Why should a taxing statute be strictly construed

Statutes imposing taxes or monetary burdens are to be strictly construed.

The logic behind this principle is that imposition of taxes is also a kind of imposition of penalty which can only be imposed if the language of the statute unequivocally so say.

Q. Why should a taxing statute be strictly construed? [LLB - 4 marks - 2023] Q. Why should taxing statute be strictly construed? [BA-LLB - 4 marks - 2022]