NOTIFICATION
[Gazette of
S.R.O. No.
F-8(3) IF-IV/91 of 2011.In
pursuance of sub-section (2) of Section 323 of Pakistan Penal Code (Act, XLV of
1860) the Federal Government is pleased to declare Rs. 3,155,542/- (Rupees
three million one hundred fifty five thousand five hundred forty two only), to be
the value of thirty thousand six hundred and thirty (30,630) grams of silver
for the financial year 2011-12 for the purpose of sub-section (1) thereof.
------------------------
ACT NO. IV OF 2011
GILGIT-BALTISTAN PARLIAMENTARY
SECRETARIES (SALARY, ALLOWANCES AND PRIVILEGES) ACT, 2011
An
Act to provide for salaries, allowance and privileges of the Parliamentary
Secretaries Gilgit-Baltistan Legislative Assembly.
[Gazette of
No.
Secy-Law (Legis)-1/2008, dated 5.4.2011.WHEREAS, it expedient to provide for salaries, allowances and
privileges of the Parliamentary Secretaries of Gilgit-Baltistan Legislative
Assembly.
It is hereby enacted as follows:--
1. Short title and commencement.(1) This Act may be called the Gilgit-Baltistan
Parliamentary Secretaries (Salary, Allowances and Privileges) Act, 2011.
(2) It
shall come into force at once.
2. Definitions.In this Act, unless the subject or context
otherwise requires, the following expressions shall have the meanings hereby
respectively assigned to them, that is to say.
(a) "Assembly"
means the Gilgit-Baltistan Legislative Assembly;
(b) "Government"
means Government of Gilgit-Baltistan;
(c) "Maintenance"
in relation to a residence includes the payment of local rates, taxes and the
provision of electricity, gas and water;
(d) "Meeting"
means a meeting of the Assembly or any of its committees from the commencement
of its business to the termination of the business of a day;
(e) "Official
residence" includes accommodation in Peoples House, a hostel, a rented
house or any other accommodation owned, managed or arranged by the Government;
(f) "Parliamentary
Secretary" means the Parliamentary Secretary appointed as such by the
Chief Minister; and
(g) "Session"
means the period commencing on the day of the first meeting of the Assembly
after having been summoned and ending on the day the Assembly is prorogued or
dissolved.
3. Appointment and terms of office.(1) the Chief Minister may appoint such
number of Parliamentary Secretaries as may be determined.
(2) A
Parliamentary Secretary shall hold office during the pleasure of the Chief
Minister.
4. Salary.(1) The salary of a Parliamentary Secretary
shall be thirty thousand rupees per
month.
(2) The
salary mentioned in sub-section (1) shall automatically be increased by the
Government in proportion to the increase in the salary of the civil servants.
5. Sumptuary allowance.A Parliamentary Secretary shall be entitled to
receive fifteen thousand rupees per
month as sumptuary allowance.
6. Transport.(1) A Parliamentary Secretary shall be
entitled to the use of one official car both for official and private use.
(2) A
sum of thirty thousand rupees per
mensem shall be admissible to a Parliamentary Secretary as petrol and car
maintenance allowance and the expense on petrol and maintenance of car shall be
the responsibility of the Parliamentary Secretary.
(3) The
allowance mentioned in sub-section (2) shall be admissible to a Parliamentary
Secretary whether or not an official car has been provided to him.
(4) On
ceasing to hold office, a Parliamentary Secretary, shall return the car within
ten days.
7. Official residence.(1) A Parliamentary Secretary shall be
entitled, without payment of rent, to the use of an official residence
including accommodation on tour throughout his terms of office; and for a
period of fifteen days immediately thereafter.
(2) If
at the time of entering upon office an official residence is not available, a
Parliamentary Secretary shall, until such residence is provided by the
Government, be paid the house rent at the rate of twenty five thousand rupees per month.
(3) Where
a Parliamentary Secretary chooses to reside.
(i) in his own house; or
(ii) in a rented house occupied by him before his appointment as
a Parliamentary Secretary, he may be paid a monthly sum of fifteen thousand
rupees in lieu of Government Rest House and to cover all expenses on its
maintenance.
8. Traveling allowance and Daily allowance
for business other than Assembly business.Where a Parliamentary Secretary is called by a Government Department in
connection with any official business in his capacity as a Parliamentary Secretary,
he shall be paid by that Department, traveling allowance and daily allowance
for the days of journey from and to his ordinary place of residence and for the
day or days he is required to attend any such official business, at the rates admissible
to him under his Act.
9. Traveling within Pakistan.(1) Subject to the provisions of this Act, a
Parliamentary Secretary traveling on official duty shall be treated as the
first grade officer.
(2) A
Parliamentary Secretary may, if he is on official duty and it is in the public
interest, travel by air, in which case he shall be entitled to:
(a) Business
class airfare; and
(b) Cost
of transporting personal luggage up to fifty kilograms including the free
allowance given by the air company.
(3) Wherever
possible, a Parliamentary Secretary shall purchase a return air ticket.
(4) A
Parliamentary Secretary, traveling on official duty by rail, shall be entitled
to receive traveling allowance equal to the fare of the class traveled, fare of
personal luggage up to one hundred kilograms and half fare of the air
conditioned class.
(5) A
Parliamentary Secretary, traveling on official duty by ship, steamer or launch,
shall be entitled to receive traveling allowance equal to the actual fare paid
for himself and the carriage of personal luggage up to
one hundred kilograms.
(6) A
Parliamentary Secretary, traveling on official duty by road in a vehicle not
owned by the Government, shall be entitled to receive traveling allowance at
the rate of ten rupees per kilometer.
10. Travel abroad.A Parliamentary Secretary, traveling on
official business outside
11. Form of certificate.Every claim by a Parliamentary Secretary for
traveling allowance or daily allowance shall be supported by a written
certificate in the following form signed by him:
"Certified that the
amount has not been claimed by me in any other bill or drawn by me from any other
source."
12. Additional traveling allowance.Notwithstanding anything contained in Section 8, a
Parliamentary Secretary shall be provided a sum of seventy five thousand rupees per annum to travel within
13. Compensation in case of death.In case of death of a Parliamentary
Secretary, his spouse, minor children and unmarried daughters shall be entitled
to receive a sum of ten hundred thousand
rupees as financial assistance from the Government.
14. Daily allowance.A Parliamentary Secretary while on tour shall
be entitled to draw an allowance of six
hundred and fifty rupees per day:
Provided that where the duration of tour is
less than eight hours, one half daily allowance shall
be admissible.
15. Controlling Officer.The Minister with whom a Parliamentary Secretary
is attached shall be his Controlling Officer for purposes of traveling allowance
and daily allowance.
16. Medical facilities.A Parliamentary Secretary shall be entitled,
for himself and for his parents, spouse, real and step sons and daughters,
wholly dependent upon him, to free indoor and outdoor medical facilities of the
standard admissible to a Class-I Officer of the Government.
17. Leave.(l) The Chief Minister may grant a Parliamentary Secretary during his
terms of office, at any one time or from time to time, leave of absence for urgent
reasons of health or private affairs, for a period not exceeding three months in
the aggregate.
(2) The leave allowance of a Parliamentary
Secretary shall be the same as his salary.
18. Telephone.(1) A Parliamentary Secretary shall be
entitled to, at the Government expense, the facility of a telephone at the
place where he ordinarily resides:
Provided that Government shall pay only
rupees seven thousand per month as charges of rent of the telephone and the
calls made there from irrespective of whether the telephone is a private
connection or installed at Government expense.
(2) The
telephone bills shall be paid by the Parliamentary Secretary himself.
19. Office maintenance allowance.A Parliamentary Secretary shall be entitled
to receive an office maintenance allowance at the rate of twenty thousand rupees per month.
20. Powers to make rules.Government may, by notification in the
official Gazette, make rules for carrying out the purposes of this Act.
--------------------
ACT NO. XI OF 2011
ELECTION LAWS (AMENDMENT) ACT, 2011
An Act further to amend certain
election laws
[Gazette of
The following Act of Majlis-e-Shoora
(Parliament) received the assent of the President on
WHEREAS it is expedient further to amend
certain election laws for the purposes hereinafter appearing;
It is hereby enacted as follows:
1. Short title and commencement.(1) This Act may be called the Election Laws
(Amendment) Act, 2011.
(2) It
shall come into force at once.
2. Amendment of Section 2, Act XXI of
1974.In the Electoral Rolls
Act, 1974 (Act XXI of 1974), hereinafter referred to as the said Act, in Section
2,
(a) after sub-section (1), the following new sub-sections shall
be added, namely:
"(1A)
"Commission" means the Election Commission constituted under Article
218 of the Constitution of the Islamic Republic of Pakistan.
(1B)
"data" means, any information in digital form contained in a database
maintained by the Commission.
(1C)
"database" for the purpose of this Act, means the database of the
Electoral Rolls maintained by the Commission; and
(b) in sub-section (2), in clause (c), for the word
"Commissioner", the word "Commission" shall be substituted.
3. Amendment of Section 6, Act XXI of
1974.In the said Act, in Section
6, in sub-section (2), for clause (b), the following shall be substituted,
namely:
"(b)
is not less than eighteen years of age and possesses National Identity Card
issued by the National Database and Registration Authority constituted under
the National Database and Registration Authority Ordinance, 2000 (VIII of
2000), or comes in possession of such National Identity Card on the last date
fixed for inviting claims, objections and applications for corrections, if any,
for the purpose of preparing or revising the electoral rolls:
Provided
that National Identity Card issued by National Database and Registration Authority
shall be deemed to be valid for the purpose of registration as voter or casting
vote at a poll, notwithstanding the expiry of its validity period."
4. Amendment of Section 18, Act XXI of
1974.In the said Act, in Section
18, in sub-section (1), the commas and words ",or deemed to have been issued,"
shall be omitted.
5. Insertion of new Section 30A, Act XXI
of 1974.In the said Act, after
Section 30, the following new section shall be inserted, namely:
"30A.
Information not to be divulged.Any person who
(a) being
an employee of the Commission publishes or communicates to any person, any
information or data acquired by him in the course of such employment without
being so authorized by the Commission;
(b) breaches, in any manner, the security or integrity of the
information or data contained in the electoral rolls database;
(c) having
possession of any information or data which to his knowledge has been obtained
or disclosed in contravention of this Act or in breach of the security, secrecy
or integrity thereof, publishes or communicates that information or data to any
other person; or
(d) misuses or abuses, in any manner, the information or data contained
in the electoral rolls database, shall be punishable with imprisonment for a
term which may extend to five years, or with fine which may extend to five
million rupees, or with both.".
6. Amendment of sections 3, 4, 5, 6, 9,
10, 18, 19, 22, 28, 29, 30 and 31, Act XXI of 1974.In the said Act, in sections 3, 4, 5, 6, 9,
10, 18, 19, 22, 28, 29, 30 and 31
(a) for the words "Commissioner" and "Chief
Election Commissioner", wherever occurring, the word
"Commission" shall be substituted; and
(b) except
in clause (b) of sub-section (2) of Section 5, sub-section (2) of Section 6 and
Section 18, for the words "he" and "his", wherever occurring,
the words "it" and "its" shall be substituted,
respectively.
7. Amendment of Section 33, Act LXXXV of
1976.In the Representation
of the People Act, 1976 (Act LXXXV of 1976), in Section 33,
(a) in
sub-section (1), for the words, figures, commas and brackets "for that
purpose, require the elector to produce his identity card provided for in the
National Registration Act, 1973 (LVI of 1973) or", the words and comma
"for the purpose, require the elector to produce his National Identity
Card" shall be substituted; and
(b) in sub-section (3), in clause (a), for the words, figures
and brackets "identity card provided for in the National Registration Act,
1973 (LVI of 1973) or issued", the words "National Identity Card
issued to him" shall be substituted.
------------------------
ACT NO. XII OF 2011
INDUSTRIAL DEVELOPMENT BANK OF
An Act to provide for the
reorganization and conversion of the Industrial Development Bank of
[Gazette of
No.
F. 9(36)/2010-Legis.The following Act
of Majlis-e-Shoora (Parliament) received the assent of the President on
It is hereby enacted as follows:
1. Short title, extent and commencement.(1) This Act may be called the Industrial
Development Bank of
(2) It
extends to the whole of
(3) It
shall come into force at once.
2. Definitions.In this Act, unless there is anything repugnant in the subject or
context,
(a) "assets"
means rights and powers of every description and includes all properties,
movable or immovable, tangible or intangible, mortgages, charges and claims in
the name of the IDBP, as the case may be;
(b) "Company"
means the Industrial Development Bank Limited to be established and
incorporated in accordance with Section 3;
(c) "contracts"
means all contracts, agreements, bonds guarantees, indemnities,
representations, obligations, undertakings and other legal documents and
instruments of every description executed by or on behalf of IDBP, as the case
may be, including employment, investment, sales and financial contracts with whomsoever;
(d) "effective date" means the date specified in the order
issued under Section 5;
(e) "IDBP"
means the Industrial Development Bank of Pakistan established under the
Industrial Development Bank of Pakistan Ordinance, 1961 (XXXI of 1961);
(f) "liabilities" means all liabilities lawfully incurred by
IDBP, as the case may be, and includes duties and obligations of every kind
imposed thereon;
(g) "order" means an order made by the Federal Government
under sub-section (1) of Section 5;
(h) "proceedings"
includes any suit, arbitration or other legal or administrative proceedings,
applications, appeals, awards, reviews or revisions filed or pending;
(i) "rules" means the rules made under this Act;
(j) "transfer" means the transfer of assets, contracts, liabilities,
proceedings and undertakings of IDBP, as the case may be, to the Company; and
(k) "undertakings" includes all projects, ventures and any
other operations undertaken by IDBP, as the case may be, individually or
collectively in collaboration with some other person.
3. Establishment of the Company, etc.(1) As soon as may be, after the commencement
of this Act, the Federal Government shall establish a Company to be known as
the Industrial Development Bank Limited, limited by shares and cause it to be
incorporated under the Companies Ordinance, 1984 (XLVII of 1984), with the
principal object of taking over the business, functions, contracts,
proceedings, undertakings, assets and liabilities of IDBP.
(2) No
stamp duty or any other charges shall be payable by the Company under any law
for the time being in force for the transfer and vesting of the assets,
contracts, liabilities, proceedings or undertakings of IDBP to the Company or
any shares or securities issued in favour of the shareholders or financiers of
IDBP by the Company.
4. Company to be deemed a banking
company.(1) The Company shall
be deemed to be a banking company for the purposes of the State Bank of Pakistan
Act, 1956 (XXXIII of 1956), Banking Companies Ordinance, 1962 (LVII of 1962)
and any other law for the time being in force relating to banking companies until
such time that the licence is granted to the Company under sub-section (2).
(2) Without prejudice to the provisions of
sub-section (1), the Company shall apply to the State Bank of Pakistan, for a
licence for permitting to carry on the business of banking in Pakistan in
accordance with the provisions of Section 27 of the Banking Companies
Ordinance, 1962 (LVII of 1962), through the existing branches of IDBP.
