COMMISSIONER INLAND REVENUE, LAHORE vs TARIQ & SONS, LAHORE Beneficial legislation, retrospectivity of — 2022 PTD 1455 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2022 PTD 1455 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE, LAHORE vs TARIQ & SONS, LAHORE Beneficial legislation, retrospectivity of
Provisions referred to: S. 4---SRO

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 TARIQ & SONS, LAHORE Beneficial legislation, retrospectivity of---Scope---Beneficial legislation is to be given liberal interpretation, however, for the legislation to have a retrospective effect, the beneficial legislation must carry curative or remedial content---Such legislation must, therefore, either clarify an ambiguity or an omission in the existing law and must, therefore, either be explanatory or clarificatory in nature---While beneficial legislation is to be liberally interpreted, in order to advance the beneficial object, it in no manner means that beneficial legislation or liberal interpretation necessarily includes or interchangeably means retrospective application---Unless the legislation is remedial, curative, explanatory or clarificatory, it cannot be interpreted retrospectively merely on the ground that the legislation is generally beneficial in nature. S.4---SRO No.1125(I)/2011, dated: 31-12-2011---Zero rating---Retrospective effect---Scope---SRO No.1125(I)/2011, dated: 31-12-2011 reveals that it is specifically given effect from 01-01-2012, therefore, it cannot be given retrospective effect as SRO No.1058(I)/2011, dated: 23-11-2011 was operative which specifically restricted the adjustment of input tax---In the absence of any indication of its retrospective operation, it must not be given retrospective effect.

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