Mirza & Co. Barristers, Advocates & Legal Consultants

02/06/2026

📌 خلع کے بعد طلاق فائنل ہونے کا مکمل قانونی طریقہ

1️⃣ فیملی کورٹ سے خلع کی ڈگری حاصل کی جاتی ہے۔
2️⃣ ڈگری جاری ہونے کے بعد نکاح ختم ہو جاتا ہے۔
3️⃣ خلع کی ڈگری یونین کونسل میں جمع کروائی جاتی ہے۔
4️⃣ یونین کونسل شوہر کو نوٹس جاری کرتی ہے۔
5️⃣ 90 دن کی مدت (عدت / ریکنسیلی ایشن پیریڈ) شروع ہوتی ہے۔
6️⃣ اگر صلح نہ ہو تو 90 دن بعد طلاق مؤثر ہو جاتی ہے۔
7️⃣ یونین کونسل کی طرف سے Divorce Effectiveness Certificate جاری کیا جاتا ہے۔

⚖️ خلع کے بعد رجوع ممکن نہیں ہوتا، صرف نیا نکاح کیا جا سکتا ہے۔

02/06/2026

PROCEDURE FOR DIVORCE UNDER ISLAMIC LAW: (طلاق دینے کا طریقہ کار)

Q. What procedure have to be followed/adopted for divorcing a wife under the Muslim Family laws ordinance 1961
◾1. Introduction:
The Muslim family laws ordinance provides the procedure which has to following for divorcing the wife by a husband. he can pronounce Talaq in any form.
◾2. Procedure:
▫️I. Notice: A written Notice to the chairman & Notice to the wife to inform about the dissolution of marriage.
(i) Essentials:
(a) Notice to the chairman.
(b) Notice to the wife.
(c) Expiry of 90 days.

◾3. Divorce to pregnant woman:
Divorce to pregnant woman shall be effected by the delivery of the child:
◾4. Re-marriage of the same parties:
Nothing shall debar a wife whose marriage has been terminated by Talaq effective form remarriage the same husband without an intervening marriage with a third person unless such termination is for the time so effective.
◾5. Revocation of divorce:
The husband can revoke the divorce before the expiry of ninety days.
◾6. Punishment:
Whoever contravenes the provision shall be punishable with simple imprisonment for a term which may extend to one year or with fine which may extend to five thousand rupees or with both.
◾7. Commencement of iddat:
(i) In case of divorce:
If case of divorce the period of iddat commences form the date of divorce. if the marriage was consummated.
Woman has not to observe the period of Iddat. if marriage was not consummated. in such case she can marry immediately after the Divorce.
(ii) In case of death:
The period of iddat commences form the date of death of her husband. she is bound to observe the period of iddat whether the marriage was consummated or not.
◾8. Conclusion:
To conclude i can say that divorce is the right of the husband to dissolve the marriage. in order to divorce the wife, the husband has to follow the procedure in accordance with the rules of Muslim family laws ordinance 1961.

27/05/2026

Eid_ul_Adha Mubarak 🌙

A celebration of submission, sacrifice, and unwavering faith.

On this blessed day, we remember the devotion of Prophet Ibrahim (a.s.) and the spirit of obedience to Allah (swt) while reflecting on the sacrifices made by the Ahlulbayt (a.s.) in preserving truth and justice.

As hearts gather in joy, we pray for the day when the sacred resting place of Jannatul Baqee is restored with the dignity it deserves.

“Indeed, Allah is with the patient.” -Qur’an 2:153

17/05/2026

وراثتی جائیداد کی تقسیم کے مقدمے میں جائیداد کی آمدن (یعنی منافع، کرایہ وغیرہ) کو عدالت میں جمع کرانے یا محفوظ کرنے کے لیے "Receivership" یا عدالتی نگران مقرر کرنے کی درخواست دی جا سکتی ہے۔ اس کا مقصد یہ ہوتا ہے کہ جب تک مقدمہ کا فیصلہ نہیں ہو جاتا، کوئی فریق جائیداد کی آمدن کو ناجائز طور پر استعمال نہ کرے۔ پاکستان میں اس کا قانونی جواز درج ذیل قوانین سے ملتا ہے:

