I know one of the "Presumptions" of the court here is "the presumption that revenue statutes be construed strictly" but presumptions can be rebutted, it has to be to do with registration.
Printed copy · Anthology Volume 4, page 122Printed copy from The Tender For Law Anthology, Volume 4, page 122 (printed 13 June 2014). Added by this site; not part of the Facebook export.