Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2023 SLD 2144, 2023 SCMR 1427 | Civil Petitions Nos. 657 to 662 of 2020 , decided on 05.07.2022 | In the case of Civil Petitions Nos. 657 to 662 of 2020, the Supreme Court of Pakistan addressed the legal status of employees of the Pakistan Aeronautical Complex Board, who were previously considered civil servants. The issue revolved around whether these employees had properly exercised their option to remain civil servants under the Pakistan Aeronautical Complex Board Ordinance, 2000. The court examined the conduct of the petitioners, who had participated in departmental examinations, indicating their acceptance of the PAC Board's service rules, rather than the Civil Servants Act. The ruling reinforced the doctrine of approbate and reprobate, which prevents individuals from asserting contradictory positions in legal matters. This case highlights the complexities of employment law within government entities and the importance of adhering to procedural requirements when making choices regarding employment status. The decision serves as a precedent for similar cases involving the right... |
| 1997 SLD 801, 1997 CLC 1432 | Civil Petition No.427 of 1996 , decided on 25.02.1997 | This case revolves around a constitutional petition filed by Moulvi ALLAH MOOR against the Secretary of the Regional Transport Authority, challenging the legality of orders that rescheduled the departure times of his bus service. The Quetta High Court examined the application of the West Pakistan Motor Vehicles Ordinance and the principles of natural justice, ultimately determining that the petitioner was not afforded an opportunity to be heard regarding the changes to his bus schedule. The court emphasized the need for authorities to exercise their discretionary powers justly and equitably, highlighting the importance of procedural fairness in administrative decisions affecting individual rights. This case underscores the balance that must be maintained between regulatory authority and the rights of transport operators. Keywords like 'natural justice', 'administrative law', 'transport regulation', and 'constitutional petition' are essential for understanding the legal principles at pl... |
| 1994 SLD 1134, 1994 CLC 313 | Regular Second Appeal No. 775 of 1968 , decided on 25.11.1989 | In this landmark case adjudicated by the Lahore High Court, the issues revolved around the modification of 'Warabandi' under the Canal and Drainage Act (VIII of 1873). The case stemmed from an appeal by Saifur Rehman through his legal heirs, challenging a decision that allowed him exclusive 'Nikal' from a shared 'Mogah' for irrigation purposes. The court analyzed the provisions of Section 68 of the Act, which governs the distribution of water rights among landowners. The ruling emphasized that the authorities had the discretion to alter water distribution arrangements without requiring a decree from a competent court, provided there was a valid reason for change. The court dismissed the respondents' claims of insufficient notice and lack of vested rights. The judgment highlighted the complexity of irrigation law and the balance between individual rights and regulatory authority in water management. This case serves as a critical reference for similar disputes in the agricultural and le... |
| 1991 SLD 1454 = (1991) 187 ITR 646 | IT Appeal No. 67 (CTK) of 1977-78 | This case revolves around the interpretation of the powers of the Appellate Tribunal under the Income-tax Act, 1961, specifically Section 254. The Orissa Weavers Co-Operative Spinning Mills Ltd. claimed an exemption for expenses incurred in constructing a school building, which it argued were related to labor welfare. However, the income tax officer (ITO) disallowed the entire claim, and while the AAC partially allowed it, the assessee did not appeal the AAC's decision. The Tribunal dismissed the revenue's appeal, and the case was subsequently referred to the High Court. The court ruled that the Tribunal could not grant relief since the assessee had not contested the AAC's findings, leading to a finality in that decision. This case emphasizes the importance of procedural adherence in tax law and the limitations of the Tribunal's powers when no appeal or cross-objection is filed. It serves as a critical reminder for taxpayers to actively pursue their claims and appeals in tax matters.... |
| 2024 SLD 3441 | ITA NO. 514/MB/2023 , decided on 02.01.2024 | This case revolves around the appeal filed by Noor Bani Jhakkar against the Commissioner Inland Revenue, Multan. The appellate tribunal examined the intricacies of the Income Tax Ordinance, 2001, particularly Section 111(1), which addresses various aspects of income assessment. The hearing took place on December 1, 2023, and the decision was rendered on January 2, 2024. The tribunal, led by Judicial Member Ch. Muhammad Azam, analyzed the evidence and arguments presented by both parties. The case highlights the judicial scrutiny involved in tax-related disputes and the significance of proper legal representation in such matters. The decision seeks to clarify the application of tax laws, ensuring that taxpayers are treated fairly and justly under the law. This case serves as a critical reference for future tax appeals, emphasizing the need for transparency and adherence to legal standards in income tax assessments.... |
| 2022 SLD 6431 | File No. 344/KENNOL/OFT/CCP/2019 , decided on 25.08.2021 | This case pertains to the Competition Commission of Pakistan's investigation into Kennol Petroleum and its affiliates concerning anti-competitive practices in the oil industry. The hearing took place over several dates in 2021, with a final decision rendered on August 25, 2021. The Commission's focus was on ensuring compliance with competition laws to foster a fair marketplace. The presence of multiple parties, including leading oil distributors, highlighted the complexities of market dynamics and the necessity for regulatory oversight. The final decision underscored the commitment to uphold competitive practices and protect consumer rights in the oil sector. Keywords: Competition Law, Oil Industry, Regulatory Oversight, Consumer Rights, Anti-Competitive Practices.... |
