Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1995 SLD 660, 1995 SCMR 716 | Civil Petitions Nos. 1395/L to 1398/L of 1993 , decided on 18.12.1993 | This case revolves around the consistent adjudication of property rights involving claims of possession and the principles of res judicata as it applies to adverse possession. The Supreme Court of Pakistan examined the claims made by the petitioners against the established rights of the respondents over disputed property that had been previously declared as non-evacuee. The court confirmed that the earlier decisions regarding the property had attained finality and reiterated that the plaintiffs' claims for recovery of possession could not be denied based on the plea of adverse possession, thereby reinforcing the importance of consistent judicial determinations in property disputes. This case highlights the significance of legal principles in property law, particularly concerning the rights of possession and the implications of res judicata in the legal framework of Pakistan.... |
| 1999 SLD 299, 1999 PTD 2131, (1997) 226 ITR 860 | Miscellaneous Civil Case No.81 of 1990 , decided on 19.10.1995 | In the case of Vijay Kumar Saraf vs. J.P. Gupta, the Madhya Pradesh High Court addressed the application under section 256(2) of the Income Tax Act, 1961. The case revolved around the seizure of jewellery and ornaments from the business premises of the applicant, Vijay Kumar Saraf, which the applicant claimed were assets of an ancestral business. The Income Tax Department had conducted a raid and assessed the value of the seized items as income for the assessment year 1986-87. The court examined the arguments put forth by both the applicant and the Income Tax Department, ultimately finding that the applicant failed to provide sufficient evidence to support his claims. The court concluded that no substantial questions of law arose from the tribunal's decision. This case highlights the importance of evidentiary support in tax assessments and the application of relevant provisions of the Income Tax Act. Keywords such as 'Income Tax Act', 'Madhya Pradesh High Court', and 'tax assessment' a... |
| 1961 SLD 292, 1961 PLD 1 | Civil Appeal No. 70 of 1959 , decided on 09.11.1961 | This case revolves around the appeal by Khan Bahadur A. G. Khan against the decision of the High Court of West Pakistan regarding a writ of mandamus sought by the petitioners, Shujauddin Qureshi and others. The petitioners claimed compensation for the requisitioning of the Murree Club Hotel owned by Khan under the Punjab Requisitioning of Immovable Property Ordinance. The Supreme Court ruled that the High Court's issuance of the writ was inappropriate and emphasized that such matters involving intricate legal and factual questions should be resolved through civil suits rather than writ proceedings. The decision clarifies the limitations of prerogative writs in compensation claims and reinforces the necessity for proper legal channels in such cases. Key legal principles from the Constitution of Pakistan, the Government of India Act, and relevant ordinances are discussed, making this case significant in understanding property rights and government requisitioning powers.... |
| 1992 SLD 1280, (1992) 193 ITR 425 | This case revolves around the interpretation of section 67 of the Income-tax Act, 1961, concerning the computation of a partner's share in income. The Income-tax Appellate Tribunal ruled in favor of the assessee, recognizing the legitimacy of the interest deduction on a bank loan that was used to repay an earlier loan. The ruling emphasized the importance of correctly classifying loans as capital contributions for tax purposes. This case is significant for tax professionals and litigators dealing with income tax law, as it clarifies the conditions under which interest on loans may be deductible. Keywords such as 'Income-tax Act', 'interest deduction', and 'capital contribution' are crucial for SEO optimization in legal research and tax law discussions.... | |
| 2000 SLD 87, 2000 PTD 1001, (1998) 233 ITR 354 | Matter No. 233 of 1995 , decided on 01.02.1956 | This case revolves around the powers of the Income Tax Appellate Tribunal concerning the review and rectification of its orders. The Tribunal emphasized that it lacks inherent review powers and must act within the confines of statute law. The case highlights the importance of statutory provisions like Section 40A(3) of the Income Tax Act, which aims to curb tax evasion. The Tribunal's decision to allow reconsideration of disallowed payments to new parties was seen as a necessary correction. This case underscores the legal policy aim of justice and fair play, ensuring that parties are not prejudiced by technical errors in legal proceedings. The decision has implications for future cases involving rectification powers of tribunals and the interpretation of statutory provisions.... |
| 2009 SLD 2442 = (2009) 311 ITR 15 | ITR No. 58 OF 2000 , decided on 15.01.2008 | In the landmark case of Season Rubber Ltd. v. Commissioner of Income Tax, the Kerala High Court addressed the critical issue of business expenditure deductions under the Income-tax Act, 1961. The case revolved around contributions made by Season Rubber Ltd. to a school and a hospital development committee, totaling Rs. 16,500. The company initially sought deductions under section 80G but later shifted to claiming these as business expenditure under section 37(1) after realizing that the recipients lacked the necessary certification for the 80G deductions. The court concluded that the contributions did not enhance the business prospects of the company, as the benefits to employees who received treatment or education at these institutions were deemed too indirect and remote. This ruling underscores the importance of establishing a clear link between contributions and business benefits when seeking tax deductions, reinforcing the stringent criteria applied by tax authorities. The decision... |
| 1994 SLD 900, 1994 PLC 1102 | Civil Petition No. 86-P of 1991 , decided on 07.10.1992 | In the case of Civil Petition No. 86-P of 1991, the Supreme Court of Pakistan addressed the entitlement of a civil servant to a higher grade after having accepted a lower grade position. The petitioner, who served as a Theology Teacher, argued that he was discriminated against compared to a colleague who held a higher post. However, the Court ruled that the petitioner had accepted the terms of his service upon appointment and could not retroactively claim a higher grade. The decision emphasized the importance of adherence to service terms and the non-interference in administrative policy by the judiciary. This case underscores the legal principles surrounding employment contracts and civil service regulations. The ruling serves as a significant precedent in employment law, particularly in cases involving civil servant entitlements and administrative discretion in post classifications.... |
| 2001 SLD 2445, 2001 CLC 810 | Civil Revision No. 155 of 1994 , decided on 08.05.2000 | In the case of Civil Revision No. 155 of 1994, Muhammad Haroon challenged the decisions of the lower courts regarding a property dispute involving a mutation attested in 1973. The petitioner claimed he was a minor at the time of the sale and that the transaction was fraudulent. However, the court found the evidence provided by the petitioner insufficient and ruled that age could be determined by medical evidence rather than school certificates. The court emphasized the necessity of specifying fraud in legal pleadings, stating that vague allegations are not adequate. The suit was dismissed as it was filed after the limitation period. The ruling highlights the importance of timely legal action and the need for precise allegations in fraud claims, reinforcing the standards of evidence required in property disputes.... |
| 2011 SLD 2716 = (2011) 335 ITR 472 | D-2741 of 2016 , decided on 30.12.2003 | In the case of Commissioner of Income Tax v. Sociedade de Fomento Industrial Ltd., the Bombay High Court addressed the classification of interest income for the purpose of tax deductions under section 80HHC of the Income-tax Act, 1961. The court examined the findings of the lower authorities which determined that the interest income earned by the assessee from banks and inter-corporate deposits was part of its business profits. The ruling emphasized that business activities are not restricted solely to the primary object of extracting iron ore but can encompass other related financial activities. The decision reaffirmed that deductions should include all income that constitutes business profits, thereby supporting the notion that interest income derived from surplus funds is relevant to the business operations. This case is pivotal for taxpayers and legal practitioners as it clarifies the criteria for determining business income and its impact on tax deductions, making it essential for... |
| 1992 SLD 665, 1992 PLC 134 | Intra-Court Appeal No. 133 of 1989 , decided on 28.05.1991 | This case revolves around the eligibility criteria for candidates appearing in the P.C.S. (Judicial) examination conducted by the Punjab Public Service Commission. The petitioners, led by Akhtar Ali, contested the Commission's decision not to summon them for the viva voce test due to their scores being below the required threshold. The Lahore High Court evaluated the rules governing the examination and confirmed that candidates must secure at least 33% in each written paper and 50% overall. The court upheld the Commission's actions, stating that without a provision for granting grace marks, the decision was neither arbitrary nor unjust. This ruling underscores the importance of adhering to established criteria in public service examinations and affirms the authority of the Punjab Public Service Commission in maintaining standards. Legal professionals and candidates alike should be aware of the implications of this case for future examinations and the necessity of understanding the rule... |
| 2023 SLD 945, 2023 MLD 793 | Criminal Appeal No. 179 of 2022 , decided on 21.11.2022 | This case involves an appeal before the Islamabad High Court regarding a criminal matter. The court's ruling, delivered by judges TARIQ MEHMOOD JAHANGIRI and BABAR SATTAR, highlights significant legal principles pertinent to criminal law. The appeal was filed by AQEEL MIRZA against the STATE, raising questions about the application of law and the rights of the accused. The judges' analysis reflects current trends in legal interpretation and the necessity for fair trials. The case underscores the judicial system's role in maintaining justice and public confidence in law enforcement. Key legal terms and concepts discussed include the presumption of innocence, due process, and the burden of proof, which are essential for understanding the implications of the court's decision. This ruling is anticipated to influence future cases and legal discourse in Pakistan, particularly in criminal law contexts. The decision reinforces the judiciary's position as a guardian of individual rights and lib... |
| 2017 SLD 1869, 2017 PLD 193 | Writ Petition No. 3011-P of 2016 , decided on 18.05.2017 | In the landmark case of Writ Petition No. 3011-P of 2016, the Peshawar High Court addressed critical issues surrounding the rights of students and the regulatory framework governing educational institutions in Pakistan. The petitioner, Ahmad Danyal, challenged the actions of Islamia College, Peshawar, and other respondents, raising significant constitutional questions. The court's deliberation focused on the Constitution of Pakistan, 1973, specifically the sections that safeguard fundamental rights and the legal obligations of educational institutions. The ruling underscored the necessity for educational authorities to operate within the bounds of the law, ensuring that students' rights are not only recognized but actively protected. This case serves as a pivotal reference for future disputes involving educational institutions, reinforcing the need for adherence to constitutional principles and the promotion of justice within the academic landscape. The decision resonates with ongoing ... |
| 2009 SLD 1430, 2009 PTD 320, (2008) 98 TAX 217 | S.T.A. No.729/LB of 2004 , decided on 16.09.2008 | In the case of S.T.A. No.729/LB of 2004, the Appellate Tribunal Inland Revenue dealt with an appeal regarding the determination of central excise duty under the Central Excise Act, 1944. The appellant, FARHANUDDIN, contested an Order-in-Original that mandated the payment of excise duties based on a market retail price claimed by the department, which was higher than the price fixed by the appellant. The Tribunal ruled that the appellant had appropriately fixed the retail price and had not violated any laws. The decision highlighted the principle that manufacturers should not be liable for the actions of retailers in pricing their products. This ruling is significant for businesses as it clarifies the responsibilities of manufacturers versus retailers regarding pricing and taxation under excise laws. The case also reiterates the necessity for the department to provide substantial evidence when making demands for additional taxes, reinforcing the legal protections available to manufactur... |
