Different idioms, similar stories BY JAWED NAQVI 2020-12-22
Total Words= 386 Dated: 24 /12/2020 @PSTC Academy, Peshawar Prepared by: M Junaid Khan, SS Stenographer, Civil Secretariat, KP Peshawar. For any query kindly contact me on : Emal: mjunaidkhan1992@gmail.com / Blogger: https://pstcacademy.blogspot.com Contact # 0313-9790393 (Whatsapp) / 0304-9012324 YouTube Channel for daily Shorthand Dictation: https://www.youtube.com/c/EnglishShorthandLearningDictations FACEBOOK PAGE : https://web.facebook.com/pstcacademy PASSAGE ENGLISHIrfan Husain had made it a habit to forward me the occasional email in which his Indian fans would snitch (steal, inform on someone) about the poor caliber ناقص صلاحیت of my columns from New Delhi, particularly خاص طور پر when compared to his. Why couldn`t I write as honestly as he did, they asked Irfan, who they admired سراہا / تعریفکی for his unsparing criticism of everything کسی چیز کو نہ بخشنے والی تنقید that was wrong with Pakistan. He tried to reason that I was an Indian journalist trying to describe the events in India equally critically to a newspaper on the other side of the border. And Irfan as a peripatetic Pakistani journalist پردیسی پاکستانی صحافی was bound to slam the mess Pakistan`s military and civilian leaders had made of their country. Subscribe My Channel: Click Here  2. Irfan soon realized that reasoning with nationalists قوم پرست of any hue was like banging پیٹنے one`s head against the wall, more so if they happened to be Indian enthusiasts پکے حامی who loved hearing criticism of Pakistan but not of India. It is difficult to imagine a good journalist, he would say, who is also a staunch nationalist. And that has been the best part of writing for a Pakistani paper from New Delhi. Pakistani journalists have a formidable lineage مضبوط نسب with a global worldview عالمی سطح پر نظریہ, which started with Faiz Ahmed Faiz and Mazhar Ali Khan and continues undaunted. There`s no dearth افلاس of editors and scribes مدیر اور کاتب and even owners of newspapers jailed for speaking up for democracy, a kind of zeal جوش less witnessed in India during the emergency and sadly for the most part today.
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English Shorthand Passage : the Dawn Editorial Shorthand Passage PDF
Legal Shorthand Passage : Judgment Part-VII
LEGAL SHORTHAND PASSAGE FROM SINDH HIGH COURT JUDGMENT DATED 24.07.2020 Part-VII
Total Words= 355 Dated: /12/2020 @PSTC Academy, Peshawar
Prepared by: M Junaid Khan, SS Stenographer, Civil Secretariat, KP Peshawar.
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PASSAGE ENGLISH
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However, it is pertinent to note that under Section 12 of
the Income Tax Ordinance, 2001, the legislature, while bringing various type
of amounts including pay, wages and other remuneration etc. provided to an
employee, within the definition of the term salary, under sub-section (c) of
sub-section (2) of Section 12 of the Income Tax Ordinance, 2001, any
allowance solely expended in the performance of the employee’s duties of
employment, has been excluded from the purview of definition of salary. In
other words, whatever amount of remuneration, pay, wages, bonus, commission,
fee, gratuity and allowances as detailed in Section 12 of the Income Tax
Ordinance, 2001 by an employee are treated as part of Salary chargeable to
tax, unless exempted from payment of tax as per Second Schedule to the Income
Tax Ordinance, 2001.
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2. However, in the instant case, the issue does not relate to the claim of exemption from payment of tax under the Second Schedule to the Income Tax Ordinance, 2001, for the reason that according to petitioners, the amount of judicial allowance and
.special judicial allowance received by the petitioners towards performance of their judicial services and expended in the performance of duties of employment, is not part of taxable income under the head salary in view of exclusion provided in terms of sub-section (c) of sub-section (2) of Section 12 of the Income Tax Ordinance, 2001. Intention of the legislature, while providing exclusion of such allowances from the charge of taxation seems clear from the plain language of the law, whereas, an incentive has been given to the Members of the establishment of Sindh High Court as well as to the Members of the Establishment of sub-ordinate judiciary of the Province of Sindh, towards performance of their specialized judicial functions with complete sense of devotion and responsibility. Admittedly, similar treatment in respect of judicial allowance and special judicial allowance is already being given to the Members of the establishment of the Lahore High Court and the Peshawar High Court as well as Members of sub-ordinate judiciary in both the Provinces, which facts has not been disputed by the respondents.
