COMMISSIONER INLAND REVENUE vs THREE STAR RICE FACTORY S — 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 S
Subject matter: Criminal
Provisions referred to: S. 122---SRO; S. 122; Income Tax Ordinance

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 S.122---SRO No.57(I)/2012, dated 24-01-2012---Amendment of assessment---Exemption notification---Retrospective operation---Scope---Taxpayer, being rice mill, had a special tax year starting from 1st of September till 31st of August---Minimum tax was being paid on normal rates till issuance of SRO No.57(I)/2012, dated: 24-01-2012 and on its issuance the tax for the year 2012 was paid at reduced rate---Department, disagreeing on payment at reduced rate retrospectively, proceeded under S.122(5A), Income Tax Ordinance, 2001 and raised a demand of less paid tax---Amended assessment order was successfully assailed before the first appellate authority---Department's appeal was dismissed by the Appellate Tribunal on the ground that remedial law could be given retrospective effect---Validity---Law existing in a particular tax year or tax period was applicable for the purpose of determining tax liability---No right to claim reduction in tax rate existed till closure of tax year 2012---Exemption notifications were always beneficial but were not curative or remedial generally---General rule was that a notification could not operate retrospectively---Exemption notification could not be applied retrospectively---Tax reference was decided in favour of the (applicant) department.

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