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SPECIAL TECHNOLOGY ZONES AUTHORITY ACT, 2021

SPECIAL TECHNOLOGY ZONES AUTHORITY ACT, 2021

SPECIAL TECHNOLOGY ZONES AUTHORITY ACT, 2021   The Special Technology Zones Authority Act, 2021, is a significant piece of legislation in Pakistan that establishes the Special Technology Zones Authority (STZA) and provides the legal framework for the development and regulation of special technology zones. This act is designed to promote technology-based industries, innovation, and economic growth within the country by creating specialized zones for technology-related businesses and activities. Short title, extent and commencement. Definitions. Establishment of the Authority. Powers of the Authority. Functions of the Authority. Board. Budget, finance and audit. Grants. Funds. Bank accounts. Approvals Committee. Functions and Responsibilities of the Approvals Committee. Criteria for approval of zones. I4. Licensing of zone enterprises and zone developers. Sanctions against zone enterprises and zone developers. Page 2 of 23 Land regime. I7. Public utilities and other facilities. Incentives for zones. Protection of incentives. Exemptions and Incentives for the Authority and for the zone developers. Exemptions and Incentives for zone enterprises. Alternate dispute resolution mechanism. Cognizance of legal disputes. Appeals to Special Technology Zones Appellate Tribunals. Appeal to Supreme Court. Appointment and Powers of Administrator. Powers to make rules. Powers to make regulations. Annual report. Delegation of powers. Recruitment. Employee of the Authority to be public servants. Assistance from agencies. Public Sector and State-Owned Enterprises Investments in zones. Employment of Key Persons. Indemnity. Sums payable to the Authority to be recoverable as land revenue. Act to override other laws. Page 3 of 23 Jurisdiction Barred. Removal of difficulties. Repeal and savings. Page 4 of 23 SPECIAL TECHNOLOGY ZONES AUTHORITY ACT, 2021 ACT NO. XVII OF 2021 [4th October, 2021] An Act to ensure the development of scientific and technological eco-system through development of zones to accelerate technology development in the country WHEREAS it is expedient to provide institutional and legislative support for the technology sector with internationally competitive and export oriented structures and eco-systems, to attract foreign direct investment, develop collaboration eco-system connecting academia, research and technology industry, to initiate innovation in production system and products, to increase the standards and quality of technology goods and services, to increase productivity and decrease the costs of production through high-tech interventions, intensive innovation and futuristic entrepreneurship, to enable job creation, to commercialise technological knowledge and to provide for matters connected therewith or incidental thereto; It is hereby enacted as follows:___ Short title, extent and commencement.___(1) This Act shall be called the Special Technology Zones Authority Act, 2021. (2) it extends to the whole of Pakistan. (3) It shall come into force at once. Definitions.—In this Act, unless the context otherwise requires,___ (a) “Administrator” means the Administrator as described under section 26; (b) “Authority” means the Special Technology Zones Authority established under section 3; (c) “Board” means the Board of Governors constituted under section 6; (d) “Chairperson” means the Chairperson of the Authority appointed by the Prime Minister, pursuant to the provisions of this Act, who is entrusted with whole or substantially whole of the powers of the management of affairs of the Authority in accordance with the Act; (e) “Capital Goods” means the goods including but not limited to materials, plant, machinery, hardware, equipment and software, devices, instruments, accessories, attachments, building materials, materials and any other equipment required to perform functions of the Authority, zones, zone developers and zone enterprises, whether or not manufactured locally, for use in the zones, set up under the Special Technology Zones Authority Act, 202l; Page 5 of 23 (f) “co-zone developer” means a Partner of the zone developer for the establishment, development, operation or management of zone; (g) “Division Concerned” means the Cabinet Division; (h) “Development Agreement” means a duly approved agreement between Authority and a zone developer, agreed to and endorsed by the Approvals Committee that authorizes zone developer to develop and establish a zone or a part thereof; (i) “Master Plan” means an overarching planning document providing conceptual, spatial, landscape, infrastructure, facilities etc. plan, which is used to structure the land and development of infrastructure and facilities for facilitating the smooth functioning of the zones; (j) “Member” means Member of the Authority; (k) “One Window Facility” means a physical or an information and communication technology (ICT) facility, comprising of relevant entities of Federal, Provincial or Local Governments for facilitation of the zone developer and zone enterprises to lodge standardized information and documents with a single-entry point to fulfill the requirements under the Act, rules or regulations including the establishment, development, execution, operations, functioning and management of zones; (l) “Person” includes any registered association of persons, consortium, a body corporate formed or incorporated by or under any law in force, company, corporation, society, modaraba, Real Estate Investment Trust (REIT), Government, trust, partnership, or any juridical personality and includes the zone developer and zone enterprise; (m) “Prescribed” means prescribed by rules or regulations made and notified under this Act; (n) “Regulations” means regulations prescribed under this Act; (o) “Research and Development” includes regular activities carried out with the purpose of obtaining new knowledge that shall enable the development of science and technology or creating new equipment, systems, products, services, processes, applications, and tools etc., using the available information and resources, including training and development, software production or improving those that are available; (p) “Rules” means rules prescribed under this Act; (q) “Special Technology Zones Appellate Tribunal” means the Special Technology Zones Appellate Tribunal constituted under this Act; Page 6 of 23 (r) “Technology Sector” includes one or more technology sectors prescribed by the Authority under the rules; (s) “zone developer” means s public, private or a public-private Person responsible for development, operation or management of the whole, or a part of the whole special technology zone, and licensed by the Authority as such, and includes a co-zone developer; (t) “zone enterprise” means any public, private, or public-private Person developing, operating and managing a technological enterprise within the zone and licensed as such by the Authority; (u) “zone” means a particular type or class of zone, which may be geographical or virtual, new or existing or expansion of