Legal Shorthand Passage : Sindh High Court Judgment Part-VI
LEGAL SHORTHAND PASSAGE FROM SINDH HIGH COURT JUDGMENT DATED 24.07.2020 Part-VITotal Words= 405 Dated: 22/12/2020 @PSTC Academy, Peshawar Prepared by: M Junaid Khan, SS Stenographer, Civil Secretariat, KP Peshawar. For any query kindly contact me on : Emal: mjunaidkhan1992@gmail.com / Blogger: https://pstcacademy.blogspot.com Contact # 0313-9790393 (Whatsapp) / 0304-9012324 YouTube Channel for daily Shorthand Dictations: https://www.youtube.com/c/EnglishShorthandLearningDictations FACEBOOK PAGE : https://web.facebook.com/pstcacademy #PDF / JPG and Dictations ------ @ 110 wpm ---and-- @ 115 wpm available below : PASSAGE ENGLISH |
The charge of income tax is created under Section 4 of the Income Tax Ordinance, 2001, according to which, subject to this Ordinance, income tax shall be imposed for the each tax year, on every person, who has taxable income, for which tax year at the rate and rates as specified in Division I, IB or II of Part I of the First Schedule as the case may be. The term taxable income has been defined under Section 9 of the Income Tax Ordinance, 2001, according to which, the taxable income of a person for a tax year shall be the total income [under clause (a) of section 10] of the person for the year reduced (but no below zero) by the total of any deductible allowances under
#Legal-Dictation @ 110 WPM Speed
Part IX of this Chapter of the person for the year, whereas, the term total income has been defined under Section 10 of the Income Tax Ordinance, 2001, according to which, the total income of a person for a tax year shall be the sum of the (a) person‘s income under all heads of income for the year; and (b) person‘s income exempt from tax under any of the provisions of this Ordinance.
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Legal Shorthand Passage ***** PDF / JPG : Get my other Dictations Here
2.
The terms heads of income under Section 11 of the Income Tax Ordinance, 2001
has been defined, according to which, for the purposes of the imposition of tax
and the computation of total income, all income shall be classified under the
following heads, namely, (a) Salary; (b) Income from Property; (c) Income from
Business; (d) Capital Gains; and (e) Income from other Sources. Section 12 of the
Income Tax Ordinance, 2001 defines the term salary. Whereas, for the purposes
of the subject controversy agitated through instant petitions, we have to
examine the provisions of sub-section (1) and sub-section (c) of sub-section
(2) of Section 12 of the Income Tax Ordinance, 2001, in order to appreciate the
chargeability of income of a person falling under the head Salary.
3.
According to sub-section (1) of Section 12, any amount
of salary received by an employee in a tax year, other than salary that is
exempt from tax under this Ordinance, shall be chargeable to tax in that year
under the head ―Salary. In other words, whatever amount received by an employee
from any employment as detailed in Section 12 is chargeable to tax, unless it
is exempted from tax under the Ordinance 2001.
Legal Shorthand Passage : Judgement of Sindh HC
LEGAL SHORTHAND PASSAGE FROM SINDH HIGH COURT JUDGMENT DATED 24.07.2020 Part-V
Total Words= 419 Dated: 20/12/2020 @PSTC Academy, Peshawar
Prepared by: M Junaid Khan, SS Stenographer, Civil Secretariat, KP Peshawar.
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PASSAGE ENGLISH
However, the only grievance شکایت expressed in these petitions relates to deduction کٹوتی of income tax by the Accountant General of Sindh i.e. respondent No.4 from the salary petitioners and other Members of the establishment of Sindh High Court as well as the Members of Subordinate Judiciary in Province of Sindh on the amounts paid towards judicial allowance and special judicial allowance, by treating the same as part of their taxable salary income, hence, chargeable to tax. It is settled legal position that while imposing مسلط کرنا any tax or levy upon its subject, the Legislature مقننہ has to impose the same through clear and unambiguous language as per Constitutional mandate آئینی حکم and Legislative competence قانون ساری کی اہلیت.
The Federation وفاق has the authority to impose Federal taxes under Article 73 of the Constitution of Islamic Republic of Pakistan, 1973 as per various Entries of the Federal Legislative List, provided under Fourth Schedule to the Constitution, however, by ensuring that such imposition of tax does not violate the Fundamental Rights of citizens, and does not create any discrimination امتیاز/ ناانصافی amongst the same class of person, upon whom such charge of tax has been created. It is also settled legal position that unless the charge of tax is created through clear and unambiguous language, there is no scope of any intendment ارادہ or presumption گمان about a tax, whereas, charging provisions are required to be strictly interpreted تشریح.
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Suffice کافی to state that any income, person or a class of persons, cannot be brought within the tax net by mere intendment, presumption or fiction of law قانون کا افسانہ / قانونی مفروضہ, unless charge has been interpreted through clear and unambiguous language واضح زبان reflecting intention of Legislature. A Divisional Bench of this Court in the case of Collector of Sales Tax & Federal Excise v. Messrs Abbott Laboratories (Pakistan) Ltd. reported as 2010 PTD 592, while interpreting the charging and exemption provisions in a taxing Statute ٹیکس لگانے کا قانون has been pleased to hold as under:
"It is trite principle ثلیث اصول of interpretation of a taxing statute that charging provisions دفعات/ شرائط are required to be construed سمجا جاتا ہے strictly. It is also a trite principle that in taxing statute, a tax on any person is to be levied by clear and unambiguous words and the expressions اظہارات used in charging sections are not to be stretched پھیلا ہوا by any process of interpretation, so as to bring a person within the tax net not falling under the clear and plain language of the statute. Similarly it is also a trite principle of interpretation of taxing statute that if there is any ambiguity ابہام the same has to be resolved in favour of subject.
