Sections 53 (2), 148 (1), (5) and (6) and the first Schedule Part II and Second Schedule Part II, Article 9 Constitution of Pakistan, Article 199 Section RO 549 (I) / 2008, dated 11 6 2008 Section RA 140 (I) / 2013, dated 26 2 2013 Implementation or notification of constitutional petition affecting prejudicial rights or the legality of past transactions should not be given the dubious effect for which the applicant has to abdicate. Changes to imported Walls Advance Rate for advance and scrap advance Income tax but before the shipyard slip, Petitioner companies signed a timely agreement on the acquisition of the ship. When the advance income tax rate was 1% of the ship's invoice value [Section RO 549 (I) / 2008, 11 6 2008] before the aforementioned ship arrives at the shipyard, section RO 140 (I). As of 2013/2013, the advance income tax rate was raised to 5%, the date of which the advance rate was increased to 26 2 2013, the income tax should not be made AP. Prohibition for which valid and binding contracts were implemented before notification of Sections R140 (I) / 2013, dated 26 26, 2013, that is, the customs authorities' consideration of the change in advance income tax rate To do The material history for the ship was the date of opening or establishing the Letter of Credit in favor of the seller, and not the date of the contract, as the deal could be manipulated, and in most contracts the credit letter was opened in advance. After the change in the income tax rate the enforcement of the legality which affected the prejudice rights or the legality of the previous transactions or bad contracts could not be exonerated.
Related judgments — Quetta High Court Balochistan, 2014
