By Augustine Nasim Gill The debate over new provinces or smaller administrative units in Pakistan should not be reduced to maps, language, identity, or political representation. The central question should be whether new administrative units will improve governance, bring public services closer to citizens, strengthen revenue collection, reinforce the rule of law, and restore public confidence in the state. Many countries have improved administrative performance by transferring authority from the center to states, regions, districts, and local governments. Yet these experiences have not all been equally successful. Where political authority was matched by adequate financing, competent administration, credible elections, the rule of law, and strong oversight, results generally improved. Where governments merely created new boundaries, assemblies, and ministries while corruption, patronage, and weak institutions remained unchanged, costs increased without transforming citizens’ lives. A Basic Distinction Must Come First Creating new provinces and genuinely devolving power are not the same thing. Successful decentralization has at least four dimensions: Four Essential Pillars Political authority: Local and regional governments must be created through regular, free, and fair elections. Administrative authority: They must have genuine authority to manage departments, appoint qualified personnel, and hold officials accountable for performance. Fiscal authority: Their responsibilities must be matched by revenue powers, a predictable share of national taxes, grants, and budgets. Legal and institutional authority: Their powers must be protected by the Constitution or strong legislation so that federal or provincial governments cannot abolish them at will. Why Smaller Administrative Units Can Succeed Smaller, empowered units bring government closer to citizens. Residents of remote districts are less likely to travel hundreds of kilometers to a provincial capital for matters involving land, education, health, policing, courts, or development projects. Regional governments also understand local conditions more clearly. The coastal areas of Balochistan, the agricultural districts of southern Punjab, a major metropolis such as Karachi, and the mountainous or tribal areas of Khyber Pakhtunkhwa do not face identical challenges. A single policy designed in one provincial capital is often unable to respond effectively to such diversity. Smaller units can also increase political accountability. Citizens can more clearly observe the performance of their chief minister, ministers, mayors, district leaders, and civil administration. This benefit, however, appears only where elections are credible, information is open, and oversight institutions are independent. 1. Germany: Shared Powers, Shared Taxes, and Fiscal Equalization Germany is a federal country composed of sixteen states, known as Länder. Each state has its own constitution, parliament, and government, and enjoys substantial autonomy over its internal organization. The federal government is responsible for national defense, foreign policy, currency, and broad national legislation. The states play central roles in education, policing, culture, public administration, and the implementation of many laws. Municipal governments provide water, sanitation, local transport, urban planning, and many daily services. Major taxes are not retained exclusively by the federal government. Personal income tax, corporate income tax, and value-added tax are shared among the federal government, the states, and, in some cases, municipalities according to established rules. A fiscal equalization system then narrows the gap between wealthier states and those with weaker revenue capacity. Germany’s success is not simply the result of having sixteen states. It rests on clearly defined responsibilities, a strong tax administration, judicial oversight, a professional civil service, and a predictable equalization system. Lesson for Pakistan: Before new provinces are created, the country must decide how income tax, sales tax, customs duties, natural-resource revenue, property taxes, and other revenues will be divided. A permanent, transparent, and publicly understood formula is essential. 2. Spain: Regional Autonomy, Public Services, and Different Fiscal Models Spain is composed of seventeen autonomous communities. These regional governments exercise wide authority over health, education, social services, and regional development. Most regions receive a share of national taxes, limited authority over certain taxes, and equalization grants. The Basque Country and Navarre have broader tax-collection powers: they collect most taxes within their territories and then transfer an agreed contribution to the central government for national services. Regional government strengthened education, health services, and local identity, but Spain has also faced regional debt, fiscal imbalances, and separatist political movements. The lesson is that autonomy is not only a financial issue; national identity, constitutional boundaries, and commitment to the shared state also matter. Lesson for Pakistan: New units should not be designed solely around language. Administrative efficiency, population, economic viability, public consent, and national cohesion must all be considered. 