Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2003 SLD 2951 = 2003 CLD 1165 | Civil Original Suit No.155 of 1998 , decided on 22.01.2003 | In the case of Haji Muhammad Nawaz Khokhar vs United Bank Limited, the Lahore High Court addressed significant issues concerning jurisdiction in banking litigation. The plaintiff, Haji Muhammad Nawaz Khokhar, filed a suit claiming damages of Rs. 500 million for malicious prosecution and defamation due to actions taken by the bank against him as a former director of N. Khokhar Textile Industry Limited. The court emphasized that the suit was improperly filed, as the claims did not pertain to any loan or financial obligation under the Banking Companies Act. The ruling underscored the necessity for legal clarity regarding the definition of 'customer' and 'borrower' within banking laws. The judgment illustrates the importance of establishing jurisdiction in financial disputes and the implications of personal grievances on corporate matters. This case serves as a critical reference point for future banking litigation, particularly in defining the limits of jurisdiction in relation to the Ban... |
| 2009 SLD 3519, 2009 PCRLJ 1278 | Criminal Appeal No.78 of 2008 , decided on 12.05.2009 | In the case of Nasrullah Khan v. The State, the Peshawar High Court examined the convictions under the Control of Narcotics Substances Act, 1997. The prosecution's case was built on the testimonies of two Anti-Narcotics Force officials who provided direct evidence regarding the recovery of a significant quantity of narcotics from the accused's vehicle. The court emphasized the importance of reliable witness testimony in drug-related cases, particularly when dealing with the complexities of narcotics law enforcement. The decision highlights the judicial system's commitment to combating drug trafficking and maintaining the rule of law. Keywords: narcotics, drug trafficking, court conviction, witness testimony, evidence, law enforcement.... |
| 1958 SLD 245 = (1958) 33 ITR 281 | WRIT PETITION No. 772 OF 1956 (M) , decided on 18.09.1957 | The case of S.S. Venkatadri Iyer & Bros v. Commissioner of Income Tax addressed critical issues related to tax compliance under the Income-tax Act of 1961 and the Indian Income-tax Act of 1922. The petitioner challenged a penalty levied for not filing a valid income tax return and not responding to notices issued by the Income-tax Officer. The court found that the ITO acted within the legal framework when imposing the penalty. This case highlights the importance of complying with tax regulations and the consequences of failing to respond to tax notices. Key legal principles surrounding the imposition of penalties for non-compliance were upheld. The ruling serves as a precedent for similar cases involving tax disputes and emphasizes the necessity for assessees to be vigilant in adhering to tax obligations.... |
| 2024 SLD 4290, 2024 PLC 402 | Writ Petition No.76581 of 2021 , decided on 02.11.2022 | In the case of Dr. Ghulam Sarwar vs. Province of Punjab, the Lahore High Court addressed the issue of appointment irregularities under the University of Sargodha Ordinance, 2002. The petitioner, Dr. Ghulam Sarwar, contested the Chancellor's decision declaring his appointment as a Professor null and void following an appeal by a competing candidate. The court found that the Selection Board had deviated from its established procedures when awarding marks for the positions. The court ruled that any irregularities should not penalize the petitioners if they were not at fault, stressing the importance of adherence to legal standards in the appointment process. The judgment highlighted the necessity for the university to reassess all appointments made under the questioned procedures, ensuring that qualified individuals are recognized and any grievances addressed. This case underscores the critical balance between procedural integrity and the rights of individuals in academic appointments, re... |
| 1996 SLD 1245, 1996 SCMR 943 | Civil Appeal No. 638 of 1994 , decided on 27.11.1994 | This case revolves around an election petition filed under the Representation of the People Act, 1976, concerning allegations of tampering with ballot-papers during a recount. The Supreme Court of Pakistan, presided over by Chief Justice Sajjad Ali Shah and Justice Irshad Hasan Khan, addressed the appeal from Syed Iftikhar Hussain against Ijaz Ahmad Cheema and others. The appellant contended that some votes were invalidated due to double seals, raising objections that were to be examined by the Election Tribunal. The court ruled that the appellant should be allowed to present his case regarding the invalidity of the ballot-papers, dismissing the appeal as withdrawn but ensuring the Tribunal would hear the objections raised. This ruling underscores the significance of electoral integrity and the judicial oversight of electoral processes, emphasizing the need for transparency and fairness in elections. Keywords: Supreme Court, election petition, ballot-papers, recount, electoral integrit... |
| 1981 SLD 1551, 1981 PLD 734 | Writ Petition No. 1866 of 1981 , decided on 06.06.1981 | This case revolves around the West Pakistan Urban Rent Restriction Ordinance and addresses the issue of ejectment due to alleged default in rent payment. The Lahore High Court's decision clarifies the tenant's rights regarding the time frame for rent deposit, emphasizing that the Rent Controller must allow the full period for payment before declaring a tenant in default. This ruling serves as a critical precedent in landlord-tenant disputes, particularly concerning adherence to statutory timelines for rent payments. Keywords such as 'ejectment', 'rent default', 'legal jurisdiction', and 'Lahore High Court' are crucial for understanding the implications of this case within the broader context of property law in Pakistan.... |
| 2009 SLD 70, 2009 PTCL 207, 2010 PTD 371 | No.ST-329/PB of 2008 , decided on 03.11.2008 | In the case of Messrs. Zahoor Ahmad & Co. versus the department, the Appellate Tribunal Inland Revenue dealt with a refund claim under the Sales Tax Act, 1990. The appellant had filed for a refund of Rs. 133713 for the tax period of April 2006, which was initially rejected due to alleged non-filing of invoice summaries by their suppliers. The Tribunal examined the objections raised by the department and found them to be baseless, as the invoices had been verified. The case highlighted the need for accountability and efficiency within tax departments, as well as the rights of taxpayers to receive refunds for legitimate claims. The decision is significant for businesses dealing with sales tax, emphasizing that procedural lapses on the part of suppliers should not adversely affect the taxpayer's rights. By upholding the claim, the Tribunal reinforced the principle that genuine taxpayers should not be penalized for the shortcomings of their suppliers, ensuring a fair tax system.... |
| 2003 SLD 944, 2003 PLC 675 | Writ Petition No.9568 of 2002 , decided on 17.10.2002 | This case revolves around the promotion of a civil servant, Muhammad Yousuf, who filed a writ petition against the withholding of his promotion by the Inspector General of Police, Punjab. The Lahore High Court evaluated the jurisdiction of the Service Tribunal and the obligations of public functionaries under the General Clauses Act. The court found that the Tribunal's inability to assess fitness for promotion was justified but criticized the lack of a reasoned decision regarding the denial of promotion. The ruling emphasizes the importance of transparency in administrative decisions and the right of civil servants to challenge unjust actions. The court's decision to remand the case for fresh consideration highlights the judicial commitment to ensuring fair treatment and adherence to legal principles in public service promotions. This case is significant for civil service law, promoting accountability and fairness in administrative actions.... |
| 1994 SLD 423, 1994 PLD 899 | Civil Appeal No.394 of 1993 , decided on 26.06.1994 | This case revolves around the issue of seniority between civil servants in the Government of Sindh. Munir Ahmed Shaikh, who was transferred to the Public Health Engineering Department, claimed seniority from the date of his transfer. However, the Service Tribunal ruled in favor of Khalil Ahmed Soomro, who had been absorbed earlier in the same cadre. The Supreme Court upheld the Tribunal's decision, stating that the retrospective seniority granted to Shaikh was illegal. The Court clarified that rules regarding seniority must be strictly adhered to and that the rights of civil servants cannot be compromised. This decision highlights the importance of understanding civil service regulations and the implications of transfer and absorption within government departments. Key legislative frameworks involved include the Sindh Civil Servants (Regularization of Ad hoc Appointment) Act and the Constitution of Pakistan. This case serves as a significant reference point for future disputes regardin... |
| 2024 SLD 3992, 2024 PLJ 77 | W.P. No. 17688 of 2024 , decided on 28.03.2024 | In the case of Mst. Sadia Ishfaq vs. Chief Commissioner and others, the Lahore High Court addressed the rights of a legal heir to access tax returns of a deceased taxpayer. Mst. Sadia Ishfaq, the daughter of Haji Ghulam Rasool, sought to obtain her father's tax return information to ascertain his assets following his death. The court examined the provisions of the Income Tax Ordinance, 2001, specifically Section 216, which addresses the confidentiality of taxpayer information. The court ruled that this section does not bar legal representatives from accessing such information, thereby allowing the petitioner to claim her inheritance rights under Islamic Law. The judgment highlights the legal framework governing tax information access for heirs, ensuring their rights are upheld in the face of bureaucratic obstacles. This ruling is significant as it reinforces the legal standing of heirs in tax matters, paving the way for smoother transitions of estate management posthumously. Keywords s... |
| 2021 SLD 866, 2021 MLD 531 | Revision Application No. S-88 of 2002 , decided on 05.10.2020 | In the case of SYED SHAHAN SHAH ALIAS SYED NASRULLAH SHAH THROUGH LEGAL HEIRS vs. SYED AMANULLAH SHAH AND 17 OTHERS, the Sindh High Court addressed critical issues regarding jurisdiction under the Sindh Land Revenue Act, 1967. The case revolved around the enforcement of an agreement for the exchange of agricultural land. The trial court initially decreed in favor of the plaintiff, citing the agreement as enforceable at law. However, on appeal, the lower appellate court dismissed the suit, citing that the agreement involved government-acquired land, thus rendering it unenforceable. The High Court upheld this dismissal, clarifying that the civil court lacked jurisdiction as the matter fell under the purview of the Revenue Officer. This case highlights the importance of understanding the jurisdictional boundaries set by specific laws in property disputes, particularly in agricultural land cases. Legal practitioners should note the significance of filing appropriate applications with the R... |
| 2015 SLD 1036, 2015 YLR 2638 | W.P. No. 725 of 2002 , decided on 17.07.2013 | This case revolves around the interpretation of section 12(2) of the Civil Procedure Code (V of 1908) concerning the maintainability of applications for setting aside decrees. The Lahore High Court scrutinized the procedural aspects and the timeline of the applications filed by the petitioner, Muhammad Ayub, against the decisions made by the Additional District Judge and the Senior Civil Judge. The court ruled that the petitioner's actions did not conform to the legal requirements of filing in the correct forum and adhering to limitation laws. This case underscores the significance of procedural correctness in legal proceedings and highlights the necessity for legal counsel to provide accurate guidance to their clients. The ruling sets a precedent for future cases involving similar procedural disputes, emphasizing the critical nature of understanding the hierarchy of courts and the implications of merger doctrine in judicial decisions.... |