1. سیکشن 94 اور آرڈر 40، رول 1 تا 4 - سول پروسیجر کوڈ (CPC), 1908

یہ دفعات عدالت کو یہ اختیار دیتی ہیں کہ اگر کسی جائیداد کے حوالے سے تنازع ہو اور عدالت کو خدشہ ہو کہ آمدنی کا ناجائز استعمال کیا جا رہا ہے یا ہو سکتا ہے تو عدالت ایک Receiver مقرر کر سکتی ہے، جو اس آمدنی کو سنبھالے اور عدالت کو رپورٹ دے۔

2. عدالتی نظیرات (Case Law)

پاکستان کی اعلیٰ عدالتوں نے کئی بار فیصلہ دیا ہے کہ جب جائیداد مشترکہ ہو اور اس کی آمدن صرف ایک یا چند وارثین استعمال کر رہے ہوں، تو باقی وارثین کی درخواست پر عدالت آمدنی کو عدالت میں جمع کرانے یا اس کا حساب رکھنے کا حکم دے سکتی ہے۔

مثال:

PLD 1991 Lahore 301
عدالت نے مشترکہ جائیداد سے ہونے والی آمدن کو محفوظ کرنے کے لیے Receiver مقرر کیا تاکہ تمام شرکاء کو مساوی حصہ ملے۔

طریقہ کار:

1. درخواست دہندہ کو عدالت میں آرڈر 40 CPC کے تحت Receiver مقرر کرنے کی درخواست دائر کرنی ہوگی۔

2. عدالت ابتدائی سماعت کے بعد عارضی حکم (interim order) بھی جاری کر سکتی ہے کہ آمدن عدالت میں جمع کرائی جائے یا اس کا حساب رکھا جائے۔۔۔۔۔۔۔۔۔۔۔۔۔۔۔۔۔۔۔۔۔۔۔۔۔۔۔۔۔۔

01/05/2026

Mandatory Business Bank Accounts for Tax Compliance Pakistan


Introduction: Why Declaring Business Bank Accounts Matters

If you’re running a business in Pakistan whether as a sole proprietor, partnership firm (AOP), or company you are legally required to declare all your business bank accounts. This is not a formality. Ignoring it can lead to hefty fines, disallowed expenses, and even audits.

The requirement is rooted in Pakistan’s Income Tax Ordinance, particularly in sections 2, 10A, 21, 114A, and 182. While most taxpayers worry about tax returns and wealth statements, this overlooked rule can silently trap businesses into non-compliance.

What is a Business Bank Account?

According to Section 2, a business bank account is any account used for conducting business transactions.

Example: Suppose two partners, Mr. A and Mr. B, run an AOP. The AOP has its own bank account, separate from their personal accounts. Profits earned through the AOP are first deposited in the AOP’s account and then distributed to the partners individually. This separation ensures transparency.

Who Must Declare Their Accounts?

The law applies to all types of businesses, including:

Sole Proprietors (e.g., a freelancer with a business account in HBL).

Associations of Persons (AOPs) (e.g., a law firm run by two partners).

Companies (private or public limited).

👉 These accounts must be declared through IRIS, specifically by filling Form 181 (Modification).

⚠️ Note: This is separate from wealth statements. Companies and AOPs don’t file wealth statements but are still obligated to declare bank accounts.

Why Do Businesses Open Multiple Accounts?

Many businesses maintain accounts in different banks to make it easier for customers nationwide.

Example: A wholesale supplier in Karachi might open accounts in MCB, UBL, and HBL so clients across Pakistan can deposit payments easily. This is common practice, but each of these accounts must be declared in IRIS.

How to Declare Business Bank Accounts on IRIS

When filing, you must report every account used for business transactions.

Options include:

Declaring them in your business balance sheet (filed with returns).

Using Form 181 (Modification) to enter details such as:

Account number

Bank name

Effective date

Example: If your business uses three accounts to receive payments and pay expenses, all three must be listed. Leaving even one out can create problems during audits.

Consequences of Not Declaring

Failure to declare accounts carries serious penalties:

1. Audit Risks
2. Disallowance of Expenses (Section 21)
3. Financial Penalties (Section 182)

If an auditor finds that you declared only two accounts but actually operate three, this is considered misrepresentation.

