Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1950 SLD 116, (1950) 18 ITR 653 | D-2741 of 2016 , decided on 01.01.1950 | The case of Commissioner of Income Tax v. Messrs. Dudwala & Co. revolves around the registration of a partnership firm under the Income-tax Act, 1961, specifically Section 26A. The case arose after a compromise decree ended a Hindu Undivided Family (HUF), which had implications for the firm’s registration status. The court concluded that the partners' rights remained unaffected by the dissolution of the HUF. It established that the firm could continue its operations and maintain its registration despite internal family changes. This case serves as a crucial reference for understanding partnership law in the context of family law and taxation, emphasizing the distinction between partnership agreements and family property rights. Keywords: partnership registration, Income-tax Act, Hindu Undivided Family, tax law, legal precedent, family law, business law, partnership continuity.... |
| 1984 SLD 1460, 1984 PLC 830 | QSA-146 of 1983 , decided on 20.10.1983 | This case involves an industrial dispute regarding the dismissal of a bank employee, who was charged with misappropriation of funds and failure to respond to a charge-sheet. The Labour Appellate Tribunal found that the dismissal was not justified due to procedural irregularities, including the lack of a valid authority issuing the charge-sheets and the failure to provide a copy of the enquiry report. The ruling emphasizes the importance of due process in disciplinary actions within the workplace, highlighting that non-submission of a reply does not inherently constitute misconduct. The decision reinstated the appellant and underscored the necessity for fair treatment and procedural compliance in employment disputes. Keywords: industrial dispute, dismissal, procedural fairness, workplace rights.... |
| 2002 SLD 2781, (2002) 257 ITR 788 | This case illustrates the principles of depreciation allowances under the Income-tax Act, 1961, particularly focusing on the rates applicable to commercial vehicles. The Rajasthan High Court analyzed the conflicting decisions regarding the depreciation rates for Sardar Stones' trucks, which were predominantly used for business purposes. The court highlighted the importance of adhering to precedents set by earlier rulings, such as CIT v. Manjeet Stone Co., which influenced the Tribunal's decision. Furthermore, the court's ruling reinforces the necessity for clarity and consistency in tax law interpretations, ensuring that similar cases are treated equitably. This case is pivotal for businesses engaged in transportation and logistics, as it clarifies the legal framework surrounding depreciation claims, potentially affecting financial reporting and tax obligations.... | |
| 1989 SLD 1003, 1989 MLD 1792 | Petition No.1397 of 1980 , decided on 21.03.1989 | In the case of Sajjad Silk and Rayon Mills vs. Assistant Collector of Customs, the Sindh High Court addressed the issue of sales tax exemption on imported goods. The petitioner argued that the sales tax on goods imported under a specific licence was exempt at the time of issuance. The Customs Authorities demanded sales tax when the Bill of Entry was submitted, which was paid under protest. The claim for a refund was rejected based on the argument that the imported quantity was too large for the intended industrial use. The court highlighted the lack of opportunity for the petitioner to contest this new ground of rejection and ruled that the orders were illegal. The case was remanded for reconsideration, ensuring that the petitioner would have a chance to present its arguments, thus reinforcing the principles of fair hearing and administrative justice. This case is significant for businesses dealing with customs regulations and tax exemptions, providing clarity on the rights of importer... |
| 1985 SLD 274 = 1985 SCMR 610 | Civil Petition for Special Leave to Appeal No.1300 , decided on 13.03.1984 | In the landmark case of Civil Petition for Special Leave to Appeal No. 1300 and 1301 of 1983, the Supreme Court of Pakistan addressed significant issues concerning the rights of occupancy tenants under the Punjab Tenancy (Amendment) Act of 1952 and the Transfer of Property Act of 1882. The court ruled on the entitlement of occupancy tenants to ownership rights based on their historical payments of produce to landlords. The decision emphasized the importance of understanding the limitations imposed by law regarding tenant rights and ownership claims. The ruling reinforced the legal precedent that occupancy tenants who had historically paid a share of produce were entitled to ownership rights until 1954, challenging prior interpretations that suggested otherwise. This case is pivotal for understanding tenant rights and property law in Pakistan, and it highlights the interplay between constitutional provisions and property rights legislation. Keywords: tenant rights, property law, Supreme... |
| 2022 SLD 2193, 2022 MLD 1002 | Criminal Revision No. 04 of 2021 , decided on 04.12.2021 | In the case of Criminal Revision No. 04 of 2021, the petitioner Bismillah Khan sought suspension of his sentence under Section 426 of the Criminal Procedure Code, arguing that the court would be closed for winter vacations, affecting the hearing of his main petition. The court found that there was a substantial likelihood that the main revision would not be heard within six months, thus entitling the petitioner to bail. The court emphasized that the petitioner had been on bail during the trial without any misuse. The decision allowed for the suspension of the sentence and granted bail, highlighting the procedural safeguards in place for defendants awaiting appeal. This case underscores the importance of timely access to judicial review and the rights of individuals under the Criminal Procedure Code.... |
| 2019 SLD 2382 = 2019 PTD 1765 | D-544 of 2013 , decided on 02.04.2018 | The case of Ali Zahir Jafri against the Federal Board of Revenue revolved around the interpretation of the Reward Rules, 1973, and the entitlement to rewards based on performance in the customs department. The petitioner claimed multiple rewards for his contributions in detecting tax evasion but faced rejection from the FBR. The Sindh High Court dismissed the petition, stating that the decision of the FBR was based on a thorough review of the petitioner's overall performance rather than individual cases. Key laws involved included the Reward Rules, General Clauses Act, and the Constitution of Pakistan. The ruling highlighted the importance of adhering to established regulations and the discretion of the FBR in sanctioning rewards. This case underscores the complexities surrounding reward entitlements within governmental frameworks and the need for clear guidelines to prevent disputes.... |
| 1996 SLD 1308, 1996 CLC 1675 | Writ Petition No.97 of 1996 , decided on 22.05.1996 | In the case of Writ Petition No.97 of 1996 before the High Court (AJ&K), the petitioners sought to impeach two elected officials, alleging misconduct and breach of trust. The court found the petition not maintainable, emphasizing that allegations would require proper inquiry and the jurisdiction to disqualify members lies with the Chief Election Commissioner. This decision highlights the court's role in constitutional matters and the separation of powers within the governance structure of Azad Jammu and Kashmir. The ruling reinforces the importance of proper legal procedures in addressing allegations against public officials, ensuring that due process is followed in matters of public interest. This case serves as a critical reference for understanding the legal frameworks governing electoral integrity and accountability within the region.... |
| 2009 SLD 1847, 2009 CLD 346 | High Court Appeal No.274 , decided on 12.12.2008 | In the case of Industrial Development Bank of Pakistan vs. Muhammad Ayub and others, the Sindh High Court addressed issues surrounding the sale of mortgaged property and the rights of mortgagees. The case arose when the Industrial Development Bank sought to enforce its mortgage rights after the respondents defaulted on financial obligations. The court examined the validity of a sale conducted by the Official Assignee and the rights of various mortgage holders. It was determined that the sale was lawful, and the appellant's claims were dismissed due to procedural compliance and the bona fide nature of the purchaser's actions. This case underscores the significance of understanding mortgage law and the implications of equitable versus registered mortgage claims. Key legal principles from the Civil Procedure Code and the Transfer of Property Act were applied, providing a clear precedent for future cases involving similar issues. The decision reinforces the need for due diligence by mortga... |
| 2003 SLD 3525, (2003) 260 ITR 507 | D-2741 of 2016 , decided on 01.07.2003 | This case involves Dodsal P. Ltd., which entered into a lease and sale/option agreement with a non-resident company. The main legal issues revolved around the interpretation of sections 195 and 163 of the Income-tax Act, 1961 concerning the taxation of lease income and the status of the assessee as an agent of the non-resident. The court analyzed whether the amounts paid constituted lease rent or sale price, considering the Double Tax Avoidance Agreement between India and Germany. Ultimately, the Tribunal ruled that the amounts were capitalized and allowed deductions, leading to the conclusion that the questions had become academic. This case underscores the complexities of international taxation and the importance of proper classification of payments in cross-border transactions. Keywords: income tax, international taxation, non-resident, lease agreements, capitalized amounts, tax deductions, double taxation avoidance.... |
| 1987 SLD 1606, 1987 SCMR 790 | Criminal Petition for Special Leave to Appeal No. , decided on 18.02.1987 | The case revolves around Muhammad Zubair, who was convicted of murder under section 302 of the Pakistan Penal Code following an incident where he shot Dost Muhammad. The Supreme Court of Pakistan reviewed the case after the Lahore High Court upheld the conviction and death sentence. The primary contention was the lack of established motive as the prosecution did not provide eyewitness testimony regarding an earlier incident where the deceased allegedly assaulted the petitioner. The court's decision to grant leave to appeal focused on the question of the sentence, emphasizing the importance of establishing a clear motive in capital cases. This case highlights critical issues related to due process, evidentiary standards, and the application of the death penalty in Pakistan's legal context.... |
| 2008 SLD 6751, 2008 PCRLJ 78 | Criminal Appeal No.327 of 2003 and Criminal Revisi | In the case of Criminal Appeal No.327 of 2003 and Criminal Revision No.822 of 2005, heard by the Lahore High Court on October 5, 2007, the main focus was on the charges against Abu Bakar and Abdul Shakoor under various sections of the Penal Code, including 302(b) for murder, 324 for attempted murder, 337-F(ii) for causing hurt, and 449 for house trespass. The court evaluated the evidence presented, including eyewitness accounts and medical reports that corroborated the prosecution's claims. The court found the explanation for the delay in lodging the FIR plausible and deemed the ocular evidence credible. The case highlighted issues of juvenile justice and the implications of familial relationships in criminal proceedings. The judgment reflected a comprehensive approach to justice, balancing the severity of the crime with the legal rights of the accused, especially considering the age of one of the defendants. This case serves as a significant reference point for future cases involving ... |
| 1957 SLD 16, 1957 PLD 1030 | Writ Petition No 646 of 1956 , decided on 11.10.1957 | This case revolves around the unlawful reversion of Muhammad Zaman from the position of an officiating Assistant Sub-Inspector of Police to that of a Head Constable without due process. The Lahore High Court ruled in favor of Zaman, highlighting the importance of procedural fairness as mandated by the Government of India Act, 1935, and the Punjab Police Rules. The court determined that the actions taken against Zaman constituted a punishment and therefore required compliance with legal protocols, including providing an opportunity for the petitioner to defend himself. The ruling emphasized the necessity for authorities to adhere to established legal frameworks when making decisions that affect the employment status of individuals. The decision serves as a precedent reinforcing the rights of police officers in Pakistan against arbitrary actions by superiors. This case is significant for understanding administrative justice and the enforcement of police regulations in Pakistan.... |
