7. Amendment of Section 31, Act XL of 1997.—In the said Act, in Section 31, in sub-section (4), for the second proviso the following shall be substituted, namely:—

"Provided further that the Authority may, on a monthly basis and not later than a period of seven days, make adjustments in the approved tariff on account of any variations in the fuel charges and, policy guidelines as the Federal Government may issue and, notify the tariff so adjusted in the official Gazette.".

8. Amendment of Section 38, Act XL of 1997.—In the said Act, in Section 38, after sub-section (2), the following new sub-section shall be added, namely:--

"(3) Any person aggrieved by any decision or order of the Provincial Office of Inspection may, within thirty days of the receipt of the order, prefer an appeal to the Authority in the prescribed manner and the Authority shall decide such appeal within sixty days.".

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RULES, 2011

DISTRICT LEGAL EMPOWERMENT COMMITTEES (CONSTITUTION & FUNCTIONS) RULES, 2011

[Gazette of Pakistan, Extraordinary, Part-II, 9^th July, 2011]

S.R.O. 684(I)/2011, dated 2.7.2011.—In exercise of powers conferred by sub-section (1) of Section 9 of the Law & Justice Commission of Pakistan Ordinance (XIV of 1979), the Law & Justice Commission of Pakistan is pleased to make the following rules for Constitution and regulating the functions of the District Legal Empowerment Committees.

1. Short title and commencement.—(i) These Rules may be called the District Legal Empowerment Committees (Constitution & Functions) Rules, 2011.

(ii) They shall come into force at once.

2. Definitions.—In these rules, unless there is anything repugnant in the subject or context,—

(a) "Chairperson" means Chairperson of the District Legal Empowerment Committee;

(b) "Committee" means the District Legal Empowerment Committee constituted to administer and manage funds for the purpose of provision of legal aid to the deserving litigants;

(c) "Deserving litigant" means a litigant who might otherwise be unable to obtain legal aid or assistance for protecting his genuine legal rights or interests, involved in litigation, on account of his limited financial resources.

(d) "District Legal Empowerment Fund" means an amount allocated for District Legal Empowerment Committee from the Legal Empowerment Fund Window of Access to Justice Development Fund or other grants or donations made by the Federal Government, Provincial Government or a Local Government.

(e) "Legal aid" means free legal aid or assistance extended to a deserving litigant by the Committee in areas hereinafter prescribed.

(f) "Member" means member of the District Legal Empowerment Committee.

3. Establishment of the Committee.—The Committee shall be constituted by the Law and Justice Commission of Pakistan with the concurrence of the concerned High Court and the Provincial Government.

4. Composition of Committee.—(i) The composition of the Committee shall be as under:—

(a) District & Sessions Judge/Zilla Qazi as ex-Officio chairperson;

(b) District Co-ordination Office/Deputy Commissioner/ Political Agent, member ex-officio.

(d) President, District Bar Association, member ex-officio; and

(e) A Representative of the Civil Society as co-opted member of the Committee.

(ii) The co-opted member shall be selected by the Committee, for a period of three years but shall be eligible for re-appointment for another term.

(iii) The co-opted member shall hold the office during the pleasure of the Committee and can be removed earlier by majority of its members.

(iv) The co-opted member may resign from his office by writing under his hand addressed to the Chairperson.

(v) The Committee may designate any of its members as Secretary to the Committee who shall act and perform such functions as may be assigned to him by the Committee.

5. Functions of the Committee.—(i) Subject to the provisions of any other law for the time being in force, the Committee shall extend funds for provision of legal aid to the deserving litigants.

(ii) Without prejudice to the generality of the provisions of sub-rule (i) of the Rule 4, the legal aid may be extended in following areas:-

(a) Professional fee/honorarium payable to lawyer;

(b) Court fee;

(d) Process fee; and

(e) Any other area which the Committee may deem appropriate in a particular case, for extending legal aid to the deserving litigant.

6. Meetings of the Committee.—(i) The Committee shall hold its meeting at least once in a month to consider applications of the deserving litigants for grant of legal aid for pursuing their cases in the Courts, however, it may hold special meetings in view of any such application warranting urgent disposal.

(ii) Presence of 50% members including chairperson shall constitute the quorum for a meeting.

(iii) All decisions of the Committee shall be expressed in terms of opinion of the majority of its members.

(iv) The Committee shall report its performance together with its recommendations, if any, to the Commission through High Court, within seven days of each meeting.

7. Procedure for Grant of Legal Aid.—(i) Any deserving litigant shall submit requests in writing on a plain paper addressed to the Chairperson or in a manner prescribed by the Committee. The application must clearly contain the request for payment as prescribed by Rule 5 (ii) to plead his case before the Court. The applications must be accompanied by National Identity Card or any other document of identity.

(ii) The Superintendent District Jail may also forward applications of the under trial or convicted prisoners, or any person confined in jail in relation to civil proceedings after necessary verification that the applicant is a deserving litigant.

(iii) The Committee may also consider cases referred by any Court for provision of legal aid to the person whose case is pending before such Court.

(iv) Office of the Chairperson shall register the applications in the relevant register with brief particulars and by assigning Diary No. The applications so registered shall be placed before the Chairperson who if thinks appropriate may refer the same to any other person for verification and report qua financial position of the applicant.

(v) The application shall be examined by the Committee in its monthly or special meeting, as the case may be, which shall determine the eligibility or otherwise of applicant for grant of legal aid, the manner, nature and extent of such aid:

Provided that a person shall not be entitled to legal aid, for whom an advocate or public prosecutor or Government pleader has already been appointed in the same case, under any other law for the time being in force.

(vi) The decision of the Committee shall be final; however, this shall not debar the applicant litigant to apply again after furnishing sufficient proof that his financial condition has been weakened to bear the expenses of litigation.

8. Selection of Legal Practitioner.—(i) The Committee in consultation with Vice Chairman, Provincial Bar Council, President, District Bar Association and approval of the Chief Justice of High Court shall maintain a list of legal practitioners to be appointed for the purpose.

(ii) A legal practitioner having at least five years standing at the Bar would be eligible for appointment.

(iii) The Committee shall determine the fee of the legal practitioner and it may vary from case to case however, it shall not be more than Rs. 20,000/- in any circumstances for a case.

(iv) If the Committee is satisfied that performance of the lawyer appointed for the purpose is not satisfactory, may substitute him with another lawyer and delete his name from the list.

(v) The Committee shall examine the performance of each legal practitioner on annual basis and may amend the list on the basis of their efficiency and output.

9. Management and Accounts of the Fund.—(i) The District Legal Empowerment Fund shall be operated through an account to be opened in a branch of an authorized bank, which shall be operated by the Chairperson.

(ii) The Accountant of the District Court shall maintain all records of the District Legal Empowerment Fund including books of account, cash book, ledgers, cheques and other record.

(iii) The Accountant shall submit the accounts of the District Legal Empowerment Fund in the manner and form specified by the Committee and shall lay a statement of funds transferred from the Law and Justice Commission of Pakistan and or any other source and also maintain statements of expenditures and releases.

(iv) The Committee shall submit half yearly and annual audited accounts of the District Legal Empowerment Fund to the Commission through High Court.

(v) All payments shall be made through cross cheques under the signature of the Chairperson subject to decision of the Committee.

(vi) The Committee shall release funds in favour of legal practitioner in two installments; first installment shall be paid at the time of assigning the case while the final installment shall be paid after verification of the fate of the case.

(vii) The Committee after receiving copy of final order with regard to the case assigned to a legal advisor may also call report from the concerned Court for the purpose of verification of disposal of the case.

(viii) The internal audit of the District Legal Empowerment Fund shall be conducted annually in accordance with the relevant laws, rules or bylaws of the Provincial Government.

(ix) The internal audit report shall be communicated to the Commission through High Court.

10. Relaxation of Rules.—The Chairperson may, for the reasons to be recorded in writing relax strict application of any rule in appropriate cases.

11. Interpretation of Rules.—Any question relating to the interpretation of these rules shall he decided by the Chairperson.

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REGULATIONS, 2011

TELECOM CONSUMERS PROTECTION (AMENDMENT) REGULATIONS, 2011

[Gazette of Pakistan, Extraordinary, Part-II, 10^th October, 2011]

S.R.O. 964(I)/2011, dated 22.9.2011.—In exercise of the powers conferred under sub-clause (o) of sub-section (2) of Section 5 of the Pakistan Telecommunication (Re-organization) Act of 1996, the Pakistan Telecommunication Authority is pleased to notify following amendments in the Telecom Consumers Protection Regulations, 2009.

1. Short Title and Commencement.—(1) These Regulations shall be called the Telecom Consumers Protection (Amendment) Regulations, 2011.

(2) They shall come into force from the date of gazette notification.

2. Amendment of Regulation 3, S.R.O. 300(I)/2009 of 2009.—In the Telecom Consumers Protection Regulations. 2009, amendments in Regulation 3 titled as "Definitions" at Page 1079 of S.R.O. 300(I)/2009 of 2009 shall be incorporated as follows:—

(a) in sub-clause (xi) of sub-regulation (1) of regulation 3, the word "and" appearing after the semi-colon shall be deleted; and

(b) after amending sub-clause (xi) of sub-regulation (1) of regulation 3 as above, a new additional sub-clause "(xi-a)" shall be inserted as follows:

"(xi-a) "Special Occasion" means Ramadan, Eid day, Hajj, New Year, Independence day, Shab-e-Baraat, Shab-e-Miraj pre-defined in terms of days with each package; and"

(ii) a person who is employed on contract, or on work-charged basis, or who is paid from contingencies; or

(iii) a person who is a worker or 'workman' as defined in the Factories Act, 1934 (XXV of 1934) or the Workmen's Compensation Act, 1923 (VIII of 1923);

(d) "Initial recruitment" means appointment made otherwise than by promotion or transfer;

(e) "Pay" means the amount drawn monthly by a civil servant as pay, and includes technical pay, special pay, personal pay and any other emoluments declared as pay by the prescribed authority;

(f) "Permanent post" means a post sanctioned without limit of time;

(g) "Prescribed" means prescribed by rules;

(h) "Profroma promotion" means predating of promotion of civil servant or retired civil servant with effect from the date of regular promotion of his junior, for the purpose of fixation of pay and payment of arrears as may be prescribed.

(i) "Promotion" means appointment of a civil servant to a higher post in the service or cadre to which he belongs.

(j) "Province" as the province of Gilgit-Baltistan.

(k) "Rules" means the rules made or deemed to have been made under this Act;

(l) "Selection authority" means the Gilgit-Baltistan Public Service Commission, Departmental selection board, departmental selection committee or other authority or body on the recommendation of or in consultation with which any appointment or promotion, as may be prescribed, is made; and

(m) “Temporary post" means a post other than a permanent post.

(2) For the purpose of this Act, an appointment whether by promotion or otherwise, shall be deemed to have been made on regular basis if it is made in the prescribed manner.

CHAPTER II
TERMS AND CONDITIONS OF SERVICE OF CIVIL SERVANTS

3. Terms and conditions.—The terms and conditions of service of a civil servant shall be as provided in this Act and the rules.

4. Appointments.—Appointments to a civil service of the Province or to a civil post in connection with the affairs of the Province, shall be made in the prescribed manner by the Governor or by a person authorised by him in that behalf.

5. Probation.—(1) An initial appointment to a service or post referred to in Section 4, not being ad hoc appointment, shall be on such probation and for such period of probation as may be prescribed.

(2) Any appointment of a civil servant by promotion or transfer to a service or post may also be made on such probation and for such period of probation as may be prescribed.

(3) Where, in respect of any service or post, the satisfactory completion of probation includes the passing of a prescribed examination, test or course or successful completion of any training, a person appointed on probation to such service or post who, before the expiry of the "original or extended period of his probation, has failed to pass such examination or test or to successfully complete the course or the training shall, except as may be prescribed otherwise:--

(a) if he was appointed to such service or post by initial recruitment, be discharged; or

(b) if he was appointed to such service or post by promotion or transfer, be reverted to the service or post from which he was promoted or transferred and against which he holds a lien or, if there be no such service or post, be discharged.

6. Confirmation.—(1) A person appointed on probation shall, on satisfactory completion of his probation, be eligible for confirmation in a service or a post as may be prescribed.

(2) A civil servant promoted to a post on probation shall, on satisfactory completion of his probation, be confirmed in such post as may be prescribed.

(3) A civil servant promoted to a post on regular basis shall be confirmed after rendering satisfactory service for such period as may be prescribed.

(4) There shall be no confirmation against any temporary post.

(5) A civil servant who, during the period of his service, was eligible for confirmation in any service or against any post, retires from service before confirmation shall not, merely by reason of such retirement, be refused confirmation in such service or against such post or any benefits accruing thereof.

(6) Confirmation of a civil servant in a service or against a post shall take effect from the date of the occurrence of a permanent vacancy in such service or against such post or from the date of continuous officiation, in such service or against such post, whichever is later.

7. Seniority.—(1) Seniority on initial appointment to a service, cadre, or post shall be determined in the prescribed manner.

(2) Seniority in a post, service or cadre to which a civil servant is promoted shall take effect from the date of regular appointment to a post:

Provided that, civil servants who are selected for promotion to a higher post in one batch shall, on their promotion to the higher grade retain their inter se seniority as in the lower grade.

(3) For proper administration of service or cadre the appointing authority shall from time to time cause a seniority list of the members of such service or cadre to be prepared.

(4) Subject to the provisions of sub-section (3), the seniority of a civil servant in relation to other civil servants belonging to the same service or cadre whether serving in the same department or office or not shall be determined in such manner as may be prescribed.

8. Promotion.—(1) A civil servant shall be eligible to be considered for appointment by promotion to a post reserved for promotion in the service or cadre to which he belongs in a manner as may be prescribed; provided that he possesses the prescribed qualifications.

(2) Promotion including proforma promotion shall not be claimed by any civil servant as of right.

(3) Promotion shall be granted with immediate effect and be actualized from the date of assumption of charge of the higher post, and shall in no case be granted from the date of availability of post reserved for promotion.

(4) A civil servant shall not be entitled to promotion from an earlier date except in the case of proforma promotion.

(5) A retired civil servant shall not be eligible for grant of promotion or proforma promotion.

(6) A post referred to in sub-section (1) may either be a selection post or a non-selection post to which promotion shall be made as follows:--

(a) in the case of a selection post, on the basis of selection on merit; and

(b) in the case of non-selection post, on the basis of seniority-cum-fitness.

9. Posting and transfer.—Every civil servant be liable to serve anywhere within or outside the Province in any post under the Government of the Gilgit-Baltistan or the Federal Government or any Provincial Government or a local authority or a corporation or a body set up or established by any such Government:

Provided that, where a civil servant is required to serve in a post outside his service or cadre, his terms and conditions of service as to his pay shall not be less favourable than those to which he would have been entitled if he had not been so required to serve.

10. Termination of Service.—(1) The service of a civil servant may be terminated without notice:--

(i) during the initial or extended period of his probation:

Provided that, where such civil servant is appointed by promotion on probation or, as the case may be, is transferred and promoted on probation from one Service cadre or post to another Service cadre or post he shall not be terminated so long as, he holds a lien against his service or cadre, and he shall be reverted to his former Service or as the case may be, cadre or post;

(ii) if the appointment is made on ad hoc basis liable to termination on the appointment of a person on the recommendation of the selection authority, on the appointment of such person.

