MEMORANDUM OF ASSOCIATION
FAISALABAD TAX BAR ASSOCIATION
- The name of the Association is “FAISALBAD TAX BAR ASSOCIATION”.
- The Registered Office of the Association shall be situated at Income Tax Complex, Jail Road, Faisalabad.
- The objects for which the association is established are:-
(a) To protect and promote the interests of the members of the Association and the tax profession as a whole, as may be required.
(b) To watch and protect the general interests of Tax payers in Pakistan
(c) To promote and oppose any legislative or other measures affecting the Tax payers or the Tax profession.
(d) To improve and raise the standard of tax profession in the eyes of public, and the tax and other authorities.
(e) To achieve and secure such rights and privileges for the members of the association as may be deemed fit and to protect and advance them.
(f) To promote and encourage friendly feelings of co-operation and unanimity among persons practicing as counsels before the tax and other authorities at any place in Pakistan.
(g) To adjust controversies and arbitrate between members who refers their disputes and are willing to abide by the decision of the Association.
(h) To provide a library, Bar-Rooms and other facilities to the members.
(i) To consider, support or oppose any question connected with trade, commerce, industry, etc, as may, in the opinion of the Association, be directly, indirectly or otherwise connected with income tax or any Provincial Government or any other authority.
(j) To collect, publish and circulate statistics and other information relating to various kinds of taxation, trade, commerce and industry.
(k) To communicate with other associations or other bodies throughout the world with a view to further interests of the association and its objects given herein.
(l) To acquire, buy, sell, mortgage or take on lease or otherwise alienate, build, demolish, add or improve properties of the Association.
(m) To form a Co-operative Housing Society for acquiring and developing land or residential colony of its members and to take steps for the completion and management thereof.
(n) To establish, support or contribute to any institution, funds, trusts, scheme, conveniences calculated to benefit members or ex members of the association or their dependents and to grant pension, allowances to or to make payments towards insurance of its members. Provided, however that nothing herein contained shall authorize distribution of dividends or benefits to the members of the association.
(o) To undertake, subscribe or contribute to charitable or benevolent activities for promoting knowledge, conscientiousness and welfare of the people.
(p) To invest and deal with the funds of the association in such manner as may be deemed fit
(q) To do all such other things as may be conducive to the attainment of all or any of the above objects of the Association.
- The liabilities of the members of the Association is Limited.
- The income and property of the Association wherever shall be applied solely towards the promotion of the objects of the Association as set forth in this Memorandum of Association and no portion thereof shall be distributed, by way of dividend, bonus or profit to the persons who at any time, are, or have been members of the Association or any of them or to any person claiming through any of them provided that nothing herein contained shall prevent the payment to good faith of remuneration to any officer or servant of the Association or a pension, allowance, provision, or benefit or convenience to a member or an ex-member or his dependent, in accordance with the Articles of Association or payment of interest on money borrowed from any member of the Association.
- Every member of the Association undertakes to contribute to the Assets of the Association in the event of the being wound up while hi is a member, or within one year afterwards, for the payment or the debts and liabilities of the Association contracted before he ceases to be a member, and the cost, charges and expenses of winding up and for the adjustment of the rights of the contributories among themselves, such amount as may be required not exceeding one thousand rupees.
ARTICLES OF ASSOCIATION
FAISALABAD TAX BAR ASSOCIATION
1. a) The “Association” shall mean “Faisalabad Tax Bar Association”.
b) The “President” shall mean the “President of Association”.
c) The “Vice President” shall mean the “Vice President of Association”.
d) The “General Secretary”, Finance Secretary”, Secretary” and other office
Bearers shall mean the respective office bearers of the Association.
e) The “Executive Committee” shall mean the “Executive Committee” as
Constituted under Article 11 of the Articles of Association.
f) “Tax Consultants” shall mean an individual entitled to practice under any tax
Law of the time being in force and includes Advocate, Chartered Accountant,
Cost and Management Accountant, members of any association accounts recognized by CBR under Section 223 (11) of the Income Tax Ordinance, 2001 and Income Tax practitioner engaged in Tax practice.
- Every individual practicing as Tax Consultant at Faisalabad being an Advocate,
Chartered Accountant or any Tax Practitioner or any other person mentioned in
Section 157 of the Repealed Income Tax Ordinance, 1979 or Section 223 of the Income Tax Ordinance, 2001 can be enrolled as Regular Member of the Association.