| 2024 SLD 4514, 2024 PLJ 120 | E.A. No. 151 of 2024 , decided on 10.01.2024 | In the case of Imran Ahmed Khan Niazi, the Lahore High Court, Rawalpindi Bench, addressed the appeal concerning the rejection of nomination papers under the Elections Act, 2017. The court examined the implications of moral turpitude as defined by Article 63(1)(h) of the Constitution, which disqualifies individuals convicted of certain offences from holding office. The court reaffirmed the Returning Officer's authority to scrutinize candidates' qualifications and emphasized the importance of maintaining integrity within the electoral process. The decision highlighted the legal standards surrounding moral turpitude and its relevance to public officeholders, particularly in the context of the Prime Minister's moral obligations. This case serves as a significant precedent regarding the intersection of electoral law and constitutional provisions, reinforcing the standards required for candidacy in Pakistan's political landscape.... |
| 2021 SLD 2638, 2021 SCMR 1474 | Criminal Petitions Nos.9-Q and 12 of 2021 , decided on 06.04.2021 | The case revolves around the tragic incident of Qatl-i-amd involving Ghulam Abbas, who shot Ameer Muhammad, a restaurant supervisor. The court's decision on April 6, 2021, upheld the life sentence for Abbas while reducing the sentence for Naqeebullah, who was found guilty of aiding in the disappearance of evidence. The incident, occurring in broad daylight, was witnessed by several individuals, leading to a robust prosecution case. The Supreme Court upheld the principles of justice and accountability, emphasizing the importance of witness testimony and the integrity of the judicial process. The case highlights significant issues in criminal law, including the application of the Penal Code and the responsibilities of individuals involved in a crime. The court's ruling serves as a precedent for future cases involving similar circumstances, reflecting the judiciary's commitment to uphold the rule of law and protect the rights of victims.... |
| 1994 SLD 893, 1994 SCMR 1740 | Civil Appeal No. 64-K of 1989 , decided on 28.07.1992 | The case revolves around the interpretation of the Muslim Family Laws Ordinance, particularly Section 7, in the context of a divorce declared by the husband, respondent No. 5. The couple, married under Fiqah Jafria, faced disputes leading to the husband's declaration of divorce. The case was escalated to the Supreme Court after the High Court ruled the divorce invalid due to non-compliance with Shia law. The Supreme Court upheld the High Court's ruling, emphasizing the importance of adhering to the principles of Fiqah Jafria for divorce validity. The case highlights the complexities of personal law in Pakistan, particularly regarding divorce and the jurisdiction of family courts versus constitutional matters. The Supreme Court's decision reinforced the necessity of following religious protocols in personal matters and limited the scope of constitutional review unless explicitly challenged by the parties, ensuring stability in family law jurisprudence. Keywords: divorce validity, Muslim... |
| 1992 SLD 1883, (1992) 198 ITR 156 | This case revolves around the interpretation of Section 43(1) of the Income-tax Act, 1961, particularly regarding the treatment of central subsidies in calculating depreciation. The Tribunal's ruling emphasized that the central subsidy should not be deducted from the actual cost of assets, establishing an important precedent for future tax assessments. This decision aligns with prior rulings, ensuring consistency in how subsidies are treated under tax law. The ruling is significant for corporate entities as it clarifies the implications of receiving government subsidies on their asset valuations for depreciation purposes. The case reinforces the legal framework governing taxation and asset valuation, providing clarity for taxpayers and legal practitioners alike. It highlights the necessity for businesses to understand the intricacies of tax legislation and its impact on financial reporting. The outcome serves as a crucial reference point for similar cases, ensuring that companies do no... | |
| 1985 SLD 1494, 1985 PLC 39 | QSA-685 of 1981 , decided on 13.07.1982 | This case revolves around the Industrial Relations Ordinance, particularly Section 25-A, which deals with amendments in written statements. The Labour Appellate Tribunal in Punjab reviewed a request for amendment submitted by Suraj Ghee Industries after a significant delay. The tribunal recognized that jurisdictional issues are critical and must be addressed by the court before proceeding with the case. The ruling emphasized that amendments could be made at any stage of the case, especially when they relate to fundamental jurisdictional questions. The decision underscores the balance between procedural integrity and the rights of the parties involved, highlighting the court's role in ensuring fair proceedings while allowing for necessary adjustments to the case as it develops.... |
| 1978 SLD 541, (1978) 112 ITR 368 | IT REFERENCE No. 15 OF 1972 , decided on 01.01.1974 | In the landmark case of Surjidevi Kunjilal Jaipuria Charitable Trust v. Commissioner of Income Tax, the Allahabad High Court dealt with the crucial issue of tax exemptions for charitable trusts under the Income-tax Act, 1961, and the Indian Income-tax Act, 1922. The case arose during the assessment year of 1961-62 when the Income-tax Officer initially granted the trust exemption based on its charitable activities. However, upon review, the Commissioner of Income Tax asserted that the trust's objectives included non-charitable purposes, leading to the conclusion that the trust could not claim full exemption under the relevant sections of the Income-tax Act. The Tribunal's acceptance of the trust's partial concession regarding its objectives played a pivotal role in the court's decision. The judgment underscored the importance of clearly defined charitable objectives in trust deeds and the implications of conceding positions in tax-related disputes. This case is a vital reference point f... |
| 2022 SLD 1841 = 2022 PLJ 51 | Complaint No. 46 of 2021 , decided on 11.08.2021 | In the landmark case documented under Citation 2022 SLD 1841 = 2022 PLJ 51, the Anti-Corruption Committee of the Punjab Bar Council, Lahore, adjudicated Complaint No. 46 of 2021 on August 11, 2021. The complainants, CH. Imran Hussain Chatha, Asad Abbasi, and Umar Zaman Chaudhary, filed a formal grievance against Abdul Wahab, accusing him of severe professional misconduct within the legal fraternity. The allegations against Wahab were multifaceted, encompassing fraudulent practices in his enrollment as an advocate, the submission of false affidavits, and unethical behavior that tarnished the reputation of the Punjab Bar Council. Central to the case were multiple FIRs filed against Wahab for various offenses, including sections 324, 353, 436, 444, 395, 440, 148, 149, 7, ATA, 506-B, 376, 511, 489-F, 377, 456, 337 H(ii), and 285. These charges highlighted Wahab's involvement in extorting money from innocent individuals by leveraging female associates to register cases, thereby exploiting ... |
| 1999 SLD 395, 1999 SCMR 1353 | Civil Petition No.692-IC of 1998 , decided on 26.01.1999 | In the landmark Supreme Court of Pakistan decision, ABDUL SAMAD vs Mst. RASHK-EJEHAN and others, Civil Petition No.692-IC of 1998, adjudicated on January 26, 1999, the judiciary meticulously evaluated the intricacies of tenant-landlord relationships under the Cantonments Rent Restriction Act, XI of 1963. The petitioner, ABDUL SAMAD, sought the ejectment of Mst. RASHK-EJEHAN from Shop No.6/2 located in Defence Housing Authority, Karachi. Central to the case was the interpretation and application of section 17(4)(b)(ii) of the Act, which predicates the landlord's right to evict a tenant on proving a bona fide personal need for the property. The Supreme Court scrutinized whether the landlord had complied with the requisite legal standards, particularly the obligation to demonstrate non-occupancy of any other suitable premises in the vicinity for business purposes. The decision unfolded against a backdrop of precedential cases such as Sheikh Muhammad Ayaz v Malik Ishtiaq and Chaudhary Naz... |
| 2020 SLD 1057, 2020 MLD 551 | Election Appeal No. S-89 of 2018 , decided on 26.06.2018 | The case revolves around an appeal concerning the acceptance of nomination papers under the Elections Act, 2017. The primary issue was whether the respondent, a Green Card holder, had concealed information regarding his nationality and property ownership in his nomination form. The appellant argued that there were significant omissions in the disclosures, which could disqualify the respondent from candidacy. However, the court ruled that all relevant details had been adequately disclosed through annexures and that any minor omissions could be addressed at the scrutiny stage. The ruling emphasized the distinction between holding a Green Card and actual citizenship, affirming that the respondent had not applied for nor held dual nationality. This decision highlights the importance of transparency in electoral nominations and the legal interpretations surrounding residency and citizenship status. Keywords such as 'Elections Act', 'nomination papers', 'Green Card holder', and 'electoral pr... |
| 2010 SLD 709, 2010 PTD 1703, 2011 PTCL 167 | Special Customs Appeal No. 354 of 2007 , decided on 16.06.2010 | This case involves MESSRS SUPREME TUBE INDUSTRIES, KARACHI, which filed an appeal against the confiscation of goods imported from South Africa, deemed banned under the Customs Act, 1969. The central issue revolved around the valuation of these goods, which was reportedly misstated in the show-cause notice. The court emphasized the importance of maintaining legal integrity in customs proceedings. The decision underscores the necessity for importers to be vigilant and compliant with customs regulations to avoid penalties. The judgment reinforces the legal principle that an importer cannot exploit typographical errors to negate their responsibilities. The ruling highlights the balance between enforcement of customs laws and the rights of importers, affirming that due process was observed throughout the proceedings. This case is significant for stakeholders in the customs and trade sectors, as it reiterates the consequences of importing banned items and the legal repercussions that follow.... |
| 1980 SLD 1201, (1980) 126 ITR 773 | IT REFERENCE Nos. 156 OF 1977 AND 20 OF 1978 , decided on 18.08.1980 | In the landmark case involving S.P.V. Bank Ltd. and the Commissioner of Income Tax, the Kerala High Court addressed crucial aspects of business deductions under the Income-tax Act, 1961. The case arose after the S.P.V. Bank's banking operations were taken over by Canara Bank Ltd. in 1963, leaving the S.P.V. Bank solely engaged in recovering outstanding dues without any active business operations. The court meticulously analyzed the legal definitions of 'carrying on business' and concluded that the S.P.V. Bank's activities post-takeover did not meet the criteria for business activity. Consequently, the court ruled that the bank was not eligible for deductions relating to business expenditures for the assessment years in question. This case underscores the importance of maintaining a legitimate business operation to qualify for tax deductions and has significant implications for similar future cases. Keywords such as 'business deductions', 'income tax', and 'banking business' are essenti... |
| 2006 SLD 3805 = 2006 PCRLJ 1591 | Criminal Appeals Nos. 30 and 28 of 2005 , decided on 09.06.2006 | In the case of Criminal Appeals Nos. 30 and 28 of 2005, decided on June 9, 2006, the Shariat Court (AJ&K) examined the prosecution's case against Muhammad Ishtiaq, who was convicted under Section 302 of the Penal Code for the alleged murder of his acquaintance Mukhtar Hussain. The prosecution's narrative suggested a financial dispute over Rs.30,000, which was purportedly given to the deceased prior to his murder. However, the court highlighted significant gaps in the prosecution's evidence, including the failure to produce crucial witnesses who could substantiate the claims made against the appellant. The court noted that the witness who could confirm the financial transaction was not available, and the circumstantial evidence presented was insufficient to establish the appellant's guilt beyond a reasonable doubt. Furthermore, forensic analysis revealed that the crime scene evidence did not support the prosecution's assertions about the weapon used. The judgment underscored the importa... |