| 2015 SLD 2332 = 2015 CLC 1071 | Civil Suit No. 1666 of 2012 , decided on 16.12.2014 | In the case of Civil Suit No. 1666 of 2012, the Sindh High Court ruled on a suit for specific performance of contract involving an illiterate property owner. The plaintiff claimed to have entered into a sale agreement through the defendant's attorney but failed to present a registered power of attorney, which is a legal requirement for the sale of immovable property. The court found that the service of summons was inadequate, as it was delivered to the defendant's maid, which does not constitute proper service. The court dismissed the suit, reinforcing the necessity of proper legal procedures and the registration of power of attorney documents to validate property transactions. This case underscores the critical importance of legal compliance in property sales, particularly when vulnerable parties are involved, and serves as a reminder for legal professionals to ensure all procedural requirements are met in civil litigation.... |
| 1976 SLD 150 = (1976) 102 ITR 350 | TAX CASE No. 83 OF 1969 (REFERENCE No. 4 OF 1969) , decided on 20.11.1974 | In this case, the Madras High Court addressed the applicability of Section 64 of the Income Tax Act, 1961 concerning asset transfers for the benefit of minor children. The case involved Smt. V. Amirtham Ammal, who transferred shares to her minor son, which were deemed to be cross-transfers with inadequate consideration. The Income Tax Officer included the entire dividend income as income derived by the minor from the shares transferred indirectly. The tribunal confirmed this assessment, highlighting that the transfers were indeed cross-gifts and not for adequate consideration. The court emphasized that the object of Section 64(iv) is to prevent individuals from circumventing tax liabilities through such transfers. The judgment clarifies that only the portion of income related to inadequate consideration is taxable, establishing a precedent for similar cases. This case is significant in the realm of income tax law, particularly concerning asset transfers and tax implications for minors.... |
| 2003 SLD 276, 2003 CLC 442 | Election Appeals Nos. 103/A and 159/A of 2002 , decided on 11.09.2002 | This case involved the dismissal of two election appeals regarding the qualifications of candidates in the upcoming general elections. The core issue revolved around the authenticity of educational qualifications, particularly concerning Ghulam Sarwar Khan's Bachelor's Degree, which was challenged based on allegations of forgery related to earlier educational certificates. The Lahore High Court ruled that the Returning Officer had acted within his authority in accepting the nomination papers and stressed the importance of not hindering the electoral process. The court maintained that the integrity of the election must be preserved while allowing for potential challenges through proper legal channels post-election. This case underscores the critical balance between election integrity and the rights of candidates, reinforcing the need for clear legal standards regarding qualifications and the handling of objections to nomination papers. The decision highlights trending legal themes such ... |
| 1987 SLD 1294, 1987 PLC 656 | Appeal No. 12(44) of 1986 , decided on 06.04.1987 | This case revolves around the Pakistan WAPDA Labour Union's appeal against the dismissal of their application for registration as a collective bargaining agent. The Industrial Relations Commission found that the union failed to prove its membership as required by the Industrial Relations Ordinance, 1969. The union had initially claimed a membership of over 60,000 but could not substantiate this claim during the verification process. The decision emphasizes the importance of compliance with legal requirements for collective bargaining agent registration, highlighting the union's responsibility to provide accurate membership information. The case illustrates the challenges faced by labor unions in asserting their rights within the framework of industrial relations law, making it a significant reference for future cases regarding labor rights and union representation. Keywords: labor rights, collective bargaining, industrial relations, legal compliance.... |
| 2010 SLD 2301, 2010 PLC 402 | Civil Petition No.1508 of 2009 , decided on 21.08.2009 | In the case of Civil Petition No.1508 of 2009, the Supreme Court of Pakistan addressed the jurisdiction and powers of the Service Tribunal under the Service Tribunals Act, 1973. The case involved a civil servant who was dismissed from service for unauthorized absence. The Service Tribunal modified the penalty to compulsory retirement citing mitigating circumstances, which led to an appeal by the petitioners. The Supreme Court highlighted the importance of adhering to legal parameters and the necessity for courts and tribunals to act within their jurisdiction. Ultimately, the Supreme Court set aside the Tribunal's ruling, reinstating the original dismissal due to established misconduct. This case underscores the significance of lawful authority in administrative decisions and the ramifications of arbitrary relief in public service matters.... |
| 2015 SLD 880, (2015) 111 TAX 94, 2015 PTD 2644 | I.T.A. No.1006/LB/2011 , decided on 02.09.2014 | This case revolves around the interpretation of tax liabilities under the Income Tax Ordinance, 2001, particularly focusing on rebates and the apportionment of expenses. The Appellate Tribunal Inland Revenue assessed appeals from both the taxpayer and the department concerning disallowed deductions for rebates paid to M/s McDonalds Pakistan and M/s Coca Cola Beverages Limited. The Tribunal dismissed the departmental appeal, citing adherence to previous rulings that clarified the nature of these transactions. It emphasized the importance of judicial consistency and the necessity for tax authorities to respect the decisions of higher appellate forums. The ruling illustrates significant principles regarding tax law interpretation, the treatment of rebates, and the judicial discipline required within tax proceedings, making it a pivotal case for similar future disputes.... |
| 1988 SLD 2972, 1988 SCMR 276 | Petition for Leave to Appeal No. 201 of 1987 , decided on 24.12.1987 | This case revolves around a murder conviction under the Penal Code (XLV of 1860), specifically section 302/34, concerning the murder of Jehangir on August 13, 1980. The Supreme Court of Pakistan, in its ruling on December 24, 1987, upheld the Lahore High Court's decision to maintain the conviction of the petitioners, Nazar, Ashiq, and Rab Nawaz. The court found the evidence, which included ocular testimony from three eyewitnesses and supporting medical evidence, compelling enough to confirm the conviction. The motive was linked to an illicit relationship involving the deceased and one of the petitioners, leading to the fatal attack. The court's decision highlights the importance of corroborative evidence in criminal cases and reiterates the standard for granting leave to appeal, which requires a substantial legal question or ground for reconsideration. The ruling serves as a significant reference point in Pakistani criminal law, emphasizing the weight of eyewitness accounts and the nec... |
| 1977 SLD 1067, (1977) 107 ITR 489 | IT REFERENCE No. 3 OF 1969 , decided on 28.06.1976 | In the landmark case of 'Commissioner of Income Tax v. Mafatlal Chandulal & Co. Ltd.', the Gujarat High Court addressed critical issues regarding the treatment of provisions and reserves under the Super Profits Tax Act, 1963. The central question revolved around whether amounts set aside for taxation and proposed dividends should be included in the computation of the capital of the company. The court clarified the definitions and implications of provisions versus reserves, asserting that provisions are intended for known liabilities, while reserves are for future contingencies. This distinction is vital for companies as it directly impacts their taxable profits and capital computations. The ruling underscores the importance of accurate accounting practices and compliance with tax regulations, particularly in the context of corporate finance and taxation law. Keywords such as 'Super Profits Tax Act', 'provisions', 'reserves', and 'corporate tax law' are integral to understanding the imp... |
| 2002 SLD 1730, 2002 PLC 238 | Constitutional Petition No. 1608 of 1996 , decided on 24.12.1999 | In the case of SIMPLEX RUBBER MANUFACTURERS (PVT.) LTD. vs. SIMPLEX RUBBER MANUFACTURERS EMPLOYEES UNION, the Sindh High Court addressed significant issues concerning industrial relations and unfair labor practices under the Industrial Relations Ordinance of 1969. The court examined the jurisdiction of the National Industrial Relations Commission (NIRC) in handling cases of unfair labor practices and the proper procedures for transferring cases from Labour Courts. The case revolved around the employer's application to close down operations without waiting for necessary permissions, leading to disputes regarding the termination of employee services and subsequent grievances filed. The court emphasized the importance of adhering to the legal framework established for addressing labor disputes and upheld the principle that jurisdiction must be respected to ensure fair adjudication. This decision serves as a vital reference for understanding the dynamics of labor relations law in Pakistan,... |
| 2005 SLD 3957, 2005 PLJ 62 | Crl. Appeal No. 9 of 2003 and Reference No. 12 of , decided on 31.12.2004 | In the case of Tariq Mahmood vs. State, the High Court (AJ&K) adjudicated on a criminal appeal concerning the murder of Gul Zareen. The court evaluated the evidence presented by the prosecution, which included testimonies from eyewitnesses, corroborative evidence, and the circumstances surrounding the incident. The court concluded that while the evidence sufficiently proved the appellant's involvement in the murder, the prosecution's motive was deemed insufficient and unclear. As a result, the court decided to convert the death penalty to life imprisonment, emphasizing that the credibility of witnesses is not solely dependent on their relationship to the victim. The case highlights significant legal principles regarding the appreciation of evidence, the necessity for corroboration, and the role of motive in criminal proceedings, making it a landmark decision in the context of criminal law in Pakistan.... |
| 1988 SLD 1945 = (1988) 174 ITR 229 | IT Reference No. 127 of 1977 , decided on 24.06.1986 | In the landmark case of Union Carbide India Ltd. v. Commissioner of Income Tax, the Calcutta High Court addressed significant questions regarding capital versus revenue expenditure under the Income-tax Act, 1961. The case revolved around the excess payments made by the assessee due to fluctuations in exchange rates related to a dollar loan for machinery procurement. The Tribunal had previously classified these payments as capital expenditure, leading to the assessee's appeal for certification to the Supreme Court based on substantial legal questions. The court's decision underscored the importance of clarifying such issues, particularly as they pertain to international transactions, thereby setting a precedent for future similar cases. This case highlights critical aspects of tax law and its interpretation, ensuring that businesses are aware of their obligations and rights concerning capital expenditures and potential losses due to currency fluctuations, a topic of increasing relevance... |
| 2023 SLD 832, 2023 PLD 36 | Constitution Petition No. 1841 of 2022 , decided on 29.11.2022 | In the case of Fazal Muhammad vs. Managing Director Sui Gas, the Balochistan High Court addressed a constitutional petition concerning the Gas (Theft Control and Recovery) Act, 2016. The petitioner claimed that his gas connection was damaged due to construction work, and despite notifying the gas company, he faced a false FIR and a demand for payment. The court held that the petitioner failed to utilize the appropriate legal remedies provided under the Gas Act before seeking relief from the High Court. This decision emphasizes the necessity of following established procedures for grievances related to utility services, ensuring that consumers adhere to the legal framework intended for resolving such disputes. The case highlights the importance of understanding the legal processes and the implications of approaching higher courts without exhausting available remedies.... |
| 1999 SLD 705, 1999 YLR 1680 | Customs Appeal No.51 of 1998 , decided on 07.06.1999 | In the case of Customs Appeal No.51 of 1998, the Lahore High Court addressed significant issues surrounding the Customs Act of 1969, particularly sections related to smuggling. The case revolved around the seizure of gold rennies found in a vehicle, with the court determining that the Customs Authorities have the right to confiscate goods independently of any criminal proceedings. The court underscored the importance of establishing the provenance of seized goods, stating that the accused must provide evidence to counter the presumption of smuggling. The ruling clarified that the Customs Authorities are not required to prove the foreign origin of goods beyond a reasonable doubt. The decision sets a precedent for future customs-related cases, emphasizing the balance between enforcement measures and the rights of individuals under the law.... |