5. Transfer and vesting of assets,
contracts, liabilities, proceedings and undertakings.(1) After the registration of the Company,
the Federal Government shall by an order, published in the official Gazette,
direct that all the assets, contracts, liabilities, proceedings and undertakings
of IDBP stand transferred to and vest in the Company, on the date specified
therein, on such terms and conditions as may be determined by the Federal
Government in this behalf.
(2) The
order issued under sub-section (1) shall, inter-alia, provide for
(a) the transfer of all the assets, contracts, liabilities,
proceedings and undertakings of IDBP to the Company;
(b) the
allotment of shares or debentures of the Company to the shareholders,
debenture-holders or bond-holders of IDBP in proportion to their shares,
debentures, bonds or other securities in IDBP, as the case may be, after
determining the net asset value of IDBP on the effective date;
(c) the dissolution of IDBP from the effective date;
(d) the
transfer of guarantees issued in favour of the Company by the Government of
Pakistan, a Provincial Government and other Government Agencies such as Sarhad
Development Board and Punjab Small Industries Corporation for repayment of
loans from borrowers; and
(e) such
incidental, consequential and supplemental matters as are necessary to secure
the transfer of assets, contracts, liabilities, proceedings and undertakings
under this Act;
(3) The
value ascribed to the assets and liabilities transferred to, and vested in, the
Company by the Federal Government under the order shall represent the fair net
value of the assets for taxation, depreciation or any other purposes.
(4) Notwithstanding
the provisions of Section 146 of the Companies Ordinance, 1984 (XLVII of 1984),
the Company shall, upon transfer, continue all business and undertakings of
IDBP as were being carried on immediately prior to the effective date.
6. Continuation of service in the
Company.(1) All permanent employees
and officers of IDBP, who were continuously in the service of IDBP for a period
of one year or more immediately before the effective date, shall stand transferred
to and become the employees of the Company as on the effective date on the same
terms and conditions as were applicable to them before the effective date. The
terms and conditions applicable to the retired employees of IDBP shall continue
to apply to such retired employees.
(2) Notwithstanding
anything contained in any law, contract, agreement or conditions of service no
person transferred to the Company pursuant to sub-section (1) shall be entitled
to any compensation as a consequence of transfer to the Company.
7. Contracts and proceedings.(1) All contracts subsisting or having effect,
immediately before the effective date, to which IDBP may have been a party or
beneficiary, shall be deemed to have been made by the Company and shall remain
in force for all intents and purposes.
(2) All
proceedings by or against or relating to IDBP pending on the effective date
before any Court, tribunal, arbitrator or any other authority shall be
continued, prosecuted, defended, enforced and executed by or against the
Company in the same manner and to the same extent as might have been continued,
prosecuted, defended, enforced and executed by or against IDBP, as the case may
be, and for the purposes of the proceedings under Industrial Development Bank
of Pakistan Ordinance, 1961 (XXXI of 1961) the relevant provisions of
Industrial Development Bank of Pakistan Ordinance, 1961 (XXXI of 1961) shall, mutatis mutandis, continue to apply to these
proceedings notwithstanding the repeal of the Industrial Development Bank of
Pakistan Ordinance, 1961 (XXXI of 1961).
8. Certain guarantees to remain in force.Notwithstanding the repeal of the said
Industrial Development Bank, of Pakistan Ordinance, 1961 (XXXI of 1961) all
guarantees given by the Government of Pakistan in favour of foreign and local
institutions which extended loans to IDBP shall remain in force as though these
guarantees were given on behalf of IDBP.
9. Bar of jurisdiction.No Court, tribunal, arbitrator or authority
shall question or permit to be called in question, any transfer or order made,
anything done or action taken or purported to be made, done or taken under this
Act.
10. Indemnity.No suit, prosecution or other legal proceedings
shall lie against the Federal Government, State Bank of Pakistan, IDBP, the
Company or any other person for anything which is in good faith done or
intended to be done under this Act or any rule or order made thereunder.
11. Act to override other laws, etc.The provisions of this Act shall have effect
notwithstanding anything contrary contained in any other law for the time being
in force, or in any agreement, contract, decree, order or any other instrument whatsoever.
12. Power to make rules.The Federal Government may, by notification in
the official Gazette, make rules for carrying out the purposes of this Act.
13. Removal of difficulties.If any difficulty arises in giving effect to any
provision of this Act, the Federal Government may make such order, not inconsistent
with the provisions of this Act, as may appear to it to be necessary, for the
purpose of removing the difficulty:
Provided that no such power shall be
exercised after the expiry of two years from the commencement of this Act.
14. Repeal.(1) Immediately after the dissolution of IDBP
in pursuance of clause (c) of sub-section (2) of Section 5, the Industrial
Development Bank of Pakistan Ordinance, 1961 (XXXI of 1961), shall stand
repealed.
(2) This
Act, save as is provided in sub-section (1) of Section 3 and Section 8, shall
stand repealed after the expiry of a period of eighteen months from its commencement
and, subject to sub-section (3), the Company shall continue to operate.
(3) The
top management of the Company under Section 6, as soon as may be possible after
the commencement of this Act, shall make arrangements for a viable public
private partnership or privatization of the Company.
15. Validation of actions, etc.Anything done, actions taken, orders passed,
instruments made, notifications issued, agreements made, proceedings initiated,
processes or communication issued, powers conferred, assumed or exercised, by
the Industrial Development Bank of Pakistan, (IDBP) or its officers on or after
the 26th November, 2009 and before the commencement of this Act, shall be
deemed to have been validly done, made, issued, taken, initiated, conferred,
assumed, and exercised and provisions of the Act shall have, and shall be
deemed always to have had, effect accordingly.
--------------------------
ACT NO. XIII OF 2011
NATIONAL DEFENCE UNIVERSITY ACT, 2011
An Act to provide for the establishment of
the
[Gazette of
No.
F. 9(4)/2011-Legis.The following Act
of Majlis-e-Shoora (Parliament) received the assent of the President on
WHEREAS, in view of the everlasting need of
an apex institution to impart higher education in the fields of national defence
and security to meet contemporary and future challenges and to promote our
national interests, it is imperative to establish a world class seat of
learning to disseminate knowledge related to strategy, statecraft, security,
management and other relevant areas of study and to provide for matters
connected therewith or ancillary thereto.
It is hereby enacted as follows:
CHAPTER-I
PRELIMINARY
1. Short title and commencement.(1) This Act may be called the National
Defence University Act, 2011.
(2) It
shall come into force at once and shall be deemed to have taken effect on the
5th day of June, 2007.
2. Definitions.In this Act, unless there is anything repugnant
in the subject or context,
(a) "Academic
Council" means the Academic Council of the University;
(b) "
(c) "Authority"
means any of the authorities of the University specified or set up under Section
15;
(d) "Chancellor"
means the Chancellor of the University;
(e) "Commandant"
means the head of the constituent or affiliated college;
(f) "College"
means a college constituted or affiliated with the University;
(g) "Commission"
means the Higher Education Commission under the Higher Education Commission
Ordinance, 2002 (LIII of 2002);
(h) "
(i) "Dean"
means the head of a Faculty or the head of an academic body granted the status
of a Faculty by this Act or by the Statutes or Regulations;
(j) "Director-General"
means the head of the constituent or affiliated institute;
(k) "Department"
means a teaching department maintained and administered or recognized by the
University in the manner prescribed;
(l) "Faculty"
means an administrative and academic unit of the University consisting of one
or more departments, as prescribed;
(m) "Government"
means the Federal Government;
(n) "
(o) "prescribed" means prescribed by Statutes, Regulations
or Rules made under this Act;
(p) "President"
means President of the University appointed under Section 10;
(q) "Representation
Committees" means the Representation Committees constituted under Section
23;
(r) "Review
Panel" means the Review Panel set up by the Chancellor in accordance with
the provisions of Section 8;
(s) "Statutes",
"Regulations" and "Rules" mean respectively the Statutes,
the Regulations and the Rules made under this Act;
(t) "Senate"
means the Senate of the University;
(u) "Syndicate"
means Syndicate of the University;
(v) "Teachers"
include Professors, Directing Staff (DS), Associate Professors, Assistant
Professors and Lecturers engaged whole-time by the University or by a
constituent or affiliated college and such other persons as may be declared to
be the teachers by regulations;
(w) "University"
means the National Defence University (NDU) established under this Act; and
(x) "University
Teacher" means a whole-time teacher appointed and paid by the University
or recognized by the University as such.
CHAPTER-II
THE UNIVERSITY
3. Establishment and incorporation of the
University.(1) There shall
be established a University to be called the
(a) the Chancellor, the members of the Senate and the President;
(b) the members of the authorities of the University established
under Section 15;
(c) all
University teachers and persons recognized as students of the University in
accordance with terms prescribed from time to time; and
(d) all other full-time officers and members of the staff of the
University.
(2) The
University shall be a body corporate by the name of the National Defence
University, having perpetual succession and a common seal, and may sue and be
sued by the said name.
(3) The
principal seat of the University shall be at
(4) The
University shall be competent to acquire and hold property, both movable and
immovable and to lease, sell or otherwise transfer any movable and immovable
property which may have become vested in or been acquired by it.
(5) The
University shall have academic, financial and administrative autonomy,
including the power to employ officers, teachers and other employees on such
terms as may be prescribed, subject to the provisions of this Act and the Higher
Education Commission Ordinance, 2002 (LIII of 2002).
(6) In
particular and without prejudice to the authority granted to the Commission by
the law, the Government or an authority or auditor appointed by the Government
shall have no power to question the policy underlying the allocation of resources
approved by the Senate in the annual budget of the University.
4. Purposes and powers of the University.The University shall have the following purposes
and powers, namely:
(i) to
provide for education and scholarship in such branches of knowledge as it may
deem fit, and to make provision for research, service to society and for the
application, advancement and dissemination of knowledge in such manner as it
may determine;
(ii) to prescribe courses of studies to be conducted by it and
the colleges;
(iii) to hold examinations and to award and confer degrees,
diplomas, certificates and other academic distinctions to and on persons who
have been admitted to and have passed its examinations under prescribed
conditions;
(iv) to
prescribe the terms and conditions of employment of the officers, teachers and
other employees of the University and to lay down terms and conditions that may
be different from those applicable to Government servants in general;
(v) to engage, where necessary, persons on contracts of
specified duration and to specify the terms of each engagement;
(vi) to confer honorary degrees or other distinctions on approved
persons in the manner prescribed;
(vii) to provide for such instruction for persons not being
students of the University as it may prescribe, and to grant certificates and
diplomas to such persons;
(viii) to institute programmes for the exchange of students and
teachers between the University and other universities, educational
institutions and research organizations, inside as well as outside
(ix) to provide career counselling and job search services to
students and alumni;
(x) to maintain linkages with alumni;
(xi) to develop and implement fund raising plans;
(xii) to provide and support the academic development of the
faculty of the University;
(xiii) to confer degrees on persons who have carried on independent
research under prescribed conditions;
(xiv) to affiliate and disaffiliate educational institutions under
prescribed conditions;
(xv) to inspect colleges and other educational institutions
affiliated or seeking affiliation with it;
(xvi) to
accept the examinations passed and the period of study spent by students of the
University at other universities and places of learning equivalent to such
examinations and periods of study in the University, as it may prescribe, and
to withdraw such acceptance;
(xvii) to co-operate with other Universities, public authorities or
private organizations, inside as well as outside
(xviii) to institute professorships, associate professorships,
assistant professorships and lectureships and any other posts and to appoint
persons thereto;
(xix) to create posts for research, extension, administration and
other related purposes and to appoint persons thereto;
(xx) to recognize selected members of the teaching staff of
affiliated colleges or educational institutions admitted to the privileges of
the University or such other persons as it may deem fit, as University
teachers;
(xxi) to institute and award financial assistance to students in
need, fellowships, scholarships, bursaries, medals and prizes under prescribed
conditions;
(xxii) to
establish teaching departments, colleges, faculties, institutes, workshops,
libraries, museums and other centres of learning for the development of
teaching and research and to make such arrangements for their maintenance,
management and administration as it may prescribe;
(xxiii) to provide for the residence of the students of the
University and the colleges, to institute and maintain halls of residence and
to approve or license hostels and lodging;
(xxiv) to maintain order, discipline and security on the campuses
of the University and the colleges;
(xxv) to promote the extra curricular and recreational activities
of such students, and to make arrangements for promoting their health and
general welfare;
(xxvi) to demand and receive such fees and other charges as it may
determine;
(xxvii) to make provision for research, advisory or consultancy
services and with these objects to enter into arrangements with other
institutions, public or private bodies, commercial and industrial enterprises
under prescribed conditions;
(xxviii) to enter into, carry out, vary or cancel contracts;
(xxix) to
receive and manage property transferred and grants, contributions made to the
University and to invest any fund representing such property, grants, bequests,
trusts, gifts, donations, endowments or contributions in such manner as it may
deem fit;
(xxx) to provide for the printing and publication of research and
other works; and
(xxxi) to
do all such other acts and things, whether incidental to the powers aforesaid
or not, as may be requisite or expedient in order to further the objectives of
the University as a place of education, learning, and research.
5. University open to all classes, creeds, etc.(1) The University shall be open to all
persons of either gender and of whatever religion, race, creed, class, colour
or domicile who qualify for admission to the courses of study offered by the
University based on the criteria determined by the Syndicate and no person
shall be denied the privileges of the University on the ground only of
religion, race, caste, creed, class, colour or domicile.
(2) An
increase in any fee or charge that is in excess of ten percent per annum on an
annualized basis from the last such increase shall not be made except in
special circumstances, and only with the approval of the Chancellor.
(3) The
University shall institute financial aid programmes for students in need, to
the extent considered feasible by the Senate given the resources available, so
as to enable admission and access to the University and the various
opportunities provided by it to be based on merit rather than ability to pay:
Provided that the
University may institute self-finance schemes not covering more than ten
percent of the total number of candidates in any on-campus taught course or
research-based programme of study.
6. Teaching at the University.(1) All recognized teaching in various courses
shall be conducted by the University or the colleges in the prescribed manner and
may include lectures, tutorials, discussions, seminars, demonstrations,
distance learning and other methods of instruction as well as practical work in
the workshops and other Governmental or private organizations.
(2) The
authority responsible for organizing recognized teaching shall be such as may
be prescribed.
CHAPTER-III
OFFICERS OF THE UNIVERSITY
7. Principal officers.The following shall be the principal officers
of the University, namely:
(a) the Chancellor;
(b) the President;
(c) the Deans;
(d) the Commandants or the Directors-General of the constituent
colleges and institutes;
(e) the Chairpersons or Chief Instructors of teaching
departments;
(f) the Registrar;
(g) the Controller of Examinations;
(h) the Director Administration;
(i) the Director Finance; and
(j) such other persons as may be prescribed by the Statutes or
Regulations to be the principal officers of the University.
