| Case ID |
eb968577-4d78-4ef6-b5e4-36b6987fdb93 |
| Body |
View case body. Login to View |
| Case Number |
Civil Appeal No. 132-K of 1985 |
| Decision Date |
Oct 04, 1989 |
| Hearing Date |
|
| Decision |
The Supreme Court of Pakistan dismissed the appeal, affirming the High Court's ruling that the Printing Corporation of Pakistan is a separate legal entity and not an entity under the control of the Federal Government. The Court held that despite the Government's significant shareholding and appointment rights, the Corporation operates independently under its Articles of Association. The Court clarified that the employees of the Corporation are not considered 'persons in the service of the State' for the purposes of the Workers' Children (Education) Ordinance. The decision emphasized the legal distinction between a corporation's independent operations and governmental control, thereby upholding the validity of the tax demand from the Corporation. |
| Summary |
In the landmark case of Printing Corporation of Pakistan vs. Province of Sind, the Supreme Court addressed key issues concerning corporate identity and tax obligations under the Workers' Children (Education) Ordinance, 1972. The case arose from demands for education cess from the Printing Corporation, which contended that it was not liable due to its status as a separate legal entity. The Court emphasized the importance of distinguishing between the operational control of a corporation and the influence exerted by government shareholding. It was determined that the Corporation's employees did not fall under the definition of 'workers' as per the Ordinance, thereby exempting them from certain regulatory frameworks. This case highlights critical aspects of corporate law, taxation, and the interpretation of statutory definitions, making it a significant reference for future legal interpretations in similar contexts. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Printing Corporation of Pakistan,
Excise and Taxation Department, Government of Sind
|
| Judges |
NASIM HASAN SHAH,
JAVID IQBAL,
ALI HUSSAIN QAZILBASH,
NAIMUDDIN
|
| Lawyers |
Mohammad Ali Sayeed, Senior Advocate Supreme Court,
Kunwer Mukhtar Ahmad, Advocate Supreme Court,
M. Shabbir Ghaury, Advocate-on-Record,
Abdul Hafeez Lakho, Advocate-General, Sind,
Muzaffar Hassan, Advocate-on-Record
|
| Petitioners |
Not available
|
| Respondents |
others,
PROVINCE OF SIND
|
| Citations |
1990 SLD 332,
1990 PLD 452
|
| Other Citations |
Farid Ahmed v. Karachi Shipyard and Engineering Works Ltd. and another P L D 1983 Kar. 576,
Salahuddin and 2 others v. Frontier Sugar Mills and Distillery Ltd. Takht Bhai and 10 others P L D 1975 S C 244,
Central Board of Revenue and another v. S.I.T.E. P L D 1985 S C 97
|
| Laws Involved |
Workers' Children (Education) Ordinance, 1972,
Sind Workers' Children Education Cess Rules, 1974,
Corporation Employees (Special Powers) Ordinance, 1978,
Constitution of Pakistan, 1973
|
| Sections |
3,
2(c)(i),
10,
5,
185(3),
260
|