Assignment of Educational Law

School funds, Income Tax, GP Funds

School funds:

Punjab government had allocated the money to 1,946 government-run schools in the district two months ago for replacing missing facilities and released the amount 10 days ago.

The administrations of these schools decided to use this money when they were directed to construct higher boundary walls, install barbed wires, UPS devices, CCTV cameras and ensure other security measures, a senior official of the education department told Dawn, adding that the government did not have enough money to give them more.

Government-run schools will not be given more funds this fiscal year, he said, because the Rs240 million had been released in the middle of the fiscal year and every school was to be given between Rs0.8 and Rs1 million.

The official explained that for the next five months, government schools will not be able to replace missing facilities like chairs, benches, computer labs, water coolers and fans among other things.

“The government has asked the education department to deploy 176 retired army or Rangers officials on guard duty for schools. Interviews for these positions will start on February 2 and the guards will be paid from development funds,” he added.

Executive District Officer Education Qazi Zahoorul Haq told Dawn the money allocated for missing facilities had been utilised for upgrading security because keeping children and staff safer was more important.

These measures will be inspected in a few days, he added.

When asked about hiring ex-military and former Rangers officials as guards, he said that the education department had already hired guards for 29 schools and that the remaining schools that are on the sensitive list will be hiring guards over the next week.

He added that the police were helping in keeping schools safe and that police units will be guiding and checking schools in this regard.

Guards will be equipped with the latest weapons by the Punjab government, he said, adding that “the local administration is purchasing 147 rifles from the Pakistan Ordnance Factories to give to school guards”.

Income Tax:

Taxes are the main source of revenues for the government of modern ages. The government imposes taxes in order to collect revenue to run the government, to impose its policies, for fair distribution of wealth, and to administer the government is the best way. Like other countries of the world, Pakistan has also a proper taxation system that is being regulated in the country according to Income Tax Ordinance, 2001, Sales Tax Act, 1990, Federal Excise Act, 2005, Custom Act, 1969, Capital Value Tax levied through Finance Act, 1989 and few others that are mostly in shape of amendments. Federal Government is the only body who is empowered to levy and collect the tax. After that, the constitution gives the power to the provincial government to legislate on taxes.

According to the Constitution of Pakistan, the Federal Government in Pakistan can impose the following taxes in the country.

• Duties of customs, including export duties.
• Duties of excise, including salt, but not including alcoholic liquors, opium or other narcotics;
• Taxes on income other than agricultural income;
• Taxes on corporations.
• Taxes on the sales and purchases of goods imported, exported, produced, manufactured or consumed, except sales tax on services.
• Taxes on the capital value of the assets, not including taxes on the immovable
• Taxes on mineral oil, natural gas, and minerals for use in generation of nuclear energy.
• Taxes and duties on the production capacity of any plant, machinery, undertaking, establishment or installation in lieu of any one or more of them.
• Terminal taxes on goods or passengers carried by railway, sea or air; taxes on their fares and freights.

In addition to above-mentioned taxes that are imposed by the Federation according to the Constitution of Pakistan, following are the taxes that are levied by the provinces.

• Agriculture income tax
• Sales tax on services
• Taxes on transfer of immovable property
• Professional tax
• Tax on luxury houses
• Tax on registration of luxury vehicles etc.
• Property tax

GP Funds:

1.      Temporary/Refundable Advance: The following documents are essentially be furnished to AG/DAO/AAO for Temporary Advance

a.      Form TR-58 (for officials BPS-1 to 15).

b.      Pay Bill (for BPS 16 and above).

c.        Source-5 duly completed in all respects.

d.      Sanction from the competent authority mentioning therein Number & date.

e.       Copy of last Balance Sheet.

f.        Copy of Computerized NIC.

g.      Number & date of Credit Memo balance thereby transferred from other DAO/AAO.
2. Permanent/Non-Refundable Advance:

a.      Three advances are admissible 1st at the age of 45 to 50, 2nd at 50 to 55 years and 3rd at 55 to 58.

b.      Form TR-58 (for non-gazetted).

c.       Pay bill (for gazetted)

d.       Source-6 completed in all respects.

e.       Sanction from the competent authority with Number & date .

f.        Copy of first page of Service Book for age verification.

g.      Copies of Last Payroll and last Balance Sheet.

References:

https://www.dawn.com/news/1236898    Published in Dawn, February 2nd, 2016

https://www.web.pk/2016/income-tax-slabs-in-pakistan-2016-17-income-tax-rates-for-salaried-persons/