| 2024 SLD 3640 | ITA NO. 2911/LB/2018 , decided on 06.05.2024 | In the case ITA NO. 2911/LB/2018, the Appellate Tribunal Inland Revenue in Lahore examined critical aspects of the Income Tax Ordinance, 2001, focusing on sections 122(1) and 122(1)(5). This case is significant as it sets a precedent for the interpretation of tax laws and their enforcement. The hearing, presided over by MUHAMMAD JAMIL BHATTI, involved the appellant Mr. Moazzam Sultan and the respondent The CIR, LTU, Lahore, represented by notable lawyers Mr. Farrukh Aslam and Mr. Tariq Javed Raja. The Tribunal's decision emphasizes the importance of accurate tax assessments and provides clarity on the procedural aspects of tax law, which is vital for both taxpayers and tax authorities. This ruling is expected to influence future tax litigation and policy interpretation, making it a key reference for legal professionals and tax advisors. As trends in tax law evolve, this case will serve as a guiding framework for similar disputes, highlighting the need for compliance and understanding o... |
| 2002 SLD 2180, 2002 CLD 741 | Civil Original Suit No.4 of 2001 , decided on 03.01.2002 | This case revolves around the recovery of a significant bank loan amounting to Rs.85,246,891 under the Banking Companies (Recovery of Loans, Advances, Credits and Finances) Act. The plaintiff, Union Bank Limited, sought recovery from the defendants, including Silver Oil Mills and several guarantors. The legal proceedings highlighted the obligations of borrowers and guarantors in financial agreements, particularly regarding the necessity of active participation in legal actions and the implications of failing to discharge financial liabilities. The court's decision underscored the necessity of providing adequate security when contesting claims, which is crucial for both lenders and borrowers in the banking sector. The ruling serves as a precedent for similar banking recovery cases, emphasizing the legal frameworks governing financial transactions and the responsibilities of all parties involved. Keywords: bank loan recovery, financial obligations, legal liabilities, Lahore High Court, B... |
| 2015 SLD 2116, 2015 YLR 1507 | Civil Suit No. 629 and C.M.A. No. 6631 of 2013 , decided on 05.08.2013 | This case highlights the critical importance of registration for partnership firms under the Partnership Act, 1932. The Sindh High Court adjudicated on the validity of a suit filed by an unregistered partnership firm, underscoring that such firms are not recognized as legal entities capable of initiating legal proceedings. The court ruled that the lack of registration is a crippling disability that bars the firm from suing. This ruling serves as a pivotal reference for partnership law, emphasizing the necessity of compliance with registration requirements to enforce contractual rights. Legal practitioners and firms must be vigilant in ensuring proper registration to avoid similar legal hurdles. The case also references significant precedents that reinforce the mandatory nature of Section 69 of the Partnership Act, establishing a clear framework for the legal standing of partnerships in Pakistan. Understanding these legal nuances is essential for ensuring proper legal representation and... |
| 2004 SLD 692 = 2004 CLD 1505 | Civil Appeal No. 1231 of 1998 , decided on 10.12.2003 | In the case of Civil Appeal No. 1231 of 1998, the Supreme Court of Pakistan dealt with the provisions of the Companies Profit (Workers Participation) Act, 1968, specifically focusing on the distribution of profits accrued from the Workers Welfare Fund. The appeal was initiated by the Nationalianker Company (Pvt.) Limited against the judgment of the Sindh High Court which dismissed their constitutional petition. The crux of the dispute was the non-compliance by the company in establishing a Board of Trustees, which is a requisite for the distribution of profits to workers. The Supreme Court highlighted that while the High Court did not err in denying immediate refunds due to this non-compliance, it did mandate that any profits accrued from the allocated fund must be distributed to the workers once compliance is achieved. This case underscores the importance of adhering to legal frameworks that govern corporate profits and workers' rights, ensuring that workers receive their entitled ben... |
| 1993 SLD 317, 1993 PTD 607, (1991) 190 ITR 494 | Wealth Tax Reference No.6 of 1974 , decided on 25.06.1990 | This case revolves around the assessment of wealth tax on the trustees of the Seth Hemant Bhagubhai Trust. The Bombay High Court examined the terms of the trust deed and concluded that the trustees had absolute discretion over the distribution of the trust's income, which rendered Hemant's beneficial interest indeterminate. The court held that wealth tax should be levied on the trustees for the entire trust corpus, as the beneficiary's interest could not be clearly defined for tax purposes. This case is significant in the context of wealth tax assessments, particularly concerning the liability of trustees and the interpretation of trust deeds. It highlights the importance of understanding the legal obligations and powers of trustees under Indian tax laws, as well as the implications of indeterminate interests for tax assessments. The decision also underscores the principle that the Appellate Assistant Commissioner's orders constitute binding information within the scope of wealth tax r... |
| 1973 SLD 34, 1973 SCMR 82 | K-5 of 1972 , decided on 16.02.1973 | In the case of Jumo vs. The State, the Supreme Court of Pakistan addressed the appeal against the acquittal of the petitioner under section 377 of the Pakistan Penal Code, concerning the act of sodomy on a minor. The High Court had set aside the acquittal by the trial court after a thorough examination of the evidence, which included forensic findings that confirmed the commission of the act shortly after it occurred. The Supreme Court upheld the High Court's decision, reinforcing the importance of proper evidence appreciation and the role of the appellate courts in reviewing trial court decisions. The ruling highlighted the necessity for the High Court to consider the credibility of the evidence while also respecting the trial court's observations. This case serves as a significant reference for legal precedents involving sexual offenses and the parameters for overturning acquittals in the Pakistani legal system. Key terms include sodomy, acquittal, evidence appreciation, and section ... |
| 1950 SLD 39, 1950 PLD 221 | Criminal Miscellaneous No. 661 of 1949 , decided on 03.04.1950 | The case of Amir Shah vs. Crown, decided by the Lahore High Court, revolves around the interpretation of the Frontier Crimes Regulation and its applicability to the Mianwali district. The petitioners challenged their re-arrest following a validating Ordinance aimed at confirming past convictions under the Regulation. The decision is pivotal in exploring the retrospective effect of legislative measures and the implications for rights previously established by court orders. The case underscores the balance between legislative authority and judicial decisions, particularly concerning criminal law in Pakistan. This ruling is significant for legal practitioners and scholars interested in criminal procedure and the intersection of law and governance in Pakistan, making it a relevant study for those examining the evolution of legal standards and rights.... |
| 2013 SLD 2422, 2013 YLR 581 | Criminal Miscellaneous Application No. 323 of 2012 , decided on 06.08.2012 | In the case of Abdul Rahim vs. S.H.O. Police Station Adilpur, the Sindh High Court addressed significant issues regarding the registration of First Information Reports (F.I.R.) under the Criminal Procedure Code (V of 1898). The case arose when the applicant alleged that police officials unlawfully detained him and his family, robbed them, and demanded bribes. The S.H.O. refused to register the F.I.R., leading to the applicant's appeal to the Justice of Peace, which was dismissed. The High Court found that the S.H.O. had failed to fulfill his statutory duties by not registering the F.I.R. The court's decision emphasized the importance of police accountability and the legal obligations to document cognizable offenses, reinforcing rights against police misconduct. This case highlights trending legal issues such as police reform, accountability, and the rights of citizens against unlawful actions by state authorities.... |
| 1998 SLD 1147, 1998 MLD 1219 | C.P. No. D-1280 of 1996 , decided on 06.02.1998 | This case addresses the conflict between commercial development and residential rights in Karachi. The petitioners, residents concerned about the impact of a high-rise building on their community, sought to contest the legality of its construction. The Sindh High Court ruled in favor of the petitioners, asserting that the construction not only violated local zoning laws but also threatened the future infrastructure of the area. This case highlights significant issues surrounding urban planning, the rights of residents against commercial encroachment, and the importance of compliance with regulatory frameworks designed to protect community interests. The decision mandates the demolition of parts of the building that obstruct future road expansions, reinforcing the principle that development must be in harmony with community needs and urban planning regulations.... |
| 2010 SLD 152 = 2010 PTD 1515 | Sales Tax Appeal No. K-193 of 2006 , decided on 20.04.2010 | This case revolves around the Sales Tax Appeal No. K-193 of 2006, which was decided by the Appellate Tribunal Inland Revenue on April 20, 2010. The main issue was the alleged procedural lapses concerning the collection and payment of sales tax under the Sales Tax Act, 1990. The tribunal examined the provisions of sections 73, 7, 8, 33, 34, and 36(1) of the Sales Tax Act, concluding that the allegations against the taxpayer were not substantiated. The tribunal confirmed that there was no evidence of tax evasion or loss to the national exchequer, indicating that the taxpayer had complied with the tax obligations by depositing the required amounts. This decision highlights the importance of differentiating between procedural lapses and substantive violations of tax law, reinforcing that mere procedural errors do not lead to penal consequences under the law. The case serves as a significant reference point for future tax-related appeals, particularly concerning the interpretation of proced... |
| 2018 SLD 1928, 2018 CLD 1183 | Suit No. B-36 of 2013 , decided on 05.04.2018 | In the case of Soneri Bank Limited v. Grey Printers Pvt. Limited, the Sindh High Court addressed critical issues regarding the recovery of finances under the Financial Institutions (Recovery of Finances) Ordinance, 2001. The plaintiff bank sought to recover a substantial amount from the defendant company, which had defaulted on its financial obligations. The court examined various arguments raised by the defendants, including claims regarding the validity of documents and the absence of a Board Resolution for the power of attorney used to file the suit. The court concluded that the bank's position was fortified by the fact that the defendants had availed of the financial facilities without raising prior objections. The ruling underscored the legal principles surrounding banking transactions, emphasizing that objections regarding documentation could not be entertained after the fact. This decision reinforces the importance of maintaining proper documentation in financial transactions an... |
| 1981 SLD 1772, (1981) 130 ITR 826 | MISC. CIVIL CASE No. 389 OF 1975 , decided on 13.10.1980 | This case revolves around the legal standing of partnerships formed within a Hindu Undivided Family (HUF) under the Income-tax Act, 1961. The primary issue was whether a valid partnership could exist between Ramchand Nawalrai, the karta of the HUF, and his son Jai Kumar, who did not contribute capital but offered his skill and labor. The court ruled in favor of recognizing such partnerships, affirming that contributions of skill and labor are legitimate forms of consideration in partnership agreements. This decision is pivotal for understanding the dynamics of HUF partnerships and their registration under tax laws, thereby influencing future cases involving family businesses and tax implications. The ruling aligns with established legal precedents and highlights the importance of genuine contributions in determining the validity of partnerships. This case is significant for tax practitioners and family business advisors, as it clarifies the legal framework governing partnerships in HUF... |
