| Citation(s) |
|---|
| 2024 SLG 5761 2024 SLD 5761 = 2024 PLD 1168 |
Supreme Court of Pakistan
C.P.L.As Nos. 824-K to 872-K, 545-K to 554-K, 582-K to 679-K, 699-K to 708-K, 1020-K to 1023-K, 1066-K of 2023 and C.M.As. Nos. 4002, 4003, 4384, 4004, 4005, 4006, 4007 and 7911 of 2023, decided on 18th September, 2024. (Against the judgment of High Court of Sindh, Karachi dated 07-02-2023, passed in C.Ps. Nos. D-8385, D-8373, D-665, D-2208, D-2273, D-2661, D-8396, D-8277, D-8376, D-8372, D-8394, D-8370, D-8371, D-8164, D-8369, D-8278, D8345, D-8390, D-8434, D-8375, D-8417, D-8539, D-8452, D-8470, D-1351, D- 359, D-2209, D-8389, D-8343, D-8344, D-8416, D-8428, D-8534, D-8540, D8552, D-2429, D-8561, D-8447, D-8507, D-8528, D-8446, D-8242, D-8449, D- 6727, D-8275, D-8247, D-8271, D-8397, D-8546, D-8235, D-8276, D-8272, D- 8559, D-8547, D-8560, D-8281, D-8282, D-8506, D-8274, D-8431, D-8432, D- 8525, D-8543, D-8500, D-8544, D-8530, D-8526, D-8244, D-8508, D-8527, D- 8517, D-8242, D-8241, D-8450, D-8246, D-8518, D-8243, D-8240, D-8238, D- 8403, D-8433, D-8245, D-8545, D-8531, D-8529, D-8503, D-8237, D-8236, D8448, D-8443 of 2019, D-2456, D-2210, D-659, D-6792, D-6729, D-6823, D-6822, D-6729, D-8368, D-8367, D-8374, D-357, D-358, D-6807, D-6728, D-355, 6771, D-6583, D-93, D-6682, D-60, D-3615, D-2652, D-356, D-6582, D-94, D-648, D6498, D-6497 of 2020, D-04, D-05, D-444, D-09, D-08, D-1828 of 2021, D-140, D993, D-139, D-141, D-1613, D-1614, D-1517, D-1518, D-36, D-1829, D-1830, D955, D-8453, D-6815, D-63, D-52, D-114, D-115, D-61, D-3049, D-1718, D-54, D464, D-357, D-6814, D-55, D-65, D-112, D-53, D-111, D-62, D-06, D-335 and D3494 of 2022).
Present: Syed Mansoor Ali Shah, Muhammad Ali Mazhar and Shahid Bilal Hassan, JJ
In attendance: Dr. Shah Nawaz, Advocate Supreme Court. M. Tariq Arbab, Member (L) FBR. Mir Badshah Khan, Member (Operation) FBR and Fahad Faizan, CIR, FBR. Dr. Sohail Ahmed Fazlani, Addl. Comm. FBR. Abdul Wahid, Addl. Commissioner, LTO. and Malik Waqas Nawaz, ADC/DR CTO, FBR. Rashid Anwar, Advocate Supreme Court. Irfan Mir Halipota, Advocate Supreme Court. Abid Hussain Shaban, Advocate Supreme Court. Hussain Ali Almani, Advocate Supreme Court. Hyder Ali Khan, Advocate Supreme Court. Imtiaz Rashid Siddiqui, Advocate Supreme Court. Ms. Lubna Pervez, Advocate Supreme Court. Muhammad Nadeem Qureshi, Advocate Supreme Court. Arshad Hussain Shahzad, Advocate Supreme Court. Naeem Suleman, Advocate Supreme Court. Taimur Mirza, Advocate Supreme Court. Mst. Abida Parveen Channar, Advocate-on-Record. Syed Rafaqat Hussain Shah, Advocate-on-Record. Rashideen Nawaz Kasuri, Addl. AGP. M. Ibrahim Khan, L.O. (AGP office). Date of hearing: 3rd July, 2024.
