SAJJAD ALI versus SECRETARY (WITHHOLDING TAX), ISLAMABAD
Section 12, 53 and Second Schedule, Part I, CL 39 Constitution of Pakistan, Article 199 Constitutional Application Engineers of the Tarbela Dam Power Station special allowance to such engineers in the form of Generation Allowance through WAPDA for hard work and risk work. Given the reduction of the Income Tax by the Authority as a part and parcel of the applicants to the salary allowance Special allowance means special allowance extended by the Government from time to time to perform such services by special employees. Will be. In view of the delicate and difficult nature of the duties of the employees of a particular department or institution, minor matters will be extended, in which the legislature itself is specifically granted waiver or benefit or any other permit under the validity. ? Section 12 of the Income Tax Ordinance, 2001, was completely exempt from tax. Under the First Schedule to the Second Schedule to the Income Tax Ordinance, 2001, no tax can be imposed on special allowances or benefits in view of the total 39, applicants. Was excluded from the income tax deduction against such allowances, which other matching employees were enjoying. The present case involved the question of discrimination and the interpretation of the law, so that the High Court could judicially review the abolition order.
Related judgments — Peshawar High Court NWFP, 2012
