Tuesday, December 16, 2014

very very sad incident in peshawar. 160 students killed by terrorist.





MOM please rona mat. very very sad incident in peshawar. 160 students killed by terrorist.
mom muje jaldi jana he
mom muje der ho rahi he
mom please jaldi se nashta dedo
mom time pe lene ana muje
mom kiss you mom
mom love you mom
mom, mom, mom, mom and mom bye, bye
mom my lovely mom good byeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeee.
very sad



Sunday, December 14, 2014

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Saturday, December 13, 2014

IQBAL SERVICE STATION MIRPUR MATHELO DISTRICT GHOTKI SINDH, 03009311593



Sales Tax Rules 2006 CHAPTER- I REGISTRATION, COMPULSORY REGISTRATION AND DE-REGISTRATION

Sales Tax Rules 2006
CHAPTER- I
REGISTRATION, COMPULSORY REGISTRATION AND DE-REGISTRATION

3. Application. — The provisions of this Chapter shall apply to the following persons, namely:--
(a) a person required to be registered under the Act;
(b) a person required, under any other Federal law or Provincial law, to be registered for the purpose of any duty or tax collected or paid as if it were sales tax under the Act;
(c) a person who is subject to compulsory registration;
(d) a person who is already registered and requires a change in the name, address or other particulars of registration;
(e) a person who is blacklisted or whose registration is suspended; and
(f) a person who is required to be de-registered.
4. Requirement of registration.— The following persons engaged in making of taxable supplies in Pakistan (including zero-rated supplies) in the course or furtherance of any taxable activity carried on by them, if not already registered, are required to be registered in the manner specified in this Chapter, namely:--  17[(a) a manufacturer not being a cottage industry;]
(b) a retailer whose value of supplies, in any period during the last twelve months exceeds five million rupees;
(c) an importer;
(d) a wholesaler (including dealer) and distributor; 18[* * *]
(e) a person required, under any other Federal law or Provincial law, to be registered for the purpose of any duty or tax collected or paid as if it were a levy of sales tax to be collected under the Act 19[; and]
20[(f) a commercial exporter, who intends to obtain sales tax refund against his zero-rated supplies.]

17 Clause (a) Substituted by Notification No. S.R.O. 530(1) /2008 dated 11th June, 2008 w.e.f. 1st July 2008, reported as PTCL 2008 St.1882
18 The words “and” omitted by Notification No.S.R.O 470(1)/2007 dated 9th June,2007 w.e.f .1st day of July,2007,reported as PTCL 2007 St.1726.
19 Substituted for the full stop by Notification No.S.R.O 470(1)/2007 dated 9th June,2007 w.e.f .1st day of July,2007,reported
as PTCL 2007 st.1726.
20 Clause (f) added by Notification No. S.R.O 470(1)/2007, dated 9th June, 2007 w.e.f Ist day of July, 2007 reported as PTCL
2007 st.1726.

Sales Tax Rules 2006
5. Application for registration.—
(1) A person required to be registered under the Act shall, before making any taxable supplies, apply to the CRO, through electronic means as provided by the Board or otherwise, through owner, member or director, as the case may be. Such application shall be made in the Form STR-l, as annexed to these rules, transmitted to the CRO electronically or through registered mail or courier service. Such application will specify the Collectorate in whose jurisdiction the registration is sought, as per criteria given below, namely:--
(a) in case of a corporate person, that is, a listed public limited company or an unlisted public limited company or a private limited company, the area where the registered office is located;
(b) in case of a person not incorporated, the area where the business is actually carried on; and
(c) in case of a person not incorporated, having a single manufacturing unit, whose business premises and manufacturing unit are located in different areas, shall apply for registration in the Collectorate of the area in whose jurisdiction his manufacturing unit is located:
Provided further that a corporate person shall have the option to apply for transfer of registration to the Collectorate having jurisdiction where the place of business is located.
(2) Where an applicant has unsold or un-used stocks of tax-paid Inputs on which he desires to claim the benefit of section 59 of the Act, he shall declare such stocks in a statement in the Form set out as STR-4, to be appended with his application for registration.
21[(2a) CRO may cause further inquiry from the applicant through LRO or otherwise including issuance of Objection Slip.]
(3) On completion of such verification or inquiry, through LRO or otherwise, as the CRO deems necessary, it may register the applicant and issue a certificate of registration containing the registration number of the applicant in the Form as set out in the Form STR-5, or reject the application within fifteen days from the date complete application is received in the CRO, under intimation to the applicant, specifying the reasons for such rejection.
22[(4) A person who has applied for registration as manufacturer shall be registered after LRO has verified his manufacturing facility

