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MARKETING OF PETROLEUM PRODUCTS

MARKETING OF PETROLEUM PRODUCTS (FEDERAL CONTROL) (REPEAL) ORDINANCE, 2002 ORDINANCE LXXXIX OF 2002

MARKETING OF PETROLEUM PRODUCTS (FEDERAL CONTROL) (REPEAL) ORDINANCE, 2002 ORDINANCE LXXXIX OF 2002   The Marketing of Petroleum Products (Federal Control) (Repeal) Ordinance, 2002, Ordinance LXXXIX of 2002, is a legislative instrument in Pakistan that repeals the Marketing of Petroleum Products (Federal Control) Ordinance, 2001. Ordinances are temporary laws promulgated by the President of Pakistan when the Parliament is not in session, and they have the force of law until they are passed by the Parliament.An Ordinance to repeal the Marketing of Petroleum Product (Federal Control) Act 1974 WHEREAS it is expedient to repeal the Marketing of Petroleum Products (Federal Control) Act, 1974 (XVII of 1974), and to provide for matters connected therewith or incidental thereto: AND WHEREAS development of the oil marketing sector under Federal Government control is no longer viewed as necessary in the public interest and circumstances render it more favourable for development to be undertaken by the private sector; AND WHEREAS Pakistan State Oil Company Limited is the only oil marketing; company in respect of which an Order has been issued under the aforesaid Act and to which that Act currently applies; AND WHEREAS the Federal Government is in the process of deregulating the downstream oil sector and in encouraging private investment in this sector as well as privatising certain of its own interests in the downstream oil sector ncluding by way of divestment of its shares in Pakistan State Oil Company Limited. AND WHEREAS the President is satisfied that circumstances exist which render it necessary to take immediate action; NOW, THEREFORE, in pursuance of the Proclamation of Emergency of the Fourteenth day of October, 1999, and the Provisional Constitution Order No. 1 of 1999, read with the Provisional Constitution (Amendment) Order No.9 of 1999, and in exercise of all powers enabling him in that behalf, the President of the Islamic Republic of Pakistan is pleased to make and promulgate the following Ordinance: Short title, extent and commencement.___(1) This Ordinance may be called the Marketing of Petroleum Products (Federal Control) (Repeal) Ordinance, 2002. (2) It extends to the whole of Pakistan. (3) It shall come into force at once except sections 3 to 7 which shall come into force upon the occurrence of the effective date. Definitions.___In this Ordinance, unless there is anything repugnant in the subject or context,- (a) “Act” means the Marketing of Petroleum Products (Federal Control) Act, 1974 (XVII of 1974); (b) “Board” means the Board of Management or the Board of Directors, as the case may be: (c) “Board of Directors” means the Board of PSO reconstituted as a board of directors pursuant to section 4 of this Ordinance; (d) “Board of Management” means a Board of Management set up under section 7 of the Act; (e) “Chief Executive” has the same meaning as in the Companies Ordinance; (f) “Companies Ordinance” means the Companies Ordinance, 1984 (XLVII of 1984); (g) “Director” has the same meaning as in the Companies Ordinance; (h) “effective date” means the date as may be appointed by the Federal Government in the Official Gazette for the purposes of subsection (2) of section 3: (i) “marketing company” has the same meaning as in the Act; (j) “Order” means the order issued pursuant to section 5 of the Act for the take over of the management of PSO contained in statutory notification S. R. O. No. 100 (I)/77 dated 31st January, 1977; (k) “PSO” means the Pakistan State Oil Company Limited: (l) “Managing Director” means the person appointed to act as Managing Director of PSO by the Federal Government pursuant to the Act; (m) “Monopolies Ordnance” means the Monopolies and Restrictive Trade Practices (Control and Prevention) Ordinance, 1970 (VI of 1970); and (n) “Privatisation” has the same meaning as in the Privatisation Commission Ordinance, 2000 (LII of 2000) Repeal and rescission.___(1) The Act shall stand repealed on the occurrence of the effective date and the Order shall stand rescinded concurrently therewith. (2) For the purposes of this Ordinance, the effective date shall be the date of transfer of all the shares in PSO as are owned by the Federal Government to one or more private sector investors pursuant to a “privatisation” effected under and pursuant to the Privatisation Commission Ordinance, 2000 (XLII of 2000) and any rules made (sic). Explanation.___For the purposes of this section the expression “transfer” means the registration of the transfer of the shares as contemplated above in the register of members of the PSO. Consequences of repeal on PSO. ___ Immediately upon the repeal of the Act on the effective date and notwithstanding anything contained in any other law for the time being in force___ (a) the Board of Management of PSO shall be immediately and automatically reconstituted as a Board of Directors with the same number of directors (including the chief executive) who shall all be deemed to have been elected as directors of PSO under and pursuant to the terms of section 178 of the Companies Ordinance and PSO’s own Articles of Association and to have fulfilled all requisite procedural and notification requirements: Provided that the term of office of such reconstituted Board shall be only until an election of directors is held as provided in section 6: Provided further that there shall be no need for the directors on the reconstituted Board of Directors to file consents under section 184 of the Companies Ordinance to act as directors of PSO until fifteen days after the Board has been reconstituted or their appointment takes effect: Provided also that in case of any conflict between the Articles of Association of PSO and this Ordinance, the provisions of this Ordinance shall prevail. (b) PSO shall cease to be a “managed company” under the Act and all powers of the Federal Government under the Act shall cease including any power to manage PSO or to appoint any Managing Director or other chief executive officer for PSO. The Managing Director and other members of any Board of Management (including the Chairman of the Board of Management) shall

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THE LOANS FOR AGRICULTURAL PURPOSES ACT

THE LOANS FOR AGRICULTURAL PURPOSES ACT, 1973.

