DEFENCE HOUSING AUTHORITY vs The FEDERAL BOARD OF REVENUE Ss — 2025 PTD 530 LAHORE-HIGH-COURT-LAHORE

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DEFENCE HOUSING AUTHORITY VS The FEDERAL BOARD OF REVENUE Ss. 100Ba, 236C, 236K, Tenth Schedule, R. 1-a and proviso [inserted through Finance act, 2024]---Constitution of Pakistan, art.199---Constitutional petition---Retrospective effect---Petitioner authority was aggrieved of retrospective operation given to S. 100Ba read with R.1-a of Tenth Schedule to Income Tax Ordinance, 2001---Validity---Legislature in categorical terms did not express its intention to apply proviso to R. 1-a of Tenth Schedule to Income Tax Ordinance, 2001, to returns filed in past three years to make taxpayers who were in default, liable for tax on the rates mentioned in Tenth Schedule to Income Tax Ordinance, 2001---Retrospective effect could not be given to proviso to R. 1-a of Tenth Schedule to Income Tax Ordinance, 2001, so as to destroy or impair past and closed or concluded transactions---High Court advised Federal Board of Revenue to constitute a body of experts for rendering opinion on future legislation / notifications in light of legal and Constitutional principles, in order to avoid such legislation which would be struck down---High Court further advised Federal Board of Revenue to hire services of expert draftsmen to frame legislation / notifications in a manner that ordinary public would understand---Constitutional petition was allowed, in circumstances. Citation Name: 2025 PTD 530 LAHORE-HIGH-COURT-LAHOREBookmark this Case DEFENCE HOUSING AUTHORITY VS The FEDERAL BOARD OF REVENUE Fiscal laws---Retrospective effect---Scope---Taxing statute must use clear and unambiguous language imposing tax obligations---One has to look merely at what is clearly said and there is no room for any intendment---There is no presumption as to a tax and nothing is to be read in and nothing is to be implied and one has to look fairly at the language used.

DEFENCE HOUSING AUTHORITY vs The FEDERAL BOARD OF REVENUE Ss — 2025 PTD 530 LAHORE-HIGH-COURT-LAHORE

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