(2) In the event of a post being abolished or number of posts in a cadre or grade being reduced the services of the most junior person in such cadre service shall be terminated.

(3) Notwithstanding the provisions of sub-section (1) but subject to the provisions of sub-section (2), the service of a civil servant in temporary employment or appointed on ad hoc basis shall be liable to termination on days' notice or pay in lieu thereof.

11. Retirement from service.—(1) Civil Servant shall retire from service:—

(i) on such date after he has completed twenty five years of service qualifying for pension or other retirement benefits as the competent authority may, in public interest, direct; or

(ii) where no direction is given under clause (i) on the completion of the sixtieth year of his age.

(2) No direction under clause (i) of sub-section (1) shall be made until the Civil Servant has been informed in writing of the grounds on which it is proposed to make the direction and has been given a reasonable opportunity of showing cause against the said direction.

Explanation:—In this section, "competent authority" means the appointing authority prescribed in Rule 6 of the Gilgit-Baltistan Civil Servants (Appointment, Promotion and Transfer) Rules, 2011.

12. Employment after retirement.—(1) A retired civil servant shall not be re-employed under the Government unless such re-employment is necessary in the public interest and, is made, except where the appointing authority is the Governor, with the prior approval of the authority next above the appointing authority.

(2) Subject to the provisions of sub-section (1) of Section 3 of the Government Servants (Employment with the Foreign Government) (Prohibition) Act, 1966, a civil servant may, during leave preparatory to retirement, or after retirement from Government service, seek any private employment:

Provided that, where employment is sought by a civil servant while on leave preparatory to retirement, he shall obtain the prior approval of the prescribed authority.

13. Conduct.—The conduct of civil servant shall be regulated by rules made by Government or a prescribed authority, whether generally or in respect of a specified group or class of civil servants.

14. Efficiency & Discipline.—A civil servant shall be liable to such disciplinary action and penalties in accordance with such procedure as may be prescribed.

15. Pay.—A civil servant appointed to a post shall be entitled, in accordance with the rules, to the pay sanctioned for such post:

Provided that, when the appointment is made on a current charge basis or by way of additional charge, his pay shall be fixed in the prescribed manner:

Provided further that, where a civil servant has been dismissed or removed from service or reduced in rank, he shall, in the event of the order of dismissal, removal from service or reduction in rank being set aside, be entitled to such arrears of pay as the authority setting aside the order may determine.

16. Leave.—A civil servant shall be allowed leave in accordance with the leave rules applicable to him:

Provided that the grant of leave shall depend on the exigencies of service and shall be at the discretion of the competent authority.

17. Pension and gratuity.—(1) On retirement from service, a civil servant shall be entitled to receive such pension, or gratuity as may be prescribed.

(2) In the event of death of a civil servant, whether before or after retirement, his family shall be entitled to receive such pension, or gratuity, or both, as may be prescribed.

(3) No pension shall be admissible to a civil servant who is dismissed or removed from service for reasons of discipline but Government may sanction compassionate allowance to such a servant, not exceeding two-thirds of the pension or gratuity, which would have been admissible to him if he had been by bodily or mental infirmity incapacitated for further service on the date of such dismissal or removal.

(4) If the determination of the amount of pension or gratuity admissible to a civil servant is delayed beyond one month of the date of his retirement or death, he or his family, as the case may be, shall be paid provisionally such anticipatory pension or gratuity as may be determined by the prescribed authority according to the length of service of civil servant which qualifies for pension or gratuity and any overpayment consequent upon such provisional payment shall be adjusted against the amount of pension or gratuity finally determined as payable to such civil servant or his family.

18. Provident Fund.—(1) Before the expiry of the third month of every financial year, the accounts officer or other officer required to maintain provident fund accounts shall furnish to every civil servant subscribing to a provident fund the account of which he is required to maintain a statement under his hand showing the subscriptions to, including the interest accruing thereon, if any and withdrawals or advances from his provident fund during the preceding financial year.

(2) Where any subscription made by a civil servant to his provident fund has not been shown or credited in the account by the accounts officer or other officer required to maintain such account, such subscription shall be credited to the account of the civil servant on the basis of such evidence as may be prescribed.

19. Benevolent Fund and Group Insurance.—All civil servants and their families shall be entitled to the benefits admissible under the Federal employees (Benevolent Fund & Group Insurance) Act, 1965 and the Gilgit-Baltistan Government Employees Welfare Fund Act, 2011 and the rules made thereunder.

20. Right of appeal or representations.—(1) Where a right to prefer an appeal or apply for review in respect of any order relating to the terms and conditions of his service is allowed to a civil servant by any rules applicable to him, such appeal or application shall, except as may otherwise be prescribed, be made within sixty days of the communication to him of such order.

(2) Where no provision for appeal or review exists in the rules in respect of any order, a civil servant aggrieved by any such order may, except where such order is made by the Governor, within sixty days of the communication to him of such order, make a representation against it to the authority next above the authority which made the order:

Provided that, no representation shall lie on matters relating to the determination of fitness of a person to hold a particular post or to be promoted to a higher post.

CHAPTER-III
MISCELLANEOUS

21. Saving.—Nothing in this Act or in any rule shall be construed to limit or bridge the power of the Governor to deal with the case of any civil servant in such manner as may appear to him to be just and equitable:

Provided that, where this Act or any rule is applicable to the case of a civil servant, the case shall not be dealt with in any manner less favourable to him than that provided by this Act or such rule.

22. Indemnity.—No suit, prosecution or other legal proceedings shall lie against a civil servant for anything done in his official capacity which is done in a good faith or intended to be done under this Act or the rules, instructions or directions made or issued thereunder.

23. Jurisdiction barred.—Save as provided under this Act and the Gilgit Baltistan Service Tribunals Act, 2011, or the rules made thereunder no order made or proceedings taken under this Act, or the rules made thereunder by the Governor or any official Authorised by him shall be called in question in any Court and no injunction shall be granted by any Court in respect of any decision made, or proceedings taken in pursuance of any power conferred by or under, this Act or the rules made thereunder.

CHAPTER-IV
RULES

24. Rules.—(1) The Governor, or any person authorised in this behalf may make such rules as appear to him to be necessary or expedient for carrying out the purposes of this Act.

(2) Any rules, orders or instructions in respect of any terms and conditions of service of civil servants duly made or issued by an authority competent to make them and in force immediately before the commencement of this Act shall, insofar as such rules, orders or instructions are not inconsistent with the provisions of this Act, be deemed to be rules made under this Act.

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RULES, 2011

THE GILGIT-BALTISTAN CIVIL SERVANTS (EFFICIENCY AND DISCIPLINE) RULES, 2011

[Gazette of Pakistan, Extraordinary, Part-I, 1^st December, 2011]

CHAPTER-I
PRELIMINARY

1. Short title, commencement and application.—(1) These rules may be called the Gilgit-Baltistan Civil Servants (Efficiency and Discipline) Rules, 2011.

(2) They shall come into force at once and apply to all civil servant except members of such services and holders of such posts, as may be specified by Government.

2. Definitions.—(1) In these rules, unless the context otherwise requires:

(a) "Accused" means a civil servant against whom action is taken under these rules;

(b) "Authority" means the Government or an officer or authority, designated by it to exercise the powers of the authority under these rules;

(c) "Enquiry Officer" means an officer appointed by the authority to perform the functions of an Enquiry Officer under these rules;

(d) "Enquiry Committee" means a group of officers (headed by convener) appointed by the authority to perform the functions of Enquiry Committee under these rules;

(e) "Misconduct" means conduct prejudicial to good order or service discipline or contrary to the Government Servants (Conduct) Rules 1964, or conduct unbecoming of an officer and a gentleman and includes any act on the part of a civil servant to bring or attempt to bring political or other outside influence directly or indirectly to bear on the Governor, the Chief Minister, a Minister or any Government Officer in respect of, any matter relating to the appointment, promotion, transfer, punishment, retirement or the conditions of service of a civil servant; and

(f) "Penalty" means a penalty which may be imposed under these rules.

(2) In case two or more civil servants are to be proceeded against jointly, the authority for the civil servant senior-most in rank, shall be the authority in respect of all such accused.

(3) Subject to these rules, the various authorities empowered to award major penalties under the various Delegation of Powers Rules, shall, in respect of the civil servants for whom they are authorized under the said rules exercise the powers of "the authority" under these rules.

(4) Words and expressions used but not defined shall bear the same meanings as they bear in the Civil Servants Act, 1973.

(5) Save in cases where the Government is to act as "the authority" and notwithstanding anything to the contrary contained in Rule 2, where the authority would personally be interested in the result of the proceedings under these rules, it shall not proceed with the case and shall report the matter to the appellate authority to which the orders passed by 'the authority' are ordinarily, appealable and such appellate authority shall appoint and authorise another officer of the corresponding rank and status to act as the 'authority'.

CHAPTER-II
PENALTIES

3. Grounds for penalty.—A civil servant, who,—

(a) is inefficient or has ceased to be efficient; or

(b) is guilty of misconduct; or

(i) he is, or any of his dependents or any other person through him or on his behalf, is in possession of pecuniary resources or of property disproportionate to his know sources of income, which he cannot reasonably account for; or

(ii) he has assumed a style of living beyond his ostensible, means; or

(iii) he has a persistent reputation of being corrupt; or

(d) is engaged, or is reasonably suspected of being engaged it subversive activities, or is reasonably suspected of being associated with others engaged in subversive activities or is guilty of is disclosure of official secrets to any unauthorized person, and his retention in service is prejudicial to national security;

shall be liable to be proceeded against under there rules and one or more of the penalties hereinafter mentioned may be imposed on him.

4. Penalties.—(1) The following are the penalties namely:—

(a) Minor penalties:—

(i) censure;

(ii) withholding, for a specific period, promotion or increment otherwise than for unfitness for promotion or financial advancement in accordance with the rule or order pertaining to the service or post;

(b) Major penalties:—

(i) reduction to a lower post or pay scale or to a lower stage in a pay scale;

(ii) recovery of the whole or any part of any pecuniary loss caused to Government by negligence or breach of orders;

(iii) compulsory retirement;

(iv) removal from service; and

(v) dismissal from service.

(2) Removal from service does not, but dismissal from service does disqualify for future employment.

(3) In this rule, removal or dismissal from service does not include the discharge of a civil servant:

(a) appointed on probation, during the period of probation of accordance with the probation or training rules applicable to him; or

(b) appointed, otherwise than under a contract, to hold temporary appointment, on the expiration of the period appointment; or

CHAPTER-III
INQUIRY AND IMPOSITION OF PENALTIES

5. Initiation of proceedings.—(1) If, on the basis of its own knowledge or information placed before it, or where the Anti-Corrupt Establishment has under Rule 15(1)(b) of the Gilgit-Baltistan Anti-Corrupt Establishment Rules, 1985, recommended departmental action the authority is of the opinion that there are sufficient grounds for action against the accused, it shall either proceed itself or direct the inquiry officer/inquiry committee to proceed against the said accused.

(2) In case the proceedings are to be initiated at the instance of a department/office or the Anti-Corruption Establishment, the draft charge-sheet, list of witnesses, and other relevant material shall be sent to the authority before initiation of proceedings.

6. Procedure to be observed by the authority.—(1) In a case where a civil servant is accused of subversion, corruption or misconduct, he may be placed under suspension by the authority or he may be required by the authority to proceed on leave; provided that the continuation of the suspension or grant of any extension in leave shall require the prior approval of the authority after every 3 months.

(2) The authority, in the light of the facts of the case, shall decide, whether in the interest of justice an inquiry is necessary.

(3) If the authority decides that it is not necessary to have an inquiry conducted against the accused, it shall—

(a) inform the accused forthwith by an order, in writing of the action proposed to be taken in regard to him and the grounds of the action; and

(b) give him a reasonable opportunity of showing cause against that action within a period of 14 days from the date of receipt of order under clause (a);

(c) the accused may make a representation to the authority against summary procedure adopted against him, within seven days of receipt of the orders. In case the representation is preferred, the authority shall decide the same within seven days and communicate decision to the accused. In case of rejection of the representation, the accused shall be given seven days to show-cause against the proposed action:

Provided that no such opportunity as is referred to in clauses (b) and (c) shall be given where, in the interest of the security of Pakistan or any part thereof, it is not expedient to do so, the authority may proceed with the case but before denying the opportunity, the authority shall obtain prior approval of the Government, where the authority is not itself the Government.

(4) Within seven days of the receipt of the explanation, if any, of the accused, the authority shall determine whether the charges have been proved. If it is proposed to impose any of the penalties mentioned in rule 4, the authority shall, after affording the accused an opportunity of personal hearing against the proposed action, pass orders accordingly.

(5) If under sub-rule (2) or (3)(c) the authority considers that an inquiry is necessary it shall appoint an inquiry officer who or an inquiry is committee whose convener shall be of a rank senior to that of the accused or P re more than one accused senior to all the accused.

(6) Where an Inquiry Officer of an Inquiry Committee is appointed rule (5), the authority shall communicate necessary record to the officer or the inquiry committee enabling the Inquiry Officer or the Committee to frame a charge and communication it to the accused alongwith the list of witness/documents, if any, to be taken into consideration and require the accused, within a reasonable time which shall not be less than 7 days or more than 14 days from the day, the charge has communicated to him, to put in a written defence before the Inquiry Officer or the Inquiry Committee, as the case may be.

(7) The authority while sending the record appoint a suitable officer a departmental representative to assist the inquiry officer. The departmental representative shall be responsible for the following:—

(i) He shall assist, the enquiry officer or the enquiry committee as the case may be on each day of hearing, as may be fixed by the inquiry officer or the inquiry committee, as the case may be. He shall be personally present fully prepared, with all the relevant material on which the charge sheet is based.

(ii) He shall render all other assistance to the inquiry officer/inquiry committee during the inquiry proceedings against the accused.

(iii) He shall cross-examine the witnesses produced by the accused and also the prosecution witnesses in the event of their turning hostile, if so permitted by the inquiry officer/inquiry committee.

7. Procedure to be observed by the inquiry officer or committee.—(1) On receipt of the explanation of the accused the or of the stipulated period if there is no defence reply from the Inquiry Officer or the Inquiry Committee, as the case may be, shall into the charges and may examined such oral or documentary in support of the charge or in defence of the accused, as may be necessary, and where any witness is produced by one party, the other party shall be entitled to cross-examine that witness.

(2) If the accused fails to furnish his explanation within the period the Inquiry Officer or the Inquiry Committee as the case may be, shall proceed with the inquiry.

(3) The Inquiry Officer or the Inquiry Committee, as the case may be, shall hear the case from day-to-day and no adjournment shall be given, except for reasons to be recorded in writing. However, every adjournment, with reasons therefore, shall be reported forthwith to the authority. Normally, no adjournment shall be for more than a week.

(4) Where the Inquiry Officer or the Inquiry Committee, as the case may be, is satisfied that the accused is hampering or attempting to hamper the progress of the Inquiry, he or it shall administer a warning and if, thereafter, he or it is satisfied that the accused is acting in disregard of the warning, he or it shall record a finding to that effect and proceed to complete the inquiry in such manner as he or it thinks best suited to do substantial justice.