| 2024 SLD 3541 | STA NO. 1336/LB/2016 , decided on 01.12.2023 | In the case of STA NO. 1336/LB/2016, heard on September 27, 2023, the Appellate Tribunal Inland Revenue addressed a significant tax dispute involving Atlas Copco Pakistan (pvt) Ltd. The case primarily revolved around the interpretation of tax regulations and the taxpayer's obligations under the law. During the hearing, Mr. Zeeshan Mushtaq represented Atlas Copco, arguing against the tax assessments made by the CIR, RTO, Lahore. The tribunal, comprising judges Zahid Sikandar and Muhammad Tahir, meticulously examined the evidence and legal arguments. The decision rendered on December 1, 2023, emphasized the tribunal's commitment to uphold the principles of justice and fairness in tax matters, ensuring that businesses can effectively contest tax decisions that they believe are unjust. The case is expected to set a precedent for similar disputes in the future, highlighting the importance of legal representation and understanding of tax laws in Pakistan.... |
| 2010 SLD 1077, 2010 PLJ 138 | Civil Revision No. 709-D of 2009 , decided on 10.11.2009 | In the case of Muhammad Ishaq vs. Manzoor Ahmad and Others, the Lahore High Court addressed issues surrounding the Punjab Pre-emption Act, 1991, particularly focusing on the performance of talb-e-muwathibat and talb-e-ishhad in a civil revision context. The petitioner, Muhammad Ishaq, sought to overturn the decisions of the lower courts that dismissed his pre-emption suit concerning land ownership. The court emphasized the importance of proving the performance of talbs, which are essential for establishing a pre-emption claim. With the actual sale price of the disputed property being manipulated to defeat the plaintiff's right to pre-emption, the court found that the evidence presented did not substantiate the claims made by the petitioner. The ruling highlighted the necessity for strict adherence to procedural requirements in pre-emption claims, reiterating that without clear evidence of the required notifications and actions, the courts would be unable to grant relief. This case serv... |
| 2008 SLD 2352, (2008) 303 ITR 122 | TAX CASE (APPEAL) NOS. 821 AND 822 OF 2007 , decided on 22.06.2007 | In the case of Commissioner of Income-tax v. Viswapriya Financial Services & Securities Ltd., the Madras High Court addressed the issue of penalties under section 271C of the Income-tax Act, 1961, for failure to deduct tax at source. The case revolved around the interpretation of investment returns and whether the company was liable to withhold taxes on payments made to investors. The High Court ruled that the company acted under a bona fide belief based on counsel's advice, leading to the conclusion that there was reasonable cause for the non-deduction of tax. This ruling is significant for taxpayers and legal professionals as it clarifies the standards for imposing penalties in tax cases, emphasizing the importance of legal guidance in navigating complex tax obligations. The decision highlights the need for clear communication regarding tax liabilities to prevent misunderstandings and potential penalties.... |
| 2024 SLD 3610 | STA NO. 597/LB/2019 , decided on 27.04.2024 | In this case, the Appellate Tribunal Inland Revenue in Lahore adjudicated an appeal regarding tax matters between the CIR, LTU, Lahore and M/s. Loft Commercial Pvt. Ltd. The hearing took place on March 5, 2024, with the decision rendered on April 27, 2024. This case emphasizes the importance of understanding tax regulations and compliance within the commercial sector. The tribunal's ruling is significant for businesses and tax practitioners, shedding light on the application of tax laws in similar future cases. Ensuring compliance with tax obligations is crucial for businesses to avoid disputes. The decision highlights the tribunal's role in interpreting tax laws and resolving conflicts between tax authorities and taxpayers. Businesses should stay informed about tax regulations to mitigate risks.... |
| 2024 SLD 4997 | STA NO. 1176/KB/2023 , decided on 14.09.2023 | This case revolves around a tax dispute between M/s. M. Hadeed Traders and The CIR, RTO, Lahore, adjudicated by the Appellate Tribunal Inland Revenue. The tribunal's decision highlighted key issues regarding tax compliance and enforcement mechanisms under the relevant laws. The ruling serves as a precedent for future tax-related disputes, reinforcing the importance of thorough documentation and adherence to procedural norms. Legal representatives for both parties presented their arguments, contributing to a comprehensive examination of the case's merits. This case exemplifies the complexities involved in tax litigation and the judicial system's role in ensuring fair application of the law.... |
| 0000 SLD | D-2741 of 2016 , decided on 01.01.2022 | This case revolves around issues pertaining to the National Accountability Ordinance, 1999, specifically focusing on the interpretation of accountability measures. The Sindh High Court deliberated on critical aspects of legal representation, evidentiary standards, and the rights of individuals accused under the ordinance. The ruling emphasizes the necessity of presenting concrete evidence in accountability cases, thereby setting a benchmark for similar future cases. Additionally, the court's decision reflects ongoing discussions in legal circles regarding the balance between accountability and individual rights, making it a significant case in the legal landscape. In the context of trending legal keywords, this case highlights 'accountability', 'due process', 'evidence standards', and 'legal representation', which are crucial for practitioners and stakeholders in the field of law. The implications of this ruling are far-reaching, influencing both current practices and future legislativ... |
| 1997 SLD 708, 1997 CLC 827 | D-142 of 1994 , decided on 20.09.1995 | The case revolves around a constitutional petition filed by Messrs Continental (Pvt.) Limited against the Government of Sindh concerning the ban on high-rise buildings in Karachi. The petitioner sought to construct a building with seven storeys, while the regulations limited construction to a maximum of four storeys due to utility shortages. The court examined the petitioner's claims that they had received necessary approvals and that the ban should not apply to their project. However, the court found that the petitioner could not substantiate their claims with appropriate documentation, leading to the dismissal of their petition. This case highlights key issues of urban planning, regulatory compliance, and the balance between development and public interest in Karachi's rapidly growing landscape. It serves as a significant reference for future cases involving construction regulations and urban development in the region.... |
