MAQ & Associates Advocates, Consultants, Barristers

07/09/2026

Thinking of registering an NGO or NPO in Pakistan? What's held up your NPO registration, or made you hesitant to start one? Read this before you file or before you hire someone to file it for you.

Most founders find out the hard way: a vague objects clause, a missing NOC, or an outdated fee figure can cost you months, sometimes an entire filing cycle with SECP. We recently reviewed the complete Section 42 licensing framework in detail, and even we were surprised how much publicly available guidance is now outdated. The governing regulations were consolidated in 2024. The fee schedule was revised again in April 2025. Several guides still quoting the old numbers are actively misleading founders today.

So we put together a complete, source-verified reference on registering a Non-Profit Organisation under Section 42 of the Companies Act, 2017 covering:
→ The full 6-stage process, start to finish
→ A consolidated document checklist (promoter documents, MOA/AOA, donor affidavits, sector-specific NOCs)
→ Current SECP fees, verified against the live 2026 checklist
→ Realistic timelines and the reasons applications actually get delayed or rejected
→ The tax-credit route under Section 100C that most new NPOs never claim
If you're a founder, board member, or donor exploring this path, this is worth ten minutes before you spend a single rupee on filing.
Full article in the comments.

And if you'd rather skip the research and just get it done right the first time, that's exactly the kind of file we handle end-to-end, from name reservation to Certificate of Incorporation. Send us a message or drop a comment and we'll walk you through it.
hashtag hashtag hashtag hashtag hashtag hashtag hashtag hashtag hashtag hashtag hashtag hashtag #𝐂𝐨𝐦𝐩𝐚𝐧𝐢𝐞𝐬𝐚𝐜𝐭𝟐𝟎𝟏𝟕

28/08/2026

If you sell on 𝐅𝐢𝐯𝐞𝐫𝐫, read this before you build your next five years on their platform. Because one morning, without warning or explanation, they can erase all of it and keep your money too. 𝐋𝐄𝐓 𝐓𝐇𝐄 𝐒𝐄𝐋𝐋𝐄𝐑 𝐁𝐄 𝐀𝐖𝐀𝐑𝐄;

This is a story of arbitrary power dressed up as "policy" where freelancers have no rights, no remedy, and no due process. Years of honest work, erased in minutes. No intimation. No charge-sheet. No defence and no due process of law.

I was a 𝐋𝐞𝐯𝐞𝐥 𝟐 𝐒𝐞𝐥𝐥𝐞𝐫 𝐨𝐧 𝐅𝐢𝐯𝐞𝐫𝐫. That badge doesn't come easy; it takes years of consistent delivery, five-star reviews, and building trust order by order. I earned it the hard way, like every freelancer on that platform. One morning, I woke up to find my account permanently suspended. No warning. No prior notice. No explanation of which policy I supposedly violated. Just a generic message citing "𝐓𝐞𝐫𝐦𝐬 𝐨𝐟 𝐒𝐞𝐫𝐯𝐢𝐜𝐞 𝐯𝐢𝐨𝐥𝐚𝐭𝐢𝐨𝐧" with zero specifics.

Here's what makes this worse: I wasn't even actively delivering orders at the time. There was no buyer dispute. No complaint. No pending conflict of any kind. Nothing that could logically have triggered this. And sitting in that account? Several hundred dollars I had earned. Money for work already completed and paid for by real clients.

That was 6-7 weeks ago.

Since then:

❌ No or unsatisfactory response from Fiverr Customer Support

❌ No explanation of the alleged violation

❌ No process to appeal or present my side

❌ No refund of funds that are rightfully mine

This isn't a policy enforcement. This is a platform holding a freelancer's livelihood hostage with no due process, no transparency, and no accountability.

Freelancers pour years into building a reputation on these platforms. We don't own our audience, our reviews, or our history; the platform does. And when it decides to switch off our account, we're left with nothing. No recourse. No voice. No money.

If this happened to me (a Level 2 seller) with a clean track record and an average selling price of $125, it can happen to anyone. To every freelancer building their career on Fiverr or any similar platform: document everything. Screenshot your dashboards. Keep records of your earnings. Because when the platform decides you're expendable, you'll need proof that you existed at all.

