AKHTAR COMPUTERS PAKISTAN vs ADDITIONAL COLLECTOR Preamble — 2021 PTD 693 PESHAWAR-HIGH-COURT

Case information

Citation: 2021 PTD 693 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2021
Reporter: PTD
Parties: AKHTAR COMPUTERS PAKISTAN vs ADDITIONAL COLLECTOR Preamble
Subject matter: Tax & Customs
Provisions referred to: S. 1---P; S. 3---C; S. 3; Preamble---Finance Act (III of 2006); Taxes Act (XVI of 1931); Finance Act; Sales Tax Act; Taxes Act

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

AKHTAR COMPUTERS PAKISTAN VS ADDITIONAL COLLECTOR Preamble---Finance Act (III of 2006), Preamble & S.1---Provisional Collection of Taxes Act (XVI of 1931), S.3---Commencement of the Finance Act, 2006---Amendment by Finance Act, 2006 in the Sales Tax Act, 1990---Not retrospective---Scope---Question before High Court was whether the Finance Act, 2006, was applicable with effect from 01-07-2006 or from 06-06-2006, for which declaration was issued under the Provisional Collection of Taxes Act, 1931---Held, preamble and applicability clause of the Finance Act, 2006, clarified that removal of exemption on Sr. 40 of the Sixth Schedule to Sales Tax Act, 1990, was applicable with effect from 01-07-2006---Different fiscal statutes were amended, through Finance Act, 2006, but each amended law was given effect from 01-07-2006, thus, amendment in the Sales Tax Act, 1990 could not be given retrospective effect in any case---Declaration in terms of S.3 of Provisional Collection of Taxes Act, 1931, did not have the status of legislation or even sub-legislation, therefore, for all intents and purposes, it did not have the force of law---Sales Tax Reference was answered in positive.

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