The COMMISSIONER INLAND REVENUE, KARACHI vs ATTOCK CEMENT PAKISTAN LIMITED, KARACHI amendment in a provision/section of a statute — 2023 PTD 320 SUPREME-COURT

Case information

Citation: 2023 PTD 320 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: PTD
Parties: The COMMISSIONER INLAND REVENUE, KARACHI vs ATTOCK CEMENT PAKISTAN LIMITED, KARACHI amendment in a provision/section of a 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

The COMMISSIONER INLAND REVENUE, KARACHI VS ATTOCK CEMENT PAKISTAN LIMITED, KARACHI amendment in a provision/section of a statute---Scope---amendment is generally made to bring about a change in the state of law; however, it is not so when the amendment is mere explanatory or clarificatory in nature.

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