Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2017 SLD 2498, 2017 YLR 2135 | W.Ps. Nos. 8771 and 8571 of 2015 , decided on 24.11.2015 | This case revolves around the joint candidature for the positions of Chairman and Vice-Chairman of a Union Council in Bahawalpur. The petitioner, Mst. Sumera Bano, challenged the withdrawal of her counterpart's nomination papers, arguing that it violated the procedural requirements set forth in the Punjab Local Government (Conduct of Elections) Rules, 2013. The court emphasized the importance of joint consent for any withdrawal and ruled that a candidate could not unilaterally withdraw from a joint panel. This decision highlights the principles of electoral fairness and procedural integrity, ensuring that all candidates in a joint candidature are treated equitably under the law. The ruling also clarified that minor clerical errors in nomination papers should not lead to disqualification, reinforcing the notion of allowing candidates to rectify non-substantial defects.... |
| 2021 SLD 962, 2021 CLC 898 | I.C.A. No. 55556 of 2020 , decided on 24.12.2020 | The Lahore High Court case I.C.A. No. 55556 of 2020 addressed the Punjab Compulsory Teaching of the Holy Quran Act, emphasizing its enforcement in educational institutions. The appeal aimed to ensure that Muslims can lead their lives according to Islamic principles. Statements from high-ranking officials confirmed the commitment to implement the law effectively, ensuring that educational materials respect Islamic teachings. The case highlights the intersection of law, education, and religion in Pakistan, reflecting the ongoing efforts to integrate religious education within the public schooling system. The court's decision underscores the importance of compliance and oversight in educational content, a topic that remains relevant in discussions about religious education in modern curricula. Keywords such as 'Islamic education', 'Punjab law', and 'public interest litigation' are critical for understanding the context and implications of this decision.... |
| 2021 SLD 1700, 2021 PLD 550 | Criminal Appeal No. 251 of 2020 and Criminal Petit , decided on 04.01.2021 | This case addresses critical issues surrounding gang rape and the judicial process in Pakistan, emphasizing the importance of credible testimonies, medical evidence, and the treatment of victims in court proceedings. The Supreme Court's decision highlights the legal standards for proving rape, the role of forensic evidence, and the inadmissibility of questioning a victim's character. The ruling underscores the need for judicial reforms to ensure that victims are treated with dignity and that their rights are protected throughout the legal process. The case also draws attention to the societal attitudes towards victims of sexual violence and the necessity for legal frameworks that uphold their dignity and protect them from character assassination during trials. The ruling reinforces that the identity of the accused must be established beyond reasonable doubt and affirms the legal principle of benefit of doubt. This case is a landmark decision that seeks to improve the handling of sexual... |
| 1989 SLD 78, 1989 PTD 581, (1989) 60 TAX 66 | Income-tax Case No.24 of 1979 , decided on 05.10.1988 | In the case concerning the Income Tax Act, 1922, the Sindh High Court dealt with the complexities of tax law as it pertained to the losses incurred by the Messrs Amin Mohiuddin Foundation Ltd during the tumultuous period of East Pakistan's fall. The case revolved around the interpretation of Circular No. 11 issued by the Central Board of Revenue, which provided guidance on how to assess losses from current assets. The court found that the Income Tax Officer's assessment was flawed in that it did not fully consider the facts and circumstances surrounding the losses. The Tribunal had previously ruled in favor of the respondent, stating that the loss of assets should not be adjusted against the liabilities, which the court upheld. This case highlights the importance of accurate fact-finding and adherence to legal principles in tax assessments, especially in sensitive historical contexts. The decision reinforces the necessity for tax authorities to follow established guidelines and treat c... |
| 2012 SLD 10, (2012) 105 TAX 264, 2011 PTD 2440 | I.T.As. Nos. 838/LB and 857/LB of 2009 , decided on 01.12.2010 | The case of Messrs Shams Textile Mills Ltd. vs C.I.T. revolves around the interpretation of various sections of the Income Tax Ordinance, 2001, particularly regarding the classification of income from interest and scrap sales. The Tribunal clarified that income from interest on surplus funds is not part of business income, thus should be categorized as income from other sources. Additionally, the Tribunal ruled that proceeds from the sale of scrap, linked to the manufacturing process, must be treated as business income. The ruling also addressed the issue of excess perquisites, remanding the matter for further scrutiny to ensure compliance with statutory provisions. This case is significant for tax practitioners and businesses alike as it underscores the importance of precise classification in tax reporting and compliance. Key terms include 'income tax', 'business income', 'interest income', 'statutory allowances', and 'tax compliance'.... |
| 2024 SLD 42, 2024 SCMR 67 | Jail Petition No. 345 of 2017 and Criminal Petitio , decided on 25.09.2023 | This case involves the conviction of Sohail Akhtar for the murder of Adil Javed and the attempted murder of his son. On March 7, 2009, during a daylight incident, Akhtar fired upon Javed and his son, leading to Javed's death. The prosecution presented a strong case with credible eyewitness testimony and medical evidence. The High Court initially reduced Akhtar's death sentence to life imprisonment, prompting further appeals from both the petitioner and the complainant for sentence enhancement. The Supreme Court ultimately upheld the High Court's decision, emphasizing the strength of the evidence and the legality of the proceedings. The case highlights critical aspects of criminal law, including the standards of evidence required for conviction and the appeals process in serious criminal matters.... |
| 2001 SLD 1557, 2001 SCMR 1685 | Civil Petition No.369-K of 2000 , decided on 25.10.2000 | This case revolves around the legal intricacies of filing a second suit after the dismissal of the first under the Civil Procedure Code. The Supreme Court of Pakistan addressed the issue of whether the subsequent suit constituted a new cause of action or was barred by the dismissal of the earlier suit. The case involved complex family property disputes, highlighting the legal principles surrounding ownership rights, the implications of illiteracy in signing legal documents, and the procedural aspects of civil litigation. Key legal terms such as 'cause of action', 'non-prosecution', and 'maintainability' were central to the Court's deliberations. The decision underscores the importance of adhering to procedural laws while ensuring justice is served in property disputes, particularly in cases involving vulnerable parties. The ruling also sheds light on the interpretation of legal terminology as defined in Black's Law Dictionary, providing a significant precedent for future cases in simil... |
| 1993 SLD 759 = 1993 CLC 1720 | , decided on 21.03.1990 | This case revolves around a dispute regarding the eviction of a tenant under the Sindh Rented Premises Ordinance. The landlords sought to evict the tenant from a shop to fulfill their personal bona fide need for a family member's business expansion. The appeal contested the legitimacy of this need, citing previous actions of the landlords as evidence of ulterior motives. However, the court upheld the landlords' claims, noting that previous tenancy agreements and existing business premises did not undermine their current request. The decision highlights the importance of bona fide needs in landlord-tenant disputes, especially in the context of commercial properties. This case serves as a precedent for similar future disputes regarding the interpretation of bona fide needs under rental laws, emphasizing that landlords can pursue eviction even when they own other commercial properties, provided they can demonstrate a genuine need for the specific premises in question.... |
| 1952 SLD 268 = (1952) 22 ITR 377 | In the case of K. Raman & Co. v. State of Madras, the Madras High Court addressed the legality of the Collector's refusal to renew licenses under the Yarn Dealers' Control Order due to the petitioner's tax arrears. The court highlighted the fundamental rights of the petitioner to conduct business and clarified that tax arrears should not influence licensing decisions. This case underscores the importance of lawful administrative practices and the protection of citizens' rights in business operations. It serves as a landmark decision in the realm of administrative law and tax recovery, reinforcing the separation between tax collection processes and licensing authorities. The ruling is significant for businesses seeking clarity on regulatory compliance and the limits of governmental authority in enforcing tax-related restrictions. Keywords such as 'fundamental rights', 'licensing', 'administrative law', and 'tax recovery' are pivotal for understanding the implications of this case. This ... | |
| 2010 SLD 2740, (2010) 325 ITR 540 | D-2741 of 2010 , decided on 07.06.2010 | This case revolves around the tax obligations of Kanchanganga Sea Foods Ltd., which engaged in the chartering of fishing vessels from Eastwide Shipping Co. (HK) Ltd. for the purpose of fishing in India's exclusive economic zone. The Supreme Court of India addressed whether the income earned by the non-resident company was chargeable to tax in India given that the fishing operations occurred outside territorial waters. The Court concluded that the income was indeed taxable as the non-resident company received payment through the fish catch brought to an Indian port. This case highlights significant aspects of international taxation and the obligations of resident companies when dealing with non-residents, particularly in the fishing and export sectors. The ruling reinforces the importance of complying with tax deduction requirements under the Income-tax Act, 1961, specifically sections 195 and 5. Keywords include 'Income-tax Act', 'tax obligations', 'non-resident taxation', 'fishing ind... |
| 2003 SLD 2620, 2003 CLC 1078 | Constitutional Petitions Nos.1364 to 1369, 1385 to , decided on 27.03.2003 | In the case of Messrs Shahmurd Sugar Mills Ltd. vs. Government of Sindh, the Sindh High Court addressed multiple constitutional petitions regarding the payment of a 'quality premium' to sugarcane growers under the Sugar Factories Control Act, 1950. The petitioners argued that the provincial government lacked the authority to impose such payments after the expiration of the relevant ordinance. The court found that the law allowed for the provincial government to direct sugar mills to pay a quality premium based on sucrose recovery, emphasizing the goal of improving sugarcane quality. The decision reinforced the legal framework supporting the government's role in regulating agricultural pricing and incentivizing quality production, aligning with constitutional principles. This ruling is significant for stakeholders in the agricultural sector, particularly sugar mills and cane growers, impacting economic relations and regulatory practices in Sindh. Keywords such as 'sugar mills', 'quality... |
| 2013 SLD 2657, 2013 YLR 1487 | Writ Petition No. 6805 of 2011 , decided on 29.01.2013 | This case revolves around the execution of a decree for specific performance pertaining to an undivided share of a joint khata. The petitioner, Akhtar Abbas, challenged the orders passed by the Civil Judge and Additional District Judge regarding the execution of the decree in favor of the respondent, Muhammad Anwar. The Lahore High Court emphasized the importance of following due process in property law, particularly regarding partition and possession. The Court's decision highlights the necessity for clarity in property rights and the execution of decrees, especially in cases involving joint ownership. This ruling serves as a significant reference for future cases involving similar legal principles. Key legal terms such as 'specific performance', 'joint khata', and 'symbolic possession' are essential for understanding the implications of this case within the broader context of property law in Pakistan.... |
