Declaratory amendment---Retrospectively--- Object, purpose and scope---Every statute, prima facie, has prospective application unless it is expressly provided that same will have retrospective operation---Not necessary that a declaratory amendment is made to supply some obvious omission in previous statute or to ‘explain’ something only then subsequent declaratory amendment will have a retrospective application.
Legislation that touches vested rights of an individual cannot be given retrospective effect---Tax/Fiscal statutes operate prospectively and not retrospectively unless clearly indicated by legislature.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Sindh High Court | 2020 | THE COLLECTOR OF SALES TAX AND FEDERAL EXCISE Vs M/S AGRO CHEMICAL (PVT.) LTD. |
Customs Act (IV of 1969) 79, 104 |
Declaratory amendment/vested rights |