They took years of my work. They took my money. And they never even told me why. Fiverr is an Israeli platform with no single "consumer protection body. 𝐅𝐢𝐯𝐞𝐫𝐫'𝐬 𝐓𝐞𝐫𝐦𝐬 𝐨𝐟 𝐒𝐞𝐫𝐯𝐢𝐜𝐞 𝐝𝐞𝐬𝐢𝐠𝐧𝐚𝐭𝐞 𝐈𝐬𝐫𝐚𝐞𝐥𝐢 𝐥𝐚𝐰 𝐚𝐧𝐝 𝐭𝐡𝐞 𝐜𝐨𝐮𝐫𝐭𝐬 𝐨𝐟 𝐓𝐞𝐥 𝐀𝐯𝐢𝐯-𝐉𝐚𝐟𝐟𝐚 𝐚𝐬 𝐭𝐡𝐞 𝐞𝐱𝐜𝐥𝐮𝐬𝐢𝐯𝐞 𝐟𝐨𝐫𝐮𝐦 𝐟𝐨𝐫 𝐝𝐢𝐬𝐩𝐮𝐭𝐞𝐬.

To Fiverr: give sellers a real appeals process. Give us a reason. Give us our money. Silence is not a policy; it's a failure of basic fairness to the people who built your marketplace.

Has this happened to you too? Share your story. The more of us speak up, the harder this becomes to ignore.

28/08/2026

If you sell on 𝐅𝐢𝐯𝐞𝐫𝐫, read this before you build your next five years on their platform. Because one morning, without warning or explanation, they can erase all of it and keep your money too. 𝐋𝐄𝐓 𝐓𝐇𝐄 𝐒𝐄𝐋𝐋𝐄𝐑 𝐁𝐄 𝐀𝐖𝐀𝐑𝐄;

This is a story of arbitrary power dressed up as "policy" where freelancers have no rights, no remedy, and no due process. Years of honest work, erased in minutes. No intimation. No charge-sheet. No defence and no due process of law.



I was a 𝐋𝐞𝐯𝐞𝐥 𝟐 𝐒𝐞𝐥𝐥𝐞𝐫 𝐨𝐧 𝐅𝐢𝐯𝐞𝐫𝐫. That badge doesn't come easy; it takes years of consistent delivery, five-star reviews, and building trust order by order. I earned it the hard way, like every freelancer on that platform. One morning, I woke up to find my account permanently suspended. No warning. No prior notice. No explanation of which policy I supposedly violated. Just a generic message citing "𝐓𝐞𝐫𝐦𝐬 𝐨𝐟 𝐒𝐞𝐫𝐯𝐢𝐜𝐞 𝐯𝐢𝐨𝐥𝐚𝐭𝐢𝐨𝐧" with zero specifics.

Here's what makes this worse: I wasn't even actively delivering orders at the time. There was no buyer dispute. No complaint. No pending conflict of any kind. Nothing that could logically have triggered this. And sitting in that account? Several hundred dollars I had earned. Money for work already completed and paid for by real clients.

That was 6-7 weeks ago.

Since then:

❌ No or unsatisfactory response from Fiverr Customer Support

❌ No explanation of the alleged violation

❌ No process to appeal or present my side

❌ No refund of funds that are rightfully mine

This isn't a policy enforcement. This is a platform holding a freelancer's livelihood hostage with no due process, no transparency, and no accountability.

Freelancers pour years into building a reputation on these platforms. We don't own our audience, our reviews, or our history; the platform does. And when it decides to switch off our account, we're left with nothing. No recourse. No voice. No money.

If this happened to me (a Level 2 seller) with a clean track record and an average selling price of $125, it can happen to anyone. To every freelancer building their career on Fiverr or any similar platform: document everything. Screenshot your dashboards. Keep records of your earnings. Because when the platform decides you're expendable, you'll need proof that you existed at all.