MODE OF ADMISSION
3. (a) An application to become a member shall be made to the General Secretary
On prescribed forum duly recommended by at least two existing regular
Members and it shall be accompanied by non-refundable admission fee of
Rs.1000/= together with one month subscription.
(b) The Secretary shall place the application before the Executive Committee
which shall dully consider the same on its merits before the accepting or rejecting it. In case of rejection, the remedy of the application shall be to move the application to the general body.
4. (a) The monthly subscription shall be Rs.75/= or such sum as may be
determined in the General Meeting of the association from time to time.
(b) The Executive Committee, subject to the approval of the General Meeting,
may require the members to pay such additional subscription for incidental
requirement of the Association.
(c) The affiliation fee of All Pakistan Tax Bar Association shall be paid by
each members at Rs.25/= or as amended from time to time.
- The Executive Committee may admit on application any person mentioned in
Article 3 of these Articles not practicing as tax consultants at Faisalabad Zone to be an Honorary Member of the association. Such member shall pay Rs.250/= as Admission fee and shall reduced monthly subscription of Rs.25/= and shall be permitted to use the Bar Library, but shall have no right to vote or have any say in the Management of affairs of the Association.
PROVISION AND PENALTY AS TO ARREARS
6. (a) The monthly subscription shall be payable by the 15th of each calendar month
and in case of default a penalty of Rs.5/= shall be levied for the in which
The default occurs.
(b) A member shall be defaulter who has not paid the subscription as provided
in Articles 4 and 6 (a) for three consecutive months and Article 62. A regular member who is not a defaulter and clears his dues up to 31st day of December shall be an eligible voter and the list of the eligible voters shall be displayed on Notice Board on 1st January each year by the Executive Committee.
TERMINATION OF MEMBERSHIP
7. The membership shall be terminated:-
(a) By giving one month’s notice in writing to the Secretary to terminate the
(b) By being defaulter in dues to the Association till the date of Annual Election
or the 31st day of December, whichever is earlier.
RE-ADMISSION TO MEMBERSHIP
- Any ex-members whose membership was terminated under Article 7, may
apply for re-admission to membership by paying Rs.300/= as re-admission fee in addition to the arrears outstanding to him.
PROFESSIONAL CONDUCT AND EXPULSION FROM MEMBERSHIP
- All questions affecting the professional conduct of any member or the member
Acting in contravention of the objects and interests to the Association or violating any resolution adopted at a General Meeting or at a meeting of the Executive Committee shall be enquired into by Executive Committee or any sub committee formed by the Executive Committee after reasonable notice to such members. The Executive Committee may take action in one of the following manners:-
(a) by warning;
(b) by Censure;
(c) by compelling the guilty member to offer a suitable apology;
(d) by asking the guilty member to resign from his membership of the Association;
(e) by recommending the suspension or expulsion of such member to the general body which shall have full powers to deal with the matters. The findings of the General Meeting in this respect shall be final.
- The Association shall consist of a President, a Vice President, a General Secretary,
a Finance Secretary, a Library Secretary or any other office bearer as the General Body may from time to time decide, members of the Executive Committee and all other members.
11. (a) The management of the Association shall, subject to these Articles and the
General control of the members in a General Meeting, vest in the Executive
Committee consisting of the office bearers as mentioned in Article 10 and
not more than five other members including the out going President being
as ex- officio member.
(c) The following shall be the office bearers of the Executive Committee of
the Association for the time being who shall hold office till next election of
Executive Member (Ex-Officio)
ELECTION OF EXECUTIVE COMMITTEE
- The office bearers as mentioned in Articles 10 and 11 as well as other members of
the Executive Committee shall elected from amongst the regular members according to election Rules and shall hold office for one year or till new elections at the next General Meeting. Any vacancy amongst the members of the Executive Committee or other office bearers of the Association may be filled up by the Executive Committee temporarily till the next elections.
POWER OF THE EXECUTIVE COMMITTEE
- The Executive Committee shall subject to the control of the members in a General
Meeting and in addition to all other powers conferred by these Articles, have power to:-
(a) Frame subsidiary bye-laws, consistent with these Articles for the
regulation of its own proceedings as well as for the conduct of business of the
Association by the General Secretary and Finance Secretary and the manner in which the accounts and records of the Association are to be kept and may from time to time vary, add to or cancel any bye-laws so made.