THE LOANS FOR AGRICULTURAL PURPOSES ACT, 1973.   The Loans for Agricultural Purposes Act, 1973, is a piece of legislation in Pakistan that pertains to loans and credit facilities provided for agricultural purposes. This act establishes a legal framework for regulating the provision of loans to farmers and individuals engaged in agricultural activities ACT No. XLH of 1973 27th June. 19731 An Act to provide for credit facilities for persons engaged in agriculture. whereas it is expedient to provide for credit facilities for persons engaged in agriculture ; It is hereby enacted as follows :— 1.—  Short title, extent and commencement. (1) This Act may be called the Loans for Agricultural d Purposes Act, 1973. (2) It extends to the whole of Pakistan. (3) It shall come into force at once. Act to over ride other laws. The provisions of this Act shall have effect notwithstanding anything contained in any other law for the time being in force. Definitions. In this Act, unless there is anything repugnant in the subject or context,— (a) “bank “ means a scheduled bank within the meaning of the State Bank of Pakistan Act» 1956, and includes. the Agricultural Development Bank  of Pakistan established under the Agricultural  Development Bank Ordinance, 1961 ; (b) “ land” means land used for agricultural purpose or for purposes subservient to agriculture ; (c) “ land-owner “ has the same meaning as in the West Pakistan Land Revenue Act, 1967, but does not include a lessee or a mortgagee ; (d) “ loans or advances “ means loans or advances for agricultural purposes; (e) “ prescribed “ means prescribed by rules made under this Act ; and (f) “ Revenue Officer” has the same meaning as in the West Pakistan Land Revenue .Act, 1967, and includes a Naib Tehsildar and Head Munshi. 4.—  Presentation of pass book. (1) A Land owner applying to any bank for the grant of a loan or advance may, for the purpose of enabling the bank to take action in accordance with sub-section (4), produce before the bank a pass book prepared in the prescribed form and manner setting out particulars of the land owned by him. (2) The entries in the pass book shall be authenticated by the Revenue Officer and shall be prima facie evidence of the title of the holder of the pass book to the parcels of land entered in the pass book, free of any prior encumbrance, unless otherwise specified therein. (3) The pass book shall be deemed to be a title deed and accepted as such by the bank for granting a loan or advance to a land-owner on the security of such land entered therein as he may indicate. (4) If the bank grants a loan or advance to the land-owner on the production of the pass book, the bank shall endorse the pass book against the entry relating to the land on the security of which the loan or advance is granted by it. (5) The endorsement made in the pass book under sub­section (4) shall create a charge in favour of the bank on the land against the entry relating to which the endorsement has been made and the land-owner shall be debarred from alienating the land until the outstanding amount of the loan or advance granted by the bank has been repaid. (6) Any alienation of land in contravention of sub-section (5) shall be void. (7) If the land-owner fails to repay the amount of the loan or advance iu accordance with the terms of his agreement with the bank, the bank may, without prejudice to any other legal remedy available to it, apply to the Collector for the recovery of the amount in default as an arrear of land revenue and there- upon all the provisions of the Revenue Recovery Act, 1890, )– shall apply to the recovery of the amount in default as they apply to the recovery of an arrear of land revenue. 5.—   Power to make rules. (1) The Federal Government or, if the Federal Govern­ment so directs, the Provincial Government may, by notification in the official Gazette, make rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may specify the ratio to be maintained by the scheduled banks between loans and advances granted to land-owners having land not exceeding a subsistence holding, those having land exceeding such holding but not exceed­ing an economic holding and those having land exceeding an economic holding. Explanation.—In this sub-section, “ subsistence holding” and “ economic holding “ have the same meaning as in the Land Reforms Regulation, 1972. (3) The ratio specified in the rules shall not be varied— (i) to the disadvantage of land-owners having land not exceeding a subsistence holding and to the advantage of land-owners having land exceeding a subsistence he .ling ; or (ii) to the disadvantage of land-owners having land less than an economic holding and to the advantage of land-owners having land exceeding an economic holding. Repeal. The Loans for Agricultural Purposes Ordinance, 1973, is 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 LAND REVENUE RULES

THE LAND REVENUE RULES, 1968

THE LAND REVENUE RULES, 1968   The Land Revenue Rules, 1968, are an integral part of the legal framework governing land administration and revenue collection in Pakistan. These rules provide detailed procedures and guidelines for the implementation of the Land Revenue Act, 1967. For a comprehensive understanding of the Land Revenue Rules, 1968, and how they apply to your specific situation or land-related matters, please don’t hesitate to get in touch with us at 24Justice. Our team of legal experts can offer you personalized advice and assistance. Feel free to reach out, and we’ll be glad to provide you with the information you need to navigate the intricacies of land revenue regulations in Pakistan.     PART I Preliminary   1. Short title and commencement   2. Definitions     PART II Procedure of Revenue Officers   3. Statements and pleadings to be brief   4. Verification of applications, etc.   5. Proceeding not to abate on death or marriage of party   6. In fixing dates, etc. Revenue Officer to follow procedure of Revenue Court   6-A. Remand of case   7. Commissions   8. Expenses of witnesses   9. Record of mutation proceedings   10. Record of other proceedings under the Act   11. Contents of orders   12. Apportionment and recovery of costs   13. Execution of orders of ejectment, etc   14. Charges for service of process through post     PART III Village Headmen (Lambardars)   15. Village headmen   16. Number of headmen   17. Matters to be considered in first appointment   18. Dismissal of headmen   19. Matters to be considered in appointment of successor   20. Appointment of revenue farmers and mortgages as headmen   21. Appointment of officiating headmen in place of absentees   22. Duties of headmen   23. Collection, control and distribution of village officers’ cesses   24. Punishments   25. Appointment of substitutes for non-resident headmen   26. Appointment of other substitutes and their position   27. Dissemination of office of substitute   28. Rules governing appointment and removal of substitute   29. Remuneration of substitute     PART IV Record-of-rights And Periodical Records   30. Other documents included in the records-of-rights and periodical records   31. Manner in which the Record-of-Rights prepared, signed and attested   32. Gist of the order of mutation   33. Report regarding cause of delay in mutation cases   34. Roznamcha Waqiati to be maintained by the Patwari   34-A Collection of mutation fee in case of registered deeds   35. Production of documents or furnishing of information under section 47   36. Inspection of Records of Patwari and grant of certified copies or extracts therefrom   37. Inspection of maps and land records filed in the Tehsil revenue record room or consigned to the district sub divisional revenue record room   37-A Preparation of produce statements and 5 yearly abstracts     PART V Crop Inspection And Kharaba   38. Date on which inspection of each harvest to be commenced   39. Crop Inspection Register   39-A Fard Raftar Girdawari   40. Correction of entries in the Crop Inspection Register   41. Failure of crop to be entered in the Register Girdawari   42. Scale on which relief to be given   43. Circumstances under which no Kharaba Statement is to be prepared     PART VI Demand Statements (Dhal Bachh)   44. Bachh Papers     PART VII A – Collection Of Land-revenue By Lambardars   45. Place of payment     B – Collection Of Land-revenue By Tapedars   46. Payment of land revenue and rates and cesses   47. Security to be furnished by Mukhtiarkar, Head Munshi, Supervising Tapedar and Tapedar   48. Surety to be liable in the same manner as Principal   49. Liability of surety not affected by death of Principal or by his taking a different appointment   50. How surety may withdraw from further liability   51. Register of sureties     COLLECTION OF RATES AND CESSES   52. Number of instalments and amount   53. Rates and cesses paid alongwith first instalments of land revenue   54. Rules in the case of estates in which no land revenue is payable   55. Portion of rates and cesses not payable to Government     RECOVERY OF ARREARS   56. Application by Headmen for recovery of arrears from defaulters   57. Defaulter to be summoned   58. Recovery of arrears from defaulters   59. Sale under section 88 or section 90 to be proceeded by attachment     PROCESS FEES   60. Charge for service of process     PART VIII Remission Of Land Revenue   61. Power to sanction remission     PART IX Survey And Boundaries   62. Demarcated areas of forest land, etc. owned by Government to be considered estates   63. Survey marks   64. Boundary marks     A – Tri-junction Pillars (Sihadas) B – Burjis   65. Land measurement or survey   66. Size of area of Survey/Khasra Number   67. Conditions for and restrictions upon subdivision of Survey/Khasra -numbers     PART IX A Demarcation Of Land And Eviction Of Unauthorized Land-owners   67-A Demarcation of Land   67-B Eviction of unauthorised land-owners     PART X Execution Of Certain Orders Of Civil And Criminal Courts Through Revenue Officers   68. Appraisement of value of produce before sale   69. Agency to be used in conducting sale   70. Date on which possession is to be given to decree-holder ‘of Civil Court     PART XI Miscellaneous   71. Village Note Book   72. Forms       THE P. LAND REVENUE RULES, 1968   13th  July, 1968 No. 377/68-219-U (1).- With reference to the Board of Revenue, West Pakistan Notification No. 82/68-43-U (1), dated the 4th March, 1969, published in the Extraordinary issue of the ‘Gazette of West Pakistan’, dated the 12th March, 1968 and in supersession of all existing rules on the subject, the Board of Revenue, in exercise of the powers conferred

