Emad-ul-hasan

Emad-ul-Hasan is a practicing Advocate of High Courts and first and only Advocate Supreme Court of Pakistan, who is also Fellow of Chartered Accountants and has practically worked in corporate sector.

Emad is in legal profession full time since September 2006, since then he prepared and pleaded various civil as well as criminal matters i.e. Income Tax References, Customs Reference, Special Sales Tax References, Winding-up Petitions, Admiralty Suits, Constitutional Petitions w.r.t. Income Tax, Sales Tax, Sindh Sales Tax on Services, Customs, Anti-dumping duty, F.E.D, SESSI, Cantonment Property Tax etc., Election petitions, Electricity Tariff Petition before NEPRA, First Appeals, Miscellaneous Appeals, High Court Appeals, Appeal to SECP Appellate Bench, Appeal before Collector Customs (Appeals), Applications for setting aside ex-parte orders, Complaint to SECP, Complaint to SESSI, Complaint to Wafaqi Mohtasib, Complaint to Banking Mohtasib, Banking Suits, Insurance Suits, Civil Suits for declaration, direction, injunction, cancellation, recovery, damages etc. property matters, Arbitration, Execution Applications, Criminal Complaints before the Session court, Special Court for Offences in Banks (Financial Matters), Anti-Corruption and Accountability Court.

On advisory side Emad has provided a number of opinions and advices to various companies. He was legal consultant of M/s. Deoakje Construction &  Deoakje Connecting Roads Private Limited i.e. the Concessionaire for the first Public Private Partnership Project (PPPP) under DBFOT (Design, Build, Finance, Operate and Transfer) basis for construction of Hyderabad-Mirpurkhas dual carriage way in Sindh and hence worked on various transaction documents and agreements i.e. Concession Agreement, Project Site Lease, Project Fund Agreement, Subordinated Debt Agreement, MRG, EPC Price Escalation, Funding & Utilization Agreement, Escrow Account Agreement, Senior Facility Agreement, Syndicated Long Term Financing Facility, Share Pledge Agreement, Letter of Hypothecation, Insurance Policies, Performance Guarantee, MRG SBLC, Technical Collaboration Agreement, Corporate Guarantee, EPC Contract, Sub-Contract, IE Agreement, IA Agreement, O&M Agreement, Tenancy Agreement, Lease Agreement, Joint Venture Agreement, General Power of Attorney, etc.

For the legal study of Bus Rapid Transit System (BRTS) project in collaboration with Karachi Mass Transit Cell (KMTC)- CDGK, ‘Japan International Cooperation Agency’ (JICA) engaged Emad in 2012 for a 90 hours study to identify the relevant laws, their requirements etc. for BRTS project in Karachi. As a consequence of the study Emad submitted a dossier containing provisions of various laws relating to the project, proposed legal framework and the implementation strategy as well as suggested a series of legal documents i.e. approvals, permission and agreements required from authorities, with contractors, suppliers, vendors etc. to legally support the development and implementation of the project. At the end of the study Emad also drafted ‘The Karachi Metropolitan Transport Authority Act, 2012 (Proposed).

Before joining legal profession full-time in September 2006, Emad worked around 21 years in corporate sector at key positions in reputable organizations in External Audit, Tax Consultancy, Finance/Accounts and Internal Audit. He spent nine years with M/s. A.F.Ferguson & Co., Chartered Accountants (member firm of PWC) in audit and tax departments, worked with United Bank Limited as one of the Financial Controllers and also worked as Chief Accountant at Banque Indosuez (a French Bank), Karachi. He has an extensive internal audit experience at ABV Rock Group (a large Swedish construction) company in Kingdom of Saudi Arabia, as Head of Audit and Compliance at Meezan Bank Limited (First premier Islamic Commercial Bank of Pakistan) and lastly served as Head of Internal Audit at Pakistan Industrial Credit & Investment Corporation (PICIC).

Emad has special interest in teaching and holding training workshops and till September 2023 he has carried out fifty-three (53) workshops/learning sessions/lectures on various topics including laws. His one-day workshop ‘Legal issues for CFOs and Senior Finance Professionals’ has been held for 13 times at Karachi, Lahore and Islamabad attended by around 376 participants in total.

He is also author of the book ‘Lawyers’ Manual- Volume 1 (How to institutionalize legal practice)’ containing policies & procedures for a lawyer’s office to create efficiency and effectiveness in case preparation, case management and other operational matters.

