Legal Shorthand Passage : Sindh High Court Judgment Part-VI

 

LEGAL SHORTHAND PASSAGE FROM SINDH HIGH COURT JUDGMENT DATED 24.07.2020 Part-VI Total 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.

#Legal-Dictation @ 115 WPM Speed

 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. 

 

  #Legal Dictation @ 110 wpm

                        Subscribe My Channel:  Click Here

 

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. 

Subscribe My Channel:  Click Here

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.

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

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. 

Shorthand Passage PDF / JPG Below :    Get Dictation Here

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.

PROVINCIAL MANAGEMENT SERVICE OFFICER (PMS) JOBS KPPSC LATEST 2020-21

499

                       Join a dynamic and progressive service i.e

                      Provincial Management Service (PMS) and         contribute towards the development of your province

 

KHYBER PAKHTUNKHWA PUBLIC SERVICE COMMISSION

2- Fort Road, Peshawar Cantt: Website: www.kppsc.gov.pk

091-9214131, 9213563, 9213750, 9212897

Dated:  18-12-2020

ADVERTISEMENT NO. 04/ 2020






 

APPLY ONLINE ONLY. Applications other than online will not be accepted. To apply, visit any Easypaisa / Jazz Cash Agent, deposit application fee of Rs.1500/- excluding service charges and get Transaction ID (TID) through SMS.

 Visit PSC website www.kppsc.gov.pk and apply online by 06.01.2021. Fill all the columns of application carefully and enter Transaction ID of application fee got from Easypaisa / Jazz Cash Agent in appropriate column. Unclaimed qualification, experience etc will not be accepted.

 

APPLY ONLINE

Serial No.1:-

NINETY FIVE (95) Posts of PROVINCIAL MANAGEMENT SERVICE OFFICER (B-17) IN GOVT: of Khyber pakhtunkhwa Establishment Department.

 

Qualifications:-         2^nd Division Bachelor Degree from a recognized University (Provided that a candidate who has obtained a 3^rd Division or D-Grade in Bachelor’s Degree will be eligible for the examination in cases where he/she has obtained a higher Division in Master’s Degree).

Age Limit:-                 21-30 Years



Last Date: 06.01.2021










 




Allocation of Posts:

 

	Quotas	Merit	Zone-I	Zone-II	Zone-III	Zone-IV	Zone-V
a.	General Quota (Male / Female)	19	13	13	12	09	10
b.	Women Quota	09	--	--	--	--	--
c.	Disable Quota (Male / Female)	02	--	--	--	--	--
d.	Minority Quota (Male / Female)	08 (including 03 left over posts)	--	--	--	--	--

 Last Date: 06.01.2021

APPLY ONLINE

 










General Conditions

 

(i)          Age shall be reckoned on 01.01.2021. Two years optimum relaxation in upper age limit shall be allowed to:

a)    Government servants with a minimum of two years’ continues service

b)    Disable persons; and

c)    Candidates from backward areas.

 

(ii)          Candidates are advised to submit only one application form online, it will be considered for all categories of posts mentioned above.

 

(iii)         Candidates are required to make correct entries in the online application which can be documentarily proved as on the basis of their claim/ entries they will be called for screening/ Competitive Examination.

(iv)         Those candidates shall be called for disabled seats who are in possession of a certificate issued by the Board of Rehabilitation / District Assessment Board for disabled persons stating their disability on the basis of report of standing Medical Board on or before the date of interview.

 

 

vii)         Call letters for test will be placed on KP PSC website. Candidates must keep visiting the PSC website from time to time.

viii)        Degrees / Experience Certificates / Testimonials of unrecognized institution are not accepted. Only original Degrees / Certificates are accepted, however, the candidates can apply on provisional certificate signed by the Controller of Examination of the respective institution. The candidates shall have to produce original degrees / certificates till last date of interviews.

 

ix)           Applicants married to Foreigners are considered only on production of the Govt: Relaxation Orders

 

x)            Employees of Govt: / Semi-government institutions/ autonomous/ semi-autonomous bodies may apply directly but their departmental permission certificates shall be required before interview/ competitive examination.

 

xi)           The Zonal and Merit Quotas shall be strictly followed in the allocation of seats. Government reserves the right to increase/decrease or fill or not to fill any post. No zonal reservation stands for posts allocated to minority/disable and female quotas. These shall be filled in on open merit.

