No. 4/4/81 AFT. –the 28th February, 1981. —In exercise of the powers conferred by suction 6 of the Workers Children (Education) Ordinance. 1972 (Ordinance No. XI of 1972), in its application the Islamabad Capital Territory, the Administrator Islamabad Capital Territory is pleased to make the following rules.
1. (1) These rules may be called the Islamabad Capital Territory Education, Cess Rules, 1981.
(2) They shall extend to the whole of the Islamabad Capital Territory.
2. (1) In these rules, unless the context otherwise requires, the following expressions shall have the. meanings hereby respectively assigned to them, that is to say:
(a) “Cess” means the cess payable under sub-section (1) of section. 3 of the Ordinance ;
(b) “Director, Excise and Taxation” means the Director, Excise and Taxation of Islamabad Capital Territory ;
(c) “District Excise and Taxation Officer” means the Excise anti Taxation Officer of Islamabad Capital Territory ;
(d) “Form” means a form appended to these rules, and includes a statement or communication on plain paper containing roughly the same particulars as specified in the corresponding farm ;
(e) “Ordinance” means the Workers’ Children ;Education) Ordi*nance, 1972 (Ordinance No. XI of 1972) ;
(f) “return” means a return to be prepared and delivered under sub*section (2) of section 3 of the Ordinance ;
(g) “Treasury” means a Treasury or a branch of a bank in Islamabad Capital Territory authorised to receive payment on behalf of the Government; and
(h) “year” means the year commencing from 1st day of July and ending of the next following 30th day of June.
(2) All expressions used but not defined in these rules shall bear the meanings as they shall bear in the Workers Children (Education) Ordi*nance, 1972.
3. (1) The return shall be submitted to form EC I Words added, ibid.[to the District Excise and Taxation officer by every employer of an establishment if the number of workers employed by him at any time during the quarter to which the return relates, is 20 or more:
Provided that if any establishment is under the control of such an em*ployer as controls any such other establishment in Islamabad Capital Terri*tory, the’ number of workers for the purpose of this rule shall be the aggregate number of all the establishments under his control in Islamabad Capital Territory and the same shall be included in the return.
(2) The return shall he submitted within Subs fur “one month” by Noti. S R O. 225 (1) 83, Feb. 28, 1983, Gaz. of Pak. Extr. Pt. II, March 7, 1983, p 323, 1983 PLS 50. [three months] of the close of each quarter of the year and shall be accompained by a treasury receipt of a cheque drawn on a scheduled bank representing payment of the cess worked out at the rate of Rs. 25 per quarter per worker shown in the return.
Explanation. The number of workers for the purpose of section 3 of the Ordinance, or for the assessment of the cess shall be the highest number of those workers employed in the ordinary course for the purposes of an establishment by the employer concerned on any day during the quarter for which the return is submitted or for which the cess is assessed. For deter*mining such number, the District Excise and Taxation Officer, may take into account the number or particulars reported, adopted or acted upon for the purposes of any other labour laws.
4. If any employer fails or neglects to submit the return within the time prescribed under rule (3), the District Excise and Taxation Officer shall serve on him a notice in form EC II requiring him to submit a return within such period as may be specified.
5. (1) If, in the opinion of the District Excise and Taxation Officer, the return submitted by an employer is not correct, or is not complete, or no such return has been furnished by the employer, he shall; after giving such an employer an opportunity of being heard proceed to determine the requisite particulars for the assessment of cess payable. The District Excise and Taxation Officer may at his discretion make such assessment jointly for one or more quarterly period or for a full year.
(2) In case the District Excise and Taxation Officer determines the amount of cess at a figure different from that mentioned to the employer in the return submitted by him or the amount of cess is based on the particulars determined under sub rule (i), he shall briefly state in the order of assess*ment the reasons therefor.
(3) If at any time within two years following the assessment of the cess, it is found that the number of workers under the control of an emplo*yer had been larger than that on which the cess was hitherto based, the District Excise and Taxation Officer may revise and enhance the amount of cess payable by such employer and determine the additional cess payable; provided that no such enhancement shall be made without affording the employer an opportunity of being heard.
6. (1) Cess for the year may be assessed, demanded or reordered either in a lump sum for a year, or on quarterly or six monthly basis as may be considered reasonable by the District Excise and Taxation Officer.
(2) Every employer liable to pay the cess shall, unless be has already paid the amount due, on receipt of a notice in form EC II from the District Excise and Taxation Officer or on demand by an Officer authorised in that behalf, pay it in such manner and within such time as may be specified in such notice provided that no person shall be required to pay the cess within a period of less than 15 days from the date of service of the notice or the making of the demand.
