Law:

Section:

—S. 3(28) read with Karachi Dock Workers (Regulation of Employment) Scheme, 1973, Clause 2-Karachi Dock Labour Board-Whclher a local authority-Question of~Contcntion that petitioner in view of performance of its duties and functions under statutory regulations, is in fact a Local Authority as defined in General Clauses Act-Local Authority is an Authority that performs certain functions within framework of its jurisdiction which are in nature of a local Government, under a statute or under powers delegated to it by Government; an authority that is able to frame its own bye-laws and is competent to levy and collect taxes and administer its fund so generated—Held: None of functions of petitioner is in nature of functions of any Government-¬ Petition dismissed. [Pp.330,331332]A,B,C,D,EF JUDGMENT Imam Ali G. Kazi, J.~The Income-Tax Officer, Salary Circle XI, Central Zone-D, Karachi, the respondent No. 1 herein, did not consider the Karachi Dock Labour Board to be a ‘Local Authority’ to be entitled to exemption from payment of Income-Tax under item No. 88 of the second Schedule to the Income-Tax Ordinance, 1979. He, therefore, issued them a notice to file return of their income earned by them by way of interest on their fixed deposits. 2. The Government of Pakistan, in exercise of their powers conferred by Section 3 of the Dock Labour Workers (Regulation of Employment) Ordinance, 1973 prepared a scheme for registration of dock workers for the Port of Karachi and notified it in the official Gaxcltc on 3rd December, 1973. The scheme was entitled as the ‘Karachi Dock Workers (Regulation of Employment) Scheme, 1973;’ 3. Para 2 of the Scheme contains the objects of the Scheme viz: to ensure ‘greater regularity of employment for dock workers and to secure that adequate number of dock workers is available for the efficient performance of dock work, expeditious economic turn round of ships and speedy transit of the goods through the Port.’ In order to implement the Scheme, the Federal Government was authorised to constitute a Board to be called as the Karachi Dock Labour Board. The Board was to be constituted of 14 members to be appointed by the Federal Government, four…

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