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FEDERAL BOARD OF INTERMEDIATE & SECONDARY EDUCATION, ISLAMABAD versus FEDERATION OF PAKISTAN THROUGH SECRETARY, AND 6 OTHERS


Section 50 (2A), 14 and Schedule II, Item No. 86 of the Punjab Board of Intermediate and Secondary Education Act (XIII of 1976), the Federal Board of Intermediate and Secondary Education Act of XII (XVIII of 1975), the Constitution of the Constitution of Pakistan (1973), Article 199 The income of the Bank's interest on the Intermediate and Secondary Education Exemption Boards of Income Taxes was that only those institutes would be exempted where only teaching was done in different curricula, and since the boards themselves were teaching Were not directly involved in the process. , They will not be entitled to the aforementioned exceptions, which are created by the Legislature through the Legislature. They were used for educational purposes only because boards were not established for profit purposes but for purposes. The relevant laws enacted their regular law which allows the profits from their fund reserves to be deposited in the Scheduled Banks, so it was not being charged that the purpose of the boards was to make a profit, but these deposits were primarily The boards set up for the purpose of managing, coordinating, developing and controlling intermediate and secondary education in their respective areas were in accordance with the rules of the Board. , Was established under the Income Tax Ordinance, 1979 or the Income Tax Ordinance, 2001 for the purpose of educational purposes to deduct or cause any tax to be deducted, the said deposits were declared void. Was a court with no legal authority

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