COMMISSIONER INLAND REVENUE vs OLYMPIA CHEMICALS LTD — 2021 PTD 1512 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 1512 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE vs OLYMPIA CHEMICALS LTD

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 OLYMPIA CHEMICALS LTD., LAHORE Effect of repeal or amendment ---Retrospective effect of such repeal or amendment --- Principles of construction where vested / accrued rights were involved---Scope---In absence of a stipulation to contrary, any change in law affecting substantive rights had to have prospective effect---Courts were to lean against giving retrospective operation where no vested rights or past transactions prejudicially affected or existed---Legislation did not operate retrospectively if it touched a right in existence at time of passing of such Legislation---Statutes were to be presumed to be applicable to cases and facts coming into existence after their enactment unless there existed clear intention to give them retrospective effect---Statutes need not to be read in such a way as to change accrued rights and rights of parties were to be decided according to law existing when action began, unless provisions were made to contrary---Any substituted section in a provision could not obliterate accrued rights---Generally, a repealed law was to be considered a law that never existed, however, for purpose of such actions which were commenced, prosecuted and concluded under said law, it would be considered as an existing law.

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