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Criminal Laws

Cyber Crime Laws Pakistan

Cyber Crime Laws PakistanThe Prevention of Electronic Crimes Act, 2015 is promulgated in Pakistan. Under the prevention of Electronic Crimes Act, following are the crimes punishable under law:-

 

Unauthorized access to information system or data – If any body with malicious intent gains unauthorized access to any information system or data shall be punished with imprisonment for a term which may extend to six months or with fine which may extend to one hundred thousand rupees or with both.

Unauthorized copying or transmission of data – If any person with malicious intent and without authorization copies or otherwise transmits or causes to be transmitted, any data whether by gaining access to such data or otherwise, shall be punished with imprisonment for a term which may extend to six months, or with fine which may extend to one hundred thousand rupess or with both.

Unauthorized access to critical infrastructure information system or data – Whoever with malicious intent gains unauthorized access to any critical infrastructure information system or data shall be punished with imprisonment upto three years or with fine which may extend to one million rupees or with both.

Criminal Interference with information system or data– Whoever with malicious intent and without authorization interferes with or damages or causes to be interfered with or damaged any information system or any part thereof, or data or any part thereof, shall be punished with imprisonment which may extend to two years or with fine which may extend to five hundred thousand rupees or with both. Explanation: Interference refers to doing of any unauthorized act in relation to an information system or data that may disturb normal working of such information system with or without causing any actual damage to such information system.

Criminal Interference with critical infrastructure information system or data– Whoever with malicious intent and without authorization interferes with or damages, or causes to be inferred with or damaged, any critical information system or any part thereof, or critical infrastructure data or any part thereof, shall be punished with imprisonment which may extend to seven years or with fine which may extend to five million rupees or with both.

Cyber terrorism –Whoever commits or threatens to commit any of the offences under sections 5 and 7 where- (a) the use or threat is designed to coerce, intimidate, overawe or create a sense of fear, panic or insecurity in the Government or the public or a section of the public or community or sect or create a sense of fear or insecurity in society; or (b) the use or threat is made for the purpose or motive of advancing a religious, ethnic or sectarian cause; shall be punished with imprisonment of either description for a term which may extend to fourteen years or with fine which may extend to fifty million rupees or with both.

Electronic forgery.- (1) Whoever, for wrongful gain, interferes with any information system, device or data, with intent to cause damage or injury to the public or to any person, or to make any illegal claim or title or to cause any person to part with property or to enter into any express or implied contract, or with intent to commit fraud by any input, alteration, deletion, or suppression of data, resulting in unauthentic data with the intent that it be considered or acted upon for legal purposes as if it were authentic, regardless of the fact that the data is directly readable and intelligible or not shall be punished with imprisonment of either description for a term which may extend to two years, or with fine which may extend to two hundred and fifty thousand rupees or with both. (2) Whoever commits offence under sub-section (1) in relation to a critical infrastructure information system or data shall be punished with imprisonment for a term which may extend to five years or with fine which may extend to five million rupees or with both.

Electronic fraud– Whoever for wrongful gain interferes with or uses any information system, device or data or induces any person to enter into a relationship or with intent to deceive any person, which act or omission is likely to cause damage or harm to that person or any other person shall be punished with imprisonment for a term which may extent to two years or with fine which may extend to ten million rupess, or with both.

Making, supplying or obtaining devices for use in offence – Whoever produces, makes, generates, adapts, exports, supplies, offers to supply or imports for use any information system, data or device intending it primarily to be used or believing that it is primarily to be used to commit or to assist in the commission of an offence under this Act shall, without prejudice to any other liability that he may incur in this behalf, be punished with imprisonment for a term which may extend to 6 months or with fine which may extend to fifty thousand rupees or with both.

Identity crime – (1) Whoever obtains, sells, possesses or transmits another person’s identity information, without lawful justification shall be punished with imprisonment for a term which may extend to three months or with fine which may extend to fifty thousand rupees, or with both. (2) Any person whose identity information is obtained, sold, possessed or retains may apply to the Court competent to try offence under sub-section (1) for passing of such others as the Court may deem fit in the circumstances for securing, destruction or preventing transmission of any such data.

Unauthroized issuance of SIM cards etc – Whoever sells or otherwise provide subscriber identity module (SIM) card, re-usable identification module (R-IUM) or other portable memory chip designed to be used in cellular mobile or wireless phone for transmitting and receiving of intelligence without obtaining and verification of the subscriber’s antecedents in the mode and manner approved by the Authority shall be punished with imprisonment for a term which may extend to three years or with fine which may extend to five hundred thousand rupees or both.

