How to Draft Legal Opinion--By Rehan Aziz shervani---Advocate high Court--Cell-0333-4324961

July 21, 2017 | Author: rehanshervani | Category: N/A
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How to draft legal opinion--Rehan Aziz shervani--Advocate High Court--RehanAzizShervani Advocate & Partners--Cell: 0...

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How to draft legal opinion? Go through the question of fact or question of law or mixed question of fact & law forwarded by the client; brush through the facts carefully; go through the relevant laws; do legal interpretation; pay heed to provisos; use comprehensive words; keep legal opinion precise and concise. Specimen: Legal Opinion: “Dissolution & Accrued “Income Tax” Liabilities of “ABC Pakistan Foundation” Referring mail dated 24/09/2013, the following is the legal opinion: The “ABC Pakistan Foundation”, in its “Income Tax” perspective, is not subject to any “Provincial Government Income Tax Laws”; its “Income Tax liabilities” stand outstanding under the Federal “Income Tax Ordinance 2001”. “Proviso” referred in Section 13 of “The Societies Registration Act 1860” indicates about the “province or government of the Punjab” in which the society was registered. The permission from Government of Punjab is not required to dissolve the society. The society may either itself discharge all tax liabilities or transfer them to the successor; either way it is legal. If the successor takes the society with outstanding tax liabilities, the Income Tax Department, under “Section 98C (3) of the Income Tax Ordinance 2001” will have direct right to recover the tax payable from it; the successor will in turn, under the law, have right to recover the same from the predecessor. “Opined and discoursed under the relevant laws”

Rehan Aziz Shervani Advocate High Court)

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