Law: Zakat and Ushr Ordinance, 1980

Section: 2(xxiii),3

(On appeal from the of the Islamabad High Court, Islamabad dated 2.10.2012 passed in I.C.A. No. 222/2010) Zakat and Ushr Ordinance, 1980-- ----Ss. 2(xxiii) & 3--Applicability and Scope--Pakistan telecommunication employees fund--Deduction of Zakat--Exemption of--Criteria--Validity--(a) it is registered as a charitable organization under Registration Act, 1860 or as a company under Section 26 of Companies Act, 1913, or registered or approved as charitable or social welfare organization under any other law for time being in force (B) it is approved by central board of revenue for purposes of Section 47 of Income Tax Ordinance, 1979. Zakat and Ushr Ordinance, 1980-- ----S. 3--Sahib-e-nisab--Pension fund--Asset--Applicability and Scope--Pakistan telecommunication employees fund--Compulsory deduction of Zakat--Validity--Question of whether the pension fund does not fall within the meaning of annvities as defined by ordinance--Appellant is sahib-e-Nisab and the pension fund is asset and owned and possessed by appellant therefore, it (appellant) is liable to compulsory payment of Zakat under Section 3--Appeal dismissed. ORDER Mian Saqib Nisar, CJ.--The facts of this appeal are that the appellant, Pakistan Telecommunication Employees Trust (the Trust), manages the Pakistan Telecommunication Corporation Employees Pension Fund (the Pension Fund), certain amounts of which were invested in various banks and schemes etc. The Zakat and Ushr Department deducted zakat in terms of Section 3 the Zakat and Ushr Ordinance, 1980 (the Ordinance). The appellant challenged such deductions through a Constitution petition before the learned High Court on the ground that the appellant was not a sahib-e-nisab and thus, could not be made subject to compulsory deduction of zakat. The writ petition was dismissed. The appellant's Intra-Court Appeal was also dismissed by the learned Division Bench of the High Court vide impugned judgment, hence this appeal with the leave of the Court dated 5.11.2013, to consider,inter alia, the following questions:-- (a) Whether the appellant, being a trust, does not fall within the definition of sahib-e-nisab provided in Section 2(xxiii) of the Ordinance…

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