| 1984 SLD 837 = (1984) 150 ITR 609 | TAX CASE NOS. 21 TO 24 OF 1977 | The case involves Mycol (P.) Ltd. and the disallowance of commission paid to its managing director, Mrs. Anusuyadevi, by the Income Tax Officer (ITO) under section 40(c)(i) of the Income-tax Act, 1961. The court examined the relationship between the managing director and the chairman, her qualifications, and her contributions to the company's business. The Tribunal found that Mrs. Anusuyadevi had not demonstrated sufficient engagement in the company's operations to warrant the commission. The assessment focused on the legitimate business needs of the company and the benefits derived from the expenditure. The court confirmed the Tribunal's findings, concluding that the commission was unreasonable and upheld the decision to disallow it, while acknowledging the appropriateness of the fixed remuneration. This case highlights important considerations regarding corporate governance, remuneration policies, and the scrutiny of related-party transactions in taxation law.... |
| 1987 SLD 377, 1987 SCMR 501 | Criminal Petition for Leave to Appeal No.250 of 19 , decided on 12.01.1987 | In this landmark decision by the Supreme Court of Pakistan, the case revolves around the conviction of Hussaini for the triple murder of Hafiz Obaidullah, Mst. Zaitun, and Mst. Bashiran. The court addressed critical issues surrounding family honour and the mitigating circumstances that led to the crime. Hussaini was sentenced to death, while his co-accused were acquitted, highlighting the complexities of legal interpretations in cases involving personal relationships and moral obligations. The ruling reinforces the necessity of fair trial standards and the consideration of mitigating factors in capital punishment cases. The decision also sheds light on the implications of the Limitation Act concerning the condonation of delays in filing appeals. This case is significant as it underscores the balance between justice and mercy in the context of severe penalties.... |
| 1984 SLD 816, 1984 SCMR 1196 | Civil Appeal No. 276 of 1977 , decided on 20.06.1984 | In the case of Civil Appeal No. 276 of 1977, the Supreme Court of Pakistan addressed significant issues surrounding land acquisition under the Land Acquisition Act of 1894. The court examined whether the legal requirement to provide an opportunity for hearing to landowners was adhered to in the acquisition process initiated by the Co-operative Zenith Industries Ltd. The court found that the notifications issued for land acquisition were flawed due to the absence of prior government consent and an executed agreement with the company. As a result, the court ruled that the affected parties were denied their rights under section 5-A of the Act, which mandates a hearing for objections. This decision underscores the importance of following legal protocols in land acquisition cases, ensuring that the rights of landowners are protected. The ruling serves as a precedent for future cases involving land acquisition, emphasizing the need for compliance with all statutory requirements to avoid inva... |
| 1986 SLD 1750 = (1986) 160 ITR 689 | D.B. IT REFERENCE NO. 29 OF 1974 , decided on 20.04.1984 | In the case of Addl. Commissioner of Income Tax v. Instrumentation Ltd., the Rajasthan High Court addressed the interpretation of section 23(1) of the Income-tax Act, 1961. The case revolved around the annual value determination of residential units constructed by the assessee-company for its employees. The Income Tax Officer (ITO) initially calculated the annual value based on section 23(1) and allowed deductions under both the first and second provisos. However, upon appeal, the Tribunal ruled that only the first proviso should be considered for calculating the annual value, excluding the second proviso entirely. The court upheld this view, stating that the second proviso does not contribute to the computation of annual value for tax deductions. This case highlights the critical interpretation of tax laws, ensuring that deductions for repairs are calculated based on a clear and justifiable annual value, ultimately promoting compliance and clarity in tax assessments. Understanding the... |
| 1971 SLD 21, 1971 SCMR 88 | K-6 of 1970 , decided on 17.08.1970 | This case revolves around the conviction of Kaim under sections 325, 365, and 376 of the Pakistan Penal Code, related to serious offenses including abduction and sexual assault. The Supreme Court of Pakistan reviewed the High Court's decision which upheld the convictions, emphasizing the importance of evidence evaluation in criminal law. The court highlighted the direct testimony from Mst. Sardari, who was abducted, supporting the convictions with additional circumstantial evidence. The Supreme Court reinforced the principle that interference in lower court decisions requires strong grounds, which were not presented in this case. The ruling underscores the judiciary's commitment to uphold justice and the rigorous standards of evidence necessary for criminal convictions. Key legal terms include 'conviction', 'abduction', 'sexual assault', and 'evidence appraisal'.... |
| 2001 SLD 1325, 2001 SCMR 328 | Civil Petition No. 1081 of 2000 , decided on 14.09.2000 | The case addressed the legal implications of the abatement of appeals following the amendment of the Service Tribunals Act, 1973. The Supreme Court of Pakistan evaluated the effects of inserting Section 2-A, which clarified the status of service under federal authorities. The Court concluded that while the appeal in question had abated, the original decree remained intact. This ruling underscored the importance of protecting vested rights in legal proceedings, particularly in matters involving civil servants and their entitlements. The decision serves as a precedent in understanding how legislative changes can influence ongoing cases and the rights of parties involved. Keywords such as 'Service Tribunals Act', 'abatement of proceedings', and 'Supreme Court of Pakistan' are essential for SEO optimization, ensuring visibility in legal discussions and searches.... |
| 2013 SLD 2780, 2013 YLR 2006 | F.A.O. No. 35 of 2011 , decided on 17.05.2013 | This case revolves around the West Pakistan Urban Rent Restriction Ordinance, specifically section 13, which deals with the ejectment of tenants. Abdul Qadir Mengal, the appellant, contested a decision made by the Rent Controller that ordered him to vacate a property for failing to pay rent and for claiming ownership without adequate proof. The Balochistan High Court, presided over by Judge Abdul Qadir Mengal, found that the evidence supported the landlord's claim, reinforcing the principles of landlord-tenant relationships. The ruling underscores the necessity of proper documentation in ownership claims and the legal implications of non-payment of rent. This case is significant for understanding the legal framework governing rental disputes in Pakistan, particularly under the Urban Rent Restriction Ordinance. Key phrases such as 'tenant eviction', 'landlord rights', 'rent control laws', and 'legal eviction process' are pertinent for SEO optimization.... |
| 2008 SLD 1269, 2008 PLC 593 | Appeal No.132(K)C.S. of 2005 , decided on 09.01.2008 | The case revolves around the removal of Shah Nawaz Saheto from service due to allegations of misappropriation involving fake PT-24 receipts. The Federal Service Tribunal reviewed the proceedings and noted the lack of a formal inquiry, which is critical in such disciplinary actions. The Tribunal emphasized the necessity for a thorough investigation, including the examination of relevant witnesses, to uphold the principles of justice. The decision highlights the importance of adhering to procedural requirements in disciplinary matters, particularly when severe penalties like dismissal are involved. The Tribunal's ruling underscores the legal standards set by the Removal from Service (Special Powers) Ordinance, 2000, and the Service Tribunals Act, 1973, which safeguard the rights of employees against arbitrary actions. This case serves as a precedent in ensuring due process in employment disputes and reinforces the necessity for competent authority in administrative actions.... |
| 2002 SLD 1470, 2002 SCMR 1547 | Criminal Petition No. 162-L of 2002 , decided on 04.04.2002 | In the case of Criminal Petition No. 162-L of 2002, the Supreme Court of Pakistan reviewed the conviction of Muhammad Boota for the murder of Muhammad Iqbal. The incident occurred on March 15, 1989, and Muhammad Boota was implicated based on eyewitness accounts from Sher Muhammad and Muhammad Siddique. The defense argued that the petitioner had no motive to commit the murder, given his prior relationship with the victim. However, the court noted that the petitioner had been absconding for nine years, which undermined his credibility. The Supreme Court upheld the life sentence, reinforcing the importance of reliable witness testimony in securing a conviction. This case highlights critical aspects of criminal law, including the evaluation of evidence and the legal standards for proving murder. Legal practitioners and scholars will find this decision significant in understanding the application of justice in murder cases under the Penal Code and the Constitution of Pakistan.... |
| 1989 SLD 2177, 1989 PLC 403 | 300(L) of 1983 , decided on 13.09.1988 | In the case of Muhammad Ashraf vs. Chairman, WAPDA, the Federal Service Tribunal addressed the legality of a punishment imposed on the appellant, a WAPDA employee, for alleged misconduct. The key issues revolved around procedural irregularities in the issuance of the charge-sheet and the subsequent inquiry process. The Tribunal highlighted that the charge-sheet failed to provide a statement of allegations, which is crucial for ensuring the employee's right to a fair hearing. The Tribunal ultimately ruled that the punishment was unjustified and directed the release of the appellant's annual increment. This case underlines the importance of adhering to procedural rules in disciplinary matters, ensuring that employees are afforded due process. Keywords: WAPDA employee rights, procedural fairness, service tribunal decisions, efficiency and discipline rules, misconduct allegations.... |
| 2011 SLD 1979, 2011 SCMR 1856 | Civil Appeals Nos. 400 and 401 of 2006 , decided on 21.07.2011 | The case revolves around the legal status of the Market Committee in Punjab as a local authority and its entitlement to tax exemptions under the Punjab Urban Immovable Property Tax Act, 1958. The Supreme Court of Pakistan reviewed whether the Market Committee, established under the Punjab Agriculture Produce Markets Ordinance, 1978, qualifies for exemption from property tax. The Court determined that the Market Committee meets the criteria of a local authority due to its juristic personality, functions of self-government, and the power to manage its own funds. The decision underlines the importance of recognizing the operational autonomy of local bodies in fiscal matters, ensuring they are not unduly burdened by taxes that could hinder their functions and objectives. By affirming the High Court's ruling, the Supreme Court upheld the principles of local governance and the rights of local authorities in Pakistan, reinforcing the legal framework that supports their operations and fiscal r... |
| 2022 SLD 3029, 2022 YLR 878 | Criminal Appeal No. 213-B of 2018 , decided on 29.09.2020 | The case revolves around the conviction of Lal Sherin under section 302(b) of the Penal Code for the alleged murder of Shahnaz Gul. The prosecution claimed that the motive was a dispute over a thoroughfare, but the evidence presented was heavily scrutinized. Witnesses failed to establish their presence during the incident, and medical reports revealed inconsistencies regarding the timing of events. The court highlighted the importance of credible evidence and the principle of benefit of doubt in criminal proceedings. Ultimately, the lack of compelling evidence led to the appellant's acquittal, underscoring the necessity for the prosecution to meet its burden of proof in murder cases. This decision emphasizes the judicial system's commitment to ensuring that no innocent person is wrongfully convicted, a crucial aspect of legal proceedings that maintains public confidence in the judicial system. Keywords: Criminal Law, Murder Acquittal, Evidence in Court, Peshawar High Court, Legal Princ... |
