Law: Income Tax Ordinance, 1979

Section: 9,10,11,12,13,14&2(43)69,111,.69(4)&2(43 ),156,116

(a) Income tax Ordinance (XXXI of 1979)-----Ss.9, 10, 11, 12, 13, 14 & 2(43) C.B.R. Circular No.4 of 1974 "Tax" ¬Definition Charge of tax Scope Whether additional tax and penalties for which provisions have been made in Chaps. IX, XI & XII, Income tax Ordinance, 1979 are taxes on income or something different. Zeenat Textile Mills case 1969 P T D 405 and Shakeel Saigol's case P L D 1976 Lah. 616 ref. (b) Income tax Ordinance (XXXI of 1979) Ss. 69(4), 9, 10 & 111 "Tax" Definition Word "tax" used in S.69(4)(a) refers to tax levied vide Ss.9 & 10 and does not cover penalty levied under S.111. Per Muhammad Mujibullah Siddiqui, Judicial Member (c) Words and phrases Expression "construction" Meaning. (d) Interpretation of statutes- Rule for the construction of Acts of Parliament is that they should be construed according to the intention expressed in the Act itself. Maxwell on Interpretation of Statutes, Twelfth Edit., p. 20 and Craies on Statute Law, 7th Edn., p. 212 ref. (e) Interpretation of statutes ¬ Limitation on the Courts. While interpreting statutes there are certain limitations on the Courts. One of the significant limitations is that even though a Court is satisfied that the legislature did not contemplate the consequences of an enactment, a Court is bound to give effect to its clear language. Even if an expression contains a hard and narrow view of law or a liberal and extended connotation it has to be acted upon because a legislature has thought it expedient to require that such view may be taken and it is not for any Court to decline to give effect to a clear expressed statute because it may lead to apparent hardship or to the consequences which are not desired. Nothing is to be added unless there are adequate grounds to justify the inference that the legislature intended something which it omitted to express. Craies on Statute Law, p. 67 and Maxwell on Interpretation of Statutes, p. 33 ref. (f) Interpretation of statutes Fiscal statutes Principles applicable for interpreting fiscal statutes and the Acts imposing tax or charge Express and unambiguous language is absolutely indispensable in statutes passed for the imposing of tax and…

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