| 1989 SLD 1450, 1989 PLC 631 | Writ Petition No-103 of 1983 , decided on 03.04.1983 | This case revolves around the appeal of Progressive Papers Ltd. against the Labour Appellate Tribunal's decision to reinstate a worker without proper jurisdiction. The petitioner contended that the Tribunal failed to exercise its jurisdiction by not addressing a stay application. The decision emphasized the importance of timely grievance notices and jurisdictional authority in reinstatement cases. The ruling highlighted the need for further examination of the points raised by the petitioner, particularly concerning the worker's alleged misconduct. The court's suspension of the reinstatement order reflects the ongoing legal complexities in industrial relations, emphasizing the significance of adherence to procedural norms within the framework of the Industrial Relations Ordinance. This case serves as a crucial reference for future disputes involving worker reinstatement and the legal obligations of Labour Appellate Tribunals.... |
| 1979 SLD 84, 1979 PLD 17 | Criminal Miscellaneous Application No. 253 of 1978 , decided on 06.08.1978 | In this significant case from the Sindh High Court, the court addressed the critical issue of delay in criminal proceedings, establishing a precedent on the abuse of court process due to inordinate delays. The petitioners, Khuda Bux and others, faced a shocking 16-year delay in their trial for serious charges including abduction and murder. The court ruled that the prolonged proceedings, exacerbated by the death of the complainant and the unavailability of witnesses, warranted the quashment of the case under Section 561 A of the Criminal Procedure Code. This ruling underscores the importance of timely justice in the legal system, highlighting that justice delayed can lead to injustice. The decision reflects a growing recognition of the need for efficiency in the judicial process, particularly in criminal matters where the stakes are high. The court's invocation of inherent powers to protect the rights of the accused is a vital aspect of upholding justice. This case serves as a critical... |
| 2004 SLD 768, 2004 PTD 1957 | Spl. Customs Appeals Nos. 140 and 141 of 2002 , decided on 18.12.2003 | The case revolves around the appeals filed by the Directorate General of Intelligence and Investigation (Customs and Excise) against the orders of the Tribunal. The main issues were the maintainability of the appeal and the timing of its filing. The Court ruled that the Director lacked the necessary standing to appeal, as he was neither an 'aggrieved person' nor a 'Collector' under the relevant provisions of the Customs Act. Additionally, the Court upheld the argument regarding the limitations imposed by the Limitation Act, clarifying that the closure of the Court during summer vacation did not extend the deadline for filing appeals. This case underscores the importance of adhering to statutory provisions and the definitions of legal terms, such as 'aggrieved person' and 'Collector', in the context of appeals in customs law. The decision reinforces precedents relating to the interpretation of the Limitation Act and the conditions under which appeals can be filed during court closures. ... |
| 2020 SLD 2535, 2020 PLC 1475 | Constitutional Petition No. 64 of 2013 , decided on 14.07.2020 | The Supreme Court of Pakistan's decision in Constitutional Petition No. 64 of 2013 marks a significant step towards the protection and enhancement of rights for persons with disabilities. The Court's ruling underscores the necessity for a robust framework that guarantees the fundamental rights of disabled citizens, emphasizing that while certain initiatives have been put in place, the journey towards full inclusion and support remains incomplete. The Court directed the Governments to actively fill employment quotas designated for disabled individuals, ensuring that regional representation is adhered to. Furthermore, it mandated the establishment of grievance redressal mechanisms to address the issues faced by disabled persons and called for awareness campaigns to educate the public about these rights. The decision also points out the critical need for improved accessibility in public transport and facilities, including the construction of ramps and accessible toilets. The Court's compr... |
| 2016 SLD 943, 2016 CLC 630 | Civil Revision No. 44 of 2013 , decided on 26.06.2015 | In this significant case, the court addressed the complexities of inheritance and the validity of purported gift deeds among siblings. The petitioner, Mst. Gulzar Begum, sought her rightful share of her deceased father's estate, while the respondents claimed ownership based on alleged gift deeds. The court's decision underscored the importance of evidence in proving the legitimacy of such claims, particularly in familial disputes over property. It highlighted the necessity for clear proof of possession transfer for gifts to be recognized legally. The ruling provides clarity on the interpretation of inheritance laws and the responsibilities of heirs in substantiating their claims. This case serves as a critical reference for future legal disputes involving inheritance and property rights, emphasizing the need for comprehensive documentation and evidence in gift transactions. Keywords such as inheritance law, property disputes, gift validity, and legal heirs are essential for understandi... |
| 2020 SLD 1252, 2020 PCRLJ 1158 | Criminal Revision No. 62052 of 2019 , decided on 21.10.2019 | The case revolves around the determination of the age of the accused, Muhammad Shahzad Khan, under the Juvenile Justice System Ordinance, 2000. The Lahore High Court reviewed the Trial Court's decision to declare the accused as a juvenile based on medical assessments and school records. The ruling emphasized the importance of corroborative evidence for age determination and applied the rule of lenity to ensure that the interpretation of ambiguous evidence favored the accused. The High Court's decision reinforces the legal standards for juvenile status in criminal proceedings, highlighting the necessity of accurate age assessments in the justice system. This case serves as a significant reference for similar future cases involving the juvenile justice framework and age determination.... |
| 1996 SLD 437 = 1996 PLC 297 | Civil Appeal No. 452-L of 1995 , decided on 13.06.1995 | This case revolves around the dismissal of a constitutional petition due to a 13-month delay in filing without a valid explanation. The Supreme Court analyzed the circumstances leading to the delay, including the time taken to obtain certified copies and an accident suffered by the petitioner. The court ruled that while the delay was significant, it still chose to hear the case on its merits. Central to the case was the issue of premature retirement of the appellant, who initially requested retirement effective from June 30, 1988, but later sought to extend it to August 3, 1988. The Labour Court initially ruled in favor of the appellant, but the Labour Appellate Tribunal reversed this decision, leading to the appeal. The Supreme Court upheld the Tribunal's ruling, emphasizing the lack of evidence regarding pending cases and the validity of the retirement date. This case highlights key aspects of labor law and constitutional procedures, particularly regarding the importance of timely fi... |
| 2002 SLD 1892, 2002 CLC 909 | Civil Revision No. 191 of 1991 , decided on 08.08.2001 | In the case of Civil Revision No. 191 of 1991, the Lahore High Court addressed the complexities surrounding land partition disputes involving multiple parties. The primary legal issues revolved around the application of the Land Reforms Regulation, 1972, particularly M.L.R. 115, and the jurisdictional authority of Revenue Officers under the West Pakistan Land Revenue Act, 1967. The court examined the procedural validity of the partition orders and the necessity for compliance with Islamic injunctions, ultimately declaring the previous orders void. The case underlined the importance of following legal protocols in land disputes and highlighted the interplay between civil law and religious principles. This decision sets a significant precedent for future land reform cases in Pakistan, emphasizing the need for clarity in jurisdiction and adherence to established legal frameworks.... |
| 1978 SLD 818 = (1978) 115 ITR 709 | , decided on 10.08.1978 | In the case before the Karnataka High Court, the central issue revolved around the interpretation of section 81(i)(c) of the Income-tax Act, 1961, concerning the tax exemption for income derived by co-operative societies from marketing agricultural produce. The case involved the Ryots Agricultural Produce Co-Operative Marketing Society Ltd. which claimed that its income from marketing rice and oil, derived from the produce of its members, should not be taxable due to the provisions of the Act. The Income Tax Officer had initially rejected this claim, arguing that the processing of the agricultural products was done with the aid of power, thus disqualifying the society from the exemption. However, the Appellate Assistant Commissioner allowed the claim, and this decision was upheld by the Tribunal. The High Court ultimately ruled that the processing of goods does not negate the marketing function, reaffirming the Tribunal's decision. The case highlights important aspects of tax law relat... |
| 2016 SLD 3631, 2016 MLD 1577 | HCA No. 97/2012 , decided on 29.08.2016 | The case revolves around the intra-court appeal filed by Karachi Electric Supply Company (KESC) against an interim order issued by a Single Judge of the Sindh High Court. The Single Judge had ordered KESC to restore electricity supply to Soorty Enterprises (PVT.) Ltd. after it failed to provide a steady power supply to the respondent's factories. The court found that KESC did not initiate the necessary determination process within the prescribed timeframe, leading to the conclusion that the interim order should remain in effect. The decision highlights the significance of compliance with procedural laws and the discretion exercised by the courts in granting interim relief. This case is pivotal for understanding the intersection of utility regulations and consumer rights, particularly in the context of electricity supply disputes. The ruling reinforces the obligation of utility companies to follow due process before disconnecting services and underscores the judiciary's role in protecti... |
| 1981 SLD 1941, (1981) 132 ITR 517 | WT REFERENCE No. 700 OF 1978 | This case revolves around the rectification of mistakes in wealth-tax assessments concerning the inclusion of jewellery in net wealth. The Allahabad High Court addressed the implications of amendments made to the Wealth-tax Act by the Finance (No. 2) Act, 1971, which retrospectively altered the treatment of jewellery for tax purposes. The court found that the AAC's refusal to amend the previous order constituted a mistake apparent from the record, as the retrospective amendment effectively changed the legal standing of jewellery for wealth tax. The ruling highlights the significance of legislative changes in tax law and their implications on past assessments, emphasizing the necessity for rectification when such amendments occur. Key terms include wealth tax, jewellery exemptions, retrospective amendments, and legal rectifications, making this case relevant for taxpayers and legal practitioners alike.... |
| 2010 SLD 2711, 2010 PLD 414 | Suits Nos. 833, 838 to 852 of 2000 , decided on 09.08.2010 | In the case of Suits Nos. 833, 838 to 852 of 2000, the Sindh High Court addressed a significant dispute concerning land ownership between the Karachi Port Trust (KPT) and the Government of Sindh. The court examined the legal implications of land reclaimed from the sea and the pertinent legislative framework, including the Specific Relief Act, Karachi Port Trust Act, and Article 172 of the Constitution of Pakistan. The plaintiffs, represented by Messrs METALEX (PRIVATE) LIMITED, claimed ownership of land leased out by the Sindh Government, while KPT argued that this land was part of its jurisdiction based on historical notifications. The court ultimately ruled in favor of the Government of Sindh, stating that reclaimed land does not vest in KPT unless acquired through proper legal channels. The decision highlights the complexities of land ownership laws in Pakistan, particularly concerning coastal properties and the rights of provincial versus federal authorities. Keywords: Karachi Port... |
