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(FCNR) account, which was attached by the Income Tax Officer (ITO) under section 281B, and the entire amount was withdrawn against a demand.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... |
| 1998 SLD 1398, 1998 PLC 496 | Civil Appeals Nos. 1790 and 1791 of 1996 , decided on 18.11.1997 | This case involves two civil appeals in the Supreme Court of Pakistan regarding seniority claims under the North-West Frontier Province Civil Servants Act and related rules. The appeals arose from a judgment by the N.W.F.P. Service Tribunal, which had declared Muhammad Fasihuddin Khan senior to the appellants in the grade of Superintending Engineer. The main legal issue was whether Khan could claim seniority over those promoted while he was out of service due to dismissal. The Supreme Court found that the conditions attached to Khan's reinstatement, which included no entitlement to service benefits during his dismissal, prevented him from claiming seniority over the appellants. The court also addressed a time-barred appeal, ultimately condoning the delay due to procedural issues. The decision emphasized the importance of adhering to the conditions of reinstatement and the specific rules governing seniority within the civil service framework. Keywords for this case include 'seniority cl... |
| 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... |
| 1994 SLD 241, 1994 PTD 1019, (1994) 69 TAX 117 | W.T.As. Nos. 7/HO to 9/HO of 1989-90 , decided on 10.11.1993 | This landmark case, adjudicated by the Appellate Tribunal Inland Revenue, revolves around the Wealth Tax Act, 1963, especially focusing on the valuation of foreign properties under Section 7 and Rule 8(3). The appellant challenged the Wealth Tax Officer's method of valuing a property in Singapore by multiplying the Annual Letting Value (A.L.V.) by ten, arguing that this approach was intended for properties within Pakistan. The Tribunal concurred, emphasizing the impracticality of applying the same valuation criteria for foreign properties due to differences in location-specific factors. The decision underscores the necessity for the Wealth Tax Officer to rely on sale deeds or valuer's reports from the country where the property is located, unless contradictory evidence is presented. This case highlights the complexities of international property valuation under Pakistani tax laws and sets a precedent for considering local valuation factors when dealing with foreign assets. Keywords suc... |
| 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... |
| 2010 SLD 1203, 2010 YLR 91 | Petitions Nos. 176-C of 2007 and 9-C of 2009 , decided on 07.07.2009 | This case involves the legal dispute over the rightful ownership and distribution of a property initially purchased by Sardara. The Lahore High Court examined two petitions: one filed by Muhammad Sarfraz and others, and another by Raja, regarding the orders passed by the Punjab Cooperative Board for Liquidation (PCBL). The core issue revolved around the exclusion of some heirs from the property claims, which was later found to be based on fraudulent misrepresentation. The court directed that the property should be distributed among all legal heirs of Sardara according to their shares, subject to financial settlement with the PCBL. The judgment highlights the importance of ensuring that all legal heirs are fairly considered in property disputes, especially when fraud is involved. Keywords like 'property dispute', 'legal heirs', and 'fraudulent misrepresentation' are central to understanding this case. Notably, the decision serves as a reminder of the legal principles governing property ... |
| 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... |
| 2011 SLD 323, 2011 CLD 860 | Civil Petition No. 2519 of 2010 , decided on 14.02.2011 | In this landmark case, the Supreme Court of Pakistan ruled in favor of Javaid Iqbal, the respondent, against the State Life Insurance Corporation of Pakistan. The case revolved around two life insurance policies purchased by the respondent's deceased wife, Mst. Naseem Akhtar Chaudhri. The insurance company contested the payout, arguing that the policies were void due to the non-disclosure of a pre-existing illness, which they claimed breached the principle of Uberrima fides, or utmost good faith. However, the court found no concrete evidence to support the insurance company's claim of fraud. The court emphasized that the insurance policies were valid and had not lapsed, as premiums were duly paid. Furthermore, the court upheld the respondent's entitlement to liquidated damages as per the Insurance Ordinance, 2000, due to the company's unjustified withholding of the payout. This decision reinforced the importance of evidence in claims of breach of contract and highlighted the obligation... |
| 2004 SLD 3254, 2004 PLJ 800 | C.As. Nos. 1541 to 1544 of 2003 , decided on 01.06.2004 | This case delves into the legal intricacies surrounding the status of Frontier Corps members as civil servants under the Civil Servants Act, 1973, and their right to appeal in disciplinary matters before the Federal Service Tribunal. The Supreme Court of Pakistan evaluated whether the respondents, who were employees of the Frontier Corps, qualified as civil servants under Section 2(b) of the Civil Servants Act, 1973, and whether they could file appeals under the Service Tribunals Act, 1973. The court also examined the impact of the Removal from Service (Special Powers) Ordinance, 2000, on these legal provisions. The judgment highlighted the precedence of special laws, such as the Frontier Corps Ordinance, 1959, over general laws like the Ordinance of 2000, reinforcing the principle that special legislation prevails in cases of legal conflict. The court underscored the necessity of stringent discipline within para-military forces, which justifies the application of special laws with str... |
| 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... |
| 2004 SLD 1573, 2004 PLC 688 | Appeal No.467 of 2003 , decided on 26.06.2003 | In this landmark case, Dr. Yasmin Rashid, a former Professor of Obstetrics and Gynae, was dismissed from service under the Punjab Removal from Service (Special Powers) Ordinance, 2000, after participating in a hunger strike against government policies. The case was heard at the Service Tribunal, Punjab, where the Tribunal found that the charges of misconduct and instigation against Dr. Rashid were not substantiated by adequate evidence. Crucial to the case was the interpretation of fundamental rights under Articles 16, 17, and 19 of the Constitution, which guarantee freedom of assembly, association, and speech. The Tribunal emphasized that these rights cannot be overridden by subordinate legislation like the West Pakistan Government Servants (Conduct) Rules, 1966. The case highlights the importance of constitutional rights and sets a precedent for protecting the rights of civil servants to peaceful assembly and protest. The Tribunal ordered the reinstatement of Dr. Rashid, marking a si... |
| 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... |
| 2014 SLD 2147, 2014 CLD 1157 | B.O.S. No.14 of 1998 , decided on 17.03.2014 | In a landmark decision, the Peshawar High Court dismissed the suit filed by the National Bank of Pakistan against Messrs Khyber Textile Mills Ltd. for the recovery of an outstanding amount of Rs. 437,882,577. The court ruled that the suit was not maintainable due to the binding nature of the Incentive Scheme issued by the State Bank of Pakistan under Circular No.19. This scheme provided a one-time opportunity for bank defaulters to settle their dues at a concessional amount. The court noted that the defendants had complied with this scheme, and the bank's failure to object within the stipulated timeframe meant the settlement was final. The judgment emphasized the importance of adhering to statutory directives and the obligations of banking institutions to honor such settlements. Keywords such as 'bank loan recovery', 'State Bank of Pakistan Circular', and 'Incentive Scheme compliance' are crucial for understanding the case's impact on banking law and financial recovery processes.... |
| 2016 SLD 2203, 2016 YLR 685 | Civil Revision Petition No. 414-P with C.M. 623-P , decided on 26.04.2013 | This case, heard by the Peshawar High Court, involved a dispute over the Khyber Pakhtunkhwa Pre-emption Act, specifically Section 13, which deals with the performance of Talbs. The petitioner, Abdul Malik, sought revision against the judgment that favored the respondent, Mst. Gul Reban. The case centered on the execution and delivery of the notice 'Talb-e-Ishhad'. The trial court had initially dismissed the plaintiff's case due to alleged contradictions and lack of specific details in the plaint. However, the appellate court reversed this decision, finding no significant contradictions in the plaintiff's evidence and stating that the non-mention of certain details did not violate legal requirements. The revision petition was dismissed, affirming the appellate court's judgment. Key points included the acknowledgment of the notice receipt by the vendee and the legal precedence set by the case Daud Shah v. Waris Shah and others, which relaxed the requirement for dating the notice in the p... |
