Saturday, 18 October 2014

DEFEND THE THREE FREEDOMS IN MYANMAR.... ASHRAF ASMI ADVOCATE HIGH COURT, HUMAN RIGHTS ACTIVIST

DEFEND
THE THREE
FREEDOMS
IN MYANMAR
Amnesty International September 
Myanmar is part of the
Association of South East
Asian Nations (ASEAN).
The other nine members
of ASEAN are Brunei,
Cambodia, Indonesia,
Laos, Malaysia,
Philippines, Singapore,
Thailand and Vietnam.
Your action will demand
these nations support the
three freedoms in Myanmar.
Myanmar’s authorities have promised free
and fair elections. The majority of
governments, including Myanmar’s
neighbours in the Association of Southeast
Asian Nations (ASEAN), are calling for
and hoping this will be the case.
However, the reality is that the expression
of such hopes will do little to address the
restrictions on human rights already in
place. And calling for free and fair
elections will not address the widespread
human rights violations taking place.
In order to protect the human rights of
the people of Myanmar during and after
the elections, Amnesty International is
calling for:
• Myanmar’s authorities to guarantee
the three freedoms of expression,
association and peaceful assembly for all.
This includes being able to campaign
for a boycott of the elections, to report
openly on the elections, to print
campaign material without censorship,
to speak freely and without punishment
to the media, to join political parties and
to hold meetings and demonstrations.
• All political prisoners arrested for their
peaceful activism to be released
immediately and unconditionally.
• The repression of ethnic minority
activists to cease immediately.
• The international community, particularly
Myanmar’s neighbours and other
concerned governments, to publicly
call for the three freedoms to be
respected and to speak out forcefully
if individuals are harassed and
detained for their peaceful political
views and activities in the lead-up to
the elections and beyond.
We cannot let the repression continue
while Myanmar’s elections go ahead. With
your help, we can work towards a global
outcry that ensures the people of Myanmar
are protected in the lead-up to the 2010
elections and beyond.
DEFEND THE THREE FREEDOMS IN MYANMAR
Authorities in Myanmar (also known as Burma) will hold the country’s first elections in
20 years on 7 November 2010. But unless immediate action is taken, people’s ability to
speak out and organise themselves freely will continue to be severely restricted;
political prisoners will remain behind bars; and any opposition to the government on
the streets could be violently suppressed.
Following the last elections in 1990, the winning party, the National League for Democracy
(NLD), was stopped from taking power by the military. Many of their members, including
party leader Daw Aung Sang Suu Kyi and activists from ethnic minority groups, are still
imprisoned for their peaceful political activities.
For more than 20 years the authority’s human rights record has been terrible. The security
forces have used excessive and, at times, lethal force against peaceful protesters.
Torture by the army and police is common and the authorities suppress those who
stand up for human rights, often by sentencing them to long terms of imprisonment
after unfair trials. People are frequently sent to prisons far away from their families
and are held in very poor conditions. Many fall ill in prison. Some die.
There are more than 2,200 political prisoners in Myanmar today. This is double the number
of political prisoners since the start of the ‘Saffron Revolution’ of September 2007.
Authorities have not taken any steps to improve their poor human rights record –
instead the situation is deteriorating.
Amnesty International September 2010
The three freedoms of
expression, peaceful assembly
and association are severely
restricted in the lead-up
to Myanmar’s elections.
Above: A man votes in Myanmar’s controversial
2008 constitutional referendum at a polling
station in Hlaeuk Township near Yangon.
© AP Photo/Democratic Voice of Burma
Right: Boats with ‘NO’ (to the 2008 draft
Constitution) on its sail, floating down the
Bluchon River in Kayah State, Myanmar,
May 2008. This peaceful protest was part
of anti-constitutional referendum activities
by ethnic Karenni activists. © KNGY
NEW CONSTITUTION
In May 2008, Myanmar’s authorities held
a referendum on a new constitution
giving immunity to perpetrators of human
rights violations, including government
officials and the security forces. In the
lead-up to the poll, the authorities
introduced a new law prohibiting public
criticism of the referendum and its sociopolitical
organisation, the Union Solidarity
and Development Association, launched
a ‘vote yes’ campaign. The ‘vote no’
movement by peaceful anti-government
activists was severely restricted through
