Law: Income Tax Ordinance, 1979

Section: 14&48,Second Schedule,Clause118A,118D

Law: Workers Welfare Fund Ordinance, 1971

Section: 4,3

(a) Income-tax--- ----Income---Exemption---Exempt income will form part of total income though not taxed. (b) Maxim--- ----"Expressio unius est exclusio alterius" (Expresss mention of one thing implies the exclusion of another) was neither absolute nor was of universal application. (c) Income-tax--- ----Exempt income---Total income ---Assessability---All kinds of income, including exempt income will form part of total income and, therefore, assessable under the Income Tax Ordinance, 1979 even though tax liability to whole or a part of it may never arise. (d) Income-tax--- Assessable" and "taxable" both had different meanings and applications. All kinds of income above a certain limit were "assessable" under the Income Tax Ordinance, 1979 though some or part of some of them may not be "taxable". (e) Income-tax--- ----"Assessment"---Meaning---Declaration of income, the claim qua exemption and its acceptance by the Assessing Officer was an "assessment". (f) Income Tax Ordinance (XXXI of 1979)----Ss. 14 & 48---Workers Welfare Fund Ordinance (XXXVI of 1971), S.4-¬All incomes including an income exempted with reference to S.14(1) of the Income Tax Ordinance, 1979 were assessable under the Income Tax Ordinance, 1979---Non-mentioning of the provision with S.48 of the Income Tax Ordinance, 1979 in S.4(1) of the Workers Welfare Fund Ordinance, 1971 was, therefore, of no significance at all. (g) Income-tax--- ----Exemption---Claimant of an exemption had to bring same home without any ambiguity. (h) Interpretation of statutes- ---- Two equal possible interpretations one favouring the revenue to be adopted. Army Welfare Sugar Mills Ltd. v. Federation of Pakistan 1992 SCMR 1652 rel. (i) Workers Welfare Fund Ordinance (XXXVI of 1971)--- ----Ss. 3 & 4---Income Tax Ordinance (XXXI of 1979)---Exemption--¬Charge of workers welfare fund through Ss.3 & 4 of the Workers Welfare Fund Ordinance, 1971 in no way stands relinquished in view of an exemption granted under the Income Tax Ordinance, 1979 for any consideration whatsoever. (j) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 14, 48 & Second Sched., cls. (118-A) & (118-D)---Workers Welfare Fund Ordinance…

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