I.T.R. A. No. 207 of 2017
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Date |
Order with signature of Judge |
Present
Mr. Justice Aqeel Ahmed Abbasi
Mr. Justice Nazar Akbar
Fresh Case
1. For orders on Misc. No. 247/2017.
2. For hearing of Main Case.
07.11.2017
Dr. Shah Nawaz Memon, advocate for the applicant.
O R D E R
1. Granted subject to all just exceptions.
2. Through instant reference application, the applicant department has proposed following question, which according to learned counsel for the applicant, is question of law arising from the impugned order dated 08.03.2017 passed by the Appellate Tribunal Inland Revenue (Pakistan) Karachi, in ITA No. 755/KB of 2014 (Tax Year 2013), for the opinion of this Court:-
“Whether on the facts and in the circumstances of the case, the learned ATIR was justified to direct DCIUR to work out the liability of the taxpayer to pay Worker’s Welfare Fund (WWF) afresh despite the fact that amount of Worker’s Welfare Fund (WWF) was rightly levied as per Worker’s Welfare Fund Ordinance?”
2. Learned counsel for the applicant after having readout the proposed question and the impugned order passed by the Appellate Tribunal in the instant case, has candidly stated that the question proposes is misconceived as the decision of the Appellate Tribunal is based on a recent judgment of the Hon’ble Supreme Court in respect of the levy of WWF pursuant to amendments made in the Worker’s Welfare Fund Ordinance, 1971, through Finance Act, 2006 and 2008, which have been declared as ultra vires to the Constitution. Learned Counsel for the applicant has also referred to a judgment passed by a Divisional Bench of this Court in the Case of “The Commissioner of Income Tax, Central Zone ‘B’, Karachi v. Messrs Electronic Industries Ltd., Karachi [1988 PTD 111]”, wherein, it has been held that in case of remand no question of law arises to be decided by this Court while exercising its reference jurisdiction.
3. We have heard the learned counsel for the applicant, perused the record and the impugned order passed by the Appellate Tribunal in the instant case with particular reference to Para:18 of the impugned order, which is reproduced herein-under for the sake of brevity:-
“18. The arguments in respect levy of workers welfare fund are fair. As the appellant is Industrial Establishment within the meaning of clause (f) of section 2 of workers welfare fund Ordinance, 1971, however, as the Hon’ble Supreme Court of Pakistan has recently held the amendments made in workers welfare Ordinance, 1971 through Finance Act, 2006 and 2008 are ultra vires the constitution, the matter is remanded to determine the levy in accordance with law as the same was prevailing before the amendment made through Finance Act 2006 and 2008 respectively.”
It is clear from hereinabove finding of the Appellate Tribunal that the levy of WWF in the instant case, has been directed to be decided on the basis of the decision of the Hon’ble Supreme Court pursuant to its recent judgment in Civil Appeals No.1049 to 1055 of 2011 (and several other connected Civil Appeals) in the case of Workers Welfare Fund (WWF), Ministry of Human Resources Development, Islamabad through Secretary Employees Old Age Benefits Institution through its Chairman and another v. East Pakistan Chrome Tannery (Pvt.) Ltd. through its G.M. Finance, Lahore and others, whereas, this Court in number of similar references, has been pleased to dispose of the references/petitions by respectfully following the judgment of the Hon’ble Supreme Court as referred to hereinabove.
4. In view of hereinabove facts and circumstances of the case, we are of the considered opinion that the impugned order passed by the Appellate Tribunal Inland Revenue on the subject controversy does not suffer from any factual and legal error, hence, does not require any interference by this Court in its reference jurisdiction. Accordingly, instant reference application, being devoid of any merits, is hereby dismissed in limine alongwith listed application.
J U D G E
J U D G E
A.S.