cash incentives, monopolisation and
manipulation of the media, harassment,
arrests and violent attacks on individuals.
More than 70 ‘vote no’ activists were
arrested in April 2008 and Amnesty
International is aware of at least 55
people who are still behind bars.
The government proceeded with the
referendum in the immediate aftermath
of Cyclone Nargis, which struck the
country on 2 and 3 May 2008, leaving
more than 140,000 people dead or
missing. The authorities later announced
that 98.1 per cent of eligible voters had
voted during the referendum and that
92.4 per cent of these were in favour of
the new constitution.
Amnesty International has learned that
soldiers marched cyclone survivors to the
polls and evicted people taking shelter in
schools and monasteries so they could be
used as polling stations. Some survivors
were warned that if they did not vote,
they would not be allowed to return to
their homes.
ELECTORAL LAWS
In March 2010, the government enacted
five electoral laws and four bylaws for the
forthcoming elections. These laws clearly
violate the rights to freedom of expression,
peaceful assembly and association:
• They arbitrarily exclude whole sections
of Myanmar’s society, including “persons
serving a prison term under a sentence
passed by any court” (Pyithu Hluttaw
Election Law, SPDC Law No. 3/2010,
chapter IV and Amyotha Hluttaw
Election Law, SPDC Law No. 4/2010,
chapter IV). This excludes more than
2,200 political prisoners.
• The Political Parties Registration Law
bars all political prisoners from membership
of a political party, including Daw
Aung San Suu Kyi and hundreds of
other imprisoned opposition members
(Political Parties Registration Law,
SPDC Law No. 2/2010, chapter II).
• The electoral laws limit who can run
in the elections and may be applied to
non-violent opposition groups. “Credible
contact” with an “unlawful association”
can lead to a person being categorised
as ineligible (Pyithu Hluttaw Election
Law, SPDC Law No. 3/2010, chapter V).
• The electoral laws also list a number
of offences and penalties, including a
vaguely-worded provision against
“exhorting” persons to vote or not in
the elections (Pyithu Hluttaw Election
Law, SPDC Law No. 3/2010, chapter
XIII and Amyotha Hluttaw Election
Law, SPDC Law No. 4/2010, chapter
XIII). This is in blatant violation of the
right to freedom of expression.
The authorities said that the laws are
necessary because “there may be acts
by subversives to disrupt elections” and
reminded citizens that a harsh 1996 Law
Protecting the Peaceful and Systematic
Transfer of State Responsibility is still in
force. The law provides for a five to 20
year prison sentence for anyone who
“incites, delivers speeches or makes oral
or written statements that undermine the
stability of the state, community peace
and tranquillity and prevalence of law and
order”. Any organisation that violates the
law can be suspended.
In June, the Union Election Commission
banned political parties from undertaking
campaigning activities that could
“harm security, the rule of law and
community peace”.
THE REPRESSION OF ETHNIC MINORITY POLITICAL ACTIVISTS
Khun Bedu, Khun Kawrio and Khun Dee De – political activists from the Karenni
ethnic group in Myanmar – were arrested in 2008 for their peaceful opposition to the
constitutional referendum. As leading members of an activist youth group called
Kayan New Generation Youth, they had organised a group of local dissidents to release
balloons, launch paper boats and paint walls with their peaceful political messages.
After 15 days of interrogation, during which they were repeatedly tortured, the three
men were sentenced by military officials without a trial, judge or lawyer. Khun Kawrio
and Khun Bedu were given 37 years and Khun Dee De 35 years in prison.
Activists from ethnic minority groups, like those in the country’s mainstream
political opposition, risk arrest, imprisonment and torture simply for attempting
to carry out their legitimate work.
For more information see Amnesty International’s report The repression of ethnic
minority activists in Myanmar, February 2010.
Amnesty International September 2010
SUPPRESSION OF PEACEFUL
POLITICAL DISSENT
The authorities have for many years justified
the imprisonment of thousands of people
on the basis that they were seeking to
cause unrest or that they posed threats to
or committed acts deemed to disrupt law
and order, peace and tranquillity. These
terms are found in a range of vaguelyworded
security laws that allow a very
broad interpretation of what constitutes a
threat to their rule, and allow authorities
to label peaceful political dissent as
criminal (see Amnesty International’s
submission to the UN Periodic Review of
Myanmar, January 2011).
The vast majority of the 2,200 political
prisoners in Myanmar are being punished