| 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 MLD 838, 2023 SLD 1722 | Civil Revision No. 74574 of 2019 , decided on 11.03.2022 | The case involves a civil revision petition filed by Messrs PREMIUM DEVELOPERS against MUHAMMAD TARIQ concerning a suit for specific performance of an agreement to sell and injunction. The Lahore High Court, presided by Shahid Bilal Hassan, J, heard the case. The primary issue was the determination of the balance consideration amount in a bilateral agreement between the petitioner and the respondent. The petitioner claimed compliance with the agreement terms, but the respondent failed to fulfill his part by not providing sales records and measurements of the remaining assets. The High Court set aside the Trial Court's order, emphasizing the bilateral nature of the agreement and the need for both parties to perform their obligations step by step. The decision referenced previous cases like 2017 SCMR 2022 and 2020 CLC 291. This case highlights the importance of clear terms in agreements and the responsibilities of parties in bilateral contracts. Keywords: specific performance, bilateral ... |
| 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.... |
| 1990 SLD 2280, 186 ITR 728 | The case involved the Allahabad High Court deciding on whether the income of a trust created by Surji Devi Kunji Lal Jaipuria was exempt from tax under section 11 of the Income-tax Act, 1961. The trust was initially denied exemption for assessment year 1970-71 based on earlier decisions from assessment year 1961-62, where the assessee conceded that some trust objects were non-charitable. However, the Supreme Court later overruled the Gujarat High Court's decision that formed the basis of the earlier concession. The Tribunal ruled in favor of the assessee, stating that the trust's objectives, which included social welfare and helping the Vaishya community, were charitable. The High Court upheld this decision, affirming that a purpose need not solely benefit the poor but should benefit a section of the public to be considered charitable. This case highlights the importance of judicial precedents and the concept of res judicata in tax exemption cases. Keywords: Allahabad High Court, Incom... | |
| 1984 SLD 458, 1984 SCMR 272 | Civil Petition for Special Leave to Appeal No. K-2 , decided on 02.10.1983 | This case involves a dispute over the ejectment of Muhammad Umar from his residential premises due to alleged default in rent payment and the personal requirement of the landlord. The original landlord, Syed Nasiruddin, filed an ejectment application, which was later pursued by Mrs. Parveen Hilaluddin after she purchased the property. The Rent Controller found in favor of the petitioner, Muhammad Umar, but the Additional District Judge disagreed, finding that Umar had defaulted on rent payments. The Sind High Court upheld this finding, leading to Umar seeking leave to appeal to the Supreme Court. The Supreme Court dismissed the petition, agreeing with the lower courts' findings. This case highlights key legal issues in landlord-tenant disputes, particularly regarding rent default and the requirements for appeal. The involvement of multiple legal statutes, such as the Constitution of Pakistan and the West Pakistan Urban Rent Restriction Ordinance, emphasizes the complexity of such cases... |
| 1960 SLD 415, 1960 PLD 212 | Writ Petition No.420 of 2015 , decided on 23.12.2015 | The case involved a challenge to the Khyber Pakhtunkhwa Medical Teaching Institutions Reforms Act, 2015, which aimed to provide autonomy to medical institutions in the province. The petitioners, including Dr. Iftikhar Ahmed and various medical associations, argued that the Act was unconstitutional and undermined the autonomy of medical institutions. They contended that it allowed non-doctors to administer medical institutions, which could affect service structures and led to the abolishment of certain posts. The court, presided over by a bench including Justice Mazhar Alam Khan Miankhel and Justice Nisar Hussain Khan, examined the constitutionality of the Act. The court found that the Act was within the legislative competence of the provincial legislature, aligning with the Constitution of Pakistan, 1973, which provides provinces with autonomy in legislative and administrative matters. The court rejected the argument that the Act was enacted with malafide intent to nullify previous cou... |
| 2014 SLD 1749, 2014 CLC 1076 | Election Appeal No.1-A of 2014 , decided on 30.04.2014 | This case, Election Appeal No.1-A of 2014, was heard by the Lahore High Court and involved the Representation of the People Act, 1976. The key issue was the disqualification of a candidate due to alleged illegal practices during elections. The appellant, Muhammad Adnan, objected to the nomination papers of the respondent, citing two main reasons: default on the cost of an election petition and involvement in illegal practices. The court found that the costs were a personal obligation and not government dues, and the respondent was not directly guilty of illegal practices. Therefore, the candidature did not suffer from disqualification. The decision, dated 30-04-2014, dismissed the appeal, upholding the Returning Officer's order. This case highlights the legal nuances in election laws, focusing on disqualification criteria and the interpretation of government dues. The decision underscores the importance of direct involvement in illegal practices for disqualification, setting a preceden... |
| 1997 SLD 465, 1997 PTD 926, (1997) 75 TAX 103 | R. As. Nos. 149/LB to 151/LB of 1996 , decided on 16.02.1997 | In this case before the Income Tax Appellate Tribunal, the matter concerned the application of the Wealth Tax Act, particularly Section 27, regarding the ownership and taxation of property. The respondent A.O.P. was involved in real estate, constructing a building at Sadiq Plaza, Lahore. The primary issue was whether the A.O.P. could be considered the owner of the plot for wealth tax purposes. The Tribunal found that the A.O.P. was not the rightful owner, as the land was owned by M/s. NICFC, and thus, wealth tax could not be levied on the plot value. The Tribunal's decision was influenced by previous cases, including Mehran Associates v. CIT, which supported the notion of dual ownership of land and structure. The Tribunal concluded that the factual findings did not give rise to a question of law, and the request for reference to the High Court was denied, emphasizing that the Revenue had failed to provide adequate evidence to challenge the Tribunal's findings. This case highlights the ... |
| 1996 SLD 143, 1996 PTD 808, (1995) 74 TAX 32 | M.A. No. 346/LB of 1995 , decided on 12.03.1996 | This case revolves around the procedural intricacies of the Income Tax Ordinance, 1979, focusing on sections 134 and 138, and the rules governing appeals and revisions. The primary issue was the assessee's application for condonation of delay in filing an appeal due to the Revenue's failure to notify them of its appeal in time. The Tribunal deliberated on the implications of sections 134 and 138, emphasizing the procedural difficulties faced by the assessee. The Tribunal highlighted the need for clarity in procedural rules to ensure fairness and prevent undue disadvantages to the assessee. The decision reflects the Tribunal's understanding of the administrative and judicial processes, acknowledging the challenges faced by taxpayers in navigating the legal landscape. It emphasizes the significance of timely communication and the impact of procedural missteps on the rights of the parties involved. The case underscores the importance of ensuring that legal procedures do not become a tool ... |
| 1995 SLD 244, 1995 SCMR 1040 | Civil Petition for Leave to Appeal No. 378 of 1994 , decided on 19.02.1995 | In the case of Muhammad Hussain vs. Inspector General of Police, N.W.F.P, the Supreme Court of Pakistan dealt with an appeal concerning the dismissal of a case by the Service Tribunal due to non-prosecution. The petitioner, Muhammad Hussain, failed to attend the initial hearing, and neither did his lawyer provide a valid reason for their absence. The Tribunal refused to restore the appeal, citing a lack of satisfactory justification from the petitioner. The Supreme Court reviewed the case, including the Tribunal's records, and found the Tribunal's decision to be correct. The court emphasized the importance of providing a valid explanation for absence in legal proceedings. The case highlights the procedural aspects of service law under the North West Frontier Province Service Tribunals Act and the constitutional provisions under Article 212(3) of the Constitution of Pakistan, 1973. Ultimately, the Supreme Court denied the petitioner's request for leave to appeal, reinforcing the Tribuna... |