| 2020 SLD 2341, 2020 PLC 1046 | Writ Petition No. 5122 of 2017 , decided on 06.02.2020 | In a significant ruling by the Peshawar High Court, the court addressed the case of MST. NUSRATA, who sought the Shuhada Package for her deceased husband, Said Amin, a sepoy in the Frontier Constabulary. The court examined various legal principles, including the Civil Servants Leave Rules, 1986, and the Shuhada Package No. F1 (OSR-II) 4-199 / 2011. The case revolved around the circumstances of Said Amin's death, who was murdered on the same day he was granted leave. The court found that since he was on official duty at the time of his death, he qualified as a 'Shaheed' under the relevant compensation rules. This decision reinforces the importance of recognizing the sacrifices made by civil servants in the line of duty. It clarifies the interpretation of leave commencement and affirms the rights of the families of those who lose their lives while serving the nation. This case highlights the need for timely compensation and support for the families of martyred personnel. The ruling is ex... |
| 2003 SLD 769, 2003 CLD 550 | Constitutional Petition No.2348 of 2001 , decided on 14.04.2002 | In the case of Constitutional Petition No.2348 of 2001, the Sindh High Court addressed the validity of a petition challenging the order of a Banking Court that directed a re-auction of a property. The petitioner, Dr. Mrs. Zulaikha Mahmood, argued that her bid of Rs.3,80,000 was the highest during the auction and should have been accepted. However, the court ruled that the provisions of the Civil Procedure Code regarding the setting aside of sales apply only when an offer has been accepted by the court. The court found that no acceptance of the petitioner’s bid occurred as the Banking Court only sought to determine the market value before proceeding with the auction. The decision emphasized the necessity of a formal order from the court to validate claims over property in such cases. The dismissal of the petition highlighted the importance of following procedural rules in property sales under execution of decrees.... |
| 1990 SLD 1537, 1990 PLC 726 | Labour Appeals Nos. 21 and 22 of 1990 , decided on 24.06.1990 | In the case of Labour Appeals Nos. 21 and 22 of 1990, the Labour Appellate Tribunal addressed the jurisdiction of the Labour Court over service disputes involving WAPDA employees. The tribunal determined that WAPDA employees are considered civil servants as per the West Pakistan Water and Power Development Authority (Amendment) Act of 1975, which excludes them from the Labour Court's jurisdiction. The appellants, Raz Muhammad and Abdul Khaliq, contested their non-promotion to Machine-Attendants despite fulfilling the necessary qualifications. However, the tribunal found that their grievances did not establish any violations of their rights under existing laws. As a result, the tribunal dismissed their appeals, emphasizing the need for such disputes to be resolved through the Service Tribunals Act. This ruling highlights the importance of jurisdiction in employment-related matters and the proper channels for addressing employee grievances within public service frameworks.... |
| 1958 SLD 44, 1958 PLD 1 | Civil Appeal No. 35 of 1957 , decided on 17.10.1957 | This case revolves around the interpretation of the Evidence Act, 1872, particularly sections related to the admissibility of secondary evidence and the evidentiary value of ancient documents. The plaintiffs sought a declaratory decree over their share in a property left by their deceased father, Hassan Muhammad. The High Court ultimately upheld the lower court's decision, affirming the plaintiffs' rights to 19/24th share of the property. The ruling emphasized the importance of proper documentation and the certification of true copies of public documents, which are essential in establishing ownership and rights in property disputes. The case highlights the significance of legal representation in civil appeals and the necessity of adhering to procedural requirements in evidentiary submissions. Key takeaways from this ruling include the necessity of clear documentation in property disputes and the court's reliance on established legal principles to guide decisions.... |
| 2006 SLD 286, 2006 PTCL 673, (2006) 94 TAX 222, 2006 PTD 2066 | Special Sales Tax Appeal No. 255 of 2002 , decided on 27.02.2004 | In the case of Ghandhara Nissan Diesel Ltd. vs. Collector, the Sindh High Court addressed the conflict between S.R.O. 1307(I)/97 and the provisions of the Sales Tax Act, 1990. The appellant, involved in assembling Nissan Diesel trucks, claimed input tax deductions for electric panels and transformers. The court ruled that the input tax was allowable under sections 7 and 8(1)(b) of the Sales Tax Act, as the specified goods were not excluded in any notification. This decision reinforces the principle that subordinate legislation cannot restrict substantive provisions of tax laws, ensuring that registered persons can reclaim input taxes paid for goods used in taxable activities. The case highlights the importance of clear legislative guidelines and the proper application of tax laws in Pakistan.... |
| 2006 SLD 2963, 2006 CLD 1540 | First Appeal No.31 of 2006 , decided on 09.08.2006 | In the case of MUSLIM COMMERCIAL BANK LIMITED vs. MOHSIN BAIG, the Sindh High Court addressed the issue of limitations in the context of financial recovery. The Banking Court had dismissed the suit filed by the plaintiff-Bank on the grounds of limitation. However, the High Court found that the acknowledgment of liability made by the defendant's counsel was within the prescribed time frame, thus allowing the appeal. This case emphasizes the importance of understanding the implications of written acknowledgments under the Limitation Act, 1908, particularly in financial disputes. The decision highlights the significance of timely responses in legal proceedings and the need for careful examination of acknowledgment documentation. The court's ruling reinstated the suit, granting the plaintiff-Bank the right to recover the stated amount, reinforcing the legal principle that proper acknowledgment can reset the limitation period.... |
| 1993 SLD 1149 = 1993 PLD 293 | Criminal Appeal No. 975 of 1991 and Murder Referen , decided on 02.03.1993 | In the case of Mazhar Masud vs. The State, the Lahore High Court heard the appeal concerning the conviction of Mazhar Masud for the murder of Aziz Ahmad. The court found that while eye-witnesses were closely related to the deceased, there was no motive for them to falsely implicate the appellant. The injuries sustained by the deceased were determined to be septic and not sufficient to cause death directly. The court concluded that the offense more appropriately fell under Section 304, Part 11 of the Penal Code, leading to a significant alteration in the sentencing. This case highlights critical aspects of legal interpretations regarding intent, motive, and the sufficiency of evidence in homicide cases. Keywords include 'criminal appeal', 'murder conviction', 'Lahore High Court', 'Penal Code', and 'culpable homicide'.... |
| 2004 SLD 360, 2004 SCMR 328 | Civil Petition No. 2125 of 2003 , decided on 07.10.2003 | This case revolves around the Punjab Local Government (Re-Call Motions Against Nazim and Naib Nazim) Rules, 2003, particularly focusing on the validity of certain provisions concerning the no-confidence motion against the Town Nazim. The Supreme Court intervened to maintain the status quo of the Nazim's office until due process was followed, highlighting the importance of adhering to legal protocols in local governance. The decision underscores the balance between administrative authority and elected representation, ensuring that elected officials are not prematurely removed without proper democratic procedures. This case is significant in the context of local governance, administrative law, and the constitutional framework governing such institutions in Pakistan. It reflects ongoing discussions about the powers of local government authorities and the rights of elected officials, making it a critical study for legal scholars and practitioners.... |
| 2013 SLD 2765, 2013 YLR 1917 | Suit No. 468 of 2008 , decided on 13.05.2013 | In the case of Suit No. 468 of 2008 heard by the Sindh High Court on May 13, 2013, the court addressed a dispute over the ownership of Sea View Apartment No. 3. Umar Farouk Sheikh, the plaintiff, asserted that Mst. Shazia Umar was unlawfully occupying the property following their divorce. The plaintiff argued that the purported gift deed transferring ownership to the defendant was fraudulent and without his consent. The court, citing the Qanun-e-Shahadat, highlighted that the burden of proof rested with the defendant to validate the gift deed. The court found that the defendant failed to provide sufficient evidence to support her claims, leading to the conclusion that the gift deed was forged. As a result, the court ruled in favor of the plaintiff, granting him possession of the property and awarding mesne profits. This case illustrates the importance of proper documentation and evidence in property disputes, particularly in the context of divorce and alleged gifts. Key terms include p... |
| 2006 SLD 614, 2006 PLD 121 | Civil Revision No. 1389 of 2004 , decided on 21.10.2005 | In the case of Ilam Din vs. Hassan Din, the Lahore High Court addressed issues concerning the use of a common passage created through a compromise in a pre-emption suit. The court ruled that the petitioner, Ilam Din, was entitled to use the passage despite objections from Hassan Din and Zainab Bibi, who challenged the validity of the compromise. The court highlighted that the Limitation Act's provisions did not apply to revision petitions, emphasizing the need for the High Court to exercise its supervisory functions to prevent miscarriages of justice. This decision reinforces the importance of adhering to established legal agreements and addresses concerns about delays in the judicial process, urging advocates to mitigate unjustified adjournments that hinder the resolution of contentious matters.... |
| 1978 SLD 725, (1978) 114 ITR 421 | IT REFERRED CASE No. 14 OF 1975 , decided on 12.06.1978 | In the landmark case of Karnataka Bank Ltd. v. Commissioner of Income Tax, the Karnataka High Court addressed the taxation of income derived from the sale of securities held by a banking institution. The case revolved around whether a specific sum, treated by the bank as interest, was taxable under the Income-tax Act, 1961. The court concluded that the amount in question was not interest but part of the sale proceeds and hence taxable as business income. This decision highlighted the principles of income recognition in banking operations and reinforced the need for accurate classification of income sources in financial reporting. The ruling serves as a significant reference for banking and financial institutions regarding the treatment of income derived from securities sales and has implications for tax compliance and reporting in the financial sector. Keywords: taxation, banking law, income tax, securities, business income, Karnataka High Court, financial reporting.... |
| 2021 SLD 1039, 2021 PLC 124 | D-5061 of 2020 , decided on 21.10.2020 | In the case of Azeem Weaving vs. Muhammad Arshad, the Sindh High Court addressed significant issues related to employment termination and compensation under the Sindh Industrial Relations Act. The petitioner, Azeem Weaving, challenged the decision of the Labour Appellate Tribunal, which had awarded compensation to the respondent for his verbal termination from service. The court examined the relationship between the employer and the employee, ultimately deciding that the Tribunal had acted within its powers to award compensation based on the provisions of the Sindh Industrial Relations Act. This case highlights the importance of proper grievance mechanisms in employment disputes and the legal obligations of employers to provide fair compensation to terminated employees. Keywords: employment law, Sindh Industrial Relations Act, compensation, grievance application, arbitration.... |
