Commissioner | Law

Concept of commissioner

Commissioner is authorized to administer under the workman compensation act 1923. He is appointed by provincial government to perform various functions and settle the questions relating to workman compensation. Commissioner means a commissioner of workman’s compensation appointed under section 20.

Form of commissioner

Appointed of commissioner

i- Commissioner shall be appointed on the discretion of the provincial government.

ii- Area shall be specified for commissioner

iii- More than one commissioner may be appointed for one area. Every commissioner shall be a public servant within the meanings of Pakistan penal code 1860

Functions of commissioner

Commissioner resolves these types of questions,

i- As to whether injured is or is not a workman

ii- As to liability of person to pay compensation

iii- As to amount or duration of compensation

iv- As to nature or extent of disablement

Commissioner enjoys many powers as to awarding compensation and resolving questions relating to compensation, which are discussed as follow. It is the power to commissioner to make an order.It is the power of the commissioner to distribute compensation.It is the power to require statement from employer. 

Injury of worker

Tax payee pay the income tax. The tax payee file the return statement. It is the compulsory statement. It is the power to commissioner to transfer workman.It is the power to make an inquiry. Power to require deposit of compensation Power to act like a civil court  Power to receive costs. Where amount between employer and workman is settled for compensation, such agreement shall be registered by the commissioner. If commissioner is not satisfied about the adequacy of compensation, he may refuse registration.

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Rectification Of Mistakes |Law

Concept of rectification of mistakes

Mistake in the order of income tax authority can be obvious or a patent mistake. Being the subject of law for sec 221 of income tax ordinance 2001 a person can rectify those mistakes. A court’s acquit able correction of a contractual term that is mis-stated. Mistake is an error, misconception and misunderstanding.

Chart of rectify mistakes

Authorities to rectify of mistakes

Following are the authorities which are empowered to rectify the mistakes.

i- Commissioner of income tax

ii- Commissioner of income tax (appeal)

iii- Appellate tribunal

Nature of power of mistakes

Power of rectification can be exercise in the following manners i- Suo moto ii- On application Rectification of mistakes in the orders passed by the commissioner of income tax under finance act 2003 can be read along with it.Following procedure u/s 221 shall be followed for the rectification of mistake. Tax payer shall be brought into the notice of authority to rectify any mistake in the order of tax. 

Rectification of mistakes

Where mistake is to be rectified by commissioner (appeal) and tribunal, the notice shall be filed by the commissioner. Mistake shall be brought into the notice of the commissioner and apparent on the record. Where the rectifying authority is satisfied the order of rectification shall be passed. The authority rectifying the mistake shall observe all the principles of natural justice. Rectification can be made on the grounds of,

a- Excessive income in assessment

          b- Reduction in refund

Tax

The tax payer file the return statement.He calculates to file his statement in the federal board of revenue. It is compulsory statement to file income tax return. NAB has decides the cases. Before the expiration of financial year the mistake shall be rectified. When 5 years have been passed after the date of order, no such rectification shall be passed. Object of rectification is bonafide collection of tax.

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Retrenchment Of Workmen| Education

concept of retrenchment of workmen

Sometimes it happens that strength of labor force becomes surplus to requirement of management due to various reasons and management is forced to retrench the surplus. It is the termination of the service of workmen for a bonafide reasons and not as a punishment for misconduct.

Where any workman is to be retrenched the employer shall retrench the workman who is the last person employed in a categories. It is employer who can retrench the workmen. 

Retrenchment of workmen

Rule of retrenchment 

In the retrenchment the principle of last comes first go must be followed in a particular category of workman.

There are two categories of workmen in an establishment

i- Categories of workers

ii- Category of executives

Essentials of retrenchment

Following are the essentials for retrenchment

a- Retrenchment must be made bonafide

b- Court should not interfere until and unless melafide

c- Burden of proof is upon party urging melafide

Generally workers should not be retrenched from their service. In exceptional circumstances workers may be retrenched. Order of retrenchment must be in writing and explained to the workers . The reasons for taking an action for retrenchment must also be stated. Retrenched workmen are entitled to the re employment where proposes to take into employ any persons within a period of one year.

