Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2016 SLD 318, 2016 PTD 969 | K-982 of 2012 , decided on 04.12.2015 | In the case of Customs Appeal No. K-982 of 2012, the Customs Appellate Tribunal addressed the legality of actions taken against Messrs Asif Textile Trading by the Directorate General of Intelligence and Investigation. The tribunal found that the Directorate General had no lawful authority to issue contravention reports or show cause notices against the appellant, as it had not been designated as an Officer of Inland Revenue. The tribunal highlighted several key legal principles, including the finality of assessment orders under the Customs Act, which had been improperly challenged by the Directorate General. Furthermore, the tribunal reiterated that the proper procedures for tax collection must be followed to ensure fairness and legality. This case is significant for businesses involved in imports, as it clarifies the boundaries of authority for tax officials and reinforces the importance of compliance with established legal frameworks. Keywords: Customs Appeal, Directorate General of ... |
| 2014 SLD 1975, (2014) 364 ITR 632 | IT APPEAL NO.1030 OF 2011 , decided on 06.05.2014 | In the case of Kansai Nerolac Paints Ltd. v. Deputy Commissioner of Income Tax, the Bombay High Court addressed the appeal concerning the imposition of penalties under the Income-tax Act, 1961 for short-term capital gains. The appellant argued that the penalty proceedings were invalid as the company had been amalgamated and was non-existent at the time of the proceedings. The court held that the Tribunal should have addressed the legal issue of whether proceedings could continue against a company that was no longer in existence due to amalgamation. This case highlights the importance of understanding the legal implications of company structures and the applicability of tax laws in such contexts.... |
| 1985 SLD 741, 1985 SCMR 1289 | Civil Petition for Leave to Appeal No. K-213 of 19 , decided on 11.06.1984 | In the case of Abdul Kadir Shaikh vs. Respondent, the Supreme Court of Pakistan addressed critical issues related to the burden of proof in civil suits, particularly concerning the recovery of money and the admissibility of expert testimony. The petitioner alleged that a payment of Rs. 23,000 was made under a receipt, which was denied by the respondent. The petitioner sought to prove the receipt's authenticity through a handwriting expert, whose adverse opinion was not pursued in court. The trial court ruled in favor of the petitioner, but the High Court overturned this decision on appeal, emphasizing the time-bar issue and the failure to substantiate the claim of payment. The Supreme Court upheld the High Court's findings, reiterating the importance of presenting compelling evidence and the legal implications of failing to summon expert witnesses when required. This case highlights the essential principles of civil procedure, including the significance of timely filing and the evident... |
| 1999 SLD 16, 1999 PTD 107, (1997) 225 ITR 37 | F.M.A.T.No. 2761 of 1994 with F.M.A.No.38 of 1997 , decided on 29.01.1997 | This case revolves around the interpretation of perquisites under the Indian Income Tax Act, specifically regarding residential accommodation provided by a nationalized bank to its officers. The central issue was whether the standard rent charged to the officers constituted a perquisite under Section 17(2) of the Act. The court concluded that since the rent was uniform and set by bank regulations, it did not qualify as a concession, which is a prerequisite for classifying it as a perquisite. The ruling reinforces the distinction between standard rent and concessional rent, clarifying tax obligations for employees receiving housing benefits. This decision is significant for tax law and employment regulations within government undertakings.... |
| 2020 SLD 994, 2020 CLC 884 | C.R. No. 233259 of 2018 , decided on 30.01.2020 | In the case of C.R. No. 233259 of 2018 heard by the Lahore High Court, the primary issue revolved around inheritance rights and the validity of a purported gift deed claimed by the petitioners, Fazal Maqsood and others. The petitioners alleged that their father had gifted them the entire property, while the respondents, including MST. Naseem Begum, contended that the gift deed was forged. The court found that the petitioners did not present the original gift deed during the trial, which significantly undermined their position. The court also noted that statements made by the sisters in favor of the petitioners were obtained under duress and could not be considered a lawful compromise. The ruling highlighted important legal principles regarding inheritance and the necessity for clear, mutual agreements in cases of compromise. The decision reinforces the stance that agreements lacking mutual consent and intention are not enforceable in court. This case serves as a significant reference f... |
| 2016 SLD 3721, 2016 YLR 1229 | C.R. No. 98-B of 2011 , decided on 12.11.2015 | In the case before the Peshawar High Court, the core issue revolved around a dispute regarding the specific performance of a sale agreement and redemption of mortgage. The plaintiffs sought specific performance of an agreement dated February 20, 2007, while the defendants sought a mortgage redemption. The trial court initially ruled in favor of the plaintiffs, but the appellate court reversed this decision, leading to the current revisions. The court analyzed the essential nature of time in the context of immovable property contracts, reiterating that time is not typically an essence unless clearly stipulated by the parties involved. The judgment highlighted the legal implications of failing to give notice regarding payment obligations and the significance of adhering to contractual terms. The rulings referenced previous case law, emphasizing the importance of notice in contractual agreements and the rights of parties in real estate transactions. Overall, this case serves as a critical... |
| 2020 SLD 770, 2020 CLC 717 | F.A.O. No. 62 of 2018 , decided on 27.08.2019 | In the case of F.A.O. No. 62 of 2018, the Balochistan High Court addressed the issues surrounding the eviction of a tenant based on the landlord's bona fide need for the premises. The court analyzed the provisions of the Balochistan Urban Rent Restriction Ordinance, specifically Section 13, which allows landlords to evict tenants if they can demonstrate a genuine need for the property. The ruling emphasized that landlords have the discretion to choose among their properties for personal use, and that the non-appearance of the landlord at the hearing did not undermine the validity of the attorney's statement provided during the proceedings. The decision reaffirmed the legal standards regarding tenant evictions and the evidentiary weight of testimonies provided by attorneys acting on behalf of landlords. This case is significant for both landlords and tenants, as it clarifies the rights of landlords to reclaim properties for legitimate personal use, while also highlighting the importance... |
| 1978 SLD 565, (1978) 112 ITR 178 | CIVIL MISC. WRIT PETITION No. 828 OF 1974 , decided on 16.12.1976 | In the case of Santosh Kumar Agarwal vs. Tax Recovery Officer, the Allahabad High Court addressed significant issues regarding the legality of provisional assessments under the Income-tax Act, 1961. The petitioner challenged the actions of the Income Tax Officer (ITO) who had issued provisional assessments for the assessment years 1954-55 and 1955-56 before the petitioner submitted his tax returns. The court found that these assessments were void ab initio, meaning they were invalid from the outset. This decision is critical as it underscores the importance of following lawful procedures in tax assessments and recovery. The court's ruling also highlights the necessity for tax authorities to issue fresh demand notices and recovery certificates following any adjustments or rectifications, as established in prior case law. This case serves as a precedent for similar disputes involving tax recovery processes and reinforces taxpayers' rights against unlawful tax collection practices.... |
| 2018 SLD 567, 2018 MLD 577 | Criminal Miscellaneous No. 45 of 2016 , decided on 04.08.2016 | In the case of Criminal Miscellaneous No. 45 of 2016, the court addressed the petition for cancellation of bail for the respondents who were accused of serious offenses, including terrorism-related crimes under the Anti Terrorism Act, and various sections of the Penal Code. The court emphasized the strict requirements for cancelling bail, noting that the State's arguments were insufficient to warrant such action. This case highlights the importance of maintaining the integrity of the bail process within the criminal justice system, particularly in cases involving potential terrorism. The ruling is significant for legal practitioners navigating the complexities of bail applications in similar contexts. Key terms include bail cancellation, terrorism, and criminal procedure.... |
| 2013 SLD 237, (2013) 108 TAX 120 | I.T.A. Nos. 725 & 726/KB of 2012 , decided on 08.02.2013 | In the case involving M/s. Awan Trading Co. (Pvt.) Limited, the Appellate Tribunal Inland Revenue addressed significant issues regarding the application of the Income Tax Ordinance, 2001 and the Workers Welfare Fund Ordinance, 1971. The Tribunal's decision focused on the validity of the levies imposed on the taxpayer by the Revenue, particularly concerning the Workers Welfare Fund and minimum tax provisions. The Tribunal highlighted the importance of adhering to precedents established by higher courts to ensure fairness in tax treatment. The case emphasized the principles of equality before the law, asserting that all taxpayers meeting the necessary conditions should be treated similarly without discrimination based on the age of their business operations. This ruling is crucial for businesses seeking clarity on tax obligations and the application of exemptions under the Income Tax Ordinance. The Tribunal's decision reinforces the need for just and reasonable tax laws that uphold the c... |
| 2013 SLD 2556, 2013 YLR 1121 | Civil Revision No. 2540 of 2012 , decided on 12.10.2012 | This case revolves around a civil revision filed by the petitioners, Rasool Bibi and others, against the refusal of an interim injunction regarding a suit for specific performance of an agreement to sell immovable property. The court highlighted the importance of timely action in legal proceedings, especially when seeking a temporary injunction. The petitioners had delayed their application for seven years, which ultimately led to the court's decision to dismiss their petition. The ruling emphasizes the necessity for parties to demonstrate vigilance and bona fides when approaching the court for relief. Key legal principles from the Civil Procedure Code and Specific Relief Act were applied in the judgment, underscoring the procedural diligence required in civil litigation. This case serves as a critical reference for future litigants regarding the consequences of inaction and delay in legal proceedings.... |
| 1986 SLD 1184, 1986 MLD 107 | D-556 of 1984 , decided on 07.10.1985 | The case revolves around the interpretation of the Central Excise and Salt Act, particularly concerning the levy of excise duty on goods that were manufactured and cleared after a notification of exemption was issued. The Sindh High Court, presided over by Justices Abdul Qadeer Chaudhry and Mamoon Kazi, found that the law established by the Supreme Court regarding the timing of excise duty liability is binding on lower courts. The petitioner, Pakistan Battery Manufacturing Co. Ltd., argued against a claim for excise duty on battery cells cleared after the exemption notification. However, the court upheld that the duty must be levied at the time of manufacture, and the prior Supreme Court rulings were applicable. This case highlights the complexities of tax law and the importance of adhering to established legal precedents in tax matters, which is crucial for manufacturers and businesses navigating excise duties.... |
| 2007 SLD 1059, (2007) 289 ITR 310 | ... | |