(5) If the accused absents himself from the enquiry on medical grounds he shall be deemed to have hampered or attempted to hamper the progress of the enquiry, unless medical leave, applied for by him, is sanctioned on the recommendation of a Medical Board. Where, in view of the serious condition of the accused, it may not be possible for him to appear before the Medical Board, the Board shall examine him at his residence of which complete address must always be given in the leave application and at which he must be available:

Provided that, the authority may, in its discretion, sanction medical leave upto seven days without the recommendation of the Medical Board.

(6) The Inquiry Officer or the Inquiry Committee, as the case may be shall complete the inquiry proceedings within a period of sixty days, commencing from the last date of submission of the written defence by the accused or within such further period as may be allowed by the authority.

(7) (a) The Inquiry Officer/Inquiry Committee shall, within 10 days of the conclusion of the proceedings, in terms of sub-rule (6) determine whether the charge has been proved. If it is proposed to impose a minor penalty, the inquiry officer or the inquiry committee, as the case may be shall, after affording the accused an opportunity of showing cause against the action proposed to be taken against him, pass order accordingly and inform the authority of the action taken by it and send the whole record of the case. The authority, if dissatisfied, with the quantum of the punishment, awarded to the accused, may within 30 days of the receipt of the case, order initiation of de novo inquiry or it may enhance the penalty after affording the accused a chance of being heard in person. If no order is passed within the stipulated period, the minor penalty awarded by the inquiry officer/inquiry committee as the case may be, shall attain finality.

(b) If it is proposed to impose a major penalty, the enquiry officer of the inquiry committee shall, after affording the accused an opportunity to offer explanation against its recommendations for imposition of major penalty, forward the case to the authority along with the charge-sheet, id on the accused, explanation of the accused, the findings of the inquiry officer or inquiry committee, with its recommendations regarding the penalty to be imposed.

(c) In case it is proposed to drop the proceedings, the inquiry officer le inquiry committee shall, submit the case to the authority. The authority may, within a period of 15 days, either accept the recommendations of the inquiry officer or the Inquiry Committee, as the may be, or it many order initiation of a denovo inquiry by passing a king order.

(d) In case of joint inquiry if the Enquiry Officer reaches the conclusion to impose minor penalty/penalties on one or more of the accused recommends imposition of major penalty/penalties in respect of other(s) accused or to drop the proceedings against any of the accused he send the whole case to the authority for taking a final decision.

8. Appearance of Counsel.—No party to any proceeding under 3 rules, before the authority, an inquiry officer, an inquiry committee or Hate authority shall be represented by a lawyer.

9. Expeditious disposal of proceedings.—(1) In a case where the authority decides not to have an inquiry conducted against the accused, the proceedings must be finalized by him within a period of forty-five days.

(2) In a case where the authority has appointed an Inquiry Officer Inquiry Committee, the Inquiry Officer/Inquiry Committee should ensue the entire proceedings are completed within a period of ninety days 1 the date of receipt of direction under Rule 5 and shall submit a report thereof to the authority.

(3) Where inquiry proceedings are not completed by the inquiry officer or the inquiry committee, as the case may be, within the prescribed and the Inquiry Officer or the Inquiry Committee, as the case may be, I report the position of the inquiry to the authority intimating the reasons why the inquiry could not be completed within that period and the approximate further time that is likely to be taken in the completion of the dry.

(4) The authority on receipt of report under sub-rules (2) and (3), I pass such orders for expeditious finalization of the proceedings as it deem fit.

10. In the case of any proceedings the record of which has been reported for orders under sub-rule 7(b) of Rule 7, the authority may pass such orders as it deems fit but before imposing a major penalty, the authority shall afford the accused an opportunity of being heard in person either before himself or before an officer senior in rank to the accused designated for the purpose, after taking into consideration the record of such personal hearing prepared by the officer so designated:

Provided that where the authority is satisfied that inquiry proceedings have not been conducted in accordance with these rules or facts and merits of the case have been ignored, it may order initiation of de novo inquiry through a speaking order by giving the reasons thereof within a period of 14 days.

11. Certain rules not to apply in certain cases.—(1) Where a civil servant is convicted of an offence involving moral turpitude which has led to a sentence of fine or imprisonment, he may, after being given a show-cause notice, be dismissed, removed from service or reduced in rank without following the procedure laid down in Rules 5, 6, 7 and 10.

(2) Where the authority is satisfied that for reason to be recorded it writing, it is not reasonably practicable to give the accused civil servant an opportunity of showing cause it may impose any of the penalties under these rules without following the procedure laid down in Rules 5, 6, 7 and 10.

(3) Notwithstanding the other provisions of these rules where the Government Authority is satisfied that one or more civil servants, individually or collectively have taken part in agitational and subversive activities, resorted to strike, condoned their official duty or incited others to do so, the Government authority may after serving upon them a notice through a publication in a daily newspaper or in any other manner, asking them to resume duty, and on their failure or refusal to resume their duty impose upon the defaulting civil servant the penalty of dismissal or removal from service without following the procedure as laid down in Rules 5, 6, 7 and 10.

12. Procedure of inquiry against officers lent to other Governments, etc.—(1) Where the services of a civil servant to whom these rules apply are lent to any other Government or to a local or other authority, in these rules referred to as the borrowing authority, the borrowing authority shall have the powers of authority for the purpose of placing him under suspension of requiring him to proceed on leave and of initialing proceedings against him under these rules:

Provided that, the borrowing authority shall forthwith inform the authority which has lent his services, hereinafter in these rules referred to as the lending authority, of the circumstances leading to the order of his suspension or the commencement of the proceedings, as the case may be:

Provided further that, the borrowing authority shall obtain prior approval of the Government of the Gilgit-Baltistan before taking any action under these rules against a civil servant holding a post in Basic Pay Scale 17 or above.

(2) If, in the light of the findings in the proceedings taken against a will servant in terms of sub-rule (1) above, the borrowing authority is of the opinion that any penalty should be imposed on him, it shall transmit to the ending authority the record of the proceedings and thereupon the lending authority shall take action as prescribed in these rules.

(3) Notwithstanding anything to the contrary contained in sub-rules (1) and (2) Government may, in respect of certain civil servants or categories if civil servants, authorise the borrowing authority to exercise all the powers if authority under these rules.

13. Power to order Medical Examination as to mental or bodily infirmity.—Where it is proposed to proceed against a civil servant on the ground of inefficiency by reasons of infirmity of mind or body, he authority may, at any stage, whether or not an authority has been directed to proceed against him, require the civil servant to undergo a medical examination by Medical Board or a Medical Superintendent as the authority may direct, and the report of the Board or the Medical Superintendent shall form part of the proceedings.

(2) If a civil servant refuses to undergo such an examination, his refusal may, subject to the consideration, of such grounds as he may give in support of it, be taken into consideration against him as showing that he had reason to believe that the result of the examination would prove infavourable to him.

14. Powers of Inquiry Officer and Inquiry Committee.—(1) For the purpose of an inquiry under these rules, the Inquiry Officer and the Inquiry Committee shall have the powers of a Civil Court trying a suit under le Code of Civil Procedure, 1908 (V of 1908), in respect of the following tatters, namely:—

(a) summoning and enforcing the attendance, any person and examining him on oath;

(b) requiring the discovery and production of documents;

(d) issuing commissions for the examination of witnesses or documents.

(2) The proceedings under these rules shall be deemed to be judicial proceedings within the meaning of Sections 193 and 228 of the Pakistan Penal Code (XLV of 1860).

CHAPTER-IV
APPEALS, REVISIONS, ETC.

15. Appeal against penalty.—Any civil servant on whom a penalty has been imposed under these rules, except where the penalty has been impose by the Government, may within 30 days from the date of the communication of the order, appeal to such authority as may be prescribed:

Provided that, if the appellate authority is satisfied that there is sufficient ground for extending the time it may entertain the appeal at any time.

16. Petition of appeal.—Every appeal preferred under these rules shall be made in the form of a petition, in writing, and shall set-forth concisely the grounds of objection to the order appealed from, and shall not contain disrespectful or improper language and shall be filed with the authority or the inquiry officer who, as the case may be, passed the original orders. The authority or the inquiry officer, receiving the appeal, shall forward the same along with the comments within a fortnight, to the appellate authority.

17. Determination of appeal.—(1) The appellate authority shall cause notice to be given to the appellant and the authority or the inquiry officer imposing penalty, of the time and place at which such appeal will be heard. The appellate authority shall send for record of the case, if such record is not already with it. After perusing such record and hearing the appellant, if he appears, and the representative of the punishing authority, if he appears, the appellate authority may, if it considers that there is no sufficient ground for interfering, dismiss the appeal or may:—

(a) reverse the finding and acquit the accused; or

(b) order and direct that further or fresh inquiry be made; or

(d) subject to the provisions of sub-rule (2), enhance the penalty:

Provided that, where the Governor or the Chief Minister is the appellate authority, he may, in his direction, designate any officer, except the one against whose orders the appeal has been preferred, for the purpose of affording the appellant an opportunity of being heard in person and submit the case to the Governor or Chief Minister for final determination of the appeal.

(2) Where the appellate authority proposes to enhance the penalty it shall:--

(i) by order, in writing, inform the accused of the action proposed to be taken and the grounds of the action; and

(ii) give him a reasonable opportunity to show-cause against that action.

(3) In dealing with an appeal, the appellate authority, if it thinks additional evidence to be necessary, may either take such evidence itself or direct it to be taken by the authority officer and when such evidence has been taken the appellate authority shall thereupon proceed to dispose of the appeal.

18. Review and not appeal in certain cases.—Where the original order has been passed by the Government, no appeal shall lie, and instead, a review petition shall lie to the Government and the Government may, in its discretion, exercise any of the powers conferred on the appellate authority:

Provided that, it shall not be necessary for the Government to afford the accused an opportunity to be heard in person except where the Government proposes to increase the penalty in which case he shall, by order in writing, inform the accused of the action proposed to be taken and the grounds of the action and give him a reasonable opportunity to show-cause against that action.

(2) Where the original order imposing penalty upon a member of the subordinate judiciary, who is or has been working under the administrative control of the Lahore High Court, Lahore, has been passed by the High Court, no appeal shall lie and instead a review petition shall lie to the High Court.

19. No second appeal except in certain cases.—(1) No appeal shall lie against any order made by the appellate authority except in case the appellate authority enhances the penalty.

(2) In every case, in which the appellate authority enhances the penalty imposed by the authority or the Inquiry Officer, the accused may, within 30 days of the communication of the orders, appeal to the authority next higher thereto:

Provided that, if the second appellate authority is satisfied that there is sufficient ground for extending the time, it may entertain the appeal at anytime.

(3) The appeal shall be filed in the manner indicated in Rule 16 and, the second appellate authority shall determine the appeal in the manner provided for the first appellate authority and may exercise any of the powers-conferred on the first appellate authority.

20. Revision.—(1) The Government may call for, and examine the record of any proceeding before any authority for the purpose of satisfying as to the correctness, legality or propriety of any finding, penalty or order recorded or passed and as to the regularity of any proceeding of such authority.

(2) On examining any record under this rule, the Government may direct the authority to make further inquiry into the charges of which the accused has been acquitted and discharged, and may in its discretion, exercise any of the powers conferred on an appellate authority:

Provided that any order under this rule made prejudicial to the accused shall not he passed unless he has been given an opportunity to show-cause against the proposed action:

Provided further that an order imposing punishment or exonerating the accused shall not be revised suo motu or otherwise after the lapse of a period of one year from the date of its communication to the accused except in case where appeal is preferred against the punishment.

(3) No proceeding by way of revision shall be entertained at the instance of the accused who has a right of appeal under these rules and has not Drought the appeal.

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ACT NO. XIX OF 2011

NATIONAL DATABASE AND REGISTRATION AUTHORITY (AMENDMENT) ACT, 2011

An Act further to amend the National Database and Registration Authority, Ordinance, 2000

[Gazette of Pakistan, Extraordinary, Part-I, 29^th November, 2011]

No. F. 9(40)/2011-Legis.—The following Act of Majlis-e-Shoora (Parliament) received the assent of the President on 23rd November, 2011, is hereby published for general information:—

WHEREAS it is expedient further to amend the National Database and Registration Authority Ordinance, 2000 (VIII of 2000), for the purpose hereinafter appearing;

It is hereby enacted as follows:—

1. Short title and commencement.—(1) This Act may be called the National Database and Registration Authority (Amendment) Act, 2011.

(2) It shall come into force at once.

2. Amendment of Section 30, Ordinance VIII of 2000.—In the National Database and Registration Authority Ordinance, 2000 (VIII of 2000), in Section 30, in sub-section (2),—

(a) after clause (f), the following new clause (g) shall be added, namely:—

"(g) is an employee of Authority, and is involved in the issuance of a fake National Identity Card, or the officer-in-charge of that Branch."; and

(b) for the words "one year" the words "five years" shall be substituted.

----------------------

ACT NO. XX OF 2011

CRIMINAL LAW (AMENDMENT) ACT, 2011

An Act further to amend the Pakistan Penal Code, 1860 and the Code of Criminal Procedure, 1898

[Gazette of Pakistan, Extraordinary, Part-I, 2^nd December, 2011]

No. F. 22(18)/2011-Legis.—This Act of Majlis-e-Shoora (Parliament) received the assent of the President on the 28th November, 2011, and is hereby published for general information:—

WHEREAS it is expedient further to amend the Pakistan Penal Code, 1860 (Act XLV of 1860) and the Code of Criminal Procedure, 1898 (Act V of 1898) for the purposes hereinafter appearing.

It is hereby enacted as under:—

1. Short title and commencement.—(1) This Act may be called the Criminal Law (Amendment) Act, 2011.

(2) It shall come into force at once.

2. Addition of a new Chapter, Act XLV of 1860.—In the Pakistan Penal Code, 1860 (XLV of 1860), after Chapter XVII, the following new chapter shall be inserted, namely:—

"CHAPTER XVII-A
OF OFFENCES RELATING TO OIL AND GAS ETC

462A. Definition.—In this chapter, unless there is anything repugnant in the subject or context:—

(a) "distribution" means the activity of transporting petroleum through pipelines and associated facilities. In case of natural gas, distribution means the activity of transporting natural gas through pipelines and associated facility at a pressure which would not ordinarily be expected to exceed three hundred per square inch gauge (psig) or such pressure as the relevant Regulatory Authority may prescribe from time to time;

(b) "facility" includes Liquefied Petroleum Gas (LPG) processing facility or compression facility, natural gas or LPG testing facility, natural gas storage facility, Liquefied Natural Gas (LNG) processing facility or crude oil and refined oil products storage facility, repeater station or compression station other than compression system installed at Compressed Natural Gas (CNG) Station;

(d) "gas regulator" means a regulator to control the pressure of gas;

(e) "installation" means all facilities used in loading, unloading, reloading, transmission and distribution of petroleum, including equipment, terminals, storage tanks, pipelines and port facilities;

(f) "meter index" means a "counter in" in a gas meter for recording the volume of gas passed through the gas meter at line condition;

(g) "person" includes any individual or any company, firm or corporation whether incorporated or not, or a public servant or an employee of any oil and gas company;

(h) "petroleum" means oil, crude oil, refined oil products, natural gas, LPG, Air Mix LPG, LNG and CNG;

(i) "pipeline" means any pipe or any system or arrangement of pipes wholly within Pakistan including offshore area which transports petroleum and includes all equipment of any kind used for the purpose of, or in connection with, or incidental to, the operation of a pipeline in transporting or handling of petroleum;

(j) "tampering" includes interfering or creating hindrance in flow or metering of petroleum by unauthorized entry into metering system or transmission and distribution lines either by breaking the seals or damaging or destructing the same or in any manner interfering with the meter or interfering with its original condition;

(k) "transmission" means the activity of transporting natural gas through pipelines and other facilities at a pressure of not less than three hundred psig or such pressure as the relevant regulatory Authority may prescribe from time to time; and

(i) "transportation" means an activity of transporting oil through pipelines and associated facilities where the pipelines are an integral part of a refinery, facility or gathering pipelines.