They took years of my work. They took my money. And they never even told me why. Fiverr is an Israeli platform with no single "consumer protection body. 𝐅𝐢𝐯𝐞𝐫𝐫'𝐬 𝐓𝐞𝐫𝐦𝐬 𝐨𝐟 𝐒𝐞𝐫𝐯𝐢𝐜𝐞 𝐝𝐞𝐬𝐢𝐠𝐧𝐚𝐭𝐞 𝐈𝐬𝐫𝐚𝐞𝐥𝐢 𝐥𝐚𝐰 𝐚𝐧𝐝 𝐭𝐡𝐞 𝐜𝐨𝐮𝐫𝐭𝐬 𝐨𝐟 𝐓𝐞𝐥 𝐀𝐯𝐢𝐯-𝐉𝐚𝐟𝐟𝐚 𝐚𝐬 𝐭𝐡𝐞 𝐞𝐱𝐜𝐥𝐮𝐬𝐢𝐯𝐞 𝐟𝐨𝐫𝐮𝐦 𝐟𝐨𝐫 𝐝𝐢𝐬𝐩𝐮𝐭𝐞𝐬.

To Fiverr: give sellers a real appeals process. Give us a reason. Give us our money. Silence is not a policy; it's a failure of basic fairness to the people who built your marketplace.

Has this happened to you too? Share your story. The more of us speak up, the harder this becomes to ignore.

05/07/2026

Alternative Dispute Resolution in Pakistan for resolving an IP dispute. Why do Intellectual Property disputes in developing countries still take years to resolve, when the tools to settle them in weeks already exist?

Pakistan's courts are sitting on 2.3 million pending cases. For a trademark, patent, or copyright dispute, that backlog isn't just an inconvenience; it's a real cost to innovation, licensing deals, and creative work.

Something quieter and more effective has been happening alongside the courtroom: mediation and arbitration are becoming the default, not the fallback. I dug into how this shift is playing out, the laws behind it, where it's working, and the one gap in Pakistan's IP-ADR ecosystem that's still wide open for whoever builds it first.

Full breakdown below 👇
https://www.linkedin.com/groups/2196268/

20/05/2026

Punjab’s Real Estate Reform: HSMS for 🏠 Housing Societies;

The Punjab Government has recently introduced the Housing Societies Management System (HSMS), a landmark reform aimed at eliminating fraud and restoring transparency in Lahore’s real estate and private housing societies market. By abolishing the traditional “𝗣𝗹𝗼𝘁 𝗙𝗶𝗹𝗲” system, all transactions must now be linked to verified physical plots, ensuring that buyers invest in real assets rather than speculative paperwork.

Under 𝑯𝑺𝑴𝑺, 𝑵𝑨𝑫𝑹𝑨 𝒃𝒊𝒐𝒎𝒆𝒕𝒓𝒊𝒄 𝒗𝒆𝒓𝒊𝒇𝒊𝒄𝒂𝒕𝒊𝒐𝒏 𝒂𝒏𝒅 𝒐𝒇𝒇𝒊𝒄𝒊𝒂𝒍 𝒅𝒐𝒄𝒖𝒎𝒆𝒏𝒕𝒂𝒕𝒊𝒐𝒏 𝒇𝒓𝒐𝒎 𝒕𝒉𝒆 𝑷𝒖𝒏𝒋𝒂𝒃 𝑳𝒂𝒏𝒅 𝑹𝒆𝒄𝒐𝒓𝒅𝒔 𝑨𝒖𝒕𝒉𝒐𝒓𝒊𝒕𝒚 (𝑷𝑳𝑹𝑨) 𝒂𝒓𝒆 𝒎𝒂𝒏𝒅𝒂𝒕𝒐𝒓𝒚 𝒇𝒐𝒓 𝒐𝒘𝒏𝒆𝒓𝒔𝒉𝒊𝒑 𝒕𝒓𝒂𝒏𝒔𝒇𝒆𝒓𝒔. Housing societies are required to secure NOCs within 90 days, with strict penalties for non‑compliance. These measures directly address issues of double allotments, forged documents, and unregulated sales, creating a secure and traceable registry for investors and homeowners.

This reform is not just regulatory; it represents a structural overhaul of property dealings in Lahore. By digitising registries, mandating parcel certificates, and linking every transaction to verified data, 𝐇𝐒𝐌𝐒 𝐬𝐭𝐫𝐞𝐧𝐠𝐭𝐡𝐞𝐧𝐬 𝐢𝐧𝐯𝐞𝐬𝐭𝐨𝐫 𝐜𝐨𝐧𝐟𝐢𝐝𝐞𝐧𝐜𝐞 𝐚𝐧𝐝 𝐫𝐞𝐝𝐮𝐜𝐞𝐬 𝐥𝐢𝐭𝐢𝐠𝐚𝐭𝐢𝐨𝐧 The government has signalled plans to expand HSMS across Punjab, setting the stage for a province‑wide transformation of the real estate sector.