8. The Chancellor.(1) The President of Islamic Republic of
(2) The
Chancellor shall, when present, preside at the meetings of the Senate and the
Convocation of the University. In the absence of Chancellor the Senate may
request the person of eminence or President to preside over the convocation of
the University.
(3) The
members of the Senate shall be appointed by the Chancellor from amongst the
persons recommended by the Representation Committee set up for this purpose
under sub-section (1) of Section 23 alongwith those elected.
(4) Every
proposal to confer an honorary degree shall be subject to confirmation by the
Chancellor.
(5) If
the Chancellor is satisfied that a serious irregularity or mismanagement with
respect to the affairs of the University has occurred, he may,
(a) as regards proceedings of the Senate, direct that specified
proceedings be reconsidered and appropriate action taken within one month of
the direction having been issued:
Provided
that if the Chancellor is satisfied that either no reconsideration has been
carried out or that the reconsideration has failed to address the concern
expressed he may, after calling upon the Senate to show-cause in writing,
appoint a five member review panel to examine and report to the Chancellor on
the functioning of the Senate. The report of the review panel shall be
submitted within such time as may be prescribed by the Chancellor. The review
panel shall be drawn from persons of eminence in academics and in the fields of
Defence and Security, law, accountancy and administration; and
(b) as regards proceedings of any Authority or with respect to
matters within the competence of any Authority other than the Senate, direct the
Senate to exercise powers under Section 17.
9. Removal from the Senate.(1) The Chancellor may, upon the
recommendation of the review panel, remove any person from the membership of
the Senate on the ground that such person
(a) has become of unsound mind; or
(b) has become incapacitated to function as member of the
Senate; or
(c) has been convicted by a Court of law for an offence
involving moral turpitude; or
(d) has absented himself from two consecutive meetings without
just cause; or
(e) has been guilty of misconduct, including use of position for
personal advantage of any kind, or gross inefficiency in the performance of functions.
(2) The
Chancellor shall remove any person from the membership of the Senate on a
resolution calling for the removal of such person supported by at least
three-fourths of the membership of the Senate:
Provided that before passing such resolution
the Senate shall provide the member concerned a fair hearing:
Provided further that the
provisions of this section shall not be applicable to the President in his
capacity as a member of the Senate.
10. The President.(1) There shall be a President of the
University who shall be a senior military officer from Pakistan Army and shall
be appointed on such terms and conditions as may be prescribed.
(2) The
President shall be the chief executive officer of the University responsible
for all administrative and academic functions of the University and for ensuring
that the provisions of the Act, Statutes, Regulations and Rules are faithfully observed
in order to promote the general efficiency and good order of the University. The
President shall have all powers prescribed for this purpose including
administrative control over the officers, teachers and other employees of the
University.
(3) The
President shall, if present, be entitled to attend any meeting of any Authority
or body of the University.
(4) The
President may, in an emergency that in his opinion requires immediate action
ordinarily not in the competence of the President, take such action and
forward, within seventy-two hours, a report of the action taken to the members of
the Emergency Committee of the Senate, to be set up by Statute, the Emergency Committee
may direct such further action as is considered appropriate.
The President shall also have the following
powers, namely:
(a) to
direct teachers, officers and other employees of the University to take up such
assignments in connection with examination, administration and such other
activities in the University as he may consider necessary for the purposes of
the University;
(b) to
sanction by re-appropriation an amount not exceeding an amount prescribed by
the Senate for an unforeseen item not provided for in the budget and report it
to the Senate at the next meeting;
(c) to make appointments of such categories of employees of the University
and in such manner as may be prescribed by the Statutes;
(d) to suspend, punish and remove, in accordance with prescribed
procedure, from service officers, teachers and other employees of the
University except those appointed by or with the approval of the Senate;
(e) to
delegate, subject to such conditions as may be prescribed, any of his powers
under this Act to an officer or officers of the University; and
(f) to exercise and
perform such other powers and functions as may be prescribed.
(6) The
President shall present an annual report before the Senate within three months
of the close of the academic year. The annual report shall present such
information as regards the academic year under review as may be prescribed, including
disclosure of all relevant facts pertaining to
(a) academics;
(b) research;
(c) administration; and
(d) finances.
(7) The
President's annual report shall be made available, prior to its presentation
before the Senate, to all officers and University teachers and shall be published
in such numbers as are required to ensure its wide circulation.
11. Appointment and removal of the President.(1) Whenever the office of the President
falls vacant, or is likely to fall vacant, the Chief of the Army Staff shall
recommend a suitable officer selected through a search process for approval by
the Chancellor for appointment as the President.
(2) The
President shall be appointed for a renewable tenure of five years or less on
terms and conditions prescribed by the Statutes. The term of an incumbent President
may be renewed by the Chancellor on recommendations of Chief of the Army Staff.
(3) At
any time when the office of the President is vacant, or the President is absent
or is unable to perform the functions of his office due to illness or some other
cause, the Senate shall make arrangements in accordance with the Statutes for
the performance of the duties of the President.
12. Registrar.(1) There shall be a Registrar of the
University who shall be appointed by the Senate on the recommendation of the
President, on such terms and conditions as may be prescribed.
(2) The
experience as well as the professional and academic qualifications necessary
for appointment to the post of the Registrar shall be such as may be prescribed.
(3) The
Registrar shall be a full-time officer of the University and shall
(a) be the administrative head of the secretariat of the
University and be responsible for the provision of secretariat support to the
Authorities of the University;
(b) be the custodian of the common seal and the academic records
of the University;
(c) maintain a register of registered graduates in the
prescribed manner;
(d) supervise the process of election, appointment of nomination
of members to the various authorities and other bodies in the prescribed manner;
and
(e) perform such other duties as may be prescribed.
(4) The
term of office of the Registrar shall, unless renewed, be for a period of three
years:
Provided that the Senate may, on the advice
of the President, terminate the appointment of the Registrar on ground of
inefficiency or misconduct in accordance with prescribed procedure.
13. Director Finance.(1) There shall be a Director Finance of the University
who shall be appointed by the Senate on the recommendation of the President on
such terms and conditions as may be prescribed.
(2) The experience and the professional and
academic qualifications necessary for appointment to the post of the Director
Finance shall be as may be prescribed.
(3) The
Director Finance shall be the chief financial officer of the University and
shall
(a) manage the assets, liabilities, receipts, expenditures,
funds and investments of the University;
(b) prepare the annual and revised budget estimates of the
University and present them to the Syndicate or a committee thereof for
approval and incorporation in the budget to be presented to the Senate;
(c) ensure that the funds of the University are expended on the
purposes for which they are provided;
(d) have the accounts of the University audited annually so as
to be available for submission to the Senate within six months of the close of
the financial year; and
(e) perform such other duties as may be prescribed.
(4) The
term of office of the Director Finance shall, unless renewed, be for a period
of three years:
Provided that the Senate may, on the advice
of the President, terminate the appointment of the Director Finance on grounds
of inefficiency or misconduct in accordance with prescribed procedure.
14. Controller of Examinations.(1) There shall be a Controller of
Examinations, to be appointed by the Senate on the recommendation of the
President, on such terms and conditions as may be prescribed.
(2) The
minimum qualifications necessary for appointment to the post of the Controller
of Examinations shall be as may be prescribed.
(3) The
Controller of Examinations shall be a full-time officer of the University and
shall be responsible for all matters connected with the conduct of examinations
and perform such other duties as may be prescribed.
(4) The
Controller of Examinations shall be appointed for a renewable term of three
years:
Provided that the Senate may, on the advice
of the President, terminate the appointment of the Controller of Examinations
on grounds of inefficiency or misconduct in accordance with prescribed
procedure.
CHAPTER-IV
AUTHORITIES OF THE UNIVERSITY
15. Authorities.(1) The following shall be the authorities of
the University, namely:
(i) the Senate;
(ii) the Syndicate;
(iii) the Academic Council;
(iv) the Advanced Studies and Research Board;
(v) the Board of Faculty;
(vi) the Board of Studies;
(vii) the Finance and Planning Committee;
(viii) the Representation Committees for appointment to the Senate,
Syndicate and the Academic Council in accordance with relevant provision of the
Act;
(ix) the Selection Board; and
(x) such other authorities as may be constituted by the Senate.
(2) The
Senate, the Syndicate and the Academic Council may set up such other committees
or sub-committees, by whatever name described, as are considered desirable
through Statutes or Regulations as appropriate. Such committees or sub-committees
shall be Authorities of the University for the purposes of this Act.
16. Senate.(1) The Senate shall be responsible for
governance, general supervision and control of the affairs including laying
down broad policies of the University and shall consist of the following,
namely:
(a) the Chancellor who shall be the chairperson of the Senate;
(b) the President;
(c) the
Chairman Joint Chiefs of Staff Committee, the Chief of the Army Staff, the
Chief of the Naval Staff and the Chief of the Air Staff or their nominees.
(d) not
less than one member of the Government not below the rank of Additional
Secretary from the Ministry of Education or any other department relevant to
the special focus of the University;
(e) four persons from society at large being persons of
distinction in the fields of defence and security, strategy, statecraft,
administration and management, such that the appointment of these persons
reflects a balance across the various fields:
Provided
that the special focus or affiliation of the University, to be declared in the
manner prescribed, may be reflected in the number of persons of distinction in
an area of expertise relevant to the University who are appointed to the
Senate;
(f) one person from amongst the alumni of the University;
(g) two persons from the academic community of the country,
other than an employee of the University, at the level of professor or
principal of a college;
(h) four University Teachers; and
(1) one person nominated by the Commission.
(2) The
numbers of the members of the Senate described against clauses (f) to (i) of
sub-section (1) may be increased by the Senate through Statutes subject to
condition that the total membership of the Senate does not exceed twenty-one, with
a maximum of five University Teachers and the increase is balanced to the extent
possible, in proportion to different categories specified in sub-section (1).
(3) All
appointments to the Senate shall be made by the Chancellor. Appointments of
persons described in clauses (f) and (g) of sub-section (1) shall be made from
amongst a panel of three names for each vacancy recommended by the Representation
Committee set up in terms of Section 23 and in accordance with procedure as may
be prescribed:
Provided that effort shall be made, without
compromising on quality or qualification, to give fair representation to women
on the Senate:
Provided further that as regards the
University Teachers described in clause (h) of sub-section (1) the Senate shall
prescribe a procedure for appointment on the basis of elections that provide
for voting by the various categories of University Teachers:
Provided also that the Senate may
alternatively prescribe that appointment of University Teachers to the Senate
shall also be in the manner provided by this sub-section for the persons
described in clauses (f) and (g) of sub-section (1).
(4) Members
of the Senate, other than ex-officio
members, shall hold office for three years. One-third of the members, other
than ex-officio members, of the first
restructured Senate, to be determined by lot, shall retire from office on the expiration
of one year from the date of appointment by the Chancellor. One-half of the
remaining members, other than ex-officio
members, of the first restructured Senate, to be determined by lot, shall
retire from office on the expiration of two years from the date of appointment
and the remaining one-half, other than ex-officio
members, shall retire from office on the expiration of the third year:
Provided that no person, other than an ex-officio member, may serve on the
Senate for more than two consecutive terms:
Provided further that the
University Teachers appointed to the Senate may not serve for two consecutive
terms.
(5) The
Senate shall meet at least twice in a calendar year.
(6) Service
on the Senate shall be on honorary basis but actual expenses may be reimbursed
as prescribed.
(7) The
Registrar shall be the secretary of the Senate.
(8) In
the absence of the Chancellor, meetings of the Senate shall be presided over by
the senior most serving military officer from amongst the members of the
Senate, not being an employee of the University as the Chancellor may, from time
to time, nominate. The member so nominated shall be the convener of the Senate.
(9) Unless
otherwise prescribed by this Act, all decisions of the Senate shall be taken on
the basis of the opinion of a majority of the members present. In the event of
the members being evenly divided on any matter the person presiding over the
meeting shall have a casting vote.
(10) The
quorum for a meeting of the Senate shall be two-thirds of its membership, a
fraction being counted as one.
17. Powers and functions of the Senate.(1) The Senate shall have the powers of general
supervision over the University and shall hold the President and the
Authorities accountable for all the functions of the University. The Senate shall
have all powers of the University not expressly vested in an Authority or
officer by this Act and all other powers not expressly mentioned by this Act
that are necessary for the performance of its functions.
(2) Without
prejudice to the generality of the foregoing powers, the Senate shall have the
following powers, namely:
(a) to approve the proposed annual plan of work, the annual and
the revised budget, the annual report and the annual statement of the account;
(b) to hold, control and lay down policy for the administration
of the property, funds and investments by the University, including the approval
of the sale and purchase or acquisition of immovable property;
(c) to oversee the quality and relevance of the University's
academic programmes and to review the academic affairs of the University in general;
(d) to approve the appointment of the Deans, Professors,
Associate Professors and such other senior faculty and senior administrators as
may be prescribed;
(e) to institute schemes, directions and guidelines for the
terms and conditions of appointment of all officers, teachers and other
employees of the University;
(f) to approve strategic plans;
(g) to approve financial resource development plans of the
University;
(h) to consider the drafts of Statutes and Regulations proposed
by the Syndicate and the Academic Council and deal with them in the manner as
provided for in Sections 25 and 26, as the case may be:
Provided
that the Senate may make a Statute or Regulation on its own initiative and
approve it after calling for the advice of the Syndicate or the Academic
Council as the case may be;
(i) to
annul by order in writing the proceedings of any Authority or officer if the
Senate is satisfied that such proceedings are not in accordance with the
provisions of this Act, Statutes or Regulations after calling upon such
Authority or officer to show cause why such proceedings should not be annulled;
(j) to recommend to the Chancellor removal of any member of the
Senate in accordance with the provisions of this Act;
(k) to make appointments of members of Syndicates, in accordance
with the provisions of this Act;
(l) to make appointments of the members of Academic Council,
other than ex-officio members, in
accordance with the provisions of this Act;
(m) to appoint Emeritus Professor on such terms and conditions
as may be prescribed;
(n) to remove any person from the membership of any authority if
such person
(i) has become of
unsound mind; or
(ii) has become
incapacitated to function as member of such Authority; or
(iii) has been
convicted by a Court of law for an offence involving moral turpitude; and
(o) to determine the form, provide for the custody and regulate
the use of the common seal of the University.
(3) The
Senate may, subject to the provisions of this Act, delegate all or any of its
powers and functions to any Authority, officer or employee of the University at
its main campus, to any Authority, committee, officer or employee at its
additional campus for the purpose of exercising such powers and performing such
functions in relation to such additional campus, and for this purpose the
Senate may create new posts or positions at the additional campus.
18. Visitations.The Senate may, in accordance with terms and procedures
as may be prescribed, cause an inspection to be made in respect of any matter
connected with the University.