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THE SPECIAL PROCEDURE FOR SUPPLY OF FOOD RULES, 1999

THE SPECIAL PROCEDURE FOR SUPPLY OF FOOD RULES, 1999

THE SPECIAL PROCEDURE FOR SUPPLY OF FOOD RULES, 1999   The Special Procedure for Supply of Food Rules, 1999, is a set of regulations in Pakistan that govern the supply and distribution of food items through a specialized procedure. These rules are designed to ensure the efficient and controlled distribution of food commodities, with a focus on quality and compliance with relevant standards.   14th  September, 1999 In exercise of the powers conferred by section 71 of the Sales Tax Act, 1990, the Federal Government is pleased to make the following rules, namely:-   Short title, application and commencement : — (1)    These rules may be called the Special Procedure for Supply of Food Rules, 1999. (2)    These rules shall apply for collection and payment of Sales Tax on foods, drinks, and other eatables supplied by hotels, restaurants, clubs, caterers, parlours, kitchens and other such similar establishments, whether for consumption inside the premises of such establishments or for supply for outside consumption or use. (3)    They shall come into force at once.   Definitions : — (1)    In these Rules, unless there is anything repugnant in the subject or context : — (a)    “Act” means the Sales Tax Act, 1990; (b)    “caterer” means a person or establishment, by whatever name called, which in ordinary course of business supplies foods, drinks and other eatables in any mode or manner or on any occasions, whether or not it provides entertainment or supplies furniture or crockery and cutlery, or ornamental or decorative accessories or lighting for illumination, on hire, lease or for any other consideration; (c)    “club” means an establishment, organization or place, other than a hotel or restaurant, the membership of which is restricted to a particular class of people or which is run on the basis of mutality and supplies foods, drinks or other eatables, whether or not it has any arrangement for boarding, lodging or games; (d)    “Daily Gross Take (DGT)” means the total value of supply received during each day and includes the amount of tax; (e)    “Fiscal Electronic Cash Register (FECR)” means an electronic cash register with fiscal memory (black box), fiscal screw and seal and capability to simultaneously print second copy (record copy) containing all information in addition to that on the first paper roll (customer copy) and having two displays, one for operator and the other for customer. (f)    “food” includes baked, cooked, prepared or fresh food, ice-cream, beverages or drinks, whether alcoholic or otherwise, and other eatables, whether prepared by the person supplying the same or other wise procured from others; (g)    “hotel” means an establishment, organization or place where rooms, suites of rooms, or halls or any other such premises are let out on rent, and it also supplies food; (h)    “kitchen” includes a flight kitchen and means an establishment, organization or place where food is prepared and supplied on board any aircraft, ship, bus, wagon, railway train or any other means of transportation irrespective of the fact whether the kitchen is owned by the person operating the conveyance or not; (i)    “person” includes a caterer, hotel, restaurant, club, parlour, kitchen, kiosk or such other establishment or organization making supplies of food; and (j)    “restaurant” means an establishment, organization or place by whatever name called, supplying food consumed in that premises or catered outside or supplied as take-away, whether or not it provides any other services, facilities or utilities and includes a club, marriage hall or establishment meant for holding ceremonies where food is supplied on such ceremonies. (2)    All other words and expressions used, but not defined herein, shall have the meanings assigned to them in the Act.   Levy and Collection : — (1)    Every person supplying food, in or from the premises of clubs, caterers, kitchens, hotels or restaurants shall be liable to charge and pay sales tax at the rate specified in sub-section (1) of section 3 of the Act irrespective of the fact whether food is consumed in that premises or supplied or catered outside or supplied as take-aways. (2)    The taxable supplies made by the said person shall not be subjected to the further tax leviable under subsection (1A) of section 3 of the Act. (3)    Every such person, whose total annual turnover exceeds rupees two and a half million during the last twelve months, shall be liable to registration and shall get himself registered under the Act, if not already registered. (4)    The sales tax on food served in a tax period shall be calculated in accordance with the following formula, namely :-   Amount of sales Tax = Total value of supply due from consumer or recipient of food     x    Rate of Sales tax 100 + rate of sales tax   (5)    Every person shall submit the monthly return as prescribed in the Act. The tax due alongwith monthly return shall be deposited in the Government Treasury under the relevant head “0220000-Sales Tax” by the 15th day of the month following the month in which supplies were made; Provided that in respect of supplies made by clubs, the date shall be 15th day of the second month following the month in which supplies were made by the club. (6)    If the supplies are made free of charge or for some other consideration or a consideration which is lower than the listed prices, the sales tax shall be charged as if it were supplied at the price listed in the menu card in terms of sub-clause (a) of clause (46) of section 2 of the Act. (7)    Such person shall be entitled for input tax credit for the tax paid on his purchases or utilities consumed for preparation or supply of food against output tax payable subject to the limitations and restrictions imposed under section 8 of the Act or the notifications issued thereunder; Provided that the input tax credit shall only be admissible for amount of tax which was paid on the purchases made during that tax period for which return is being submitted.

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The Sindh Waqf Properties Ordinance, 1979

