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/-

Thursday, 9 October 2014

Gilgit-Baltistan only region of the world without constitutional rights”, SAC Bar Association........ MIAN ASHRAF ASMI ADVOCATE

 

Gilgit-Baltistan only region of the world without constitutional rights”, SAC Bar Association



Gilgit Baltistan is perhaps the only region on the global earth where citizens are still deprived of their  constitutional rights to govern themselves through their chosen representatives in real sense. Access to independent judiciary for enforcement of fundamental rights guaranteed under the constitution is also lacking in the Gilgit-Baltistan region.
These views were expressed at a joint meeting of the Office Bearers and  Executive Committee of the Gilgit-Baltistan Supreme Appellate Court Bar Association, held today at the Bar room.
Presided over by Advocate Shebaz Khan, President, the meeting participants highlighted the fact that the Supreme Court of Pakistan had decided and issued directions  to the Federation of Pakistan to implement constitutional and fundamental rights in the Gilgit-Baltistan region, “within six months”, in the case titled Al-Jehad Trust Versus Federation of Pakistan, vide its judgment dated 28th May, 1999.
Participants of the meeting expressed displeasure and great disappointment on the pushing back  policy of the above referred decision of the Apex Supreme Court of Pakistan by the Federation of Pakistan for the last 14 years, and “continuation of remote controlled governing system of Gilgit-Baltistan  through issuance of executive orders from the corridors of  the Ministry of Kashmir  & Gilgit Baltistan Affairs Islamabd.”
They maintained that the present governing system in Gilgit-Baltistan under the provision of  an executive order of Gilgit-Baltistan (Empowerment & Self-Governance) Order 2009,  is a “full and deliberate violation of the decision and directives of the Supreme Court of Pakistan, to give the people of Gilgit Baltistan a governing and judicial system guaranteed under a constitution.
The meeting observed that instead of giving more powers to the people of Gilgit Baltistan, the major powers  enjoying by the Government of Northern Areas  previously even under  Northern Areas Governance Order 1994, have been curtailed and withdrawn by assigning the same powers to  a half  represented institution namely  Gilgit Baltistan Council, having less than 50% representation of the  region, which is actually and factually second name of Kashmir & GB Affairs Ministry Islamabad. Apart from various other powers, absence of powers to amend the Order 2009 by the chosen representatives of GB and non existence of a Claus  in the present Order regarding status of  GB Chief Court as High Court ,  appearing in the previous executive order of  Northern Areas Governance Order 1994,  is enough to prove that the people of Gilgit Baltistan have not been actually empowered at all as directed by the apex court.
The meeting reminded Honorable Mian Mohammad Nawaz  Sharif, the Prime Minister of Pakistan regarding demands of the Association  made on 20th May, 2013 and conveyed through the Minister for K & GB Affairs Islamabad to include the above sensitive issueues in the 100 days Special Agenda of the present newly elected PMLN Government but unfortunately no response has been shown in this regard so far. However, the meeting expressed its hope  that the present regime will realize the sensitive situation of this region at the earliest to redress the confronting issues, which will be in the larger interest of Pakistan itself.
The meeting endorsed the decision of the recently held General Body meeting of the Association regarding knocking the doors of the Supreme Court of Pakistan for an immediate and effective implementation of the Supreme Court of Pakistan,s judgment reported in 1999 SCMR 1379. The meeting decided to send a delegation of office bearers of the Association to Islamabad very shortly to take appropriate and concrete steps in this regard.
The meeting further decided to consult and approach Pakistan Bar Council, Supreme Court Bar Association of Pakistan & AJK Supreme Court Bar Association for their support and collaboration for convening a Conference in Islamabad tentatively in the month of January/February 2014 regarding “Status of Gilgit Baltistan”
Issues related to the delays in establishment of Administrative Courts in Gilgit Baltistan with special reference to GB Services Tribunal, GB Revenue Board, GB Labor Courts and GB Drugs & Narcotics Courts by the Government of Gilgit Baltistan were also discussed and the “non-serious” attitude of the government was highlighted. Concerns were also shown about the practice of importing  Non-Local persons for appointments against the Judicial & Law related posts in Gilgit-Baltistan. It was demanded of the Federal and GB government to withdraw such appointments and hire eligible local people on important posts.
It was pointed out that a Banking Judge functioning in the region since  2012 is holding three different posts simultaneously, including Special Laws of Customs, Banking and Accountability. The meeting considered this act as not only an unlawful and illegal act but also a blow to the rights of local eligible judges & lawyers. The meeting demanded immediate separation of these posts to be filled from the local eligible persons.
Increase in the number of judges in GB was also demanded and appointment of local lawyers on vacant positions in the upper Courts.  Concerns were expressed over the issue of indefinite continuation of appointments made on contractual posts in the GB Judiciary.

The Role of the President Pakistan..................................... compiled by ASHRAF ASMI ADVOCATE, UMAN RIGHTS ACTIVIST

 

The Role of the President



  • President is the head of state and symbol of unity of the Republic.

  • President is elected by the Electoral College comprising Senate, National Assembly and the four Provincial Assemblies.