| 2020 SLD 1024, 2020 CLC 1099 | C.P. No. D-2110 2020 , decided on 09.04.2020 | The case pertains to a constitutional petition filed by Arshad Riaz Mughal, challenging the restrictions imposed on congregational prayers in mosques during the Covid-19 lockdown in Sindh. The petitioner argued that the restrictions were discriminatory and violated fundamental rights guaranteed under the Constitution of Pakistan. The court, however, upheld the government's measures, stating that the restrictions were necessary for public health and safety in light of the pandemic. It was noted that the measures were taken after consulting religious scholars and were applicable to all religious gatherings. The court ruled that the right to worship was not infringed upon, but rather the size of gatherings was limited to ensure social distancing. This decision highlights the balance between public health concerns and religious practices during unprecedented times.... |
| 2018 SLD 1609, 2018 PLC 718 | Civil Petition No. 216-Q of 2017 , decided on 04.01.2018 | This case discusses the qualifications of individuals applying for public service positions, particularly in the context of the Balochistan Public Procurement Regulatory Authority. The Supreme Court of Pakistan examined whether the timing of the issuance of an academic degree affects the eligibility of a candidate for a government post. The petitioner, Jahanzeb Malik, had completed his Master's degree in 2014 but received the formal degree in 2015, leading to his disqualification by the High Court. However, the Supreme Court determined that the degree completion date was critical and ruled in favor of the petitioner, emphasizing the importance of merit and qualifications over administrative delays. The decision highlights the Court's commitment to uphold the rights of qualified candidates in public service recruitment, ensuring that procedural discrepancies do not undermine the integrity of the hiring process. This case is significant for legal practitioners, public service aspirants, ... |
| 2009 SLD 1109, (2009) 313 ITR 363, (2008) 171 TAXMAN 92 | CIVIL APPEAL No. 5931 OF 2007 , decided on 13.12.2007 | This case involves the Supreme Court of India ruling on the classification of income received by Divya Investment (P.) Ltd. as business income under the Income Tax Act, 1961. The case arose from an assessment dispute regarding the nature of income received from hiring and maintenance charges. The Assessing Officer initially classified the income as house property income, which was upheld by the Commissioner (Appeals). However, the Tribunal overturned this decision, stating it should be classified as business income. The High Court later ruled in favor of the respondent, treating all assessment years as connected. The Supreme Court, however, found this approach flawed, reiterating the necessity of annual assessments and the requirement for appeals to be filed under specific legal provisions. This case highlights crucial aspects of tax law and the proper legal channels for addressing disputes. Keywords: Income Tax Act, business income, Supreme Court, tax law, assessment disputes.... |
| 1976 SLD 579, (1976) 105 ITR 82 | S.J.C. No. 188 OF 1974 , decided on 05.04.1976 | This case revolves around the interpretation of the Income-tax Act, 1961, particularly sections 271(1)(c) and 275, concerning the imposition of penalties for concealment of income. The Orissa High Court addressed the implications of an amendment that extended the limitation period for penalty proceedings. The Tribunal had initially cancelled the penalty imposed by the Inspecting Assistant Commissioner, citing it as barred by limitation. However, the High Court clarified that the procedural aspects of limitation are governed by the law in effect at the time of the decision, while the substantive aspects of penalty quantification are not subject to retrospective application. This ruling underscores the importance of understanding the interplay between procedural and substantive law, particularly in tax matters. The decision favored the revenue, reinforcing the principle that amendments to procedural law can affect pending cases, ensuring timely enforcement of tax regulations.... |
| 1992 SLD 159, 1992 PTD 1045, (1991) 187 ITR 299 | Income-tax Reference No.175 of 1980 , decided on 03.05.1989 | In the case of Commissioner of Income Tax vs. Shree Bajrang Trading and Supply Company, the Calcutta High Court addressed the issue of imposition of penalty under the Income Tax Act, 1961. The case revolved around the assessment year 1964-65, where the Income-tax Officer treated cash credits as undisclosed income, doubting the genuineness of loans advanced to the assessee. The creditors had confirmed the loans during the proceedings, yet the Officer imposed a penalty for concealment of income. The Tribunal overturned this decision, stating that there was no material evidence to support the claim of concealment. This ruling emphasizes the importance of substantial evidence in tax assessments and penalties, ensuring fairness in the application of the Income Tax Act. The case highlights critical sections of the Act, including 131 and 271(1)(c), which are pivotal in tax law.... |
| 1981 SLD 1708 = (1981) 129 ITR 661 | IT REFERENCE No. 409 OF 1974 | In the case of Marybong Kyel Tea Estates Ltd. v. Commissioner of Income Tax, the Calcutta High Court examined the taxation implications of insurance compensation received following the destruction of capital assets in a fire. The primary legal issue was whether the compensation amount, totaling Rs. 4,95,044, constituted capital gains under Section 45 of the Income-tax Act, 1961. The Court affirmed the Tribunal's ruling, which held that the insurance proceeds were taxable as capital gains due to the extinguishment of rights in the capital assets. The ruling emphasized that the definition of 'transfer' under Section 2(47) includes the extinguishment of rights in capital assets, and thus the compensation received was rightly assessed as income. This case highlights the importance of understanding how insurance claims can affect tax liabilities, particularly in relation to capital assets. Keywords relevant to this case include 'capital gains tax', 'income tax', 'insurance compensation', an... |
| 2019 SLD 872, 2019 CLD 355 | C.O. No. 1 of 2014 , decided on 30.11.2015 | This case revolves around the allegations of oppression under the Companies Ordinance, 1984. INAM ULLAH KHAN, a 50% shareholder in AKSA Solutions Development Services (PVT.) LTD., filed a petition against the majority shareholders for actions that he claimed were oppressive and unjust. The court examined the conduct of the majority shareholders, particularly their decision to increase the company's authorized capital without proper notice and in the absence of the petitioner. The ruling emphasized the importance of fair dealing and the fiduciary duties of directors towards minority shareholders. The case highlights key issues such as corporate governance, shareholder rights, and the legal remedies available under the Companies Ordinance. The court's decision underscores the need for transparency and accountability in corporate actions, ensuring that all shareholders are treated equitably. This case serves as a significant precedent in the realm of corporate law, particularly concerning... |
| 2006 SLD 746, 2006 PTD 506, (2006) 94 TAX 41 | S.T.A. No. 48 of 2004 | In the case of Messrs Younas Furniture vs. Customs, Excise and Sales Tax Appellate Tribunal, the Lahore High Court ruled on the status of the appellant as a manufacturer of wooden furniture. The court found that the appellant was not entitled to a concession on sales tax rates that were only applicable to retailers, as outlined in S.R.O. 627(I)/95. The case involved detailed examination of the manufacturer's claims and the findings of the Tribunal concerning the classification of the appellant's business operations. The ruling emphasized the importance of adhering to the stipulated tax laws and the differentiation between manufacturers and retailers in the context of sales tax concessions. This case underscores the complexities involved in tax law and the necessity for clear legal definitions and admissions in tax-related disputes.... |
| 2002 SLD 1500, 2002 SCMR 1756 | Civil Petitions Nos. 1261 and 1820 to 1823 of 2001 , decided on 17.10.2001 | This case involves the interpretation and application of the Shari-Nizam-e-Adl Regulation (I of 1999) in relation to a dispute over the recovery of a monetary decree with interest. The Supreme Court of Pakistan addressed whether the regulation's provisions should be applied retrospectively or prospectively. Ultimately, the Court ruled that the regulation was operative only from the date of its enforcement, meaning that the past decisions regarding interest payments were valid under the previous law. The ruling clarified that the courts must follow the applicable law at the time of the rights determination, reinforcing the principles of Islamic law in judicial decisions. This case is significant for understanding the interaction between civil procedure and Islamic law in Pakistan's legal framework. Keywords such as 'Islamic law', 'Shari-Nizam-e-Adl', 'Supreme Court of Pakistan', and 'civil procedure' are relevant for legal scholars and practitioners focusing on the evolving landscape of... |
| 2001 SLD 1369, 2001 PLD 514 | Civil Appeals Nos. 1393 and 1496 of 1999 , decided on 04.01.2001 | The case revolves around the interpretation of the Land Acquisition Act, specifically concerning the awarding of interest on compensation for acquired land. The Supreme Court examined the legality of an order that granted compound interest to certain landowners while denying it to others. The Court found that such an order violated the mandatory provisions of the Act, which only allowed for simple interest. This ruling underscored the principle that void orders are not subject to limitation, thus setting a precedent for similar future cases. The judgment reaffirms the importance of adhering to statutory provisions in land acquisition matters, ensuring equitable treatment of affected parties. Keywords include 'land acquisition', 'compound interest', 'legal precedent', 'Supreme Court ruling', and 'Pakistan law'.... |
| 1980 SLD 930, (1980) 123 ITR 58 | IT REFERENCE Nos. 77 TO 81 OF 1976 , decided on 11.01.1980 | In the landmark case before the Delhi High Court, the central issue was the classification of compensation received under a personal accident insurance policy. The court examined the legal implications of such compensation in the context of Hindu law and income tax regulations. The case involved the late L. Murli Dhar, who had taken an accident insurance policy, and after his unfortunate death, the compensation was paid to his sons. The court concluded that the compensation did not constitute ancestral property, thereby affirming that it was individual property of L. Bansidhar. This decision has significant implications for asset classification within families and the treatment of insurance proceeds in tax assessments. The ruling emphasized the importance of understanding the nature of insurance contracts, particularly accident policies, and their effects on property rights among family members, especially in Hindu undivided families. The case serves as a pivotal reference for similar ... |
| 1984 SLD 1112, 1984 PLC 305 | Writ Petition No. 3205 of 1982 , decided on 10.01.1984 | The case revolves around the eligibility and participation of various trade unions in the collective bargaining agent elections for the Pakistan Railways. The Lahore High Court examined the provisions of the Industrial Relations Ordinance and the National Industrial Relations Commission's regulations, focusing on the procedural aspects of conducting secret ballots. The court determined that the inclusion of a newly registered trade union in the elections was lawful, despite earlier challenges regarding its registration status. This decision underscored the importance of following legal frameworks in labor relations and ensuring that all eligible parties have a fair opportunity to participate in the electoral process. Keywords: Industrial Relations, Collective Bargaining, Secret Ballot, Trade Union Rights, Labor Law.... |
| 1983 SLD 1988, 1983 PLC 1183 | 475/1429 of 1981 , decided on 03.06.1982 | The case revolves around Khadim Hussain's appeal to the Service Tribunal regarding adverse remarks in his Annual Confidential Report (A.C.R) during his tenure as Inspector of Police in Telecommunications. The Tribunal assessed the arguments presented by both the appellant's counsel and the District Attorney representing the respondents. It was determined that the appellant's performance was evaluated as 'below average' and several specific instances of inadequate duty performance were highlighted. Despite commendation certificates awarded prior to the reporting period, the Tribunal upheld the adverse remarks as justified. This outcome emphasizes the importance of accurate performance assessments in civil service and the role of service tribunals in adjudicating such disputes. Keywords: civil service, performance evaluation, service tribunal, adverse remarks, Punjab Service Tribunals Act, legal representation, appeal decision.... |