| 1968 SLD 181 = (1968) 70 ITR 545 | MISC. CIVIL CASE No. 59 OF 1966 , decided on 04.10.1967 | This case revolves around the taxation of profits under the Income-tax Act, 1961, specifically concerning the place of accrual of income. The assessee-firm, engaged in the business of selling and exporting cloth, operated from Indore, which was classified as a non-taxable territory during the relevant assessment year of 1947-48. Upon receiving allotment orders from purchasers in taxable territories, the firm purchased cloth and stored it in their godowns before dispatching it to the buyers. The issue at hand was whether the profits from these transactions could be taxed in India. The Income-tax Officer initially assessed the profits as taxable, asserting that proceeds were received in taxable territories. However, upon appeal, the Tribunal found otherwise, stating that the profits were not received in taxable territories. The court ultimately ruled in favor of the assessee, reinforcing that the profits were realized in a non-taxable territory, thereby exempting them from Indian tax law... |
| 1987 SLD 439 = 1987 SCMR 1158 | Criminal Petition for Special Leave to Appeal No. , decided on 26.04.1987 | In the case of Muhammad Yousaf vs. Captain (Retd.) Abdul Qayyum, the Supreme Court of Pakistan dealt with a Criminal Petition for Special Leave to Appeal concerning the cancellation of pre-arrest bail granted to the respondent. The allegations included serious charges under the Penal Code and Prevention of Corruption Act, specifically related to misappropriation and tampering with government documents. The court examined the inquiry conducted by the Anti-Corruption Directorate which found limited substance in the allegations, leading to the High Court's decision to allow bail. This case highlights the judicial process of reviewing bail decisions and the standards required to overturn such orders. The ruling emphasizes the importance of evidence in corruption cases and the necessity for the State to actively participate in legal proceedings to challenge bail orders. This decision serves as a precedent in understanding the balance between the rights of the accused and the need for accoun... |
| 2006 SLD 2479, 2006 SCMR 504 | Civil Appeal No.1867 of 2003 , decided on 23.01.2006 | This case revolves around the procedural intricacies of filing an appeal in the Supreme Court of Pakistan, particularly concerning the valuation of the subject matter in a pre-emption suit. The petitioners initially filed a petition for leave to appeal based on their understanding of the law, which was later clarified by a precedent case. The Supreme Court ruled in favor of the petitioners, allowing the conversion of their petition into a direct appeal and extending the limitation period for filing. This ruling underscores the Court's commitment to ensuring justice is served without penalizing individuals for procedural errors, particularly when such errors arise from misunderstandings of legal principles. The decision is pivotal in reinforcing the notion that procedural mistakes should not prevent access to justice, especially in cases where the Court's office has failed to raise timely objections. The case also serves as a reminder of the critical role that legal representation plays... |
| 1980 SLD 267, 1980 SCMR 364 | Civil Petition No. 203 R of 1979 , decided on 11.12.1979 | In the case of Juma Khan and Others vs. Abdul Karim and Another, the Supreme Court of Pakistan addressed the critical issue of adverse possession. The court examined the legal principles surrounding the burden of proof in claims of adverse possession, emphasizing that the claimant must demonstrate possession that is open, hostile, and adverse to the true owner's rights. The petitioners, who sought to claim ownership through adverse possession, failed to meet these conditions, particularly as their own submissions acknowledged the respondents as the rightful owners. The court reinforced the notion that mere long-term possession does not equate to legal ownership without fulfilling the necessary legal criteria. The decision serves as a significant reference in property law, especially concerning the Limitation Act and the Constitution of Pakistan, highlighting the importance of clear legal standards in adjudicating property disputes. This case underscores the necessity for parties to sub... |
| 1985 SLD 1024, 1985 SCMR 1946 | Criminal Appeal No. K-4 of 1979 in Criminal Petiti , decided on 21.08.1979 | In the case of GHULAM ASGHAR vs. THE STATE, the Supreme Court of Pakistan addressed important legal principles regarding self-defense and the evidence required for murder charges. The petitioner, GHULAM ASGHAR, was accused of killing a Chowkidar named Abdul Sattar following a quarrel. The court meticulously evaluated the judicial confession presented as evidence against him. The petitioner maintained that he acted in self-defense, as he was provoked during a confrontation. The court highlighted the significance of intention in such cases, stating that the recovery of a blood-stained weapon alone does not suffice to prove intent to kill. This ruling emphasizes the necessity for a comprehensive examination of evidence in criminal cases, particularly when self-defense is claimed. The decision to grant bail reflects the court’s acknowledgment of the petitioner’s right to defend himself against the charges. Such rulings contribute to the evolving discourse on criminal law and the protection... |
| 2005 SLD 2191 = (2005) 274 ITR 379 | IT REFERENCE No. 4 OF 2001 , decided on 06.06.2002 | This case revolves around the interpretation of the Income-tax Act, specifically sections 80HH and 80-I, which provide deductions for profits and gains from industrial undertakings in backward areas. The Gauhati High Court addressed whether a company must maintain separate accounts to claim these deductions. The ruling emphasized that the law does not mandate separate accounting, thereby facilitating easier access to tax benefits for companies operating in designated backward regions. The decision is crucial for businesses seeking to optimize their tax positions under the Income-tax Act, ensuring that they can claim rightful deductions without the burden of additional accounting requirements. This case is significant for tax practitioners and businesses alike, as it clarifies the procedural expectations for claiming deductions. The ruling could potentially influence future tax litigation and policy-making, enhancing the understanding of compliance requirements under the Income-tax Act.... |
| 2000 SLD 1554, 2000 PTD 1169, (2000) 81 TAX 51 | W. T. A. No. 160/IB of 1999-2000 , decided on 25.10.1999 | This case revolves around the valuation of shares held by an assessee in an unlisted company under the Wealth Tax Rules, 1963. The appellant contested the valuation made by the Assessing Officer, which was based on break-up value, arguing that the applicable rules were ultra vires. The case highlights the importance of market value in asset valuation and clarifies that rules lacking such reference are invalid. The Tribunal's decision underscores the significance of adhering to established legal frameworks in tax assessments and reinforces the principle that the break-up value should be considered as the market value for unlisted shares. This ruling is significant for taxpayers and legal practitioners dealing with wealth tax assessments, as it clarifies the legal standards for valuing unlisted company shares, ensuring fair treatment in tax matters. The keywords trending in this context include 'Wealth Tax', 'Valuation of Shares', 'Market Value', 'Tax Law', and 'Income Tax Tribunal'.... |
| 2013 SLD 247 | I.T.A. No. 2053/LB/2012 , decided on 04.04.2013 | This case revolves around the tax assessments made against M/s. Ovex Technologies Pakistan (Pvt.) Ltd. for the tax years 2010 and 2011. The company was assessed under the Income Tax Ordinance, 2001, specifically under Section 120, which was later challenged due to discrepancies in the application of minimum tax liabilities. The Appellate Tribunal ruled that the minimum tax regime, as per Section 113, applies to resident companies providing services, thus vacating the earlier assessments which were deemed erroneous. The case highlighted the importance of adhering to Federal Board of Revenue circulars that clarify tax obligations for service providers, ensuring that companies are taxed fairly under the correct provisions of law. This ruling is significant for businesses in Pakistan, particularly in the IT and service sectors, as it clarifies the tax treatment they should expect. Understanding these tax regulations is crucial for compliance and financial planning, making this case a vital... |
| 1989 SLD 1981, 1989 SCMR 1941 | Civil Petition for Leave to Appeal No. 496 of 1985 , decided on 25.03.1989 | This case revolved around the appointment of a Lambardar under the West Pakistan Land Revenue Act. The Supreme Court of Pakistan, presided by Justices Muhammad Afzal Zullah and Saad Saood Jan, evaluated the merits of the case and upheld the Lahore High Court's decision to deny writ jurisdiction. The Court cited precedent from Sharaf Din v. Qazi Abdul Jalil, reinforcing the principle that administrative decisions should not be interfered with unless there are compelling reasons. This ruling reflects the judiciary's commitment to maintaining the integrity of local governance processes and the legal framework surrounding land revenue administration. Keywords: Lambardar appointment, writ jurisdiction, Supreme Court Pakistan, land revenue act, legal precedent.... |
| 2003 SLD 3922, 2003 PLD 60 | Criminal Jail Appeal No. S 1 of 2002 , decided on 12.10.2002 | In the case of Bashir Ahmad vs. The State, the Balochistan High Court addressed the appeal of Bashir Ahmad, who was convicted under section 302 of the Penal Code for the murder of Naseer Khan. The court examined the evidence presented, notably the testimony of Mir Hassan, the son of the deceased, who was the sole eyewitness. The court found that the motive for the murder was established, as it stemmed from a dispute over a sum of money related to flood relief. The evidence provided by the prosecution included corroborative testimonies and medical reports that confirmed the cause of death. Despite the defense's attempts to challenge the credibility of the eyewitness, the court ruled that his account was reliable. The decision emphasized that the relationship of the eyewitness to the deceased did not discredit his testimony, and the unexplained abscondence of the accused further supported the prosecution's case. The appeal was ultimately dismissed, affirming the trial court's sentence of... |
| 2016 SLD 3489, 2016 PLC 1074, 2016 PLJ 60 | I.C.A. No. 565 of 2015 in Writ Petition No. 5406 o , decided on 09.07.2015 | In the case I.C.A. No. 565 of 2015 in Writ Petition No. 5406 of 2011, the Lahore High Court ruled on the financial independence of the judiciary, specifically regarding the increase of Judicial Allowance and Ad hoc Allowance for its employees. The court clarified that the High Court possesses budgetary control and can determine its own administrative expenses, including remuneration for its staff, without requiring the consent of the Provincial Governor. This case is significant in establishing the judiciary's autonomy in financial matters and highlights the separation of powers principle, ensuring that the judiciary is not subject to the executive's or legislature's approval for its operational expenses. The judgment reinforces the principle that employees of the High Court are not civil servants under the Provincial Government's control, thereby protecting their rights to allowances as determined by the Chief Justice. The decision is a landmark ruling in affirming judicial independen... |
| 2018 SLD 1970, 2018 PLJ 583 | Crl. Misc. No. 6960-B of 2017 , decided on 06.12.2017 | In the case of Mujahid Ali vs. State and Another, the Lahore High Court addressed a petition for post-arrest bail concerning allegations of attempted murder under Section 324 of the Pakistan Penal Code. The court highlighted the significance of a fair trial and the presumption of innocence, noting that the petitioner had been in custody for over two months without trial. The ruling stressed that the determination of culpability should occur during the trial phase and not during bail hearings. The court found inconsistencies in the prosecution's case, including the lack of recovered evidence and the potential for conflicting narratives between the parties involved. The decision underscored the importance of speedy justice and the rights of the accused, ultimately granting bail while ensuring the legal proceedings would continue. This case reflects the judiciary’s commitment to uphold fundamental rights and prevent unjust detention.... |
