Law:

Section:

(a) West Pakistan Urban Immovable Property Tax Act (V of 1958)---   ----S.8-A [as added by Sindh Finance Act (VII of 1977)]---Constitution of Pakistan (1973), Arts. 12 & 142---Retrospective application of S.8-A of West Pakistan Urban Immovable Property Tax Act, 1958---Validity-- Only bar to which power of Legislature is subjected is that a law enacted is not violative of any provision of the Constitution-- Retrospective application of the law authorizing punishment is prohibited by Art. 12 of the Constitution, except that there is no other restriction on the power of Legislature from applying any legislation retrospectively-- Provisions of S.8-A of West Pakistan Urban Immovable Property Tax Act, 1958 was intra vires of Provincial Assembly and Constitution.   Golden Industries Limited v. Province of Sindh and others PLD 1983 Kar. 76 fol.   (b) Words and phrases--   --- Vested right --Definition.   Venkataramaiya's Law Lexicon, 1986 Edn., Vo1.4, p. 2608 ref.   (c) West Pakistan Urban Immovable Property Tax Act (V of 1958)---   ----Ss.2(g)(i), 5 & 8-A [as added by Sindh Finance Act (VII of 1977) and substituted. by Sindh Urban Immovable Property Tax (Amendment) Act (VIII of 1987)]---General Clauses Act (X of 1897), S.21---Constitution of Pakistan (1973)], Art. 199---Constitutional petition---Extension of Valuation List dated 1-1-1977 to Karachi Division by virtue of S.8-A as substituted by Sindh Act VIII of 1987 and demand of tax from petitioner in respect of its properties situated outside Karachi Rating Area-- Validity---Section 8-A as amended by Sindh Act VIII of,1987 had an overriding effect and included a "deeming" clause confirming thereby that Legislature had declared that valuation list prepared and enforced from 1-1-1977 would be treated as valid and tax levied, collected or realized under said valuation list would be treated as valid and lawful-- No subordinate Authority had passed any order, which had taken legal effect and in pursuance whereof any legal right had come into existence in favour of petitioner, which was withdrawn---No right whatsoever had been created in favour or acquired by…