| 2008 SLD 51, 2008 PTD 1157 | 827-829 of 2007 , decided on 19.12.2007 | In the landmark case of Civil Petition Nos. 827-829 of 2007, adjudicated by the Supreme Court of Pakistan on December 19, 2007, the petitioner, Commissioner of Income Tax/Wealth Tax, Companies Zones, Peshawar, challenged the tax exemption granted to Messrs River Side Chemicals (Pvt.) Ltd. Gadoon under the Income Tax Ordinance, 1979. The case revolved around the interpretation and application of Sections 122-C and 118-C of the Second Schedule, Part I of the ordinance, which pertain to tax exemptions and concessions for businesses under specific conditions. The petitioner contested the respondents' eligibility for these exemptions, arguing that the conditions stipulated within the ordinance were not satisfactorily met. The Supreme Court, presided over by Chief Justice Abdul Hameed Dogar and Justice Muhammad Nawaz Abbasi, meticulously examined the arguments presented by both parties. The respondents, represented by Senior Advocate Hafiz S.A. Rehman, maintained that they had adhered to al... |
| 1951 SLD 117, 1951 PLD 222 | Criminal Appeal No. 693 of 1950 , decided on 27.03.1951 | In the landmark case of Criminal Appeal No. 693 of 1950, the Lahore High Court delivered a significant judgment on March 27, 1951, under the citations 1951 SLD 117 and 1951 PLD 222. The case involved appellants Nazar Hussain and others who were convicted under sections 302 and 34 of the Pakistan Penal Code for the murder of Allah Bakhsh. The court, led by Chief Justice Muhammad Munir and Justice Khurshid Zaman, meticulously examined the circumstances surrounding the incident that led to the fatal attack. It was determined that the assault on Allah Bakhsh was provoked by an unexpected event, which disrupted any common intention among the accused to commit murder. This critical finding negated the applicability of section 34, which deals with shared liability based on common intention. As a result, the court held each accused individually responsible for their actions. In a pivotal decision, the court commuted Nazar Hussain’s death sentence to transportation for life, highlighting the ab... |
| 2004 SLD 10, 2004 PTD 1396 | I.T.As. Nos. 3139/LB and 3267/LB of 2000 | In the landmark case of I.T.As. Nos. 3139/LB and 3267/LB of 2000, the Appellate Tribunal Inland Revenue delivered a significant verdict on January 14, 2004. The case, cited as 2004 SLD 10 and 2004 PTD 1396, revolved around the application and validity of specific sections within the Income Tax Ordinance, 1979, and the Income Tax Rules, 1982. The appellant, Muhammad Shahid Abbass, contested the additions made under section 13(1)(d) of the Income Tax Ordinance, arguing that the procedural requirements for dual approvals were not adequately met. The tribunal, comprising Judicial Member Ehsan Ur Rehman and Accountant Member Muhammad Sharif Chaudhary, meticulously analyzed the provisions of the Income Tax Ordinance and the accompanying rules. Central to the dispute was the alleged unexplained investment deemed as income and the subsequent additions imposed by the Assessing Officer. The appellant maintained that the additions lacked legal backing due to the absence of necessary dual approva... |
| 1987 SLD 3123 = (1987) 166 ITR 776 | In the landmark case of Additional Commissioner of Income Tax v. P. Durgamma, the Supreme Court addressed the complexities surrounding the assessment of income for a Hindu Undivided Family (HUF) post-partition. The case revolved around Section 171(1) of the Income-tax Act, 1961, which stipulates that a HUF deemed to be undivided continues to be treated as such for tax purposes unless a partition decree is recorded. P. Durgamma, the respondent, contested the tax assessments made on the HUF for the years 1962-63 to 1968-69, arguing that a preliminary decree of partition in 1950 had effectively dissolved the HUF before these assessment years. The Supreme Court upheld the Tribunal's decision to quash the assessments, emphasizing that the existence of a HUF for tax purposes is contingent upon ongoing legal recognition and the absence of a finalized partition. The ruling clarified that the fictional continuity of an assessed HUF under Section 171(1) is limited to families that have previousl... | |
| 2015 SLD 2223 = 2015 YLR 2039 | W.P. No. 2825 of 2011 , decided on 11.12.2014 | In the case of Haji Akbar Khan vs. Wajid Zahoor, the Peshawar High Court addressed a constitutional petition under Article 199 of the Constitution of Pakistan, focusing on the eviction of a tenant based on the landlord's claimed bona fide personal need. The petitioner, Haji Akbar Khan, sought to evict the tenant from Shop No. 6, Bab Al-Madina Market, citing the need for his son, who was purportedly unemployed, to manage a business. However, the court found that the petitioner had not established a genuine necessity for the shop, as he owned numerous other properties that were either vacant or underutilized. The court's ruling underscored the importance of demonstrating good faith and bona fide intentions in eviction cases, reiterating that landlords must substantiate their claims of personal need. The decision highlights the legal standards governing landlord-tenant relations in Pakistan, particularly under the West Pakistan Urban Rent Restriction Ordinance, and clarifies the evidentia... |
| 2005 SLD 83, 2005 PTD 1040, (2005) 91 TAX 467 | I.T.R. No. 47 of 1992 , decided on 02.03.2005 | The case of Commissioner of Income Tax, Central Zoned, Karachi vs Muhammad Sardar, I.T.R. No. 47 of 1992, adjudicated by the Sindh High Court on March 2, 2005, is a pivotal ruling in the realm of income tax law in Pakistan. The court, presided over by Judges Anwar Zaheer, Jamali, and Muhammad Mujeeibullah Siddiqui, addressed the interpretation of Section 19(3) of the Income Tax Ordinance, 1979. The crux of the case centered on whether an individual occupying a house property as a sub-lessee of their employer's property qualifies for tax relief under the specified section. Muhammad Sardar, employed by the National Bank of Pakistan, had constructed a house using a loan from the bank, subsequently renting it back to the bank and residing therein. He sought exemption from taxation on an amount of Rs.12,559 received as house rent. The Assessing Officer included this amount as income from house property, but the Income Tax Appellate Tribunal Karachi sided with Sardar, referencing earlier cas... |
| 2023 SLD 932, 2023 MLD 731 | S-58 of 2023 , decided on 28.02.2023 | In the landmark case of Mst. Bakhtawar alias Bakhi Shahzadi Larik versus The State, adjudicated by the Sindh High Court, Sukkur Bench on February 28, 2023, the court deliberated on a significant criminal bail application under the purview of the Criminal Procedure Code (V of 1898) and the Control of Narcotic Substances Act, 1997. The petitioner, an elderly and infirm woman, was apprehended with 1150 grams of charas, a narcotic substance, leading to charges under Section 497(2) of the Cr.P.C. and Section 9(c) of the CNSA Act. Represented by advocate Manzoor Hussain Larik, while the State was counseled by Shafi Muhammad Mahar, Deputy Public Prosecutor, the case underscored critical legal principles surrounding bail provisions for vulnerable accused individuals. The absence of independent witnesses and the non-tampered nature of the evidence posed compelling arguments for granting bail, especially given the humanitarian considerations of the applicant's health status. The court meticulou... |
| 1978 SLD 655 = (1978) 113 ITR 447 | IT REFERENCE No. 1 OF 1968 , decided on 01.08.1978 | In the landmark case of Gopaldas T. Agarwal v. Commissioner of Income Tax, the Bombay High Court deliberated on the implications of Section 69B of the Income-tax Act, 1961, which pertains to undisclosed investments. The case arose from an assessment year of 1957-58, where Gopaldas, the legal heir of the deceased Tulsiram, contended that certain undisclosed amounts were inherited from his father. The Income Tax Officer rejected this assertion, leading to a series of appeals. The Tribunal and subsequently the High Court ruled that the burden of proof lay with the assessee to explain the source of the investments. The court found that Gopaldas could not satisfactorily establish the origins of the assets in question, ultimately ruling in favor of the revenue. This case underscores the critical importance of clear documentation and credible evidence in tax assessments, particularly in matters involving inherited assets. Keywords: Income Tax, Burden of Proof, Undisclosed Investments, Legal H... |
| 2011 SLD 1990, 2011 CLC 355 | C.R. No. 795 of 2008 , decided on 14.06.2010 | The case of Pir MUHAMMAD AZAM versus Pir AZIZULLAH and two others, adjudicated by the Peshawar High Court, serves as a significant precedent in the realm of civil litigation and procedural law in Pakistan. Filed under C.R. No. 795 of 2008 with C.M. No.257 of 2010, this case delves deep into the intricacies of the Civil Procedure Code (V of 1908) and the Limitation Act (IX of 1908), particularly focusing on Sections 12(2), 5, and 14. The petitioner, Pir MUHAMMAD AZAM, challenged the decree set aside by the trial court on grounds of alleged fraud and forgery related to a registered power of attorney and a disputed property sale transaction. The respondent, Pir AZIZULLAH, alongside two unnamed parties, contended that the power of attorney was fraudulent and that the sale transaction lacked legitimacy. The High Court, presided over by Justice SYED SAJJAD HASSAN SHAH, meticulously examined the procedural lapses evident in the trial court's handling of the case. Central to the appellant's a... |
| 2020 SLD 1820, 2020 MLD 1239 | Suit No. 762 of 1995 , decided on 21.05.2019 | The Sindh High Court delivered a pivotal judgment on May 21, 2019, in Suit No. 762 of 1995, addressing the controversial issue of land regularization in Shahbaz Goth, Deh Safooran, Karachi. The plaintiffs, represented by M/S Shahbaz Goth Residents Welfare Society and others, sought legal recognition and regularization of their village constructed on government land under the Colonization of Government Lands (Punjab) Act, 1912, specifically Section 10. However, the plaintiffs lacked valid ownership or title documents for the 24 acres they claimed. Justice Muhammad Faisal Kamal Alam presided over the case, meticulously examining the legal grounds presented. The court concluded that without legitimate ownership, the plaintiffs’ claims were unfounded and mandated their immediate removal by the authorities. Additionally, the court dismissed the bailable warrants issued against the Deputy Secretary of the Land Utilization Department, citing medical reasons as grounds for discharge. The decis... |
| 2016 SLD 2283, 2016 YLR 1123 | Crl. Appeal No. 649 and Murder Reference No. 151 o , decided on 03.11.2015 | This case revolves around the appeal of Abdul Maalik, who was convicted of murder based on circumstantial evidence and an extrajudicial confession. The Lahore High Court scrutinized the evidence presented by the prosecution, including the timeline of events leading to the complaint, the nature of the confessions, and the lack of direct evidence linking the appellant to the crime. The court noted the significant delay in reporting the crime, which raised doubts about the credibility of the prosecution's case. The judgment highlighted the crucial role of circumstantial evidence in capital cases, asserting that it must form a clear and convincing narrative that connects the accused to the crime. Ultimately, the court found the evidence insufficient to uphold the conviction, resulting in the acquittal of Abdul Maalik. The decision underscores the importance of due process and the presumption of innocence within the legal framework.... |
| 1987 SLD 1223, 1987 PLC 526 | 233/219 of 1983 , decided on 19.01.1984 | In the landmark case of Anwar Ali versus the Inspector-General of Police, Punjab, adjudicated by the Service Tribunal, Punjab, the appellant sought justice under the Punjab Service Tribunals Act (IX of 1974), specifically invoking Section 4 concerning pro forma promotion. The core of the dispute revolved around adverse entries in Anwar Ali's service record, notably a 1972 report that adversely affected his confirmation as Sub-Inspector and his placement on the coveted List 'F'. Despite initially being hindered by this unfavorable entry and a pending inquiry related to a murder case, Anwar Ali managed to get the 1972 report expunged, thereby clearing his record. The Tribunal meticulously examined the validity of the Inspector-General of Police's decision to reject the appellant's representation for List 'F' placement, especially after the removal of the adverse entry. Considering the lack of substantial progress in the additional gold smuggling inquiry and the appellant's unblemished se... |