| 2017 SLD 816, 2017 PTD 914, (2018) 118 TAX 67 | CUSTOMS APPEAL No. K-970 OF 2015 , decided on 30.08.2016 | This case addresses significant issues regarding customs law enforcement and the limits of authority exercised by customs officials in Pakistan. The Customs Appellate Tribunal evaluated the actions of the Deputy Collector of Customs who reopened a finalized assessment order without following the correct legal procedures. The court ruled that the original assessment and clearance order, once passed, should remain intact unless formally challenged through the appropriate appellate channels. The tribunal's decision underscores the importance of due process and the necessity for customs officials to operate within their defined legal powers, thus preventing arbitrary actions that could undermine the principles of fairness and justice in customs operations. The case highlights the delicate balance between regulatory enforcement and the rights of importers, ensuring that any changes to customs assessments are backed by substantial legal grounds. Keywords such as 'Customs Appellate Tribunal',... |
| 1981 SLD 607, 1981 SCMR 1130 | Criminal Petitions for Special Leave to Appeal Nos , decided on 11.06.1980 | This case concerns the conviction of Mian Khan and Liaquat Ali for the murder of Sarwar, based on compelling evidence including eyewitness testimonies and the recovery of firearms used in the commission of the crime. The incident occurred in broad daylight, and the FIR detailed the sequence of events and the involvement of the accused. The case highlights the standards of evidence required in murder cases, particularly in relation to the use of firearms and the necessity of corroborative evidence. The acquittal of Ghulam Hussain, who was found to be unarmed, was based on the lack of evidence linking him to the murder beyond a mere call to action. The court's decision reaffirms the importance of thorough investigation and the weight of eyewitness accounts in criminal proceedings.... |
| 1977 SLD 9, 1977 PLD 973 | Suit No. 379 of 1972 , decided on 31.05.1977 | This case revolves around arbitration proceedings initiated due to disputes arising from an agreement between M. Ameen M. Bashir Ltd. and Haji Soomar Haji Hajjan Potoli regarding the supply of cotton. The arbitrators awarded a sum to the plaintiffs but the defendants contested the award on grounds of misconduct, claiming they did not receive adequate notice of the arbitration hearing due to the prevailing war conditions. The Sindh High Court upheld the principles of natural justice, emphasizing that arbitrators must ensure both parties have a fair opportunity to present evidence. The court ultimately ruled that the arbitrators had acted improperly by not allowing the defendants to participate in the proceedings, leading to the award being set aside. This case highlights the importance of fair arbitration practices and the necessity of proper communication in legal proceedings, especially in challenging circumstances. Keywords include arbitration misconduct, natural justice, and evidenc... |
| 2018 SLD 1468, 2018 YLR 1234 | W.P. No. 6472 of 2016 , decided on 10.05.2017 | In this case, the Lahore High Court dealt with a constitutional petition challenging the order passed in civil revision regarding the production of additional evidence in a suit for specific performance. The core issue revolved around the application of the doctrine of Res Judicata, which prevents the re-litigation of issues already decided upon. The Court underscored that the jurisdiction under Section 115 of the Civil Procedure Code is primarily meant for correcting jurisdictional defects and material illegalities. The petitioners argued that the revisional court had committed an error by allowing a subsequent application for additional evidence, which was essentially identical to a previously dismissed application. The High Court ruled that the revisional order was illegal as it ignored the finality of the earlier decision. The judgment highlighted the importance of adhering to procedural rules and the significance of maintaining consistency in legal proceedings. It serves as a crit... |
| 2008 SLD 2566 = (2008) 306 ITR 239 | TAX CASE (APPEAL) NO. 1075 OF 2007 , decided on 13.07.2007 | In the case of Commissioner of Income-tax v. S. Ramaamirtham, the Madras High Court addressed the tax treatment of income derived from the sale of shares by a registered share and stock broker. The primary issue was whether the income should be classified as 'capital gains' or as 'profits and gains of business'. The court concluded that since the assessee maintained separate accounts for trading and investment and had a clear intention of investing in shares, the surplus from the sale of shares should be taxed as capital gains. This case highlights the significance of intent and the proper classification of income for tax purposes, offering insight into capital gains tax regulations under the Income-tax Act, 1961. The ruling reinforces the principle that traders can also be investors and that their intentions should guide tax assessments. This decision serves as a precedent for similar cases involving share transactions, capital gains, and the interpretation of tax laws.... |
| 2009 SLD 2973 = (2009) 315 ITR 468 | IT APPEAL No. 231 OF 2002 , decided on 28.02.2008 | This case involves the Karnataka State Agro Corn Products Ltd. challenging the decision of the Deputy Commissioner of Income Tax regarding the assessment of income under the Income-tax Act, 1961. The key issues addressed were whether certain amounts collected for administrative expenses and interest earned from deposits should be classified as income. The court highlighted the importance of determining the fiduciary capacity in which these amounts were held and whether they should be considered business income or income from other sources. The decision underscores the necessity for clear findings by the Assessing Officer when categorizing income, especially in complex cases involving government aid and fiduciary responsibilities. The ruling emphasizes the need for detailed examination of facts and adherence to legal standards in tax assessment, which is crucial for ensuring compliance with tax laws and fair treatment of taxpayers.... |
| 1992 SLD 2130, 1992 PLJ 340 | Writ Petition No.497 of 1984 , decided on 30.05.1992 | The case revolves around the writ petition filed by Kamil Hussain and another against the decision made by the Additional Commissioner (Revenue) of Lahore Division. The revision petition was dismissed by the Member (Revenue) of the Board of Revenue, Punjab, which led to this constitutional challenge. The primary argument was that the Member failed to issue a speaking order and did not adequately consider the detailed arguments presented. The Lahore High Court found that the Member's dismissal of the revision petition lacked justification and clarity, leading to a decision to remand the matter for reevaluation. This case underscores the importance of due process and the necessity for administrative decisions to be well-reasoned and transparent. The ruling emphasizes the need for public authorities to engage thoughtfully with the cases before them, ensuring that all parties receive fair treatment under the law. Keywords: Writ Petition, Lahore High Court, Revenue Board, Administrative Law... |
| 1982 SLD 249, 1982 SCMR 288 | Criminal Petition for Special Leave to Appeal No. , decided on 14.05.1980 | This case revolves around a criminal petition filed by Mustafa against the acquittal of Muhammad Siddique and others by the Lahore High Court. The case stemmed from a violent incident involving a bitter blood feud between two parties. Despite multiple witnesses and allegations of murder, the High Court acquitted the accused based on a lack of credible evidence. The Supreme Court reviewed the High Court's decision, emphasizing the absence of misreading of evidence and the detailed rationale provided by the lower court. The Court dismissed the petition, reinforcing the principle that the prosecution must meet a high burden of proof in criminal cases. This case underscores the complexities of criminal law, the importance of reliable witness testimony, and the standards required for a successful appeal in the Pakistani legal system. Keywords such as 'Supreme Court of Pakistan', 'criminal law', 'murder acquittal', and 'eyewitness reliability' are crucial for understanding the legal principl... |
| 1989 SLD 1162, 1989 PLC 205 | Old Appeals Nos.197(L) of 1984 and New No.215(R) o , decided on 14.11.1988 | In the case of Old Appeals Nos.197(L) of 1984 and New No.215(R) of 1985, the Federal Service Tribunal dealt with the appeal of Muhammad Zafar Sohail against his termination from the Airports Security Force. The Tribunal, led by judges Ch. A. Rahman Khan and Misbah Ullah Khan, ruled that the termination was valid as it was executed under Martial Law Regulations. The Tribunal emphasized that it had no jurisdiction to overturn the decision due to the legal framework established by the Constitution of Pakistan, specifically Article 270-A and related regulations. This case highlights the limitations of judicial authority in matters involving Martial Law, reinforcing the principle that certain governmental actions are shielded from judicial review. Keywords: Federal Service Tribunal, termination of services, jurisdiction, Martial Law Regulations, Constitution of Pakistan.... |
| 2008 SLD 6783, 2008 PCRLJ 244 | Criminal Miscellaneous No.8 of 2007 , decided on 07.11.2007 | This case involves the Northern Areas Court of Appeals addressing the procedural aspects of criminal law as outlined in the Criminal Procedure Code and the Penal Code. The main issue revolved around the legality of the trial court's decision to return the challan to the police for reinvestigation after cognizance had already been taken. The court emphasized the duty of the trial court to proceed with the case once cognizance is established, and that any withdrawal of the challan must be substantiated with reasons. The ruling highlighted the importance of following due process in criminal proceedings and upheld the rights of the complainant, ensuring that the case remains active in the trial court. This decision reinforces the legal framework governing criminal procedure and the responsibilities of judicial officers in handling cases. Keywords: criminal law, procedural law, legal framework, due process, trial court.... |
| 1986 SLD 1497, (1986) 159 ITR 938 | CIVIL APPEAL No. 1247 OF 1980 , decided on 08.01.1986 | In the case of D.V. Bapat v. Tata Iron & Steel Co. Ltd., the Supreme Court addressed the complexities surrounding tax deductions for gratuity liabilities under section 40A(7) of the Income-tax Act, 1961. The case arose after the Income Tax Officer denied the assessee's claim for a deduction based on an actuarial valuation of gratuity liabilities for the assessment year 1973-74. The Supreme Court's ruling emphasized the necessity for the High Court to reassess the compliance of the assessee with the specific provisions of the law, particularly focusing on the conditions outlined in section 40A(7)(b)(ii). This ruling has significant implications for corporate tax practices, especially in the context of gratuity payments, and serves as a crucial precedent for future cases involving tax deductions and compliance with statutory provisions.... |
| 1988 SLD 2547, 1988 SCMR 1316 | Civil Appeal No. 50 of 1988 , decided on 14.05.1988 | This case revolves around the appeal filed by the Senior Civil Judge against the N.W.F.P. Service Tribunal's decision to reinstate Bashir Hussain, a Civil Nazir, who was removed from service due to misconduct involving financial defalcation. The Supreme Court examined whether the Tribunal had the authority to set aside the removal order entirely or simply reduce the punishment. The Court found significant procedural defects in the original proceedings, particularly violations of mandatory rules established in the Efficiency and Discipline Rules. The ruling highlighted the necessity for proper procedural conduct in administrative disciplinary matters, ensuring that government employees are treated fairly and justly under the law. This case serves as a critical reference for future instances involving procedural compliance in disciplinary actions within government services. Keywords: Supreme Court of Pakistan, Bashir Hussain, procedural defects, government servants, disciplinary action, ... |
