NATIONAL COOPERATIVE SUPPLY CORPORATION LTD. versus FEDERATION OF PAKISTAN
Income Tax Ordinance 1979 Sections 2 (16), 2 (17) 138 and 156 Constitution of Pakistan (1973), Article 199 Constitution was assessed as a cooperative society requesting change of status for the purpose of income tax. Was. Under the Income Tax Ordinance, the Society's application under Income Tax Ordinance 1979, B156, since 1968, in 1968, 69 authorities changed the status of the Society to a private limited company. , 1979, rejected by the Authority's Validity Cooperative Society under section 2 (17) of the Income Tax Ordinance, 1979, was praised separately because the statute itself considered a company different and different from a cooperative society, Otherwise there was no chance, for a separate definition where the applicant had previously been treated as an association since 1968 69, the authorities could not deviate from such action. Authorities cannot change. The order of the applicants from the Cooperative Society to a private limited company was without any legal solution and had no legal effect and accordingly it was set aside.
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