| 2024 SLD 3052, 2024 PTD 869 | Writ Petition No. 17688 of 2024 , decided on 28.03.2024 | In the significant case of MST. Sadia Ishfaq versus Chief Commissioner and 6 Others, decided by the Lahore High Court on March 28, 2024, the court addressed a pivotal issue concerning the accessibility of a deceased taxpayer's information under the Income Tax Ordinance, 2001. The petitioner, MST. Sadia Ishfaq, sought access to her late father's tax returns to determine her share of the inherited properties in accordance with Islamic inheritance law. The Commissioner Inland Revenue had previously denied this request, citing Section 216(3)(m) of the Income Tax Ordinance, which restricts the disclosure of taxpayer information. However, the Lahore High Court, under the judicial leadership of Justice Shams Mehmoood Mirza, overturned the Commissioner’s decision. The court held that Section 216(3)(m) does not bar legal representatives of a deceased taxpayer from accessing the necessary tax information required to ascertain and claim their rightful share of inherited assets. This ruling is a l... |
| 1994 SLD 1151, 1994 KLR 57 | Criminal Misc. No. 203-B of 1994 , decided on 06.02.1994 | In the landmark case adjudicated by the Lahore High Court on February 6, 1994, the petitioner, Sanaullah, sought bail in a matter involving serious allegations under Section 18 of the Offence of Zina (Enforcement of Hadood) Ordinance VII of 1979. The incident in question occurred on June 3, 1993, and was subsequently reported in FIR No. 168/93 registered at Police Station Cantt. Gujranwala on June 4, 1993, indicating an unexplained delay in lodging the FIR. The petitioner was accused of attempting to commit zina-bil-jabar with Mst. Razia Sultana, a charge that inherently questions both personal integrity and societal norms related to modesty. Representing the defense, the petitioner’s counsel argued that the charges under Section 18 were not substantiated by the facts presented in the FIR. Instead, they posited that the offense might fall under Section 354 of the Pakistan Penal Code (PPC), which deals with outraging the modesty of a woman and is inherently bailable. This distinction is... |
| 2012 SLD 1081, 2012 PLD 1 | Civil Appeal No.12 of 2010 , decided on 12.12.2011 | In the landmark case of Civil Appeal No.12 of 2010, the Supreme Court of Azad Jammu and Kashmir adjudicated on a significant dispute involving alleged forgery of a sale-deed. Petitioner Sohbat Ali contended that the sale-deed dated 30th December 1969 was fabricated and did not execute it, challenging Muhammad Alam's claim of ownership over the disputed land. Critical to the case was the expert testimony of a Finger Print Expert, whose analysis conclusively matched the thumb impressions on the sale-deed to those of Sohbat Ali, thereby affirming the document's authenticity. The courtroom proceedings highlighted vital aspects of evidence admissibility under Qanun-e-Shahadat (10 of 1984) Art. 59 and the Specific Relief Act (I of 1877) S. 42. Lawyers Khalid Rasheed Chaudhry and Muhammad Mehfooz presented compelling arguments, but ultimately, the court upheld the lower judgments, dismissing the appeal without costs. This case underscores the paramount importance of expert evidence in legal d... |
| 2017 SLD 379 = 2017 YLR 84 | W.P. No. 1271 of 2016 , decided on 05.09.2016 | This case revolves around the jurisdiction of the Family Court concerning a dissolution of marriage suit filed by Farrah Naz against her husband Majid Hussain. The marriage took place in Azad Jammu and Kashmir, and the couple later faced marital discord, leading to the filing of the suit in Islamabad. The petitioner argued that the Family Court in Islamabad lacked jurisdiction since both parties were residents of Azad Jammu and Kashmir and not citizens of Pakistan. The Islamabad High Court ultimately decided that the Family Court's dismissal of the petitioner's application was erroneous, highlighting the importance of establishing jurisdiction based on the residency of the parties and the location of the cause of action. The court's ruling underscores the complexities of family law in Pakistan, particularly concerning jurisdictional issues involving parties from regions with distinct legal statuses such as Azad Jammu and Kashmir. The decision reinforces the need for careful considerati... |
| 2010 SLD 1214, 2010 YLR 86 | W. P. No. 851 of 2008 , decided on 28.04.2009 | This case revolves around family law matters, specifically concerning maintenance allowances following a divorce. The Lahore High Court reviewed the Family Court's decision, which had granted a divorced wife a modest maintenance sum and addressed the needs of a minor child. The court emphasized the father's responsibility to provide for the child's basic necessities amid rising costs. The judgments highlighted the importance of fair financial support in family law cases, ensuring that children are not left vulnerable post-divorce. The court's decision to increase the maintenance for the minor child reflects an understanding of the economic pressures faced by families today. This case serves as a significant reference for future family law proceedings, particularly in matters of maintenance and child support.... |
| 2000 SLD 1763 = 2000 CLC 66 | Writ Petition No.52/R of 1981 , decided on 05.08.1999 | This case revolves around the validity of property transfer documents issued under the Displaced Persons (Compensation and Rehabilitation) Act, 1958. The Lahore High Court examined claims made by Mst. Allah Rakhi and others against the Deputy Settlement Commissioner, who had ruled that the transfer documents were forged. The court emphasized the importance of due process and the need for adequate evidence when making claims about property ownership. The ruling highlighted issues of fraud, jurisdiction, and the responsibilities of settlement authorities in verifying claims. This case serves as a significant reference for matters involving property disputes and the evaluation of transfer documents in Pakistan. It underscores the legal principles governing property transfers and the necessity for transparency and authenticity in documentation, particularly in the context of displaced persons. The court's decision affirms the importance of maintaining the integrity of property transactions... |
| 2005 SLD 1814, 2005 PLD 5 | Writ Petition No. 119 of 20.04 , decided on 14.09.2004 | In the landmark case of petitioners PERVEZ AFZAL and 91 others versus Pakistan Engineering Council through Chairman and 4 others, the Peshawar High Court addressed critical issues surrounding the accreditation process governed by the Pakistan Engineering Council Act of 1976 and the Constitution of Pakistan, 1973. The central dispute involved the retrospective effect of accreditation granted by the PEC to engineering institutions and the authority to impose conditions on admitted students during the accreditation process. The petitioners, enrolled at the College of Engineering and Technology Peshawar affiliated with Al-Khair University, sought a writ of mandamus to compel the PEC to register them as engineers without imposing remedial education and re-examination. They argued that such conditions violated statutory provisions and principles of natural justice. The court meticulously examined the PEC's actions, referencing significant cases like Army Welfare Sugar Mills Ltd. v. Federatio... |
| 2000 SLD 1751, 2000 SCMR 677 | Criminal Petition for Leave to Appeal No.362-L of , decided on 03.08.1999 | In the landmark case of BAHADAR KHAN versus THE STATE (2000 SLD 1751; 2000 SCMR 677) adjudicated by the Supreme Court of Pakistan, the petitioner challenged the denial of bail issued by the Lahore High Court under sections 6/9 of the Control of Narcotic Substances Act, 1997, and section 497 of the Criminal Procedure Code (Cr.P.C). The petitioner faced charges stemming from the alleged possession of 1200 grams of heroin and 1.5 kilograms of Charas, with an additional recovery of Rs.200. The initial denial of bail was predicated on purported reasonable grounds connecting the petitioner to the narcotics offense. However, the petitioner’s counsel argued the prosecution's case was weak, noting the absence of detailed incriminating evidence, the ineffective execution of the arrest despite a significant police presence, and more importantly, the lack of any substantial recovery of narcotic substances from the petitioner. Furthermore, the petitioner had been detained for over 18 months without... |
| 1999 SLD 649, 1999 SCMR 382 | Constitutional Petition No.4 of 1994 , decided on 05.11.1998 | In the landmark case of Constitutional Petition No.4 of 1994, the Supreme Court of Pakistan deliberated on the maintainability and validity of the Martial Law Order (Zone B) No.487, particularly focusing on sub-paragraph (4) of paragraph 2.1. The petitioner, Pakistan Tobacco Company Ltd. (P.T.C.), challenged the mandate requiring tobacco companies to maintain or increase the weighted average price of tobacco to safeguard the interests of tobacco growers, a group deemed economically oppressed. The petitioners argued that this provision was discriminatory and violated Articles 18 and 25 of the Constitution of Pakistan, which guarantee freedom of trade and equality of citizens, respectively. The court meticulously analyzed the constitutional framework, emphasizing the importance of social justice and economic equity. It underscored that the provision was grounded in reasonable classification based on an intelligible differentia with a rational nexus to the legislative objective of protec... |
| 1984 SLD 1882, 1984 PLC 1438 | 54/916 of 1981 , decided on 19.10.1982 | In the landmark case of M. Shahbaz Khan versus the Full Board, Board of Revenue, Punjab, Lahore, and others, the Service Tribunal of Punjab delivered a pivotal judgment on October 19, 1982, affirming the protection of civil servants' retirement under the Punjab Civil Servants Act (VIII of 1974) and the Provisional Constitution Order (1 of 1981). The appellant, M. Shahbaz Khan, challenged his retirement on the grounds of having an unblemished service record and contended that the retirement was executed by an incompetent authority. However, the tribunal meticulously analyzed the provisions of Section 12(ii) of the Punjab Civil Servants Act, which allows for the retirement of civil servants after completing 25 years of service with full pension benefits. The decision underscored that the Director of Land Records Punjab was the competent authority to effectuate such retirement, thereby invalidating the appellant’s claim of incompetence regarding the authority involved. Additionally, the t... |
| 2006 SLD 2711, 2006 SCMR 1450 | Civil Petition No. 1992-L of 2005 , decided on 12.10.2005 | In the landmark decision rendered on 12 October 2005, the Supreme Court of Pakistan upheld the Lahore High Court's dismissal of Civil Petition No. 1992-L of 2005, filed by the petitioner MUHAMMAD ARSHAD & CO., challenging the decision through Writ Petition No.2330 of 2001. The case primarily revolved around the non-prosecution of the constitutional petition, which was initially dismissed by the Lahore High Court due to non-prosecution on 1 June 2004. The petitioners sought restoration of their case by filing C.M. Nos.2336 and 2337 of 2004, which was granted on 26 May 2005, contingent upon the payment of Rs.5,000 in costs. However, by the date of the hearing on 21 July 2005, the petitioner had neither paid the required costs nor requested an extension for payment, leading to the High Court's decision to dismiss the writ petition again for non-compliance. The Supreme Court, presided over by Justices FAQIR MUHAMMAD KHOKHAR and KARAMAT NAZIR BHANDARI, reviewed the arguments presented by th... |
| 2019 SLD 2779, (2019) 120 TAX 296 | 2067 of 2016, 1074 of 2016, 1881 of 2016, 1973 of , decided on 02.08.2019 | In the landmark decision rendered by the Sindh High Court on August 2, 2019, the court addressed a significant tax exemption dispute involving prominent pharmaceutical companies and the Federation of Pakistan. The case, cited as 2019 SLD 2779 and (2019) 120 TAX 296, revolves around the plaintiffs, including M/S. GETZ PHARMA (PVT.) LIMITED & OTHERS, seeking exemption from sales tax on imported packing materials essential for manufacturing pharmaceutical products. Under Entry No. 105 of the 6th Schedule to the Sales Tax Act, 1990, the plaintiffs argued that these packing materials qualify as raw materials, thereby entitling them to a tax exemption similar to that granted for raw materials used in production. The crux of the dispute lies in the interpretation of what constitutes 'raw materials' under the specified sales tax entry. The plaintiffs contended that since the packing materials are integral to the manufacturing process and have been recognized as raw materials for customs duty ... |