| 2022 SLD 1021, 2022 SCMR 933 | Civil Appeals Nos. 39-K to 40-K of 2021 , decided on 07.03.2022 | In the case of Khudadad vs. Syed Ghazanfar Ali Shah, the Supreme Court of Pakistan dealt with the issue of specific performance of a property sale agreement. The appeals were dismissed due to the appellant's failure to prove the execution of the agreement and the time-barred nature of the suit under the Limitation Act. The court highlighted the necessity of independent witnesses and proper attestation in property transactions, reinforcing the legal principle that co-owners cannot sell property without the consent of all parties involved. This decision underscores the importance of adhering to legal formalities and the implications of the Limitation Act in civil suits. Keywords such as 'specific performance', 'property law', 'Limitation Act', and 'co-owner rights' are essential in understanding this case and its broader implications in property law disputes.... |
| 2022 SLD 956, 2022 SCMR 1140 | Civil Petitions Nos. 682-L to 684-L and 768-L of 2 , decided on 18.02.2022 | In the case concerning the Sales Tax Act, 1990, the Supreme Court of Pakistan deliberated on the legality of show cause notices issued by the tax authorities against Messrs Pepsi Cola International. The notices were challenged on the grounds that they were based on conjectural valuations of the concentrate used by the taxpayer. The Lahore High Court had previously held these notices in abeyance until the valuation by a designated committee was conducted, ensuring adherence to legal stipulations under the Sales Tax Act. The Supreme Court upheld this decision, reinforcing the necessity of a Valuation Committee in determining tax liabilities where prices are not readily ascertainable. This decision underscores the importance of legal processes in tax assessments and the protection of taxpayer rights in Pakistan, especially in complex tax matters involving significant financial implications.... |
| 2004 SLD 1124, 2004 SCMR 1178 | Criminal Appeals Nos. 109 and 111 of 1997 , decided on 20.04.2004 | This case revolves around the appeals of Shafi Muhammad Sehwani and Abdul Qadir Shaukat against their convictions under the Ehtesab Ordinance, which was aimed at combating corruption in public offices. The Supreme Court scrutinized the evidence presented and determined that the prosecution had not established a solid basis for the charges of corruption. The Court pointed out that the necessary element of mens rea was lacking, and the irregularities alleged were related to the administrative and regulatory processes concerning the allotment and usage of a plot of land intended for a swimming pool. The appellants were accused of misleading the Chairman of the CDA regarding the restoration charges of the plot, but the Court found that the actions taken were within the framework of regularization procedures that had been repeatedly addressed by the CDA over the years. The decision underscores the importance of robust evidence in corruption cases and the legal protections afforded to indivi... |
| 2020 SLD 2002 = 2020 CLD 1128 | C.O. No. 25683 of 2019 , decided on 08.06.2020 | This case revolves around the approval of a Scheme of Arrangement for the reconstruction and de-merger of PressonDescon International (Private) Limited and its associated entities. The Lahore High Court addressed the legalities surrounding corporate restructuring under the Companies Act, 2017, focusing on the powers of the Securities and Exchange Commission and the obligations of the petitioners to disclose relevant financial and operational information. The court highlighted the importance of shareholder consent and the necessity for meetings to be conducted properly. The ruling emphasized the court's role as a facilitator rather than a decision-maker in corporate affairs, asserting that as long as statutory requirements are met, the court should respect the collective will of the shareholders. The decision reinforces the principles of corporate governance, transparency, and the legal frameworks governing mergers and demergers in Pakistan's corporate landscape.... |
| 1989 SLD 716, 1989 SCMR 707, 1989 SLD 1272 | Civil Petition No.1043 of 1984 , decided on 20.11.1988 | This case revolves around the dismissal of the petitioner, SABIR HUSSAIN, from his position as Block Officer due to alleged misconduct. The petitioner contended that the entire proceeding against him was motivated by animosity from the DIVISIONAL FOREST OFFICER, leading to an unfair dismissal without the requisite enquiry. The Supreme Court of Pakistan, upon reviewing the circumstances, determined that the dismissal lacked legal foundation and warranted further consideration. The ruling underscored the critical importance of conducting proper enquiries in disciplinary actions to ensure justice and uphold the rights of employees. This decision serves as a significant precedent in administrative law, emphasizing the necessity for transparency and fairness in proceedings that affect an individual's employment status. The court's ruling is expected to resonate within legal circles, particularly among advocates and practitioners of labor and employment law, highlighting the judiciary's role... |
| 1985 SLD 1398 = (1985) 156 ITR 629 | T.C.P No. 228 OF 1984 , decided on 10.12.1984 | This case revolves around the interpretation of sections 37(1) and 36(1)(ii) of the Income-tax Act, 1961, particularly regarding the deductibility of incentive bonuses paid by employers. The Madras High Court clarified that incentive bonuses, which are additional to the regular bonuses mandated by the Payment of Bonus Act, are legitimate business expenditures and should be allowed as deductions under section 37(1). The court emphasized that since section 36(1)(ii) specifically pertains to bonuses under the Payment of Bonus Act, it does not apply to incentive bonuses, attendance bonuses, or customary bonuses. This ruling is significant for businesses seeking tax deductions for various forms of employee compensation. The decision underscores the necessity for clear definitions of expenditure types under tax law, particularly in the context of bonus payments, which can have substantial implications for business accounting and tax strategy. Understanding the nuances of tax law regarding em... |
| 1992 SLD 1124, 1992 CLC 2492 | C.MA. No. 6979 of 1986 (in Suit No. 815 of 1977) , decided on 15.01.1987 | This case centers around the withdrawal of a suit for the dissolution of a partnership and the issues surrounding the rights of the plaintiffs to withdraw their case. The Sindh High Court, presided over by Justice Tanzil-ur-Rahman, emphasized the absolute right of the plaintiffs to withdraw their suit at any time, provided no preliminary decree had been passed. The decision referenced previous case law to support the ruling, particularly focusing on the implications of interim orders and the inherent powers of the court. The court also addressed applications made by the defendants to transpose parties and to seek judgment based on admissions, ultimately dismissing these applications due to lack of merit. The ruling clarifies important procedural aspects of civil litigation, particularly regarding the rights of plaintiffs under the Civil Procedure Code and the implications of the Partnership Act. Key legal principles discussed include the withdrawal of suits, the conditions under which ... |
| 2022 SLD 893 = 2022 PTD 809 | P.T.R. No. 708 of 2008 , decided on 09.06.2021 | This case revolves around the interpretation of the Income Tax Ordinance regarding the limitation period for tax assessments. The Lahore High Court addressed whether the duration for an assessment includes the time taken to serve the order to the taxpayer. The court concluded that the limitation period as per Section 64 of the repealed Income Tax Ordinance, 1979, does not encompass the time for order service, emphasizing the need for a decision to be declared and communicated effectively. This case references key legal precedents, particularly the ruling in Mujahid Soap and Chemical Industries, which reinforces the necessity for clear communication of adjudicatory decisions. The outcome favors the taxpayer, establishing a vital legal principle regarding tax assessments and the timeline for such processes, ensuring that taxpayers are adequately informed of decisions affecting their obligations.... |
| 1936 SLD 10, (1936) 4 ITR 97 | CIVIL REFERENCE No. 21 OF 1934 , decided on 25.02.1935 | This case revolves around the application of the Income Tax Act, focusing on sections related to best assessment and compliance with tax notices. The Rangoon High Court addressed the issues arising from the appointment of a receiver and the implications for the assessee's obligations under the law. The court found that the actions taken by the Income Tax authorities were valid and upheld the assessment despite the claims of non-compliance due to the receiver's appointment status. This case serves as a critical reference for understanding the intersection of receiver appointments and tax law compliance, highlighting the necessity for firms to adhere strictly to legal requirements. Keywords like 'Income Tax compliance', 'receiver appointment implications', and 'tax assessment law' are essential for understanding the legal landscape surrounding income tax disputes.... |
| 1991 SLD 2000, 1991 PLC 1047 | Writ Petition No. 8508 of 1990 , decided on 19.05.1991 | This case revolves around the arbitrary termination of several petitioners who were appointed to government positions on an ad-hoc basis. The Lahore High Court addressed significant legal questions regarding the jurisdiction of the High Court under Article 199 of the Constitution and the applicability of Article 212 concerning the Service Tribunals Act. The petitioners, having been appointed by the Prime Minister's Secretariat against substantive vacancies, argued that their rights were violated when their services were terminated based solely on a Cabinet decision without independent review. The Court found that the petitioners had met all qualifications and had vested rights that were disregarded in an arbitrary manner. The judgment emphasizes the necessity for independent decision-making in administrative contexts and the importance of equal treatment in government employment, particularly in light of the provisions for due process and equality guaranteed in the Constitution. This r... |
| 2011 SLD 1065, 2011 PTD 543 | S.T.A. No.1192/LB of 2009 , decided on 23.09.2010 | In the case of S.T.A. No.1192/LB of 2009, the Appellate Tribunal Inland Revenue addressed the critical issue of refund claims under the Sales Tax Act, 1990, and the Sales Tax Rules, 2006. The appellant, Collector of Sales Tax, Faisalabad, contested a decision favoring Messrs Shamshad Textile Mills regarding a refund claim that was allegedly filed late. The Tribunal ruled that the appellant's appeal lacked merit, emphasizing that taxpayers should not be penalized for technical lapses when the underlying claim is valid. The decision aligns with recent judicial interpretations favoring taxpayer rights and discouraging undue delays in processing legitimate claims. This case underscores the importance of procedural fairness and the need for regulatory bodies to facilitate taxpayer compliance rather than obstruct it. Key references from previous rulings were cited, reinforcing the principle that the provisions of the law must be interpreted in a manner that upholds justice and equity.... |
| 2020 SLD 2385, 2020 MLD 1834 | Criminal Appeal No. 99 of 2020 , decided on 19.05.2020 | In the case of Criminal Appeal No. 99 of 2020, the Islamabad High Court addressed the appeal filed by the State against the acquittal of Zafran Mehmood Satti, who was charged under the Pakistan Arms Ordinance for possessing an unlicensed pistol. The court reviewed the evidence presented by the prosecution, which included multiple witnesses but noted significant shortcomings, particularly the failure to involve independent witnesses from the locality during the recovery process. The court reiterated the principle that the prosecution must prove its case beyond a reasonable doubt and that any doubt should favor the accused. The decision underscored the significance of procedural compliance in criminal cases, especially regarding witness association during evidence collection. Ultimately, the High Court found the trial court's acquittal to be justified and declined to interfere with its ruling, thus reinforcing the presumption of innocence attached to acquitted individuals. This case high... |
