P L D 2010 Peshawar 1 (PLP)
Messrs SHAAN INTERNATIONAL INDUSTRIES, PESHAWAR through Proprietor — Petitioner Versus ASSISTANT COLLECTOR (RECOVERY) REGIONAL TAX OFFICE, PESHAWRA and 3 others — Respondents
| Citation | P L D 2010 Peshawar 1 (PLP) |
| Forum / Court | High Court |
| Bench Members | N/A |
| Parties | Messrs SHAAN INTERNATIONAL INDUSTRIES, PESHAWAR through Proprietor — Petitioner Versus ASSISTANT COLLECTOR (RECOVERY) REGIONAL TAX OFFICE, PESHAWRA and 3 others — Respondents |
| Primary Law | Interpretation of statutes |
Q1: What are the key laws and sections cited in P L D 2010 Peshawar 1 (PLP)?
This judgment primarily cites: Interpretation of statutes as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case P L D 2010 Peshawar 1 (PLP)?
The case was heard and decided by the High Court bench comprising: N/A.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: P L D 2010 Peshawar 1 (PLP) (Messrs SHAAN INTERNATIONAL INDUSTRIES, PESHAWAR through Proprietor — Petitioner Versus ASSISTANT COLLECTOR (RECOVERY) REGIONAL TAX OFFICE, PESHAWRA and 3 others — Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Isaac Ali Qazi for Petitioner.
- Nemo for Respondents.
Headnotes / Summary
Change in law and forum by virtue of repeal or, amendment
Effect
Change in law and forum by virtue of repeal or amendment, could not take away right of appeal and powers of forum granted by previous law, if such right or forum existed at the time of the commencement of lis.
Judgment & Decree
EJAZ AFZAL KHAN, C J.
Petitioner through the instant writ petition has asked for the issuance of an appropriate writ declaring the order in original and the notice dated 12-11-2009 being without jurisdiction, lawful authority, coram non judice and of no effect whatever.
2. Learned counsel appearing on behalf of the petitioner by referring to the Finance (Amendment) Ordinance, 2009, contended that when by virtue of amendment the word "Collector" has been substituted by the word "Commissioner" and no body has been notified as such therefore, a petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 alone would be an adequate as well as efficacious remedy in the circumstances of the case.
3. We have gone through the available record carefully and considered the submissions of the learned counsel for the petitioner.
4. Change in law and forum by virtue of repeal or amendment cannot take away a right of appeal and powers of a forum granted by a previous law, if such right or forum existed at the time of the commencement of lis. The cases of Idrees Ahmad and others v. Hafiz Fida Ahmad Khan and 4 others PLD 1985 SC 376 and Sona and another v. The State and others PLD 1970 SC 264 may well be referred in this behalf. Though even an Act has been passed on 30th June, 2009 but it, too, would not affect the legal position as stated above. We, thus, do not agree with the learned counsel for the petitioner that the petitioner has been left without any remedy till the notification of the Commissioner when it is not disputed that the lis in this case commenced much before the promulgation of the Ordinance, We, however, while disposing of this petition, direct the Collector to proceed with the case accordingly. H.B.T./217/P Order accordingl