Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1980 SLD 1228, 1980 126 ITR 486 | CIVIL REVISION PETITION No. 1883 OF 1977 , decided on 09.11.1978 | In this landmark case heard by the Punjab and Haryana High Court, the central issue revolved around the application of Section 281A of the Income-tax Act, 1961, concerning benami properties. The petitioner, Dina Ram, filed a suit for possession by way of pre-emption against the defendant, Rama Nand. During the proceedings, Ranjit Singh claimed to be the real owner of the property, stating that Rama Nand was merely a benamidar. The trial court allowed Ranjit Singh to be impleaded as a party. Dina Ram challenged this decision, citing Section 281A as a barrier to such impleading. However, the court held that since Ranjit Singh was not enforcing any right against the benamidar or any other person, Section 281A did not apply. The court emphasized that in cases where the ostensible owner does not claim real ownership, the real owner should be impleaded to ensure effective adjudication. This case underscores the importance of correctly identifying the real owner in pre-emption suits and highl... |
| 2003 SLD 3295, (2003) 264 ITR 657 | CIVIL APPEAL NO. 1320 OF 2001 , decided on 04.12.2002 | In the case of CIVIL APPEAL NO. 1320 OF 2001, the Supreme Court of India addressed the issue of withholding refunds by revenue authorities under the Income-tax Act, 1961. The appellant had a Foreign Currency Non-Resident (FCNR) account, which was attached by the Income Tax Officer (ITO) under section 281B, and the entire amount was withdrawn against a demand. Despite the Tribunal setting aside the assessment order and directing a refund, the revenue authorities refused to comply, citing section 241. The High Court ordered the refund with interest, which was not correctly calculated by the revenue authorities. The Supreme Court held that the appellant was entitled to be restored to the position prior to the unlawful actions of the authorities. The case highlights the importance of compliance with judicial orders and the rights of taxpayers under the Income-tax Act, 1961. Key laws involved include sections 241, 244, 244A, and 281B of the Income-tax Act, as well as the Foreign Exchange Re... |
| 2014 SLD 128, 2014 SCMR 329 | Constitutional Petition No.52 of 2013 , decided on 02.12.2013 | This significant case involved the Supreme Court of Pakistan addressing the issue of food security, particularly focusing on the pricing and availability of wheat and flour. The case was initiated by a letter from Mr. Liaquat Baloch, Secretary General of Jamat-e-Islami, highlighting the rising prices and scarcity of essential food items. The Court emphasized the responsibility of both Federal and Provincial Governments to ensure food security and the availability of basic necessities at controlled rates, as outlined in the Constitution of Pakistan, particularly Article 38. The Court noted the lack of adherence to the Price Control and Prevention of Profiteering and Hoarding Act, 1977, and the West Pakistan Foodstuffs (Control) Act, 1958, which mandated the control of foodstuff prices and distribution. The decision underscored the importance of governmental intervention in preventing profiteering and hoarding, ensuring that the basic needs of the citizens are met. This case highlights t... |
| 1967 SLD 310, (1967) 64 ITR 588 | IT REFERENCE No. 58 OF 1962 , decided on 03.03.1967 | This landmark case involved the interpretation of the Income Tax Act, specifically section 64, concerning the transfer of assets for the benefit of a spouse or related individuals. The assessee, Framji H. Commissariat, and his brother created a trust for their nephew, transferring an undivided half share of their immovable property. The Income Tax Officer included the income from this property in the assessee's assessment for the year 1957-58, under section 16(3)(a)(iv) of the 1922 Act. However, the Tribunal held that the income was not liable to be included, as it did not arise from property transferred to the minor child but rather to a nephew. The Bombay High Court upheld the Tribunal's decision, affirming that the provisions of section 16(3)(a)(iv) did not apply. This case is significant in tax law, as it explores the boundaries of asset transfers within families and the implications for tax liability. Keywords: Income Tax Act, asset transfer, trust, nephew, tax liability, Bombay H... |
| 2007 SLD 2789, 2007 CLD 229 | Regular First Appeal No.202 and C.M. No.2 of 2006 , decided on 04.09.2006 | This case involved a dispute between Crystal Seeds (Pvt.) Ltd. Lahore and Crescent Commercial Bank Limited over the recovery of bank loans. The appellants, Crystal Seeds and others, had entered into a lease finance agreement with the respondent bank, guaranteed by other parties. The appellants defaulted on the lease payments, leading the bank to file a suit for recovery. The trial court dismissed the appellants' application for leave to defend the suit, resulting in a decree in favor of the bank. On appeal, the Lahore High Court found that the trial court had misapplied subsections (3) and (4) of section 10 of the Financial Institutions (Recovery of Finances) Ordinance, 2001, as the appellants raised triable issues requiring evidence. The court modified the trial court's judgment, granting the respondents an interim decree for the unpaid overdue rental amount while allowing the appellants to defend the balance claims. This case highlights the importance of proving penalty charges in fi... |
| 2022 SLD 2287, 2022 SCMR 1660 | Criminal Appeal No. 670 of 2020 , decided on 26.04.2022 | In the landmark case 'Hussain Khan vs The State', the Supreme Court of Pakistan overturned a previous conviction under the Control of Narcotic Substances Act, 1997, due to significant lapses in the prosecution's case, particularly regarding the safe custody and transmission of evidence. The appellant, Hussain Khan, was initially sentenced to life imprisonment by the trial court, a decision upheld by the Peshawar High Court. However, upon reappraisal, the Supreme Court highlighted the absence of crucial testimonies from officers responsible for handling the narcotics samples, which remained unaccounted for a critical period. This oversight, coupled with the lack of plausible explanation regarding the samples' whereabouts, led the court to grant the appellant the benefit of doubt, emphasizing the necessity of establishing guilt beyond reasonable doubt. The decision underscores the judiciary's commitment to procedural integrity and the protection of defendants' rights, marking a significa... |
| 1992 SLD 960, 1992 PLC 782 | Appeal No. 158 of 1987 , decided on 04.12.1990 | In this case, the Service Tribunal of Punjab dealt with the issue of compulsory retirement as a major penalty against a civil servant, Mrs. Z. MAHMOOD MIRZA, due to unauthorized absence from duty. The civil servant had been on deputation abroad, which was extended multiple times. Despite regularly applying for further extensions, the Authority did not act on those applications except in two instances where they advised submission through the Embassy. The civil servant was penalized with compulsory retirement after departmental proceedings. However, the tribunal found that the Authority's inaction and advice created a reasonable expectation of extension. The tribunal condoned the delay in the civil servant's return, recognizing the practical time needed to conclude affairs abroad. Consequently, the tribunal set aside the retirement order and reinstated the civil servant, emphasizing the lack of due process in the Authority's actions. This case highlights issues of administrative fairnes... |
| 2024 SLD 4547, 2024 PLJ 351 | C.R. No. 323 of 2022 , decided on 03.03.2024 | This case involves a dispute over a sale agreement and specific performance under the Specific Relief Act, 1877. The petitioner, Sheikh Khalid Javaid, entered into an agreement with the respondent, Shamas-ud-Din Chishti, for the sale of property. The respondent failed to deposit the balance consideration despite multiple directions from the Trial Court. The Trial Court dismissed the suit, but the Appellate Court reversed this decision, granting specific performance to the respondent. However, the Lahore High Court, Multan Bench, upon revision, found the respondent's conduct contumacious and set aside the Appellate Court's judgment, reinstating the Trial Court's dismissal. The case highlights the discretionary nature of specific performance as an equitable relief under Section 22 of the Specific Relief Act, emphasizing the importance of readiness and willingness to perform contractual obligations. The case also references past judgments, including 1994 SCMR 2189 and 2017 SCMR 1696, rein... |
| 1982 SLD 744, 1982 PLD 306 | Civil Petition for Special Leave to Appeal No. 504 , decided on 11.08.1981 | This case revolves around the application of the West Pakistan Urban Rent Restriction Ordinance, specifically section 13(6), which pertains to the striking off of a tenant's defence in eviction proceedings. The Supreme Court of Pakistan addressed the necessity of providing tenants with a fair opportunity to present their case before their defence is dismissed. The ruling clarified that the requirement for natural justice can be met by ensuring that the tenant is informed of the proceedings and has the chance to respond, without the need for a full trial process. The case underscores the balance between expediting eviction processes and safeguarding tenants' rights, emphasizing that any claims of misunderstanding by the tenant regarding legal orders must be substantiated. This ruling is significant for landlords and tenants alike, as it sets a precedent for how such cases are handled in the future, ensuring that tenants are not unjustly deprived of their defence due to procedural oversi... |
| 1977 SLD 1179, 108 ITR 489 | SPECIAL JURISDICTION ON CASE Nos. 70 TO 72 OF 1974 , decided on 30.09.1975 | The Orissa High Court dealt with a case involving Capital Talkies and the Commissioner of Income Tax, focusing on penalties under the Income-tax Act, 1961. The key issue was whether the Tribunal was justified in upholding penalties on the assessee originally treated as an 'association of persons' but later granted the status of a 'registered firm'. Despite the change in status, the Tribunal maintained penalties, citing no change in the identity of the entity penalized. The court concurred, emphasizing that the conferment of a 'registered firm' status did not create a new entity. The decision highlights the importance of timely tax returns and the continuity of penalties despite changes in organizational status. This case references CIT v. Kulu Valley Transport Co. (P.) Ltd. and State of Bombay v. Pandurang Vinayak, underscoring the legal principles involved in tax compliance and penalties. The ruling favors the revenue, reinforcing the rigid application of tax laws.... |
| 2009 SLD 1569, 2009 SCMR 129 | Civil Petition No.1024 of 2008 , decided on 27.08.2008 | In a significant ruling, the Supreme Court of Pakistan addressed the case involving the dismissal of an employee from Zarai Taraqiati Bank Ltd. The employee, Aftab Ahmed Kolachi, was initially dismissed on charges of reckless lending by sanctioning loans worth Rs.4.737 million. The Federal Service Tribunal, upon appeal, set aside the dismissal, citing defective enquiry procedures and ordered reinstatement. However, the bank failed to comply within the four-month timeframe, leading to a legal challenge. The Sindh High Court directed the bank to pay back-benefits, a decision upheld by the Supreme Court. The Court noted that the bank's failure to act within the stipulated period demonstrated a lack of bona fide intent. This case highlights the importance of procedural compliance in employment disputes and the judiciary's role in ensuring justice. Keywords: Supreme Court of Pakistan, employee reinstatement, Federal Service Tribunal, Sindh High Court, procedural compliance, employment law, ... |
| 1984 SLD 1017, 1984 SCMR 1536 | Civil Petition No. 810 of 1983 , decided on 14.02.1984 | In a landmark ruling by the Supreme Court of Pakistan, the case between Muhammad Siddique and Mistri Abdul Aziz revolves around a dispute concerning the operation of a flour machine and a Painja that allegedly caused property damage due to vibrations. The petitioner, Muhammad Siddique, sought a permanent injunction against the respondent, who was operating these machines. Initially, the trial court dismissed the temporary injunction request, but the District Judge later granted it. However, the High Court reversed this decision, allowing the machines' operation only during daylight hours. The Supreme Court, after hearing the petitioner's counsel, decided not to interfere with the High Court's decision but stressed the importance of expeditious handling of the case. The case highlights key legal principles under the Constitution of Pakistan and the Civil Procedure Code, emphasizing the judicial system's role in balancing property rights and business operations. This case is pivotal for ... |