Memberships

  1. Supreme Court Bar Association of Pakistan since 2016
  2. Sindh High Court Bar Association since 2007
  3. Institute of Chartered Accountants of Pakistan since 1995
  4. Karachi Tax Bar Association since1992

Reported Cases

  1. 2009 CLD 1106: The Additional Registrar of Companies Vs. Speedway Fondmetall (Pakistan) Limited and Others(Winding up petition)
  2. 2010 CLD 896: NIB Vs. Speedway Fondmetall—(Banking appeal, REPO Transaction)
  3. 2010 CLD 1529: Khyber Textile Mills Ltd. and Others Vs. Investment Corporation of Pakistan—(Application for setting aside a judgment).
  4. SBLR 2011 Sindh 105: Sarfraz Quadri Vs. M/s. Light Metal & Rubber Industries and Ors—(Winding up petition)
  5. SBLR 2011 Foreign 18: Saadia Shah v Sher Shah — (Separation case in U.S.A)
  6. SBLR 2011 Sindh 298: Muzaffar Sufi Vs. FWBL and Ors—(Suit for injunction)
  7. 2011 CLD 84: MCB Bank Limited Vs. Eastern Capital Ltd. and 7 Others—(Leave to Defend Application)
  8. 2011 CLD 269: Imam Soomro Vs. Saudi Pak Leasing and Others—(Banking Appeal)
  9. 2012 CLD 396: Pakistan Steel Mills Corporation (Private) Limited Vs. Karachi Water & Sewerage Board and Others—(Water dues; injunction application)
  10. 2013 PTD 682: Messrs Sarah Construction Co. through Partner Vs. Taxation Officer-5, Audit-2, Karachi and 2 Others—DB—Income Tax Reference Application—(Best Judgment Assessment)
  11. PTCL 2014 CL 472=SBLR 2014 Sindh 1425: Maritime Agencies (Private) Ltd. Vs. Assistant Commissioner SRB and Others—(Sales Tax on services on shipping agent)
  12. 2014 CLD 853= 2014 CLC 1218: Nasim Beg Vs. Securities & Exchange Commission of Pakistan— Suit No. 139/2010 (Tenderable gain under the Companies Ordinance).
  13. 2016 PTD 2866 (Sindh): Shogan International (Pvt.) Ltd. Vs. Central Board of Revenue—(Custom Act; Basis of assessment of Export Value)
  14. 2016 PTD 961: Civil Aviation Authority Vs. Federal Board of Revenue–(Sales Tax applicability)
  15. 2016 PTD 1204: Meezan Islamic Funds and Others Vs. D.G. (WHT) FBR and Others (Income Tax; requirement of Exemption Certificate)
  16. 2016 PCr.L.J 305: Muhammad Aslam Vs. Securities & Exchange Commission of Pakistan (Quashment of NAB Reference)
  17. 2017 PTD 1: Pakistan International Freight Forwarders Association Vs. Province of Sindh—(Levy of Federal Excise Duty or Sindh Sales Tax on services)
  18. 2017 PTD 1497: ORI-TECH- Oils Private Limited Vs. The Manager Registration, Central Registration Office and Others—(Registration as Manufacturer manufacturing under Toll-arrangement with Sales Tax Department, decision of HC upheld by SC reported as 2019 SCMR 875)
  19. 2019 CLD 828: State Bank of Pakistan Vs. Mohammad Naeem—(Appeal in Banking Suit involving issue of Dollar Bearer Certificates).
  20. 2020 PTD 1742: Messrs HBL Stock Fund through Trustees and others Vs. Additional Commissioner Inland Revenue and others—(Decision of SHC in Super Tax)
  21. PLD 2023 FSC 47: M/s. Farooq Brothers Vs. UBL, etc. & other 81 connected matters—Judgment relating to the review petition w.r.t. Riba (Interest).
  22. PLD 2023 Sindh 187: Ghulam Asghar Pathan and Others Vs. Federation of Pakistan and Others. (Limited pecuniary jurisdiction of District Courts in Karachi.)

Recognitions

28.07.2006: Letter from the Secretary of State- UK for submitting comments regarding future direction and priorities for UK development policy on the White Paper ‘Alleviating poverty through governance’ prepared by the ‘Department for International Development’ (DFID).

10.10.2013: Appreciation letter from ‘Japan International Cooperation Agency’ (JICA) Study Team for development of the (proposed) ‘Karachi Metropolitan Transport Authority Act 2012’ in lieu of the legal study for Bus Rapid Transport project (BRT)

18.10.2011: Letter from the ‘Patients’ Welfare Association’ (PWA) acknowledging support and guidance for MoU for ‘Thalassemia Day-Care Center at Civil Hospital, Karachi’

Publications

24th February 2024Article titled ‘The Judiciary and its domain: Part-II’ written by Emad-ul-Hasan in continuation of the article published on 22nd February 2024. The objective of the article is to minimize litigation by bringing efficiency and effectiveness in implementation of laws to save time, money, and energy of people i.e. the society, vital for growth of the country and welfare of the people.

