Law:

Section:

West Pakistan Finance Act (I of 1962)-----S. 10 and West Pakistan Finance Act (IX of 1963), S. 8-Inter­pretation of statutes-Expression "every person engaged in the import and export trade"-Word "trade" used in connection with persons who are engaged in a regular business of imports and exports-Person importing article for his own use or manufacturer importing machinery or raw materials for his factory-Not person engaged in trade of imports and not liable to pay tax. The word "trade" is used in section 10 of the West Pakistan Finance Act, 1962 and section 8 of the West Pakistan Finance Act, 1963 in connection with persons who are engaged in the business of imports and exports. It is not every person who is an importer under section 2(c) of the Imports and Exports (Control) Act, who can be treated as a person engaged in import trade. A person who imports a motor-vehicle for personal use is an importer under the Imports and Exports (Control) Act, but he does not thereby become a person engaged in the import trade. Likewise, a manufacturer who imports plant and machinery for installation in his factory, or raw materials for manufacture of finished products, though an importer under the Imports and Exports (Control) Act, would not be a person engaged in the trade of imports. The words used by the two Finance Statutes are "every person engaged in the import and export trade" and the first impression conveyed by these words is that the person who is liable to tax under the statute is one whose main and regular business is imports and exports. The West Pakistan Finance Acts, 1962 and 1963, imposed tax on persons and not on the goods imported or exported. This gives a different aspect to the case. The tax was payable by a person who was engaged in a particular trade. Moreover fiscal statutes like the West Pakistan Finance Acts, 1962 and 1963, are to be strictly construed and if two interpretations are open, the interpretation in favour of the citizen will be adopted by Courts. Stroud's Judicial Dictionary ref. JUDGMENT MUHAMWAD YAQUB ALI, ACTG. C. J.-The facts on which these three appeals proceed are fully set out in the order passed by the High Court and need not be…

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