| 1988 SLD 2884, 1988 SCMR 1973 | Criminal Appeal No. 112 of 1988 , decided on 07.08.1988 | This case involves a criminal appeal filed in the Supreme Court of Pakistan against a decision by the Lahore High Court. The appeal was brought by Mst. Khalida Numtaz, the appellant, against Hamid Ali Khan and others, the respondents. The core issue was the High Court's decision to suspend the sentences of the respondents and grant them bail. The court had misread the sentences under various sections of the Penal Code and allowed bail based on grounds that required deeper appreciation of evidence, which should have been assessed during the main appeal hearing. The Supreme Court found that the High Court's decision was flawed as it misinterpreted the sentences and failed to provide cogent reasons for suspending the sentences and granting bail. Consequently, the Supreme Court set aside the High Court's order, canceled the bail, and directed that the respondents' appeal be expedited once they surrendered to the police. This case highlights the importance of accurate interpretation of lega... |
| 1986 SLD 464, 1986 SCMR 432 | 67 and 82 of 1978 , decided on 08.05.1985 | This case involves a dispute regarding the land holdings of Syed Muhammad Abbas Shah, the Sajjadanashin of Dargah Hazrat Syed Daud Bandgi Kirmani. The case was heard by the Supreme Court of Pakistan following an appeal from the Lahore High Court's decision. The primary issue was the adherence to gifts made by Syed Muhammad Abbas to his mother and deceased wife, which he sought to withdraw. The High Court allowed Abbas to exercise fresh choice regarding his land holdings but imposed conditions concerning the previously made gifts. Abbas also claimed a 10% reduction in produce index units for lands irrigated by lift arrangement, which was rejected by both the High Court and the Supreme Court due to a lack of legal basis. The Supreme Court found the High Court's judgment to be fair and reasonable and dismissed both petitions. This case highlights the complexities of land reform regulations and the legal intricacies in disputes involving land holdings and gifts. Keywords: land reforms, leg... |
| 2004 SLD 1476, 2004 PLC 371 | Civil Petition No.4012-L of 2001 , decided on 14.05.2003 | In the case of Mst. Samina Nazeer vs. District Education Officer (W), Khanewal and others, the Supreme Court of Pakistan reviewed a petition for leave to appeal against the judgment of the Punjab Service Tribunal. The case revolved around the termination of a civil servant's employment without a regular inquiry under the Punjab Civil Servants (Efficiency and Discipline) Rules, 1975. The civil servant, whose name was not included in the merit list, was accused of submitting a fake transfer order and joining report. The allegations of fraud and forgery were determined by the authority and upheld by the Tribunal. The petitioner contended that without a regular inquiry, the termination was unjust. However, the court found that the Competent Authority had the discretion to dispense with such an inquiry if the allegations were proved through documentary evidence. The court emphasized that there was no question of public importance involved in the matter, and dismissed the petition, refusing ... |
| 1975 SLD 872, 1975 PCRLJ 1257 | Criminal Reference No. 121 of 1974 , decided on 28.07.1975 | In this case, the Sindh High Court dealt with a criminal reference made by the Sessions Judge, Khairpur, regarding the quashment of an order passed by the Mukhtirkar & F. C. M. Gambat. The order dated 7-5-1974 mandated the detention of the respondents until they executed a bond in the sum of Rs. 5000 each with one surety in the like amount. The proceedings were initiated under section 107 of the Criminal Procedure Code after the S. H. O. Sobhodero filed a report stating that the respondents had taken possession of land and frightened away the haris by firing in the air. However, the Sessions Judge found that the Magistrate did not conduct the mandatory enquiry required under subsection (3) of section 117, Cr. P. C., before passing the impugned order. The Magistrate failed to discuss the case against each accused and did not examine independent witnesses to assess the necessity of detention to prevent a breach of peace. The Sindh High Court accepted the reference, agreeing with the Sess... |
| 1969 SLD 619, (1969) 74 ITR 26 | CIVIL APPEALS Nos. 1594 AND 1595 OF 1968 , decided on 20.02.1969 | This landmark case involved Karam Chand Thapar and Bros. (P.) Ltd. and the Commissioner of Income Tax, with the Supreme Court of India deciding on the taxability of profits from the sale of a colliery and the treatment of losses from the sale of a Dry Ice Factory. The Court examined the nature of the transactions, determining that the colliery sale was a business operation and thus taxable as business income. The case also addressed the timing of losses, with the Court ruling that the loss incurred from the factory sale was allowable against the income of the account year 1949-50 under the Indian Income-tax Act, 1922. The decision highlighted key aspects of tax law, including the distinction between capital gains and business income, and the set-off of losses. This case is significant for its interpretation of the Income-tax Act, 1961, and its impact on future tax assessments. The ruling emphasized the importance of understanding the nature of business transactions in determining tax l... |
| 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... |
| 1997 SLD 851, 1997 SCMR 1471 | Civil Petition No.252 of 1995 , decided on 27.11.1995 | The case involved a dispute between the Commandant of the 502 E.M.E. Central Workshop, Rawalpindi, and an employee, Ayub Hussain, who was removed from service for misconduct. The Federal Service Tribunal modified the penalty, reducing it to a reduction in his time-scale without cumulative effect. The Tribunal's decision was based on the sudden nature of the incident, a subsequent compromise, and the respondent's prior service record. The Supreme Court upheld the Tribunal's decision, finding it fair and without error. The case highlights the appellate jurisdiction of the Federal Service Tribunal under the Government Servants (Efficiency and Discipline) Rules, 1973, and the Constitution of Pakistan. Keywords: Supreme Court of Pakistan, Federal Service Tribunal, Government Servants (Efficiency and Discipline) Rules, 1973, Constitution of Pakistan, misconduct, appellate jurisdiction.... |
| 1960 SLD 57, 1960 PTD 574 | Reference Case No. 11 of 1959 , decided on 27.08.1959 | This case, heard in the Dacca High Court, involved the Commissioner of Income Tax, East Pakistan, and Messrs Hoosen Kasam Dada, Karachi, regarding the assessment of business profits tax under the Business Profits Tax Act, 1947. The core issue was whether section 11 of the Act, which does not specify a limitation period, is governed by the four-year limitation in section 14. The court concluded that section 11 is indeed controlled by section 14, as the legislature intended to impose a period of limitation for profits escaping assessment. Initiating assessment proceedings beyond this period was deemed invalid. The court's decision underscored the importance of interpreting statutes as a whole to ensure consistent and reasonable outcomes. This case highlights the significance of statutory interpretation in tax law, emphasizing the necessity for tax authorities to adhere to prescribed limitations. The decision serves as a precedent for similar cases, reinforcing the principle that statutes... |
| 1951 SLD 152, (1951) 20 ITR 605 | In this landmark case heard by the Madras High Court, the core issue revolved around the taxability of a sum of Rs. 26,000 received by South Indian Pictures Ltd. from Jupiter Pictures Ltd. The court had to decide whether this amount was a revenue receipt assessable under the Indian Income-tax Act. The Appellate Tribunal previously ruled that this sum was a capital receipt and not assessable to income tax, a decision that the revenue authorities contested, arguing it represented the income, profits, and gains of the assessee's business. However, the High Court found that the payment was a form of compensation for the termination of contracts related to film distribution, thus not connected to the ongoing business operations of the assessee. Consequently, the court determined that it was not a revenue receipt. This decision was heavily influenced by a precedent from the Judicial Committee, which held that similar compensations for contract terminations were not taxable as they were not l... | |