| 1996 SLD 766, 1996 PLC 1089 | Appeal No. 51.0 of 1991 , decided on 29.08.1993 | In the case of Akhtar Ali vs. Superintendent of Police, the Service Tribunal of Punjab addressed the issue of adverse remarks recorded against a police official, Akhtar Ali, during a departmental inquiry. The tribunal ruled in favor of Akhtar Ali, emphasizing that the remarks were a result of unproven allegations related to a murder case for which he was acquitted. The tribunal noted that Akhtar Ali's performance records were exemplary, and he had received confirmation and was selected for an elite squad shortly after the remarks were recorded. The decision to expunge the remarks was grounded in the principle of fair treatment and the need for due process in recording adverse remarks in a civil servant's record. This case highlights the importance of maintaining integrity in performance evaluations and ensuring that unproven allegations do not tarnish an individual's career. Keywords such as 'adverse remarks', 'expunction', 'police performance', and 'civil service law' are relevant for... |
| 1959 SLD 356, 1959 PLD 246 | Civil Appeals Nos. 34-D and 35-D of 1958 , decided on 07.05.1959 | In the landmark case of Civil Appeals Nos. 34-D and 35-D of 1958, the Supreme Court of Pakistan addressed critical issues surrounding the requisition of properties under the East Bengal (Emergency) Requisition of Property Act, 1948. The case arose when the High Court directed the Province of East Pakistan to cancel requisition orders on the grounds of violation of Article 15 of the Constitution. The appellants contended that the requisition was valid and for public purposes, while the respondents claimed it was illegal as it served private interests. The Supreme Court ultimately found that the High Court's ruling on the constitutional objection was no longer enforceable due to the Laws (Continuance in Force) Order, 1958, but remitted the case for further examination on the remaining grounds. This case underscores the balance between public interests and property rights under constitutional law and remains a significant reference for future cases involving property requisition and const... |
| 1993 SLD 745, 1993 SCMR 1486 | Civil Appeals Nos. 1544 and 1545 of 1990 , decided on 04.04.1993 | This case revolves around the interpretation of the Punjab Pre-emption Act, 1913, and the West Pakistan Land Revenue Act, 1967, specifically concerning the right of pre-emption for owners of agricultural land. The Supreme Court of Pakistan addressed the legal question of whether an owner's failure to pay land revenue affects their right to claim pre-emption. The Court concluded that agricultural land retains its character as such, irrespective of revenue assessments, and that ownership rights are not forfeited due to non-payment of land revenue. The ruling reinforced the principle that land ownership status is determined by its use as agricultural land, not merely by its revenue assessment status. This case is significant for property lawyers, real estate professionals, and individuals involved in land disputes, providing clarity on the rights of landowners in Pakistan. Keywords: Punjab Pre-emption Act, agricultural land, land revenue, property rights, Supreme Court of Pakistan, real e... |
| 2003 SLD 2829, 2003 CLC 1681 | Civil Revision No.2124 of 1995 , decided on 17.06.2003 | This case revolves around the allotment of land under the Colonization of Government Lands (Punjab) Act, specifically addressing the rights of a temporary lessee who sought proprietary rights after a series of legal challenges. The petitioner, Muhammad Sadiq, was denied proprietary rights on the grounds of not being a continuous cultivator since Rabi 1977. However, the High Court found that he was indeed in continuous possession and had made substantial improvements to the land. The judgment underscores the significance of procedural fairness and the rights of landless tenants in Pakistan, particularly under the agricultural schemes designed to support cultivation and land development. Key legal principles regarding the timing of applications for proprietary rights, the impact of administrative delays, and the responsibilities of Revenue Courts are discussed in detail. The ruling serves as a precedent for similar cases, reinforcing the need for equitable treatment in land allotment mat... |
| 1976 SLD 467 = (1976) 104 ITR 167 | INCOME-TAX REFERENCE No. 23 OF 1974 , decided on 11.11.1975 | The Gujarat High Court addressed significant questions regarding business expenditures under the Income-tax Act, 1961, specifically focusing on the treatment of betterment charges, customs penalties, and provident fund damages. This case illustrates the strict interpretation of what constitutes allowable business expenses, emphasizing that penalties for legal infractions do not qualify as commercial losses. It draws attention to the critical balance between legal compliance and financial deduction eligibility in the corporate sector. The ruling is essential for businesses navigating tax obligations, ensuring clarity on the non-deductibility of penalties and reinforcing the importance of adhering to statutory requirements. This case serves as a guideline for corporations on the implications of tax law, particularly in the context of business expenditure deductions, highlighting the intersection of law and finance, and the necessity for compliance to avoid fiscal penalties.... |
| 2009 SLD 525, 2009 CLC 566 | Writ Petition No.1068 of 2009 , decided on 22.01.2009 | In the case of Kousar Perveen alias Shameem vs. Muhammad Fayyaz and others, the Lahore High Court addressed a writ petition concerning the custody of minor children under the Guardians and Wards Act (VIII of 1890). The Court emphasized the paramount importance of the welfare of minors, particularly those above 7 years of age, and upheld the decision of the trial Court that granted custody to the father, Muhammad Fayyaz. This case highlights critical legal principles regarding child custody, parental rights, and the interpretation of evidence in family law cases. It reinforces the notion that educational stability and the potential for better future prospects weigh heavily in custody determinations. The decision aligns with contemporary discussions on child welfare, legal standards in custody disputes, and the role of education in family law, making it a noteworthy reference for similar cases.... |
| 1984 SLD 114, 1984 PTD 410, (1985) 51 TAX 88 | Sales Tax Reference No. 113 of 1974 , decided on 10.05.1984 | In the landmark case of Sales Tax Reference No. 113 of 1974, the Sindh High Court addressed critical issues surrounding the mandatory nature of notice periods for sales tax returns. The court evaluated the provisions of the Sales Tax Act, specifically sections 5(3), 10, and 28, highlighting the necessity for compliance from manufacturers and wholesalers. The ruling clarified that the Sales Tax Officer's notices must adhere strictly to the prescribed timelines, thus reinforcing accountability in tax filing processes. This case serves as a significant precedent for similar cases involving sales tax assessments and the procedural obligations of tax authorities. The decision emphasizes the need for businesses to understand their legal obligations under the Sales Tax Act to avoid penalties and ensure smooth operations within the regulatory framework. Keywords such as 'Sales Tax Compliance', 'Mandatory Notice Periods', and 'Tax Filing Obligations' are essential for understanding the context ... |
| 2001 SLD 2510, 2001 CLC 1160 | Writ Petition.No.3980 of 2001 , decided on 14.03.2001 | In the case of Abdul Majeed Lodhi vs Returning Officer, the Lahore High Court addressed the issue of a clerical error in a candidate's nomination papers for local government elections. The petitioner had mistakenly mentioned the ward number as 163/6 instead of the correct number. The Returning Officer rejected the nomination papers based on this error. The petitioner appealed the decision, arguing that the error was merely clerical and should have been corrected. The High Court ruled in favor of the petitioner, emphasizing the need for flexibility in handling clerical mistakes in legal documents. This case highlights the importance of fair election processes and the judicial system's role in ensuring that technicalities do not prevent eligible candidates from participating in elections. Keywords: clerical error, nomination papers, local government elections, Lahore High Court, fair elections.... |
| 1980 SLD 376, 1980 SCMR 838 | Civil Petitions for Special Leave to Appeal Nos. K , decided on 19.05.1980 | In the landmark case Civil Petitions for Special Leave to Appeal Nos. K 164 to K 166 of 1977, the Supreme Court of Pakistan examined the jurisdiction of the Provincial Government concerning property tax collection in cantonment areas. The case arose after the petitioners challenged the Provincial Government's authority to levy taxes on properties classified as urban rating areas. The court referenced the Specific Relief Act (I of 1877), particularly section 42, which pertains to declaratory suits. The decision was influenced by President's Order No. 13 of 1979, which stipulated that only Cantonment Boards could collect property tax. The court's ruling emphasized the importance of jurisdiction and the procedural aspects of tax collection, ultimately leading to the dismissal of the petitions as infructuous. This case is significant for understanding property tax laws and the administrative powers of local government bodies within Pakistan's legal framework.... |
| 2021 SLD 198, 2021 PTD 275, 2021 PTCL 640 | Writ Petitions Nos. 103100, 103105, 103108, 107276 , decided on 16.11.2020 | In the case of Omer Flour Mills vs. Government of Punjab, the Lahore High Court addressed multiple writ petitions concerning show-cause notices issued against the petitioners regarding the alleged forgery of Export Goods Declarations. The court examined the maintainability of the petitions under Article 199 of the Constitution of Pakistan and concluded that the show-cause notices were merely procedural steps that did not warrant constitutional review. The petitioners argued that they complied with all agreements and provided necessary documentation for the export of wheat to Afghanistan, yet faced unjustified delays in subsidy payments due to internal doubts raised by the Directorate of Foods. The court emphasized that such internal communications do not constitute final orders and cannot be challenged in court unless there is a clear jurisdictional error. The decision reinforces the principle that show-cause notices, being preliminary in nature, do not equate to adverse orders. This c... |
| 2024 SLD 3665 | ITA NO. 1101/LB/2024 , decided on 21.03.2024 | The case of Mian Abdul Rashid v. CIR, AEOI Zone, LTO, Lahore revolves around the interpretation and application of the Income Tax Ordinance, 2001, specifically Section 120(1). The Appellate Tribunal Inland Revenue, Lahore, presided over by MIAN TAUQEER ASLAM, examined the appeal filed by Mian Abdul Rashid against the tax authority's decision. The tribunal's ruling underscores the critical nature of adhering to tax obligations while simultaneously allowing taxpayers the opportunity to contest decisions that may adversely affect their financial standing. This case serves as a significant precedent for similar tax-related disputes, highlighting the balance between regulatory enforcement and taxpayer rights. The tribunal's decision not only impacts the appellant but also sets a standard for future cases concerning income tax disputes. Keywords such as 'Income Tax Ordinance,' 'taxpayer rights,' and 'Appellate Tribunal' are vital for understanding the implications of this ruling within the b... |
| 1990 SLD 1758, (1990) 182 ITR 149 | This case revolves around the validity of a search warrant issued under section 132 of the Income-tax Act, 1961. The Karnataka High Court ruled in favor of the petitioner, determining that the warrant was issued by a Chief Commissioner without jurisdiction over the petitioner, leading to the quashing of the proceedings. The decision highlights the importance of jurisdiction in tax law enforcement and the protections afforded to taxpayers against unlawful actions. The case emphasizes the legal principle that any warrant must be issued by a competent authority to be valid. It provides a critical perspective on the intersection of administrative law and taxpayer rights, making it a significant reference point for similar cases in the future. Keywords: Income-tax Act, search warrant, jurisdiction, taxpayer rights, Karnataka High Court.... | |
| 2020 SLD 1652, 2020 CLC 1322 | C.P. No. D-3354 of 2018 , decided on 29.01.2019 | In the case C.P. No. D-3354 of 2018, the Sindh High Court addressed the petition filed by Rizwan Ali against the Chairman of the Appeal Committee of the Pakistan Bar Council regarding the elections of the District Bar Association in Tando Allahyar. The petitioner sought to annul the election process due to alleged irregularities, including the addition of new members to the electoral list. However, the court ruled that the elections had already taken place as per the authorized schedule and that any claims of undue influence were unfounded. The ruling reinforced the importance of maintaining the integrity of the electoral process and upheld the decisions made by the Bar Council under the existing legal framework. The case highlights the critical role of legal practitioners in ensuring fair electoral practices within bar associations and the need for compliance with established rules governing such elections. This case also serves as a precedent for future electoral disputes in legal as... |
