Law: Income Tax Ordinance, 2001

Section: 2(38A),2(65),221

(a) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 221 & 2(38A)---Rectification of mistake---Miscellaneous application---Taxation Officer and Deputy Commissioner of Inland Revenue---Jurisdiction---Appellate Tribunal had mentioned in its order that Taxation Officer had rightly treated the taxpayer as the industrial undertaking and charged the workers welfare fund---Taxpayer in miscellaneous appellate had contended that notice under S.221 was issued by Deputy Commissioner Inland Revenue, assessment was recorded by Deputy Commissioner Inland Revenue and not by Taxation Officer as concluded by the Appellate Tribunal; that S.2(38A) of the Income Tax Ordinance, 2001 was inserted through Finance (Amendment) Ordinance, 2009 which expired after 4 months, as the same was not approved by the National Assembly; and the order recorded by the Deputy Commissioner Inland Revenue after four months was not legal and was without jurisdiction and that when a statute came to an automatic end by efflux of time, no prosecution for acts done during the continuance of expired statute could commence after the date of its expiry because that would amount to the enforcement of a dead statute---Validity---In concluding paragraph of order of Appellate Tribunal it was mentioned that Taxation Officer issued notice, again Taxation Officer rightly treated the taxpayer as industrial undertaking, charged workers welfare fund while fact of the matter was that notice as well as assessment was made by Deputy Commissioner Inland Revenue whose authority did not find mention in Workers Welfare Ordinance, 1971---Mistake was floating from surface of record---Due to such mistake issue of jurisdiction could not be answered properly---Order was passed without jurisdiction---By amending Income Tax Ordinance, 2001, at the time of inserting S.2(38A) through Finance (Amendment) Ordinance, 2009, Worker Welfare Fund Ordinance, 1971 was also to be amended accordingly; but it was not done---Fate of order of Taxation Officer had changed and levy of worker welfare fund through rectification was held by the Tribunal to be without jurisdiction, null and void. (b) Income Tax Ordinance (XLIX of 2001)---…

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