العلامة شائسته جل و خدماته العلمية الدينية السياسية

This article highlights the religious, literary and political work of Moulana ShÉista Gul famous by the name of Mathe Mulla of Khyber Puktun Khawa (1303 A. H-1401A. H. 1886A. D-1981A. D MardÉn) He was well-known scholar of Qura’n, ×adith and Fiqah, his great contribution was to promote political awareness in the community with the concept ofTwo Nations Theory by his affiliation with Muslim League under the leadership of Quaid-eAÐam Muhammad Ali JinnaÍ. He was the convener of Jamiat ul AÎfia which was organized by the eminent religious leaders of that time to implement Sharia law in Pakistan. He was devoted to make Islam a living reality during his life time, his literary work is aimed to improve human communication and develop a better understanding among the people of this region. His monumental work was originally in Pashto widely spoken and understood in the North West of Pakistan. He was teaching and preaching Islam nearly in a span of seventy years. The main objective was to alleviate the deteriorating conditions of the Muslim society and to defend it from external threats. He emphasized to bring change and correct the wrong believes and detrimental actions. His theological doctrines influenced his followers and decedents who promoted his mission in the light of writings and ideas expressed by him.

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.