The Sindh Waqf Properties Ordinance, 1979

The Sindh Waqf Properties Ordinance, 1979   The Sindh Civil Servants (Probation, Confirmation, and Seniority) Rules, 1975, are a set of regulations applicable in the province of Sindh, Pakistan. These rules govern the procedures and processes related to the probationary period, confirmation of civil servants, and the determination of seniority among civil servants in the provincial government.   CONTENTS 1 Short title and commencement. 2 Definitions. 3 Appointment of Chief Administrator of Auqaf. 4 Appointment of Administrator and Deputy Administrator. 5 General appointments. 5-A Administrators, Deputy Administrators and officers to be Muslims. 6 Registration of Waqf property. 7 Chief Administrator may take over Waqf property by notification. 8 Eviction of persons wrongfully in possession of Waqf properties. 9 Power to terminate a lease or resume a tenancy for breach of conditions. 10 Appeal and finality. 11 Petition to District Court against notification. 12 Appeal against the decision of District Court. 13 District Court and High Court not to issue temporary injunction or order. 14 Decision of the District Court under section 11 or the High Court under section 72 to be final. 15 Chief Administrator to prepare scheme for the administration and development of Waqf property. 16 Sale of Waqf property by Chief Administrator and application of proceeds. 17 Use of Waqf property and application of income therefrom. 18 Chief Administrator to maintain accounts. 19 Rents and lease moneys in respect of Waqf property may be recovered as arrears of land revenue. 20 Chief Administrator may call of returns, etc. and may issue instructions and directions in respect of Waqf property. 21 Bar of jurisdiction. 22 Effect of orders, etc., inconsistent with this Ordinance. 23 Protection of action taken under this Ordinance. 24 Offences. 25 Power to frame rules. 26 Continuance of actions, etc. taken under Act LVI of 1976.   The Sindh Waqf Properties Ordinance, 1979   IX OF 1979 17th April, 1979 An Ordinance to provide or the proper management and administration of Waqf Properties in the Province of Sindh Preamble. : — Whereas it is expedient to provide for the proper management and administration of Waqf properties in the Province of Sindh, in the manner hereinafter appearing ; Now, therefore, in pursuance of the Proclamation of the fifth day of July, 1977 and the Laws (Continuance in Force) Order, 1977, the Governor of Sindh is pleased to make and promulgate the following Ordinance: – 1. Short title and commencement. : — (1) This Ordinance may be called the Sindh Waqf Properties Ordinance, 1979. (2) it extends to the whole of the Province of Sindh. (3) It shall come into force from such date as may be notified by Government. 2. Definitions. : — In this Ordinance, unless the context otherwise requires, the following expressions shall have the meanings hereby respectively assigned to them, that is to say- (a) ‘Administrator’ means an Administrator of Auqaf appointed under section 4; (b) ‘Chief Administrator’ means the Chief Administrator of Auqaf appointed under section 3; (c) ‘Government’ means the Government of Sindh; (d) ‘Prescribed’ means prescribed by rules made under this Ordinance; (e) ‘Waqf property’ means property of any kind permanently dedicated by a person professing Islam for any purpose recognised by Islam as religious, pious or charitable, but does not include property of any Waqf such as is described in Section 3 of the Musalman Waqf Validating Act, 1913 (VI of 1913), under which any benefit is for the time being claimable far himself by the person by whom the Waqf was created or by any member of his family or descendants. Explanation 1. : — If a property has been used from time immemorial for any purpose recognised by Islam as religious, pious or charitable, then in spite of there being no evidence of express dedication, such property shall be deemed to be Waqf property. Explanation 2. : —  Any property allotted in lieu or in exchange of Waqf property left in India shall be deemed to be Waqf property. Explanation 3. : — Any property acquired with the sale proceeds or in exchange of or from the income arising out of Waqf property or from subscriptions raised for any purpose recognised by Islam as religious, pious or charitable shall be deemed to be Waqf property. Explanation 4. : —  The income from boxes placed at a shrine and offerings, subscriptions or articles of any kind, description or use presented to shrine or to any person at the premises of a shrine, shall be deemed to be Waqf property. Explanation 5. : — Property permanently dedicated for the purposes of a mosque, takia, khankah, dargah, or other shrine shall be deemed to be Waqf property. Explanation 6. : — Relief of the poor and the orphans, education, worship, medical relief, maintenance of shrines or the advancement of any other object of charitable, religious or pious nature or of general public utility shall be deemed to be charitable purposes. 3. Appointment of Chief Administrator of Auqaf. : — (l) Government shall appoint a Chief Administrator of Auqaf for Sindh and may be order, vest in him, the Waqf properties situated in the Province including all rights, assets, debts, liabilities and obligations relating thereto. (2) No person shall be appointed as Chief Administrator unless he is a Muslim and possesses such qualifications as may be prescribed. (3) The Chief Administrator shall be a corporation sole by the name of the Chief Administrator of Auqaf, Sindh, and shall have prepetaul succession and an official seal, and may sue and be sued in his corporate name. (4) The Chief Administrator shall be subject to the general control of Government. 4. Appointment of Administrator and Deputy Administrator. : — (1) Government may appoint an Administrator for any area and a Deputy Administrator for any District as may be specified in the notification to assist the Chief Administrator, and any Administrator or Deputy Administrator so appointed shall, subject to the general or special orders of the Chief Administrator, be competent to discharge such duties

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Balochistan Efficiency Discipline Rules 1983