| 2005 SLD 1294, 2005 SCMR 1086 | Civil Petition No. 1148 L of 2000 , decided on 04.03.2003 | This case revolves around the dismissal of a civil servant from the Punjab Police for absence from duty during a surprise raid. The petitioner contended that the disciplinary actions taken against him were unjust and prejudiced. However, after thorough examination, the Supreme Court upheld the findings of the Punjab Service Tribunal, emphasizing that the petitioner was indeed absent and that the disciplinary process adhered to the relevant rules and regulations. The court's refusal to grant leave to appeal reinforces the importance of maintaining discipline within law enforcement agencies. Keywords: Punjab Police, dismissal, service tribunal, legal precedent.... |
| 2022 SLD 1209 = 2022 SCMR 1592 | Civil Appeals Nos. 1009 of 2010 and 933-L of 2013 , decided on 07.12.2017 | In the pivotal case of Civil Appeals Nos. 1009 of 2010 and 933-L of 2013 before the Supreme Court of Pakistan, the appellants Umar Ata Bandial, Mazhar Alam Khan Miankhel, and Yar Muhammad contested the decisions impacting their proprietary rights under the Colonization of Government Lands (Punjab) Act, 1912. The dispute originated from the Grow More Scheme initiated in 1956, aimed at allocating state land to self-cultivators and small landholders. The petitioners were unlawfully deprived of their land due to fraudulent activities and collusion between a local Patwari and influential individuals, leading to the wrongful inclusion of their land in the Islamabad Oustees Scheme. This malicious act resulted in the land being unfairly allotted to other parties and subsequently sold to Respondent No.1, Mst. Sameena Tayab, who was found to be connected to the general attorney of the respondents. The Supreme Court meticulously reviewed the evidence, including the improper transfer and sale tran... |
| 1998 SLD 1597, 1998 PLC 1377 | Civil Appeal No. 105 of 1997 , decided on 17.06.1998 | This case revolves around the dismissal of an employee of the Pakistan Water and Power Development Authority (WAPDA) due to alleged negligence that led to significant property damage. The Supreme Court of Pakistan intervened to ensure that the Federal Service Tribunal re-evaluates the case, focusing on the definitions of misconduct and negligence under the Pakistan Water and Power Development Authority Employees (Efficiency and Discipline) Rules, 1978. The Court underscored the importance of credible evidence in establishing whether the employee acted negligently or willfully damaged property. The ruling aims to promote fairness and justice in administrative proceedings, highlighting the need for proper legal representation and consideration of all relevant facts. This case serves as a critical reference for employment law and administrative justice in Pakistan, illustrating the balance between organizational discipline and employee rights.... |
| 1990 SLD 2226, (1990) 186 ITR 496 | N/A , decided on 01.01.1990 | In the landmark case before the Kerala High Court, the issue revolved around the tax implications of capital gains under the Income-tax Act, 1961, specifically concerning the sale of agricultural land. The case highlighted the complexities of property classification and tax obligations. The assessing authority initially brought capital gains into question, asserting that the land sold was situated within the Cochin Corporation area, thereby attracting tax. The Appellate Assistant Commissioner supported this view, but the Tribunal ruled otherwise, classifying the land as agricultural and exempting it from capital gains tax. However, the High Court's ruling emphasized the importance of legislative amendments, particularly the retrospective effect of the Finance Act, 1989, which clarified that the sale of such land does incur tax. This case serves as a critical reference for understanding capital gains taxation, especially in the context of agricultural land sales, and underlines the nece... |
| 1992 SLD 764, 1992 SCMR 1828 | Civil Petition No.233-P of 1991 , decided on 13.05.1992 | This case revolves around the procedural aspects of civil litigation in the context of the Provincially Administered Tribal Areas (PATA) of Pakistan. The Supreme Court examined the delegation of authority by the Deputy Commissioner to a Jirga for recording evidence on the issue of limitation in a suit for declaration and permanent injunction regarding land ownership. The Court concluded that the question of limitation is a crucial preliminary matter and must be addressed before other substantive issues. The judgment emphasized the importance of adhering to procedural regulations and the exclusive jurisdiction of special forums established under PATA regulations. The decision reinforces the principle that parties must raise objections during the proceedings to challenge procedural decisions effectively. The ruling is significant for legal practitioners operating in tribal areas, highlighting the need for compliance with local regulations and the procedural nuances involved in land dispu... |
| 2016 SLD 1851, 2016 PSC 690 | Civil Review Petitions No, 561, 568 to 570, 600 to , decided on 22.01.2016 | The Supreme Court of Pakistan's decision in the case involving the hunting of the Houbara Bustard revolves around the review of previous judgments related to wildlife conservation. The case highlights the balance between conservation efforts and the rights of local communities regarding wildlife management. The court found that existing laws allowed for regulated hunting, contradicting the previous complete ban imposed. The ruling underscores the importance of aligning provincial laws with international conservation standards while considering sustainable practices. The court's decision to set aside the previous ruling opens avenues for re-evaluating wildlife policies, emphasizing the need for collaboration among federal and provincial governments in wildlife management. Key terms include wildlife conservation, Houbara Bustard, CITES, CMS, and sustainable hunting practices.... |
| 2006 SLD 3208, (2006) 287 ITR 411 | ... | |
| 2006 SLD 3232, (2006) 287 ITR 172 | ... | |
| 1962 SLD 340, (1962) 44 ITR 622 | IT REFERENCE No. 4 OF 1956 , decided on 03.03.1960 | In this landmark case decided by the Punjab High Court, the legal implications surrounding the Income-tax Act, 1961 and the Indian Income-tax Act, 1922 were examined, particularly section 185 concerning partnership firms. The court analyzed the case of a partnership firm originally consisting of Kheta Mal and his five sons, where a dispute arose regarding the share distribution after one son retired. The decision clarified that the minors were entitled to an equal share of the 1/10th allocated to them, despite not being explicitly stated in the renewal application. This ruling highlighted the necessity of interpreting legal documents within their factual context, ensuring that technicalities do not undermine equitable outcomes. The case serves as a vital reference for future partnership disputes, emphasizing the need for clear documentation while also allowing for reasonable interpretations in favor of fairness.... |