C.P.L.As Nos. 824-K to 872-K, 545-K to 554-K, 582-K to 679-K, 699-K to 708-K, 1020-K to 1023-K, 1066-K of 2023 and C.M.As. Nos. 4002, 4003, 4384, 4004, 4005, 4006, 4007 and 7911 of 2023, decided on 18th September, 2024. (Against the judgment of High Court of Sindh, Karachi dated 07-02-2023, passed in C.Ps. Nos. D-8385, D-8373, D-665, D-2208, D-2273, D-2661, D-8396, D-8277, D-8376, D-8372, D-8394, D-8370, D-8371, D-8164, D-8369, D-8278, D8345, D-8390, D-8434, D-8375, D-8417, D-8539, D-8452, D-8470, D-1351, D- 359, D-2209, D-8389, D-8343, D-8344, D-8416, D-8428, D-8534, D-8540, D8552, D-2429, D-8561, D-8447, D-8507, D-8528, D-8446, D-8242, D-8449, D- 6727, D-8275, D-8247, D-8271, D-8397, D-8546, D-8235, D-8276, D-8272, D- 8559, D-8547, D-8560, D-8281, D-8282, D-8506, D-8274, D-8431, D-8432, D- 8525, D-8543, D-8500, D-8544, D-8530, D-8526, D-8244, D-8508, D-8527, D- 8517, D-8242, D-8241, D-8450, D-8246, D-8518, D-8243, D-8240, D-8238, D- 8403, D-8433, D-8245, D-8545, D-8531, D-8529, D-8503, D-8237, D-8236, D8448, D-8443 of 2019, D-2456, D-2210, D-659, D-6792, D-6729, D-6823, D-6822, D-6729, D-8368, D-8367, D-8374, D-357, D-358, D-6807, D-6728, D-355, 6771, D-6583, D-93, D-6682, D-60, D-3615, D-2652, D-356, D-6582, D-94, D-648, D6498, D-6497 of 2020, D-04, D-05, D-444, D-09, D-08, D-1828 of 2021, D-140, D993, D-139, D-141, D-1613, D-1614, D-1517, D-1518, D-36, D-1829, D-1830, D955, D-8453, D-6815, D-63, D-52, D-114, D-115, D-61, D-3049, D-1718, D-54, D464, D-357, D-6814, D-55, D-65, D-112, D-53, D-111, D-62, D-06, D-335 and D3494 of 2022).
Present: Syed Mansoor Ali Shah, Muhammad Ali Mazhar and Shahid Bilal Hassan, JJ
In attendance: Dr. Shah Nawaz, Advocate Supreme Court. M. Tariq Arbab, Member (L) FBR. Mir Badshah Khan, Member (Operation) FBR and Fahad Faizan, CIR, FBR. Dr. Sohail Ahmed Fazlani, Addl. Comm. FBR. Abdul Wahid, Addl. Commissioner, LTO. and Malik Waqas Nawaz, ADC/DR CTO, FBR. Rashid Anwar, Advocate Supreme Court. Irfan Mir Halipota, Advocate Supreme Court. Abid Hussain Shaban, Advocate Supreme Court. Hussain Ali Almani, Advocate Supreme Court. Hyder Ali Khan, Advocate Supreme Court. Imtiaz Rashid Siddiqui, Advocate Supreme Court. Ms. Lubna Pervez, Advocate Supreme Court. Muhammad Nadeem Qureshi, Advocate Supreme Court. Arshad Hussain Shahzad, Advocate Supreme Court. Naeem Suleman, Advocate Supreme Court. Taimur Mirza, Advocate Supreme Court. Mst. Abida Parveen Channar, Advocate-on-Record. Syed Rafaqat Hussain Shah, Advocate-on-Record. Rashideen Nawaz Kasuri, Addl. AGP. M. Ibrahim Khan, L.O. (AGP office). Date of hearing: 3rd July, 2024.
he COMMISSIONER INLAND REVENUE and others---Appellants
VERSUS
MEKOTEX (PVT.) LIMITED and others---Respondents
Law: Constitution of Pakistan, 1973
Section: 12, 142
Law: General Clauses Act, 1897
Section: 6
Law: Income Tax Ordinance, 2001
Section: 65B
(a) Constitution of Pakistan-------Arts. 12 & 142---Legislative powers of Parliament and Provincial Assemblies---Laws with retrospective effect---Apart from the specified exception under Article 12 of the Constitution, Parliament and Provincial Assemblies cannot enact criminal laws with retrospective effect; however, there is no restriction on their legislative powers to enact civil laws with retrospective effect---Nonetheless, neither prospective nor retrospective laws can be enacted to take away or abridge any of the fundamental rights guaranteed by Articles 9 to 28 of the Constitution or in contravention of any other provision of the Constitution---Constitution's prohibitions and requirements apply equally to both prospective and retrospective laws.State of Gujarat v. Raman Lal (1983) 2 SCC 33 ref.(b) Constitution of Pakistan-------Art. 142---Legislative power to enact civil laws with retrospective effect--Principles---Legislature's power to legislate includes the power to legislate with retrospective effect---Legislature that is competent to make a law on a particular subject also has the power to legislate such a law with retrospective effect and can, by legislative fiat, even take away vested rights or affect past and closed transactions---Therefore, when a legislature gives retrospective effect to a law, either by express provision or by necessary implication, no protection can be afforded to vested rights contrary to that law---Similarly, when a legislature enacts a law with retrospective effect, the person affected cannot plead the imposition of a previously non-existent civil obligation as a ground for declaring the law invalid--Constitution only bars retrospective legislation concerning criminal liabilities, not civil rights and obligations---There is no such rule that even if a legislature has sought to take away a vested right, the courts must hold that such legislation is ineffective or strike down the legislation on the ground that it has retrospectively taken away a vested right---Law cannot be declared ineffective or struck down on the ground that it has taken away a vested right, nor can any protection be offered to vested rights contrary…
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