BANK ALFALAH LIMITED versus FEDERATION OF PAKISTAN THROUGH SECRETARY LAW
Sections 2 (b), 4 and 47 (e) [as amended by section 9 (4) of the Finance Act (IK 2008)] Constitution Pakistan, Article 199 Constitution Petition / Contribution, whether it can be called a \ tax \ lawyer Is. The applicants / banks had submitted that there was no Act of Employees Old Age Benefit Act 1976 which could be called Money Bill and could not be amended through the Finance Act, which can neither be approved by the National Assembly nor Through it. Senate Counsel for Respondents / Employees The Old Age Benefit Institution submitted that contributions made under the Employees \ Old Age Benefit Act 1976 were called "taxes" and were said to be appropriate by the Finance Act Was amended to retain the counsel of the defendant's lawyer. This part was a tax because it was collected for the purpose of providing unemployment compensation, was misunderstood, because the Institute was a body corporate under section 4 of the Employees \ Old Age Benefit Act 1976 There were separate accounts. And the contribution made by the employer or employees was paid to the institution, and the government was not paid in respect of each employee and the institution was responsible for providing benefits to such employees. Is cured. Therefore, it was a contribution to the services offered by this organization in the future. And every one of the organization's money was tied to a particular employee, the employer's support for the job, in partnership, could not be imagined to be called "tax", but the employees' modifications / fees of Was in the nature of The Old Age Bean by the Financial Act, 2008
Related judgments — Karachi High Court Sindh, 2014
