Law: Workers Children (Education) Ordinance, 1972

Section: 3,S.2(b),(c)

Law: General Clauses (Amendment) Act, 1997

Section: 3(28)

Workers' Children (Education ) Ordinance (XI of 1972)---- S. 3 read with S. 2(b), (c) and Karachi Development Authority Order (5 of 1957), General Clauses Act (X of 1897), S. 3(28) and 'treasury Rules, Government of Pakistan, Vol. I, r. 652--"Establish­ment", "worker", "local authority"-Definitions-Karachi Develop­ment Authority-Reid, a "local authority" for purposes of Ordinance , and, therefore, entitled to exemption from payment of education cess levied thereunder. Deputy Managing Director, National Bank of Pakistan v. Ataul Haque P L D 196 5 S C 201 and Chief Secretary, Government of Punjab v. Commis­sioner of Income-tax P L D 1976 Lah. 258 ref. JUDGMENT Z. A. CHANNA, J.-This petition, by the Karachi Development Authority, : statutory body constituted under the Karachi Development Authority, Order, 1957, challenges the validity of the levy upon it of education cess with effect from 1-12-1972 to 30-11-1974. 2. The Workers' Children (Education) Ordinance, 1972, hereinafter referred to as the Ordinance, was promulgated by the President of Pakistan on 13-4-1972. It was amended by Ordinance L of 1972 and later by Act XXIV of 1973. Subsection (1) of section 3 of the Ordinance provides for the levy by the Provincial Government of education cess upon every employee of an establishment in which the number of workers employed at any time during a year is 20 or more. The term 'establishment' has been defined in the Ordinance as- " . . . . any office, firm, industrial unit, undertaking, shop or premises in which workers are employed for the purpose of carrying on any business, trade, manufacture, calling, service, employment or occupation." Clause (c) of subsection (2) of the Ordinance defines worker thus:- "(c) 'Worker' means any person employed, whether directly or through any other person, any establishment to do any skilled, or unskilled manual or clerical work for hire or reward whose monthly wages do not exceed one thousand rupees, but does not include- (i) persons in the service of the State including members of the Armed Forces, Police Force, railway servants; (ii) persons employed in any undertaking under the control of any defence organisation or railway…

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