Mozang, one of Lahore's oldest neighbourhoods, sits close to the Lahore High Court and the courts and offices around Mall Road. Around them works an army of small professionals: licensed stamp vendors, deed writers (arzi navees), typists, photocopy and lamination shops, and agents who help people with documents. Their work is small per transaction but adds up.
Stamp vendors
Licensed stamp vendors sell stamp papers on behalf of the provincial government and earn a commission or discount on sales. Their income is that commission, not the face value of stamps sold. Since Punjab introduced electronic stamping (e-stamp papers), much stamp duty is paid through e-stamping, with vendors acting as intermediaries for some transactions. Keep records of stamp purchases from the treasury or system and sales made.
Deed writers and document services
| Service | Income |
|---|---|
| Drafting agreements, affidavits, applications | Service fees |
| Typing and printing | Service fees |
| Photocopying and lamination | Small service fees |
| Agents helping with registry or courts | Fees for assistance |
These are all service income. Most small operators are below sales tax thresholds, but their income still belongs in a return if it's taxable.
Licensing
Deed writers and stamp vendors are typically licensed, and the licence conditions govern their work. Licence fees are business costs.
Handling clients' money
Agents sometimes collect stamp duty, registration fees or court fees from clients and pay them on their behalf. Those amounts are pass-through, not income. Keep receipts showing the payment to the government.
Records
A daily register of jobs and fees is the simplest record. For stamp vendors, a stock register of stamps bought and sold. Deposit takings regularly.
If you act for clients in property registrations, never hold their money for long and always give receipts. Clean records protect you if a transaction is later questioned.
Near the courts
Mozang's proximity to the High Court means many residents are lawyers' clerks (munshis), process servers and court staff. Salaried court staff file as salaried individuals; clerks paid by advocates may be salaried or self-employed depending on the arrangement. See our advocates page.
Pass-through records
Keep a separate column for government fees collected from clients and paid on their behalf, so they never mix with your own service fees.
Hotels and eateries near the courts
Mozang's lanes also feed court visitors — tea stalls, small eateries and photocopy shops open long hours on court days. These are cash businesses with daily records needed like any other. Shops that also provide typing and printing for court documents should keep job and fee records separate from food or retail sales.
Mozang — questions we get asked
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