COMMISSIONER INLAND REVENUE, MULTAN versus ALLAH WASAYA TEXTILE AND FINISHING MILLS LTD.
Sections 2 (ha) and 4 (4) of the General Clause Act (XX of 1897) Section 8 Income Tax Ordinance (XLIX of 2001) Sections 207, 122 and 133 References of the High Court Reference Rules Referred to Construction / Taxation The meaning of the officer, \ term tenure tax officer will be read as Worland Officer Inland Revenue \ Welfare Fund Ordinance for Labor Purposes, 1971 by the taxpayers under section 4 (4) of the Workers' Welfare Fund Ordinance, 1971. Did not include its obligation after which the taxpayer of the assessment order under the amendment was declared liable to pay under Section 4 (4) of the Workers' Welfare Fund Ordinance, 1971, The Appellate Tribunal had been deleted on the grounds that there was no jurisdiction under the Deputy Commissioner of Inland Revenue. Section 4 (4) was referred to \ Taxation Officer \ as the Workers \ Welfare Ordinance, 1971, in the name of the amended Income Tax Ordinance 2001, replaced by the word Re Tax Officer \ by Officer Inland Revenue. Was taken, which was not found. It was clear to me that under section 4 (4) Workers \ Welfare Fund Ordinance, 2001, under section 8 of the General Clause Act, 1897, the repeal of the Income Tax Ordinance, 1979 and the implementation of the Income Tax Ordinance, 2001, were canceled. References to the imposed ordinance or any other enforcement of its provisions shall be read as the new ordinance, which was the Income Tax Ordinance 2001, as well as the new provisions, together with the tax officer for all practical purposes. The cancellation of the Income Tax Ordinance, 2001, as the cancellation of the Income Tax Ordinance, 2001, read as \ Officer Inland Revenue, therefore, the taxpayers were not exempted from their obligation only by the excuse that they were appropriate. Not edited
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