Expenses paid from undeclared accounts are not accepted.

Example: If your business expenses total PKR 100,000, but PKR 30,000 was paid through an undeclared account, only PKR 70,000 will be allowed. This artificially increases your taxable profit.

PKR 10,000 per day penalty.

Minimum fine: PKR 100,000 per undeclared account.

Continued non-compliance may attract further legal actions.

Why Compliance Can’t Be Ignored

Even if the FBR has not sent you a notice yet, it doesn’t mean you’re safe. Future audits or stricter officers may enforce the law to its fullest.

Think of it this way: just as you never ignore recording your sales or marketing expenses, you shouldn’t ignore declaring your bank accounts. It’s part of responsible business management.

Conclusion: Declare Before It’s Too Late

If you’re running a business in Pakistan and haven’t declared all your business bank accounts yet, it’s time to act.

Review your bank accounts.

File Form 181 on IRIS.

Ensure complete compliance.

Remember: Non-compliance not only costs money but also damages your credibility with the FBR. Proactive compliance today can save you from penalties and stress tomorrow.

FAQs on Business Bank Account Declaration

1. Do I need to declare my personal bank account?

No, only accounts used for business transactions must be declared.

2. How do sole proprietors declare accounts?

Through Form 181 on IRIS, mentioning each business account.

3. What if I pay expenses from an undeclared account?

Those expenses will be disallowed, increasing your taxable income.

4. Is the penalty applied per account or per taxpayer?

Per undeclared account. Each account attracts a separate penalty.

5. Can old undeclared accounts cause issues in future audits?

Yes. Even dormant or rarely used accounts can create problems if not declared.

Understand why declaring business bank accounts is now mandatory in Pakistan for tax compliance. Avoid penalties and file correctly with FBR guideline

22/04/2026

Type of Bail Definition & Legal Basis (CrPC) Key Principles & Details in Pakistan:

Transit Bail (Protective Bail)

A short-term, pre-arrest bail that allows an accused to travel safely to the court of competent jurisdiction (often in another city) to formally apply for regular bail. It is a court-developed concept rooted in the spirit of Section 498 CrPC and the constitutional right to liberty (Article 9) . It is a discretionary, time-bound remedy. The court grants it to facilitate access to justice, requiring the petitioner to immediately approach the relevant court. Abuse of this concession, such as failing to appear before the designated court, can lead to dismissal of the petition .
Interim Bail Temporary bail granted by a court to an accused for a short period, usually pending a final decision on their regular bail application. This allows the court to hear arguments from both sides while the accused remains out of custody. In pre-arrest bail cases, courts often grant "ad-interim" relief initially, which may later be confirmed after hearing the prosecution .

Anticipatory Bail (Pre-Arrest Bail)

Bail sought and granted before a person is formally arrested. It is a protection against arrest on accusations that are deemed false, malafide, or an abuse of the legal process. The primary legal basis is Section 498 CrPC . The applicant must show a genuine fear of arrest on false grounds. Courts consider factors like malafide intent of the complainant, the applicant's willingness to cooperate with the investigation, and whether the case requires "further inquiry" rather than immediate custody. It is typically first filed in the Sessions Court and then the High Court if needed .

Bail after Arrest (Post-Arrest Bail)

Bail applied for and granted after a person has been taken into police custody. This is the most common type of bail, governed by Sections 496 and 497 CrPC . For bailable offences (Section 496), bail is a right and must be granted. For non-bailable offences (Section 497), it is at the court's discretion. The court assesses if the offence is punishable by less than 10 years (where bail is the rule), or if it's a prohibitory clause offence (death, life, or 10+ years), requiring the accused to prove a prima facie case for further inquiry .

Conditional Bail

Bail granted subject to specific conditions that the accused must follow. This is a standard feature of bail orders under the CrPC. Common conditions include: furnishing a solvent surety and personal recognizance bond, joining the investigation as required, not tampering with prosecution evidence, not intimidating witnesses, and seeking court permission before traveling abroad .

Bail on Compromise (Section 345 CrPC)
This refers to the compounding of offences, where the parties reach a settlement. If the court grants permission for the compromise under Section 345 CrPC, it can lead to the acquittal of the accused, and any interim bail is confirmed. This is applicable to offences that are compoundable under the law. For instance, in a murder case, if the legal heirs of the victim (e.g., the father) pardon the convict, the court can permit the compromise and acquit the accused, who may already be on bail .

