Severity: 8192
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Filename: drivers/Session_database_driver.php
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File: /home/lawyrspk02/public_html/application/controllers/Blog.php
Line: 24
Function: __construct
File: /home/lawyrspk02/public_html/index.php
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Filename: drivers/Session_database_driver.php
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File: /home/lawyrspk02/public_html/application/controllers/Blog.php
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Function: __construct
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Message: Return type of CI_Session_database_driver::read($session_id) should either be compatible with SessionHandlerInterface::read(string $id): string|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_database_driver.php
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File: /home/lawyrspk02/public_html/application/controllers/Blog.php
Line: 24
Function: __construct
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Function: require_once
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Message: Return type of CI_Session_database_driver::write($session_id, $session_data) should either be compatible with SessionHandlerInterface::write(string $id, string $data): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_database_driver.php
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Backtrace:
File: /home/lawyrspk02/public_html/application/controllers/Blog.php
Line: 24
Function: __construct
File: /home/lawyrspk02/public_html/index.php
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Message: Return type of CI_Session_database_driver::destroy($session_id) should either be compatible with SessionHandlerInterface::destroy(string $id): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_database_driver.php
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Backtrace:
File: /home/lawyrspk02/public_html/application/controllers/Blog.php
Line: 24
Function: __construct
File: /home/lawyrspk02/public_html/index.php
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Message: Return type of CI_Session_database_driver::gc($maxlifetime) should either be compatible with SessionHandlerInterface::gc(int $max_lifetime): int|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_database_driver.php
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File: /home/lawyrspk02/public_html/application/controllers/Blog.php
Line: 24
Function: __construct
File: /home/lawyrspk02/public_html/index.php
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Function: require_once
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Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
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Backtrace:
File: /home/lawyrspk02/public_html/application/controllers/Blog.php
Line: 24
Function: __construct
File: /home/lawyrspk02/public_html/index.php
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Severity: Warning
Message: session_set_cookie_params(): Session cookie parameters cannot be changed after headers have already been sent
Filename: Session/Session.php
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File: /home/lawyrspk02/public_html/application/controllers/Blog.php
Line: 24
Function: __construct
File: /home/lawyrspk02/public_html/index.php
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Filename: Session/Session.php
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File: /home/lawyrspk02/public_html/application/controllers/Blog.php
Line: 24
Function: __construct
File: /home/lawyrspk02/public_html/index.php
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Filename: Session/Session.php
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File: /home/lawyrspk02/public_html/application/controllers/Blog.php
Line: 24
Function: __construct
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Filename: Session/Session.php
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File: /home/lawyrspk02/public_html/application/controllers/Blog.php
Line: 24
Function: __construct
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Filename: Session/Session.php
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File: /home/lawyrspk02/public_html/application/controllers/Blog.php
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Function: __construct
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Function: __construct
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Filename: Session/Session.php
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Line: 24
Function: __construct
File: /home/lawyrspk02/public_html/index.php
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Function: require_once
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Filename: Session/Session.php
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Line: 24
Function: __construct
File: /home/lawyrspk02/public_html/index.php
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Function: require_once
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Citation Name : 2019 SCMR 446 SUPREME-COURT
Side Appellant : MEMBER (TAXES) BOARD OF REVENUE PUNJAB, LAHORE
Side Opponent : QAISAR ABBAS
Ss. 3(1), 3B & 4(1)---Punjab Agricultural Income TAX Rules, 2001, R. 14(1)---Agricultural income TAX ---Recovery of agricultural income TAX on basis of agricultural income declared in TAX returns---Scope---Application of S. 3B of the Punjab Agricultural Income TAX Act, 1997 ("the Act") was predicated upon the agricultural income as declared by the assessee himself in his income TAX return, therefore in cases where the assessee had himself filed his income TAX return in which he had declared his agricultural income, by virtue of S. 3B of the Act, the TAX department was not required to levy and assess agricultural income TAX in terms of S. 3 and could recover the same by issuing recovery notices directly---However where an assessee had not filed his income TAX return or had done so without disclosing his agricultural income, then the TAX authorities were obliged to levy, assess and collect agricultural income TAX (in spite of the presence of S. 3B) in terms of Ss. 3 & 4 of the Act and R. 14(1) of the Punjab Agricultural Income Rules, 2001.
Citation Name : 2019 SCMR 446 SUPREME-COURT
Side Appellant : MEMBER (TAXES) BOARD OF REVENUE PUNJAB, LAHORE
Side Opponent : QAISAR ABBAS
Ss.3B & 4(4)---Punjab Agricultural Income TAX Rules, 2001, R. 14(3)---Agricultural income TAX ---Section 3B of the Punjab Agricultural Income TAX Act, 1997 ("the Act") came into force on 01-07-2013---Question as to whether the TAX authority could recover agricultural income TAX for the assessment years prior to such date---Held, that since S. 3B of the Act was effective from 01-07-2013, it was applicable to the assessment year beginning on 01-07-2014 as it was the assessment year following the income year which commenced on 01-07-2013---While undoubtedly S. 3B inserted in the Act was to apply prospectively, however, S. 4(4) of the Act read with R. 14(3) of the Punjab Agricultural Income Rules, 2001, clearly allowed for the recovery of agricultural income TAX for the two years (i.e. 2012 and 2013) prior to the assessment year in which the total agricultural income was first assessable, i.e. the assessment year beginning on 01-07-2014---TAX authority, therefore, could recover all amounts due within a period of two years from which the total agricultural income was first assessable, i.e. the assessment years of 2012 and 2013.
Citation Name : 2019 SCMR 439 SUPREME-COURT
Side Appellant : COMMISSIONER OF INCOME TAX PESHAWAR
Side Opponent : DIRECTOR GENERAL, NWFP EMPLOYEES SOCIAL SECURITY INSTITUTION, PESHAWAR
Second Sched., Pt. I, Cl. 142---Income TAX Ordinance (XXXI of 1979) [since repealed], S. 20 & Second Sched., Pt. I, Cl. 62(1)---TAX able income--- Exemption--- Retrospective effect--- Scope---Contributions made by employers to Khyber Pakhtunkhwa Employees Social Security Institution---TAX assessment years falling under the Income TAX Ordinance, 1979 ("the 1979 Ordinance")---Plea that benefit of exemption from TAX provided under Cl. 142 of Part I of Second Schedule to the Income TAX Ordinance 2001 ("the 2001 Ordinance') should be given retrospective effect to apply to assessment years falling under the 1979 Ordinance---Held, that to give retrospective effect to Cl. 142 of the 2001 Ordinance would be not merely to extend its reach over a huge period of time but also to cut across two different statutes---Clause 142 found place in the 2001 Ordinance whereas the issue, in the present case, arose under the 1979 Ordinance, which was repealed by the former---Clause 142 had no retrospective effect as contended for---Appeal was allowed accordingly.
Defence Saving Certificates Rules, 1966
calling for further inquiry
Interim/interlocutory orders of the Appellate Tribunal---Constitutional jurisdiction of High Court-
Past and closed transaction
TAX on income of certain persons from dividends and bank profits, etc
TAX on income of certain persons from dividends and bank profits, etc
Judgment of the Supreme Court as 'definite information
Essential elements/components of Clause 86, Part 1 of Second Schedule to the Income TAX Ordinance, 1979…
Retrospective effect
Where two reasonable interpretations of an exemption were possible, the one against the TAX payer and…
Raw material imported by a "manufacturer" for his own consumption
Payment for goods and services