Law: Sales Tax Act, (III of 1951)

Section: 7,7(1)

Law: Constitution of Pakistan, 1973

Section: 185(3)

(a) Constitution of Pakistan (1973)---Art.185(3)--Sales Tax Act (III of 1951), S.7(1)--Leave to appeal granted to examine whether the goods exempted from sales tax under S.7(1) could be charged with reduced tax under a notification of a later date under the same provisions of law without rescinding earlier notification exempting the goods from sales tax altogether. (b) Interpretation of statutes---Statutes imposing pecuniary burden--Principles of interpretation. Statutes, which impose pecuniary burdens are subject to the same rule of strict construction. All charges upon the subject must be imposed by clear and unambiguous language, because in some degree they operate as penalties: the subject is not to be tax, unless the language of the statute clearly imposes the obligation of language must not be strained in order to tax a transaction which had the legislature thought of it, would have been covered by appropriate words. One has to look merely at what is clearly said. There is no room for any intendment. There is no equity about a tax. There is no presumption as to a tax. Nothing is to be read in, nothing is to be implied. One can only look fairly at the language used. But this strictness of interpretation may not always ensure to the subjects benefit, for if the -person sought to be taxed comes within the letter of the law he must be taxed, however great the hardship may appear to the judicial mind to be. Maxwell on the Interpretation of Statutes, 12th Edition, p. 256 ref. (c) Interpretation of statutes--- Taxing Statute--Exemptions allowable in fiscal statutes---Principles of interpretation. As a general rule grants of tax exemptions are given a rigid interpretation against the assertion of the tax-payer and in favour of the taxing power. The basis for the rule here is the same as that supporting a rule of a strict construction of positive revenue laws that the burdens of taxation should be distributed equally and fairly among the members of the society. However, exemptions claimed by the State or its sub-divisions are usually liberally construed and the same rule has frequently been applied to exemptions made in favour of charitable organizations.…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492