Law: Workers Welfare Fund Ordinance, 1971

Section: 2(f)

Law: Companies Ordinance, 1984

Section: 2(4),2(7)

THIS JUDGMENT DELIVERED BY: ATHAR MINALLAH, CHIEF JUSTICE:---.--- Through this consolidated judgment, we will decide the Tax References listed in the annexures attached hereto. The Tax References have been divided into three categories and have been listed in annexures-A, B and C. 2. The facts, in brief, are that all the respondents are juridical persons and they file their tax returns under the Income Tax Ordinance, 2001 (hereinafter referred to as the "Ordinance of 2001"). They were served with show cause notices and the appeals have been decided in their favour by the learned Income Tax Appellate Tribunal (hereinafter referred to as the "Tribunal"). The Department has proposed questions of law stated to have arisen out of the respective judgments-rendered by the learned Tribunal. CATEGORY-A The respondent taxpayer was treated by the Assessing Officer as a private limited company and was accordingly assessed for the purposes of Works Welfare Fund Ordinance, 1971 (hereinafter referred to as the "Ordinance of 1971"). The respondent contested the assessment on the ground that it was exempt in view of the clear language of clause (f) of Section 2 of the Ordinance of 1971. The learned Tribunal after considering the provisions of the Ordinance of 1971, particularly the exclusion clause of section 2 (f) ibid, concluded that the respondent taxpayer was a concern or establishment owned by a corporation established by the Government. 2. The learned counsel who has appeared on behalf of the Department has contended that a juridical person incorporated as a company could not be treated as a corporation and, therefore, the exclusion mentioned in section 2(f) of the Ordinance of 1971 was not attracted. 3. I We have carefully perused the judgment passed by the learned Tribunal and the provisions of the Ordinance of 1971. Section 2(f) of the Ordinance of 1971 has defined the expression "Industrial Establishment" while any concern or establishment which is owned by Government or by a corporation established by it or by a corporation the majority of the shares of which is owned by the latter has been explicitly excluded. There is no force in the argument raised by the learned…

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