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Lahore High Court 2014 Interpretation of statutes--

2014 PTD 320

Beneficial legislation
COMMISSIONER INLAND REVENUE ZONE-II, REGIONAL TAX OFFICE, MULTAN
Appellant
VS
Mrs. AMBREEN FAWAD CO. PAK ARAB FERTILIZERS LIMITED, MULTAN
Respondent

Case Laws / Head Notes / Paras

----Beneficial legislation---Retrospective effect of beneficial legislation---Liberal interpretation---Scope---Beneficial legislation, generally, was to be given a liberal interpretation, however for the said legislation to have a retrospective effect, beneficial legislation must carry curative or remedial content---Such legislation must, therefore, either clarify an ambiguity or an omission in the existing law and must be explanatory or clarificatory in nature---While beneficial legislation was to be liberally interpreted, in order to advance the beneficent object of the statute, it in no manner meant that “beneficial legislation” or “liberal interpretation” necessarily included or interchangeably meant retrospective application of the statute---Unless the legislation was remedial, curati...