Procedural provision

Object stated.

While reviewing cases relating to fiscal matters, provision concerning procedure or tax recovery mechanism provided in Income Tax Ordinance, 2001, are to be strictly construed in favour of Revenue and not the subject.

Prescribed procedure is for the purpose of doing justice between parties and should not come in the way of doing substantial justice

Most important duty of courts of law is to do justice between the parties and in absence of any express power, normally relief to a party should not be refused on technical grounds

Civil courts being courts of both law and equity should dispose of cases on merits rather than on technical considerations.

Such provisions are to be interpreted liberally so as to effectuate charging sections.