Law: Balochistan Revenue Authority Act, 2015

Section: 14,14(1),14(3),53

Law: Constitution of Pakistan, 1973

Section: 3(1),199

Law: Balochistan Sales Tax on Services Act 2015

Section: 3(1),52(6)

Law: Balochistan Sales Tax on Services Rules, 2018

Section: 1(4)

(a) Balochistan Revenue Authority Act (VII of 2015)---Ss.14 & 53---Balochistan Sales Tax Special Procedure (Withholding) Rules, 2018, Rr.1(4) & 3---Taxing statute---Applicability---Sale tax, recovery of---Scope---Petitioner company was aggrieved of notice issued by Project Director for recovery of sales tax not deposited---Validity---Enforcement of provisions of Balochistan Revenue Authority Act, 2015, was in the exclusive jurisdiction of the Revenue Authority---Project Director had no power under Balochistan Revenue Authority Act, 2015, to initiate recovery proceedings for tax not withheld---Even if withholding agent had failed to deduct a deductible amount under Balochistan Revenue Authority Act, 2015, then an officer of the Authority only was authorized to initiate and enforce recovery of such withholding tax---Although power of Legislature to enact retrospective law was well recognized but in absence of express provision or necessary implication even the laws which had been made retrospectively applicable could neither be applied to transactions in question, which were past and closed nor could vested rights be taken away or destroyed---High Court set aside recovery notice issued to petitioner as the same was without lawful authority and was a result of misreading of relevant provision of Balochistan Revenue Authority Act, 2015---Constitutional petition was allowed, in circumstances.Molasses Trading and Export (Pvt.) Limited v. Federation of Pakistan and others 1992 SCMR 1905 rel.(b) Interpretation of statutes----Retrospective effect---Scope---Statute, which is procedural in nature, can operate retrospectively unless it affects an existing right on the date of promulgation or causes injustice or prejudice to a substantive right---If such statute is of such character that it may tend to promote justice without any consequential embarrassment or detriment to any of the parties concerned, Courts favourably incline towards giving effect to such procedural statute retrospectively.JUDGMENT:MUHAMMAD HASHIM KHAN KAKAR, JUSTICE:---.---The instant constitutional petition filed under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 ("the…