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PAKISTAN ALUMINIUM AND INDUSTRIAL WORKS (PVT.)LTD. versus THE EXCISE AND TAXATION OFFICER

Workers' Children's Education Ordinance 1972 Section 3 (3) Sindh Workers / Children's (Education Cess) Rules, 1974, Rule 3 (3), Second proviso levy of section sex, calculation of education sex according to section 3 (3) of the ordinance. That is, the basis for the employer to be taxed every quarter on the basis of the number of employees employed by the establishment in each quarter, such basis for the taxation of sex, cannot be changed in Rule 3 (3) of the Ordinance 1974, Provided this education. At any time on an annual basis, cess can be established on the basis of the highest number of employees employed in the establishment. The second time of Rule 3 (3), as a contradiction to section 3 (3) of the Ordinance, was extremely stubborn and the demand for education cess by the Authority on the basis of the second clause was without jurisdiction. famous high court advocate from Quetta lawyer