| 1998 SLD 1272, 1998 SCMR 384 | Civil Petition for Leave to Appeal No.389 of 1996 , decided on 02.06.1997 | In the case of MUHAMMAD NAZIR and others vs NIAZ ALI, the Supreme Court of Pakistan dealt with a significant issue regarding the Punjab Pre-emption Act of 1913. The case revolved around a pre-emption suit where the trial court initially dismissed the suit, but the appellate court remanded it for further evidence. However, the High Court set aside the remand order, dismissing the suit due to a lack of decree before a specific date. The petitioners argued that a decree had indeed been passed in their favor on 9-4-1980, which the High Court overlooked. The Supreme Court granted leave to appeal to address whether the High Court correctly dismissed the petitioners based on this oversight. This case highlights the complexities involved in pre-emption laws and the importance of accurate judicial records. Keywords: Punjab Pre-emption Act, Supreme Court of Pakistan, decree, pre-emption suit, judicial oversight.... |
| 2014 SLD 1371, 2014 YLR 298 | Civil Appeal No.37 of 2011 , decided on 27.09.2013 | In the case of Abdul Aziz vs. Muhammad Nasir and others, the Sindh High Court deliberated on a suit for specific performance of a contract under the Specific Relief Act. The appellant, Abdul Aziz, sought to enforce a contract for the sale of land, but the trial court and appellate court both ruled against him. The key issue was whether the land sale agreement was valid and enforceable. Despite the appellant's arguments, the court found that the evidence did not support his claims. Notably, the court highlighted the discretionary nature of specific performance, which cannot be claimed as a matter of right. The appellant's failure to prove the contract and the lack of any error in law led to the dismissal of the appeal. Keywords: specific performance, contract enforcement, discretionary relief, Sindh High Court, legal evidence.... |
| 1963 SLD 342, (1963) 49 ITR 965, (1969) 19 TAX 170 | TAX CASE No. 4 OF 1961 , decided on 10.01.1963 | This case, decided by the Madras High Court, revolves around the merger of United India Life Assurance Company Ltd with Winterthur Swiss Life Insurance Company. The primary legal question was whether the court's sanctioning of the merger scheme had retrospective effect, allowing the merged entity to be treated as one from an earlier date. The court ruled that the sanction did not have retrospective effect, meaning the foreign company remained an independent entity during the relevant assessment years. The case highlights complexities in tax law, particularly around the timing of asset transfers and the role of court sanctions. It underscores the importance of understanding the Income Tax Act's provisions, especially regarding insurance businesses. This decision was influenced by prior cases like Vanguard Fire & General Insurance Co. v. CIT and CIT v. Asian Assurance Co. Ltd., emphasizing the need for court approval in mergers and acquisitions. The ruling favored the revenue, maintainin... |
| 2015 SLD 2322, 2015 CLC 990 | Writ Petition No. 3049 of 2014 , decided on 03.02.2015 | This case revolves around a writ petition filed in the Islamabad High Court concerning the West Pakistan Family Courts Act of 1964. The petitioner, Sardar Muhammad Jahangir, challenged an interlocutory order from the Family Court that dismissed his application to submit additional documents in a suit for recovery of past maintenance. The case highlights issues regarding the production of supplemental evidence and the scope of constitutional jurisdiction under Article 199 of the Constitution of Pakistan. The High Court, presided over by Chief Justice Muhammad Anwar Khan Kasi, allowed the petition, setting aside the Family Court's decision and remanding it for reconsideration. This case is a significant reference for understanding the Family Court's discretion in admitting evidence at a later stage and the High Court's power to issue writs of certiorari in cases of jurisdictional error. The case also examines the interpretation of Section 7(2) of the Family Courts Act, emphasizing that b... |
| 2020 SLD 1700, 2020 CLC 1652 | Civil Revision No. 226132 of 2018 , decided on 04.06.2020 | This case, heard by the Lahore High Court, involves a civil revision filed by Ejaz Ahmad through his attorney against the legal heirs of Rai Muhammad Riaz and others. The case revolved around a suit for specific performance of an agreement to sell a petrol pump. Initially dismissed for non-prosecution, the suit was restored based on a conceding statement but was dismissed again due to non-payment of costs. The appeal was accepted by the Additional District Judge, but the Lahore High Court set aside that judgment, restoring the decision of the Senior Civil Judge, which dismissed the application for restoration. The court highlighted the importance of prosecuting cases diligently and adhering to legal provisions, emphasizing that suits should be decided on merits rather than technicalities. This case references key legal principles, including 'sufficient cause' and its interpretation under Order IX, Rule 9, of the Civil Procedure Code, making it crucial for understanding procedural law i... |
| 1992 SLD 873, 1992 CLC 1364 | R.O.R. No. 108-R of 1984 , decided on 11.05.1991 | In this pivotal case concerning urban property management in Punjab, the petitioner Syed Shabih Abbas Zaidi challenged the non-approval of his bid for a residual plot. The Board of Revenue, Punjab, had auctioned the plot, but refused to confirm the bid on the grounds it was too low, despite the petitioner offering more than another successful bidder for a similar plot. The court found that the petitioner was not given a fair opportunity to match the revised reserved price, a benefit extended to others. The court underscored the importance of consistent treatment in auction processes, directing the sale to the petitioner at the revised price. This decision highlights the legal obligations of fair notice and equal opportunity in public auctions, a significant precedent in property law. Keywords: Punjab property management, auction fairness, legal consistency, Board of Revenue, Lahore High Court decision.... |
| 1982 SLD 1261, (1982) 137 ITR 698 | IT REFERENCE No. 60 OF 1977 | This case involves the assessment of income accrued to James Finlay & Co., a UK company operating in India, for the assessment year 1970-71. The company followed a mercantile system of accounting and had credited certain interest amounts to suspense accounts due to doubts about recovery. The Income Tax Officer (ITO) treated these interest amounts as income on an accrual basis. The Appellate Assistant Commissioner (AAC) and the Tribunal upheld this view, leading to the reference to the Calcutta High Court. The court's decision highlighted the importance of the mercantile system of accounting, where income is assessed on an accrual basis rather than actual receipt. The court also discussed the concept of real income, emphasizing that a mere change in the head of account does not constitute a change in the method of accounting. The court cited several precedents, including CIT v. Confinance Ltd. and others, to support its ruling. Keywords: Income-tax Act, mercantile system of accounting, ... |
| 2002 SLD 466, 2002 PTD 620, (2002) 85 TAX 219 | I.T.A. No. 4206/LB of 2000 , decided on 29.10.2001 | In this case before the Income Tax Appellate Tribunal, the key issue was the determination of the commencement date for commercial production, which was essential for tax exemption eligibility under the Income Tax Ordinance, 1979. The appellant contended that commercial production, particularly of their fully manufactured product 'Auto Wire Harness', began in 1993. However, the tribunal, referencing previous judgments and clarifications from the Central Board of Revenue, concluded that the production of semi-finished goods in 1991 qualified as the start of commercial production. This decision upheld the Assessing Officer's rectification order, determining that the exemption period commenced in July 1991. Keywords such as 'Income Tax Appellate Tribunal', 'commercial production', 'tax exemption', and 'Auto Wire Harness' are crucial for understanding this case's context. This case highlights the complexities of tax law and the critical role of precise definitions and timelines in determin... |
| 1999 SLD 1232, 1999 PLD 223 | Civil Suit No. 1295 of 1997 , decided on 09.12.1998 | In this case, Mst. Khadija Karim filed a suit in the Sindh High Court seeking a declaration of ownership for Flat No.C-12, Sunny View Apartment, Karachi, based on an agreement and an irrevocable power of attorney. The court, presided by Justice Shabbir Ahmed, rejected the suit as it was filed against official designations, which is not permissible under the Civil Procedure Code. Furthermore, the court held that a mere agreement or power of attorney does not confer legal ownership under the Transfer of Property Act and Specific Relief Act. The case references several precedents, including Secretary, B&R, Government of West Pakistan v. Fazal Ali Khan, reinforcing that only legal or natural persons can be sued. The decision highlights the importance of proper legal standing and adherence to procedural rules in property disputes.... |
| 1989 SLD 1144, 1989 PLC 172 | LHR-198 of 1987 , decided on 07.09.1987 | This case revolves around an industrial dispute concerning the encashment of Leave Preparatory to Retirement (LPR) for a railway employee. The Labour Appellate Tribunal in Punjab dealt with the appeal from the Divisional Superintendent of Pakistan Railways against the decision of the Punjab Labour Court No. 3, Lahore, which favored the respondent, Ahmed Khan. The crux of the case was whether the employee's claim for encashment of leave while still in service amounted to an option under the applicable Leave Rules. The court concluded that the absence of a specified fixed period for exercising the option allowed the employee's claim to be valid. The appeal was ultimately dismissed, reinforcing the rights of employees in similar situations. This case highlights the importance of understanding employee rights regarding leave encashment and the interpretation of labor laws. Keywords such as 'industrial dispute', 'Leave Preparatory to Retirement', 'Pakistan Railways', and 'employee rights' a... |
| 1989 SLD 414, 1989 SCMR 119, 1989 SLD 970 | Civil Petitions Nos. 1091 of 1985 and 301 of 1988 , decided on 05.06.1988 | In this landmark case, the Supreme Court of Pakistan addressed critical issues of maintenance claims by divorced wives under the Muslim Family Laws Ordinance and the Constitution of Pakistan. The case involved two separate petitions concerning maintenance obligations of the husbands towards their ex-wives and minor children. The court underscored the legal rights of divorced women to claim maintenance for the duration of their marriage and during the Iddat period following divorce. The judgment emphasized that the term 'wife' in legal terms includes divorced women when seeking maintenance for the duration of the marriage, thus reinforcing women's rights in family law. The decision is significant for its interpretation of family law and constitutional rights, ensuring that divorced women are not deprived of their rightful claims to maintenance. This case sets a precedent for future rulings on similar issues, highlighting the importance of legal protections for women in family matters. K... |
| 2017 SLD 582, 2017 CLC 221 | C.P. No. 770 of 2016 , decided on 07.11.2016 | In this case, the Balochistan High Court dealt with a constitutional petition filed by Messrs Mandokhail Brothers Commercial Trading and Government Contractor against the Chairman of Civil Aviation and others. The core issue revolved around the rejection of a bid by the procuring authority, where the petitioner claimed to be the lowest bidder, thereby entitling them to a vested right to the contract. However, the court found that the mere acceptance of the lowest bid did not constitute a concluded contract. There were ambiguities in the bid, including discrepancies between words and figures, which justified the cancellation and re-advertisement of the tender. The court emphasized that principles of natural justice were not applicable as no infringement of vested rights occurred. The decision was based on precedents like Messrs Ittehad Cargo Service v. Messrs Syed Tasneem Hussain Naqvi and Babu Pervez v. Settlement Commissioner. Consequently, the petition was dismissed, highlighting the... |