462B. Tampering with petroleum pipelines, etc.—(1) Any person who willfully does tampering or attempts to do tampering or abets in tampering with a facility, installation or main pipeline for transmission or transportation, as the case may be, of petroleum, is said to commit tampering with petroleum pipelines.

(2) Any person who commits or abets in tampering with petroleum pipelines for the purpose of,—

(a) theft of petroleum; or

(b) disrupting supply of petroleum,

shall be punished with rigorous imprisonment which may extend to fourteen years but shall not be less than seven years and with fine which may extend to ten million rupees.

462C. Tampering with auxiliary or distribution pipelines of petroleum.—(1) Any person who willfully does tampering or attempts to do tampering or abets in tampering with any auxiliary or distribution pipeline of petroleum not being a main transmission and transportation pipeline but includes a distribution system, distribution pipeline or any other related system and equipment, as the case may be, of petroleum is said to commit tampering with auxiliary or distribution pipelines of petroleum.

(2) Any person who commits or abets in tampering with auxiliary or distribution pipeline of petroleum for the purpose of,—

(a) theft of petroleum; or

(b) disrupting supply of petroleum,

shall be punished with rigorous imprisonment which may extend to ten years but shall not be less than five years and with fine which may extend to three million rupees.

462D. Tampering with gas meter by domestic consumer, etc.—Any person or individual being the domestic consumer who does tampering or abets in tampering with any gas meter regulator, meter index or gas connection or any other related system and equipments, whether to commit theft of gas or for the purpose of unauthorized distribution or supply of gas shall be punished with imprisonment for a term which may extend to six months or fine which may extend to one hundred thousand rupees or both.

462E. Tampering with gas meter by Industrial or commercial consumer, etc.—Any person or individual being industrial or commercial consumer who does tampering or abets in tampering with any gas meter, regulator, meter index or gas connection or any other related system and equipments, whether to commit theft of gas or for the purpose of unauthorized distribution or supply of gas shall be punished with imprisonment which may extend to ten years but shall not be less than five years or fine which may extend to five million rupees or both.

462F. Damaging or destructing the transmission or transportation lines, etc.—Any person who damages or destructs any transmission or transportation lines by an act of subversion by explosive material or in any other manner so as to disrupt the supply of petroleum shall be punished with rigorous imprisonment which may extend to fourteen years but shall not be less than seven years and with fine which shall not be less than one million rupees.".

3. Amendment of Schedule II, Act V of 1898.—In the Code of Criminal Procedure, 1898 (Act V of 1898), in Schedule II, in column 1, after Section 462 and the corresponding entries relating thereto in Columns 1,2,3,4,5,6,7 and 8 the following shall be inserted, namely:—

“CHAPTER XVII-A
OFFENCES RELATING TO OIL AND GAS

1 Section	2 Offence	3 Whether the Police may arrest without warrant or not.	4 Whether a warrant or a warrant or a summons shall ordinarily issue on the first instance.	5 Whether bailable or not.	6 Whether compound- able or not.	7 Punishment under the Pakistan Penal Code	8 By what Court triable
462B	Tampering with Petroleum Pipelines etc.	May arrest without warrant.	Warrant	Not bailable	No compound able	Rigorous imprisonment for 14 years but not less than 7 years and fine upto 10 million rupees.	Court of Sessions
462C	Tampering with auxiliary or distribution pipelines of petroleum	Ditto	Ditto	Ditto	Ditto	Rigorous imprisonment for 10 years but not less than 5 years and fine upto 3 million rupees.	Court of Sessions
462D	Tampering with gas meter by domestic consumer, etc.	Shall not arrest without warrant	Ditto	Bailable	Not compoundable	Imprisonment upto 6 months or fine upto 100 thousand rupees or both.	Magistrate of first
462E	Tampering with gas meter by industrial or commercial consumer, etc.	May arrest without warrant	A warrant shall ordinarily issue in the first instance	Not bailable	Ditto	Imprisonment for 10 years but not less than 5 years or fine upto 5 million rupees or both.	Court of Sessions
462F	Damaging or destructing the transmission or transportation lines etc.	Ditto	Ditto	Ditto	No compoundable	Rigorous imprisonment for 14 years but not less than 7 years and fine not less than million rupees.	Court of Sessions”

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ACT NO. XXI OF 2011

GAS INFRASTRUCTURE DEVELOPMENT CESS ACT, 2011

An Act for imposition and collection of gas infrastructure development cess

[Gazette of Pakistan, Extraordinary, Part-I, 15^th December, 2011]

No. F. 22(20)/2011-Legis.—The following Act of Majlis-e-Shoora (Parliament) received the assent of the President on 13th December, 2011, and is hereby published for general information:—

WHEREAS it is expedient to provide for imposition and collection of infrastructure development cess on natural gas and for matters connected therewith;

It is hereby enacted as follows:—

1. Short title, extent and commencement.—(1) This Act may be called the Gas Infrastructure Development Cess Act. 2011.

(2) It extends to the whole of Pakistan.

(3) It shall come into force at once.

2. Definitions.—In this Act, unless there is anything repugnant in the subject or context,—

(a) "cess" means the gas infrastructure development cess chargeable from gas consumers, other than the domestic sector consumers, of the company over and above the fixed sale price and payable under Section 3;

(b) "company" means a company specified in the First Schedule;

(c) "fixed sale price" in relation to a company or a consumer and in respect of any period means the sale price as in force on such day, whether before or after the commencement of this Act, as the Federal Government may, by notification in the official Gazette, specify in this behalf;

(d) "House" means the National Assembly;

(e) "natural gas" means hydrocarbons or mixture of hydrocarbons and other gases which at sixty degrees Fahrenheit and atmospheric pressure are in the gaseous state (including gas from gas wells, gas produced with crude oil and residue gas and products resulting from the processing of gas) consisting primarily of methane, together with any other substance produced with such hydrocarbons;

(f) "prescribed" mean prescribed by the rules; and

(g) "rules" means rules made under this Act.

3. Levy of cess.—(1) The company shall collect and pay cess at the rates specified in the Second Schedule and in such manner as the Federal Government may prescribe.

(2) A mark up at the rate of four percent above three months KIBOR prescribed by the Federal Government shall be payable on any amount due under sub-section (1), if the said amount is not paid within the prescribed time.

4. Utilization of cess.—(1) The cess shall be utilized for or in connection with infrastructure development of Iran Pakistan Pipeline Project, Turkmenistan Afghanistan Pakistan India (TAPI) Pipeline Project, LNG or other projects or for price equalization of other imported alternative fuels including LPG.

(2) An annual Report in respect of the utilization of the cess shall be laid before the House after three months of the end of the each fiscal year.

5. Allowance to be made for cess for purposes of income tax.—The cess paid by a company shall be an expenditure for which allowance is to be made under the Income Tax Ordinance, 2001 (XLIX of 2001) in computing the profits or gains of that company.

6. Power to make rules.—(1) The Federal Government may, by notification in the official Gazette, make rules for carrying out the purposes of this Act.

(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for,—

(a) the manner and time of payment of cess;

(b) the manner of collection and recovery of arrears of cess; and

(c) any other matter, not inconsistent with the provisions of this Act, for which provision is, in the opinion of the Federal Government, necessary for carrying out the purposes of this Act.

7. Power to amend the First Schedule.—The Federal Government may, by notification in the official Gazette, make such amendments in the First Schedule as it deems fit.

THE FIRST SCHEDULE

[See Section 2(b)]

1. Sui Northern Gas Pipelines Limited;

2. Sui Southern Gas Company Limited;

3. Mari Gas Company Limited;

4. Pakistan Petroleum Limited; and

5. Tullow Pakistan Development Limited.

THE SECOND SCHEDULE

[See Section 3(1)]

S.No.	Sector	Cess (Rs. MMNTUS)
1	2	3
1.	Fertilizer Feed Stock (Except for fertilizer plants having fixed prices contracts)	197
2.	Compressed Natural Gas (CNG)
	(a) Region-I KPK, Baluchistan & Potohar Region (Rawalpindi, Islamabad & Gujarkhan)	141
	(b) Region-II Sindh & Punjab (Excluding Potohar Region)	79
3.	Industrial	13
4.	WAPDA/KESC	27
5.	Independent Power Plants (IPPs)	70
6.	Commercial	--
7.	Domestic	--
8.	Cement	--
9.	Liberty Power Plant	--

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ACT NO. XXII OF 2011

PETROLEUM PRODUCTS (PETROLEUM LEVY) (AMENDMENT) ACT, 2011

An Act further to amend the Petroleum Products (Petroleum Levy) Ordinance, 1961

[Gazette of Pakistan, Extraordinary, Part-I, 15^th December, 2011]

No. F. 22 (21)/2011-Legis.—The following Act of Majlis-e-Shoora (Parliament) received the assent of the President on the 13th December, 2011, and is hereby published for general information:—

WHEREAS it is expedient further to amend the Petroleum Products (Petroleum Levy) Ordinance, 1961 (XXV of 1961) for the purposes hereinafter appearing;

It is hereby enacted as follows:

“1	2	3	4	5	6	7	8
336B	Hurt caused by Corrosive Substances	Ditto	Ditto	Ditto	Not Compoundable	Life Imprisonment or imprisonment of either description for not less than 14 years and a minimum line of one million rupees	“Ditto”.

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ACT NO. XXVI OF 2011

CRIMINAL LAW (THIRD AMENDMENT) ACT, 2011

An Act further to amend the Pakistan Penal Code, 1860 and the Code of Criminal Procedure, 1898

[Gazette of Pakistan, Extraordinary, Part-I, 28^th December, 2011]

No. F. 24(12)/2011-Legis.—The following Act of Majlis-e-Shoora (Parliament) received the assent of the President on 26th December, 2011, is hereby published for general information:—

WHEREAS it is expedient further to amend the Pakistan Penal Code 1860 (Act XLV of 1860) and the Code of Criminal Procedure, 1898 (Act V of 1898) for the purposes hereinafter appearing;

It is hereby enacted as follows:—

1. Short title and commencement.—(1) This Act may be called the Criminal Law (Third Amendment) Acts 2011.

(2) It shall come into force at once.

2. Substitution of Section 310A, Act XLV of 1860.—In the Pakistan Penal Code (Act XLV of 1860), hereinafter referred to as the Code, in Chapter XVI, for Section 310A, the following shall be substituted, namely:—

"310A. Punishment for giving a female in marriage or otherwise in badla-e-sulh, wanni or swara.—Whoever gives a female in marriage or otherwise compels her to enter into marriage, as badal-e-sulh, wanni, or swara or any other custom or practice under any name, in consideration of settling a civil dispute or a criminal liability, shall be punished with imprisonment of either description for a term which may extend to seven years but shall not be less than three years and shall also be liable to fine of five hundred thousand rupees.".

3. Insertion of new Chapter XXA, Act XLV of 1860.—In the Code, after Chapter XX, the following new Chapter shall be inserted, namely:—

"CHAPTER XXA
OF OFFENCES AGAINST WOMEN

498A. Prohibition of depriving woman from inheriting property.—Whoever by deceitful or illegal means deprives any woman from inheriting any movable or immovable property at the time of opening of succession shall be punished with imprisonment for either description for a term which may extend to ten years but not be less than five years or with a fine of one million rupees or both.

498B. Prohibition of forced marriage.—Whoever coerces or in any manner whatsoever compels a woman to enter into marriage shall be punished with imprisonment of either description for a term, which may extend to seven years or for a term which shall not be less than three years and shall also be liable to fine of five hundred thousand rupees.

498C. Prohibition of marriage with the Holy Quran.—Whoever compels or arranges or facilitates the marriage of a woman with the Holy Quran shall be punished with imprisonment of either description which may extend to seven years which shall not be less than three years and shall be liable to fine of five hundred thousand rupees.

Explanation.—Oath by a woman on Holy Quran to remain unmarried for the rest of her life or, not to claim her share of inheritance shall be deemed to be marriage with the Holy Quran.".

4. Insertion of new Section 402D, Act V of 1898.—In the Code of Criminal Procedure (Act V of 1898), hereinafter referred to as the said Code, after Section 402C, the following new section shall be inserted, namely:—

"402D. Provincial Government not to interfere in sentences of rape.—Notwithstanding anything contained in sections 401, 402 or 402B, the Provincial Government shall not suspend, remit or commute any sentence passed under Section 376 of the Pakistan Penal Code (Act XLV of 1860).".

5. Amendment of Schedule II, Act V of 1898.—In the said Code, in Schedule II,—

(i) for Section 310A, in column 1 and the entries relating thereto in columns (2) to (8), the following shall be substituted, namely:—

“1	2	3	4	5	6	7	8
310A	Giving a female forcefully in Marriage or otherwise in badal-e-sulh, wanni or swara	Shall not arrest without warrant	Warrant	Not bailable	Not Compoundable	Imprisonment of either description which may extend to 7 years but shall not be less than 3 years and fine of rupees 500,000/-	Court of Sessions or Magistrate of first class.”;

(ii) after Section 498, in column 1 and the entries relating thereto in column (2) to (8), the following shall be inserted, namely:—

“1	2	3	4	5	6	7	8
“498 A	Prohibition of depriving woman from inheriting property	Shall not arrest without warrant	Warrant	Not bailable	Not Compoundable	Imprisonment of cither description for a term which may extend to 10 years but shall not be less than 5 years or with a fine of rupees 10,00,000/- or both.	Court of Sessions.
498B	Prohibition of forced marriage	Ditto	Ditto	Ditto	Ditto	Imprisonment of cither description which may Extend to 7 years but shall not be less than three years and a fine of rupees 500.000/-"	Court of Sessions or Magistrate of first Class.
498C	Prohibition of marriage with the Holy Quran	Ditto	Ditto	Ditto	Ditto	Imprisonment of either description which may extend to 7 years but shall not be less than 3 years and a fine of rupees 500,000/-	Ditto.”

---------------------------

ORDER, 2011

THERMAL ENERGY (COST ACCOUNTING RECORDS) ORDER, 2011

[Gazette of Pakistan, Extraordinary, Part-iI, 11^th November, 2011]

S. R. O. 1019(I)/2011.—The following draft of Thermal Energy (Cost Accounting Records) Order, 2011 which is proposed to be made in exercise of powers conferred by clause (E) of sub-section (1) of Section 230 read with Section 246 of the Companies Ordinance, 1984 (XLVII of 1984), and Section 40 (3) of the Securities and Exchange Commission of Pakistan Act, 1997 (XLvII of 1997) is hereby published for the information of all persons likely to be affected thereby and notice is hereby given that the draft will be taken into consideration after thirty days of its publication in the Official Gazette.

Any objection or suggestion which may be received from any person in respect of the said draft before the expiry of the said date will be considered by the Securities and Exchange Commission of Pakistan.

