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Wednesday, 16 April 2014

Bail before arrest

Bail before arresst

Bail before arrest is a right of the person who is apprehended of being involved in the commission of crime. Bail granting to an accused before his arrest when he physically surrenders himself before the court. Bail before arrest can only be granted by the high court or the court of sessions.


Bail granted


Bail before arrest and sec 498

Relief mentioned u/s 498 shall be the termed as bail before arrest.
Following conditions must be fulfilled. That a person who is under an apprehension of being arrested imminently can be granted a pre-arrest bail. Where there is apprehension of a person involved in a FIR of being humiliated shall be granted pre-arrest bail. For granting bail before arrest there otherwise a fit case in favour of the accused. The accused should educate the legal education so that the crime rate may be reduced. every person should be trained in the society. It is the big crime of bail in the society. The government should passed the education bill in the parliament.


bail granted


Grant of bail

 For granting bail the court shall ensure the physically surrender of the person who claims for pre-arrest bail. A person who has filed a petition for pre-arrest bail, his petition must be before the session court. For pre-arrest bail FIR must be registered through which the court may study the status of accused. In bailable offences bail should be granted as a general rule. Where offences are punishable with death, life imprisonment or imprisonment for ten years bail should not be granted. Bail may be granted at the discretion of the court.

a- Where likely hood of abscondence of accused
b- Where apprehension that accused will temper the evidence
c- Where accused is a previous convict. In following cases bail shall be declined. Pre-arrest bail is a conditional relief which may be withdrawn on breach of those conditions. To grant pre-arrest bail is up to the discretion of the court whether to grant or to decline.

Tuesday, 15 April 2014

Arrest without warrant | Law

Concept of arrest

Arrest is a way by which a person is confined by a police officer or any other person in accordance to law. Arrest may be without warrant as mention under schedule ii Colum 3 of code of criminal procedure 1898


Arrest how made

In making arrest the police officer shall actually touch and confine the body of person to arrest. The police officer may used any mean to arrest the person and to cause to death, if the offence punishment to death. The police officer generally duty bound to arrest with warrant but there are some cases where arrest can be made without warrant. 



Arrested person

Cases where police officer arrest without warrent

Following are the some cases where police officer may arrest without warrant. A police officer may arrest any person without warrant who has been concerned in any cognizable offence.
a- Arrest in murder case
b- Arrest in case of dacoit
A police officer may arrest without warrant, a person who is in possession of implement of house breaking.

Hand cuff

a- Iron rod
b- Alternative keys
A police officer may arrest a person without warrant against whom a proclaimed has been published.

A police officer arrests the person in possession of stolen property without warrant. a- Possession a stolen car b- Possession a stolen bikeA police officer who abstracts the police officer in performing his duty to keep the peace shall be arrested without warrant. A police officer may arrest a deserter from Pakistan armed, navy or air forced without warrant. A person who has committed an offence outside the Pakistan and presently living in the Pakistan can be arrested without warrant. The person has knowledge  the legal education the crime rate may be reduced in the society. The punishment may be reduced in the society. The Online education is compulsory to the persons.


 A police officer arrested the released convict person who breach any rule u/s 565(3) can be made without warrant. If a police officer received any requisition from another police officer he can make arrest of a person without warrant. Any person who committed a non-cognizable offence in presence of police officer can be arrested without warrant. Any Vega bound person and habitual robber can be arrested without warrant.


Wednesday, 2 April 2014

Concilation


Introduction

One of the objects of industrial relation ordinance 2010 is to settle any difference between the employers. Conciliator’s functions and powers have provided under industrial relation ordinance 2010.

Appointment of concilator

Conciliator means a person appointed as conciliator u/s 39 conciliator is a third person who is appointed for the settlement of industrial disputes. Provincial government has the authority to appoint conciliator. It is discretion of provincial government to appoint as many persons has been considered necessary. The provincial government shall specify the appointment in the official gazette.

conciliator 

Conciliator after notice of strike lockout

A party to dispute has to serve a notice of strike or lock out to the conciliator. The conciliator shall proceed the conciliate the matter and the notice shall also be delivered to the labor court. Sec 42 provides the complete procedure which is to be followed for the settlement of industrial dispute. The conciliator shall call a meeting of the parties to the dispute for the purpose of settlement. The parties to the dispute shall be represented before the conciliator by the persons nominated for such purpose.

conciliator

 The presence of employer or any officer of trade union connected with the dispute is necessary. Conciliator shall perform such functions in relation to a dispute before him as may be prescribed. Conciliator shall suggest to the parties to the dispute such concessions or modifications for settlement. Conciliator shall promote an amicable settlement of dispute.It is information of the conciliator to porvide the legal education.concilator to resolves the matter of the worker.

if the conciliator has the knowledge of legal online educaation.It is the modern technology of the internet. Conciliation after the settlement of dispute shall write a memorandum of settlement signed by the parties to the dispute. The conciliation shall sent a report to provincial government with a memorandum of settlement. If no settlement is arise within the period of notice of strike or lockout such conciliation may be continue up to the time agreed by the parties. In case of failure of conciliation proceedings strike by the workers or lockout by the employers may be declared after 14 days notice.