| 1989 SLD 37, 1989 PTD 275 | Income tax Reference No.41 of 1982 , decided on 08.12.1988 | This case, decided by the Sindh High Court, revolves around the Income Tax Act, 1922, focusing on sections 12, 4(2A), and 66(1). The case involves Messrs Zafar and Associates, Karachi, and the Commissioner of Income Tax (West), Karachi. The Tribunal examined the evidence related to alleged undisclosed income from the assessee's wife. The evidence included affidavits and certificates regarding agricultural income and other sources. The Tribunal found the evidence unreliable and upheld the Income Tax Officer's decision to treat certain receipts as undisclosed income. The decision demonstrates the importance of providing cogent evidence when explaining income sources. The Tribunal's findings were based on a thorough examination of the evidence and were not considered arbitrary. This case highlights the complexities involved in tax assessments and the need for clear documentation to support claims. It also underscores the Tribunal's discretion in evaluating evidence. Keywords: Income Tax A... |
| 1935 SLD 21, (1935) 3 ITR 339 | This case before the Madras High Court involved the interpretation of Section 26(2) of the Indian Income-tax Act, 1922. The petitioner, Jupudi Kesava Rao, argued against being assessed as an individual following the death of his father, who managed a Hindu undivided family business. The court examined whether Kesava Rao 'succeeded' to the business as defined by the Act. It was determined that since Kesava Rao was already part owner, there was no succession in the legal sense. The case highlights the complexities in tax law concerning Hindu undivided families and the interpretation of 'succession.' The court's decision exempted Kesava Rao from individual assessment under Section 26(2), emphasizing the need for clear legislative language. This case is significant for its analysis of tax obligations within Hindu family structures and offers insights into the interpretation of succession under Indian tax law. Trending keywords include 'Indian Income-tax Act', 'Hindu undivided family', and ... | |
| 1996 SLD 462 = 1996 PLC 323 | Civil Petitions for Leave to Appeals Nos. 578 to 5 , decided on 25.06.1995 | In the landmark case of Civil Petitions for Leave to Appeals Nos. 578 to 580-L, 593 and 594-L of 1995, the Supreme Court of Pakistan addressed the rights of teachers from nationalized schools in Punjab. The court emphasized the importance of equal treatment for educators, highlighting that their previous service should be acknowledged for the purposes of seniority and eligibility for benefits. This ruling reinforced the principle of fairness in public service employment, particularly for those who transitioned from privately managed institutions to government oversight. The decision is significant as it aligns with constitutional provisions regarding employment rights and equity. The implications of this ruling extend to future cases involving service conditions for public school teachers, establishing a precedent that promotes justice and accountability within the educational sector. Keywords such as 'education law', 'employee rights', and 'public service equity' resonate throughout t... |
| 2004 SLD 2368, 2004 268 ITR 500 | D.B. IT REFERENCE APPLICATION NO. 18 OF 1993 , decided on 04.02.2002 | This case, decided by the Rajasthan High Court, involved the application of Section 43B of the Income-tax Act, 1961, which allows certain business deductions only upon actual payment. The case was brought by the Commissioner of Income Tax against Ashok Mahendra & Co., with the primary issue concerning the deduction of sales tax collected but not paid during the accounting year. The Tribunal had allowed the deduction, as the sales tax was paid before the due date for filing the return, despite being paid after the close of the accounting year. The decision was based on the precedent set by the Supreme Court in Allied Motors (P.) Ltd. v. CIT, which held that the first proviso to Section 43B is retrospective and allows such deductions if payment is made before the filing deadline. The Rajasthan High Court upheld the Tribunal's decision, finding no error in law, and ruled in favor of the assessee. The case highlights the importance of understanding amendments and their retrospective applic... |
| 1995 SLD 801, 1995 PTD 283, (1994) 206 ITR 76 | Criminal Revisions Cases Nos. 627 and 628 and Crim , decided on 25.02.1992 | In this landmark case involving the Income Tax Act, 1961, the primary focus was on the wilful attempt to evade tax and the necessity of establishing mens rea. The case revolved around Krishna Medical Stores, where the second petitioner, a partner, was accused of signing and verifying false returns. The prosecution alleged that the remuneration paid to the petitioner's brothers was falsely claimed to evade taxes. However, upon reviewing the evidence, the court found that the brothers were indeed assisting the firm and had declared their remuneration in their tax returns, which were accepted. The court emphasized the significance of proving mens rea and concluded that mere verification of returns does not constitute a wilful attempt unless there is evidence of intent to evade taxes. The case highlights the crucial role of proving intent in tax evasion prosecutions under the Income Tax Act. The decision underscores the complexities involved in tax-related offenses and the necessity for th... |
| 1982 SLD 25, 1982 PTD 77, (1982) 45 TAX 103 | Writ Petition No. 5435 of 1975 , decided on 01.07.1980 | In a notable case adjudicated by the Karnataka High Court, the petitioner, S. S. Navalgi, contested the issuance of a sale proclamation in English by the Tax Recovery Officer. The case, identified as Writ Petition No. 5435 of 1975, with citations including 1982 SLD 25 and 1982 PTD 77, revolved around the legality of a sale notice not published in Kannada, the district's language, as mandated by Rule 52 of Sch. II of the Income Tax Act. The court, under the judgment of K. A. Swami, J, found that the proclamation failed to legally notify the district's residents, thus preventing them from participating in the auction. Represented by M. S. Padmarajaiah, the petitioner’s claim led to the conclusion that a new proclamation must be issued in Kannada if the sale is to proceed. Despite these findings, the court dismissed the petition, as the sale date had already lapsed. This case underscores the critical importance of adhering to procedural requirements in tax recovery processes to ensure fai... |
| 2001 SLD 324, 2001 PTD 2306, (2001) 84 TAX 343 | C.T.R. No.81 of 1993 , decided on 12.02.2001 | In this case, the Lahore High Court dealt with a question of law regarding the Income Tax Ordinance, 1979, specifically Section 136. The case was brought before the court by the Commissioner of Income Tax, Rawalpindi, against Messrs Rural Food Products, Rawalpindi. The key issue was whether the income received by the assessee from the hire of its factory should be considered as business income or income from other sources as per the ordinance. However, the respondent company had been liquidated in 1994, rendering any decision by the court as academic since it would not affect the tax liability of a non-existent entity. The court, presided over by judges Nasim Sikandar and Jawwad S. Khawaja, decided not to answer the question due to its academic nature, emphasizing that it does not engage in matters that do not have practical implications. This case highlights the court's approach to questions of academic interest and the importance of the existence of a legal entity for tax liability c... |
| 1980 SLD 1070, (1980) 124 ITR 830 | IT REFERENCE No. 519 OF 1976 , decided on 30.11.1979 | This case involved the Commissioner of Income Tax and the Indian Turpentine & Rosin Co. Ltd., where the key issue was whether a claimed business loss could be justified under section 28(i) of the Income-tax Act, 1961. The assessee, engaged in manufacturing and selling rosin and turpentine, had dispatched goods to a customer in the assessment year 1966-67. The customer declined delivery, resulting in the goods being sold through an agent in the next accounting year. The assessee claimed a deduction for a mistake in accounting entries, which the Income Tax Officer and the Appellate Assistant Commissioner disallowed. However, the tribunal allowed it as a business loss incidental to trade. The Allahabad High Court overturned this decision, stating that the loss was not incurred in the relevant accounting year and thus could not be allowed. This case highlights the importance of accurate accounting and the strict interpretation of tax laws concerning business losses and deductions. The deci... |
| 2023 SLD 882 = 2023 MLD 373 | Criminal Appeal No. 495-P of 2019 , decided on 15.03.2022 | In the case of Muhammad Saeed vs. The State, the Peshawar High Court evaluated the prosecution's evidence under the Control of Narcotics Substances Act, 1997. Key issues included the recovery of fifty kilograms of charas from the accused's vehicle and the subsequent handling of that evidence. The court scrutinized the prosecution's procedures, noting significant delays in sample analysis and a lack of witness corroboration regarding the safe custody of the narcotics. Ultimately, the court found that the prosecution had not met its burden of proof, leading to the appeal's success. This case emphasizes the critical importance of procedural integrity in narcotics cases and the standards required for conviction. The decision reflects ongoing concerns about the handling of evidence in drug-related prosecutions, which remains a vital topic in criminal law debates today.... |
| 1993 SLD 529, 1993 SCMR 164 | Criminal Appeal No. 162 of 1990 , decided on 30.03.1992 | In the case of Criminal Appeal No. 162 of 1990, Fazal Dad was convicted for the murder of Khalid Mahmood. The Supreme Court of Pakistan reviewed the evidence presented, including eyewitness accounts that were deemed credible despite the close familial ties between the witnesses and the victim. The court emphasized the importance of the FIR being lodged promptly, which left no room for manipulation of evidence. The judgment noted that the accused's suspicion of illicit relationships provided a motive for the crime. The Supreme Court reaffirmed the High Court's decision to convert the death sentence to life imprisonment, maintaining that the legal standards for conviction were met. This case highlights the complexities involved in criminal law, particularly regarding the admissibility of witness testimony and the evaluation of motives in murder cases. The ruling serves as an important precedent in ensuring that justice is served while considering the nuances of familial relationships and... |
| 2020 SLD 2243, 2020 PLJ 953 | Crl. Rev. No. 70 of 2019 , decided on 18.06.2019 | In this case, the Quetta High Court reviewed the criminal revision petition involving charges under the Pakistan Penal Code, specifically Sections 34 and 392 related to robbery. The court scrutinized the FIR lodged by the complainant, noting a 24-hour delay in reporting the incident, which raised doubts about the credibility of the prosecution's case. The complainant's contradictory statements regarding the distance to the police station and his identification of the accused were pivotal in undermining the prosecution's case. The court highlighted that the burden of proof lies with the prosecution to establish guilt beyond a reasonable doubt, and in this instance, that burden was not met. The decision reaffirmed essential legal principles regarding the rights of the accused and the need for thorough evidence in criminal proceedings. Keywords include criminal law, Pakistani law, Quetta High Court, acquittal, prosecution burden, FIR delays, and judicial scrutiny.... |
| 1987 SLD 1052, 1987 PLC 192 | 171(L) of 1986 , decided on 19.10.1986 | In the case of Mushtaq Ahmad vs. Dr. A.K. Qureshi, the Federal Service Tribunal addressed the critical issue of jurisdiction under the Service Tribunals Act of 1973. The appellant, Mushtaq Ahmad, sought to invoke the Tribunal's jurisdiction as an employee of Ittehad Chemicals Ltd. However, the Tribunal clarified that only individuals classified as 'civil servants' could bring forth appeals. The decision hinged on the interpretation of the term 'civil servant' within the context of the law, leading to the conclusion that employees of private corporations do not fall under this definition. The ruling underscored the importance of understanding the jurisdictional boundaries of service tribunals in Pakistan, particularly regarding the employment status of individuals within statutory corporations. This case serves as a pivotal reference for future disputes involving employees in similar positions, highlighting the necessity for legislative clarity on the definitions and rights of civil ser... |