merely for exercising their rights to the
three freedoms.
Many of those in prison are leaders of
political parties or grassroots activists who,
unless they are released, will not be able to
participate in the elections. Prison conditions
in Myanmar are harsh – torture is common
and prisoners are denied sufficient food and
basic healthcare. Political prisoners are
frequently transferred to remote locations
far from their families and support networks.
There is a real fear that activists, especially
those from ethnic minorities and the NLD,
which is boycotting the elections, will come
under increased repression as the
elections approach.
And new censorship rules introduced in
June undermine any remaining scope for
independent journalism around the
elections process.
PAST CRACKDOWNS
History shows that public acts of dissent
have resulted in brutal crackdowns.
8/8/88
On 8 August 1988, students took to the
streets in the former capital Yangon
(also called Rangoon) to demand
democracy and human rights from their
government and an end to 26 years of
military rule. Over the next six weeks,
the demonstrations grew in number and
popular support and spread across the
country. Security forces moved in and
violently suppressed the uprising, killing
more than 3,000 people and causing the
enforced disappearance of an unknown
number of others.
Saffron Revolution
In September 2007, monks led tens of
thousands of people in peaceful
demonstrations across Myanmar known as
the Saffron Revolution. The government
eventually responded with lethal force,
firing bullets into crowds and beating
protesters. It is believed that more than
100 people were killed in the crackdown.
As security forces in Myanmar are almost
never held to account for human rights
violations, the use of excessive force in
policing demonstrations is a real concern.
Buddhist monks pray at a riot police road block
in downtown Yangon, Myanmar, 26 September
2007. © AP Photo/The Mandalay Gazette, HO
Widespread and systematic
human rights violations
persist in Myanmar. Unless
the international community
urgently pays attention and
demands essential human rights
protection in the lead-up to
the coming elections and
beyond, people will continue to
be denied the three freedoms
and yet another opportunity
for positive change will be lost.
ACT NOW
As Myanmar’s elections draw near, the international community,
particularly Myanmar’s neighbours, are under pressure to speak
out against the repression of dissent.
It is time for them to speak with one voice, telling Myanmar’s
authorities to uphold the three freedoms.
When Myanmar’s security forces violently put down peaceful
protests during the 2007 Saffron Revolution we pressed ASEAN
to act. They subsequently issued several strong statements,
expressing “revulsion” at the crackdown. However, ASEAN has
yet to speak out strongly on the upcoming elections.
Over the past few months, the foreign ministers of Indonesia,
Malaysia, the Philippines and Thailand have gone on the record,
stressing the need for credible elections to be held. But more
targeted pressure needs to come from ASEAN as a whole in
order to address the human rights that are most at risk in the
lead-up to the elections and beyond.
This is a critical time to call on ASEAN to exercise its influence
and press Myanmar’s authorities to protect the three freedoms
of expression, peaceful assembly and association.
WRITE TO ASEAN
Urge ASEAN member states to uphold the binding principles of
the ASEAN charter of “respect for fundamental freedoms, the
promotion and protection of human rights, and social justice”,
by pressing Myanmar’s authorities to:
• Release immediately and unconditionally all prisoners
of conscience arrested solely on the basis of their peaceful
political activity, ethnicity, or religion.
• Ensure that all people in Myanmar can enjoy the three
freedoms of expression, peaceful assembly and association
throughout the elections and beyond.
Tell the ASEAN ministers to defend the three freedoms in Myanmar
at http://3freedoms.org.
Amnesty International is a global movement of more than 2.8 million people in more
than 150 countries and territories who campaign to end grave abuses of human rights.
Our vision is for every person to enjoy all the rights enshrined in the Universal
Declaration of Human Rights and other international human rights standards.
We are independent of any government, political ideology, economic interest or religion
– funded mainly by our membership and public donations.
Cover: Burmese monks protest outside
Myanmar’s embassy in Colombo, Sri Lanka,
against the Saffron Revolution crackdown,
September 2007. © AP Photo/Eranga
Jayawardena
Index: ASA 16/012/2010
September 2010
Amnesty International
ABN 64 002 806 233
Locked Bag 23
Broadway NSW 2007
1300 300 920
supporter@amnesty.org.au
www.amnesty.org.au

