Amending Procedural Laws for Collection of E-taxation

The electronic transaction ordinance defines the certificated copies in which are to be presented for adjudication. Where any law requires or permits the production of certified copies of any records, such requirement or permission shall extend to print outs or other forms of display of electronic documents where, in addition to fulfillment of the requirements as may be specified in such law relating to certification, it is verified in the manner laid down by the appropriate authority.

The code of civil procedure should be amended to oblige the court to accept the endorsement rule as enunciated in the rule 4 and 5 Order XI of the Code of Civil Procedure Act 1908 as defined in section 12 of Electronic Transaction Ordinance 2002.

The power to summon as defined in subsection (1) of section 94 of Cr.P.C (Act V of 1898) should be extended so as to add the power of police to summon all persons who has committed offence under electronic transaction ordinance 2002.

My recommendations are that amendments should be made in section 95 of the Cr.P.C.( Act V of 1898) in manner as to add wordings of 'electronic document' and power of certification services provider defined in electronic transaction ordinance 2002, parallel with the power of possession of documents held by postal and telegraphic authorities and the similar types of amendments are recommended in subsection (1) of section 96 and in clause (a) to (e) of subsection (1) of section 99.

The section 510 of Cr.P.C. (Act V of 1898) should be amended for acceptance of the report of Certification council issued under section 21 of electronic transaction ordinance 2002.

The writer is an advocate of High Court and practicing immigration and corporate laws in Pakistan since September 2001. He is a self employed and pioneer in research on electronic commerce taxation in Pakistan. His articles were published widely in the critical areas of cyber crimes, electronic commerce, e-taxation and various other topics. He wrote LL.M thesis on titled "Legislation of electronic commerce taxation in Pakistan" in which he provided comprehensive legal proposals for statutory reconstruction of tax laws for purpose of imposition of taxation on e-business in Pakistan. Currently he is conducting is research on topic 'Electronic commerce taxation: emerging legal issues of digital evidence'.Author can be contacted by adil.waseem@lawyer.com

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Polls show Obama in lead as debate turns to taxes, economy - Bizjournals.com

table border=0 width= valign=top cellpadding=2 cellspacing=7trtd valign=top class=jfont style=font-size:85%;font-family:arial,sans-serifbrdiv style=padding-top:0.8em;img alt= height=1 width=1/divdiv class=lha href=http://news.google.com/news/url?sa=Tct=us/0-0fd=Rurl=http://www.bizjournals.com/phoenix/stories/2008/10/06/daily2.htmlcid=1254007716ei=SmPqSMSfOZjI9ASmq7xEusg=AFQjCNHAxpRLo-uBbXtRn4P3-IHL3gfM4APolls show Obama in lead as debate turns to btaxes/b, economy/abrfont size=-1font color=#6f6f6fBizjournals.com,nbsp;NCnbsp;-/font nobr2 hours ago/nobr/fontbrfont size=-1McCain is expected to follow up on running mate Sarah Palin’s jabs at Obama on btaxes/b, expansion of government and links to former Weather Underground member b.../b/fontbrfont size=-1a href=http://news.google.com/news/url?sa=Tct=us/0-1fd=Rurl=http://www.youtube.com/watch%3Fv%3DkGFMV18XR1Ycid=1254007716ei=SmPqSMSfOZjI9ASmq7xEusg=AFQjCNGVlhvBq4EexIb4B3KzX4GisWlL_AVideo: VP Debate - Keeping Promises: Given recent financial trou.../a font size=-1 color=#6f6f6fnobrCSPAN/nobr/fontobject width=448 height=356param name=movie value=http://www.youtube.com/v/kGFMV18XR1Y/paramparam name=wmode value=transparent/paramembed src=http://www.youtube.com/v/kGFMV18XR1Ytype=application/x-shockwave-flashwmode=transparentwidth=448height=356/embed/objectbr/fontfont size=-1a href=http://news.google.com/news/url?sa=Tct=us/0-2fd=Rurl=http://voices.washingtonpost.com/the-trail/2008/10/06/before_character_attacks_a_pol.htmlcid=1254007716ei=SmPqSMSfOZjI9ASmq7xEusg=AFQjCNFOy7DZEYH0yanYKh-gOilrCzIHQwBefore Character Attacks, a Policy War on the TV/a font size=-1 color=#6f6f6fnobrWashington Post/nobr/font/fontbrfont size=-1a href=http://news.google.com/news/url?sa=Tct=us/0-3fd=Rurl=http://www.ajc.com/blogs/content/shared-blogs/ajc/bookman/entries/2008/10/05/obama_tax_cuts_aimed_at_the_le.htmlcid=1254007716ei=SmPqSMSfOZjI9ASmq7xEusg=AFQjCNFW3_Qtj3EsFdYe3f3PuqwTbC_y5gObama btax/b cuts aimed at the less-than-wealthy/a font size=-1 color=#6f6f6fnobrAtlanta Journal Constitution/nobr/font/fontbrfont size=-1 class=pa href=http://news.google.com/news/url?sa=Tct=us/0-4fd=Rurl=http://www.wistv.com/Global/story.asp%3FS%3D9067847cid=1254007716ei=SmPqSMSfOZjI9ASmq7xEusg=AFQjCNHSLAKojU5ve-g2aRrpVKeZgDKaXQnobrWIS/nobr/anbsp;- a href=http://news.google.com/news/url?sa=Tct=us/0-5fd=Rurl=http://www.humanevents.com/article.php%3Fid%3D28875cid=1254007716ei=SmPqSMSfOZjI9ASmq7xEusg=AFQjCNEL6IzAwBOc3U7ZqpDU19IKxzwrJwnobrHuman Events/nobr/a/fontbr/font class=p size=-1a class=p href=http://news.google.com/news?sourceid=navclientie=ISO-8859-1rls=GGLG,GGLG:2005-22,GGLG:enncl=1254007716hl=ennobrall 785 news articles/nobr/a/font/div/font/td/tr/table

