Law:

Section:

(a) Interpretation of statutes--- ----Remedial and curative legislations, especially when they removed an ambiguity or provided a relief to cure an ill, would apply to all pending cases. Commissioner of Income Tax v. Shahnaz Ltd. and others 1993 SCMR 73; Dreamland Cinema Multan v. Commissioner of Income Tax, Lahore PLD 1997 Lah. 292 and Dawood Cotton Mills v. Commissioner of Income Tax 2000 PTD 285 ref. (b) Income Tax Ordinance (XXXI of 1979)--- ----S.80-D---General Clauses Act (X of 1897), S.6---Charge created on turn over of individual and association of persons for year 2000-2001 withdrawn by amendment brought in S.80-D of Income Tax Ordinance, 1979 through Finance Ordinance, 2001---Effect---Charging provision in a fiscal law, unless repealed, would remain effective---Where legislature repealed a provision or decided not to charge tax on or before a specific date, then same would not become a curative or a remedial law---Such withdrawal of charge neither would amount to cure or provide a remedy against some ill nor could same be given retrospective operation in absence of any such intention shown by legislature---Principles. (c) Interpretation of statutes--- ----Fiscal statute---Repeal of charging provision---Effect---Where legislature repealed a provision or decided not to charge tax on or before a specific date, then same would not become a curative or a remedial law---Repeal of a provision of law would not affect right or liability accrued before its repeal---Such provision, unless repealed, would remain operative and effective---Principles. JUDGMENT KH. FAROOQ SAEED, J.---This reference application has been filed at the instance of the petitioner. The questions of law proposed which statedly arise out of the order of learned Income Tax Appellate Tribunal are as follows:-- (1) Whether under the law and circumstance of the case the learned Income Tax Appellate Tribunal was justified in confirming the tax charged under section 80D of late Income Tax Ordinance, 1979? (2) Whether the tax under section 80D was chargeable for the assessment year 2000-2001 on AOP or URF etc? (3) Whether the amendment made through Finance Ordinance, 2001, in section 80D by…

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