19. Syndicate.(1) There shall be a Syndicate headed by the
President to formulate rules, regulations and statutes and so on, for day to
day functioning of the University, within the framework of policies laid down
by the Senate. Other members of the committee shall consist of
(a) the President who shall be its Chairperson;
(b) the Deans of Faculties of the University;
(c) Heads of the constituent colleges and
institutes;
(d) three
professors or directing staff from different departments who are not members of
the Senate to be elected by the University Teachers in accordance with
procedure to be prescribed by the Senate;
(e) the Registrar;
(f) the Director Finance; and
(g) the Controller of Examinations;
(2) Members
of the Syndicate, other than ex-officio members,
shall hold office for three years.
(3) As
regards three professors specified in clause (d) of sub-section (1), the Senate
may, as an alternative to elections, prescribe a procedure for proposal of a
panel of names by the Representation Committee set up in terms of Section 23. Appointment
of persons proposed by the Representation Committee may be made by the Senate
on the recommendation of the President.
(4) The
quorum for a meeting of the Syndicate shall be one-half of the total number of
members, a fraction being counted as one.
(5) The
Syndicate shall meet at least once in each quarter of a year.
20. Powers and duties of the Syndicate.(1) The Syndicate shall be the executive body
of the University and shall, subject to the provisions of this Act and the
Statutes, exercise general supervision over the affairs and management of the
University.
(2) Without
prejudice to the generality of the foregoing powers and subject to the
provisions of this Act, the Statutes and directions of the Senate, the
Syndicate shall have the following powers, namely:
(a) to consider annual report, the annual and revised budget
estimates and to submit these to the Senate;
(b) to transfer and accept transfer of moveable property on
behalf of the University;
(c) to enter into, vary, carry out and cancel contracts on
behalf of the University;
(d) to cause proper book of the account to be kept for all sums
of money received and expended by the University and for the assets and
liabilities of the University;
(e) to
invest any money belonging to the University including any un-applied income in
any of the securities described in Section 20 of the Trusts Act, 1882 (Act II
of 1882), or in the purchase of immovable property or in such other manner, as
it may prescribe, with the like power of varying such investment;
(f) to
receive and manage any property transferred and grants, bequests, trusts,
gifts, donations, endowments and other contributions made to the University;
(g) to administer any funds placed at the disposal of the
University for specified purposes;
(h) to
provide the buildings, libraries, premises, furniture, apparatus, equipment and
other means required for carrying out the work of the University;
(i) to establish and maintain halls of the residence and hostels
or approve or license hostels or lodging for the residence of students;
(j) to recommend to the Senate affiliation or disaffiliation of
the colleges;
(k) to recommend to the Senate admission of educational
institutions to the privileges of the University and withdraw such privileges;
(l) to arrange for the inspection of the colleges and the
departments;
(m) to
institute Professorships, Associate Professorships, Assistant Professorships,
Lectureships and other teaching posts or to suspend or to abolish such posts;
(n) to create, suspend or abolish such administrative or other
posts as may be necessary;
(o) to prescribe the duties of officers, teachers and other
employees of the University;
(p) to report to the Senate on matters with respect to which it
has been asked to report;
(q) to appoint members to various Authorities in accordance with
the provisions of this Act;
(r) to propose drafts of the Statutes for submission to the
Senate;
(s) to regulate the conduct and discipline of the students of
the University;
(t) to take actions necessary for the good administration of the
University in general and to this end exercise such powers as are necessary;
(u) to delegate any of its powers to any Authority or officer or
a committee; and
(v) to perform such other functions as have been assigned to it
by the provisions of this Act or may be assigned to it by the Statutes.
21.
Academic Council.(1) There shall be an Academic Council, which
would lay down academic policies, decide on the syllabi and curricula of
various courses at the university and the affiliated institutions to ensure
excellence and the requisite joint-ness in training activities. The Academic
Council of the University shall consist of the following, namely:
(a) the President who shall be its Chairman;
(b) the Deans of Faculties and Heads of Colleges and Departments
as may be prescribed;
(c) five members representing the departments, institutes and
the constituent colleges to be elected in the manner prescribed by the Senate;
(d) two Heads of affiliated colleges;
(e) five Professors including Emeritus Professors;
(f) the Registrar;
(g) the Controller of Examinations; and
(h) the Librarian.
(2) The
Senate shall appoint the members of the Academic Council on the recommendation
of the President:
Provided that as regards the five professors
and the members representing the departments, institutes and the constituent
colleges the Senate may, as an alternative to elections, prescribe a procedure
for proposal of a panel of names by the Representation Committee set up in
terms of Section 23. Appointment of persons proposed by the Representation
Committee shall be made by the Senate on the recommendation of the President.
(3) The
Academic Council shall act as an advisory and implementing body for the
decisions of the Syndicate on all matters relating to the conduct of examinations,
conferment of degrees, revision and updating of course syllabi, quality of
education and duration of all courses including conduct of postgraduate classes
in specified disciplines.
(4) The
Academic Council shall also assist the President in evaluating, proposing and
coordinating research and development projects at respective institutes and
colleges both constituent and affiliated.
(5) Members
of the Academic Council shall hold office for three years.
(6) The
Academic Council shall meet at least once in each quarter.
(7) The
quorum for meetings of the Academic Council shall be one-half of the total
number of members, a fraction being counted as one.
22. Powers and functions of the Academic
Council.(1) The Academic
Council shall be the principal Academic body of the University and shall,
subject to the provisions of this Act and the Statutes, have the power to lay
down proper standards of instruction, research and examinations and to regulate
and promote the academic life of the University and the colleges.
(2) Without
prejudice to the generality of the forgoing powers and subject to the
provisions of this Act and the Statutes, the Academic Council shall have the
power to
(a) approve the policies and procedures pertaining to the
quality of academic programmes;
(b) approve academic programmes;
(c) approve the policies and procedures pertaining to the
student related functions including admissions, expulsions, punishments,
examinations and certification;
(d) approve the policies and procedures assuring quality of
teaching and research;
(e) recommend the policies and the procedures for affiliation of
other educational institutions;
(f) propose to the Syndicate schemes for the constitution and
organization of Faculties, teaching departments and boards of studies;
(g) appoint paper setters and examiners for all examinations of
the University after receiving panels of names from the relevant authorities;
(h) institute programmes for the continued professional
development of University teachers at all levels;
(i) recognize the examinations of other universities or
examining bodies as equivalent to the corresponding examinations of the
University.
(j) regulate the award of studentship, scholarships,
exhibitions, medals and prizes;
(k) frame Regulations for submission to the Senate;
(l) prepare an annual report on the academic performance of the University;
and
(m) perform such functions as may be prescribed by Regulations.
23.
Representation Committees.(1) There shall be Representation Committees
constituted by the Senate through Statutes to recommend persons for appointment
to the Senate in accordance with the provisions of Section 16.
(2) There
shall also be a Representation Committee constituted by the Senate through
Statutes to recommend persons for appointment to the Syndicate and the Academic
Council in accordance with the provisions of sections 19 and 21.
(3) Members
of the Representation Committee for appointments to the Senate shall consist of
the following, namely:
(a) three members of the Senate who are
(b) two persons nominated by the University Teachers from
amongst themselves in the manner prescribed;
(c) one
person from the academic community, not employed by the University, at the
level of professor or college head to be nominated by the University Teachers
in the manner prescribed; and
(d) one eminent citizen with experience in administration,
philanthropy, development work, law or accountancy to be nominated by the
Senate.
(4) The
Representation Committee for the appointment to the Syndicate and the Academic
Council shall consist of the following, namely:
(a) two members of the Senate who are
(b) three persons nominated by the University Teachers from
amongst themselves in the manner prescribed.
(5) The
tenure of the Representation Committee shall be three years:
Provided that no member shall serve for more
than two consecutive terms.
(6) The
procedures of the Representation Committee shall be such as may be prescribed.
(7) There
may also be such other Representation Committees set up by any of other
Authorities of the University as are considered appropriate for recommending
persons for appointments to the various Authorities and other bodies of the
University.
24. Appointment of committees by certain
authorities.(1) The Senate,
the Syndicate, the Academic Council and other Authorities may, from time to
time, appoint such standing, special or advisory committees, as they may deem
fit, and may place on such committees persons who are not members of the
Authorities appointing the committees.
(2) The
constitutions, functions and powers of the Authorities for which no specific
provision has been made in this Act, shall be such as may be prescribed by
Statutes or Regulations.
CHAPTER-V
STATUTES, REGULATIONS AND RULES
25. Statutes.(1) Subject to the provisions of this Act, Statutes may be made to
regulate or prescribe all or any of the following matters, namely:
(a) the contents of and the manner in which the annual report to
be presented by the President before the Senate shall be prepared;
(b) the University fees and other charges;
(c) the constitution of any pension, insurance, gratuity,
provident fund and benevolent fund for University employee;
(d) the scales of pay and other terms and conditions of service
of officers, teachers and other University employees;
(e) the maintenance of the register of registered graduates;
(f) affiliation and disaffiliation of educational institutions
and related matters;
(g) admission of educational institutions to the privileges of
the University and the withdrawal of such privileges;
(h) the establishment of Faculties, departments, institutes,
colleges and other academic divisions;
(i) the powers and duties of officers and teachers;
(j) conditions under which the University may enter into
arrangements with other institutions or with public bodies for purposes of
research and advisory services;
(k) conditions for appointment of Emeritus Professors and award
of honorary degrees;
(l) efficiency and discipline of University employees;
(m) the constitution and procedure to be followed by
Representation Committees in carrying out functions in terms of this Act;
(n) the constitution, functions and powers of the Authorities of
the University; and
(o) all other matters which by this Act are to be or may be
prescribed or regulated by Statutes.
(2) The draft of Statutes shall be proposed by the
Syndicate to the Senate which may approve or pass with such modifications as
the Senate may think fit or may refer back to the Syndicate, as the case may
be, for reconsideration of the proposed draft:
Provided that Statutes concerning any of the
matters mentioned in clauses (a) and (1) of sub-section (1) shall be initiated
and approved by the Senate after seeking the views of the Syndicate:
Provided further that the Senate may initiate
a Statute with respect to any matter in its power or with respect to which a
Statute may be framed in terms of this Act and approve such Statute after
seeking the views of the Syndicate.
26. Regulations.(1) Subject to the provisions of this Act and
the Statutes, the Academic Council may make Regulations to be published in
official Gazette, for all or any of the following matters, namely:
(a) the courses of study for degree, diplomas and certificates
of the University;
(b) the manner in which the teaching referred to in sub-section
(1) of Section 6 shall be organized and conducted;
(c) the admission and expulsion of students to and from the
University;
(d) the conditions under which students shall be admitted to the
courses and the examinations of the University and shall become eligible for the
award of degrees, diplomas and certificates;
(e) the conduct of examinations;
(f) the conditions under which a person may carry on independent
research to entitle him to a degree;
(g) the institution of fellowships, scholarships, exhibitions,
medals and prizes;
(h) the use of the Library;
(i) the formation of Faculties, departments and board of
studies; and
(j) all other matters which by this Act or the Statutes are to
be or may be prescribed by Regulations.
(2) Regulations
shall be proposed by the Academic Council and shall be submitted to the Senate
which may approve them or withhold approval or refer them back to the Academic
Council for reconsideration. A Regulation proposed by the Academic Council
shall not be effective unless it receives the approval of the Senate.
(3) Regulations
regarding or incidental to matters contained in clauses (g) and (i) of
sub-section (1) shall not be submitted to the Senate without the prior approval
of the Syndicate.
27. Amendment and repeal of Statutes and
Regulations.The procedure
for adding to, amending or repealing the Statutes and the Regulations shall be
the same as that prescribed respectively for making Statutes and Regulations.
28. Rules.(1) The Authorities and the other bodies of the University may make
Rules, to be published in official Gazette, consistent with this Act, Statutes or
the Regulations, to regulate any matter relating to the affairs of the
University which has not been provided for by this Act, or that is not required
to be regulated by Statutes or Regulation, including Rules to regulate the
conduct of business and the time and place of meeting and related matters.
(2) Rules
shall become effective upon approval by the Syndicate.
CHAPTER-VI
UNIVERSITY FUND
29. University fund.(1) The University shall have a fund to which
shall be credited all direct donations, trusts, bequests, endowments, grants, proportionate
grant from the Federal Government, Joint Staff Headquarters, Ministry of
Defence, Higher Education Commission, Ministry of Education, assistance from international
agencies, contributions, shares of fee and income from any other source.
(2) The
present recurring and non-recurring grants being allocated by the Ministry of
Defence to the National Defence College immediately in existence before the
commencement of this Act, shall continue to be allocated in future to the
National Defence University, with suitable upward adjustments from time to
time.
(3) All
expenditure of the University shall be met within the sanctioned budget of the
University or as approved by the Syndicate.
30. Audit and accounts.(1) The accounts of the University shall be
maintained by Director Finance in such form and in such manner as may be
prescribed.
(2) The
teaching departments, constituent colleges and institutes and all other bodies
designated as such by the Syndicate in terms of Statutes shall be independent
cost centres of the University with authority vested in the head of each cost
centre to sanction expenditure out of the budget allocated to it:
Provided that re-appropriation from one head
of expenditure to another may be made by the head of a cost centre in
accordance with and to the extent prescribed by the Statutes.
(3) All
funds generated by a teaching department, constituent college or other unit of
the University through consultancy, research or other provision of service shall
be made available without prejudice to the budgetary allocation otherwise made,
after deduction of over heads in the manner and to the extent prescribed by
Senate, to the teaching department, constituent college or other units for its
development. A part of the funds so generated may be shared with the University
teachers or researchers in charge of the consultancy, research or service
concerned in the manner and to the extent prescribed by the Statutes.
(4) No
expenditure shall be made from the funds of the University, unless a bill for
its payments has been issued by the head of the cost centre concerned in accordance
with the relevant Statutes and the Director Finance has verified that the payment
is provided for in the approved budget of the cost centre, subject to the authority
to re-appropriate available to the head of the cost centre.
(5) Provision
shall be made for an internal audit of the finances of the University.
(6) Without
prejudice to the requirement of audit by any auditor appointed by Government in
accordance with the provision of any other law in force, the annual audited
statement of account shall be prepared in conformity with the Generally
Accepted Accounting Principles (GA AP) by a reputed firm of charted accountants
and signed by Director Finance. The annual audited statement of accounts so
prepared shall be submitted to the Auditor General of
(7) The
observations of the Auditor General of
CHAPTER-VII
GENERAL PROVISIONS
31.
32. Appeal to the Syndicate and the Senate.Where an order is passed imposing penalty on
any officer (other than the President), teacher or other employee of the
University or altering or interpreting to his disadvantage the prescribed terms
or conditions of his service, he shall, where the order is passed by any
officer or teacher of the University other than the President, have the right
to appeal to the Syndicate against the order and, where the order is passed by
the President, have the right to appeal to the Senate.
33. Service of the University.(1) All persons employed by the University in
accordance with the terms and conditions of service prescribed by Statutes
shall be persons in the service of Pakistan for the purposes of any Court or tribunal
set up by law in terms of Article 212 of the Constitution of the Islamic Republic
of Pakistan:
Provided that any provision
as regards the terms and the conditions of the employment of persons in the
service of
(2) An
officer, teacher or other employee of the University shall retire from service
on the attainment of such age or tenure of service as may be prescribed.
