| Citation(s) |
|---|
| 1980 SLG 3117 = 1980 SLD 3117 = 1980 PLD 84 |
Supreme Court of Pakistan
Civil Appeal No. K-17 of 1971, decided on 10th March 1980. (On appeal from the judgment and order dated 2-11-1971, of the High Court of Sind & Baluchistan, Karachi Bench, Karachi).
Presented By: Anwaral Haq, C. J., G. Safdar Shah, Karam Elahee Chauhan, Muhammad Afzal Zullah and Nasim Hassan Shah, JJ
A. K. Brohi, Senior, Advocate Supreme Court, S. M. Abbas, Advocate-onRecord, Athar Ali, Advocate Supreme Court and Tanzil-ur-Rehman, Advocate Supreme Court for Appellant. Iqbal Kazi, Advocate Supreme Court instructed by Akhtar Mahmood, Advocate-on-Record for
Respondent.
Civil Appeal No. K-17 of 1971, decided on 10th March 1980. (On appeal from the judgment and order dated 2-11-1971, of the High Court of Sind & Baluchistan, Karachi Bench, Karachi).
Presented By: Anwaral Haq, C. J., G. Safdar Shah, Karam Elahee Chauhan, Muhammad Afzal Zullah and Nasim Hassan Shah, JJ
A. K. Brohi, Senior, Advocate Supreme Court, S. M. Abbas, Advocate-onRecord, Athar Ali, Advocate Supreme Court and Tanzil-ur-Rehman, Advocate Supreme Court for Appellant. Iqbal Kazi, Advocate Supreme Court instructed by Akhtar Mahmood, Advocate-on-Record for
Respondent.
MESSRS HAMDARD DAWAKHANA-Appellant
VERSUS
COMMISSIONER OF INCOME-TAX, KARACHI-Respondent
Law: Income Tax Act, 1922
Section: 4(3)(i)(f)(ii)
Law: Mussalman Wakf Validating Act, 1913
Section: 2, 4
(a) Income-tax Act (XI of 1922) S. 4(3) (i)-Words and phrases-Term "property" as used in cl. (i~-A term of wide import, signifying, subject to any limitation or qualification which context might require, every. possible interest a person could acquire, hold, and enjoy-Term "property", held, covers business, cash deposits, securities and such other things.-[Words and phrases]. Commissioner of Income-tax, East Pakistan v. Muhammad Abdur Rauf Khan P L D 1963 S C 209; In re: Lachman Dass Naraindas A I R 1925 All. 115; Commissioner of Income-tax v. Thevara Patasala A I R 1926 Mad. 949; Trustees of Tribune Press, Lahore v. Commissioner of Income-tax A I R 1939 P C 208; All India Spinners' Assaciation of Mirzapur v. Commissioner oJ, Income-tax A I R 1944 P C 88; Charitable Gododia Swadeshi Stores v. Commissioner of Income-tax A I R 1944 Lah. 465; Commissioner of Income-tax v. Radhaswami Satsang Sabha A I R 1954 All. 291; J. K. Trust v. Commissioner of Income-tax A I R 1957 S C 846; J. K. Trust, Bombay v. Commissioner of Income-tax P. I R 1958 Bom. 191; Thiagesar Dharma Vanikam v. Commissioner of Income-tax A I R 1964 Mad. 483 and Commissioner of Income-tax v. P. Krishna Warriar A I R 1965 S C 59 ref. (b) Income-tax Act (XI of 1922) S. 4(3)(i)-Trust-Exemption-Income derived from business held as property under trust or other legal obligation wholly for religious or charitable purposes-Exempted from taxation under cl. (i) of S. 4(3)-Business so held in part only for such purposes-Exemption applies only to income applied or finally set apart for application to such purposes-Clause (i), S. 4(3), held, deals with income accruing from property, including business, dedicated or donated to trusts either wholly or partly. Commissioner of Income-tax v. Radhaswami Satsang Sabha A I R 1954 All. 291; J. K Trust v. Commissioner of Income-tax A I R 1957 S C 846; J. K. Trust, Bombay v. Commissioner of Income-tax A I R 1958 Bom. 191; Thiagesar Dharma Vanikam v. Commissioner of Income-tax A I R 1964 Mad. 483; Commissioner of Income-tax v. P. Krishna Warriar A I R 1965 S C 59 and Dharma Vijaya Agency, Bombay v. Commissioner of Income-tax A I R 1960 Born. 380 ref:…