Wednesday, 19 November 2014

Punjab Bar Council Election of 22nd November 2014-No Body Is Above Of Law . Article by ... Mian Ashraf Asmi Advocate High Court

Punjab Bar Council Election of  22nd November            2014-No Body Is Above Of Law

Mian Ashraf Asmi Advocate High Court

As a member of legal fraternity, no doubt lawyers always did their active role in the every movement. The lawyers always spent their energies for the rule of law. When we talk about the rule of law it does not men that law should be impose on others, law is law and it should be for every one, without discrimination of cast, creed, religion and class. Lawyers always play their role for the fair play of the justice. When look back on  our history, lawyers played their role for the prosperity of the country. In every political movement, lawyer’s role is vital, in resent past when the General Mushraf bulldoze the judiciary, then lawyers started great struggle for the restoration of the judges and rule of law. The object of the lawyers was so sacred, the civil society and political parties also became the voice of the truth .The lawyers movement played such role that can not be compared with any other movement. In the era of General Auyb Khan, Genral Yahya Khan, General Zia UL Haq lawyer’s contribution for the restoration of the democracy can be written with golden words. In the Musharaf era, the lawyers were live burnt in Karachi and Okara.The history also witnessed that in the Keyani Hall of the Lahore High Court Bar, the lawyers were beaten by the police. The Lawyers were severely beaten even in their chambers also. The role of Great leaders of lawyer’s fraternity is great in every segment of the society. Lawyers are the real social workers, they even work in the worst conditions, it is the reason that lawyers are killed in the way of justice even more than Journalists in every year in Pakistan. The lawyer’s leaders only work for the lawyers even the rift among them because of their affiliation with political parties could not disintegrate  the lawyers ever, so the beauty of unity of the lawyer’s fraternity is its unity. Now the lawyers are electing their representative for Punjab Bar Council. Punjab Bar Council is the body which works to regularize the matters regarding the lawyers of the province of Punjab. The election of Punjab Bar Council is being held on 22nd November 2014 in the 34 Districts and 7 Divisions of the Punjab. The total voters, those will cast their votes are 81783.There are 49778 are the  voters which are under the High Courts and 30195 voters are relating to the lower courts. The bifurcation about the votes of high courts and lower courts has no difference. There are 69 candidates are contesting form the Lahore for 16 seats. The total seats for members of Punjab Bar Councils are 75 and for these seats, 75 candidates are in the election. According to the Legal Practiceners and Bar Council rules, there is ban on the lunch, dinners on large scales, also there is prohibition of using posters, stickers, Banners, Play cards etc, According to their rules of Pakistan Bar Council, the candidate only contact to the voters personally or by Post cards, letters etc. Unfortunately, there is no respect by the lawyers for these rules. This thing involving such people in the election, those are not practicing lawyers and they have just enrolment of the bar councils as a lawyer. The use of money has closed the doors of election for the common lawyers, having not huge money for this. Legal fraternity look into the matter as rule of law is rule of law and no body is above of law.
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Writer of the Article is Practicing Lawyer.  




Thursday, 6 November 2014

WHY NOT DEATH SENTENCE IN PAKISTAN? MIAN ASHRAF ASMI ADVOCATE HUMAN RIGHTS ACTIVIST


           WHY NOT DEATH SENTENCE IN PAKISTAN?

Being a firm believer of the maxim that punishment is the best deterrent to crime and possessing a sincere desire of watching the citizens of Pakistan live in peace and security It is, however, unfortunate that neither any of our previous governments nor the judicial authorities have made any sincere efforts to eradicate crime from the country by punishing the criminals. While there were columns full of news of crimes committed in the papers there were no reports of the punishments, and if any criminals had been convicted!
According to the Human Rights Commission of Pakistan a rape occurs every two hours while every four to eight days a gang rape victim is found in our ‘Islamic Republic of Pakistan’. Sadly enough the system is so rotten that while 350 out of 1526 rape cases registered during this year are still under investigation the remaining have also not reached their legal end. It means that after committing such a heinous crime the culprits continue to enjoy life, courtesy of our gracious judicial system and a rotten government who does not make any laws that can be implemented.
The outrageous crime in which five years old Sumbal who was raped multiple times by several persons, and is now struggling for her life, has aroused the emotions as well as anger of the whole nation in the hope that our rulers will wake up and deal with the culprits mercilessly. I fully endorse the views expressed in your editorial dated September 15 that ‘the culprits must be caught and their guilt established through a fair trial. DNA evidence so foolishly reviled by the religious leaders must be used without apology and fear. Once found guilty these inhuman brutes must be hanged’.
This will not only serve as an example but also restore the nation’s trust in our legal system. It may be noted that four of the criminals who raped a woman in a bus in India creating a furor in the country have been sentenced to death while the other day USA executed a person who had committed rape 26 years ago

Punishment of qati-i-amd MAIN ASHRAF ASMI ADVOCATE HIGH COURT





Punishment of qati-i-amd

MAIN ASHRAF ASMI
ADVOCATE HIGH COURT
302.Punishment of qati-i-amd.---whoever commits qatl-i-amd shall ,subject to the provisions of this chapter,be –

(a)punished with death as qisas,

(b) punished with death or imprisonment for life as ta,zir having regard to the facts and circumstances of the case ,If  the proof in either of the forms specified in section 304 is not available or

(c) punished with imprisonment  of either description for a term which may extend to  twenty-five years (but shall not be less than ten years ),where according  to the lnjunctions of isalm the punishment of qisas is not applicable .

{Provided that  nothing in this clause shall apply to offence to qatl-i-amd if committed in the name or on the pretext of honour and the same shall fall within the ambit of clause (a) or clouse (b)as the case may be .}

                                               

1.scope Accused can come within the mischief of this section only if death is direct result of the injury .PLD 1976 S.C.377 .ingredients of the offence are felonious intention and an injury causing  the death .PLD1976 S.C377 .mere altercation not sufficient to bring exception in operation.PLD1962 dacca 424.culpable  homicide may not be murder where  the mental state is not of the special degree o criminality required by S.300 PCC,1981 SCMR329 . No culpability in putting a person to death in execution of legal punishment .PLD 1980 FSC 1.Section 302 (As amended ) a compoundable offence . 1992 Pcr LJ982 substitution of charge U.S .308 .not warranted by law .NLR 1999 Cr S.C 36.Corroboration can be gathered from the event . PLD2001 S.c 333.Accused aging 16.1,2years. Child within the meaning of juvenile Court .pld 2001 lah 479.