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The Land Revenue Act, 1967

The Land Revenue Act, 1967

The Land Revenue Act, 1967   The Land Revenue Act, 1967, is a significant piece of legislation in Pakistan that governs matters related to land revenue and land administration. It plays a crucial role in regulating land ownership, revenue collection, and land-related disputes in the country.   Preamble   CHAPTER I PRELIMINARY 1. Short title, extent and commencement. 2. Power to except any area from provisions unsuited thereto 3. Exclusion of certain land from operation of this act 4. Definitions   CHAPTER II DIVISIONS AND DISTRICTS 5. Province to be divided into Divisions 6. Divisions to be divided into Districts and District into Sub-Division, etc.   CHAPTER III APPOINTMENT AND POWERS OF REVENUE OFFICERS   Appointment 7. Classes of Revenue Officers 8. Appointment of Commissioners and Collectors 9. Additional Commissioners and Additional Collectors 10. Assistant Collectors 11. Tehsildars, etc. 12. Certain appointments to be notified   Administrative Control 13. Superintendent and Control of Revenue Officers 14. Power to distribute business and withdraw and transfer cases 15. Combination of officers   Powers 16. Conferment of powers of Revenue Officers 17. Functions of Revenue Officers 18. Retention of powers by Revenue Officers on transfer   CHAPTER IV PROCEDURE OF REVENUE OFFICERS 19. Subordination of Revenue Officers 20. Powers to make rules as to procedure 21. Persons by whom appearance and applications may be made before and to Revenue officers 22. Powers of Revenue officers to summon persons to give evidence and produce documents. 23. Summons to be in writing, signed and sealed. 24. Mode of service of summons 25. Mode of service of notice, order of proclamation, or copy thereof 26. Mode of making proclamation 27. Inquiries under the act to be deemed judicial proceedings 28. Language of Revenue Offices 29. Arrest of defaulter to be made upon warrant 30. Power of Revenue officers to enter upon any land or premises for purpose of measurements, etc. 31. Place of sittings 32. Proceedings held on holidays 33. Seals 34. Costs 35. Penalty   CHAPTER V VILLAGE OFFICERS 36. Rules regulating appointment, etc, of Village officers 37. Village officers’ Cess 38. Restriction son attachment or assignment of remuneration of Village officers   CHAPTER VI RECORDS   Records-of-Rights and Periodical Records 39. Records-of-Rights and documents included therein 40. Making of Special revision of Record-of-rights 41. Periodical records   Procedure For making Records 42. Making of that part of periodical records which relates to land-owners 43. Making of that part of periodical records which relates to other persons 44. Determination of disputes 45. Restriction on variations of entries in records 46. Mutation fees 47. Obligation to furnish information necessary for the preparation of records 48. Penalty   Rights of Government and presumptions with respect thereto and to other matters 49. Rights of Government in mines and minerals 50. Presumption as to ownership of forests, quarries and waste-lands 51. Compensation for infringement of rights of third parties in exercise of a right of government 52. Presumption in favour of entries in records-of-rights and periodical records 53. Suit for declaratory decrees by person aggrieved by an entry in a record   Supplemental Provisions 54. Record-of-rights and periodical records for groups of estates 54-A. Power to call for information 55. Power to make rules respecting records and other matters connected therewith   CHAPTER VII ASSESSMENT 56. Assessment of land-revenue 56.A Exemption of land revenue: Punjab Amendment  Sind Amendment 57. Basis of Assessment 58. Limit of assessments 59. Notification of intended re-assessment and instructions as to principles of assessment 60. Mode of determining assessment 61. Announcement of assessment 62. Application for reconsideration of assessment 63. Confirmation and duration of assessment 64. Duration of assessment 65. Assessment to remain in force till new assessment takes effect 66. Refusal to be liable for assessment and consequences thereof. 67. Distribution of the assessment of an estate over the holding comprised therein 68. Application for amendment of the distribution of an assessment 69. Appeals from orders under Sections 62 and 68 70. Special assessments 70-A Increase in Land Revenue: 70-B Determination land ownership: 70-C Information about increase in the extent of ownership: 70-D Change in the basis of Exemption or Assessment: 70-E Method of Exemption or assessment of land Revenue 71. Power to make rules 72. Procedure to be followed in making rules 73. Power to issue instructions   CHAPTER VIII COLLECTION OF LAND REVENUE 74. Liability for payment of land-revenue 75. Security for payment of land-revenue 76. Orders to regulate payment of land-revenue 77. Rules to regulate collection, remission and suspension of land-revenue 78. Costs recoverable as part of arrear 79. Certified account to be evidence as an arrear 80. Processes for recovery of arrears 81. Notice of demand 82. Arrest and detention of defaulter 83. Distress and same of movable property and crops 84. Transfer of holding 85. Attachment of estate holding 86. Annulment of assessment of holding 87. Proclamation of attachment or annulment of assessment and consequences of proclamation 88. Sale of estate holding 89. Effect of sale on encumbrances 90. Proceedings against other immovable Property of defaulter 91. Remedies open to person denying his liability for an arrear   Procedure in Sales 92. Proclamation of sale 93. Indemnity to Revenue Officer with respect to contents of proclamation 94. Publication of proclamation 95. Time and conduct of sale 96. Power to postpone sale 97. Stay of sale 98. Deposit by purchaser in case of sale of immovable property 99. Consequences of failure to pay deposit 100. Time for payment in full 101. Procedure in default of payment 102. Report of sale to Commissioner 103. Application to set aside 104. Order confirming or setting aside sales 105. Refund or deposit of purchase money when sale set aside 106. Proclamation after postponement or on re-sale 107. On confirmation of sale possession and certificate to be granted to purchaser 108. Sale of movable property and perishable articles 109. Mode of payment for movable property when sale is concluded on the spot 110. Mode of payment for movable property when sale is subject to

