Law: Income Tax Ordinance, 2001

Section: 49(4),66A,2(16),218,114(4),121,176

Law: Pakistan Telecommunication (Re-organization) Act, 1996

Section: 3(1),19,16

Law: Finance Act, 1997

Section: 10

Law: Income Tax Ordinance, 1979

Section: SecondSched:Part-I,66A,63

[Income Tax)]........."Local Authority"---Definition and characteristics---Authority which is entrusted by the Government with a `local fund' shall be considered as a Local Authority if it has its own juristic personality distinct from its member; if within its own local area, exercises considerable powers of local self-government; chalks out its schemes for the development of a local area under its control and provides civic amenities for the inhabitants other relevant area; if prepares its own annual budget for submission to the Provincial Government; exercises its powers within a limited territory included in a Province; exercises powers which belong to the Province but, which by statute, are delegated to the local authority; has powers of imposing taxes; and maintains/administers a local fund. [Income Tax Ordinance (XLIX of 2001)].....Sections. 49(4) & 66-A---Income Tax Ordinance (XXXI of 1979), Second Sched: Part-I, Cl.(88)---Pakistan Telecommunication (Re-Organization) Act (XVII of 1996), Ss. 3(1), 19 & 16---Local Authorities Loan Act (IX of 1914)---General Clauses Act (X of 1897), S. 3(31)---Finance Act (XXII of 1997), S.10---Finance Act (IV of 2007), Preamble---Exemption---Local Authority---Regulatory Authority---Pakistan Telecommunication Authority---Thal Development Authority---Distinction between and status thereof---Pakistan Telecommunication Authority Act, 1996 did not contain the like of S.2 of Thal Development Act, 1949---Pakistan Telecommunication Authority did not exercise, within its own local area, the considerable powers of local self-government, which were hallmark of Thal Development Authority and a common feature of all local authorities---Pakistan Telecommunication Authority, unlike the Thal Development Authority, was entrusted with the powers to chalk out its schemes for the development of a local area under its control and provide civic amenities to the inhabitants of the area, which was a common feature of all local authorities---Pakistan Telecommunication Authority did not have sanction of the Parliament to levy taxes in its own local area---Thal Development Authority exercised its powers [which belonged to the Province but,…

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