| 2008 SLD 1333, 2008 PLC 934 | Civil Petition No.957 of 2007 , decided on 18.12.2007 | In the case of Imtiaz Ahmed Lali v. Returning Officer, the Supreme Court of Pakistan addressed issues surrounding the disqualification of candidates for public office due to past misconduct. The petitioner, Imtiaz Ahmed Lali, challenged the rejection of his nomination papers for the Provincial Assembly elections, asserting that his prior dismissal from the police service for wilful absence did not constitute moral turpitude or misconduct as defined under the law. The Court ruled against the petitioner, affirming that such disqualifications are permanent and necessary to uphold the integrity of the electoral process. This decision emphasized the importance of ethical standards in public service and electoral candidacy, aligning with the principles enshrined in the Constitution of Pakistan and relevant electoral laws.... |
| 1954 SLD 16 = 1954 PLD 710 | Criminal Appeal No. 659 of 1953 , decided on 14.05.1954 | In the case of Zahid Hussain vs. The Crown, the Lahore High Court examined the circumstances surrounding the murder of Bashir Ahmad, who was fatally stabbed on August 14, 1950. The case was built on circumstantial evidence as there were no eyewitnesses. The prosecution relied heavily on an extra-judicial confession made by the appellant two years after the incident and witness identifications. The court ruled that the confession, despite being retracted, was corroborated by witness identifications and other circumstantial evidence. The court clarified that motive is not a necessary element for conviction, emphasizing that the prosecution's failure to establish motive does not negate the guilt of the accused. Ultimately, the court upheld the conviction, affirming the legal principles regarding the weight of circumstantial evidence and the validity of confessions in criminal cases.... |
| 2016 SLD 431 | ITA No. 149/LB/2012 , decided on 11.04.2016 | In the case of ITA No. 149/LB/2012, the Appellate Tribunal Inland Revenue addressed an appeal filed by the CIR against the order of the CIR(A) regarding the assessment of a taxpayer, a public listed company engaged in textile spinning. The taxpayer had filed an income tax return declaring an income of Rs. 10,738,398, which was deemed erroneous by the department, leading to an amended assessment of Rs. 11,148,857. The CIR(A) provided relief by deleting certain additions made by the Additional Commissioner. The Tribunal upheld the CIR(A)'s decision, emphasizing the need for cogent reasoning in assessments. This case highlights the importance of proper documentation and justification in tax assessments, reinforcing taxpayer rights against arbitrary decisions by tax authorities. Keywords: Income Tax Ordinance, appeal, tax assessment, taxpayer rights, textile industry.... |
| 2004 SLD 1308 = 2004 SCMR 1927 | Civil Petitions Nos.860, 976, 993, 994 of 2004, 14 , decided on 04.06.2004 | The case revolves around the legal challenges posed by property owners against the Government of Punjab regarding the property tax assessments under the West Pakistan Urban Immovable Property Tax Act, 1958. The petitioners contended that the tax assessments were based on valuation tables that did not reflect the rental values of their properties, leading to excessive taxation. The Supreme Court's decision to grant leave to appeal opened the door for a thorough examination of the constitutionality of Section 5-A of the Act and the procedures followed by the Excise and Taxation Department in determining property values. This case highlights significant issues related to property taxation, legislative delegation, and the rights of taxpayers under the Constitution of Pakistan, making it a landmark case in tax law. The ruling has implications for future tax assessments and the administration of property tax laws in Punjab.... |
| 2023 SLD 903, 2023 MLD 625 | Criminal Bail Application No. 1453 of 2021 , decided on 06.09.2021 | This case revolves around a criminal bail application filed by Muhammad Ramzan against the State. The Sindh High Court, presided over by Justice Aftab Ahmed Gorar, heard the application on September 6, 2021. The court's decision was based on a thorough analysis of the evidence and legal arguments presented. The ruling emphasizes the importance of upholding the rights of the accused in criminal proceedings. Keywords include 'criminal bail', 'Sindh High Court', and 'justice system'. This case highlights the judicial process involved in bail applications and the balance between state interests and individual rights.... |
| 2018 SLD 391, 2018 PTD 536, 2018 PTCL 381 | S.T.As. Nos. 711/LB and 712/LB of 2016 , decided on 17.02.2017 | In the case of C.I.R. (Legal), R.T.O. vs. M/s Seth Muhammad Tufail & Sons, the Appellate Tribunal Inland Revenue addressed significant issues regarding the Sales Tax Act, 1990, particularly focusing on registration requirements and the issuance of sales tax invoices. The Tribunal determined that a taxpayer must be registered to issue sales tax invoices and that failing to register while being liable to do so leads to unlawful tax imposition. The Tribunal upheld the orders of the appellate authority, emphasizing that the sales tax registration process is crucial for compliance with the law. The ruling serves as a precedent for ensuring that businesses adhere to registration protocols under the Sales Tax Act, reinforcing the importance of compliance in the taxation landscape.... |
| 2002 SLD 431, 2002 PTD 2938, (2003) 87 TAX 88 | Complaint No.552 of 2002 , decided on 18.07.2002 | In the case of Messrs Bristal Flour Mills (Pvt.) Limited vs. Secretary, Revenue Division, the Federal Tax Ombudsman addressed a complaint related to income tax assessments for the years 1999-2000 and 2000-2001. The complainant contended that they had leased out their flour mill but faced challenges regarding the authenticity of the lease arrangement, which the Assessing Officer deemed non-genuine. The Ombudsman emphasized the necessity of verifying the genuineness of the lease agreement by conducting thorough inquiries rather than relying solely on inferences. The decision underscored the importance of due diligence in income tax assessments, particularly regarding leasing arrangements, and recommended that the assessments be set aside to allow for a fair evaluation of the case. This case highlights critical issues in tax law, lease agreements, and the responsibilities of tax authorities in ensuring just assessments.... |
| 2022 SLD 550, 2022 SCMR 448 | Civil Appeals Nos.446 to 454 of 2021 , decided on 28.01.2022 | This case revolves around the promotion and seniority issues faced by civil servants in Pakistan. The Supreme Court addressed the complexities of acting charge appointments, distinguishing them from regular promotions. It emphasized the importance of fitness over mere eligibility for promotions and clarified that previous ad hoc services do not count towards seniority. The ruling reinforced the need for adherence to established laws governing civil service promotions, ensuring that all civil servants are treated fairly and justly. This case reflects ongoing challenges in the civil service regarding promotions, seniority, and the interpretation of laws, highlighting the necessity for clarity and consistency in administrative decisions. Keywords: civil service, promotion, seniority, Supreme Court of Pakistan, acting charge, ad hoc appointments, eligibility, fitness, judicial officers.... |
| 2021 SLD 103, 2021 PLD 76 | High Court Appeal No. 24 of 2018 , decided on 30.09.2020 | In the case of Pakistan State Oil Company Limited vs. Messrs Jawed Pervaiz Enterprises, the Sindh High Court examined the liability of a carriage contractor for the theft of furnace oil during transportation. The dispute arose when the oil company alleged that a significant quantity of oil was pilfered during multiple trips. The Arbitrator initially ruled in favor of the oil company, but the Single Judge modified the award, limiting the contractor's liability to the trip where the theft was confirmed. This case highlights the significance of Standard Operating Procedures (SOPs) in corporate governance and legal compliance, while also underlining the need for fair application of penalties in contractual agreements. The ruling reinforces the necessity for companies to communicate SOPs effectively to contractors and ensure compliance. This case serves as a critical reference for understanding the interplay between contractual obligations and operational guidelines in the oil and gas indus... |
| 1979 SLD 58, (1979) 40 TAX 31 | I.T.A. No. 654(KB) of 1976-77 , decided on 14.01.1978 | In the case of I.T.A. No. 654(KB) of 1976-77, the Appellate Tribunal Inland Revenue addressed the issue of additional tax levied on a public limited company engaged in the manufacture and sale of fertilizers. The tribunal examined whether payments made to a non-resident company for engineering services were subject to income tax. The tribunal found that the payments, totaling Rs. 2,37,877.17, were made strictly on a cost basis and did not involve any profit, thus exempting them from tax under the Income Tax Act, 1922. The tribunal highlighted the absence of evidence from the assessing officer to support the claim that the payments were chargeable to tax. Furthermore, the tribunal underscored the agreement between the Government of Pakistan and the non-resident company, which stipulated that tax would only be charged on payments attributable to services rendered within Pakistan. This case illustrates the importance of proper documentation and evidence in tax assessments and reinforces t... |
| 2000 SLD 255, 2000 PTD 732, (1998) 232 ITR 612 | Writ Petition No 22335(W) of 1997 , decided on 17.11.1997 | In the case of SALBONI HATCHERIES vs UNION OF INDIA, the Calcutta High Court deliberated on a writ petition challenging a demand notice issued by the Assessing Officer under the Indian Income Tax Act, 1961. The petitioners argued that they were entitled to follow specific guidelines issued by the Central Board of Direct Taxes regarding sample scrutiny but were unlawfully assessed under section 143(3) despite having met the necessary conditions for exemption. The court found that the petitioners had an alternative remedy available under the Income Tax Act, which was to appeal to the Appellate Tribunal. As per established legal principles, when an alternative remedy is available, the writ court should refrain from intervening. The court's decision not only highlights the procedural aspects of tax assessments but also underscores the significance of adhering to established guidelines and the legal framework for appeals. This case serves as a reminder for taxpayers to be aware of their rig... |
| 2000 SLD 228, 2000 PTD 608, (1998) 232 ITR 934 | Income-tax Reference No.224 of 1981 , decided on 29.07.1997 | This case revolves around the concept of benami transactions within the framework of the Indian Income Tax Act, 1961. The Allahabad High Court reviewed the case of Vijai Bahadur Singh, who was assessed for income earned through a business ostensibly owned by his wife, Smt. Durgawati Singh. The Income-tax Appellate Tribunal had determined that the business was a benami arrangement, where the real ownership lay with the husband. The court emphasized that the assessment of income from a benami transaction is crucial for tax compliance and highlights the responsibilities of individuals in reporting accurate ownership of businesses for tax purposes. The ruling reinforces the legal principle that the apparent owner may not always be the real owner, especially in cases where the spouse is involved. This case serves as an important precedent for future tax assessments concerning benami properties and transactions, ensuring that the true nature of ownership is recognized for tax liabilities.... |
| 2009 SLD 2476, (2009) 311 ITR 24 | IT APPEAL No. 362 OF 2006 , decided on 31.10.2005 | In the case of IT Appeal No. 362 of 2006, the Punjab and Haryana High Court addressed the issue of depreciation claims under Section 32 of the Income-tax Act, 1961. The case involved Piccadily Agro Industries Ltd., which commenced trial production of sugar in 1996 and subsequently claimed depreciation on its machinery. The Commissioner of Income Tax initially disallowed the claim, arguing that commercial production had not begun. However, the Income-tax Appellate Tribunal overturned this decision, leading to an appeal by the revenue. The High Court upheld the tribunal's ruling, stating that trial production is sufficient to qualify for depreciation claims, provided the machinery was utilized for business purposes. This decision reinforces the interpretation of Section 32, making it clear that actual production does not need to reach commercial levels for depreciation to be applicable. The case highlights the importance of understanding the nuances of tax law related to asset utilizatio... |