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THE LAND ADMINISTRATION MANUAL

THE LAND ADMINISTRATION MANUAL

THE LAND ADMINISTRATION MANUAL   THE LAND ADMINISTRATION MANUAL (a) PATWARIS AND KANUNGOS (PARAS, 264-304, PUNJAB LAND ADMINISTRATION MANUAL) 264. Patwari and Kanungo staff before 1885:-The term village officer as used in the land Revenue Act, means a headman, a chief headman, and a patwari. In this chapter we are only concerned with the patwari or village registrar and accountant, and with his immediate superior, the Kanungo. No efficient revenue administration of a district is possible unless the patwari staff is strong, properly trained, and strictly supervised by the Kanungos, Tehsildars, Revenue Assistant, and Deputy Commissioner.   (a)        PATWARIS AND KANUNGOS (PARAS, 264-304, PUNJAB LAND ADMINISTRATION MANUAL)   Patwari and Kanungo staff before 1885:-The term village officer as used in the land Revenue Act, means a headman, a chief headman, and a patwari. In this chapter we are only concerned with the patwari or village registrar and accountant, and with his immediate superior, the Kanungo. No efficient revenue administration of a district is possible unless the patwari staff is strong, properly trained, and strictly supervised by the Kanungos, Tehsildars, Revenue Assistant, and Deputy Commissioner.   Object of reforms initiated in 1885:- In the Course of years effective measures have been taken to secure the proper performance by the patwari of his three chief duties.– (1)        the maintenance of the crops grown at every harvest; (2)        the keeping of the record-of-right up-to-date by the punctual record of mutations; and (3)        the accurate preparation of statistical returns embodying the information derived from the harvest inspections, register of mutations, and record-of-rights. These duties will be fully described in the 9th, 10th, and 11th Chapter of this work.   Principles of revenue policy, sound, but machinery for carrying them out wanting:- The revenue policy of the Punjab from the beginning was founded on the principles laid down in Thomason’s valuable treatise, the “Direction for Settlement Officers” and the “Directions for Collectors”. But the official machinery was too weak to secure effective compliance.   267 To 270.    Cancelled.   Indian Finance Commission of 1880 Proposed: (1) Formation of Agricultural Department in each province:- Inspite of efforts to secure improvement, the revenue statistics of the province remained incomplete and unreliable until late into last century. But the lessons learned in the famine of 1877-1878 made it impossible to leave things where they were. In the report of the Indian Famine Commission, which was presented to presented to Parliament in 1880, great stress was laid on the necessity of creating in each province a special agricultural Department. The Commissioner remarked:- “Such an office in each province would have charge of all the records of post famines, and take note of all that is being usefully done or learnt in neighbouring provinces, so that the gathered results of past experience might be collected and made accessible, which has hitherto been hardly possible. Through this office should be brought together the more comprehensive and exact record of the agricultural withal, and economic condition of the people to the urgent necessity of which we have already drawn attention. Especially, when a famine is thought to be impending such an office would become important, as it would supply the Government with all statistics bearing on this subject, and would be responsible for working out from them the conclusion on which the decision as to future action would mainly rest. When a famine is in progress all the information relating to relief measures, their extent, their results, would  be collected in it and presented in a uniform and intelligible manner, and through it all orders of the local Government to famine administration would be issued.   Reform of patwari and Kanungo agency:- (2) “ The efficiency of such a special department , as we have proposed, will depend mainly on the completeness and accuracy with which the agricultural, vital and economic statistics with which it has to deal are collected in each village and compiled in each sub-division and district throughout the country ****** “The revenue system in the greater part of British-India is such as to present unrivalled means of ascertaining, in the fullest manner, all necessary facts relating to agriculture, and to the different incidents of landed tenures in every village; but those means have nowhere been completely utilized and made as efficient as they might be. We recommend that, the body of village accountants should everywhere be put on a sound and satisfactory footing as responsible public officers, with a clearly defined set of duties, but with due consideration to the importance of their permanent connection with their own village.”****** “Over the village accountants there should be a staff of active sub-officers employed in keeping them to their duty, inspecting their work, visiting each village in turn, and checking the accuracy of all the items recorded concerning it.”   Appointment of Revenue Assistant in each district:– (3) “Above these there should be a special officer in every district who would be, as a rule, of the rank of Deputy Collector, and whose main or only duty should be to take charge of all matters connected with the economic condition and well-being of the people. He would test and compile the agricultural returns and examine the market prices and ascertain form these and other data the relative value of each year’s crop, according as it is below or above the average. Form such a continuous record of the harvests he would obtain date for judging whether the landed classes were in a depressed or a prosperous condition, and how far they were prepared to meet a calamitous season. It would be his object to obtain similar information as to all section of the population, and to learn what are the causes of depression, and what classes would be the first to succumb under the pressure of scarcity and high prices. The accurate regulation of vital statistics and the investigation of causes of any abnormal mortality, would he within his province, and he would be the agent of the health

