Legal Shorthand Passage : Judgment Part-VIII

 

LEGAL SHORTHAND PASSAGE FROM SINDH HIGH COURT JUDGMENT DATED 24.07.2020 Part-VIII 

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Total Words= 450    Dated:      26/12/2020     @PSTC Academy, Peshawar 

Prepared by: M Junaid Khan, SS Stenographer, Civil Secretariat, KP Peshawar. 

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PASSAGE ENGLISH

On going through the above ordinary dictionary meaning of the word expend, one comes to the conclusion that it simply means to give or spend. Now, when we employ the said meaning to the word expended, the term 'salary', as explained in clause (c) of subsection (2) of section 12 of the Ordinance would not include any allowance, which is solely spent or given in furtherance of the performance of the employee's duties of employment.    2.        In the present case, it is noted that the Special Judicial Allowance was allowed to the petitioners keeping in view the functions they were performing vide judgment of this Court dated 06.07.2010 in W.P. No. 1098/2010 titled "Muhammad Sher Shah and others v. Government of Khyber Pakhtunkhwa and others". The relevant paras of the cited judgment, reads that:--   JPG FILE BELOW           To get PDF : CLICK HERE "It is the constitutional obligation of the Government to provide speedy and inexpensive justice to the people. All the Judges, like the petitioners and their colleagues, and establishment / staff of the High Court are matchlessly confronting the phenomena without any let and lose, however, they are not paid the emoluments/salaries and allowances according to the cumbersome job done and according to their duration of working hours, as stated above, therefore, the inaction on the part of the Provincial Government for the last more than one year, not enhancing the judicial allowance, it has now agreed to enhance, was a grave omission on its part and the petitioners and others alike were grossly discriminated as the same were enhanced in the other two Provinces, much earlier without the intervention of the High Court.                                                                                 My other Legal Dictations: CLICK HERE The Asian Development Bank has highlighted on its website that under the Access to Justice Program the Peshawar High Court and the District Judiciary of the Khyber Pakhtunkhwa has excellently achieved the target by deciding huge number of old cases. This message with commendable remarks alone was enough for the Provincial Government to have taken timely steps much prior to the other Provinces, providing the incentives for infusing new spirit in the Judicial Officers and the Staff of the High Court to do more. Such action would have produced more positive effects by compensating these devoted hard workers on one hand and thwarting anyone in the cadre to indulge in corruption. In our view, the Executive limb more particularly the Financial Managers of the Province were jealously thwarting the process and was putting a wrong picture before the democratically elected Government. Probably, it was, for this reason that the matter was delayed. This fact was more perceivable during the hearing of this petition at different occasion, as we closely watched them and their antecedents in this regard. My other Legal Dictations: CLICK HERE Auto Translation :   اعلی عدالت سے قانونی شرکاء سے متعلق صفحہ مورخہ 24.07.2020 پارٹ VIII  کل الفاظ = 450     مورخہ:   26 / 12/2020  PSTC اکیڈمی، پشاور          تیار کردہ: ایم جنید خان ، ایس ایس اسٹینوگرافر ، سول سیکرٹریٹ ، کے پی پشاور۔  