Law: Income Tax Ordinance, 1979

Section: 50(7BB)

Law: Constitution of Pakistan, 1973

Section: 199

(a) Interpretation of statutes------ Fiscal statute---Preamble---While interpreting a fiscal statute Court must look at all the words of statute and interpret the same in the light of what is clearly expressed and Court has no jurisdiction to imply anything which is not expressed. Messrs Hanjama & Company v. Commissioner 1971 SCMR 128 and Collector of Customs case 1977 SCMR 371 rel. (b) Interpretation of statutes--- ----Fiscal statute---Preamble---Principle of strict construction---Application of---Principle of strict construction of fiscal statute is applicable only to taxing provisions, such as charging provisions, and not to those parts of statutes which contain machinery provisions. 1980 TLR 185 rel. (e) Interpretation of statutes--- ----Fiscal statute ---Recovery---Machinary provision---Interpretation of--¬Principles ---Machinary provision of a fiscal statute should be interpreted in such a manner that recovery is not frustrated or adversely affected---To achieve the object of recovery one cannot travel beyond the spirit of law and cause violence to the language and intention of the statute---Machinery provision can be extended only to the extent it is permissible under the law--¬One cannot override the rights of other parties only because a recovery has to be made---Such provisions have their own limitation and they are to be found within the statute itself. Commissioner of Income-tax v. Maithram Ranjidas AIR 1940 PC 124 and Messrs Escart Limiteds case 1975 PTD 570 rel. (d) Interpretation of statutes--- ---- Fiscal statute---Machinery provisions of fiscal statute should be liberally construed to ensure recovery. Province v. K.B. Amiruddin PLD 1953 Lah. 433; PLD 1956 FC 220 and Lt.-Col. Nawabzada Muhammad Amir Khans case PLD 1961 SC 119 rel. (e) Income Tax Ordinance (XXXI of 1979)--- ----S.50(7BB)---Deduction of tax at source---Penal consequence for no deduction---Non-deduction of advance tax on the basis of S.50(7BB) of Income Tax Ordinance, 19.79, penal consequences have to be faced by the deducting authority. Ramans case 1985 PTD 787 rel. (f) Income Tax Ordinance IXXXI of 1979)--- ----S. 50(7BB)---C.B.R. Circular No.12 of 1993, dated 11-7-1993---S.R.O.…

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