SARA ENTERPRISES GOVERNMENT CONTRACTORS vs SECRETARY FINANCE, GOVERNMENT OF BALOCHISTAN, QUETTA Fiscal statute

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SARA ENTERPRISES GOVERNMENT CONTRACTORS VS SECRETARY FINANCE, GOVERNMENT OF BALOCHISTAN, QUETTA Fiscal statute---Charging section of a fiscal part of a Statute, is the key and pivotal provision which imposes a fiscal liability upon a taxpayer/person, thus it should be strictly construed and applied---If a person does not clearly fall within the four corners of the charging section of such a Statute he cannot be saddled with a tax liability. Citation Name: 2024 PTD 196 QUETTA-HIGH-COURT-BALOCHISTANBookmark this Case SARA ENTERPRISES GOVERNMENT CONTRACTORS VS SECRETARY FINANCE, GOVERNMENT OF BALOCHISTAN, QUETTA S. 4(2)(a) & Preamble---Prospective/Retrospective application of a new law---Scope---Payment of works, done in the year 1998, by the petitioner (government contractor) was finally decreed in the year 2019, however, the decretal amount was released after deducting 15% tax under the provisions of Balochistan Revenue Authority Act, 2015---Petitioner invoked constitutional jurisdiction of the High Court against the said tax deduction---Validity---Balochistan Revenue Authority Act, 2015 ('the Act, 2015') came into force on 1st July 2015 whereas the matter-in-question was related to the works having already been done in the year 1998---According to the canons of constructions, every statute, including amendatory statute, is, prima facie, prospective, unless it is given retrospective effect either expressly or by necessary implication---Statute is not to be applied retrospectively in the absence of express enactment or necessary intendment, especially where the Statute is to affect vested rights, past and closed transactions or facts or events that had already occurred---Said principles are attracted to fiscal Statutes which have to be construed strictly, for they tend to impose liability and are, therefore, burdensome (as opposed to beneficial legislation)---The Act, 2015 had no retrospective effect whereas the dispute, in the present case, related to the fiscal year 1998---High Court set aside impugned order of deduction of 15% tax from the bill of the petitioner, declaring the same void ab initio for having been passed in the year 2019; and directed the Official respondents to refund the deducted amount to the petitioner---Constitutional petition was allowed, in circumstances. Citation Name: 2024 PTD 196 QUETTA-HIGH-COURT-BALOCHISTANBookmark this Case SARA ENTERPRISES GOVERNMENT CONTRACTORS VS SECRETARY FINANCE, GOVERNMENT OF BALOCHISTAN, QUETTA 'Nova constitutio futuris formam imponere debet, non praeteritis, principle of---Meaning---Said maxim means 'a new law ought to regulate what is to follow, not the past'.

SARA ENTERPRISES GOVERNMENT CONTRACTORS vs SECRETARY FINANCE, GOVERNMENT OF BALOCHISTAN, QUETTA Fiscal statute — 2024 PTD 196 QUETTA-HIGH-COURT-BALOCHISTAN

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