Quetta Gladiators' Jason Roy, left, scored an unbeaten century to complete a record chase against Babar Azam's Peshawar Zalmi in their PSL 2023 match in Rawalpindi on Wednesday, March 8, 2023. AFP
Quetta Gladiators' Jason Roy, left, scored an unbeaten century to complete a record chase against Babar Azam's Peshawar Zalmi in their PSL 2023 match in Rawalpindi on Wednesday, March 8, 2023. AFP
Quetta Gladiators' Jason Roy, left, scored an unbeaten century to complete a record chase against Babar Azam's Peshawar Zalmi in their PSL 2023 match in Rawalpindi on Wednesday, March 8, 2023. AFP
Quetta Gladiators' Jason Roy, left, scored an unbeaten century to complete a record chase against Babar Azam's Peshawar Zalmi in their PSL 2023 match in Rawalpindi on Wednesday, March 8, 2023. AFP

Jason Roy's record century overshadows Babar Azam's maiden PSL ton


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England batsman Jason Roy blasted the highest score in Pakistan Super League history as his unbeaten 145 from just 63 balls helped Quetta Gladiators chase down 241 against Peshawar Zalmi with 10 balls to spare and eight wickets in hand.

Records were broken left and right on Wednesday in Rawalpindi as Babar Azam first brought up his maiden PSL century, propelling Peshawar to what seemed like a match-winning score of 240-2, with up-and-coming batsman Saim Ayub chipping in with a brisk 74 from 34 balls.

Pakistan captain Azam hit 115 from 65 balls, with the help of 15 fours and three sixes, and received good support from Rovman Powell (35 off 18).

However, their joy was short-lived. Roy, 32, smashed 20 fours and five sixes on his way to the three-figure score, playing a key role in the fourth biggest successful chase in all T20s and the second highest in domestic T20s.

His efforts came two days after the end of England's victorious ODI series in Bangladesh, during which Roy played all three games and scored 132 in the second match.

Roy went on the attack from the first ball and made full use of the shortened boundary ropes as he bettered the previous highest PSL score of 127, set by Colin Ingram in 2019.

More records were broken as Quetta completed the highest successful chase in PSL.

Martin Guptill (21), Will Smeed (26) and Mohamed Hafeez (41) helped Quetta complete their third win in the competition.

“In T20, it’s as good as I’ve ever played,” Roy said after the win. "Chasing that total is something that doesn’t happen often, so I’m going to cherish this.”

Roy, who took a break from PSL to play in England’s ODI series in Bangladesh, completed the win by lofting fast bowler Azmatullah Omarzai over long-off for a six.

Veteran fast bowler Wahab Riaz (1-56) conceded 10 fours and a six in his four overs while pacer Arshad Iqbal (0-55) was more expensive in his three overs as he was hit for nine boundaries and two sixes.

Roy added 109 runs with Smeed before veteran Hafeez also scored a quick-fire unbeaten 41 off 18 balls.

Earlier, Babar and Saim raised the second-best ever stand for any wicket in PSL. Naseem Shah dropped a sitter at long off when Saim was only on six in the third over and then Smeed conceded a six when he parried the ball over his head while failing to hold onto a difficult catch on the edge of the boundary.

“Roy didn't allow us to come back into the game with his outstanding batting,” Azam said after the game. “Our bowlers simply couldn't execute the plans.”

Quetta kept their hopes alive of qualifying for the playoffs with six points from nine matches.

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Second Test

Pakistan v Australia, Tuesday-Saturday, 10am​​ daily​​​​​ at Zayed Cricket Stadium, Abu Dhabi

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If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

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Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

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9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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Updated: March 09, 2023, 9:12 AM