| 1984 SLD 526, (1984) 146 ITR 397 | IT CASE No. 134 OF 1982 , decided on 17.02.1983 | In the case of Commissioner of Income Tax v. Shiv Parshad, the Punjab and Haryana High Court dealt with a significant issue under the Income-tax Act, 1961, specifically regarding the clubbing of income provisions. The case revolved around whether the income of a minor daughter, admitted to the benefits of a partnership, should be clubbed with the income of her father, who is a karta of a Hindu Undivided Family (HUF). The Tribunal, following the precedent set by the same High Court in CIT v. Anand Sarup, held that the income could not be clubbed under section 64(1). The revenue sought a reference based on a conflicting decision by the Allahabad High Court in Madho Prasad v. CIT. However, the High Court concluded that since the issue was already settled in its jurisdiction, no further reference was necessary, and the proper course for the Commissioner was to appeal to the Supreme Court. This decision highlights the complexities of income clubbing provisions and the importance of jurisdic... |
| 2014 SLD 65, 2014 PLD 547 | Criminal Revision Application No. 142 of 2013 , decided on 04.11.2013 | In the case of Azhar Hussain Rizvi vs. The State, the Sindh High Court dealt with a critical issue under the Anti-Terrorism Act, 1997. The case revolved around an incident where a mob, including the petitioner, engaged in indiscriminate firing during a funeral procession. The firing created fear and insecurity among the public, leading to charges under sections 6, 7, and 28 of the Anti-Terrorism Act, 1997, and section 302 of the Pakistan Penal Code, 1860. The petitioner sought to transfer his case to an ordinary court, arguing that the charges did not meet the criteria for terrorism. The High Court, however, upheld the Trial Court's decision, emphasizing the legal definition of terrorism, which includes actions designed to create fear and insecurity. The Court referenced previous cases, Amir Khan v. The State and Jehangir Akhtar Awan v. The State, to underscore the legal precedent. The judgment highlighted the importance of intention and the surrounding circumstances in determining the... |
| 2024 SLD 2536, 2024 YLR 251 | R.S.A. No. 37 of 2017 , decided on 23.12.2022 | The Lahore High Court case, R.S.A. No. 37 of 2017, revolved around a suit for declaration, possession, and permanent injunction. The appellant, Mian JAVED AKHTAR, contended that the disputed land was fraudulently transferred by his attorney, respondent No.6, to Gulzar Butt, respondent No.2. Despite the suit being decreed in favor of the plaintiff, the appellants were not initially included as defendants. The case was remanded to the trial court to ensure that the appellants were properly impleaded, highlighting the importance of fair representation and the legal principle that no one should be condemned unheard. This case underscores the relevance of the Specific Relief Act, 1877, and the Civil Procedure Code, 1908, in property dispute resolutions, emphasizing the need for thorough legal procedures and the rights of all parties to be heard.... |
| 2015 SLD 1635, 2015 370 ITR 17 | IT Appeal Nos. 341 & 342 of 2012 , decided on 21.08.2014 | In this landmark case, the Bombay High Court dealt with the interpretation of the Double Taxation Avoidance Agreement (DTAA) between India and UAE. The case revolved around the tax liabilities of ICICI Bank Ltd concerning the income derived by its UAE-based account holders from the sale of securities in India. The revenue department argued that the income should be taxed in India, contending that the DTAA was not a facilitating arrangement. However, the court found that the income was exempt from tax under Article 13 of the DTAA, as the capital gains were not taxable in the UAE. The court reviewed the findings of the Commissioner of Income Tax and the Tribunal, which had both ruled in favor of ICICI Bank. The judges noted that the transactions were undertaken in compliance with RBI guidelines and were supported by Chartered Accountant certificates. The court highlighted the importance of adhering to international treaties and agreements, emphasizing the DTAA's role in preventing double... |
| 2024 SLD 3291, 2024 PCRLJ 1118 | Criminal Appeal No. 68-M of 2022 , decided on 03.07.2023 | In the case heard by the Peshawar High Court, Mingora Bench, Pervaiz Khan was the appellant, challenging his conviction for the murder of Muhammad Zafar Khan. This criminal appeal focused on Sections 302(b) and 34 of the Penal Code, related to murder with common intention. The court examined evidence provided by eyewitnesses, including the complainant Rehmat Khan, who was the son of the deceased. The incident was reported promptly, and the prosecution presented a strong case with corroborating evidence such as eyewitness testimonies, forensic reports, and the recovery of relevant materials from the crime scene. Despite the defense's efforts to highlight discrepancies in witness testimonies, the court found these to be minor and not affecting the overall credibility of the evidence. The court also considered the appellant's absconsion as further corroborating evidence of guilt. Ultimately, the court upheld the trial court's conviction and dismissed the appeal, affirming the appellant's ... |
| 2006 SLD 392, 2006 CLD 988 | Commercial Appeal No. 9 of 2004 , decided on 18.05.2006 | In this landmark decision by the Lahore High Court, the Court examined the procedures and regulations surrounding the voluntary de-listing of securities by the Lahore Stock Exchange. The case revolved around the refusal of the Lahore Stock Exchange to de-list a security, prompting the Securities and Exchange Commission of Pakistan (SECP) to intervene. However, the SECP's decision did not provide adequate protection for investors, which is a fundamental requirement under the Securities and Exchange Ordinance, 1969. Justice Ali Nawaz Chowhan highlighted the importance of safeguarding investor rights and ensuring compliance with regulations for voluntary de-listing. The Court ruled that the SECP must adhere to the established regulations and cannot bypass them despite having concurrent jurisdiction. The decision underscores the critical role of regulatory bodies in maintaining market integrity and protecting investor interests. This case serves as a reminder of the essential balance betwe... |
| 2021 SLD 2087, 2021 PLJ 603 | C.R. No. 2799 of 2019 , decided on 18.01.2019 | In the case heard by the Lahore High Court, titled 'MUHAMMAD ASHRAF VS AKBAR ALI', the central issue revolved around a civil revision concerning the dismissal of an application to produce additional evidence. The petitioner, Muhammad Ashraf, filed a suit under Order XXXVII of the Civil Procedure Code for recovery against Akbar Ali. After the completion of evidence, Ashraf sought permission to introduce further evidence, which the trial court rejected. The Lahore High Court reaffirmed that applications for additional evidence are not competent before the trial court. The court emphasized the importance of having substantial grounds for such requests, such as the evidence being unknown or circumstances beyond the petitioner's control. No such grounds were present in this case, leading to the dismissal of the revision petition. The decision highlights the discretionary power of the court in determining the necessity of additional evidence and underscores the procedural nuances of the Civi... |
| 2006 SLD 3351, 2006 280 ITR 368 | IT REFERENCE No. 151 OF 1991 , decided on 28.01.2005 | In the case of IT REFERENCE No. 151 OF 1991, the Allahabad High Court dealt with the matter of whether the failure to initiate penalty proceedings under section 271B at the time of the assessment order rendered the order erroneous and prejudicial to the interest of the revenue. The case involved the Commissioner of Income Tax and Ashok Construction Co. as the primary parties. The court ruled in favor of the revenue, emphasizing that the Tribunal erred in setting aside the Commissioner's order under section 263. This decision was based on the fact that the failure to initiate penalty proceedings and the incorrect credit for TDS certificates both contributed to making the assessment order erroneous. The ruling serves as a significant precedent in the realm of income tax law, highlighting the importance of procedural correctness in assessment orders. The case underscores the necessity for assessing authorities to adhere strictly to statutory provisions to avoid orders being deemed prejudi... |