| 1986 SLD 2182, 1986 PLC 642 | LHR-61 of 1985 , decided on 18.01.1986 | This case revolves around the issues of employee misconduct and procedural fairness in disciplinary inquiries under the Industrial Relations Ordinance, 1969. The primary focus is on the implications of a defective inquiry process, particularly regarding the lack of cross-examination, which led to a compromised determination of the facts. The Labour Appellate Tribunal's decision emphasizes the necessity for a fresh inquiry to ensure that both parties receive a fair opportunity to contest the allegations. This case highlights the importance of procedural rights in labor disputes and sets a precedent for future cases involving employee misconduct. Trending keywords include 'employee rights', 'disciplinary inquiry', 'industrial relations', and 'fair hearing'.... |
| 2022 SLD 6507 | Diary No. 149609/22 , decided on 11.10.2022 | This case from the Lahore High Court revolves around the interpretation and application of the Electronic Transactions Ordinance, 2002, particularly focusing on Section 12. The petitioner, Akeel Ahmad, challenged the practices of the Punjab Public Service Commission regarding electronic transactions. The court's ruling emphasized the necessity of establishing secure and reliable electronic transaction frameworks to protect the rights of individuals and entities involved. Given the rapid advancement of technology and its intersection with legal processes, this case highlights the judiciary's commitment to ensuring that legal regulations keep pace with technological innovations. The decision serves as a crucial reference point for future cases, ensuring that electronic transactions are properly governed under the law. The involvement of various advocates and legal representatives underscores the complexity of the case, reflecting the diverse perspectives on electronic legal frameworks. K... |
| 2022 SLD 448, 2022 YLR 390 | Civil Revision No. 1330 of 2015 , decided on 07.06.2021 | In the landmark case of Civil Revision No. 1330 of 2015, heard on June 7, 2021, the Lahore High Court delivered a pivotal judgment addressing the intricate provisions of the Punjab Pre-emption Act, 1991. Presided over by Justice CH. Muhammad Masood Jahangir, the case centered on the respondent, MALIK MUHAMMAD ANSAR's attempt to exercise his superior right of pre-emption over a property sale involving the petitioners, GHAZANFAR ALI AND OTHErs. The crux of the dispute lay in the respondent's claim based on being both Shafi Khalit and Shafi Jar, asserting preferential rights due to partial adjacency and ownership interests in adjoining land. The court meticulously analyzed the application of sections 6 and 7 of the Punjab Pre-emption Act, emphasizing the necessity for contiguity and full ownership to establish a valid pre-emptive claim. Key considerations included the respondent's partial share in three khasras adjacent to the pre-emptive property, which the court deemed insufficient for... |
| 2000 SLD 2246, 2000 PLD 246 | Suits Nos. 865 to 868 of 1999 , decided on 28.02.2000 | This case revolves around the recovery of loans by a consortium of banks from Pakland Cement Limited. The plaintiffs claimed that Pakland defaulted on payments for a Term Finance Agreement executed on 20-7-1995. The banks sought to recover amounts due along with liquidated damages. The court ruled that the agreements were not Musharakah agreements but rather Murabahah agreements, emphasizing that the plaintiffs were entitled to the sums claimed. The court highlighted the importance of adhering to the terms of the agreements and the principles of Islamic finance, particularly regarding the prohibition of penalties for late payments. In the end, the court decreed the suits in favor of the banks, illustrating the legal obligations of borrowers under finance agreements and the enforceability of such contracts in the banking sector.... |
| 2001 SLD 2097, 2001 PLC 205 | KAR 267 of 1999 , decided on 31.10.2000 | In the case of Granulars (Pvt.) Limited vs. Muhammad Afzal, the Labour Appellate Tribunal of Sindh addressed critical issues regarding the definition of 'workman' under labor laws, specifically the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance of 1968. The tribunal's decision highlighted that the status of a workman should be determined by the nature of duties performed, rather than job titles or salary increases. The court determined that Muhammad Afzal, employed as an Accounts Assistant and later as an Import Officer, retained his status as a workman. His termination was deemed illegal due to the absence of a show cause notice and a proper inquiry, which are essential safeguards for employees facing disciplinary actions. This ruling underscores the importance of adhering to legal protocols in employment termination cases and reinforces the rights of workers to fair treatment in workplace disputes. The case serves as a significant reference point for l... |
| 1990 SLD 1572, 1990 PLC 789 | Appeal No. 429/348 of 1983 , decided on 02.12.1987 | This case revolves around the appeal filed by Liaquat Ali, a Civil Judge, challenging the adverse remarks in his Annual Confidential Report (ACR) for the year 1981. The remarks in question included observations that he 'needs watching' regarding integrity and that he 'must take care of his reputation.' The pivotal issue was whether these remarks constituted adverse comments affecting his career progression. The Tribunal, after careful consideration, concluded that the remarks were advisory and not adverse, emphasizing the importance of constructive feedback in the civil service. The decision highlighted the need for employees to understand and act upon guidance provided by their superiors. This case underscores the balance between employee rights and managerial prerogatives in performance evaluations, making it a noteworthy reference for future cases involving administrative reviews and civil service conduct.... |
| 1985 SLD 2267, 1985 PLC 960 | 622/929 of 1984 , decided on 12.05.1985 | In the case of Ch. Muhammad Ayub vs. Secretary to Government QF Punjab, Excise and Taxation Department, the Service Tribunal addressed an appeal under the Punjab Service Tribunals Act regarding adverse remarks made against the appellant. The appellant contested the remarks, stating that they were baseless and did not reflect his actual performance. The Tribunal examined the evidence provided, including comparative figures of seizures and tax recoveries, which indicated that the appellant's performance during his tenure was superior to that of his predecessor. The Tribunal concluded that the remarks were unjustified and ordered their expungement. This case highlights the importance of accurate performance evaluations in public service and the need for due process in recording adverse remarks against officials.... |
| 1956 SLD 119 = (1956) 29 ITR 1013 | This case revolves around the legal status of a partnership formed after the death of a partner, Mataprasad. The court examined the validity of the partnership deed created between his widow, Saraswatibai, and Dwarkaprasad. The critical aspect was whether the partnership could be registered under the Income-tax Act despite the involvement of minors. The court emphasized the importance of the partnership's genuineness, irrespective of the minors' status. The decision underscored that the income-tax authorities cannot adjudicate on family matters concerning the rights of minors against their mother. The ruling reinstates the principle that as long as the partnership deed meets legal requirements, it should be recognized. This case is significant in understanding partnership law, particularly in contexts involving family and inheritance, alongside its implications for taxation. It highlights the balance between tax regulations and familial rights.... | |
| 2020 SLD 290 = 2020 MLD 194 | Criminal Appeal No. 240 of 2018 , decided on 27.02.2019 | In the case of Saleh Khan vs. The State, the Lahore High Court dealt with a criminal appeal concerning the conviction of Saleh Khan for the murder of his wife, Hayat Mina, under Section 302(b) of the Pakistan Penal Code. The incident occurred on March 17, 2017, when Saleh Khan allegedly shot his wife following a dispute. The trial court found him guilty based on eyewitness testimonies and forensic evidence, despite the absence of a clear motive. The High Court emphasized the credibility of the eyewitnesses, who were the victim's parents, and noted that it is rare for relatives to falsely implicate an accused in such grave matters. The court also highlighted the importance of the forensic evidence linking the accused to the crime. The appeal was ultimately dismissed, affirming the trial court's decision and sentence. This case underscores the judicial process in Pakistan regarding serious criminal offenses, the role of eyewitnesses, and the significance of forensic evidence in securing ... |
| 2014 SLD 322, 2014 PLC 1250 | Civil Petition No. 200 of 2013 , decided on 13.08.2013 | In the landmark case of Civil Petition No. 200 of 2013, the Supreme Court of Pakistan addressed the issue of vacancy allocation in the Federal Public Service Commission (FPSC) following a competitive examination. The case arose when two candidates, Amna Afridi and Romana Fazal, contested their allocations to the Information Group. The FPSC initially allocated the group to Afridi based on a merit list that later revealed a mistake regarding Fazal's domicile. The Islamabad High Court ruled in favor of Afridi, allowing her adjustment along with Fazal, increasing the vacancies beyond the set quota. The Supreme Court, however, overturned this decision, asserting that the FPSC's allocation rules must be adhered to and that the creation of additional vacancies was not permissible. This case highlights critical legal principles regarding administrative errors, the concept of vested rights, and the strict adherence to established governmental policies and regulations. Keywords: Federal Public S... |
| 2003 SLD 2621, 2003 CLC 1118 | Civil Revision No.7 of 1996 , decided on 18.02.2003 | In this case, the Peshawar High Court addressed a civil revision regarding the ownership of land under the West Pakistan Land Revenue Act and Specific Relief Act. The petitioners contested the validity of a mutation claiming ownership through pre-emption. The court emphasized the legal principle that an unattested mutation holds no validity in law. The decision underscored the burden of proof lying on the party claiming title through mutation, reinforcing the need for proper documentation and attestation in property claims. This case highlights the importance of adhering to legal procedures in land transactions and the implications of failure to do so, ensuring that property rights are protected under the law. Keywords include land ownership, mutation validity, property law, and legal procedures.... |
| 1996 SLD 262, 1996 PLD 827 | C.P.175-P of 1995 , decided on 21.05.1996 | This case revolves around the legality of the cancellation of a lease deed under the North-West Frontier Province Waqf Properties Ordinance, 1979. The petitioners challenged the order of the trial court which had declared their suit non-maintainable due to jurisdictional issues. The High Court, however, remanded the case, stating that the determination of jurisdiction was contingent upon resolving factual disputes, thus necessitating the filing of written statements and evidence. The Supreme Court upheld this view, reiterating the principle that civil courts can review actions by special tribunals for legality and mala fides, leading to the dismissal of the petition for leave to appeal. This case highlights the intersection of property law and jurisdictional authority within specialized legal frameworks, underscoring the importance of due process in legal proceedings.... |
| 1980 SLD 1383, 1980 PLC 329 | Appeal No. 42 (R) of 1978 | This case revolves around the appeal filed by Aftab Ahmad Mirza against Pakistan National Council of the Arts regarding his reversion from the position of Director to Deputy Secretary. The primary legal framework involved includes the Corporation Employees (Special Powers) Ordinance, 1978, and the Service Tribunals Act, 1973. The Tribunal deliberated on the jurisdictional limits imposed by these laws and previous case law, determining that the appellant's circumstances did not grant him the right to appeal. The decision highlights the importance of understanding the specific provisions that govern employment status and the rights of employees within statutory bodies. Keywords include 'Service Tribunal', 'Corporation Employees Ordinance', 'jurisdiction', 'employment law', and 'statutory bodies'. The ruling emphasizes the legal distinctions that impact an employee's ability to seek redressal in service matters.... |
