LEGAL SHORTHAND PASSAGE FROM SINDH HIGH COURT JUDGMENT DATED 24.07.2020 Part-X
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Total Words= 570+ Dated: 29/12/2020 @PSTC Academy, Peshawar
Prepared by: M Junaid Khan, SS Stenographer, Civil Secretariat, KP Peshawar.
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PASSAGE ENGLISH TEXT
We further direct the respondents, particularly, the
Establishment Department/ Ministry, the Finance Department / Ministry, the Law
Department/ Ministry and the learned Advocate-General of Khyber Pakhtunkhwa to
sit with the team of experts/Administrative Officers including the Registrar of
the High Court to invent ways and means, to ascertain the areas where Court Fee
on certain Petitions, Appeals, Revisions, Tax References, Review Petitions,
Suits, Process Fee and on other alike matters can be reasonably levied and / or
enhanced without burdening and taxing the poor litigants or the
public-at-large. Further to raise the existing slab of Court Fee on different
kind of cases/petitions to a reasonable extent not because the Province is
suffering due to financial crises in view of the peculiar circumstances but
also because that the local currency has constantly shown down trend due to
depreciation and devaluation vis-a-vis foreign currency particularly, US $, the
main source of exchange with it. No deviation from this order shall be made by
the respondents in any manner whatsoever and on any pretext."
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2. The dicta of the above judgment clearly reflects that the Special Judicial Allowance granted to the petitioners was in appreciation of their performance of duties and thus would not fall within the scope of "Salary", and thereby not chargeable to Income Tax under the charging subsection (1) of section 12 of the Ordinance. There is no cavil to the proposition that income chargeable to income tax can only be exempted from taxation if the same falls within the purview of the entries provided in the Second Schedule of the Ordinance. Much emphasis has been made by the worthy counsel for the Revenue that the Special Judicial Allowance does not fall within the Special Allowance or benefit provided under Item 39 of Part-I of the Second Schedule appended to the Ordinance, the same provides;-
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Legal Shorthand Dictation @ 90 wpm"Any special allowance or benefit (not being entertainment or conveyance allowance) or other perquisite within the meaning of section 12 specially granted to meet expenses wholly and necessarily incurred in the performance of the duties of an office or employment of profit." The bare reading of the aforementioned entry provides that the scope of allowances or benefit mentioned therein, supplements the clear exclusion provided under clause (c) of subsection (2) of Section 12 of the Ordinance. These are allowances, which are solely granted for the better performance of the duties of officers, as is in the case in hand. In this view of the matter, the contention of the worthy counsel for the Revenue that the judicial allowances being not covered under Item 39 Part-I of the Second Schedule of the Ordinance would not be relevant to the case in hand. The issue of exemption would have been crucial and relevant, only if the Special Judicial Allowance granted to the petitioners was part of their salary, which is not the case in hand.
3. Accordingly, for the reasons stated hereinabove, this Court declares that Special Judicial Allowance granted to the Judicial Officers of the District Judiciary of Khyber Pakhtunkhwa, Officers of the Peshawar High Court, Peshawar and its employees are not liable to deduction of income tax at source within the contemplation of section 148 of the Ordinance. As far as the deductions already made from the petitioners, they may seek their appropriate remedy as provided under the enabling provisions of the Ordinance. This writ petition is disposed of, in the above terms.”
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