| 1996 SLD 1117, 1996 SCMR 284 | Civil Appeal No. 274 of 1993 , decided on 18.10.1995 | In the case of Syed Sajjad Hussain, the Supreme Court of Pakistan addressed critical issues regarding the retention of lien by civil servants under the Constitution of Pakistan and relevant Fundamental Rules. The case arose after Sajjad Hussain, who was confirmed as a postal clerk, sought re-employment after temporary positions in different departments. The court ruled that his lien remained intact despite his temporary employment, as he was never confirmed in any subsequent positions. The ruling reinforced the principle that a civil servant's lien cannot be terminated without proper grounds, thus invalidating previous decisions by lower tribunals that had dismissed his appeals. This case is significant in establishing the rights of civil servants in Pakistan and ensuring adherence to legal precedents, making it a landmark decision in administrative law. Keywords: civil service, lien, Supreme Court, Pakistan, employment rights, administrative law, constitutional law.... |
| 2024 SLD 4358, 2024 PLC 690 | D-900 of 2023 , decided on 28.11.2023 | The case revolves around the maintainability of a constitutional petition filed by JAMSHER ALI SIAL and others against the Province of Sindh concerning their reversion to lower posts as police officers. The Sindh High Court reviewed the provisions of the Sindh Civil Servants Act, particularly Section 12, which permits reversion without notice for civil servants appointed on an ad hoc basis. The court highlighted that the petitioners were adequately heard during the inquiry process and that their claims of discrimination were unfounded. The ruling underscores the importance of adhering to established legal frameworks in civil service matters and reinforces the jurisdiction of the Sindh Service Tribunal for such disputes. The decision serves as a significant reference for future cases involving civil service appointments and promotions, particularly regarding procedural rights and remedies available to civil servants. Keywords such as 'Sindh High Court', 'civil servants', 'reversion to l... |
| 2017 SLD 995, 2017 PLJ 162 | Civil Appeal No. 532 of 2015 , decided on 25.05.2016 | In this landmark case, the Supreme Court of Pakistan addressed issues surrounding the integrity of electoral candidates under the Representation of the People Act, 1976. The appellant, Rai Hassan Nawaz, faced disqualification due to failure in disclosing substantial assets and liabilities in his nomination papers. The Court highlighted that non-disclosure of significant properties and income constitutes a corrupt practice, which undermines the integrity of the electoral process. The ruling underscored the importance of transparency and accountability for candidates, setting a precedent for future electoral disputes. The decision also reinforced the Election Tribunal's authority to scrutinize financial disclosures and the necessity for candidates to provide accurate and complete information. This case is pivotal in the context of electoral law and candidates' responsibilities, ensuring that public representatives are held to high standards of integrity. The ruling serves as a reminder o... |
| 1983 SLD 352, 1983 SCMR 1311 | Civil Petition No. K 70 of 1983 , decided on 20.04.1983 | In the case of Civil Petition No. K 70 of 1983, the Supreme Court of Pakistan addressed the ejectment of tenants under the Sind Rented Premises Ordinance. The case arose following the death of a tenant, Asghar Ali Sulemanji, where the landlord sought to eject the new statutory tenants. The High Court's dismissal of the tenants' appeal was upheld by the Supreme Court, which noted that the tenants had not effectively challenged the landlord's authority to file for ejectment. The court highlighted that the tenants' absence during proceedings led to an ex parte decision against them, emphasizing the necessity of active participation in legal processes. This case illustrates key principles regarding tenant rights, landlord obligations, and procedural diligence in civil litigation. It serves as a significant reference for matters related to tenancy laws, especially in the context of the Sind Rented Premises Ordinance and the Constitution of Pakistan, reinforcing the importance of proper lega... |
| 2004 SLD 507, 2004 CLD 104 | First Appeal No.68 of 2001 , decided on 25.03.2003 | This case revolves around the appeal filed by Messrs Supreme Trading Corporation against a decree issued by the Banking Court regarding the recovery of loans under the Banking Companies (Recovery of Loans, Advances, Credits and Finances) Act, 1997. The appellants contested their liabilities as guarantors for the principal borrower, who had defaulted on payments. The Banking Court had found that the appellants executed personal guarantees and created an equitable mortgage by depositing original title deeds for properties, which were used as collateral for the loans. The court ruled that the appeal was merely a strategy to delay the enforcement of the Banking Court's judgment. It emphasized the importance of accountability in financial transactions and the obligations of guarantors in loan agreements. The decision underlines the legal principles surrounding banking recoveries, loan guarantees, and the responsibilities of all parties involved in financial agreements.... |
| 2016 SLD 2892, 2016 PLD 420 | D-3650 of 2015 , decided on 07.03.2016 | This case involves a constitutional petition filed by a pharmaceutical company against the Federation of Pakistan regarding the rejection of its technical bid for the procurement of Hepatitis B and C medicines. The petitioner sought an inquiry into alleged misprocurement by the procuring agency. The court analyzed the provisions of the Sindh Public Procurement Rules and emphasized the need for the petitioner to exhaust available remedies before approaching the court. The decision highlighted the importance of adhering to the established procurement processes and the need for transparency in public procurement. The court dismissed the petition as the petitioner had not utilized the proper channels for grievance redressal, thereby reinforcing the principles of due process in public procurement.... |
| 2008 SLD 1167, 2008 PLC 350 | Labour Appeal No.1 of 2004 , decided on 29.03.2005 | In the case of Labour Appeal No.1 of 2004, the High Court (AJ&K) addressed the disqualification of a returned candidate from contesting elections due to previous dismissal from the Pakistan Air Force for misconduct related to absence from duty. This case highlights the significance of compliance with legal frameworks governing elections, particularly the Representation of the People Act and the Pakistan Air Force Act. The court's decision underscores the interpretation of misconduct, confirming that absence from duty, even without a court-martial, is sufficient to disqualify a candidate under constitutional provisions. The ruling is consistent with precedents, reinforcing the principle that government service misconduct cannot be overlooked. This case serves as a pivotal reference for future election petitions and the enforcement of electoral integrity.... |
| 1991 SLD 499, 1991 PLD 400 | Civil Appeal No.336 of 1987 , decided on 19.01.1991 | In the case of Cantonment Board, Kharian Cantt vs. Muhammad Sham, the Supreme Court of Pakistan addressed significant issues regarding the Limitation Act IX of 1908, focusing on the interpretation of sections 5 and 12 concerning the condonation of delay and the exclusion of time requisite for obtaining certified copies. The court evaluated the circumstances under which the appeal was filed and the necessity for the parties to demonstrate due diligence in collecting required documents. The decision highlighted that the days spent waiting for certified copies, when properly documented and communicated, could affect the appeal's timeliness. The ruling serves as an important precedent in understanding the procedural obligations of litigants concerning the Limitation Act, emphasizing that sufficient cause must be shown for each day's delay when seeking condonation. This case reiterates the critical balance between procedural compliance and the right to seek judicial redress.... |
| 1990 SLD 1040, 1990 SCMR 1317 | Criminal Petition for Special Leave to Appeal No.2 , decided on 20.01.1990 | In this pivotal case, the Supreme Court of Pakistan addressed the nuances of discretion in sentencing under the Penal Code, particularly in relation to murder convictions. The case stemmed from the murder of Imtiaz Ahmad, where the respondent Muhammad Yousaf was initially sentenced to death. However, upon appeal, this was converted to life imprisonment by the Lahore High Court, which also increased the imposed fine. The Supreme Court's ruling underscored the importance of judicial discretion and the standards for enhancing sentences, setting a significant precedent in criminal law. Key terms include 'murder conviction', 'judicial discretion', and 'life imprisonment'. This decision is crucial for legal practitioners and scholars focusing on criminal law and the intricacies of appeal processes in Pakistan.... |
| 2010 SLD 80, (2010) 101 TAX 324, 2010 PTD 1255 | I.T.As. Nos. 1386/LB and 1387/LB of 2009 , decided on 01.02.2010 | In the case before the Appellate Tribunal Inland Revenue, the taxpayer, a Private Limited Company engaged in electricity generation, contested the reopening of its tax assessment for the years 2006 and 2007. The core issue revolved around the classification of income derived from the sale of sludge and scrap as either taxable income or a mere reduction in input costs. The Tribunal referenced various sections of the Income Tax Ordinance, 2001, particularly Sections 39 and 122, emphasizing that the income from the sale of sludge fell within the ambit of 'income from other sources.' The Tribunal's decision emphasized the inclusive nature of the definition of income under Section 2(29), which encompasses all profits and gains chargeable to tax. The Tribunal ultimately upheld the Taxation Officer's decision, reinforcing the legal principle that income must be reported and taxed accordingly. This case highlights the critical importance of accurate income reporting and the interpretation of t... |
| 1983 SLD 1875, 1983 PLC 1003 | HYD-373 of 1982 , decided on 06.04.1983 | In the case of HYD-373 of 1982, the Labour Appellate Tribunal of Sindh addressed an appeal concerning the dismissal of an employee, a Store Keeper, from the Sind Seed Corporation. The appellant, after seeking medical treatment, was unable to resume duties and claimed unpaid wages for a specific period. The tribunal concluded that the grievance was not valid due to the corporation being a statutory body under the full control of the government, thus exempt from the Standing Orders. The appeal was dismissed on the grounds of inapplicability of the Standing Orders and the late filing of the grievance notice. This case highlights the complexities surrounding employment laws in statutory bodies and the importance of adhering to procedural timelines in grievance submissions.... |
| 2007 SLD 1183 = 2007 MLD 1135 | C.M.A. No. 1186 of 2003 in Admiralty Suit No. 123 , decided on 19.04.2007 | This case revolves around the dismissal of an application for payment of legal fees made by the applicant law firm, which represented Yukong Ltd. in an Admiralty suit. The court clarified the limitations of the Admiralty Jurisdiction of High Courts Ordinance, highlighting that jurisdiction is confined to maritime liens and actions taken at sea. The court distinguished the professional services provided by the applicant from activities that would qualify as actions at sea. As a result, the applicant's claim for fees from the sale proceeds of a vessel was denied. The court's ruling reinforced the notion that common law principles do not apply in Pakistan unless explicitly vested by legal statute. This case serves as a significant reference for legal professionals in maritime law and jurisdictional matters, providing clarity on the scope of claims and the rights of legal representatives in such scenarios.... |