| 1992 SLD 1120, 1992 PLC 1108 | Revision No. 617 of 1991 , decided on 30.11.1991 | This case revolves around an industrial dispute concerning the registration of the Alhaq Workers Union. The inquiry for the registration was conducted without the presence of the General Secretary of the Union, which led to the disallowance of the registration application. The court highlighted the importance of conducting inquiries in the presence of relevant representatives to ensure fairness and due process. The decision emphasizes the right of the union to be heard and requires the Registrar to hold a fresh inquiry with proper representation from the union. This case underscores the significance of procedural fairness in labor law and the rights of trade unions in Pakistan.... |
| 1995 SLD 1119, 1995 CLC 1257 | Civil Revision No. 1808 of 1991 , decided on 21.09.1994 | This case revolves around a civil dispute regarding the proprietary rights of land previously allocated to Hussain Bakhsh, a refugee settler. Following his death, a conflict arose between his children and his eldest son, Muhammad Ali, who attempted to claim sole ownership through fraudulent means. The petitioners sought legal remedy to establish their rights as co-owners and to annul the illegal transfer of property rights. The trial court initially ruled in favor of the petitioners, but the decision was contested by the respondent. The appellate court's ruling was subsequently challenged, leading to a thorough examination of procedural compliance under the Civil Procedure Code. Ultimately, the Lahore High Court reinforced the trial court's findings, highlighting the importance of adhering to legal protocols during evidence recording, which contributed to the legitimacy of the original ruling. This case underscores the critical role of legal representation and procedural integrity in c... |
| 1983 SLD 586, 1983 PLD 649 | Criminal Appeal No. 580 of 1982 , decided on 12.06.1983 | In the case of Ghulam Shabbir v. The State, the Lahore High Court addressed critical issues surrounding the admissibility and reliability of dying declarations in murder cases. The court emphasized that such declarations can stand as valid evidence if corroborated by eyewitness accounts and circumstantial evidence. The case arose from an incident where the deceased, Sher Baz, was shot near a bus stand. Despite claims of bias from the defense, the court found the testimonies credible and upheld the conviction under section 302 of the Penal Code. This case highlights the significance of forensic evidence and the nuances involved in evaluating eyewitness reliability, especially in the context of longstanding personal enmities. Legal professionals must be vigilant in how such evidence is presented and scrutinized in court. Keywords: dying declaration, eyewitness testimony, murder conviction, Lahore High Court, section 302, Penal Code, forensic evidence, legal proceedings.... |
| 1992 SLD 786, 1992 SCMR 1941 | Civil Appeal No. 296-K of 1986 , decided on 12.05.1991 | The Supreme Court of Pakistan addressed a significant case regarding the assessment of property taxes under the West Pakistan Urban Immovable Property Tax Act of 1958. The case involved Mrs. Rafia Ahmed, who contested the increase in the gross annual rental value of her property. The court examined the implications of sections 5 and 9 of the Act, focusing on the criteria for determining the annual value and the conditions under which the valuation list could be amended. The ruling clarified that the Assessing Authority must adhere to legal provisions when reassessing property values and cannot enhance tax assessments based solely on market fluctuations. This case highlights the importance of fair assessment practices in property taxation and the need for transparency in administrative decisions regarding tax evaluations.... |
| 2021 SLD 2307, 2021 PLD 296 | Writ Petition No. 3739 of 2019 , decided on 09.01.2020 | This case revolves around the illegal detention of Mr. Inam-ul-Rahiem, a retired Lieutenant Colonel of the Pakistan Army, who was allegedly abducted by armed personnel. His son, Husnain Inam, filed a writ petition in the Lahore High Court seeking his father's recovery. The court examined the legality of the detention under Article 199 of the Constitution of Pakistan, which allows for habeas corpus petitions. The court ruled that the military authorities did not follow due process and lacked legal authority for the detention, declaring it illegal and ordering his release. This case highlights the balance between national security and individual rights, emphasizing the necessity of adhering to legal frameworks in military detentions. Key legal principles from the Constitution and the Pakistan Army Act were invoked, with the court reinforcing its commitment to uphold fundamental rights. The ruling serves as an essential precedent for future cases involving military detentions and civil li... |
| 1989 SLD 2606 = (1989) 179 ITR 610 | This case involves crucial aspects of the Wealth-tax Act, 1957, particularly the application of section 35 concerning the rectification of apparent mistakes in Tribunal orders. The Allahabad High Court reviewed the Tribunal's decision to rectify an earlier order based on the claim that pertinent earlier orders were not adequately considered. The Court upheld the Tribunal's determination, affirming the importance of thorough record examination in tax-related disputes. This case highlights the procedural nuances in tax law and the judicial approach to ensuring that errors in record-keeping do not undermine the integrity of legal decisions. Key phrases include 'Wealth-tax Act', 'rectification of mistakes', 'Judicial review', and 'Tax Tribunal decisions', which are trending topics in current legal discourse.... | |
| 2012 SLD 2718, 2012 YLR 2926 | Writ Petition No. 122-H of 2012 , decided on 15.05.2012 | This case involves a constitutional petition filed for the recovery of a detenue who was allegedly abducted by her abductor, claiming she was his wife. The High Court reviewed the evidence presented, including the statement of the detenue, who expressed her unwillingness to stay with her abductor. The court found the claims of the abductor to be unsubstantiated and directed the police to facilitate the safe return of the detenue. This case highlights issues of forced abduction and the importance of protecting the rights of individuals in legal custody disputes. Keywords: abduction, constitutional petition, rights of the detenue, legal proceedings, Peshawar High Court.... |
| 2015 SLD 2240, 2015 YLR 2163 | Cr. Appeal No. D-164 of 2006 , decided on 28.02.2013 | This case revolves around the conviction and subsequent appeal of Shafqat Mehmood under the Control of Narcotic Substances Act, 1997 for possession of charas. The Sindh High Court evaluated the evidence, finding critical inconsistencies in witness testimonies, particularly regarding the presence of private individuals during the incident. The court emphasized the importance of independent witnesses in narcotic cases, noting that the prosecution failed to justify the non-involvement of these witnesses despite their apparent presence. Additionally, the unexplained delay in the chemical analysis of the seized substances and discrepancies in the weight of the narcotics further undermined the prosecution's case. Ultimately, the court extended the benefit of doubt to the appellant, leading to an acquittal. This case highlights significant legal principles regarding evidence, the role of witnesses, and the standards required for a conviction in narcotics cases, making it crucial for legal pra... |
| 1983 SLD 663 = (1983) 139 ITR 613 | MISC. CIVIL CASE NOS. 29 AND 30 OF 1978 | This case revolves around the interpretation of the Estate Duty Act, 1953, focusing on Section 64(3), which addresses the deductibility of certain liabilities in computing estate duty. The case originated from a trust established by the father of the deceased, which was entitled to certain shares that were sold by the deceased's brother. The trust sought to recover the value of these shares through legal proceedings, which culminated in a decree in favor of the trust. The main legal question was whether the Rs. 7 lakhs liability should be deductible from the deceased's estate for estate duty purposes. The court's decision underscores the importance of legal clarity in estate matters, particularly in cases involving trusts and inherited assets. Keywords include estate duty, trust recovery, legal liability, taxation law, and property inheritance.... |
| 2006 SLD 3210, (2006) 287 ITR 75 | ... | |
| 2024 SLD 3687 | STA NO. 245/IB/2024 , decided on 20.08.2024 | In the case of M/s. Kamal Laboratories vs. The Commissioner Inland Revenue, the Appellate Tribunal Inland Revenue addressed significant tax compliance issues. The tribunal focused on the interpretation of tax laws and procedural adherence, which are critical for businesses operating within legal frameworks. This ruling will serve as a reference for future tax disputes, particularly for entities navigating complex tax regulations. The decision highlights the importance of understanding tax obligations and the need for businesses to maintain accurate records to avoid disputes with tax authorities. The case underscores the role of the appellate tribunal in resolving conflicts and ensuring fair application of tax laws.... |
| 2023 CLC 1285, 2023 SLD 1604 | Writ Petition No.2827 of 2016 , decided on 02.03.2023 | In the case of Muhammad Suqrat v. Additional District Judge, the Lahore High Court dealt with the execution of a decree related to the dissolution of marriage based on Khula, subject to the return of dower. The petitioner, Muhammad Suqrat, sought the return of four tolas of gold ornaments as part of the dower following a marriage dissolution decree. The execution petition was initially accepted by the Family Court but was later overturned by the Additional District Judge, who ruled the execution petition was not maintainable. This decision was contested in the constitutional petition. The High Court found that the decree was indeed executable and reinstated the Family Court's ruling, clarifying the legal standards surrounding the execution of family court decrees. This case highlights the importance of understanding the enforceability of family law decrees and the obligations of parties regarding dower in the context of marriage dissolution.... |
| 1997 SLD 740, 1997 CLC 1029 | First Rent Appeal No. 8 of 1994 , decided on 20.03.1996 | This case revolves around the application of the Sindh Rented Premises Ordinance, 1979, regarding the ejectment of a tenant and the obligations of the landlady to demolish and reconstruct a building. The appellant, Mst. Mobin Khatoon, sought to regain possession of the premises from Basharat Ali, the tenant, on the grounds of reconstruction. However, the court found that the appellant failed to act within the stipulated time frames and that the tenant's rights were protected under the ordinance. The case highlights the importance of compliance with statutory obligations in landlord-tenant relationships and the legal recourse available to tenants when landlords fail to fulfill their duties. The decision reinforces the protections afforded to tenants under the law, ensuring that landlords cannot unjustly retain possession without adhering to legal requirements. Overall, the case serves as a critical reference for similar disputes and emphasizes the judiciary's role in upholding tenant ri... |
| 2014 SLD 2602, 2014 PLD 650 | C.M.A. No. 2774 of 2014 in Constitutional Petition , decided on 22.05.2014 | This case from the Supreme Court of Pakistan delves into the constitutional principles surrounding judicial conduct and impartiality. The court examined the Code of Conduct for Judges, specifically addressing the circumstances under which a judge might need to recuse themselves from a case due to familial relationships with litigants. The ruling highlighted that judges are responsible for self-assessing their ability to remain impartial, reinforced by the constitutional framework that mandates judges to act without bias. The significance of this case lies in its affirmation of judicial independence, the integrity of the legal process, and the necessity for judges to navigate public scrutiny while upholding their duties. The court's decision serves as a benchmark for future cases regarding judicial conduct and the management of perceived bias, ensuring that the sanctity of the judiciary is maintained in the face of external pressures.... |
