Rahmat Ullah Malik's Computerized Sales Tax Law (CSTL)

This software consists of DIGEST, INDEX, SEARCH, MANUAL and UPDATE Centre.

DIGEST

The Digest facility provides the search of cases and statutes based on the followings:

1990 Act -- Sales Tax Act 1990

You can study case laws of Supreme Court, High Courts, FTO and Appellate Tribunal by entering Section number or schedule of Sales Tax Act, 1990. Sub-section, clause or sub-clause must be fed, if necessary with the section.

1951 Act -- Sales Tax Act 1951

You can study case laws of Supreme Court, High Courts, FTO and Appellate Tribunal by entering Section number or schedule of Sales Tax Act, 1951. Sub-section, clause or sub-clause must be fed, if necessary with the section.

IND Act -- Indian Acts

You can study case laws of Indian Supreme Court, Indian High Courts by entering Section number or schedule of Indian Acts. Sub-section, clause or sub-clause must be fed, if necessary with the section.

CSTL -- Citation of CSTL (this software)

We have given four digit number to every case law in our database starting from 0001 and every court has its own code.

Court Code (nnnn is a 4 digit number like 0001)
Pakistan Supreme Court STPSCnnnn
Pakistan High Courts STPHCnnnn
Appellate Tribunal STAT nnnn
Federal Tax Ombudsman STFTOnnnn
Indian Supreme Court STISCnnnn
Indian High Courts STIHCnnnn

Taxation -- Citation of Taxation

You can search Income Tax, Wealth Tax Cases of Supreme Court, High Courts, Appellate Tribunal of Pakistan,FTO, Indian Supreme Court, Indian High Courts, Circulars, Circular Letters, Original and Amending Notifications and Finance Acts/Ordinances by entering volume number and page number of Taxation Journal. Data is available from Vol. 1 to 95 and up to date.

PTD -- Citation of Pakistan Tax Decisions

You can search Income Tax, Wealth Tax Cases of Supreme Court, High Courts, Appellate Tribunal of Pakistan,FTO, Indian Supreme Court, Indian High Courts, Circulars, Circular Letters, Original and Amending Notifications and Finance Acts/Ordinances by entering volume year and page number of PTD Journal. Data is available from year 1960 to 2007 and up to date.

PLD -- Citation of Pakistan Law Decisions

You can search Cases of Supreme Court, High Courts by entering volume year and page number of PLD Journal. Data is available from year 1951 to 2003 (2004-2007 are not available right now). Very small numbers of Cases are reported by PLD on TAX LAWS as compare to Taxation and PTD.

PTCL -- Citation of Pakistan Tax & Corporate Laws

You can search Income Tax, Wealth Tax Cases of Supreme Court, High Courts, Appellate Tribunal of Pakistan, Indian Supreme Court, Indian High Courts, Circulars, Circular Letters, Original and Amending Notifications and Finance Acts/Ordinances by entering volume year and page number of PTCL Journal. Data is available from year 1983 to 2007 and up to date.

ITR -- Citation of Income Tax Reports (Indian)

You can search Cases of Indian Supreme Court, Indian High Courts by entering volume number and page number of ITR Journal. Data is available from volume number 18 to 255 (after volume 255 data is not available right now).

SCC (Tax) -- Citation of Indian Supreme Court Cases (Tax)

You can search Cases of Indian Supreme Court by entering volume year and page number of SCC(Tax) Journal. Data is available from year 1973 to 1990 (after year 1990 data is not available right now).

NAME

You can search Cases of Supreme Court, High Courts, Indian Supreme Court, Indian High Court by typing a word out of the subject of judgment or parties name. it contains alphabetic or numbers but not other characters and spaces. First letter should be in Upper Case (Capital letter) and other letters should be in Lower Case (small letters). You can not search common words like "v., CBR, of, (Pvt.)" etc.

