COMMISSIONER INLAND REVENUE (LEGAL ZONE), LARGE TAXPAYERS' OFFICE, LAHORE vs SEVEN STAR SUGAR MILLS (PRIVATE) LIMITED, KARACHI — 2026 SCMR 69 SUPREME-COURT

Case information

Citation: 2026 SCMR 69 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2026
Reporter: SCMR
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---Interpretation of taxing statutes---Literal approach. 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 any provision thereof are readily understood without any ambiguity, then it is not for the Court to raise any doubt as to what they mean for any contrary view, rather than implementing the same without any hesitation. A statute or any enacting provision must be so construed as to make it effectual and operational. The Court must give effect to the plain language of the statute and cannot introduce words or meanings which are not present in the enactment. Held: Literal approach is to be adopted while interpreting fiscal or taxing statutes and the Court cannot read into or impute something when provisions of a taxing statute are clear. The Supreme Court held that in fiscal matters, the intention of the Legislature has to be gathered from the language employed in the statute and where the statutory words are clear and unambiguous, the Courts are bound to give effect to their ordinary meaning without adding or subtracting anything from the provision.

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