2.Administration of justice ..is not only to be  done but should be seen to have been done .leniency not to be shown at the cost  of justice . 2000pcr lj 1956

3.qatil –i-amad. Qati-i-amd has three categories.

(i) Qatli-i-amd which is punished with death as qisas.

(ii) qatli-i-amd punished with death or life imprisonment as ta zir ,and

(iii)Qatil-i-amd punishable with imprisonment of either description for a term which may extend to tywenty-five years .where according to the injunctions of islam the punishment of qisas  is not applicable .

Section 302 of the p.p.c contemplates plainly clearly a category of cases which are withinthe definition of Qatl-i-amd but for which the punishment can under the Islamic law ,be one other than death or life imprisonment.AS to what are the case falling under clause (c) of S. 302 the law maker has left it to the  Court to decide on acase to case basis . PLD 1996 S.C 274 .Qati committed on account of Ghairat is not equivalent to qatl-i-amd pure and simple  and can cannot be punished with qisas . 1997 Pcr.LJ 1411 .charge of common intention to murder  in pursuit of a family vendetta. Immaterial at such stage as to whose shot proved fatal. 1999 pcr.LJ 9 , 1995 SCMR 1765 rel . offence when proved has to be met with the   maximum sentence provided therefore ,however, circumstances of each case would  justify the severity and leniency in passing the legal sentence .(PLD 2004 PESH 143)

4.Crime of karo kari siyah kari .  No one is to be permitted  any more to take the law in his own hands on the pretext of punishing infidels .PLD2003 kar 655.

5.abatement. one of the convict dying .Appeal not abated .1989 MLD 3730.convict dying trying to escape            in jail break up –sentence of fine not abated . PLD987 kar.250.

6.Abscondence .Abscondence by itself does not establish guilt unless corroborated by other congent evidence ,2000 pcr.lj 2038 .An important factor. 1989 pcr.lj 784. Has to be judged in circumstances of each case. 1989 MLD 4219. Long period –can be used as corroborative piece of evidence , 1989 Pcr. LJ 1511,1275 by itself not a substantive piece of evidence .1989 Pcr .lj 2289, nor sufficient for concivtion 1989 Pcr.lj 2100, PLD1986 pesh .150 .not a corroboratory evidence . 1987 MLD 1287 Right of hearing forfeited. PLD1987 kar .250. Accused can evade arrest on account of false implication . 1986 SCMR 982.Absconding by far weakest corroborative evidence. PLD1977 S.c 41. Duty of the Court to sift evidence . 1989 Pcr lj2336 ,1987 SCMR1. Not proved .1986 MLD3108.for some days  per se not helpful. 1989Pcr.lj 2038.warrant not placed on record . 1989 pcr.lj 2315.benefit can be extended to accused even if plea not taken . pld 1986 lah.382.Abscondence alone is not enough  to sustain conviction .  1997 pcr.lj 961. 1453 in determining the effect of abscondence ,the antecedent of the absconder his occupational habits and limitations period of abscondence and specific explanation for abdcondence have to be considered in juxtaposition with other evidence on the record . 2003 PCr.LJ 66. Absconding alone cannot be a substitute for real evidence .2002 PCr.lj 1914.

Abscondence per se not sufficient for conviction, 1994 MLD 590 to adjudge accused guilty , 1993  PCR.lj 1118 ,has never the effect  of remedying the defects in the wvidence led by prosecution .PLD 1995 lah 229. Conduct plays an important part in determining guilt .A corroborative evidence .2001 SCMR 177. Abscondence alone cannot be a substitute   for real  evidence .(PLD 2004 pesh 1) Mere abscondence per se is not sufficient  for establishing the guilt of accused person unless prosecution is able to establish its case through unimpeachable evidence . (2004 PCr.lj788) at the most can be taken as corroboration of change and not as evidence of the charge. (PLD 2004 PESH 143)

7.Accomplice . Solitary statement cannot from basis for conviction .PLD 1994 s.c 314.

Accused. Underage .PLD 1987 kar. 110,1987 MLD 1953 .Accused deaf and dumb .1987 MLD 1016  .no reason not to award legal sentence . PLD 1964  s.c 801.

8.Amnesty . Claim of PLD 1993 S.C 17 , 1994 scmr  1216 ,1993  SCMR 1940 appeal pending in the supereme court . benefit of general amnesty allowed . 1974 SCMR  271.

9. Remission .Remission granted to accused   through notifications prior to his conviction not admissible .(PLD 2004 QUETTE 1)

10.Right of self –defence . Accused even in the absence of his own evidence in his defence is entitled to support his plea of right  of self-defence from the circumstances appearing ih the prosecution evidence . 2003YLR 1369.

11.Medical evidence . Medical evidence can furnish corroboration but can neither establish identity of assailant nor connect him with the crime . 2003 PCR.lj 1847medical evidence is always treated to be  of confirmatory  nature and it does not identify the accused involved in the commission of offence  (pld 204 S.C 663) medical evidence if in conflict with the ocular testimony will not discard the latter if the same is true ,reliable and confidence –inspiring .(PLD 2004 QUETTA 123) various piece of prosecution evidence cannot be considered in isolation but a cumulative  effect of whole prosection evidenceis to be considered is to be considered. (pld 204 Quetta 123).

Ocular account corroborated by medical evidence .fatal injury attributed to accused . Prosecution  has proved its case against accused beyond any shadow of doubt –appeal was dismissed . P..LJ 2007 Cr.c. (Lahore)1043.

Medical evidence  had supported prosecution  case.Deceased lost his life due to fire-arm injurirs , but it did not lead to the assailant.Deceased was involved in a number of cases including those of murder and had many accounts to settle and it could not be said that only accused had the motive against  the deceased  .Alleged pistol of  .30 bore   recovered at the instance of accused ,was never sent to F.S.L nor any empt was recoverd from the spot .no independent witness was prodused during trail to prove the recovery.Recovery evidence ,could not be used against accused .PLJ 2007 Cr.C(LAHORE) 398.

Medical evidence in no way was inconsistent with prosection story .According to the report  of forensic science laboratory ,crime empties had matched with the Kalashnikov recovered from the accused.PLJ 2008 SC 360.

Medical evidence  and the recoveries of the crime empties and the weapon of offence to cannot the appellamts with the commission of offence .prosecution proved  his case beyond shadow of doubt.PLJ2008 SC 396.