The Sindh Civil Servants (Probation, Confirmation and Seniority) Rules. 1975

The Sindh Civil Servants (Probation, Confirmation and Seniority) Rules. 1975   The Sindh Civil Servants (Probation, Confirmation, and Seniority) Rules, 1975, are a set of regulations applicable in the province of Sindh, Pakistan. These rules govern the procedures and processes related to the probationary period, confirmation of civil servants, and the determination of seniority among civil servants in the provincial government. 9th  October, 1975 In exercise of the powers conferred by section 26 of the Sindh Civil Servants Act, 1973, the Government of Sindh is pleased to make the following rules regulating the probation, confirmation and seniority of Civil Servants, namely:- l.-(1) These rules may be called the Sindh Civil Servants (Probation, Confirmation and Seniority) Rules. 1975. (2) They shall come into force at once.   PART 1 PROBATION A person appointed to a post by initial recruitment shall be on probation for two years and a person appointed otherwise may, if the appointing authority so direct, be on probation-for one year. Explanation.-Service on deputation to an equivalent or higher post shall count towards the period of probation. The appointing authority may for reasons to be recorded in writing- (i) curtail the period of probation ; (ii) extend the period of probation by a period not exceeding one year at a time, and during or on the expiry of the extended period pass such orders as are passed during or on the expiry of the initial probationary period : Provided that if no orders are passed by the day following the completion of- (a) the initial probationary period, the period of probation shall be deemed to have been extended by one year ; (b) the extended period of probation, the appointment shall be deemed to be continued until further orders.     PART II CONFIRMATION Confirmation of a civil servant shall be made in the order of seniority in a permanent post on which no other civil servant holds any lien. On confirmation of a civil servant in a post, his lien, if any, on any other post shall stand terminated. No civil servant who holds a lien on any post in any department shall be confirmed in any post in any other department unless his consent and the consent of the department, where he holds such lien, has been obtained in writing. A civil servant eligible for confirmation in more than one post, shall be confirmed first in the lower post and then in the higher post from the dates he is due for confirmation in such posts. If a civil servant becomes due for confirmation, his confirmation shall not be deferred unless a disciplinary action is pending against him or the appointing authority for reasons to be recorded in writing defers his confirmation: Provided that if during the deferment of the confirmation of a civil servant his junior becomes due for confirmation, the post in which such senior civil servant is due for confirmation shall be kept vacant and the junior civil servant shall be confirmed in the next available post.     PART III SENIORITY 9.-(1) In each [Cadre] in a department there shall be a separate seniority list of a group of civil servants doing similar duties and performing similar functions and for whose appointment same qualifications and experience have been laid down. (2) The appointing authority shall, in the month of January every year, cause to be prepared, or as the case may be revised, the seniority list under sub-rule (1). 10.-(1) Subject to the provision of rule 11, the seniority of a civil servant shall be reckoned from the date of his regular appointment. (2) No appointment made on ad hoc basis shall be regularized retrospectively. Inter se Seniority of civil servants appointed in a batch or on the same date shall be determined.- (a) in the case of persons appointed by initial recruitment in the order of merit assigned by the selection authority, and if such authority is either not competent to assign such order of merit or has omitted to do so and is unable to overcome the omission for reasons beyond its control the seniority shall be determined by the appointing authority: Provided further that a person selected in earlier selection shall rank senior to a person selected in a later selection: (b) in the case of persons appointed by promotion on the basis of their inter se seniority in the lower [Part]: (c) in the case of person appointed by initial recruitment vis-a-vis persons appointed by promotion on the basis that the persons appointed by promotion shall rank senior to the persons appointed by initial recruitment; (d) in the case of persons not covered by clauses (a) to (c), on the basis that persons older in age shall rank senior to persons younger in age; If an appointment is made by transfer- (a) a person appointed otherwise than on his own request shall for the purpose of determining his seniority, be given the benefit of his regular service in other post, or posts held by him before his transfer and appointment to the new post: Provided that if the regular appointment is made in a batch or on the same day, the older in age shall rank senior to younger in age: (b) a person appointed on his own request shall rank junior to all other persons appointed before, him on the regular basis and the persons appointed with him in the same hatch or on the same day by promotion or initial recruitment; (c) the inter se seniority of persons appointed, on their request in the same batch or on the same day, shall be determined in accordance with their respective dates of regular appointment in the posts held by them before their transfer and appointment to the new posts provided that if the dates of their regular appointment in such other posts are same the older in age shall rank senior to the younger in age. A civil servant, who is not promoted on his turn on

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The Sindh Civil Servants (Efficiency and Discipline) Rules, 1973

The Sindh Civil Servants (Efficiency and Discipline) Rules, 1973

The Sindh Civil Servants (Efficiency and Discipline) Rules, 1973, are a set of regulations applicable in the province of Sindh, Pakistan, that govern the conduct, efficiency, and discipline of civil servants. These rules are designed to establish a framework for maintaining discipline and ensuring the effective performance of civil servants in their respective roles within the provincial government.   CONTENTS   Preamble 1 Short title, commencement and application 2 Definitions 3 Grounds for penalty 4 Penalties 4-A   5 Inquiry procedure 6 Procedure to be observed by the Inquiry Officer and Inquiry Committee 7 Powers of Inquiry Officer and Inquiry Committee 8 Rule 5 not to apply in certain cases 8-A Treating leave or suspension as duty on reinstatement 9   10   10-A     SCHEDULE 11 Repeal 12 Constitution of Anti-Corruption Council 13 Power of the Council 14 Overriding provisions     The Sindh Civil Servants (Efficiency and Discipline) Rules, 1973 10th  September, 1973 In exercise of the powers conferred by section 25 of the Sindh Civil Servants Ordinance, 1973, the Government of Sindh is pleased to make the following rules, namely:- Short title, commencement, and application.-(1) These rules may he called the Sindh Civil Servants (Efficiency and Discipline) Rules, 1973. (2) They shall come into force at once and shall apply to all civil servants wherever they may be: [Provided that the civil servants of such category or grade as may be specified by the Chief Minister shall be excluded from purview of these rules] 2. Definitions.– In these rules, unless the context otherwise requires,- (1) “accused” means a civil servant against whom action is taken under these rules; [(2) “authority” means the Chief Minister or any officer or authority designated by him to exercise the powers of the authority under these rules]. (3) “authority officer” means [the Chief Secretary or] an officer authorised by the authority to perform functions of an authorised officer under these rules ; (4) “misconduct” means conduct prejudicial to good order of service discipline or contrary to West Pakistan Government Servants (Conduct) Rules, 1966 or unbecoming of an officer and a gentleman and includes any act on the part of a civil servant to bring or attempt to bring political or other outside influence directly or indirectly to bear on the Government or any Government officer in respect of any matter relating to the appointment, promotion, transfer, punishment, retirement or other conditions of service of a civil servant; and (5) “penalty” means a penalty which may be imposed under these rules. 3. Grounds for penalty.-Where a civil servant, in the opinion of the authority:- (a) is inefficient or has ceased to be efficient; or (b) is guilty of misconduct; or (c) is corrupt, or may reasonably be considered corrupt because- (i) he is, or any of his dependents or any other person through him or on his behalf is, in possession (for which he cannot reasonably account) of pecuniary resources or of property disproportionate to his known sources of income ; or (ii) he has assumed a style of living beyond his ostensible means; or (iii) he has a persistent reputation of being corrupt; or (d) is engaged, or is reasonably suspected of being engaged, in subversive activities, or is reasonably suspected of being associated with others engaged in subversive activities or is guilty of disclosure of official secrets to any unauthorised person, and his retention in service is therefore prejudicials to national security, the authority may impose on him one or more penalties. 4. Penalties.-(1) The following are the minor and major penalties, namely:- (a) Minor penalties; (i) censure ; (ii) withholding, for a specific period, promotion or increment, otherwise than for unfitness for promotion or financial advancement, in accordance with the rules or orders pertaining to the service or post; (iii) stoppage, for a specific period, at an efficiency bar in the time scale, otherwise than for unfitness to cross such bar; (iv) recovery from pay of the whole or any part of any pecuniary loss caused to Government by negligence or breach of orders (b) Major penalties ; (i) reduction [for a specific period] to a lower post or time-scale, or to a lower stage in a time-scale; (ii) compulsory retirement; (iii) removal from service ; and (iv) dismissal from service. (2) Removal from service does not, but dismissal from service does disqualify for future employment. (3) In this rule, removal or dismissal from service does not include the discharge of a person– (a) appointed on probation, during the period of probation, or in accordance with the probation or training rules applicable to him ; or (b) appointed, otherwise than under a contract, to hold a temporary appointment, on the expiration of the period of appointment ; or (c) engaged under a contract, in accordance with the term of the contract. 4-A.-(1) If in the opinion of the authorised officer, there are sufficient grounds for proceedings against the civil servant under these rules, he shall take action in accordance with rule 5. (2) Notwithstanding anything contained in these rules the authority may in any case exercise all powers of authorised officer or give any direction to the authorised officer as it may deem fit : Provided that such directions shall be given by the Chief Minister alone if Chief Secretary is the authorised officer. 5. Inquiry procedure.-The following procedure shall be observed when a civil servant is proceeded against under these rules:- (1) In case where a civil servant is accused of subversion, corruption or misconduct, the authorised officer may require him to proceed on leave or, with the approval of the authority, suspend him, provided that any continuation of such leave or suspension shall require approval of the authority after every three months. (2) The authorised officer shall decide whether in the light of facts of the case or the interests of justice an inquiry should be conducted through an Inquiry Officer or Inquiry Committee. If he so decides, the procedure indicated in rule 6 shad apply.