McCain: I#39;m Not Raising Taxes. I#39;m Cutting Medicare! - The Plank on TNR.com

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Looking for low taxes in retirement? Avoid New Jersey - Boston Globe

High sales taxes hurt Arizona#39;s lure to business - Arizona Republic

table border=0 width= valign=top cellpadding=2 cellspacing=7trtd valign=top class=jfont style=font-size:85%;font-family:arial,sans-serifbrdiv style=padding-top:0.8em;img alt= height=1 width=1/divdiv class=lha href=http://news.google.com/news/url?sa=Tct=us/3-0fd=Rurl=http://www.azcentral.com/arizonarepublic/business/articles/2008/10/06/20081006biz-taxes1006.htmlcid=1254745207ei=SmPqSMSfOZjI9ASmq7xEusg=AFQjCNFtz4YKbd63x3CoczrkCq4CEmU3wwHigh sales btaxes/b hurt Arizona#39;s lure to business/abrfont size=-1font color=#6f6f6fArizona Republic,nbsp;AZnbsp;-/font nobr11 hours ago/nobr/fontbrfont size=-1by Betty Beard - Oct. 6, 2008 12:27 AM Arizona#39;s btax/b structure puts it in the middle of the states for being friendly to businesses, but its ranking was b.../b/fontbrfont size=-1a href=http://news.google.com/news/url?sa=Tct=us/3-1fd=Rurl=http://milwaukee.bizjournals.com/houston/stories/2008/09/29/daily63.htmlcid=1254745207ei=SmPqSMSfOZjI9ASmq7xEusg=AFQjCNF2jdQ4YLBWI9dFU8jEEXgCUlC0xQTexas btax/b system earns praise/a font size=-1 color=#6f6f6fnobrMilwaukee Business Journal/nobr/font/fontbrfont size=-1a href=http://news.google.com/news/url?sa=Tct=us/3-2fd=Rurl=http://www.star-telegram.com/business/story/954034.htmlcid=1254745207ei=SmPqSMSfOZjI9ASmq7xEusg=AFQjCNF3uDZnkzUxJ8eQKciw-suPPr8TOQTexas is good for doing business, btax/b group#39;s index says/a font size=-1 color=#6f6f6fnobrFort Worth Star Telegram/nobr/font/fontbrfont size=-1a href=http://news.google.com/news/url?sa=Tct=us/3-3fd=Rurl=http://www.webcpa.com/article.cfm%3Farticleid%3D29419cid=1254745207ei=SmPqSMSfOZjI9ASmq7xEusg=AFQjCNGsAV8xcP3SIpU2hx280jpwvn7Y9wNJ bTax/b System Ranked Least Friendly to Business/a font size=-1 color=#6f6f6fnobrWebCPA/nobr/font/fontbrfont size=-1 class=pa href=http://news.google.com/news/url?sa=Tct=us/3-4fd=Rurl=http://www.bizjournals.com/columbus/stories/2008/10/06/daily4.htmlcid=1254745207ei=SmPqSMSfOZjI9ASmq7xEusg=AFQjCNHGo52QNNk3D8k19dU8XeG6ghmVcQnobrBizjournals.com/nobr/anbsp;- a href=http://news.google.com/news/url?sa=Tct=us/3-5fd=Rurl=http://www.billingsgazette.net/articles/2008/10/06/news/wyoming/27-taxsystem.txtcid=1254745207ei=SmPqSMSfOZjI9ASmq7xEusg=AFQjCNHl2itQVz4YvM0oVFNBoAn_xAk-HQnobrBillings Gazette/nobr/a/fontbr/font class=p size=-1a class=p href=http://news.google.com/news?sourceid=navclientie=ISO-8859-1rls=GGLG,GGLG:2005-22,GGLG:enncl=1254745207hl=ennobrall 13 news articles/nobr/a/font/div/font/td/tr/table