| 1984 SLD 1981, 1984 PLC 1642 | Appeal No. 12 (40) of 1983 , decided on 28.08.1983 | This case involves the appeal by Muhammad Shafique Qamar, General Secretary of the All Pakistan NESPAK Employees Union, against his dismissal from National Engineering Services (Pakistan) Ltd. for alleged misconduct. The National Industrial Relations Commission initially granted a stay on the dismissal, which was contested by the employer. The Commission ultimately vacated the stay, determining that the dismissal was valid and that the petitioner had not shown a prima facie case for interim relief. The case highlights issues related to labor rights, the powers of industrial relations bodies, and the balance of interests between employers and employees within the framework of the Industrial Relations Ordinance (1969). It also underscores the importance of due process in disciplinary actions within essential service sectors, reflecting broader trends in labor law and industrial relations in Pakistan.... |
| 2010 SLD 1911, (2010) 321 ITR 463, (2010) 189 TAXMAN 110 | IT APPEAL Nos. 1279 OF 2008, 194, 416, 761 AND 788 , decided on 10.02.2010 | In the case of Commissioner of Income Tax v. Sona Koyo Steering Systems Ltd., the Delhi High Court addressed critical issues surrounding the deductions available under section 80-I of the Income Tax Act, 1961. The case revolved around the eligibility of deductions based on profits from industrial undertakings when one unit incurred losses while another unit generated profits. The court reinforced the principle that each industrial unit must be treated as an independent entity for the purpose of deduction calculations. This landmark ruling has significant implications for businesses with multiple units, emphasizing that losses from one unit cannot be offset against profits from another in the context of tax deductions. The decision aligns with the Supreme Court's interpretations but clarifies the limitations on applying those principles across different units. This ruling is essential for taxpayers and tax professionals, ensuring compliance with the Income Tax Act's provisions and maxim... |
| 1980 SLD 265, 1980 SCMR 360 | Civil Petition No. 152 R of 1979 , decided on 09.12.1979 | In the landmark case of Allah Ditta vs. Ghulam Nabi, the Supreme Court of Pakistan deliberated on the nuances of property rights under the Land Reforms Regulation and the Punjab Tenancy Act. The crux of the case involved the distinction between lessees and tenants and the implications of such classifications on eviction processes. The Court reaffirmed the rights of individuals in possession of agricultural land, emphasizing that mere changes in titles or classifications should not lead to unlawful evictions. The judgment highlighted the necessity for legal authorities to adhere to due process when dealing with property disputes, especially in the context of agricultural land, where the protection of cultivating individuals is paramount. This case serves as a precedent in understanding tenant rights and the legal obligations of landlords, making it a significant reference point in property law discussions in Pakistan.... |
| 1993 SLD 411 = 1993 MLD 182 | W.P. No.1182 of 1983 , decided on 07.10.1989 | In the case of Hakim Textile Mills vs. Pakistan, the Lahore High Court dealt with the issue of surcharge and Iqra surcharge imposed under the Customs Act, 1969. The case revolves around the legality of these surcharges and the rights of the petitioners to challenge such impositions. The court's decision emphasized the authority of customs authorities to levy additional charges as specified in notifications and confirmed the legality of the surcharges. The ruling referenced previous case law, particularly the judgment in Lahore Textile and General Mills Ltd. v. The Collector of Customs, which set a precedent for similar cases. The court dismissed the petition and highlighted the importance of adhering to legal procedures in customs matters, ensuring that such duties are enforced appropriately. This case serves as a significant reference for issues related to customs law and the rights of petitioners in challenging governmental levies.... |
| 2021 SLD 2351, 2021 PLD 601 | Writ Petition No. 8024 of 2021 , decided on 29.04.2021 | In the case of Writ Petition No. 8024 of 2021, the Lahore High Court addressed the issue of postgraduate training for doctors who were placed in a medical institution not recognized by the Pakistan Medical Commission (PMC). The petitioners, led by Dr. M. Asif and 35 others, argued that their training at DHQ Teaching Hospital, Sargodha, was invalid as it was not accredited by the PMC, risking their future medical careers. The court found that the placement in an unrecognized program was presumptive and harmful, directing the Provincial Healthcare Department to ensure that all trainees are placed in accredited programs only. This judgment underscores the necessity for compliance with recognized medical training standards, ensuring that doctors receive proper education that is officially sanctioned. The ruling is significant in maintaining the integrity of medical training in Pakistan, emphasizing the need for accountability from educational institutions and government departments involve... |
| 1980 SLD 647, (1980) 121 ITR 87 | IT REF. No. 71 OF 1974 , decided on 29.08.1979 | The case revolves around the interpretation of sections 184(4) and 185(1)(b) of the Income-tax Act, 1961, regarding the registration of firms and the condonation of delays in application submissions. The case emerged after the death of a key partner in Beri Chemical Industries, which led to a reconstitution of the firm and a subsequent belated application for registration. The Income Tax Officer rejected the application, citing the delay and the lack of sufficient cause. However, the Tribunal later ruled that the refusal to condone the delay was effectively an order under section 185(1)(b), thus allowing for an appeal. This case highlights the importance of understanding procedural requirements and the implications of delays in tax law, reaffirming that firms can seek registration even after deadlines under specific circumstances. The ruling emphasizes the judicial approach to ensuring fair treatment in tax matters and the right to appeal against administrative decisions.... |