| 2011 SLD 1618 = 2011 PLC 276 | D-449 of 2007 , decided on 01.03.2011 | This case revolves around the Payment of Wages Act (IV of 1936) and the rights of legal heirs regarding the dues of a deceased employee, Gulzar Ahmed. Mst. Dadli, the mother of the deceased, filed a constitutional petition after the Labour Court ruled against her claim for service gratuity, group insurance, and other benefits. The High Court found that the Labour Court had failed to provide adequate justification for its decision and had overlooked significant aspects of the case, including the payments made to the widow during the proceedings. The court ordered the Labour Court to reevaluate the claims with a focus on the rights of the legal heirs under Islamic law. This case highlights the importance of proper adjudication in matters involving employee benefits and the entitlement of heirs under the Payment of Wages Act.... |
| 1999 SLD 273, 1999 PTD 1983, (1997) 226 ITR 764 | Income-tax Cases Nos.31 to 33 of 1995 , decided on 07.09.1996 | This case revolves around the interpretation of the Income Tax Act, 1961, specifically sections related to the valuation of closing stock, weighted deductions for export-related expenditures, extra shift allowances, and the treatment of bad debts. The Punjab and Haryana High Court reviewed several petitions from the Commissioner of Income Tax regarding the Tribunal's decisions on these matters. The court emphasized the need for consistency in accounting practices and upheld the Tribunal's approach to allowing weighted deductions for expenses incurred in promoting export sales. The case highlights the importance of adhering to established accounting methods while ensuring that deductions are justified under the law. The court's ruling provides clarity on the application of tax laws concerning business expenditures, particularly in the context of export markets and operational allowances. Legal professionals and entities involved in tax litigation will find this case significant as it ou... |
| 2011 SLD 537, 2011 CLC 130 | Civil Revision No. 1363 of 2010 , decided on 13.10.2010 | This case revolves around the petitioners' application for amendment of pleadings in a suit for specific performance of a contract. The Lahore High Court reviewed the timeline and circumstances under which the application was filed, noting that it was submitted after the petitioners had already closed their right to lead evidence. The Court highlighted significant legal principles regarding pleadings and amendments, stressing that such applications must be timely and justified. The Court ultimately concluded that allowing the amendment would change the nature of the suit and would be inconsistent with established legal precedents. The decision reinforces the necessity for litigants to adhere to procedural timelines and the importance of maintaining the integrity of the judicial process.... |
| 2004 SLD 3519, 2004 PLJ 1287 | I.C.As. Nos. 505, 506, 554, 555 & 556 of 2000, in , decided on 04.03.2004 | In the landmark case of M/s MODEL STEEL MILLS LIMITED vs. GOVERNMENT OF PAKISTAN, the Lahore High Court addressed critical issues surrounding the retrospective application of tax laws, specifically focusing on the Import of Goods (Price Equalization Surcharge) Act, 1967. The appellants contested a price differential imposed on their imported goods, arguing it constituted an unlawful tax. The court, however, upheld the government's actions, affirming that the Legislature had the authority to enact laws with retrospective effect. This case is pivotal in understanding the boundaries between executive powers and legislative authority in Pakistan, particularly in taxation matters. The decision reinforces the principle that legislative bodies can validate executive actions retroactively, thereby safeguarding the government's revenue collection mechanisms. Legal practitioners and scholars studying tax law and legislative authority will find this case essential for its implications on the inte... |
| 1993 SLD 1873, (1993) 200 ITR 417 | In this landmark case decided by the Karnataka High Court, the legal issue revolved around the classification of excess collections made by the Malaprabha Co-operative Sugar Factory concerning the levy sugar price. The court examined whether these excess amounts should be included in the gross total income of the assessee under the Income-tax Act, 1961. The Tribunal's decision was upheld, which stated that the excess collections did not represent part of the turnover, thus should not be included in the business income of the assessee. This case draws attention to the nuances of income tax law, particularly regarding business income and turnover definitions. The court's reliance on precedents such as CIT v. Mysore Sugar Co. Ltd. further solidifies the legal standing of the case, providing clarity for future income tax assessments. The decision has significant implications for tax practitioners and entities dealing with similar income classifications, emphasizing the importance of accura... | |
| 1997 SLD 676 = 1997 SCMR 917 | Civil Petition No. 1248-L of 1994 , decided on 15.11.1995 | In the case of Civil Petition No. 1248-L of 1994, the Supreme Court of Pakistan addressed the issue of transferring a suit filed by the respondent from Lahore to Chakwal. The petitioner, SARFRAZ HUSSAIN, argued that previous agreements regarding the venue of their matrimonial disputes should not bar the current application for transfer. The Court, presided over by judges SALEEM AKHTAR and SH. RIAZ AHMAD, recognized the significance of the petitioner's claims regarding convenience and the location of both parties. This case underscores the legal principles surrounding the transfer of suits under the Civil Procedure Code and the constitutional provisions related to appeals. The decision emphasizes the need for courts to consider the practical implications of their rulings on the parties involved, ensuring that justice is served effectively and efficiently. This ruling may have implications for future cases where venue agreements are in question, highlighting the evolving nature of family... |
| 1984 SLD 1764, 1984 PLC 1218 | GT-176 of 1983 , decided on 21.12.1983 | This case involves the appeal of a bus conductor whose licence was cancelled by a Magistrate due to a conviction for misappropriation. The termination of his service by the Government Transport Service was challenged on the grounds that the Regional Transport Authority lacked jurisdiction to issue a conductor's licence on routes operated by the Road Transport Corporation. The Labour Appellate Tribunal found in favor of the appellant, reinstating him with partial back benefits. Key legal principles from the West Pakistan Motor Vehicles Ordinance and the Industrial Relations Ordinance were discussed, emphasizing the jurisdictional limits of the authorities involved and the rights of employees holding valid licences. The ruling reinforces the importance of proper legal procedures and the protection of workers' rights in the transport sector.... |
| 2017 SLD 252, 2017 PLJ 1 | Civil Appeal No. 222-L of 2016 , decided on 10.10.2016 | This case revolves around the interpretation of the Punjab Rented Premises Act, 2009, particularly focusing on the implications of denying the landlord-tenant relationship in eviction applications. The Supreme Court of Pakistan clarified that the Rent Tribunal lacks jurisdiction to mandate the payment of rent under Section 24 when the relationship is disputed. The case underscores the importance of establishing the tenant's status before any legal obligations can be enforced. The ruling is significant in safeguarding tenant rights and ensuring that eviction proceedings are conducted fairly, particularly in cases where the legitimacy of the tenancy is challenged. This decision may have far-reaching consequences for similar disputes in the future, highlighting the need for clarity in landlord-tenant relationships as stipulated in the Act. Keywords: landlord-tenant relationship, eviction application, Punjab Rented Premises Act, rent tribunal jurisdiction, tenant rights, legal obligations.... |
| 1980 SLD 1786, 1980 PCRLJ 597 | Criminal Acquittal Appeal No. 152 of 1976 , decided on 27.03.1979 | In this case, the Sindh High Court addressed an appeal against the acquittal of Ishaque, who had been charged under the Customs Act of 1969. The prosecution alleged that Ishaque was in possession of smuggled goods, including valuable items like wrist watches and record players, which were seized during a search by the Coast Guard. However, the evidence presented was weak, with the only witness failing to corroborate the prosecution's story. The court noted a lack of evidence linking the goods to Ishaque's residence and highlighted the retraction of his judicial confession, which had been obtained under questionable circumstances. The ruling emphasizes the importance of credible evidence and the rights of defendants in criminal proceedings, particularly in cases involving customs violations. Key terms include 'Customs Act', 'judicial confession', 'acquittal', and 'prosecution evidence'. This case serves as a reminder of the need for thorough investigations and fair treatment within the ... |
| 2023 SLD 956, 2023 YLR 987 | Criminal Jail Appeal No. D-43 along with Criminal , decided on 18.02.2021 | In the case of SADIQUE SABZOI vs The STATE, the Sindh High Court dealt with serious allegations involving multiple sections of the Penal Code, including Qatl-i-amd and dacoity. The court scrutinized the evidence presented, focusing on the significant delays in the FIR and post-mortem processes, which raised substantial doubts about the credibility of the prosecution's claims. The judgment highlights the importance of presenting reliable evidence in criminal cases, underscoring that even a single doubt can result in an acquittal. This case serves as a critical reference point for legal practitioners, emphasizing the necessity for timely and accurate reporting of crimes to ensure justice. It also reiterates the principle that the burden of proof lies with the prosecution and that any inconsistencies in witness testimonies can undermine the case against the accused. The appeal was allowed, reaffirming the legal right of the accused to benefit from reasonable doubt.... |
| 2010 SLD 2120 = 2010 PTD 428 | I.T.A. No.728/KB of 2008 , decided on 01.09.2009 | In the case of International Media Corporation FZ LLC, the Income Tax Appellate Tribunal addressed the refusal of an exemption certificate by the Commissioner of Income Tax. The Tribunal emphasized the importance of proper adjudication in tax matters, particularly in relation to the Income Tax Ordinance (XLIX of 2001). The case highlighted the challenges faced by non-resident companies regarding withholding taxes in Pakistan and the need for timely responses from tax authorities. The Tribunal's decision reinforces the rights of non-resident entities to seek exemption certificates when their income is not chargeable to tax in Pakistan, based on the provisions of the Avoidance of Double Taxation Treaty between UAE and Pakistan. This ruling serves as a significant precedent for similar cases and underscores the necessity for tax authorities to act expeditiously in processing exemption applications.... |
| 2013 SLD 1588, 2013 SCMR 834 | Criminal Petitions Nos.81-P and 82-P of 2012 , decided on 15.10.2012 | In this pivotal case, the Supreme Court of Pakistan addressed the issue of bail concerning the possession and smuggling of illegal weapons under the Pakistan Arms Ordinance, 1965. The Court clarified that the offence under section 13 is bailable, which was critical in determining the rights of the petitioners, Madad Khan and Gul Rehman. The ruling emphasized the importance of understanding regional amendments to the Criminal Procedure Code and how they impact the interpretation of bail laws. The Court's decision to grant bail not only reinforced the legal principle that certain offences are bailable but also highlighted the necessity for courts to adhere to established laws without deviation, ensuring justice is upheld. This case serves as a significant reference for future bail applications involving similar charges, affirming the rights of individuals under Pakistani law.... |
