The above write-up in Business Recorder's issue of 16 June is pretty educative. This is immensely useful to the practitioners and adjudicating officers, helping them on light of the laws. Apparently, highly proficient in fiscal lore, the author would render a big service by commenting on the word 'proviso' existing at various places in internal revenue laws ie Income Tax, Sales Tax and Excise Duty.
The author of the captioned article may also be requested to touch on implications of the word 'notwithstanding' occurring in the laws cited above.