| 1989 SLD 2551, 1989 178 ITR 332 | This case, heard by the Punjab and Haryana High Court, revolves around the jurisdiction of the Income-tax authorities and the Appellate Tribunal regarding the constitutional validity of the provisions of the Income-tax Act, 1961. The main question was whether the Tribunal was right in holding section 140A(3) of the Act as ultra vires, based on a previous decision by the Madras High Court. The Tribunal's decision was challenged, highlighting the lack of jurisdiction of the Tribunal and High Court in reference under section 256 to declare any provisions of the Act as ultra vires. The High Court ruled that the Tribunal's decision was incorrect, emphasizing that only the Supreme Court or the High Court of the concerned State under article 226 could declare a provision ultra vires. This ruling underscores the limited jurisdiction of the Appellate Tribunal and High Courts in tax matters and reinforces the constitutional validity of legislative provisions unless declared otherwise by competen... | |
| 1994 SLD 547, 1994 PLC 163 | Writ Petition No. 991 of 1989 , decided on 17.04.1990 | This case, heard in the Lahore High Court, involved the termination of temporary junior clerks appointed in BPS-5 by the Directorate of Education in Multan. The petitioners, led by Mst. Shagufta Yunus, challenged their termination, which was allegedly directed by the Education Minister. The court examined the jurisdiction of the Service Tribunal under the Punjab Service Tribunals Act and the constitutional provisions, ultimately dismissing the petitions. The court emphasized the exclusive jurisdiction of the Service Tribunal in service matters, reinforcing that the High Court's role is limited unless orders are made without jurisdiction. This case highlights the procedural nuances in service law and the importance of jurisdictional boundaries. Keywords: Service Tribunal, Lahore High Court, jurisdiction, constitutional law, civil servants.... |
| 2019 SLD 2522, 2019 CLC 1662 | I.C.A. No. 467 of 2016 , decided on 25.02.2019 | The Lahore High Court dealt with the issue of degree equivalence and the overlapping jurisdictions of the University of the Punjab and the Higher Education Commission (HEC). The case arose when the appellant sought equivalence of his MBA degree from Allama Iqbal Open University (AIOU) with the University of the Punjab's MBA degree. The Single Judge allowed equivalence but denied admission, prompting the appellant to file an intra-court appeal. The court ruled that the powers of the University under Section 28(2)(h) of the University of the Punjab Act, 1973 were limited to admissions and not for issuing equivalence certificates, which was the responsibility of the HEC under Section 10(1)(o) of the Higher Education Commission Ordinance, 2002. The court found no inconsistency between the two statutes, thereby negating the applicability of Article 143 of the Constitution. The decision underscores the distinct roles of educational institutions and regulatory bodies in determining degree equ... |
| 2008 SLD 909, 2008 CLC 1662 | Civil Appeal No.29 of 2005 , decided on 21.11.2006 | In a significant ruling by the Supreme Court (AJ&K), the appeal in Civil Appeal No.29 of 2005 was accepted, overturning the High Court's decision to dismiss the writ petition on the grounds of laches. The appellants, led by Tahir Mahmood Khan, had their land acquired by the Azad Jammu and Kashmir Government, leading to a prolonged legal battle spanning decades. The Supreme Court criticized the High Court for not considering the merits of the case and stressed that the doctrine of laches should not be applied without evaluating the specific circumstances and explanations for any delay. The case was remanded to the High Court for a decision based on merits, demonstrating the court's commitment to ensuring justice and preventing technicalities from hindering fair outcomes. This decision underscores the importance of legal diligence and the judiciary's role in safeguarding rights, making it a pivotal case in the jurisprudence of the region.... |
| 2007 SLD 3688, (2007) 291 ITR 380 | CIVIL APPEAL NO. 6758 OF 2001 , decided on 17.05.2007 | This landmark case before the Supreme Court of India involved the interpretation of sections 80HHC and 80AB of the Income Tax Act, 1961. The case arose when the Commissioner of Income-tax, Pune, challenged the decision of the Bombay High Court, which had ruled that section 80HHC is independent of section 80AB, allowing exporters to claim deductions without setting off unabsorbed business losses. The Supreme Court, with Justices Ashok Bhan and Dalveer Bhandari presiding, overturned the High Court's decision, aligning with the precedent set in IPCA Laboratory Ltd. v. Dy. CIT. The Court clarified that section 80HHC is subject to section 80AB, meaning that both profits and losses must be considered when computing export deductions. This decision has significant implications for exporters seeking tax deductions under the Income Tax Act, emphasizing the need to account for all business losses before claiming export-related benefits. The ruling underscores the Court's commitment to ensuring t... |
| 1981 SLD 1525, 1981 PLD 520 | Regular Second Appeals Nos. 977 and 986 of 1979 , decided on 07.02.1981 | In the case of Muhammad Ashraf and Fateh Ali versus Mst. Niamat Bibi and others, the Lahore High Court addressed the complex issues surrounding inheritance rights under Islamic and customary law. The case revolved around the petitioners' challenge to a gift of land made by Mst. Amina Bibi to the respondent, Mst. Niamat Bibi. The petitioners, who identified as Ahmadis, contended that the transaction was invalid under customary law as Mst. Amina Bibi was a limited owner. The court, however, upheld the lower courts' findings that the petitioners, being declared non-Muslims by constitutional amendments, were ineligible to inherit the property under Islamic law. The decision emphasized the retrospective nature of the constitutional amendments that declared Ahmadis as non-Muslims for purposes of law and constitution. The court also addressed the applicability of the West Pakistan Muslim Personal Law (Shariat) Application Act, recognizing that succession and inheritance matters are governed b... |
| 2008 SLD 2417, (2008) 304 ITR 390 | TAX CASE (APPEAL) NO. 1106 OF 2007 , decided on 25.07.2008 | In the case of Commissioner of Income-tax v. Y. K. Shoji Stone Indo (P.) Ltd., the Madras High Court addressed the issue of rectification of assessment under section 154 of the Income-tax Act, 1961. The case revolved around the deduction of section 80HHC from the book profit, where the revenue contended that the Assessing Officer made a mistake by deducting it from 30% of the book profit instead of the whole profit. The court held that a debatable issue cannot be a subject for rectification under section 154. The decision relied on the precedent set by the Supreme Court in T. S. Balaram, ITO v. Volkart Brothers, emphasizing that a mistake must be obvious and patent, not requiring extensive reasoning. This judgment reinforces the principle that apparent mistakes are the only ones that can be rectified under section 154, safeguarding against misuse of the provision for contentious issues. The case highlights the importance of understanding the scope of rectification provisions in tax law... |
| 2008 SLD 2043, 2008 PTD 1715 | Tax Reference No.48 of 2006 , decided on 27.05.2008 | This case involves a dispute between Messrs ALHABIB FLOUR MILLS and the Commissioner of Income Tax, Medium Taxpayers Unit, Rawalpindi, heard by the Lahore High Court. The central issue was the applicability of section 80D of the Income Tax Ordinance, 1979, which imposed a charge on the turnover of individuals and associations of persons for the year 2000-2001. The charge was later withdrawn by the Finance Ordinance, 2001. The petitioners argued that this withdrawal should be considered curative and applied retrospectively to provide relief. However, the court, led by Judges Nasim Sikandar and Kh. Farooq Saeed, dismissed this argument. The court emphasized that fiscal statutes must be interpreted strictly, and a retrospective application requires clear legislative intent. The court referenced notable cases such as Commissioner of Income Tax v. Shahnaz Ltd., Dreamland Cinema Multan v. Commissioner of Income Tax, and Dawood Cotton Mills v. Commissioner of Income Tax to support its decisio... |
| 1998 SLD 217, 1998 PTD 1558, (1997) 224 ITR 186 | I. T. R. C. Nos. 161 and 162 of 1987 , decided on 11.06.1992 | In a landmark decision by the Karnataka High Court, the case between the Commissioner of Income Tax and M.K. Vaidya revolved around the interpretation of 'perquisites' under Section 17(2) of the Income Tax Act, 1961. The court assessed whether interest-free loans provided by employers for house-building purposes should be considered taxable perquisites. The judges, K. Shivashankar Bhat and R. Ramakrishna, evaluated the legislative history, including the deletion of Section 17(2)(vi), which was initially introduced to tax such benefits. The court concluded that the omission of this section indicated a legislative intent to provide relief to salaried taxpayers, thereby excluding such loans from the definition of perquisites. The decision, favoring M.K. Vaidya, highlighted the importance of legislative intent and historical context in tax law interpretation. Trending keywords such as 'Income Tax Act interpretation', 'perquisites taxation', and 'interest-free loan tax relief' can significa... |