(3) No
adverse change shall be made in the terms and conditions of employment of any
University Teacher in the employment of the University from the commencement of
this Act.
(4) Persons
above the age of sixty years may be re-employed on contract in the manner
prescribed by the Senate, in conformity with the Government rules and
regulations.
34. Benefits and insurance, gratuity,
provident fund and benevolent fund.(1) The University shall constitute for the benefit of its officers,
teachers and other employees schemes, as may be prescribed, for the provision
of post-employment benefits as well as health and life insurance while in
service.
(2) Where
any provident fund which has been constituted under this Act, the provisions of
the Provident Funds Act, 1925 (XIX of 1925), shall apply to such fund as if it
were the Government Provident Fund.
35. Commencement of term of office of members
of Authority.(1) When a
member of a newly constituted Authority is appointed or nominated, his terms of
office as fixed under this Act, shall commence from such date as may be
prescribed.
(2) Where
a member who has accepted any other assignment or for any other similar reason
remains absent from the University for a period of not less than six months, he
shall be deemed to have resigned and vacated his seat.
36. Filling of casual vacancies in
authorities.Any casual
vacancy in the appointment or nominated member of any Authority shall be
filled, as soon as conveniently may be, by the person or the body who appointed
or nominated the member whose position has become vacant and the person
appointed or nominated to the vacancy shall be member of such Authority for the
residue of the term for which the person whose place he fills would have been a
member.
37. Flaws in the constitution of authorities.Where there is flaw in the constitution of an
Authority, as constituted under this Act, the Statutes or the Regulations on
account of abolition of a specified office under Government or because an
organization, institution or other body outside the University has been
dissolved or has ceased to function, or because of some other similar reason,
such flaw shall be removed in such manner as the Senate may direct.
38. Proceedings of authorities not
invalidated by the vacancies.No
act, resolution nor decision of any Authority shall be invalid by reason of any
vacancy in the Authority doing, passing or making it or by reason of any want
of qualification or invalidity in the election, appointment or nomination of
any de facto member of the Authority,
whether present or absent.
39. First Statutes and Regulations.Notwithstanding anything to the contrary contained in the
Act, the President of Islamic Republic of Pakistan shall promulgate the first
Statutes and Regulations which shall be deemed to be Statutes and Regulations
framed under sections 25 and 26 and shall continue to remain in force unless
amended.
40.
Repeal and Savings.Upon the
commencement of this Act
(a) the Government of
(b) all
funds, assets, properties, rights and interests of whatsoever kind issued,
used, enjoyed, owned or vested in National Defence College, in existence
immediately before such commencement and any liabilities subsisting against the
aforesaid National Defence College shall stand transferred to the University
established under this Act;
(c) all persons serving in connection with the affairs of the
aforesaid
(d) the
person holding the Office of Commandant in the National Defence College, in
existence immediately before such commencement, shall stand transferred to, and
appointed as the President of the National Defence University established under
this Act;
(e) everything
done, action taken, obligations or liabilities incurred, rights and assets
acquired, persons appointed or authorized, jurisdiction or powers conferred,
endowments, bequests, funds or trusts created, donations or grants made,
scholarships, studentship, or exhibitions instituted, affiliations or
privileges granted and orders issued under any of the provisions of the
repealed Resolution or other legislative instruments or the Statutes, the
Regulations and the Rules made or deemed to have been made thereunder, shall,
if not inconsistent with the provisions of this Act, or the Statutes, the
Regulations or the Rules made under this Act, be continued and, so far as may
be, be deemed to have been respectively done, taken, incurred, acquired,
appointed, authorized, conferred, created, made, instituted, granted and issued
under this Act, and any documents referring to any of the provisions of the
repealed Resolution and other legislative instruments or the Statutes, the
Regulations and the Rules first referred shall, so far as may be, be considered
to refer to the corresponding provisions of the Act or the Statutes, the
Regulations and the Rules made under this Act;
(f) all
institutes, colleges or other constituent units of the University functioning
in terms of the provisions of the repealed Resolution or other legislative
instruments shall continue to function in terms of the relevant repealed
provisions till such time that the Senate through Statute has prescribed
otherwise; and
(g) any
Statutes, Regulations or Rules made or deemed to have been made under the
repealed Resolution or other legislative instruments shall, if not inconsistent
with the provisions of this Act, be deemed to be Statutes, Regulations or Rules
made under this Act, having regard to the various matters which by this Act,
have to be regulated or prescribed by Statutes, Regulations and Rules respectively
and shall continue to be in force until they are repealed, rescinded or
modified in accordance with the provisions of this Act.
41. Transitory provisions.Notwithstanding anything contained in this Act, the members
of the first Senate, except the University Teachers, shall be appointed by the
Chancellor in accordance with the numbers and criteria for membership specified
in this Act. The first Senate so constituted shall initiate, as soon as
possible, the process for the recruitment of University Teachers and appointment
of the members of the Syndicate and the Academic Council in accordance with the
terms of this Act. The University Teachers to be appointed to the first Senate
shall be appointed as soon as the procedure prescribed for appointment of University
Teachers to the Senate has to be complied with. The term of tenure provided in
sub-section (4) of Section 16 notwithstanding one-third of the members, other
than ex-officio members, of the first
Senate, to be determined by lot, shall retire from office on the expiration of
one year from the date of appointment by the Chancellor. One-half of the
remaining members, other than ex-officio
members, of the first Senate, to be determined by lot, shall retire from office
on the expiration of two years from the date of appointment and the remaining
one-half, other than ex-officio
members, shall retire from office on the expiration of the third year.
42. Removal of difficulties.(1) Any question that may arise as to the interpretation
of any of the provisions of this Act, shall be placed before the Chancellor whose
decision thereon shall be final.
(2) If
any difficulty arises in giving effect to any provision of this Act, the Chancellor
may make such order or direction, not inconsistent with the provisions of this Act,
as may appear to him to be necessary for the purpose of removing such
difficulty.
(3) The
Chancellor may issue directions or decide such matters as are covered by this
Act in the manner he considers appropriate.
43. Indemnity.No suit or legal proceedings shall lie
against the Government, the University or any authority, officer or employee of
the Government or the University or any person in respect of anything which is
in good faith done under this Act.
44. Power to allow appointment of employees of
the Government, other universities or educational or research institutions to
the University.(1)
Notwithstanding anything contained in this Act, the Senate may, on the advice
of the Syndicate, allow any post in the University to be filled by appointment,
on such terms as the Senate may specify, an employee of the Government or any
other university or educational research institution.
(2) Where
any appointment has been made under this section, the terms and condition of
service of the appointee shall not be less favourable than those admissible to
him immediately before such appointment and he shall be entitled to all
benefits of his past service.
-----------------------
ACT NO. XV OF 2011
NATIONAL VOCATIONAL AND TECHNICAL
TRAINING COMMISSION ACT, 2011
An Act to Provide for
regulation, coordination and policy direction for vocational and Technical
Training
[Gazette of
No.
F. 9(9)/2011-Legis.The following Act
of Majlis-e-Shoora (Parliament) received the assent of the President on
WHEREAS it is expedient to provide for an
autonomous organization for regulation, coordination and policy direction for
vocational and technical training and for matters ancillary thereto or
connected therewith;
It is hereby enacted as fallows:
1. Short title, extent and commencement.(1) This Act may be called the National
Vocational and Technical Training Commission Act, 2011.
(2) It
extends to the whole of
(3) It
shall come into force on and from
2. Definitions.In this Act, unless there is anything repugnant
in the subject or context,
(a) "Board"
means the Board established under Section 4;
(b) "Chairman"
means Chairman of the Board;
(c) "Commission"
means the National Vocational and Technical Training Commission established
under Section 3;
(d) "member" means the member of the Board;
(e) "prescribed" means prescribed by rules or regulations
made under this Act;
(f) "regulations" means regulations made under this Act;
(g) "rules" means rules made under this Act; and
(h) "technical and vocational training" means training in
any professional skill, trade, calling or occupation.
3. Establishment of the Commission.(1) As soon as may
be after the commencement of this Act, the Federal Government shall, by
notification in the official Gazette, establish a Commission to be called the
National Vocational and Technical Training Commission.
(2) The
headquarters of the Commission shall be at
(3) The
Commission shall be a body corporate, having perpetual succession and a common
seal with powers, subject to the provisions of this Act, to hold and dispose of
property, both moveable and immovable, and shall by the said name sue and be
sued.
(4) For
the purpose of coordination the Commission shall be administratively attached
with Prime Minister's Secretariat.
4. Management.(1) The general direction, all matters of policy
and administration of the Commission and its affairs shall vest in a Board
which may exercise all powers, perform all functions and do all acts and things
which may be exercised, performed or done by the Commission.
(2) There
shall be a Chairman of the Board who shall be appointed by the Federal
Government on such terms and conditions as the Federal Government may determine.
(3) The
Board shall be the apex body and shall consist of the following members,
namely:
(a) Chairman of the
Commission. Chairman
(b) Secretary, Ministry of
Labour,
Manpower and Overseas Pakistanis. Member
(c) Secretary, Ministry of
Finance. Member
(d) Secretary, Ministry of
Industries,
Production and Special Initiatives. Member
(e) Secretary, Capital
Administration
and Development Division. Member
(f) Secretary of the
concerned provincial
department. Member
(g) Executive Director. Member
(h) Not less than six
members from the
private sector who have experience in
the area of skills development and
technical training. Member
(4) The
Executive Director shall also act as Secretary of the Board.
(5) The
Board may co-opt any person as a member of the Board for a specific purpose and
for a specified period.
(6) The
Federal Government may, by notification in the official Gazette, increase or
decrease the number of the members of the Board, from time to time, as it deems
fit:
Provided that the total
number of members of the Board shall not exceed twenty.
(7) The
Board in discharge of its functions shall be guided by such directions as the
Federal Government may give to it from time to time.
(8) A
member, other than an ex-officio
member, may, by writing under his hand addressed to the Federal Government,
resign his office.
(9) The
Federal Government may, on the recommendation of the Chairman, remove any
member, other than an ex-officio
member, if he has persistently failed to perform the duties assigned to him or
he has abused his position.
(10) The
Chairman shall, unless he resigns from office earlier, hold office for a period
of three years and shall be eligible for re-employment for such term or terms
as the Federal Government may determine, provided that the Chairman shall cease
to hold office on attaining the age of sixty-five years or expiry of the term, whichever
is earlier.
(11) A
member, other than and ex-officio
member, shall, unless he resigns from office earlier, hold office for a period
of three years and shall be eligible for re-appointment for such term or terms
as the Federal Government may determine, provided that the member shall cease
to hold office on attaining the age of sixty-five years or the expiry of the
term, whichever is earlier.
5. Meeting of the Board.(1) The meetings of the Board shall be held as
and when required, but once at least in a quarter, at the time and place as the
Chairman of the Board may determine.
(2) The
meetings of the Board shall be conducted in accordance with such procedure as
may be specified by the Board.
(3) Half
of the total membership of the Board shall constitute the quorum for the meeting.
(4) The
decisions of the Board shall be taken by the majority of the members present
and, in case of a tie, the person presiding over the meeting shall have a
casting vote.
(5) All
orders, determinations and decisions of the Board shall be reduced in writing
together with a record of the discussions held in the meeting.
6. Functions of the Commission.The functions of the Commission shall be to
(a) devise and review policies and evolve strategy relating to
human resource development with a focus on vocational and technical training
and employment in general;
(b) prepare
for approval of the Board, national training plans, programmes and projects in
coordination with stakeholders for the expansion of vocational and technical
training infrastructure in the country;
(c) formulate policies for capacity building in the field of
vocational and technical training;
(d) develop national occupational skill standards, curricula and
trade testing certification systems for all sectors in which vocational and
technical training is imparted;
(e) prescribe conditions under which institutions in the public
and private sector may be established and operated;
(f) facilitate skill development and employment generation
through enhancement of public-private partnership;
(g) improve quality of training of instructors through skill
up-gradation programmes;
(h) regulate affiliation of establishments and institutions
offering vocational and technical training;
(i) issue regulations for licensing of
Federal establishments and institutions;
(j) organize workshops, seminars, symposia and panel discussions
in respect of employment and training issues;
(k) establish National and International linkages with
organizations of repute to make national programmes credible and promote marketing
of manpower;
(l) establish an internationally acceptable system of
accreditation for vocational and technical training;
(m) coordinate with the Provincial Governments in the field of
vocational and technical training.
(n) review existing laws and regulations on vocational and
technical training and recommend appropriate legislation;
(o) carry out training needs assessment survey;
(p) prepare and maintain a data bank of institutions and
establishments imparting vocational and technical training and directory of
their graduates and their placements;
(q) suggest innovative programmes for promotion of vocational
and technical training among females, challenged and neglected sections of
society;
(r) suggest performance evaluation parameters for vocational and
technical training programmes and conduct performance evaluation of technical
and vocational institutes;
(s) bridge
the widening gap between planning and implementation for improving access,
delivery and quality of vocational and technical training by applying new
instructional and communication technologies;
(t) suggest ways and means for effective coordination and
linkage between vocational and technical training and industry, business and
commerce to make vocational and technical training relevant and responsive to
market needs;
(u) formulate and recommend strategies for pre-service and
in-service training of vocational and technical training staff; and
(v) develop code of conduct for vocational and technical
training institutions and staff for meeting quality assurance standards.
7. Powers of the Commission.The Commission may
(a) take measures, including the allocation of funds, for the
establishment of scholarships and stipends for students and training of
teachers abroad and within the country;
(b) establish an endowment fund for vocational and technical
training with contributions from Government as well as non-Governmental
resources;
(c) allocate funds for infrastructure development, training of
faculty as an incentive to improve quality of vocational and technical
training;
(d) set
up such administrative and technical committees, working groups, skill
development councils, trade testing boards or other such bodies and entrust
them such functions as it may consider necessary;
(e) regulate quality control for implementation of skills
standards, syllabi, trade testing and certification of vocational and technical
training institutions;
(f) advise the Federal Government and Provincial Governments on proposals
for grant of diplomas and certificates by vocational and technical training
institutions;
(g) determine equivalence and recognition of diplomas,
certificates awarded by institutions within the country and abroad; and
(h) approve projects up to a ceiling fixed by the Federal
Government for Departmental Development Working Party (DDWP).
8. Executive Director of the Commission.(1) There shall be an Executive Director of
the Commission appointed by the Federal Government on such terms and conditions
as it may determine.
(2) The Executive Director shall be the head of
the Secretariat of the Commission. The Secretariat shall act as the executing
wing of the Commission and shall be responsible for implementation of all the
orders, decisions, directives and policies of the Commission.
9. Delegation of Powers.The Board may delegate all or any of its powers
to its Executive Director or any officer of the Commission, as the case may be.
10. Committee.(1) The Commission may set up as many
committees and working groups as may be required to effectively perform its
functions.