| 2006 SLD 2551, 2006 SCMR 856 | Criminal Petition No.59-L of 2003 , decided on 13.07.2005 | This case revolves around a criminal petition challenging a Lahore High Court decision that reversed a lower court's dismissal of charges under the Penal Code for murder and attempted murder. The petitioners argued that the High Court acted without considering evidence, leading to a miscarriage of justice. The Supreme Court clarified that it could not adjudicate on the factual basis of the case, which was the domain of the Trial Court. The ruling underscored the importance of a fair hearing and the necessity for the Trial Court to examine all relevant evidence before determining guilt or innocence. Keywords include Supreme Court of Pakistan, Lahore High Court, criminal law, evidence, police encounter, miscarriage of justice, and legal representation in criminal cases.... |
| 2023 SLD 6578 | P.T.R No.173 of 2013 | ... |
| 2003 SLD 3291, (2003) 264 ITR 410 | F.M.A. NO. 255 OF 1993 , decided on 11.07.2003 | This case revolves around the reopening of income tax assessments for the assessment years 1968-69 to 1973-74 concerning the payment of commission to a sole selling agency. The Income Tax Officer (ITO) issued notices under section 148, alleging that the commission payments were not scrutinized properly and constituted an extension of the managing director's own establishment, intended to divert income. The court examined whether the assessee had disclosed all material facts fully and truly. The ruling emphasized the importance of true disclosure in tax assessments and clarified that the mere production of agreements does not suffice. The court also referenced prior judgments to underscore the obligation of the assessee to inform the tax authorities of relevant facts. The decision reinforced the ITO's authority to reopen assessments when new information indicates potential income escaping tax. The case highlights key aspects of tax law and the responsibilities of corporate entities.... |
| 1992 SLD 845 = 1992 CLC 1279 | Writ Petition No. 1837 of 1969 , decided on 16.11.1991 | This case revolves around the Colonization of Government Lands (Punjab) Act and the rights of an allottee under the Well Sinking Scheme. The petitioner, Muhammad, was allotted land which he cultivated and developed over a span of more than 30 years. The Lahore High Court's decision emphasized the importance of fulfilling conditions for ownership rights, including continuous possession and investment in the land. The ruling underscored legal principles surrounding land ownership and the implications of authority actions regarding resumption of land. Keywords: land ownership, legal rights, Lahore High Court, Well Sinking Scheme, government land resumption.... |
| 2024 SLD 81, 2024 PLD 18 | F.A.O. No. 70 of 2022 , decided on 03.10.2023 | In the case of F.A.O. No. 70 of 2022, the Islamabad High Court addressed the appeal of the National Highway Authority (NHA) against an arbitration award favoring Messrs Sardar Muhammad Ashraf D. Baloch (Private) Limited. The appeal arose from the NHA's objections to the Trial Court's decision, which had ruled in favor of the arbitration award made on September 14, 2021. The Court highlighted the significance of legal advice in decision-making, indicating that the NHA's failure to heed such advice led to unnecessary litigation and financial penalties. The Court reaffirmed the principles of the Arbitration Act, 1940, particularly sections 30, 33, and 39, emphasizing the limited grounds on which arbitration awards can be challenged. The ruling serves as a critical reminder for public entities to maintain accountability and adhere to expert legal guidance in their operational decisions, especially in matters involving significant public funds and ongoing liabilities. This case illustrates ... |
| 2024 SLD 4685, 2024 PLJ 534 | C.P.L.As. Nos. 1328 to 1329 and CMA 3554 of 2024 , decided on 06.05.2024 | In a landmark case before the Supreme Court of Pakistan, the allocation of reserved seats for women and non-Muslims was scrutinized. The court underscored the principles of proportional representation as outlined in the Constitution of Pakistan. The Sunni Ittehad Council, having not contested in the general elections, was deemed ineligible for the reserved seats. The court's ruling reinstated the significance of democratic representation in assemblies, ensuring that the electorate's voice is truly reflected. The decision also highlights the court's commitment to fairness and transparency in the electoral process, setting a precedent for future cases involving political representation. This case is vital for understanding the intricate balance between electoral laws and constitutional mandates, reinforcing the imperative that political parties must actively participate in elections to be eligible for representation. Keywords such as 'electoral representation', 'constitutional law', and ... |
| 2020 SLD 2352, 2020 PLC 1156 | C.Ps. Nos. D-228 of 2004, 2157 of 2008, 2576, 2353 , decided on 13.02.2020 | This case revolves around the allegations of manipulation and corruption in the Combined Competitive Examination conducted by the Sindh Public Service Commission (SPSC) in 2003. The petitioners argued that favoritism led to the wrongful selection of candidates, undermining the merit-based system essential for civil service appointments. The Sindh High Court, presided over by Justices Muhammad Ali Mazhar, Abdul Maalik Gaddi, and Muhammad Saleem Shaikh, found significant evidence of tampering with results and irregularities in the examination process. The court highlighted the importance of maintaining integrity and transparency in public appointments, ordering the establishment of an Inquiry Commission to investigate the claims thoroughly. The decision underscores the principles of justice and the necessity of ensuring that civil service positions are awarded based on merit rather than personal connections or favoritism, which could lead to a compromised civil service structure. The cou... |
| 1998 SLD 172, 1998 PTD 1183, (1997) 224 ITR 464 | Income Tax Reference No.42 of 1991 , decided on 23.09.1996 | This case revolves around the reassessment of a charitable trust, Sree Narayana Chandrika Trust, under the Income Tax Act, 1961. The key issue was whether the Income-tax Officer was justified in reopening the assessment for the assessment year 1973-74 due to the non-disclosure of relationships that could affect the trust's exemption status. The court ruled that the trust's partners were closely related to the managing trustees, a fact that was not disclosed in the original assessment. This failure to disclose led to the conclusion that the exemption under sections 11 and 12 was improperly granted, as it violated the provisions of sections 13(1)(c)(ii) and 13(2)(h) of the Income Tax Act. The decision emphasizes the importance of transparency in financial disclosures by charitable entities to ensure compliance with tax laws. Keywords such as 'Income Tax Act', 'charitable trust', 'reassessment', and 'tax exemption' are crucial for understanding the legal implications of this case and its ... |
| 1975 SLD 689, (1975) 100 ITR 433 | MISC. IT REFERENCE No. 394 OF 1966 , decided on 08.04.1971 | In the case of Commissioner of Income Tax v. Raja Mohd. Amir Ahmad Khan, the Allahabad High Court addressed the issue of penalty under Section 271(1)(c) of the Income-tax Act, 1961, relating to concealment of income. The case revolves around the assessment year 1942-43, where the Income-tax Officer (ITO) initiated proceedings concerning a sum of Rs. 9,45,000 credited to the assessee's account. The assessee claimed that this amount was derived from gujara income accumulated by his mother and grandmother. The ITO dismissed this explanation and assessed the amount as income from other sources, leading to a penalty of Rs. 2 lakhs. The Tribunal later ruled that the department failed to substantiate the claim that the amount constituted taxable income, ultimately leading to the deletion of the penalty. This case underscores the necessity for the department to provide robust evidence in penalty proceedings and illustrates that a mere rejection of an explanation does not suffice to infer incom... |
| 1983 SLD 139, 1983 SCMR 823 | Civil Appeal No. 60 of 1979 , decided on 26.06.1983 | This case revolves around the inheritance rights of Mst. Sardara, who claimed shares from the estate of her uterine brother Ajun under Muhammadan Law. The Supreme Court of Pakistan examined the legal provisions related to inheritance for uterine siblings and found that Mst. Sardara was entitled to 1/6th of Ajun's estate rather than 1/2 as previously awarded by the lower courts. The final judgment emphasized the importance of correctly interpreting inheritance laws, particularly in cases involving complex familial relationships. This decision is pivotal for understanding the nuances of inheritance under Islamic law and reinforces the necessity for accurate legal representation in civil appeals. The court's ruling serves as a significant reference for future cases involving similar issues, highlighting the critical role of legal expertise in navigating the intricacies of inheritance disputes.... |
| 1998 SLD 1462, 1998 PLC 815 | Civil Petition No. 21 of 1995 , decided on 26.06.1995 | In the case of Civil Petition No. 21 of 1995, the Supreme Court of Pakistan examined a disciplinary action involving Juma Khan, an Assistant Director at the National Trading Bureau. The petitioner sought leave to appeal after the Federal Service Tribunal upheld a minor penalty of censure against him for alleged misconduct related to the misplacement of a procurement file. The court's ruling underscored the necessity of conducting inquiries in compliance with legal standards, ensuring that civil servants receive fair opportunities to defend themselves. The judgment serves as a crucial reference for similar cases involving administrative justice and the rights of civil servants within the framework of the Constitution of Pakistan (1973). Key legal concepts such as due process, administrative justice, and civil service regulations are central to this case, making it significant for legal practitioners and scholars alike.... |
| 2014 SLD 283, 2014 SCMR 1628 | Criminal Petition No.1003-L of 2012 , decided on 15.01.2013 | This case revolves around the granting of pre-arrest bail to Fayyaz Ahmed, a public servant accused of misconduct related to a Power of Attorney. The Supreme Court of Pakistan examined the allegations thoroughly, emphasizing the lack of concrete evidence against the petitioner and the procedural irregularities in the accusations. The decision highlighted the importance of protecting public servants from unwarranted arrests, especially when they have complied with investigative processes. The Court's ruling underscores the balance between combating corruption and ensuring legal rights, a crucial aspect of criminal law. This case serves as a precedent for similar future cases where public servants face allegations without substantial proof.... |
| 2023 SLD 1527 | J. C. M. No. 06 of 2022 , decided on 22.03.2023 | In the case of J. C. M. No. 06 of 2022, the Sindh High Court evaluated the dispute involving B.R.R. Investment (Private) Limited, BRR Guardian Limited, and B.R.R. Guardian Modaraba against ECP. The court’s decision was rendered on March 22, 2023, highlighting the obligations of the petitioners under the law and the regulatory framework that governs their operations. This case serves as a significant reference point for understanding the interplay between corporate governance and regulatory compliance within the financial sector. The ruling underscores the importance of adhering to established legal standards and the potential consequences of non-compliance. Keywords such as 'corporate governance,' 'regulatory compliance,' and 'financial sector law' are critical in discussing the implications of this case. Legal practitioners and entities involved in similar sectors should take note of this judgment as it may influence future legal interpretations and regulatory practices.... |
