| Citation(s) |
|---|
| 2023 SLG 2076 2023 SLD 2076 = 2023 PLD 82 |
Peshawar High Court
Write Petition No. 6005-P of 2019, decided on 26th January, 2023.
Before Abdul Shakoor and Syed Arshad Ali, JJ
Imtiaz Rafi Butt's case PLD 1996 Lah. 663 rel. M. Yasir Khattak for Petitioner. Barrister Babar Shahzad Imran, A.A.G. for
Respondents. Date of hearing: 26th January, 2023.
Write Petition No. 6005-P of 2019, decided on 26th January, 2023.
Before Abdul Shakoor and Syed Arshad Ali, JJ
Imtiaz Rafi Butt's case PLD 1996 Lah. 663 rel. M. Yasir Khattak for Petitioner. Barrister Babar Shahzad Imran, A.A.G. for
Respondents. Date of hearing: 26th January, 2023.
KOHAT CEMENT FACTORY LIMITED through Assistant Manager--Petitioner
VERSUS
LAW, PARLIAMENTARY AFFAIRS AND HUMAN RIGHTS DEPARTMENT, KHYBER PAKHTUNKHWA through Secretary and 4 others---Respondents
Law: Stamp Act (II of 1899)
Section: 27-A , 199
(a) Interpretation of statutes---
----Two interpretations---Principle---Where a provision in taxing statute can reasonably be interpreted in two ways, interpretation favourable to assessee has to be accepted.
CIT v. Naga Hills Tea Co. Ltd AIR 1973 SC 2524 and Haider Industries through Managing Partner and others v. Federation of Pakistan through Secretary, Law Division at Islamabad and others 2016 PTD 2004 rel.