Statutory Bail

A broad term referring to bail that is granted as a matter of legal right under a specific statutory provision. The most prominent example is bail in bailable offences under Section 496 CrPC, which is an absolute right. Another example is the right to have pre-conviction detention counted towards a sentence under Section 382B CrPC .

Bail after Conviction (Sections 426 & 381A CrPC)

Bail granted to a convicted person to suspend their sentence and secure their release while they pursue an appeal against the conviction. Section 426 CrPC empowers the appellate court to suspend the sentence and grant bail pending appeal . Section 381A CrPC specifically deals with the postponement of executing a sentence of imprisonment for less than one year to allow time for an appeal, provided the convict furnishes bail .

Probation Bail

This is not a pre-trial bail but a post-conviction order. Instead of sentencing an offender to prison, a court can release them on probation, often with conditions. The legal framework is provided by the Probation of Offenders Ordinance, 1960. The offender is released under the supervision of a probation officer, subject to good behavior, and must appear before the court if called upon .

Parole bail

Parole is an administrative release of a prisoner from jail before the completion of their sentence, subject to good conduct and specific conditions. Unlike bail, which is a judicial order, parole is an executive function governed by prison rules. It is often granted in emergencies (e.g., a death in the family) or for good conduct. The Pakistan Prison Rules provide the detailed framework .

Omnibus Bail

A relatively recent and rare form of protective bail where a court grants pre-arrest bail to an individual for all unknown or untraceable cases that might be registered against them. This concept emerged to address situations where an accused faces the threat of arrest in multiple, unidentified FIRs. It is an exceptional remedy aimed at preventing "arbitrary arrests and multiple prosecutions" when the petitioner is unaware of the number and nature of cases against them.

04/04/2026

Criminal Proceeding through Attorney

An attorney of a person can lodge an FIR with the police and can also initiate criminal proceedings before a Court for the interest of his Principal.

Crl. Misc.53550/25
Mirza Yahya Baig Vs The State etc.
PLJ 2026 Cr.C. 209

An attorney cannot file FIR or Criminal Complaint under Illegal Dispossession Act.

2016 MLD 1238 (Sindh)

29/03/2026

12/03/2026

1. عدالت سے ڈگری یا حکم حاصل ہونا
جب مقدمہ مکمل ہو جاتا ہے تو عدالت فیصلہ دیتی ہے۔ اگر فیصلہ مدعی کے حق میں ہو تو اسے ڈگری (Decree) کہا جاتا ہے۔
قانونی بنیاد: سیکشن 33 CPC اور آرڈر XX CPC۔

2. ڈگری کے نفاذ کے لیے درخواست
ڈگری ملنے کے بعد مدعی جس کے حق میں فیصلہ آیا ہو اسے Ex*****on Application دائر کرنی ہوتی ہے۔ یہ درخواست اسی عدالت میں دی جاتی ہے جس نے ڈگری جاری کی ہو۔
قانونی بنیاد: سیکشن 38 CPC اور آرڈر XXI رول 10 CPC۔

3. ڈگری کو دوسری عدالت منتقل کرنا (اگر ضرورت ہو)
اگر ڈگری کسی ایسے علاقے میں نافذ کرنی ہو جو دوسری عدالت کے دائرہ اختیار میں ہو تو عدالت ڈگری کو اس عدالت کو منتقل کر سکتی ہے۔
قانونی بنیاد: سیکشن 39 اور 40 CPC۔

4. نوٹس کا اجراء
بعض حالات میں عدالت Judgment-Debtor (جس کے خلاف ڈگری ہے) کو نوٹس جاری کرتی ہے تاکہ وہ عدالت میں حاضر ہو کر اپنا مؤقف پیش کرے۔
مثلاً جب ڈگری کو دو سال سے زیادہ وقت گزر چکا ہو۔
قانونی بنیاد: آرڈر XXI رول 22 CPC۔