12.injured witness . not sufficient to hold that he had spoken the whole truth (PLD 2004 PESH 1)

13.Restracted confession . May be treated to be  sufficient to sustain a conviction if found voluntary and ture of prudence ,the same should not be acted upon unless corroborated by some other reliable evidence . (2004 PCr. LJ 677)

14. presence of eye witness doubtful. Presence  of eye witnesses on the  spot being highly doubtful and their testimony having been belied by medical evidence positive report of the ballistic expert will not improve the prosecution case where bullet recovered from the  dead body not sent to serologist .(2004 PCr,lj 813)Conviction u.s 302 on sole statement of eye witness whose credibility is not to be based but court should look for independent corroboration .(NLR 2004 Cri. (QUETTA) 96)IF evidence of solitary eye witness satisfies conscious of the court and is found confidence –inspiring conviction can be based . (NLR 2004 cri.(QUETTA ) 107)

15. Accused .A minor . Accused less than 16 years old a juvenile ,capital punishment not be imposed ,entitled to benefit of S.282-BCrP.C eing mandatory (2004PCR.LJ874) Accused less than 18 years of age not sufficient to withhold normal penalty unless it is specifically establish that there were some surrounding circumstance justifying award of lessor sentence .(NLR 2004 cri .(quetta )107)

16.Blood stained earth not taken.Three eye witnesses receiving  grievous fire arm injuries which could not be fabricated or self suffered if the i.o had not taken the blood stained earth from the scene of accurrence it might be due to his inefficiency and cannot belie ocular account which is full corroborated by medical evidence. (2004 PcR .LJ 805)

17.Absence of enmity .Not sufficient to stamp the statement of a witness with truth .(2004 PCR.lj 805)

18.Non-recovery of weapon . No  help in the absence of ocular testimony in line with medical evidence .Bail refused . 2001.PCR.LJ  134.role of causing injury on the left lank of deceased . bail not allowed . 2001PCR .LJ 180. Accused armed with . 12 bore gun pelted brick blood stained . bail declined . 2001 pcr.lj 185.

19.Benefit  of   doubt. Reasonable doubt not an imaginary but which having regard to the circumstance of the case would be entertained by a person of common prudence . 1974 SCMR 215. Conclusion reached without  taking  into consideration the relevant circumstance . Benefit of doubt given   to accused.PLD 1973 S.C  469.evidence of approver –unworthy of credit .PLD 1971 S.C 447 .evidence of eye –witnesses inconsistent and inimical towards accused . 1970SCMR 840  .Enmity between the parties . possibility of the accused being falsly implicated not ruled  out . 1970 SCMR 220 scmr 12. Neither the prosecution evidence .Benefit  given to the accused . 1973 SCMR 26. No evidence as to which of the accused  were responsible  for the fatel injury .benefit of boubt goes to all the accused . 1968 SCMR 18. Plea of accused also be considered . PLD 1977 s.c 15. Unseen  murder .PLJ 1979 s.c 172. Discrepancies between  statement of eye-witness and circumstantion evidence 1977. SCMR 393 .mere  suspicion 1990.

Pld 1994 lah 187. Deceased not proved to have been  last seen alie in the company of accused . 1994 mld 387. Defence plea may be raised or not .  PLD lj 1631.

20. Absence of postmortem report . Unnatural death of deceased by the pistol shot fired by the accused having been proved by the ocular testimony ,failoure to conduct  postmortem not fatal .(2004 PCR.L. 1326.

21.Police statement. statement of i.o being  merely an opinion cannot be substituted for any piece of evidence. (2004 pcr.lj 1710)

22.Testimony of minor girls.testimony of minor girls sustaining injuries having no motive to falsely implicate accused  honesty and stragight-forward High court not justified to give over due –improtance to the deence plea,judgment of acquittal set aside and  that of conviction restored.(PLD 2004 S.C 403)

23.Contradiction /improvements.Any contasiction /improvements or other factors made by witness reflecting adversely on his credibility ,would not  by itself ,be  sufficient to reject his testimony  as a whole .court can rely upon a portion of the testimony o such witness I it is corroborated by other reliable evidence or circumstances.(2004 SCMR 477)

24.Approver .Exculpatory statement cannot be used against another co-accused. 1989 Pcr lj 1262.Accomplice evidence . 1989MLD1271.Evidence value 1989SCMR 1375.Lacking corroboration 1989MLD 1638.

                                                                                                                       

Saturday, 25 October 2014

A Brief History of Islam.......Compiled By Mian Muhammad Ashraf Asmi Advocate, Human Rights Activist


A Brief History of Islam


The Rightly guided Caliphs

Upon the death of the Prophet, Abu Bakr, the friend of the Prophet and the first adult male to embrace Islam, became caliph. Abu Bakr ruled for two years to be succeeded by 'Umar who was caliph for a decade and during whose rule Islam spread extensively east and west conquering the Persian empire, Syria and Egypt. It was 'Umar who marched on foot at the end of the Muslim army into Jerusalem and ordered the protection of Christian sites. 'Umar also established the first public treasury and a sophisticated financial administration. He established many of the basic practices of Islamic government.
'Umar was succeeded by 'Uthman who ruled for some twelve years during which time the Islamic expansion continued. He is also known as the caliph who had the definitive text of the Noble Quran copied and sent to the four corners of the Islamic world. He was in turn succeeded by 'Ali who is known to this day for his eloquent sermons and letters, and also for his bravery. With his death the rule of the "rightly guided" caliphs, who hold a special place of respect in the hearts of Muslims, came to an end.

The Caliphate

Umayyad

The Umayyad caliphate established in 661 was to last for about a century. During this time Damascus became the capital of an Islamic world which stretched from the western borders of China to southern France. Not only did the Islamic conquests continue during this period through North Africa to Spain and France in the West and to Sind, Central Asia and Transoxiana in the East, but the basic social and legal institutions of the newly founded Islamic world were established.