| 1999 SLD 817, 1999 PLC 202 | FD-261 of 1992 , decided on 04.06.1998 | In the case of Mian Ghulam Ahmad, Chairman of the Labour Appellate Tribunal, Punjab, the matter at hand revolved around the employment status of Shakeel Ahmad Shahid, a Junior Clerk at the Faisalabad Development Authority. Shakeel's employment was temporary, filling in for an employee on leave, and his appointment letter explicitly stated that his service would end upon the return of the original employee. The Labour Court had mistakenly classified him as a permanent employee, which led to the appeal. The Labour Appellate Tribunal ruled that the original conditions of employment were binding and upheld the termination of Shakeel's services, reinforcing the principle that temporary employees cannot claim permanent status without the necessary legal provisions being followed. This case underscores the importance of clear contractual agreements in employment law, especially regarding temporary employment and the rights of employees upon the conclusion of such contracts. The decision highl... |
| 2000 SLD 2111, 2000 CLC 1976 | Regular Second Appeal No.247 of 1980 , decided on 10.05.1999 | This case revolves around the interpretation of the Punjab Pre-emption Act (I of 1913) and its application in a dispute regarding the superior right of pre-emption over a land transaction in Mauza Hamoli, Tehsil and District Mianwali. The case highlights the legal intricacies associated with establishing relationships between parties in pre-emption claims, particularly when such relationships were not clearly articulated from the beginning. The Lahore High Court's decision emphasizes the importance of documentary evidence over oral testimony in proving ancestral connections. As the court navigated the complexities of pre-emption rights, it underscored the necessity for parties to clearly plead their claims and substantiate them with reliable evidence. The ruling serves as a critical reference for future pre-emption cases, particularly in establishing the requisite genealogical links necessary for asserting such rights, thereby influencing property law and civil procedure in Pakistan.... |
| 2021 SLD 1116, 2021 SCMR 1728 | Civil Appeal No. 1547 of 2019 , decided on 17.08.2021 | This case revolves around the interpretation of contractual obligations within interconnected agreements in the context of gas supply and payment disputes. The Supreme Court of Pakistan addressed the complexities of the Gas Supply Agreement (GSA) and the Payment Agreement, determining that they formed an indivisible contract. The court reinforced the importance of recognizing arbitration clauses that extend across related agreements, emphasizing the necessity for clear contractual terms. The ruling serves as a significant precedent for similar cases involving interconnected contracts, highlighting the courts' approach to arbitration and contractual interpretation in Pakistan. Key terms include arbitration, contract law, gas supply agreements, and payment disputes, all of which are crucial for legal practitioners and scholars focusing on commercial law and arbitration in Pakistan.... |
| 2005 SLD 1328, 2005 SCMR 1208 | Civil Appeal No.1911 of 2000 , decided on 27.04.2005 | This case revolves around the application of the North-West Frontier Province Pre-emption Act, specifically the limitation period for filing a pre-emption suit. The Supreme Court of Pakistan evaluated whether the suit filed by the appellant was timely, given that the sale occurred on December 3, 1992, and the suit was filed on April 8, 1993. The Court upheld the dismissal of the suit as time-barred, highlighting that the limitation period under the applicable law was 120 days, and any suit filed beyond this period would be considered barred by time. The decision reinforces the principles of Islamic law, which dictate that the right of pre-emption should be exercised promptly, and it underscores the importance of adhering to legislative frameworks that align with these principles. The ruling also cites previous cases that have shaped the interpretation of pre-emption laws in the region, ensuring that legal practitioners understand the implications of delay in such suits. This case is si... |
| 1993 SLD 1887, (1993) 200 ITR 142 | This case involves the interpretation of section 263 of the Income-tax Act, 1961, concerning the jurisdiction of the Commissioner of Income Tax to revise assessment orders. The case arose from the assessment years 1968-69 to 1970-71, where the Commissioner set aside the ITO's assessment orders, asserting they were prejudicial to the interests of revenue. The key issue was whether the assessment orders had merged in the AAC's order after an appeal. The Tribunal initially ruled against the Commissioner, stating that the orders had merged. However, the Rajasthan High Court reversed this decision, clarifying that only the parts of the ITO's order that were subject to the AAC's review would merge. The case highlights critical aspects of tax law, particularly the nuances of jurisdiction and the implications of merger in appellate proceedings. It serves as a significant precedent for future cases involving the Income-tax Act, ensuring that the powers of the Commissioner are upheld when necess... | |
| 2007 SLD 1515, 2007 SCMR 1899 | Jail Shariat Petition No.35 of 2005 , decided on 16.11.2006 | In the case of Jail Shariat Petition No.35 of 2005, the Supreme Court of Pakistan addressed the critical issues surrounding the Offence of Zina under the Hudood Ordinance and the constitutional provisions under Article 203-F(2B). The decision highlighted the importance of considering enmity between parties in legal proceedings, particularly in sensitive cases like Zina. The court's ruling, delivered by a panel of esteemed justices, underscored the necessity for corroborative evidence in support of victim statements, especially when the events in question transpired during the night, complicating identification. This ruling serves as a significant precedent in ensuring that justice is served with due diligence and thorough examination of all evidence. The case reflects ongoing discussions in Pakistan regarding the enforcement of Hudood laws and their implications on individual rights and societal norms.... |
| 2024 SLD 2555, 2024 YLR 397 | Criminal Appeal No. 1229 of 2017 , decided on 07.02.2022 | This case revolves around the appeal of Abdul Jabbar against his conviction for the murders of Bashiran Bibi and her daughter, Shahida Bibi, under Section 302(b) of the Penal Code. The Lahore High Court scrutinized the evidence presented by the prosecution, particularly focusing on the credibility of eyewitnesses, the timing of the FIR, and procedural lapses, including delays in the postmortem. The court identified the eyewitnesses as chance witnesses, which significantly undermined their reliability. The judgment highlighted the necessity for the prosecution to establish its case beyond reasonable doubt, which was not achieved in this instance. The ruling emphasizes the legal principle that absconding from the law cannot be solely interpreted as evidence of guilt when other evidence presented is dubious. The court's decision to acquit the accused underscores the judicial commitment to upholding the rights of the accused while ensuring justice is served. Keywords: murder case, appeal, ... |
| 1994 SLD 533, 1994 PLC 102 | Appeals Nos. 57 to 60(L) of 1993 , decided on 28.06.1993 | In the case of Appeals Nos. 57 to 60(L) of 1993, the Federal Service Tribunal addressed the issue of civil servants' entitlement to move over from B17 to B18 based on their long-term service in acting charge positions. The case highlighted the principles governing move over rights for civil servants, particularly in relation to pay scales and promotions. The Tribunal emphasized that civil servants should not be penalized for delays in regularization by the authorities and reaffirmed the right to move over to the next pay scale if they met the requisite qualifications. This decision underscores the importance of fair treatment and adherence to established service rights for government employees. The ruling is significant for ongoing discussions about civil service entitlements and the need for timely action by administrative bodies.... |
| 1995 SLD 924, 1995 PLD 107 | First Appeal from Order No. 8 of 1993 , decided on 13.11.1994 | In the case of First Appeal from Order No. 8 of 1993, the Lahore High Court addressed issues surrounding the execution of a money decree under the Civil Procedure Code. The case involved a dispute over the payment of a decretal amount of Rs. 15,000, where the parties had entered into a compromise agreement. The appellants claimed to have paid Rs. 6,000 but failed to provide evidence to substantiate this claim. The Court highlighted the importance of following proper legal procedures, specifically the stipulations of Order XXI, Rule 1 of the CPC, which mandates that payments under a decree must be made through designated channels to ensure validity. The Court ultimately dismissed the appeal, reinforcing the necessity for compliance with legal protocols in the execution of monetary judgments.... |
| 1998 SLD 889, 1998 SCMR 2350 | Civil Petition No. 15 of 1995 , decided on 31.05.1995 | This case revolves around the application of the Punjab Pre-emption Act, 1991, specifically concerning the validity of a pre-emption suit filed by Muhammad Mushtaq against Muhammad Arif regarding a sale deed dated 15-09-1991. The Supreme Court of Pakistan deliberated on the procedural compliance required for a valid pre-emption claim, particularly focusing on the timelines for notice and the necessity for the pre-emptor to demonstrate awareness of the sale. The court's decision emphasizes the critical nature of statutory requirements in property law, especially in pre-emption disputes. This case serves as a precedent for similar future cases, highlighting the stringent adherence to legal protocols necessary to uphold one’s claim of pre-emption. The case also illustrates the implications of knowledge and intent in property transactions, making it a significant reference point in legal discussions surrounding pre-emption laws in Pakistan.... |
| 2012 SLD 3138 = (2012) 340 ITR 353 | Application No. 846 of 2009 and Application No. 84 , decided on 01.01.2012 | This case involved an advance ruling request regarding the tax implications of a share sale transaction between two French companies, MA and GIMD, concerning their subsidiary ShanH, which held shares in an Indian company, Shantha. The applicants sought clarity on whether capital gains from the sale of shares in ShanH to Sanofi would be taxed in France or India. The authority determined that the underlying assets and control of Shantha, an Indian company, were effectively being transferred, bringing the transaction within the scope of Indian taxation laws. The ruling highlighted the importance of assessing the substance over the form in tax matters and reaffirmed the principles of the DTAA between India and France, ruling that the capital gains were taxable in India. This case underscores critical aspects of international taxation, corporate structuring, and anti-avoidance regulations, particularly in cross-border transactions.... |
| 2009 SLD 388, 2009 PLD 49 | Civil Revision Petition No. 999 of 2008 , decided on 31.10.2008 | This case revolves around the application of the Punjab Pre-emption Act, 1991, where the petitioner sought to pre-empt a sale of land. The Lahore High Court ruled that the petitioner failed to establish valid Talbs as required by law. The court highlighted that the demands for pre-emption must be made by a duly authorized agent, which was not the case here. The decision underscores the importance of strict compliance with legal procedures in pre-emption cases, including proper notice to the parties involved. The court's ruling serves as a critical reminder of the legal standards governing pre-emption rights, especially in the context of the Punjab Pre-emption Act. This case is significant for legal practitioners and individuals involved in property transactions, as it clarifies the requirements for valid pre-emption actions under the law.... |
| 2005 SLD 878, 2005 PLC 360 | Appeal No. 134(K)(C.S) of 2001 , decided on 20.02.2003 | This case highlights the complexities surrounding civil service promotions and the implications of ACR recommendations. The appellant, Malik Abdul Rauf, faced a denial for Selection Grade due to a non-recommendation in his ACR, despite being promoted subsequently. The Tribunal's ruling underlines the importance of ensuring that civil servants receive their rightful benefits, especially when there are inconsistencies in their promotion history. The decision calls for a review of the appellant's case by the Departmental Selection Committee, aiming to rectify any potential injustices. This case serves as a pivotal reference for future civil service disputes, especially concerning promotion and selection criteria.... |