(3) The demand notice under sub rule (2) shall be accompanied by a treasury challan for payment.
7. (1) If any sum due on account of cess is not paid within the period allowed for such payment, it will be recovered as arrears of land revenue.
(2) For the purpose of recovery under sub rule (1), the District Excise and Taxation Officer shall have the powers of an Assistant Collector Grade I and the Director Excise and Taxation those of the Collector under the West Pakistan Land Revenue Act, 1967.
(3) The Officer or public authority referred to in sub rule (1) shall be bound to comply with such requisition as far as practicable.
9. (1) Where an employer liable to pay the cess controls within the Islamabad Capital Territory more than one establishment (hereinafter referred to in this rule as branches), he shall nominate one such branch as the head office for the purposes of these rules.
(2) The employer shall intimate the nomination under sub-rule (1) to the District Excise and Taxation Officer within the first two months of, the first quarter during which the Unit functions.
(3) In case the employer fails to nominate one of the branches to be the head office, the ETO may nominate one of such branches to be the head office.
(4) The return shall be submitted in respect of all the branches jointly by the head office to the District Excise and Taxation Officer :
Provided that where default is made in furnishing the return the District Excise and Taxation Officer may require each branch as well as the bead office to submit its returns.
(5) The number of workers for the purpose of the cess shall be the aggregate workers of all the branches.
(6) The person incharge of each branch shall, on demand by the District Excise and Taxation Officer, furnish the name and address of the bead office and intimate whether or not the return in respect of the branch has been despatched to such head office.
10. (1) Any officer of the Excise and Taxation Department (not below the rank of Inspector) having reasons to believe that an employer is likely to be liable to pay the cess may require him to produce books of accounts or other documents necessary for determining the number of workers employed by him or to furnish any other information connected therewith.
(2) The officer mentioned under sub rule (i) may enter the premises of an employer during working hours and may seize documents, accounts books and other necessary material relevent to the inquiry.
11. –Subject to the provisions of the Ordinance and these rules. The District Excise and Taxation Officer shall have the powers :
(a) to determine whether or not an employer is liable to pay the cess;
(b) to assess or determine the total number of workers employed bar the employer for the purpose of the Ordinance ;
(c) to assess and demand the cess ;
(d) to determine all the questions whether the cess is recoverable, the person from whom it is recoverable and the amount so recoverable ; or
(e) to take any other measure incidental to the assessment or collection of the cess.
12. (1) Any person aggrieved by an order of the District Excise arid Taxation Officer made under these rules, may refer an appeal against it to the Director Excise and Taxation within 30 days of the com*munication of the order to him.
(2) An appeal under sub rule (1) shall be preferred by means of a memo which shall be stamped as laid clown under Article II (a) of Schedule 11 to the Court Fees Act, 1870 (Act VII of 1870) and shall be accompanied by a certified copy of the order appealed against.
(3) No order shall be made or decision taken under sub rule (1) unless the person concerned has been given an opportunity of being heard.
13. The authority making an order may, by review, correct a clerical or arithmetical error or any erroneous insertion or misdiscription apparent on tale face of record.
14. The Director Excise and Taxation may, on an application made to bite in this behalf by au aggrieved person, by an order in writing stating reasons therefore, direct the refund or adjustment of any tax wrongly collected.
15. Director Geeceral excise and Taxation or any other Officer appoint*ed by the Administrator, Islamabad Capital Territory in this behalf, suo-*moto or on application made within a period of one year from the date of taking of any proceeding: or passing of any Girder by a District Excise arid Taxation officer or Director Excise and. Taxation call for and examine the record of proceeding the order for the purposes of satisfying himself as to the legality or propriety of the same, and may make such order as he may consider fit.
FORM EC I (See Rule 3)
1. Name and description of the employed.
2. Postal address of the employer.
3. Category of the establishment..
4. Quarter to which the return relates.
5. The number of workers in each establishment during the aforesaid quarter if there are more than on, establishment.
6. Total number of workers employed during the quarter.
7. Amount of cess payable and reference of payment.
8. I hereby solemnly declare : (i) That the number of workers emp*loyee during the preceding quarter under reference teas been correctly stated: (ii) that no information required for tine assessment of cess payable by me under the Workers Children (Education) Ordinance, 1972, has been wilfully suppressed ; and (iii) that all the particulars given above are correct to the best of city knowledge and belief.
Date…………………………….. Signature of the employer.
The District Excise and Taxation Officer ………………………………………Distr ict.