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Lahore High Court 2019 Income Tax Ordinance (XLIX of 2001)

2019 PTD 128

Employee & Commission Agent
SHAHZADA SOHAIL KAMRAN KHAN AND 2 OTHERS
Appellant
VS
CHAIRMAN OF STATE LIFE INSURANCE CORPORATION, KARACHI AND 8 OTHERS
Respondent

Case Laws / Head Notes / Paras

The question whether commission agents of the Corporation are its employees came up before the Hon’ble Supreme Court agreed with the conclusion of the learned Sindh High Court which dismissed the constitutional petitions filed by the commission agents as being not maintainable. The relevant portion of the judgment of the Hon’ble Supreme Court reads as under: Petitioners’ counsel was not in a position to controvert the fact that the petitioners are not the regular “employees” as defined in section 2(c) of the State Life Employees (Service) Regulations, 1973 which means a full time employee of the Corporation on monthly salary but does not include salaried officers whose employment are dependent on procuration of business except those who are classed as Area Ma...