1. Short title, extent, commencement and application.—(1) This Order shall be called the Thermal Energy (Cost Accounting Records) Order, 2011.

(2) It shall come into force at once.

(3) This Order shall apply to every company engaged in production, processing and generation of Thermal Energy/Power.

2. Maintenance of records.—(1) Every company to which this Order applies shall, in respect of each financial year commencing on or after the commencement of this Order, keep cost accounting records, containing, inter-alia, the particulars specified in Schedule I, II and III to this Order.

(2) The cost accounting records referred to in sub-Paragraph (1) shall be kept in such a way as to make it possible to calculate from the particulars entered thererin the cost of production and cost "of sales of each of the formulation products referred to in sub-Para (3) of Para (1), during a financial year.

(3) Where a company is manufacturing any other product in addition to those referred to in sub-Para (3) of Para (1), the particulars relating to the utilization of materials, labour and other items of cost in so far as they are applicable to such other product shall not be included in the cost of product referred to in that para.

(4) It shall be the duty of every person referred to in sub-section (7) of Section 230 of the Companies Ordinance, 1984 (XLVII of 1984), to comply with the provisions of sub-Paragraph (1) to (3) in the same manner as they are liable to maintain financial accounts required under Section 230 of the said Ordinance.

3. Penalty.—If a company contravenes the provisions of Paragraph 3 the company and every officer thereof who is in default, including the persons referred to in sub-Paragraphs (4) of Paragraph 2 shall be punishable under sub-section (7) of Section 230 of the companies Ordinance, 1984 (XLVII of 1984).

SCHEDULE-1

(See Paragraph 2)

I. MATERIAL

(1) Direct Material.—

(a) Following raw/direct materials are considered as prime sources of energy in their respective Electric Power Generation process:

(a) Furnace Oil;

(b) Diesel Oil;

(d) Coal; and

(e) Others (to be specified)

(b) Adequate records shall be maintained for above material where applicable for receipt, issue and balances both in quantities and values. The basis on which the value of receipt and issue has been calculated shall be indicated clearly in the cost records maintained or if so desired by the company in a separate manual of procedures, if any maintained by the company or in foot-notes or separate explanatory notes to the cost statements for the relevant period. Such basis shall be applied consistently, throughout the relevant period.

(c) The values shall include all direct charges upto plant site such as excise duty, haulage charges, transport, freight, handling and transit insurance premium incurred for local procurement.

(d) In case of imported materials/sources of energy such as oils or coal, all import charges, custom duty, port dues, ocean/air freight, inland freight, marine insurance and all other charges leviable and payable at the time of import, shall be shown separately and included to work out the landed cost of oils or coal.

(e) Where coal is raised from mines owned or taken on lease by the company, separate record showing the cost of raising shall be maintained in such detail as may enable the company to establish proper cost of the above referred material in cost records.

(f) Adequate records shall be maintained to establish the correct quantities or volume of gas used. For ascertainment of value of gas, all the expenses incurred (all Government dues local or central, and all other expenses necessary to fetch the gas to plant site) for the procurement of gas at plant site, shall be shown separately and included to work out the cost of gas actually consumed during the process.

(g) Proper records shall be maintained showing the quantity and value of wastage, spoilage, rejection and losses of input material/fuels and consumables stores whether in transit, storage, operations or at any other stage. The method followed for adjusting the above losses as well as income derived from disposal of rejected and waste material including spoilage, if any, in determining the cost of activities shall be indicated in cost records.

(h) Realizable value of waste or by-product, if any, shall be credited to arrive at the net cost of power produced.

(i) Records shall be maintained in such detail to enable the company to readily provide data required in the various Cost Statements prescribed in this Order in a verifiable state.

(2) Lubrication oil consumption in engines and turbines

Adequate records shall be maintained in respect of all receipts, issues and balances, both in quantities and values. Separate record for regular consumption and routine oil change at standard hours of run shall be maintained in the cost statement as prescribed in this Order so that cost and quantities may be verified with standards.

(3) Consumable stores, small tools, machinery spare parts, etc

(a) Adequate records shall be maintained to show the receipts, issues and balances, both in quantities and cost of each item of consumable stores, small tools, machinery spares.

(b) The cost of issue of consumable stores, small tools and machinery spares shall be charged to the relevant heads of accounts such as repairs to plant and machinery or repairs to building. Material consumed on capital works such as addition to buildings, plant and machinery and other assets shall be shown under the relevant capital heads and not in the cost statements of thermal power.

(c) Wastage of any consumable stores whether in transit, storage or in any other plant activity shall be quantified and shown separately. Method of dealing with such losses in costing shall also be indicated in the cost records.

II. INVENTORY

(a) The inventories shall be measured at the lower of cost and net realisable value. Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. The cost of inventories shall comprise all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition.

(b) It shall also be disclosed that the cost of inventories shall be assigned by using the first-in, first-out (FIFO) or weighted average cost formula. An entity shall use the same cost formula for all inventories having a similar nature and use to the entity. For inventories with a different nature or use, different cost formulas may be justified. However, the cost of inventories of items that are not ordinarily interchangeable and goods or services produced and segregated for specific projects shall be assigned by using specific identification of their individual costs.

III. SALARIES AND WAGES

(a) Adequate records shall be maintained to show the attendance of workers employed by the company whether on regular, temporary or on contract basis, as the case may be.

(b) Adequate record shall be maintained in respect of payments made for over time in such manner that labour cost is available for each cost center.

(c) Proper record shall be maintained in respect of earnings of all the employees, function or activity-wise, and the works on which they are employed. The record shall also indicate the following separately for each such function or activity.—

(i) Direct wages and salaries

• Regular salaries/wages

• Contract salaries/wages

• Piece rate wages

(ii) Indirect salaries and wages

• Incentives

• Bonuses

• Scheme based earnings

• Overtime

• Gratuity or statutory dues

(d) Fair and reasonable allocation shall be made for wages paid to such labour as has been utilized in various departments or cost centers and the basis of such allocation shall be followed constantly.

(e) Reasons for idle time or layoff payments shall be recorded separately and their treatment in the calculations of cost of power produced/generated shall be indicated in the cost statements.

(f) Any wages paid for addition to plant and machinery or other fixed assets shall be capitalized and excluded from the cost of power produced/generated.

(g) Benefits paid to the employees other than covered in above Paragraphs shall be worked out separately and shown in cost statements, department-wise or cost center wise.

IV. SERVICE DEPARTMENT

Adequate records shall be maintained showing expenses incurred for each service department e.g. workshop, laboratory, transport and testing house etc. These expenses shall be apportioned to other cost centers including service departments on an equitable basis. Where these service departments serve other departments such as steam department or furnace oil handling department, suitable basis shall be worked out so that the apportionment to other departments or to saleable products, is duly worked out and applied consistently.

V. UTILITIES

(a) Adequate records shall be maintained showing the quantity and cost of various utilities consumed and utilized by different departments and cost centers.

(b) Records shall be maintained to enable the assessment of consumption or utilization by service departments. Allocation of cost shall be made on the basis of actual consumption or on basis of technical estimates in the absence of actual measurement.

(c) Details shall be available to determine the actual consumption by the power house. The cost of power consumed by the company shall be shown separately in cost statements.

(d) Appropriate records shall be maintained of pumping, storage and distribution of water to determine the actual cost of water used by the different cost centers e.g. cooling towers, purifiers and by other service departments. Basis of allocating the cost of water amongst the different cost centers shall also be indicated in the records.

(e) Adequate records of cost of compressed air shall be maintained. The allocation of cost of compressed air to different departments shall be indicated in the cost records.

VI. REPAIR AND MAINTENANCE / WORKSHOP CHARGES

(a) Adequate records of expenditure incurred on workshop facilities provided for repair and maintenance of plant and machinery in cost centers shall be maintained.

(b) Record of repair and maintenance contracts shall be maintained separately. The basis of allocation of repairs and maintenance to different cost centers shall be indicated in the cost records. Cost of work of capital nature and/or of heavy repairs and overhauls, benefits of which are likely to spread over a longer period, shall be capitalized.

(c) If a separate team is working for the maintenance of a particular cost centre, the salaries/wages and cost of consumables, spare parts and tools shall be charged as direct expense of that cost centre.

(d) If maintenance services are utilized by other saleable items like waste, heat energy, the portion utilized for them should be segregated und charged thereto.

VII. DEPRECIATION

(a) Adequate records shall be maintained showing values and other particulars of fixed assets in respect of which depreciation is to be provided. The record shall inter-alia indicate the cost of, accumulated depreciation, rate of depreciation and the amount of depreciation charged for the relevant period.

(b) The basis on which the depreciation is calculated and allocated to various cost centers and product(s) shall be indicated in the records.

VIII. INSURANCE

(a) Adequate records shall be maintained showing the insurance premium paid for the various risks covered for the assets and other interests of the company.

(b) Insurance costs shall be allocated to different cost centers and methods allocating such cost shall be indicated in the cost records.

IX. ROYALTY OR TECHNICAL KNOWHOW/ SERVICES FEE

Adequate records including technical agreements shall be maintained party wise in respect of fee paid to the collaborators or technology suppliers on recurring or non-recurring basis.

X. OTHER OVERHEADS

(a) Adequate records showing the expenditure incurred as power generation overheads, other than those specified, shall be maintained and method of allocation to different cost centers shall be stated in the cost records/ statements for the relevant period.

(b) If other saleable products like steam are produced, suitable basis shall be adopted to apportion the cost equitably.

XI. DISTRIBUTION EXPENSES

(a) Power distribution shall be considered a separate line of activity in power sector. Adequate record shall be maintained for the expenditure incurred on distribution lines, gauging installations, repair and maintenance and extension of distribution network.

(b) Record shall be maintained for all those expenses which are incurred on activities that can be reasonably and fairly be attributed to distribution services.

XII. LINE LOSSES

Adequate record shall be maintained to evaluate the cost of line losses as distribution expenses and it would be clearly indicated whether these are normal or abnormal losses these would be allocated to different cost centers and justification for allocation would be given. In case of abnormal losses these would be separately disclosed. Where line losses exceed the normal limits the reasons shall also be disclosed in the cost records.

XIII. RESEARCH AND DEVELOPMENT EXPENDITURE

Adequate record shall be maintained and kept for research and development separately and proper basis shall be established for charging to different cost centers and saleable products.

XIV. ADMINISTRATION OVERHEADS

Administration overheads shall be recorded separately and proper basis shall be established for charging to different cost centers and saleable products.

XV. ADJUSTMENT OF COST VARIANCE

(a) Where a company maintains records on the basis other than actual cost, such as standard costing, the record shall indicate the procedure followed by the company to work out the actual cost of power produced under such system. The method followed for adjusting the cost variances in determining the actual cost of the power produced as well as the reasons for variances shall be indicated in the cost records.

(b) The reasons for variances in material, labour, overheads cost and sales should be disclosed separately while preparing the reconciliation of profit arrived.

XVI. COST STATEMENTS

Cost statements shall be prepared by the power generating companies regularly on quarterly basis and on the basis of reviews made on those cost statements, corrective action taken shall be stated alongwith reasons.

XVII. STATISTICAL STATEMENTS AND OTHER RECORDS

(a) The companies shall develop appropriate standards for use as basis to evaluate performance alongwith standards set by the NEPRA and other Government and regulatory authorities.

(b) Adequate record of generation and hours run shall be maintained engine wise and generation shall be recorded so as to make available information for the compilation of the cost records.

XVIII. RECONCILIATION OF COST AND FINANCIAL ACCOUNTS

(a) The cost records shall be reconciled with the financial accounts to ensure accuracy if integrated accounts are not maintained. Variations, if any, shall be clearly indicated and explained.

(b) The reconciliation shall be done in such a manner that the profitability of the different products, as per cost statements, is correctly judged and reconciled with the overall profits of the company from all of its activities.

XIX. COMPARATIVE FIGURES

Wherever possible corresponding figures for the previous year shall be arranged, grouped and provided in cost statements.

SCHEDULE-II
GENERAL INFORMATION

1. General Information

(a) Name of the company

(b) Registered office address of the company

2. Corporate Information

(a) Status of the company whether public limited (listed or non-listed), private limited or Single Member Company.

(b) Company's financial year for which audit is being conducted.

(d) Name, qualification and designation of the officer heading the cost accounting section.

3. Technical Information

(a) Location of plant Site

• Location of plant site

• Location of mines, if any

(b) Capacity of Power Generation

• Installed capacity.

• Licensed capacity.

• Utilized capacity

• Normal capacity

(d) Type of Project, (IPP/WAPDA subsidiary/other)

(e) Type of raw/direct material used for producing power

4. Detail of distribution network

a. Local arrangements

b. Export

c. Sale to WAPDA and other distribution companies

d. Sale at bulk to other customers (to be specified)

5. Tariff

(a) Period of application

(b) Notification No. and date approving the tariff

6. Applicability of Tax laws

(a) Application of tax laws

(b) Any exemption available from excise and other levies.

7. Cost Accounting System

(a) Brief description of the system

(b) Major accounting policies

See the Schedules III and Annexure in Gazette of Pakistan at pp. 4166 to 4179.

-------------------------

ACT NO. I OF 2012

WOMEN IN DISTRESS AND DETENTION FUND (AMENDMENT) ACT, 2011

An Act further to amend the Women in Distress and Detention Fund Act, 1996

[Gazette of Pakistan, Extraordinary, Part-I, 5^th January, 2012]

No. F. 9(15)/2011-Legis.--The following Act of Majlis-e-Shoora (Parliament) received the assent of the President on 30th December, 2011, is hereby published for general information:—

WHEREAS it is expedient further to amend the Women in Distress and Detention Fund Act, 1996 (XV of 1996), for the purposes hereinafter appearing;

Provided that sub-section (2) of Section 265, shall not apply.

(2) If a Special Magistrate has reason to believe that any infringement or contravention of any right of consumer as stated in sub-section (1) punishable under this Act has been committed by any person, he may enter the place or premises where the infringement or contravention has been committed and try the same on the spot and punish the defaulter with imprisonment which may extend to six months or fine which may extend to fifty thousand rupees or with both.

(3) Any person aggrieved by the order of Special Magistrate may, within fifteen days prefer an appeal to the Authority.".

---------------------

RULES, 2011

PAKISTAN CONFORMITY ASSESSMENT
RULES, 2011

[Gazette of Pakistan, Extraordinary, Part-I, 27^th September, 2011]

S.R.O. 113(KE)/2011, dated 26.2.2011.--In exercise of the powers conferred by Section 26 of the Pakistan Standards and Quality Control Authority Act, 1996 (VI of 1996) the Federal Government is pleased to make the following rules, namely:--

1. Short Title and Commencement.--(1) These rules may be called the Pakistan Conformity Assessment Rules, 2011.

2. They shall come into force at once.

2. Definitions.--(1) In these rules, unless the context otherwise requires,--

(a) "Act" means the Pakistan Standards and Quality Control Authority Act, 1996 (VI of 1996);

(b) "applicant" means a person who has applied to the Authority for a licence;

(c) "competent authority" means any officer of the Authority designated as competent authority by the Director General under sub-section (4) of Section 7 of the Act;

(d) "form" means a form annexed to these rules;

(e) "inspection" means examination of product, process or plant for determination of conformity with specific requirements of relevant Pakistan standard;

(f) "licensee" means a person to whom a licence has been granted under the Act;

(g) "manufacture" means to produce, make-or manufacture, including process and operations of assembling, mixing, blending, cutting, diluting, bottling, packaging, repacking or preparation of goods in any other manner;

(h) "manufacturer" means the manufacturer of any article or process;

(i) "Regulations" means regulations made under Section 27 of the Act; and

(j) "verification" means confirmation through the provision of objective evidence that specified requirement have been fulfilled.

