PAK LAW GPT — Pakistan Case Law AI justice scale emblemPAK LAW GPTCase law · Urdu & English

Dr. SHAH ALAM KHAN vs VICE-CHANCELLOR UNIVERSITY OF AGRICULTURE PESHAWAR Ss — 2025 PTD 945 PESHAWAR-HIGH-COURT

Case information

Citation
2025 PTD 945 PESHAWAR-HIGH-COURT
Court
Peshawar High Court
Year
2025
Reporter
PTD
Parties
Dr. SHAH ALAM KHAN vs VICE-CHANCELLOR UNIVERSITY OF AGRICULTURE PESHAWAR Ss
Subject matter
Tax & Customs
Provisions referred to
Income Tax Ordinance (XLIX of 2001); 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

Dr. SHAH ALAM KHAN VS VICE-CHANCELLOR UNIVERSITY OF AGRICULTURE PESHAWAR Ss.2 (n), 2(y) & 8---Income Tax Ordinance (XLIX of 2001), Second Schedule, Part-III, Clause (2)---Tax rebate, recovery of---Teacher and officer---Petitioners were full time faculty members, who had been availing tax rebate under Clause (2) in Part-III of Second Schedule to Income Tax Ordinance, 2001, applicable to full time teachers---Grievance of petitioners was that university authorities in view of letters issued by University Syndicate had asked for recovery of such tax rebate---Validity---Faculty of Khyber Pakhtunkhwa University were being assigned administrative post and as a result of such statutory dispensation, their academic and research work had never been compromised---Federal Board of Revenue wrongly held that petitioners while working against additional administrative post were not entitled to income tax rebate---Tax laws are to be construed strictly and any ambiguity is to be interpreted in favour of taxpayer---Neither finding of Public Accounts Committee (PAC) nor decision of Syndicate directing for recovery of amount which petitioners had received as a tax rebate were in accordance with law---University administration failed to pursue their legal remedy before the hierarchy established under Income Tax Ordinance, 2001 whereby amount was illegally withdrawn by Federal Board of Revenue from the account of University---High Court in exercise of Constitutional jurisdiction declared letters in question as without lawful authority and any amount so deducted from petitioners pursuant to letters in question was to be refunded to them---Constitutional petition was allowed, in circumstances.

Other judgments reported in 2025 PTD

Back to the case-law library · Search Pakistani case law in Urdu or English