today many lawyers do not appreciate the fundamental aspects of jurisdiction of the authority who uses the any relevant statute, what use sir, except making some illegal fees only...sorry
Most taxation statutes words are not basically understood by very law maker himself what use it can serve unless every statute first need to be tested under your basic constitution tenet...then probably u can reach out correctly, else miseries only!
Another piece of useless statute if you prune the statute, after all tax statutes must be amenable to Art 265!
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