  • He is elected for the term of five years and can be re-elected but can hold office only for two consecutive terms.

  • Being the Constitutional Head of the State, Supreme Command of the Armed Forces vests in the President. He is an integral part of the Parliament, who is approached for the requisition of the National Assembly and the Senate Session.

  • His Annual Address to the Joint Session of the Parliament has immense significance for democracy in the State.

  • The President is the final authority in matters regarding Capital Punishments and possesses the power to The President must be kept informed on all the legislative matters by the Prime Minister. He exercises his functions in accordance with the advice of the Cabinet or the Prime Minister.

  • The president may seek briefing from Prime Minister on any administrative affair of the Country.

Tuesday, 7 October 2014

THE PUNJAB FAIR REPRESENTATION OF WOMEN ACT 2014 (Act IV of 2014)............................... compIled by: MIAN ASHRAF ASMI ADVOCATE, HUMAN RIGHTS ACTIVIST

THE PUNJAB FAIR REPRESENTATION OF WOMEN ACT 2014
(Act IV of 2014)
C O N T E N T S

SECTION                                HEADING

        1.           Short title and commencement.
        2.           Amendment of certain laws.
Schedule

THE PUNJAB FAIR REPRESENTATION
OF WOMEN ACT 2014

(Act IV of 2014)

[12 March 2014]

An Act to amend certain laws of the Punjab
for purposes of fair representation of women in
decision-making process and their empowerment.

Whereas it is expedient to amend certain laws of the Punjab for purposes of ensuring fair representation of women in decision-making bodies and their empowerment;
      It is enacted as follows:-

1.   Short title and commencement.– (1) This Act may be cited as the Punjab Fair Representation of Women Act 2014.
      (2)  It shall come into force at once.

2.   Amendment of certain laws.– The laws specified in the second column of the Schedule appended to this Act are amended to the extent and in the manner mentioned in the third column of the Schedule.

