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Initializing Secure Chambers
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Initializing Secure Chambers
Petitioner: E.M.E. COOPERATIVE HOUSING SOCIETY LTD. through Secretary VS Respondent: FEDERATION OF PAKISTAN through Secretary Finance, Islamabad and 4 others
Court Name: Lahore High Court Judge(s): Nasim Sikandar Title:E.M.E. COOPERATIVE HOUSING SOCIETY LTD. through Secretary vs
FEDERATION OF PAKISTAN through Secretary Finance, Islamabad and 4 others Case No.: Writ Petition No.14013 of 1999 Date of Judgment:2001-10-29 Reported As: 2002 PTD 466 Result: Petition accepted Judgment ORDER 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. .