Abbasids

The Abbasids, who succeeded the Umayyads, shifted the capital to Baghdad which soon developed into an incomparable center of learning and culture as well as the administrative and political heart of a vast world.They ruled for over 500 years but gradually their power waned and they remained only symbolic rulers bestowing legitimacy upon various sultans and princes who wielded actual military power. The Abbasid caliphate was finally abolished when Hulagu, the Mongol ruler, captured Baghdad in 1258, destroying much of the city including its incomparable libraries.While the Abbasids ruled in Baghdad, a number of powerful dynasties such as the Fatimids, Ayyubids and Mamluks held power in Egypt, Syria and Palestine. The most important event in this area as far as the relation between Islam and the Western world was concerned was the series of Crusades declared by the Pope and espoused by various European kings. The purpose, although political, was outwardly to recapture the Holy Land and especially Jerusalem for Christianity. Although there was at the beginning some success and local European rule was set up in parts of Syria and Palestine, Muslims finally prevailed and in 1187 Saladin, the great Muslim leader, recaptured Jerusalem and defeated the Crusaders.

North Africa And Spain

When the Abbasids captured Damascus, one of the Umayyad princes escaped and made the long journey from there to Spain to found Umayyad rule there, thus beginning the golden age of Islam in Spain. Cordoba was established as the capital and soon became Europe's greatest city not only in population but from the point of view of its cultural and intellectual life. The Umayyads ruled over two centuries until they weakened and were replaced by local rulers. Meanwhile in North Africa, various local dynasties held sway until two powerful Berber dynasties succeeded in uniting much of North Africa and also Spain in the 12th and 13th centuries. After them this area was ruled once again by local dynasties such as the Sharifids of Morocco who still rule in that country. As for Spain itself, Muslim power continued to wane until the last Muslim dynasty was defeated in Granada in 1492 thus bringing nearly eight hundred years of Muslim rule in Spain to an end.

After the Mangol Invasion

The Mongols devastated the eastern lands of Islam and ruled from the Sinai Desert to India for a century. But they soon converted to Islam and became known as the Il-Khanids. They were in turn succeeded by Timur and his descendents who made Samarqand their capital and ruled from 1369 to 1500. The sudden rise of Timur delayed the formation and expansion of the Ottoman empire but soon the Ottomans became the dominant power in the Islamic world.

Ottoman Empire

From humble origins the Turks rose to dominate over the whole of Anatolia and even parts of Europe. In 1453 Mehmet the Conqueror captured Constantinople and put an end to the Byzantine empire. The Ottomans conquered much of eastem Europe and nearly the whole of the Arab world, only Morocco and Mauritania in the West and Yemen, Hadramaut and parts of the Arabian peninsula remaining beyond their control. They reached their zenith of power with Suleyman the Magnificent whose armies reached Hungary and Austria. From the 17th century onward with the rise of Westem European powers and later Russia, the power of the Ottomans began to wane. But they nevertheless remained a force to be reckoned with until the First World War when they were defeated by the Westem nations. Soon thereafter Kamal Ataturk gained power in Turkey and abolished the six centuries of rule of the Ottomans in 1924.

Persia

While the Ottomans were concerned mostly with the westem front of their empire, to the east in Persia a new dynasty called the Safavids came to power in 1502. The Safavids established a powerful state of their own which flourished for over two centuries and became known for the flowering of the arts. Their capital, Isfahan, became one of the most beautiful cities with its blue tiled mosques and exquisite houses. The Afghan invasion of 1736 put an end to Safavid rule and prepared the independence of Afghanistan which occured fommally in the 19th century. Persia itself fell into tummoil until Nader Shah, the last Oriental conqueror, reunited the country and even conquered India. But the rule of the dynasty established by him was short-lived. The Zand dynasty soon took over to be overthrown by the Qajars in 1779 who made Tehran their capital and ruled until 1921 when they were in turn replaced by the Pahlavis.

India

As for India, Islam entered into the land east of the Indus River peacefully. Gradually Muslims gained political power beginning in the early 13th century. But this period which marked the expansion of both Islam and Islamic culture came to an end with the conquest of much of India in 1526 by Babur, one of the Timurid princes. He established the powerful Mogul empire which produced such famous rulers as Akbar, Jahangir, and Shah Jahan and which lasted, despite the gradual rise of British power in India, until 1857 when it was officially abolished.

Malaysia And Indonesia

Farther east in the Malay world, Islam began to spread in the 12th century in northem Sumatra and soon Muslim kingdoms were establishd in Java, Sumatra and mainland Malaysia. Despite the colonization of the Malay world, Islam spread in that area covering present day Indonesia, Malaysia, the southern Phililppines and southern Thailand, and is still continuing in islands farther east.

Africa

As far as Africa is concemed, Islam entered into East Africa at the very beginning of the Islamic period but remained confined to the coast for some time, only the Sudan and Somaliland becoming gradually both Arabized and Islamized. West Africa felt the presence of Islam through North African traders who travelled with their camel caravans south of the Sahara. By the 14th century there were already Muslim sultanates in such areas as Mali, and Timbuctu in West Africa and Harar in East Africa had become seats of Islamic leaming.
Gradually Islam penetrated both inland and southward. There also appeared major charismatic figures who inspired intense resistance against European domination. The process of the Islamization of Africa did not cease during the colonial period and continues even today with the result that most Africans are now Muslims carrying on a tradition which has had practically as long a history in certain areas of sub-Saharan Africa as Islam itself.

Islam in the United States

It is almost impossible to generalize about American Muslims: converts, immigrants, factory workers, doctors; all are making their own contribution to America's future. This complex community is unified by a common faith, underpinned by a countrywide network of a thousand mosques.
Muslims were early arrivals in North America. By the eighteenth century there were many thousands of them, working as slaves on plantations. These early communities, cut off from their heritage and families, inevitably lost their Islamic identity as time went by. Today many Afro-American Muslims play an important role in the Islamic community.
The nineteenth century, however, saw the beginnings of an influx of Arab Muslims, most of whom settled in the major industrial centers where they worshipped in hired rooms. The early twentieth century witnessed the arrival of several hundred thousand Muslims from Eastem Europe: the first Albanian mosque was opened in Maine in 1915; others soon followed, and a group of Polish Muslims opened a mosque in Brooklyn in 1928.In 1947 the Washington Islamic Center was founded during the term of President Truman, and several nationwide organizations were set up in the fifties. The same period saw the establishment of other communities whose lives were in many ways modelled after Islam. More recently, numerous members of these groups have entered the fold of Muslim orthodoxy. Today there are about five million Muslims in America.

