| Citation(s) |
|---|
| 2024 SLG 5515 2024 SLD 5515 |
Writ Petition No.1153-P with C.Ms. Nos.529, 613-P of 2014, decided on 16th September, 2014. Date of hearing: 16th September, 2014.
Before Yahya Afridi and Ikramullah Khan, JJ
Ashtar Ausaf Ali, Muhammad Imran and Asad Rehim Khan for Appellants. F.M. Sabir, Standing Counsel. Ghulam Shoaib Jolly for
Respondent.
NORTHERN BOTTLING (PVT.) LTD. through Chief Operating Officer
VS
. FEDERATION OF PAKISTAN through Secretary and 2 others
Law: Federal Excise Duty and Sales Tax on Production Capacity (Aerated Water) Rules, 2013
Section: R.6(1)
Law: Constitution of Pakistan, 1973
Section: 9, 18, 23, 24, 25 and 77
Tagline; S.R.O. 140(I)/2014 dated 28-2-2014 which amends sub-rule (1) of rule 6 of the Federal Excise Duty and Sales Tax on production capacity (Aerated Waters) Rules, 2013 as being illegal, ultra vires the Federal Excise Act, 2005, and the Sales Tax Act, 1990 and Articles 9, 18, 23, 24, 25 and 77 of the Constitution.
"it is by now a well-settled that in case an instrument of "delegated legislation", such as a Notification, impairs or disturbs or adversely effects or reduces any benefit or imposes a liability or any other way effects the interest or rights of a person, it would always be prospective in operation and not retrospective.'
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