TATA TEXTILE MILLS LTD. versus FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION/FBR, ISLAMABAD
Sections 2 (e) (ff), 3, 4, 5 and 6 of the Constitution of Pakistan, Arts 73, 199 and 260 (1) through the Welfare Fund Ordinance, 1971 by the Finance Act, 1971 and the Finance Act, 2008 Petition modified. Such a fund did not have a fee because it was not paid by the government to provide services to its payer or to benefit its payer, but could be used to benefit workers. That is, such a fund has all the characteristics of a levy tax, thus, the legislature imposed a tax tax on the total income of the industrial establishment in the name of such fund, which would be considered a liability of the income tax. , The amendment introduced was not subject to any constitutional or legal weakness. \ r \ n \ r \ n
Related judgments — Karachi High Court Sindh, 2013