Aftermath of the Colonial Period

At the height of European colonial expansion in the 19th century, most of the Islamic world was under colonial rule with the exception of a few regions such as the heart of the Ottoman empire, Persia, Afghanistan, Yemen and certain parts of Arabia. But even these areas were under foreign influence or, in the case of the Ottomans, under constant threat. After the First World War with the breakup of the Ottoman empire, a number of Arab states such as Iraq became independent, others like Jordan were created as a new entity and yet others like Palestine, Syria and Lebanon were either mandated or turned into French colonies. As for Arabia, it was at this time that Saudi Arabia became finally consolidated. As for other parts of the Islamic world, Egypt which had been ruled by the descendents of Muhammad Ali since the l9th century became more independent as a result of the fall of the Ottomans, Turkey was turned into a secular republic by Ataturk, and the Pahlavi dynasty began a new chapter in Persia where its name reverted to its eastern traditional form of Iran. But most of the rest of the Islamic world remained under colonial rule.

Arab

It was only after the Second World War and the dismemberment of the British, French, Dutch and Spanish empires that the rest of the Islamic world gained its independence. In the Arab world, Syria and Lebanon became independent at the end of the war as did Libya and the shaykdoms around the Gulf and the Arabian Sea by the 1960's. The North African countries of Tunisia, Morocco and Algeria had to fight a difficult and, in the case of Algeria, long and protracted war to gain their freedom which did not come until a decade later for Tunisia and Morocco and two decades later for Algeria. Only Palestine did not become independent but was partitioned in 1948 with the establishment of the state of Israel.

 India

In India Muslims participated in the freedom movement against British rule along with Hindus and when independence finally came in 1947, they were able to create their own homeland, Pakistan, which came into being for the sake of Islam and became the most populated Muslim state although many Muslims remained in India. In 1971, however, the two parts of the state broke up, East Pakistan becoming Bengladesh.

Far East

Farther east still, the Indonesians finally gained their independence from the Dutch and the Malays theirs from Britain. At first Singapore was part of Malaysia but it separated in 1963 to become an independent state. Small colonies still persisted in the area and continued to seek their independence, the kingdom of Brunei becoming independent as recently as 1984.

Africa

In Africa also major countries with large or majority Muslim populations such as Nigeria, Senegal and Tanzania began to gain their independence in the 1950's and 1960's with the result that by the end of the decade of the 60's most parts of the Islamic world were formed into independent national states. There were, however, exceptions. The Muslim states in the Soviet Union failed to gain their autonomy or independence. The same holds true for Sinkiang (called Eastem Turkestan by Muslim geographers) while in Eritrea and the southern Philippines Muslim independence movements still continue.

National States

While the world of Islam has entered into the modern world in the form of national states, continuous attempts are made to create closer cooperation within the Islamic world as a whole and to bring about greater unity. This is seen not only in the meetings of the Muslim heads of state and the establishment of the OIC (Organization of Islamic Countries) with its own secretariat, but also in the creation of institutions dealing with the whole of the Islamic world. Among the most important of these is the Muslim World League (Rabitat al-alam al-Islami ) with its headquarters in Makkah. Saudi Arabia has in fact played a pivotal role in the creation and maintenance of such organizations.

Revival and Reassertation of Islam

Muslims did not wish to gain only their political independence. They also wished to assert their own religious and cultural identity. From the 18th century onward Muslim reformers appeared upon the scene who sought to reassert the teachings of Islam and to reform society on the basis of Islamic teachings. One of the first among this group was Muhammad ibn 'Abd al-Wahhab, who hailed from the Arabian peninsula and died there in 1792. This reformer was supported by Muhammad ibn al-Sa'ud, the founder of the first Saudi state. With this support Muhammad ibn 'Abd al-Wahhab was able to spread his teachings not only in Arabia but even beyond its borders to other Islamic lands where his reforms continue to wield influence to this day.
In the 19th century lslamic assertion took several different forms ranging from the Mahdi movement of the Sudan and the Sanusiyyah in North Africa which fought wars against European colonizers, to educational movements such as that of Aligarh in India aiming to reeducate Muslims. In Egypt which, because of al-Azhar University, remains to this day central to Islamic learning, a number of reformers appear, each addressing some aspect of Islamic thought. Some were concerned more with law, others economics, and yet others the challenges posed by Western civilization with its powerful science and technology. These included Jamal al-Din al-Afghani who hailed originally from Persia but settled in Cairo and who was the great champion of Pan-Islamism, that is the movement to unite the Islamic world politically as well as religiously. His student, Muhammad 'Abduh, who became the rector of al-Azhar. was also very influential in Islamic theology and thought. Also of considerable influence was his Syrian student, Rashid Rida, who held a position closer to that of 'Abd al-Wahhab and stood for the strict application of the Shari'ah. Among the most famous of these thinkers is Muhammad Iqbal, the outstanding poet and philosopher who is considered as the father of Pakistan.

Reform Organizations

Moreover, as Western influence began to penetrate more deeply into the fiber of Islamic society, organizations gradually grew up whose goal was to reform society in practice along Islamic lines and prevent its secularization. These included the Muslim Brotherhood (Ikhwan al-muslimin) founded in Egypt and with branches in many Muslim countries, and the Jama'at-i Islami of Pakistan founded by the influential Mawlana Mawdudi. These organizations have been usually peaceful and have sought to reestablish an Islamic order through education. During the last two decades, however, as a result of the frustration of many Muslims in the face of pressures coming from a secularized outside world, some have sought to reject the negative aspects of Western thought and culture and to return to an Islamic society based completely on the application of the Shari 'ah. Today in every Muslim country there are strong movements to preserve and propagate Islamic teachings. In countries such as Saudi Arabia Islamic Law is already being applied and in fact is the reason for the prosperity, development and stability of the country. In other countries where Islamic Law is not being applied, however, most of the effort of Islamic movements is spent in making possible the full application of the Shari'ah so that the nation can enjoy prosperity along with the fulfillment of the faith of its people. In any case the widespread desire for Muslims to have the religious law of Islam applied and to reassert their religious values and their own identity must not be equated with exceptional violent eruptions which do exist but which are usually treated sensationally and taken out of proportion by the mass media in the West.

