Law: Cantonments Rent Restriction Act, 1963

Section: 17(8)(9),17(8),(9),(4)(b)(iii)

Law: Income Tax Ordinance, 2001

Section: 155

(a) Cantonments Rent Restriction Act (XI of 1963)---S. 17(8)(9)---Income Tax Ordinance (XLIX of 2001), S.155---Transfer of Property Act (IV of 1882), S.108---Constitution of Pakistan (1973), Art.185(3)---Deduction of advance income tax from the rent to be deposited in court on the order of Rent Controller by the tenant---Leave to appeal was granted by Supreme Court to consider the question, inter alia, whether the tenant was entitled to deduct advance income tax @ 5% on the gross amount of rent fixed by the Rent Controller consistent with the past practice and in view of provisions of S.155, Income Tax Ordinance, 2001 and Cl.(g) of S.108, Transfer of Property Act, 1882 and whether the defence of the tenant was liable to be struck off. (b) Cantonments Rent Restriction Act (XI of 1963)--- ----S. 17(8), (9) & (4)(b)(iii)---Income Tax Ordinance (XLIX of 2001), S.155---Deduction of advance income tax by tenant (a limited company selling books) from the amount of rent as ordered by the Rent Controller to be deposited in court---Striking off defence of tenant by Rent Controller on the ground that tenant failed to deposit full amount of rent as ordered by the Rent Controller---Validity---Ejectment of tenant, in the present case, was sought on the ground of personal bona fide use of landlord and no default in payment of rent was alleged to have been committed---Deposit receipts showed the amount deposited in compliance of the order of the Rent Controller out of which the advance income tax was deducted was within prescribed period---Non-deposit of amount deducted towards the income tax from the rent in official account was also not alleged---Tenant a limited company was a distinct legal entity and as a consequence, it was a duty cast upon the tenant tendering rent to deduct advance income tax @ 5% in pursuance of the provisions of S.155 of the Income Tax Ordinance, 2001 which was attracted to payments made by the company---Held, payment of monthly rent was the liability of the limited company, the deposit of the same after deduction of income tax of the premises occupied by company carrying on its business only constituted a technical default not calling for…

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