| 1997 SLD 298, 1997 PTD 2362 | , decided on 14.10.1996 | In the landmark case adjudicated by the Appellate Tribunal Inland Revenue, the appellant, Zafar Amin, contested additions made by the Assessing Officer under sections 13(1)(d), 13(1)(e), and 13(1)(b) of the Income Tax Ordinance, 1979. The core of the dispute revolved around unexplained investments and inadequate declarations related to household expenses and salary payments to part-time servants. The Assessing Officer had significantly increased the declared values, prompting the appellant to seek redressal. Represented by Muhammad Sarfraz, F.C.A., the appellant argued against the legal validity of these additions, citing various precedents and asserting that the Assessing Officer lacked tangible evidence to deviate from the documented sale deed. The Tribunal meticulously reviewed the evidence, including affidavits and bank certificates, and concluded that the Assessing Officer's additions were justified based on the presented facts. Notably, the Tribunal emphasized the importance of t... |
| 1979 SLD 312 = 1979 PLD 716 | Matrimonial Reference No. 2 of 1975 , decided on 02.12.1978 | In the landmark Sindh High Court case cited as 1979 SLD 312 = 1979 PLD 716, petitioner Francisco Xavier Pinto sought the dissolution of his marriage under the Divorce Act (IV of 1869), specifically invoking sections 10 and 13 pertaining to adultery and decree nisi confirmation respectively. The case, heard on December 2, 1978, revolved around allegations that the respondent, Julie Pinto, engaged in adulterous activities with Phillip D' Silva. The court, comprising Chief Justice Abdul Kadir Sheikh and Justices Fakhruddin G. Ebrahim and Nalmuddin, meticulously analyzed the evidence presented, which included love letters and testimonies from credible witnesses such as Mrs. Dalgago, Mrs. Francisco Desouza, and Das, a ward boy at Anklesaria Hospital. The petitioner provided substantial evidence, including nine photographs depicting the respondent and co-respondent together, and four love letters that explicitly expressed deep emotional involvement and illicit affection. Despite the respond... |
| 1999 SLD 821, 1999 PLC 210 | Intra-Court Appeal No. 375 of 1996 , decided on 12.05.1998 | In the landmark case of Ghulam Asghar Khan vs. Federation of Pakistan, heard by the Lahore High Court on May 12, 1998, the appellant, a civil servant, sought to correct his date of birth from August 24, 1936, to August 24, 1940. This correction was initially granted by a civil court, altering his Matriculation Certificate. However, the Establishment Division of the government refused to implement this change, citing various reasons including the appellant's delayed request for correction and potential ineligibility for service appointments based on the corrected age. The appellant's constitutional petition against this decision was dismissed by the High Court, which emphasized the appellant's long-standing acceptance of his original date of birth without objection. The court referenced several precedents, including cases like M.R. Khalid v. Chief Secretary and others, reinforcing the principle that late objections to official records without prior dispute do not warrant governmental am... |
| 1999 SLD 202, 1999 PTD 1555, (1997) 226 ITR 956 | Income-tax Case No.57 of 1990 , decided on 18.11.1996 | This case involves the assessment of tax obligations under the Income Tax Act, 1961, specifically concerning the treatment of duty draw-back and cash incentives for the manufacturing and export of hosiery goods. The Punjab and Haryana High Court reviewed the decisions made by the Income-tax Appellate Tribunal, focusing on whether these incentives should be accounted for on a cash or accrual basis. The court's decision underscores the importance of clear accounting methods in tax assessments and the implications of weighted deductions for businesses. This case is crucial for understanding the nuances of tax law as it relates to exporters and the applicability of deductions under the Income Tax Act. The ruling will provide guidance on how similar cases may be handled in the future, ensuring compliance with tax regulations while promoting fair treatment for businesses engaged in export activities.... |
| 1973 SLD 13, 1973 SCMR 6 | Civil Petition for Special Leave to Appeal No. 399 , decided on 22.01.1973 | The case of Wall Muhammad and others vs. Khan Muhammad and others revolves around the Displaced Persons (Compensation and Rehabilitation) Act and the allocation of the evacuee property known as Kothi Sundar Niwas. The Supreme Court of Pakistan, in its decision dated January 22, 1973, confirmed the Lahore High Court's ruling, which restored the order of the Additional Settlement Commissioner regarding the divisibility of the property. The court found that the petitioners, who were initially allocated the property, did not maintain their claim against the established possession of the respondent. The ruling emphasized the principles of property division under the law and upheld the decisions made by the relevant authorities, establishing a precedent for similar cases involving evacuee properties. This case highlights the complexities involved in property disputes under the rehabilitation laws and the necessity for clarity in ownership and allotment processes. Keywords: Displaced Persons ... |
| 2008 SLD 4052, (2008) 302 ITR 419 | IT APPEAL Nos. 138,139 AND 140 OF 2003 , decided on 19.04.2006 | In the pivotal case of Nishit Construction Co. P. Ltd. v. Income Tax Officer, adjudicated by the Madhya Pradesh High Court on April 19, 2006, the court delved into significant issues surrounding the implementation and efficacy of the Kar Vivad Samadhan Scheme, 1998, as delineated under the Finance (No. 2) Act, 1998. This case, cited as 2008 SLD 4052 and (2008) 302 ITR 419, primarily addressed whether the Department's appeals could persist despite a taxpayer's valid declaration under the Kar Vivad Samadhan Scheme. Nishit Construction Co. P. Ltd., the appellant, engaged in construction activities, faced scrutiny from the Income Tax Officer who contested the declared chargeable expenditures and incomes for the assessment years 1991-92, 1992-93, and 1993-94. The Department conducted valuations and adjusted the income of the assessee significantly under section 69 of the Income-tax Act, 1961. Dissatisfied with these additions, the appellant sought relief through the Commissioner of Income-... |
| 2004 SLD 3225 = 2004 PLJ 618 | Civil Appeals Nos. 1357 of 1999, 916-918, 1069, 10 , decided on 18.05.2004 | In the case of GENERTECH PAKISTAN LTD. versus INCOME TAX APPELLATE TRIBUNAL OF PAKISTAN, the Supreme Court of Pakistan addressed the tax implications of interest earned on share capital deposits. The appellants, electric power generating companies, sought exemption from income tax on interest accrued from bank deposits of their share capital. The Court ruled that such interest is classified as income from other sources, not qualifying for exemption. The ruling clarified that public limited companies do not benefit from the exemptions under Section 80-B of the Income Tax Ordinance. The decision reaffirms the strict interpretation of tax laws concerning the classification of income and the eligibility for exemptions, emphasizing the importance of the source of income in tax assessments. This case underscores the need for electric power companies to understand their tax obligations and the limits of available exemptions under Pakistani tax law.... |
| 2006 SLD 2548, 2006 SCMR 827 | Civil Petition No.3071 of 2003 , decided on 14.11.2005 | This case revolves around the disciplinary proceedings against a civil servant working as an Investigating Officer in a criminal case. The petitioner faced charges of misconduct due to the omission of obtaining witness signatures on the recovery memo of a stolen vehicle. The Supreme Court of Pakistan reviewed the circumstances under which the accused was discharged by the Magistrate, emphasizing that the discharge was based on insufficient evidence rather than procedural flaws. The Court underscored that while defects in investigation might not suffice for discharging an accused, the lack of evidence was a strong ground. The ruling highlighted the importance of fair disciplinary actions and the need for clear evidence of intentional misconduct to uphold penalties like dismissal. This case is significant in understanding the nuances of police investigation procedures and the legal protections afforded to civil servants under disciplinary regulations.... |
| 2001 SLD 1698, 2001 SCMR 31 | Civil Appeal No. 1580 of 1997 , decided on 21.10.1998 | In the case of Syed ILLYAS ALI ABBASI vs Mst. ALLAH RAKHI, the Supreme Court of Pakistan addressed the issues surrounding the West Pakistan Urban Rent Restriction Ordinance (VI of 1959) concerning rental increase and tenant default. The focus was on whether the tenant had defaulted on rent payments due to a statutory increase of 25% without receiving a demand notice from the landlord. The court highlighted that the provisions of the Ordinance do not allow for an automatic increase in rent without explicit demand from the landlord. The judgment of the High Court was overturned, and the ejectment application was dismissed. This case is crucial for landlords and tenants alike as it clarifies the legal requirements for rent increases and the definition of default in rental agreements. Keywords: Supreme Court of Pakistan, rental law, tenant rights, West Pakistan Urban Rent Restriction Ordinance.... |
| 2009 SLD 2606, (2009) 314 ITR 200, 224 CTR (Mad.) 286 | Tax Case (Appeals) Nos. 361, 362, 491 and 492 of 2 , decided on 24.03.2009 | In the landmark case of CIT v. Chakiat Agencies Pvt. Ltd. [2009] 314 ITR 200 /224 CTR (Mad.) 286, adjudicated by the Madras High Court, the court addressed critical issues pertaining to the applicability of section 80-O of the Income-tax Act, 1961. The assessee, Chakiat Agencies Pvt. Ltd., a private limited shipping agency, provided commercial information to foreign ship-owners and received commissions in convertible foreign exchange as compensation. The Revenue challenged the eligibility of these deductions under section 80-O, arguing that the services rendered did not qualify for such deductions and that the commissions were not received in convertible foreign exchange. The Madras High Court, under the judgment delivered by Justice K. Raviraja Pandian and fellow judges P. P. S. and Janarthana Raja, upheld the assessee's claim. The court detailed that the services rendered by the assessee constituted commercial services, thereby aligning with the criteria set out in section 80-O. The... |
| 1992 SLD 868 = 1992 PLC 558 | Writ Petition No. 4855-S of 1991 , decided on 23.11.1991 | In the Lahore High Court case of Writ Petition No. 4855-S of 1991, the petitioner, MUSHTAQ AHMAD ALEEM, challenged the termination of his civil service position by the GOVERNMENT OF PAKISTAN. The court found that the termination was executed without due process, violating principles of natural justice. The ruling highlighted the importance of providing a civil servant the opportunity to respond to allegations before termination. The case referenced significant precedents in civil service law, particularly focusing on the principle of 'locus poenitentiae', which asserts that once a person is confirmed in a position, they cannot be dismissed without a fair hearing. This decision underscores the legal protections in place for civil servants against arbitrary dismissal and the necessity of adherence to procedural fairness in administrative actions.... |
| 2008 SLD 2555, (2008) 305 ITR 29, (2007) 162 TAXMAN 317 | IT APPEAL NO. 35 OF 1999 , decided on 31.08.2006 | In the case of Deputy Commissioner of Income-tax v. Chirag Metal Rolling Mills Ltd., the Madhya Pradesh High Court addressed the issue of penalties imposed under section 271(1)(c) of the Income-tax Act for concealment of income. The court highlighted the importance of the assessee's ability to demonstrate bona fides during penalty proceedings. It was established that while the primary onus lies with the assessee to prove there was no concealment, the revenue must also substantiate its claims. The decision also referenced significant precedents, including K.P. Madhusudhanan v. CIT, reinforcing the necessity of a fair inquiry into the circumstances surrounding income disclosures. This case serves as a critical reference for taxpayers facing penalties under the Income-tax Act, particularly regarding the treatment of cash purchases and the implications of voluntary disclosures. The ruling aims to clarify the procedural obligations of both the revenue authorities and the taxpayers in penalt... |