(b) Maintain such establishment of Clerks, and Servants for the Association as
May be required and to determine, regulate their remuneration, duties and conditions of services and to appoint, suspend, dismiss or take any other action in respect of such establishment; and
(c) Spend such moneys and take all such steps for the achievement of the objects
Of the Association as may deemed fit.
(d) To restrict the money validity set apart or not utilized to 25% of the income
Including surplus worked out of amount of donations made to it and to certify to the Income Tax commissioner concerned that the so in excess of the said limit have been invested in Government Securities or in the Financial institutions Nit units or any mutual funds registered with State Bank of Pakistan or The Securities and Exchange Commission of Pakistan.
MEETING OF THE EXECTIVE COMMITTEE
14. (a) The Executive Committee shall ordinarily meet once a month for the
Conduct of the business of the Association.
(b) If the member of the Executive Committee is absent himself from three
Consecutive meetings of the Executive Meeting after a notice to attend the same has been served upon him, the Executive Committee may remove him from the Committee and such member thereupon shall vacate office if he is an office bearer of the Association. The Executive Committee may appoint another qualified person in his stead till next election.
QUORUM FOR THE EXECUTIVE COMMITTEE
- The Quorum of the meeting of the executive committee shall constitute being not
Less than four or one-third of the total number of the members of the Executive Committee, whichever is greater.
ANNUAL GENERAL MEETING
16. (a) There shall be an Annual general meeting of the Association which shall be
Held on the date to be fixed by the executive Committee to elect the office
bearers of the Association and other members of the Executive Committee
and to receive the report of the General Secretary on the affairs of the
Association and also to consider the statements of accounts besides any other
Business which may be entered in the agenda. Seven days clear notice
specifying the time, date, place and the items of agenda for the annual
General meeting shall be given to the members by circular or in such other
manner as may be prescribed by members in a general meeting, but any
accidental omission to give such notice to any members shall not invalidate
the proceedings of the General Meeting.
(b) The calendar year shall be the year of the Association the first election of
Office bearers and members of Executive Committee shall be held in January, 1970 and thereafter in January every year or within the time duly extended by the general house.
SPECIAL GENERAL MEETINGS
- Any Seven members of the Association may at any time by notice in writing to the
General Secretary require him to call a Special General Meeting f the members of the Association to consider such matters as may be brought before it, provided that such notice shall be give ten days before the holding of the meeting and shall specify the matters to be discussed. The General Secretary shall issue the copies of this notice to the members within three days of its receipt and call the Special General Meeting. In case of emergency, a Special General Meeting may be called by the President and the General Secretary at any moment after giving reasonable notice to the members.
QUORUM AT GENERAL MEETING
- At every General or Special Meeting, unless otherwise provided for, one-fourth of
the numbers of members, not being defaulter, shall form a quorum. When quorum is not complete at any such meeting, the same shall be adjourned to some other date fixed in that meeting and an intimation of the date fixed shall be given to the absent members in that meeting. If at such adjourned meeting a quorum is not obtained, the members present and entitled to vote shall be deemed to constitute a quorum and may transact the business for which the meeting was called.
PRESIDENT TO PRESIDE AT ALL MEETINGS
- The President when present shall preside at all meetings of the Executive
Committee or the General or Special Meetings of the Association as the case may be. In this absent, the members present in the meeting may elect one from amongst themselves to be the Chairman of that meeting.
ORDER AT A MEETING
- The Chairman of every meeting shall have full authority to regulate the proceedings and maintain order there at in such manner as he may deem fit.
ALL QUESTIONS TO BE DECIDED BY MAJORITY OF VOTES
21. All questions in a meeting of Executive Committee or a general or Special Meeting
shall be decided by a majority of votes by the members present and in case of
equality, the Chairman shall have a casting vote. Votes may be recorded by shown
of hands or by ballots.
PROCEEDINGS TO BE RECORDED
- Proceedings of the meetings of the Executive Committee or of the General or
Special Meetings shall be recorded by the General Secretary or in his absence by an other member elected for the purpose. Such proceedings shall be signed by Chairman of the meeting and confirmed in the next meeting of the Executive Committee or the General Body, as the case may be.