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JUVENILE JUSTICE SYSTEM ACT, 2018

JUVENILE JUSTICE SYSTEM ACT, 2018

JUVENILE JUSTICE SYSTEM ACT, 2018   The Juvenile Justice System Act, 2018, is a significant piece of legislation in Pakistan that deals with matters related to the juvenile justice system and the treatment of juveniles who come into contact with the law. This act provides a comprehensive legal framework for the handling of cases involving juveniles, with a focus on their protection, rehabilitation, and reintegration into society. Short title, extent and commencement. Definitions. Legal assistance. Juvenile Court. Arrest of a juvenile. Release of a juvenile on bail. Investigation in juvenile cases. Determination of age. Disposal of cases through diversion. Juvenile Justice Committee. Procedure of Juvenile Court. Trial of juvenile with adult person. Disclosure of identity of the juvenile. Report of probation officer. Powers of Juvenile Court to order for release. Page 2 of 13 Orders that shall not be passed with respect to a juvenile. Special provision for female juvenile. Appeal. Removal of disqualification attached with conviction. Establishment and certification of observation homes and Juvenile Rehabilitation Centres. Power of the Government to withdraw certificate. Inspection of observation homes and Juvenile Rehabilitation Centres. Act to override other laws. Power to make rules. Repeal. Page 3 of 13 JUVENILE JUSTICE SYSTEM ACT, 2018 ACT No. XXI or 2018 An Act to provide for criminal justice system for juveniles WHEREAS it is expedient to provide for criminal justice system and social reintegration of juveniles; It is hereby enacted as follows: Short title, extent and commencement. System Act, 2018. (2) It extends to the whole of Pakistan. (1) This Act may be called the Juvenile Justice (3) It shall come into force at once. Definitions. In this Act, unless there is anything repugnant in the subject or context, (a) “best interest of the child means the basis for any decision taken regarding the child to ensure fulfillment of his basic rights and needs, identity, social well-being, physical, emotional and psychological development; (b) “child” means for the purposes of this Act a person who has not attained the age of eighteen years; (c) “Code” means the Code of Criminal procedure, 1898 (Act V of 1898); (d) “diversion” means an alternative process of determining the responsibility and treatment of a juvenile on the basis of his social, cultural, economic, psychological and educational background without resorting to formal judicial proceedings; (e) “Government” means the Federal Government or the Provincial Government, as the case may be; (f) “guardian” in relation to a juvenile means a parent or a person who has been appointed as a guardian by the court or a person who has actual care of the child; (g) “heinous offence” means an offence which is serious, gruesome, brutal, sensational in character or shocking to public morality and which is punishable under the Pakistan Penal Code, 1860 (Act XIV of 1860) or any other law for the time being in force with death or imprisonment for life or imprisonment for more than seven years with or without fine; Page 4 of 13 (h) “juvenile” means, a child who may be dealt with for an offence in a manner which is different from an adult; (i) “juvenile” means, a child who may be dealt with for an offence in a manner which is different from an adult; (j) “Juvenile Justice Committee” means a committee established under section I0; (k) “Juvenile Rehabilitation Centre” means a place where a juvenile may be kept and given education, vocational or technical training for his mental, moral and psychological development and includes certified institutions, juvenile training institutions, borstal institutions, vocational centres, darul-amaan and women crises centres established by the Government or by voluntary organizational certified by the Government; (l) “Juvenile offender” means a child who is alleged to have committed or who has been found to have committed an offence; (m) “major offence” means an offence for which punishment under the Pakistan Penal Code, 1860 (Act XIV of 1860) or any other law for the time being in force is more than three years and up to seven years imprisonment with or without fine; (n) “medical officer” means a medical officer notified as such by the 1 [Division concerned or relevant department of provincial Governments]; (o) “minor offence” means an offence for which maximum punishment under the Pakistan Penal Code, 1860 (XLV of 1860)or any other law for the time being in force is imprisonment up to three years with or without fine; (p) “observation home” means a place where a juvenile is kept temporarily after being apprehended by police as well as after obtaining remand from Juvenile Court or otherwise for conducting inquiry or investigation for the purposes of this Act; (q) “prescribed means prescribed by rules made under this Act; (r) probation officer means a person appointed under the Probation of Offenders Ordinance, 1960 (XLV of 1960):and (s) “suitable person” means any person, trust, association or society duly recognized by law whose object is welfare and protection of children. Explanation-person in this clause means the guardian of a juvenile or any other person appointed by a Juvenile Court for the purposes of this Act. 1Subs. by the Juvenile Justice System (Amendment) Act, 2022 (III of 2022), s. 2. Page 5 of 13 Legal assistance. (1) Every juvenile or a child who is victim of an offence shall have the right of legal assistance at expense of the State. (2) A juvenile shall be informed about his rights available under the law by a legal practitioner within twenty four hours of taking him into custody. (3) A legal practitioner appointed by the 1 [Division concerned or relevant department of provincial Governments] or by the Juvenile court for providing legal assistance to a child victim of an offence or a juvenile shall have at least seven years standing at the Bar. Juvenile Court. (1) The 1 [Prime Minister] in consultation with the concerned High Court shall by notification in the official Gazette establish or designate one or more Juvenile Courts, within a period of three months of the commencement of this Act.

