| Citation(s) |
|---|
| 2001 SLG 260 2001 SLD 260 2001 PTD 1538 (2001) 84 TAX 43 |
Supreme Court (AJ&K)
Civil Appeals Nos. 110, 190 and 191 of 2000, decision dated: 12-03-2001
SARDAR SAID MUHAMMAD KHAN, C.J. AND MUHAMMAD YUNUS SURAKHVI, J
Syed Nazir Hussain Shah Kazmi, Advocate Supreme Court for Appellant (in Civil Appeal No. 110 of 2000). Ghulam Mustafa Mughal, Advocate Supreme Court for
Respondents (in Civil Appeal No. 110 of 2000). Ch. Muhammad Afzal, Advocate Supreme Court for Appell
Civil Appeals Nos. 110, 190 and 191 of 2000, decision dated: 12-03-2001
SARDAR SAID MUHAMMAD KHAN, C.J. AND MUHAMMAD YUNUS SURAKHVI, J
Syed Nazir Hussain Shah Kazmi, Advocate Supreme Court for Appellant (in Civil Appeal No. 110 of 2000). Ghulam Mustafa Mughal, Advocate Supreme Court for
Respondents (in Civil Appeal No. 110 of 2000). Ch. Muhammad Afzal, Advocate Supreme Court for Appell
COMMISSIONER OF INCOME TAX, MUZAFFARABAD
VS
ALTAF AHMAD MIR, AVP, NBP, RHQ, MUZAFFARABAD and 22 others Civil Appeals Nos. 190 and 191 of 2000 SALARY OFFICER, TAXATION DEPARTMENT AZAD JAMMU AND KASHMIR and others vs MUHAMMAD ISHAQUE and others
Law: Income Tax Ordinance, 1979
Section: 16,16(2)(c)(i),16(2)(c)(ii)
Law: Azad Jammu and Kashmir Interim Constitution Act, 1974
Section: 44
(a) Azad Jammu and Kashmir Interim Constitution Act (VIII of 1974)----S. 44---Writ petition---Maintainability---Branches of the Bank established under the authority of Government of Pakistan in Azad Jammu and Kashmir were neither acting in connection with the affairs of the State of Azad Jammu and Kashmir nor were the "authorities" under the control of the Azad Jammu and Kashmir Government or the Council---No writ could be issued against the management of the said Banks under S.44 of Azad Jammu and Kashmir Interim Constitution Act, 1974. United Bank Ltd. Employees' Union v. United Bank Ltd. 2000KC (C.S.) 930; Salah-ud-Din v. Frontier Sugar Mills & Distillery Ltd., Takht Bhai PLD 1975 SC 244 and Muhammad Rashid Chaudhry v. Chairman AKLASC arid others 1993 PLC (C.S.) 1201 ref. (b) Income Tax Ordinance (XXXI of 1979)----S.16---"Salary" and "profit in lieu of salary"---Definition---Salary according to provisions of S.16(2)(a)(iii) of Income Tax Ordinance, 1979 would include profit in lieu of salary and under S.16(2)(c)(i) of said Ordinance, profit in lieu of salary would include any compensation due to or received by an assessee from his employer for termination or modification of terms and conditions of his employment---Any compensation which was paid by an employer to his employee in connection with the termination of his service or-in connection with the modification of any terns and conditions of his service would be deemed to be "profit in lieu of salary "---Contention that lump sum amount paid as compensation for the termination of services of the employees or for that matter their premature retirement was not a profit in lieu of salary and same could not be regarded to be a "salary" was repelled--Compensation in lieu of the termination of services of the employees or for that matter the modification in terms and conditions of their services having been declared as "profit in lieu of salary" by the Legislature, said meanings were to be followed by the Courts of law and not the dictionary meaning 'of the same, because particular meaning could not be attributed to a word or phrase in view of its dictionary meanings but by fiction of law, such meanings were…
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