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PAKISTAN TELEVISION CORPORATION LIMITED (PTVCL) vs APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD BENCH, ISLAMABAD S — 2025 PTD 1575 ISLAMABAD

Case information

Citation
2025 PTD 1575 ISLAMABAD
Court
Islamabad High Court
Year
2025
Reporter
PTD
Parties
PAKISTAN TELEVISION CORPORATION LIMITED (PTVCL) vs APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD BENCH, ISLAMABAD S
Subject matter
Tax & Customs
Provisions referred to
S. 38---; S. 38

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

PAKISTAN TELEVISION CORPORATION LIMITED (PTVCL) VS APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD BENCH, ISLAMABAD S. 38---alternate Dispute Resolution, provision of---Scope---Federal Excise Reference applications were filed by Pakistan Television Corporation Limited (applicant) against order passed by the appellate Tribunal Inland Revenue---argument was that at the time of initiation of the proceedings, Federal Excise act, 2005,('the act, 2005') was not in the field and the provision of S. 38 of the act, 2005 could not be made applicable retrospectively---Validity---Law or a piece of legislation, executive orders, or notifications that confer right and are beneficial would always be given retrospective effect and those which adversely affect or invade upon vested right cannot be applied with retrospective effect---Since S. 38 of the act, 2005 does not infringe the right of any party and is beneficial for resolution of the dispute through a.D.R., to make an objection and questioning its applicability with retrospective effect is, therefore, repelled---High Court directed to refer the matter-in-hand to the forum of alternate Dispute Resolution Committee provided under S. 38 of the Federal Excise act, 2005, for resolution of the matter---application was disposed of accordingly.

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