Strike of retrenchment of workmen

 A notice shall be sent to last known addresses of retrenched workmen.The retrenched workmen shall be given re employment on the basis of their interse senority. The workman shall report for duty within 10 days of the resumption of work. He shall be given preference for employment by the employer. 

The commissioner should be educated in Pakistan so that the worker may trained in the industry.If a workman retrenched in a construction industry due to completion seasation or mis-continuance for employment that workman shall be re employed within period 1 year for similar work under taken. The worker shall be deemed to have the continuance service of work but no wages shall be paid to him for the period of interruption

                  

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Collective Bargaining Agent| Education

Concept Of CBA

Collective bargaining agent is a trade union representing the other trade unions and body of workman in an establishment. Collective bargaining agent is an election is provided by the ordinance. “Collective bargaining agent in relation to an establishment or group of the establishments or industry means the trade union of workmen which u/s 20 is an agent of workmen.”Object is to get wages and working conditions for laborers improved through negotiation with employer.

CBA

Procedure of CBA

Registrar has his function to determine the collective bargaining agent. Collective bargaining agent is a body which is elected by a secret belt and voters are workmen.Condition precedent for the election of the collective bargaining agent is that there must be a registered trade union.Following is the procedure of election of collective bargaining agent.

Registration of trade union

A trade union shall make an application to the registrar for such application that trade union must be registered. The registrar shall call upon every registered trade union by notice in writing. The said trade union is required to submit the following lists.

a- List of affiliated trade union

b- List of members

c- List of employers

a- Age

b- Percentage

c- Section and department in which he is employed

d- His date of employment in that establishment

         Employer is to submit the list within 15 days. After submission of list

     of   workers the registrar shall verify the list through the source of

      his knowledge. The registrar after verification shall demand by trade

      unions to prepare the list of voters. Worker should get education so that they can avoid litigation. There is the main source of education. Every workman so educated.

Collective Bargaining Agent 

i- He must be member of one of the contesting trade unions.

ii- Whose period of employment is not less than 3 months.

After receiving list of voters registrar shall hold the secret belt. Within 

15 days after application secret belt must be held.

 Following are the functions of collective bargaining agent

i- To negotiate as a party

ii- To declare stricks

iii- To represent workers

iv- To maintain accounts

v- To nominate workers for funds

a- Board of probident fund

b- Worker participation fund

vi- Nomination of shop steward

vii- Application to labor court

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Instruments Compulsorily Chargeable

Section 3 of Stamp Act 1899 is a charging section and it lays down that an instrument must be charged with the duty or not schedule I along with section 3 provides a list of instruments chargeable with stamp duty along with some exceptions.

  Stamp duty is a duty payable on the document provided in 1^st schedule, so that the document may be recognized by law and may become admissible in evidence where required to prove or disprove any fact in issue. Stamp duty is always paid on instrument not on transactions. Every instrument is chargeable subject to some exceptions. Section 3 provides three categories of instruments which are chargeable with stamp duty discussed as follow. Any instrument which is mentioned in schedule I and I(A) are chargeable with stamp duty compulsorily.

  

a- Instrument must be executed in Pakistan

         b- Instrument not executed before 1 day of July 1899

         c- Instrument not exempted by law 

Every instrument which is otherwise a foreign instrument but negotiated in Pakistan shall be compulsorily chargeable. Any foreign instrument if concerned with some property situated in Pakistan is to be charged with stamp duty compulsorily. Following are the documents exempted to be stamped. Revenue is collected for state and state government need not to pay stamp duty. Any instrument which is made for sale, transfer or any disposition of a ship or vessel shall be exempted with stamp duty.

 Any instrument made in favor of local authority is exempted from payment of stamp duty. If provincial government has reduced stamp duty on any instrument or a class of instrument than such instrument shall not be chargeable with duty All the documents exempted by schedule are exempted from stamp duty as well. An instrument exempted under other acts shall also be exempted under Stamp Act. It is a substantive law because it gives the principle of charge ability with stamp duty.

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