3. Poland: Phased Reform, a Three-Tier System, and Local Development Poland did not devolve authority in a single step after the end of communist rule. Municipal self-government was restored in 1990, and a three-tier system was established in 1998-99: the municipality (Gmina), the county or district (Powiat), and the region (Voivodeship). Municipalities became responsible for water, sanitation, local roads, primary education, and local development. Districts managed services that were too large for one municipality but too limited for an entire region. Regional governments took responsibility for economic development, regional planning, and the management of European development funds. The reform succeeded because it was phased, local institutions were prepared, elected representatives were trained, professional administrations were developed, budgets were transferred, and responsibilities were defined. The continuing challenge is that not every municipality or district has equal administrative capacity. Some smaller units remain weak in planning, data, financial management, and specialist staffing. Lesson for Pakistan: Rather than creating many provinces overnight, Pakistan should begin with administrative pilots, stronger districts, digital systems, training, and independent audit in selected areas. 4. France: Gradual Decentralization from a Centralized State France was historically a highly centralized state, but beginning in the 1980s it gradually transferred authority from the central government to regions, departments, and communes. Regional governments manage economic development, transport, and some education and training functions. Departments play major roles in social welfare, certain roads, and local services, while communes provide day-to-day municipal services. Small municipalities often cooperate through joint institutions to manage water, waste, transport, and territorial planning. France’s challenge has been that responsibilities across different layers sometimes overlap or remain unclear,

Climate change is no longer solely an environmental concern, it has become one of the defining economic and trade challenges of the twenty-first century. Around the world, governments are increasingly using market-based mechanisms to reduce greenhouse gas (GHG) emissions while maintaining industrial competitiveness and economic growth. Among these mechanisms, the Emissions Trading System (ETS) has emerged as one of the most effective policy instruments. According to the World Bank’s State and Trends of Carbon Pricing 2026, there are now 87 carbon pricing instruments operating globally, including emissions trading systems and carbon taxes, covering nearly 30 percent of global greenhouse gas emissions. These instruments generated over US$107 billion in public revenues in 2025, demonstrating that carbon pricing has evolved from an environmental policy into an important pillar of economic and fiscal governance. In the case of Pakistan, one that is most vulnerable to climate change, the discourse & discussion on emissions trading has become increasingly pertinent. While Pakistan contributes less than one percent of global greenhouse gas emissions, it remains among the nation’s most severely affected by climate-induced disasters. The catastrophic floods of 2022 alone caused economic losses estimated at more than US$30 billion, highlighting the enormous economic costs of climate vulnerability. As Pakistan seeks to achieve sustainable economic growth while fulfilling its commitments under the Paris Agreement, an Emissions Trading System offers an opportunity to integrate climate action with industrial competitiveness, investment promotion, and long-term economic resilience. An Emissions Trading System, commonly referred to as a cap-and-trade mechanism, establishes a limit on the total amount of greenhouse gas emissions that regulated industries are permitted to emit. Within this overall cap, companies receive or purchase emission allowances that authorize them to emit a specified quantity of carbon dioxide or its equivalent. Firms that reduce their emissions below their allocated limits can sell their unused allowances to companies that exceed their emission caps. This market-based approach creates a financial incentive for industries to invest in cleaner technologies, improve energy efficiency, and reduce emissions while allowing businesses the flexibility to determine the most cost-effective compliance strategy. The success of emissions trading systems across the world demonstrates the growing importance of carbon markets in modern economic management. The European Union Emissions Trading System (EU ETS), launched in 2005, remains the world’s largest multinational carbon market and has significantly reduced