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GADOON TEXTILE MILLS LIMITED vs FEDERATION OF PAKISTAN Retrospective effect — 2025 PTD 1465 PESHAWAR-HIGH-COURT

Case information

Citation
2025 PTD 1465 PESHAWAR-HIGH-COURT
Court
Peshawar High Court
Year
2025
Reporter
PTD
Parties
GADOON TEXTILE MILLS LIMITED vs FEDERATION OF PAKISTAN 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

GADOON TEXTILE MILLS LIMITED VS FEDERATION OF PAKISTAN Retrospective effect---Principle---Statute is not to be applied retrospectively in absence of express enactment or necessary intendment, especially where statute is to affect vested rights, past and closed transactions or facts or events that have already occurred---Such principle is 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)---It is not only the wording/text of the statute which is to be considered in isolation---Courts are not to examine simpliciter whether such law has a retrospective effect or not, rather it has to be examined holistically by considering several factors such as, the dominant intention of the Legislature which is to be gathered from the language used, the object indicated or the mischief meant to be cured, the nature of rights affected, and the circumstances under which the statute is passed.

Other judgments reported in 2025 PTD

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