21 Sub _rule (2a) inserted by Notification No.S.R.O.429(1)/2009,dated 2nd June,2009
22 Sub-rules (4) &(5)added by Notification No.S.R.O.530(1)2008,dated 11th June,2008, w.e.f. 1st July reported as PTCL 2008 st.1882.
Sales Tax Rules 2006
14

(5) In no case, a person required to be registered under the Act shall be issued more than one registration number.] rule

The Sales Tax Act, 1990 for sales tax registration sec.14 & 59

The Sales Tax Act, 1990  
3. Scope of tax.—
(1) Subject to the provisions of this Act, there shall be charged, levied and paid a tax known as sales tax at the rate of 1sixteen per cent of the value of--
(a) Taxable supplies made by a registered person in the course or furtherance of any taxable activity carried on by him; and
(b) Goods imported into Pakistan.
14. Registration. –
Under this Act, registration will be required for such persons and be regulated in such manner and subject to rules as the Board may, by notification in the official Gazette, prescribe.

59. Tax paid on stocks acquired before registration.—
The tax paid on goods purchased by a person who is subsequently required to be registered under section 14 due to new liabilities or levies or gets voluntary registration under this Act or the rules made thereunder, shall be treated as input tax, provided that such goods were purchased by him from a registered person against an invoice issued under section 23 during a period of thirty days before making an application for registration and constitute his verifiable unsold stock on the date of compulsory registration or on the date of application for registration or for voluntary registration:

Provided that where a person imports goods, the tax paid by him thereon during a period of ninety days before making an application for registration shall be treated as an input tax subject to the condition that he holds the bill of entry relating to such goods and also that these are verifiable unsold or un-consumed stocks on the date of compulsory registration or on the date of application for registration or for voluntary registration.

http://www.spsc.gov.pk/advertisement-05_2014.html last date is 18-12-2014

http://www.spsc.gov.pk/advertisement-

05_2014.html

last date is 18-12-2014 

Screening Test for Combined Competitive Examination 2013 to be held on 28th December, 2014.

Friday, December 12, 2014

SINDHI NATIONAL POET BY ADVOCATE MUHAMMAD MITHAL PANHWAR



researchers say that men can not do two things at once and mans best friend

researchers say that men can not do two things at once






THE SALES TAX RULES 2006

THE
SALES TAX
RULES 2006
Updated By
Mr. Hamid Hussain
Joint Director
Sales Tax & Federal Excise Wing
Federal Board of Revenue
Islamabad.
Phone No. 051-9205360
May not be use as a reference in courts
Sales Tax Rules 2006
1
THE SALES TAX RULES, 2006................................................................................................................6
1. Short title, application and commencement. .............................................................................6
2. Definitions.....................................................................................................................................6
CHAPTER- I ..............................................................................................................................................12
REGISTRATION, COMPULSORY REGISTRATION AND DE-REGISTRATION.......................12
3. Application..................................................................................................................................12
4. Requirement of registration......................................................................................................12

The Sales Tax Act, 1990 (Act No. III of 1951 as Amended by Act VII of 1990)

The Sales Tax Act, 1990
(Act No. III of 1951 as Amended by Act VII of 1990)
The Sales Tax Act, 1990
1
INDEX
Chapter I ................................................................................................................. 8
PRELIMINARY ............................................................................................... 8
1. Short title, extent and commencement.- .................................................... 8
2. Definitions.― ................................................................................................. 8
Chapter-II ............................................................................................................. 22
SCOPE AND PAYMENT OF TAX .................................................... 22
3. Scope of tax.— ............................................................................................ 22
4. Zero rating.— .............................................................................................. 26
5. Change in the rate of tax.— ...................................................................... 27
6. Time and manner of payment.― ............................................................... 27
7. Determination of tax liability.― ................................................................ 28
[7A. Levy and collection of tax on specified goods on value addition.—
29
[8. Tax credit not allowed.— .......................................................................... 30
[8A. Joint and several liability of registered persons in supply chain where
tax unpaid.– .......................................................................................................... 32
[8B. Adjustable input tax.– ........................................................................... 32
9. Debit and credit note.— ............................................................................ 33
[10. Refund of input tax.— ............................................................................. 33
[11. Assessment of tax and recovery of tax not levied or short-levied or
erroneously refunded.― ...................................................................................... 35
[11A. Short paid amounts recoverable without notice.– ............................. 36
[13. Exemption.― ............................................................................................. 37
The Sales Tax Act, 1990
2
Chapter-III ............................................................................................................ 38