| 1996 SLD 297 = 1996 PLC 100 | 4-A(114) and 4-A(115) of 1995 , decided on 12.09.1995 | This case revolves around the allegations of unfair labor practices by the Utility Store Corporation against its employees, Muhammad Wazir and Abdul Hameed Abbasi. The employees challenged their transfers, claiming that these were acts of victimization due to their involvement in lawful trade union activities. The National Industrial Relations Commission, however, upheld the rights of the employer to transfer employees as necessary for operational efficiency. The Commission emphasized that unless a clear case of unfair labor practice is established, such transfers are valid and within the employer's rights. This case underscores the delicate balance between employee rights and employer prerogatives in labor relations. The decision aligns with previous case law, reinforcing the principle that labor disputes must be adjudicated based on established legal standards and evidence of wrongdoing. The keywords trending in labor law include 'unfair labor practice', 'employee rights', 'employer ... |
| 1996 SLD 602 = 1996 PLC 595 | Civil Appeals Nos. 790 to 794 of 1992 , decided on 27.03.1996 | This case revolves around the interpretation and application of the Pay Rules, 1962, and the Payment of Wages Act, 1936, particularly focusing on the claims made by employees of Pakistan Railways regarding wage disputes. The Supreme Court of Pakistan addressed the misinterpretation of provisions related to the revision of pay scales and the authority's jurisdiction over wage disputes. The court reaffirmed that the Authority under the Payment of Wages Act has the power to adjudicate on claims for unpaid wages and that the misapplication of pay rules by lower courts was a significant issue. The court's ruling underscored the importance of ensuring that employees receive their rightful wages, highlighting the legal frameworks in place to protect workers' rights. Key legal principles reaffirmed in this case include the jurisdiction of the Authority, the definition of wages under the Payment of Wages Act, and the implications of the revised pay scales scheme. The decision emphasizes the nee... |
| 2015 SLD 2691, 2015 CLC 1687 | R.F.A. No. 70 of 2004 , decided on 26.05.2015 | In this landmark case adjudicated by the Balochistan High Court, the legal complexities surrounding property rights and trust law were scrutinized. The case revolved around a dispute between the heirs of a deceased property owner and a defendant who claimed adverse possession. The court examined the validity of the trust established by the plaintiff's father and the legality of the defendant's occupation. The ruling underscored the importance of rightful ownership and the responsibilities of trustees. The decision emphasized the need for proper authorization in legal proceedings, particularly in appealing court decisions. This case serves as a significant reference for property law, trust law, and the procedural requirements for appeals in Pakistan.... |
| 2018 SLD 22, 2018 PLJ 35 | W.P. No. 57381 of 2017 , decided on 16.08.2017 | In the case of W.P. No. 57381 of 2017, the Lahore High Court addressed the issue of employment eligibility for candidates with criminal backgrounds. The petitioners challenged a circular that barred individuals involved in criminal cases from being appointed in the police force. The court found that even acquittal in criminal cases does not guarantee employment if there is a concealment of facts. This ruling highlights the importance of integrity and transparency in the hiring process for law enforcement positions. The judgment is significant for legal practitioners and candidates seeking employment in governmental roles, particularly in law enforcement, as it clarifies the standards expected in the application process. The decision reinforces the need for candidates to disclose any criminal history and establishes that the credibility of an applicant is paramount in the hiring process. This case serves as a precedent for future employment decisions within disciplinary forces in Pakist... |
| 2022 SLD 495, 2022 YLR 418 | Civil Revision No. 98-B of 2021 , decided on 22.04.2021 | In the case of Civil Revision No. 98-B of 2021, the Peshawar High Court dealt with a dispute involving the Transfer of Property Act, 1882 and the Specific Relief Act, 1877. The petitioner, represented by Asghar Ali Khan Daim Khel, contested the legitimacy of a gift-mutation favoring the respondents, MST. Nek Bibi and others. The court emphasized the necessity of proving the authenticity of such transactions, especially in familial contexts where disputes may arise. The court affirmed that the burden of proof lies on the party claiming the gift, which includes proving the essential elements of a valid gift. The ruling underscores the importance of documentation and evidence in property transfer cases, particularly highlighting the vulnerability of female heirs in property disputes. This case serves as a significant reference point in property law, particularly in the context of familial disputes and the legal requirements for establishing a valid gift.... |
| 2010 SLD 3027 = (2010) 329 ITR 573 | ITA No. 484/CHD./2009 , decided on 19.11.2009 | In the case of Commissioner of Income Tax -I v. Jyoti Industries, the Punjab and Haryana High Court dealt with the critical issue of excessive business disallowance under section 40A(2) of the Income-tax Act, 1961. The case revolved around the assessment year 2005-06, where the assessee, engaged in the manufacturing of alloys/non-alloys steel ingots and trading of scrap, claimed a loss in the manufacturing process. The Assessing Officer noted discrepancies in the purchase and sale rates of raw materials and finished goods from a sister concern, leading to an addition based on alleged excessive payments. However, the Commissioner (Appeals) found that the rates paid were comparable to market rates as per industry publications. The Tribunal upheld this finding, leading to the revenue's appeal. The High Court confirmed that the findings were factual in nature, affirming the lower authorities' decisions and dismissing the appeal. This case underscores the importance of substantiating claims... |
| 1986 SLD 1113, 1986 PLD 223 | Civil Petition for Special Leave to Appeal No. 153 , decided on 11.02.1986 | In the case of Ahmad Bakhsh vs. The District Judge/Election Tribunal, the Supreme Court of Pakistan addressed the definition of 'peasant' under the Punjab Local Government Ordinance (VI of 1979). The petitioner, Ahmad Bakhsh, contested the election results for a District Council seat, claiming he was a qualified candidate. However, the Election Tribunal found him ineligible, stating he did not meet the criteria as he was primarily a commission agent and had not cultivated land continuously for the five years preceding the election. The Supreme Court affirmed this finding and refused to reappraise the evidence, highlighting the importance of continuous cultivation in meeting the definition of 'peasant'. This case underscores the legal standards governing local government elections and the significance of adhering to the defined criteria for candidacy. Keywords: local government elections, peasant definition, Supreme Court, election tribunal, constitutional petition.... |
| 2004 SLD 3392, 2004 PLJ 586 | ICA No. 14-L of 2003 , decided on 25.11.2003 | In the case of ICA No. 14-L of 2003, the Lahore High Court addressed the merger of two leasing companies under the Companies Ordinance, 1984. The case revolved around the validity of a joint petition for amalgamation filed by the International Multi Leasing Company and the Capital Assets Leasing Corporation Limited. With a focus on legal compliance and the interests of shareholders, the court found that the merger was not only lawful but also beneficial for the stakeholders involved. This ruling highlights the importance of adhering to corporate governance standards during mergers and acquisitions, especially in the leasing sector. The decision underscores the court's role in facilitating corporate restructuring while ensuring that all procedural requirements are met. The case serves as a significant reference for future mergers involving financial institutions, providing a framework for legal practitioners and corporate entities alike to navigate the complexities of amalgamation proce... |
| 2007 SLD 1637, 2007 PLD 609 | Civil Appeal No.1341 of 2002 , decided on 08.02.2007 | In the case of Abdul Sattar vs. Mst. Anar Bibi, the Supreme Court of Pakistan ruled on the validity of a relinquishment deed executed when the appellant was a minor. The case highlights important legal principles regarding the rights of minors, the conditions under which relinquishment deeds can be contested, and the ability of higher courts to review concurrent findings of fact by lower courts. The court's decision emphasized that even if a party is a minor at the time of a legal transaction, acceptance of benefits derived from that transaction can lead to the binding nature of that transaction. The case also underscores the importance of timely action in legal matters, as the appellant's lengthy delay in contesting the deed was a significant factor in the court's decision to uphold the High Court's ruling. Keywords such as relinquishment deed, minority rights, High Court jurisdiction, and legal representation were critical in understanding the implications of this case.... |
| 1985 SLD 740, 1985 SCMR 1286 | K-433 of 1983 , decided on 19.02.1984 | This case revolves around the denial of a Permanent Residence Certificate to Miss Rahila Mumtaz, who claimed residency in Kotri, District Dadu. The Supreme Court of Pakistan examined the validity of her claims against the backdrop of the Sind Permanent Residence Order Certificate Rules, 1971, particularly Rule 4. The Court affirmed that the domicile of the petitioner's father, who had been living in Karachi, could not solely justify the issuance of the certificate. The petitioner's education in Karachi and lack of evidence proving her permanent residence in Kotri played a crucial role in the judgment. The Court highlighted that residency status must be established through independent inquiry and cannot rely solely on familial domicile. This decision underscores the legal importance of substantiating claims of residency with credible evidence and the limitations of domicile certificates in such matters.... |
| 2022 YLR 86 | Criminal Appeal No. 425 of 2021 , decided on 17.11.2021 | In the case of Syed Anees Hasan vs. The State, the Sindh High Court reviewed the conviction of the appellant for cheating and forgery related to a loan obtained through forged property documents. The court emphasized the importance of proving mens rea and actus reus in criminal cases, stating that the prosecution failed to establish that the appellant had the intent to commit the alleged crimes. Due to the lack of direct evidence linking the appellant to the forgery, the court granted him the benefit of the doubt and acquitted him. This case underscores the critical legal standards of reasonable doubt and the necessity for concrete proof in criminal proceedings. Keywords include 'criminal appeal', 'forgery', 'mens rea', 'benefit of doubt', and 'acquittal'.... |
| 2005 SLD 1059, 2005 PLC 1400 | Civil Petition No.2776-L of 2001 , decided on 21.12.2004 | In the landmark case of Civil Petition No.2776-L of 2001, the Supreme Court of Pakistan addressed the complex issue of promotion for retired civil servants. The case revolved around Muhammad Aslam Sultan, who sought promotion after his retirement, citing the promotion of his colleagues as grounds for his claim. However, the Court upheld the decision of the Federal Service Tribunal, emphasizing that promotions cannot be granted retroactively to individuals who have already retired. This ruling reinforces the legal principle that civil service promotions are contingent upon active employment status and adherence to established regulations. The decision is significant in clarifying the limitations placed on retired civil servants regarding claims for promotion, thereby providing a clearer understanding of civil service laws in Pakistan. Keywords such as 'civil service promotion', 'Supreme Court Pakistan', and 'retirement claims' are crucial for SEO optimization, as they encapsulate the es... |
| 1993 SLD 340, 1993 PLD 901 | Civil Appeal No. 50 of 1990 , decided on 01.08.1993 | This case revolves around the interpretation of family law in Pakistan, specifically the Muslim Family Laws Ordinance, 1961, and its compliance with the Constitution. The Supreme Court addressed the validity of a divorce and the implications of a compromise made by the parties. The judgment underscores the necessity for legal proceedings to follow prescribed statutory requirements, emphasizing the role of the courts in upholding the law while considering Islamic principles. The ruling highlights the intersection of family law and constitutional provisions, particularly Article 2A, which aims to align existing laws with Islamic injunctions. The case sets a precedent for future disputes regarding marital dissolution and maintenance claims, establishing the importance of legal compliance in family matters.... |
