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FAWAD AHMAD MUKHTAR vs COMMISSIONER INLAND REVENUE (ZONE-II),REGIONAL TAX OFFICE, MULTAN Tax statute — 2022 SCMR 426 SUPREME-COURT

Case information

Citation
2022 SCMR 426 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2022
Reporter
SCMR
Parties
FAWAD AHMAD MUKHTAR vs COMMISSIONER INLAND REVENUE (ZONE-II),REGIONAL TAX OFFICE, MULTAN Tax statute

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

FAWAD AHMAD MUKHTAR VS COMMISSIONER INLAND REVENUE (ZONE-II),REGIONAL TAX OFFICE, MULTAN Tax statute---Exemption clause---Retrospective effect---Scope---Exemption clause has a beneficial effect---Simply because a statutory provision has a beneficial effect does not mean that it automatically has, or can have, retrospective effect---Such principle is not sacrosanct; it can be overridden by the legislative will, but that must be done either expressly or shown to be the necessary intendment of the provision sought to be applied retrospectively.

Other judgments reported in 2022 SCMR

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