COMMISSIONER INLAND REVENUE vs THREE STAR RICE FACTORY Notification — 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 Notification

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 Notification---Retrospectivity---Scope---General rule is that a notification cannot operate retrospective but in case it removes defects, superfluities or mischiefs from an existing notification to advance remedy for enforcement of existing rights, it can be applied retrospectively by the issuing authority or courts can identify the injury or hardship being removed and declare it accordingly, before holding it to apply retrospectively.

Other judgments reported in 2021 PTD

2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Ss. 2(a), 4 & Preamble---Income Tax Ordinance (XLIX of 2001), S.2(8)---Sales Tax Ac…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Delegated/subordinate legislation---'Notifications' as a form of delegated legislat…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN art. 199 & Pt. II, Chapt. 1---Fiscal notification---Constitutional jurisdiction of…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN art. 199 & Pt. II, Chap. 1---Constitutional jurisdiction of the High Court---Scope-…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Delegated/subordinate legislation, vires of---Strong presumption of constitutionali…
2021 PTD 871 LAHORE-HIGH-COURT-LAHOREPUNJAB SMALL INDUSTRIES, RAWALPINDI VS DEPUTY COLLECTOR ADJUDICATION S.24-a---Reasons to be stated for decision---Scope---Order passed by ju…

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