SCHEDULE
Sr. No.
Short title and number of
the Act/Ordinance
Amendments
1.
The Town Improvement Act, 1922
(IV of 1922)
For section 4, the following shall be substituted:-
4.   Constitution of Trust.– The Trust shall consist of a chairman and such other trustees including at least thirty three percent women, as may be appointed by the Provincial Government.”
2.
The Punjab Government Educational and Training Institution Ordinance, 1960
(XI of 1960)
In section 4, in subsection (1), after the word “members”, the words “including at least three women” shall be inserted.
3.
The Punjab Government Servants Benevolent Fund Ordinance, 1960
(XIV of 1960)
In section 6, in subsection (1)–
(a)   in clause (a), after the word and brackets “(Gazetted)”, the words “which shall include at least one female officer in BS-19 or above” shall be inserted;
(b)   in clause (b), after the word and brackets “(Non-Gazetted)”, the words “which shall include at least thirty three percent women” shall be inserted;
(c)   in clause (c), after the words “each District”, the words “which shall include at least thirty three percent women” shall be inserted; and
(d)   in clause (d), after the word “Management”, the words “which shall include at least one female officer in BS-19 or above,” shall be inserted.
4.
The Minimum Wages Ordinance 1961 (XXXIX of 1961)
In section 3, in subsection (1), for clauses (c) and (d), the following shall be substituted:-
"(c)  three members to represent the employers of the Province, including at least one woman; and
(d)   three members to represent the workers of the Province, including at least one woman.”
5.
The Punjab Board of Technical Education Ordinance, 1962
(XXXIX of 1962)
In section 4, after subsection (1), the following subsection (1a) shall be inserted:-
“(1a)  The Controlling Authority, while nominating members specified in clauses (v), (vi) and (ix) of subsection (1), shall nominate at least two women.”
6.
The Provincial Employees’ Social Security Ordinance, 1965
(X of 1965)
In section 5, in subsection (1), for clauses (c) and (d), the following shall be substituted:
“(c) three persons to represent the employers, including at least one woman; and
(d)   three persons to represent the secured persons, including at least one woman.”
7.
The Punjab Social Services Board Ordinance, 1970
(II of 1970)
In section 4, in subsection (7), for the word “two”, the word “three” shall be substituted.
8.
The Punjab Fair Price Shops (Factories) Ordinance, 1971
(XIII of 1971)
In section 10, in subsection (1), in the proviso, for the full stop at the end, a semi-colon shall be substituted and after the existing proviso, the following second proviso shall be inserted:-
    “Provided further that if women are employed in a factory as workers, their representation at the Managing Committee shall not be less than the proportion of their numerical strength in the work force of the factory.”
9.
The University of the Punjab Act, 1973
(IX of 1973)
1.     In section 23, in subsection (1)–
(a)   in clause (xii), after the figure “15”, the words “including at least five female teachers” shall be inserted;
(b)   in clause (xiii), after the words “Affiliated Colleges”, the words “including at least two female Principals” shall be inserted;
(c)   in clause (xiv), after the figure “15”, the words “including at least five female teachers” shall be inserted;
(d)   in clause (xvi), after the word “representatives”, wherever occurs, the words “including at least one female representative” shall be inserted;
(e)   in clause (xvii), after the words “Registered Graduates”, the words “including at least two women” shall be inserted; and
        (f)    in clause (xviii), after the word “persons”, the words “including at least two women” shall be inserted.
2.     In section 25, in subsection (1)–
(a)   in clause (iv), after the word “members”, the words “including at least one female member” shall be inserted;
(b)      in clause (ix), after the word “Lecturer”, the words “out of whom at least one shall be a woman” shall be inserted; and
        (c)    in clause (xi), after the word “one”, the word “female” shall be inserted.
3.     In section 27, in subsection (1)–
        (a)   in clause (ix), after the word “Professors”, the words “including at least one female Associate Professor” shall be inserted;
(b)   in clause (x), after the word “Lecturers”, the words “including at least two women” shall be inserted;
(c)   in clause (xi), for the word “one”, occurring for the second time, the word “two” shall be substituted;
(d)   in clause (xii), for the word “one”, occurring for the second time, the word “two” shall be substituted; and
        (e)    in clause (xiii), after the word “persons”, the words “including at least one woman” shall be inserted
10.
The University of Agriculture Faisalabad Act, 1973
(XII of 1973)
1.     In section 22, in subsection (1)–
        (a)   in clause (x), after the word “fifteen”, the words “including at least three female teachers of the University” shall be inserted;
        (b)   in clause (xii), after the word “experts”, the words “including at least two female experts” shall be inserted; and
        (c)   in clause (xviii), after the word “members”, the words “including at least one female representative” shall be inserted.
2.     In section 24, in subsection (1):
            (a)       in clause (iv), after the word “members”, the words “including at least one female member” shall be inserted;
        (b)   in clause (ix), after the word “Lecturer”, the words “out of whom at least one shall be a woman” shall be inserted; and
        (c)    in clause (xi), after the word “one”, the word “female” shall be inserted.
3.     In section 26, in subsection (1), in clause (vii), after the word “Instructors”, the words “out of whomat least two shall be women” shall be inserted.
11.
The Punjab Small Industries Corporation Act, 1973
(XV of 1973)
In section 5, in subsection (1), in clause (6), after the word “members”, the words “including at least one woman, if available” shall be inserted.
12.
The University of Engineering and Technology Lahore Act, 1974
(V of 1974)
1.     In section 21, in subsection (1)–
        (a)   in clause (x), after the word “themselves”, the words “out of whom at least seven shall be female teachers” shall be inserted;
        (b)   in clause (xiii), after the word “representatives”, the words “including at least one female representative” shall be inserted;
        (c)    in clause (xiv), after the words “Registered Graduates”, the words “including at least one woman” shall be inserted; and
        (d)   in clause (xv), after the word “persons”, the words “including at least one woman” shall be inserted.
2.     In section 23, in subsection (1)–
            (a)       in clause (iv), after the word “members”, the words “including at least one female member” shall be inserted; and
            (b)       in clause (ix), after the word “Lecturer”, the words “out of whom at least two shall be women” shall be inserted.
3.     In section 25, in subsection (1), in clause (viii), after the word “persons”, the words “including at least one woman” shall be inserted.
13.
The Bahauddin Zakariya University Act, 1975
(III of 1975)
1.     In section 23, in subsection (1)–
        (a)   in clause (xii), after the figure “15”, the words “including at least five women” shall be inserted;
        (b)   in clause (xiii), after the words “Affiliated Colleges”, the words “including at least two female Principals” shall be inserted;
        (c)   in clause (xiii-a), after the words “ten teachers”, the words “including at least three female teachers” shall be inserted;
        (d)   in clause (xv), after the word “representatives”, wherever occurs, the words “including at least one female representative” shall be inserted;
        (e)   in clause (xvi), after the words “Registered Graduates”, the words “including at least two women” shall be inserted; and
        (f)   in clause (xvii), after the word “persons”, the words “including at least two women” shall be inserted.
2.     In section 25, in subsection (1):
        (a)   in clause (iv), after the word “members”, the words “including at least one female member” shall be inserted;
        (b)   in clause (ix), after the word “Lecturer”, the words “out of whom at least one shall be a woman” shall be inserted;
        (c)   in clause (xi), after the word “one”, the word “female” shall be inserted.
3.     In section 27, in subsection (1):
        (a)   in clause (x), after the word “Professors”, the words “including at least one female Associate Professor” shall be inserted; and
        (b)   in clause (xi), after the word “Lecturers”, the words “out of whom at least two shall be women” shall be inserted.
14.
The Islamia University of Bahawalpur Act, 1975
(IV of 1975)
1.     In section 22, in subsection (1)–
        (a)   in clause (xi), after the figure “5”, the words “including at least two female teachers” shall be inserted;
        (b)   in clause (xii), after the words “Affiliated Colleges”, the words “including at least one female Principal” shall be inserted;
        (c)   in clause (xiii), after the word “five”, the words “including at least two women” shall be inserted;
            (d)      in clause (xv), after the word “representatives”, wherever occurs, the words “including at least one female representative” shall be inserted;
        (e)    in clause (xvi), after the words “Registered Graduates”, the words “including at least one woman” shall be inserted; and
        (f)    in clause (xvii), after the word “persons”, the words “including at least one woman” shall be inserted.
2.     In section 24, in subsection (1)–
            (a)      in clause (iv), after the word “members”, the words “including at least one female member” shall be inserted;
        (b)   in clause (ix), after the word “Lecturer”, the words “out of whom at least one shall be a woman” shall be inserted; and