For professionals, entrepreneurs, and investors, HSMS offers a transparent, efficient, and accountable framework. It promises faster approvals, reduced risks, and sustainable growth in housing projects, redefining property transactions in Punjab and setting a precedent for modernisation in Pakistan’s real estate market.

Stay informed with MAQ & Associates as we break down the Punjab government's landmark decision to abolish the property "file" system. This major reform, star...

13/05/2026

Supreme Court Latest Judgment on 𝒘𝒊𝒍𝒇𝒖𝒍 𝒅𝒆𝒇𝒂𝒖𝒍𝒕 and breach of 𝒄𝒐𝒏𝒕𝒓𝒂𝒄𝒕𝒖𝒂𝒍 𝒕𝒆𝒓𝒎𝒔 by the Tenant in the case of Dr Hassan Fatima vs. Pakistan Red Crescent Society;

The Court held that the 𝑴𝒆𝒎𝒐𝒓𝒂𝒏𝒅𝒖𝒎 𝒐𝒇 𝑼𝒏𝒅𝒆𝒓𝒔𝒕𝒂𝒏𝒅𝒊𝒏𝒈 (MOU) dated 18.08.2011 was a binding agreement. The tenant’s failure to honour the agreed 10% annual rent increase and non‑payment of water and conservancy charges constituted 𝒘𝒊𝒍𝒇𝒖𝒍 𝒅𝒆𝒇𝒂𝒖𝒍𝒕. Importantly, the Court emphasised that educated parties cannot later claim ignorance of contractual terms they have signed.

The Supreme Court of Pakistan recently delivered a significant judgment in Civil Petition No. 769‑K of 2025, involving Dr Hassan Fatima and the Pakistan Red Crescent Society. This case revolved around tenancy obligations, rent defaults, and the landlord’s bona fide personal need to establish a charitable hospital.

11/05/2026

𝑴𝒖𝒄𝒉-𝑨𝒘𝒂𝒊𝒕𝒆𝒅 𝑫𝒆𝒄𝒊𝒔𝒊𝒐𝒏: 𝑹𝒆𝒍𝒊𝒆𝒇 𝒇𝒐𝒓 𝑷𝒓𝒐𝒑𝒆𝒓𝒕𝒚 𝑶𝒘𝒏𝒆𝒓𝒔 𝒊𝒏 𝑷𝒂𝒌𝒊𝒔𝒕𝒂𝒏 𝑩𝒚 𝑭𝑪𝑪. The Federal Court of Customs (FCC) has abolished Section 7E, the controversial property tax that treated immovable assets as “deemed income.

This decision marks a turning point for 𝑷𝒂𝒌𝒊𝒔𝒕𝒂𝒏’𝒔 𝒓𝒆𝒂𝒍‑𝒆𝒔𝒕𝒂𝒕𝒆 𝒔𝒆𝒄𝒕𝒐𝒓, restoring investor confidence, encouraging transparent ownership, and removing an undue burden on genuine taxpayers. Moreover, it will boost real‑estate investment and liquidity, align taxation with fairness and economic growth and reinforce judicial oversight in fiscal policy.

This ruling isn’t just about tax it’s about trust, clarity, and the right to own property without fear of arbitrary levies.

10/04/2026

𝑪𝑵𝑰𝑪 𝒊𝒔 𝑵𝒐𝒕 𝑴𝒐𝒗𝒂𝒃𝒍𝒆 𝑷𝒓𝒐𝒑𝒆𝒓𝒕𝒚 𝑩𝒖𝒕 𝒂𝒏 𝑰𝒅𝒆𝒏𝒕𝒊𝒕𝒚 𝑫𝒐𝒄𝒖𝒎𝒆𝒏𝒕.
LHC settled a chronic issue in today's ruling that CNIC is not moveable property; can’t be blocked, impounded or attached: In a defining moment for citizens’ rights, the 𝐋𝐚𝐡𝐨𝐫𝐞 𝐇𝐢𝐠𝐡 𝐂𝐨𝐮𝐫𝐭 has ruled that a Computerised National Identity Card (CNIC) is not movable property and therefore cannot be blocked, impounded, or attached in civil disputes. 𝐉𝐮𝐬𝐭𝐢𝐜𝐞 𝐓𝐚𝐧𝐯𝐞𝐞𝐫 𝐀𝐡𝐦𝐚𝐝 𝐒𝐡𝐞𝐢𝐤𝐡’𝐬 𝐝𝐞𝐜𝐢𝐬𝐢𝐨𝐧 ends years of misuse where CNICs were treated as leverage in property or recovery cases.

