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COMMISSIONER INLAND REVENUE, LAHORE vs MILLAT TRACTORS LIMITED, LAHORE Retrospective and prospective application of law — 2024 PTD 483 SUPREME-COURT

Case information

Citation
2024 PTD 483 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2024
Reporter
PTD
Parties
COMMISSIONER INLAND REVENUE, LAHORE vs MILLAT TRACTORS LIMITED, LAHORE Retrospective and prospective application of law

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, LAHORE VS MILLAT TRACTORS LIMITED, LAHORE Retrospective and prospective application of law---Principles---A change in substantive law which divests and adversely affects vested rights of the parties shall always have prospective application unless by express word of the legislation and/or by necessary intendment/ implication such law has been made applicable retrospectively---As a cardinal principle of interpretation of statutes, tax statutes operate prospectively and not retrospectively unless clearly indicated by the legislature, therefore, retrospectivity cannot be presumed---Where an insertion or deletion of any provision in the rules or the law is merely procedural in nature, the same would apply retrospectively but not if it affects substantive rights which already stood accrued at the time when the un-amended rule or provision was in vogue---A provision curtailing substantive rights does not have retroactive operation unless the legislature elects to give it retrospective effect---Thus, where existing rights are affected or giving retroactive operation causes inconvenience or injustice, the Court will not favour an interpretation giving retrospective effect even where the provision is procedural.

Other judgments reported in 2024 PTD

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