        (c)   in clause (xi), after the word “one”, the word “female” shall be inserted.
3.     In section 26, in subsection (1)–
        (a)   in clause (ix), after the word “Lecturers”, the words “out of whom at least one shall be a woman” shall be inserted; and
        (b)   in clause (xii), after the word “persons”, the words “including at least one woman” shall be inserted.
15.
The Punjab Council of the Arts Act, 1975
(XXIV of 1975)
In section 4, in subsection (1)–
(a)   in clause (d), after the word “members”, the words “including at least two female members” shall be inserted; and
(b)   in clause (l), after the words “sixteen persons”, the words “including at least five women” shall be inserted.
16.
The Punjab Seed Corporation Act, 1976
(X of 1976)
In section 4, in subsection (3)–
(a)   for clause (e), the following shall be substituted:-
        “two representatives including at least one female representative, if available from the farming community to be nominated by the Government”; and
(b)   for clause (f), the following shall be substituted:
        two representatives including at least one female representative, if available from the seed trade to be nominated by the Government”.
17.
The Punjab Boards of Intermediate and Secondary Education Act, 1976
(XIII of 1976)
In section 5, in subsection (1)–
(a)   in clause (vii), after the word “one”, the word “female” shall be inserted; and
(b)   in clause (ix), for the word “two persons”, the words “including at least one woman” shall be inserted.
18.
The Cholistan Development Authority Act, 1976
(XIV of 1976)
In section 4, in subsection (3), in clause (b), after the word “members”, the words “including at least one female member” shall be inserted.
19.
The Punjab Economic Research Institute Ordinance, 1980
(X of 1980)
In section 5, in subsection (2), in clause (9), after the word “members”, the words “including at least one female member” shall be inserted.
20.
The Zakat and Ushr Ordinance, 1980
(XVIII of 1980)
1.     In section 14, in subsection (2), in clause (c), for the word “two”, the word “three” shall be substituted.
2.     In section 16, in subsection (3), in clause (a), for the word “two”, the word “three” shall be substituted.
3.     In section 18–
        (a)   in subsection (3), for the word “two”, the word “three” shall be substituted; and
        (b)   in subsection (4), in the third proviso, for the word “two”, the word “three” shall be substituted.
21
The Disabled Persons (Employment and Rehabilitation) Ordinance, 1981
(XL of 1981)
In section 5, in clause (m), after the words “four persons”, the words “including at least two women” shall be inserted.
22.
The Employment of Children Act 1991
(V of 1991)
In section 5, in subsection (2), after the word “experts”, the words “including four women” shall be inserted.
23.
The Punjab Bait-ul-Maal Act, 1991
(VII of 1991)
In section 2, in subsection (3), after the word “members”, the words “including at least four women” shall be inserted.
24.
The Punjab Health Foundation Act, 1992
(XI of 1992)
In section 3, in subsection (1), after the words “non-official members”, the words “with at least thirty three percent female members from amongst the non-official members” shall be inserted.
25.
The University of Engineering and Technology Taxila Act, 1994
(XII of 1994)
1.     In section 21, in subsection (1)–
        (a)   in clause (i), after the word “eminent”, the word “female” shall be inserted; and
        (b)   in clause (o), after the word “one”, the word “female” shall be inserted.
2.     In section 23, in subsection (1)–
             (a)      in clause (h), after the word “teachers”, the words “including at least one female teacher” shall be inserted; and
        (b)   in clause (i), after the word “persons”, the words “including at least one woman” shall be inserted.
26.
The Pir Mehr Ali Shah Arid Agriculture University Rawalpindi Act 1995
(V of 1995)
1.     In section 21, in subsection (1)–
        (a)   in clause (b), after the word “one”, the word “female” shall be inserted;
        (b)   in clause (i), after the word “themselves”, the words “out of whom at least one shall be a woman” shall be inserted.
2.     In section 23, in subsection (1)–
        (a)   in clause (g), after the word “Instructors”, the words “out of whom at least two shall be women” shall be inserted;
        (b)   in clause (m), after the word “Scientists”, the words “including at least one female scientist, if available” shall be inserted.
27.
The Punjab Irrigation and Drainage Authority Act 1997
(XI of 1997)
In section 3, in subsection (3), after the words “number of the farmer members”, the words “out of whom at least four shall be women” shall be inserted.
28.
The Punjab Agriculture Research Board Act, 1997
(XIV of 1997)
In section 4–
(a)   for subsection (1), for the word “fifteen”, the word “sixteen” shall be substituted; and
(b)   for subsection 3, the following shall be substituted:-
        “(3) Not less than three members of Provincial Assembly of the Punjab including at least one female member and three representatives of the farmers including at least one female representative shall be the members of the Board.”
29.
The Punjab Environmental Protection Act, 1997
(XXXIV of 1997)
In section 3, in subsection (1), in clause (iii), for the semi-colon and the word “and”, a colon shall be substituted and thereafter the following proviso shall be added:
       “Provided that at least one female member of the Assembly and at least four women shall be appointed as non-official members; and”.
30.
The Punjab Information Technology Board Ordinance, 1999
(XLIV of 1999)
In section 3, in subsection (1), after the word “members”, the words “including at least thirty three percent women” shall be inserted.
31.
Fatima Jinnah Women University Rawalpindi Ordinance, 1999
(XLIII of 1999)
1.     In section 20, in subsection (1)–
        (a)   in clause (ix), after the word “Division”, the words “out of whom at least two shall be female members of the Assembly” shall be inserted; and
        (b)   in clause (x), after the word “one”, the word “female” shall be inserted.
2.     In section 22, in subsection (1), in clause (xii), after the word “persons”, the words “including at least two women” shall be inserted.
32.
The Lahore College for Women University, Lahore Ordinance, 2002
(XLIX of 2002)
1.     In section 20, in subsection (1)–
        (a)   in clause (vii), after the word “one”, the word “female” shall be inserted;
        (b)   in clause (x), after the word “persons”, the words “including one woman” shall be inserted; and
        (c)    in clause (xiii), after the words “affiliated colleges”, the words “including at least one female Principal” shall be inserted.
2.     In section 22, in subsection (1)–
        (a)   in clause (vii), after the word “lecturers”, the words “out of whom at least two shall be women” shall be inserted;
        (b)   in clause (ix), after the word “persons”, the words “including at least two women” shall be inserted;
        (c)   in clause (x), after the word “persons”, the words “including at least one woman” shall be inserted;
            (d)      in clause (xiii), after the word “persons”, the words “including at least one woman” shall be inserted; and
        (e)    in clause (xiv), after the word “experts”, the words “including at least one female expert” shall be inserted.
33.
The Punjab Housing and Town Planning Agency Ordinance, 2002
(LXXVIII of 2002)
In section 3, in subsection (3)–
(a)   in clause (g), after the word “architects”, the words “preferably one woman” shall be inserted; and
(b)   in clause (i), after the word “persons”, the words “including at least two women” shall be inserted.
34.
The University of Veterinary and Animal Sciences, Lahore Ordinance, 2002
(XXIX of 2002)
1.     In section 22, in subsection (1)–
        (a)   for clause (ii), the following shall be substituted:-
                “(ii) four senior scientists including at least two women to be nominated by the Chancellor”; and
        (b)   in clause (vii), after the word “eminence”, the words “including at least one woman” shall be inserted.
2.     In section 24, in subsection (1), in clause (viii), after the word “Scientists”, the words “including at least one female Scientist” shall be inserted.
35.
The Government College University Lahore Ordinance, 2002
(XLVIII of 2002)
1.     In section 20, in subsection (1)–
        (a)   in clause (vii), after the word “one”, the word “female” shall be inserted;
        (b)   in clause (x), after the word “persons”, the words “including at least one woman” shall be inserted;
        (c)    in clause (xiii), after the words “affiliated colleges”, the words “including at least one female Principal” shall be inserted; and
        (d)   in clause (xv), after the word “members”, the words “including at least one female member” shall be inserted.
2.     In section 22, in subsection (1)–
        (a)   in clause (vii), after the word “lecturers”, the words “out of whom at least two shall be women” shall be inserted;
        (b)   in clause (ix), after the word “persons”, the words “including at least two women” shall be inserted;
        (c)    in clause (x), after the word “persons”, the words “including at least one woman” shall be inserted;
            (d)       in clause (xiii), after the word “persons”, the words “including at least one woman” shall be inserted; and
        (e)   in clause (xiv), after the word “experts”, the words “including at least one female expert” shall be inserted
36.
The University of Education, Lahore Ordinance, 2002
(L of 2002)
1.     In section 19, in subsection (1)–
        (a)   in clause (f), after the word “one”, the word “female” shall be inserted; and
        (b)   in clause (j), after the word “Punjab”, the words “including at least one female member of the Assembly” shall be inserted.