| 1989 SLD 1548, 1989 SCMR 1215 | Civil Petition No.1098 of 1983 , decided on 28.08.1988 | In the case of Civil Petition No.1098 of 1983, the Supreme Court of Pakistan addressed the issue of leave to appeal concerning concurrent findings of fact made by lower courts. The petitioners, represented by Malik Allah Yar Khan, sought to overturn a High Court decision that dismissed their Regular Second Appeal. The Supreme Court upheld the High Court's decision, finding no merit in the petition due to the solid basis of the concurrent findings. This case highlights the importance of factual determinations made by lower courts and sets a precedent for future appeals regarding similar issues. Key terms include 'leave to appeal', 'concurrent findings', and 'Supreme Court of Pakistan'.... |
| 2014 SLD 1277, 2014 PLD 78 | Suits Nos.228 of 2002 and 679 of 2004 , decided on 04.11.2013 | This case revolves around two suits concerning a property dispute between Liaquat Ali and Col. (Retd.) Akhtar Sultan. The plaintiff claimed ownership of a plot based on an agreement to sell, alleging that the defendant adopted a hostile attitude and failed to transfer the property. The court highlighted the importance of evidence in civil claims, emphasizing that the plaintiff failed to present any witnesses or documents to support his case. The court also noted the plaintiff's long delay in filing the suit, rendering it time-barred under the Limitation Act. In contrast, the defendant successfully argued that the documents presented by the plaintiff were forged. As a result, the court dismissed the plaintiff's claims and awarded costs to the defendant, underscoring the critical role of evidentiary support in legal proceedings.... |
| 2011 SLD 1169, 2011 YLR 1317 | Criminal Bail Application No. 805 of 2009 , decided on 23.12.2009 | In the case of Criminal Bail Application No. 805 of 2009, the Sindh High Court addressed the application for bail filed by the accused, who was facing charges under various laws, including the Pakistan Penal Code and the Sindh Public Property (Removal of Encroachment) Act. The court meticulously evaluated the circumstances surrounding the FIR, noting significant delays and the lack of corroborating evidence to support the claims made by the complainant. The judgment highlighted the importance of timely reporting and the necessity for clear evidence in criminal proceedings. Ultimately, the court determined that the case required further inquiry due to the doubts raised regarding the allegations, leading to the approval of bail. This case underscores the principles of justice and the need for a fair assessment of evidence in criminal law, making it a significant reference point for similar cases.... |
| 2019 SLD 2132, 2019 PLJ 1189 | Crl. Misc. No. 5731-B of 2018 , decided on 28.11.2018 | This case revolves around the confirmation of pre-arrest bail for the petitioners who were accused of submitting forged affidavits in a civil suit. The Lahore High Court deliberated on the merits of the allegations, emphasizing the importance of the pending civil suit in determining the authenticity of the documents in question. The court highlighted that the trial court has the authority to invoke relevant sections of the Pakistan Penal Code for any unlawful acts. The case also underscores the procedural aspects of pre-arrest bail and the role of the judiciary in safeguarding the rights of individuals during the investigatory phase. Keywords: pre-arrest bail, Lahore High Court, forged affidavits, Pakistan Penal Code, criminal procedure.... |
| 2020 SLD 773, 2020 CLC 731 | Writ Petition No. 1406 of 2017 , decided on 03.07.2019 | In this landmark case, the Islamabad High Court addressed the jurisdictional powers of the Market Committee under the Islamabad Capital Territory Agricultural Produce Markets Ordinance, 2002. The case arose from a dispute regarding the control and regulation of agricultural markets in Islamabad, specifically concerning weekly bazaars established by the Metropolitan Corporation Islamabad and the Capital Development Authority. The Court ruled that the Market Committee holds exclusive authority over agricultural markets within the notified area, emphasizing the mandatory nature of its powers as per the Ordinance. This decision is significant for stakeholders in agricultural trade, as it delineates the boundaries of authority between local government entities and the Market Committee, ensuring that agricultural producers and consumers are served under a clear regulatory framework. The ruling reinforces the Market Committee's role in managing agricultural produce, impacting market dynamics ... |
| 2024 SLD 3374 | ITA NO. 06/LB/2017 , decided on 09.10.2023 | The case of M/s. Sayid Paper Mills (Pvt) Ltd vs The CIR, RTO, Lahore, adjudicated by the Appellate Tribunal Inland Revenue on October 9, 2023, revolves around the interpretation and enforcement of the Income Tax Ordinance, 2001. The tribunal, led by Judicial Member Ayesha Fazil Qazi, analyzed the challenges posed by the respondent regarding their tax obligations. The proceedings highlighted the complexities of tax law compliance and the implications for businesses operating in Pakistan. This ruling is pivotal for understanding the legal framework governing income tax and reinforces the necessity for companies to adhere strictly to statutory requirements. The tribunal's decision is expected to influence similar cases and serve as a reference point for tax practitioners and corporate entities navigating the intricate landscape of tax legislation. The detailed examination of Section 120 of the Income Tax Ordinance offers valuable insights into the tribunal's interpretative approach toward... |
| 1993 SLD 1234, 1993 PLD 914 | Writ Petition No. 349 of 1993 , decided on 05.09.1993 | This case involves a constitutional petition by M/s. Zasha Limited against the Agricultural Development Bank of Pakistan regarding the disbursement of a Foreign Currency Loan. The petitioner sought a mandamus directing the bank to release the loan amount, which was crucial for the establishment of a Solvent Oil Extraction-cum-Refining Plant. The court examined the legal framework under the Agricultural Development Bank Ordinance (IV of 1961) and the obligations of statutory bodies in providing financial assistance. The ruling emphasized the importance of adhering to commitments made by public institutions and clarified that contractual obligations cannot be used to deny statutory duties. This case is significant in understanding the intersection of public law and financial assistance mechanisms, particularly in the agricultural sector. The court's decision highlights the necessity for banks to uphold their promises in light of the resources provided by the state and the impact of such ... |
| 1998 SLD 95, 1998 PTD 769 | I.T.A. No. 185/LB of 1993-94 , decided on 09.05.1997 | This case revolves around the appeal by the assessee against the cancellation of an income tax assessment order. The key issues include the validity of the lease arrangement and the subsequent assessment of income under the Income Tax Ordinance, 1979. The tribunal examined whether the I.A.C.'s cancellation of the assessment was justified, especially considering the department's acceptance of similar arrangements in previous years. The decision underscores the importance of legal consistency and the principles of estoppel in tax law, particularly in self-assessment scenarios. This case serves as a significant reference point for future tax assessments and appeals, particularly regarding lease agreements and their treatment under the law. Keywords: Income Tax Ordinance, assessment appeal, legal precedent, lease arrangement, tax law.... |
| 2011 SLD 2166, 2011 YLR 734 | Criminal Appeal No. 1937 and Murder Reference No. , decided on 10.11.2010 | In the case of Khizar Hayat v. The State, the Lahore High Court reviewed the conviction of the appellant under section 302(b) of the Pakistan Penal Code (PPC) for murder. The case revolved around the death of Nasrullah, whose father, Abdul Rehman, filed an FIR based on accounts from two eyewitnesses, Muhammad Ramzan and Imam Bakhsh. The court examined the credibility of the witnesses and found their testimonies questionable due to their failure to identify the deceased during the incident and their delayed reporting to authorities. Medical evidence was also scrutinized but did not link the accused to the crime. The court reiterated the legal principle that the accused is entitled to the benefit of doubt, leading to the acquittal of Khizar Hayat. This case underscores the importance of credible evidence and the rigorous standards required for a murder conviction under Pakistani law. Keywords: murder case, acquittal, Pakistan Penal Code, eyewitness credibility, legal principles.... |
| 2011 SLD 2074, 2011 SCMR 691 | Criminal Appeals Nos. 506, 507 and 508 of 2005 , decided on 22.04.2009 | In the case of Criminal Appeals Nos. 506, 507, and 508 of 2005, the Supreme Court of Pakistan dealt with significant legal questions arising from the appeals filed by A.R. Awan and others against the City District Government of Karachi. The case revolved around the authority of the High Court to determine the scale of license fees in appeals against acquittal under the Sindh Local Government Ordinance, 1979. The Supreme Court found that the High Court had overstepped its jurisdiction, as the determination of the license fee should be left to the concerned authorities. This ruling underscores the principle that courts should only decide on matters directly arising from the facts of the case and should not express hypothetical opinions that may complicate future cases. The Supreme Court's decision is vital for maintaining the boundaries of judicial authority and ensuring that fiscal matters are handled by the appropriate government bodies. This judgment reinforces the need for courts to ... |
| 2016 SLD 1134, 2016 PTD 1758, (1978) 114 TAX 84 | I.T.A. No. 593/LB of 2012 , decided on 12.05.2016 | In the case of I.T.A. No. 593/LB of 2012, decided by the Appellate Tribunal Inland Revenue on May 12, 2016, the Tribunal addressed the conflict arising from the taxpayer's income declaration and subsequent assessment amendments by the tax authorities. The taxpayer, running a cloth shop, had filed a return under Section 113A of the Income Tax Ordinance, opting for final taxation, which was challenged by the Assessing Authority due to perceived discrepancies in reported income. The Tribunal emphasized the legal framework of the Income Tax Ordinance, clarifying that the taxpayer had met all necessary obligations and that the department lacked grounds for amending the assessment. This case underscores critical aspects of tax law compliance and the limits of authority in income tax assessments, making it a key reference for similar disputes in taxation.... |
| 2003 SLD 887, 2003 SCMR 492 | Criminal Petition No. 773-L of 2001 , decided on 04.06.2002 | This case involves a criminal petition filed against a judgment by the Lahore High Court that remanded the case back to the trial court. The petitioners argued that there was no incriminating evidence against them. However, the Supreme Court ruled that since the trial was in progress and a witness had already testified, it was not appropriate to intervene. The decision underscores the importance of judicial processes and the need to allow lower courts to fulfill their roles in adjudicating cases. The ruling highlights the principles of justice and the procedural requirements in criminal cases, ensuring that the trial court is given the opportunity to fully consider the evidence presented. This case serves as a precedent for similar situations where evidence is in question and the judicial system's integrity must be upheld.... |
| 2010 SLD 3207, 2010 PLC 1125 | Civil Petition No. 1863 of 2009 , decided on 28.07.2009 | This case involves multiple petitions for leave to appeal concerning disciplinary actions taken against employees of various organizations, including Allama Iqbal Open University and SME Bank. The Supreme Court's ruling focused on the jurisdiction of the Service Tribunal and the definition of civil servants under the Service Tribunals Act, 1973. It was determined that employees of non-statutory corporations do not qualify as civil servants, thereby limiting their access to the Service Tribunal for grievances related to employment termination or disciplinary actions. The Court’s decision reinforced the legal framework governing employment relations in Pakistan, especially concerning the applicability of statutory protections to various categories of employees.... |
