| Case ID |
f980d1fc-dbfa-4a54-902a-bacdeedc6ff9 |
| Body |
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| Case Number |
C. P. No. 103 of 1994 |
| Decision Date |
Aug 10, 1994 |
| Hearing Date |
|
| Decision |
The court dismissed the petition filed by the petitioner, a Government Officer in the Education Department, who claimed exemption from income tax while working in a declared Tribal Area. The court held that every Government employee receiving salary from the Federal Government, Provincial Government, or any local authority in Pakistan is bound to pay income tax at the prescribed rate, regardless of their residence or nature of work. The court emphasized that the applicability of the Income Tax Ordinance, 1979 is not limited by locality, and once a Government employee receives their salary from the State exchequer, they automatically become liable to pay tax on their income unless specifically exempted. The judgment referenced previous cases to substantiate the ruling, confirming that no exemption applies to employees in Tribal Areas regarding income tax obligations. |
| Summary |
This case revolves around the interpretation of the Income Tax Ordinance, 1979, particularly Section 12(1), which mandates that all Government employees in Pakistan must pay income tax on their salaries. The petitioner, a Government Officer in the Education Department working in a Tribal Area, argued that employees in such areas are exempt from income tax. However, the court clarified that the law applies universally to all employees receiving salaries from the State, irrespective of their location or job nature. This ruling reinforces the principle of tax liability for Government employees and clarifies misconceptions regarding exemptions in Tribal Areas. The case highlights important aspects of taxation law in Pakistan and the responsibilities of Government employees under the Income Tax Ordinance. The decision serves as a crucial reference point for future cases concerning tax liabilities and exemptions. |
| Court |
Quetta High Court
|
| Entities Involved |
Not available
|
| Judges |
MUNAWAR AHMED MIRZA, CHIEF JUSTICE,
MIR MUHAMMAD NAWAZ MARRI, JUSTICE
|
| Lawyers |
Amanullah Baloch,
Yakub Khan Yousufzai, Advocate-General,
Raja Rab Nawaz, Deputy Attorney-General
|
| Petitioners |
SANAULLAH KHAN
|
| Respondents |
3 OTHERS,
PROVINCE OF BALOCHISTAN THROUGH SECRETARY, FINANCE DEPARTMENT, QUETTA
|
| Citations |
1995 SLD 29,
1995 PTD 350,
(1995) 71 TAX 45
|
| Other Citations |
1992 SCMR 250,
1990 MLD 1960
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
12(1)
|