Note: if you will enter incomplete words like "Co" it will also search matching words like Commissioner, Collector, Cooking, Cotton, Company, Corporation

NUMBER

You can search Cases of Supreme Court, High Courts, Appellate Tribunal of Pakistan, FTO, Indian Supreme Court, Indian High Courts by entering digital portion of the number of judgment allotted by the court like Appeal No, Civil Appeals No, File No, Civil Miscellaneous Writ No, Writ Petition No, Complaint No. and any other number allotted by court.

DATE

You can search by Decision date of the case of Supreme Court, High Courts, Appellate Tribunal of Pakistan, FTO, Indian Supreme Court, Indian High Courts or Issuance date of Circulars, Circular Letters, Original and Amending Notifications and Finance Acts/Ordinances.

Note: the format of date is dd/mm/yyyy and 03/12/1999 should not be written as 3/12/1999

YEAR

You can search by Decision year of the case of Supreme Court, High Courts, Appellate Tribunal of Pakistan, FTO, Indian Supreme Court, Indian High Courts or Issuance year of Circulars, Circular Letters, Original and Amending Notifications and Finance Acts/Ordinances.

Note: Here year is a decision year or issuance year not a year in which any Law Journal reported the particular case or any document.

 

INDEX
The Index centre provides the Subject-Index A-Z on Direct Tax Laws alphabetically and upon selection of any subject one can study the case law of Supreme Court, High Courts, Appellate Tribunal, FTO, Indian Supreme Court and Indian High Courts.

SEARCH
The Search menu is available to study complete library or selective part. You will get the word or words highlighted in the result information.

MANUAL

You can search by entering one or two words or one or two subjects in statutes part i.e. Income Tax Ordinance 1990 (Definitions, Sections and Schedules) ,Sales Tax Rules, ST Special Procedure Rules, General Orders, Circulars, Circular letters, Original Notifications, Amending Notifications and Finance Acts/Ordinances, ST Recovery Rules, 1992

DIGEST

You can search by entering one or two words or one or two subjects in Head notes (short notes) for the cases of Supreme Court, High Courts, Appellate Tribunal, FTO, Indian Supreme Court and Indian High Courts.

CASES

You can search by entering one or two words or one or two subjects in Actual complete text of the Judgments of Supreme Court, High Courts, Appellate Tribunal, FTO, Indian Supreme Court and Indian High Courts.

MANUAL
 The Manual is available through three channels i.e. CURRENT, DATE-WISE and SPECIFIC.

CURRENT

  Through this option you can study current law.

  • Sales Tax Act, 1990 - Definitions - Chapter I (Section 1 and 2)
  • Sales Tax Act, 1990  - Sections - Chapter II to X (Section 3 to 75)
  • Sales Tax Act, 1990  - Schedules -
  • Sales Tax Rules, 2006 - Part I to XI (Rule No 1 to 151)
  • ST Special Procedure Rules, 2006
  • Sales Tax Circulars for the current financial year - Current Year
  • Sales Tax Circular Letters for the current financial year - Current Year
  • Sales Tax General Orders for the current financial year - Current Year
  • Finance Act/Ordinance  - Current Year

DATE-WISE

   Through this option you can study date-wise history of law.

  • Sales Tax Act, 1990 - Definitions - Chapter I (Section 1 and 2)
  • Sales Tax Act, 1990  - Sections - Chapter II to X (Section 3 to 75)
  • Sales Tax Act, 1990  - Schedules -
  • Income Tax Rules, 2002 - Part I to XI (Rule No 1 to 232)
  • Sales Tax Rules, 2004
  • Sales Tax Rules, 2005
  • Sales Tax Rules, 2006
  • ST Special Procedure Rules, 2006
  • Sales Tax Circulars
  • Sales Tax Circular Letters
  • Sales Tax Original Notifications -
  • Sales Tax Amending Notifications -
  • Finance Act/Ordinance  - 1964 to 2007

SPECIFIC

     Through this option you can study law specifically by entering their section number, Rule no., Year or Date.

UPDATE

Updating facilities are provided once in two months basis. Update option can be used to go through the updating made on two months basis

available from 1995-96 to 2007-2008.