 

xii)         All candidates appearing for competitive examination will be allowed three chances for each individual examination while four chances will be allowed in combination of competitive examinations for the post of Provincial Management Service, Excise and Taxation Officers, Civil Judges- cum -Judicial Magistrates, Assistant Conservator of Forests and such other posts which the government may include in these categories of posts.

 

xiii)        Where the candidate remains absent in the competitive examination his chance will remain intact. However, if he appears in any one subject he / she will be deemed to have availed the chance.

 

xiv)        Grace marks are not allowed.

 

xv)         The  candidates  shall  attach  the  domicile  certificate  which  had  been issued to them by the competent authority before the last date fixed for receipt  of  applications.  No  alteration  in  the  entries  with  regard  to domicile  certificate  shall  be  accepted  subsequently.  Domicile once produced shall be final. A candidate shall be entitled for having one domicile only otherwise he / she shall become ineligible.

 

xvi)        A female candidate if married before entry into government service shall acquire the domicile of her husband. If otherwise she will possess her own domicile. However, a female married candidate, if wants to retain her own domicile, shall inform the commission in writing before test/ examination.

 

 

xvii)       There shall be combined competitive examination for the posts of PMS Officers (BS-17). Syllabus is available on KP PSC website as noted above.

 

xviii)     In case of large number of candidates, the Commission may hold screening test for shortlisting of candidates to bring the number of candidates to a manageable level for syllabus based Written Examination.

 

xix)        On detailed scrutiny of the applications after screening test/ written examination, if any candidate is found ineligible in any respect under the rules for the examination, his/ her candidature will be cancelled regardless of the fact whether he/she has appeared in the examination or qualified therein. To avoid frustration the candidates are advised in their own interest to make sure before appearing in the examination that they fulfill all the requirements of the rules relating to the examination.

 

Note:  During online apply all candidates are required to clearly mention the optional subject as per instructions given in the syllabus failing which their application shall be rejected.

 

 

APPLY ONLINE

 

 Last Date: 06.01.2021

          

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. 

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

Shorthand Passage English

Similarly, the employees and servants of establishment of Subordinate Judiciary/ District Judiciary (Sindh Judicial Service) and that of Courts and Tribunal established under Federal or Provincial law, which are under the control, superintendence, of High Court of Sindh and functioning and discharging duties within the territorial jurisdiction of the High Court of Sindh per Article 203 of the Constitution, 1973 are also granted the same relief as is allowed through this order to the Judicial Officers referred to in para 1 above and in the same manner.

In view of financial constraints of the Provincial Government of Sindh, we would direct that the arrears to the Judicial officers of District judiciary including Judicial Officers discharging judicial function/ duty in Courts Tribunal established under either Federal or Provincial law with effect from Ist March, 2010 to 30th June, 2011 shall be paid in monthly instalment together with and in addition with the monthly salary with effect from Ist

January, 2012 till such time entire arrears with effect from 1-3-2010 are totally set of.

Government of Sindh and Government of Pakistan are also directed to take steps and initiate such legislative measures as may be necessary to empower High Court of Sindh and or the Chief Justice of High Court of Sindh to fix and determine the pay scale of members of Sindh Judicial Service including judicial officers and servants and employees of Sindh Judicial Service in consonance with Article 203 and other enabling Articies of the Constitution of Pakistan and as per direction given in the case of Government of Balochistan v. Azizullah Memon, PLD 1993 SC 341 to fully secure financial independence and separation of judiciary from executive.

 #Dictation #85wpm  Watch on YouTube 

Government of Sindh and Government of Pakistan are further directed to take such steps and legislative measures as may be necessary to empower High Court of Sindh and or the Chief Justice of High Court of Sindh to appoint, determine terms and conditions of employment, emolument, disciplinary proceedings removal from service and other incidental power and authority as regard Presiding Officers, servants and employees of Courts and Tribunals established under the Provincial and Federal laws in consonance with Article 203 and in implementation of Article 175(3) of the Constitution of Pakistan, which are umder y control and superintendence, of High Court of Sindh and are functioning and discharging duties within the territorial jurisdiction of the High Court of Sinh as per Article 203 of the Constitution, 1973 and as per direction given in the case of Mehram Ali and others v. Federation of Pakistan and others, PLD 1998 SC 1445 and in case of Government of Balochistan v. Azizullah Memon, PLD 1993 SC 341.

Registrar High Court of Sindh is directed to intimate Government of Sindh and Government of Pakistan to take immediate steps for the implementation and compliance of above order/directive. "