(2) The words and expressions used but not defined herein shall have the same meanings as assigned to them under the Act.

(3) The general terms for standardization or procedures for assessment of conformity not defined herein and the Act shall have the same meaning as assigned to them in the relevant standardization system.

3. Licensing.--(1) Every manufacturer of the articles notified by the Federal Government under Sections 13 and 14 shall apply to the Authority for grant of licence.

(2) Any manufacturer of the articles other than covered under sub-rule (1) may apply to the Authority for licence for voluntary conformity assessment.

4. Application for a licence.--(1) Every application for a licence shall be made in Form I duly filled-in, signed and accompanied by,--

(a) application fee as prescribed by the Authority;

(b) self evaluation cum declaration as specified in Form II; and

(2) For every manufacturing unit of the articles notified under Sections 13 and 14, separate licence shall be required.

(3) An applicant shall get sample of the article tested from any laboratory in Pakistan recognized by the Authority or any laboratory abroad covered under a mutual recognition agreement with the Authority.

5. Initial scrutiny of licence application.--(1) On receipt of an application for a licence and its enclosures by the Authority, the same shall be numbered in order of its receipt and acknowledged to the applicant.

(2) The Authority shall after scrutinizing the application in accordance with provisions of rule 4, process if further:

Provided that the Authority may reject the application for grant of licence if it is not in accordance with the provisions of Rule 4.

(3) After initial scrutiny of the application for licence under sub-rule (2), the Authority may require, any further information or data from the applicant for substantiating the information contained in the application within the specified time not exceeding one month. In case of non-submission of the requisite information or data within specified time the application may be summarily rejected.

(4) After scrutiny of information gathered under sub-rule (3), the Authority, may further process the application or reject the same after recording reasons in writing and communicating the same to the applicant.

6. Inquiry.--After processing of the application for licence under sub-rule (4) of Rule 5, the Authority, keeping in view the relevant Pakistan standards specification requirements, shall,--

(a) require evidence that the article or process in respect of which a licence has been applied for, conforms to the relevant Pakistan standard;

(b) require evidence that the applicant has in operation a scheme or routine inspection and testing, which will adequately ensure that all marked products shall conform to the relevant Pakistan standard;

(c) direct an inspector to inspect all the concerned premises of the applicant for verifying the statement and contents made in the application;

(d) for the purpose of clause (a), may direct the applicant to submit samples, at his own cost, to such testing authority as the Authority may consider appropriate; and on the basis of any report received under clauses (c) or (d) or both, require the applicant to carry out such alterations or additions, in the scheme of inspection and testing or the process of manufacturing product with in the specified time, failing to which the application shall be rejected.

7. Inspection.--The Authority after being satisfied on the inquiry under Rule 6 may proceed further conduct inspection rule 24 and thereafter issuing licence.

8. Verification visit.--After submission of report of the inquiry and inspection by the Inspector under Rule 7, the Authority may authorize any senior officer to verify the report of the Inspector.

9. Final scrutiny.--(1) After report of the inspection or verification visit, as the case may be, the application with all the documents shall be sent to the competent authority for further processing.

(2) After examining the case if the competent authority is satisfied it may grant the licence to the applicant or may require further scrutiny and analysis of the case.

(3) In case the competent authority requires further scrutiny and analysis, it may refer the case to the concerned officer who shall re-examine the case or conduct further verification in the light of the observation of the competent authority and submit his report to the competent authority:

Provided that the competent authority may call for any other information or record through a notice in writing giving not les than fourteen days for providing such information or record. In case the information or record is not provided the application may be rejected.

(4) After the receipt of report under sub-rule (3) the competent authority considers that the case is not fit for the grant of licence, it may give the applicant a reasonable opportunity of being heard either in person or through a duly authorized representative and may either grant the licence or reject the application.

10. Grant of licence.--(1) Where the competent authority is satisfied, that the application is a fit case to use a Pakistan standard mark, he may approve grant of licence authorizing the use of Pakistan standard mark in respect of the article or process subject to such terms and conditions as the Authority may deem fit to specify:

Provided that where an application has been made for licence and commercial production of the article has not been commenced, the Authority may issue provisional licence for a period of three months.

(2) A licence shall be granted in the Form annexed as Form III for a period not exceeding one year.

(3) Where licence is granted, it shall be notified by the Authority in any manner as deemed appropriate, specifying particulars of the licence and such particulars shall be entered in a register maintained under Rule 29.

(4) The Authority may during the period of validity of the licence, on thirty days notice to a licensee, and affording the licensee the opportunity of explaining his position alter any terms and conditions subject to which the licence has been granted.

(5) The licence shall be non-transferable.

(6) The Authority may refuse to grant a licence, if in its opinion the licence applied for is liable to be abused.

11. Renewal of Licence.--(1) The Authority may renew the licence if an application in Form IV is made by the licensee at least one month before expiry of the licence.

(2) The licence may be renewed for a further period of two years on every occasion if the licencee is eligible for the same.

(3) Where any action under any provision of the Act or rules is pending against the licensee, renewal of his licence may be deferred for such period as deemed appropriate by the Authority.

(4) In case the Authority decides not to renew any licence, it shall give the licensee a notice of not less than fourteen days of its intention to do so.

(5) The licensee may submit his explanation, if any, within aforesaid notice period and the same shall be considered by the Authority and a hearing shall be given to him within fourteen days from the date of receipt of such explanation.

(6) In case of failure of the licensee to submit his explanation within the prescribed time limit or the explanation submitted by him is not found satisfactory, the Authority may, on expiry of the notice period, allow the licence to lapse and an intimation together with the reasons thereof in writing shall be sent to the licensee under acknowledgement.

(7) The licensee shall not use Authority's mark, in case his licence lapses or its renewal is deferred under sub-rule (3).

12. Conditions of licence to use Pakistan standard mark.--(1) The Pakistan standard mark of conformity shall only be used by the licensee having valid licence for such articles or process for which the licence has been granted.

Provided that no licensee shall use Pakistan standards mark unless the article conforms to the relevant Pakistan standard.

(2) The licensee shall apply the Pakistan standard mark in a prominent manner that is easily visible and distinct on the article or the liable thereon or container or the lable thereof.

(3) In case article or the process which cannot be packaged, the self-declaration of the licensee bearing the words "Declaration-Conforming to PS_________, Licence number _____________ “and the Pakistan standard mark shall be attached with every consignment dispatched from the premises of the licencess.

(4) No person other than the person who is in possession of a valid licence shall make a publicity through advertisements, sales promotion leaflets, price-lists or the like that his article conforms to the Pakistan standard or make such a declaration on the article as under sub-rules (2) and (3).

(5) In no case the Pakistan standard mark shall be used as logo in any form or manner by the licensee.

(6) In any case of suspension, cancellation, withdrawal and expiry of licence and any pending process thereto, the licensee shall forthwith stop marking his articles or processes with the Pakistan standard mark:

Provided that in case of pending renewal and withdrawal of licence on the request of licensee under clause (b) of sub-rule (1) of Rule 15, he will continue to use Pakistan standard mark unless directed by the Authority not to do so.

13. Suspension of a licence.--(1) The licence may be suspended for a limited period in any of the following cases, namely,--

(a) non-conformity with the requirements of such a nature that immediate cancellation or withdrawal is not necessary ;

(b) non-payment of any fees specified by the Authority;

(d) contravention of the product certification scheme, the Act, the rules and regulations; and

(e) non-compliance with any directives issued by the Authority in relation to conformity assessment.

(2) A licence may be suspended by the Authority on written request from the licensee, if the operations in his premises can no longer be carried on due to any reason beyond his control that may include but not restricted to:--

(a) natural calamities such as flood, fire, earthquake etc;

(b) a lock-out; or

(3) The suspension of licence shall be communicated to the licensee through any mode ensuring acknowledgement of receipt and the communication shall specifically mention:--

(a) licence no;

(b) description of article, its brand name and relevant Pakistan standard;

(d) duration of suspension;

(e) reasons of suspension;

(f) remedial measure to undo suspension; and

(g) time frame for taking remedial measures.

(4) When the period of suspension is over or the conditions to be fulfilled by the licensee are met with, the Authority shall, prior to the re-instituting of the licence, satisfy itself by verification or otherwise that the conditions and requirements as stipulated in the suspension order have been complied with.

14. Cancellation of a licence.—(1) The Authority may cancel the licence on any of the following grounds, namely :--

(a) non-conformance of article or process established after in house or independent testing ;

(b) expired licence;

(d) significant modifications in the manufacturing process, plant, machinery etc. without prior evaluation and approval of the Authority;

(e) relocation of plant and machinery;

(f) non-payment of any fee specified by the Authority;

(g) prolonged closure of factory;

(h) marking non-conforming products; or

(i) non-compliance to any of the terms and conditions of the licence.

(2) Before the Authority cancels any licence it shall give the licensee a notice of not less than fourteen days of its intention to cancel the licence, alongwith a statement of the reasons for doing so:

Provided that in case of expired licence even if a notice under sub-rule (2) is not served or no renewal application is received, the licence shall be deemed to have been cancelled, by the Authority after sixty days of its expiry.

(3) On receipt of notice under sub-rule (2), the licensee may submit an explanation to the Authority within notice period and where an explanation is submitted the Authority may consider it and give hearing to the licensee within fourteen days from the date of receipt of such explanation.

(4) Where no explanation is submitted, the Authority may, on expiry of fourteen days of receipt of notice by the licensee, cancel the licence without any further notice.

(5) In case the licensee submits an explanation and the Authority is satisified with contention of the licensee during the personal hearing under sub-rule (3) it shall withdraw the notice or cancel the licence.

(6) Notwithstanding that an appeal is pending under Section 18 of the Act against cancellation of licence, the licensee shall forthwith stop use of Pakistan standard mark.

15. Withdrawal of licence.--(1) A licence may be withdrawn on the following grounds, namely :--

(a) in case the licensee that obtained licence under sub-rule (2) of Rule 3 fails to comply with any of the provisions of the Act, rules and regulations or any of the Authority's directives; or

(b) written request of the licensee expressing the reasons for which he does not wish to continue with the licence.

(2) Where the Authority decides to withdraw a licence at its own initiative under clause (a) of sub-rule (1) the procedure prescribed in Rule 14 shall be followed.

16. Publication in official Gazette.--When a licence has been suspended or cancelled or withdrawn, the Authority shall publish, in the official Gazette, the particulars of the licence so suspended or cancelled or withdrawn.

17. Appeal.--An appeal under sub-section (1) of Section 8 shall, within thirty days and after payment of a fee of rupees five thousand, be preferred to the Court of sessions within whose jurisdiction the order has been passed.

18. Fees.—(1) All the fees payable under the Act shall be paid to the Authority with in the time and manner as specified, from time to time, by the authority.

(2) Where a-licensee fails to pay the marking fee or any part thereof within stipulated time as specified under sub-rule (1) shall in addition to the fee payable, pay late payment charges at the rate of three percentum over and above prevailing market rate of that year.

(3) No fee or part thereof paid to the Authority on account of application fee, licence fee or advance marking fee against cancelled and withdrawn licence in no circumstance shall be refunded.

(4) Notwithstanding cancellation or withdrawal of licence under Rules 14 and 15, the licensee shall be liable to clear all sums payable to the Authority at the time of cancellation or withdrawal of the licence.

19. Non-payment of marking fee.--(1) The Authority may through a notice of not less than fourteen days direct the licensee defaulting on account of payment of marking fee as prescribed under sub-rule (1) of Rule 16, or stop marking the articles or process with the Pakistan standard mark:

Provided that even after expiry of the notice period where the licensee continues to mark the articles with Pakistan standard mark, the Authority after serving another notice of seven days may stop manufacturing of such articles:

Provided further that the Authority after expiry of the notice period shall initiate action for recovery of outstanding dues in a manner as prescribed under sub-section (3) of Section 29.

(2) The resumption of marking of article with Pakistan standard mark shall be permitted after the dues have been paid in full or in part as agreed by the Authority.

20. Withdrawal of Pakistan standards.--(1) When Pakistan standard is withdrawn and not superseded by any other Pakistan standard, any licence issued in respect thereof shall be deemed to have been cancelled from the date of withdrawal of such Pakistan standard and any such licence shall be surrendered to the Authority by the licensee.

(2) In case of cancellation of licence under sub-rule (1) the part of the marking fee, if paid in advance, proportionate to the un-expired period of the licence may be refunded to the licensee.

21. Revision of Pakistan standard.--In case any Pakistan standard for which licence has been granted has been revised, the Authority shall notify such revision to respective licensee specifying therein the effective date from which the standard shall come into effect:

Provided that transition period for conformance of article or process to the revised Pakistan standard shall not be less than sixty days from the notification sent to the licensee.

Provided further that incase revision of Pakistan standard is done on account of human health, safety, and environmental concerns, the Authority may require immediate conformance with the revised Pakistan standard.

22. Inspectors. --(1) The Authority may designate such officers of the Authority as Inspectors under sub-section (1) of Section 15, as it may consider necessary.

(2) While appointing an Inspector the Authority shall consider the competence of the Inspector with relation to the assignment and the criteria specified by International Standardization Organizations.

(3) Every Inspector shall be furnished by the Authority with a certificate of designation as an inspector in Form V. The certificate shall be carried by the Inspector at all times while he is on duty and shall, on demand, be produced by him.

23. Powers of Inspectors. --(1) For the purpose of performing the duties imposed on him by or under Section 15 of the Act, an Inspector rnay,--

(a) at any time during the usual business hours enter upon any premises in which any article or process in respect of which a licence has been granted under these rules with a view to ascertain that the Pakistan standard mark is being used in accordance with its terms and conditions and that the scheme of routine inspection and testing specified by the Authority is being correctly followed;

(b) inspect and take samples at such premises of any such article or any material used or intended to be used in the manufacture of such article which is marked with a Pakistan standard mark;

(c) inspect any process at such premises in respect of which the licensee has been given the authority to use the Pakistan standard mark.

(d) examine the records kept by licensee relating to the use of the Pakistan standard mark;

(e) enter into, and search any place, premises or conveyance for such article or process contravening provisions of Sections 10 or 11 or 14 of the Act as provided in Section 15; and

(f) seize any article and any other thing as provided in Section 15 where as a result of search made under clause (e), such article or process has been found in relation to which contravention of Sections 10 or 11 or 14 of the Act has taken place.

(2) For carrying out inspections for the purpose of the Act these rules every person shall afford to the inspector such reasonable facilities that inspector may require for discharge of his duties.

Provided that any person who impedes or hinders inspector in discharge of his duties under the Act these rules shall be liable to penal action as provided under the Act.

24. Procedure for inspection.--(1) The Authority shall depute an Inspector or Inspectors to conduct an inspection for grant, renewal or surveillance of a valid licence with regard to conformity of an article or process with the Pakistan standards and compliance with the terms and conditions of the licence.

