Law: Income Tax Ordinance, 1979

Section: 129

Law: Workers Welfare Fund Ordinance, 1971

Section: 4

Income Tax Ordinance (XXXI of 1979)---S. 129---Workers' Welfare Fund Ordinance (XXV of 1971), S.4---Appeal against levy of Workers' Welfare Fund comes within the ambit of S.129 Income Tax Ordinance, 1979---levy of Workers' Welfare Fund is appealable under S.129, Income Tax Ordinance, 1979 for no separate appellate machine, has been created for hearing appeals under Workers' Welfare Fun a Ordinance, 1979. ORDER MUHAMMAD MUJIBULLAH SIDDIQUI (JUDICIAL MEMBER).---The above appeal is directed against the order dated 27-5-1991 by the learned Commissioner of Income-tax (Appeals), Zone II. Karachi it, I.TA. No. C.I.T. (A-II)/547/1990 relating to the assessment year 1989-90. 2. None present for the appellant though duly served with the notice of hearing. The service of notice on the appellant is held good and the appeal is heard ex parte with the assistance of learned D.R. 3. A perusal of the grounds of appeal shows that the sole grievance of the appellant is that the learned C.I.T. (A) was not justified in dismissing the first appeal as non-maintainable. 4. Briefly stated relevant facts giving rise to this appeal are that the appellant, a private limited company, filed return declaring income in Part I and Part II. Income of Rs.1,59,459 was shown which was claimed to be exempt under clause 119 of the Second Schedule to the Income Tax Ordinance, 1979. The appellant derived income from manufacturing and sale of steel wool used for washing and cleaning of utensils which is manufactured out of iron scrap and steel. The appellant's factory is situated in tax holiday area of Hub, district Lesbela of Balochistan Province, which enjoys tax-holidy under clause 119 of the Second Schedule to the Income Tax Ordinance, 1979. Therefore, the plea of exemption of the income was allowed. The trading account as declared was accepted. The taxable income was taken at nil. However, Workers Welfare Fund was levied amounting to Rs.3,127. 5. Being aggrieved with this treatment, the appellant submitted rectification application before the Assessing Officer contending that since the appellant's income was exempt from tax under the Second Schedule, the Workers Welfare fund was not leviable upon…

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