Saba Saeed SheikhAdvocate Supreme Court of PakistanChamber of Saba Saeed Sheikh, Advocates and Consultants, Lahore I. The Problem of Language In commercial accounts, “provision” and “expense” are often used almost interchangeably. In the Income Tax Ordinance, 2001 (“the Ordinance”), they are not. A deduction is a statutory allowance that reduces income chargeable to tax. A…
Recovering tax collected under Section 7E after the Federal Constitutional Court held the levy unconstitutional Federal Constitutional Court · Short order 7 May 2026 · Detailed reasons June 2026 · FBR letter 23 September 2026 I. The levy that has fallen Section 7E was inserted into the Income Tax Ordinance, 2001 by the Finance Act,…
Section 3 MPO: Preventive Detention, Public Order, and the Limits of Executive Power in Pakistan Section 3 of the Maintenance of Public Order Ordinance is Pakistan’s main provincial tool of preventive detention. It does not punish a completed offence. It lets the executive detain a person because “Government” is satisfied that detention is necessary to…
A legal fiction is an assumption the law treats as true for a defined purpose, even though it is known to be untrue, incomplete, or notional. The law does not pretend that the assumed fact exists in nature. It constructs a working truth so that rights, liabilities and remedies can be applied with consistency. Pakistani…
Early Resignation of Judges of the Higher Judiciary After Qualifying Service: A Fiscal and Institutional Burden on the Republic A Legal Commentary on Constitutional Tenure, Presidential Orders and Pension Rules I. Introduction A quiet but consequential pattern has emerged within Pakistan’s higher judiciary. A number of High Court Judges, having completed the statutory minimum of…
A concise legal briefing examining the legal basis, evidentiary framework and practical considerations for adopting electronic and digital signatures in Pakistan’s banking sector under the Electronic Transactions Ordinance, 2002 (ETO 2002). The booklet explains the recognition of electronic documents and signatures, evidentiary considerations, regulatory developments and the practical transition from traditional wet-ink documentation to secure…
Pakistan’s justice system stands at a breaking point. For millions of citizens, the promise of “justice” enshrined in the Constitution remains an empty slogan. Over 2.2 million cases are pending across the country, with nearly 1.86 million clogging district courts alone. The Supreme Court has seen modest reductions in its backlog recently, but the overall…
The Pakistan Virtual Assets Regulatory Authority (PVARA) is Pakistan’s federal regulator responsible for licensing, supervising, and regulating virtual assets and Virtual Asset Service Providers (VASPs). It operates under the Virtual Assets Act, 2026, which provides Pakistan with a dedicated legal and regulatory framework for the virtual-asset sector. What is PVARA? PVARA was established to create…
Reported High Court Cases The Chamber of Saba Saeed Sheikh has extensive experience in handling matters before the High Courts, including the Lahore High Court (Lahore, Multan and Rawalpindi Benches) and the Islamabad High Court. Its professional record reflects substantial litigation experience across a broad range of legal matters, with numerous cases having been decided…
Reported Supreme Court Cases The Chamber of Saba Saeed Sheikh has represented clients in a substantial number of matters before the Supreme Court of Pakistan. The profile records approximately 179 Supreme Court cases, of which 62 have been decided, while 117 remain pending. Among the decided matters, three cases have been reported and are specifically…