(2) The
composition and functions of a committee and working group shall be such as the
Commission may determine.
11. Appointment of officers and staff.(1) The Commission may, subject to general or
special orders, as the Federal Government may give to it from time to time and
subject to such rules as may be made in this behalf, create posts, appoint such
officers, advisers, consultants and employees as it considers necessary for the
efficient performance of its functions on such terms and conditions as may be
prescribed.
(2) The
Commission shall make rules for the recruitment of its employees.
12. Funds.(1) The Federal Government shall provide funds to the Commission for
meeting all expenses required for discharging its functions.
(2) The
Federal Government may provide annual grants to the Commission for carrying out
its functions.
(3) All
receipts of the Commissions from any source whatsoever shall be credited to a
fund to be called National Vocational and Technical Training Commission Fund
(NAVTTC Fund) and shall vest in the Commission with power to manage and operate.
(4) The
mechanism for operation of the Fund shall be prescribed by the Commission with
the prior approval of the Federal Government.
13. Submission of reports.The Commission shall submit an annual report
to the Federal Government in respect of its activities or as and when required by
the Federal Government.
14. Audit and accounts.(1) The Commission shall maintain its
accounts of receipts and expenditure in such manner as may be prescribed by the
Controller General of Accounts.
(2) The
accounts of the Commission shall be audited every year by the Auditor-General
of
(3) The
Commission may also get its accounts audited by a chartered accountants firm to
be appointed with the approval of the Board.
15. Employees of the Commission to be public
servants.Every employee of
the Commission and every person acting or purporting to act under this Act and
the rules and regulations made thereunder shall be deemed to be a public servant
within the meaning of Section 21 of the Pakistan Penal Code, 1860 (Act XLV of
1860).
16. Indemnity.No suit, prosecution or other legal
proceedings shall lie against any person exercising the powers, or for anything
done in good faith or intended to be done, under this Act.
17. Power to make rules.The Federal Government may make rules for
carrying out the purposes of this Act.
18. Power to make regulations.The Commission may, with the approval of the
Federal Government, make regulations, not inconsistent with this Act and the
rules, for carrying out the purposes of this Act.
19. Removal of difficulties.If any difficulty arises in giving effect to any
of the provisions of this Act, the Federal Government may make such order, not inconsistent
with the provisions of this Act, for removing the difficulty.
20. Act to override other laws.The provisions of this Act shall have overriding
effect notwithstanding anything to the contrary contained in any other law for
the time being in force.
21. Repeal and savings.On the commencement of this Act,
(a) the Cabinet Division's Notification No.4-16/2005-Min-I,
dated
(b) the
National Vocational and Technical Education Commission constituted under the
aforesaid notification shall stand dissolved and all its assets, liabilities,
members and staff shall become assets, liabilities, members and staff of the
Commission established under this Act; and
(c) notwithstanding
anything contained herein before, all orders made, actions taken, vesting
orders or notifications issued under any of the powers conferred or vested
under the Cabinet Division's Notification No. 4-16/2005-Min-I, dated the 30th
December, 2005 shall be deemed always to have been lawfully and validly made, taken,
issued and vested under the provisions of this Act.
--------------------------
ACT NO. XVI OF 2011
FINANCE ACT, 2011
An
Act to give effect to the financial proposals of the Federal Government for the
year beginning on the first day of July, 2011 and to amend certain laws.
[Gazette of
No.
F. 22 (10)/2011-Legis.The following Act
of Majlis-e-Shoora (Parliament) received the assent of the President on
WHEREAS it is expedient to make provisions to
give effect to the financial proposals of the Federal Government for the year
beginning on the first day of July, 2011 and to amend certain laws for the
purposes hereinafter appearing;
It is hereby enacted as follows:
1.
Short title, extent and commencement.(1) This Act may be called the Finance Act, 2011.
(2) It
extends to the whole of
(3) It shall, unless otherwise provided, come
into force on the first day of July, 2011.
2. Amendments of Act IV, 1969.In the Customs Act, 1969 (IV of 1969), the
following amendments shall be made, namely:
(1) in
Section 15, in clause (c), the comma, words and figure ", or goods imported
or exported in contravention of the provisions of Section 32" shall be
omitted;
(2) in Section 21, in clause (c), after the word and comma
"exportation," the words and comma "or for supplies against
international tenders," shall be inserted;
(3) in Section 22, in the proviso, the words "or Deputy
Collector" shall be omitted;
(4) in Section 32, in sub-section (3A), for the word
"three", the word "five" shall be substituted;
(5) in Section 33, after sub-section (2), the following new
sub-section shall be added, namely:
"(3)
In the case where refund has become due in
consequence of any decision or judgment by any appropriate officer of Customs
or the Board or the Appellate Tribunal or the Court, the said period of one
year shall be reckoned from the date of such decision or judgment, as the case
may be." ;
(6) in Section 34, the words "or Deputy Collector"
shall be omitted;
(7) in Section 96, in sub-section (1), the words "or Deputy
Collector, shall be omitted;
(8) after Section 129, the following new section shall be
inserted, namely:
"129A. Levy of transit fee.A
transit fee may be levied on any goods or class of goods in transit across
Pakistan to a foreign territory at such rates as the Board may, by notification
in the official Gazette, prescribe."; and
(9) the amendments set out in the Schedule to this Act shall be
made in the First Schedule to the Customs Act, 1969 (IV of 1969).
3. Amendment of Act XXVII of 1974.In the Members of Parliament (Salaries and
Allowances) Act, 1974 (XXVII of 1974), the following further amendments shall
be made namely:
In Section 12, the existing provision shall
be renumbered as sub-section (1) thereof and after sub-section (1), re-numbered
as aforesaid, the following new sub-section shall be added, namely:
"(2) An ex-member who remained a member
of either House of Parliament for at least one term shall also be entitled to
such facilities as are notified from time to time and also to medical
facilities as are admissible to a sitting member under sub-section (1)."
4. Amendment of Act V of 1989.In the Finance Act, 1989 (V of 1989), in Section
7,
(1) in
sub-section (1), after the word "thereof, the words, figures, commas and
brackets "or purchase of modaraba certificate or a registered instrument
of redeemable capital as defined in the Companies Ordinance, 1984 (XLVII of
1984), or shares of a public company, listed on a registered stock exchange in
Pakistan by a resident person defined in Section 81 of the Income Tax
Ordinance, 2001 (XLIX of 2001), such as is specified in sub-section (2), at the
rates specified in that sub-section" shall be omitted; and
(2) in sub-section (4), the second proviso shall be omitted.
5. Amendments of the Sales Tax Act, 1990In the Sales Tax Act, 1990, the following
further amendments shall be made, namely:
(1) in
Section 3, for the word "seventeen", the word "sixteen"
shall be substituted; provided, in case of imports, such substitution shall be deemed
to have been made on 20th June, 2011;
(2) in Section 8B, in sub-section (1), for the first proviso,
the following shall be substituted, namely:--
"Provided
that the restriction on the adjustment of input tax in excess of ninety per
cent of the output tax shall not apply in case of fixed assets or capital
goods:";
(3) in Section 21,
(a) after
sub-section (2), the following new sub-section (3) shall be added, namely:
"(3)
During the period of suspension of registration, the invoices issued by such
person shall not be entertained for the purposes of sales tax refund or input
tax credit, and once such person is blacklisted, the refund or input tax credit
claimed against the invoices issued by him, whether prior or after such
blacklisting, shall unless the registered buyer has fulfilled his
responsibilities under Section 73 be rejected through a self-speaking
appealable order and after affording an opportunity of being heard to such
person.";
(4) in
Section 26, in sub-section (3), after the brackets and figure "(2)", the
words, letters, figure and brackets "or under clause (a) or clause (b) of Section
27" shall be inserted;
(5) in Section 30,
(a) in sub-section
(1),
(i) in clause (i),
the word "and" shall be omitted; and
(ii) after clause
(i), the following new clause shall be inserted, namely:
"(ia) an Inspector Inland Revenue; and";
(b) in sub-section (3), after the word
"Officer", occurring for the second time, the comma and words ",
Inspector Inland Revenue" shall be inserted; and
(c) in sub-section (4), after the word
"Officer", occurring for the second time, the comma and words ",
Inspector Inland Revenue," shall be inserted;
(6) in Section 30A, in the heading and in this section wherever
occurring, for the letters "CBR", the words "Inland
Revenue" shall be substituted;
(7) in Section 38B, in sub-section (1), for the words "a
Deputy", the words "an Assistant" shall be substituted;
(8) in Section 47A, for sub-section (4A), the following shall be
substituted, namely:
"(4A)
Notwithstanding anything contained in sub-section (4), the Chairman FBR and a
Member nominated by him may, on the application of an aggrieved person, for
reasons to be recorded in writing, and on being satisfied that there is an
error in order or decision, pass such order as may be deemed just and
equitable.";
(9) in Section 66, in the third proviso, for the full stop, at
the end, a colon shall be substituted and thereafter the following new proviso
shall be added, namely:
"Provided
also that no refund shall be admissible under this section if incidence of tax
has been passed directly or indirectly to the consumer.";
(10) in Section 74, after the proviso, the following explanation
shall be added, namely:
"Explanation.For the purpose of
this section, the expression "any act or thing is to be done"
includes any act or thing to be done by the registered person or by the
authorities specifipd in Section 30 of this Act.";
and
(11) in the Sixth Schedule,
(a) in Table-I, in column (1), Serial
Numbers 29A, 29B, 30, 34, 35, 41, 42, 43, 44, 62, 64, 65, 66, 67, 68, 69 and 70
and the corresponding entries relating thereto in columns (2) and (3) shall be
omitted; and
(b) In Table-II, in column (1), serial
number 5 and the corresponding entries relating thereto in columns (2) and (3)
shall be omitted.
6. Amendment of Ordinance XLIX, 2001.In the Income Tax Ordinance, 2001 (XLIX of
2001), the following further amendments shall be made, namely:
(1) in Section 2,
(a) in clause (5), after the word "includes", the
words and comma "provisional assessment," shall be inserted; and
(b) after clause (11B), the following new clause shall be added,
namely:
"(11C)
"Collective Investment Scheme" shall have the same meanings as are
assigned under the Non-Banking Finance Companies (Establishment and Regulation)
Rules, 2003;";
(2) in Section 18, in sub-section (1), in clause (d), for the
semicolon and word "; and", a full stop shall be substituted and
thereafter the following Explanation shall be added, namely:
"Explanation.For the purposes of this clause, it is
declared that the word 'benefit' includes any benefit derived by way of waiver
of profit on debt or the debt itself under the State Bank of Pakistan, Banking
Policy Department's Circular No.29 of 2002 or in any other scheme issued by the
State Bank of Pakistan;";
(3) in
Section 28, in sub-section (1), in clause (g), for the word "Corporation",
the letters and word "SME Bank" shall be substituted;
(4) for Section 62, the following shall be substituted, namely:
"62. Tax credit for investment in shares
and insurance.(1) A
resident person other than a company shall be entitled to a tax credit for a
tax year either
(i) in respect of the cost of acquiring in
the year new shares offered to the public by a public company listed on a stock
exchange in Pakistan, provided the resident person is the original allottee of
the shares or the shares are acquired from the Privatization Commission of Pakistan;
or
(ii) in respect of any life insurance premium
paid on a policy to a life insurance company registered by the Securities and
Exchange Commission of Pakistan under the Insurance Ordinance, 2000 (XXXIX of
2000), provided the resident person is deriving income chargeable to tax under
the head "salary" or "income from business".
(2) The amount of a person's tax credit
allowed under sub-section (1) for a tax year shall be computed according to the
following formula, namely:
(A/B) x C
where
A is
the amount of tax assessed to the person for the tax year before allowance of
any tax credit under this Part;
B is
the person's taxable income for the tax year; and
C is
the lesser of
(a) the total cost of acquiring the shares, or the total contribution
or premium paid by the person referred to in sub-section (1) in the year;
(b) fifteen
per cent of the person's taxable income for the year; or
(c) five
hundred thousand rupees.
(3)
Where--
(a) a person has been allowed a tax credit under sub-section (1)
in a tax year in respect of the purchase of a shared and
(b) the
person has made a disposal of the share within thirty six months of the date of
acquisition, the amount of tax payable by the person for the tax year in which
the shares were disposed of shall be increased by the amount of the credit
allowed.";
(5) in Section 63, in sub-section (2), in definition 'C
(a) in clause (ii),
for the semicolon and word "; or", a full stop shall be substituted;
and
(b) clause (iii)
shall be omitted;
(6) in Section 65C, in sub-section (1), for the word
"five", the word, "fifteen" shall be substituted;
(7) after Section 65C, the following new sections shall be
inserted, namely:
"65D. Tax credit for newly established
industrial undertakings.(1) Where a taxpayer being a company formed for
establishing and operating a new industrial undertaking for manufacturing in
Pakistan sets up a new industrial undertaking, it shall be given a tax credit
equal to hundred per cent of the tax payable on the taxable income arising from
such industrial undertaking for a period of five years beginning from the date
of setting up or commencement of commercial production, whichever is later.
(2) Tax credit under this section shall be
admissible where
(a) the company is
incorporated and industrial undertaking is setup between the first day of July,
2011 and 30th day of June, 2016;
(b) industrial
undertaking is managed by a company formed for operating the said industrial
undertaking and registered under the Companies Ordinance, 1984 (XLVII of 1984) and
having its registered office in
(c) the industrial undertaking is not
established by the splitting up or reconstruction or reconstitution of an
undertaking already in existence or by transfer of machinery or plant from an
industrial undertaking established in Pakistan at any time before 1st July
2011; and
(d) the industrial
undertaking is set up with hundred per cent equity owned by the company.
(3) The
amount of credit admissible under this section shall be deducted from the tax payable
by the taxpayer in respect of the tax year in which the plant or machinery
referred in sub-section (1) is purchased and installed.
(4) Where
any credit is allowed under this section and subsequently it is discovered, on
the basis of documents or otherwise, by the Commissioner inland Revenue that
any of the condition specified in this section was not fulfilled, the credit
originally allowed shall be deemed to have been wrongly allowed and the
Commissioner inland Revenue may, notwithstanding anything contained in this Ordinance,
re-compute the tax payable by the taxpayer for the relevant year and the
provisions of this Ordinance shall, so far as may be, apply accordingly.
65E.
Tax credit for industrial undertakings established before the first day
of July, 2011.(1) Where a taxpayer being a company invests any amount,
with hundred per cent equity investment, in the purchase and installation of
plant and machinery for the purposes of balancing, modernization, replacement,
or for expansion of the plant and machinery already installed in an industrial
undertaking setup in Pakistan before the first day of July 2011, a tax credit
shall be allowed against the tax payable in the manner provided hereinafter, in
the same proportion, which exists between the total investment and such equity
investment made by the industrial undertaking.
(2) The provisions of sub-section (1) shall
apply if the plant and machinery is purchased and installed at any time between
the first day of July, 2011, and the 30th day of June, 2016.
