COMMISSIONER INLAND REVENUE vs ZIA-UR-REHMAN Retrospective effect — 2024 PTD 1029 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2024 PTD 1029 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2024
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE vs ZIA-UR-REHMAN Retrospective effect

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 VS ZIA-UR-REHMAN Retrospective effect---Scope---In absence of any stipulation to the contrary, any change in substantive law which adversely affects vested rights of the parties should always have prospective application---Courts lean against giving retrospective operation where the same would prejudicially affect vested rights or past transactions---A prospective statue operates from date of its enactment conferring new rights whereas a retrospective statute, on the other hand, operates backwards and takes away or impairs vested rights acquired under existing laws---However, a statutory provision cannot be termed to have been given retrospective effect merely because a part of the requisites for its action is drawn from a time antecedent to its passing or operation thereof is based upon the status that arose earlier.

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