Law: Sales Tax Act, 1990

Section: 45,46,45B

(a) interpretation of statutes-------Amendment in a statute would not affect rights of a person accrued prior thereto---Principles.The rights, privileges, advantages and benefits, which accrue to any person under the provisions of a statute prior to any amendment therein would be protected and not affected in any manner by any provision introduced through it. NS Bindra' Interpretation of Statutes (9th Edition); Adnan Afzal v. Capt: Sher Afzal PLD 1969 SC 187; Colonial Sugar Refining Company Ltd. v. Irving 1905 AC 369; Khalid Qureshi v. United Bank Ltd. 2001 SCMR 103; Messrs Rais Khan's case 1996 SCMR 83; Pakistan Steel Mill's case 2002 SCMR 1023; Mian Rafiuddin's case PLD 1971 SC 252; Mirza Mehmood Sharif Baig's case PLD 1973 Lah. 114; Barkat Ali's case 1980 CLC 713 and Devachand Muljimal and others' case PLD 1968 Kar 107 rel.(b) Sales Tax Act (VII of 1990)---Ss. 45-B & 46 [as amended by Finance Act (VII of 2005) w.e.f. 1-7-2007]---Amendments in Ss. 45-B & 46 of Sales Tax, Act, 1990 made through Finance Act, 2005 after passing of order-in-original by Collector---Appeal to Appellate Tribunal by revenue---Scope---Such amendments were prospective in nature---Right of appeal accrued to revenue prior to such amendments would remain intact and unaffected---Principles. NS Bindra' Interpretation of Statutes (9th Edition); Adrian Afzal v. Capt: Sher Afzal PLD 1969 SC 187; Colonial Sugar Refining Company Ltd. v. Irving 1905 AC 369; Khalid Qureshi v. United Bank Ltd. 2001 SCMR 103; Messrs Rais Khan's case 1996 SCMR 83; Pakistan Steel Mill's case 2002 SCMR 1023; Mian Rafiuddin's case PLD1971 SC 252; Mirza Mehmood Sharif Baig's case PLD 1973 Lah. 114; Barkat Ali's case 1980 CLC 713 and Devachand Muljimal and others case PLD 1968 Kar 107 rel.(c) Administration of justice-------Act of the court shall prejudice no person (actus curiae neminem gravabit). Mst. Baz Khana's case PLD 2005 Pesh. 214; Mst. Razia Jafar's case 2007 SCMR 1256 and Akbar Shah's case 2010 SCMR 1408 rel.(d) Appeal (Civil)-------Appeal is continuation of original proceedings.JUDGMENT YAHYA AFRIDI, J.---Messrs National Steel Mills and Re-rollers (Pvt.) Ltd. has instituted the…

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