5. رٹ یا وارنٹ جاری ہونا
جب عدالت مطمئن ہو جائے تو وہ اپنے عملے کو Ex*****on Writ یا Warrant جاری کرتی ہے تاکہ ڈگری پر عمل کروایا جا سکے۔
قانونی بنیاد: آرڈر XXI رول 24 CPC۔

6. جائیداد کی ضبطی اور نیلامی
اگر ڈگری رقم کی وصولی سے متعلق ہو تو عدالت مقروض کی منقولہ یا غیر منقولہ جائیداد ضبط کر کے نیلام کر سکتی ہے اور حاصل شدہ رقم ڈگری ہولڈر کو دی جاتی ہے۔
قانونی بنیاد: سیکشن 60 CPC اور آرڈر XXI رول 41-63 CPC۔

7. گرفتاری اور حراست
اگر مقروض ادائیگی سے مسلسل انکار کرے تو عدالت اسے سول جیل بھیجنے کا حکم دے سکتی ہے۔
قانونی بنیاد: سیکشن 55 CPC اور آرڈر XXI رول 37-40 CPC۔

8. قبضہ دلوانا
اگر ڈگری کسی جائیداد کے قبضہ سے متعلق ہو تو عدالت متعلقہ شخص کو ہٹا کر ڈگری ہولڈر کو جائیداد کا قبضہ دلوا دیتی ہے۔
قانونی بنیاد: آرڈر XXI رول 31 اور 35-36 CPC۔

9. Garnishee Order
اگر مقروض کا پیسہ کسی تیسرے شخص کے پاس ہو تو عدالت اس تیسرے شخص کو حکم دیتی ہے کہ وہ رقم عدالت یا ڈگری ہولڈر کو ادا کرے۔
قانونی بنیاد: آرڈر XXI رول 46 اور 46-A تا 46-I CPC۔

10. ڈگری کی تکمیل (Satisfaction of Decree)
جب پوری رقم یا حق ڈگری ہولڈر کو مل جائے تو وہ عدالت کو مطلع کرتا ہے کہ ڈگری مکمل ہو گئی ہے۔
قانونی بنیاد: آرڈر XXI رول 2 CPC۔

11. فائل بند ہونا
ڈگری مکمل طور پر نافذ ہونے کے بعد عدالت کیس کو Disposed / Closed کر دیتی ہے۔
12. Ex*****on Orders کے خلاف اپیل
اگر کسی فریق کو Ex*****on کے دوران عدالت کے حکم سے اختلاف ہو تو وہ اپیل یا اعتراض دائر کر سکتا ہے۔
قانونی بنیاد: سیکشن 47 CPC۔

21/01/2026

How a Family Lawyer Helps You ?

Situations Most People Don’t Anticipate

Over the years of working closely with families in litigation and advisory matters, one reality stands out clearly: most people consult a family lawyer only after damage has already been done.

There is a common misconception that family lawyers are needed only for divorce or khula. In truth, family law governs everyday life marriage rights, children, finances, dignity, and future security. It applies long before a case reaches the courtroom.

The biggest mistake people make is waiting until emotions escalate, access to children is reduced, or rights are informally surrendered. By then, the law has far fewer options to undo what silence or delay has already allowed.

A family lawyer does not merely litigate disputes. A family lawyer protects relationships, safeguards children, structures rights, and prevents irreversible harm.

Here are some common situations where a family lawyer plays a decisive role often before people realize they need one:

*1*. Marriage Documents Signed Without Legal Review

A lawyer ensures nikahnama clauses, dower, and delegated divorce rights are properly secured.

*2*. Child Reduced to Symbolic Visitation

Legal intervention helps secure meaningful and periodical at-home parenting time, not token access.

*3*. Maintenance Denied or Delayed

A family lawyer enforces legal obligations based on earning capacity, not excuses.

*4*. Threats of Talaq or Second Marriage Misuse

The law provides safeguards — but only if invoked correctly and in time.

*5*. Guardianship Issues Involving Grandparents or Relatives

Informal custody arrangements often create long-term legal disadvantages.

*6*. Family Court Orders Not Implemented

Winning a case means little unless the decree is effectively executed.

*7*. Child Relocation or Travel Restrictions

Once a child is moved or blocked, remedies become urgent and complex.

*8*. False Allegations or Harassment Tactics

Strategic legal handling protects reputation, access, and future proceedings.