SANAULLAH KHAN versus PROVINCE OF BALOCHISTAN THROUGH SECRETARY,FINANCE DEPARTMENT, QUETTA
Income Tax Ordinance 1979 Section 12 (1) Obligations of payment of income tax to public servants Employed in the tribal area, whether exempt from payment of income tax, receive salary from the federal government, the provincial government or any local authority in Pakistan. Every government employee who was obliged to pay was inconsistent with regard to the implementation of the Income Tax Ordinance 1979 in the tribal areas irrespective of the fixed rate of income tax, location of residence, place of posting or work. That is, income tax deductions were based on the entitlement of the people who received salaries. After receiving public salaries from the public treasury from the state treasury, he was automatically obliged to pay his income tax, regardless of location, place of service or duties, as long as he belonged to the tribal areas. Special exemptions should not be granted to employees and public servants. , Cannot claim exemption from income tax payment
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