Law:

Section:

(a) Notification-------Notification could not be given retrospective effect. (b) Undertaking (promise)--- ----Undertaking given under mistake of law or fact---Effect---Excess amount paid to Government on such undertaking could be recovered. Messrs Pfizer Laboratories Ltd. v. Federation of Pakistan PLD 1998 SC 64 rel. (c) Taxation--- ----Tax/duty could be levied strictly in accordance with parameters provided in the charging statute. (d) Notification--- ----Notification levying or enhancing duty with retrospective effect---Validity---Such notification could not be given effect to as same would impair vested rights acquired by taxpayer in accordance with provisions in force at time of its promulgation. Messrs Army Welfare Sugar Mills Ltd. v. Federation of Pakistan 1992 SCMR 1652 and Collector of Central Excise and Land Customs and others v. Azizuddin Industries PLD 1970 SC 439 rel. (e) North-West Frontier Province Forest Ordinance (XIX of 2002)--- ----S. 56---Notification No.SOFT-1(FFW) V.105/99 dated 18-9-1999---Notification No.SOFT(Tech)ED / V.544 / 2044 / KC / 120-28 dated 16-2-2005---Constitution of Pakistan, Arts. 185(3)---Levy of enhanced forest duty @ Rs.90 per cft., on timber imported from Afghanistan through Bin Shahi route vide Notification No.SOFT(Tech)ED/ V.544/2044/KC/120-28, dated 16-2-2005 w.e.f. 1-4-2004---Validity---Government could levy such duty by issuing notification, but not through policy---Enhanced forest duty levied by policy issued by government on 16-10-2003 for bringing timber through Bin Shahi route was of no legal effect and could not be implemented---Petitioner had imported timber when Notification SOFT-1(FFW) V.105/99, dated 18-9-1999 was in force, thus, he had acquired vested right to pay duty @ Rs.40 per cft., specified therein---Such vested right could not be taken away by issuing impugned notification dated 16-2-2005, which could not be given retrospective effect, rather same would come into effect on date of its publication i.e. 5-5-2005 and not prior thereto---Supreme Court upheld of High Court. Chief Administrator Auqaf v. Mst. Amina Bibi 2008 SCMR 1717; Mst. Umatullah v. Province of Sindh PLD 2010 Kar. 236; Muhammad Ashiq…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492