| Case ID |
200c38de-84b9-430f-a01b-6fb1b79f307e |
| Body |
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| Case Number |
Civil Petition No. 722 of 1976 |
| Decision Date |
Feb 24, 1980 |
| Hearing Date |
|
| Decision |
The Supreme Court of Pakistan granted leave to appeal concerning the fixation of dower under Muslim law. The case revolved around whether the increased dower required evidence in the form of witnesses or if affidavits could suffice. The court found that the absence of contemporaneous evidence raised doubts about the validity of the claim of increased dower. Ultimately, the court upheld the findings of the Appellate Tribunal and Lahore High Court, which had ruled against the inclusion of the disputed dividend income in the petitioner's taxable income. The court emphasized that the matter required authoritative clarification on the application of sections of the Income Tax Act and principles of Muhammadan Law relevant to the increase in dower. |
| Summary |
This case highlights the complexities involved in the fixation and refixation of dower under Muslim law, particularly in relation to the Income Tax Act of 1922. The Supreme Court of Pakistan addressed critical questions regarding the need for witness presence during the fixation process and the admissibility of affidavits as evidence. The petitioner, Mian AZIZ S. SHEIKH, contested the inclusion of a dividend income in his taxable income, which arose from shares transferred to his wife as part of an increased dower payment. The court's decision underscores the importance of clear documentation and contemporaneous evidence in legal claims, particularly in matters of significant public interest such as dower and taxation. This ruling serves as a precedent for future cases and offers clarity on the interpretation of relevant laws, making it a pivotal point of reference for those navigating similar legal issues. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Not available
|
| Judges |
Dorab Patel,
Nasim Hassan Shah
|
| Lawyers |
Javed Hashmi,
Rana Maqbool Ahmad
|
| Petitioners |
Mian AZIZ S. SHEIKH
|
| Respondents |
COMMISSIONER OF INCOME TAX, INVESTIGATION, LAHORE
|
| Citations |
1981 SLD 54,
1981 PTD 124,
(1981) 43 TAX 105
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Act, 1922,
Constitution of Pakistan, 1973
|
| Sections |
16,
16(3)(iii),
66,
185(3)
|