| 1980 SLD 295, 1980 SCMR 528 | Civil Appeals Nos. 27 and 28 of 1977 , decided on 16.06.1979 | This case involves significant civil appeals adjudicated by the Supreme Court of Pakistan, concerning the decisions made by the Lahore High Court in 1972. The appeals were filed by N. M. Khan and others against Dr. Abdur Rauf and others, focusing on legal disputes that arose from the lower court's judgments. The Supreme Court, comprising esteemed judges Muhammad Akram, Dorab Patel, and G. Safdar Shah, delivered its decision on June 16, 1979. The legal representation included notable advocates such as Karamat Nazir Bhandari and M. A. Qadri. This case serves as an important reference point for civil law in Pakistan, highlighting the complexities of legal arguments and the judicial process. Key trends in legal practice and civil rights are underscored through this ruling, making it a critical study for lawyers and legal scholars alike. The implications of this case resonate through subsequent legal interpretations and applications, offering insights into the evolving landscape of Pakistan... |
| 2009 SLD 139, 2009 CLD 163 | C.R. of 2008 , decided on 15.09.2008 | This case revolves around the rejection of a plaint by the Islamabad High Court involving Najma Sugar Mills Ltd. and Messrs Mega Trading Company. The primary legal issue was the enforceability of a suit filed by an unregistered partnership firm, which is prohibited under Section 69(2) of the Partnership Act, 1932. The court's decision highlights the importance of firm registration in legal proceedings and its implications for partnerships. The ruling clarifies that even if a firm is subsequently registered, it does not retroactively validate an otherwise invalid suit. The case cited several precedents to support its findings, reinforcing the mandatory nature of registration for partnerships.... |
| 1989 SLD 260 = 1989 CLC 1131 | D-1558 of 1980 , decided on 22.02.1989 | In the case of Muhammad Hussain vs Central Board of Revenue, the Sindh High Court addressed issues of legality surrounding adjudication proceedings under the Customs Act, 1969. The petitioner, a Senior Traffic Supervisor, was wrongfully penalized without evidence linking him to contraband activities. The court highlighted the importance of proper legal procedures, such as serving show-cause notices and substantiating allegations, to uphold justice. This case underscores the need for transparency and fairness in customs enforcement, ensuring that individuals are not subjected to penalties without adequate legal justification. The ruling serves as a critical reference for similar cases in customs law and adjudication processes, advocating for the protection of rights against unjust legal actions.... |
| 2009 SLD 1165 = (2009) 313 ITR 384 | IT REFERENCE No. 44 OF 1998 , decided on 19.08.2008 | In the case of Vindhya Telelinks Ltd. v. Commissioner of Income Tax, the Madhya Pradesh High Court addressed the issue of whether interest income from deposits could be included as income derived from an industrial undertaking under the Income Tax Act, 1961. The court examined the applicability of sections 80HH and 80-I, which provide deductions for profits and gains from industrial activities. The decision emphasized the importance of direct nexus between income and industrial activity. The court confirmed that interest on deposits with IDBI and security deposits for electricity did not meet this criterion. The ruling aligns with the precedent set in Pandian Chemicals Ltd. v. CIT, reinforcing the interpretation that not all income associated with an industrial entity qualifies for tax deductions. This case highlights the stringent criteria for determining eligible income under tax laws, particularly for businesses operating in backward areas. Legal representatives Sandesh Jain and San... |
| 2016 SLD 3766, 2016 YLR 1506 | Suit No. 624 of 1998 and Suit No. 967 of 1996 , decided on 28.05.2015 | This case revolves around the legal disputes concerning the ownership and operational status of two cinemas owned by a private limited company. The Sindh High Court deliberated on the application for the appointment of a receiver, which was ultimately deemed inappropriate due to the current state of the cinemas being inoperative and damaged. The court highlighted the importance of safeguarding the interests of all parties involved while also ensuring that the subject matter is preserved. The decision to invite offers from potential lessees underscores the court's commitment to finding a practical solution that maintains the value of the property amidst ongoing litigation. This case exemplifies the complexities of corporate law and civil procedure, particularly in the realm of receivership and property management within the context of legal disputes.... |
| 2014 SLD 2582, 2014 YLR 1319 | Criminal Bail Application No. S-776 of 2013 , decided on 10.02.2014 | This case revolves around a bail application in the context of a dacoity charge under section 395 of the Penal Code. The applicant, Talib Hussain, sought post-arrest bail after being implicated in an alleged robbery where cash and mobile phones were taken from the complainant. The critical issue was the eight-day delay in filing the FIR, which the court found problematic, as no convincing explanation was provided by the complainant. The court emphasized the importance of timely reporting in criminal cases, especially when the complainant had previously identified the accused. The ruling highlighted that, despite the serious nature of the charges, the court could consider the minimum punishment at the bail stage, which led to the granting of bail under specific conditions. This case underscores the judicial approach towards bail applications in the realm of serious offenses, balancing the rights of the accused with the interests of justice.... |
| 2023 SLD 6684 | WRIT PETITION NO. 1044 OF 2018 | The case involves a writ petition filed by Oracle Systems Pakistan (Private) Limited against the Federal Board of Revenue regarding issues related to revenue and tax regulations. The hearing took place on June 7, 2023, with the Honorable Judge Saman Rafat Imtiaz presiding. The legal representation included Mr. Shaheer Roshan Shaikh for the petitioner and Mr. Muhammad Imtiaz Abbasi acting as proxy counsel for the respondents. This petition highlights the ongoing legal discourse surrounding corporate taxation and administrative oversight by federal authorities. It underscores the complexities involved in navigating the legal landscape of corporate compliance and revenue collection in Pakistan. The case is significant as it addresses the intersection of corporate rights and governmental regulatory frameworks, a topic of increasing relevance in contemporary legal discussions. The outcome of this case may set a precedent for future corporate legal challenges and their interactions with fede... |
| 2023 SLD 6804 | , decided on 29.03.2023 | In the notable case of M/s. S & S Corporation versus CIR, RTO, Lahore, adjudicated by the Appellate Tribunal Inland Revenue in Lahore, the primary focus was on the interpretation and application of the Sales Tax Act, 1990, specifically sections 72B and 25. The case, cited as 2023 SLD 6804, was heard on March 29, 2023, with both the hearing and the decision rendered on the same day. Representing the petitioner, M/s. S & S Corporation was advocated by Malik Usman, while the respondent, CIR RTO Lahore, was represented by Ms. Naima Shumail, DR. The legal discourse centered around the nuances of sales tax obligations, compliance, and the statutory implications for corporate entities operating within Lahore's jurisdiction. Key legal arguments likely revolved around the interpretation of tax liabilities, eligibility for exemptions or rebates under the specified sections, and the procedural adherence of the respondent in enforcing the tax provisions. The decision, pending further details, is e... |
| 1973 SLD 653, (1973) 91 ITR 135 | MISC. CIVIL CASE Nos. 205 TO 209 OF 1970 , decided on 03.04.1972 | This case revolves around the reassessment of wealth tax under the Wealth Tax Act, 1957, specifically addressing the validity of notices issued under section 17. The primary issue was whether the assessee, Shri Manilal C. Desai, had truly disclosed all material facts concerning an amount standing in his wife's name, which he claimed as exempt due to a gift. The Wealth Tax Officer accepted this claim initially but later sought to reassess it. The Madhya Pradesh High Court ultimately ruled in favor of the assessee, stating that the notice was invalid as it stemmed from a change of opinion rather than new information. This case highlights critical aspects of tax law, particularly the importance of full disclosure and the legal standards governing reassessment processes. It serves as a precedent in determining the limits of tax authority discretion in cases of previously accepted exemptions, reinforcing the principle that once a tax authority accepts a claim, any subsequent challenge must ... |
| 2008 SLD 1331, 2008 PLC 927 | Appeal No.783 of 2007 , decided on 07.03.2008 | In the case of Muhammad Ali vs. Capital City Police Officer, the Service Tribunal addressed issues related to promotion and confirmation of police officials under the Punjab Civil Servants Act and the Punjab Service Tribunals Act. The appellant, Muhammad Ali, had been serving as Head Constable but faced undue delays in his promotion to A.S.-I despite a clean record. The Tribunal's ruling highlighted the importance of timely promotions and adherence to departmental regulations, ultimately ruling in favor of the appellant. This case underscores significant aspects of employment law, particularly in the public sector, and the necessity for fair treatment in promotion processes. It also reflects on the implications of administrative inaction on the rights of civil servants, making it a pivotal reference in service law jurisprudence.... |
| 1986 SLD 2512 = (1986) 160 ITR 3 | IT REFERENCE No. 763 OF 1979 , decided on 17.02.1986 | The case of Mullick Somnath Charitable Trust versus Commissioner of Income Tax revolves around the interpretation of section 11 of the Income-tax Act, 1961, which deals with the tax exemption for charitable trusts. The Calcutta High Court examined the trust deed, which stipulated that half of the net income was to be used at the trustees' discretion for public benefits, while the other half could be used for the poor and indigent relations of the settlor. The court ruled that the trust's primary objective was not public charity, but rather the support of the settlor's relatives. This finding is significant for trusts aiming for tax exemptions under similar provisions, emphasizing that the intent behind the trust's creation must align with public charitable purposes to qualify for such exemptions. The judgment highlights the importance of clearly defined charitable objectives within trust deeds to avoid tax liabilities and ensure compliance with the law.... |
| 2002 SLD 306, 2002 PTD 1858 | P.T.R. No. 177 of 2001 , decided on 25.02.2002 | In the case of P.T.R. No. 177 of 2001, the Lahore High Court addressed an appeal regarding the treatment of cash deposits in the accounts of a partnership firm. The Commissioner of Income Tax contended that certain amounts recorded as capital contributions should be considered as loans under the Income Tax Ordinance, specifically section 12(18). The Tribunal had previously ruled in favor of the firm, indicating that these amounts did not attract the provisions of the cited section. The High Court concurred with the Tribunal's view, stating that the determination of whether an amount was a loan or a capital contribution is fundamentally a question of fact. This case highlights the importance of accurately categorizing financial contributions within partnership accounts and the implications of such classifications under tax law. Key phrases include 'Income Tax Ordinance', 'capital contributions', 'loan classification', and 'Lahore High Court decision'.... |
| 2014 SLD 347 = 2014 PLC 40 | D-1589, D-1588, D-1743 of 2012 , decided on 03.10.2012 | In the case of BANK ALFALAH LIMITED and others vs. FEDERATION OF PAKISTAN, the Sindh High Court addressed the legal classification of contributions under the Employees' Old-Age Benefits Act, 1976. The court deliberated on whether these contributions could be considered a tax or a fee. The petitioners argued that the Act could not be amended through a Finance Act since it is not a money bill. The respondents contended that contributions are taxes because they fund unemployment benefits. Ultimately, the court ruled that these contributions are fees for specific services provided to employees, and the amendments made through the Finance Act were invalid. This case highlights important legal principles regarding taxation, the authority of legislative amendments, and the rights of employees under labor laws. The ruling reinforces the necessity for legislative actions to adhere strictly to constitutional mandates, ensuring that the rights of the workers are protected and that any changes to ... |
