' CH. MUHAMMAD TARIQ, J.--- Through the instant petition, the petitioner (Pakistan Telecommunications Employees Trust) has assailed the order dated 22-9-2003 issued by the Ministry of Religious Affairs and has prayed that the said order be declared illegal, against the law and ineffective on the rights of the petitioner and the amount deducted on account of Zakat be refunded back to the petitioner accordingly.
2. Learned counsel for the petitioner contends that the petitioner is a trust created under the law for the purposes of the benefits of all those employees of Pakistan Telecommunications Company Limited who are eligible for the membership of the fund. Further contends that the petitioner made hectic efforts to convince respondent No,1 as to its lawful claim regarding non-deduction of Zakat on investment of pension fund, assets but all to no avail. Learned counsel argues that the petitioner trust is a corporate body having perpetual succession and a common seal with power subject to the provisions of Pakistan Telecommunications (Reorganization) Act, 1996. Learned counsel further contends that the trust was established under section 44(i) of Pakistan Telecommunications (Reorganization) Act, 1996 and the amount payable to a member from the fund as pension of gratuity is an annuity and subject to compulsory deduction of Zakat. Learned counsel further contends that the deduction of Zakat will amount as double taxation because all those persons who are paid pension from the fund are also liable to the payment of Zakat. Learned counsel has relied on the judgments passed by this Court in Writ Petitions Nos.3354 and 3387 of 1996 in case of Shakarganj Sugar Mills Limited in which identical question of law were resolved by this Court vide judgment dated 11-4-2002. Learned counsel prays that the writ petition be allowed and the order dated 22-9-2003 be set aside in the light of the judgments in Writ. Petitions Nos.3354 and 3387 of 1996, mentioned hereinabove and the petitioner be exempted from the payment of Zakat.
3. On the other hand, learned standing counsel for the Federation has advanced his arguments in the light of the comments submitted on behalf of respondents Nos.1 to 3 and has contended that the petitioner is not a charitable trust and does not fulfil the relevant conditions of law as laid down in sub-clause (i) of clause (xxiii) of section 2 of Zakat and Usher Ordinance, 1980, so, the benefits of judgments passed by this Court in Writ Petitions Nos.3354 and 3387 of 1996 cannot be extended to the petitioner. He prays that the writ petition be dismissed.
4. Arguments heard. Record perused.
5. The moot point involved in this case is whether the petitioner falls within the definition of sahib- e-nisab as provided in section 2(xxiii) of the Zakat and Usher Ordinance, 1980 which is reproduced below:- "'Sahib-e-nisab' means a person who owns or possess assets not less than nisab, but does not include:
(a) the Federal Government, a Provincial Government or a local authority;
(b) a statutory corporation, a company or other enterprise, owned wholly, directly or indirectly, by the Federal Government, a Provincial Government, a local authority or a corporation owned by the Federal Government or a Provincial Government, either singly or jointly one or more of the other three;
(c) a subsidiary of a statutory corporation, a company or other enterprise referred to in sub-clause
(b) and wholly owned by it;
(d) the National Investment (Unit) Trust;
(e) an ICP Mutual Fund; (t) a recognized Provident Fund;
(g) any Unit Fund maintained by the Defence Services, including the Civil Armed Forces;
(h) a Zakat Fund;
(i) an institution, fund, trust, endowment or society--
(a) registered as a charitable organization under the Societies Registration Act, 1860, or as a company under section 26 of the Companies Act, 1913, or registered or approved as a charitable or social welfare organization under any other law for the time being in force, and
(b) approved by the Central Board of Revenue for the purposes of section 47 of the Income. Tax Ordinance, 1979;
(j) a deeni madrasah registered as such by the Auqaf Department;
(k) a mosque;
(1) an orphanage registered as such under the law relating to orphanages;
(m) a Workers Participation Fund established under the Companies Profits (Workers Participation)
Act, 1968; or
(n) amount of a party to a suit or case kept with or under the orders of a court pending decision of the suit or case;"
6. Despite the fact that the petitioner is a trust but being not a charitable turst registered under Societies Act of 1860 or as company under section 26 of the Companies Act, 1913, the petitioner cannot take advantage of the judgments referred to hereinabove. The petitioner also does not fall in Chapter 3 of Zakat and Usher Rules, 1981, therefore, the plea taken by the petitioner is not tenable as there is nowhere provided in Zakat and Usher Ordinance that the pension funds of Government bodies and that of statutory corporations would be exempted from Zakat in terms of clause (xxiii) of section of the Ordinance ibid. Respondent No,1 has rightly hold that the petitioner cannot be exempted from the payment of Zakat. No interference is called for.
7. In the light of what has been stated above, the writ petition being devoid of any substance is dismissed.