RUKSHANDA ASAD vs COMMISSIONER INLAND REVENUE Ss — 2025 PTD 932 LAHORE-HIGH-COURT-LAHORE

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RUKSHANDA ASAD VS COMMISSIONER INLAND REVENUE Ss.133, Explanation to [as amended through Tax Laws (Amendment) Act, 2024]---Sales Tax Act (VII of 1990), S. 47---Remedy of appeal, availability of---Scope---Date of commencement of Tax Laws (Amendment) Act, 2024, determination of---Remedy of appeal, being a substantial-cum-vested right, when available at the commencement of the lis, would continue to be available throughout the career of the litigation, till same is concluded upon exhausting the remedies available in the statute, at the commencement of the lis or during its pendency, unless the amending or repealing Act, as the case may be, either expressly or by necessary implication / intendment curtails remedy of appeal---In the present matter, no effort was required for ascertaining status of availability or otherwise of the remedy of appeal by necessary implication / intendment, when the Explanation inserted through Finance Act, 2024 sufficiently addressed the question, conspicuously and explicitly---In terms of the Explanation to S.133 of the Income Tax Ordinance, 2001, remedy of filing of reference application, subject to the limits of pecuniary jurisdiction prescribed, is available against the order of the Commissioner (Appeals) communicated after the date of commencement of Tax Laws (Amendment) Act, 2024 ('the Amendment Act'), notwithstanding pendency of the proceedings before the Commissioner (Appeals), prior to the commencement of the Amendment Act---For the purposes of present controversy the Amendment Act shall commence from the date of commencement of the Amendment Act, when assent was extended by the President, which was 3rd of May, 2024---Thus, the issues-in-hand stood settled---Pertinently, the determination qua date of commencement of the Amendment Act and issue of availability of remedy of reference application is also valid for the purposes of remedy in terms of S. 47 of the Sales Tax Act, 1990, for the reason that subsection (2) of S. 47 of the Sales Tax Act, 1990, makes application of the provisions of S. 133 of the Income Tax Ordinance, 2001 and rules made thereunder, mutatis mutandis, to the reference application under the Sales Tax Act, 1990---Determination of the issue through present order was without prejudice to the individual grievances of the applicants, which may be raised in the context of their respective reference application(s) and facts involved---High Court directed that Reference applications shall be placed before respective Division Benches, assigned with the task of hearing Tax Reference Application(s)---References were disposed of.

RUKSHANDA ASAD vs COMMISSIONER INLAND REVENUE Ss — 2025 PTD 932 LAHORE-HIGH-COURT-LAHORE

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