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The Sindh Civil Servants (Appeal) Rules, 1980

The Sindh Civil Servants (Appeal) Rules, 1980

The Sindh Civil Servants (Appeal) Rules, 1980   The Sindh Civil Servants (Appeal) Rules, 1980, are a set of rules and regulations applicable in the province of Sindh, Pakistan, which govern the procedures and processes related to the filing and adjudication of appeals by civil servants regarding service matters. These rules are designed to provide a structured framework for addressing appeals and grievances of civil servants in Sindh.No. SOIX-REG (S & GAD) 2/J/2-76.–In exercise of the powers conferred by section 26 of the Sindh Civil Servants .Act, 1973, the Government of Sindh is pleased to make the following Rules, namely:- (1) These Rules may be called the Sindh Civil Servants (Appeal) Rules, 1980. (2) They shall come into force at once. 2. In these rules unless there is anything repugnant in the subject or context- (a) “appellate authority” means the officers mentioned in column 3 of the Schedule; (b) “competent authority” means the officer mentioned in column 2 of the Schedule; (c) “schedule” means the Schedule appended to these rules. 3.-(1) A civil servant aggrieved by an order of the competent authority relating to the terms and conditions of his service may, within 30 days from the date of the order, prefer an appeal to the appellate authority: Provided that where the order is made by the Government there shall be no appeal by the civil servant but he may apply for review of the order: Provided further that the appellate authority or as the case may be, Government may condone the delay in preferring appeal or review petition, if it satisfied that the delay was for reasons beyond the control of the appellant or for the reasons that the earlier appeal or review petition was not addressed to the proper forum. (2) Where the order of the competent authority affects more than one civil servants every affected civil servant shall prefer appeal separately. (3) Where the civil servant has died, the appeal may be filed or pursued if it has already been filed, by any of his legal heirs entitled to inherit his property; provided that the benefit likely to accrue in the appeal is heritable. 4.-(1) Every Memorandum of Appeal shall- (a) contain full name and address, official designation and place of posting of the appellant; (b) state in brief the facts leading to the appeal; (c) he accompanied by a certified copy of the order appealed from and copies of all other documents on which the appellant wishes to rely. (2) The appeal shall he submitted through the head of the office in which the appellant is posted at the time of filing the appeal and the said head of the office shall forward the appeal to the competent authority if he himself is not such authority, and the competent authority shall after adding his own comments if any transmit the appeal to the appellate authority. 5. (1) The appellate authority shall, on receipt of appeal, call for the record of the case from the competent authority and after perusal of such record and if considered necessary hearing the appellant and the representative of the competent authority make such order as it may deem fit: Provided that if the appellate authority proposes to make an order adversely affecting the appellant, it shall give him reasonable opportunity to show cause against making of such order. (2) The appellate authority, shall communicate the order made by it to the appellant if he is not present at the time of announcement of the order. 6. (1) Where the competent authority has made an order before coming into force of these rules, appeal from that order can be filed within 30 days of the announcement thereof. (2) All appeals pending immediately before coming into force of these rules shall be disposed as appeals under these rules. 7. The Sindh Civil Servants (Appeal) Rules, 1975 are hereby repealed. Need more information Our panel of skilled Lawyers in Pakistan specializes in separation cases in Pakistan and offers personalized advice and robust legal solutions. AI Legal Site: For general information, visit 24Justice.com – Pakistan’s First Legal AI Site. Personalized Assistance: For more specific queries or legal representation, reach out to us: Call: 0092 308 5510031 WhatsApp: 0092 308 5510031 Contact Form: Prefer writing? Fill out our contact form below, and we’ll respond promptly   [contact-form][contact-field label=”Name” type=”name” required=”true” /][contact-field label=”Email” type=”email” required=”true” /][contact-field label=”Website” type=”url” /][contact-field label=”Message” type=”textarea” /][/contact-form]

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THE SIND REVENUE JURISDICTION ACT, 1876