| 2006 SLD 3227, (2006) 287 ITR 365 | ... | |
| 1987 SLD 1699, 1987 SCMR 1313 | Civil Appeal No. 201 of 1980 , decided on 19.04.1987 | In the case of Civil Appeal No. 201 of 1980, the Supreme Court of Pakistan addressed the issue of rent default under the West Pakistan Urban Rent Restriction Ordinance. The appellant, INAYAT ULLAH, sought to eject the respondents, ZAHOOR-UD-DIN and another, citing non-payment of rent. The Rent Controller initially ruled in favor of the appellant, but the High Court reversed this decision, leading to the appeal before the Supreme Court. The core issue was whether the respondents' default in rent payment was wilful. The Supreme Court found that the landlord's refusal to accept rent payments constituted an obstruction to the tenants, who attempted to pay rent through alternative means. The court emphasized the importance of fair conduct in landlord-tenant relationships and ruled that the respondents were not wilful defaulters. This case reinforces tenants' rights and highlights the responsibilities of landlords in maintaining a fair rental process.... |
| 1966 SLD 154 = (1966) 60 ITR 169 | CIVIL APPEAL NO. 969 OF 1964 , decided on 10.12.1965 | This case involves a significant dispute regarding the taxability of profits received by Mewar Textile Mills Ltd. on amounts from railway receipts in the names of consignees. The Supreme Court of India addressed the procedural aspects of the High Court's advisory jurisdiction under the Income-tax Act, emphasizing the need for clarity in the facts presented, particularly concerning the disputed amount of Rs. 2,73,488. The Court highlighted that the High Court's failure to deal with this item necessitated a remand for further examination. This case underscores the complexities of tax law in India, particularly the requirements for presenting evidence and the limits of judicial review in tax matters. The decision reinforces the importance of procedural integrity in tax assessments and the role of appellate bodies in ensuring that all relevant facts are duly considered before reaching a conclusion. Trending keywords include 'income tax', 'Supreme Court', 'tax liability', 'judicial review',... |
| 1987 SLD 2733, (1987) 163 ITR 172 | This case revolves around the interpretation of Section 271(1)(c) of the Income-tax Act, 1961, concerning the imposition of penalties for the concealment of income. The Rajasthan High Court examined whether penalties should be assessed based on the law applicable at the time of the initial return filing or the law in effect at the time of the penalty proceedings. Citing the precedent established in Brij Mohan v. CIT, the court concluded that the law relevant to the date of the return filing is applicable. This case underscores the criticality of understanding the legal framework in tax law and emphasizes the necessity for taxpayers to be aware of the implications of their actions at the time of income declaration. The decision serves as a guiding principle for future cases involving similar issues of tax penalties, ensuring that taxpayers are treated fairly based on the laws as they existed at the time of their actions. It also highlights the role of judicial interpretation in shaping ... | |
| 1987 SLD 1687, 1987 SCMR 967 | Criminal Appeals Nos. 63 and 64 of 1982 , decided on 03.02.1987 | In the case of Criminal Appeals Nos. 63 and 64 of 1982, the Supreme Court of Pakistan reviewed the appeals concerning the conviction and sentencing of Tariq Pervaiz for the murder of two individuals. The Court examined the evidence presented, including testimonies from eye-witnesses and the circumstances surrounding the altercation that led to the murders. The Court acknowledged mitigating circumstances, including the convict's age and lack of direct motive, ultimately deciding to reduce the death penalty to life imprisonment. This case highlights critical aspects of criminal law, including the importance of evidence, the role of mitigating factors in sentencing, and the judicial process involved in appeals. Legal professionals and scholars can glean insights into the application of Section 302 of the Penal Code and the procedural nuances of the appeals process in Pakistan's judicial system.... |
| 1987 SLD 341, 1987 SCMR 433 | Civil Petition No. 666 of 1986 , decided on 18.10.1986 | This case revolves around the petitioner's appeal against his removal from service, which was accepted on technical grounds by the Service Tribunal. The core issue was whether the order for removal was passed by the competent authority. The Tribunal's decision to reinstate the petitioner, while allowing the competent authority to proceed afresh if desired, raised questions about the validity of such directions. Legal principles regarding the authority of the Tribunal and procedural adherence were significant in this case. The outcome emphasized the importance of procedural correctness over substantive merits in administrative decisions. The case highlights the judicial scrutiny of administrative actions and the balance between technical compliance and substantive justice, making it a key reference point in administrative law discussions.... |
| 2024 SLD 4697, 2024 PLJ 680 | C.P.L.As. 210, 211, 212 and 213 of 2024 , decided on 30.01.2024 | This case revolves around the eligibility of candidates to contest elections under the Elections Act, 2017. The Supreme Court of Pakistan addressed the issue of whether a candidate can be disqualified for non-attendance during the scrutiny of nomination papers and for failing to disclose a criminal case. The Court highlighted that the legal framework does not impose a mandatory requirement for candidates to be present during scrutiny and stated that the mere allegation of being an absconder does not automatically disqualify an individual from contesting elections. This landmark decision reinforces the principles of electoral participation and the rights of candidates, ensuring that legal technicalities do not impede the democratic process. Keywords: Elections Act, Supreme Court, candidate eligibility, electoral participation, General Elections 2024.... |
| 2013 SLD 632, 2013 CLC 97 | Civil Revision No.669/P of 2012 , decided on 31.08.2012 | In the case of Civil Revision No.669/P of 2012, the Peshawar High Court addressed a dispute over inheritance rights concerning the property of the deceased Ajarh Khan. The petitioner, DILAWAR KHAN, claimed to be the sole legal heir of Ajarh Khan, who died issueless. However, the court determined that the petitioner provided inadequate evidence to support his claim, particularly lacking a pedigree table to prove his relationship to the deceased. The court emphasized that the deceased had three daughters, which legally precluded the petitioner from claiming exclusive ownership of the property in question. The decision highlighted the importance of proper legal documentation and adherence to inheritance laws, ultimately leading to the dismissal of the petition. This case underscores the complexities of inheritance law and the necessity for individuals to substantiate their claims with credible evidence, especially in matters involving multiple potential heirs. It serves as a critical remi... |
| 2018 SLD 425, 2018 CLC 188 | Suit No. 1325 of 1999 , decided on 12.06.2017 | In the case between CHINA INTERNATIONAL WATER AND ELECTRIC CORPORATION and PAKISTAN WATER AND POWER DEVELOPMENT AUTHORITY (WAPDA), the Sindh High Court focused on the objections to an arbitration award under the Arbitration Act, 1940. The primary issue was whether WAPDA had defaulted on the payment as per the contract terms. The court emphasized that the arbitrator's award could only be set aside if a clear error was evident. It was concluded that the payment timeline had been miscalculated, and the cheque issued was valid, leading to the determination that WAPDA had fulfilled its obligations. The court's ruling highlighted the importance of accurate interpretation of contract terms and the distinction between contractual obligations and the role of arbitration in resolving disputes. This case underscores the significance of adhering to contractual timelines and the legal interpretations surrounding them in arbitration cases.... |
| 2016 SLD 3720, 2016 YLR 1255 | Criminal Appeal No. 338 of 2011 , decided on 02.01.2016 | In the case of MST. Shumaila vs. The State, the Sindh High Court addressed the complexities surrounding the charge of Qatl-i-amd under Section 302 of the Penal Code. This appeal arose from a conviction by the trial court that sentenced MST. Shumaila to life imprisonment for allegedly murdering her husband, Maqsood Ali. The prosecution's case was primarily based on circumstantial evidence, which the trial court misinterpreted. The absence of the alleged murder weapon and the failure to establish a motive were critical factors in the High Court's decision. The medical evidence presented was deemed substandard, casting doubt on the prosecution's claims of strangulation. This case underscores the importance of rigorous standards in criminal prosecutions, particularly the necessity for reliable evidence and the presumption of innocence until proven guilty. It highlights the judicial system's responsibility to protect individuals from wrongful conviction, a principle that resonates deeply wi... |
| 1992 SLD 977, 1992 CLC 1723 | R.SA. No. 192 of 1986 , decided on 27.02.1991 | The case of R.SA. No. 192 of 1986 before the Lahore High Court revolves around the Punjab Pre-emption Act of 1913, specifically section 7, which concerns pre-emption rights in urban properties. The case highlights the significance of established local customs regarding pre-emption, particularly in the context of Chiniot City. The court found that the custom of pre-emption was well-documented and prevailed in the area where the disputed property was located. The petitioners challenged this by arguing that the house was situated in a specific Mohallah, suggesting that it was an independent sub-division where the custom did not apply. However, the court ruled that mere claims lacked evidence, and the petitioners failed to substantiate their arguments. This case serves as a critical reference point for understanding pre-emption laws and customs in Pakistan, especially the importance of proving the existence of local customs in property disputes. Keywords: Punjab Pre-emption Act, pre-emptio... |
| 1989 SLD 2668 = (1989) 179 ITR 606 | In the case of Crossfield Traders v. Commissioner of Income Tax, the Kerala High Court examined the implications of time limits for assessments under the Income-tax Act, 1961, specifically under sections 129 and 153. The court found that the time taken for the assessee to be heard after requesting a hearing from the successor Income Tax Officer (ITO) should be excluded from the assessment deadline, thereby affirming the Tribunal's ruling. This case highlights the procedural nuances and the significance of the assessee's actions in tax assessment proceedings. It serves as an important reference for future cases regarding assessment timelines and the rights of taxpayers to be heard in the reassessment process. The decision reinforces the principle that taxpayers must be mindful of their requests and interactions with tax authorities, as these can impact legal timeframes and procedural outcomes. Essential keywords include 'Income Tax Act', 'Assessment Year', 'Reassessment', 'Time Limit', ... | |
| 1995 SLD 1434, 1995 PLC 718 | 520(R) of 1990 , decided on 18.02.1991 | This case revolves around Dr. Tariq Mahmood Malik's appeal against his transfer from WAPDA Hospital in Rawalpindi to Faisalabad. The appellant presented compelling evidence of his medical condition, specifically depression, and the need for continued treatment in Rawalpindi. Additionally, he highlighted significant domestic challenges following the death of his father, which included responsibilities towards his widowed sister and her children. The Federal Service Tribunal, recognizing the genuine hardships faced by the appellant, ultimately ruled in his favor, allowing him to continue serving in Rawalpindi as a Medical Officer. This decision emphasizes the Tribunal's commitment to considering personal circumstances and mental health in employment-related disputes. The ruling is significant for employees facing similar issues, underscoring the importance of compassionate grounds in employment law cases. Keywords: employment law, mental health, compassionate grounds, service tribunal, m... |
| 2007 SLD 1076, (2007) 289 ITR 77 | ... | |
