Case Details

Citation(s)
1991 SLG 744 1991 SLD 744 1991 PLC 757
Sindh High Court
Constitutional Petition No. D-569 of 1987, decision dated: 1st December, 1988
SAEEDUZZAMAN SIDDIQUI AND ABDUR RASOOL AGHA, JJ

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GRAND FOLKS ENGLISH SCHOOL

VS

EXCISE and TAXATION OFFICER

Law: Workers Children (Education) Ordinance, 1972

Section: 2(b),3

Law: Industrial Relations Ordinance (XXIII of 1969)

Section: 2(xiv)

[Workers' Children (Education) Ordinance (XI of 1972)]......Ss 2(b) & 3---Industrial Relations Ordinance (XXIII of 1969), S. 2(xiv)--­Establishment---Definition---Educational institution not an establishment as envisaged by Ordinance, 1972---Notice---Notice issued to School by Excise and Taxation Officer to appear before him in connection with filing of a return as required under S.3 of Workers Children (Education) Ordinance XI of 1972--­School, an educational society running an educational institution did not fall within definition of establishment as given in S.2(b) of Ordinance XI of 1972--­Notice issued to school, was, thus, wholly without jurisdiction and without lawful authority. ORDER SAEEDUZZAMAN SIDDIQUI, J.---This petition under Article'199 of ­the Constitution of Islamic Republic of Pakistan is filed by the Petitioner to challenge a notice issued to the Petitioner by the Excise & Taxation Officer `P' Division, Karachi to appear before him in connection with filing of a return as required under section 3, of the Workers' Children (Education) Ordinance, 1972. The only contention raised by the learned counsel for the Petitioner in support of the petition is that the petitioner which is an Educational Society and running an educational institution does not fall within the definition of "establishment" as defined in Ordinance XI of 1972. The word "establishment" is defined in section 2(b) of Ordinance XI of 1972 as follows:-- "2 (b) "Establishment" means any office, firm, industrial unit, undertaking, shop or premise ' in which workers are employed for the purpose of carrying on any business, trade, manufacture, calling, service, employment or occupation". In support of his contention that the petitioner being an "educational institution does not fall within the definition of the establishment" as given above, learned counsel has referred to the cases of K.G. Old v. Presiding Officer, Punjab Labour Court (P. L D 1976 Lah. 1097) and Employees Union Jamya Karachi v. Registrar Trade Unions (PLD 1981 Kar. 397). The first case was decided by a learned Single Judge of the Lahore High Court (as he then was) in connection with a dispute which was brought…
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