مصحف ابن مسعود کی تاریخی حیثیت کے بارے میں ابن وراق کی آراء کا تنقیدی جائزہ

This article deals with the polemics of Ibn Warraq about the history of the text of Qur’an with reference the codex of Abdullah bin Mas’ud. Ibn Warraq considers the codex of Ibn Mas’ud as milestone in the history of Qur’anic text. Ibn Warraq is of the view that its order of Sura is different from Mushaf Uthmani and a lot of variant reading have been attributed to him so the history of Qur’anic text and the text itself should be rearranged in the light of codex of Ibn Masud. In this paper these views being examined in the light of authentic sources.

Tax Structure, Compliance and Loss: A Case Study of Luxury Tax and Motor Vehicle Tax in Punjab Province

This study describes the Taxation & Tax structure in Pakistan and impact of independent variable on the dependent variable. It examined the effect of : • Imposition of luxury tax on imported vehicles • Sales of locally manufactured vehicles • Import of foreign manufactured vehicles and • Post registration transactions (On the collection of motor vehicle tax in Punjab Province) This is a descriptive and exploratory research as this study is based on secondary data and gathered from the Punjab Annual Budget documents and the reports of Excise and Taxation Department. The results, obtained from the analysis, are showing significant relation among the sales of motor vehicles, post registration transaction and collection of motor vehicle tax. It is further extracted that the said relation has also affected on the imposition of another tax i.e. luxury tax on imported vehicles. This study concluded that the tax is a subject of federation and its compliance cannot be possible without its imposition throughout the federation as the motor vehicle is a mobile asset so the tax payer can easily drained to other provinces. It is further concluded while imposing any new tax the basic cannons / principles / ethics of taxation and 4-R's [Revenue, Reprising, Re-distribution and Representation] should be observed so the compliance is possible. Mostly the basic aim of imposition of taxation is to generate or gear up the revenue so it should be imposed where a large base or big potential is available.