(2) The Authority may, on request of the Inspector or otherwise associate with him any person who has adequate technical qualification, experience and knowledge in that field or task assigned to the Inspector.

(3) The Inspector or the Inspectors shall observe following procedure, namely:--

(a) for inspection of the premises of the licensee or applicant, he shall whenever possible, give reasonable notice of visit to the licensee or applicant;

(b) if during an inspection it is required to take one or more samples of any articles, material or substance, the same shall be done in presence of the licensee or the applicant or their agent;

(c) the samples drawn under clause (b) for each article or item shall be three in number and shall be affixed with official seal and label containing complete information of the article, material or substance;

(d) one sample out of samples as drawn under clause (b) shall be left with the licensee or the applicant and the rest shall be deposited with the Authority for further processing;

(e) give a receipt for a sample taken and retain a duplicate copy of the receipt duly signed by the person in whose presence the sample is drawn; and

(f) in case the licensee objects to the sampling by the Inspector or demands a joint sampling the three joint samples shall be drawn each affixed with official seal along with the identification of the person drawing samples with the Inspector and the process by which sample is drawn.

(4) The Inspector may take samples of articles marked with the Pakistan standard mark from the godowns or any such premises of any agent of the licensee or from the articles put up for sale in the open market by the licensee or his agent.

(5) The Inspector shall submit to the Authority a detailed report of every inspection made by him incorporating impression of the seal and details of identifications of the sample.

(6) The Authority shall arrange at least two inspections a year in respect of each licensee.

25. Procedure for inspection in case of unauthorized use of Pakistan standard mark.—Where there are reasons to believe that a Pakistan standard mark has been or is being used in violation of any provision of the act, rules and regulations, the Authority may direct its Inspector to make an inspection in accordance with Rule 24 and take necessary action as deemed appropriate.

26. Report of seizure and detention.--(1) Where any Inspector makes any seizure or detention of the article or process, as the case may be he shall within forty-eight hours of seizure or detention make full report of all the particulars of such seizure and detention to the Authority.

(2) The Authority on such report may confirm the seizure or detention or otherwise. If the same is not confirmed the Inspector shall forthwith comply with the direction of the Authority.

(3) On the confirmation of seizure or detention the Authority shall give directions with regard to the custody of articles seized or detained.

27. Inspection of the article or process when Pakistan standard mark or conformity to Pakistan standard is required by the Act or under any other law.--(1) The Authority may carry out inspection, though its Inspector or agent, of articles or processes for use of Pakistan standard mark and or for which conformance with Pakistan standard is required or claimed under the Act or any other law for the time being in force.

(2) Inspection under sub-rule (1) may be carried out at place of manufacture, sale or use in Pakistan or at place of entry into Pakistan.

(3) Such inspections may cover quality control system, verification of laboratory records or testing of samples or any other related matter.

(4) The Authority shall be paid fees in advance for such inspection and expenses of travelling allowances, daily allowances and the like as may be mutually agreed.

28. Certificate.--(1) The Authority may issue a certificate on the receipt of an application alongwith prescribed fee and any relevant information as required by the Authority for the purpose of conformity assessment of article or process with relevant standard as requested for.

(2) On receipt of the application, the Authority shall depute an Inspector for carrying out inspection of the article or process for which application is made. The inspector shall follow the procedure laid down in sub-rules (3) to (5) of Rule 24.

(3) If the Authority is satisfied with the report of the inspector, it shall issue the non-transferable certificate as set out in Form-VI.

29. Registers.--The Authority shall maintain a register of licences which shall record in respect of each licence the following information, namely :--

(a) name, address and business of each licensee;

(b) licence No., date of its issue and validity;

(d) the number and title of relevant Pakistan standard;

(e) information regarding, renewal suspension, withdrawal of cancellation;

(f) the number of licences held by each licensee; and

(g) fees payable and paid by the licensee.

30. Repeal.—The Pakistan Standards Conformity Assessment Rules, 2008 are hereby repealed.

See the Forms in Gazette of Pakistan at pages 557 to 570.

-----------------

ORDER, 2011

FERTILIZER INDUSTRY (COST ACCOUNTING RECORDS) ORDER, 2011

[Gazette of Pakistan, Extraordinary, Part-II, 19^th September, 2011]

S.R.O. 852(I)/2011.—The following draft of Fertilizer Industry (Cost Accounting Records) Order, 2011 which is proposed to be made in exercise of powers conferred by clause (e) of sub-section (1) of Section 230 read with Section 246 of the Companies Ordinance, 1984 (XLVII of

1984), and Section 43 of the Securities and Exchange Commission of Pakistan Act, 1997 (XLVII of 1997) is hereby published for the information of all persons likely to be affected thereby and notice is hereby given that the draft will be taken into consideration after thirty days of its publication in the Official Gazette.

1. Short title, extent, commencement and application.—(1) This Order shall be called the Fertilizer Industry (Cost Accounting Records) Order, 2011.

(2) It shall come into force at once.

(3) This Order shall apply to every company engaged in production, processing and manufacturing of Fertilizers

2. Maintenance of records.—(1) Every company to which this Order applies shall, in respect of each financial year commencing on or after the commencement of this Order, keep cost accounting records, containing, inter-alia, the particulars specified in Schedule I, II and III to this Order.

(2) The cost accounting records referred to in sub-Paragraph (1) shall be kept in such a way as to make it possible to calculate from the particulars entered therein the cost of production and cost of sales of each of the formulation products referred to in sub- Para (2) of Para 1, during a financial year.

(3) Where a company is manufacturing any other .product in addition to those referred to in sub-Para (2) of Para 1, the particulars relating to the utilization of materials, labour and other items of cost insofar as they are applicable to such other product shall not be included in the cost of product referred to in that para.

SCHEDULE 1

(See Paragraph 2)

I. MATERIAL

(1) Direct Material.--

(a) Adequate records shall be maintained showing receipts, issues and balances, both in quantities and values of each item of direct material required for production of chemical fertilizer of any type. The basis on which the value of receipts, and issues have been calculated shall be clearly indicated in the cost records maintained or if so desired by the company in a separate manual of procedures, if any, maintained by the company or in foot-notes or separate explanatory notes to the cost statements for the relevant period. Such basis shall be applied consistently throughout the relevant period. The values shall include all direct charges up to works such as excise duty, haulage, transport, freight, handling and insurance. In case of imported material, custom duty, Iqra surcharge, port charges, inland freight charges, freight and insurance charges, sales tax and any other levies payable at the time of import shall be shown separately and included to work out landed cost.

(b) If the value of direct material consumed is determined on a basis other than actual, the method adopted for such valuation as well as the method for reconciliation of such consumption with actual and the method for dealing with variations, if any, shall be disclosed in the cost records or indicated by way of footnotes or in any other suitable manner.

(c) All issues of production materials shall be reconciled with figures shown in shown in Annexes of Schedule III, or in any other form as thereto as possible. Any losses/surpluses arising as a result of physical verification of inventories and adjustments thereof shall be clearly indicated in the cost records.

(d) Record of purchase/supply contracts entered into with local and foreign suppliers as the case may be shall be maintained showing the rate at which various quantities of materials are to be acquired. The records shall indicate principal features of each contract particularly conditions relating to quantity, quality and, in case of catalysts showing their life, and in case of chemicals their strength and technical contents, price, period of delivery, discount for transit loss and terms of payment including cash discounts.

(e) Any abnormal wastage of material whether in transit, storage or for any other reason, shall be recorded separately indicating the stage at which such losses occur and reasons thereof. Method of dealing with such losses in the calculation of cost shall be indicated in the records. Normal wastages will be absorbed by the remaining material itself.

(f) Realizable value of any waste material, by-product or intermediary product recovered or sale proceeds of any process material or intermediary product shall be credited to the cost of such process to arrive at the net cost of that particular process and finally that of the fertilizer produced.

(g) If the quantity and value of materials consumed in a company are determined on a basis other than actual, the method adopted shall be mentioned in cost records and it shall be followed consistently. The overall reconciliation of such quantities and values of materials with the actual shall be made at least quarterly during the financial year explaining the reasons for variances. The treatment of such variances in determining the cost of items referred to in Paragraph 3 shall be indicated in the cost records.

(h) The records shall be maintained in such detail as may enable the company to readily provide data as required in the various Cost Statements prescribed in this Order in a verifiable state.

(2) Catalysts, Other Chemicals, Consumable Stores/Spares, etc:--

(a) Adequate record of each item of catalysts, chemicals, consumable stores/spares shall be maintained to show receipts, issues and balances, both in quantities and, values, required for production of chemical fertilizer and/or actually used for the relevant cost centers.

(b) Cost of catalysts, chemicals, consumable stores and spare parts shall include all direct charges incidental to procurement of each item upto the factory. The cost of such chemicals, stores/spares etc. consumed shall be charged to relevant cost centers on the basis of actual consumption as recorded in the Cost Statements. The items issued for capital expenditure, viz. as additions to plant and machinery shall be shown under relevant heads and not in the cost statements of chemical fertilizer.

(c) The basis of valuation of receipt and consumption of each item shall be indicated in the cost records and shall be consistently followed.

(d) Wastage of chemicals, consumable stores, spares whether in transit, storage or at any other point shall be quantified and shown separately. Method of dealing with such losses in costing shall also be indicated in the cost records.

II. SALARIES AND WAGHS

(a) Adequate record shall be maintained to show the attendance of workers employed by the company whether on regular, temporary, or on contract basis, as the case may be. Proper record shall also be maintained in respect of payment made for overtime work and production incentives whether in the shape of production bonus or incentives based on out-put given to the workers, Payment of any retirement benefits including pension, provident fund, gratuity, old age benefits and any welfare expenses shall also be included in the labour or factory overhead cost of beneficiary cost center/department. This will be done in a manner that labour cost is available for each cost center or department and for each product whether intermediary, by-product or main product so that different Cost Statements are filled properly and easily. Idle time shall be recorded separately, cost center-wise as far as possible showing reasons for idle time. The method adopted for accounting of idle time payment in determining cost of each product shall be disclosed in the cost records.

(b) Fair and reasonable allocation shall be made for wages paid to such direct labour as has been utilized in more than one departments, between the various departments or cost centers and the basis of such allocation shall be consistently followed. Idle time or lay-off payments shall be recorded separately indicating the reasons and the method of treatment in the calculation of the cost of the items referred to in Paragraph 2. Any wages paid for additions to plant and machinery or other capitalized assets, shall be capitalized and excluded from the cost statements of chemical fertilizer.

III. UTILITIES

(a) Adequate records shall be maintained showing the quantity and cost of various utilities and services both purchased and produced as detailed below and consumed and utilized by different cost centers:--

(i) Power

(ii) Steam

(iii) De-mineralised Water

(iv) Compressed Air

(v) Others (to be specified)

(b) The records shall be maintained so as to enable assessment of consumption or utilization of services by different departments, cost centers or manufacturing units. Allocation of cost of utilization shall be on the basis of actual consumption, if possible, or on the basis of technical estimates in the absence of actual measurement. In the case of fixed charges or fuel adjustment surcharge for electricity claimed by the utility company, irrespective of the actual power consumed and if the amount payable as per actual consumption falls below the contractual minimum, the difference between the contractual minimum and the actual amount shall be treated as fixed or period cost and transferred to relevant Cost Statement. Cost of service including power and gas consumed in and chargeable to non-manufacturing departments, if significant, shall be shown separately.

Note.—In case of self generation quantity and reasons for underutilization shall be specified and the relevant cost should be treated as fixed/period cost. In ease of natural gas separate records shall be maintained for use of gas as direct material and use of gas in utility services or for supply to housing colonies, if any.

IV. REPAIRS AND MAINTENANCE

Adequate records showing expenditure incurred on workshop facilities for repairs and maintenance of plant and machinery in different departments and cost centers shall be maintained on permanent basis. Details of cost determination and the basis of allocation of repairs and maintenance expenditure to different departments or manufacturing units or cost centers shall be indicated. Cost of work of capital nature, of heavy repairs, and overhaul cost, benefit of which is likely to be spread over a period longer than one financial year, shall be shown separately. If a separate maintenance team is working for a particular department the salaries, wages, cost of consumables, spares and tools should be charged as direct expense of that department. If the maintenance services are utilized for other products, the portion utilized for them shall be segregated and charged thereto.

V. DEPRECIATION

(a) Adequate records shall be maintained showing values and other particulars of fixed assets in respect of which depreciation is to be provided. The records shall inter-alia indicate the cost of each item of asset, the date of its acquisition, accumulated depreciation, the rate of depreciation and the depreciation charge, for the relevant period.

(b) Basis on which depreciation is calculated and allocated to the various departments and products shall be clearly indicated in the records.

VI. INSURANCE

(a) Record shall be maintained showing insurance premium paid for the various risks covered on the assets and other interests of the company.

(b) Method of allocating insurance cost to the various cost centers shall be indicated in the cost records and followed consistently.

VII. ROYALTY/TECHNOLOGY TRANSFER FEE

Adequate record including technical agreements shall be maintained in respect of fee paid to the collaborators or technology suppliers on recurring or non-recurring basis, party-wise. The basis of charging such amounts to the beneficiating formulations shall be indicated in the cost records.

VIII. OTHER OVERHEADS

Adequate records showing the amounts comprising the manufacturing overhead expenses other than those already mentioned and details of apportionment thereof to the various departments or processes or cost centers, shall be maintained. The factory overheads shall include, among other items, indirect labour cost along with share of labour related cost such as fringe benefits, other labour and staff welfare expenses, and establishment expenses of manufacturing of items referred to in Paragraph 2. If products other than chemical fertilizers including salable by-products are also being produced in the factory, adequate bases should be developed to apportion the overhead cost equitably.

IX. QUALITY CONTROL EXPENSES

In case certain chemical fertilizers require periodic checks by the quality control department, as to the chemical strength conforming to standards laid down by the Government or industry, necessary records shall be maintained so that the expenses incurred on the quality control department are collected and charged to the different products. Adequate records shall be maintained of rejected fertilizers, intermediary products and by-products. Expenses incurred on quality control built-in within a certain department shall be charged as direct departmental expense.

X. JOINT PRODUCTS

When more than one product arises from a process, the cost shall be allocated to the different products on some reasonable basis which shall be consistently applied during the relevant period. The basis on which such joint costs are allocated to the different products arising from a process shall be indicated in the cost records.

XI. TRANSFER TO THE NEXT PROCESS

The costs incurred in an intermediary process will be transferred proportionate to the quantity transferred to the next process.

XII. WORK-IN-PROCESS AND FINISHED GOODS INVENTORIES

The method of valuation of work-in-process and the finished goods inventories shall be indicated in the cost records so as to reveal the cost elements which have been taken into account in such computation. The cost elements shall be related to the items referred to in the relevant Cost Statement. The costing method adopted shall be consistently followed. Treatment of differences, if any, on physical verification of stocks with book balances, shall also be indicated in the cost records.

XIII. PACKING

Adequate records shall be maintained showing all the receipts, issues and balances both in quantities and cost of various packing materials such as strips, ampoules, vials, bottles, cartons, boxes, labels, and literature for each item separately. Adequate records shall also be maintained for wages and other expenses incurred in respect of different size of packs adopted for marketing of formulations separately. The details of various packing materials actually used and spoiled shall be maintained in respect of each formulation. Where any formulation is repacked due to defective packing, details of such repacking for each pack shall be determined if repacking cost is significant. In case any packing materials are produced by the company, proper record showing the cost and manufacture of such items shall be maintained. In case of export packing, separate records and additional packing cost shall be maintained.

