Law:

Section:

(a) Workers' Children (Education) Ordinance (XI of 1972)----- S.3 --- Sind Workers' Children Education Cess Rules, 1974, R. 10 --- Corporation Employees (Special Powers) Ordinance (XIII of 1978), S. 5 --- Constitution of Pakistan (1973), Art. 185(3) --- Leave to appeal was granted to consider the submission that the High Court failed to determine the real character of the Corporation by applying the well established principle of lifting the veil of corporate character of the Corporation so as to discover the real nature apart from the cloak of juristic person and to further consider the question whether on the facts and circumstances of the case the provisions of Workers' Children (Education) Ordinance, 1972 were applicable to the Corporation. (b) Workers' Children (Education) Ordinance (XI of 1972)-- --- Ss. 3 & 2(c)(i) --- Sind Workers' Children Education Cess Rules, 1974, R. 10 --­Corporation Employees (Special Powers) Ordinance (XIII of 1978), S. 5 --­Constitution of Pakistan (1973), Art. 260 --- Employees of Printing Corporation of Pakistan whether "persons in the service of State" and as such exempted from definition of "worker" as given in S. 2(c) of the Workers' Children (Education) Ordinance, 1972. Link 1 The Excise and Taxation Department, Government of Sind, demanded from the Printing Corporation of Pakistan, which is a limited liability company incorporated under the Companies Act, having its registered office at Islamabad, the two amounts of Rs.3,40,963 and Rs.90,000 on account of education cess for the years 1972-73 to 1975-76 and the year 1976-77 respectively. The Corporation filed objection under rule 10 of the Sind Workers' Children Education Cess Rules, 1974, claiming that the Corporation's Press at Karachi was not liable to pay education cess as the provisions of the Workers' Children (Education) Ordinance, 1972 were not applicable to the Corporation. The Excise and Taxation Officer, dismissed the objection by the order dated 23-5-1977, holding that the Corporation is a public limited liability company established under the Companies Act, 1913, and is a separate legal entity and its affairs are controlled by its Managing Director/Chairman…

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