| 2023 SLD 925, 2023 MLD 688 | W.P. No. 1120-M of 2018 , decided on 04.07.2022 | This case revolves around the petition filed by LIAQAT ZARIN and others against Mst. NOORUL HARAM and another in the Peshawar High Court. The court, presided over by MUHAMMAD IJAZ KHAN, J, heard the case on July 4, 2022. The petitioners sought interim relief, and the court's decision emphasized the significance of legal recourse in protecting individual rights. The ruling underscores the role of the judiciary in mediating disputes and ensuring compliance with legal standards. This case is pertinent in discussions about judicial interventions and the enforcement of legal rights, making it a vital reference point in contemporary legal discourse. Legal experts may find the implications of this decision relevant in cases involving similar legal principles, reinforcing the importance of thorough legal representation and the role of advocates in the justice system. The case also reflects ongoing trends in judicial interpretations that favor the protection of fundamental rights, establishing ... |
| 1994 SLD 465, 1994 SCMR 449 | Civil Petition for Leave to Appeal No. 193 of 1993 , decided on 20.10.1993 | This case revolves around the issue of an interim injunction related to a civil petition for leave to appeal in the context of the Civil Procedure Code and the Constitution of Pakistan. The Supreme Court addressed the importance of timely notice and the rights of parties involved in property disputes. The ruling highlights the court's authority to prevent the alienation of property during ongoing litigation, ensuring that parties cannot take undue advantage of the situation. The decision reinforces the principles of fairness and due process in the judicial system, emphasizing the need for parties to adhere to legal protocols. Key terms related to civil procedure, injunctions, and constitutional rights are significant in understanding the implications of this ruling in broader legal contexts.... |
| 1984 SLD 745, 1984 SCMR 1032 | Criminal Petition for Special Leave to Appeal No. , decided on 11.12.1983 | This case revolves around a criminal petition for special leave to appeal against an acquittal in a murder case. The Supreme Court of Pakistan emphasized the importance of adhering to procedural timelines, stating that the petition was time-barred by four days. The court reinforced the principle that once acquitted, the respondent gains the right to live free from the charges brought against him. The decision highlighted the rigorous standards required for condoning delays in filing petitions, ensuring that justice is served while maintaining the integrity of the judicial process. The court's ruling illustrates the balance between the rights of the accused and the necessity of timely legal proceedings.... |
| 2021 SLD 1002, 2021 PTD 1042, (2021) 124 TAX 603 | Special Customs Reference Applications Nos. 295 to , decided on 15.02.2021 | In the landmark decision rendered on February 15, 2021, the Sindh High Court adjudicated Special Customs Reference Applications Nos. 295 to 448 and 461 to 532 of 2014, involving THE COLLECTOR OF CUSTOMS and MESSRS DREAM GARMENTS. Central to the case was the interpretation and application of section 196 of the Customs Act, 1969, which governs the limitation period for filing such references. The petitioner, represented by advocates Muhammad Khalil Dogar and Mirza Nadeem Taqi, contended that the applications were filed within the prescribed 90-day period, asserting that the impugned order was received on February 10, 2014. However, the court meticulously examined the timeline, revealing that the applications were lodged on May 3 and May 9, 2014, thereby exceeding the limitation period which had expired on March 30, 2014. The court underscored the principle that government departments, despite their stature, are not exempt from adhering to statutory timelines and cannot seek preferential... |
| 2019 SLD 980, 2019 PLJ 320 | Crl. A. No. 484 of 2017 , decided on 14.01.2019 | In the case of Ahmed Khan @ Ahmed Qais vs. State, the Lahore High Court addressed significant legal issues regarding the burden of proof in narcotics cases under the Control of Narcotics Substances Act, 1997. The court emphasized the principle that the prosecution must establish its case beyond a reasonable doubt. The absence of the key complainant during the trial severely undermined the prosecution's case, as it did not allow for the necessary cross-examination of crucial evidence. The judgment underscored the importance of the right to a fair trial and the presumption of innocence in criminal proceedings. The court's ruling aligns with established legal precedents that prioritize the protection of innocent individuals from wrongful convictions. This case highlights the critical role of procedural integrity in the administration of justice and serves as a reminder of the judicial system's commitment to upholding the rights of the accused.... |
| 2010 SLD 1018 = 2010 PLJ 203 | Crl. Appeal No. 24/I of 2008 , decided on 28.10.2009 | In the pivotal case of Criminal Appeal No. 24/I of 2008, adjudicated by the Federal Shariat Court, the appellant Irfan was convicted under Section 302(b) of the Pakistan Penal Code for the grievous act of murdering the victim by forcibly pouring acid into her mouth. The decision, rendered on October 28, 2009, follows a comprehensive hearing that began on September 10, 2009. The court, presided over by Justices Muhammad Zafar Yasin and Syed Afzal Haider, meticulously reviewed extensive evidence, including testimonies from multiple witnesses and medical reports detailing the severe injuries inflicted upon the victim. Irfan, represented by Advocate Mr. Mushtaq Ahmed Mohal, faced the prosecution led by Deputy Prosecutor General Mr. Arif Karim Chaudhary, who presented compelling evidence of premeditation and malicious intent. The court acknowledged significant lapses in the investigative process, particularly the non-compliance with Section 174-A of the Criminal Procedure Code, which mandat... |
| 1965 SLD 114, 1965 PLD 466 | K-18 of 1965 , decided on 09.03.1965 | In the landmark case of Civil Petition for Special Leave to Appeal No. K-18 of 1965, the Supreme Court of Pakistan deliberated on crucial aspects of Article 58 of the Constitution of Pakistan (1962). The case, cited as 1965 SLD 114 and 1965 PLD 466, addressed whether a letter penned by an Advocate on behalf of the debtor constituted an acknowledgment of liability sufficient to extend the limitation period. Presided over by Chief Justice A. R. Cornelius and Justice B. Z. Kaikaus, the Court examined the procedural nuances of granting leave to appeal, especially in instances where single judges of the High Court are involved in second appeals. Emphasizing the importance of final judgments and the necessity of obtaining proper certification under Letters Patent appeal, the Supreme Court granted leave to appeal while clarifying that this decision should not serve as a legal precedent. This case underscores the intricate balance between procedural correctness and substantive justice within P... |
| 2011 SLD 817, 2011 CLC 1844 | F.A.O. No.87 of 2009 , decided on 19.07.2011 | In the landmark case F.A.O. No.87 of 2009, adjudicated by the Quetta High Court on July 19, 2011, Judge Jamal Khan Mandokhail delivered a decisive judgment favoring the tenant, Mahesh Kumar Chawala, against the landlord, Haji Abdul Karim. The core of the dispute revolved around the West Pakistan Urban Rent Restriction Ordinance (VI of 1959), specifically Section 13(4), which governs the eviction of tenants based on subletting and the landlord's bona fide need for property use. The landlord's application failed to substantiate the necessity of his son occupying the shop, as he did not specify which son was jobless or provide evidence to support this claim. Furthermore, the landlord did not include the alleged sublessee, Nehal Khan, as a party to the case, undermining the validity of the subletting allegation. The court highlighted significant procedural lapses, including the lack of the son's testimony and the absence of the sublessee in the legal proceedings, rendering the eviction ord... |
| 2003 SLD 3268, 2003 PLD 23 | Civil Revision No. 648 of 2000 , decided on 18.10.2002 | This case revolves around a land dispute involving Khasra Nos. 1188 and 1190, where the petitioners contested the ownership and possession claims made by the respondents. The trial court, after thorough examination of evidence and hearing arguments from both parties, appointed a Local Commissioner to assess the land's demarcation. The report from the Local Commissioner was pivotal in the trial court's decision, which was later upheld by the appellate court. The High Court found no grounds for interference, emphasizing the importance of the Local Commission's findings in establishing ownership. This case highlights key legal principles under the Specific Relief Act and the Civil Procedure Code, particularly concerning land demarcation and the evidentiary weight of Local Commission reports. It is essential for legal practitioners to understand the implications of such rulings in land ownership disputes, as they underscore the significance of proper procedural adherence and the role of ev... |
| 1974 SLD 666, (1974) 97 ITR 493 | CIVIL APPEAL No. 1553 OF 1970 , decided on 12.11.1974 | In the landmark case of C. Krishna Prasad v. Commissioner of Income Tax, the Supreme Court of India addressed the intricate issue of whether a single individual could be assessed as a Hindu Undivided Family (HUF) under the Income-tax Act, 1961. The court's ruling was clear: plurality of persons is a fundamental attribute of a family, and thus, an individual alone does not constitute an HUF. This case revolved around the interpretation of Section 4 and Section 2(31) of the Income-tax Act, which define the taxable entities. The appellant, a bachelor, argued that he should be assessed as an HUF based on properties received from a partition of a joint family. However, the court rejected this claim, affirming that the legal distinction between an individual and an HUF must be maintained. The judgment highlights the significance of understanding familial structures in the context of tax law, reinforcing that tax assessments must reflect the actual status of individuals concerning familial re... |
| 2011 SLD 2746 = (2011) 335 ITR 1 | In the case of Sheetal Khurana Foods (P.) Ltd. v. Punjab and Haryana High Court, the court examined whether income from property leasing could be classified as business income under the Income-tax Act, 1961. The core issue was whether the leasing activity was a primary business operation or merely a means to mitigate losses from other business activities. The Tribunal concluded that the main business of the assessee was food manufacturing, and the leasing arrangement was not a temporary or incidental activity but a long-term strategy to earn rental income. This case highlights the critical distinction between business income and rental income, emphasizing the importance of intention in categorizing income sources. The ruling has implications for companies engaged in multiple income-generating activities, particularly in the context of tax assessments. Key considerations include the nature of the business, the duration of leasing agreements, and the overarching business objectives. This... | |
| 1980 SLD 803, (1980) 122 ITR 567 | IT REFERENCE No. 27 OF 1971 | In the case concerning the application of section 271(1)(c) of the Income-tax Act, 1961, the Rajasthan High Court addressed the issue of penalties for concealment of income. The case involved Dr. R.C. Gupta, who admitted to unrecorded profits from his business operations, specifically the sale of imported cycle parts. The Income Tax Officer (ITO) found discrepancies in the reported income, leading to an assessment of additional taxable income and subsequent penalty proceedings. The Tribunal initially ruled in favor of the assessee, stating the department had not sufficiently proved concealment. However, the High Court reversed this decision, emphasizing that the admission of concealed profits by the assessee constituted adequate evidence for imposing penalties under the Income-tax Act. The ruling highlighted the importance of accurate income reporting and the consequences of failing to disclose all sources of income, reinforcing the legal obligations of taxpayers to maintain transparen... |