| 2009 SLD 2242, (2009) 308 ITR 356 | IT APPEAL No. 51 OF 2005 , decided on 15.01.2008 | In the case of Commissioner of Income Tax v. Lok Holdings, the Bombay High Court addressed the taxation classification of interest income. The assessee, a firm engaged in property development, received advance payments from customers for flat purchases. Due to the inability to utilize these funds immediately, the firm temporarily invested the surplus in banks, generating interest income. The crux of the case centered on whether this interest should be classified as business income or income from other sources. The court ultimately ruled that the interest income was indeed business income, as it was directly tied to the firm's ongoing operations and utilized for business purposes. The ruling is significant for tax law interpretation regarding the classification of income, reinforcing the principle that income generated from business-related activities should be taxed accordingly. This case highlights the importance of understanding the nuances of income classification under the Income-t... |
| 2024 SLD 3451 | ITA NO. 741/IB/2024 , decided on 16.05.2024 | This case revolves around the appeal filed by Mr. Sajjad Ahmed against the decision made by The Commissioner Inland Revenue, CTO, Islamabad. The Appellate Tribunal Inland Revenue, presided by M. M. Akram, conducted the hearing on May 16, 2024, where the arguments were presented by Mirza Saqib Siddique on behalf of the appellant and Mr. M. Hayat representing the respondent. The tribunal's decision hinged on the interpretations of the Sales Tax Act, 1990, specifically Section 43A, and the Federal Excise Act, 2005, particularly Section 33A. The decision is significant as it not only addresses the specific circumstances of this case but also contributes to the body of tax law, clarifying the obligations of taxpayers under these statutes. The ruling aims to enhance compliance and understanding of tax regulations, serving as a reference for future disputes. The tribunal's order is available for public access, ensuring transparency and accountability in tax adjudication processes.... |
| 1966 SLD 60, 1966 PLD 492 | Civil Appeal No. 4 of 1966 , decided on 10.02.1966 | The case of Akbar Ali vs. Raziurrahman Khawaja revolves around the electoral process and the validity of ballot papers in the context of the Electoral College Act (IV of 1964). The Supreme Court examined the actions of the Presiding Officer who canceled several ballot papers deemed 'spoilt' despite them being free of defects. The Court held that the High Court rightly set aside the decisions of the Presiding Officer and the Election Tribunal, emphasizing the importance of lawful authority in electoral matters. This case highlights the principles of electoral fairness, the significance of proper ballot handling, and the High Court's role in ensuring just electoral practices. The decision reinforces the idea that technicalities should not overshadow the democratic process, ensuring that every valid vote is counted. This ruling is pivotal for understanding electoral laws and the responsibilities of election officials.... |
| 1967 SLD 452, (1967) 65 ITR 237 | MISC. IT REFERENCE No. 46 OF 1963 , decided on 11.10.1966 | This case addresses the complexities of deducting business expenses related to bonus payments under the Income-tax Act, 1961. The core issue was whether a bonus awarded by the Labour Appellate Tribunal after the close of the relevant accounting year could be deducted in that year's tax return. The court's decision reflects a strict interpretation of the accounting principles concerning liabilities. It emphasized that liabilities must be ascertainable within the accounting period to qualify for tax deductions. The ruling aligns with existing precedents that restrict the retroactive adjustment of accounts for tax purposes, thereby reinforcing the integrity of the income tax framework. Legal practitioners and businesses must ensure compliance with these principles when dealing with employee compensation and tax filings to avoid disputes and ensure accurate financial reporting.... |
| 2013 SLD 905, 2013 PCRLJ 200 | Criminal Revision No.185 of 2012 , decided on 18.07.2012 | This case revolves around a habeas corpus petition filed by Mst. Samreen Fatima for the recovery of her minor son, Abdul Saim Ali, from his father, Ali Imran. The Lahore High Court examined the circumstances leading to the custody arrangement, which had been settled through a compromise. The court highlighted the legal principles governing custody under the Guardians and Wards Act and the implications of the mother's second marriage on her custodial rights. This case underscores the importance of following legal protocols in custody disputes and the weight of agreements made by the parties involved. The ruling reiterates that custody decisions must consider the welfare of the child while adhering to the law, and emphasizes the need for proper legal channels in resolving such disputes.... |
| 2002 SLD 1694, 2002 PLC 15 | Civil Petition No. 1976 of 2000 , decided on 08.10.2001 | In the case of Civil Petition No. 1976 of 2000, the Supreme Court of Pakistan reviewed the dismissal of Javed Iqbal Khan's appeal regarding his seniority as a civil servant. The Court analyzed the Civil Servants Act of 1973 and the Civil Servants (Seniority) Rules of 1993, particularly focusing on the stipulations surrounding seniority and promotions. The petitioner claimed that his voluntary forfeiture of a promotion in one post to pursue another should not have affected his seniority. However, the Court found that the general rule of seniority applied, determining that the petitioner was not entitled to be declared senior to the respondent civil servant. The judgment reinforced the importance of adhering to established rules regarding civil service promotions and seniority, ultimately leading to the dismissal of the petition.... |
| 1943 SLD 68, (1943) 11 ITR 1 | , decided on 18.05.1943 | In the case before the Court of Appeal, the primary issue revolved around the tax implications of a £40,000 payment made to Mr. Tilley, who had previously been entitled to a salary of £6,000 and a pension of £4,000 per year for ten years upon cessation of his directorship. Following an agreement in 1938, Tilley accepted a reduced salary in exchange for the lump sum. The court examined the nature of the payment, considering whether it was a capital payment or taxable income. The judges ultimately concluded that the payment was remuneration for services rendered, affirming that it fell under the taxable income provisions of Schedule E. This case highlights critical aspects of tax law regarding the classification of payments made to employees and the nuances of agreements affecting remuneration and pension rights.... |
| 2020 SLD 378, 2020 SCMR 287 | Criminal Appeal No. 364-L of 2017 and Criminal Pet , decided on 03.07.2019 | This case revolves around a criminal appeal and petition regarding a murder conviction under section 302(b) of the Pakistan Penal Code. The incident occurred at a bus stand in Hafizabad, where the deceased, Ejaz Ahmad, was shot. The court assessed the evidence presented, including eyewitness accounts and medical reports, affirming the prosecution's case against the appellant, Imtiaz alias Taji. The court acknowledged the significance of immediate reporting to police and consistent witness testimonies, which established a clear narrative of the events. Despite the conviction, the court noted the lack of a concrete motive and the acquittal of co-accused, leading to a reduction in the death sentence to life imprisonment. The ruling highlights critical aspects of criminal law, including the importance of reliable evidence and the principles guiding the determination of culpability in homicide cases. The decision reflects ongoing issues in Pakistan's legal system regarding the enforcement o... |
| 1970 SLD 288 = 1970 SCMR 418 | Criminal Petition for Special Leave to Appeal No. , decided on 29.01.1970 | This case revolves around the conviction of Muhammad Akram under the Punjab Excise Act for possession of illicit charas. The Supreme Court of Pakistan upheld the High Court's ruling, emphasizing the credibility of the prosecution's witnesses and the absence of animosity towards the petitioner. The decision reiterates the importance of reliable witness testimony in drug-related offenses and the legal standards governing such cases. With references to key legal provisions, this case serves as a precedent in understanding the enforcement of drug laws in Pakistan, particularly under the Punjab Excise Act. Legal practitioners and law students can find significant insights into the application of sections concerning witness credibility and possession laws. Keywords such as 'drug law enforcement', 'illicit possession', and 'criminal procedure' are essential for understanding the nuances of this case and its implications in the realm of Pakistani law.... |
| 2021 SLD 865 = 2021 MLD 527 | Criminal Miscellaneous Bail Application No. 3626-P , decided on 02.01.2020 | This case involves the grant of bail to the petitioner, Umair, who was accused of attempting to commit an unnatural offence against a minor. The Peshawar High Court analyzed the circumstances surrounding the FIR, which was filed with a delay of over four hours, and noted the lack of medical evidence or eyewitnesses to support the complainant's claims. The court referenced the Khyber Pakhtunkhwa Child Protection and Welfare Act, emphasizing the definition of a child at risk and the need for a thorough examination of the facts before determining the applicability of certain legal provisions. The decision highlights the importance of evidence in criminal proceedings and the principle that bail is a right that should not be denied without substantial justification. The court's ruling underscores the balance between the rights of the accused and the interests of justice in cases involving sensitive allegations such as child abuse. Overall, the case reflects the judicial system's commitment ... |
| 1974 SLD 70, 1974 SCMR 13 | K-26 of 1973 , decided on 07.09.1973 | In the case of Muhammad Allah Warayo Panhwar vs. The State, the Supreme Court of Pakistan addressed the conviction of a Junior Store Keeper accused of misappropriating petrol. The petitioner was sentenced to nine months of rigorous imprisonment and fined Rs. 3,900 after being found guilty of misappropriation. The court reviewed evidence that indicated significant shortages of petrol in the store, which were corroborated by physical verifications and register entries. Despite the petitioner's claims of discrepancies in the petrol delivery and evaporation, the court upheld the conviction, emphasizing that the new arguments raised were not permissible as they had not been presented in lower courts. The ruling highlights the necessity for timely objections and the weight of evidence in corruption cases, reinforcing the integrity of the judicial process. Keywords: Supreme Court, misappropriation, corruption, legal proceedings, evidence, judicial integrity.... |
| 2019 SLD 2370, 2019 PLJ 416 | Crl. A. No. 21-P of 2010 , decided on 29.04.2019 | This case revolves around the conviction of Wazir Son of Shamshair, who was accused of being involved in the abduction and murder of Muhammad Naeem under the Anti Terrorism Act, 1997, and various sections of the Pakistan Penal Code. The Supreme Court scrutinized the confessional statement presented by the prosecution, which appeared excessively detailed and crafted more for the prosecution's needs rather than as a genuine admission of guilt. The court noted significant discrepancies between the confession and the medical evidence regarding the cause of death, leading to doubts about the reliability of the confession. The judges indicated that the prosecution failed to meet the burden of proof necessary for a conviction, and therefore, the appeal was granted, resulting in the acquittal of the appellant. The case highlights critical considerations in evaluating confessional evidence within the criminal justice system, emphasizing the necessity for thorough examination of all evidence pre... |
| 2022 SLD 25, 2022 SCMR 25 | Civil Appeals Nos. 414 and 817 of 2021 , decided on 18.11.2021 | In the landmark case of Civil Appeals Nos. 414 and 817 of 2021, the Supreme Court of Pakistan addressed crucial issues surrounding the recruitment policy for Assistant Education Officers (AEOs) within the Government of Punjab's School Education Department. The case arose from grievances filed by the respondents, who were not considered for the AEO positions despite their qualifications. The Court emphasized the importance of the recruitment policy established on May 19, 2016, which outlined the qualifications and procedures necessary for hiring educators. It ruled that the applicants were entitled to a fair consideration based on their qualifications and the relevant recruitment guidelines. This case highlights the significance of adhering to procedural requirements, such as the necessity of filing a review petition before escalating matters to higher authorities, thus ensuring that justice is served while maintaining the integrity of the educational recruitment process. The Court's de... |
