- It is well settled principle of law that in a fiscal statute, the intention of the legislature is to be gathered from the words used in the relevant provisions and not making analogies — The word ‘shall’ has been used in sub section 5 of section 135 which is generally used in mandatory sense unless it is shown that despite its use, the said provision is to be construed as directory in nature. Commissioner of Income Tax and another v. Allied Bank of Pakistan Ltd. and another. 2001 SCR 453 (B)
error: Content is protected !!