Law: Workers Welfare Fund Ordinance, 1971

Section: 2(ha),4(4)

Law: Income Tax Ordinance, 2001

Section: 207,122,133

Law: General Clauses Act, 1897

Section: 8

Workers' Welfare Fund Ordinance (XXXVI of 1971)--- ----Ss. 2(ha) & 4(4)---General Clauses Act (X of 1897) S. 8---Income Tax Ordinance (XLIX of 2001) Ss. 207, 122 & 133---High Court Reference---Construction of references to repealed enactments---"Taxation Officer," meaning of---Term "Taxation Officer" to be read as "Officer Inland Revenue" for purposes of Workers' Welfare Fund Ordinance, 1971---Taxpayer did not include its liability under S. 4(4)of the Workers' Welfare Fund Ordinance, 1971 after which under the amended assessment order taxpayer was held liable to pay an amount under S. 4(4) of the Workers' Welfare Fund Ordinance, 1971---Said addition was deleted by Appellate Tribunal on the ground that under S.4(4) Deputy Commissioner Inland Revenue had no jurisdiction under the Workers' Welfare Ordinance, 1971 as S. 4(4) referred to "Taxation Officer" whereas in the nomenclature of the amended Income Tax Ordinance, 2001, the word "Taxation Officer" was substituted by "Officer Inland Revenue", which did not find mention in S. 4(4) the Workers' Welfare Fund Ordinance, 2001---Held that, under S. 8 of the General Clause Act, 1897, it was clear that after the repeal of the Income Tax Ordinance, 1979 and enactment of Income Tax Ordinance, 2001, reference in any other enactment of the repealed Ordinance or its provisions would be read as the new Ordinance, which was the Income Tax Ordinance, 2001 along with the new provisions---Term "Taxation Officer", therefore, for all practical purposes, would be read as the "Officer Inland Revenue", as appearing in the Income Tax Ordinance, 2001---Repeal of the Income Tax Ordinance, 1979 therefore, did not absolve the taxpayer of his liability simply on the pretext that appropriate amendment was not made in the nomenclature of the "Taxation officer" in S. 2(ha) of the Workers' Welfare Fund Ordinance, 1971---Reference was answered in negative. Haji Nasim-ur-Rehman v. Commissioner of Income Tax/Wealth Tax and others 2009 PTD 164 distinguished. JUDGMENT SYED MANSOOR ALI SHAH, J.---This judgment will decide T.R. No. 22 of 2012 and T.R. No. 23 of 2012, as identical questions of law and facts arise in these references. 2. The…

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