Legal Shorthand Passage PDF Shorthand outlines
LEGAL SHORTHAND PASSAGE FROM SINDH HIGH COURT JUDGMENT DATED 24.07.2020 Part-IV
Total Words= 480+ Dated: 18/12/2020 @PSTC Academy, Peshawar
Prepared by: M Junaid Khan, SS Stenographer, Civil Secretariat, KP Peshawar.
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Shorthand Passage 55 from the Dawn Editorial
If the Senate election takes place in March 2021 as scheduled,
the PTI is likely to emerge as the largest party in the house, displacing the
PML-N from that position.Not only that, the coalition led by the PTI may
either get a majority or be a breath away from controlling the Senate after
the election. This will be a significant shift in the power structure of the
country as the constituent parties of the PDM, which decisively control the
current Senate, will be reduced to a minority. This change will certainly
ease a lot of the PTI`s current problems such as the passage of legislation
considered important by the government but stuck in the Senate.
#Shorthand #Passage |
2. The opposition PDM alliance plans to disrupt the expected unfavourable (for the PDM) outcome of the forthcoming Senate election by forcing the government through street agitation to call for fresh general elections before March 2021. This is a political move with associated uncertainties and risks. In parallel, the PDM thinks it can make a legal move to stall the Senate election by resigning enmasse from the national and provincial assemblies. Some PDM leaders think that the resignations may render the electoral college for Senate elections incomplete which in turn may make the Senate election constitutionally untenable.
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3. Apparently, it seems that mass resignations of legislators belonging to the PDM parties will not be able to disrupt the Senate election. Although the Constitution is not explicit on the subject, Elections Act, 2017, leaves no doubt that vacancies in the electoral college which, in this case, are the national and provincial assemblies, cannot stall the upcoming election, at least from a legal standpoint.
4. Chapter VII of the Act deals with the conduct of elections to the Senate and Section 130 deals specifically with the question of vacancies in the electoral college. It reads: `An election of a Member of the Senate by the Members of a Provincial Assembly, Members of the National Assembly ... as the case may be, shall not be called in question on the ground merely of the existence of any vacancy in the membership of the Assembly....The law, therefore, hardly leaves any doubt as far as the legality of the Senate election after resignations is concerned.
English Shorthand Passage PDF / JPG
Total Words= 350 Dated: /09/2020 @PSTC Academy, Peshawar Prepared by: M Junaid Khan, SS Stenographer, Civil Secretariat, KP Peshawar. For any query kindly contact me on : Emal: mjunaidkhan1992@gmail.com / Blogger: https://pstcacademy.blogspot.com Contact # 0313-9790393 (Whatsapp) / 0304-9012324 YouTube Channel for daily Shorthand Dictation: https://www.youtube.com/c/EnglishShorthandLearningDictations FACEBOOK PAGE : https://web.facebook.com/pstcacademy PASSAGE ENGLISH |
The pandemic has forced many teachers to learn more about online
teaching, learning and schooling. I am one of them. And though all of us are
still learning, and the field is still evolving, quite rapidly, it is opening
up new ways of thinking about learning and teaching for many of us.
Online teaching has many challenges. Unequal access to devices and to the internet, summarized under the notion of the digital divide, has already been talked about a lot. I am not going to focus on that here, other than to say that if not addressed, the digital divide will increase already significant educational inequalities, and so these problems need to be tackled on an urgent basis.
Besides challenges, however, online teaching is also opening up new opportunities. In a recent course I took on online teaching, the instructors asked us, the students, to create a small lesson and deliver it to other participants. Then they asked the participants to provide feedback to the presenter. The sessions were also recorded so that the presenters could later review the lessons themselves.
The exercise was extremely enlightening. Seeing myself in the act of teaching allowed me to learn a lot about some of the small and large mistakes that I was making. From simple things, like word repetition, to more complex ones, from patterns of thought to managing technology while trying to focus on delivering content, and so on. But the real gains came when peers gave me feedback. Their own experiences enriched the discussion and allowed me to reflect more deeply on the more embedded structures of my thought patterns as well.
#EnglishShorthandDictation #100wpm
When we do research, the standard practice is to present research to peers. Peer feedback is an important way of not only improving research but of getting it accepted as well. Journals run double-blind reviews to get feedback on research, and only when peers consider the research to be of good enough quality is it accepted for publication. Quality, of course, might vary, but all reputable research journals will have a solid peer review process.