| 1992 SLD 804, 1992 PLC 411 | Civil Appeal No. 574 of 1989 , decided on 16.12.1991 | This case, heard by the Supreme Court of Pakistan, involves a dispute regarding the lien and compulsory retirement of a civil servant transferred from the Provincial Government to the Federal Government. The key issue was whether the lien of a permanent civil servant could be terminated when transferred to the Federal Government without confirmation on a new post. The court analyzed the Civil Servants Act, the Constitution of Pakistan, and relevant service rules. It concluded that the civil servant's lien should remain with the Provincial Government, as there was no confirmation by the Federal Government. Consequently, the President of Pakistan lacked jurisdiction to enforce compulsory retirement. The court's decision emphasized the rights of civil servants under Pakistani law, particularly concerning lien retention and jurisdictional authority. This ruling reinforces the importance of adhering to legal frameworks governing civil service transfers and the limitations on authority in su... |
| 2004 SLD 1199, 2004 SCMR 1451 | Civil Petition for Leave to Appeal No.343 of 2004 , decided on 10.06.2004 | In this pivotal case, Dr. Azam Sarfraz, a civil servant initially employed by the Federal Government under the Population Welfare Programme, challenged his dismissal from service following the conversion of the department into a Provincial entity. The case brought into question the jurisdictional authority of both the Federal and Punjab Service Tribunals after they declined to entertain his appeal. This decision by the Supreme Court of Pakistan to grant leave to appeal is significant as it addresses the complex issues surrounding jurisdictional authority and the potential miscarriage of justice due to conflicting tribunal decisions. The case underscores the importance of a fair and equitable resolution in accordance with the law, highlighting the Supreme Court's role in ensuring justice in cases involving service tribunals. Keywords such as 'Supreme Court of Pakistan', 'service tribunals', 'jurisdictional authority', and 'miscarriage of justice' are pertinent and trending, ensuring hig... |
| 2016 SLD 2188, 2016 YLR 561 | C.R. No. 81-B of 2009 , decided on 22.12.2014 | This case, decided by the Peshawar High Court on December 22, 2014, involved a dispute over property inheritance and mutation. The petitioners, represented by Mukhtiar Ali Khan Khattak, filed a suit for declaration against the respondents, represented by Abdul Waheed Ayaz, challenging the validity of mutation No. 9332 dated February 1, 1927. They claimed it was fraudulent, as Mst. Lota, the widow of Fateh Khan, was misrepresented by another woman during the mutation process. The case revolved around the inheritance rights of Mst. Sabardana, claimed to be the daughter of Ganj, against the backdrop of complex family ties and historical mutations dating back to the early 20th century. The courts found the plaintiffs' evidence insufficient and emphasized the importance of the law of limitation, ruling that claims must be made within a reasonable time frame. The decision was based on the lack of convincing evidence and the failure to challenge critical mutations, ultimately dismissing the r... |
| 1975 SLD 375, 1975 PTD 18, (1975) 31 TAX 23 | I.T.A. No. 3450 of 1973-74 , decided on 26.09.1974 | In a landmark decision by the Income Tax Appellate Tribunal, the case revolved around the benami transaction involving Mr. M., who was assessed for income derived from real estate business. The Tribunal considered the systematic activities of converting agricultural land into residential areas, establishing it as a business activity subject to taxation under the Income Tax Act, 1922. Despite the Income Tax Officer's assertion that Mr. M.'s son and daughter were mere name-lenders, the Tribunal found insufficient evidence to support the clubbing of their income with Mr. M.'s. The decision highlighted the burden of proof on the department to establish benami transactions and clarified the criteria for business activity in real estate. This case is a significant reference for understanding the complexities of benami transactions and real estate business under the Income Tax Act.... |
| 2013 SLD 378 = 2013 PDS 1673 | STA No. 276/IB/2012 , decided on 07.03.2013 | In the case of M/s. Team Sun Technology Pakistan (Private) Limited vs. Commissioner Inland Revenue, RTO, Islamabad, the Appellate Tribunal Inland Revenue was tasked with addressing discrepancies in reported sales between sales tax and income tax returns. The case, identified as STA No. 276/IB/2012, was heard on March 7, 2013, and was presided over by MR. IKRAM ACCOUNTANT MEMBER. The appellant, represented by Mr. Saeed Hassan Khan, ITP, challenged the findings and penalties imposed by the Assistant Commissioner Inland Revenue for discrepancies identified during a desk audit. The Tribunal, upon hearing arguments from both parties, including the respondent's counsel, Mr. Naveed Hassan, DR, determined that the appellant should be given an opportunity to reconcile the accounts. The decision emphasized the importance of providing clear explanations and substantiating claims with documentary evidence to resolve tax-related disputes effectively. The case was remanded for further examination an... |
| 2002 SLD 2347, 2002 PLD 28 | Intra-Court Appeal No. 197 of 1993 , decided on 24.05.2001 | In this case, the Lahore High Court dealt with an intra-court appeal filed by Hakim Ali against the actions of the Water and Power Development Authority (WAPDA) regarding the installation of electric towers and entry upon his land. The appellant challenged the legality of these actions, arguing that they were unauthorized and violated his constitutional rights under Articles 4 and 24 of the Constitution of Pakistan (1973). The court examined various laws, including the Law Reforms Ordinance (XII of 1972), the Constitution of Pakistan (1973), the Pakistan Water and Power Development Authority Act (XXXI of 1958), and the Electricity Act (IX of 1910), to determine the authority and legality of WAPDA's actions. The court found that WAPDA had the legal authority to install electric poles and enter private land for this purpose, as these actions were backed by the relevant laws. The court also noted that the appellant had not raised certain constitutional arguments in the original writ petit... |
| 1994 SLD 1201, 1994 CLC 2208 | Civil Revision No. 1601 of 1980 , decided on 21.10.1992 | The case revolves around the legal dispute concerning the non-framing of necessary issues in a civil revision case. Mst. Hafeezan Bibi and Noon Muhammad, original owners of a property, contested the validity of a sale transaction allegedly sanctioned without their consent. The Lahore High Court examined the allegations of fraud and misrepresentation in the execution of a general power of attorney and subsequent sale mutations. The Court highlighted the duty of the trial court to frame appropriate issues to address the real controversy. The case was remanded to the Trial Court for reconsideration, emphasizing the importance of correctly framing issues in legal proceedings. This case is significant in understanding the procedural aspects of civil litigation and the role of the judiciary in ensuring justice. Keywords: civil revision, Lahore High Court, legal dispute, property ownership, general power of attorney, fraud, misrepresentation, sale mutation, procedural justice.... |
| 2003 SLD 3082, 2003 CLD 1685 | Civil Original Suit No.12 of 2000 , decided on 14.05.2003 | The case involved a suit filed by Messrs Grace Textile Mills (Pvt.) Ltd. and another against Habib Bank Limited and several insurance companies for the recovery of an insurance claim along with damages and compensation. The plaintiffs alleged that they had obtained insurance from the recommended companies based on the bank's suggestion, but the insurance companies failed to settle the claims following a fire at the plaintiffs' factory. The court found that the plaintiffs could not establish any contractual relationship or liability on the bank's part to pay the insurance claims. The court also noted that the insurance companies were not financial institutions under the Financial Institutions (Recovery of Finances) Ordinance, 2001. The High Court concluded that it lacked jurisdiction to hear the case and ordered the plaint to be returned for filing in a competent court. The decision highlights the importance of understanding contractual obligations and the limitations of court jurisdict... |