| 1986 SLD 367, 1986 SCMR 190 | Civil Petition No. 114-P of 1985 , decided on 19.10.1985 | This case revolves around a property dispute involving land that once belonged to Hindu migrants and was classified as evacuee property. The Supreme Court of Pakistan ruled on a civil petition concerning the ownership and possession of a specific land parcel, Khasra No. 2626, located in Kohat. The petitioner, Muhammad Sharif, contested the findings of the lower courts, which had upheld the respondent Abdul Majid's claim to the property based on prior purchase and legal ownership. The Supreme Court found the lower courts' findings to be accurate and based on sufficient evidence, leading to the dismissal of the petition. The ruling emphasizes the importance of factual findings in property disputes and reinforces the principle that concurrent findings of lower courts should not be disturbed unless there is a compelling reason. This decision is significant in the context of property law and the rights of individuals regarding ownership and possession of land, particularly in cases involvin... |
| 2018 PLD 256 | D-2741 of 2016 , decided on 01.01.2022 | This case revolves around the application of the National Accountability Ordinance, 1999, focusing on issues of corruption and accountability in public office. The Sindh High Court's ruling underscores the significance of maintaining integrity within governmental institutions. The court's analysis of the law and its implications for public service serves as a critical examination of the mechanisms in place to combat corruption. The case sets an important precedent, potentially influencing future legal proceedings concerning accountability in Pakistan. Keywords: accountability, corruption, National Accountability Ordinance, Sindh High Court, legal precedent.... |
| 1988 SLD 226, 1988 SCMR 105 | Civil Appeals Nos. K-1 and K-2 of 1986 , decided on 13.08.1987 | In the case of Civil Appeals Nos. K-1 and K-2 of 1986, the Supreme Court of Pakistan addressed significant electoral issues arising from the misprinting of ballot papers during the elections held on February 28, 1985. The case involved two candidates, Muhammad Ali son of Fayyaz Hussain and Muhammad Ali son of Muhammad Wasi, who were adversely affected by the mixing of their allocated symbols on the ballots. The Supreme Court upheld the Election Tribunal's ruling that declared the election void, stating that the misprinting created confusion and uncertainty, thereby violating the principles outlined in the Representation of the People Act, 1976. This ruling underscores the critical importance of maintaining electoral integrity and ensuring compliance with legal provisions to safeguard the democratic process. Keywords such as 'election integrity', 'misprinting ballot papers', 'Representation of the People Act', and 'Supreme Court rulings' are vital for those researching electoral law and... |
| 1969 SLD 32, 1969 SCMR 964 | Civil Petition for Special Leave to Appeal No. 286 , decided on 12.10.1967 | In the case of Muhammad Nawaz Khan and others vs. Settlement Authorities, the Supreme Court of Pakistan addressed a dispute regarding the division of property located at S-86-R-59, Ferozepur Road, Lahore. This complex included a residential portion and five shops. The Settlement Authority had approved the division of the residential area into four parts and the auctioning of the shops. The petitioners challenged this decision in the High Court but were unsuccessful. The Supreme Court affirmed the High Court's ruling, emphasizing the authority's jurisdiction to divide the house as it deemed fit under the Displaced Persons (Compensation and Rehabilitation) Act, 1958. The ruling clarified the legal interpretation of 'house' and upheld the Settlement Authority's discretion in property management. This case highlights important legal principles surrounding property rights and administrative authority in Pakistan, making it a notable reference for future cases involving similar property disp... |
| 2020 SLD 59, 2020 PLJ 16 | W.P. No. 56733 of 2019 , decided on 31.10.2019 | In this landmark case, Maryam Nawaz Sharif sought post-arrest bail from the Lahore High Court amid serious allegations of corruption and money laundering linked to the National Accountability Ordinance, 1999. The case stems from accusations that she aided and abetted her father, former Prime Minister Nawaz Sharif, in acquiring significant assets through illegal means. The court meticulously analyzed the evidence, which included statements from foreign nationals, financial transactions, and the involvement of various entities in the alleged money laundering scheme. While the prosecution argued that the petitioner was a key player in these transactions, the court found that the evidence did not sufficiently establish her culpability. Emphasizing the need to protect individual liberties and the presumption of innocence, the court granted bail, highlighting that the principles of justice must prevail over mere allegations. This decision not only underscores the legal rights of individuals ... |
| 2004 SLD 2816, (2004) 269 ITR 389 | IT REFERENCE No. 75 OF 1984 , decided on 13.08.2004 | In this landmark case, the Allahabad High Court addressed the complexities of assessing Hindu Undivided Families (HUF) under the Wealth-tax Act, 1957, particularly in relation to partial partitions. The case arose when the Commissioner of Wealth Tax contested the validity of a partial partition claimed by Parmatma Saran (HUF) effective from January 1, 1979. The court carefully examined sections 20A of the Wealth-tax Act and 171(9) of the Income-tax Act, asserting that any partial partition occurring after December 31, 1978, would not be recognized. This ruling reinforces the stringent provisions governing HUF assessments and clarifies that the HUF will continue to be taxed as undivided, irrespective of claims made after the cut-off date. The decision is pivotal for tax practitioners and families navigating property and tax obligations, highlighting the need for compliance with the specific legal frameworks governing HUF taxation.... |
| 2017 SLD 2372, 2017 YLR 1229 | W.P. No. 2543 of 2017 , decided on 10.02.2017 | In the case of W.P. No. 2543 of 2017, the Lahore High Court addressed a petition concerning the custody and travel restrictions of a minor under the Guardians and Wards Act, 1890. The petitioner, Mohammad Mohsin, sought to place his son on the Exit Control List (ECL) to prevent the minor from leaving Pakistan. The court noted that the Guardian Court was already handling the case and had previously restrained the mother from taking the minor out of the jurisdiction without permission. The High Court reiterated the importance of the Guardian Court's jurisdiction in such matters and ultimately dismissed the petition, affirming that all related issues should be resolved within that court. The decision highlights the complexities surrounding parental rights and the legal frameworks designed to protect minors in custody disputes. This case serves as a crucial reference for similar future disputes, emphasizing the importance of adhering to the established legal processes for the welfare of mi... |