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Islamabad Capital Territory (Tax on Services) Ordinance, 2001

Islamabad Capital Territory (Tax on Services) Ordinance, 2001

Islamabad Capital Territory (Tax on Services) Ordinance, 2001   The Islamabad Capital Territory (Tax on Services) Ordinance, 2001, is a piece of legislation in Pakistan that governs the taxation of services provided within the Islamabad Capital Territory (ICT). This ordinance provides the legal framework for the imposition, collection, and regulation of taxes on various services offered by service providers within the ICT   (TAX ON SERVICES) ORDINANCE, 2001 (ORDINANCE NO. XLII OF 2001) Updated vide Finance Act, 2022 By a team of Provincial Taxes Wing, Federal Board Revenue, Islamabad. (Any inadvertent error may kindly be reported for necessary correction to any of above mentioned officers at following phone numbers): Ph: 051-9204520 (Amendments by the Finance Act, 2022 have been shown in RED) Islamabad Capital Territory (Tax on Services) Ordinance, 2001 2 Table of Contents ISLAMABAD CAPITAL TERRITORY (TAX ON SERVICES) ORDINANCE, 2001 ………….. 3 Short title, extent and commencement……………………………………………………………………… 3 Interpretation………………………………………………………………………………………………………… 4 Scope of tax………………………………………………………………………………………………………….. 4 THE SCHEDULE (Table-1)…………………………………………………………………………………………. 6 (Table-2) …………………………………………………………………………………………………….12 Islamabad Capital Territory (Tax on Services) Ordinance, 2001 3 The ISLAMABAD CAPITAL TERRITORY (TAX ON SERVICES) ORDINANCE, 2001 1 [Notification No. F. 2(1)/2001-Punj., dated 18th August, 2001.—The following Ordinance promulgated by the President is hereby published for general information:– ORDINANCE NO. XLII OF 2001 AN ORDINANCE to provide for levy of sales tax on services rendered or provided in the Islamabad Capital Territory WHEREAS it is expedient to provide for levy of sales tax on the services rendered or provided in the Islamabad Capital Territory and for matters ancillary thereto or connected therewith; AND WHEREAS the President is satisfied that circumstances exist which render it necessary to take immediate action; NOW, THEREFORE, in pursuance of proclamation of Emergency of the fourteenth day of October, 1999, and the Provisional Constitution Order No. 1 of 1999, read with the Provisional Constitution (Amendment) Order No. 9 of 1999, and in exercise of all powers enabling him in that behalf, the President of the Islamic Republic of Pakistan is pleased to make and promulgate the following Ordinance;- Short title, extent and commencement.–(1) This Ordinance may be called the Islamabad Capital Territory (Tax on Services) Ordinance, 2001.   1 Issued by the Ministry of Law and Justice, under the signature of Mr. Justice Faqir Muhammad Khokhar, Secretary, vide Ex. Ord. Gaz.of Pak., 2001, Pt. I, P.923. Islamabad Capital Territory (Tax on Services) Ordinance, 2001 4 (2) It extends to whole of Islamabad Capital Territory. (3) It shall come into force at once. Interpretation.–In this Ordinance, unless there is anything repugnant in the subject or context, the words and expression used but not defined shall have the same meaning as in the Sales Tax Act, 1990. Scope of tax.— 2 [(1) Subject to the provisions of this Ordinance, there shall be charged, levied and paid a tax known as sales tax at rates specified in column (4) of Table-1 of the Schedule to this Ordinance of the value of the taxable services rendered or provided in the Islamabad Capital Territory: Provided that the services specified in Table-2 of the Schedule shall be charged to tax at such rates and subject to such conditions and limitations as specified therein;] 3 [(1A) Notwithstanding the provision of sub-section (1), the export of services shall be charged at the rate of zero per cent.] (2) The tax shall be charged and levied on the services specified in4 [column (2) of] 5 [Table-1 or Table-2 of the Schedule to this Ordinance, as the case may be,] in the same manner and at the same time, as if it were a sales tax leviable under sections 3, 3A or 3AA, as the case may be, of the Sales Tax Act,1990. 6 [(2A) The following provisions of the Sales Tax Act, 1990, shall apply, mutatis mutandis, to the services rendered or provided under this Ordinance, namely:− (a) clause (b) of sub-section (2) and sub-sections (6) and (7) of section 3;   2 Sub-section (1) substituted by Finance (Supplementary) Act, 2022. 3 New sub-section (1A) inserted by the Finance Act, 2021. 4The words brackets and figure “column (2) of” inserted by the Finance Act, 2015 5 Expression substituted by Finance (Supplementary) Act, 2022. 6 New sub-sections (2A) added through Finance Act, 2016. Islamabad Capital Territory (Tax on Services) Ordinance, 2001 5 b) serial number 2, in column (1), and the entries relating thereto of the Fifth Schedule read with section 4; c) sub-sections (2), (3), (6) and (7) of section 13; and (d) serial number 48, in column (1), and entries relating thereto of Table 1 of Sixth Schedule read with section 13.”. 7 [(2B) The tax levied under sub-section (1) shall not be applicable to regulatory and licensing services rendered or provided by an organization established by or under a Federal statute]. (3) All the provisions of the Sales Tax Act, 1990, and rules made and notifications, orders and instructions issued there under shall, mutatis mutandis, apply to the collection and payment of tax under this Ordinance in so far as they relate to – (a) manner, time and mode of payment; (b) registration and de-registration; (c) keeping of records and audit; (d) enforcement and adjudication; (e) penalties and prosecution; and (f) all other allied and ancillary matters. ————————   7 Sub-section (2B) inserted by Finance Act, 2016 Islamabad Capital Territory (Tax on Services) Ordinance, 2001 6 8 [Table-1] [See section 3(2)] S.No. Description PCT Heading, if applicable Rate of Tax (1) (2) (3) (4) 9 [1. Services provided or rendered by hotels, motels, guest houses, farmhouses, restaurants, marriage halls, lawns, clubs and caterers. Services provided are rendered by hotels motels, guest houses and farmhouses. Services provided or rendered by restaurants. Services provided or rendered by marriage halls and lawns. Services provided or rendered by clubs. Services provided or rendered by carters, suppliers of food and drinks. 98.01 10[Fifteen percent Advertisement on television and radio, excluding advertisements– (a) sponsored by an agency of the Federal or Provincial Government for health education; (b) sponsored by the Population Welfare Division relating to