emissions from power generation, manufacturing, and aviation. China now operates the world’s largest ETS by emissions covered, initially focusing on the power sector and gradually expanding to additional industries. South Korea, New Zealand, Switzerland, the United Kingdom, Kazakhstan, and several states in the United States and Canada have also established operational emissions trading systems tailored to their economic structures. Collectively, jurisdictions accounting for almost two-thirds of global GDP have either implemented or are actively developing direct carbon pricing mechanisms, signalling that carbon markets are rapidly becoming mainstream economic policy rather than experimental environmental initiatives. Across South Asia, governments are increasingly recognising carbon markets as instruments of economic competitiveness rather than solely environmental regulation. India has initiated the Carbon Credit Trading Scheme (CCTS) while expanding its long-standing Perform, Achieve and Trade (PAT) programme to improve industrial energy efficiency. Bangladesh is developing the institutional and regulatory foundations needed to participate in voluntary carbon markets and future compliance mechanisms. Together, these developments indicate a gradual regional shift towards integrating climate policy with industrial development, trade competitiveness, and sustainable economic growth. Pakistan has also begun laying the foundations for a future carbon market, although the country remains at an early stage of development. The National Climate Change Policy, Pakistan’s updated Nationally Determined Contributions (NDCs), and the National Adaptation Plan recognise the importance of market-based mechanisms for reducing emissions. The Ministry of Climate Change and Environmental Coordination, together with development partners including the World Bank, GIZ, UNDP, and the Asian Development Bank, has initiated policy dialogue and capacity-building initiatives aimed at strengthening Pakistan’s carbon market readiness. At the provincial level, Punjab has emerged as the frontrunner in preparing for emissions trading. With technical support from GIZ, the Environment Protection and Climate Change Department and the Planning and Development Board have initiated collaborative efforts to develop the institutional architecture necessary for an Emissions Trading System. These initiatives include the development of emissions inventories, digital Monitoring, Reporting and Verification (MRV) systems, the Green Credit Initiative, and the strengthening of Punjab’s Climate Watch platform to improve emissions monitoring and support evidence-based climate decision-making. Although these initiatives do not yet constitute a formal ETS, they represent important building blocks for a future provincial pilot that could eventually inform the development of a national emissions trading framework. Despite these encouraging developments, Pakistan faces several institutional and technical challenges before an operational ETS can be introduced. Reliable emissions inventories remain incomplete across many industrial sectors, while comprehensive Monitoring, Reporting and Verification systems are still evolving. Institutional responsibilities for climate policy, industrial regulation, energy management, and environmental protection remain fragmented across multiple federal and provincial agencies, requiring stronger coordination. Furthermore, many industries and institutions have limited experience with greenhouse gas accounting, carbon pricing & reporting, emissions verification that highlight the need for substantial technical capacity building. Nevertheless the opportunities created by ETS are significant, not only due to environmental benefits but formulates holistic markets that contribute to the world economy. Carbon market revenues have already crossed the threshold of almost US$30 billion in 2016 to over US$107 billion in 2025, representing the rapid and robust growth of climate finance and green investments worldwide. The European Union’s Carbon Border Adjustment Mechanism (CBAM) signals a new era where carbon compliance is becoming integral to international trade. Although Pakistan’s textile exports are not yet covered, global buyers increasingly demand transparent emissions reporting and low-carbon production. Developing an Emissions Trading System (ETS) and robust Monitoring, Reporting and Verification (MRV) systems will help Pakistani industries strengthen compliance and safeguard export competitiveness. Pakistan stands at a crossroads in its climate and economic development. With an estimated greenhouse gas emissions of around 500 million tonnes of CO2 equivalent (MtCO2e) per year, of which

