Law: Income Tax Ordinance, 1979

Section: 62,129,156,SecondSched,Cl-118-E

Law: Workers Welfare Fund Ordinance, 1971

Section: 4(2)

(a) Workers' Welfare Fund Ordinance (XXXVI of 1971)---S. 4(2)---Income Tax Ordinance (XXXI of 1979), S.156---Illegal levy of Workers' Welfare Fund---Appeal was not filed against such levy---Refusal to rectify---Validity---Held, it would certainly amount to mockery of justice to call illegal levy to be valid merely on the pretext that the assessee could not file appeal when Workers' Welfare Fund was charged in the IT-30 Form at the time of finalization of assessment---Non filing of appeal against an unlawful levy could not create any hurdle in the assessee's way to seek legal remedies as were provided under the law. (b) Income Tax Ordinance (XXXI of 1979)---S. 156---Rectification of mistake---"Doctrine of rectification" applies in cases where the mistake is so manifest, so clear and so evident that it would not require chain of arguments to establish the "mistake". (c) Income Tax Ordinance (XXXI of 1979)---S. 156---Rectification of mistake---"Mistake" does not mean a "mistake" in figures or calculation; it also circumscribes a "mistake" or an "error" of law which must be self-evident and floating on surface of the record---Such "mistake" must have a material bearing on the fate of the case. (d) Income Tax Ordinance (XXXI of 1979)--S. 156---Rectification of mistake---Scope---Illegal levy---Rectification of---Any levy which is ab initio illegal and void is a "mistake" which is floating on the surface of record to which the provisions of S.156 of the Income Tax Ordinance, 1979 are applicable---Scope of rectification is not so limited that an unlawful charge could not be rectified in terms of S.156 of the Income Tax Ordinance, 1979. (e) Income Tax Ordinance (XXXI of 1979)--S. 156---Rectification of mistake---Where a mistake of law or fact is appearing on the face of the record, the provisions of S.156 of the Income Tax Ordinance, 1979 are duly attracted. (f) Income Tax Ordinance (XXXI of 1979)---S. 156---Workers' Welfare Fund Ordinance (XXXVI of 1971), S.4(2)---Rectification of mistake---Illegal levy of Workers' Welfare Fund is a mistake apparent from record which is definitely rectifiable under S.156 of the Income Tax Ordinance, 1979. (g) Income Tax Ordinance (XXXI…

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