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IMTIAZ TEXTILE BARA, DISTRICT KHYBER vs The FEDERATION OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad amendment in law — 2025 PTD 301 PESHAWAR-HIGH-COURT

Case information

Citation
2025 PTD 301 PESHAWAR-HIGH-COURT
Court
Peshawar High Court
Year
2025
Reporter
PTD
Parties
IMTIAZ TEXTILE BARA, DISTRICT KHYBER vs The FEDERATION OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad amendment in 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

IMTIAZ TEXTILE BARA, DISTRICT KHYBER VS The FEDERATION OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad amendment in law---applicable retrospectively---although the Legislature can legislate prospectively and retrospectively, such power is subject to certain constitutional and judicially recognized restrictions---according to the canons of construction, every statute including amendatory statutes is prima facie prospective, based on the principle of nova constitutio futuris formam imponere debet, non praeteritis (which means 'a new law ought to regulate what is to follow, not the past'; unless it is given retrospective effect either expressly or by necessary implication---In other words, a 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 have already occurred---This principle (s) 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)---Furthermore, it is not only the wording/text of the statute which is to be considered in isolation; 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.

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