COMMISSIONER INLAND REVENUE vs THREE STAR RICE FACTORY Remedial and curative legislation — 2021 PTD 1 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 1 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE vs THREE STAR RICE FACTORY Remedial and curative legislation

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

COMMISSIONER INLAND REVENUE VS THREE STAR RICE FACTORY Remedial and curative legislation---Retrospective effect---Scope---Purpose of remedial and curative legislation is to abridge superfluities, remove defects or mischief from an existing law to redress wrongs and injuries being impinged upon the existing rights---Such legislation can be applied retrospectively, if intention of the legislature is manifest from the amending law itself---Any such legislation which creates new rights or takes away existing rights or effects the past and closed transactions cannot be applied retrospectively.

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