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COMMISSIONER INLAND REVENUE (LEGAL ZONE), LARGE TAXPAYERS' OFFICE, LAHORE vs SEVEN STAR SUGAR MILLS (PRIVATE) LIMITED, KARACHI — 2026 PTD 90 SUPREME-COURT

Case information

Citation
2026 PTD 90 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2026
Reporter
PTD
Parties
COMMISSIONER INLAND REVENUE (LEGAL ZONE), LARGE TAXPAYERS' OFFICE, LAHORE vs SEVEN STAR SUGAR MILLS (PRIVATE) LIMITED, KARACHI

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 (LEGAL ZONE), LARGE TAXPAYERS' OFFICE, LAHORE VS SEVEN STAR SUGAR MILLS (PRIVATE) LIMITED, KARACHI. Fiscal statutes---Reading in, principle of---Scope---Intention of Legislature must be discovered from the words used---If words used are capable of one construction only, then it would not be open to Courts to adopt any other hypothetical construction---If words of a statute or its any provision are readily understood without any ambiguity, then it is not for Court to raise any doubt as to what they mean for any contrary view, rather than implementing the same without any hesitation---Statute or any enacting provision must be so construed as to make it effectual and operational---Literal approach is to be adopted while interpreting fiscal or taxing statutes and Court cannot read into or impute something when provisions of a taxing statute are clear.

Other judgments reported in 2026 PTD

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