| 2020 SLD 1191 = 2020 MLD 1132 | Criminal Appeal No. 112-J and Murder Reference No. , decided on 29.09.2015 | The case revolves around the appeal of Muhammad Asif against his conviction for murder under the Penal Code. The Lahore High Court examined the evidence presented during the trial, finding significant inconsistencies and a lack of reliable identification of the accused. Key issues included the absence of a source of light during the incident, the complainant's failure to identify the accused in the initial FIR, and the lack of physical evidence linking Asif to the crime scene. The court emphasized the principle of 'benefit of doubt' in criminal law, ultimately leading to Asif's acquittal. This case underscores the critical standards of evidence in criminal proceedings and the judicial commitment to ensuring that justice is served without wrongful convictions.... |
| 2019 SLD 779, 2019 PLD 163 | D-1426 of 2018 , decided on 09.08.2018 | The case revolves around a constitutional petition filed by Muhammad Iqbal Mahar against the Election Commission of Pakistan regarding the recounting of ballot papers in the General Elections 2018. The petitioner contested the decision made by the Returning Officer, arguing that the margin of votes was within the limits set by the Elections Act, 2017. The Sindh High Court examined the provisions of the Elections Act, specifically Section 95, which outlines the conditions under which a recount may be requested. The court concluded that since the results had already been consolidated, the petitioner could not invoke the jurisdiction of the High Court for a recount, as the law provided specific remedies for such disputes. This case highlights the importance of adhering to procedural requirements in electoral matters and reinforces the legal framework established by the Elections Act, 2017.... |
| 2024 SLD 4778, 2024 PLJ 35 | Service Appeal No. 4902 of 2021 , decided on 21.06.2023 | This case revolves around Muhammad Sohail, a police constable who faced dismissal due to prolonged unauthorized absence from duty. The case was heard by the Khyber Pakhtunkhwa Service Tribunal, where it was determined that the appellant had not provided satisfactory medical documentation to justify his absence. Despite his acquittal in a separate criminal case related to the authenticity of his medical documents, the tribunal upheld the disciplinary authority's decision to dismiss him for willful absence. The tribunal emphasized the importance of proper documentation and adherence to procedural norms in such cases, highlighting that mere acquittal in criminal proceedings does not absolve an employee from disciplinary actions taken by the employer. The decision reinforces the standards of accountability and responsibility expected from public servants, particularly in maintaining attendance and duty performance.... |
| 2024 SLD 3719, 2024 PLJ 31 | W.P. Nos. 356, 357 & 358 of 2022 , decided on 23.02.2023 | In the case of M/s. A.A FOODS (PRIVATE) LIMITED versus the Azad Jammu and Kashmir Food Authority, the High Court addressed the legality of sealing the petitioners' premises due to the manufacturing of substandard food items. The court found that the petitioners lacked the necessary standing to challenge the actions of the food authority, which were based on public safety concerns. The decision underscored the importance of regulatory compliance in the food industry and the role of food safety officers in ensuring public health standards. This case highlights the legal framework surrounding food safety in Azad Jammu and Kashmir, particularly under the Azad Jammu and Kashmir Food Authority Act, 2017, and the Interim Constitution Act, 1974. It serves as a significant reference for future cases involving food safety regulations and the responsibilities of manufacturers. Keywords such as 'food safety,' 'public health,' and 'legal compliance' are central to understanding the implications of ... |
| 1999 SLD 873, 1999 PLC 325 | Civil Petitions Nos. 355, 356 and 385 to 388 of 19 , decided on 07.10.1998 | This case revolves around the appointment of Headmasters and Headmistresses within the Education Department of Punjab, Pakistan. The Supreme Court emphasized the need for adherence to the Governor's order regarding seniority and the prohibition of transferring general cadre members into nationalised positions without due consideration. The court's ruling is significant for civil service appointments, ensuring that qualified candidates are considered for promotion based on their seniority and suitability. This decision reinforces the importance of following established legal frameworks in public service appointments and highlights the role of the judiciary in maintaining these standards in the interest of justice and fair governance.... |
| 2014 SLD 329, 2014 PLC 1292 | D-723 of 2011 , decided on 12.05.2014 | The case involves a constitutional petition filed by Asghar Khan and five others against the Province of Sindh regarding their non-issuance of appointment orders as Police Constables despite passing the required tests. The petitioners argued that they had a vested right to be appointed, but the court found their delay in filing the petition to be unreasonable, falling under the principle of laches. The court ruled that the petitioners did not have a legal right for enforcement under Article 199 of the Constitution at the time of filing. The decision emphasizes the importance of timely action in employment matters and the discretionary nature of relief in constitutional petitions. The case highlights issues of procedural fairness and the rights of individuals in public service appointments. Keywords for optimization include 'constitutional petition', 'vested rights', 'Sindh Police recruitment', and 'legal principles of laches'.... |