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THE INDUSTRIAL RELATIONS ORDINANCE, 2002

THE INDUSTRIAL RELATIONS ORDINANCE, 2002

THE INDUSTRIAL RELATIONS ORDINANCE, 2002     COMPARISON OF PROVISIONS OF 1969 ORDINANCE AND ORDINANCE OF 2002   Provisions Under IRO, 1969 Provisions Under IRO, 2002 CHANGE & IMPLICATIONS 1(1) 1(1) CHANGE: Name has been changed from IRO, 1969 to IRO, 2002 (2) (2) No Change (3) (4) CHANGE: The entire clause has been reworded. It now provides as under: It shall apply to all persons employed in any establishment or group of establishments or industry except those employed (a) in the Police or any of the Defence Services of Pakistan; (b) (c) in any installations or services exclusively connected with the Armed Forces of Pakistan including Ministry of Defence lines of the Railways; (d) by the Pakistan Security Printing Corporation or the Security Papers Limited or Pakistan Mint; (e) (f) in the administration of the State other than those employed as workmen by the Railways, Post Telegraph and Telephone Departments; (g) (h) by an establishment or institution maintained for the treatment or care of sick, infirm, destitute and mentally unfit persons excluding those run on commercial basis; (i) by an institution established for payment of employees’ old age pensions or for workers’ welfare; (j) (k) as member of the Watch and Ward, Security or fire Service Staff of an oil refinery or of an establishment engaged in the production, transmission or distribution of natural gas or liquefied petroleum gas or petroleum products or of a seaport or an airport. Provided that the Federal Government may suspend, in the public interest, by an order published in the official Gazette; the application of this Ordinance to any establishment or industry for a period specified in the order not exceeding six months at a time. (i)There is no change as far as applicability to police and Defence Services of Pakistan are concerned. (ii)Now only installations or services exclusively connected with the armed forces of Pakistan are excluded, whereas previously services or installation connected with or incidental to armed forces of Pakistan were excluded. (iii)Ministry of Defence Lines of Pakistan Railways have been excluded. Previously this was done through a Notification in the official gazette which notification had been upheld both by the High Courts as well as by the Supreme Court of Pakistan. (iv) Previously, an Ordinance Factory maintained by the Federal Government was excluded. Now it is not so excluded. (3)(b) (d) No Change. (c)   Change: This related to certain categories of PIA employees. It has been deleted. Thus, Ordinance is now applicable to all workmen employed by PIA subject however to what has been provided in section 1(4)g. (d) Nill This clause has been deleted. It related to Pakistan Television Corporation and Pakistan Broadcasting Corporation. No corresponding provisions exist in Ordinance of 2002. Therefore, this Ordinance is now applicable to all workmen employed by Pakistan Television Corporation and Pakistan Broadcasting Corporation. (e) (c) Pakistan Mint has been excluded in addition to Pakistan Security Printing Corporation and Security Papers. (f) (e) CHANGE: (i)In addition to establishments, Institutions have also been excluded. (ii)By using words “excluding those run on commercial basis” now hospitals etc. run on commercial basis fall within the purview of the IRO, 2002. (g) (h) (g) CHANGE : Words “or petroleum products or of a sea port or an air port” have been added. Now therefore watch and ward staff, security and fire services staff of these organizations are excluded from the purview of the IRO, 2002.   (f) CHANGE: Words “by an Institution established for payment of employees Old Age Pensions or for workers’ welfare. The Supreme Court has in a number of cases held that IRO is applicable to the Employees Old Age Benefits Institution and even to the Social Security Institutions. Now the provisions as included indicates that the Ordinance shall not be applicable to any institution established for payment of employees Old Age Pensions or workers welfare.   provisio The following proviso has been added: Provided that the Federal Government may suspend, in the public interest, by an order published in the official Gazette; the application of this Ordinance to any establishment or industry for a period specified in the order not exceeding six months at a time. IMPLICATIONS: Previously the Federal Government had no power to suspend the IRO, 1969. Now the Federal Government has been granted power to suspend the operation of the IRO, 2002 by order published in the official gazette. Such order may be in respect of an establishment or even an entire industry. However, the period of suspension of the Ordinance cannot be more than six months at a time. It is pointed out that there is no restriction on extension or number of extensions that may be made by the Federal Government 2(i) (i) No Change (ii) (ii) CHANGE: For “Appellate Tribunal” words “an Appellate Court of competent jurisdiction” have been substituted. IMPLICATION: Since Labour Appellate Tribunals have been abolished, it is merely a consequential change. NIL (iii) CHANGE: A new definition of association has been included, which is as follows: “Association” means any organization of employers formed primarily for furthering and defending the interests and rights of employers. IMPLICATIONS: Previously a trade union could be of employers or of workmen. Now association has been defined for employers and trade union has been restricted to workers. NIL (iv) CHANGE: A Board of Conciliation has been defined as follows: Board of Conciliation means a Tri-Partite Board of conciliation constituted under subsection (3) of section 26. IMPLICATIONS: Provision has been made for constitution of a Tri-Partite Board of Conciliation for conciliating certain categories of industrial disputes. (v) (v) This section defines CBA. CHANGE: Previously CBA could be only in respect of an “establishment or industry.” Now “group of establishments” has also been included in definition of CBA. (v-a) (vi) NO CHANGE (v-aa) (vii) NO CHANGE (vi) (viii) CHANGE: Since provision has been made for “Board of Conciliators”, definition of conciliation proceedings has been enlarged to include proceedings before “Board of Conciliators”. (vii) (ix) There is no material change. (viii)