کسی بھی سوال کے لئے برائے مہربانی مجھ سے رابطہ کریں: ایمل :  mjunaidkhan1992@gmail.com  / بلاگر:  https://pstcacademy.blogspot.com # 0313-9790393 (واٹس ایپ) / 0304-9012324 پر ربط کریں یومیہ شارٹ ہینڈ ڈکٹیشن کیلئے یوٹیوب چینل:  https://www.youtube.com/c/EnglishShorthandLearningDictations فیس بک پیج:  https://web.facebook.com/pstcacademy داخلہ انگریزی مذکورہ بالا عمومی لغت کے معنی کے ساتھ گزرتے ہیں جس کے معنی اخراجات ہوتے ہیں ، اس نتیجے پر پہنچتا ہے کہ اس کا سیدھا مطلب دینا یا خرچ کرنا ہے۔ اب ، جب ہم استعمال شدہ لفظ کے اس معنی کو استعمال کرتے ہیں تو ، 'تنخواہ' کی اصطلاح ، جیسا کہ آرڈیننس کے سیکشن 12 کی سب سیکشن (2) کی شق (سی) میں واضح ہوا ہے ، اس میں کوئی الاؤنس شامل نہیں ہوگا ، جس میں مکمل طور پر خرچ کیا جاتا ہے یا اس میں دیا گیا ہے۔ ملازمت کے ملازمین کے فرائض کی کارکردگی کو فروغ دینا۔    the-         موجودہ معاملے میں ، یہ بات قابل ذکر ہے کہ درخواست گزاروں کو خصوصی عدالتی الاؤنس کی اجازت دی گئی تھی جو وہ اس عدالت کے فیصلے کے تحت 06.07.2010 کے مطابق ڈبلیو پی نمبر 1098/2010 میں "محمد شیر شاہ اور" کے عنوان سے انجام دے رہے ہیں۔ دیگر بمقابلہ حکومت خیبر پختونخوا اور دیگر "۔ حوالہ دیئے گئے فیصلے کے متعلقہ پارے ، یہ پڑھتے ہیں کہ: -    "یہ حکومت کی آئینی ذمہ داری ہے کہ وہ لوگوں کو تیز اور سستے انصاف کی فراہمی کرے۔ درخواست گزاروں اور ان کے ساتھیوں کی طرح تمام جج صاحبان ، اور ہائی کورٹ کا اسٹبلشمنٹ / عملہ بغیر کسی شک و حمل کے مظاہر کا بے مثال مقابلہ کررہا ہے ، تاہم ، جیسا کہ اوپر بتایا گیا ہے ، ان کو بوجھل کام کے مطابق اور ان کے کام کے اوقات کے مطابق رقم ، تنخواہوں اور الاؤنس کی ادائیگی نہیں کی جاتی ہے ، لہذا ، پچھلے ایک سال سے زیادہ عرصے سے صوبائی حکومت کی طرف سے عدم فعالیت ، عدالتی الاؤنس میں اضافہ ، اب اس میں اضافہ کرنے پر اتفاق ہوا ہے ، اس کی طرف سے ایک بہت بڑی غلطی تھی اور درخواست دہندگان اور دیگر کو یکساں طور پر امتیازی سلوک کیا گیا تھا کیونکہ ہائی کورٹ کی مداخلت کے بہت پہلے ، دوسرے دو صوبوں میں بھی اسی طرح بڑھا دیا گیا تھا۔  ایشین ڈویلپمنٹ بینک نے اپنی ویب سائٹ پر روشنی ڈالی ہے کہ رسائی پروگرام کے تحت پشاور ہائی کورٹ اور خیبرپختونخوا کی ضلعی عدلیہ نے پرانے مقدمات کی بڑی تعداد کو فیصلہ سناتے ہوئے اس ہدف کو بہترین طور پر حاصل کیا ہے۔ قابل تعریف ریمارکس کے ساتھ صرف یہ پیغام ہی صوبائی حکومت کے لئے کافی تھا کہ وہ دوسرے صوبوں سے بہت پہلے بروقت اقدامات کرے ، جوڈیشل آفیسرز اور ہائی کورٹ کے عملے میں مزید کام کرنے کے لئے نئی روح پھونکنے کی ترغیبات فراہم کرے۔ اس طرح کی کارروائی نے ایک طرف ان سرشار محنتی کارکنوں کو معاوضہ دے کر اور کیڈر میں موجود کسی کو بھی بدعنوانی میں مبتلا کرنے سے روکنے کے ذریعے مزید مثبت اثرات پیدا کیے ہوں گے۔ ہمارے خیال میں ، ایگزیکٹو اعضاء خاص طور پر صوبے کے مالیاتی مینیجر بڑی آسانی سے اس عمل کو ناکام بنا رہے تھے اور جمہوری طور پر منتخب حکومت کے سامنے غلط تصویر ڈال رہے تھے۔ شاید ، اسی وجہ سے معاملہ میں تاخیر ہوئی تھی۔ یہ حقائق اس موقع پر مختلف موقعوں پر اس درخواست کی سماعت کے دوران زیادہ سے زیادہ قابل فہم تھے ، کیوں کہ ہم نے انہیں اور ان کے اسلاف کو اس سلسلے میں قریب سے دیکھا ہے۔

