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PAKISTAN ENGINEERING CONGRESS (PVT.) LIMITED versus SPECIAL OFFICER OF INCOME-TAX/WEALTH TAX

Article 5 (1) (i) of the Wealth Tax Act, 1963, Second Schedule, Part 1, Sections 22 and 23 of Pakistan (1973), Article 199, with the exception of maintaining the constitutional petition for any public purpose, trust or other legal obligation. Property held under The charitable or religious taxability association was a society registered under the Societies Registration Act, 1860, in which the building was rented to a private person for the purpose of promoting science, profession and engineering practice. The Assisting Officer inspected the said building under the Wealth Tax Act. 1963 Assisi asserts that it is entitled to exemption under section 5 (i) (i) Second Schedule, Sec 22 of the Financial Tax Act 1963, as it was read with the Schedule because the First Appellate Authority had This review was separated and remanded for it. De Nauvoo's decision Before the High Court to issue the Assisi's petition challenging the constitutional petition, the record did not present any material on the record. The building of the Assisi for a charitable or religious public purpose is a trust or other legal obligation. Regarding the question of whether the rental asset / asset would consider the exemption from the taxpayer's ability to pay. The same was true for the public purpose of the charity: the fact that the Assisi had to show the appellate authority by presenting the necessary evidence / substances was the fact that the building and the income it received were kept in trust or by someone else. for. Under Article 199 of the Constitution, under its constitutional jurisdiction, legal responsibility for a public purpose of a charitable nature was not expected to be construed as a constitution. advocates from Silanwala lawyer