Law: Income Tax Act, 1922

Section: 23

Law: Workers Welfare Fund Ordinance, 1971

Section: 4

Income-tax Act (XI of 1922)--S. 23--Workers Welfare Fund Ordinance (XXXVI of 1971), S.4-¬Necessary for Income-tax Officer to pass an order under Workers' Welfare Fund Ordinance 1971, at the time of making an assessment under S.23 of the Act--Where for some reasons Income-tax Officer failed to pass an order at that point of time, he should do the needful as soon thereafter as may be: It is necessary for the I.T.O. to pass an order under Workers' Welfare Fund Ordinance, 1971, at the time of making an assessment under section 23 of the Act. If for some reasons he failed to pass an order at that point of time he should do it "as soon thereafter as may be". The words "as soon as may be" very clearly indicate that the order should be passed either at the time of making an assessment and if it is not found possible for some reasons then "as soon thereafter". This should mean only in number of days and not in years. The liability of an assessee must be finalised and he should be informed of his total liability through a notice of demand. Every tax ought to be levied at the time, or in the manner in which it is most likely to be convenient for the contributor to pa it. The tax which each individual is bound to pay ought to be certain and not arbitrary. The action of the I.T.O. in levying "Workers Welfare fund" after the lapse of six years was neither certain nor convenient for, the tax-payer. Besides, such order under section 4(1) of the Worker-,' Welfare Fund Ordinance, 1971 cannot by any stretch of imagination be termed "as soon thereafter". It took six years to the I.T.O. to realize whether or not to levy Workers' Welfare fund under Ordinance, 1971, although the benefit of this levy directly accrued to the appellant. Tribunal, therefore, directed the deletion of the levy of Workers' Welfare Fund. Black's Law Dictionary, p. 146 and I.T. A.No.1696/KB of 1982-83 ref. ORDER MANZUR-UL-HAQUE (ACCOUNTANT MEMBER.).--These two appeals have been filed against the order of the learned Commissioner of Income-tax (Appeals) Zone-6, Karachi, 1974-75. 2. The appellant is an Industrial Unit. Assessment for, the year 1973-74, was finalised under section 23(3) on 23-12-1974. Mr.…

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