Saturday, 29 March 2014

Deduction At Source | Law


Concept of deduction at source

It is necessary for certain persons to deduct or recover the amount of tax payable by tax payer and deposit this amount with tax authorities.Such deductions are known as deductions at source.A deduction at source is a method of the collection of tax on income.

        Importance of deduction at source

Deduction of tax makes collection of tax easy and saves time for filing return.
Following principles are laid down for deduction on income tax.
i- Expenditure should be from tax payer
ii- Expenditure should be in that particular income year

Deduction at source and tax collection

Cases of deduction at source

Part v chapter x has specified the following cases where tax shall be deducted.
It is necessary for employer to deduct the tax from taxable salary of every employee. All resident companies are requiring deducting the tax while paying dividends to any person. Every person is required to deduct the tax from the amount paid to non-resident for their resident. Every person is required to deduct the tax from the amount paid on account of supply of goods and services.

 A person is required to deduct the amount of tax out of the amount of rent if it is paid on behalf of,
i- Government
ii- Local authorities
iii- Company
iv- N G O
Table of deduction at source

It is the tax laws to deduct the income of the tax paye. It is the principal of the income tax ordinance . NAB court has authority to decision the latest cases.
An authorized dealer in foreign exchange is required to deduct the tax on exports at the time of foreign exchange. Every person while paying an amount of prize or prize bound is required to deduct the tax. Every person is required while selling petroleum products to deduct 10% of tax.

Following are the advantages of collection of tax by deduction.
i- Chances of evasion of income tax are minimizes
ii- Lengthy recovery proceedings are avoided
iii- Speedy collection of tax
iv- In time payment of tax

Unfair Labor Practice| education

concept of unfair labor practice

The main objects of industrial relations ordinance 2010 are to regulate the relations of industrial nature. It provides complete code of conduct for employer and employee and prohibits certain acts termed as unfair labor practice. “Any conduct prohibited by the state or federal laws governing the relations among employers’ employee and labor organization.” Unfair labor practices are of two types.

woker strike on the industry


unfair labor practice on the part of workmen

Following are the major unfair labor practices on the part of workmen.It is unfair on the part of workmen that he persuades any workmen to join or refrain from joining any trade union. If a workman intimidates any person of to cease to be member of trade union it shall be unfair labor practice by workman.  The workman does an unfair labor practice by inducing through advantages from ceasing to be a member of any trade union.

To persude from trade union

 It is unfair on the part of workman that he compels or attempt to compel the employer to accept any demand. Illegal strike by the workman either actually or by supplying money is an unfair labor practices. Go slow by the workman is an unfair labor practice under labor laws. 
It includes
a- Instigation of illegal strike or go slow
b- Incitement of illegal strike or go slow

unfair labor practice

The workman shall be liable to fine up to 20 thousand rupees.
Following are the unfair labor practices on the part of employers. Trade union does not include any condition for joining the membership of it if employer does so it will be an unfair labor practice. If employer refuses to employ or continue to employ any person is an unfair labor practice. Any discrimination with respect to promotion and employment shall amount to unfair labor practice by the employer.It is the great achivement  to education in pakistan. there are many methods to strike in the industry. The worker should get education. The worker refrain the illgal strikes.

        Employer dismisses a workman from his employment shall be an unfair               labor practice. Dismiss from employment includes,
a- Discharge from employment
b- Removal from employment
c- Transfer from employment 
It is an unfair labor practice where employer injuries or threats to injure a workman in respect of his employment.  Where employer induces a workman to be a member of trade union by offering some advantages is called unfair labor practices. Where employer compels or attempts to compel any officer of collective bargaining agent for settlement of an affair is an unfair labor practice. If employee interferes if in secret belting it shall be an unfair labor practice.

Where employer puts an end or close down the establishment it will be an unfair labor practice.
Any commencement or taking part into illegal lockout shall be an unfair labor practice.
It includes
a- Instigation of illegal lock out or go slow
b- Incitement of illegal locks out or go slow
         Employers shall be liable for fine up to 30 thousand rupees.
  