THE SIND REVENUE JURISDICTION ACT, 1876

THE SIND REVENUE JURISDICTION ACT, 1876   The Sindh Revenue Jurisdiction Act, 1876, is a historical piece of legislation that pertains to the jurisdictional aspects of revenue administration in the province of Sindh, Pakistan. This act, enacted during the British colonial period, established the legal framework for revenue jurisdiction and administration within the region. [28th March, 1876] An Act to limit the jurisdiction of the Civil Courts [in Sind and the Karachi Division] in matters relating to the Land-revenue, and for other purposes.   whereas in certain parts of [Sind and the Karachi Division] the jurisdiction of the Civil Courts in matters connected with the land-revenue is more extensive than it is in the pother parts thereof]; and whereas it is expedient that the jurisdiction of all the Civil Courts in the said territories] should be limited in manner hereinafter appearing ; and whereas it is also expedient to amend the Sind Civil Courts Act], section 32, and to revive certain provisions of the thirteenth section of Regulation XVII of J827 of the Bombay Code, which was repealed by the Land Improvement Act, 1871   It is hereby enacted as follows:—   Short title and extent. (1) This Act may be called the Sind Revenue Jurisdiction Act, 1876. (2)       It extends to i   Sind and the [Karachi Division], but not so as to affect any of the provisions of Act XXIII of 1871.]   [Repeal of enactments.] Rep. by the Amending Act, 1891 {XII of 1891).   Interpretation clause. In this Act, unless there be something repugnant in the I” subject or context,— “land” includes the sites of villages, towns and cities: it also includes trees, growing crops and grass, fruit upon, and juice in, trees, rights-of-way, ferries, fisheries and all other benefits to arisa out of land, and things attached to the earth or permanently fastened to things attached to the earth: “land-revenue” means all sums and payments, in money or in kind, received or claimable by or on behalf of the Government] from any person on account of any land held by or vested in him, and any cess or rate authorized by the Provincial Government] under the provisions of any law for the time being in force: “Revenue-officer” means any officer employed in or about the business of the land-revenue, or of the surveys, assessment. accounts or records connected therewith.   Bar of certain suits. Subject to the exceptions hereinafter appearing, no Civil B Court shall exercise jurisdiction as to any of the following matters: (a)       [claims against the [Government]] relating to lands held under treaty, or to lands granted or held as saranjam, or on other political tenure, or to lands declared -by the Provincial Government] or any officer duly au­thorized in that behalf to be held for service ; (b)       objections— to the amount or incidence of any assessment of land-revenue authorized by the Provincial Government], or to the mode of assessment, or to the principal on which such assessment is fixed, or to the validity or effect of the notification of survey or settlement, or of any notification determining the period of settlement (c)       claims connected with or arising out of any proceedings for the realization of land-revenue or the rendering of assistance [by the Provincial Government] or any officer duly authorized in that behalf to superior holders or occupants for the recovery of their dues from inferior holders or tenants ; claims to set aside, on account of irregularity, mistake or any other ground except fraud, sales for arrears of land-revenue ; (d)       claims against the [Government]]— (1)       to be entered in the revenue-survey or settlement-records or village-papers as liable for the land-revenue, or as superior holder, inferior holder, occupant or tenant, or (2)       to have any entry made in any record of a revenue-survey or settlement, or (3)       to have any such entry either omitted or amended ; (e)       the distribution of land or allotment of land-revenue on partition of any estate under Bombay Act IV of 1868 or any other law for the time being in force ; (f)       [claims against the -Government]]— to hold land wholly or partially free from payment of land-revenue or to receive payments charged on or payable out of the land-revenue, or to set aside any cess or rate authorized [by the Provincial Government] under the provisions of any law for the time being in force, or respecting the occupation of waste or vacant land belonging to the Government] ; (g)       claims regarding boundaries fixed under Bombay Act No. I of 1865, or any other law for the time being in force, or to set aside any order passed by a competent officer under any such law with regard to boundary marks : Provided that, if any person claim to hold wholly or partially exempt from payment of land-revenue under— (h)       any enactment for the time being in force expressly creat­ing an exemption not before existing in favour of an individual or of any class of persons, or expressly confirming such an exemption on the ground of its being shown in a public record, or of its having existed for a specified term of years, or (i)        an instrument or sanad given by or by order of the [Pro­vincial Government] under Bombay Act No. II of 1863, section 1, clause first, or Bombay Act No. VII of 1863, section 2, clause first, or (j)        any other written grant by the British Government expressly creating or confirming such exemption, or . (k)       a judgment by a Court of law, or an adjudication duly passed by a competent officer under Bombay Regula­tion XVII of 1827, Chapter X, or under Act No. XI of 1852, which declares the particular property in dispute to be exempt, such claim shall be cognizable in the Civil Courts. Illustrations to (k) (1)       It is enacted that, in the event of the proprietary right in lands, the pro­perty

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THE SERVICE TRIBUNALS ACT, 1973

