Law: Income Tax Ordinance, 1979

Section: 9

Law: Constitution of Pakistan, 1973

Section: 165,165A

Law: Punjab Small Industries Corporation Act, 1973

Section: 3(2)

Income Tax Ordinance (XXXI of 1979)----S. 9---Punjab Small Industries Corporation Act (XV of 1973), S.3(2)---¬Constitution of Pakistan (1973), Arts. 165 & 165-A [added by Constitution (Amendment) Order (11 of 1985)]---Levy and recovery of income-tax--¬Income of corporation, company or other body or institution owned or controlled by Federal or Provincial Government---Liability of such income to pay tax imposed by law---Punjab Small Industries Corporation, an autonomous body, constituted under Small Industries Corporation Act, 1973, whether a Department of the Government and as such exempted from payment of any tax under Art.165 of ,the Constitution---Provision of S.3(2) coupled with provisions of Punjab Small Industries Corporation Act, 1973 as a whole, makes it manifestly clear that Small Industries Corporation was set up, established and controlled by Provincial Government, and could not claim either to be a part of the Government or one of its departments---Punjab Small Industries Corporation was thus, an entity having a corporate status separate and distinct from Provincial Government and was not a part of it---Constitution itself draws distinction between the income of the Government and of a Corporation set up by or under any law or a Corporation or other body owned or controlled directly or indirectly by the Government---Article 165-A was added in the Constitution to resolve the doubts as to whether income of a Corporation owned and controlled by the Government or set up by it under Act of Legislature could be treated to be the income of the Government within the meaning of Art.165 of the Constitution---Provision of Art.165-A of the Constitution has made it manifestly clear that Corporation owned and set up by the Government could not be deemed to be a part of Government or one of its Departments, therefore, such Corporations including Small Industries Corporation were not exempt from paying income-tax or other taxes within the meaning of Art.165 of the Constitution. Pakistan through the Secretary, Ministry of Defence v. Province of Punjab and others PLD 1975 SC 37 and Lahore Development Authority and others v. Abdul Shafiq and others 1992 PLC 1214…

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