DIRECTOR GENERAL CENTRAL DIRECTORATE OF SAVINGS vs ABID HUSSAIN S — 2023 PTD 1779 SUPREME-COURT

Case information

Citation: 2023 PTD 1779 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: PTD
Parties: DIRECTOR GENERAL CENTRAL DIRECTORATE OF SAVINGS vs ABID HUSSAIN S
Subject matter: Criminal
Provisions referred to: S. 151; Income Tax 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

DIRECTOR GENERAL CENTRAL DIRECTORATE OF SAVINGS VS ABID HUSSAIN S. 151(1)(a)---National Savings Center located in erstwhile Federally Administered Tribal Area (FATA)---Saving and investment schemes---Deduction of withholding tax---Clause (a) of subsection (1) of section 151 of the Income Tax Ordinance, 2001 ('Ordinance of 2001'), inter alia, provides that where a person pays yield on an account, deposit or a certificate under the National Savings Scheme or Post Office Savings Account, then it becomes a mandatory statutory obligation of the payers of the profit to deduct tax at the rate specified in Part III of the First Schedule from the gross amount of the yield or the profit paid to the recipient---It is a statutory duty of the Central Directorate of National Savings, ("Directorate") to comply with the express requirement provided under section 151(1)(a) of the Ordinance of 2001---National Savings Center, therefore, acts only to facilitate the public in the erstwhile Tribal Areas to avail the benefits of the various national saving schemes offered by the Directorate---Income of the Directorate does not arise nor accrues in the Tribal Areas---Single Judge of High Court had rightly held the deduction of withholding tax relating to the certificates obtained from the Center as legal and constitutional---Appeals were allowed.

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