The document defines key terms under the Worker's Welfare Fund Ordinance 1971, such as employer, fund, industrial undertaking, total income, and worker. It outlines that 2% of total income must be paid by industrial establishments earning over Rs. 500,000 to the taxation officer. Additional amounts may be determined by committees examining the financial circumstances of each industrial undertaking. The person liable for income tax on the industrial establishment's income is also liable to pay the worker's welfare fund amount. The ordinance establishes a governing body and board to administer the fund and perform other functions.

1. WORKER’S
WELFARE FUND
ORDINANCE, 1971
BY
SYED MUHAMMAD IJAZ, FCA, LL.B.
M Yousaf Adil Saleem & Co. a member firm of
Deloitte Touché Tohmatsu

2. TERMS DEFINED UNDER
SECTION 2
b) Employer
c) Fund
d) Governing body
e) Omitted
f) Industrial Undertaking
ff) Ordinance
g) Prescribed
h) Secretary ha) Taxation Officer
i) Total Income
j) Worker

3. THE MAGIC TERMS
in details

4. Industrial Establishment
i. Any concern owning or managing a factory, workshop or other establishment in
which articles are produced, adapted or manufactured with the aid of electrical,
mechanical, thermal, nuclear or any other form of energy transmitted mechanically
and not generated by human or animal agency;
ii. Any concern working a mine or quarry or natural gas or oilfield;
iii. Any concern running a public transport service
iv. Any concern engaged in the carriage of men and goods by inland mechanically
propelled vessels;
Iva) Any establishment, to which the West Pakistan Shops and Establishment
Ordinance, 1969 (W.P. Ordinance No. VIII of 1969), for the time being applies;
v. Any concern engaged in the growing of tea, coffee, rubber or cinchona; and
vi. Any other concern or establishment which the federal government may, by
notification in the Official Gazette, declare to be an industrial establishment for the
purposes of this ordinance,
But does not include any concern or establishment which is owned by government, or
by corporation established by the Government or by a Corporation the majority of
the shares of which is owned by government.

5. Total Income
i. Where return of income is required to be filed
under this Ordinance, the profit (before
taxation or provision for taxation) as per
accounts or the declared income as per the
return of Income, which ever is higher; and
ii. Where return of Income is not required to
be filed, the profit (before taxation or
provision for taxation) as per accounts or four
percent of the receipt as per the statement
filed under section 115 of the Ordinance,
whichever is higher

6. The Charging Provisions-
Section 4
2% of total income by every industrial establishment with total
income greater than Rs. 500,000/-
To be paid to taxation officer having jurisdiction over industrial
establishment
Payable on or before the date of filing of returns of income with proof of
payment
Taxation officer shall determine the amount of WWF by order in writing
Any amount payable or refundable due to such order is adjustable
under subsection 1
Any amount determined in access of what was required to be paid as a
result of Appeal shall be refunded
Provisions of the Income Tax Ordinance for mode and time of recovery
of the Income tax leviable under the Ordinance shall mutatis mutandis
apply to recovery of amount due under subsection 1
Appeals against the order of taxation officers can be filed before the
Commissioner of appeals appointed under the Ordinance

7. Further amount -section 4A
Federal Govt. by notification in official gazette
and by appointment of one or more committees
on recommendation can in addition to the
amount payable under section 4 for any year of
account can determine such amount as may be
recommended by such committees
Committees have to examine individually the
financial reasons and circumstances for each
industrial undertaking
Can call such information as they deem necessary
If no such information is furnished by the industrial
undertaking the committee can recommend of the
basis of available information

8. Liability to be discharged by
certain persons- Section 5
Person who is liable to pay Income tax in
respect of the Income relatable to such
industrial establishment
U/s 13 Federal Government can reduce
or remit the amount due through a
notification in Official Gazette

9. Other than that
Purpose of the ordinance is defined u/s 6
Constitution of governing body u/s 7
Appointment of Secretary and employees of the
fund u/s 8
Governing body is authorized to lay down
procedures etc u/s 9
Functions of the Governing body are defined u/s 10
Books and records for the governing body are
defined u/s 11
Chapter III-A (section 11A to 11F) defines the
constitution of Board by the governing body and
their functions etc functions and procedures of
board are defined in WWF rules 1976
Chapter IV deals with delegation of powers and
remission/reduction of Due Amount