(3) The amount of credit admissible under
this section shall be deducted from the tax payable by the taxpayer in respect
of the tax year in which the plant or machinery referred in sub-section (1) is
purchased and installed and for the subsequent four years.
(4) Where no tax is payable by the taxpayer
in respect of the tax year in which such plant or machinery is installed, or
where the tax payable is less than the amount of tax credit, the amount of such
credit or so much of it as is in excess thereof, shall be carried forward and
deducted from the tax payable by the taxpayer in respect of the following tax
year:
Provided
that no such amount shall be carried forward for more than four tax years:
Provided further that deduction made under sub-section (1) and
under this sub-section shall not exceed in aggregate the limit of the tax
credit specified in sub-section (1).
(5) Where any credit is allowed under this
section and subsequently it is discovered, on the basis of documents or
otherwise, by the Commissioner Inland Revenue that any of the condition
specified in this section was not fulfilled, the credit originally allowed
shall be deemed to have been wrongly allowed and the Commissioner Inland
Revenue may, notwithstanding anything contained in this Ordinance, re-compute
the tax payable by the taxpayer for the relevant year and the provisions of
this Ordinance shall apply accordingly.";
(8) in Section 111, in sub-section (1),
(a) in clause (b),
the word "or", at the end, shall be omitted;
(b) in clause (c),
for the comma at the end, a semicolon and word ";or" shall be
substituted;
(c) after clause
(c), amended as aforesaid, the following new clause shall be added, namely:
(d) any person has
concealed income or furnished inaccurate particulars of income including
(i) the
suppression of any production, sales or any amount chargeable to tax; or
(ii) the suppression
of any item of receipt liable to tax in whole or in part,"; and
(d) after the word "made"
occurring for the second time, the words and commas "suppression of any
production, sales, any amount chargeable to tax and of any item of receipt
liable to tax" and after the word "expenditure", occurring for
the third time, the words and commas "suppressed amount of production,
sales or any amount chargeable to tax or of any item of receipt liable to
tax" shall be inserted.
(9) in Section 113,
(a) in sub-section (2), in the proviso, for
the word "three", the word "five" shall be substituted; and
(b) in sub-section
(3), in clause (a), after the word "the", occurring for the first
time, the words "gross sales or" shall be inserted;
(10) in
Section 113B, in clause (b), for the words, letters figure and comma "Chapter
III of the Sales Tax Special Procedure Rules, 2006", the words, letters figure
and comma "Chapter II of the Sales Tax Special Procedures Rules,
2007"shall be substituted;
(11) in Section 114,
(a) in sub-section
(1),
(i) in clause
(ab), after semicolon at the end, the word "or" shall be added; and
(ii) in clause (ac),
the word "and", at the end, shall be omitted;
(iii) in clause (b),
(a) in sub-clause
(vi), the word "and", at the end, shall be omitted;
(b) in sub-clause
(vii) for the full stop at the end, a semicolon and the word "; or"
shall be substituted; and
(c) after
sub-clause (vii), amended as aforesaid, the following shall be added, namely:
"(viii) is the holder of
commercial or industrial connection of electricity where the amount of annual
bill exceeds rupees one million.";
(b) after sub-section (1), amended as aforesaid, the following
shall be added, namely:
"(1A)
Every individual whose income under the head 'Income from business' exceeds
rupees three hundred thousand but does not exceed rupees three hundred and
fifty thousand in a tax year is also required to furnish return of income for
the tax year.";
(c) in sub-section (2),
(i) in clause (b),
the word "and", at the end, shall be omitted;
(ii) in clause (c),
for the full stop, at the end, a semi-colon shall be substituted; and
(iii) after clause
(c), the following clauses shall be added, namely:
(d) shall be
accompanied with evidence of payment of due tax as per return of income; and
(e) shall be
accompanied with a wealth statement as required under Section 116 ."; and
(d) in sub-section (6A),
(i) for the words
"wishes to file", the word "files" shall be substituted;
(ii) in the first
proviso, for the words "wishes to deposit", the word
"deposits" shall be substituted; and
(iii) in the second
proviso, for the words "wishes to revise", the word
"revises" shall be substituted;
(12) in Section 115, in sub-section (4),
(a) the words,
brackets, letters, comma and figure "clauses (a), (b) and (d) of
sub-section (1)" shall be omitted;
(b) for the words,
brackets, letters and figures "clauses (a) and (c) of sub-section (1) of Section
153" the words, brackets, letters and figures "clauses (a),(c) and
(d) of sub-section (3) of Section 153" shall be substituted; and
(c) the words,
brackets, letters and figures "clauses (a) and (b) of sub-section (1) of Section
233 A" shall be omitted;
(13) in Section 116,
(a) in sub-section
(2),
(i) after the word "taxpayer",
the words and commas, ",being an
individual," shall be inserted;
(ii) for the word "five
hundred thousand", the word "one million" shall be substituted;
and
(iii) for the full
stop, at the end, a colon shall be substituted and thereafter the following
proviso shall be added, namely:
"Provided
that every member of an association of persons whose share from the income of
such association of persons, before tax, for the year is one million rupees or
more shall also furnish wealth statement and wealth reconciliation statement
for the year alongwith return of income of the association."; and
(b) for sub-section
(2A), the following shall be substituted, namely:
"(2A)
Where a person, being an individual or an association of persons, files a
return in response to a provisional assessment order under Section 122C, such
return shall be accompanied by wealth statement alongwith a wealth reconciliation
statement and an explanation of source of acquisition of assets specified
therein in the case of an individual and wealth statements of all members in
the case of an association of persons and such wealth statements shall be
accompanied by wealth reconciliation statements and explanation of source of
acquisition of assets specified therein.";
(14) in
Section 127, in sub-section (1), after the word "person", occurring for
the fifth time, the words, figure, letter and commas ",except
a provisional assessment order under Section 122C," shall be inserted;
(15) insertion 130,
(a) in sub-section (8A), for the word "Chairman", the
word "Chairperson" shall be substituted;
(b) in sub-section (8AA),
(i) for the word
"Chairman", occurring twice, the word "Chairperson" shall
be substituted; and
(ii) for the word
"five" , the word "one" shall be substituted;
(16) in Section 132, in sub-section (2), the words and commas
"may, if it deems fit, dismiss the appeal in default, or" shall be
omitted;
(17) in Section 137, in sub-section (2), in the proviso,
(a) after the word
"assessment", the word "order" shall be inserted; and
(b) after the word
"payable", occurring for the second time, the word
"immediately" shall be inserted;
(18) in
Section 147, in sub-section (5B), in first proviso, for the word
"seven", the words "twenty-one" shall be substituted;
(19) in Section 151, in sub-section (3), the words, brackets,
letters, comma and figure "from transactions referred to in clauses (a),
(b) and (d) of sub-section (1)" shall be omitted;
(20) for Section 153, the following shall be substituted,
namely:
"153. Payments for goods, services and
contracts.(1) Every prescribed person making a payment in full or part
including a payment by way of advance to a resident person or permanent
establishment in Pakistan of a non-resident person
(a) for the sale of
goods;
(b) for the
rendering of or providing of services;
(c) on the
execution of a contract, other than a contract for the sale of goods or the
rendering of or providing of services.
shall, at the time of making the payment, deduct tax from
the gross amount payable (including sales tax, if any) at the rate specified in
Division III of Part III of the First Schedule.
(2) Every exporter or an export house making
a payment in full or part including a payment by way of advance to a resident
person or permanent establishment in Pakistan of a non-resident person for
rendering of or providing of services of stitching, dying, printing,
embroidery, washing, sizing and weaving, shall at the time of making the
payment, deduct tax from the gross amount payable at the rate specified in
Division IV of Part III of the First Schedule.
(3) The tax deducted under clauses (a) and
(c) of sub-section (1) and under sub-section (2) of this section, on the income
of a resident person or permanent establishment of a non-resident person, shall
be final tax.
Provided
that,
(a) tax deducted
under clause (a) of sub-section (1) shall be adjustable where payments are
received on sale or supply of goods, by a,
(i) company being
a manufacturer of such goods; or
(ii) public company
listed on a registered stock exchange in
(b) tax deducted
shall be a minimum tax on transactions referred to in clause (b) of sub-section
(1); and
(c) tax deducted
under clause (c) of sub-section (1) shall be adjustable if payments are
received by a public company listed on a registered stock exchange in
(4) The Commissioner may, on application made
by the recipient of a payment referred to in sub-section (1) and after making
such inquiry as the Commissioner thinks fit, may allow in cases where tax
deductible under sub-section (1) is adjustable, by an order in writing, any
person to make the payment,
(a) without
deduction of tax; or
(b) deduction of
tax at a reduced rate.
(5) Sub-section (1) shall not apply to
(a) a sale of goods
where the sale is made by the importer of the goods and tax under Section 148
in respect of such goods has been paid and the goods are sold in the same condition
as they were when imported;
(b) payments made
to traders of yarn by the taxpayers specified in the zero-rated regime of sales
tax (as provided under clause (45A) of Part-IV of the Second Schedule );
(c) a refund of any
security deposit;
(d) a payment made by the Federal
Government, a Provincial Government or a Local Government to a contractor for construction
materials supplied to the contractor by the said Government or the authority;
(e) a cotton ginner who deposits in the
Government Treasury, an amount equal to the amount of tax deductible on the payment
being made to him, and evidence to this effect is provided to the
"prescribed person";
(f) the purchase of
an asset under a lease and buy back agreement by a modaraba, leasing company,
banking company or financial institution; or
(g) any payment for
securitization of receivables by a Special Purpose Vehicle to the Originator.
(6) Where any tax is deducted by a person
making a payment for a Special Purpose Vehicle, on behalf of the Originator,
the tax is credited to the Originator.
(7) In this section,
(i) "prescribed
person" means
(a) the Federal
Government;
(b) a company ;
(c) an association
of persons constituted by, or under law;
(d) a non-profit
organization;
(e) a foreign
contractor or consultant;
(f) a consortium or
joint venture;
(g) an exporter or
an export house for the purpose of sub¬section (2);
(h) an association
of persons, having turnover of fifty million rupees or above in tax year 2007
or in any subsequent tax year; or
(i) an individual,
having turnover of fifty million rupees or above in the tax year 2009 or in any
subsequent year;
(ii) "services"
includes the services of accountants, architects, dentists, doctors, engineers,
interior decorators and lawyers, otherwise than as an employee;
(iii) "sale of
goods" includes a sale of goods for cash or on credit, whether under
written contract or not;
(iv) "manufacturer"
means a person who is engaged in production or manufacturing of goods, which
includes
(a) any process in which an article singly
or in combination with other articles, material, components, is either converted
into another distinct article or product is so changed, transferred, or
reshaped that it becomes capable of being put to use differently or distinctly;
or
(b) a process of
assembling, mixing, cutting or preparation of goods in any other manner; and
(v) "turnover"
means
(a) the gross sales or gross receipts,
inclusive of sales tax and federal excise duty or any trade discounts shown on invoices,
or bills, derived from the sale of goods;
(b) the gross fees
for the rendering of services for giving benefits including commissions;
(c) the gross
receipts from the execution of contracts; and
(d) the company's
share of the amounts stated above of any association of persons of which the
company is a member.";
(21) in Section 156-B, in sub-section (1), in clause (b), for the
figure and sign "25%", the words "fifty per cent" shall be
substituted;
(22) in Section 165,
(a) in sub-section
(1),
(i) after the
word, "a", occurring for the second time, the word
"monthly" shall be inserted;
(ii) in clause (a), after the word
"name" the words and comma "Computerized National Identity Card Number,
National Tax Number" shall be inserted, and for the word
"quarter", the word "month" shall be substituted;
(iii) in clause (b),
for the word "quarter", the word "month" shall be
substituted; and
(iv) in clause (c),
for the word "quarter", the word "month" shall be
substituted;
(b) for sub-section
(2), the following shall be substituted, namely:
"(2)
Every prescribed person collecting tax under Division II of this Part or
Chapter XII or deducting tax from a payment under Division III of this Part or
Chapter XII shall furnish or e-file statements under sub-section (1) by the
15th day of the month following the month to which the withholding tax
pertains.";
(c) in sub-section
(3),
(i) the word,
"periodically" shall be omitted; and
(ii) for the colon ,
at the end, a full stop shall be substituted; and
(d) after
sub-section (5), the following new sub-section shall be added, namely:
"(6) Every person deducting tax from payment
under Section 149 shall furnish to the Commissioner an annual statement in the
prescribed form and manner:
Provided that annual statement shall
also be filed where the income exceeds three hundred thousand rupees but does
not exceed three hundred and fifty thousand rupees in a tax year.";
(23) in Section 168, for sub-section (3), the following shall be
substituted, namely:
"(3) No tax credit shall be allowed for any tax
collected or deducted that is a final tax under
(a) sub-section (7)
of Section 148;
(b) sub-section (3)
of Section 151;
(c) sub-section (IB)
and (IBB) of Section 152;
(d) clauses (a),
(c) and (d) of sub-section (3) of Section 153;
(e) sub-section (4)
of Section 154;
(f) sub-section (3)
of Section 156;
(g) sub-section (2)
of Section 156A;
(h) sub-section (3)
of Section 233;
(i) sub-section
(5) of Section 234; and
(j) sub-section
(3) of Section 234A.";
(24) in Section 169, in sub-section (1), in clause (b),
(a) for the words, brackets, letters, comma
and figure "clauses (a), (b) and (d) of sub-section (1) of Section 151"
the words, brackets and figures "sub-section (3) of Section 151"
shall be substituted;
(b) for the words,
brackets and figures "sub-section (6) of Section 153" the words,
brackets, letters and figures "clauses (a), (c) and (d) of sub-section (3)
of Section 153" shall be substituted;
(25) in Section 176, in sub-section (5), for the words "rule
of law" the words "law or rules" shall be substituted;
(26) in Section 182, in sub-section (1), in the Table, in column
(1),
(a) Against S. No. 1, in column (3), for the
full stop, at the end, a colon shall be substituted and thereafter the
following shall be inserted, namely:
"Explanation.For the purposes of
this entry, it is declared that the expression "tax payable" means
tax chargeable on the taxable income on the basis of assessment made or treated
to have been made under sections 120, 121, 122 or 122C"; and
(b) in sub-section
(1), in the Table, in Column No. 1
against Sr. No. 5, in column (2), the following new proviso shall be added, namely:
"Provided
that if the person opts to pay the tax due on the basis of an order under Section
129 on or before the due date given in the notice under sub-section (2) of Section
137 issued in consequence of the said order, and does not file an appeal under Section
131 the penalty payable shall be reduced by 50%.";
(27) in Section 206A, in sub-section (3), for the full stop, at
the end, colon shall be susbstituted and thereafter the following proviso shall
be added, namely:
"Provided
that this section shall not apply to a non resident tax payer having a
permanent establishment in
(28) in Section 209, in sub-section (1), for the full stop, at
the end, a colon shall be substituted and thereafter the following proviso
shall be added, namely:
"Provided
that the Board or the Chief Commissioner, as the case may be, may transfer
jurisdiction in respect of cases or persons from one Commissioner to
another.";
(29) in Section 236A, in sub-section (1),
(a) after the word
"auction", the words "or auction by a tender" shall be
inserted; and
(b) for the words
"of Income Tax", the words "Inland Revenue" shall be
substituted;
(30) in Section 216, in sub-section (5), for the word
"Commissioner" the word "Board", shall be substituted;
(31) in Section 236B, after sub-section (2), the following new
subjections shall be added, namely:
"(3) The advance tax
collected under sub-section (1) shall be adjustable.