| 2019 SLD 2036, 2019 PLJ 599 | Crl. A. No. 323 of 2016 and M.R. No. 57 of 2016 , decided on 26.02.2019 | In the case of Crl. A. No. 323 of 2016, the Lahore High Court addressed a heinous murder involving a young child, Sana Ullah Rabbani, who was found dead under suspicious circumstances. The court evaluated evidence including last seen accounts, medical findings, and DNA reports linking the accused, Muhammad Sohail alias Samma, to the crime. The prosecution's case was anchored on circumstantial evidence, but the court acknowledged gaps in the motive. Ultimately, while confirming the conviction, the court mitigated the death sentence to life imprisonment, highlighting the evolving role of forensic evidence in criminal proceedings. This case underscores the importance of modern forensic methodologies in the judicial process, particularly in serious allegations such as murder, demonstrating how DNA profiling has become essential in establishing guilt and ensuring justice. Keywords: Lahore High Court, murder case, DNA evidence, child homicide, legal framework, Pakistan Penal Code.... |
| 2023 SLD 6622 | STA No. 172/IB/2022 , decided on 09.03.2022 | This case revolves around the appeal filed by Mr. Muhammad Furqan Ansari against the decision of the Commissioner Inland Revenue regarding sales tax obligations. The Appellate Tribunal Inland Revenue, presided by M. M. Akram, examined the arguments presented by both the appellant's advocate, Mr. Zahid Shafique, and the respondent's representative, Mr. Niaz Ahmed. The tribunal's ruling hinged on the interpretation of the Sales Tax Act, 1990, particularly sections 294(3A) and 3(9A). The tribunal's decision aimed to clarify the application of these sections and their implications for the appellant's tax responsibilities. The case highlights the importance of legal representation in tax matters and the role of appellate tribunals in ensuring just outcomes based on statutory provisions.... |
| 1984 SLD 1874, 1984 PLC 1429 | 426/1937 of 1982 , decided on 29.06.1983 | In the case of Nasir-ud-Din, an ex-Patwari facing dismissal due to corruption charges, the Service Tribunal of Punjab ruled on June 29, 1983, that the dismissal was unjustified due to the lack of a proper inquiry. The Tribunal highlighted that the Punjab Civil Servants (Efficiency and Discipline) Rules, 1975, specifically Rule 6(3), mandates a comprehensive inquiry in cases of corruption. The appellant was not afforded the opportunity to adequately defend himself, which rendered the preliminary inquiry defective. The Tribunal's decision to remand the case for a fresh inquiry underscores the importance of due process and fairness in disciplinary actions against civil servants. This case serves as a precedent for ensuring that all employees are granted their rights to a fair trial within the administrative framework, especially in sensitive cases involving allegations of corruption. The ruling requires strict adherence to procedural norms to uphold justice and integrity within the civil ... |
| 2013 SLD 1458, 2013 PLD 255 | Civil Petition No.1947-L of 2008 , decided on 25.10.2012 | This case revolves around the procedural requirements for summoning witnesses under the Civil Procedure Code (V of 1908). The Supreme Court of Pakistan ruled on the necessity of adhering to the established timelines for submitting witness lists, emphasizing the principle that no party should be taken by surprise during trial proceedings. The petitioners' failure to provide a valid reason for their omission led to the dismissal of their appeal. The court reinforced that procedural compliance is critical in upholding the integrity of the judicial process. The ruling addresses key concepts of 'good cause' and the role of the court in evaluating such requests, thereby contributing to the understanding of legal procedures in Pakistan. This case is a significant reference for legal practitioners regarding the importance of procedural diligence and the consequences of neglecting statutory requirements.... |
| 1998 SLD 902, 1998 SCMR 2372 | Civil Petition No.588 of 1995 , decided on 02.12.1996 | In the case of Mrs. Shahida Saadullah, the Supreme Court of Pakistan addressed the issue of seniority among civil servants in the context of the Civil Servants Act and the Constitution of Pakistan. The petitioner contended that her promotion to Grade-18 as a Programmer should entitle her to seniority over two directly appointed System Analysts. The Tribunal's dismissal of her appeal led to this petition for leave to appeal. The Court emphasized the importance of recognizing seniority based on promotion dates, especially when related positions are merged. This case highlights key aspects of civil service regulations and the legal frameworks governing employment in public service. The outcome could influence future cases regarding civil servant promotions and seniority disputes.... |
| 2018 SLD 2544, 2018 SCMR 2080 | C.A. No. 175-P of 2011 , decided on 15.08.2018 | In this landmark case adjudicated by the Supreme Court of Pakistan, the central issue revolved around the validity of a gift made by an elderly, parda-observing lady, Mst. Pari, to her sons, which excluded her daughters. The court meticulously examined the evidence presented, noting that the burden of proof lay on the appellants to substantiate the legitimacy of the gift. The absence of primary evidence, such as the original document of the alleged gift and the failure to produce crucial witnesses, significantly undermined the appellants' claims. The court underscored the importance of following legal protocols as outlined in the Khyber Pakhtunkhwa Land Revenue Act, particularly Section 42(7), which requires proper identification of the donor by respectable witnesses. The judgment serves as a crucial reminder of the necessity for transparency and fairness in inheritance matters, especially those that involve the exclusion of female heirs, reinforcing the principle that family members m... |
| 1985 SLD 1031, 1985 SCMR 1963 | Civil Petition for Special Leave to Appeal No-434- , decided on 02.05.1985 | The case revolves around the dismissal of Abdul Ghaffar Qureshi, who was charged during a departmental inquiry while working as Assistant Director of Imports and Exports. The inquiry absolved him of seven charges but found him guilty of one related to carelessness in processing import documents. After his dismissal, Qureshi appealed to the Federal Service Tribunal, which resulted in a split decision among the members. The Supreme Court's ruling highlighted the procedural flaws and the need for fair treatment in disciplinary actions, reinforcing the principles of justice and due process in administrative law. The decision is significant for ensuring that officials are afforded their rights during inquiries and the appeal process, particularly in cases that may lead to severe penalties such as dismissal.... |
| 1988 SLD 1612, (1988) 170 ITR 399 | D-2741 of 1950 , decided on 18.11.1964 | The case of Jainarayan Babulal v. Commissioner of Income Tax revolves around the dispute regarding the imposition of a penalty under the Indian Income-tax Act, 1922 for the assessment year 1950-51. The core issue was whether the income in question, which was recorded as cash credit in the books of a company, was rightly assessed as income from undisclosed sources. The Bombay High Court examined the timeline of the entries and concluded that they were recorded in the previous financial year, making the assessment for the subsequent year erroneous. The court reiterated that penalties should only be imposed when there is clear evidence of concealment or misrepresentation of income. This decision is significant as it highlights the procedural safeguards in tax assessments and the protection of taxpayers' rights against unjust penalties. Key legal principles regarding the burden of proof in tax cases, the distinction between tax assessments and penalty proceedings, and the importance of acc... |
| 2001 SLD 290, 2001 PTD 2556, (2001) 248 ITR 342 | Civil Appeal No. 5426 of 1997 , decided on 13.03.2001 | In the landmark case of Appropriate Authority vs. Smt. Varshaben Bharatbhai Shah, the Supreme Court of India addressed critical aspects of property transfer and taxation under the Income Tax Act, 1961. This case highlights the nuances of Chapter XX-C, which allows the Central Government to pre-emptively purchase immovable property if the apparent consideration is significantly less than the market value. The Supreme Court's ruling clarified that the entire property, rather than individual shares, should be evaluated for tax purposes, and that apparent consideration must reflect realistic market conditions. This decision is pivotal for taxpayers and legal practitioners as it reinforces the importance of transparency and adherence to legal standards in property transactions. Keywords such as 'Income Tax Act', 'pre-emptive purchase', 'property transfer', and 'Supreme Court ruling' are essential for understanding the implications of this case in current legal discussions.... |
| 1959 SLD 392, 1959 PLD 276 | Civil Appeal No. 26-D of 1958 , decided on 21.05.1959 | In this landmark case, the Supreme Court of Pakistan addressed the implications of administrative decisions affecting public service appointments. The case revolved around the appointment of Muhammad Abdu Miah as Sheristedar, which was challenged by a rival officer, Maulvi Abdul Marian. The Judicial Secretary's intervention and subsequent order to set aside Abdu Miah's appointment raised significant questions regarding the interpretation of constitutional protections for civil servants. The Court ruled that the High Court had erred in its interpretation, clarifying that the process of appointment must adhere to established rules and that official acts are presumed to be performed with due diligence. This case reinforces the need for transparency and fairness in public service matters, ensuring that individual rights are balanced against the greater public interest.... |
| 2020 SLD 1525, (2021) 124 TAX 163 | I.T.A. No. 1430/IB/2018 & MA (AG) No. 02/IB/2020 , decided on 01.09.2020 | In the case of M/S Foundation Wind Energy-I Limited vs. Commissioner Inland Revenue, the Appellate Tribunal Inland Revenue addressed the appeal concerning the exemption from minimum tax under the Income Tax Ordinance, 2001. The Appellant Company, engaged in wind energy production, contested a decision by the tax authorities, which denied its claim for tax exemption based on the premise of business reconstruction. The Tribunal analyzed the legal definitions surrounding business reconstitution and determined that the change in ownership and name did not constitute a reconstruction of business operations. This ruling is significant as it clarifies the application of tax exemptions for energy sector companies and reinforces the necessity for precise legal interpretation in tax assessments. This case highlights the ongoing discussions around tax laws affecting renewable energy companies, aiming to promote investment and development in sustainable energy solutions.... |
| 1991 SLD 1094 = 1991 SCMR 1041 | Constitutional Petitions Nos.15-R, 16-R of 1989, 2 , decided on 16.01.1991 | This case revolves around the enforcement of constitutional rights regarding pension payments for retired civil servants and judges in Pakistan. The Supreme Court of Pakistan examined whether the differential treatment in pension enhancements, based on retirement dates, violated the fundamental right to equality under Article 25 of the Constitution. The decision reaffirmed the principle that all citizens, especially pensioners, should receive equitable treatment concerning their entitlements. The case highlights the critical issues of administrative justice and the legal rights of civil servants post-retirement, emphasizing the need for fair legislative frameworks to govern pension rights. Keywords include 'pension rights', 'constitutional law', 'administrative justice', 'Supreme Court of Pakistan', 'equal protection', and 'retirement benefits'.... |
| 1981 SLD 240, 1981 SCMR 296 | Criminal Petition No. 371 of 1979 , decided on 25.10.1980 | This case revolves around a murder trial where the petitioner, Waryam, sought justice for the murder of his brother Ghulam. The Supreme Court reviewed the decision of the Lahore High Court which had reversed the earlier conviction of the respondents. The case highlights significant legal principles regarding murder under grave and sudden provocation, as outlined in sections 304 and 300 of the Penal Code. The Court examined the circumstances leading to the murder, including the claim of illicit relations between the deceased and the sister of one of the accused. The ruling emphasized the importance of credible eyewitness accounts and the burden of proof in criminal cases. Ultimately, the Court's decision to uphold the acquittals and modify the conviction underscores the complexities involved in cases of homicide where motivations and circumstances are pivotal. This case serves as a crucial reference for legal precedents concerning murder and provocation in Pakistan's legal framework.... |