| 1968 SLD 194, (1968) 68 ITR 849 | No. 52 of 1964 | In the landmark case of Narayanlal P. Lahoti v. Controller of Estate Duty, the Supreme Court delivered a pivotal judgment on the treatment of insurance policies within a Hindu Undivided Family (HUF). The core issue revolved around whether the insurance policies taken out by the deceased, with premiums paid from HUF funds, should be considered part of the joint family estate or the individual's property. Despite the premiums being financed by family funds, the deceased had nominated his wife as the beneficiary, and the policy proceeds were credited to her separate account, not the HUF account. The Court meticulously analyzed the family's conduct at the time of premium payment, determining that the intention was to benefit the deceased individually rather than the entire joint family. This interpretation aligns with prevailing legal standards under the Estate Duty Act, 1953, specifically Section 14, which guides the classification of specific financial instruments within HUFs. The decisi... |
| 1979 SLD 1085, 1979 PLC 513 | KAR-304 of 1979 , decided on 31.07.1979 | In the pivotal case KAR-304 of 1979, adjudicated by the Labour Appellate Tribunal in Sindh, Abdul Qayyum challenged his termination by Messers Cotton Trading Corporation of Pakistan Ltd. under Section 25-A of the Industrial Relations Ordinance (XXIII of 1969). The central issue was whether Qayyum, who served as Assistant Manager and subsequently as Manager-Designate, qualified as a 'workman' eligible for protection under the ordinance. The First Sind Labour Court dismissed his application, determining that his supervisory roles excluded him from the ordinance's protections. This decision was upheld by the Labour Appellate Tribunal, which emphasized that Qayyum's responsibilities and salary positioned him outside the definition of a workman. Furthermore, his termination during an extended probation period was deemed compliant with his appointment terms. This case highlights the critical distinctions in labor law between managerial and non-managerial roles, underscoring the limitations o... |
| 2010 SLD 2769, (2010) 325 ITR 281 | In the landmark case of Mangla Homes (P.) Ltd. v. Income Tax Officer, the Bombay High Court deliberated on the classification of rental income under the Income Tax Act, 1961. Mangla Homes, a company primarily engaged in the business of dealing with and investing in properties, including flats, warehouses, and commercial spaces, faced financial constraints during a market recession. Unable to sell certain flats intended for trading, the company opted to lease them temporarily, earning income through license fees. While Mangla Homes categorized this rental income as business income, the revenue authorities disputed this classification, asserting it as income from house property as per Section 22 of the Income Tax Act. The Court meticulously analyzed the nature of the income, referencing the Supreme Court's decision in East India Housing & Land Development Trust Ltd. v. CIT, which delineated income sources under the Income Tax Act. The Court concluded that the rental income derived from ... | |
| 1993 SLD 1735, 1993 PLC 1659 | Service Appeal No. 474 of 1990 , decided on 31.12.1992 | This case revolves around the seniority dispute between Syed Aftab Hussain Shah Gardaizi and several Naib-Tehsildars within the Azad Jammu and Kashmir Revenue Department. The appellant challenged the Secretary's order that altered his seniority position without due process. The Tribunal emphasized adherence to established service rules and the necessity of notifications regarding administrative decisions. The ruling reinstated the appellant's rightful position in the seniority list based on his earlier appointment date, reinforcing principles of fairness and due process in civil service rankings. This case is essential for understanding administrative law and employee rights within government services in Azad Jammu and Kashmir, highlighting the necessity for clear communication and adherence to established protocols in service matters.... |
| 2000 SLD 1716, 2000 PLC 62 | Miscellaneous Appeal Nos. 13 and 14 of 1999, 45 of | This case revolves around the interpretation of the Provincial Employees' Social Security Ordinance, specifically concerning contributions towards social security by employers. The core issue was whether contributions were payable for employees whose wages had increased beyond Rs.1,500 after a specified date. The court examined the definitions within the Ordinance and the implications of amendments made in 1993, ruling that employers are not liable for contributions on wages exceeding the stipulated limit prior to the amendment date. This decision underscores the importance of legislative clarity and the proper construction of statutory language, reinforcing the protective intent of social security laws for employees while balancing the obligations of employers. Key legal principles of statutory interpretation were also discussed, emphasizing that provisions must be understood in their plain grammatical meaning unless ambiguity necessitates a more liberal interpretation. The case is si... |
| 1990 SLD 925, 1990 SCMR 1105 | 1-R of 1990 | In the landmark legal case "Muhammad Nawaz vs The State," adjudicated by the Supreme Court of Pakistan, a significant appeal was filed regarding a conviction under Section 304-1 of the Penal Code (XLV of 1860). The case citation includes 1990 SLD 925 and 1990 SCMR 1105, indicating its relevance and precedence in Pakistani jurisprudence. The decision date for this petition was February 18, 1990. Muhammad Nawaz sought leave to appeal against the Lahore High Court, Rawalpindi Bench's decision dated November 14, 1989. The High Court had dismissed his appeal, maintaining his conviction and sentence imposed by the learned Sessions Judge in Chakwal. The petitioner was initially convicted under Section 304-1 P.P.C., which pertains to culpable homicide not amounting to murder, with a sentence of ten years' rigorous imprisonment along with a fine. The core of the petition revolved around whether the assault committed by Nawaz could be classified as being under grave and sudden provocation, as ... |
| 1989 SLD 1506, 1989 PLC 705 | DGK-269 of 1988/Pb. , decided on 21.06.1988 | In the landmark case DGK-269 of 1988/Pb., adjudicated by the Labour Appellate Tribunal in Punjab, the appellant BASHIR AHMAD successfully challenged his dismissal from PUNJAB PROVINCIAL Co-OPERATIVE Bank Ltd. The core issue revolved around the improper handling of his grievance petition under the Industrial Relations Ordinance (XXLII of 1969), specifically sections 25-A and 38(3). The Tribunal highlighted significant procedural lapses, including the rejection of Ahmad's leave applications without proper record-keeping and the failure to allow him to cross-examine prosecution witnesses or present his defense adequately. The absence of a valid dispatch receipt for the rejection letter compounded the case against the employer. Represented by lawyer Habibullah Khan, Ahmad argued that the inquiry was biased and lacked fairness, a stance upheld by the Tribunal. In contrast, the respondent, represented by Mian Nisar Saleem, failed to substantiate the grounds for dismissal effectively. The Tri... |
| 1994 SLD 166, 1994 PTD 1303, (1994) 206 ITR 443 | Civil Appeals Nos. 2841 to 2844 of 1993 , decided on 11.01.1994 | In the landmark case of *COMMISSIONER OF INCOME TAX Vs. EXPRESS NEWSPAPERS LTD*, the Supreme Court of India addressed the complexities surrounding the Income Tax Act, 1961, particularly in relation to the provisions for settlement under Chapter XIX-A. The court scrutinized the application made by the respondent for settlement, which was deemed unmaintainable due to failure to disclose previously undisclosed income. The ruling highlighted the necessity for full transparency in such applications and reinforced the authority of the income tax authorities to investigate and gather evidence even after an application for settlement is filed. This case emphasizes the importance of adherence to legal requirements in the settlement process and serves as a critical precedent for future tax-related disputes, particularly those involving allegations of concealment and fraud. It brings to light the procedural safeguards embedded in the Income Tax Act, ensuring that the settlement process is not mis... |
| 1997 SLD 485, 1997 PLD 614 | Criminal Miscellaneous No. 61/T of 1997 , decided on 09.06.1997 | This case involves a petition for the transfer of a criminal case pending against Muhammad Ashraf Gondal in the Lahore High Court. The petitioner expressed concerns about the impartiality of the trial court due to a recent incident involving firing directed at the court. However, the court found that the petitioner did not demonstrate a reasonable apprehension that justice would not be served. The decision emphasized the importance of the trial court's ability to conduct a fair trial, regardless of external incidents. The legal standards for transferring a case were discussed, referencing previous case law to support the court's decision. The ruling reinforces the principle that mere allegations or incidents do not suffice to warrant a change of venue in criminal proceedings.... |
| 2023 SLD 6884, 2023 PLJ 21 | W.P. No. 1412 of 2020 , decided on 21.09.2022 | In the Landmark Case W.P. No. 1412 of 2020, adjudicated by the Islamabad High Court on September 21, 2022, the petitioner Mrs. Rubina Amjad filed a writ petition challenging the decree of suit No.154/2016, which had been decreed in favor of Javaid Shafique Saddiqui. The case, also cited as 2023 SLD 6884 and 2023 PLJ 21, revolved around the inheritance and partition of property shares among the legal heirs of Mrs. Saeeda Shafique. The crux of the dispute was the alleged oral and documented gift of 1/3rd share in Property No.1 to Javaid Shafique Saddiqui, formalized through a memorandum of gift dated December 14, 2010. Rubina Amjad contested the authenticity of this memorandum, asserting it was fabricated and void under the Specific Relief Act of 1877, section 42, and the Civil Procedure Code, section 12(2). The resolution of the case was heavily influenced by the Settlement Agreement dated September 20, 2016, wherein Rubina agreed to withdraw her initial suit in exchange for a settlemen... |
| 1987 SLD 1619, 1987 SCMR 812 | , decided on 10.03.1987 | The Supreme Court of Pakistan adjudicated a significant case on March 10, 1987, involving petitioners Aslam Riaz Hussain and Saad Saood against the respondent, Muhammad Khan. The case centered around the petitioners' attempt to seek pre-emption rights through a Civil Petition for Special Leave to Appeal No. 838 of 1981. Initially, the Lahore High Court had rejected their plaint due to deficiencies in court fees, despite giving them multiple opportunities to address these issues. Undeterred, the petitioners appealed to the District Judge, who overturned the rejection and remanded the case back to the trial court for further proceedings. However, during the appellate process, Muhammad Khan, the respondent, passed away. His legal representatives were subsequently brought onto the record, and the High Court, presided over by a single judge, accepted the appeal, restoring the original order from the trial court. The petitioners then sought leave to appeal this High Court decision to the Sup... |
| 1986 SLD 1067, 1986 SCMR 2012 | Civil Petition No. 232-R of 1985 , decided on 15.10.1986 | This case focuses on the legal intricacies surrounding the pre-emption of land under the Punjab Pre-emption Act, specifically in relation to the rights of those affected by the Mangla Dam Project. The petitioners sought to establish that their land was not subject to pre-emption due to a government notification. The case highlights the complexities of property rights in the context of public infrastructure projects and the legal protections afforded to affected individuals. The Supreme Court's decision to grant leave to appeal emphasizes the importance of examining the applicability of government notifications in property disputes. This case serves as a significant reference point for future legal interpretations of pre-emption rights in Pakistan.... |
| 2021 SLD 629, 2021 SCMR 510 | Criminal Petition No. 551 of 2020 , decided on 17.09.2020 | This case revolves around a criminal petition concerning the issuance of a dishonored cheque under Section 489-F of the Penal Code (XLV of 1860). The petitioner, found guilty by a Magistrate, faced a three-year rigorous imprisonment sentence that was upheld by the Supreme Court of Pakistan. The decision was based on solid evidence, including testimonies and documentation that confirmed the cheque's issuance and its bounce upon presentation. The court emphasized the significance of accountability in financial transactions, especially given the petitioner's record of similar offenses. The ruling serves as a reminder of the legal consequences associated with dishonesty in financial dealings, reinforcing the integrity of the banking system. Keywords such as 'dishonestly issuing a cheque', 'Penal Code', 'Supreme Court decision', and 'criminal appeal' highlight the case's relevance in legal discussions and can aid in SEO optimization.... |