| 1997 SLD 569, 1997 SCMR 299 | Criminal Appeal No. 53 of 1995 , decided on 21.12.1996 | This case revolves around the legal principles of the Customs Act and the Criminal Procedure Code as applied in the context of a smuggling allegation. The Supreme Court of Pakistan addressed the legality of the Lahore High Court's interference with the Trial Court's decision regarding the return of smuggled gold. The core issue was whether the Trial Court was justified in refusing to accept the Investigating Officer's conclusion that the gold was not smuggled but legally imported. The Supreme Court concluded that the High Court had overstepped its authority by making determinations on the merits of the case before the Trial Court had the opportunity to conduct a full hearing. This ruling underscores the importance of procedural integrity in criminal proceedings and the limits of appellate court intervention. The case emphasizes key legal concepts such as the binding nature of police reports, the discretion of trial courts, and the separation of investigatory and judicial roles in crimi... |
| 2009 SLD 2565, (2009) 314 ITR 2 | A.A.R. No. 779 OF 2008 , decided on 23.04.2009 | In this case, Canoro Resources Ltd., a Canadian company engaged in petroleum exploration and production, sought an advance ruling regarding the restructuring of its business in India. The company intended to transfer its participating interest in the Amguri block to a partnership firm formed in Canada with its wholly owned subsidiary. The ruling addressed whether the partnership could be assessed as a firm under the Income-tax Act, compliance with section 184, and implications for capital gains tax. The Authority concluded that the partnership could be assessed as a firm if it met the necessary requirements, and the taxation rate would be 30%. Furthermore, the ruling clarified that the transfer would be considered an international transaction, subject to transfer pricing regulations. This case highlights the complexities of international tax law and the importance of compliance with local regulations for foreign entities operating in India.... |
| 2005 SLD 840, 2005 PLC 192 | W. P. No. 6492 of 2004 , decided on 25.05.2004 | In the case of W. P. No. 6492 of 2004, Dr. Zakriya Tariq challenged the appointment of Dr. Mrs. Zamurrad Salman as Principal of the Government College of Education for Women, Lahore. The petitioner argued that the appointment procedures outlined in the University of Lahore Ordinance were not followed, and that the power to appoint should rest with the University. The Lahore High Court, presided over by SYED ZAHID HUSSAIN, J, reviewed the legal framework surrounding the appointment process and found that the appointment of Dr. Zamurrad was merely provisional and contingent upon the Syndicate's approval. The court clarified that the matter was still under consideration and dismissed the petition on the grounds of being premature. The decision reinforced the authority of the Syndicate in appointment matters and highlighted the importance of following procedural laws in public sector appointments. The case underscores the legal principles of estoppel and administrative law in the context o... |
| 1990 SLD 173, 1990 PLD 1156 | Civil Appeal No. 285 of 1980 , decided on 13.06.1990 | In the case of Civil Appeal No. 285 of 1980, the Supreme Court of Pakistan addressed crucial issues related to the interpretation of the Income Tax Act, 1922. The case revolved around the responsibilities of agents in deducting income tax for non-residents. The Court emphasized that liability does not solely depend on assessment; rather, it is a declaration created by the Income Tax Act. The ruling clarified that agents are not obliged to deduct taxes if they are themselves liable to pay them. The decision set a significant precedent regarding tax liabilities and the interpretation of statutory obligations, providing clarity for future cases involving non-resident taxation and agent responsibilities. This case highlights the importance of understanding the legal definitions of 'liable' and the implications of the Income Tax Act on agents dealing with non-residents, which is essential for legal practitioners and tax professionals.... |
| 1978 SLD 296 = 1978 PLD 148 | D-2741 of 1978 , decided on 14.05.1978 | This case revolves around the application of the West Pakistan Urban Rent Restriction Ordinance and whether it applies to the Malakand Protected Area. The Supreme Court emphasized the need for a government notification to declare an area as 'Urban', which was not provided in this instance. The legal principles surrounding the application of laws to Tribal Areas under the Constitution were also clarified, particularly regarding the discretion of the Governor and the President in extending laws to such regions. The court upheld the decisions of lower courts regarding the eviction of tenants without the necessary legal basis established through proper notification and procedure. This case is significant in understanding the jurisdiction of civil courts in matters of tenancy and the application of specific ordinances in designated areas.... |
| 2017 SLD 2271, 2017 CLC 1335 | Election Appeal No. 8 of 2016 , decided on 03.04.2017 | In the case of Election Appeal No. 8 of 2016, the Lahore High Court reviewed the decision of the Election Tribunal regarding the election of a General Councilor from Ward No. 4, Chowk Azam, Layyah. The tribunal had ordered a recount of votes, resulting in the declaration of M. Zafar Iqbal Awan as the returned candidate. The appellant, Adnan Nazeer Alvi, contested this decision, arguing that the tribunal exceeded its authority and did not follow the proper procedures outlined in the Punjab Local Government (Conduct of Elections) Rules, 2013. The High Court found the tribunal's order lacking in material particulars, emphasizing that elections should not be annulled based on trivial differences in vote counts. The case highlights the importance of following legal protocols in election disputes and maintaining the integrity of the electoral process. The court ultimately set aside the tribunal's order, allowing the appeal and reaffirming the need for just and fair electoral practices.... |
| 1988 SLD 806, 1988 PLC 20 | Appeal No. 679 of 1987 , decided on 15.10.1987 | In the case of Muhammad Sharif vs. Government of the Punjab, the Service Tribunal dealt with an appeal regarding the reduction in rank of the appellant from BPS-18 to BPS-17. The appellant was charged with forgery after failing to remit pension contributions during his five-year deputation in Nigeria. The Enquiry Officer found him guilty after thorough investigation and hearings. The Tribunal examined the evidence, including the submission of forged challans, and concluded that the appellant was given fair opportunity for defense. The decision reinforced the importance of accountability and integrity in public service. This case highlights issues related to service discipline and the consequences of misconduct in the civil service. The ruling emphasizes that appropriate measures must be taken to maintain the standards expected from government employees. The appeal was dismissed, affirming the penalty imposed by the Chief Secretary of the Punjab Government.... |
