Case Details

Citation(s)
2014 SLG 2038 2014 SLD 2038 (2014) 110 TAX 184
Peshawar High Court
Writ Petitions No. 1425/2010, decision dated: 29-5-2014
YAHYA AFRIDI, AND MUSARRAT HILALI, JJ.
Isaac Ali Qazi, Shumail Ahmad Butt, and Ishtiaq Ahmad Senior Advocates, for the Petitioners. Syed Muhammad Attique Shah, DAG for Federation, M/s. Rehmanullah, Qaiser Abbas and Ishtiaq Ahmad Ghulam Shoaib Jallynd Mian Naveed Kakakhel, Junior Advocates,

ASSOCIATED INDUSTRIES LIMITED, AMANGARH INDUSTRIAL AREA, NOWSHERA and othersVsFEDERATION OF PAKISTAN for the

Law: Workers Welfare Fund Ordinance, 1971

Section: 2(i),4,4(1),4(7),6,6(a),(b)

Law: Workers Welfare Fund Ordinance, 1971

Section: 2(i),4,4(1),4(7),6,6(a),(b)

Law: Income Tax Ordinance, 2001

Section: Chapter-IX

Workers Welfare Fund Ord. 1971 - Sections 2(i), 4(1), 4(7), 6, 6(a) & (b) - Income Tax Ord. 2001, Chapter-IX - Payment of contribution towards WWF. by industrial establishments - Amendment of section 4 through money bills - Total income - Contentious amendments - Main purpose of fund - Whether section 4 has been subject of controversy as contentious amendments introduced through money bills have amended said section of Ordinance - Held yes - Whether every industrial establishment, whose income was not less than Rs. 100,000 was liable to contribute to fund a sum equal to 2% of total income assessable under Income Tax Ord. 2001 - Held yes - Whether first amendment in Ordinance was brought through Finance Act, 2006 whereby term total income was altered - Held yes - Whether term "total income" for purpose of ordinance was deemed to be declared income before taxation or any benefit of depreciation or brought forward losses of Industrial Establishment - Held yes - Whether next impugned amendments were brought about to section 4 of ordinance by virtue of section 8(2) of Finance Act, 2008 - Held yes - Whether main purpose of fund is welfare of workers of Industrial Establishment - Held yes. Workers Welfare fund Ord. 1971 - Section 4 - Constitution of Pakistan, 1973 - Art, 70, 73 & 73(2) - Amendment of section 4 through Money Bill - Introduction of money bill - Stages of passage of money bill - Procedure of legislation - Contribution towards W.W.F. Judgments of Sindh and Lahore High Court with reference to Indian jurisdiction - Levy of contribution introduced in Ordinance through Finance Act, 1996 and 2009 - Lacking mandate to be introduced and passed through money bill - Whether impugned amendments in Ordinance could be brought through money bill - Question of - declared to be ultra vires - Prayer for - Whether Constitution of Islamic Republic of Pakistan (Constitution) 1973 envisages federal legislation to be initiated by introduction of "Bill" in respect of any matter enumerated in Federal and concurrent Legislative List in either of two Houses, National Assembly or Senate and in case "Bill" is passed by one House, it is transmitted to other House and in…
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