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KHAZANA SUGAR MILLS (PVT.) LIMITED vs FEDERATION OF PAKISTAN through Secretary, Ministry of Water and Power, Islamabad Fiscal statute — 2026 PLD 60 PESHAWAR-HIGH-COURT

Case information

Citation
2026 PLD 60 PESHAWAR-HIGH-COURT
Court
Peshawar High Court
Year
2026
Reporter
PLD
Parties
KHAZANA SUGAR MILLS (PVT.) LIMITED vs FEDERATION OF PAKISTAN through Secretary, Ministry of Water and Power, Islamabad Fiscal statute
Subject matter
Criminal

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

KHAZANA SUGAR MILLS (PVT.) LIMITED VS FEDERATION OF PAKISTAN through Secretary, Ministry of Water and Power, Islamabad Fiscal statute---Validating a levy retrospectively---Principle---Legislative competence of the Parliament to validate a levy retrospectively, where procedural or Constitutional infirmities have been identified by a Court, has consistently been upheld, provided that the defect in the original enactment is effectively addressed through substantive legislative measures---Mechanism of re-enactment or retrospective validation has been judicially recognized as a legitimate tool of legislative correction, enabling the State to preserve fiscal measures and statutory levies that may otherwise fall due to procedural lapses.

Other judgments reported in 2026 PLD

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