| 2006 SLD 2390, 2006 SCMR 48 | Civil Petition for Leave to Appeal No.304-L of 199 , decided on 13.04.2000 | The case revolved around the interpretation of the Sales Tax Act (VII of 1990), specifically section 8, and its application regarding the input tax deductions claimed by the respondents, ITTEHAD CHEMICALS LIMITED. The Supreme Court addressed the procedural correctness of the respondents' approach to the High Court without first exhausting the available remedies under the Sales Tax Act. The Court underscored the importance of adhering to legal protocols and the necessity of a specific denial from the tax department to invoke constitutional jurisdiction. The ruling affirmed the principle that taxpayers must follow the legal avenues provided by the Sales Tax Act before escalating disputes to higher courts. This case highlights the procedural aspects of tax law and serves as a precedent for similar future disputes, emphasizing the importance of clear legal pathways for tax-related claims.... |
| 2024 SLD 4254, 2024 CLD 747 | Appeal No.15 of 2023 , decided on 02.10.2023 | In the case of Shams-ud-Din vs. Securities and Exchange Commission of Pakistan, the appeal addressed significant corporate governance issues tied to the Companies Act, 2017 and the Insurance Ordinance, 2000. The appellant, Shams-ud-Din, was the former Company Secretary who faced allegations of submitting false minutes of an Extraordinary General Meeting (EOGM) that never occurred. This case underscores the critical nature of transparency and accountability in corporate practices as mandated by law. The Securities and Exchange Commission (SEC) took a firm stance against such misconduct, reinforcing the necessity for proper procedures in the election of directors. The decision was based on the interpretation of section 159 of the Companies Act, which the appellant argued was ambiguous. However, the Commission clarified that regardless of the number of candidates, a meeting must be held to uphold the integrity of the election process. This case serves as a crucial warning to corporate off... |
| 2022 SLD 1046, 2022 SCMR 1074 | Civil Petitions Nos. 2608 and 609 of 2019 , decided on 11.02.2022 | This case revolves around the dismissal of civil petitions for leave to appeal concerning a suit for specific performance of a contract dated 30-06-2001. The Supreme Court of Pakistan addressed issues related to the Limitation Act, specifically Article 113, and the doctrine of novation under the Contract Act. The petitioner argued that the suit was wrongly considered time barred due to the death of the vendee and the need for a guardianship certificate for minor legal heirs. However, the court found no merit in the claims of novation and upheld the lower courts' judgments. Key legal principles regarding contract performance, limitation, and novation were discussed, making this case significant for future reference in contract law and civil procedures.... |
| 1997 SLD 829, 1997 CLC 1622 | Civil Revision No. 255 of 1995 , decided on 12.11.1996 | This case revolves around a civil revision petition concerning a dispute over land entitlement based on a consent decree. The Lahore High Court addressed the claims of the petitioners, who argued against the validity of the decree and the gift of land made by the late Muhammad Hussain to the respondent, Fateh Bevi, in lieu of her dower. The court highlighted that the petitioners had previously contested the matter and failed to provide substantial evidence to support their claims. The court reaffirmed the principles of res judicata, indicating that the matter had already been decided and could not be re-litigated. This case emphasizes the importance of adhering to procedural requirements in civil disputes, particularly regarding the contestation of decrees and the implications of non-compliance with court orders. It serves as a precedent in civil procedure, particularly in cases involving inheritance and property rights under Islamic law. The decision reflects the court's commitment to... |
| 2011 SLD 1181, 2011 YLR 1357 | Civil Revision No. 1 of 2005 , decided on 03.12.2010 | In the case of Civil Revision No. 1 of 2005 before the Peshawar High Court, the key issues revolved around pre-emption rights under the North-West Frontier Province Pre-emption Act, 1950. The court examined the timeline of events, including the purchase of the disputed land by the respondents and the subsequent filing of the pre-emption suit by the petitioners. The court found that the petitioners had filed their suit more than a year after taking possession of the land, rendering their claim time-barred. This case highlights the importance of timely legal action in property disputes and the specific legal framework governing pre-emption rights in the jurisdiction. Additionally, it underscored that the right of pre-emption does not pass to legal heirs after the death of the original pre-emptor, thus impacting the standing of the petitioners. The court's decision reinforces the established legal principles surrounding property rights, pre-emption, and the necessity of adhering to statut... |
| 1983 SLD 337, 1983 SCMR 479 | Civil Petition No. 362 of 1982 , decided on 12.01.1983 | In the landmark case of Civil Petition No. 362 of 1982, the Supreme Court of Pakistan deliberated on the retirement request of Mian Noor uz Zaman Qureshi, a Superintendent Jail in Bahawalpur. The respondent sought premature retirement on personal grounds, which was initially accepted by the Governor, granting him full pension benefits. However, he later attempted to retract his retirement request, leading to a legal battle involving the Punjab Service Tribunal. The Tribunal ruled the acceptance of retirement as void ab initio, prompting the Provincial Government to appeal to the Supreme Court. This case underscores the complexities surrounding retirement policies for civil servants and the judicial interpretations of such requests under the Constitution of Pakistan and relevant laws. Key legal principles were examined, particularly regarding the jurisdiction of the Governor and the rights of civil servants to withdraw retirement requests. The Court's decision to grant leave to appeal r... |
| 2021 SLD 1612, 2021 YLR 1591 | Writ Petition No. 29107 of 2012 , decided on 04.11.2020 | In the case of Writ Petition No. 29107 of 2012, heard by the Lahore High Court, the petitioner, Nazar Muhammad, challenged multiple orders made by revenue authorities regarding the partition of a joint khata under the Punjab Land Revenue Act, 1967. The case centered around the application for partition filed by Muhammad Abdullah, which was accepted by the Tehsildar after ex-parte proceedings were initiated against the petitioner. Throughout the proceedings, the petitioner failed to show any objections or irregularities in the process, leading the court to uphold the decisions made by the revenue hierarchy. This case highlights the judicial approach towards administrative decisions in revenue matters and reinforces the principle of finality in administrative decisions unless clear illegality is demonstrated. Keywords such as 'Lahore High Court', 'Punjab Land Revenue Act', 'partition of joint khata', and 'ex-parte proceedings' are significant for legal practitioners and researchers in un... |
| 2022 SLD 2262, 2022 PTD 1839 | M.As.(R) Nos. 272, 273, 274, 275, 276/LB/2022 , decided on 05.08.2022 | This case revolves around the procedural requirements for appeals under the Income Tax Ordinance, 2001. The Appellate Tribunal Inland Revenue addressed issues related to the rectification of earlier orders and the necessity of written orders from the Commissioner (Appeals) for the validity of appeals. The Tribunal's decision emphasized that without such written orders, appeals could not be entertained, thereby reaffirming the legal framework governing tax disputes. This case highlights the critical role of documentation and procedural adherence in ensuring fair and lawful tax practices. The ruling is significant for taxpayers and legal practitioners, as it clarifies the jurisdiction of the Appellate Tribunal and the necessity for proper procedural compliance. This decision aligns with the principles of transparency and accountability in tax administration, ensuring that taxpayers' rights are protected within the legal framework.... |
| 2003 SLD 290, 2003 SCMR 344 | Criminal Petition for Leave to Appeal No.166/L of , decided on 04.07.2002 | In the landmark case involving the Supreme Court of Pakistan, the Court scrutinized the cancellation of bail for Javaid Niaz, the accused in the murder of his wife, Mst. Nabeela. The prosecution's case rested on allegations that Niaz, along with his co-accused family members, had administered tranquilizers leading to her death, while falsely claiming electrocution. The Court emphasized the importance of timely medical intervention, which was neglected. With clear evidence establishing a connection between the accused and the crime, the Supreme Court overturned the High Court's bail decision. This case highlights critical aspects of criminal procedure, the gravity of murder charges, and the judicial process in Pakistan, reinforcing the necessity of adhering to legal standards in bail decisions.... |
| 2004 SLD 2593, 2004 PLD 480 | Criminal Miscellaneous No. 1017-B of 2004 , decided on 05.04.2004 | This case revolves around the granting of bail to Abdul Razzaq, who was accused of serious offenses under various sections of the Penal Code. The Lahore High Court, presided over by Justice Abdul Shakoor Paracha, took into account the considerable delay in filing the FIR, the lack of incriminating evidence against the petitioner, and the necessity for further inquiry. The court emphasized that the case involved complex legal issues under the Criminal Procedure Code and the Penal Code, particularly concerning bail eligibility under Section 497(2). The decision aligns with principles of justice, ensuring that individuals are not held without sufficient evidence. The ruling also touches on the implications of Qisas and Ta'zir punishments, reflecting the intersection of legal and ethical considerations in the judicial process. This case serves as an important precedent for future bail applications in similar circumstances, particularly in terms of evaluating the timeliness and substance of... |
| 1985 SLD 1471, 1985 PLC 1 | FD-741 of 1981 , decided on 21.06.1982 | In the case of Lyallpur Cotton Mills vs. Shamim Ahmad Khan, the Labour Appellate Tribunal addressed the dismissal of the respondent on grounds of absence without leave. The tribunal highlighted deficiencies in the inquiry process, particularly in witness testimonies and evidence recording, which led to the conclusion that the respondent was wrongfully marked absent. The case underscores the importance of proper procedural conduct in employment dismissals and reinforces employee rights to fair treatment under the West Pakistan Industrial and Commercial Employment Ordinance. The decision emphasizes the need for employers to substantiate claims of absenteeism with credible evidence to avoid unjust dismissals. Keywords: wrongful dismissal, employee rights, labor tribunal, absence without leave, procedural fairness.... |
| 1987 SLD 1536, 1987 SCMR 676 | Civil Petition for Special Leave to Appeal No.202- , decided on 17.11.1986 | This case revolves around the constitutional jurisdiction exercised by the Supreme Court of Pakistan in relation to a pre-emption suit. The petitioner, Major (Rtd.) Ghani Khan, sought leave to appeal against an order from the Lahore High Court, which had allowed the constitutional petition of respondent Abdul Muqtadir Khan concerning a dispute over possession of land. The case underscores the importance of timely appeals in the legal process and the implications of failing to avail oneself of available remedies. The court highlighted that remedies of appeal and revision were available to the respondent, yet they chose not to pursue them, resulting in the appeal becoming time-barred. The Supreme Court's decision to convert the petition into an appeal and allow it reflects its commitment to justice and procedural fairness, ensuring that litigants are held accountable for their actions within the legal framework. The ruling serves as a precedent for similar cases where parties may overloo... |
