UMER AYAZ KHAN vs SECRETARY, REVENUE DIVISION ISLAMABAD Ss — 2022 PTD 1187 FEDERAL-TAX-OMBUDSMAN-PAKISTAN

Case information

Citation: 2022 PTD 1187 FEDERAL-TAX-OMBUDSMAN-PAKISTAN
Year: 2022
Reporter: PTD
Parties: UMER AYAZ KHAN vs SECRETARY, REVENUE DIVISION ISLAMABAD Ss
Subject matter: Tax & Customs
Provisions referred to: S. 153; Income Tax Ordinance; Federal Tax Ombudsman Ordinance

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

UMER AYAZ KHAN VS SECRETARY, REVENUE DIVISION ISLAMABAD Ss.12, 149 & 153---Salary---Payment for goods, services and contracts---Scope---Complainant was a temporary lecturer at a government college---College deducted income tax at the rate of 20% from salary of the complainant---Contention of complainant was that his salary was below the taxable limit of salaried persons---Contention of department was that the complainant was a lecturer hired by government college as such the payment made to the complainant fell under S. 153(1)(b) of the Income Tax Ordinance, 2001---Validity---Legal provisions governing "Salary Taxation" under Ss.12 & 149 of Income Tax Ordinance, 2001, neither obligated any valid contract of employment, nor placed any other condition for a case to be treated as a salaried case except for employer-employee equation based on master and servant relationship---Such criterion formed the basic parameter for any employment---Regular/ad-hoc/temporary/hired/daily wages, all were different shapes and forms of employment and the law had not created any distinction among all the said forms---Department's treatment of the case under S.153(1)(b) of the Income Tax Ordinance, 2001, was against the dictates of law and excessive tax detection from the wages of a hired employee of educational institution was tantamount to maladministration in terms of Federal Tax Ombudsman Ordinance, 2000---Department was directed to ensure that the lecturers were not burdened with excessive tax deductions at withholding stage.

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