Government of Pakistan Press Information Department Jobs Latest vacancies 2021

Application are invited on prescribed application form (which is available on PID’s website www.pid.gov.pk, also available below.  To fill up Accountant, Assistant, Stenotypist (skills required : Shorthand and Typing), Photographer, Upper division clerk UDC, Lower Division clerk LDC, Staff Car, Dispatched Rider, Naib Qasid, Mali, Chowkiar and Farash posts in press information department (Headquarter), Islamabad, and it’s regional office at Karachi, Lahore, Peshawar, quetta, Hyderabad, Multan and Gilgit.

Govt of Pakistan press information department jobs 2020

• Posted date: December 23, 2020
• department name: press information department, government of Pakistan
• job Location: Islamabad, Karachi, Lahore, Peshawar, quetta, Hyderabad, Multan and gilgit.
• Last Date to apply: January 06, 2021
• Address: Deputy Director (admin) press information department benevolent fund building, zero point, Islamabad Pakistan

Post name:

• Accountant (Bs-15)
• Assistant (Bs-15)
• Steno typist (BPS-14) (Shorthand Dictations)
• Photographer (Bs-13)
• Upper division clerk UDC (Bs-11)
• Lower Division clerk LDC (Bs-09)
• Dispatched Rider (Bs-04)
• Staff Car (Bs-04)
• Naib Qasid (Bs-01)
• Mali (BPS-01)
• Chowkiar (Bs-01)
• Farash (Bs-01)

Educational requirements

• Primary, matric, intermediate, and graduation
• Skills required for Stenotypist: Shorthand and Typing)

Term and condition

• All appointment will be made according to the establishment division recruitment policy and their O.M No 53/1/2008- SP dates 22.10.2014
• Government candidates may send their applications through on proper channel.
• Eligible candidates may send their application to understand on prescribed form within 15 days of the publication of this Advertisement without attached copies of educational certificates.
• The appointment will be terminated alongside initiating legal proceedings in case any of the information/documents furnished by the applicant is fund incorrect at any time during the service.
• Only shortlisted candidates will be called for test/interview and they must bring their original educational degree/certificates/CNIC at the time of interview.
• No. Ta/Da will be admissible.

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English Shorthand Passage : the Dawn Editorial Shorthand Passage PDF

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Different idioms, similar stories BY JAWED NAQVI  2020-12-22 Subscribe My Channel:  Click Here 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 ENGLISH Irfan 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.

3.         Irfan Husain evolved تیار ہوا a different skill and tactics مہارت اور تدبیر to beat the system. He wrote under more than one pseudonym تخلص, the most familiar being Mazdak, a name he adopted while still working as civil servant.  His choice of the pseudonym should tell us something about Irfan`s inspirations, Mazdak being a Persian rebel who nudged the ruler of the day to abandon  ترک کرنا his powerful nobles to set up an early communist order. The ruler was overthrown and Mazdak executed, according to one version of history. The heroic story has been subjected to scholarly scrutiny and it is disputed by some that such a character did exist in fifth-century Persia. It does tell us something about Irfan, though, who perhaps as a bureaucrat of his times sought to usher ideologically نظریاتی طور پر imbued  متحرک progressive changes on Pakistan`s hostile turf. Taking to writing was a handy tool in this endeavour کوشش کریں . 

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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. 

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

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PASSAGE ENGLISH

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.

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-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

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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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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. 

 

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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. 

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