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Publications

The Head of Chambers has authored couple of books, which were published by Pakistan Law House (PLH).

Syntax of Sales Tax on Services (2018)

What is sales tax on services? Who has the legislative competence over sales tax on services after the Eighteenth Amendment? How is the Constitution expounded? Why are the tax entries of a written Constitution separate from general entries? Is liberal interpretation of legislative entries even possible after the Eighteenth Amendment? How are the questions of distribution of legislative powers dealt with in other countries like USA, Australia, Canada and India? What tests are employed by the judges in differentiating between a good and a service? What are the territorial limitations of a provincial tax? Is it constitutionally permissible for a provincial tax like sales tax on services to extend its statutory jurisdiction on federal corporations and instrumentalities performing sovereign functions of the State? How should or should not the powers be delegated?

What are the broad principles of judicial review in relation to vires of statute and administrative actions? What are judicial and quasi-judicial powers? What is the importance of due process and natural justice in assessment proceedings? What are the basic ingredients of a valid show-cause notice and a speaking order? Is res judicata applicable to the departmental proceedings? Is it possible to compute tax on presumptions and average sales? What are the recovery powers available with a tax officer? What are the canons for interpretation of tax laws?

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This handbook is a pioneer writing on sales tax on services in Pakistan, through which a unique attempt has been made in lucidly answering the above questions with a clear mind and succinct expression to illuminate the understanding of the readers about this evolving tax and its propositions with crisp discussions, supported by hundreds of reported cases (national and international). Without appreciating the syntax of sales tax on services in our written Constitution, the justice to the subject could not have been possible. It is for this reason that this handbook devotes its focus on Constitutional, Tax and Administrative law so that the judges, practitioners, officers, students and taxpayers can derive assistance from this carefully written and all-encompassing treatise.  

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Banking Law & Jurisprudence (2019)

What is the history of banking law nationally and internationally? Who has the legislative competence over the subject of banking? What is the purpose and object of the bankruptcy laws? What are the canons for interpretation of special and remedial laws like the 2001 Ordinance? In the context of foreclosure laws and due process, how has the banking law and jurisprudence developed in Pakistan and how has it been different with other countries? In relation to special enactments, is there a straitjacket formula for principles of natural justice?

Is Preamble an operative part of the law? How important is the title of the 2001 Ordinance in comparison with its substance? Is the 2001 Ordinance prospective in operation? Being a Federal law, does it have extra-territorial operation? What is the importance of the definitions provided in the statute? What are the principles employed to interpret the definitions? What are the duties of the customers and banks? How are the non-obstante and ouster cls. interpreted? What are the powers of the Banking Court? Is it constitutionally permissible for the Banking Court to exercise judicial power? What are the guidelines that are taken into consideration for appointment and removal of the judges of the Banking Court?

How limited is the procedural applicability of the C.P.C. in relation to the matters governed by the 2001 Ordinance? What are the mandatory requirements for filing of a banking suit? What are the principles relevant for grant or refusal of the leave to defend? Can interim applications be entertained before grant of leave to defend? Is res judicata applicable to interlocutory applications? What is financial estoppel? How are judicial sales conducted? What are the grounds for setting aside a sale through court auction? Whether an appeal lies against an interim order? What is the difference between a final and an interlocutory order? What is the scope and effect of repeal?

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This treatise is an all-encompassing commentary on the 2001 Ordinance. It introduces the readers to various propositions and contentious issues, including the questions framed above. In concise terms, the writer has covered the entire topic to bolster the understanding of the readers about this important statute with crisp discussions, supported by hundreds of reported cases (national and international). The assistance from this book can be derived by customers, financial institutions, students, banking practitioners and judges.  

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He also writes articles on various legal and public issues. The details of the publications are provided below.

Access to Justice hampered by Strikes

The adverse impact of strikes by Advocates on access to justice and rule of law is discussed in this article.

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Bar and Bench

The fundamentals of the relationship between the Bar and Bench are discussed.

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Duty of the Advocates to Rule of Law

The two-fold duty of the Advocates to be respectful to courts and also file a complaint of misconduct against a judge in the manner prescribed under the law, instead of taking the law into their own hands, was discussed.

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La La Land: Where Might is Right

The mob lynching over mere allegations of blasphemy is impermissible and unjustified under the law and the religion.

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Freedom of Press versus Right of Reputation – My rights are better than yours

This piece compares the weakness of defamation laws of Pakistan and their victimisation by the irresponsible exercise of freedom of press by the media.

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Lack of Foreclosure Laws in Pakistan; Paralyzed Banking Sector

This piece focuses on the deterioration of banks and customers relationship due to lack of foreclosure laws in Pakistan. It proposes the enactment of a special law and establishment of a special tribunal for disposal of such cases on fast-track basis.

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Professional Ethics of Advocates; Bitter Reality Check 

It provides an insight into the professional ethics of Advocates. The piece discusses the duty of the lawyers to the courts, clients and general public. Specifically, it includes the duty to be courteous, misuse of information during bar elections, importance of Cab rank rule and the misuse of freedom of assembly by lawyers during strikes.

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Circus of Education in Punjab 

This piece focuses on the recent tussle between the owners of the private schools and the Government of the Punjab regarding the passing of a Bill to regulate school fees.

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Constitutional Mandate of The Federal Shariat Court 

The piece provides a background to the establishment of the Federal Shariat Court and considers its functions and importance in the light of our Constitution. The doctrine of basic structure, parliamentary sovereignty and various important decisions and judgments of the FSC are discussed.

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Infrastructural Development and Public Safety 

This piece is an analysis of inadequate road traffic laws of Pakistan which have failed to reduce the accidents to ensure the public safety through effective safeguards. It proposes certain amendments in the law to meet the infrastructural development and the needs of a progressive society.

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Politics of Iftikhar Muhammad Chaudhry  

The decision of the Former CJP to join the politics is critically analysed based on his previous Superman approach and performance. Whether he will abide by the doctrine of separation of powers is also discussed.

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Two-Fold Opposition for Practicing Muslim Women

This piece identifies and discusses the challenges faced by practicing Muslim Women.  The protection of fundamental rights of women is the bedrock of civilisation.

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The Curious Case of Mumtaz Qadri

The exercise of judicial powers by private individuals is a violation of the due process of law and the independence of the judiciary. This piece discusses the offence of Mumtaz Qadri and his conviction for assassinating the former Governor of Punjab.

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Political and Statutory Victimisation of  National Accountability Bureau

This piece covers the statutory defects of the National Accountability Ordinance 1999 such as the appointment process of the NAB Chairman and exercise of broad powers by an authority which is not fully independent.

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