COMMISSIONER INLAND REVENUE, LAHORE vs KAMAL STEEL RE-ROLLING MILLS LIMITED, LAHORE Retrospective application of laws — 2021 PTD 1396 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 1396 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE, LAHORE vs KAMAL STEEL RE-ROLLING MILLS LIMITED, LAHORE Retrospective application of laws

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, LAHORE VS KAMAL STEEL RE-ROLLING MILLS LIMITED, LAHORE Retrospective application of laws---Scope---Any change in substantive law, which divested and adversely affected vested rights of parties, should always have prospective application unless by express wording or by necessary intendment/implication; such law had been made applicable retrospectively---Substitution in a provision could not obliterate vested rights and a Legislation did not operate retrospectively if it touched a right in existence at time of passing of such Legislation---Rights of parties were to be decided according to law existing when an action under a statute began; unless provisions were made to the contrary---Where a statute itself did not make its operation retrospective, it would not be reasonable to claim that by necessary implication it had retrospective application.

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…

Back to the case-law library · Search Pakistani case law in Urdu or English