THE GENERAL SECRETARY
- Subject to the control of the meeting of the Executive Committee, the General Secretary shall conduct the business of Association and his duties shall be:-
(a) To arrange all meetings of the Association and to record the proceedings of the meetings.
(b) To prepare Annual report of the Association.
(c) To correspond and signed documents on behalf of the Association.
(d) To keep complete register of regular and horary members of the Association separately and
(e) To do all other things incidental or necessary to the attainment of the objects of the Association.
- The Finance Secretary shall have custody of all money of the Association. All
Sums due to the Association shall be payable to and recoverable to the Finance Secretary. He shall submit Account Statement in every monthly meeting of Executive Committee and will also prepare List of Defaulters and Eligible Voters.
FUNDS OF THE ASSOCIATION
- All money belonging to the Association being kept in a scheduled bank or in a
Post office or national saving organizations, National Bank of Pakistan or Nationalized commercial banks.
THE LIBRARY SECRETARY
- The Library Secretary shall maintain a complete record of the books of the New Library and shall also maintain a stock register of books, furniture and fixture and all other assets of the Association. He shall also supervise the issue of books and their return according to these Articles and directions of the Executive Committee.
- The Accounts of Association shall be audited at least once a year by an auditor. The auditor shall be qualified as defined in sub-rule 2 of Rule 211 of the Income Tax Rules 2002.
- The following books shall be kept:-
(a) A minutes of book of the proceedings of the Executive Committee and the General Body.
(b) Account Book
(c) Subscription Book
(d) Stock Register
(e) Suggestions Book
(f) Such other books as the Executive Committee may decide.
SUGGESTIONS AND COMPLAITS
- Members may enter any suggestion or complaints in the suggestion book which shall be kept for that purpose in the Bar Room and the General Secretary shall take necessary action thereon.
RULES FOR LIBRARY
- The Executive Committee may from time to time make subsidiary bye-laws consistent with these Articles for the management of the Library and its issue by members and may vary, add to or cancel any bye-laws so made.
APPEAL AGAINST ORDER OF EXECUTIVE COMMITTEE
- Any Appeal from any order or decision of the executive committee under any of these Articles may be presented in writing to General Secretary within 30 days from the date of order appealed against and the general Secretary within Ten days of the receipt of such appeal shall convince the Special General Meeting of the members to consider the same. The decision of the General Meeting shall be final.
RECOSIDERATION OF DECISION BY GENERAL MEETING
- No decision of the General Meeting will be reconsidered within a period pf six months after it is made, except on a requisition signed by at least one-third of the members for this purpose. The previous decision can only be revised if more than one-half of the total members vote against it.
SECRECY OF PROCEEDINGS
- The office bearers and the members of the Executive Committee shall be bound to secrecy over matters relating to Article 9, or any other matters which are under consideration by the Executive Committee or the General Meeting.
- Nothing in the Memorandum and Articles of Association can be amended or replaced except by a majority of two-third of the members of the General Meetings duly convened and held for the purpose. Provided that if an application for approval is made to the Commissioner of the Income Tax under the Income Tax Ordinance 2001, no change shall be incorporated in the Memorandum and Articles of Association as the case may be, without the prior approval of the Commissioner.
- The annual election of the Bar Association shall be held under the supervision of the Election Board, so as to conclude by 31st of January, each year. However, the date can be extended by the General house, if need be. All office holders of the Association mentioned in the Election Rules shall be elected by the members of the Association who hade been declared “eligible/ voters” under Article 6 (b) by the Executive Committee.
- The Executive Committee shall constitute an Election Board consistent of Chairman and two other members, seven days before the schedule for annual election announced by the Executive Committee. The Election Board shall consist of three senior members of the Association to conduct the annual election and to decide all election issue. It shall remain in office for three months.
- In case of re-election under the Election Rules, the Election board constituted shall continue to function till the final result of the election.
- All issue shall be decided by majority and all proceedings shall be in writing and open to inspection by any member of the Bar after the final decision of the Election Board.
- The Election Board shall maintain the secrecy of ballot and assure its free and voluntary exercise of the right to vote.
- The Election Board shall follow the schedule of annual election announced by the Executive Committee.
