Law: Sindh Workers Welfare Fund Act, 2014

Section: 5

Sindh Workers Welfare Fund Act (XXXIII of 2014)--S.5-Show-cause notice-Constitutional petition impugning issuance of show-cause notice(s)-Scope-Petitioner impugned issuance of show-cause notice for recovery of levy under Sindh Workers Welfare Fund Act, 2015-Validity--No jurisdictional defect or illegality had been pointed out by petitioner on part of respondent Revenue Board while issuing impugned notices and Board was competent to issue such notices-Petitioner, through impugned show- cause notices, had been provided opportunity to explain its stance and raise all legal and factual objections-High Court deprecated the tendency to challenge issuance of show-cause notices through Constitutional petitions-Constitutional petition, being not maintainable, was dismissed in circumstances. Messrs Maritime Agencies (Pvt.) Ltd v. Assistant Commissioner-II of SRB and 2 others 2015 PTD 160; Messrs Pakistan Mobile Communications Ltd. v. Sindh Revenue Board and 2 others 2014 PTD 2048; Roche Pakistan Ltd. v. Deputy Commissioner of Income-Tax and others 2001 PTD 3090 and Sitara Chemical Industries Ltd. v. Deputy Commissioner of Income Tax 2003 PTD 1285 rel. THIS ORDER PASSED BY: AQEEL AHMED ABBASI, JUSTICE:---.--- Through instant petition, the petitioner company has impugned the show-cause notices issued by the Assistant Commissioner, SRB (SWWP), under Sindh Workers Welfare Fund Act; 2014 and Sindh Workers Welfare Participation Fund Act, 2015, requiring the petitioner to provide certain details towards payment of WWF WWPF, whereas, petitioner has sought following relief(s):- 1. Declare that the notices issued by the Respondents are without jurisdiction and lawful authority and have no legal effect. 2. Declare that the demand of SWWF made on the Petitioner by Respondent No.2 to deposit 2% of its "Total Income" is illegal, void and without lawful authority. 3. Declare that power generation does not fall within the definition of Section 2(g) of SWWF Act, therefore, the Petitioner is not liable to pay SWWF. 4. Declare that the production of electricity does not fall within the definition of Article, therefore, the Petitioner is not liable to SWWF. 5. Grant any other appropriate…

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