Law: Income Tax Ordinance, 2001

Section: 49,122(1)(5)(5A)

Law: Constitution of Pakistan, 1973

Section: 199

Law: General Clauses Act, 1897

Section: 3(28)

Law: Local Authorities Loans Act, 1914

Section: 3

[Income Tax Ordinance (XLIV of 2001)]....Sections 49 & 122(1)(5)(5-A)---Defence Housing Authority Lahore Order (C.E. Order 26 of 2002), Arts.4, 6, 7(2)(e)(g), 13, 14 & 16---General Clauses Act (X of 1897), S.3(28)---Local Authorities Loan Act (IX of 1914), S. 3---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Defence Housing Authority---DHA on ground to be a local authority claimed exemption from income tax for years 2003-2005---Refusal of Income Tax Authority to accept such claim and issuance of notices to DHA under S. 122(1)(5)(5-A) of Income Tax Ordinance, 2001---Validity---Determination of status of an Authority to be a local authority would depend on its power to manage and administer "local fund"-DHA had a statutory status and through its Executive Board had powers to impose fees and charges and develop and regulate housing facilities within its area---Management of DHA vested in Governing Body with Chairman being Secretary Ministry of Defence and Vice-Chairman being Corps Commander---Executive Board of DHA had to submit to Governing Board at end of every financial year general report on its affairs including audit and balance sheet---DHA in its name was maintaining a fund for crediting therein all money received by DHA---Governing Body had powers to approve budget prepared by DHA---According to Art. 16 of Defence Housing Authority Lahore Order, 2002, any sum payable to DHA would be recoverable as arrears of land revenue---DHA for being a local authority, was exempt from income tax for tax year, 2003-2005---High Court set aside impugned notices for being illegal and without lawful authority. The Deputy Managing Director, National Bank of Pakistan, Principal Office, Jinnah Avenue, Dacca and others v. Ataul Huq PLD 1965 SC 201; Chief Secretary, Government of the Punjab Lahore v. Commissioner of Income Tax, Lahore Zone, Lahore 1976 PTD 56; Karachi Development Authority v. Province of Sindh through the Secretary, Excise and Taxation Department, Karachi and 4 others PLD 1977 Kar. 152; Commissioner of Income Tax v. U.P. Forest Corporation (1999) 80 Tax 173 (S.C. India); Chief Secretary, Government of the Punjab, Lahore v. Commissioner of…

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