Law: Income Tax Ordinance, 1979

Section: 105

Law: Workers Welfare Fund Ordinance, 1971

Section: 4(4)

Workers Welfare Fund Ordinance (XXXVI of 1971)-----S.4(4)---Income Tax Ordinance (XXXI of 1979), S.105---Expression "as soon thereafter as may be" occurring in $.4(4) of Workers Welfare Fund Ordinance, 1971---Connotation---Omission of Assessing Officer to levy fund while making the assessment---Rectification---Limitation---Period of ninety days shall be the reasonable time in which an Assessing Officer can levy the fund if he omits to levy same while making the assessment---Need for fixation of upper limit of reasonable time for levy of fund emphasised. Subsection (4) of section 4 of the Workers Welfare Fund Ordinance, 1971 provides that the amount of the Fund shall be determined by the Assessing Officer at the time of making an assessment under the income Tax Ordinance, 1979 or as soon thereafter as may be. The expression "as soon thereafter as may be" used in subsection (4) of section 4 means "only in number of days and not in years". Assessing Officer can rectify the, omission or mistake within reasonable time. The liability of an assessee must be made final, and when an assessment is made on an assessee he must be informed of his total liability in the notice of demand. It means that all sums payable by an assessee must be ascertained before he is required to make the payment. It will be quite unjustified to require an assessee to pay the Fund much later in time than when the assessment was made on him. As to what definite time shall be considered as the reasonable time within which an Assessing Officer shall have the power to levy the Fund if he omits to levy it at the time of making an assessment order has not been precisely determined by any precedent. The reasonableness of the time is decided on case to case basis. There is a need that a reasonable upper limit of the reasonable time is indicated. Such indication is necessary for the sake of convenience and certainly being the relevant canons of tax administration. Where a statute has not fixed any period for entertaining any proceedings the period of ninety days is considered to be the reasonable time. Period of ninety days shall be the reasonable time in which an Assessing Officer can levy the fund if…

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