Taxes Information

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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