 22nd February 2024Article titled ‘The Judiciary and its domain: Part-I’ written by Emad-ul-Hasan. The article has been written in lieu of his personal experience of legal practice suggesting structural reforms in judiciary based upon his knowledge and experience of systems & controls gained during working in the corporate sector, especially heading Internal Audit departments of two reputable financial institutions.

January 2019: ‘Lawyers’ Manual- Volume-I (How to institutionalize legal practice)’ a book containing policies & procedures for a lawyer’s office, so that lawyers organize themselves and duly assist the courts as well as create efficiency and effectiveness in their working.

Available in readable and downloadable form at the web site of The Lex (the digital law magazine).

November 2020: Emad submitted 60 suggestions for improvement of Adjudication Procedures to National Judicial (Policy Making) Committee on 30.11.2020 based upon Emad’s practical and personal experiences. The suggestions are in the form of an audit report i.e. Observations/Suggestions and will be part of the under-preparation book ‘Lawyers’ Manual- Volume-II (An insight in the adjudication procedures and suggestions for improvement).

January 2009: Published article on “Need for ADR- Initialization of Mediation in Pakistan” in the Magazine of ‘Karachi Center for Dispute Resolution’ (KCDR) now ‘National Center for Dispute Resolution’ (NCDR)

August 2004: Published Article on “Islamic Banking- Is it really Islamic?” in “Mr.-Men’s Realm” magazine.

Lectures/ Digital talk/ Webinar/ Interviews

16.02.2025: The ‘Sindh Civil Courts (Amendment) Act, 2025’ was submitted to the Governor Sindh for his assent, however on 14.02.2025, the Governor returned the bill to Sindh Assembly for reconsideration on certain points. Therefore on 16.02.2025 the Lex Digital Law Magazine interviewed Mr. Emad in this respect.

04.02.2025: Interview explaining the struggles of lawyers resulting in passing of the Sindh Civil Courts (Amendment) Act, 2025 giving unlimited Pecuniary Jurisdiction to District Courts in Karachi thereby abolishing ‘Original Civil Jurisdiction’ of Sindh High Court at Karachi.

25.08.2023: Moderated the panel discussion on Preventive Measures against Frauds & Cybercrimes, relevant laws and role of regulatorsin the Webinar on ‘Countering Frauds, Cybercrimes & Use of Cutting Edge Forensic Investigation Techniques’ held by Digital Assurance and Accounting Board of the Institute of Chartered Accountants of Pakistan (ICAP). (Link 2) 

14.08.2023: Interview in ‘Special Times’ Edition of 14th August (Independence Day) regarding limited Pecuniary jurisdiction of District Courts in Karachi.

03.11.2021: Interview at the Show ‘Bright Shadows’ at Venus HD TV. 

15.09.2021: Lecture of Module 7: ‘Professional Ethics’ of ‘Law Practice Training Course’ for law students held by Themis School of Law

22.06.2021: Digital talk/lecture on ‘Anti Money Laundering Laws: Actionable Insights on Recent Amendments in the AML Law—Detect Potential Offences to Mitigate Risk’, held by TerraBiz.

Link of TerraBiz

Video Link

25.12.2012: Lecture on ‘Legal side to tackle Intolerance in the society’ at Jago-Jagao Conference arranged by Kumak Foundation.

04.03.2011: Career Counseling Lecture on Legal Profession at British International School

25.11.2008: Lecture on ‘Corporate Governance’ at Muhammad Ali Jinnah University.

26.04.2008: Lecture on ‘Code of Corporate Governance’ at Karachi Bar Association arranged by Legal Rights Forum

30.11.2006: Lecture on ‘Impact of Organizational Leaders on employees in 21st century’ at Iqra University- Gulshan-e-Iqbal.

21.12.2002: Read paper on ‘Basic Accounting concepts for Islamic banks under Accounting and Auditing Organization for Islamic Financial Institutions (AAOFI)’-at Karachi- arranged by International Islamic University Islamabad.

Teaching

  1. Taught ‘Taxation Laws’ and ‘Banking Laws’ at S.M.Law College from March 2019 to May 2023
  2. Held classes for one term at ICMAP on ‘Information Management and Auditing’ for P-IV from January to March 2005.

Professional Qualifications

  1. LL.B (Bachelor of Laws) from Karachi University
  2. Fellow of Chartered Accountants with the Institute of Chartered Accountants of Pakistan.
  3. Passed ‘Certified Information System Auditor’ (CISA) Examination from ‘Information Systems Audit and Control Association-USA’.

Academic Qualifications

  1. Bachelor of Commerce- First Division
  2. H.S.S.C- Commerce- First Division
  3. S.S.C- Commerce- First Division