Taxing agricultural income
Huzaima Bukhari & Dr. Ikramul HaqPakistan People’s Party (PPP) on the eve of the 32nd death anniversary of Zulfikar Ali Bhutto on 4 April 2011 made pledges to follow his legacy. This of-repeated rhetoric needs to be actually reflected in…
Taxing “agricultural income” qua Constitution
Huzaima Bukhari & Dr. Ikramul HaqTaxation of “agricultural income” is the sole prerogative of provincial governments under the 1973 Constitution of Pakistan (“the Constitution”). The laws (sic) enacted by all the four provinces for taxing this income are unconstitutional, framed…
Agenda for reform & survival
Dr. Ikramul HaqDr. Ikramul Haq, a leading international tax counsel, is a well-known author specialising in international tax, press, intellectual property, corporate and constitutional law. Dr. Ikram is Chief Partner of Lahore Law Associates (fax: +92 42 6365584, e-mail: irm@brain.net.pk;…
Agenda for survival
Dr. Ikramul HaqThe main cause of our pathetic socio-political and economic situation is existence of inefficient, corrupt, repressive and criminal institutions, which do not give a damn for the welfare of the common people. The successive governments’ policies of self-aggrandizement…
Agenda for survival and growth
The main cause of our pathetic politico-economic situation is existence of inefficient, corrupt, repressive and criminal governments/institutions, which do not give a damn for the welfare of the common people. We will have to move quickly and decisively to restore…
2After Benazir Bhutto: Some reflections
Amin MughalI confess, in the least uncharitable terms, that I was never fond of Benazir Bhutto. In fact, I was inimical to her politics. In death, however, she has redeemed herself. In the imagination of the masses she has…
Afghanistan: present & future challenges
Huzaima Bukhari & Dr. Ikramul HaqAfghanistan, one of the poorest countries of the world, has been facing all kinds of challenges a nation state can perceive—poverty to terrorism, modernism to theocracy, autocratic rules to socialist regimes, social backwardness to radicalism,…
Afghan elections
Cocktail of arms, poppy and politicsHuzaima Bukhari & Dr Ikramul HaqAmerican-sponsored elections in Afghanistan today—amidst inveterate attacks by the Taliban—are going to have serious impact for the entire region in the coming days. The war-stiffen country—occupied by NATO-US troops—no matter…
Income Tax Ordinance, 2001
Advance tax or extortionate moneyHuzaima Bukhari & Dr. Ikramul HaqAfter the Second World War, the provision of advance tax [now encased in section 147 of the Income Tax Ordinance, 2001 [hereinafter “the Ordinance”] was introduced as a measure to combat…