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Dr. Salman Akbar Malik vs Federal Government Employees Housing Authority through Chairman, Islamabad Fiscal statutes — 2024 YLR 2685 ISLAMABAD

Case information

Citation
2024 YLR 2685 ISLAMABAD
Court
Islamabad High Court
Year
2024
Reporter
YLR
Parties
Dr. Salman Akbar Malik vs Federal Government Employees Housing Authority through Chairman, Islamabad Fiscal statutes

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

Dr. Salman Akbar Malik VS Federal Government Employees Housing Authority through Chairman, Islamabad Fiscal statutes---Rights of taxpayers---Scope---Provisions of fiscal statutes are required to be interpreted literally and equity or presumption are alien thereto---If a provision of a taxing statute has two reasonable explanations, then one which is favourable to taxpayer has to be accepted---Any ambiguity is required to be resolved in favour of taxpayer---Redundancy cannot be attributed to lawmaker---Every word and part of statute has to be given meaning and effect---It is always presumed that legislature has used every word in a context and for a purpose---Statute has to be read as a whole and intention of the legislature has to be discovered by paying attention to what has been said---While interpreting fiscal statutes, Court looks at what is clearly said; there is no room for any intendment; nor is there any equity about a tax; there is no presumption as to tax; nothing has to be read in or implied and one can only look fairly at the language used.

Other judgments reported in 2024 YLR

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