Hazrat Syed Ali bin Usman Al-Hajveri (R.A), popularly venerated as Data Ganj Bakhsh or Data Sahib, occupies a seminal position among the classical Sufi scholars of the Islamic tradition. Born in 1009 CE in Ghazni, present-day Afghanistan, he migrated to Lahore during the Ghaznavid period, where he spent the remainder of his life engaged in instruction, spiritual guidance, and moral reform. He died in 1072 CE and was interred in Lahore, where his shrine remains a major center of religious and cultural activity in South Asia.   The honorifics “Data” and “Ganj Bakhsh” denoting “the Giver” and “Distributor of Treasures” were conferred upon him in recognition of his intellectual munificence and his commitment to philanthropy. Historical and hagiographic sources attest that his hospice was accessible to individuals irrespective of social, linguistic, or religious affiliation. This principle of inclusivity continues to inform the ethos of his shrine, which attracts millions of pilgrims annually from Pakistan and abroad.   Hazrat Data Sahib’s principal scholarly contribution is the Persian treatise Kashf-ul-Mahjoob: The Revelation of the Veiled. Composed in the 11th century, it is regarded as the earliest systematic exposition of Sufism in the Persian language and retains canonical status in seminaries and universities worldwide. In this work, he delineates the interior dimensions of Islam, emphasizing that proximity to the Divine is attained through sincerity of intention, service to humanity, and sustained remembrance of Allah.   At present, his shrine in Lahore, known as Data Darbar, constitutes one of the largest Sufi complexes in South Asia. Daily visitation peaks on Thursdays, and the institution of perpetual langar  the provision of free meals  operationalizes his teaching on social welfare and continues to serve thousands of people each day.   The epistemological and ethical framework of Hazrat Data Sahib’s thought may be summarized under four interrelated principles.   First, he posited love of Allah and His Messenger ﷺ as the teleological basis of human existence. In Kashf-ul-Mahjoob, he argues that worship should proceed not from instrumental motives of fear or expectation of reward, but from authentic love and sincerity. He further contends that the spiritually realized individual maintains constant consciousness of Allah in all states of being.   Second, he advanced service to humanity as a form of worship. Rejecting ascetic withdrawal, he advocated an engaged ethic in which the pursuit of knowledge is coupled with service to the marginalized. His designation as “Ganj Bakhsh” reflects this commitment to the distribution of both material and spiritual resources. Third, he emphasized Tazkiya-e-Nafs, or the purification of the self, as a prerequisite for moral agency. He enjoined his disciples to abstain from vices such as greed, envy, wrath, slander, and pride, and to cultivate virtues including patience (sabr), gratitude (shukr), veracity (sidq), and contentment (qana‘at). For him, authentic knowledge was manifest not merely in textual erudition but in ethical conduct (akhlaq). Fourth, he articulated Sufism as the inward dimension of Shariah. He maintained that observance of ritual obligations  prayer, fasting, and lawful livelihood  must be complemented by dhikr, the remembrance of Allah, to ensure spiritual vitality. He further stressed the necessity of authoritative pedagogy and virtuous companionship as conduits for moral and spiritual development. The teachings of Data Ganj Bakhsh retain considerable relevance in the 21st century. In an era characterized by consumerism, occupational precarity, and digital hyper-connectivity, his advocacy of qana‘at and dhikr offers a corrective to stress, anxiety, and existential vacuity. His framework suggests that psychological equilibrium is derived less from material accumulation than from interior discipline and divine orientation.   Furthermore, his principle of social service addresses contemporary challenges of poverty, isolation, and inequality. The institutionalized langar at Data Darbar exemplifies this ethic and provides a model for civic engagement, volunteerism, and communal solidarity.   In the context of digital communication, his insistence on akhlaq assumes particular salience. His exhortations to truthfulness, humility, and restraint provide a normative basis for addressing online hostility, misinformation, and the erosion of civility. For students and professionals alike, his model affirms that technical competence must be accompanied by moral integrity.   Finally, his doctrine of equilibrium between spiritual and worldly responsibilities offers a viable paradigm for modern Muslim subjects. He did not advocate monasticism, but rather the integration of professional, academic, and technological life with enduring spiritual commitments. This synthesis enables individuals to pursue vocational excellence without compromising ethical values.   In conclusion, the legacy of Hazrat Ali Hajveri (R.A) transcends its historical milieu. Centered on love of Allah, service to humanity, and self-purification, his teachings provide a coherent response to contemporary social and psychological challenges. The adoption of these principles at the individual and communal level holds the potential to foster more just, compassionate, and purpose-driven societies.

