Sections 53, 54, 55 and 153 exemption exemptions or privileges of income tax should be strictly construed against the person claiming the waiver or privilege if he did not obey the rules, he was entitled to a waiver. Referring to an item of capital, there can be no exemption where the tax exemption was claimed, the wording of the exemption clause should be strictly considered in favor of the state based on the idea that Payment is obligatory. The tax was broader with the security this article received. And in order to be exempt from taxation, the particular article was relieving this obligation at the expense of the other reviewer where the words of the notification in its clear reading would be entitled to the exemption waiver. Cannot go beyond Claimed to prevent this relief from the idea of equal protection equal responsibility. The tax exemption grant against the taxpayers had to be narrowly understood if at this time the language of the doubt was to be resolved in favor of the assessee at the touchstone of the legislature's intention, all tax exemptions would increase the burden on other members. Goes The community, they must be deported, except through the express language of the law, the waiver or concession provisions, were strictly binding against those claiming waivers or privileges, in which case Ounce was exempt from waiver. Will be against the claimant. Its exception must be permanently exempted and limited to, and should not be extended to, the waiver of this waiver could not be granted by the court.