Education and Science in the Islamic World

In seeking to live successfully in the modern world, in independence and according to Islamic principles, Muslim countries have been emphasizing a great deal the significance of the role of education and the importance of mastering Western science and technology. Already in the 19th century, certain Muslim countries such as Egypt, Ottoman Turkey and Persia established institutions of higher learning where the modem sciences and especially medicine were taught. During this century educational institutions at all levels have proliferated throughout the Islamic world. Nearly every science ranging from mathematics to biology as well as various fields of modern technology are taught in these institutions and some notable scientists have been produced by the Islamic world, men and women who have often combined education in these institutions with training in the West.
In various parts of the Islamic world there is, however, a sense that educational institutions must be expanded and also have their standards improved to the level of the best institutions in the world in various fields of leaming especially science and technology. At the same time there is an awareness that the educational system must be based totally on Islamic principles and the influence of alien cultural and ethical values and norms, to the extent that they are negative, be diminished. To remedy this problem a number of international Islamic educational conferences have been held, the first one in Makkah in 1977, and the foremost thinkers of the Islamic world have been brought together to study and ponder over the question of the relation between Islam and modern science. This is an ongoing process which is at the center of attention in many parts of the Islamic world and which indicates the significance of educational questions in the Islamic world today.

Influence of Islamic Science and Learning Upon the West

The oldest university in the world which is still functioning is the eleven hundred-year-old Islamic university of Fez, Morocco, known as the Qarawiyyin. This old tradition of Islamic learning influenced the West greatly through Spain. In this land where Muslims, Christians and Jews lived for the most part peacefully for many centuries, translations began to be made in the 11th century mostly in Toledo of Islamic works into Latin often through the intermediary of Jewish scholars most of whom knew Arabic and often wrote in Arabic. As a result of these translations, Islamic thought and through it much of Greek thought became known to the West and Western schools of learning began to flourish. Even the Islamic educational system was emulated in Europe and to this day the term chair in a university reflects the Arabic kursi (literally seat) upon which a teacher would sit to teach his students in the madrasah (school of higher learning). As European civillization grew and reached the high Middle Ages, there was hardly a field of learning or form of art, whether it was literature or architecture, where there was not some influence of Islam present. Islamic learning became in this way part and parcel of Western civilization even if with the advent of the Renaissance, the West not only turned against its own medieval past but also sought to forget the long relation it had had with the Islamic world, one which was based on intellectual respect despite religious opposition.

Conclusion

The Islamic world remains today a vast land stretching from the Atlantic to the Pacific, with an important presence in Europe and America, animated by the teachings of Islam and seeking to assert its own identity. Despite the presence of nationalism and various secular ideologies in their midst, Muslims wish to live in the modern world but without simply imitating blindly the ways followed by the West. The Islamic world wishes to live at peace with the West as well as the East but at the same time not to be dominated by them. It wishes to devote its resources and energies to building a better life for its people on the basis of the teachings of Islam and not to squander its resources in either internal or external conflicts. It seeks finally to create better understanding with the West and to be better understood by the West. The destinies of the Islamic world and the West cannot be totally separated and therefore it is only in understanding each other better that they can serve their own people more successfully and also contribute to a better life for the whole of humanity.


Sunday, 19 October 2014

Professional Tax....................................COMPILED ASHRAF ASMI ADVOCATE

Professional Tax


Introduction to Professional Tax
The Professional Tax is administered under the provisions of The Punjab Finance Act 1977 and the Punjab Professions and Trade Tax Rules 1977. This tax is levied and collected on/from the persons or class of persons engaged in a profession, trade, calling or employment in the Province of the Punjab and it shall come into force on and from the first day of July under section 1 (3) of the Punjab Finance Act, 1977.
History of Professional Tax
It was properly levied in 1964 as Rs. 30/- for every Profession, Trade, Calling and Employment under Punjab Finance Act, 1964 but it was made a proper shape under the Punjab Finance Act, 1977 and 6 different categories were defined first time. The maximum limit of the levy-able tax was Rs. 5000/-. But the latest position of the said tax was finalized in 1999, as follows:
The amendment in the Limitation Act, 1941 made by Federal Parliament, vide section 2 of the Federal Finance Act, 1999, the amendment made in the second schedule to the Punjab Finance Act,1977  vide section 6 of the Punjab Finance Act, 1977 had become redundant. Therefore, the Government of Punjab had stopped making assessment and recovery of professional tax once levied on the basis of payable income tax @ 1% under the provision of section 6 of the Punjab Finance Act, 1977 and had reverted back to the previous schedule forming the basis of assessment of professional tax in accordance with the amendment made by the Federal Parliament in the Limitation Act of 1941 vide section 2 of the Federal Finance Act of 1999 and subsequent enactment to this effect from 01.07.1977 instead of 01.07.1999 by the Punjab Government in complete adherence to the provision of section 4 of the Federal Finance Act, 2006. Under Article 163 of the constitution of 1973, Tax on professions, trade, callings or employment is a provincial levy. Therefore all functional establishments/units of the registered in business/professional activities in the province of Punjab are liable to be assessed to professional Tax under Section 3 of the Punjab Finance Act, 1977 and the second schedule made there under. In this context it is further submitted that vide section 4 of the Federal Finance Act of 2006 the Federal parliament has given effect to the said amendment in the Limitation Act of 1941 from 01.07.1977 instead of 01.07.1999. Therefore, the charge of professional tax upto the limit of Rs. 100,000/- in respect of assesses has been lawfully held valid with effect from 01.07.1977.
Modes of Professional Tax
 
1. Companies registered under Companies Ordinance, 1984
2. Factories as defined under the Factories Act,1932
3. Commercial Establishments other than the above said two categories
4. Importers and Exporters
5. Government Contractors 
6. Government Builders 
7. Government Property Developers
8. Service Providers
  • Property Dealers
  • Motor Car Dealers
  • Motor Cycle Dealer
  • Employees
  • Doctors
  • Hakeems or Ayuervedics
  • Auditing Firms
  • Engineers 
  • Tax consultants
  • Architects
  • Lawyers
  • Member of Stock Exchange
  • Money Changers
  • Recruiting Agents
  • Carriage of Goods and Passengers
  • Health Clubs
  • Jewellers
  • Departmental Stores
  • Electronic goods Stores
  • Cable Operators
  • Printing Presses
  • Pesticide Dealers
  • Tobacco Whole Sellers
Assessment Criteria
All the heads of Professional Tax are assessed under the following criteria:
Companieson Paid Up Capital
Factorieson Numbers of Employees 
Commercial Establishments
on Number of Employees except retailers 
and Whole sellers
Importers and Exporterson the Value of Goods Imported or Exported 
Government Contractorson the Value of Services Given
Government Builderson the Value of Contract
Government Property Developerson the Value of Services
Service ProvidersFixed
  