2.     In section 21, in subsection (1)–
        (a)   in clause (e), after the word “teachers”, the words “including at least one female teacher” shall be inserted;
        (b)   in clause (g), after the word “persons”, the words “including at least one woman” shall be inserted; and
        (c)   in clause (h), after the word “experts”, the words “including at least one female expert” shall be inserted.
37.
The Lahore Arts Council Ordinance, 2002
(LXIII of 2002)
In section 8, in subsection (1), after the words “twelve non official members”, the words “including at least four women” shall be inserted.
38.
The University of Health Sciences Lahore Ordinance 2002
(LVIII of 2002)
1.     In section 23, in subsection (1), in clause (i), after the word “members”, the words “including at least two women” shall be inserted.
2.     In section 26, in subsection (1)–
        (a)   in clause (vi), after the word “personalities”, the words “including at least one woman” shall be inserted; and
             (b)      in clause (vii), after the word, “affiliated colleges”, the words “including at least one female Principal, if available” shall be inserted.
39.
The Government College University Faisalabad Ordinance, 2002
(LXX of 2002)
1.     In section 20, in subsection (1)–
        (a)   in clause (viii), after the word “persons”, the words “including at least two women” shall be inserted;
        (b)   in clause (xi), after the words “affiliated colleges”, the words “including at least one female Principal, if available” shall be inserted; and
        (c)   in clause (xiii), after the word “Punjab”, the words “including at least one female member of the Assembly” shall be inserted.