Tempering etc. of communication equipment – Whoever changes, alters, tampers with or re-programs unique device identifier or international mobile station equipment identity (IMEI) number of any stolen cellular or wireless handset and unlawfully or without authorization starts using or marketing it for transmitting and receiving intelligence through such mobile or wireless handsets shall be punished with imprisonment which may extend to three years or with fine which may extend to 1 million rupees or both.

Unauthorized interception– Whoever intentionally commits unauthorized interception by technical means of- (a) any transmission that is not intended to be and is not open to the public, from or within an information system; or (b) electromagnetic emissions from an information system that are carrying data, shall be punished with imprisonment of either description for a term which may extend to two years or with fine which may extend to five hundred thousand rupees or with both:

Offence against dignity of natural person– (1) Whoever, with malicious intent, knowingly and publicly exhibits, displays, transmits any electronic communication that harms the reputation of a natural person, threatens any sexual acts against a natural person; superimposes a photograph of the face of a natural person over any sexually explicit images; distorts the face of a natural person; or includes a photograph or a video of a natural person in sexually explicit conduct, without the express or implied consent of the person in question, intending that such electronic communication cause that person injury or threatens injury to his or her reputation, his or her existing state of privacy or puts him or her in fear for him or her safety shall be punished with imprisonment for a term which may extend to one year or with fine which may extend to one million rupees or with both. (2) Whoever commits an offence under sub-section (1) with respect to a minor, shall be punished with imprisonment for a term which may extend to three years, or with fine which may extend to ten million rupees or with both. (3) Any aggrieved person or his guardian where such person is a minor, may apply to the court for passing of such orders for removal, destruction or blocking access to such material referred in sub-section (1) and the Court on receipt of such application may pass such orders as deemed proper in the circumstances.

Malicious code – Whoever wilfully writes, offers, makes available, distributes or transmits malicious code through an information system or device, with intent to cause harm to any information system or data resulting in the corruption, destruction, alteration, suppression, theft or loss of information system or data shall be punished with imprisonment for a term which may extend to two years or with fine which may extend to one million rupees or both: Provided that the provision of this section shall not apply to the authorized testing, research and development or protection of any code for any lawful purpose: Explanation.- For the purpose of this section the expression “malicious code” includes a computer program or a hidden function in a program that damages any information system or data or compromises the performance of the information system or availability of data or uses the information system resources without proper authroization.

Cyber stalking – (1) Whoever with intent to coerce, intimidate, or harass any person uses information system, information system network, internet, website, electronic mail or any other similar means of communication to,- (a) communicate obscene, vulgar, contemptuous, or indecent intelligence; (b) make any suggestion or proposal of an obscene nature; (c) threaten any illegal or immoral act; (d) take or distribute pictures or photographs of any person without his consent or knowledge; (e) display or distribute information in a manner that substantially increases the risk of harm or violence to any other person commits the offence of cyber stalking. (2) Whoever commits the offence specified in sub-section (1) shall be punishable with imprisonment for a term which may extend to two years or with fine which may extend to one million rupees, or with both: Provided that if the victim of the cyber stalking under sub-section (1) is a minor the punishment may extend to three years or with fine may extend to ten million rupees, or with both. (3) Any person may apply to the court for issuance of a restraining order against an accused of cyber stalking and the court upon receipt of such application may pass such order as deemed appropriate in the circumstances of the case.

Spamming – (1) Whoever transmits harmful, fraudulent, misleading, illegal or unsolicited intelligence to any person without the express permission of the recipient, or causes any information system to show any such intelligence commits the offence of spamming. (2) Whoever commits the offence of spamming as described in sub-section (1) shall be punished with fine not exceeding fifty thousand rupees if he commits this offence of spamming for the first time and for every subsequent commission of offence of spamming he shall be punished with imprisonment for a term which may extend to three months or with fine which may extend to one million rupees or with both.

Spoofing – (1) Whoever dishonestly, establishes a website or sends any intelligence with a counterfeit source intended to be believed by the recipient or visitor of the website, to be an authentic source commits spoofing. (2) Whoever commits spoofing shall be punished with imprisonment for a tem which may extend to three years, or with fine which may extend to five hundred thousand rupees or with both.

