LEGAL SHORTHAND PASSAGE FROM SINDH HIGH COURT JUDGMENT DATED 24.07.2020 Part-V
Total Words= 419 Dated: 20/12/2020 @PSTC Academy, Peshawar
Prepared by: M Junaid Khan, SS Stenographer, Civil Secretariat, KP Peshawar.
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PASSAGE ENGLISH
However, the only grievance شکایت expressed in these petitions relates to deduction کٹوتی of income tax by the Accountant General of Sindh i.e. respondent No.4 from the salary petitioners and other Members of the establishment of Sindh High Court as well as the Members of Subordinate Judiciary in Province of Sindh on the amounts paid towards judicial allowance and special judicial allowance, by treating the same as part of their taxable salary income, hence, chargeable to tax. It is settled legal position that while imposing مسلط کرنا any tax or levy upon its subject, the Legislature مقننہ has to impose the same through clear and unambiguous language as per Constitutional mandate آئینی حکم and Legislative competence قانون ساری کی اہلیت.
The Federation وفاق has the authority to impose Federal taxes under Article 73 of the Constitution of Islamic Republic of Pakistan, 1973 as per various Entries of the Federal Legislative List, provided under Fourth Schedule to the Constitution, however, by ensuring that such imposition of tax does not violate the Fundamental Rights of citizens, and does not create any discrimination امتیاز/ ناانصافی amongst the same class of person, upon whom such charge of tax has been created. It is also settled legal position that unless the charge of tax is created through clear and unambiguous language, there is no scope of any intendment ارادہ or presumption گمان about a tax, whereas, charging provisions are required to be strictly interpreted تشریح.
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Suffice کافی to state that any income, person or a class of persons, cannot be brought within the tax net by mere intendment, presumption or fiction of law قانون کا افسانہ / قانونی مفروضہ, unless charge has been interpreted through clear and unambiguous language واضح زبان reflecting intention of Legislature. A Divisional Bench of this Court in the case of Collector of Sales Tax & Federal Excise v. Messrs Abbott Laboratories (Pakistan) Ltd. reported as 2010 PTD 592, while interpreting the charging and exemption provisions in a taxing Statute ٹیکس لگانے کا قانون has been pleased to hold as under:
"It is trite principle ثلیث اصول of interpretation of a taxing statute that charging provisions دفعات/ شرائط are required to be construed سمجا جاتا ہے strictly. It is also a trite principle that in taxing statute, a tax on any person is to be levied by clear and unambiguous words and the expressions اظہارات used in charging sections are not to be stretched پھیلا ہوا by any process of interpretation, so as to bring a person within the tax net not falling under the clear and plain language of the statute. Similarly it is also a trite principle of interpretation of taxing statute that if there is any ambiguity ابہام the same has to be resolved in favour of subject.