| 1999 SLD 935, 1999 CLC 1127 | Civil Revision No.3 of 1991 , decided on 07.12.1998 | The case revolves around inheritance rights concerning the estate of Veeru. The Lahore High Court addressed the legal complexities surrounding the claims of the parties involved, particularly focusing on the maintainability of the revision petition filed by Fateh Muhammad and others against the findings of the lower courts. The court reiterated that in the absence of a challenge to the trial court's findings, which had attained finality, the revision petition lacked merit. The ruling reinforced the principles of inheritance law, emphasizing the significance of being a party to prior proceedings. This case highlights the critical importance of procedural adherence in civil litigation, particularly in relation to inheritance disputes, and serves as a precedent for future cases where the rights of legal heirs are contested. Key terms include inheritance rights, civil procedure, legal heirs, maintainability of revision, and judicial finality, making this case a notable reference in family ... |
| 2003 SLD 3421, 2003 PLD 126 | Criminal Review Petition No. 29 of 2002 in Crimina , decided on 18.11.2002 | This case revolves around the dismissal of a review petition by the Supreme Court of Pakistan. The court ruled that the advocate who entered the case at a later stage could not represent the petitioner in the review petition due to the stipulations of the Supreme Court Rules, 1980. The decision highlighted the importance of consistency in legal representation and adherence to procedural rules. The ruling reinforces that advocates who did not participate in the original appeal cannot claim the right to argue a review petition unless explicitly permitted by the court. This decision is significant for legal practitioners regarding the procedural requirements for review petitions in Pakistan and emphasizes the need for proper legal representation throughout the judicial process. The case references several precedents to substantiate the ruling, including Yousaf Ali Khan v. The State and Abdul Majeed v. Chief Settlement Commissioner, which outline the strict adherence to the rules governing... |
| 1985 SLD 234, 1985 PLD 207 | Criminal Appeal No. 17 of 1982 , decided on 09.02.1985 | In the landmark case of Muhammad Rafiq vs. The State, the Supreme Court of Pakistan deliberated on the complexities of criminal law, particularly concerning the death penalty and the implications of compromise agreements in murder cases. The appellant, Muhammad Rafiq, had been convicted of murder under Section 302 of the Penal Code and sentenced to death. However, following a compromise reached with the legal guardian of the deceased, the court reassessed the circumstances surrounding the case. The decision underscored the court's commitment to justice, emphasizing the balance between legal repercussions and the human aspect of reconciliation among affected parties. This case sets a precedent in the application of mitigating circumstances, particularly in cases involving serious offenses, highlighting the evolving nature of legal interpretations in Pakistan's judicial system. It serves as an important reference for future cases involving similar legal principles and the role of comprom... |
| 2002 SLD 2511, 2002 PLD 460 | Civil Appeals Nos. 1242 to 1246 of 1997 and 1248 t , decided on 28.01.2002 | This case involves the interpretation of Article 151 of the Constitution of Pakistan, which guarantees free trade and commerce between provinces. The Supreme Court addressed the legality of the North-West Frontier Province's Tobacco Development Cess, imposed on the movement of tobacco. The court concluded that the cess does not violate constitutional provisions as it serves a compensatory purpose for development. The ruling highlights the balance between legislative authority and executive powers, emphasizing the need for clear guidelines to prevent arbitrary taxation. This decision is significant in the context of provincial legislative powers and inter-provincial trade facilitation.... |
| 2024 SLD 4796, (2024) 130 TAX 208 | High Court Appeal No.92 of 2023 , decided on 28.03.2024 | This case revolves around the challenge to a gas tariff notification issued by OGRA that increased the natural gas tariff for retail consumers. The Appellants, who are industrial consumers, contended that they should not be classified as 'Captive Power Producers' and argued against the legality of the tariff increase. The court upheld the validity of the notification while clarifying its prospective application. The decision also addressed the implications of the gas development surcharge and the definition of captive power plants under current regulations. This ruling is significant for understanding the regulatory landscape of gas tariffs and consumer classifications in Pakistan, particularly in the context of energy production and consumption.... |
| 1958 SLD 148, 1958 PLD 104 | Writ Petition No. 436 of 1957 , decided on 10.12.1957 | In the case of Writ Petition No. 436 of 1957, the Lahore High Court addressed the legality of detention orders issued under the West Punjab Public Safety Act, 1949. The case involved Abdul Aziz alias Labha, challenging the orders made by the District Magistrate of Lahore and the Government of West Pakistan. The court noted that the law allows for preventive detention for safeguarding public safety, and the petitioners argued that the detention violated constitutional rights. However, the judges concluded that the provisions of the Constitution were met, particularly Article 7, which ensures the rights of detainees. The court's ruling reinforced the interpretation of preventive detention laws in Pakistan, emphasizing the balance between public safety and individual rights. The decision has implications for future cases involving preventive detention, highlighting the importance of adhering to constitutional requirements. Keywords such as 'preventive detention', 'legal rights', 'Lahore H... |
| 1994 SLD 355, 1994 PLD 120 | Civil Appeal No. 318 of 1992 , decided on 21.10.1993 | In the landmark case of Civil Appeal No. 318 of 1992, the Supreme Court of Pakistan examined the nuances of pre-emption rights under the Punjab Pre-emption Act. The case revolved around the sale of land where the respondent, Mst. Nisar Fatima, claimed a superior right of pre-emption against the vendees. The court analyzed the intent of the parties regarding the completion of sale upon registration, ruling that possession obtained prior to the sale deed registration did not confer a legal basis for pre-emption. This decision underscores the importance of statutory compliance and the necessity of registration in real estate transactions, especially in pre-emption cases. The ruling clarifies the application of the doctrine of sinker and reinforces the legal framework surrounding pre-emption rights, making it a significant reference point for future cases in Pakistan. Keywords such as 'pre-emption rights', 'Punjab Pre-emption Act', and 'real estate law' are essential for legal research and... |
| 2002 SLD 907, 2002 PCRLJ 359 | Criminal Appeal No.5 of 1997 , decided on 02.05.2001 | In the case of Criminal Appeal No.5 of 1997, the Peshawar High Court addressed serious allegations against Abdur Rehman and his co-accused regarding the murder of Muhammad Ayub. The court's detailed examination revealed significant issues with the prosecution's evidence, particularly regarding the testimony of hostile witnesses. It was noted that the witness, Gul Baz Akhtar, retracted his statements during cross-examination, indicating that he had not seen the accused commit the alleged crime. Additionally, the medical evidence presented did not support the prosecution's claims of a violent altercation leading to death. The court highlighted the necessity of independent corroboration for testimonies that are inconsistent or contradictory. Ultimately, the court concluded that the prosecution had not met its burden of proof, leading to the acquittal of the accused. This case serves as a critical reminder of the legal principles surrounding the evaluation of evidence and the rights of def... |
| 2011 SLD 2945 = (2011) 339 ITR 91 | ITA No. 445 of 2008 , decided on 01.01.2011 | In the case of Tulip Star Hotels Ltd. v. Commissioner of Income Tax, the Delhi High Court addressed the issue of bad debts under the Income-tax Act, 1961. The court examined two key transactions involving the assessee, a non-banking financial company, which had written off significant amounts as bad debts. The court found that the debts arose from normal business activities, including guarantees provided for loans to associated companies. It highlighted the importance of demonstrating that debts were irrecoverable, which the tribunal established through a thorough review of the facts. The decision emphasized the role of non-banking financial companies in lending and the treatment of such transactions under tax law. This case is significant for financial entities in understanding the criteria for claiming bad debts and the legal interpretations that support these claims.... |
| 1980 SLD 1481, 1980 PLC 557 | Appeal No. 98 of 1976 , decided on 31.01.1979 | The case revolves around the appeal of Muhammad Ayub against his dismissal from the Sindh Police under the West Pakistan (Efficiency and Discipline) Rules. The Service Tribunal scrutinized the inquiry process and found significant flaws in the evidence presented. The charges were primarily based on the testimony of a single witness, Superintendent of Police Naqi Zaidi, who lacked personal knowledge and relied on statements from other witnesses that were later recanted. The Tribunal ruled that the evidence was insufficient to uphold the charges, thus reinstating Ayub's position. This case underscores the importance of credible evidence in disciplinary actions within civil services, emphasizing fairness and due process. Trending keywords include 'disciplinary action', 'civil service', 'employment law', and 'service tribunal decisions'.... |
| 2003 SLD 2546, 2003 CLC 725 | Civil Revision No. 1846-D of 1998 , decided on 09.07.2002 | In the case of Khadim Hussain vs. Mst. Rashida Khanum, the Lahore High Court addressed a civil revision regarding the specific performance of a land sale agreement. The plaintiff, Khadim Hussain, claimed that the defendants had entered into a contract to sell him 4 Kanals and 16 Marlas of land. However, the defendants denied executing such an agreement. The court found that while a receipt was signed by the husband of one defendant, it did not establish a valid agreement for the entire land. The evidence only supported a claim for 1 Kanal of land. Ultimately, the court modified the lower court's decision, allowing specific performance only for the 1 Kanal in possession of the plaintiff and ordering a refund of the excess amount paid. This case highlights the importance of clear agreements and the necessity of substantial evidence to enforce specific performance, particularly under the Specific Relief Act.... |
| 1983 SLD 971, (1983) 142 ITR 298 | IT REFERENCE NO 179 OF 1971 | In this case, the Bombay High Court considered a pivotal question related to the Income-tax Act, 1961, specifically focusing on the interpretation of sections 43(1) and 43(6)(b). The court's determination revolved around whether any adjustments should be made concerning contributions made by customers, which had implications for calculating the actual cost or written down value of assets. This case underscores the importance of established judicial precedents in tax law, clarifying how previous rulings influence current interpretations. The decision highlights the ongoing complexities in tax legislation and the need for precise legal interpretations to ensure fair tax assessments. The court ultimately ruled in favor of the Revenue, reinforcing the principle that established judicial interpretations should guide current cases. This ruling is significant for tax practitioners and entities involved in tax compliance, offering clarity on how contributions by customers are treated under the... |
| 1996 SLD 1390, 1996 CLC 686 | Civil Revision No. 22-D of 1995 , decided on 15.10.1995 | This case revolves around a pre-emption dispute in which Mst. Zainab Khatoon successfully claimed ownership of a property after a decree was issued in her favor following her timely deposit of the pre-emption amount. The Lahore High Court examined the obligations of the Revenue Authorities to implement the court's decree under the West Pakistan Land Revenue Act, 1967. The court clarified that ownership is secured through the timely payment of the decretal amount and that the Revenue Authorities must act in accordance with the decree, further solidifying the legal framework surrounding property rights and pre-emption laws. This case highlights the importance of understanding pre-emption laws and the procedural requirements for executing property rights in Pakistan, making it a significant reference for future cases involving land disputes and property ownership.... |
