RAFI ULLAH vs LIAQAT Ss — 2025 PTD 708 PESHAWAR-HIGH-COURT

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RAFI ULLAH VS LIAQAT Ss. 126-a, 129 (4) & 133(1)---General Clauses act (X of 1897), S.6---Forum of appeal---Pecuniary jurisdiction---Continuing operation of repealed law---Principle---Dispute was with regard to determination of forum of appeal regarding matters where value of assessment of tax or refund of tax did not exceed Rupees 20 million---Held: Principle of continuing operation of a repealed law can only be applied where Legislature does not give the amending act retrospective effect---Where Legislature gives retrospective effect to provisions of amending act by express words or necessary intendment, then principle enshrined in S.6 of General Clauses act, 1897 does not apply and express intention of Legislature in new enactment has to be given effect---High Court declared that cases where value of tax or refund, as the case may be, was less than Rupees 20 million, appeal against order would lie to Commissioner appeals, and in cases exceeding such amount, appeal would lie to appellate Tribunal Inland Revenue, if the order had been communicated to affected parties after the date of commencement of Finance act, 2024---High Court further declared that appeals having assessment value of tax, or refund of tax, as the case may be, pending before Commissioner appeals on 31-12-2024, stood transferred to appellate Tribunal Inland Revenue by operation of law and were supposed to be decided by the Tribunal; that appeals having value of Rupees 20 million or less and pending before appellate Tribunal Inland Revenue on or before 31-12-2024 would continue to be decided by appellate Tribunal Inland Revenue; that reference against order of Commissioner appeals filed on communication of the order after commencement of Tax Law (amendment) act, 2024 would be entertainable by High Court and would be decided in accordance with amended law; that all cases pending before High Court or sent back to appellate Tribunal Inland Revenue would be dealt in accordance with the declaration made by High Court---High Court directed the parties to approach appellate Tribunal Inland Revenue for seeking sending back of those tax references which had been filed before High Court after Tax Law (amendment) act, 2024 and were sent to appellate Tribunal Inland Revenue for re-transfer to High Court in accordance with the declaration so made by High Court, and appellate Tribunal Inland Revenue would be at liberty to send back the cases, despite the earlier directions of High Court in those cases---Reference was disposed of accordingly.

RAFI ULLAH vs LIAQAT Ss — 2025 PTD 708 PESHAWAR-HIGH-COURT

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