Iran Human Rights........................................... BY ASHRAF ASMI ADVOCATE HIGH COURT, HUMAN RIGHTS ACTIVIST

Iran Human Rights

Amnesty International continues to document serious human rights violations in Iran including detention of human rights defenders and other prisoners of conscience, unfair trials, torture and mistreatment in detention, deaths in custody and the application of the death penalty. Iran executes more people than any country in the world, other than China. Ethnic, religious and linguistic minority communities face persistent persecution. However, some signs of hope have appeared since the election of Hassan Rouhani in June 2013. In September 2013, human rights attorney Nasrin Sotoudeh, on whose behalf Amnesty International activists and its partners campaigned since her arrest three years ago, was released from prison, along with other prisoners of conscience.

Human Rights Concerns

For the past several years, Iranian authorities have been engaged in the brutal repression of Iranian civil society. Targets include labor activists who seek to form independent trade unions, women's rights activists, in particular those involved with the Campaign for Equality who work for equitable treatment under family law, students, journalists, bloggers, and those who advocate for cultural rights for Iran's ethnic and linguistic minorities. Hundreds of people are in detention; many of those serving prison terms have been convicted in unfair trials before Revolutionary Courts on vague charges including "propaganda against the state" or "endangering the security of the state." Iranian authorities have used these vague charges to suppress the right of its citizens to peaceful expression and association. The Iranian government has also endeavored to prevent Iranians from accessing information by blocking internet sites and even harassing the family members of journalists for BBC Persian and VOA Persian, which continue to broadcast news into Iran.
Many people have reported having been tortured in order to force them to make public confessions that can be used against them in legal proceedings. Some detainees - including Sattar Beheshti - have died in custody after being subjected to torture. Furthermore, Iran executes more people than any other country in the world except for China. Iran executed at least 544 people in 2012. Iran is also one of the handful of countries in the world that continue to execute juvenile offenders. Most of the people executed have been convicted of drug-related offenses while many executions are carried out in public.

Upcoming Iran Programs on Repression of Academic Freedom

In anticipation of Amnesty's upcoming campaign on the persecution of students, scholars and scientists in Iran, AIUSA is holding two public programs: one at the New School University in New York on November 13 (in partnership with the New School's Center for Public Scholarship, Scholars at Risk, and the International Campaign for Human Rights in Iran and the other atGeorgetown University in Washington on November 16 (in partnership with the Committee of Concerned Scientists, the American Physical Society, the Abdorrahman Boroumand Foundation and the International Campaign for Human Rights in Iran). Hundreds of students in Iran have been banned from continuing their higher education because of their political activities or involvement in peaceful expression of their opinions, while scholars are fired from their jobs or even imprisoned for their scholarly activities.

Hossein Ronaghi Maleki and Sayed Hossein Kazemeyni Boroujerdi

Blogger Hossein Ronaghi Maleki and Cleric Sayed Hossein Kazemeyni Boroujerdi are in Urgent Need of Medical Care

Nowruz Action

The Persian holiday Nowruz ("new day") is an ancient holiday celebrated on the first day of spring to welcome in the new year. On this Nowruz we want to remember several courageous prisoners of conscience in Iran with Nowruz greetings. Please send cards with Nowruz greetings to let our imprisoned friends know we are thinking of them at this time.

Baha'i Community Leaders

The seven Baha'is - two women and five men - were sentenced to twenty years in prison on 7 August 2010, They are prisoners of conscience, persecuted solely for exercising their right to freedom of religion. The estimated 300,000 members of Iran's Baha'i community-Iran's largest non-Muslim religious minority-are subjected to systematic persecution, including the exclusion from higher education.

US HUMAN RIGHTS CONDITIONS AND ACTS ASHRAF ASMI ADVOCATE HIGH COURT, HUMAN RIGHTS ACTIVIST

US HUMAN RIGHTS 


CONDITIONS AND 

ACTS 

    ASHRAF ASMIADVOCATE HIGH COURT


The protection of fundamental human rights was a foundation stone in the establishment of the United States over 200 years ago. Since then, a central goal of U.S. foreign policy has been the promotion of respect for human rights, as embodied in the Universal Declaration of Human Rights. The United States understands that the existence of human rights helps secure the peace, deter aggression, promote the rule of law, combat crime and corruption, strengthen democracies, and prevent humanitarian crises.
Because the promotion of human rights is an important national interest, the United States seeks to:
  • Hold governments accountable to their obligations under universal human rights norms and international human rights instruments;
  • Promote greater respect for human rights, including freedom from torture, freedom of expression, press freedom, women's rights, children's rights, and the protection of minorities;
  • Promote the rule of law, seek accountability, and change cultures of impunity;
  • Assist efforts to reform and strengthen the institutional capacity of the Office of the UN High Commissioner for Human Rights and the UN Commission on Human Rights; and
  • Coordinate human rights activities with important allies, including the EU, and regional organizations.

The Bureau of Democracy, Human Rights, and Labor (DRL) applies three key principlesto its work on human rights:
First, DRL strives to learn the truth and state the facts in all of its human rights investigations, reports on country conditions, speeches and votes in the UN, and asylum profiles. Each year, DRL develops, edits, and submits to Congress a 5,000-page report on human rights conditions in over 190 countries that is respected globally for its objectivity and accuracy. DRL also provides relevant information on country conditions to the Immigration and Naturalization Service and immigration judges in asylum cases.

Second, DRL takes consistent positions concerning past, present, and future abuses. With regard to past abuses, it actively promotes accountability. To stop ongoing abuses, the bureau uses an "inside-outside" approach that combines vigorous, external focus on human rights concerns (including the possibility of sanctions) with equally robust support for internal reform. To prevent future abuses, it promotes early warning and preventive diplomacy. Each year DRL ensures that human rights considerations are incorporated into U.S. military training and security assistance programs; promotes the rights of women through international campaigns for political participation and full equality; conducts high-level human rights dialogues with other governments; coordinates U.S. policy on human rights with key allies; and raises key issues and cases through diplomatic and public channels.