| 2018 SLD 710, 2018 SCMR 784 | Civil Petition No. 264 of 2017 , decided on 13.02.2018 | This case revolves around the pensionary benefits of civil servants in Pakistan, specifically focusing on the differential increase in pensions for those who retired on or before December 1, 2001, compared to those who retired later. The Supreme Court of Pakistan, in its decision dated February 13, 2018, upheld the legality of the varying pension increases as stipulated in the Office Memorandums issued by the government. The court emphasized the necessity of distinguishing between 'old pensioners' and 'new pensioners' to account for the differences in salary structures over time. The petitioner, Muhammad Younis, argued that all pensioners should receive the same percentage increase; however, the court found that the government's classification was reasonable and aimed at maintaining equity in pension distribution. The ruling referenced previous cases, reinforcing the notion that pension entitlements are not absolute and can be subject to legislative changes. The decision serves as a cr... |
| 2015 SLD 2841, 2015 CLD 1162 | Suit No. 1203 of 2007 , decided on 03.04.2015 | In the case of NOVARTIS AG vs NABIQASIM INDUSTRIES (PRIVATE) LIMITED, the Sindh High Court addressed a dispute over trademark infringement concerning two pharmaceutical products. The plaintiff, NOVARTIS AG, owned the trademark 'Lescol', which it registered in 1991. The defendant, NABIQASIM INDUSTRIES, registered its trademark 'Descol' in 2003. The plaintiff sought a permanent injunction, claiming that the defendant's trademark was deceptively similar and likely to cause confusion among consumers. The court examined the phonetic, visual, and structural similarities between the two trademarks. Ultimately, the court ruled that no deceptive similarity existed when considering the trademarks as a whole, particularly given the context of pharmaceutical sales where professional prescriptions govern product selection. The ruling highlights the importance of trademark distinctiveness and the unique nature of pharmaceutical products in trademark law, reinforcing that common generic components ca... |
| 2024 SLD | ITA NO. 917/KB/2024 , decided on 31.05.2024 | In the case of ITA NO. 917/KB/2024, the Appellate Tribunal Inland Revenue addressed a significant tax matter involving the appellant Bacha Hussain from Karachi and the Commissioner of Inland Revenue, Zone-I, CTO, Karachi. The hearing took place on May 31, 2024, with a decision rendered by the Tribunal, comprising Chairman Tauqeer Aslam and Member Aijaz Ahmed Khan. The case highlights essential aspects of tax law and the interpretation of specific regulations that impact the taxpayer's obligations. The Tribunal's decision is expected to provide clarity on the enforcement of tax laws and establish precedents for similar cases in the future. The importance of adhering to tax regulations and the implications of non-compliance are underscored throughout the proceedings. This case serves as an essential reference for tax practitioners and stakeholders in understanding the legal framework governing taxation in Pakistan.... |
| 2019 SLD 876, 2019 PTCL 419, 2019 LHC 1204, 2019 PTD 1414, (2019) 120 TAX 182 | Writ Petition No. 14506 of 2019 , decided on 24.04.2019 | This case revolves around the challenges posed by petitioners against the demand notices issued for the recovery of the Income Support Levy under the Income Support Levy Act, 2013. The Lahore High Court, presided over by Justice Asim Hafeez, addressed the core issues surrounding the legality of the levy following its repeal by the Finance Act 2014. The court determined that even after the repeal, the liability to pay the levy remained intact as it had already accrued. This decision underscores the importance of understanding the implications of legislative changes on pre-existing obligations and the authority of tax officers in enforcing such levies. The ruling serves as a significant reference point for future cases involving tax liabilities and the interpretation of repealed laws, affirming that the repeal does not necessarily erase accrued rights unless explicitly stated. This case is crucial for legal practitioners and taxpayers alike, emphasizing the need for clarity in tax legisl... |
| 2012 SLD 2206, 2012 CLD 458 | Writ Petition No.2020 of 2007 , decided on 03.11.2011 | This case revolves around a dispute between the petitioner Muhammad Nadeem, a distributor for Unilever Pakistan Ltd., and the respondent after the termination of his distributorship. The petitioner sought a declaration to prevent the cancellation of his distributorship and filed for damages after the arbitration award favored him. The case highlights the enforceability of arbitration awards and the ability to claim damages under the Contract Act, even in the absence of a specific provision in the agreement. The Lahore High Court's ruling emphasized the importance of raising objections at the appropriate time during arbitration proceedings and upheld the integrity of the arbitration process, ensuring that parties are bound by their consent to the arbitrator's jurisdiction and the issues framed. The decision underscores the legal principles surrounding arbitration and contract law, particularly in commercial disputes involving distributorship agreements.... |
| 2007 SLD 2762, 2007 CLD 1491 | Show Cause Notice No. EMD/233/404/2002-755-61 , decided on 17.07.2007 | This case revolves around the Securities and Exchange Commission of Pakistan's enforcement actions against Kohinoor Power Company Limited for breaching the Companies Ordinance, 1984. The Chief Executive and Directors were found guilty of making unauthorized investments in Kohinoor Industries Limited without obtaining necessary approvals from shareholders. The Commission's order highlighted the fiduciary duties of directors to act in the best interests of shareholders and comply with statutory obligations. The case underscores the importance of corporate governance and regulatory compliance in Pakistan's business environment. Key aspects included the financial implications of non-compliance, the responsibility of directors, and the need for transparent financial practices. The decision serves as a precedent for similar cases, reinforcing legal accountability in corporate affairs.... |
| 2001 SLD 748, 2001 PTD 3945, (2002) 85 TAX 150 | Civil Petition No.707-K of 2000 , decided on 08.08.2001 | This case revolves around the interpretation of manufacturing under the Sales Tax Act, 1990, and the Central Excise Act, 1944. The Supreme Court of Pakistan evaluated whether the slitting of M.S. sheets into strips constituted manufacturing, thereby attracting sales tax. The court found that the slitting merely maintains the original character of the goods and does not transform them into a new product, which is essential for tax liability. The ruling clarifies the boundaries of manufacturing processes and the tax implications therein, providing significant insights into sales tax law and its application. This case is crucial for businesses engaged in similar activities, ensuring clarity on what constitutes manufacturing for tax purposes. The decision is a landmark judgment that will influence future cases regarding manufacturing and taxation.... |
| 2016 SLD 254 | ITA No. 921/IB/2015 , decided on 17.11.2015 | The case revolves around the appeal filed by CH. KARIM BUKSH against the Commissioner Inland Revenue regarding improper service of notices and jurisdiction issues related to the provisional assessment under Section 122C of the Income Tax Ordinance, 2001. The taxpayer contended that they were not given a fair opportunity to respond, as notices were sent to the wrong address and were received by a third party. The Tribunal found merit in the taxpayer's arguments, highlighting the significance of lawful notice service and the right to a fair trial. The decision underscores the principles of administrative justice and the necessity of due process in tax assessments. The case also touches upon the limitations period for filing returns and the implications of void orders in tax law. This summary emphasizes trending keywords like 'tax appeal', 'administrative justice', 'Income Tax Ordinance', and 'fair trial rights', which are crucial for SEO optimization.... |
| 2006 SLD 2715, 2006 SCMR 1463 | Civil Petition No.1591-L of 2003 , decided on 21.06.2004 | In the landmark case of Civil Petition No.1591-L of 2003, the Supreme Court of Pakistan addressed critical issues surrounding the application of the Criminal Procedure Code and the Constitution of Pakistan. The case examined the allegations made by Muhammad Tufail against several respondents, primarily focusing on the lack of evidence to substantiate claims against household wives. The judgment emphasized the importance of concurrent findings of fact by lower courts and highlighted the necessity for substantial evidence in criminal proceedings. This case reinforces the judicial principle that mere allegations without credible evidence do not warrant legal action, particularly when they involve household members in a domestic context. It serves as a precedent in the realm of criminal law, especially concerning the treatment of women in legal disputes. The decision aligns with contemporary views on gender roles and the dynamics of household relationships, making it a significant referenc... |
| 1980 SLD 882, (1980) 123 ITR 619 | TAX CASE Nos. 443 OF 1975 AND 211 OF 1976 , decided on 11.07.1979 | In the case of Commissioner of Income Tax v. Aruna Sugars Ltd., the Madras High Court examined the claims made by Aruna Sugars regarding the deduction of expenses incurred for maintaining a guest house under the Income-tax Act, 1961. The court addressed two significant issues: the applicability of section 37(3) concerning guest house expenses and the conditions for claiming a development rebate under section 34. The court ruled that the guest house's usage by employees and outsiders disqualified the expenses from being deductible, as the assessee did not meet the regulatory requirements set out in rule 6C of the Income-tax Rules. The decision also involved the rejection of a claim for development rebate due to the absence of a reserve in the profit and loss account for the relevant year. This ruling is crucial for businesses regarding compliance with tax regulations and emphasizes the need for meticulous record-keeping to support claims for tax deductions.... |
| 2014 SLD 2500, 2014 YLR 917 | Suit No. 1286 of 2002 , decided on 22.10.2013 | In the case of Messrs Apparels (Pvt.) Limited vs. Karachi Metropolitan Corporation, the Sindh High Court addressed the crucial issues surrounding land acquisition and compensation under the Land Acquisition Act, 1894. The plaintiffs claimed that their land, which was acquired for the widening of Korangi Road, had not been compensated despite their ownership being established in previous legal proceedings. The court reiterated that the law mandates adequate compensation for any land acquired for public purposes, emphasizing that no land can be utilized without fulfilling this obligation. The case underscored the legal protections afforded to landowners and the necessity for government entities to comply with statutory requirements when acquiring land. This ruling serves as a significant precedent in the realm of land acquisition law, highlighting the rights of property owners against wrongful appropriation without fair compensation, thus reinforcing the principles of justice and equity ... |
| 1992 SLD 997, 1992 PLC 889 | Appeals Nos. HYD-130 and 131 of 1987 , decided on 31.03.1991 | In the case before the Labour Appellate Tribunal of Sindh, the appellants, Saghir Ahmad and Khalid Hanif, challenged their termination from employment under the Industrial Relations Ordinance of 1969. The tribunal addressed the legal implications of dismissals based on retrenchment, emphasizing the need for employers to provide valid reasons for termination. The case highlighted the burden of proof on employees alleging victimization, particularly in the context of trade union activities. The tribunal underscored the necessity for concrete evidence to support claims of mala fides. Ultimately, the tribunal upheld the respondents' decision to terminate the appellants' employment, as the factory's financial distress was a legitimate reason for retrenchment. This ruling serves as a critical precedent in labor law, reinforcing the standards for proving wrongful termination and the legal protections available to workers in Pakistan.... |
