Had the opportunity to assist Sir Soofi on this matter. Our prime contention was that a party who is not a decree holder cannot be extended the benefit of Order XLI R 33.
Further,Facts of LA Award cannot be re-opened in Writ. The Judgment PLD 2020SC878 was per-incuriam.
وکیل احمر بلال صوفی کاکہناتھاکہ کہ جہاں دادرسی کافورم موجود ہو وہاں آئین کے آرٹیکل 199رٹ دائر نہیں کی جاسکتی۔ احمر بلال صوفی کاکہناتھاکہ میں نیشنل ��مانڈ اتھارٹی کی وکالت کررہا ہوں ��س کے مک بھر میں منصوبے جاری ہیں، فیصلہ ماننے سے درخواستوں کا سیلاب آجائے گا،
“With the constitutional architecture now largely operationalised, attention is increasingly turning towards required amendments to the National Command Authority Act, 2010, which, in its current form, still reflects the pre-27th Amendment military hierarchy,” I write about the appointment for @dawn_com about Gen Aamer Raza’s appointment as the first commander of the National Strategic Command.
https://t.co/NnssNo6KlI
National Strategic Command (NSC) now sits as the unified tri-service operational HQ for Pakistan’s nuclear triad, under Gen Aamer Raza. It consolidates Army Strategic Forces, Naval Strategic Forces & Air Force Strategic Command under a single 4-star commander, reporting through the CDF to the NCA while SPD retains technical/safety oversight. This shifts nuclear C2 from the old CJCSC model to a dedicated joint operational architecture tighter integration, clearer authority lines, reduced inter-service friction on strategic assets.
Once an AC-IR told me that when he used to work in refund cell, he would delay and deny such refunds jis main FTO direction deta ta bcz FTO challenge their authority and he hates them. 😅😅
Once an AC-IR told me that when he used to work in refund cell, he would delay and deny such refunds jis main FTO direction deta ta bcz FTO challenge their authority and he hates them. 😅😅
Against such maladministration, Govt. has established Federal Tax Ombudsman. So taxpayers go to the FTO for redressals, and when FTO gives any such direction, their little egos takes a new toll and they go rampant against that taxpayer.
Against such maladministration, Govt. has established Federal Tax Ombudsman. So taxpayers go to the FTO for redressals, and when FTO gives any such direction, their little egos takes a new toll and they go rampant against that taxpayer.
Now thats everything for the taxpayers, owing money to the state.
On contrary, if the court upto the SC decides that the liability was wrong and you have to refund the money, the mechanism is so sluggish that taxpayers usually wants kay bhai tussi hi rakho nahi chaye!
This already exist.
S. 138/140 recovery notice is given specifying time and subsequently the bank is required to attach the accounts of taxpayer. It is at this stage, stay is granted by CIR(A) or the tribunal.
The same is also followed by the provincial revenue authorities.
Like you have to apply for refund through a separate application. But once you apply for refund, they will automatically send you more notices, so that you don’t pursue the refund.
I mean they’ve been given such wide powers, one cannot even imagine. For the bank managers, except the HBL or Askari, they will take rangers to the bank, will pressurise the staff to attach the accounts at any cost.
This already exist.
S. 138/140 recovery notice is given specifying time and subsequently the bank is required to attach the accounts of taxpayer. It is at this stage, stay is granted by CIR(A) or the tribunal.
The same is also followed by the provincial revenue authorities.
ایف بی آر کو اگر بینک اکاؤنٹس سے رقم نکالنے کا اختیار دے دیا گیا تو لوگ بینکوں میں پیسے رکھنا بند کر دیں گے، جو بھی معاملہ ہو عدالتی حکم کے بغیر ایف بی آر کو یک طرفہ طور پراکاؤنٹس سے پیسے نکالنے کی اجازت نہیں ہونی چاہئے، وزیر ��عظم @CMShehbaz کو فوری نوٹس لینا چاہئے
But when FBR wants the money at any cost, they are not less than thugs. They will give you notice at Friday late timings, and will set Monday as the date of compliance. Before you even get to the office of CIR or ATIR, they will take out the money from bank Monday morning.
Glad that someone brought that up.
That was much needed at the time.
But this picture that became iconic speaks for itself. The exercise being witnessed here is Hammer Strike, conducted on 1 May 2025 at the Tilla Field Firing Ranges in Jhelum -- a high-intensity field training exercise led by Pakistan Army's I Corps, the Mangla Strike Corps. COAS attended personally. Hammer Strike is a whole theory, and those who study it properly should put the name of Lt. Gen. Nauman Zakaria squarely among its architects. He has commanded I Corps since May 2024, and before that, he served as DGMO at GHQ -- the precise billet from which Pakistan's offensive operational planning paradigm is shaped. His HI(M) and Sitara-e-Basalat decorations, the latter awarded for his conduct during the May 2025 India-Pakistan conflict, speak to the operational weight he has carried.
Now, Hammer Strike is very interesting. The theory carries several inevitable outcomes, the foremost being the conversion of what was structurally a defensive posture into an offensive deterrent, which Lt. Gen. Nauman is alluding to in his address. This is a qualitatively different class of thinking from the reactive hedging that characterised previous generations of senior leadership. The Indian side has not yet fully absorbed the strategic burden Pakistan is shouldering alone, though the onus of disciplining Indian adventurism rests at least as much on the Western capitals that have been steadily pampering New Delhi's strategic narcissism.