| 1963 SLD 137, (1963) 47 ITR 925 | MISC. IT CASE No. 1744 OF 1956 , decided on 16.05.1962 | In the case of Mau Calendering Co. v. Commissioner of INCOME TAX, the Allahabad High Court dealt with the intricacies of the Income Tax Act, 1922. The case involved the assessment year 1943-44, where the Income Tax Officer (ITO) imposed a penalty on the assessee due to non-compliance with a notice under section 22(4). The AAC rejected the appeal as time-barred, but the Supreme Court in Mela Ram & Sons v. CIT clarified that such an order is passed under section 31, allowing an appeal to the Tribunal. The court ruled in favor of the assessee, emphasizing the importance of understanding the procedural aspects of tax law. This case serves as a significant reference point for cases involving procedural dismissals in tax appeals. Keywords: Income Tax Act, procedural dismissal, appeal, Allahabad High Court, Mela Ram & Sons.... |
| 1983 SLD 86, 1983 SCMR 69, (1982) 45 TAX 262 | Civil Petition for Special Leave to Appeal No. 277 , decided on 18.10.1981 | This landmark case, adjudicated by the Supreme Court of Pakistan, revolves around the interpretation and application of the Sales Tax Act, 1951, and the Constitution of Pakistan, 1973. The primary issue was whether the Sales Tax Officer had the authority to reopen a case concerning the tax liability of an item previously deemed exempt in an earlier assessment. The petitioners, MESSRS CHAUDHRI WIRE ROPE INDUSTRIES LTD., were represented by eminent lawyers Muhammad Amin Butt and Muhammad Mehdih Anwar, while the respondent, THE SALES TAX OFFICER, was represented by Iflikhar-ud-Din Ahmad. The court, presided over by Justices KARAM ELAHEE CHAUHAN and NASIM HASAN SHAH, granted leave to appeal, highlighting the need to scrutinize the jurisdictional boundaries of the Sales Tax Officer. This decision underscores the ongoing legal debate over tax assessments and exemptions, a topic that remains crucial for businesses in Pakistan. The case is significant for its potential to set a precedent in ta... |
| 1987 SLD 611, 1987 SCMR 1602 | Petition for Leave to Appeal No.61K of 1986 , decided on 14.01.1987 | In the landmark case of Abdul Rashid vs. Nimro and others, the Supreme Court of Pakistan was tasked with reviewing a decision by the Sindh High Court regarding the quashing of proceedings under section 145 of the Criminal Procedure Code. The case highlights the intricate balance between civil and criminal proceedings, the scope of extraordinary jurisdiction under section 561-A, and the importance of adhering to procedural laws. The petitioners challenged the High Court's reliance on civil suit pleadings, arguing they were not valid evidence in a criminal context. This case is pivotal for understanding the procedural nuances in the Pakistani legal system, particularly concerning the jurisdictional limits of higher courts and the strategic use of appeals. Keywords: Supreme Court of Pakistan, Criminal Procedure Code, section 145, section 561-A, legal proceedings, jurisdiction, procedural law.... |
| 1996 SLD 498, 1996 PLC 415 | Writ Petition No. 7842 of 1994 | The case involves a series of writ petitions filed by civil servants of the Province of Punjab challenging the legality of their transfer orders. The primary legal question was whether Article 212 of the Constitution of Pakistan bars the jurisdiction of the High Court under Article 199 in matters related to the terms and conditions of service of civil servants. The court reiterated that the jurisdiction of the High Court is indeed barred under Article 212 when it comes to matters of civil servant transfers, as these fall within the exclusive jurisdiction of the Service Tribunals. The Punjab Civil Servants Act and the Punjab Service Tribunals Act were central to the case, particularly Section 9 of the former, which addresses the posting and transfer of civil servants. The judgment also referenced previous Supreme Court decisions, including those in Musharaf Ali v. The Province of Punjab and Zahid Akhtar, Assistant Engineer v. Government of the Punjab, which supported the view that such ... |
| 2019 SLD 724, 2019 MLD 50 | Cr. M. Petition No. 36/B of 2018 in Cr. A. No. 101 , decided on 04.09.2018 | This case, heard in the Peshawar High Court, involves the criminal proceedings against Sher Jan, who was accused of ordering his son, Baitullah, to murder Naseer Muhammad. The incident took place on May 3, 2014, when the complainant, Mehrab Khan, reported that Sher Jan and Baitullah attacked his son. Sher Jan allegedly commanded Baitullah to shoot Naseer Muhammad, leading to his death. The trial court convicted Sher Jan under sections 302(b) and 34 of the Pakistan Penal Code, sentencing him to life imprisonment and imposing a compensation of Rs. 20,00,000/-. The defense argued that the conviction under section 34 was unwarranted due to a lack of evidence. The court acknowledged that the final determination of these allegations would occur during the main appeal, which was not imminent. Consequently, the court suspended Sher Jan's sentence and granted bail, requiring him to post bail bonds totaling Rs. 3,00,000/-. The case highlights the complexities of criminal law, particularly regard... |
| 2011 SLD 6514, 2011 PCRLJ 815 | Criminal Appeal No. 1981 of 2005 and Murder Refere , decided on 27.01.2011 | This case, heard by the Lahore High Court, involved the appeal of Usman alias Kaloo, who was initially sentenced to death for the murder of Noor Ahmad. The case revolved around the application of section 302(b) of the Penal Code (Qatl-e-amd). The court considered various aspects of the evidence, including the prompt filing of the FIR, the consistency of eyewitness testimonies, and the lack of forensic evidence. The judges noted several mitigating factors, such as the absence of an explanation for additional injuries on the deceased's body and the failure to recover forensic evidence linking the weapon to the crime. Consequently, the court altered the death sentence to life imprisonment, maintaining the conviction but extending the benefit of doubt regarding the sentence. This decision underscores the importance of comprehensive evidence evaluation in criminal cases and highlights the role of mitigating circumstances in determining sentencing outcomes.... |
| 1976 SLD 900, 1976 PLC 719 | 258 of 1975 , decided on 16.02.1976 | In the case of Muhammad Akram and Another versus Second Sind Labour Court, Karachi and Another, the petitioners, officers of National Cement Industries Limited, challenged a complaint filed by a workman and General Secretary of the National Cement Industries Mazdoor Union under the Industrial Relations Ordinance, 1969. The complaint alleged non-compliance with the requirement to hold Works Council meetings at least once a month, as stipulated in Rule 65 of the Industrial Relations (Sind) Rules, 1973. The petitioners contended that only the Registrar of Trade Unions or a person authorized by the Registrar could file such a complaint, as per section 13(b) of the Ordinance. The Sindh High Court, presided by Zakaullah Lodhi, J, agreed with the petitioners, ruling that the complaint filed by the second respondent was legally incompetent. This decision underscores the procedural requirements for lodging complaints in labor disputes, emphasizing the role of the Registrar in such proceedings. ... |
| 1983 SLD 1193, (1983) 143 ITR 976 | MISC. CIVIL CASE No. 189 OF 1979 , decided on 27.09.1982 | The case of Mahakoshal Ceramics versus the Commissioner of Income Tax revolves around the continuation of registration under the Income-tax Act, 1961. The Income Tax Officer (ITO) refused to condone the delay in filing the declaration for continuation of registration, assessing the firm as unregistered. The Appellate Assistant Commissioner (AAC) directed the ITO to address the registration issue in the assessment order. However, the ITO dealt with it separately, maintaining the status as unregistered. The assessee's appeal to the Tribunal was withdrawn, and a revision petition to the Commissioner was dismissed, finalizing the registration status. Subsequently, the AAC's directive to the ITO to reconsider the registration status was challenged by the department. The Tribunal upheld the department's stance, emphasizing that the registration issue was settled and could not be reopened by the AAC. This case highlights the procedural intricacies and the importance of timely actions in tax a... |
| 1971 SLD 321, 1971 SCMR 599 | K-35 and K-7 of 1971 , decided on 16.08.1971 | In this case, Rustom was convicted for the murder of Murid, primarily due to a family dispute involving Rustom's uncle Mitho and Murid's sister Mst. Hawa. The Supreme Court of Pakistan upheld the conviction and sentence of death, dismissing the appeal. The case highlights key aspects of criminal appeals and evidence appreciation in Pakistan's legal system. The judgment emphasizes the court's limited role in re-evaluating evidence unless procedural rules were disregarded. The case also discusses the recovery of a hatchet, identified as the murder weapon, and challenges surrounding its identification. The court dismissed the argument that the identification was based on suspicion and upheld the lower court's decision. The judgment is significant in understanding the application of Section 302 of the Penal Code (XLV of 1860) and the role of the Supreme Court in criminal appeals.... |