Thursday, December 4, 2014

REGISTRATION FORM FOR JEETO PAKISTAN, ARY PAKISTAN,

FOR  REGISTRATION WRITE THIS TO  YOUR BROWSER AS UNDER
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Additional Sesions judges job advertisement , HIGH COURT OF SINDH, KARACH 25th November, 2014 I

HIGH COURT OF SINDH, KARACHI
No. GAZ/VI.A.8(V)/I Karachi, dated the 25th November, 2014
ADVERTISEMENT
Applications are invited on “Prescribed Form” from Citizens of Pakistan having
Domicile and Permanent Residence of Province of Sindh for appointment on regular basis
against some vacant posts of “Additional District & Sessions Judge (B-20)” with
approximate salary of Rs.187,467/= (Rupees One Lac Eighty Seven Thousand Four
Hundred Sixty Seven only) and privileges including full medical cover for self and family,
official car with fuel and accommodation where available.
ELIGIBILITY:s
i) He/She shall have a Degree in Law from a recognized University or a Barrister
of Law from England or Ireland or is a Member of the Faculty of Advocates of
Scotland.
ii) Six (6) years’ experience as practicing Advocate of High Court and the Courts
Sub-ordinate thereto OR has for a period of not less than six years held a
Judicial Office with clean record of service.
iii) He is otherwise also qualified in accordance with the law.
Application Form should reach the undersigned not later than 31.12.2014
ENCLOSURES:
The applications shall be accompanied by attested copies of
certificates/testimonials evidencing; (a) Date of Birth (b) Qualification (c) Date of
Enrolment as Advocate / Pleader (renewed up to date), (d) Domicile (e)
Permanent Residence (f) C.N.I.C. (g) Certificate of Character from the Principal
Academic Officer of the academic institution last attended, (h) Certificates of
Character from two respectable persons not being his relatives (i) four latest
photographs (j) Pay Order / Demand Draft of Rs. 1500/= (non-refundable) in
favour of the Registrar, High Court of Sindh, Karachi.
NOTE:
i) The candidates, who have already applied for the said posts in response to
the Advertisement dated 15.7.2013, need not apply afresh as their
applications are already under consideration.
ii) The Application Forms are available at High Court of Sindh, Karachi, all
District Courts in Sindh and Website: www.sindhhighcourt.gov.pk
a. Original documents shall have to be produced at the time of interview.
b. Ineligible candidates and those not fulfilling the conditions or submitting
incomplete applications will not be considered.
c. Applications received after last date shall be rejected.
d. The candidates are required to furnish their email address, which is Mandatory.
e. The applicants holding Judicial Office and office of DA, DDA, DPP, & DDPP shall
apply through proper channel with copy of Appointment Notification/Order.
f. No T.A/D.A. will be admissible.
( MUHAMMAD ASHRAF )
Additional M.I.T-I

Wednesday, November 26, 2014

Information Regarding Marriage in Brazil

Information Regarding Marriage in Brazil

The marriage process in Brazil can be complicated and time consuming. All individuals, regardless of nationality, who desire to be married in Brazil must comply with Brazilian law. There are no provisions for American Diplomatic or Consular Officers to perform marriages in Brazil. In addition, marriages may not be performed at the U.S. Embassy or Consulates.

In Brazil, a civil process is required in order to legalize the marriage. Religious ceremonies may also be performed, but they are not legally recognized. Religious ceremonies alone are not considered legally binding. Civil ceremonies may be performed at Civil Registry Offices (Registros Civis). Marriages are normally performed at the Civil Registry Office that has jurisdiction over the resident or the registration of the party. In addition to performing marriages, this office also contains all the required forms and pertinent procedural information necessary to be married in Brazil. 

Monday, November 24, 2014

REPORT OF POLICE-OFFICER

Section 167 to 173 (Cr.P.C)

REPORT OF POLICE-OFFICER
2012 SCMR 229


report under S.5(1) of Illegal Dispossession Act, 2005, can be equated as report under S.173, Cr.P.C.


