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RUKHSANA BEGUM versus TNT EXPRESS WORLDWIDE PAKISTAN (PVT.) LTD.


Section 15 (2) (ii) Income Tax Ordinance (XXXI of 1979), Section 50 (7B) The deduction of the withholding tax from the default tenant on payment of rent is the amount of rent balance from the landlord. Refusing to receive 19 1 in court. The rent amount for the rent of October, November, December 1992, 1993 was that of the tenant that the rent for October 1992 was once again sent by letter of 3 199 1993, which the landlord had rented under a valid contract. Was declined after payment. Prior to the 10th of each month, after extending the benefits for the fifteen days mentioned in section 15 (2) (ii) of the Advanced Sindh Rated Premises Ordinance 1979, the monthly rent will be payable in advance up to the 25th of each month. The rent was submitted for the disputed period for the first time on 19 1 1993 without any legal justification. It was not on record that the tenant did not collect the rent for that period immediately after the refusal of the rent for October, 1992. Was prevented by high power. Rental payments cannot be increased according to the tenant's wishes, especially when the tenant acknowledges in the letter that the check for rent for the months of November, December, 1992, from receiving the landlord's rent for October. Was not produced for refusal. The tenant deliberately imposed a rent payment that the withdrawal request was accepted in the circumstances

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