COMMISSIONER OF INCOME-TAX, FAISALABAD VS Messrs FAROOQ MUMTAZ COTTON GINNING MILLS (PVT.) LTD., GUJRAT
2002 P T D 2714
[Lahore High Court]
Before Naseem Sikandar and Muhammad Saeed Akhtar, JJ
COMMISSIONER OF INCOME-TAX, FAISALABAD
Versus
Messrs FAROOQ MUMTAZ COTTON GINNING MILLS (PVT.) LTD., GUJRAT
P.T.R. No. 138 of 2001, heard on /01/.
th
April, 2002. Income Tax Ordinance (XXXI of 1979)--
----S. 136(2)---Workers Welfare Fund Ordinance (XXXVI of 1971), S.4---Workers' welfare fund, deletion of---Judgment passed by Supreme Court---Effect---Appellate Tribunal refused the reference of the questions framed in the appeal on the ground that the matter had already been decided by the Supreme Court---High Court declined to entertain the questions so framed--Appeal was dismissed in circumstances.
Civil Petitions Nos. 38, 156 to 180, 199 to 276, 278 to 283, 285 to 320, 323 to 421 and 518 to 524 of 2000 fol.
Mian Yousaf Umar for Appellant.
Date of hearing: 8th April, 2002.
JUDGMENT
NASEEM SIKANDAR, J.---In this P.T.R. under section 136 (2) of the Income Tax Ordinance, 1979, the Commissioner, Income Tax/Wealth Tax Companies Zone, Faisalabad has proposed the following questions of law which are stated to have arisen out of the order of the Tribunal, dated 26-10-2000:--
(i)"Whether the facts and circumstances of the case justify the deletion of WWF when subsection (1) of section 4 of Workers' Welfare Fund Ordinance, 1971, clearly says that WWF is payable by Industrial undertakings on the total assessable income in a year and not taxable income?
(ii)Whether the facts and circumstances of the case justify that exempt industrial undertakings are not chargeable to pay WWF whereas exempt Industrial undertakings under section 48 are chargeable to WWF?
(iii)Whether the facts and circumstances of the case justify the deletion of WWF on exempt industrial undertakings when Workers' Welfare Fund Ordinance, 1971, has not based charge of WWF on taxable income?
2. After hearing the learned counsel for the petitioner- revenue we will refuse to entertain these questions. As rightly observed by the learned Members of the Tribunals on 21-5-2001 when they refused a reference of the aforesaid questions to this Court the matter stands finally resolved by the Hon'ble Supreme Court of Pakistan through an order recorded in Civil Petitions Nos. 38, 156 to 180, 199 to 276, 278 to 283, 285 to 320, 323 to 421.and 518 to 524 of 2600, dated 28-3-2002.
3. Dismissed.
Q.M.H./M.A.K./C-161/L
Reference dismissed.