Law: Income Tax Ordinance, 1979

Section: 12(1)

Income Tax Ordinance (XXXI of 1979)----S.12(1)---Liability of Government employee to pay income-tax---Employees working in Tribal Area whether exempted from payment of income-tax---Every Government employee, receiving salary from Federal Government, Provincial Government or any local authority of Pakistan was bound to pay income-tax at prescribed rate irrespective of his status of residence, place of posting or nature of work---Question about applicability of Income Tax Ordinance, 1979 in Tribal Areas has absolutely no relevancy, for income-tax deductions were based upon entitlement of persons for receiving salaries from State exchequer---Once Government employee received his salary from State exchequer, he automatically became liable to pay tax on his income, without any barrier of locality, place of service or nature of duties unless specially exempted ---Government employees belonging to and working in Tribal Areas, thus, could not claim exemption from payment of income-tax. 1992 SCMR 250 and 1990 MLD 1960 ref. THIS JUDGMENT DELIVERED BY: MUNAWAR AHMED MIRZA, CHIEF JUSTICE:---.--- Petitioner is a Government Officer in Education Department and presently posted at Dalabandin. It is asserted that employees in tribal areas are exempted from payment of Income Tax, as Income Tax Ordinance, 1979 has not been extended to Provincially Administered Tribal Areas. Following relief has been claimed in the petition:-- "9. "It is, therefore, accordingly respectfully prayed that this Honourable Court may be pleased to declare; (i) that the petitioner and other employees working in Dalabandin, a declared Tribal Area are exempted from payment of Income Tax as per notification Annexure "A", and (ii) that the Memorandum dated 7-5-1994 Annexure "E" issued by respondent No.2 in pursuance of letter of respondent No.l Annexure `D on the purported advice of respondent No.4, as contained in Annexure `C is illegal, discriminatory without lawful authority and of no legal effect; (iii) directing the respondent No. 2 to withdraw the Memorandum dated 7-5-1994; (iv) Such other relief that may be deemed appropriate be also granted alongwith costs. Learned Advocate-General and learned Deputy…

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