THE SERVICE TRIBUNALS ACT, 1973

THE SERVICE TRIBUNALS ACT, 1973   The Service Tribunals Act, 1973, is a significant piece of legislation in Pakistan that establishes service tribunals as specialized and independent bodies responsible for adjudicating disputes and grievances related to the terms and conditions of government employees’ service. This act plays a pivotal role in providing government employees with a fair and accessible avenue for resolving service-related issues.26th SEPTEMBER, 1973 an Act to provide for the establishment of Service Tribunals to exercise jurisdiction in respect of matters relating to the terms and conditions of service of civil servants.   WHEREAS it is expedient to provide for the establishment of Administrative Tribunals, to be called Service Tribunals, to ex­ercise exclusive jurisdiction in respect of matters relating to the terms and conditions of service of civil servants, and for matter connected therewith or ancillary thereto ;   It is hereby enacted as follows :—   l.— Short title, extent and commencement.  (l) This Act may be called the Service Tribunals Act, 1973. (2) It shall come into force at once. (3) It applies to all civil servants wherever they may be.   Definitions. In this Act, unless there is anything repugnant in the subject or context,— (a) “ civil servant” means a person who is, or has been, a civil servant within the meaning of the Civil Servants Act, 1973 ; and (b) “ Tribunal “ means a Service Tribunal established under section 3.   3.—  Tribunals. (1) The President may, by notification in the official Gazette, establish one or more Service Tribunals and, where there are established more than one Tribunal, the President shall specify in the notification the class or classes   of civil servants In respect of whom, or the territorial limits within which, or the class or classes of cases in respect of which, each such Tribunal shall exercise jurisdiction under this Act. (2) A Tribunal shall have exclusive jurisdiction in respect of matters relating to the terms and conditions of service of civil servants, including disciplinary matters. (3) A Tribunal shall consist of— (a) a Chairman, being a person who is, or has been, or is qualified to be. Judge of a High Court ; and (b) such number of members not exceeding three, each of whom is a person who possesses such quali­fications as may be prescribed by rules, as the Presi­dent may from time to time appoint. (4) The Chairman and members of a Tribunal shall be ap­pointed by the President on such terms and conditions as he may determine. (5) The Chairman or a member of a Tribunal may resign his office by writing under his hand addressed to the President. (6) The Chairman or a member of a Tribunal shall not hold any other office of profit in the service of Pakistan if his remunera­tion is thereby increased. (7) Notwithstanding anything contained in sub-section (3), sub-section (4), sub-section (5) or sub-section (6), a Tribunal established to exercise jurisdiction in respect of a specified class or classes of cases may consist of one or more persons in the ser­vice of Pakistan to be appointed by the President.   3A.—  Benches of the Tribunal.  (1) The powers and functions of a Tribunal may be exercised or performed by Benches consisting of not less than two members of the Tribunal, including the Chairman, constituted by the Chairman. (2) If the members of a Bench differ in opinion as to the decision to be given on any point,— (a) the point shall be decided according to the opinion of the majority; (b) if the members are equally divided and the Chairman of the Tribunal is not himself a member of the Bench, the case shall be referred to the Chairman and the decision of the Tribunal shall be expressed in terms of the opinion of the Chairman; and (c) if the members are equally divided and the Chairman of the Tribunal is himself a member of the Bench, the opinion of the Chairman shall prevail and the decision of the Tribunal shall be expressed in terms of the opinion of the Chairman.   4.—  Appeals to tribunals. (1) Any civil servant aggrieved by any final order, whether original or appellate, made by a departmental authority in respect of any of the terms and conditions of his service may, within thirty days of the communication of such order to him,  or within six months of the establishment of the appropri­ate Tribunal, whichever is later, an appeal to the Tribunal : Provided that— (a) where an appeal, review or representation to a de­partmental authority is provided under the Civil Servants Ordinance, 1973, or any rules against any such order, no appeal shall lie to a Tribunal unless the aggrieved civil servant has preferred an appeal or application for review or representation to such de­partmental authority and a period of ninety days has elapsed from the date on which such appeal, application or representation was so preferred (b) no appeal shall lie to a Tribunal against an order or decision of a departmental authority determining the fitness or otherwise of a person to be appointed to or hold a particular post or to be promoted to a higher grader; and (c) no appeal shall lie to a Tribunal against an order or decision of a departmental authority made at any time before the 1st July, 1969. (2) Where the appeal is against an order or decision of a departmental authority imposing a departmental punishment or penalty on a civil servant, the appeal shall be preferred— (a) in the case of a penalty of dismissal from service, re­moval from service, compulsory retirement or reduc­tion to a lower post or time-scale or to a lower stage in a time-scale, to a Tribunal referred to in sub-section (3) of section 3 ; and (b) in any other case, to a Tribunal referred to in sub­section (7) of that section. Explanation.—In this section, “ departmental authority “ means any authority, other than a Tribunal, which is competent to

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The Sales Tax Act, 1990

The Sales Tax Act, 1990

The Sales Tax Act, 1990   The Sales Tax Act, 1990, is a significant piece of legislation in Pakistan that governs the imposition, collection, and administration of sales tax on the supply of goods and services. This act is designed to regulate and generate revenue from the sales tax, which is a crucial component of Pakistan’s taxation system. An Act to consolidate and amend  the law relating to the levy of a tax on the sale, importation, exportation, production, manufacture or consumption of goods. WHEREAS it is expedient to consolidate and amend the law relating to the levy of a tax on the sale, importation, exportation, production, manufacture or consumption of goods; It is hereby enacted as follows:– Chapter – I Preliminary   Short title, extent and commencement. (1) This Act may be called the Sales Tax Act, 1990. (2) It extends to the whole of Pakistan. (3) It shall come into force on such date as the Federal Government may, by notification in the official Gazette, appoint.   Definitions. – In this Act, unless there is anything repugnant in the subject or context,– (1) “Appellate Tribunal” means the Customs, Excise and Sales Tax Appellate Tribunal constituted under section 194 of the Customs Act; (2) “appropriate officer” means an officer of Sales Tax authorised by the Board by notification in the official Gazette to perform certain functions under this Act; (2A) “arrears” includes the un-paid amounts of tax, default surcharge additional tax, further tax, extra amount of tax, fines, penalties, fees or any other sums, however described, as have been assessed, adjudged or demanded under this Act, (3) “associated persons” means any two or more persons who are close relatives to each other or who are interconnected with each other in the following way, namely:– (i) if the persons, being companies or undertakings, are under common management or control or one is the subsidiary of the other; (ii) if a person who is the owner or partner or director of a company or undertaking, or who, directly or indirectly, holds or controls twenty per cent shares in such company or undertaking, is also the owner, partner or director of another company or undertaking, or, directly or indirectly, holds or controls twenty per cent shares in that company or undertaking; Explanation. : —  For the purpose of this clause, the expression It close relatives” mean the family, parents, brothers, sisters and dependents of registered person; (4) “Board” means the Central Board of Revenue constituted under the Central Board of Revenue Act, 1924 (IV of 1924); (5) “Collector” means the Collector of Sales Tax appointed under section 30; (5A) “common taxpayer identifier” means the identification number allocated under section 20 of the Finance Act, 1999 (IV of 1999) (6) “Customs Act” means the Customs Act 1969 (IV of 1969), and where appropriate all rules and notifications made under that Act; (6A) “defaulter” means a person and, in the case of company or firm, every director, or partner of the company, or as the case may be, of the firm, of which he is a director or a partner or a proprietor and includes guarantors or successors, who fail to pay the arrears; (6B)      “Default Surcharge” means the surcharge payable by a defaulter at the rate specified in section 34 of this Act; (7) “distributor” means a person appointed by a manufacturer, importer or any other person for a specified area to purchase goods from him for further supply and includes a person who in addition to being a distributor is also engaged in supply of goods as a wholesaler or a retailer; (8) “document” includes any electronic data, computer programmes, computer tapes, computer disks, micro-films or any other medium for the storage of such data; (9) “due date”, in relation to the furnishing of a return under section 26 means the 15th day of the month following the end of the tax period, or such other date as the Federal Government may, by notification in the official Gazette, specify; (10) “establishment” means an undertaking, firm or company, whether incorporated or not, an association of persons or an individual; (11) exempt supply” means a supply which is exempt from tax under section 13; (12) “goods” include every kind of movable property other than actionable claims, money, stocks, shares and securities; (13) “importer” means any person who lawfully imports any goods into Pakistan; (14) “input tax”, in relation to a registered person, means the tax – (a) levied under this Act on the supply of goods received by that person; (b) levied under this Act on goods imported, entered and cleared under section 79 or section 104 of the Customs Act, by that person; (c) levied under the Sales Tax Act, 1990 of Pakistan as adapted in the State of Azad Jammu and Kashmir, on the supply of goods received by that person. (15) “Local Sales Tax Office” means the office of Superintendent of Sales Tax, or such other office as the Board may, by notification in the official Gazette, specify; (16) “manufacture” or “produce” includes – (a) any process in which an article singly or in combination with other articles, materials, components, is either converted into another distinct article or product or is so changed, transformed or reshaped that it becomes capable of being put to use differently or distinctly and includes any process incidental or ancillary to the completion of a manufactured product; (b) process of printing, publishing, lithography and engraving; and (c) process and operations of assembling, mixing, cutting, diluting, bottling, packaging, repacking or preparation of goods in any other manner; (17) “manufacturer” or “producer” means a person who engages, whether exclusively or not, in the production or manufacture of goods whether or not the raw material of which the goods are produced or manufactured are owned by him; and shall include – (a) a person who by any process or operation assembles, mixes, cuts, dilutes, bottles, packages, repackages or prepares goods by any other manner; (b) an assignee or trustee

