| Citation(s) |
|---|
| 2025 SLG 4005 2025 SLD 4005 = 2025 PTD 1249= 2025 PLC 951 |
Dr. MUSA KALIM, ASSOCIATE PROFESSOR PEDIATRICS LADY READING HOSPITAL-MTI, PESHAWAR
VERSUS
GOVERNMENT OF KHYBER PAKHTUNKHWA through Chief Secretary Civil Secretariat, Peshawar and others
Law: Khyber Pakhtunkhwa Professions, Trades and Callings Tax Rules, 1991
Section: 10
Law: Khyber Pakhtunkhwa Medical Teaching Institutions Reforms Act (IV of 2015)
Section: 3
(a) Interpretation of statutes---
----Fiscal taxation laws---Authority seeking to impose a tax must first establish that the individual is liable to taxation through clear language of the statute.