Class of PersonsRate of Tax Per annum 
1. Companies registered under Companies Ordinance, 1984 with paid up capital
i) Up to rupees 5 million
   5000/-
ii) Exceeding rupees 5 million but not exceeding rupees 50 million.
   20,000/-
iii) Exceeding rupees 50 million but not exceeding rupees 100 million.
   50,000/-
iv) Exceeding rupees 100 million but not exceeding rupees 200 million.
   75,000/-
v) Exceeding rupees 200 million.
   1,00,000/-
  
2. Persons other than companies, owning factories as defined under the Factories Act, 1932 and having
i) Employees not exceeding 10.
   1000/-
ii) Employees exceeding 10 but not exceeding 25.
   2000/-
iii) Employees exceeding 25. 
   5000/-
  
3. Persons other than companies owning commercial establishments having 10 or more employees 
i) a) Within Metropolitan and Municipal Corporation limits.
   3000/-
   b) Others.
   2000/-
ii) All other commercial establishments other than wholesalers and retailers.
   1000/-
  
3-A. Persons engaged in the import or export of goods who, during the preceding financial year, imported or exported goods of the value:-
i)   Exceeding rupees 1 lac but not exceeding rupees 1 million.   2000/-
ii)  Exceeding rupees 1 million but not exceeding rupees 5 million.   3000/-
iii) Exceeding rupees 5 million.   5000/-
  
4. Persons who are engaged in a profession, trade, calling or employment either wholly or partly within the Province of the Punjab, who were assessed to pay income tax during the preceding financial year.   200/-
 
5. Contractors, builders and property developers. who during the preceding financial year supplied to the Federal or the Provincial Government or a company or a factory or a commercial establishment or an autonomous or a semi autonomous organization or any Local Authority; goods, commodities and services of the value: 
i)   Not exceeding rupees 1 million.   500/-
ii)  Exceeding rupees 1 million but not exceeding rupees 10 million.   3000/-
iii) Exceeding rupees 10 million but not exceeding rupees 50 million.   5000/-
iv) Exceeding rupees 50 million.   10,000/-
  
6. Persons engaged in various professions and providing different services such as
i)   Medical consultants or specialists/dental surgeons   1000/-
ii)  Registered medical practitioners   1000/-
iii) Others including Homeopaths, Hakeems and Ayuervedics   1000/-
a) Within Metropolitan and Municipal Corporation limits
   500/-
b) Others
 
  
iv) Auditing firms (per professionally qualified persons)
a) Within Metropolitan and Municipal Corporation limits
   3000/-
b) Others 
   2000/- 
  
v) Management and Tax Consultants Architects, Engineering, Technical and Scientific Consultants
a) Within Metropolitan and Municipal Corporations limit
   3000/-
b) Others
   2000/-
  
vi) Lawyers   1000/-
vii) a) Members of Stock Exchanges
   5000/- 
  
b) Money changers:
 
i) Within Metropolitan and Municipal Corporation limits
3000/- 
ii) Others
1000/-
  
c) Motor Cycle/Scooter dealers: 
i) Within Metropolitan and Municipal Corporation limits
5000/-
ii) Others
3000/-
  
d) Motor Car Dealers and Real Estate Agents: 
i) Within Metropolitan and Municipal Corporation limits
10,000/-
ii) Others
5000/- 
  
e) Recruiting Agents: 
i) Within Metropolitan and Municipal Corporation limits
10,000/-
ii) Others 
5000/-
  
viii) Carriage of goods and passengers by road 
i) Within Metropolitan and municipal Corporation limits
2000/-
ii) Others 
1000/- 
  
ix) Health Clubs and Gymnasiums 
i) Within Metropolitan and municipal Corporation limits
2000/-
ii) Others 
1000/- 
  
x) Jewellers, Departmental stores, electronic goods stores, cable operators, printing presses and pesticide dealers.1000/-
xi) Tobacco vendors - wholesalers.2000/-
  
Taxing from a person engaged more than one profession
If a person is engaged in more than one profession, trade calling or employment, he shall pay the tax only in respect of one such profession, trade, calling or employment for which rate of tax is the highest, under section 3 (2) of Punjab Finance Act, 1977. 
  
Procedure of Survey
Most of the survey was made by personal visits to the allotted circles by the Inspector, which is conventional but most authentic source of survey and still in use, because of movability of the units time to time. But new ways were adopted during the last couple of years:
  • Directory of Industrial Establishments Punjab
  • Yellow Pages
  • SECP List of registered companies
  • List from Chamber of Commerce
  • Lists from Educational Departments etc.
Serving of Notices
Three types of initial notices are served to assessees, described below:
1. First Notice 
Following information and documents are demanded from the assessee, for the assessment of tax under section 3 of Punjab Finance Act, 1977 amended in 1999 and 2000 within the mention period:
  • Date of opening of the office with documentary evidence.
  • Photo copy of incorporation certificate if it is an incorporated company.
  • Paid-up capital of the company with documentary evidence i.e. form "A" acknowledged by SECP.
  • Value of import / export during the years to be taxed with documentary evidence (P-Copy of Income Tax returns for the said years)
  • Year wise value of work done / Services / Supplied goods to the Federal/Provincial/Semi Government department or a company or a Factory or a commercial establishment or an autonomous or semi autonomous or semi autonomous organization or any local authority, with documentary evidence.
  • Number of employees.
  • Ist and last income tax returns, acknowledge by Income Tax Department.
  • Professional Tax receipts if paid any, during last years.
2. Second Notice
Reminder of the first notice, on the expiration of stipulated period.
 
3. Third Notice
Reminder of the above two notices and final opportunity is given to the assessee to be heard.
Some "Special Notices" are also served:
4. Final Call Notice 
 
5. Ex-parte Decision
The section 4 (2) of Punjab Profession & Trade Tax Rules, 1977, give the Assessing Authority, District Excise & Taxation Officer, ability to decide the matter exparte on maximum taxation with 100% penalty.
 
6. Demand Notice
Demand notice is issued against those assessees, who are already assessed or decided exparte with the 32-A Challan form, within the period not less than 30 days after serving the notice under section 6 of the Punjab Professions & Trade Tax Rules, 1977. 
If assessee does not make any action for the payment of assessed tax following procedure is adopted under Land Revenue Act, 1967, vide the Section 6 of Punjab Finance Act, 1977.
7. Notice before Arrest Warrants or Attachment
Under section 81/82 of the Punjab Land Revenue Act, 1967
 
8. Arrest Warrants or Attachment Orders
Under Punjab Land Revenue Act, 1967
 
Appeal
If assesse has any objection about the assessment, he has right to appeal before Director Excise & Taxation under section 4 (3) of Punjab Profession & Trade Tax Rules, 1977 within 30 days and the Appellate Authority can order to charge the whole tax or to refund.
 
