Law: Constitution of Pakistan, 1973

Section: 73,78,82,83,84,199

Law: Workers Welfare Fund Ordinance, 1971

Section: 6,Preamble

(a) Constitution of Pakistan--- ----Art.73---Money bill---Special procedure---Object and purpose---Rationale behind time-bound summary procedure is to ensure that matters relating to fiscal and monetary issues, which are urgently needed for economic viability and sustainability of country, are not delayed or entangled with rigors of parliamentary procedure. (b) Taxation--- ----Object, scope and purpose---Tax is a compulsory extraction by State through legislation for meeting needs of all organs of State and for well-being of people---Purpose and aim of levy of taxation is always general, undefined and final decision for its actual allocation rests solely with State---Taxation, in the present day and age, is not only a source of raising money to meet government expenditure but has matured into a fiscal tool to achieve fiscal, monetary and social objectives---Final authority remains with State to decide how collected Taxes are to be utilized. (c) Workers' Welfare Fund Ordinance (XXXVI of 1971)--- ----S.6 & Preamble---Constitution of Pakistan, Arts.78, 82, 83, 84 & 199---Constitutional petition---Workers' Welfare Fund---"Tax" or "fee"---Determination---Petitioners, in the present case, were industrial organizations aggrieved of introduction of enhanced contribution in Workers' Welfare Fund Ordinance, 1971, through Money Bills---Validity---State had no discretion to utilize contribution made by industrial establishment to the Fund, other than specific purpose, as had been provided in Workers' Welfare Fund Ordinance, 1971---Such specification of the purpose and ultimate use of contribution and its defined purpose rendered the same to be outside the scope of 'tax'---All taxes collected by State were revenue and formed part of Federal Consolidated Fund---While 'all other moneys', provided in Art. 78(2) of the Constitution, included levy of Workers' Fund, as the same was collected and received by Federal Government through Income Tax Department in Public Account of Federation and thereafter had to be transferred to the Fund established under Workers' Welfare Fund Ordinance, 1971---Once contribution in question had formed part of Public Account of Federation…