Third, DRL forges and maintains partnerships with organizations, governments, and multilateral institutions committed to human rights. The bureau takes advantage of multilateral fora to focus international attention on human rights problems and to seek correction. Each year, DRL provides significant technical, financial, or staff support for U.S. delegations to the annual meetings of several international human rights organizations; conducts regular consultations with Native American tribes and serves as the Secretary's principal advisor on international indigenous rights issues; maintains relations with the UN High Commissioner on Human Rights; and supports the creation of effective multilateral human rights mechanisms and institutions for accountability.

news about urs pak, hazrat baba waliet shah qadri noshahai r.a at sargodha........ report by ashraf asmi advocate , human rights activist


Friday, 17 October 2014

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حکمرانوں کا ادراک اور بیرونی و اندرونی خلفشار ۔ تحریر میاں محمد اشرف عاصمی ایڈووکیٹ ہائی کورٹashrf asmi advocate article about current affairs


حکمرانوں کا ادراک اور بیرونی و اندرونی خلفشار  

 میاں محمد اشرف عاصمی

 ایڈووکیٹ ہائی کورٹ



پاکستانی معیشت اور سماج اِس وقت سخت دباؤ میں ہیں۔ اِسی طرح پاکستانی کی حکومت بھی اپنی سمت متعین کرنے کے حوالے سے نابلد دیکھائی دیتی ہے۔ حالیہ بجلی کے بلوں کے بحران نے پوری قوم کو شدید تکلیف میں مبتلا کردیا ہے۔نواز لیگ جس انداز میں سیاست میں اپنا مقام بنا ء پائی تھی اور اُس نے پیپلز پارٹی کو دوسرئی قطار میں لا کھڑا کیا تھابالکل وہی حال اب پی ٹی آئی نون لیگ کے ساتھ روا رکھے ہوئے ہے۔عوام کی غالب اکثریت نے یہ امیدیں لگائی تھیں کہ زرداری صاحب کی حکومت تو معاشی مضبوطی کے لیے تو کچھ نہ کرسکی لیکن نواز شریف پر قوم کو بہت امیدیں تھیں لیکن پچھلے 18ماہ کی حکو متی کارکردگی کے معاشی ا عشارئیے نوحہ کناں ہیں۔کیا ہی اچھا ہوتا اگر جناب وزیراعظم نواز شریف سٹیٹس کو کے خاتمے کے لیے آخری حد تک چلے جاتے تو جو لوگ عمران قادری کی طرف دیکھ رہے ہیں وہ ن لیگ کے شُکر گزار ہوتے۔ راقم کے خیال میں شاید ن لیگ کی لیڈر شپ کو ادراک نہیں کہ آزاد میڈیا اور سوشل میڈیا کی نفوس پذیری نے اب پہلے والی حالت نہیں رہنے دی اب تو دور دراز علاقوں میں مقیم لوگ بھی سیاسی سوجھ بوجھ کے حامل ہوچُکے ہیں۔ پاکستانی قوم حکومت سے اور کچھ نہیں بس زندہ رہنے کے لیے جتنی سانسیں درکار ہوتی ہیں اُس کیااجازت مانگتی ہیں۔نواز شریف اور شھباز شریف ذاتی طور پر عوام کی بھلائی کے لیے بے چین ہیں لیکن صرف دو بندئے تو پوری پاکستانی قوم کے لیے کافی نہیں بلکہ پوری حکومتی مشینری کو بطور ٹیم کام کرنا وقت کی اہم ترین ضرورت ہے۔ شھباز شریف صاحب کا ادراک اور کام کی لگن اور جنون ساری قوم پر واضع ہے لیکن ایسا صرف ہوا کے بگولے کی مانند ہی دیکھائی دیتا ہے۔ غریب آدمی جس طرح نجی ہسپتالوں کے جلاداور گردہ فروش ڈاکٹروں کے ہاتھوں ظلم کا شکار ہے اُس کی وجہ صرف یہ ہی ہے کہ شھباز شریف کو سب اچھا کہ رپورٹ دی جاتی ہے۔ اِسی طرح لوگ پولیس کے ہاتھوں اذیت ناک صورتحال سے دوچار ہیں۔ کیو نکہ پولیس کو سیاستدان یعنی ایم پی ائے اور ایم این اے اپنے گھر کی باندھی بنائے ہوئے ہیں اُن کی سیاست کا مرکز ومحور ہی تھانہ اور کچہری ہے۔شھباز شریف پچھلے سات سالوں سے مسلسل پنجاب کے بلا شرکت غیرئے حکمران ہیں لیکن پولیس کا قبلہ درست نہیں ہو پایا۔ یہ تو ہے عمومی صورتحال جس سے پاکستانی قوم نبرد آزما ہے۔دوسری طرف مودی کی حلومت نے آتے ہی پاکستانی سرھدوں پر دباؤ برھا دیا ہیحکومت تو ابھی تک دھرنوں اور جلسوں کی وجہ سے سخت دباؤ میں ہے۔ان حالات میں ایک طرف پاکستانی قوم اندرونی محاذ پر مشکلات کا شکار ہے پا کستانی فوج تاریخ کی مشکل ترین جنگ دہشت گردی کے خلاف اپنے ہی ملک میں لڑ رہی ہے۔ افغانستان میں دہشت گرد، امریکہ کی گود میں بیٹھ کر پاکستانی فوج کے ساتھ جنگ کر رہے ہیں ، بھارت مسلسل سرحدوں پر گولہ باری کر رہا ہے۔اُدھر سے ایران بھی پاکستان کو دھمکیاں دئے رہا ہےپاک فوج۔چپے چپے کی حفاظت پر مامور پاک فوج کے افسر وجواندد رحقیقت ان حلات میں صرف ایک ہی ادارہ ہے جو پاکستان کی بقا کی جنگ لڑ رہا ہے وہ ہیاُس جھنڈئے کو تھامے کھڑئے ہیں جو جھنڈا دین اسلام کا ہے جس جھنڈئے کی حفاظت کے لیے غزوہ بدر سے لے کر ابتک مسلمانوں کے پائے استقلا ل میں کوئی لغزش نہیں ہے ۔اِس عظیم مشن کی آبیاری میں آقا کریمﷺ کی جدوجہد اپنی مثال آپ ہے۔ صحابہ اکرامؓ نے ہمیشہ دین مصطفے کریمﷺ کے لیے اپنا تن من دھن سب کچھ قربان کیا۔پاک فوج آج اُسی مشن کی حفاظت کے لیے خارجیت کے خلاف برسرپیکار ہے۔جہاد کے حوالے سے نبی پاک ﷺ کے غلاموں نے ہمیشہ اپنا فریضہ ادا کیا ہے۔ ۔بین الاقوامی سازشوں نے جس طرح لیبیا میں جو کچھ ہوا اور جس طرح وہاں خون خرابہ کیا گیا معمر قذافی کو موت کے گھاٹ اُتار دیا گیا۔اِسی طرح عراق کی اینٹ سے اینٹ بجا دی گئی عراقی صدر صدام حسین کو عبرت کا نشان بنانے کے لیے وہ دن چُنا گیا جب مسلمانوں کی عید کا دن تھا اور دنیا بھر کے ذرائع ابلاغ اور الیکٹرانک میڈیا صدام حسین کی پھانسی کا منظر براہ راست دکھا رہے تھے اور لاکھوں لوگوں عراق میں خون میں نہلا دیا گیاعراق کو تباہ برباد کرکے رکھ دیا گیا۔ وہاں کچھ بھی سلامت نہیں رہا۔بات یہاں تک ہی نہیں رہی مصر میں حالات جہاں تک پہنچے ہیں اور وہاں جس طرح عوام کا قتل عام ہورہا ہے اُس حوالے سے کوئی دو آرا نہیں پائی جاتی ہیں۔مصری عوام اِس وقت یرغمال بنے ہوئے ہیں۔عراق اور مصر میں خانہ جنگی کا ماحول ہے۔یہ داستانیں صدیوں پرانی نہیں ہیں جب خبریں ایک جگہ سے دوسری جگہ پہنچ نہیں پاتی تھیں یہ انٹرنیٹ، تھری جی فورجی فور کا دور ہے۔ آن واحد میں دنیا کے ایک کونے کی خبر لاءئیو دوسرئے کونے میں دکھا دی جاتی ہے۔شام میں ایک لاکھ سے زیادہ لوگ لقمہ اجل بن چکے ہیں۔ تباہ برباد کرکے رکھ دیا گیا ہے شام کو ۔بھوک افلاس نے ڈیرئے ڈال رکھے ہیں۔کشمیر قیام پاکستان سے لے کر اب تک خون سے رنگین ہے اور قبرستانوں میں جگہیں کم پڑتی جارہی ہیں افغانستان کی قسمت بھی کچھ ایسی ہی ہے سویت حملے سے لے کر اب تک افغانستان میں قتل و غارت عروج پر ہے امریکی سامراج جن کو پہلے دوست رکھتا تھا اب اُن کے خلاف ایک دہائی سے بھی زیادہ عرصہ گزر چکا ہے لڑ رہا ہے۔ لاکھوں افغان قتل کردئیے گئے ہیں۔ تباہ حال افغانستان بھوک افلاس کا عبرتناک نشان بن چکا ہے۔اِسی طرح یمن میں بھی شورش جاری ہے بحرین میں بھی لااوا پک چکا ہے اور اِس کا حال گزشتہ مہینوں میں دیکھا بھی جا چکا ہے۔مسلم دنیا کے حوالے سے ایران اور سعودی عرب کا کردار قابل ستائش نہیں ہے۔ اپنی صدیوں سے جاری سرد جنگ کی وجہ سے یہ دونوں ممالک مسلمان ممالک میں ہونے والی تخریبی سرگرمیوں کو آشیرباد دیتے ہیں۔ نتیجہ سب کے سامنے ہے۔ فرقہ ورانہ جنگ کے بیج بو دئیے گئے ہیں اور سعودی عرب اور
ایران اس حوالے سے اپنا کردا ر ادا کرہے ہیں۔خونِ مسلمان کی ارزانی کا اندازہ اِس سے لگایا جاسکتا ہے کہ امریکی سامراج مسلمانوں کو تہہ وبالا کرنے پہ تُلا ہوا ہے لیکن مسلمان ممالک کبوتر کی طرح آنکھیں موندھے ہوئے ہیں۔مُتذکرہ بالا ممالک میں خواتیں بوڑھے اور بچے جس جہنم میں زندگی گزار رہے ہیں اُسکا تصور بھی نہیں کیا جاسکتا۔ گاجر مولیوں کی طرح بچوں بوڑھوں عورتوں کو شھید کیا جارہا ہے۔ترکی، پاکستان، ایران اور سعودی عرب اگر یہ ممالک آپس میں مل بیٹھ جائیں تو شائد امریکی سامراج کو مسلمانوں کے خون سے ہولی کھیلنے سے منت سماجت کرکے روک سکیں۔ پاکستان میں جاری دہشت گردوں کے خلاف جنگ دراصل بھارت، امریکہ کے خلاف ہے اور پاکستان میں بلوچستان اور کے پی کے میں جتنا نقصان پاک فوج اُٹھا چکی ہے اُس کے مثال ماضی میں نہیں ملتی۔ عام جوان سے لے کر جرنیل تک اِس دہشت گردی کی جنگ میں شھید ہوئے ہیں۔ اِسی طرح عوام بھی ہزاروں کی تعداد میں دہشت گردی کی نذر ہوچکے ہیں۔ مالی نقصان بھی کھربوں میں ہے۔ہمارئے ملک کے سیاستدان نہ جانے کہاں بستے ہیں وہ ایک دوسرئے کی ٹانگیں کھینچ رہے ہیں اُنھیں اِس بات کا ادراک ہی نہیں ہے کہ خدا نخواستہ ملک کے وجود کو شدید خطرات لاحو ہیں اور اِن خطرات کا مقابلہ کرنے کے لیے آپس میں اتحاد و اتفاق ہونا ضروری ہے۔پاک فوج آپریشن عضب میں دُشمن سے برسرپیکار ہے۔ہمیں بطور قوم یہ بات طے کرلینی چاہیے کہ ہم نے پرائی جنگوں میں نہیں گھسنا اگر ہم اپنے ملک کے داخلی معاملات کو کنڑول میں کرلیں تو باہر کا کوئی بھی دُشمن ہمارا بال بیکا نہیں کر سکتا۔ میر جعفروں اور میرصادقوں کو بے نقاب کرنا ہوگا۔دین کے نام پر خارجی عناصر کو اپنے وطن میں کام سے روکنا ہوگا۔ ہر ملک ، سوچ، زبان مذہب کے پیروکاروں کو حق زندگی دینا ہوگا۔جن عوامل نے دہشت گردی کو ہوا دی اُن میں پیٹرو اسلام کی حامل نام نہاد دینی جماعتیں بھی شامل ہیں جو اپنے نظریات کو باقی سب پر ٹھونسنا چاہتی ہیں اِس حوالے سے ہمارئے برادر ممالک ایران اور سعودی عرب کی حکومتوں کو بھی یہ گزارش کرنا ہوگی کہ آپ اپنی سرد جنگ میں دوسرے ممالک کے انسانوں کو ایندھن کیوں بنا رہے ہیں۔اس صورحال میں پاکستانی حکومت کو اعتدال کا رستہ اپنا کر ملک میں جاری سیاسی، معاشی بد حالی کو کنٹرول کرنا ہوگا۔ ہندوستانی فوج اِس وقت پاکستانی کے اندرونی حالات سے فائدہ اُٹھانا چاہتی ہے۔ موجودہ حلات میں پاکستانی حکمران طبقے کو وقت کی آہٹ پر کان دھرنے ہوں گے امریکہ بھارت، ایران کی دھمکیاں ، دہشت گردی کے خلاف پاکستانی فوج کی جنگاور پاکستان کے اندر سیاسی و معاشی خلفشار اب حکمرانوں سے عقلمندانہ فیصلوں کا متقاضی ہے۔ اِس لے حکمرانوں کو اپنا اندازِ حکمرانی اب بدلنا ہوگا۔