| 2022 SLD 1307, 2022 CLC 653 | Constitutional Petition No.S-948 of 2014 , decided on 22.12.2020 | This case revolves around the eviction proceedings initiated by the landlord, Tayaba Jama Masjid Trust Saudabad, against their tenant, Mst. Aqeela Begum, under the Sindh Rented Premises Ordinance, 1979. The landlord filed for ejectment due to non-compliance with the Rent Controller's orders regarding rent payment. The court examined the implications of Sections 15 and 16 of the Ordinance, particularly focusing on the landlord's right to seek arrears and future rent while highlighting the importance of adhering to procedural requirements. The High Court ultimately upheld the Rent Controller's decision, underscoring the significance of compliance with rent regulations and the lawful eviction of tenants who fail to meet their obligations. This case serves as a crucial reference for landlords and tenants navigating the complexities of rental agreements and eviction processes in Sindh, emphasizing the legal frameworks established to protect both parties' rights. Keywords include eviction, r... |
| 2014 SLD 1046 = 2014 CLD 96 | N/A , decided on 28.06.2013 | This case highlights the regulatory framework governing Takaful operations in Pakistan, particularly the adherence to Islamic Shariah principles. Takaful, defined as a mutual assistance scheme, requires compliance with Shariah Guidelines, which the company failed to follow in its dealings with conventional insurers. The decision taken by the Securities and Exchange Commission reflects a nuanced understanding of the evolving landscape of Takaful regulations, balancing enforcement with the need for clear guidelines in a developing sector. The ruling underscores the importance of Shariah compliance in the insurance industry, an aspect that is becoming increasingly critical in financial services. The implications of this case are significant for Takaful operators and the regulatory authorities, as they navigate the complexities of Shariah law and modern insurance practices. Keywords include 'Takaful compliance', 'Islamic insurance regulations', 'Shariah Guidelines', and 'insurance law in P... |
| 2018 SLD 1523, 2018 YLR 1391 | Intra Court Appeal No. 389 of 2015 , decided on 12.06.2017 | In the case of Intra Court Appeal No. 389 of 2015 decided by the Lahore High Court, the core issue revolved around the fundamental right to electricity connection as enshrined in the Constitution of Pakistan. The Respondent, Asghar Ali Rana, sought a domestic three-phase electricity connection after facing refusal from GEPCO, which cited policy constraints related to housing societies. The Single Judge's ruling was based on the principle that access to electricity is a fundamental right, particularly in modern times where life without electricity is impractical. The Division Bench affirmed this ruling, emphasizing the importance of protecting citizens' rights against arbitrary refusals by state entities. This case highlights the judicial commitment to uphold fundamental rights and ensure that essential services are accessible to all citizens, regardless of administrative policies that may unjustly restrict such access. Keywords: fundamental rights, electricity connection, Lahore High C... |
| 1998 SLD 826, 1998 SCMR 2054 | Civil Petition No.37 of 1995 , decided on 06.11.1995 | In the case of Sultan Muhammad Khan vs. Kala Khan, the Supreme Court of Pakistan addressed a dispute over a pre-emption claim involving a land transaction alleged to be misrepresented as a gift. The petitioner contended that the land was sold under the guise of a gift to negate his superior preemptive rights. The Supreme Court upheld the findings of the lower courts, confirming that the evidence indicated the land was indeed gifted. The decision emphasized the importance of proper appraisal of evidence and the need for petitioners to substantiate claims of legal errors in prior judgments. This case highlights the complexities of property law and the implications of pre-emption rights in Pakistan, particularly under the North-West Frontier Province Pre-emption Act of 1987. Legal practitioners and stakeholders in property transactions should be aware of these legal precedents when dealing with similar issues, ensuring that documentation accurately reflects the nature of transactions to a... |
| 2024 SLD 4410, 2024 PLJ 144 | Crl. Misc. No. 336-B of 2024 , decided on 23.02.2024 | In the case of Rustam versus the State, the Lahore High Court addressed the petitioner's request for post-arrest bail concerning serious charges under the Pakistan Penal Code, including murder. The court analyzed the timeline of the case, noting that the petitioner had been a fugitive for nearly a decade following the incident that occurred on March 8, 2013. The court considered previous declarations of innocence from police investigations and affidavits from key witnesses. Ultimately, the court determined that the case involved complexities that warranted further inquiry under Section 497(2) of the Criminal Procedure Code. The decision emphasized the principle that absconding alone does not disqualify an accused from being granted bail if there are substantial grounds for it. This ruling highlights the delicate balance between the gravity of charges and the rights of the accused to fair legal proceedings. The keywords relevant to this case include post-arrest bail, further inquiry, Cr... |
| 1987 SLD 222, 1987 SCMR 128 | Criminal Petition for Leave to Appeal No. 51 of 19 , decided on 04.11.1986 | This case involves a significant ruling by the Supreme Court of Pakistan concerning the penalty for murder under section 302 of the Penal Code. The petitioner, Muhammad Anwar, was sentenced to death for the murder of Mst. Amanat Bibi. However, after the parties reached a compromise, where the accused compensated the deceased's heirs, the Court decided to reduce the death sentence to life imprisonment. This case highlights the role of mitigating circumstances in criminal law, specifically the impact of compromise in serious criminal cases. The ruling underscores the importance of reconciliation and peace in legal disputes, which is a trending topic in the realm of criminal justice reform. Keywords such as 'compromise in criminal cases', 'mitigating circumstances', and 'Supreme Court rulings' are relevant for understanding the implications of this case in current legal discussions.... |
| 2021 SLD 2647, 2021 SCMR 1532 | Criminal Petition No.42-P of 2018 , decided on 26.07.2021 | This case revolves around the conviction of an individual for the murder of his son, which is categorized as filicide. The Supreme Court of Pakistan reviewed the lower court's decision that had reduced the initial sentence. The court highlighted the emotional and psychological impact of the crime on the victim's family, particularly noting the trauma inflicted on the deceased's mother and sisters. The prosecution argued that the nature of the crime warranted a stricter sentence, and the lack of remorse from the accused was a significant factor in their appeal. The Supreme Court's decision to grant leave signifies its concern for ensuring that justice is not only served but is perceived to be served in cases of such heinous nature. The case underscores the importance of appropriate sentencing in relation to the crime's severity and the need for a judicial system that adequately addresses the ramifications of such acts. Key terms include filicide, sentencing, justice, and the Penal Code.... |
| 2008 SLD 4284 = (2008) 307 ITR 343 | IT Appeal No. 303 OF 2005 , decided on 12.12.2006 | In the case of Fathudhinga Rice Mills v. Commissioner of Income Tax, the Punjab and Haryana High Court dealt with issues surrounding the Income-tax Act, specifically Section 143, which pertains to assessment and additions to income. The case arose following a search and seizure operation at the business premises of the appellant, where discrepancies between the maintained books of account and seized records were discovered. The Assessing Officer identified unaccounted sales of rice, leading to an estimation of income based on these findings. The tribunal's decision to uphold the assessment was challenged, with arguments made regarding the incorrect application of gross profit rates. Ultimately, the court upheld the tribunal's findings, emphasizing the importance of accurate record-keeping and the validity of estimates when discrepancies are found. This case highlights crucial aspects of tax assessment and compliance, serving as a significant reference for similar disputes in the realm ... |
| 1986 SLD 1002, 1986 SCMR 1849 | Civil Petition No. 230-K of 1986 , decided on 24.08.1986 | In the case of Civil Petition No. 230-K of 1986, the Supreme Court of Pakistan dealt with issues surrounding ejectment proceedings under the Sind Rented Premises Ordinance. The petitioner, Riaz Ahmed Khalil, faced allegations of default in rent payments, personal requirement, and subletting. The court emphasized the importance of legal representation and the consequences of negligence by counsel. The ruling underscored the necessity for petitioners to be informed about critical court orders to avoid adverse outcomes. The decision reinforces the standards of conduct expected from legal representatives in rent disputes.... |
| 2006 SLD 3570, (2006) 283 ITR 200 | TAX CASE (APPEAL) No. 1564 OF 2005 , decided on 24.01.2006 | In the case of Commissioner of Income Tax v. Seshasayee Paper & Boards Ltd., the Madras High Court addressed significant issues regarding investment allowances under the Income-tax Act, 1961. The case revolved around the assessment year 1993-94, where the assessee, engaged in the manufacture of paper, filed for set off of brought forward investment allowances. Initially allowed by the Assessing Officer, this claim was later withdrawn based on the failure to create an investment allowance reserve as mandated. The Tribunal and the Commissioner (Appeals) directed the Assessing Officer to allow the assessee an opportunity to credit the investment allowance reserve. The court confirmed that the lower authorities' directions were in line with the CBDT circular and the legal provisions, emphasizing the importance of compliance for the assessee's claims. The ruling also highlighted that the issue of quantifying deductions under section 80HHC was a debatable issue not suitable for rectification... |
| 2016 SLD 3110 = 2016 MLD 843 | C. Rev. No. 1 of 2013 , decided on 01.04.2015 | This case revolves around a dispute over land possession and the validity of a gift claim. The plaintiff, claiming to be the son of the deceased sister of the defendants' father, sought a declaration for possession of the land. The defendants contended that the plaintiff's mother had gifted her share to the defendants' father. The court found the relationship between the parties to be admitted, which shifted the burden of proof to the defendants. The trial court's ruling was upheld, as the defendants could not provide sufficient evidence to support their claim of gift. The legal principles surrounding gift transactions and the burden of proof were critical in determining the outcome. This case underscores the importance of clear evidence in property disputes and the necessity for defendants to substantiate their claims when the burden shifts to them. Ultimately, the decision affirms the necessity for thorough documentation in property transfers to avoid disputes, highlighting the compl... |
| 1996 SLD 245, 1996 SCMR 1132 | Criminal Petition No. 172-L of 1994 , decided on 18.05.1994 | In the case of Saeed Ahmed vs. The State, the Supreme Court of Pakistan addressed the granting of bail under the Criminal Procedure Code and several sections of the Penal Code. The petitioner, a retired Cashier from the Police Department, faced charges of financial misconduct related to the non-remittance of funds. The court emphasized that the evidence was documentary and in the prosecution's possession, mitigating concerns of tampering. The decision underscored the principles of bail, especially regarding non-prohibitory offenses, and highlighted the importance of evidence integrity. This landmark ruling aids in understanding bail procedures in light of documentary evidence, ensuring justice is served without undue delay. The keywords for this case include 'bail application', 'documentary evidence', 'financial misconduct', and 'Supreme Court ruling'.... |