| 2024 SLD 74, 2024 PLD 1 | Writ Petitions Nos. 533-P, 572-P and 592-P of 2023 , decided on 08.03.2023 | This case addresses the legality of a notification issued by the Election Commission of Pakistan that suspended local government elections in Khyber Pakhtunkhwa. The petitioners, local government members, challenged the notification on constitutional grounds, asserting that it violated Article 140A of the Constitution, which mandates the establishment and continuity of local governments. The Peshawar High Court found that the Election Commission lacked authority to issue such a suspension without valid reasons. The judgment reinforced the importance of local governance and the constitutional framework that supports it, emphasizing that any disruption to local government functions undermines democratic principles. The ruling is significant as it reaffirms the role of local governments in facilitating grassroots political participation and governance, aligning with contemporary discussions on local democracy and accountability.... |
| 1993 SLD 1198, 1993 PLC 189 | KAR-170 of 1992 , decided on 08.09.1992 | This case involves the dismissal of an appeal by a clerk who was terminated from his position on grounds of dishonesty. The Labour Appellate Tribunal ruled that the respondent establishment was exempt from the Industrial Relations Ordinance, thus validating the termination. The case highlights key legal principles surrounding employment law, particularly the exemptions applicable under the Industrial Relations Ordinance and related standing orders. The decision underscores the authority of the government to exempt certain establishments from compliance with labor laws, which ultimately impacted the outcome of the appeal. The case serves as a significant reference point for employment disputes and the jurisdiction of labor courts in matters involving exempt establishments.... |
| 2021 SLD 2246, 2021 PLJ 30 | C.A. No. 285 of 2019 , decided on 17.06.2020 | The case revolves around the appeal concerning the upgradation of the post of Calligrapher within the Council of Islamic Ideology in Azad Jammu and Kashmir. The respondent, having initially been appointed as Calligrapher (B-6), sought relief through a writ petition after the post was upgraded in other government departments. The Supreme Court of Pakistan upheld the High Court's ruling, affirming that the respondent was entitled to the same benefits as similarly situated employees. This case highlights issues of employment rights, administrative justice, and the interpretation of constitutional provisions related to public service in Azad Jammu and Kashmir. Key legal principles regarding equal treatment and non-discrimination in public employment were reaffirmed, making this case significant for future employment-related litigations.... |
| 2002 SLD 404, 2002 PTD 2714 | P.T.R. No. 138 of 2001 , decided on 08.04.2002 | In the case P.T.R. No. 138 of 2001, the Lahore High Court addressed the legal implications of the Workers' Welfare Fund Ordinance, 1971, particularly concerning the obligations of exempt industrial undertakings to pay the WWF. The court examined the arguments presented by the Commissioner of Income Tax regarding the deletion of WWF and its applicability based on the total assessable income versus taxable income. After thorough consideration of the legal framework and previous Supreme Court rulings, the court concluded that the questions posed by the Commissioner were not entertainable, thereby reinforcing the established legal precedent. This case highlights the complexities of tax law and the importance of adhering to judicial determinations in similar disputes. The decision emphasizes the necessity for clarity in the application of tax laws and the implications for industrial undertakings, which is crucial for ensuring compliance and understanding tax liabilities. The ruling serves a... |
| 1943 SLD 14, (1943) 11 ITR 513 | D-2741 of 1943 , decided on 06.09.1943 | In the case of Raja Bahadur Kamakshya Narain Singh of Ramgarh v. Commissioner of Income Tax, the Privy Council examined the nature of mining royalties and their classification under the Income-tax Act. The central issue revolved around whether the royalties, which the petitioner received for leasing out coal mines, should be treated as income or capital receipts. The court emphasized that the royalties constituted income from other sources as defined in Sections 6(vi) and 12(1) of the Indian Income-tax Act 1922. The decision highlighted the distinction between capital receipts and income, affirming that the periodic payments made under the leases were to be considered income for tax purposes. The ruling established a precedent for future cases involving mining leases and income tax assessments, clarifying the interpretation of income in relation to royalties. This case is significant for tax law and provides insights into the treatment of income derived from natural resources, making i... |
| 1987 SLD 1007, 1987 PLC 129 | Writ Petition No. 4723 of 1985 , decided on 30.04.1986 | In this case, the Lahore High Court dealt with a writ petition challenging the orders of the National Industrial Relations Commission (N.I.R.C.) regarding unfair labor practices. The petitioners contested the N.I.R.C.'s jurisdiction to suspend their transfer orders of employees in light of a complaint from the P.I.D.B. Employees' Union. The court emphasized that the N.I.R.C. has the authority to intervene when unfair labor practices are suspected, allowing them to issue prohibitory orders to prevent such occurrences. This case underscores the legal framework surrounding labor relations in Pakistan and the balance between administrative decisions by employers and the protection of employees' rights under labor laws. The decision reaffirms the importance of the N.I.R.C. in adjudicating labor disputes and protecting the rights of workers, ultimately dismissing the petitioners' claims without costs. The ruling provides clarity on the jurisdictional limits of the High Court regarding interi... |
| 1978 SLD 923, 1978 PLC 34 | Application No. 299 of 1971 , decided on 01.04.1975 | In the case of Muhammad Ashraf vs. Punjab Road Transport Corporation, the Labour Appellate Tribunal addressed the wrongful dismissal of Muhammad Ashraf, a workman who had been dismissed from his position in 1968. The Tribunal ruled that Ashraf was entitled to re-instatement along with back wages and benefits that he would have received had he not been wrongfully dismissed. The ruling highlighted the significance of the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, emphasizing that workers who are unlawfully terminated should not only receive back wages but also the promotions and benefits that would have accrued during their absence from work. The Tribunal found that Ashraf's dismissal was a result of his union activities, which further solidified the ruling in favor of protecting workers' rights. The case serves as a critical reference for labor rights and the legal protections afforded to employees against unjust dismissal.... |
| 2009 SLD 351, 2009 PLD 235 | Writ Petition No. 6837 of 2008 , decided on 05.12.2008 | In this case, the Lahore High Court dealt with a constitutional petition regarding the illegal dispossession of property. The petitioner, Muhammad Habib, contested an order from the Additional Sessions Judge, who was acting as a Justice of Peace, regarding the restoration of possession of a disputed plot owned by Mst. Subhal Mai. The court highlighted the correct legal processes under the Criminal Procedure Code and the Specific Relief Act that should have been followed. The judgment clarified the limited role of the Justice of Peace and reinforced the necessity for judicial procedures in property disputes, ensuring that proper legal avenues are utilized to resolve such issues. The court ultimately set aside the earlier ruling, emphasizing the importance of adhering to the law and the correct jurisdiction in civil matters.... |
| 1985 SLD 2364, 1985 PLC 1118 | Kar.18 of 1984 , decided on 15.07.1985 | In the case of Messrs W. WOODWARD (PAKISTAN) Ltd. vs. Miss KHURSHID MALKANA, the Labour Appellate Tribunal in Sindh examined the legality of the termination of a Laboratory Assistant. The respondent claimed her termination was illegal and unfair, while the appellants argued she was not a 'workman' under the Industrial Relations Ordinance due to her salary and duties. The Tribunal found that despite the appellants' claims, the respondent's primary responsibilities were clerical in nature, and thus she qualified as a workman under the law. The Tribunal highlighted that the termination letter did not provide valid reasons as per legal standards, and the claim of post abolition was deemed an afterthought due to an advertisement for a similar position shortly after her termination. Consequently, the appeal was dismissed, and the Tribunal ordered the payment of back benefits to the respondent. This case underscores the importance of adhering to legal provisions regarding employee termination... |
| 1983 SLD 1075, (1983) 144 ITR 46 | Misc. Civil case No. 365 of 1980 , decided on 06.05.1983 | This case addresses the implications of Section 41(2) of the Income-tax Act, 1961, in the context of partnership dissolution and asset distribution. It emphasizes that upon the retirement of partners, the allocation of firm assets does not constitute a sale or transfer, but rather an adjustment of rights among partners. The ruling clarifies that a partnership does not hold legal ownership of assets separate from its partners, reinforcing the principle that asset distribution is a mutual agreement rather than a transactional sale. This case is significant for tax law and partnership regulations, particularly in understanding how partnerships manage asset allocation and taxation upon retirement or dissolution. It highlights keywords like 'Income-tax Act', 'partnership', 'asset distribution', and 'tax implications', which are trending in legal discussions.... |
| 2003 SLD 840, 2003 PTD 743, (2002) 86 TAX 115 | W.T.As. Nos.1012/LB and 1361/LB of 2001 , decided on 30.05.2002 | This case revolves around the assessment of wealth tax concerning the calculation of break-up value for shares held by Messrs Hasnain Construction (Pvt.) Ltd. The primary contention was whether the 'reserve for contractual obligation' should be treated as a free reserve. The Income Tax Appellate Tribunal found that the Assessing Officer did not adequately scrutinize the balance sheet, leading to an incorrect classification of reserves. The Tribunal highlighted the importance of fair play and justice, mandating that the assessee be given a chance to present their arguments before finalizing the assessment. The case is significant in clarifying the treatment of contractual obligations in financial assessments under the Wealth Tax Act and emphasizes the need for transparency and accuracy in financial reporting. Key laws involved include the Wealth Tax Act, Income Tax Act, and Wealth Tax Rules. This ruling sets a precedent for future cases involving the classification of reserves and provi... |
| 1973 SLD 481, (1973) 87 ITR 47 | IT REFERENCE No. 6 OF 1971 , decided on 22.07.1971 | In the case of 'Commissioner of Income Tax v. Sardari Lal Mehra', the Punjab and Haryana High Court addressed the issue of whether the sum of Rs. 10,900 received by the assessee from two lucky schemes constituted taxable income under the Income-tax Act, 1961. The court examined the nature of the schemes, determining that they were not business ventures but rather casual and non-recurring receipts. The decision highlighted the principles surrounding income taxation, particularly in cases involving unexpected gains from lotteries or similar schemes. The ruling reinforced the notion that not all financial gains are taxable and emphasized the importance of distinguishing between income and mere receipts. The judgment serves as a significant reference for similar cases, especially concerning casual income and the interpretation of the Income-tax Act's provisions. The keywords relevant to this case include: Income-tax Act, casual receipts, non-recurring income, taxation principles, and lucky... |