KARACHI: The Sindh High Court (SHC) has issued notices to the Commissioner Inland Revenue unit-3, Zone – IV and Regional Tax Office-III, Karachi directing them to file their respective comments on an application filed by M/s SQ Corporation against charging of Workers Welfare Fund.
A division bench of the SHC headed by Justice Munib Akhter and Justice Abdul Malik Gaddi was hearing the application.
Earlier, the counsel for the applicant stated that importer has filed return of total income under section 115 (4) of the Custom Tax Ordinance 2001 for the period ending on June 30, 2011, corresponding to the tax year 2011 declaring imports under section 148 of the 2001 ordinance at Rs 935.4 million and paid income tax deducted at source at Rs 3,353,805.
Subsequently, the applicant received a notice on March 13, 2013 in term of section 4 (4) of the Workers Welfare Fund along with additional tax for the tax year 2011.
According to the applicant, after the 18th amendment of the constitution of Pakistan 1973, the WWF levy has become the provisional subject, therefore, the assessing office has no jurisdiction.
However, being dissatisfied with the reply, assessing office passed order and levied Workers Welfare Fund amounting to Rs 268,304 along with additional tax Rs 51,061 for the tax year 2011.
The court was informed that the appeal also has been rejected by Appellate Tribunal. The counsel pleaded the SHC to set aside order of the concerned authority.
