The COMMISSIONER INLAND REVENUE vs MEKOTEX (PVT — 2024 PLD 1168 SUPREME-COURT

Case information

Citation: 2024 PLD 1168 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2024
Reporter: PLD
Parties: The COMMISSIONER INLAND REVENUE vs MEKOTEX (PVT
Subject matter: Constitutional

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 VS MEKOTEX (PVT.) LIMITED arts. 12 & 142---Legislative powers of Parliament and Provincial assemblies---Laws with retrospective effect---apart from the specified exception under article 12 of the Constitution, Parliament and Provincial assemblies cannot enact criminal laws with retrospective effect; however, there is no restriction on their legislative powers to enact civil laws with retrospective effect---Nonetheless, neither prospective nor retrospective laws can be enacted to take away or abridge any of the fundamental rights guaranteed by articles 9 to 28 of the Constitution or in contravention of any other provision of the Constitution---Constitution's prohibitions and requirements apply equally to both prospective and retrospective laws.

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