Demand Register
All the assessed units are written in the Demand Register, in which all the paid amounts as well as arrears are maintained as record under section 11 of the Punjab Professions & Trade Tax Rules, 1977 in Form P.F.T-3.
 
Taxing Year
Taxing year is from 1st July to 30th June (Fiscal Year), under section 1 (3) of the Punjab Finance Act, 1977
 
Payment Duration
Every person liable to pay the tax shall before the 31st day of August, in each calendar year, furnish to the District and Taxation Officer a statement giving his name, address, nature of his profession, trade calling or employment.
 
Crediting of amount
Every person shall credit the amount of the tax in the nearest treasury in Form P.R.T-2 or send the same to District Excise and Taxation Officer by postal order by a cheque on the State Bank of Pakistan, National Bank of Pakistan or any other bank having clearing accounts with either of these banks.
 
Deleting of Demand
If any person liable to pay tax discontinuous the trade, profession, employment or calling on the basis of which he is liable to pay the tax such person shall within 30 days of his discontinuing such trade, profession, employment or calling notify the fact to the District Excise and Taxation Officer, under section 10 of the Punjab Professions & Trade Tax Rules, 1977.
 

Property Tax Valuation Table 2014 compiled ashraf asmi advocate high court

Property Tax    Valuation Table 2014


  • RATE OF TAX
  • PROCEDURE OF ASSESSMENT
  • TIME AND MODE OF PAYMENT OF PROPERTY TAX
  • REBATE IN PROPERTY TAX
  • EXEMPTIONS TO PROPETY TAX
RATE OF TAX
Under the provisions of the Act, the property tax is levied on the annual value of buildings and land located in the rating area. It is levied at the rate of 5% of annual value at which the property may be let out from year to year basis.
PROCEDURE FOR ASSESSMENT
Assessment of the properties is based primarily on the nature of occupation and the type of building. Locality –wise yardsticks for commercial and residential, self or rented as the case may be, properties have been prescribed. Annual value the properties is calculated through these yardsticks. On the basis of annual value of the property unit, Property Tax is charged on the rates mentioned above.
TIME AND MODE OF PAYMENT
  • The Property Tax may be deposited on or before the 30th day of September with 5% rebate of tax for the current financial year.
  • Time allowed for payment is 30 days from the date of serving of Demand Notice accompanied with the Challan Form.
  • The tax is deposited into the Treasury or State Bank or in the specified branches of National Bank of Pakistan.
  • Payment can be made through a cheque (accompanied by Challan Form) drawn on a scheduled bank in favour of the Excise & Taxation Officer of the District concerned.
REBATE AND SURCHARGE
A rebate equal to 5 % of the amount of annual tax for financial year is allowed if the amount of annual tax paid in lumpsum on or before the 30th September of the financial year.
A late payment surcharge at the rate of one per cent of the gross payable tax shall stand imposed on the first day of every month of delay if the tax payable for any year is not paid by 30th day of September of the said year
EXEMPTIONS
  • The Property not capable of commanding annual rent exceeding Rs. 4320/-
  • A single house not commanding annual rent exceeding Rs. 6480/- if occupied by the owner for his residence.
  • The buildings owned by widows, minor orphan and/or disabled person tax liability of which is up to Rs.12150/- per annum are exempted.
  • One residential house up to one Kanal owned and occupied by a Federal or Provincial Retired Government servant is exempted.
  • Those buildings owned by Government or a Local Authority such as a Corporation, Municipality or town committee.
  • Mosques and other religious buildings.
  • Buildings and Lands used as public parks and playgrounds, schools, boarding, houses, hostels, libraries, and hospitals.
  • Properties, the rents of which are devoted exclusively to religious or prescribed public charitable institutions.
PROPERTY TAX NOTICES
  • P.T-10
It is a challan upon which name of assesses, his property number, amount of tax for current financial year, arrears (if any) and last date of payment is mentioned. Upon receipt of this challan the assessee should deposit tax before last date mentioned in any branch of National Bank of Pakistan or State Bank of Pakistan where provincial receipts are received. Challan consists of three portions. The duplicate portion of this challan is sent to the E&T department through treasury where amount deposited is entered in the concerned registered. It is desirable, if photo copy of receipt is directly sent of E&T office, so that proper entry is recorded in the relevant record in time so that no further notice is sent to the assessee.
  • P.T-11
When the assesse does not pay the tax in time specified in PT-10 a penalty equal to the amount of tax can be imposed upon him. Through PT-11 notice, the assessee is given opportunity to satisfy that non deposition of tax in time was not willful. On receipt of this notice, that assessee should appear personally or through some representative, before the concerned authority and inform the reasons for non depositions so that penalty may not be imposed upon him.
  • P.T-14
Where the owner of a property tax does not pay property tax in time, the tenant of the property may be made bound to deposit the rent in Government Treasury until tax liability is cleared. For this Purpose, Notice PT-14 is issued to the tenants who should deposit rent in Government Treasury on Challan PT-10.
  • P.T-13
Whenever the Assessing Authority ETO/AETO gets information about any change in description, use, possession, or ownership of any property unit, PT-13 is issued stating such change, proposed assessment and tax. The person who is served with this notice should file an objection in the office of concerned ETO within 14 days. If no objection is received within 14 days proposed change is confirmed.
NOTICE UNDER SECTION 81 OF LAND REVENUE ACT 1967
Whenever an assessee does not pay in time, the ETO with delegated powers of Assistant Collector Grade – I under Punjab Land Revenue Act, 1967 may issue a demand notice under Section 81 of the Act ibid. On receipt of this notice the assessee should immediately contact Excise & Taxation Officer because next step will be warrants of arrest to the defaulter.
COPY OF P.T.-1
The P.T.1 register is the basic documents in property tax record. In this register the particulars, descriptions, ownership, possessions, use, gross annual rental value, and the annual rental value of the properties are mentioned. Any changes in the property, ownership are incorporated in this register. Any person filing an appeal or revision is required to attach copy of PT-1 along with the appeal or revision. This copy can be obtained on an application written on a plain paper bearing a court fee stamp of Rs.20/-