2.    In section 22, in subsection (1)–
        (a)   in clause (iv), after the word “Principals”, the words “including at least one female Principal, if available” shall be inserted;
        (b)   in clause (vi), after the word “lecturers”, the words “out of whom at least two shall be women” shall be inserted;
        (c)   in clause (viii), after the word “persons”, the words “including at least two women” shall be inserted;
        (d)   in clause (xi), after the word “persons”, the words “including at least one woman” shall be inserted; and
        (e)   in clause (xii), after the word “experts”, the words “including at least one female expert” shall be inserted.
40.
The Punjab Medical and Health Institutions Act, 2003
(IX of 2003)
1.     In section 6, in subsection (1), in clause (e), after the word “members”, the words “including at least two women” shall be inserted.
2.     In section 10, in subsection (2), after the word “members”, the words “including at least thirty three percent women” shall be inserted.
41.
The University of Sargodha Ordinance, 2002
(LXXX of 2002)
1.     In section 20, in subsection (1)–
        (a)   in clause (viii), after the word “persons”, the words “including at least two women” shall be inserted;
        (b)   in clause (x), after the word “colleges”, the words “including at least one female Principal, if available” shall be inserted;
             (c)      in clause (xi), after the words “affiliated colleges”, the words “including at least one female Principal, if available” shall be inserted; and
        (d)   in clause (xiii), after the word “Punjab”, the words “including at least one female member of the Assembly” shall be inserted.
2.     In section 22, in subsection (1)–
        (a)   in clause (iv), after the word “Principals”, the words “including at least one female Principal, if available” shall be inserted;
        (b)   in clause (vi), after the word “lecturers”, the words “out of whom at least two shall be women” shall be inserted;
        (c)   in clause (viii), after the word “persons”, the words “including at least two women” shall be inserted;
            (d)       in clause (xi), after the word “persons”, the words “including at least one woman” shall be inserted; and
        (e)   in clause (xii), after the word “experts”, the words “including at least one female expert” shall be inserted.
42.
The University of Gujrat Act, 2004
(IX of 2004)
1.     In section 21, in subsection (1)–
        (a)   in clause (ii), after the word “Punjab”, the words “including at least one female member of the Assembly” shall be inserted;
        (b)   in clause (ix), after the word “persons”, the words “including at least two women” shall be inserted;