The Court held that identity is a constitutional right, not an asset to be seized, and that NADRA alone has jurisdiction under the 𝐍𝐀𝐃𝐑𝐀 𝐎𝐫𝐝𝐢𝐧𝐚𝐧𝐜𝐞, 𝟐𝟎𝟎𝟎, to act in cases of fraud or duplication. This ruling restores dignity to the concept of citizenship. By declaring CNICs beyond the reach of civil enforcement, the Court has reaffirmed that no one’s right to identity, banking, travel, or livelihood can be suspended as a coercive measure. It’s a victory for due process and a reminder that justice must protect people, not pressure them.

For lawyers, policymakers, and citizens alike, this judgment is more than a technical clarification; it’s a precedent that redefines how identity and property intersect in law. Pakistan’s judiciary has once again shown that rights are not negotiable, and identity is sacred. LAHORE BAR Lawyers Lahore High Court, Lahore

26/03/2026

“Latest Supreme Court's verdict draws the 𝗗𝗶𝘀𝘁𝗶𝗻𝗰𝘁𝗶𝗼𝗻 𝗕𝗲𝘁𝘄𝗲𝗲𝗻 𝗟𝗲𝗴𝗶𝘁𝗶𝗺𝗮𝘁𝗲 𝗮𝗻𝗱 𝗕𝗶𝗼𝗹𝗼𝗴𝗶𝗰𝗮𝗹 𝗖𝗵𝗶𝗹𝗱 in Pakistan’s Family Law”

In a recent judgment on 𝗷𝗮𝗰𝘁𝗶𝘁𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗺𝗮𝗿𝗿𝗶𝗮𝗴𝗲, the Hon’ble Chief Justice of Pakistan, heading the bench, dismissed frivolous and vexatious litigation and imposed 𝗲𝘅𝗲𝗺𝗽𝗹𝗮𝗿𝘆 𝗰𝗼𝘀𝘁𝘀 𝗼𝗳 𝗥𝘀. 𝟭 𝗺𝗶𝗹𝗹𝗶𝗼𝗻 on the petitioner. Significantly, the Court drew a clear distinction between a “legitimate child” and a “biological child.”

This distinction highlights how the law differentiates between legitimacy in the eyes of society and formal recognition under legal frameworks. It serves as a reminder that jurisprudence continues to evolve in addressing sensitive issues of family law, inheritance, and social identity.

18/03/2026

Thinking of expanding your business into Pakistan, pause for a moment. Your international registrations alone will not shield you here.

Although section 86 of the Trade Marks Ordinance, 2001, now the Trade Marks (Amendment) Act 2023, recognises "Well‑Known Marks", and Pakistan is bound by the Paris Convention and TRIPS obligations. But the latest UK‑commissioned review of Pakistan’s IP regime reminds us of a hard truth: enforcement remains fragile, litigation is slow, and without local registration, protection is more theory than practice.

This gap between law and reality is where risk lives. A contract that ignores local IP registration is not just incomplete, but it is an open invitation to dispute. Technology procurement, franchising, and licensing agreements must now carry clauses that anchor rights in Pakistan’s registry, not just in international paperwork.

For corporates and startups, the lesson is clear: hashtag , draft defensively, and enforce proactively. International recognition may give you standing, but local registration gives you the strength to enforce your IP rights in case of infringement.

Do businesses underestimate this? Perhaps. But in Pakistan’s evolving commercial landscape, those who treat IP as a mere formality will find themselves negotiating from a position of weakness, while those who embed it in their contracts and consider local registration the safest and most efficient way to secure rights will gain an advantage. hashtag hashtag hashtag hashtag hashtag hashtag hashtag