| Citation(s) |
|---|
| 1977 SLG 303 1977 SLD 303 (1977) 36 TAX 7 1977 PTD 288 1977 PLD 479 1977 SCC 442 |
Supreme Court of Pakistan
Civil Appeal No. 50 of 1975, decision dated: 6-4-1977, hearing DATE : 6-4-1977. (On appeal from the judgment and order of the Lahore High Court, Lahore, dated 16-2-1965 in W.P. No. 1810 of 1964.)
BEOFREMUHAMMAD YAQUB ALI, CHIEF, JUSTICE, QAISER KHAN AND MUHAMMAD HALEEM, JUSTICE
Javaid Hashmi, Advocate and Ejaz Ahmad Khan, A.O.R., for the Appellant. Sh. Abdul Haq, Senior Advocate, for the
Respondent.
Civil Appeal No. 50 of 1975, decision dated: 6-4-1977, hearing DATE : 6-4-1977. (On appeal from the judgment and order of the Lahore High Court, Lahore, dated 16-2-1965 in W.P. No. 1810 of 1964.)
BEOFREMUHAMMAD YAQUB ALI, CHIEF, JUSTICE, QAISER KHAN AND MUHAMMAD HALEEM, JUSTICE
Javaid Hashmi, Advocate and Ejaz Ahmad Khan, A.O.R., for the Appellant. Sh. Abdul Haq, Senior Advocate, for the
Respondent.
JULLUNDUR TRANSPORT CO-OPERATIVE SOCIETY LIMITED
v.
Income Tax OFFICER
Law: Income Tax Act, 1922
Section: 3
Law: Income Tax Act, 1922
Section: 3
Income-tax Act, 1922 -- Section 3 -- Individual -- Association of persons -- Co-operative Society -- Word " individual " in Section 3 -- Whether means a natural person and not a legal entity such as co-operative society -- Held yes -- Co-operative Society, whether assessable as an Association of Persons and not as an Individual -- Held yes -- Association, assessment of -- Word "individual" in S. 3 -- Means a natural person and not a legal entity such as co-operative society -- Society, accordingly, held, to be assessed as an association of persons and not as an individual - THIS ORDER PASSED BY: MUHAMMAD YAQUB ALI, CHIEF JUSTICE:------------ The question raised in this appeal by Jullundur Co-operative Transport Society Ltd., Lyallpur, assessee, is whether it is liable to be assessed to tax for the years 1956-57, 1957-58, 1958-59, and 1959-60 as an individual or an association of persons. The liability to assessment is otherwise not disputed. If the applicant's status is that of an individual within the purview of Section 3 of the Income Tax Act. Its member cannot be made personally liable for payment of tax. But in case the appellant is assessed as an association of person then the liability falls on each and every member of the society. The purpose of this appeal, therefore, is to avoid the…
Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492