| 1981 SLD 531, 1981 SCMR 944 | Civil Petition for Special Leave to Appeal No. 530 , decided on 12.11.1979 | In this landmark case, the Supreme Court of Pakistan addressed the complexities surrounding the Punjab Pre-emption Act of 1913, focusing specifically on Section 21. The petitioners, seeking to pre-empt a portion of a sale transaction, argued that their rights were violated as the shares of various vendees were separately mentioned in the sale-deed. However, the Court upheld the Lahore High Court's ruling, which stated that without a clear specification of price, such a plea could not be entertained. The case highlights the critical importance of clear contractual terms in property transactions and reaffirms the precedent set by earlier cases, reinforcing the necessity for precision in legal claims related to pre-emption. Legal practitioners must navigate these intricate rules to effectively represent their clients in similar disputes. This decision serves as a guiding reference for future cases involving pre-emption and property law, ensuring that the principles of clarity and specific... |
| 1952 SLD 158, 1952 PLD 376 | Regular Second Appeal No. 180 of 1950 , decided on 26.03.1952 | In the landmark case of Regular Second Appeal No. 180 of 1950 decided by the Lahore High Court, the issue revolved around the Pre-emption Act of 1913, specifically section 22 concerning deposit requirements in pre-emption suits. The case involved three plaintiffs who initially filed for pre-emption but later two of them withdrew their shares after reaching a compromise with the defendant. The court found that the necessary deposit had been made in compliance with the law, and the withdrawal by the two plaintiffs, who were no longer parties in the case, did not affect the remaining plaintiff's standing. This decision highlights the importance of understanding the legal framework surrounding pre-emption rights and the necessity for all parties to adhere to procedural requirements. The court's ruling reinforces that a suit can continue even if there are issues related to deposit deficiencies, provided that the initial requirements were met. This case serves as a crucial reference point fo... |
| 1986 SLD 630, 1986 SCMR 798 | Civil Petition for Special Leave to Appeal No. 402 , decided on 09.04.1980 | In the case of Civil Petition for Special Leave to Appeal No. 402 of 1980, the Supreme Court of Pakistan addressed a dispute concerning the service of statutory notice under Section 30 of the Displaced Persons (Compensation and Rehabilitation) Act, 1958. The key issues involved the relationship of landlord and tenant and the bona fide need of the property by the landlady. The Court found that the High Court's remand order was justified to ensure a fair trial, allowing both parties the opportunity to present evidence regarding the service of notice. This case highlights the importance of procedural fairness in landlord-tenant disputes and the judicial discretion exercised to eliminate technicalities in Rent Controller proceedings. The decision underscores the need for clarity in legal proceedings and the role of evidence in determining the rights of the parties involved, particularly in cases of tenancy and eviction. Keywords include tenant rights, landlord-tenant relationship, statutor... |
| 2021 SLD 2062, 2021 PLJ 498 | I.C.A. No. 250 of 2020 , decided on 10.02.2021 | In the matter of I.C.A. No. 250 of 2020, the Lahore High Court addressed the legal requirements for the electrification of private housing schemes developed by the respondents in light of the Law Reforms Ordinance, 1972. The case revolved around the demand for a No Objection Certificate (NOC) by MEPCO from the Development Authorities, which was challenged by the developers. The court examined the procedural and regulatory frameworks governing electrification, referencing prior rulings and relevant laws. Ultimately, the court reaffirmed that MEPCO is justified in demanding an NOC to ensure compliance with development regulations. This decision reinforces the importance of following established guidelines in the context of urban development and energy provision, emphasizing accountability and public safety in housing projects.... |
| 1994 SLD 1251, 1994 CLC 568 | Second Appeal from Order No. 12 of 1991 , decided on 15.11.1993 | This case revolves around the application of the West Pakistan Urban Rent Restriction Ordinance, 1959, particularly focusing on the bona fide personal need of landlords for eviction purposes. The Lahore High Court examined whether the landlords, specifically one co-owner, could seek ejectment from the premises they owned, which was a point of contention among the parties involved. The court highlighted that a landlord's honest desire for personal use does not require absolute proof of need but must demonstrate a genuine intent. The ruling emphasized the importance of landlords being able to prove their requirement without the necessity of all co-owners joining in the application. This decision sets a precedent for future cases regarding the rights of landlords under similar circumstances, providing clarity on the interpretation of 'good faith' in eviction applications. Key trends in real estate law and tenant rights are touched upon in this case, making it relevant for ongoing discussi... |
| 1983 SLD 278, 1983 SCMR 339 | Civil Petition for Special Leave to Appeal No. 59 , decided on 11.10.1982 | In the case involving Dr. Iqbal Ahmad Chaudhry, a petition was filed against the Punjab Service Tribunal's decision regarding seniority matters affecting his promotion from Assistant Professor to Professor of Dermatology. The Supreme Court of Pakistan ruled that the appeal was incompetent due to the failure to include necessary parties whose seniority would be impacted by the case's outcome. The judgment highlighted the importance of proper procedural adherence in tribunal appeals and reinforced the need for all affected parties to be included, showcasing the court's commitment to fair representation in legal proceedings. This ruling serves as a critical reference for similar cases concerning administrative law and the procedural requirements for appeals in Pakistan's legal framework.... |
| 1988 SLD 827, 1988 PLC 58 | Hyd-398 of 1986 , decided on 20.05.1987 | This case revolves around the improper dismissal of an employee from the United Bank Ltd. under the Industrial Relations Ordinance of 1969. The appellant, a cashier, was accused of misappropriation but the charge-sheet was issued beyond the statutory period. The Labour Appellate Tribunal found that the domestic inquiry was conducted in violation of natural justice principles, denying the appellant the right to a fair hearing. The decision emphasizes the importance of adhering to legal procedures in employment matters, especially concerning trade union activities. Reinstatement with full back benefits highlights the Tribunal's stance on protecting workers' rights against unjust termination.... |
| 2020 SLD 377, 2020 SCMR 285 | Civil Petition No. 540-K of 2019 , decided on 18.12.2019 | This case revolves around the allegations of corruption against Ghulab Khan, who was accused of misusing his position as Secretary of the Karachi Port Trust Officers Cooperative Housing Society. The allegations included unauthorized allocation of plots and financial misconduct, which resulted in significant losses to the society. The Supreme Court's decision underscored the importance of equitable treatment in bail applications, particularly when co-accused have been granted bail under similar circumstances. The ruling highlighted the absence of substantial evidence against Ghulab Khan, thereby allowing him to secure his release. Keywords for this case include 'corruption', 'bail', 'National Accountability Ordinance', 'Supreme Court', and 'legal representation'.... |
| 1992 SLD 785, 1992 SCMR 1935 | Civil Appeal No.127-K of 1991 , decided on 26.04.1992 | In the landmark case of Ebrahim Brothers Limited v. Commissioner of Income Tax, Karachi, the Supreme Court of Pakistan addressed a critical issue regarding the computation of capital gains tax in relation to bonus shares. The case arose when Ebrahim Brothers Limited contested the assessment of capital gains, arguing that the cost of bonus shares should be determined at face value rather than the average cost of all shares held. This case underscores the intricate relationship between tax law and corporate finance, particularly in how capital gains are calculated when bonus shares are issued. The ruling clarified that although bonus shares do not require a cash payment from shareholders, they still represent a dilution of value in the existing shares. This decision is significant for tax practitioners and corporate entities, as it sets a precedent for how bonus shares are treated in capital gains calculations across Pakistan. The court's ruling aligns with international practices and re... |
| 1986 SLD 626, 1986 SCMR 790 | Civil Petition for Special Leave to Appeal No.1061 , decided on 10.02.1981 | In this landmark case, the Supreme Court of Pakistan addressed the critical issue of the burden of proof in claims involving forged documents under Article 185(3) of the Constitution of Pakistan. The petitioners, Zarina Begum and others, contended that the documents related to property transfers were forged and sought to cancel these transfers. Despite their claims, the Supreme Court found that the petitioners failed to provide the original documents to substantiate their allegations during the proceedings. The case is significant for legal practitioners, especially in civil litigation involving property disputes, as it underscores the necessity of presenting concrete evidence to meet the burden of proof, particularly in cases of alleged fraud. The ruling reinforced the principle that the absence of original documents can critically undermine a party's case, leading to dismissal of claims in the absence of compelling evidence. This case serves as a precedent in understanding the dynami... |
| 1995 SLD 386, 1995 SCMR 1545 | Civil Appeal No. 634 of 1993 , decided on 13.06.1995 | This case revolves around the interpretation of the North West Frontier Province Ad hoc Civil Servants (Regularization of Services) Act, 1987, and its application to the case of Nasimullah, who contested his promotion as a Naib Tehsildar on ad hoc basis. The Supreme Court of Pakistan examined whether the provisions of the Act applied to Nasimullah, who argued for regularization of his service based on his temporary promotion. The court clarified that the Act was intended for civil servants appointed on an ad hoc basis and did not apply to those promoted temporarily. The judgment emphasized the legal distinction between ad hoc appointments and temporary promotions, leading to the dismissal of the appeal. This case highlights the importance of understanding the legal definitions and provisions of employment law within the context of civil service. Keywords such as 'ad hoc appointments', 'civil service regularization', 'Supreme Court Pakistan', and 'employment law' reflect the core issues... |
| 1961 SLD 315, 1961 PLD 468 | Civil appeal No. 17 of 1959 , decided on 18.05.1961 | This case addresses the complexities surrounding the inheritance rights of sons under the Punjab Muslim Personal Law (Shariat) Application Act, 1948, and the implications of the 1951 amendment. The Supreme Court examined whether a father could gift away property to one son, thereby affecting the rights of his other sons. The court concluded that the plaintiffs had a valid claim as reversioners under both custom and Islamic law, emphasizing the importance of maintaining traditional rights until explicitly changed by law. This ruling is significant for understanding the interaction between customary law and statutory law in Pakistan, particularly in matters of property and inheritance. The decision highlights the ongoing relevance of customary practices in a legal framework increasingly influenced by Islamic law, offering insights into the dynamics of family law in Pakistan. The court's ruling serves as a precedent for future cases involving the alienation of ancestral property and the r... |
| 1986 SLD 1943 = 1986 PLC 176 | 529/871 of 1984 , decided on 13.03.1985 | In the case of Syed Saadat Ali Shah vs. Inspector-General of Prisons, Punjab, the Service Tribunal, Punjab, addressed serious concerns related to disciplinary actions taken against civil servants. The case revolved around the appellant being penalized for an escape incident that occurred after he had transferred his responsibilities. The Tribunal scrutinized the actions of the inquiry officer, who had previously conducted a preliminary investigation, raising questions about bias and impartiality. The ruling emphasized the importance of fair hearings and just treatment under the Service Tribunals Act, ultimately restoring the appellant's increments and highlighting systemic issues in prison management. This case serves as a critical reminder of the standards expected in disciplinary proceedings, particularly in public service roles. It underscores the necessity for due process and the avoidance of conflicts of interest in administrative actions, making it a significant reference point f... |
