| Case ID |
0fb5c8a3-ef9d-4249-a3be-891199b24271 |
| Body |
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| Case Number |
Civil Petitions Nos. 340 K, 385 K to 389 K, 520 K |
| Decision Date |
Dec 19, 2011 |
| Hearing Date |
|
| Decision |
The Supreme Court of Pakistan ruled on the contributions made under the Workers' Welfare Fund Ordinance, 1971, and the Income Tax Ordinance, 2001, in a case involving the Pakistan Petroleum Ltd. The court found that the respondents had voluntarily paid contributions which were reflected in the assessment order. The court upheld the decision of the Assessing Officer and stated that the rectification applications made by the respondents claiming exemption were not valid as the payment was made without an exemption claim during the original assessments. The court emphasized that a mistake resulting in excess payment should be treated similarly to a mistake resulting in short levy, ensuring equality under Article 4 of the Constitution. The Supreme Court dismissed the petitions and declined to grant leave to appeal. |
| Summary |
The Supreme Court of Pakistan addressed significant issues regarding contributions under the Workers' Welfare Fund and income tax obligations. The case revolved around multiple civil petitions filed by the Commissioner of Income Tax against Pakistan Petroleum Ltd. regarding voluntary contributions made under the Workers' Welfare Fund Ordinance, 1971. The court examined the legality of rectification applications submitted by the respondent, asserting that these applications were invalid as exemptions were not claimed during the original assessments. The decision highlighted the importance of adhering to established tax laws and the principles of equality under the Constitution. The ruling emphasized that both excess and short levy mistakes should be handled consistently, ensuring fairness in tax assessments. The court ultimately dismissed the petitions, reinforcing the necessity of strict compliance with tax regulations and the implications of voluntary payments made without prior claims for exemption. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Pakistan Petroleum Ltd.
|
| Judges |
Sarmad,
Jalal Osmany,
Amir Hani Muslim
|
| Lawyers |
Akhtar Ali Mehmood, Advocate Supreme Court,
A.S.K. Ghori, Advocate-on-Record,
Nasrullah Awan, Advocate Supreme Court/Advocate-on-Record,
Makhdoom Ali Khan, Senior Advocate Supreme Court,
Salman Pasha, Advocate Supreme Court,
K.A. Wahab, Advocate-on-Record
|
| Petitioners |
Commissioner of Income Tax and anothers
|
| Respondents |
Messrs Pakistan Petroleum Ltd. and 2 others
|
| Citations |
2012 SLD 1,
2012 SCMR 371
|
| Other Citations |
1992 SCMR 687,
2006 PTD 42,
2008 PTD 169,
PLD 2009 SC 789,
2007 PTD 967
|
| Laws Involved |
Income Tax Ordinance, 2001,
Workers Welfare Fund Ordinance, 1971,
Income Tax Ordinance, 1979
|
| Sections |
221,
2(f)(vi),
156
|