Republicans: Elect GOP and limit property taxes - Chicago Tribune

Mauritians Turn to the Internet to Pay Taxes - PC World

McCain and the Factchecking Fallacy - National Review Online

table border=0 width= valign=top cellpadding=2 cellspacing=7trtd width=80 align=center valign=topfont style=font-size:85%;font-family:arial,sans-serifa href=http://news.google.com/news/url?sa=Tct=us/6i-0fd=Rurl=http://www.wkrg.com/politics/article/fact_check_did_obama_vote_94_times_for_higher_taxes/19661/cid=1254834377ei=SmPqSMSfOZjI9ASmq7xEusg=AFQjCNFST-5BV7tzw2xvsCcc7t6PfEkvwQimg src=http://news.google.com/news?imgefp=VnI1YXFdjkAJimgurl=media.wkrg.com/media/news3/cache/art_b_obama-292x219.jpg width=80 height=60 alt= border=1brfont size=-2WKRG-TV/font/a/font/tdtd valign=top class=jfont style=font-size:85%;font-family:arial,sans-serifbrdiv style=padding-top:0.8em;img alt= height=1 width=1/divdiv class=lha href=http://news.google.com/news/url?sa=Tct=us/6-0fd=Rurl=http://article.nationalreview.com/%3Fq%3DMDgxMGU1ZTNlY2Q4MmVkYWM2MGMyYTdhNTg2N2U1NzM%3Dcid=1254834377ei=SmPqSMSfOZjI9ASmq7xEusg=AFQjCNFwwXP5webVJaf3WHqs0TRhDoSk5wMcCain and the Factchecking Fallacy/abrfont size=-1font color=#6f6f6fNational Review Online,nbsp;NYnbsp;-/font nobr6 hours ago/nobr/fontbrfont size=-1Palin said that Barack Obama “had 94 opportunities to side on the people’s side and reduce btaxes/b and 94 times he voted to increase btaxes/b or not support a b.../b/fontbrfont size=-1a href=http://news.google.com/news/url?sa=Tct=us/6-1fd=Rurl=http://www.marketwatch.com/news/story/democratic-national-committee---post/story.aspx%3Fguid%3D%257B7AF8398A-B747-46F6-BE5F-DFA5D5CF81AD%257D%26dist%3Dhpprcid=1254834377ei=SmPqSMSfOZjI9ASmq7xEusg=AFQjCNFrKMa7tgNxkaAH91Wtx6oPRZ9R5ADemocratic National Committee - Post Debate Update: #39;Count the b.../b/a font size=-1 color=#6f6f6fnobrMarketWatch/nobr/font/fontbrfont size=-1a href=http://news.google.com/news/url?sa=Tct=us/6-2fd=Rurl=http://www.cbsnews.com/stories/2008/10/03/eveningnews/realitycheck/main4500434.shtmlcid=1254834377ei=SmPqSMSfOZjI9ASmq7xEusg=AFQjCNHPIqse0dqWn7WVuk-Pr7X4eSUZWAThe Truth Behind The VP Candidates#39; Claims/a font size=-1 color=#6f6f6fnobrCBS News/nobr/font/fontbrfont size=-1a href=http://news.google.com/news/url?sa=Tct=us/6-3fd=Rurl=http://www.wkrg.com/politics/article/fact_check_did_obama_vote_94_times_for_higher_taxes/19661/cid=1254834377ei=SmPqSMSfOZjI9ASmq7xEusg=AFQjCNFST-5BV7tzw2xvsCcc7t6PfEkvwQFact Check: Did Obama Vote 94 Times for Higher bTaxes/b?/a font size=-1 color=#6f6f6fnobrWKRG-TV/nobr/font/fontbrfont size=-1 class=pa href=http://news.google.com/news/url?sa=Tct=us/6-4fd=Rurl=http://www.latimes.com/news/politics/la-na-factcheck3-2008oct03,0,5209652.storycid=1254834377ei=SmPqSMSfOZjI9ASmq7xEusg=AFQjCNFZ_XyFsxURxilEPvEG4a8TZqQigwnobrLos Angeles Times/nobr/anbsp;- a href=http://news.google.com/news/url?sa=Tct=us/6-5fd=Rurl=http://trailblazersblog.dallasnews.com/archives/2008/10/fact-check-obama-on-mccains-ec.htmlcid=1254834377ei=SmPqSMSfOZjI9ASmq7xEusg=AFQjCNEt_I8PirRv0nddmoHRq6WDS28JCAnobrDallas Morning News/nobr/a/fontbr/font class=p size=-1a class=p href=http://news.google.com/news?sourceid=navclientie=ISO-8859-1rls=GGLG,GGLG:2005-22,GGLG:enncl=1254834377hl=ennobrall 42 news articles/nobr/a/font/div/font/td/tr/table

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