| 2013 SLD 1658, 2013 SCMR 1533 | Civil Appeal No.1678 of 2008 , decided on 04.06.2013 | In the case of Surridge and Beecheno vs. M.T. Eastern Navigator, the Supreme Court of Pakistan dealt with an appeal regarding the entitlement of a law firm to a salvage right for services rendered during an admiralty suit. The core issue revolved around whether the law firm could be classified as a 'salvor' under the Admiralty Jurisdiction of High Courts Ordinance, 1980, and the Solicitors Act, 1932. The court highlighted that the vessel was already in custody prior to the law firm's involvement, negating the potential for a salvage claim. The ruling underscored the importance of having a court declaration to substantiate claims of salvage rights, and consequently, the appeal was dismissed. This case emphasizes the legal principles governing maritime law and the specific conditions required for establishing a salvage right, making it a significant reference for future admiralty cases. Keywords: Admiralty Law, Salvage Rights, Maritime Jurisdiction, Legal Precedent, Pakistan Law.... |
| 2008 SLD 1303, 2008 PLC 768 | Writ Petitions Nos.9214 to 9219 of 2007 , decided on 12.03.2008 | This case revolves around the entitlements of untrained P.T.C. Teachers under the Punjab Civil Servants Act, 1974, specifically regarding annual increments. The Lahore High Court addressed the petitions of teachers who claimed that their department wrongfully denied them increments based on their untrained status. Citing the Punjab Service Tribunal's previous rulings and the Supreme Court's decisions, the court asserted that the government could not ignore the provisions of the law when determining pay. The ruling reinforced the principle that all civil servants are entitled to their rightful pay according to established laws, thereby promoting justice and fairness in administrative actions. The implications of this case emphasize the importance of adhering to legal standards in public service employment, ensuring that civil servants receive their due benefits without arbitrary denial. This case serves as a significant reference for similar future disputes involving civil service entit... |
| 2017 SLD 221, 2017 PLJ 36 | W.P. No. 3268 of 2015 , decided on 30.06.2016 | This case revolves around the interpretation and application of the Sacked Employees (Re-instatement) Act, 2010, which is designed to provide relief to employees who have been unlawfully terminated from their positions. The Islamabad High Court's decision highlights the importance of the Review Board established under this Act, which is composed of senior officers of the Federal Government. The court emphasized that the Review Board has the authority to make final decisions regarding reinstatement, and these decisions cannot be contested in higher courts unless they fall under specific exceptions. The court's ruling reinforces the notion that the legislative intent behind the Sacked Employees Act is to protect the rights of employees and provide them with a mechanism for reinstatement, thereby promoting job security and fairness in employment practices. The case underscores the significance of legal representation in employment disputes and the need for clear documentation in terminati... |
| 1975 SLD 1052, 1975 PCRLJ 590 | Criminal Appeal No. 46 of 1973 , decided on 12.02.1974 | In this case, the Sindh High Court dealt with the appeal of Raziqdino against a conviction for murder. The court scrutinized the evidence presented during the trial, particularly the testimonies of eyewitnesses, which were found to be unreliable. The court noted that the prosecution's narrative was riddled with inconsistencies and that the eyewitnesses had improbable accounts of their presence at the scene of the crime. The court also examined the circumstances surrounding the alleged dying declaration and the recovery of a weapon linked to the accused. Ultimately, the court's decision to accept the appeal underscores the critical nature of reliable evidence in criminal law and reinforces the principle that mere allegations without robust evidence cannot sustain a conviction. Keywords for SEO optimization include: criminal appeal, Sindh High Court, eyewitness reliability, dying declaration, murder conviction, legal proceedings, evidence in court.... |
| 2004 SLD 449, 2004 PTD 2771 | C. P. No. D-2110 of 1996 , decided on 23.04.2004 | In the case of Ghandhara Nissan Diesel Ltd. vs. Sales Tax Department, the Sindh High Court addressed crucial issues surrounding the application of the Sales Tax Act, 1990. The Petitioners, engaged in assembling and manufacturing Nissan Diesel Trucks, contested the imposition of sales tax on advance payments received from customers for vehicles. The Court ruled that these payments did not constitute sales and therefore were not liable for sales tax. The decision underscored the importance of clear contractual agreements in determining tax liabilities. This case serves as a pivotal reference for future disputes involving advance payments and sales tax obligations, and it highlights the necessity for businesses to understand the implications of tax law on their operations. Keywords such as 'Sales Tax Act', 'advance payments', 'tax liability', and 'legal interpretation' are essential for anyone researching this area of law.... |
| 2024 SLD 3818, 2024 PLJ 1 | W.P. No. 4163 of 2021 , decided on 07.06.2023 | This case revolves around the interpretation of the rights of legal heirs under the Constitution of Pakistan, specifically concerning the distribution of service benefits following the death of a government employee. The Islamabad High Court dealt with the complexities surrounding the terms 'Tarka' and 'Non-Tarka,' determining that only those benefits accrued during the employee's lifetime could be claimed by the heirs. The widow's entitlement to the benefits was upheld, while the father's claims were dismissed. The ruling clarifies the legal framework regarding succession rights and the applicability of the Prime Minister Assistance Package, emphasizing the limited scope of constitutional petitions in cases with concurrent findings from lower courts. The case highlights important aspects of family law and public service benefits, making it relevant for legal practitioners and individuals navigating similar issues.... |
| 2007 SLD 604, 2007 SCMR 846 | Criminal Shariat Appeals Nos. 20 and 21 of 2004 , decided on 29.12.2006 | In the case of Criminal Shariat Appeals Nos. 20 and 21 of 2004, the Supreme Court of Pakistan dealt with significant legal questions regarding the Offence of Zina (Enforcement of Hudood) Ordinance, 1979, and the jurisdiction of the Federal Shariat Court. The appeals arose from a complaint filed by Mst. Naveeda Shaheen, which led to various acquittals and convictions under the Ordinance. The Supreme Court granted leave to appeal to examine whether the Federal Shariat Court had exceeded its jurisdiction by converting a petition for leave to appeal into an appeal against acquittal without properly hearing the accused. The Court concluded that the Federal Shariat Court had acted within its authority and directed that the appeals be disposed of expeditiously while ensuring due process. This case highlights the intersection of criminal law and constitutional provisions in Pakistan, reinforcing the importance of legal representation and the right to a fair trial. Keywords such as 'Federal Sha... |
| 1986 SLD 1639, (1986) 159 ITR 186 | TAXATION CASE No. 22 OF 1975 , decided on 07.02.1986 | In this significant case from the Patna High Court, the court addressed the complexities surrounding the taxation of interest accrued to a partner in an unregistered firm under the Income-tax Act, 1961. The case involved Smt. Rani Lalita Rajya Laxmi, who had advanced loans to the firm while adhering to the mercantile system of accounting. The court determined that despite her retirement from the partnership and subsequent relinquishment of her claim to interest, the accrued interest of Rs. 23,575 remained taxable. This decision underscores the importance of understanding how income accrues within the context of partnership agreements and the implications of relinquishing claims in legal disputes. The ruling is pivotal for tax practitioners and partners in unregistered firms, emphasizing that the assessment of individual partners can occur independent of the firm's assessment. This case also illustrates the intricate balance between partnership law and tax obligations, providing clarity... |
| 1993 SLD 251, 1993 PLD 168 | Civil Appeal No.65 of 1992 , decided on 14.07.1993 | This case revolves around the application of the Azad Jammu and Kashmir Right of Prior Purchase Act, 1993, particularly focusing on the principles of waiver and pre-emption. The dispute arose when the plaintiff's ancestor attempted to pre-empt the sale of land, which included a mango tree, asserting a right of prior purchase against the defendants who had purchased the property. The court analyzed the implications of waiver, noting that the pre-emptor had previously refused an offer to purchase the land, which effectively relinquished his right to claim pre-emption later. The ruling highlighted that the law of pre-emption is stringent and often criticized as being excessively protective of the seller's rights. The decision is significant as it clarifies the conditions under which a waiver of the right to pre-emption can be established, emphasizing the necessity for the pre-emptor to act within a reasonable timeframe when offered the opportunity to purchase. This case serves as a crucia... |
| 2007 SLD 1418, 2007 SCMR 1442 | Civil Petition No.233 of 2007 , decided on 26.03.2007 | This case revolves around the employment status and rights of Dr. Waqar-ur-Rehman Qureshi, who was provisionally appointed as an Assistant Professor at Ayub Medical College. The key issue was whether the authorities could unilaterally repatriate him to his parent department without due process. The Supreme Court ruled that the High Court's decision was justified, highlighting that the actions taken against the respondent were not only against natural justice but also against the established norms of service laws. The ruling reinforces the importance of adhering to procedural fairness in employment matters, especially for government employees. The case is significant in the context of administrative law and the rights of employees under probationary periods, emphasizing that legal protections must be upheld to ensure justice and fairness in employment relations.... |
| 2021 SLD 2867, 2021 PLJ 290 | Crl. A. No. 59874-J & M.R. No. 351 of 2017 , decided on 03.12.2020 | In the criminal appeal Crl. A. No. 59874-J & M.R. No. 351 of 2017, the Lahore High Court addressed the case of Munir Ahmad, who was convicted under Section 302(b) of the Pakistan Penal Code for the murder of Salma Bibi. The appeal was heard on December 3, 2020, by Justices Sadaqat Ali Khan and Shehram Sarwar Ch. The court scrutinized the evidence presented by the prosecution, particularly focusing on the credibility of eyewitness accounts and the lack of corroborating evidence regarding the alleged motive, which was a dispute over residential property. The court noted significant discrepancies in the timeline of events and the absence of independent witnesses to substantiate the prosecution's claims. Ultimately, the court ruled in favor of the appellant, emphasizing the legal principle that any doubt must benefit the accused. The decision reinforced the importance of reliable evidence in criminal proceedings and the necessity for the prosecution to meet its burden of proof. This case h... |
| 1996 SLD 288, 1996 PLC 85 | 4(12) of 1994 , decided on 22.01.1995 | In the case concerning the complaint filed under the Industrial Relations Ordinance regarding allegations of unfair labor practices, the National Industrial Relations Commission ruled on the maintainability of the complaint. The complaint was filed after a significant delay of about ten months, which was deemed unexplained and unjustified, leading to doubts about its credibility. The court emphasized that the principles of law dictate that unexplained delays can compromise the integrity of a complaint, regardless of whether it is a civil or criminal matter. The case references prior rulings that reinforce the importance of timely filings in labor disputes. The decision serves as a critical reminder of the necessity for prompt action in legal proceedings, particularly in labor relations where the timely resolution of disputes is vital for justice and fairness in the workplace.... |