| 1963 SLD 257, (1963) 48 ITR 182, (1963) 7 TAX 337 | CIVIL APPEAL No. 165 OF 1962 , decided on 15.11.1962 | In the landmark case of CIVIL APPEAL No. 165 OF 1962, the Supreme Court of India addressed the complexities surrounding reassessment under the Income Tax Act, 1922. The case revolved around the interpretation of section 34(1)(b), which governs the reopening of assessments when income has escaped assessment or has been under-assessed. The appeal was initiated by P.S. Subramanyan against Simplex Mills Ltd, where the core issue was whether the Income-tax Officer (ITO) had justifiable grounds to reassess the tax liability based on an amendment to section 18A(5) of the Income Tax Act, 1922. The court emphasized that the conditions for reopening an assessment were not satisfied, as the original assessment did not indicate that the income was under-assessed or that excessive relief was granted. Instead, it was determined that the advance tax payment exceeded the amount that was actually due, a situation categorized as over-assessment. This decision reinforced the legal principle that changes ... |
| 2018 SLD 1873, 2018 PLD 131 | Criminal Miscellaneous No. 323-P of 2017 in Crimin , decided on 03.05.2018 | In the case of Niaz Been and Others vs The State, the Peshawar High Court addressed a petition for suspension of sentence and grant of bail under the provisions of the Criminal Procedure Code and the Anti Terrorism Act. The petitioners, convicted by an Anti-Terrorism Court, sought relief pending their appeal before the Supreme Court. The court emphasized the legal stipulations that govern such requests, particularly the inability to suspend sentences awarded by a Special Court during the appeal process, as dictated by the Anti Terrorism Act. The judgment highlighted the importance of adhering to the legal framework while also ensuring that the rights of the convicted individuals are considered, but ultimately ruled that the petitioners failed to provide sufficient grounds for their request. This case underscores the complexities involved in criminal law, especially in terrorism-related convictions, and the stringent measures in place to ensure that justice is upheld. Legal practitioner... |
| 2020 SLD 2430, 2020 MLD 2049 | Constitutional Petitions Nos. 6540 and 6379 of 201 , decided on 09.03.2020 | In the case of Arwen Tech (Private) Ltd. v. Federation of Pakistan, the Sindh High Court addressed the maintainability of constitutional petitions challenging the tender process for a track and trace system for tobacco products. The court ruled that the petitioners, who had participated in the tender process as a joint venture, could not invoke constitutional jurisdiction due to the existence of alternate dispute resolution mechanisms. The court found that the petitioners did not provide sufficient evidence of any legal errors or breaches of natural justice in the tender process. This judgment highlights the importance of following established administrative procedures and the courts' reluctance to interfere in commercial matters of state enterprises without compelling justification. The case underscores the necessity for bidders to utilize available legal remedies in procurement disputes. The decision, delivered on March 9, 2020, serves as a precedent for similar cases involving publi... |
| 1949 SLD | D-2741 of 2016 , decided on 01.01.2022 | This case revolves around significant legal principles that impact the judicial system. It highlights the necessity for clarity in legal arguments and the importance of precedent in guiding court decisions. The ruling serves as a benchmark for future cases, emphasizing the role of the judiciary in interpreting laws to protect the rights of individuals. As legal professionals navigate through complex cases, the insights gained from this ruling will be instrumental in shaping legal strategies and understanding the evolving landscape of law. Keywords such as 'judicial precedent', 'fairness in law', and 'legal interpretation' are crucial for optimizing the visibility of this case in legal discussions.... |
| 1980 SLD 133, 1980 SCMR 114 | Civil Petition for Special Leave to Appeal No. 135 , decided on 16.05.1979 | In this case, the Appellate Tribunal Inland Revenue addressed the seizure of a Mercedes Benz car purchased by the petitioner, Muhammad Jamil, from Muhammad Ashraf. The car was seized by police due to concerns about its lawful importation under the Customs Act, 1969. The case revolved around the interpretation of the Customs Act and the Imports and Exports (Control) Act. The tribunal found that the Customs authorities acted within their rights to impose penalties and fines, as the petitioner could not prove that the car was imported lawfully. The ruling emphasized the importance of compliance with import regulations and established legal precedents regarding the burden of proof in customs cases. This case highlights critical issues in customs law, including the implications of non-compliance and the responsibilities of importers, making it a significant reference for future cases involving contraband goods and customs regulations.... |
| 1975 SLD 230, 1975 SCMR 254 | Civil Petition for Special Leave to Appeal No. 488 , decided on 28.10.1974 | This case revolves around the procedural aspects of civil appeals in the context of the Civil Procedure Code. The Supreme Court of Pakistan addressed the significant issue of whether an appeal's validity is compromised by the failure to include the trial court's judgment. This decision is crucial for legal practitioners, as it underscores the importance of procedural compliance while also highlighting the Court's willingness to allow rectification of procedural omissions under certain circumstances. The case is an important reference point for advocates dealing with civil appeals, especially regarding the submission of necessary documents and the implications of such omissions on the appeal's competence. It serves as a reminder of the balance between strict adherence to procedural rules and the interests of justice, which is a recurring theme in civil litigation. Legal professionals should be aware of this ruling to navigate the complexities of civil procedure effectively.... |
| 2023 SLD 2100, 2023 PTD 1590, (2024) 129 TAX 625 | Civil Petitions Nos. 3121 to 3125 of 2021 , decided on 10.06.2022 | The case involves the Supreme Court of Pakistan's ruling on whether income from bank deposits for the Fauji Foundation, a welfare trust, should be classified as business income or income from other sources under the Income Tax Ordinance, 1979. The Court upheld the previous findings of the Appellate Tribunal, which stated that the Foundation's income was indeed business income used for welfare projects. This ruling is crucial for tax classification and affirms the need for consistency in tax assessments across different years. The decision serves as a precedent for similar cases involving charitable organizations and their income classification for tax purposes. Keywords: Income Tax Ordinance, business income, welfare trust, Supreme Court of Pakistan, tax law, tax classification, res judicata, charitable organizations.... |
| 1983 SLD 756 = (1983) 140 ITR 286 | IT REFERENCE No. 205 OF 1976 , decided on 07.04.1981 | In the case between the Commissioner of Income Tax and Sugauli Sugar Works (P.) Ltd., the primary issue revolved around the interpretation of Section 41(1) of the Income-tax Act, 1961 concerning remission or cessation of liabilities. The case examined whether the transfer of amounts from a suspense account to a capital reserve account constituted a taxable event. The court analyzed the nature of the liabilities, which had become time-barred, and concluded that merely being time-barred does not equate to remission or cessation of the liability. The judgment highlighted the importance of creditor acknowledgment in matters of debt discharge and clarified that unilateral actions by debtors do not extinguish their liabilities. This case serves as a pivotal reference in tax law, particularly in understanding the nuances of liability cessation and taxation under the Income-tax Act. Relevant keywords include 'Income Tax Act', 'taxation of liabilities', 'cessation of liability', 'remission', an... |
| 2000 SLD 2040, 2000 CLC 1684 | Writ Petition No.5787 of 2000 , decided on 18.04.2000 | In the case of Writ Petition No.5787 of 2000, the Lahore High Court addressed the cancellation of the examination result of Miss Shazia Umar Choudhry by the Board of Intermediate and Secondary Education, Faisalabad. The petitioner alleged that her result, which claimed she had scored 845 out of 1100, was unjustly canceled due to accusations of replacing the original result sheet with a bogus version. The court examined the procedural fairness extended to the petitioner, noting multiple opportunities provided for her to contest the allegations. The decision underscored the necessity for educational institutions to uphold academic integrity and ensure that students are not unfairly penalized. The ruling serves as a critical reminder of the legal standards governing educational assessments and the importance of procedural justice in administrative actions. Keywords: Lahore High Court, educational integrity, unfair means, academic results, constitutional petition.... |
| 2008 SLD 853, 2008 CLC 1373 | C.M.As. Nos.6522 and 6523 in Suit No.870 of 2008 , decided on 30.06.2008 | In the case involving Precious Industrial Park (Private) Limited and the Province of Sindh, the Sindh High Court addressed a dispute concerning the allotment and potential resumption of government land. The plaintiff sought an injunction to prevent the defendants from resuming possession of land that had been allocated for industrial development. The court examined the legality of the allotment process under the Colonization of Government Lands (Punjab) Act, 1912, and the Sindh Disposal of Urban Land Ordinance, 1999. The plaintiff argued that they had complied with all legal requirements and had invested significantly in the development of the land. However, the court found that the plaintiff's case was primarily based on conjecture and that no formal action had been taken by the government to cancel the allotment. Ultimately, the court ruled that the injunction application lacked merit, emphasizing that the plaintiff had not demonstrated a prima facie case nor an irreparable loss. Thi... |
| 2011 SLD 135, 2011 MLD 1748 | C.P. No.S-66 of 2009 , decided on 01.06.2011 | In this case, the Sindh High Court addressed an ejectment petition filed by the landlords against their tenant for non-payment of rent and conservancy charges. The landlords, being the legal heirs of the deceased property owner, sought to establish a showroom for their registered partnership business, Messrs Wasatch Pakistan Trading. The court examined evidence, including the tenant's failure to provide proof of rent payments and the unauthorized construction of a mezzanine floor. The court upheld the landlords' claims of personal bona fide need and ruled in their favor, emphasizing the importance of quality evidence over quantity in legal proceedings. This decision highlights key issues in landlord-tenant disputes under the Sindh Rented Premises Ordinance, particularly regarding eviction based on bona fide needs and the responsibilities of tenants. The ruling reinforces the necessity for tenants to maintain proper documentation of payments and obtain necessary permissions for alterati... |
| 1972 SLD 21, 1972 PLD 59 | Civil Appeal No. 279 of 1969 , decided on 20.12.1971 | This case involves the legal principles surrounding pre-emption rights in property sales in Pakistan. The Supreme Court ruled on whether a pre-emptor's right is lost when a stranger is included as a co-plaintiff. The Court decided that procedural errors can be amended without forfeiting the pre-emptor's rights. The ruling is significant in clarifying the application of the Civil Procedure Code in pre-emption cases and highlights the importance of procedural correctness in maintaining legal rights. The decision emphasizes the technical nature of pre-emption laws in Punjab, which differ from principles of Muhammadan Law. The case is essential for understanding pre-emption rights, procedural law, and the application of justice in legal disputes. Keywords include 'pre-emption rights', 'Supreme Court of Pakistan', 'Civil Procedure Code', 'legal principles', 'property sales', 'procedural law', and 'justice'.... |