ASSOCIATED INDUSTRIES LTD. versus GOVERNMENT OF PAKISTAN THROUGH FEDERAL SECRETARY FINANCE AND REVENUE DIVISION, ISLAMABAD
Article & Preamble Constitution of Pakistan, Arts, 78, 82, 83 83, & 84 & 199 Constitution Workers \ Welfare Fund \ Taxes \ or \ Fees \ In the final case, industrial organizations, which agree on the introduction of better contribution of workers. Through the Welfare Fund Ordinance, 1971, through mini-bills, the State had no discretion to use the funds provided by the Industrial Establishment for a specific purpose, such as the Workers' Welfare Fund. The ordinance was provided in 1971 and the final clarification of the purpose of the contribution and its stated purpose is similarly excluded from the taxed state of the ered State. They were all tax revenues collected and have become part of the Federal Consolidated Fund, while all other amounts, provided in Article 78 (2) of the Constitution, include workers' fund revenue, as in the federal public account. The Federal Government received and received through the Income Tax Department and then transferred to a fund established under the Workers' Welfare Fund Ordinance, 1971, when questions were raised after being part of the Federation's Public Account Account. So it would not require constitutional approval to supply it, as it was necessary for all taxes, including taxes received by the Federation. Articles 83, If Question and If 84 If the question was part a tax, then the legislature would have clearly declared it as a "tax declaration" or if the intention was to understand it in a way, appropriate \ Tax credit is provided to industrial entities under the activation of the tax rule, although in the absence of a clear supply, the income tax in question does not fall within the scope of the tax.
Related judgments — Peshawar High Court NWFP, 2015