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THE REVENUE RECOVERY ACT, 1890

THE REVENUE RECOVERY ACT, 1890

THE REVENUE RECOVERY ACT, 1890   The Revenue Recovery Act, 1890, is a significant piece of legislation that has historical relevance within the context of British India. While the act was enacted during the colonial period, it has influenced land revenue recovery procedures in various regions, including certain parts of present-day Pakistan. The act primarily focuses on the recovery of land revenue and other government dues. [l4th February, 1890] An Act to make better provision for recovering certain public demands   whereas it is expedient to make better provision for re­covering certain public demands; It is hereby enacted as follows:—   Title and extent. .—(1) This Act may be called the Revenue Recovery Act, 1890. [(2) It extends to the whole of Pakistan].   2. (1) In this Act, unless there is something repugnant in the subject or context,— (2)       “Collector” means the chief officer in charge of the land-revenue administration of a district: and (3)       “defaulter” means a person from whom an arrear of land-revenue, or a sum recoverable as an arrear of land-revenue, is due, and includes a person who is responsible as surety for the payment of any such arrear or sum.   Recovery of public demands by enforcement of process in other districts than those in which they become payable. (1) Where an arrear of land-revenue, or a sum recover­able as an arrear of land-revenue, is payable to a Collector by a defaulter being or having property in a district other than that in which the arrear accrued or the sum is payable, the Collector may send to the Collector of that other district a certificate in the form as nearly as may be of the schedule, stating— (a)       the name of the defaulter and such other particulars as may be necessary for his identification, and (b)       the amount payable by him and the account on which it is due. (2)       The certificate shall be signed by the Collector making it or by any officer to whom such Collector may, by order in writing, delegate this duty,] and, save as otherwise provided by this Act, shall be conclusive proof of the matters therein stated. (3)       The Collector of the other district shall, on receiving the certificate, proceed to recover the amount stated therein as if it were an arrear of land-revenue which had accrued in his own district.   Remedy available to person denying liability to pay amount recovered under last foregoing section. (1) When proceedings are taken against a person under the last foregoing section for the recovery of an amount stated in a certificate, that person may, if he denies his liability to pay the amount or any part thereof and pays the same under protest made in writing at the time of payment and signed by him or his agent, institute a suit for the repayment of the amount or the part thereof so paid. (2)       A suit under sub-section (1) must be instituted in a Civil Court having jurisdiction in the local area in which the office of the Collector who made the certificate is situate, and the suit shall be determined in accordance with the law in force at the place where the arrear accrued or the liability for the payment of the sum arose. (3)       In the suit the plaintiff may, notwithstanding anything in the last foregoing section, but subject to the law in force at the place aforesaid, give evidence with respect to any matter stated in the certificate. (4)       This section shall apply if under this Act as in force as part of the law of India or] Burma, or under any other similar Act forming part of the law of India or] Burma, proceedings are taken against a person in [India or Burma as the case may be,] for the recovery of an amount stated in a certificate made by a Collector in  Pakistan.   Recovery by collectors of sums recoverable as arrears of revenue by other public officers or by local authorities. Where any sum is recoverable as an arrear of land-revenue by any public officer other than a Collector or by any local authority, the Collector of the district in which the office of that officer or authority is situate shall, on the request of the officer or authority, proceed to recover the sum as if it were an arrear of land-revenue which has accrued in his own district, and may send a certificate of the amount to be recovered to the Collector of another district under the foregoing provisions of this Act, as if the sum were payable to himself.   Property liable to sale under this Act. (1) When the Collector of a district receives a certificate under this Act, he may issue a proclamation prohibiting the transfer or charging of any immoveable property belonging to the defaulter in the district. (2)       The Collector may at any time, by order in writing, with­draw the proclamation, and it shall be deemed to be withdrawn when either the amount stated in the certificate has been re­covered or the property has been sold for the recovery of that amount. (3)       Any private alienation of the property or of any interest of the defaulter therein, whether by sale, gift, mortgage or other­wise, made after the issue of the proclamation and before the withdrawal thereof, shall be void as  [against the Government]] and any person who may purchase the property at a sale held for the recovery of the amount stated in the certificate. (4)       Subject to the foregoing provisions of this section, when proceedings are taken against any immoveable property under this Act for the recovery of an amount stated in a certificate, the interests of the defaulter alone therein shall be so proceeded against, and no incumbrances created, grants made or contracts entered into by him in good faith shall be rendered invalid by reason only of proceedings being taken against those interests.

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