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THE INDUSTRIAL DISPUTES (WEST PAKISTAN AMENDMENT) ORDINANCE, 1967

THE INDUSTRIAL DISPUTES (WEST PAKISTAN AMENDMENT) ORDINANCE, 1967

THE INDUSTRIAL DISPUTES (WEST PAKISTAN AMENDMENT) ORDINANCE, 1967   (W.P. Ordinance V of 1967) The Industrial Disputes (West Pakistan Amendment) Ordinance, 1967, was a piece of legislation enacted during the time when West Pakistan was a province of Pakistan. This ordinance introduced amendments to the Industrial Disputes Act, 1947, to address specific issues and concerns related to industrial disputes and labor relations in West Pakistan. While the specific provisions and objectives of the ordinance are not available in the provided information, it is important to note that it likely aimed to address matters such as dispute resolution, labor rights, and industrial relations within the context of West Pakistan’s industrial landscape. 7th  June 1967 An Ordinance to amend the Industrial Disputes Ordinance, 1959, in its application to the Province of West Pakistan Preamble : —   WHEREAS it is expedient further to amend the Industrial Disputes Ordinance, 1959 (LVI of 1959), in its application to the Province of West Pakistan, in the manner hereinafter appearing;   AND WHEREAS the Provincial Assembly of West Pakistan is not in session and the Governor of West Pakistan is satisfied that circumstances exist which render immediate legislation necessary;   Now, THEREFORE, in exercise of the powers conferred on him by clause (1) of Article 79 of the Constitution, the Governor of West Pakistan is pleased to make and promulgate the following Ordinance : —   Short title : — This Ordinance may be called the Industrial Disputes (West Pakistan Amendment) Ordinance, 1967.   Amendment of section 5 of Ordinance LVI of 1959 : — In the Industrial Disputes Ordinance, 1959 (LVI of 1959), in its application to the Province of West Pakistan, in section 5, in sub-section (6) thereof, for the word “employees” the word “employers” shall be substituted and shall be deemed to have been so substituted with effect from 5th November, 1966. 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 INCOME TAX ORDINANCE, 1979

THE INCOME TAX ORDINANCE, 1979

    THE INCOME TAX ORDINANCE, 1979   The Income Tax Ordinance, 1979, is a fundamental piece of legislation in Pakistan that governs the imposition, collection, and regulation of income tax. Enacted in 1979, this ordinance provides a comprehensive legal framework for the taxation of income earned by individuals, businesses, and other entities within Pakistan’s jurisdiction. In this introduction, we will explore the historical context, key objectives, and legal significance of this ordinance.   An Ordinance to consolidate and amend the law relating to income-tax and super-tax   WHEREAS it is expedient to consolidate and amend the law relating to income tax and super tax for the purposes hereinafter appearing;   AND WHEREAS the President is satisfied that circumstances exist which render it necessary to take immediate action;   NOW, THEREFORE, in pursuance of the Proclamation of the fifth day of July, 1977 read with the Laws (Continuance in Force) Order, 1977 (CMLA Order No.1 of 1977), and in exercise of all powers enabling him in that behalf, the President is pleased to make and promulgate the following Ordinance:-       CHAPTER I PRELIMINARY   Short title, extent and commencement. (1) This Ordinance may be called the Income Tax Ordinance, 1979.   (2)       It extends to the whole of Pakistan.   (3)       It shall come into force on the first day of July, 1979.   Definitions.-In this Ordinance, unless the context otherwise requires,-   (1)       “Agricultural income” means-   (a)        any rent or revenue derived from land which is situated in Pakistan and is used for agricultural purposes;   (b)        any income derived from such land by-   (i)         agriculture; or   (ii)        the performance by a cultivator or receiver of rent-in-kind of any process ordinarily employed by a cultivator or receiver of rent-in-kind to render the produce raised or received by him fit to be taken to market; or   (iii)       the sale by a cultivator or receiver of rent-in-kind of the produce raised or received by him, in respect of which no process has been performed other than a process of the nature described in paragraph (ii);   (c)        any income derived from any building owned and occupied by the receiver of the rent or revenue of any such land, or occupied by the cultivator, or the receiver of rent-in-kind, of any land with respect to which, or the produce of which, any operation mentioned in paragraphs (ii) and (iii) of sub-clause (b) is carried on:   Provided that the building is on, or in the immediate vicinity of, the land, and is a building which the receiver of the rent or revenue or the cultivator, or the receiver of the rent-in-kind by reason of his connection with the land, requires as a dwelling-house, or as a store-house, or other out-building;   (2) “Appellate Additional Commissioner” means a person appointed to be an Appellate Additional Commissioner of Income Tax under section 4;   (3) “Appellate Tribunal” means the Appellate Tribunal constituted under section 133;   (4) “approved gratuity fund” means a gratuity fund which has been, and continues to be, approved by the Commissioner in accordance with the rules contained in Part III of the Sixth Schedule;   (5) “approved superannuation fund” means a superannuation fund, or any part of a superannuation fund, which has been, and continues to be, approved by the Commissioner in accordance with the rules contained in Part II of the Sixth Schedule;   (6) “assessee” means a person by whom any tax or any other sum of money is payable under this Ordinance, and includes-     (a)        every person in respect of whom any proceeding under this Ordinance has been taken for the assessment of his income or the income of any other person in respect of which he is assessable or of the amount of refund due to him or to such other person;   (b)        every person who is required to file a return of total income under section 55, section 72 or section 81; and   (c)        every person who is deemed to be an assessee, or an assessee in default, under any provision of this Ordinance;   (7) “assessment” includes re-assessment and additional assessment and the cognate expressions shall be construed accordingly;   (8)        “assessment year” means the period of twelve months beginning on the first day of July next following the income year and includes any such period which is deemed, under any provision of this Ordinance, to be the assessment year in respect of any income or any income year;   (9)        “average rate of tax” means the rate arrived at by dividing the amount of tax calculated on the total income by such income;   (10) “banking company” has the same meaning as in the Banking Companies Ordinance, 1962 (LVII of 1962), and includes any body corporate formed by, or under, any law for the time being in force which transacts the business of banking in Pakistan;   (11)      “business” includes any, trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture;   (12)      “capital asset” means property of any kind held by an assessee, whether or not connected with his business or profession, but does not include-   (i)         any stock-in-trade (not being stocks and shares), consumable stores or raw materials held for the purposes of his business or profession;   (ii)        personal effects, that is to say, movable property (including wearing apparel, jewellery and furniture) held for personal use by the assessee or any member of his family dependent on him; and   (iii)       any land from which the income derived by the assessee is agricultural income;   (13)      “Central Board of Revenue” means the Central Board of Revenue constituted under the Central Board of Revenue Act, 1924 (IV) of (1924);   (14)      “charitable purpose” includes relief of the poor, education, medical relief

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