Hammer Strike is built directly upon a vulnerability that the Galwan crisis of 2020 exposed. Following the Galwan clashes of June 2020, in which 20 Indian soldiers were killed, India was forced to dual-task and ultimately redirect its Mathura-based I Corps -- historically the senior of its three Pakistan-facing strike formations -- toward the Ladakh front. By December 2020, Army Headquarters had issued written orders reassigning I Corps to a mountain strike role, converting its two infantry divisions for operations against China. The Ambala-based 2 Corps and Bhopal-based 21 Corps were to retain their role as tank-heavy forces, equipped and trained to advance deep into Pakistan in wartime, while the third strike corps -- the Mathura-based 1 Corps -- was reassigned to become a mountain strike corps oriented toward Chinese territory from Ladakh. This rebalancing constitutes a major commitment and a costly signal; re-tasking a strike corps is not simply a matter of pointing forces in a different direction -- the conversion into mountain infantry requires retraining and re-equipping that will take years to complete and will be extremely difficult and costly to reverse.
This is the structural opening Hammer Strike exploits. In an active war scenario, Pakistan's two strike corps would have to contend with what were originally three Indian strike corps on the western front; post-Galwan, that arithmetic has materially shifted. Hammer Strike doubles down precisely on this window. The operational concept envisages a high-fidelity, extremely fast armoured thrust northward through the Sialkot-Shakargarh corridor -- the Ravi-Chenab axis -- driving hard toward the southern foothills of Jammu and Kashmir and seizing and holding that terrain. This corridor is not chosen arbitrarily; it is the same Ravi-Chenab corridor through which India's I Corps launched the Battle of Chawinda in September 1965 -- still among the largest armoured engagements since the Second World War -- and where the Shakargarh bulge, that tongue of territory jutting between the Chenab to the northwest and the Ravi to the southeast, creates the decisive terrain for any northern offensive. The theory postulates an aggressive advance in the Day 1 scenario and, from that seized terrain, the encirclement of Indian formations arrayed from Lahore to Multan as a secondary operational objective within Day 2 and Day 3. This logic maps directly onto both the procurement programme and the doctrinal re-alignment visible across the aviation, armoured and mechanised formations.
Alongside modernising the armoured corps, Pakistan has in recent years been strengthening and modernising the mechanised divisions under IV Corps (Lahore), XXX Corps (Gujranwala), XXXI Corps (Bahawalpur), and V Corps (Karachi). Unlike I Corps Mangla, the Multan-based II Corps and these formations are not the offensive instrument -- they are the anvil: configured to absorb, attrit, slow, and hold Indian thrusts across the Rann of Kutch, Sindh, and southern Punjab while the strike element does its work in the north.
Hammer Strike is the mature next iteration of the New Concept of War Fighting (NCWF), the joint doctrine Pakistan formalised in 2013 following four Azm-e-Nau exercises run between 2009 and 2013 -- a body of work initiated by General Kayani as a conventional counter to India's Cold Start Doctrine. Between 2009 and 2013, the Pakistan Army conducted military exercises codenamed Azm-e-Nau to formalize and operationalize a conventional response to Cold Start, at the conclusion of which Pakistan adopted the NCWF, aimed at improving mobilisation time and enhancing inter-services coordination, especially between the Army and the PAF. What Hammer Strike adds over NCWF is offensive depth, exploitation logic, and an integrated understanding of how India's two-front dilemma can be converted from a chronic Pakistani vulnerability into a structural advantage.
Lt. Gen. Nauman's role in this is, perhaps, directly analogous to what Air Marshal Aamir Masood, the one you see now on screens, did for the PAF's air warfare doctrine. AM Aamir Masood -- commissioned in 1988 as a fighter pilot, graduate of the Combat Commanders' School, volunteered into the squadron that'd have answered a very plausible Israeli adventurism right on the occupied territories during 1998 tests (Sq. Ldr. Amir Masood was said to have spent the better part of May 1998 strapped into his cockpit), and eventually DCAS (Training) at Air Headquarters before his promotion to Air Marshal in July 2020 -- was among the founders of the Aerospace Centre of Excellence (ACE), which serves as the home for combat commanders, houses the school for standardisation of operational publications and the aggressor squadron, and hosts the Air Warfare School for national and international composite operations and exercises. PAF ACE was formally established at PAF Base Mushaf, Sargodha, with its groundbreaking in 2016, with the PAF's Combat Commanders' School subsequently placed under its command. The BVR capability, deep studies of Indian foremost assets -- Oniks (Brahmos), S400s, and Rafales, and air combat doctrine that underpinned the PAF's performance in the February 2019 engagements and later in May 2025 did not emerge spontaneously -- it was built methodically through the institutional machinery that AM Aamir helped construct, largely out of public view, over the better part of a decade.
BYC (Baloch Yakjehti Committee) had protested for Bilal Shahwani, claiming he was abducted on 19 December 2025.
Now today, BLA claimed he was behind the Quetta suicide attack.
@naumanuhk@nasirjkhattak let me give you an example in your own district. Mari petroleum is working, a public listed company with statutory mandated CSR investments. Shouldn’t Khushal Khan Uni Karak approach the same? Not just a single but various departs/research can be funded.
As @naumanuhk suggested,uni can look for research grants and incentives research.Beyond that,they should lobby thru industry linkages for funding and budget allocations. Like companies can invest in uni-led research thru tax credits & incentives.Many more but not taxing ordinary!
There is infrastructure development cess etc etc already in place, other than direct indirect taxes and levies etc and you are showing them another way to burden the ghareeb awam. Lol
Provincial and regional govts in Pakistan can impose an education cess on their registered vehicles and the ones plying on their roads. Pakhtunkhwa for example can raise billions annually for the universities from their 2.5 to 3 million registered vehicles.
#SupportUniversities