SERVICE GLOBAL FOOTWEAR LIMITED vs FEDERATION OF PAKISTAN through Secretary Revenue Division art — 2024 PTD 1271 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2024 PTD 1271 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2024
Reporter: PTD
Parties: SERVICE GLOBAL FOOTWEAR LIMITED vs FEDERATION OF PAKISTAN through Secretary Revenue Division art

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

SERVICE GLOBAL FOOTWEAR LIMITED VS FEDERATION OF PAKISTAN through Secretary Revenue Division art. 23---Term 'reasonable restriction'---applicability---Retrospective effect of law---Scope---Term 'reasonable restriction' does not include restrictions in the nature of retrospective laws which take away rights accrued to a person and in respect of actions which are past and closed---Law prescribing such a taking should be unambiguous and must by its words clearly state that it is intended to affect past and closed transactions without a manner of doubt.

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