2012 SCMR 59


No motive was alleged in F.I.R. against accused and police after due investigation submitted Challan/report under S.173, Cr.P.C. before Court of Sessions who entrusted to Additional Sessions judge who

POWER TO STOP PROCEEDINGS WHEN NO COMPLAIN

Section 249 & 265 (Cr.P.C)

POWER TO STOP PROCEEDINGS WHEN NO COMPLAIN
2006 SCMR 1192


Ss.249-A & 265-K---Constitutional petition before High Court---Competency---Quashing of F.I.R.---Constitutional petition for quashing of F.I.R. was accepted by High Court on the ground that cheque

1998 SCMR 1359


Ss. 249 & 249-A---Penal Code (XLV of 1860), Ss. 506 & 452---Constitution of Pakistan (1973), Arts. 199 & 185(3)---Discharge of accused by Magistrate without giving any reasons---Validity---

1984 PLD 428 SC

Thursday, November 20, 2014

CRIME WEAPON / EMPTIES in bail case laws in Pakistan

CRIME WEAPON/EMPTIES 

1 : Bails 2 : Appreciation of Evidence

1: Bails

1991 PCrLJ 106 (Note 145) Noor Samand V/S The State (Lahore). 

S.302/109/149. Neither any injury nor any motive was available against accused nor any crime empties of alleged firing was recovered from the place of occurrence. BAIL GRANTED

1991 PCrLJ 176 (Note) Arshad & Others V/S The State.

S..302/307/148/149 PPC. Accused was ascribed only general firing and no injury was attributed to him. No crime empty was recovered. BAIL GRANTED

Bail in recovery of kilashankov in Pakistan

BAIL ORDER 23(1) A S.A.A.2013 (recovery of KALASHNIKOV) 

THE HIGH COURT OF SINDH AT KARACHI

Cr. Bail Application No.843 of 2014.

Mohammad Nabi

v/s

The State



Before: MR. JUSTICE AMER RAZA NAQVI.



Date of heading: 04.07.2014.

Applicant: Through Mr. Noor Mohammad Advocate

for the Applicant.

Respondent: Through Mr. Saleem Akhtar, Addl. P.G.



O R D E R

Reduction of Surety Amount in Pakistan

Reduction of Surety Amount

Section 498 and 499 of Criminal Procedure Code

Section 561-A Pakistan Penal Code 1860, Section 489-F PPC

Surety Amount, fixing of – principle- reduction in surety amount – Accused persons were granted bail and amount of surety was fixed as equivalent to the amount of dishnoured chceques – plea raised by accused person was that amount of surety was to be fixed by court keeping in view financial position of accused – validity – fixiing of surety equivalent to the amount of dishonoured cheque could not applied as a matter of rule in all cases – object of calling upon accused to furnish surety was not to penalize them but to ensure their presence in court – Amount of surety must be fixed with regard to nature of offence and means of accused – High Court reduced amount for each of the accused from 50% to 25% of the amount of dishonoured cheques.

PLD 2013 Sindh 68

Conduct and Dress Code for Law Officer in Pakistan

Conduct and Dress Code for Law Officer 

A law officer Should be properly dressed as mentioned in HC (R+O) and Bar Council Act

Should conduct himself with dignity and honour and should not involve himself in unnecessary altercations with other lawyers

Should be polite and humble when addressing the Court, without compromising his professional duties 

Is in the first place supposed to answer the questions raised by the Court and thereafter he should make his submissions

A law officer in the first place is to answer the questions/quries asked / raised by the court and thereafter he should make his submissions

Vakalatnama, case law in Pakistan

Vakalatnama

2010 PLD 657 SC

O. III, Rr. 3, 4 & O.XXIII, Rr. 1(1), (3)---Advocate's power to compromise or abandon claim on behalf of his client---Scope---Advocate in his discretion could do so in interest of his client, unless his...........

2008 SCMR 896

-Power to compound or settle the matter was vested with the parties and counsel would act according to the instructions given to him by the party and could enter into compromise only where VAKALATNAMA specifically

2004 SCMR 1522

-Art. 185(3)---Counsel and client---High Court had dismissed the Criminal Revision petition of the accused as not pressed by the counsel---Contention of the accused was that he had not instructed the counsel to...

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