Wednesday, 26 March 2014

Income Tax Authorities | lawyers

Concept of income tax authorities

Income tax ordinance 2001 provides details of official bodies appointed to run the income tax machinery of the country. These authorities are called administration of tax system. Authorities who are appointed for proper administration of tax system are called income tax authority.

i- Federal board of revenue
ii- Chief Commissioner income tax
iii- Commissioner income tax (Appeal)
iv- Additional commissioner income tax
v- Deputy Commissioner income tax
vi- Inspector income tax
vii- Supertendant income tax

Federal Board of revenue

Federal board of revenue

Old name of federal board of revenue was constituted under federal board of revenue act 2007. It consists of four members. It has a chairman who is appointed by federal government.

Functions of board of revenue

Following are the powers and functions of federal board of revenue.
i- Power to appoint income tax officer
ii- Power to assign functions and area to income tax authorities
iii- Power to assign duties to commissioner income tax (appeal)
iv- Power to form fiscal policies
v- Power to lay and collect taxes
vi- Power to decide appeals
vii- Power to grant specific method of accounting
viii- Power to make rules for administration

ix- Power to determine procedure of return
x- Power to make rules for deductions
xi- Power to decide applications
xii- Power to transfer income tax authorities
xiii- Power to prescribe form for income tax collection
xiv- Power to constitute committee for alternate dispute resolution
xv- Power to determine basic taxable income
xvi- Power to make rules for valuation



The old name of chief commissioner income tax was original income tax officer. Federal board of revenue appoints chief commissioner income tax. Federal board of revenue has power to income tax returns. It is the power of chief commissioner to call for exemptions. It  is the procedure of the income tax ordinance to return the file.

Chief Commissioner income tax can perform following powers and functions.
i- Power to transfer jurisdiction for specific cases
ii- Power to revise certain orders
iii- Power to call for exemptions
iv- Power to appoint its subordinates
v- Power to delegate his powers
vi- Power to resolve dispute between two commissioners
vii- Power to rectify mistakes
viii- Power to conduct the internal audits.
ix- Power to grant license to practitioners
x- Power to inspect the performance of subordinates
xi- Power to supervise the tax recovery

Commissioner income tax appeal is appointed by federal board of revenue. He deals with appeal matters only.
Tax Exemption

i- Power to admit appeal
ii- Power to adjourn proceedings
iii- Power to allow a new grounds of appeal
iv- Power to call inquiries
v- Power to set aside assessment
vi- Power to confirm assessment
vii- Power to decrease the amount of the assessment
viii- Power to impose penalties
ix- Power to increase amount of assessment

Commissioner income tax can also be appointed by the federal board of revenue. The commissioner has to perform his functions for collection of tax in that area. Where commissioner is appointed for no-specific area, he shall perform his functions accordingly.



Individual Grievance | legal Education


concept of individual grievance

As it was held in case 2011 PLD Kar 167 that where an individual worker has faced any grievance against the employer, his individual grievance must be noticed to the employer through his shop steward or collective bargaining agent.
Law of individual grievances was discussed u/s 46 of industrial relation ordinance 2002. That he is a workman who can redress his individual grievance under industrial relation ordinance 2010.Locus standi for redressal of individual grievance with his workman.

Cases for redressal

In following cases or rights a workman can redress his individual grievance.
i- Rights under industrial relation ordinance 2010
ii- Rights under any other law
iii- Rights under any settlement or award

Redressal system 

Subjects of individual grievances

 Subjects under discussion for individual grievances shall be any one of the followings
i- Termination of worker
ii- Removal of worker
iii- Retrenchment of worker
iv- Dismissal from service

Above discussed matters shall be enforced in accordance with sec 37 of industrial relation ordinance 2010. Industrial relation ordinance provides the procedure for resressal of individual grievances. A grievance notice is an essential pre-condition for the redressal of the individual grievances. Notice shall be in writing through shop steward or collective bargaining agent.
Within one month of cause of such grievance, the notice shall be filed.

Table of settlement of grievance


 After receiving the notice of grievance from the workman, the employer shall make a decision. The employer shall communicate his decision in writing to the worker within 15 days of decision. If worker is aggrieved from the decision of the employer, he may refer the matter in following two ways.
i- Matter to collective bargaining agent
ii- Petition to labor court 

If the worker has the knowledge legal education so that the worker can solve his problems. The worker can train his legal education then the worker to file Petition to labor court can only be filed in case where collective bargaining agent has itself filed the grievance notice.
Within 2 months from the date of communication of decision.
i- Imprisonment up to one year
ii- Fine up to 50 thousand rupees
iii- Or both