| 2013 SLD 380, 2013 PDS 1675 | S.T.A. No. 948/LB/2P12 , decided on 23.04.2013 | In this case, the Appellate Tribunal Inland Revenue dealt with an appeal from M/s. Hassan Paper Cone Factory against a suspension order issued by the CIR (Zone-II), Faisalabad. The tribunal, upon hearing the request from Mr. Mudassar Shuja, the advocate for the appellant, agreed to the withdrawal of the appeal. This led to the dismissal of the case. The proceedings reflect the judicial process within the framework of the Sales Tax Act, 1990, emphasizing the importance of procedural compliance in tax-related disputes. The decision serves as a precedent for future cases involving withdrawal requests and illustrates the tribunal's discretion in such matters. It is essential for entities involved in tax disputes to understand their rights and the procedural avenues available to them under the law.... |
| 1998 SLD 917, 1998 SCMR 2440 | Civil Petition No. 18-L of 1997 , decided on 16.04.1998 | This case revolves around the issues of seniority and promotion within the context of employment for an ex-employee of the former Government of East Pakistan. The petitioner, Muhammad Afan Ullah, claimed that he was wrongfully reverted from a higher pay scale and was denied promotion while others were promoted based on seniority-cum-fitness. The Supreme Court upheld the lower courts' decisions, emphasizing that the petitioner failed to properly challenge the promotions of the respondents and that the principle of seniority was rightly applied. This case highlights crucial aspects of labor law and employee rights under the Industrial Relations Ordinance and the Constitution of Pakistan. It underscores the importance of timely legal action in employment disputes and the necessity for employees to challenge promotions and seniority decisions effectively.... |
| 2023 SLD 51, (2023) 127 TAX 73, 2023 PTD 268, 2023 PTCL 345 | W.P. No. 50314 of 2022 , decided on 22.12.2022 | In the landmark case before the Lahore High Court, the constitutionality of Section 8(2)(b) of the Finance Act, 2022 was challenged by petitioners arguing that the Parliament lacked the authority to tax foreign assets of residents. The court considered the implications of the Income Tax Ordinance, 2001 and the Constitution of Pakistan, 1973 in its ruling. It found that the Parliament is competent to legislate on capital value taxes, while taxes on immovable property remain under provincial jurisdiction. This decision is significant in understanding the legislative scope of taxation in Pakistan, particularly regarding capital value tax on foreign assets, and clarifies the boundaries of federal and provincial powers in tax legislation. The ruling has implications for future taxation policies and the treatment of foreign investments. This case highlights the importance of legislative competence and the need for clear delineation of tax authority, ensuring compliance with constitutional ma... |
| 1946 SLD 46, (1946) 14 ITR 409 | 1946 SLD 46 | In this significant case adjudicated by the Calcutta High Court, the court examined the tax implications surrounding the ownership of structures erected by a lessee on leased land. The primary issue was whether the income derived from the rent of these buildings should be assessed under section 9 of the Income-tax Act, 1922, or considered as profits and gains of business under section 10. The case revolves around the legal principles of property ownership, lease agreements, and the taxation of income derived from property. The court concluded that the lessee maintained ownership of the structures throughout the lease term, with ownership only transferring to the lessor upon lease expiration. This decision is pivotal for understanding the intersection of property law and taxation, particularly the implications for companies engaged in real estate development and management. Keywords such as 'Income-tax Act', 'property ownership', and 'real estate taxation' are vital for those studying p... |
| 1967 SLD 523 = (1967) 66 ITR 33 | IT REFERENCE No. 7 OF 1963 , decided on 17.03.1967 | In the landmark case of Patiala Biscuit Manufacturers Pvt. Ltd. vs. Commissioner of Income Tax Jammu and Kashmir, the Punjab and Haryana High Court addressed the intricate distinction between capital losses and trading losses under the Income-tax Act. The case revolved around the company's sale of preference shares, leading to a significant financial loss. The court examined whether this loss could be treated as a deductible trading loss. The judges determined that the shares were not acquired for trading but as an investment, thus classifying the loss as capital in nature. This pivotal ruling underscores the importance of intent and the nature of transactions in tax assessments, providing a crucial precedent for businesses navigating similar tax implications. The case highlights critical considerations for corporate investment strategies and the interpretation of tax laws governing capital gains and losses, making it a significant reference point for future cases involving the classif... |
| 2014 SLD 2227, 2014 PCRLJ 1468 | Criminal Miscellaneous No. 7963-B of 2013 , decided on 11.07.2013 | In the case of Criminal Miscellaneous No. 7963-B of 2013, the Lahore High Court addressed allegations against Rashid Masih concerning the theft of oil from a vital petroleum pipeline. The court found that the investigation was substandard, lacking the necessary depth and supporting evidence to substantiate the claims made against the petitioner. Despite the serious nature of the allegations, including potential risks to public safety and property, the court highlighted significant deficiencies in the prosecution's approach, leading to the decision to grant bail. The court called attention to the need for a competent investigation process, criticizing the existing police practices that undermine the integrity of the justice system. This case underscores the importance of thorough investigative procedures in criminal cases, particularly those involving serious charges that could have widespread implications. Keywords include bail, oil theft, criminal procedure, Lahore High Court, investi... |
| 1992 SLD 633 = 1992 CLC 425 | ... | |
| 2024 SLD 3672 | STA NO. 957/LB/2024 , decided on 24.05.2024 | This case revolves around the appeal made by M/s. Qamar Khan Tea Company against the decision of the CIR at LTO, Lahore. The hearing took place on May 24, 2024, and involved significant legal discussions regarding the Sales Tax Act of 1990 and Sales Tax Rules of 2006. The Tribunal, led by Judicial Member Monim Sultan, focused on the interpretation of specific sections of the law, highlighting the nuances of sales tax regulations that affect businesses. The case underscores the critical role of legal representation in navigating tax disputes and the implications of tax law on business operations. As businesses continue to face challenges related to compliance and tax obligations, this case serves as a vital reference point for understanding the legal landscape surrounding sales tax in Pakistan.... |
| 1965 SLD 341 = (1965) 56 ITR 67 | CIVIL APPEALS Nos. 55, 888 AND 889 OF 1962 AND 518 , decided on 26.10.1964 | This case revolves around the implications of the Debtor and Creditor (Occupation Period) Ordinance No. XLII of 1948, which was enacted following the Japanese occupation of Malaya during World War II. The ordinance addressed the legal status of debts incurred before and during the occupation, particularly regarding the repayment in Japanese currency. The Supreme Court of India examined the relationship between the creditor and debtor under the ordinance and its effect on income tax liabilities. The judgment emphasized that the ordinance did not create new obligations but rather revived existing debts based on the depreciation of Japanese currency. It further clarified the tax implications for both creditors and debtors, establishing that interest received is taxable, while principal repayments are not. The decision is significant for its interpretation of tax law in the context of extraordinary circumstances and provides guidance on the treatment of business expenditures and recoveries... |
| 2010 SLD 2904 = 2010 PCRLJ 1582 | Criminal Appeal No. 97 of 2005 and Murder Referenc , decided on 11.05.2010 | In the case of Ali Sher vs. The State, the Lahore High Court reviewed a criminal appeal concerning the conviction of Ali Sher for murder under section 302(b) of the Penal Code. The case revolved around the murder of Ibrahim, where the sole eyewitness's testimony was critical but questioned due to inconsistencies and the lack of corroborating evidence. The court highlighted the principle that the death penalty should not be imposed based solely on an interested witness's testimony without corroboration. The decision ultimately altered the death sentence to life imprisonment, emphasizing the need for safe administration of justice and the importance of corroborative evidence in serious criminal cases. This case underscores the judicial system's commitment to ensuring that capital punishment is reserved for the most compelling evidence and circumstances, reinforcing the legal standards for establishing guilt in homicide cases.... |
| 1993 SLD 646, 1993 SCMR 845 | Civil Appeal No.433-K of 1990 , decided on 25.01.1993 | In the landmark case of Civil Appeal No.433-K of 1990, decided on 25th January 1993, the Supreme Court of Pakistan dealt with significant issues regarding the interpretation of the Registration Act and the Prevention of Corruption Act. The case revolved around the conviction of Syed Mukhtar Ali Shah under the Prevention of Corruption Act, where the petitioner challenged the jurisdiction of the Summary Military Court. The Supreme Court ruled that the conviction was valid as the necessary legal standards were met, highlighting the importance of proper inquiry in cases of document registration. This ruling has implications for legal practitioners and advocates dealing with similar cases, reinforcing the need for due diligence and thorough legal representation in matters of trust and registration. The decision also reiterated that claims of mala fide or lack of jurisdiction must be substantiated with solid evidence, setting a precedent for future cases. Keywords: Registration Act, Preventi... |
| 1991 SLD 1495, (1991) 188 ITR 344 | D-2741 of 1991 , decided on 01.01.1991 | In this landmark decision by the Bombay High Court, the court addressed the issue of whether technical fees paid under collaboration agreements should be classified as revenue expenditure, thus allowing for deductions during tax assessments. The case revolved around the interpretation of Section 37(1) of the Income-tax Act, 1961, which governs the allowance of business expenditures. The court's decision aligned with its previous ruling in CIT v. T. Maneklal Mfg. Co. Ltd. [1978] 115 ITR 725, establishing a precedent for similar cases. The ruling has significant implications for businesses engaged in collaborative agreements, particularly in the manufacturing sector, as it clarifies the criteria for determining allowable deductions. This case underscores the importance of legal clarity in tax matters and the necessity for businesses to understand the nuances of tax law to ensure compliance and optimize their tax positions. Keywords such as 'business expenditure', 'tax deductions', and 'c... |
| 2018 SLD 220, 2018 PCRLJ 156 | Cr.A. No. 1616 of 2010 , decided on 22.11.2016 | This case revolves around a violent altercation that occurred on June 4, 2005, in Nankana Sahib, leading to the murder of Muhammad Afzal. The complainant, Muhammad Anwar, reported that he and his companions were attacked by the accused who were armed with deadly weapons. The prosecution alleged that the motive for the attack was related to a property dispute over a shop, which the complainant's side had obtained a stay order for. The trial court convicted the appellants based on the testimonies of eyewitnesses and medical reports that corroborated the accounts of the injuries inflicted. The Lahore High Court upheld the conviction, emphasizing the credibility of the eyewitnesses and the lack of evidence supporting the defense's claims of provocation. This case highlights key aspects of criminal law, including the standards of evidence required for conviction, the importance of eyewitness testimony, and the legal implications of self-defense claims. Keywords such as 'murder conviction', ... |