Case Details

Citation(s)
2011 SLG 116 2011 SLD 116 (2012) 105 TAX 81 2011 PTD 2643 2012 PTCL 565 (2011) 104 TAX 241
Lahore High Court
Writ Petitions Nos. 8763, 8766, 8767, 8768, 3643, 4216 and4217 of 2011, decision dated: 19-08-2011
SYED MANSOOR ALI SHAH, J
Mansoor Umsn Awan for Petitioner. Muhammad Ashraf Khan and Naseem Kashmiri, Deputy Attorney Generals for Pakistan, Raja Sikandar Khan, for F.B.R. and Moazzam Tahir Minhas for WWF for
Respondents

EAST PAKISTAN CHROME TANNERY (PVT.) LTDvsFEDERATION OF PAKISTAN and others

Law: Workers Welfare Fund Ordinance, 1971

Section: 4(1),4(7),Preamble,6,7,10,10A,10(4)

Law: Income Tax Ordinance, 2001

Section: 221

Law: Finance Act, 2008

Section: Preamble

Law: Constitution of Pakistan, 1973

Section: 70,73(3),732(2),73(2)(a),73(2)(g),73(5), 199

(a) Workers' Welfare Fund Ordinance (XXXVI of 1971)----S. 4(1)---Constitution of Pakistan, Art. 199---Constitutional petition---Adequate alternate remedy---Scope---Scope of the constitutional petition., in the present case, was not limited to the mathematical calculation of the amount of contribution to be paid by the petitioner under the Workers' Welfare Fund Ordinance, 1971 but laid challenge to the new mode of calculation and constitutionality of the amendments introduced in the Ordinance through money bills i.e. Finance Act, 2006 and Finance Act, 2008---Remedy provided under Workers' Welfare Fund Ordinance, 1971, therefore, was not adequate alternate remedy for seeking such a declaration. (b) Constitution of Pakistan--- ----Art. 199---Workers' Welfare Fund Ordinance (XXXVI of 1971), Preamble---Constitutional petition---Laches---Scope---Constitutionality of amendments made in the Workers' Welfare Fund Ordinance, 1971 by Finance Act, 2006 and Finance Act, 2008 were challenged in the year, 2011---Objection regarding lathes was overruled by the High Court on the grounds that cause of action had arisen for the first time after the issuance of the impugned notice to the petitioner in the year, 2011 and the matter complained of was in the nature of a recurring wrong generating an annual liability against the petitioner. (c) Workers' Welfare Fund Ordinance (XXXVI of 1971)-- ----Preamble, Ss. 6, 7, 10 & 10-A---Constitution of Pakistan, Concurrent List, Items 26 & 44---Held, Workers' Welfare Fund Ordinance, 1971 is a welfare legislation for the benefit of the labourers as a class and finds its legislative sanction under Items No.26 and 44 of the erstwhile Concurrent List of the Constitution which dealt with welfare of labour; conditions of labour, etc. and fees in respect thereof. Preamble and sections 6, 7, 10 ,and 10A of Workers' Welfare Fund Ordinance, 1971 show that the Fund created has a specific purpose and has to be utilized specifically for the welfare of the workers e.g., for providing residential accommodation and other facilities to the workers, financing of projects connected with establishment of housing estates or construction of houses for the…
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