GOVERNMENT OF PUNJAB through Secretary Irrigation and Power vs KUNJAH TEXTILE MILLS LTD Taxing statute — 2025 SCMR 239 SUPREME-COURT

Case information

Citation: 2025 SCMR 239 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2025
Reporter: SCMR
Parties: GOVERNMENT OF PUNJAB through Secretary Irrigation and Power vs KUNJAH TEXTILE MILLS LTD Taxing statute

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

GOVERNMENT OF PUNJAB through Secretary Irrigation and Power VS KUNJAH TEXTILE MILLS LTD Taxing statute---Multiple interpretations---Preference---It is a cardinal principle of taxing statutes that if more than one reasonable interpretation is possible of the charging, or taxing, provision, then the one more favorable to the putative taxpayer is to be adopted, i.e., the one that either takes him out of the charge altogether or (if such be the case) results in a reduced or lessened burden.

Other judgments reported in 2025 SCMR

2025 SCMR 1591 SUPREME-COURTMUHAMMAD IJAZ VS State S. 302(b)---Qatl-i-amd---Re-appraisal of evidence---Absconsion of accused---Not participating in funeral of wife---Ac…
2025 SCMR 1591 SUPREME-COURTMUHAMMAD IJAZ VS State S. 302(b)---Qatl-i-amd---Re-appraisal of evidence---Promptly lodgment of FIR---Accused was alleged to have committed…
2025 SCMR 1742 SUPREME-COURTMUHAMMAD RAMZAN VS State Ss. 302(b) & 398---Qatl-i-amd, attempting to commit robbery or dacoity, when the offender is armed with a deadly we…
2025 SCMR 1730 SUPREME-COURTFARMAN ALI VS State Benefit of doubt---Principle---Prosecution is bound to prove its case beyond the shadow of any slightest doubt and the b…
2025 SCMR 1580 SUPREME-COURTMUHAMMAD BILAL VS State S. 302(b)---Qatl-i-amd---Re-appraisal of evidence---Medical evidence not supporting the ocular account---Accused was…
2025 SCMR 1558 SUPREME-COURTOBAIDULLAH VS State Circumstantial evidence---Scope---In case of circumstantial evidence, every circumstance should be linked with each othe…

Back to the case-law library · Search Pakistani case law in Urdu or English