        (c)   in clause (xi), after the words “constituent colleges”, the words “including at least one female Principal, if available” shall be inserted; and
        (d)   in clause (xii), after the word “affiliated colleges”, the words “including at least one female Principal, if available” shall be inserted.
2.     In section 23, in subsection (1)–
            (a)       in clause (iv), after the words “affiliated colleges”, the words “including at least one female Principal, if available” shall be inserted;
        (b)   in clause (vi), after the word “lecturers”, the words “out of whom at least two shall be women” shall be inserted;
        (c)   in clause (viii), after the word “persons”, the words “including at least two women” shall be inserted;
        (d)   in clause (xi), after the word “persons”, the words “including at least one woman” shall be inserted; and
        (e)    in clause (xii), after the word “experts”, the words “including at least one female expert” shall be inserted.
43.
The Punjab Government Servants Housing Foundation Act 2004
(X of 2004)
In section 4, in subsection (1)–
(a)   in clause (g), after the word “Punjab”, the words “including at least one female civil servant” shall be inserted; and
(b)   in clause (h), after the word “persons”, the words “including at least one woman” shall be inserted.
44.
The Punjab Journalists Housing Foundation Act 2004
(XI of 2004)
In section 4, in subsection (1), in clause (d), after the words “provided that”, the words “at least one of them shall be a female member of the Assembly and” shall be inserted.
45.
The Punjab Destitute and Neglected Children Act 2004
XVIII of 2004)
In section 6, in subsection (1)–
(a)   in clause (e), after the words “provided that”, the words “at least one of them shall be a female member of the Assembly and” shall be inserted;
(b)   in clause (f), after the word “agencies”, the words “including at least one woman” shall be inserted;
(c)   in clause (g), after the word “sciences”, the words “including at least one female Professor” shall be inserted; and
(d)   in clause (h), after the word “persons”, the words “including at least two women” shall be inserted.
46.
The Punjab Institute of Language, Art and Culture Act, 2004
(XXI of 2004)
In section 5, in subsection (1), in clause (l), after the word “members”, the words “including at least two women” shall be inserted.
47.
The King Edward Medical University Lahore Act 2005
(V of 2005)
1.     In section 22, in subsection (1)–
        (a)   in clause (xx), after the word “Punjab”, the words “including at least two female member of the Assembly” shall be inserted; and
        (b)   in clause (xxiv), after the word “persons”, the words “including at least two women” shall be inserted.
2.     In section 24, in subsection (1)–
        (a)   in clause (j), after the word “Professors”, the words “including at least one female Professor” shall be inserted;
        (b)   in clause (k), after the word “college”, the words “including at least one female Principal” shall be inserted;
        (c)   in clause (l), after the word “nominees”, the words “including at least one woman” shall be inserted;
        (d)   in clause (r), after the word “bankers”, the words “including at least one woman” shall be inserted; and
        (e)    in clause (s), after the word “NGOs”, the words “including at least one woman” shall be inserted.
3.     In section 26, in subsection (1)–
        (a)   in clause (v), after the word “Professors”, the words “including at least one female” shall be inserted; and
        (b)   in clause (ix), after the word “Professors”, the words “including at least one female Assistant Professor” shall be inserted.
48.
The Punjab Emergency Service Act 2006
(IV of 2006)
In section 6, in subsection (1), in clause (l), after the word “representatives”, the words “including at least one female representative” shall be inserted.
49.
The Punjab Procurement Regulatory Authority Act 2009
(VIII of 2009)
In section 6, in subsection (2)–
(a)   in clause (g), after the word “Punjab”, the words “including at least one female member of the Assembly” shall be inserted; and
(b)   in clause (h), after the word “industry”, the words “including at least one female” shall be inserted.
50.
The Punjab Privatization Board Act 2010
(IV of 2010)
In section 4, in subsection (1), in clause (a), after the word “Punjab”, the words “including at least one female member of the Assembly” shall be inserted.
51.
The Punjab Daanish Schools and Centers of Excellence Authority Act 2010
(V of 2010)
In section 3, in subsection (4), in clause (b), after the word “Punjab”, the words “including at least one female member of the Assembly” shall be inserted.
52.
The Punjab Technical Education and Vocational Training Authority Act 2010
(X of 2010)
In section 4, in subsection (1), after the word “members”, the words “including at least thirty three percent female members” shall be inserted.
53.
The Punjab Examination Commission Act 2010
(XI of 2010)
In section 4, in sub-section (1)–
(a)   in clause (a), after the word “Punjab”, the words “including at least one female member of the Assembly” shall be inserted;
(b)   in clause (j), after the word “educationists”, the words “including at least one female educationist” shall be inserted; and
(c)   in clause (k), after the word “schools”, the words “including at least one woman” shall be inserted.
54.
The Women University Multan Act 2010
(XV of 2010)
1.     In section 19, in subsection (1)–
        (a)   in clause (vii), after the word “one”, the word “female” shall be inserted;
        (b)   in clause (ix), after the word “eminence”, the words “including at least one woman” shall be inserted;
        (c)    in clause (xi), after the words “constituent colleges”, the words, “including at least one female Principal” shall be inserted; and
        (d)   in clause (xii) after the words “affiliated colleges”, the words “including at least one female Principal” shall be inserted.
2.     In section 21, in sub-section (1)–
             (a)      in clause (vii), after the word “persons”, the words “including at least one woman” shall be inserted; and
             (b)      in clause (ix), after the word “experts”, the words “including at least two female experts” shall be inserted.
3.     In section 26, in subsection (1)–
        (a)   in clause (d), after the word “one”, the word “female” shall be inserted; and
        (b)   in clause (f), after the word “experts”, the words “including at least one female expert” shall be inserted.
55.
The Punjab Industrial Relations Act 2010
(XIX of 2010)
1.     In section 6, in subsection (2)–
        (a)   in clause (a), the word “and” shall be omitted; and
        (b)   in clause (b), for the full stop a semi-colon and the word “and” shall be substituted, and the following clause (c) shall be inserted:
        “(c) If women are employed as workers in the establishment, group of establishments or industry with which the trade union is connected, unless it has included the female workers in the executive body, not being less than the proportion of their numerical strength in the work force of the establishment, group of establishments or industry.”
2.     In section 29, in subsection (2), in clause (b), for the full stop at the end, a semi-colon and the word “and” shall be substituted and the following clause (c) shall be inserted:
        “(c) if women are employed as workers in the establishment, be women not less than the proportion of their numerical strength in the work force of the establishment.”
56.
The Punjab Holy Quran (Printing and Recording) Act, 2011
(XIII of 2011)
In section 4, in subsection (1), after the word “Muslims”, the words “out of whom at least thirty three percent shall be women, if available” shall be inserted.
57.
The Punjab Food Authority Act 2011
(XVI of 2011)
In section 4–
(1)   in subsection (1)–
        (a)   in clause (f), after the word “Punjab”, the words “including at least one female member of the Assembly” shall be inserted;
        (b)   in clause (g), after the word “scientists”, the words “including at least one female scientist” shall be inserted;
        (c)   in clause (k), after the word “farmers”, the words “including at least one female representative” shall be inserted;
        (d)   in clause (l), after the word “consumers”, the words “including at least one female consumer” shall be inserted; and
(2)   after subsection (1), the following subsection (1a) shall be inserted:-
        “(1a)       The Government shall, while appointing members mentioned in clauses (h), (i) and (j) of subsection (1), appoint at least one female belonging to any of those categories.”