| 2007 SLD 3116, 2007 PLJ 539 | Crl. Rev. No. 36 of 2005 , decided on 11.01.2007 | In the case of Crl. Rev. No. 36 of 2005, the Lahore High Court addressed the issue of vehicle confiscation under the Control of Narcotic Substances Act, 1997. The petitioner, ASKARI LEASING LIMITED, had leased a vehicle to an individual who was later implicated in a narcotics case. The police seized the vehicle citing its involvement in illegal activities, but the petitioner argued that as a financial institution, it had no prior knowledge of the vehicle's intended use for criminal purposes. The court highlighted the importance of evidence in establishing knowledge or complicity in criminal activities, ruling that the mere leasing of the vehicle did not constitute grounds for its confiscation. The decision underscores the legal principles surrounding vehicle ownership and the rights of financial institutions in such contexts. This case is significant for legal practitioners dealing with narcotics law and property rights, as it clarifies the standards for vehicle release during ongoing ... |
| 2015 SLD 2388 = 2015 PCRLJ 1103 | W.P. No. 22950 of 2014 , decided on 28.08.2014 | The Lahore High Court case involving Iftikhar Hussain revolved around the legality of an FIR concerning serious allegations of house-trespass, dacoity, and corruption. The court examined the jurisdiction of the Anti-Corruption Establishment versus the police in registering the FIR. It was established that the FIR was validly registered, and the petitioner’s plea to quash it was dismissed. The ruling highlighted the interplay between various laws, including the Constitution of Pakistan, Penal Code, and Criminal Procedure Code. The decision underscores the legal framework governing corruption-related offences and the procedural rights of accused individuals. The court's reliance on established legal precedents further solidified its stance on maintaining the integrity of the FIR process in corruption cases.... |
| 2011 SLD 2995, 2011 PCRLJ 844 | Criminal Appeal No. 115 of 2010 and Murder Referen , decided on 02.03.2011 | In the case of Sher Azam vs. The State, the Peshawar High Court examined the conviction of Sher Azam for the murder of Sadaqat Ali. The court's decision highlighted the importance of confessional statements and corroborating evidence in criminal proceedings. The ruling underscored that while the case was based on a retracted confession, the surrounding circumstances and corroborative medical evidence made the confession credible. The court dismissed the defense's arguments regarding the lack of witnesses and the acquittal of a co-accused, noting that the accused's confession was voluntary and legally sound. This case reaffirms the principles of evaluating confessions and the evidentiary standards required for conviction in murder cases, contributing to the discourse on criminal law and procedure in Pakistan.... |
| 2012 SLD 3159, (2012) 343 ITR 102 | WRIT PETITION (L) NO. 2297 OF 2011 , decided on 21.10.2011 | In the case of City & Industrial Development Corporation of Maharashtra Ltd. v. Assistant Commissioner of Income-tax, the Bombay High Court examined the tax obligations of CIDCO concerning its role as an agent of the Government of Maharashtra in the Navi Mumbai project. The court addressed the complexities surrounding tax assessments for the assessment year 2006-07, where CIDCO was brought to tax despite prior acceptance of its agency status by the Assessing Officer for earlier years. The judgment underscored the importance of recognizing statutory obligations and the implications of acting as an agent of the State in tax matters. The decision highlighted the necessity for clarity in tax assessments for entities engaged in public projects, ensuring that the rights of such organizations are protected while balancing the interests of revenue collection.... |
| 2016 SLD 1617, 2016 PLJ 477 | Crl. A. No. 1904 of 2010 , decided on 21.12.2015 | This case revolves around the conviction of Abdul Khaliq and Muhammad Irfan under the Control of Narcotic Substances Act, 1997 for possessing a significant quantity of poppy leaves. The Lahore High Court upheld the trial court's decision, emphasizing the credibility of police testimony and the sufficiency of evidence against the appellants. The decision highlights the legal standards for drug-related offenses in Pakistan and reinforces the notion that the prosecution's burden of proof was met without any substantial contradictions in the presented evidence. This case serves as a critical reference for understanding the judicial approach to narcotics-related convictions and the application of legal principles concerning evidence and witness credibility.... |
| 2008 SLD 6808, 2008 PCRLJ 439 | Criminal Acquittal Appeal No.236 of 2003 , decided on 09.08.2007 | This case revolves around the principles of law regarding the dismissal of criminal appeals. The Sindh High Court, in its decision on August 9, 2007, reinstated an appeal that had been dismissed due to the non-appearance of the appellant and their counsel. The court highlighted the importance of a detailed examination of the merits of the case, emphasizing that appeals should not be dismissed without addressing the substantive issues at hand. This case is significant in the context of criminal procedure law, particularly concerning the rights of appellants in the face of procedural defaults. It reinforces the stance that the judicial process must ensure that all legal questions are resolved before any final decisions are made. The keywords related to this case include 'criminal appeal', 'acquittal', 'Sindh High Court', 'judicial process', and 'legal principles'. These terms are trending in discussions surrounding criminal law and appellate procedures, making this case relevant for lega... |
| 2019 SLD 398, 2019 SCMR 413 | Civil Petition No. 2982 of 2016 , decided on 19.12.2018 | In the case of Yaqoob Ali Khan vs. Federal Public Service Commission, the Supreme Court of Pakistan addressed the qualifications required for the position of Divisional Forest Officer. The petitioner challenged the appointment of the respondent, arguing that he lacked the necessary experience in the relevant field. The Islamabad High Court had previously ruled in favor of the respondent, prompting the petitioner to seek further review from the Supreme Court. The court examined the evidence presented, including confirmations from various authorities regarding the respondent's experience, which amounted to approximately eight years, thus exceeding the required five years. The court emphasized the importance of verified qualifications and the validation of experience certificates. Ultimately, it upheld the lower court's decision, concluding that the respondent met all necessary criteria for the position, including holding a Ph.D. and having significant field experience. This case undersco... |
| 2008 SLD 1480, 2008 SCMR 37 | Civil Petition No. 1575-L of 2004 , decided on 09.03.2006 | This case revolves around a civil petition regarding the Punjab Pre-emption Act and the Constitution of Pakistan's Article 185(3). The petitioner, Mst. Rasoolan Bibi, challenged the decision of the Lahore High Court, which dismissed her suit for pre-emption based on insufficient evidence regarding the performance of Talbs. The Supreme Court upheld the lower courts' decisions, emphasizing the necessity for the plaintiff to provide clear and convincing evidence in pre-emption suits. The court also noted that discrepancies in evidence could undermine the case's credibility. This case highlights the importance of adhering to procedural requirements in legal petitions and serves as a reference for future pre-emption disputes. Keywords: pre-emption, civil petition, Supreme Court, Talbs, legal evidence.... |
| 2003 SLD 2518 = 2003 CLC 496 | Regular First Appeals Nos.197 of 1998 and 268 of 1 , decided on 13.06.2002 | In the case of Hamid Ali Khan vs. Khalid Mumtaz, the Lahore High Court dealt with a dispute regarding the specific performance of a contract for the sale of immovable property. The court examined the agreements made between the parties, particularly focusing on the compromise reached on 23-4-1989, which effectively substituted the earlier agreement of 4-4-1981. The court ruled that the respondent had been ready and willing to perform his obligations, while the appellant failed to fulfill his part of the agreement. The court also highlighted that the time was not the essence of the contract, allowing the respondent to claim specific performance despite the appellant's arguments regarding limitation and readiness. This case reinforces the legal principles surrounding contracts and specific performance, particularly in property transactions, making it a significant reference for future cases involving similar legal issues.... |
| 2018 SLD 307, 2018 SCMR 574 | , decided on 01.02.2018 | In the landmark case decided on February 1, 2018, the Supreme Court of Pakistan initiated a suo motu action concerning the maintenance of foreign bank accounts by Pakistani citizens without proper disclosure and tax compliance. This action was prompted by concerns over the potential siphoning of national wealth and the adverse effects on the economy and society. The court highlighted that such undisclosed accounts could represent ill-gotten gains, contributing to economic disparity and undermining the rule of law. The court ordered various state institutions, including the State Bank of Pakistan and the Federal Board of Revenue, to collaborate and provide comprehensive reports detailing the steps taken to identify these accounts and retrieve the funds. This case underscores the importance of transparency and accountability in financial dealings, especially in the context of international banking and tax compliance. The decision reflects the court's commitment to uphold the fundamental ... |
| 1987 SLD 1626, 1987 SCMR 820 | Criminal Appeal No. 20 of 1987 , decided on 24.02.1987 | In the significant case of Ghulam Hussain v. The State, the Supreme Court of Pakistan addressed the issue of a death sentence imposed for murder. The court recognized the importance of compromise in criminal cases and how it can influence sentencing. The petitioner was initially sentenced to death following a conviction for murder, which was upheld by the High Court. However, during the hearing, it was revealed that the parties had amicably settled the matter out of court, which the court accepted as a mitigating factor. This case highlights the role of compromise in legal proceedings and its potential impact on sentencing outcomes. The ruling emphasizes the need for courts to consider the social dynamics and personal relationships between the parties involved, especially in cases involving familial ties. The decision to reduce the death sentence to life imprisonment reflects a broader understanding of justice that incorporates human elements beyond strict legal interpretations.... |
| 1977 SLD 1016, (1977) 107 ITR 909 | CIVIL RULE No. 6564(W) OF 1974 , decided on 29.04.1976 | In the landmark case of Century Enka Ltd. v. Income Tax Officer, the Calcutta High Court addressed critical issues surrounding the assessment of income tax under the Income-tax Act, 1961. The petitioner, a public limited company, sought relief under section 80J for the assessment year 1972-73. The court scrutinized the assessment order and found that the Income Tax Officer had disallowed the petitioner's claim based on an incorrect interpretation of rule 19A(2) of the Income-tax Rules, which limited the capital employed to the value of assets at the beginning of the previous year. The court held that the intent of section 80J was to encourage investment in new industrial undertakings and that borrowed capital should also count as capital employed. The ruling reinforced the principle that borrowed money becomes the company’s money once utilized, thus entitling the petitioner to relief under section 80J. The judgment is pivotal for businesses seeking tax deductions for new investments an... |
| 1999 SLD 364, 1999 SCMR 1547 | C.P.L.A. No. 138 of 1998 , decided on 08.10.1998 | In this landmark case, the Supreme Court of Pakistan addressed the legality of civil servant appointments made without reference to the Sindh Public Service Commission (SPSC). The petitioner, a civil servant, contested the promotions and appointments of several officials as Assistant Commissioners, arguing that the process violated established rules. The High Court had previously dismissed the petition, stating that the Chief Minister had the authority to exclude certain posts from the SPSC's purview in the interest of public service. The Supreme Court's ruling, which granted leave to appeal, emphasized the examination of the legality of direct inductions into service without SPSC oversight. This case highlights critical issues surrounding civil service appointments, administrative authority, and adherence to procedural norms in Pakistan's public sector. Keywords such as 'Sindh Public Service Commission', 'Civil Service Appointments', 'Supreme Court of Pakistan', and 'Constitutional Ju... |