A recent five-member judgment of the Supreme Court has settled an important question of Pakistani company law. It has also exposed a deeper weakness in our justice system: even when fraud is ultimately defeated, the victim may receive no meaningful compensation for the years consumed in recovering what was unlawfully taken. In Abdul Razzaq v Registrar of Companies, Securities and Exchange Commission of Pakistan and others, Civil Appeal No. 125 of 2025, decided on April 22, 2026, the Court held that the passage of time could not protect a fraudulent entry in a company’s register of members. The ruling affirms Naila Naeem Younus v Indus Services Limited (2022 SCMR 1171), under which a petition for rectification of the register under section 126 of the Companies Act, 2017 is not barred by limitation where shares have been taken through fraud. The decision is legally compelling. The register of members determines who owns shares, receives dividends, votes at meetings and exercises corporate control. A fraudulent alteration is therefore not a technical defect. It can amount to stealing ownership through manipulation of the company’s official record. The Court has rightly refused to allow deception to become title merely because it remained concealed for several years. Fraud is usually designed to remain undiscovered. Applying a rigid limitation period in favour of the person concealing it would reward the very conduct that the law is meant to prevent. The judgment also resolves the uncertainty arising from Bentonite Pakistan Limited v Bankers Equity Limited (2023 SCMR 1353), in which observations had suggested that Article 181 of the Limitation Act could apply to company-law proceedings. The larger bench has clarified that a rectification petition is not an “application” governed by that provision. This doctrinal clarity is welcome. The harder question is what justice means after the fraud has lasted for years. A person fraudulently deprived of shares may lose dividends, voting rights, managerial control and participation in rights or bonus issues. The wrongdoer may meanwhile control the company, use its assets and finance the litigation from benefits derived through the disputed shareholding. After 10 or 20 years, an order restoring the shares may correct the register. It does not necessarily compensate the victim. This problem extends far beyond company law. In Pakistan, fraudulent possession and prolonged litigation often operate together. Land, inheritance, commercial assets and corporate rights are appropriated through false documents or manipulated records. Once challenged, the beneficiary denies everything, seeks adjournments, produces further documents and carries the matter through every available forum. Delay becomes a business strategy. The wrongdoer retains the asset while the victim pays to recover it. Even after losing, the wrongdoer may be required only to return property that never lawfully belonged to him. Nominal costs do little to alter this calculation. A rational legal system must ensure that fraud and frivolous litigation are economically unattractive. Otherwise, the expected gain from wrongdoing remains greater than its expected cost. Pakistan needs to move towards a genuine cost-based justice system. This does not mean obstructing access to courts or punishing honest litigants who fail to prove a bona fide claim. It means distinguishing genuine disputes from proceedings maintained through deliberate falsehood, concealment, forged documents or tactical delay. The Code of Civil Procedure, 1908 provides for costs, and the federal Costs of Litigation Act, 2017 recognises actual, adjournment and special costs in specified circumstances. The larger principle should be applied far more effectively: an innocent litigant should not be forced to finance the other side’s abuse of judicial process. Where fraud is established, courts should ordinarily consider restoration of all benefits obtained from the disputed property, interest for the period of deprivation, realistic legal expenses and enhanced costs where false or vexatious pleas prolonged the case. In corporate cases, this could include an account of dividends, bonus and rights shares, remuneration obtained through control, and other measurable benefits flowing from the fraudulent entry. Section 126(4) also permits referral of fraudulent conduct for proceedings under section 127. Such referrals should be made where the evidence warrants them. The constitutional dimension should not be ignored. Article 10A of the Constitution guarantees fair trial and due process, while Articles 23 and 24 protect property. A right restored after decades, without compensation for its prolonged deprivation, is only partially vindicated. The Supreme Court has correctly ruled that fraud cannot shelter behind the calendar. Our jurisprudence must now adopt the accompanying principle that fraud cannot profit from the judicial calendar either. Justice must do more than correct an entry after years of litigation. It must remove the financial benefit of wrongdoing, compensate the victim as far as reasonably possible and impose realistic costs on those who misuse courts to preserve the proceeds of fraud. Only then will delayed justice cease to be an investment for the wrongdoer. _______________________________________________________________________   Dr. Ikramul Haq, Advocate Supreme Court, Adjunct Faculty at Lahore University of Management Sciences (LUMS), member Advisory Board and Visiting Senior Fellow of Pakistan Institute of Development Economics (PIDE), holds an LLD in tax laws. He was full-time journalist from 1979 to 1984 with Viewpoint and Dawn. He also served Civil Services of Pakistan from 1984 to 1996.