| Case ID |
08f89f43-90f4-453b-a19b-0b754520fc65 |
| Body |
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| Case Number |
P.T.R. No. 138 of 2001 |
| Decision Date |
Apr 08, 2002 |
| Hearing Date |
Apr 08, 2002 |
| Decision |
The Lahore High Court declined to entertain the questions of law raised by the Commissioner of Income Tax regarding the deletion of the Workers' Welfare Fund (WWF) for exempt industrial undertakings. The court upheld the decision of the Appellate Tribunal, which had refused to refer the questions to the High Court on the basis that the matter had already been conclusively resolved by the Supreme Court of Pakistan in earlier petitions. Consequently, the appeal was dismissed. |
| Summary |
In the case P.T.R. No. 138 of 2001, the Lahore High Court addressed the legal implications of the Workers' Welfare Fund Ordinance, 1971, particularly concerning the obligations of exempt industrial undertakings to pay the WWF. The court examined the arguments presented by the Commissioner of Income Tax regarding the deletion of WWF and its applicability based on the total assessable income versus taxable income. After thorough consideration of the legal framework and previous Supreme Court rulings, the court concluded that the questions posed by the Commissioner were not entertainable, thereby reinforcing the established legal precedent. This case highlights the complexities of tax law and the importance of adhering to judicial determinations in similar disputes. The decision emphasizes the necessity for clarity in the application of tax laws and the implications for industrial undertakings, which is crucial for ensuring compliance and understanding tax liabilities. The ruling serves as a significant reference point for future cases involving the Workers' Welfare Fund and its enforcement. |
| Court |
Lahore High Court
|
| Entities Involved |
Messrs FAROOQ MUMTAZ COTTON GINNING MILLS (PVT.) LTD., GUJRAT,
COMMISSIONER OF Income Tax, Faisalabad
|
| Judges |
NASEEM SIKANDAR,
MUHAMMAD SAEED AKHTAR
|
| Lawyers |
Mian Yousaf Umar
|
| Petitioners |
COMMISSIONER OF Income Tax, Faisalabad
|
| Respondents |
Messrs FAROOQ MUMTAZ COTTON GINNING MILLS (PVT.) LTD., GUJRAT
|
| Citations |
2002 SLD 404,
2002 PTD 2714
|
| Other Citations |
Civil Petitions Nos. 38, 156 to 180, 199 to 276, 278 to 283, 285 to 320, 323 to 421 and 518 to 524 of 2000
|
| Laws Involved |
Income Tax Ordinance, 1979,
Workers Welfare Fund Ordinance, 1971
|
| Sections |
136,
4
|