XIV. COST STATEMENTS

Detailed and adequate cost statements shall be prepared for each type of fertilizer product, intermediary product and by-product separately, as required vide Annexure III.

XV. ADJUSTMENT OF COST VARIANCE

(a) When the company maintains cost records on any basis other than actual, such as standard costing, the records shall indicate the procedure followed by the company in working out the actual cost of product under such system. The method followed for adjusting the cost variances in determining the actual cost of the product shall be indicated clearly in the cost records. The cost variances shall be shown against the relevant heads in the respective Cost Statement.

(b) The reasons for variances in respect of materials shall inter-alia be furnished separately for major materials. Variance analysis shall be made quarterly during the financial year and also at the year-end. The reasons for variances shall be given in the cost records.

XVI. ADMINISTRATIVE EXPENSES

Administrative expenses may be split up on the basis of total factory cost of each salable product and/or cost of imported fertilizers if sold by the company or any other basis adopted by the company. Such basis shall be clearly indicated in the cost records.

XVII. SELLING AND DISTRIBUTION EXPENSES

(a) Selling and distribution expenses in respect of fertilizer shall be apportioned to different final products and salable by-products and Intermediary-products on the basis of sales revenue or some other equitable basis which shall be indicated in the cost records and shall be followed consistently.

(b) If imported fertilizers are also sold by the Company, selling expenses shall be allocated on the basis of sales revenue or any other acceptable basis that the company may adopt. However, the basis of allocation shall be consistently followed.

XVIII. STATISTICAL STATEMENTS AND OTHER RECORDS

Companies may develop appropriate standards for use as a basis to evaluate performance. Alternately formats/procedures adopted by the industry in general should be maintained.

XIX. RECONCILIATION OF COST AND FINANCIAL ACCOUNTS

(a) The cost records shall be periodically reconciled with the financial accounts to ensure accuracy if integrated accounts are not maintained. Variations, if any, shall be clearly indicated and explained.

See the Schedules in Gazette of Pakistan at pages 2994-3002.

---------------------------

NOTIFICATION

THE ISLAMABAD HIGH COURT ESTABLISHMENT (APPOINTMENT AND CONDITIONS OF SERVICE) RULES, 2011

[Gazette of Pakistan, Extraordinary, Part-II, 20^th May, 2011]

S. R. O. 442 (I)/2011, dated 14.5.2011.—In exercise of the powers conferred by Article 208 of the Constitution of Islamic Republic of Pakistan (1973), the Chief Justice of Islamabad High Court with the approval of the President of Pakistan, has been pleased to make the following rules namely: —

1. Short title, application and commencement.—(1) These rules may be called "The Islamabad High Court Establishment (Appointment and Conditions of Service) Rules 2011".

(2) They shall apply to all persons borne on the establishment of the Islamabad High Court.

(3) They shall come into force at once.

2. Definitions.—(1) In these rules unless there is anything repugnant in the subject or context,—

(a) "Administration Committee" means the Administration Committee of the High Court;

(b) "Administration Judge” means a Judge who is member of the Administration Committee of the High Court or any other judge who is nominated by the Chief Justice to deal with specific matters connected with the establishment arising out of these rules;

(c) "Appointing Authority" means the Chief Justice and includes any other Judge or the officer nominated or designated by the Chief Justice in this behalf and mentioned in column 2 of the Schedule;

(d) "Board" means a Board of Intermediate and Secondary Education established by law in Pakistan or any other educational authority or institution declared by Government to be a Board for the purposes of these rules;

(e) "cadre" means a group of posts in the establishment identifiable by their common designation or nomenclature;

(f) "Chief Justice" or "Judge" shall respectively means the Chief Justice or Judge of the Islamabad High Court. Islamabad;

(g) "Court staff means an officer and staff of the High Court who holds a post of establishment or has been appointed to such post, but does not include a person who is appointed against any post in the High Court by transfer or on deputation from any other service, department or organization and also a person who is employed on contract, or on work charge basis, or who is paid from contingencies;

(h) "Departmental Promotion Committee" means a committee constituted under these rules;

(i) "Establishment" means the establishment of the High Court comprising the posts mentioned in Part-Il and the schedule;

(j) "Government" means the Federal Government;

(k) "High Court" means the Islamabad High Court;

(l) "initial recruitment" means appointment made otherwise than by promotion or transfer;

(m) "pay" means the amount drawn monthly by any officer or staff of the High Court as pay and includes technical pay, special pay, personal pay and any other emoluments declared as pay by the Competent Authority;

(n) "permanent post" means a post sectioned without limit of time;

(o) "post" means a post borne on the strength of the establishment included in Part-II and the Schedule to these rules;

(p) "prescribed" means prescribed by these rules;

(q) "recognized university" means any university established by or under a law in Pakistan or any other university which may be declared to be a recognized university by the Higher Education Commission;

(r) "Registrar" means the Registrar of the High Court or any other officer of the Court to whom the powers and functions of Registrar are delegated or assigned by the Chief Justice, from time to time;

(s) "Schedule" means the Schedule to these rules;

(t) "Selection Authority" means any Authority on the recommendation of which any appointment or promotion, as the case may be is made and includes Selection Board, or a Selection Committee or Departmental Promotion Committee;

(u) "Selection Board" means a Selection Board constituted under these rules; and

(v) "Selection Committee" means a Selection Committee constituted under these rules;

(2) The words and expressions used, but not defined in these rules shall have the meanings assigned to them by the General Clauses Act, 1897 (X of 1897).

PART-II
ESTABLISHMENT AND APPOINTMENT

3. Establishment.—(1) The establishment of the High Court shall consist of officers, officials and other staff as provided in Schedule, having qualifications, experience and other conditions as contained therein.

4. Appointments.—(1) Appointment to a post shall be made by initial recruitment, promotion or transfer or on deputation as prescribed by these rules by the Appointing Authority.

(2) No person shall be appointed to a post unless he is a citizen of Pakistan.

(3) A candidate for appointment to a post shall possess the prescribed educational qualifications, experience and fulfill other conditions as enumerated in the Schedule.

(4) In case of initial appointment a person also be within the age limit as mentioned in Rule 5 or fixed by the Appointing Authority from time to time:

Provided that prescribed experience shall include equivalent experience in the service of a governmental organization as may be determined by the appointing authority.

(5) The members of other Services posted on deputation in the Islamabad High Court may apply for absorption in the establishment and the Chief Justice may order their absorption and appoint them on the posts for which they are eligible under these rules:

Provided that the seniority of members so appointed shall reckon in the manner as may be determined by the Chief Justice.

5. Age limit.—(1) No person shall be appointed through initial recruitment if he is less than twenty-one years and more than thirty years of age:

Provided that a candidate shall be entitled to relaxation in upper age limit in accordance with such rules as may be made by the High Court from time to time.

(2) In the case of a Government servant who has served in connection with the affairs of the Federation or the Provinces, or an officer serving in the legal departments of statutory organizations, this rule shall not be applicable.

6. Appointment of child of deceased member of a Court staff.—Notwithstanding anything contained to the contrary in any rule, whenever a member of Court staff dies while in service or is declared invalid or incapacitated for further service, any one of his unemployed children may be employed against a post in BPS-1 to 15 for which he possesses the prescribed qualification and experience in relaxation of selection procedure under these rules.

7. Recruitment Committee, Departmental Promotion Committee and Selection Board.—(1) The Chief Justice may constitute one or more Recruitment Committees to recruit suitable persons for their appointment and a Departmental Promotion Committee to select for appointment by promotion to such posts in BPS-1 to BPS-15 as may be specified by him from time to time.

(2) The Chief Justice may constitute a Selection Board to select for appointment through initial recruitment and by promotion to such posts in BPS-16 and above as may be specified by him from time to time:

Provided that the Chief Justice may, by a special or general order, refer a post to the Selection Board for making its recommendations for a selection.

(3) The Chief Justice shall determine the composition of Selection or Departmental Promotion Committee or Selection Board and the procedure to be observed by them.

(4) The Chief Justice may authorize Selection or Departmental Promotion Committee or Selection Board to formulate a procedure to recruit and select suitable persons for appointment to any post.

(5) Where an appointing authority, other than the Chief Justice, does not accept the recommendation of a Selection or Departmental Promotion Committee or a Selection Board, it shall record the reasons therefrom and obtain orders of the Chief Justice and act accordingly.

PART-III

PROCEDURE FOR INITIAL RECRUITMENT AND APPOINTMENT THROUGH PROMOTION AND TRANSFER

8. Initial recruitment.—(1) Initial recruitment to all posts shall be made after proper advertisement of the vacancies in the newspaper having wide circulation and in any other manner to be determined by the Chief Justice or subject to his approval by the Selection Committee or Selection Board, as the case may be, and the applications of the candidates received whereof shall be scrutinized accordingly.

(2) Initial Recruitment to all posts in BPS-1 to BPS-15 shall be made on the basis of test and interview to be conducted by the concerned Selection Committee in the manner as determined by the Chief Justice or subject to his approval by the Selection Committee itself.

(3) Initial recruitment to all posts in BPS-16 and above or such other post specially referred by the Chief Justice to the Selection Board, shall be made on the basis of written examination and interview to be conducted by the Selection Board in the manner as determined by the Chief Justice or subject to his approval by the Selection Board itself.

(4) Notwithstanding anything contained in sub-rules (2) and (3) an appointment through initial recruitment shall be subject to verification of character and antecedents of the person appointed to the satisfaction of the Appointing Authority.

9. Special quota for females.—(1) Ten percent seats 'shall be reserved across the board for women in the establishment to be filled by direct recruitment subject to the condition of fulfilling the prescribed criteria and method.

(2) If sufficient number of women candidates are not available the posts shall be filled in on merit as prescribed:

Provided that there shall no carry forward of the seats reserved for women.

10. Appointment through Promotion or Transfer.—(1) All officers and staffs of the High Court, who possess the minimum qualifications and experience prescribed for a higher post reserved under the rules for departmental promotion, shall be eligible to be considered for promotion to a higher post in the manner and subject to conditions as provided in the Schedule.

(2) Promotion to a higher post shall be made on the recommendations of the Departmental Promotion Committee.

(3) A post referred to in sub-rule (1) above may either be a selection post or a non-selection post to-which promotion shall be made in the following manner namely:—

(a) in the case of a selection post, on the basis of selection on merit; and,

(b) in the case of a non-selection post, on the basis of seniority-cwm-filness.

11. Probation.—(1) An initial appointment to a post through initial recruitment shall be on probation for a period of two years:

Provided that the Appointing Authority may, for sufficient reasons, extend the period of probation for one year or curtail it before two years.

(2) If in the opinion of the Appointing Authority, the work or conduct of an employee on probation is unsatisfactory, or he is unlikely to become efficient, the Authority may discharge him without any notice.

(3) A person appointed to a post by promotion may also be placed on probation for the period mentioned in sub-rule (1):

Provided that if, in the opinion of the Appointing Authority, the work or conduct of any employee is unsatisfactory, it may revert him to his substantive post:

Provided further that if no order is passed before the expiry of initial or extended period of probation, the probation shall stand terminated.

PART-IV
EFFICIENCY AND DISCIPLINE

12. Efficiency and Discipline.—To ensure efficiency and discipline, the Appointing Authority may impose any of the penalties laid down in sub-rule (2) upon an employee, who is,—

(a) inefficient or has ceased to be efficient; or

(b) guilty of misconduct as defined in the Government Servants (Conduct) Rules, 1964; or

(i) is or any of his dependents or any other person through him or on his behalf is, in possession (for which he cannot reasonably account) of pecuniary resources or of property disproportionate to his known sources of income; or

(ii) has assumed a style of living beyond his ostensible means; or

(iii) has a persistent reputation of being corrupt; or

(d) engaged, or is reasonably suspected of being engaged, in subversive activities, or is reasonably suspected of being associated with others engaged in subversive activities or is guilty of disclosure of official secrets to any unauthorized person; and his retention in service is therefore prejudicial to national security, the authority may impose on him one or more penalties.

(2) One or more of the following penalties may be imposed upon an employee found guilty of any of the charges mentioned in clause (1), namely:—

(a) Censure;

(b) withholding of promotion or increments for a specified period of time;

(c) recovery of the whole or any part of any pecuniary loss caused to the Court or to a party litigating before the Court;

(d) reduction in rank to a lower post;

(e) compulsory retirement;

(f) removal from service; and

(g) dismissal from service.

(3) No penalty would be imposed upon an employee unless he is apprised of the allegations against him and has been given an opportunity of submitting his defense in writing and is personally heard by the Appointing Authority.

(4) The Appointing Authority may also, in appropriate cases, appoint an Enquiry Officer above the rank of the person against whom proceedings are initiated to hold a detailed fact-finding inquiry or examine evidence in the presence of the person being proceeded against:

Provided that no penalty shall be imposed unless the person proceeded against is provided with a copy of the enquiry report and given an opportunity of being heard.

PART-V
SENIORITY

13. Seniority—Seniority lists of persons appointed against different posts enumerated in the Schedule shall be maintained in the following manner namely,—

(a) the seniority of an employee shall be reckoned from the date of his regular appointment against the post held by him or from the date of such appointment in an equivalent post in the Schedule; and

(b) notwithstanding anything contained in clause (a), upon the commencement of these rules, the Chief Justice shall constitute a committee or committees comprising at least two Judges for determination of inter-se seniority of officers and staff in various pay scales and the findings of such committee or committees shall be final:

Provided that any order regarding the seniority of the officers or staff, before commencement of these rules, passed by the authority shall remain intact until varied by orders.

PART-VI
MISCELLANEOUS

14. Terms and Conditions.—Subject to these rules, other terms and conditions of service including pay, allowances, retirement, deputation, pension, gratuity, provident fund, benevolent fund, group insurance, financial or family assistance in case of death during service, leave or other privileges of an employee shall be governed by the laws for the time being in force and applicable to the employees in posts in the same scale in the Federal Government:

Provided that the powers of the Federal Government shall be exercised by the Chief Justice or such other Judges upon whom such powers may be delegated by the Chief Justice:

Provided also that the Chief Justice whenever he thinks fit may grant a special allowance to any officer or an employee keeping in view the nature of the services that he is required to perform.

15. Power to create, upgrade or abolish posts.—The power to create or abolish, upgrade or down grade a post, temporary or permanent, vests in the Chief Justice.

16. Relaxation.—The Chief Justice may relax any of these rules, subject to reason in writing, if the Chief Justice is satisfied that a strict application of the rule would cause undue hardships and his decision shall be final in such matter.

17. Delegation of power—The Chief Justice may delegate all or any of his powers under these rules to any Judge or officer of the High Court.

18. Powers of the Chief Justice.—Nothing in these rules shall be deemed to limit or abridge the powers of the Chief Justice to appoint or promote any person as may appear to him to be just and equitable.

19. Appeal.--An employee aggrieved by an order relating to the terms and conditions of his service may, within thirty days from the date of such order, prefer an appeal to the Appellate Authority indicated herein below, namely,—

Authority passing the order.	Appellate Authority.
1. Registrar	Administration Judge
2. Administration Judge	Chief Justice.
3. Chief Justice	Chief Justice for Review