Retrospective operation
Retrospective operation legal meaning, translation and judicial precedents.
Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)
Minimum tax was being paid on normal rates till issuance of SRO No.57(I)/2012, dated: 24-01-2012 and on its issuance the tax for the year 2012 was paid at reduced rate
Department, disagreeing on payment at reduced rate retrospectively, proceeded under S.122(5A), Income Tax Ordinance, 2001 and raised a demand of less paid tax
Amended assessment order was successfully assailed before the first appellate authority
Department's appeal was dismissed by the Appellate Tribunal on the ground that remedial law could be given retrospective effect
Validity
Law existing in a particular tax year or tax period was applicable for the purpose of determining tax liability
No right to claim reduction in tax rate existed till closure of tax year 2012
Exemption notifications were always beneficial but were not curative or remedial generally
General rule was that a notification could not operate retrospectively
Exemption notification could not be applied retrospectively
Tax reference was decided in favour of the (applicant) department.
Such operation cannot be given to an executive order for usurping contractual rights and obligation already accrued.
"Retrospective operation", Pakistan Law Portal, available at: https://paklawportal.com/words-terms-maxims/124942529
Precedents & Case Laws citing "Retrospective operation"
P L D 1978 Lahore 867
BARKAT ALI-Appellant Versus ADMINISTRATOR, THAL DEVELOPMENT, BHAKKAR — Respondent
Court: - S. 74-A as added by Thai Development (Punjab Amendment). Ordinance (XIX of 1975)-Interpretation of statutes Retrospectively---Statute not to be construed to have greater retrospective operation than its language renders necessary-Statute subsequent to a judgment vesting rights in a party-Can have no retrospective operation to divest vested rights unless such intention of Legislature clearly expressed-Retroactivity as provided by S. 74, held, does not apply to pending cases much less to decided matters.-Interpretation of . statutes.2019 P T D 1862
ABDUL SALAM Versus FEDERATION OF PAKISTAN through Secretary and 3 others
Court: Lahore High CourtP L D' 1984 Peshawar 117
Mst. FARIDA AND OTHERS‑Petitioners Versus REHMATULLAH AND ANOTHER‑‑Respondents
Court: Ss. 2 dt 6‑Provincially Administered Tribal Areas (Application of Laws) Regulation (I of 1976)‑Civil Procedure Code (V of 1908), S. 115 ‑Succession suit ‑‑ Rule of decision ‑ Tribal areas Muslim Personal Laws extended to tribal areas by Regulation No. I of 1976 with effect from 1:‑1‑1976‑Section 2 of Muslim Personal Laws Shariat Application Act, 1962 not retrospective in operation‑Death of owner taking place before enforcement of Act and succession in area governed by custom‑Question of application of Sbariat Act, in a suit brought in 1978, held, would not arise. ‑ Interpretation of statutes‑Custom. p. 119A1987 S C M R 359
WATER AND POWER DEVELOPMENT AUTHORITY‑‑Appellant Versus IRTIQA RASOOL HASHMI and another‑‑Respondents
Court: ‑‑‑Ss. 17(1‑A), 18‑‑Service Rules‑‑Change with retrospective effect‑ Validity of‑‑Amendment in Rules by executive notification, cannot be given retrospective effect‑‑Respondent removed from service under section 17(1‑A) of WAPDA Act in 1977, was denied pensionary benefits in August, 1982 by an amendment in Rules made with retrospective effect by a notification issued under S.18 of Act (XXXI of 1958) in June, 1982‑‑Order set aside by Service Tribunal‑‑Appeal to Supreme Court‑‑Held: Executive orders cannot be given retrospective operation 'which powers can only be enjoyed by Legislature‑‑Rule‑making power which is by way of statutory grant, does not possess such quality unless conferred by statute, which is of rare occurrence‑‑Provisions of S.18 of WAPDA Act does not grant such authority to WAPDA to alter or change Service Rules touching terms and conditions of employees with retrospective operation so as to rob them of vested rights already accrued in their favour.‑‑Civil services‑‑Interpretation of statutes.2021 P T D 1
COMMISSIONER INLAND REVENUE Versus Messrs THREE STAR RICE FACTORY
Court: Lahore High Court (Bahawalpur Bench)P L D 1966 (W
NOOR MUHAMMAD‑Appellant Versus THE PROVINCE OF WEST PAKISTAN‑Respondent
Court:2001 P T D 2532
N.N. BHAGWATI Versus COMMISSIONER OF INCOME‑TAX
Court: 247 I T R 2061996 SCMR 83
and others‑‑‑Petitioners Versus M/s. RAIS KHAN LIMITED through Muhammad Hashim‑‑‑Respondent
Court: Supreme Court of Pakistan2006 P T D (Trib
N/A
Court: Income-tax Appellate Tribunal Pakistan1980CLC713
BARKAT ALI-Appellant , Versus ADMINISTRATOR, THAL DEVELOPMENT, BHAKKAIZ,
Court: Lahore