Legal recognition of offences committed in relation to information systems – (1) Notwithstanding anything contained in any other law, an offence under this Act or any other law shall not be denied legal recognition and enforcement for the sole reason of such offence being committed in relation to, or through the use of, an information system. (2) References to “property” in any law creating an offence in relation to or concerning property, shall include information systems and data. (3) References in any law creating an offence to an act shall include actions taken or caused by use of an information system. (4) References to an act by a person in this Act or any law establishing an offence shall include acts done or to be done by or through automated mechanisms and self executing, adaptive or autonomous devices, programs or information systems.

Irfan Mir Halepota, Advocate Supreme Court of Pakistan.

Submit Your Query For a Legal Advice

 
Law Firm in Pakistan dealing with Cyber Laws of Pakistan.
E-26, Glass Tower, Clifton
Karachi, Sindh
PK
Phone: +92 321 205 7582

Categories
Corporate Law

Company Annual Statutory Return Filing Karachi Pakistan

Recommended Law Firm in Karachi Pakistan by Legal 500
Recommended Law Firm in Karachi Pakistan by Legal 500

The Securities and Exchange Commission of Pakistan (SECP) has made it mandatory for all listed companies to file their documents, returns, accounts and applications through the commission’s eServices online filing facility, earlier, this requirement was only applicable to the companies, which had been incorporated through eServices online filing facility. Team of our lawyers complete the legal formalities in Karachi, Lahore, Islamabad, Hyderabad and Thatta.

eServices filing facility is an easy and hassle-free mode of submission for the companies to make statutory filing, coupled with an added feature of smaller fees as compared to manual / physical filing.The online filing has been made mandatory to move towards automated regulatory regime of the commission in line with the objective to provide services with efficiency and in minimum possible time.

The documents, returns, accounts and applications meant to be filed with the SECP or the registrar should be filed through eServices. The requirement has also been made applicable to companies, which filed their last statutory documents through eServices or will file any statutory document through eServices from the date of applicability of the notification. The Private Limited Company is Generally called as Pvt. Ltd., Company in Pakistan.

Irfan Mir Halepaota & Associates has been ranked as one of the top and Best Corporate Law Firms in Pakistan by the Legal 500, HG and other International Directories of Law Firms.

Company Legal Advisor Karachi, Corporate Legal Advisor Pakistan, Corporate annual return Karachi, Company Statutory return Pakistan, Company Legal Advisor for statutory returns Karachi.

Submit Your Query For a Legal Advice

 
Law Firm in Pakistan dealing with Commercial, Intellectual Property and Corporate Laws of Pakistan.
E-26, Glass Tower, Clifton
Karachi, Sindh
PK
Phone: +92 321 205 7582


Categories
Property Law Real Estate Deals Tax

Property Valuation FBR State Bank of Pakistan

FBR Pakistan Tax Property ValuationThe Finance Bill 2016 an amendment to Section 68 of Income Tax Ordinance, 2001 had been proposed under which commissioner Inland Revenue had been empowered to reject the collector value of provincial government and appoint valuation committee to ascertain fair market value to determine the income tax.

The amendment seeks to determine fair market value of property without regard to value fixed or notified by any provincial authority for the purpose of stamp or for any other purpose.
Property of posh areas in big cities like Karachi, Lahore, Islamabad which disclosed that the declared value was much lower than the open market value thus causing huge monetary losses to national exchequer.
It is generally observed by the Government Authorities that Property business in big cities had become source of parking undeclared or black money.
The amendment is proposed to be effective from July 01, 2016 but the commissioner IR could able to determine the valuation of past six years as envisaged in the tax laws.
The existing Section 68 explains fair market value as:
(1) For the purposes of this Ordinance, the fair market value of any property or rent, asset, service, benefit or perquisite at a particular time shall be the price which the property or rent, asset, service, benefit or perquisite would ordinarily fetch on sale or supply in the open market at that time.
(2) The fair market value of any property 3[or rent], asset, service, benefit or perquisite shall be determined without regard to any restriction on transfer or to the fact that it is not otherwise convertible to cash.
(3) Where the price referred to in sub-section (1) is not ordinarily ascertainable, such price may be determined by the Commissioner.
Further Section 222 of the Ordinance authorized the commissioner to appoint expert. It said: “The commission may appoint any expert as the commission considers necessary for the purpose of the Ordinance for the purpose of audit of valuation.”

Irfan Mir Halepota, Advocate Supreme Court of Pakistan.