| 2011 SLD 2012, 2011 SCMR 208 | Criminal Appeal No. 150 of 2009 , decided on 01.11.2010 | In the landmark case of 'ABID ALI vs. THE STATE', the Supreme Court of Pakistan delivered a decisive verdict in favor of the appellants, overturning the previous judgment of the Lahore High Court. The case revolved around charges of Qatl-e-amd under Section 302(b) and theft under Section 379 of the Penal Code (XLV of 1860), alongside procedural considerations under the Criminal Procedure Code (V of 1898). The appellants were initially convicted and sentenced to death by the trial court, a decision upheld by the Lahore High Court. However, the Supreme Court's re-evaluation of the evidence brought to light critical inconsistencies, particularly in the testimonies of the alleged eyewitnesses, Liaqat Ali and Muhammad Javed. Both witnesses were identified as chance witnesses with admitted enmity towards the accused, compromising their credibility. Moreover, the Court found that the corroborative evidence, such as the recovered articles, could not independently substantiate the murder charge... |
| 2001 SLD 1538, 2001 SCMR 1647 | Civil Appeal No. 1152 of 2001 and Civil Petition f , decided on 10.05.2001 | In this landmark case decided by the Supreme Court of Pakistan, Mst. Mussarat Ara Khanum, the petitioner, challenged the dismissal of her appeal related to an agreement to sell land. The case was initially filed by Umaid Ali, the respondent, who claimed that a parcel of land was purchased from Ghai Khan, the attorney of the petitioner. The case involved complex legal issues regarding the enforcement of agreements, jurisdiction, and the validity of judgments. The petitioner argued that the impugned judgment by the High Court of Balochistan was based on misreading of evidence and incorrect legal premises. The Supreme Court granted leave to appeal to examine these critical issues, particularly focusing on whether the judgment was without jurisdiction and whether the petitioner was denied justice due to procedural errors. This case highlights the intricacies of land sale agreements and the judicial scrutiny required to ensure fair legal proceedings. Key legal provisions involved include th... |
| 1992 SLD 249, 1992 SCMR 417 | Civil Appeal No.487 of 1990 , decided on 21.12.1991 | This case involves a legal dispute over an agreement to sell property that was already mortgaged. The Supreme Court of Pakistan was tasked with determining whether the agreement constituted a sale or a mortgage by conditional sale under the Transfer of Property Act, 1882. The court examined the legal provisions, particularly focusing on sections 53A, 58, and 54, and the implications under the Civil Procedure Code and the Constitution of Pakistan. The appellant, Abdul Sattar, sought specific performance of the agreement, claiming it was a legitimate sale. However, the respondents argued that the agreement was merely a security measure for a loan, constituting a mortgage by conditional sale. The trial court initially favored the appellant, but the decision was reversed by the District Judge and upheld by the High Court, leading to the Supreme Court's involvement. Ultimately, the Supreme Court dismissed the appeal, affirming that the agreement was a mortgage by conditional sale, not enfor... |
| 1985 SLD 2348, 1985 PLC 1077 | Appeal No. 12 of 1985 , decided on 25.05.1985 | This case involves an appeal by Haji Rahim Bakhsh against the orders of the Presiding Officer III Labour Court, which dismissed his application for being time-barred. The Labour Appellate Tribunal of Balochistan heard the appeal. The key legal issue revolved around the mandatory nature of the grievance notice under Section 25-A of the Industrial Relations Ordinance (XXIII of 1969). Haji Rahim Bakhsh, who served as a Pipe Fitter in the Irrigation Department, Government of Baluchistan, claimed his entitlement to pensionary benefits after his retirement. However, his application was dismissed as he did not serve a valid grievance notice within the required time frame. The Tribunal upheld the Labour Court's decision, emphasizing that the grievance notice is a mandatory requirement for filing a grievance petition. This decision underscores the importance of adhering to procedural requirements in labor disputes. Keywords: Labour Appellate Tribunal, grievance notice, Industrial Relations Ordi... |
| 2006 SLD 3401, (2006) 281 ITR 247 | WRIT PETITION No. 9659 OF 2003 , decided on 12.09.2005 | This case involves a writ petition filed by Biaora Constructions P. Ltd. against the Income-tax Department regarding the seizure of Rs. 30,00,000 by the police, which was later requisitioned by the tax authorities under section 132A of the Income-tax Act, 1961. The petitioner argued that the seized amount was lawfully withdrawn from their bank account and was duly accounted for in their books. The Madhya Pradesh High Court, presided over by Judge A.M. Sapre, examined the evidence, including bank certificates and account books, and found that the revenue had no valid grounds to invoke section 132A. The court quashed the authorization order and directed the return of the seized amount to the petitioner. The judgment references key case laws, including CIT v. Vindhya Metal Corpn., emphasizing the need for valid grounds and information before invoking search and seizure provisions. This case highlights the importance of due process and the protection of taxpayer rights against unwarranted ... |
| 2017 SLD 335, 2017 MLD 150 | Writ Petition No. 2075 of 2016 , decided on 19.08.2015 | In this case, two writ petitions were filed by Daelim Lotte Joint Venture and Daewoo Engineering and Construction Company Ltd. against the Commissioner Inland Revenue (Appeals) and the Inland Revenue Officer (Companies) Mirpur. The petitions challenged the orders for depositing large sums in taxes under the Income Tax Ordinance, 2001, specifically disputing the applicability of Sections 152(1A) and 152(2A). The court, however, dismissed the petitions due to the incompetency of the individuals filing them, as they lacked proper authorization through a power of attorney. The decision focused on the strict interpretation of such documents, highlighting that the attorneys were not granted the power to initiate legal proceedings in the High Court. This ruling serves as a crucial reminder of the importance of ensuring proper legal authorization when engaging in litigation. Keywords relevant to this case include 'writ petition dismissal', 'power of attorney strict interpretation', 'income tax... |
| 2000 SLD 1791, 2000 CLC 170 | Writ Petition No. 824 of 1992 , decided on 11.08.1999 | This case involved BIAFO INDUSTRIES challenging the imposition of a 6% ad valorem licence fee by the Federation of Pakistan under the Imports and Exports (Control) Act, 1950. The matter arose when the industrial area of Hattar, where Biafo Industries was situated, was initially excluded from the definition of 'Rural Area' in a 1990 notification, resulting in a higher licence fee. However, a subsequent notification in 1992 redefined Hattar as a 'Rural Area,' reducing the fee to 2%. The court, presided over by ALI NAWAZ CHOWHAN, J, ruled in favor of BIAFO INDUSTRIES, directing the government to apply the 2% fee retrospectively and refund the excess amount charged. The judgment underscored the principles of fairness, reasonableness, and equitable treatment under Article 25 of the Constitution, highlighting the importance of compliance with current notifications and ensuring that fees align with the services rendered. This decision is significant for businesses in rural areas, as it clarif... |
| 1978 SLD 913, (1978) 115 ITR 1 | CIVIL MISCELLANEOUS WRIT No. 325 (TAX) OF 1977 , decided on 15.03.1978 | This case involves the petitioner, Mool Chand Mahesh Chand, who sought waiver of penalties under section 273A of the Income-tax Act, 1961, for assessment years 1965-66 to 1968-69. The Allahabad High Court examined whether section 273A required the Commissioner of Income-tax to provide an oral hearing before deciding such applications. The court found that there is no explicit requirement for oral hearings under this section, and the principles of natural justice were not violated as the petitioner was allowed to submit written representations. The court also evaluated whether the Commissioner acted arbitrarily in rejecting the application and concluded that the reasons provided by the Commissioner were sufficient and based on the facts of the case. Furthermore, the court discussed the nature of the power conferred by section 273A and emphasized that it is quasi-judicial, requiring the Commissioner to exercise discretion in a fair and reasonable manner. The court ultimately dismissed th... |