- The contesting candidate for an office shall be proposed and seconded in writing by an eligible voter and accepted in writing by the candidate and signed and dated.
- Each nomination paper for the office of President shall be accompanied by an election fee of Rs.500/= and for Vice President and General Secretary such fee shall be Rs.500/= and for other offices including Executive Membership, such fee shall be Rs.200/= for each candidate. All such election fees will be non-refundable even in case of withdrawal or retirement.
- A proposal shall relate only to one candidate for each post and shall be invalid if it relates to more than one.
- The contesting candidate himself or his proposer or seconder shall submit the nomination paper to the Election Board. The Election Board or any other person specifically authorized by him in this behalf shall note on each proposal as soon as it received, its number as well as the time and the date on which it received.
- The Election Board, after the expiry of time fixed for submission of the nomination paper shall paste on the notice board complete list of nomination paper received for each office, the name of the contesting candidate, their proposer and seconder and the time of receipt of every such nomination.
- On the date and time fixed in the schedule, the Election Board shall scrutinized and examined nomination papers for all the office holder in the presence of the contesting candidates or their proposer or seconder or the candidates duly appointed agents.
- The Election Board shall accept the nomination papers if those were found to be in order. The Election Board shall paste on the Notice Board, the list of valid nomination papers.
- A candidate may withdraw his candidature before three days from the poll is held. However, he may retire before polls.
- The candidate for the office, for which there is not other contesting candidate and his nomination had been accepted as valid nomination, the candidate shall be declared as elected for that office by Election Board.
- The Election Board shall arrange for the ballot papers and the ballot boxes for each office in the manner deemed fit and proper to the board.
- On the date and time fixed for in the election schedule, the Election Board shall give to each eligible voter his ballot paper signed by Chairman. Election Board one by one obtains his signatures on the voters list. Each such voter shall get ballot paper indicating the name of each contesting candidates for each office and the eligible voter shall be required to Cross mark (X) or Tick mark for his choice of candidate for each office.
- The eligible voter shall caste his vote for each contested office secretly and with full sense of responsibility to the prestige, honour and independence of his profession.
- At the close of the election, The Election Board shall separately count votes for each contested office in the presence of the candidate or his authorized agent.
- After counting votes for each office, the Election Board shall immediately report in writing the result to the President who immediately announce it.
- An Election Petition Board will be appointed by the Executive Committee from the senior members, which will consist of a Chairman and two other members.
On appeal from any aggrieved contesting candidate the Election Petition Board will decide the appeal on merits after giving a reasonable opportunity to the parties concerned the decision of the Election Petition Board will be final.
- The library Secretary shall be responsible for the efficient and proper maintenance of the Bar Library and for effective control of it according to the Rules.
- The Library Secretary shall check all the books and register after every three months and shall submit its report to the President regarding the efficiency of the Library staff, books lost or damaged and the members responsible for such loss or damaged and action taken against the members under the rules.
- The Library Secretary shall classify books:-
(a) to be issued to members for study in the Library as “Texts”
(b) books to be issued and removed from the Library for reference or citation before the court as “Reference Books”
- The Bar Clerk shall issue books classified as “Text” but shall not permit them to be removed from the Library. The books classified as “Reference Books” shall be issued to members and shall be allowed to be removed from Library.
- The members shall be allowed to keep books issued to them, classified as “Reference Books” for seven days after which a fine of Rs.1/= per day shall be levied for each book.
- The members shall be responsible for the upkeep of books issued to him and for its return to the Librarian within the specified time. The members shall be responsible for the books lost or damaged for which he shall be liable to replace the book or to pay its price alongwith fine which shall be determined by the library Secretary and in case of non-payments he shall be deemed a defaulter as defined in Article 6.
- The Bar clerk shall report to the Library Secretary about the members contravening any Library Rule or failing to return the book issued to him within ten days of the date of its issue or amount or price thereof or failing to pay such liabilities. Keeping in view the above rules, a member shall be declared defaulter and such recoveries shall be made like arrears of subscription fee.
- In the event of winding up of the Association, its assets left after meeting its liabilities, if any, shall be transferred to another Association approved as non-profit organization having similar objects as those of this Association. Intimation of such transfer to be given to the Commissioner within three months of the dissolution of this Association.