| Case ID |
037bdbe0-ab69-4f6e-8264-637b16a561f4 |
| Body |
View case body. Login to View |
| Case Number |
Writ Petition No. 10060 of 1999 |
| Decision Date |
Aug 20, 1999 |
| Hearing Date |
|
| Decision |
The Lahore High Court dismissed the writ petition filed by the Pakistan Engineering Congress, asserting that the society did not provide adequate evidence to demonstrate that its property was held under trust for charitable purposes. The court emphasized that the petitioner needed to show that the building and income were indeed held for public charitable purposes to qualify for the exemption under the Wealth Tax Act. The court noted that the mere objectives stated in the Memorandum of Association were not sufficient to establish the exemption. As a result, the petition was dismissed in limine, allowing the petitioner to pursue other legal remedies available under the law. |
| Summary |
This case revolves around a writ petition filed by the Pakistan Engineering Congress against the Special Officer of Income Tax regarding the assessment of wealth tax on their property. The petitioner argued that they were a charitable institution and entitled to exemption under the Wealth Tax Act, specifically section 5(1)(i). The main contention was whether the property was held under a trust for charitable purposes. The court found that the petitioner failed to provide necessary evidence and thus dismissed the petition. This case highlights the importance of demonstrating the nature of property holdings in relation to tax exemptions. Key terms include 'Wealth Tax Act', 'charitable institution', and 'constitutional jurisdiction', which are crucial for understanding tax law and public benefit criteria in Pakistan. The ruling emphasizes the need for clear documentation and evidence in claims for tax exemptions, particularly for entities claiming charitable status. The decision serves as a precedent for similar cases where the nature of property ownership and its intended use for public benefit are questioned. |
| Court |
Lahore High Court
|
| Entities Involved |
Pakistan Engineering Congress,
Special Officer of Income Tax/Wealth Tax
|
| Judges |
FAQIR MUHAMMAD KHOKHAR, J
|
| Lawyers |
|
| Petitioners |
Messrs PAKISTAN ENGINEERING CONGRESS (PUT.) LIMITED
|
| Respondents |
SPECIAL OFFICER OF Income Tax/Wealth Tax
|
| Citations |
2000 SLD 1565,
2000 PTD 815,
(2000) 81 TAX 106
|
| Other Citations |
Samaritan Society v. Commissioner of Income-tax 1998 PTD 104,
Thiargarajar Charities v. Additional Commissioner of Income-tax and another 1998 PTD 131,
Commissioner of Income-tax v. Orissa Houseware Trading Corporation 1995 PTD Note 10 at p. 12,
Edu1ji Dinshaw Limited v. Income-tax Officer PLD 1990 SC 399,
Naseer A. Sheikh and 4 others v. The Commissioner of Income-tax (Investigation), Lahore and others PLD 1992 SC 276,
Fauji Foundation v. Central Board of Revenue and others 1987 MLD 106,
Sindh Employees' Social Security Institution v. Dr. Mumtaz Ali Taj and another PLD 1975 SC 450,
Messrs S.A. Haroon and others v. The Collector of Customs, and another PLD 1959 SC 177,
Lt.-Col. Nawabzada Muhammad Amir Khan v. The Controller of Estate Duty and others PLD 1961 SC 119,
The Murree Brewery Co. Ltd. v. Pakistan through the Secretary to Government of Pakistan and 2 others PLD 1972 SC 279,
Nagina Dal Factory v. Income-tax Officer and another (1968) 18 Tax 1 (SC),
Raja Habib Ahmad Khan v. Income-tax Officer 1972 SCMR 96,
Al-Ahram Builders (Pvt.) Ltd. v. Income-tax Appellate Tribunal 1993 SCMR 29,
Garton (Industries) Limited v. Government of Pakistan and others 1999 SCMR 1072,
Collector of Customs, Customs House, Lahore and others v. Messrs S.M. Ahmad & Company (Pvt.) Limited, Islamabad 1999 SCMR 138,
Messrs Julian Hoshang Dinshaw Trust and others v. Income-Tax Officer, Circle XVIII, South Zone, Karachi and others 1992 SCMR 250
|
| Laws Involved |
Wealth Tax Act, (XV of 1963),
Constitution of Pakistan, 1973
|
| Sections |
5(1)(i),
199
|