Thursday, 2 October 2014

SALES TAX IN PAKISTAN BY:MIAN ASHRAF ASMI ADVOCATE HIGH COURT


































                                       SALES TAX IN PAKISTAN
    MIAN ASHRAF ASMI
    ADVOCATE HIGH COURT

  Sales Tax was a provincial subject at the time of partition. It was being administered in the provinces of Punjab & Sindh as provincial levy. Sales tax was declared a federal subject in 1948 through the enactment of General Sales Tax Act, 1948 and in 1952, this levy was transferred permanently to the Central Government. Sales tax was levied at the standard rate of 6 pies per rupee at every stage whenever a sale was effected. The trading community protested against this system, and this resulted in the enactment of Sales Tax Act 1951. A system of licensed manufacturers & wholesalers was instituted whereby they were allowed to purchase goods free of sales tax from each other and pay tax on sales to unlicensed traders. Imports were chargeable to Sales Tax but the licensed manufacturers & wholesalers were allowed to import goods without the payment of Sales Tax. Later on Sales Tax became chargeable on locally produced & imported goods at the time of their sales & import, respectively. The sales tax, was collected under the Finance Ordinance, 1956, on goods which were chargeable to Central Excise Duty, as if it were a duty of Central Excise. In April 1981, by virtue of an amendment in the Sales Tax act, 1951, the collection of Sales Tax on non-excisable goods was also entrusted to the Central Excise Department. In the late eighties the government decided to replace Sales Tax with the Value Added Tax in the country as a part of its structural adjustment program which was undertaken to correct anomalies & distortions both in our tax & non-tax regimes. Accordingly new enactment titled Sales Tax Act 1990 replaced Sales Tax Act 1951 with effect from 1-11-1990.Following sectors are required to get registration for sales tax and charge sales tax on their supplies/ services: Manufacturing,  Import, Services, Distribution, Wholesale & Retail stage.
       Previously it was being charged at the manufacturing & import stage, and its scope has been extended    now to remaining sectors. Sales Tax is chargeable on all locally produced and imported goods except computer software, poultry feeds, medicines and unprocessed agricultural produce of Pakistan and other goods specified in Sixth Schedule to The Sales Tax Act, 1990.

Every person in sectors mentioned above, who makes a taxable supply in Pakistan is required to be registered under the Sales Tax Act. However, manufacturers having taxable turnover below five million rupees and also utility bill below Rs. Seven lac during the last twelve months are exempted from registration and payment of sales tax. Similar exemption is also available to retailers having total turnover below Rs. five million in the last twelve  months. The rate for sales tax is 16% of value of supplies. However, there are some items which are chargeable to sales tax at 18.5% or 21% of value of supplies (see SRO 644(I)/2007 as amended by SRO 537(I)/2008 dated 11th June 2008) The Registration Form(s) are submitted to the Central Registration Office, FBR, or Sales Tax Collectorates/ RTOs for the allotment of a Registration Number by the persons liable to be registered under the Sales Tax Act. The taxpayer is then issued a Certificate of Registration.As per law each registered person must file a return by the 15th of each month regarding the sales made in the last month.
All registered persons are required to file returns electronically and in such cases the payment is to be made by the 15th and return can be submitted on FBR’s e-portal by 18th. Detailed procedure in this respect is given in Sales Tax General Order no. 04 of 2007. There are some sectors which are required to file returns on quarterly (tri-monthly) basis e.g. retailers including dealers of specified electric goods and CNG dealers. All registered persons are required to maintain records at their business premises of the goods purchased and supplied made by them. All the records are required to be kept for a period of 5 years. n cases where the Input Tax exceeds the Output Tax due from the registered person in respect of a tax period because of exports or other zero-rated supplies, the excess amount of input is refunded back to the taxpayer within 45 days. In all other cases of excess input tax, the Board can specify the procedure for refund. If a registered person does not pay the tax within the specified time or claims a tax credit or refund which is not admissible to him, or incorrectly applies the rate of zero percent to the supplies made by him, he has to pay the additional tad at the following rates:           
One and half percent of tax due or the part thereof per moth;
However, in case of tax fraud, the rate of additional tax shall be two percent per month. The work regarding Arrears gets initiated in the following cases:
  • Late or no submission of the Returns
  • Amount paid is less than the tax amount payable
  • A demand raised after an audit/ scrutiny is upheld after adjudication