(4) The advance tax under this section shall
not be collected in the case of
(a) the Federal
Government or a Provincial Government; or
(b) a person who produces a certificate from
the Commissioner Inland Revenue that income of such person during the tax year
is exempt.";
(32) in the FIRST SCHEDULE,
(I) in Part I
(A) in Division I,
(a) in clause (1),
(i) the words,
brackets and figures "to which sub-section (1) of Section 92 applies"
shall be omitted; and
(ii) for the TABLE,
the following shall be substituted, namely:
"TABLE
S.No. |
Taxable Income. |
Rate of tax. |
(1) |
(2) |
(3) |
1. |
Where the taxable income does not exceed
Rs.350,000 |
0% |
2. |
Where the taxable income exceeds Rs.350,000
but does not exceed Rs.500,000 |
7.50% |
3. |
Where the taxable income exceeds Rs.500,000
but does not exceed Rs.750,000 |
10% |
4. |
Where the taxable income exceeds Rs.750,000
but does not exceed Rs. 1,000,000 |
15% |
5. |
Where the taxable income exceeds Rs.
1,000,000 but does not exceed Rs. 1,500,000 |
20% |
6. |
Where the taxable income exceeds Rs.
1,500,000 |
25%"; and |
(iii) the first
proviso shall be omitted; and
(b) in clause (1
A), for the TABLE, the following shall be substituted, namely:
"TABLE
S.No. |
Taxable Income. |
Rate of tax. |
(1) |
(2) |
(3) |
1. |
Where the taxable income does not exceed
Rs.350,000 |
0% |
2. |
Where the taxable income exceeds Rs.350,000
but does not exceed Rs.400,000 |
1.50% |
3. |
Where the taxable income exceeds Rs.400,000
but does not exceed Rs.450,000 |
2.50% |
4. |
Where the taxable income exceeds Rs.450,000
but does not exceed Rs.550,000 |
3.50% |
5. |
Where the taxable income exceeds Rs.550,000
but does not exceed Rs.650,000 |
4.50% |
6. |
Where the taxable income exceeds Rs.650,000
but does not exceed Rs.750,000 |
6.00% |
7. |
Where the taxable income exceeds Rs.750,000
but does not exceed Rs.900,000 |
7.50% |
8. |
Where the taxable income exceeds Rs.900,000
but does not exceed Rs. 1,050,000 |
9.00% |
9. |
Where the taxable income exceeds Rs.
1,050,000 but does not exceed Rs. 1,200,000 |
10.00% |
10. |
Where the taxable income exceeds Rs.
1,200,000 but does not exceed Rs. 1,450,000 |
11.00% |
11. |
Where the taxable income exceeds Rs.
1,450,000 but does not exceed Rs. 1,700,000 |
12.50% |
12. |
Where the taxable income exceeds Rs.
1,700,000 but does not exceed Rs. 1,950,000 |
14.00% |
13. |
Where the taxable income exceeds Rs.
1,950,000 but does not exceed Rs.2,250,000 |
15.00% |
14. |
Where the taxable income exceeds
Rs.2,250,000 but does not exceed Rs.2,850,000 |
16.00% |
15. |
Where the taxable income exceeds
Rs.2,850,000 but does not exceed Rs.3,550,000 |
17.50% |
16. |
Where the taxable income exceeds
Rs.3,550,000 but does not exceed Rs.4,550,000 |
18.50% |
17. |
Where the taxable income exceeds Rs.4,550,000. |
20.00%"; and |
|
(B) in
Division VII, for the TABLE, the following shall be substituted, namely: |
|
"TABLE
S.
No. |
Period. |
Tax Year. |
Rate of tax. |
1. |
Where holding period of a security is less than
six months. |
2011 |
10% |
2. |
Where holding period of a security is six
months or more but less than twelve months. |
2011 |
7.5% |
3. |
Where holding period of a security is one
year or more. |
-- |
0%; and |
(II) in Part III, in
Division IV, in clause (3) for the figure, brackets and letter "(1A) the
figure and brackets "(2)" shall be substituted; and
(III) in Part IV, in
Division VI, for the figure "0.3", the figure "0.2" shall
be substituted;
(33) in the SECOND SCHEDULE
(i) in Part I,
(a) in clause (61),
sub-clauses (xi) and (xxv) shall be omitted;
(b) clause (74A)
shall be omitted;
(c) clause (93)
shall be omitted;
(d) after clause
(107), the following new clause shall be inserted, namely:
"(107A)
Any income derived by the Islamic Development Bank from its operations in
(e) clause (114A)
shall be omitted;
(ii) in Part II, in
clause (5A), for the full stop, at the end, a colon shall be substituted and
thereafter the following proviso shall be added, namely:
"Provided
that tax deducted on profit on debt from debt instruments, Government
securities including treasury bills and Pakistan Investment Bonds shall be
final tax on profit on debt payable to a non-resident person having no
permanent establishment in Pakistan and the investments are exclusively made
through a Special Rupee Convertible Account maintained with a Bank in
Pakistan.";
(iii) in Part III, for
clause (4), the following shall be substituted, namely:
"(4) In respect of old and used automotive
vehicles, tax under Section 148 shall not exceed the amount specified in
Notification No. S.R.O. 577(I)/2005, dated
(iv) in Part IV
(a) in clause (11
A), in sub-clause (i), after the figure and comma "2006," the words,
comma and figure "or a pension fund registered under the Voluntary Pension
System Rules, 2005" shall be inserted;
(b) after clause
(38B), the following new clause shall be inserted, namely:
"(38C)
The provisions of Section 151, 152, 153 and 233 shall
not apply to the Islamic Development Bank.";
(c) in clause (42),
for the brackets and figure "(6)" the brackets and figure
"(3)" shall be substituted;
(d) in clause
(46A), for the brackets and figure "(6)" the brackets and figure
"(3)" shall be substituted; and
(e) for clause
(47D), the following shall be substituted;
"(47D)
The provisions of clause (a) of sub-section (3) of Section
153 shall not apply to cotton ginners"; and
(34) in the SEVENTH SCHEDULE,
(a) in Rule 1, in
clause (c),
(i) after the figure and sign
"1%" occurring for the second time, the words, figures, letters and
sign "of total advances for a banking company and 5% of total advances for
consumers and small and medium enterprises (SMEs)" shall be inserted; and
(ii) for the proviso
the following shall be substituted, namely:
"Provided that if provisioning
is less than 1 % of advances, for a banking company then actual provisioning
for the year shall be allowed:
Provided
further that if provisioning is less than 5% of advances for consumers and
small and medium enterprises (SMEs) then actual provisioning for the year shall
be allowed and this provisioning shall be allowable from the first day of July,
2010."; and
(b) in Rule 6, in
the proviso, for the full stop, at the end, a colon shall be substituted and
thereafter the following new proviso shall be added, namely:
"Provided further
that the "Dividend" received by a banking company from its asset
management company shall be taxed at the rate of 20%.".
7. Amendments of the Federal Excise Act, 2005.In the Federal Excise Act, 2005, the
following further amendments shall be made, namely:
(1) in Section 2, in clause (16), in sub-clause (b), for the
word and comma "snuff," the words and commas "snuff or
preparation of unmanufactured tobacco by drying, cutting and thrashing of raw tobacco,"
shall be substituted;
(2) Section
3 A shall be omitted provided in case of imports, such omission shall be deemed
to have been made on
(3) in Section 8, after the word "percent", the words
and comma "per annum ," shall be inserted;
(4) in Section 14,
(a) in sub-section
(1), for the word "three", the word "five" shall be substituted;
and
(b) in sub-section
(2), for the full stop, at the end, a colon shall be substituted and
thereafter, the following new provisos shall be inserted, namely:
"Provided that an
order under this section shall be made within one hundred and twenty days of
issuance of show cause notice or within such extended period as the
Commissioner may, for reasons to be recorded in writing, fix, provided that
such extended period shall in no case exceed sixty days:
Provided further that
any period during which the proceedings are adjourned on account of a stay
order or Alternative Dispute Resolution proceedings or the time taken through
adjournment by the petitioner not exceeding thirty days shall be excluded from
the computation of the periods specified in the first proviso.";
(5) in Section 26, in sub-section (1), after the word
"cigarettes" ,wherever occurring, the words "or beverages"
shall be inserted;
(6) in Section 27,
(a) in the heading,
after the word "cigarettes", the words "or beverages" shall
be inserted; and
(b) in sub-sections
(1), (2) and (3), after the word "cigarettes", wherever occurring,
the words "or beverages" shall be inserted;
(7) in Section 29, in sub-section (2), in clause (a), for the
acronym "CBR", the words "Inland Revenue" shall be
substituted;
(8) in Section 34, in the heading, the words "and Reference
to High Court" shall be omitted;
(9) in Section 38, in sub-section (4), after the word
"appropriate", the words "within forty-five days of the receipt
thereof shall be inserted;
(10) in Section 43, after sub-section (2), the following
explanation shall be added, namely:
Explanation.For
the purposes of this section, the expression "any act or thing is to be
done" includes "any act or thing to be done by the registered person
or by the authorities specified in Section 29 of this Act.";
(11) In
the First Schedule,
(a) in Table I, in
column (1),
(i) against serial numbers 4 and 5, in
column (4), for the word "Twelve", the word "Six" shall
respectively be substituted;
(ii) against serial number 6, in column (4),
for the word "Ten", the word "Six" shall be substituted;
(iii) against serial number 7, in column (4),
for the word "Five", the word "Ten" shall be substituted;
(iv) for serial
numbers 9, 10 and 11 and the corresponding entries relating thereto in columns
(2), (3) and (4), the following shall be substituted, namely:
"9. |
Locally produced cigarettes if their retail
price exceeds twenty one rupees per ten cigarettes. |
24.02 |
Sixty-five per cent of the retail price. |
10. |
Locally produced cigarettes if their retail
price exceeds eleven rupees and fifty paisa per ten cigarettes but does not
exceed twenty-one rupees per ten cigarettes. |
24.02 |
Six rupees and four paisa per ten
cigarettes plus seventy per cent per incremental rupee or part thereof. |
11. |
Locally produced cigarettes if their retail
price does not exceed eleven rupees and fifty paisa per ten cigarettes. |
24.02 |
Six rupees and four paisa per ten
cigarettes"; |
(v) against serial number 13, in column (4),
for the word "Seven", the word "Five" shall be substituted;
(vi) serial numbers 17,18,21,26,28,29,
30,39,40,46,47,48,49,51 and 52, and the corresponding entries relating thereto
in columns (2), (3) and (4) shall be omitted;
(vii) against serial
number 50, in column (4), for the words "one rupee per filter rod",
the words and full stop "Twenty per cent ad val." shall be
substituted;
(viii) after serial number 52 and the
corresponding entries relating thereto in columns (2), (3) and (4), omitted as
aforesaid, the following new serial number and corresponding entries relating
thereto shall be added, namely:
"53.
White Crystalline Sugar 1701.9910 and 1701.9920. Eight per cent ad val"; and
(ix) in the Restriction, at the end, for the
figures and hyphen "2010-11", the figures and hyphen "2011-12"
shall be substituted; and
(b) in Table-II, serial number 12 and the
corresponding entries relating thereto in columns (2), (3) and (4) shall be
omitted; and
(12) in
the Second Schedule, in the Table, in column (1), after serial number 2 and the
entries relating thereto in columns (2) and (3), the following new serial
number and the corresponding entries relating thereto shall be added, namely:
"3. |
White Crystaline Sugar |
1701.9910 1701.9920". |
----------------
THE SCHEDULE
[See Section 2 (9)]
AMENDMENT IN THE CUSTOMS ACT,
1969 (IV OF 1969)
In the Customs Act, 1969 (IV of 1969), in the
First Schedule, for the corresponding entries against "PCT Code",
"Description" and "CD%" specified in columns (1), (2) and
(3) appearing in chapters 1 to 99, the following corresponding entries relating
to "PCT Code", "Description" and "CD%" specified
in columns (1), (2) and (3) of the Table below shall be substituted, namely:
"TABLE
PCT CODE |
DESCRIPTION |
CD% |
(1) |
(2) |
(3) |
2923.9010 |
- - - Betaine |
5 |
2930.9060 |
---0.0.diethy10-(3,5,6-trichloro2-pyridyl) |
5 |
74.04 |
Copper waste and scrap. |
|
7404.0010 |
- - - Brass scrap |
0 |
7404.0090 |
- - -Other |
0 |
7407.1010 |
- - - Bars |
5 |
7407.2100 |
- - - Of copper-zinc base alloys (brass) |
5 |
87.10 |
Tanks and other armoured fighting vehicles, motorised,
whether or not fitted with weapons, and parts of such vehicles. |
|
8710.0010 |
Armoured cash carrying vehicles |
20 |
8710.0090 |
---Other |
20 |
9918 |
Machinery, equipment, apparatus, appliances, components,
sub-components and parts not produced or manufactured in Pakistan which are
re-imported by industrial concerns after having been exported and have not
undergone any process outside Pakistan since their exportation. In case the
machinery, equipment, apparatus, appliances, components, sub-components and
parts have undergone any alterations, renovations, additions or repairs prior
to their re-import into Pakistan, the cost incurred on such alterations,
renovations, additions or repairs (excluding the element of freight and other
incidentals) shall be liable to duty as leviable under its respective PCT
heading determined at the time of original import provided the same was or
were, as the case may be, exported under a contract of alteration,
renovation, addition or repairs and that the supplier and the receiver as
well as the make, model, weight and other specifications remain the same as
were at the time of the original import. |
0" |
DECLARATION UNDER THE PROVISIONAL COLLECTION
OF TAXES ACT, 1931 (XVI OF 1931)
The provisions of sub-section (9) of Section
2, sub-section (11) of Section 4 and sub-clauses (iii), (iv), (viii) and (ix)
of clause (a) of sub-section (10) and sub-section (11) of Section 12 of this
Act shall have effect for the purposes of this declaration and of the
provisions of Provisional Collection of Taxes Act, 1931 (XVI of 1931), as if
they were provisions of imposition of duties and taxes of customs, sales tax
and federal excise. It is hereby declared accordingly in terms of Section 3 of
the Provisional Collection of Taxes Act, 1931 (XVI of 1931), that it is
expedient in the public interest that the aforesaid provisions of this Act
shall have effect from the 4th June, 2011.
---------------------------