Law: Income Tax Ordinance, 2001

Section: 221

Law: Workers Welfare Fund Ordinance, 1971

Section: Preamble

Law: Income Tax Ordinance, 1979

Section: 156

Income Tax Ordinance (XLIX of 2001)---S. 221---Income Tax Ordinance (XXXI of 1979), S.156---Workers Welfare Fund Ordinance (XXXVI of 1971), Preamble---Rectification of mistake---Workers Welfare Fund---Tax years, 2006---Levy of Workers Welfare Fund was agitated on the ground that after repealed Income Tax Ordinance, 1979 with effect from 2002; and enforcement of Income Tax Ordinance, 2001 the correspondents in Workers Welfare Fund Order, 1971 were not made---Mention of authorities was made by the Income Tax Ordinance, 1979 and no such mention had been made in the Income Tax Ordinance, 2001---Levy of Workers Welfare Fund under the Income Tax Ordinance, 2001 was illegal---Appeal was allowed by the First Appellate Authority---Subsequently, it was pointed out in a rectification application that original appeal order had inadvertently mentioned the tax year, 2006 which was to be corrected and assessment years from the assessment years 1989-90 to 2002-2003 and tax year 2003-2004 were to be mentioned with different amount of revenue pertaining to each year---Rectification application was accepted and Workers Welfare Fund was levied in each year accordingly---Validity---Original order passed by the First Appellate Authority was based on the finding that entire levy pertained to assessment year, 2006 and that such levy under the Income Tax Ordinance, 2001 was not leviable---Rectification order passed by the First Appellate Authority had totally changed the situation---Rectified order mentioned assessment years wherein Workers Welfare Fund was leviable under the Income Tax Ordinance, 1979 also pertaining to assessment years 1998-99 to 2001-2002---Finding of First Appellate Authority with regard to assessment years, 2002-2003, tax years, 2003-2004 and 2005 was based on correct findings the levy of Workers Welfare Fund .in the assessment year 1998-99 to 2001-2002 under the Income Tax Ordinance, 1979 was also justified by the Taxation Officer which was upheld by the Appellate Tribunal---Rectification order of First Appellate Authority may be amended and Workers Welfare Fund leviable under Income Tax Ordinance, 1979 may be confirmed. 2007 PTD (Trib.) 1860 ref. ORDER IQBAL…

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