Law: Workers Welfare Fund Ordinance, 1971

Section: 3,4(2),4A(d)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Workers Welfare Fund Ordinance (XXXVI of 1971)-----Ss. 3 & 4(2)---Companies Profits (Workers' Participation) Act (XII of 1968---Companies Profits (Workers' Participation) Rules, 1971, R.4A(d), Annexure-III---Income Tax Ordinance (XXXI of 1979), S.92---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3)---Jurisdiction---Demand under Workers' Profit Participation Fund (WPPF) by Taxation Officer for deposit into Government treasury by 30th June--- Validity ---After receiving payment under the Companies Profits (Workers' Participation) Act, 1968 from the company the Fund could be invested but must allocate amounts due to the workers and then pay over the balance left to the .Fund under the Workers' Welfare Fund Ordinance, 1971 as late as September---No Legal obligation existed to pay these amounts by June or any other date prior to 30th September---Jurisdiction for receiving monies due under the Workers Welfare Fund Ordinance, 1971 was of the Large Taxpayer Unit and not the Taxation Officer as the complainant/assessee was assessed by the Large Taxpayer Unit---Even the jurisdiction of Large Taxpayer Unit was for the purpose of the payment directly due by the Company under the Workers Welfare Fund Ordinance, 1971 and not under Companies Profits (Workers' Participation) Act, 1968---Was patently illegal for the Taxation Officer to attempt to attach accounts of the Company as the demands besides being contrary to law were allegedly against the workers participation fund---Taxation Officer regretted his misreading of law and had already withdrawn all the notices referred to in the complaint unconditionally---Complainant was satisfied with the assurance and did not wish to pursue the complaint---Complaint was closed by the Federal Tax Ombudsman. DECISION/FINDINGS Maladministration was alleged in the instant complaint against the Taxation Officer Haji Ghulam Farooq Qureshi, Circle Ghotki on account of demanding advance payment of Workers' Welfare Fund and using coercive measures to collect demand which besides being contrary to law and arbitrary was also allegedly beyond his jurisdiction. 2. Complainant filed a stay application alongwith…

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