COMMISSIONER INLAND REVENUE, LAHORE vs DESCON ENGINEERING LIMITED, LAHORE Determine

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COMMISSIONER INLAND REVENUE, LAHORE VS DESCON ENGINEERING LIMITED, LAHORE Determine---Meaning. Principle of natural justice---Order in writing---Requirements---Order in writing must fulfill requirements of a speaking decision / order---Essential that party against whom such order is being passed must be given a proper notice confronting relevant material and providing fair chance to explain its stance and raise all legal and factual objections---Minimum requirement of principles of natural justice, especially principle of audi alteram partem i.e. no one should be condemned unheard, must be observed in all proceedings concerning determination of rights of a party, pertinently when certain liability is being created. S. 122---Workers' Welfare Fund Ordinance (XXXVI of 1971), S.4---Workers' Welfare Fund (W.W.F.)---Written order, absence of---Authorities raised demand of tax on the amount payable to Fund on the ground that no written order was passed under S.4 of Workers' Welfare Fund Ordinance, 1971---Appellate Tribunal Inland Revenue set aside demand of authorities---Validity---Amount of W.W.F. due and obligation to pay, in the context of agreement, must be determined and communicated in writing, upon issuance of notice---Failure to fulfill requirement of proper notice, observance of principles of natural justice and determination by way of order in writing, rendered demand in question unsustainable---Order in writing did not necessarily mean a separate order---Taxation Officer was authorized under the law to make an order relating to W.W.F. while finalizing the assessment proceedings through a written order and order relating to charge of W.W.F. would be part of assessment order---High Court declined to interfere in the order passed by Appellate Tribunal Inland Revenue---Reference was dismissed, in circumstances.

COMMISSIONER INLAND REVENUE, LAHORE vs DESCON ENGINEERING LIMITED, LAHORE Determine — 2023 PTD 492 LAHORE-HIGH-COURT-LAHORE

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