| 2024 SLD 3118, 2024 MLD 853 | Criminal Appeals Nos.356 and 337 of 2021 , decided on 02.11.2022 | In the case of Muhammad Hassan and another vs. The State, the Sindh High Court examined the appeals of two individuals convicted under the Control of Narcotics Substances Act, 1997. The pivotal issue was the prosecution's failure to establish safe custody of the narcotics recovered. The appellants were accused of possessing 21.6 kilograms of charas, but discrepancies in the prosecution's evidence regarding the chain of custody of the narcotics led the court to question the integrity of the evidence presented. The court highlighted that in narcotics cases, the burden is on the prosecution to prove safe custody from the time of recovery to chemical analysis. The court's decision underscored the necessity for the prosecution to maintain a clear and unbroken chain of custody, thereby reinforcing the legal principle that any lapse in this process could lead to the acquittal of the accused. Ultimately, the appeals were allowed, and the convictions were overturned, emphasizing the critical na... |
| 2012 SLD 751, 2012 PTD 44 | Custom Reference No.4 of 2011 , decided on 12.10.2011 | In the case of Custom Reference No.4 of 2011, the Islamabad High Court addressed the legal implications of the Customs Act, 1969 regarding the confiscation of goods. The primary focus was on the validity of the appeal filed by the Director General of Intelligence against the decision of the Customs Appellate Tribunal. The court emphasized that only questions of law could be raised in such references, and since no substantial legal question was presented, the reference was dismissed. The court reaffirmed the authority of the Customs Appellate Tribunal and ruled that the confiscation of the smuggled black tea was justified. This case highlights the importance of adhering to legal procedures in customs matters and the limitations of appealing decisions based solely on factual disputes.... |
| 2022 SLD 275, 2022 CLD 84 | F.A.O. No. 40322 of 2020 , decided on 26.10.2021 | In the case of F.A.O. No. 40322 of 2020, heard by the Lahore High Court, the appellants challenged a Banking Court's decision that returned their plaint due to alleged lack of pecuniary jurisdiction. The key legal issue revolved around the proper assessment of the suit's valuation, which the appellants had set at Rs. 15,000/- for court fee and jurisdiction purposes. The court underscored the principle that the Banking Court must initially decide on any leave to defend before taking further actions on the plaint. The ruling clarified procedural requirements under the Financial Institutions (Recovery of Finances) Ordinance, emphasizing the need for a proper inquiry and evidence collection if there was disagreement over the valuation. The court's decision reinstated the appellants' right to proceed with their suit, reinforcing the procedural safeguards for litigants in financial disputes.... |
| 2013 SLD 1179, 2013 PTD 1189 | M.As. (AG) Nos.44/IB, 45/IB and S.T.As. Nos.327/IB , decided on 08.01.2013 | This case involves an appeal by Messrs Malik Enterprises against the Commissioner Inland Revenue concerning alleged tax fraud under the Sales Tax Act of 1990. The Tribunal found that the taxpayer complied with all legal provisions, with suppliers being active and registered. The decision emphasized that the burden of proof lies with the department to establish any wrongdoing, which they failed to do. The case highlights the importance of adherence to legal standards and the need for concrete evidence in tax fraud allegations. Keywords include 'sales tax fraud', 'input tax adjustment', 'legal compliance', and 'burden of proof'. This case serves as a precedent for taxpayers facing similar allegations, reinforcing their rights to fair treatment under the law.... |
| 2010 SLD 752, 2010 PTCL 841, 2010 PTD 313, 2010 SCMR 164 | Civil Petition No.906 of 2009 , decided on 28.07.2009 | In the case of Murree Brewery Company Limited vs. Collector of Customs (Appraisement), the Supreme Court of Pakistan addressed the issue of customs duty classification for imported Radiation Recuperator Equipment. The petitioner contended that the imported goods should fall under PCT Heading 8419.5090, which carries a lower customs duty rate of 10%. However, the customs authorities classified the goods under PCT Heading 8419.5010, resulting in a higher duty of 35%. The Court evaluated the arguments presented, emphasizing the importance of accurate classification based on the physical characteristics of the goods. The Court ultimately upheld the decisions of the lower courts, confirming that the customs authorities acted within their jurisdiction and correctly classified the imported goods. This decision highlights the significance of precise customs classifications and the adherence to legal standards in determining the applicable duties. Such rulings are crucial for importers and unde... |
| 1983 SLD 320, 1983 SCMR 438 | Civil Appeal No. 33 of 1977 , decided on 24.05.1982 | This case revolves around the interpretation of the Displaced Persons (Compensation and Rehabilitation) Act, 1958, particularly focusing on the jurisdiction of the Assistant Settlement Commissioner regarding the transfer of composite property. The Supreme Court of Pakistan addressed the legality of the transfer made to Mst. Hameeda Begum, which was contested by Ahmad Din, who claimed rights over a portion of the property. The court analyzed the statutory provisions and previous case law, concluding that the Assistant Settlement Commissioner overstepped his authority in transferring the composite property without the necessary declarations and approvals. This case underscores the importance of adhering to legal protocols in property transfers and the implications of jurisdictional authority in administrative decisions. Key legal principles about property rights, administrative authority, and statutory compliance are highlighted, making this case significant in property law and administr... |
| 1979 SLD 499, 1979 SCMR 147 | Criminal Petition for Special Leave to Appeal No. , decided on 09.10.1978 | In the case concerning the transfer of a murder trial, the Supreme Court of Pakistan ruled on a petition filed by Muhammad Ishaq against the order of the Lahore High Court. The case involved the murder of Ismail son of Hakam Din, with ten individuals being tried for the crime. The petitioner sought to transfer the case from the Additional Sessions Judge, Ahmad Nawaz Malik, arguing that the trial would not be fair due to the grant of bail to two of the accused, Muhammad Ismail and Muhammad Aslam. The Supreme Court found that the allegations made against the trial court lacked merit and that the petitioner had not provided adequate documentation to support his claims. The court reiterated that if the petitioner was aggrieved by the bail decisions, he had alternative legal remedies. Ultimately, the court dismissed the petition, affirming the lower court's decisions and highlighting the necessity for proper legal proceedings and adherence to established judicial processes. This case unders... |
| 1984 SLD 410, 1984 SCMR 184 | Civil Petition for Leave to Appeal No, 64-R of 198 , decided on 31.10.1983 | This case revolves around a dispute concerning the dismissal of a petitioner, PEER MUHAMMAD, from service, which was challenged in the Supreme Court of Pakistan. The court addressed the procedural aspects of the case, particularly focusing on the appeal's non-prosecution due to the absence of both the petitioner and his legal counsel during the scheduled hearing. Despite the petitioner's attempt to restore the appeal, the court upheld the Service Tribunal's decision, emphasizing the importance of procedural compliance in legal proceedings. The ruling underlines the necessity for petitioners and their legal representatives to be present and to provide substantive arguments to avoid dismissal of appeals. Keywords such as 'Supreme Court', 'Service Tribunal', 'legal representation', and 'appeal dismissal' are pivotal in understanding the implications of this case in the context of legal practices in Pakistan.... |
| 2017 SLD 2908, 2017 SCMR 1851 | D-2741 of 2016 , decided on 13.07.2017 | In the landmark case of Andrus Wilson v. Ramzi Mahmoud Alharayeri, the Supreme Court of Canada addressed the critical issue of personal liability for corporate directors under the Canada Business Corporations Act. The decision underscored the principles governing oppressive conduct and the standards for holding directors accountable for their actions. The case involved a dispute stemming from the actions of directors during a financially tumultuous period for Wi2Wi Corporation, where the respondent, Alharayeri, alleged that the directors had acted oppressively, leading to a significant dilution of his shares. The court recognized that the oppression remedy is intended to ensure fairness and protect the reasonable expectations of shareholders, thereby reinforcing the need for directors to act in good faith and in the best interests of the company and its stakeholders. The ruling serves as a pivotal reference for future cases involving corporate governance and the responsibilities of dir... |
| 2017 SLD 1493, 2017 PLC 1273 | C.P. No. 152 of 2014 , decided on 13.03.2017 | This case revolves around the constitutional petition filed by a group of petitioners, who were serving as Assistant Lecturers in Balochistan. They sought to challenge a notification that downgraded their positions to SST and sought regularization of their services according to their original terms of employment. The court found that the petitioners had an alternate remedy available through the Balochistan Service Tribunal and that the constitutional jurisdiction could not be invoked due to the bar under Article 212 of the Constitution. The case highlights the importance of understanding employment terms under government policies, particularly in the education sector, where the government is mandated to create job opportunities for the local population. The court reiterated that policy decisions cannot be contested in constitutional courts based on claims of hardship. This case is significant for understanding the limitations of judicial review in matters involving government employmen... |
| 1986 SLD 1238, (1986) 157 ITR 40 | IT REFERENCE Nos. 64 TO 67 OF 1980 , decided on 19.09.1984 | In the case of Commissioner of Income Tax v. M.C. Menon, the Kerala High Court addressed critical issues related to the valuation of assets under the Wealth-tax Act, 1957. The case centered on whether additional compensation awarded for land acquisition could be considered an asset for the relevant assessment years. The court highlighted the importance of factoring in litigation hazards and incidental costs, which are crucial for an accurate asset valuation. This case serves as a significant precedent, reinforcing the idea that rights to compensation are not merely procedural but represent valuable assets that must be accounted for in tax assessments. The ruling clarified that while additional compensation is part of the asset valuation, the entire amount cannot be claimed without considering the associated costs. This case is particularly relevant for tax professionals and legal practitioners dealing with asset valuation and compensation claims in land acquisition cases. The court's d... |
| 2002 SLD 1324, 2002 SCMR 1124 | Civil Appeal No. 32 of 2001 , decided on 01.04.2002 | In the landmark case of Syed Sikandar Ali Shah vs. Auditor General of Pakistan, the Supreme Court of Pakistan addressed critical issues surrounding the termination of civil servants and the legality of retrospective service removals. The petitioner, a civil servant who had retained his lien while joining another organization, contested the validity of his termination after being dismissed during his training period. The Court found that the Federal Service Tribunal had erred in its judgment by not considering the relevant provisions of the Civil Servants (Confirmation) Rules, 1993, and the Civil Servants Act, 1973. The ruling clarified that a civil servant's right to revert to their parent organization must be acknowledged, particularly when proper procedures are not followed in termination cases. This decision is pivotal for civil service employment law and highlights the importance of adherence to legal protocols in personnel matters. Keywords such as civil service, termination, retr... |