2002 PLP 466 (PTD)
E.M.E. COOPERATIVE HOUSING SOCIETY LTD. through Secretary Versus FEDERATION OF PAKISTAN through Secretary Finance, Islamabad and 4 others
| Citation | 2002 PLP 466 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Nasim Sikandar, J |
| Parties | E.M.E. COOPERATIVE HOUSING SOCIETY LTD. through Secretary Versus FEDERATION OF PAKISTAN through Secretary Finance, Islamabad and 4 others |
| Primary Law | Income Tax Ordinance (XXXI of 1979) |
Q1: What are the key laws and sections cited in 2002 PLP 466 (PTD)?
This judgment primarily cites: Income Tax Ordinance (XXXI of 1979) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2002 PLP 466 (PTD)?
The case was heard and decided by the Lahore High Court bench comprising: Nasim Sikandar, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2002 PLP 466 (PTD) (E.M.E. COOPERATIVE HOUSING SOCIETY LTD. through Secretary Versus FEDERATION OF PAKISTAN through Secretary Finance, Islamabad and 4 others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Zia Ullah Kayani and Tallat Farooq Sheikh for Petitioner.
- Muhammad Ilyas Khan for Respondents.
Headnotes / Summary
S.2(16)(b)
Cooperative Societies Act (VII of 1925), Preamble-- Company
Societies registered under the provisions of Cooperative Societies Act, 1925 were not companies within the meaning of S.2(16)(b) of the Income Tax Ordinance, 1979. Commissioner of Income-tax/Wealth Tax v. Messrs Engineering Cooperative Housing Society, Lahore 2000 PTD 3388 rel.
Judgment & Decree
Commissioner of Income-tax/Wealth Tax v. Messrs Engineering Cooperative Housing Society, Lahore 2000 PTD 3388 rel. Zia Ullah Kayani and Tallat Farooq Sheikh for Petitioner. Muhammad Ilyas Khan for Respondents. After hearing the learned counsel for the parties, I will agree that the issue in hand already stands resolved by a judgment of this Court in re: The Commissioner of Income-tax/Wealth Tax v. Messrs Engineering Cooperative Housing Society, Lahore 2000 PTD 3388.
2. Learned counsel for the Revenue has attempted to distinguish the case in hand. However, the submissions made in this regard are not relevant. In the aforesaid judgment a Cooperative Housing Society placed in exactly similar legal position succeeded. It was held that the petitioner-society was not a Company within the meaning of section 2(16)(b) of the Income Tax Ordinance, 1979. Earlier the learned Judge had formulated a precise question, if the Cooperative Societies registered under the provisions of Cooperative Societies Act (VII of 1925), were companies within the meaning of section 2(16)(b) of Income Tax Ordinance (XXXI of 1979).
3. That being so for the various reasons given in the above judgment, this Constitutional petition is allowed and every order of the Revenue treating the petitioner or assigning it the status of a Company is, declared to be without lawful authority.
4. The petition succeeds to that extent C.M.A./M.A.K./E-12/L Petition accepted.