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HUFFAZ SEAMLESS PIPE INDUSTRIES LTD. vs COMMISSIONER (APPEALS-III), SINDH REVENUE BOARD, KARACHI S — 2026 PTD 509 BOARD-OF-REVENUE-SINDH-APPELLATE-TRIBUNAL

Case information

Citation
2026 PTD 509 BOARD-OF-REVENUE-SINDH-APPELLATE-TRIBUNAL
Year
2026
Reporter
PTD
Parties
HUFFAZ SEAMLESS PIPE INDUSTRIES LTD. vs COMMISSIONER (APPEALS-III), SINDH REVENUE BOARD, KARACHI S
Subject matter
Tax & Customs
Provisions referred to
S. 5; S. 4; Workers Welfare Fund Ordinance (XXXVI of 1971); Services Act (XII of 2011); Workers Welfare Fund Ordinance; Sindh Workers Welfare Fund Act

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

HUFFAZ SEAMLESS PIPE INDUSTRIES LTD. VS COMMISSIONER (APPEALS-III), SINDH REVENUE BOARD, KARACHI S.5(1)---Workers Welfare Fund Ordinance (XXXVI of 1971), S.4(1)---Constitution of Pakistan, Arts. 153 & 154(7)---Sindh Sales Tax on Services Act (XII of 2011), Preamble---Workers Welfare Fund (WWF), collection of---Whether Federal or Provincial Department?---Contention of the Appellant was that the WWF liability was adjusted against relevant income tax refund regarding financial year 2017---Validity---Notably, the WWF was previously a federal subject which was being collected under the Workers Welfare Fund Ordinance, 1971 ('the Ordinance, 1971')---However, following the 18th Amendment, WWF became a provincial subject, leading to the enactment of the Sindh Workers Welfare Fund Act, 2014 by the province of Sindh; said Act has since become functional---Due to the fact that most Provinces had not established a viable mechanism for addressing the collection and distribution of WWF, they continued to manage their affairs concerning WWF in accordance with the Ordinance 1971 within their respective jurisdictions ; which reasons / scenario prompted the referral of the matter to the Council of Common Interests ('the CCI')---During the 41st Meeting of the CCI, the issue was discussed, leading to the development of a mutually agreed mechanism ; and the consensus reached was that WWF would continue to be managed by the Federal Government and remain governed by the Ordinance, 1971---Pertinently, the respondent side (Department) had not challenged the decision of the CCI before the Parliament, mandated under Art. 154(7) of the Constitution---Since the decision of the CCI that "WWF shall remain with FBR" was in field, the assessing officer was not justified in levying WWE amounting Rs.4,234,000/-; hence; relevant point was answered in negative---Appellate Tribunal Sindh Revenue Board set-aside the Original Order---Appeal was allowed.

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