COMMISSIONER INLAND REVENUE, CORPORATE ZONE, PESHAWAR vs WASIM SHARIF INDUSTRIES (PVT — 2025 PTD 23 PESHAWAR-HIGH-COURT

Case information

Citation: 2025 PTD 23 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2025
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE, CORPORATE ZONE, PESHAWAR vs WASIM SHARIF INDUSTRIES (PVT

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

COMMISSIONER INLAND REVENUE, CORPORATE ZONE, PESHAWAR VS WASIM SHARIF INDUSTRIES (PVT.) LTD. Fiscal laws---Charging of tax---Principle---No tax can be levied against a person beyond the scope of a charging section and it has to be construed and applied strictly---Before taxing any person, it must be shown that he falls within the ambit of charging section by clear words used therein---If a case does not fall within the four corners of the charging section, no tax can be imposed by inference, analogy, or by trying to probe into intention of the Legislature.

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