58.
The Lahore Ring Road Authority Act 2011
(XVII of 2011)
In section 7, in subsection (3), for the full stop, a semi-colon shall be substituted and thereafter, the following proviso shall be inserted:-
    “Provided that the Government shall give preference to a female professional”
59.
The Punjab Power Development Board Act 2011
(XVIII of 2011)
In section 4–
(a)   in subsection (1), for the word “ten”, the word “twelve” shall be substituted; and
(b)   for subsection (2), the following shall be substituted:-
        “(2)   The Government shall appoint two members from amongst the representatives of the private power producers including at least one woman, if available and four members of the Provincial Assembly of the Punjab including at least two female members of the Assembly.”
60.
The Parks and Horticulture Authority Act 2012
(XLVII of 2012)
1.     In section 6, in subsection (2)–
        (a)   in clause (c), after the word “Punjab”, the words “including at least one female member” shall be inserted; and
        (b)   in clause (j), after the word “environmentalists”, the words “including at least one female environmentalist” shall be inserted.
(2)   After subsection (2), the following subsection (2a) shall be inserted:-
        “(2a)  The Government shall, while appointing members mentioned in clauses (k) and (l) of subsection (1) appoint at least one woman from any of those categories.”
61.
The Information Technology University of the Punjab Act 2012
(LIV of 2012)
1.     In section 19, in subsection (1)–
        (a)   in clause (i), after the word “Deans” the words “including at least one female Dean, if available” shall be inserted;
        (b)   in clause (j), after the word “persons”, the words “including at least two women” shall be inserted; and
        (c)   in clause (k), after the words “affiliated colleges”, the words “including at least one female Principal, if available” shall be inserted.
2.     In section 21, in subsection (1)–
        (a)   in clause (d), after the word “themselves”, the words “out of whom at least one shall be a woman” shall be inserted; and
        (b)   in clause (e), after the word “experts”, the words “including at least one female expert” shall be inserted.
3.     In section 26, in subsection (1)–
        (a)   in clause (d), after the word “one”, the word “female” shall be inserted; and
        (b)   in clause (f), after the word “experts”, the words “including at least one female expert” shall be inserted.
62.
The Ghazi University, Dera Ghazi Khan Act 2012
(XXIX of 2012)
1.     In section 19, in subsection (1)–
        (a)   in clause (j), after the word “persons”, the words “including at least one woman” shall be inserted;
            (b)       in clause (m), after the words “affiliated colleges”, the words “including at least one female Principal, if available” shall be inserted; and
        (c)    in clause (n), after the word “Punjab”, the words “including at least one female member of the Assembly” shall be inserted.
63.
The Punjab Metrobus Authority Act 2012
LVI of 2012)
In section 3, in subsection (6)–
(a)   in clause (d), after the word “members”, the words “including at least one female member” shall be inserted; and
(b)   in clause (e), after the word “persons”, the words “including at least one woman” shall be inserted.
64.
The Government College Women University Faisalabad Act 2012
(VI of 2013)
1.     In section 19, in subsection (1), in clause (j), after the word “persons”, the words “at least one woman” shall be inserted.
2.     In section 21, in subsection (1)–
            (a)       in clause (vii), after the word “persons”, the words “including at least one woman” shall be inserted; and
             (b)      in clause (ix), after the word “experts”, the words “including at least two female experts” shall be inserted.
3.     In section 26, in subsection (1)–
        (a)   in clause (d), after the word “one”, the word “female” shall be inserted; and
        (b)   in clause (f), after the word “experts”, the words “including at least one female expert” shall be inserted.
65.
The Government College Women University Sialkot Act 2012
(VII of 2013)
1.     In section 19, in subsection (1), in clause (j), after the word “persons”, the words “including at least one woman” shall be inserted.
2.     In section 21, in subsection (1)–
            (a)       in clause (vii), after the word “persons”, the words “including at least one woman” shall be inserted; and
        (b)   in clause (ix), after the word “experts”, the words “including at least two female experts” shall be inserted.
3.     In section 26, in subsection (1)–
            (a)       in clause (d), after the word “one”, the word “female” shall be inserted; and
        (b)   in clause (f), after the word “experts”, the words “including at least one female expert” shall be inserted.
66.
The Government Sadiq College Women University Bahawalpur Act 2012
(VIII of 2013)
1.     In section 19, in subsection (1), in clause (j), after the word “persons”, the words “including at least one woman” shall be inserted.
2.     In section 21, in subsection (1)–
            (a)       in clause (vii), after the word “persons”, the words “including at least one woman” shall be inserted; and
            (b)       in clause (ix), after the word “experts”, the words “including at least two female experts” shall be inserted.
3.     In section 26, in subsection (1)–
            (a)       in clause (d), after the word “one”, the word “female” shall be inserted; and
            (b)       in clause (f), after the word “experts”, the words “including at least one female expert” shall be inserted.



[1]This Act was passed by the Punjab Assembly on 8 March 2014; assented to by the Governor of the Punjab on 11 March 2014