Law:

Section:

(a) Interpretation of statutes--- ----Fiscal statutes---Charging provision---Applicability---Retrospective effect---Charging Section is to be given a strict interpretation and construed in favour of the subject so that in the event of any substantial doubt as to its application, the same is resolved in favour of taxpayer and against revenue---Levy cannot be imposed on a person from whom it is being claimed if a case does not clearly fall within the purview of charging section---Unless it is given retrospective effect either expressly or by necessary implication, every statute including an amendatory statute, operates prospectively. Tennant v. Smith (1892) A.C. 150 (at 154); Attorney-General v. Milne (1914) A.C. 765 (781); Government of West Pakistan and others v Messrs Jabees Limited PLD 1991 SC 870; Zila Council Jehlum through District Coordination Officer v. Messrs Pakistan Tobacco Company Ltd. and others PLD 2016 SC 398; Chairman, Federal Board of Revenue, Islamabad v. Messrs Al-Technique Corporation of Pakistan Ltd. and others PLD 2017 SC 99 and Messrs Pakistan Television Corporation Limited v. Commissioner Inland Revenue (Legal) LTU, Islamabad and others 2019 SCMR 282 rel. (b) (Sindh) Stamp Act (II of 1899)--- ----Ss.2(12), 3 [as amended by Sindh Finance Act, 2020]---Instruments chargeable with duty---Electronic Purchase Orders---Execution of instrument---Scope---Dispute was with regard to charging of duty on Electronic Purchase Orders (EPO)---Validity---Electronic Purchase Order was not a document in the sense that the word was used in 2006 Adaptation (i.e. amendment made to definition of instrument by S.2(14) of the Sindh Finance Act, 2016) and did not fall within the definition of an instrument in terms thereof---Electronic Purchase Orders sought to be subjected to duty were not executed in the sense of the term as per S.2(12) of Stamp Act, 1899---Amendments introduced by Sindh Finance Act, 2020 were designed to address those omissions in Stamp Act, 1899, as it stood at the time--- Electronic Purchase Orders as were generated during subsistence of 2006 Adaptation did not fall within the ambit and purview of Charging Section under that legislative…

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