| 2021 SLD 2572, 2021 PCRLJ 1545 | Criminal Appeal No. 1136 of 2011 , decided on 10.06.2021 | In the case of Criminal Appeal No. 1136 of 2011, the Lahore High Court addressed critical issues regarding the natural justice principles in the context of dishonestly issuing a cheque, as per the Penal Code Section 489-F. The appeal arose after the Additional Sessions Judge acquitted the accused due to the non-production of the original cheque. The court highlighted procedural deficiencies, emphasizing that the complainant was not given a chance to be heard in the appellate proceedings. This case underscores the importance of fair trial rights and the necessity of adhering to legal protocols in criminal proceedings. It serves as a precedent for ensuring that parties involved in legal disputes are afforded the opportunity to present their evidence, thereby reinforcing the integrity of the judicial process. The decision emphasizes the need for courts to direct parties to submit relevant documentation and evidence to uphold justice. This case is particularly relevant in discussions surro... |
| 1989 SLD 1988, 1989 SCMR 1948 | Civil Petition No.142-R of 1989 , decided on 20.06.1989 | This case revolves around a civil servant's appeal regarding the allotment of a house that had been occupied by his father. The Federal Service Tribunal dismissed the appeal, ruling it incompetent as the allotment of housing was not a part of civil service terms. The Supreme Court upheld this decision, emphasizing that civil servants do not have a right to retain quarters post-retirement unless specified. The ruling highlights the legal framework surrounding civil service housing entitlements, making it a significant reference for similar future disputes. Keywords like 'civil service housing', 'Federal Service Tribunal', and 'Supreme Court of Pakistan' are trending in legal discussions, making this case a pivotal point for understanding civil servant rights and housing policies.... |
| 1964 SLD 149, (1964) 10 TAX 206, 1964 PTD 629, 1964 PLD 657 | Civil Appeal No.54-D of 1963 , decided on 22.06.1964 | This case revolves around the interpretation of the Income Tax Act, specifically Section 26A, regarding the registration of partnership firms. The Supreme Court of Pakistan examined whether a partnership, which had existed prior to the formal execution of its deed, could be registered for tax purposes. The court concluded that the partnership deed's execution date should not affect the registration if the partnership was operational prior to that date. This ruling is pivotal for similar cases, as it clarifies the application of tax laws regarding the timing of partnership deeds and their impact on tax liabilities. This decision underscores the importance of recognizing genuine business operations over strict adherence to documentation timelines, thus providing a precedent for future cases involving partnership registrations.... |
| 1984 SLD 1844, 1984 PLC 1354 | 181 / 176 of 1983 , decided on 20.09.1983 | This case revolves around the appeal made by Muhammad Siddique, a former constable, who was dismissed from service on charges of corruption without a proper inquiry. The Tribunal found that the dismissal was based on an inadequate process, relying solely on a show-cause notice. The case highlighted the necessity for a thorough investigation and due process in disciplinary actions against civil servants. Muhammad Siddique was accused of demanding bribes related to traffic violations, but the lack of a formal inquiry and subsequent acquittal in a competent court led to the Tribunal's decision to reinstate him. The ruling emphasized the significance of lawful procedures in maintaining the integrity of public service and protecting the rights of civil servants against arbitrary actions. Keywords: civil service, dismissal, corruption, due process, reinstatement, Punjab Service Tribunal, legal rights, public integrity, show-cause notice, inquiry.... |
| 1987 SLD 1477, 1987 SCMR 534 | Criminal Petition for Leave to Appeal No. 197 of 1 , decided on 13.01.1987 | In the case of Mushtaq Ahmad and others vs. The State, the Supreme Court of Pakistan addressed the appeal concerning the convictions and sentences of the petitioners for the murder of two individuals and attempted murder. The case stemmed from an incident where a quarrel escalated into violence over a kite-flying dispute. The petitioners argued that there was no motive for the killings and that the altercation was a sudden flare-up. The court, while upholding the convictions, granted leave to review the sentences, taking into account the ages of the accused. This case highlights issues of criminal responsibility and the legal standards necessary for determining intent and motive in violent crimes. The decision reflects the court's commitment to ensuring that justice is served while also considering mitigating factors in sentencing.... |
| 2017 SLD 2002, 2017 MLD 572 | W.P. No. 11687 of 2009 , decided on 18.11.2015 | The case revolves around the legal authority of the Chief Settlement Commissioner following the Evacuee Property and Displaced Persons Laws (Repeal) Act, 1975. The Lahore High Court examined whether the Chief Settlement Commissioner retained jurisdiction over pending proceedings after the repeal of previous laws governing displaced persons. The court emphasized the importance of the notification issued by the Punjab Government that designated Dr. Nazir Saeed as the Chief Settlement Commissioner. It was concluded that despite the repeal, the Chief Settlement Commissioner maintained the authority to dispose of cases related to displaced persons and evacuee properties. The ruling clarified the legal framework surrounding the management of evacuee property and underscored the continuity of authority through proper notification. This case is significant in understanding the implications of legislative changes on administrative roles and responsibilities concerning displaced persons.... |
| 1982 SLD 793, (1982) 133 ITR 890 | TAX CASE Nos. 508 AND 590 OF 1976 , decided on 18.02.1980 | This case addresses the complexities of the Gift-tax Act, particularly regarding the exemptions applicable to gifts made by the karta of a Hindu Undivided Family (HUF) to their spouse. The court emphasized the importance of understanding the capacity in which gifts are made, as it directly impacts the tax liability. It was highlighted that if the karta made the gift in an individual capacity, the exemption under section 5(1)(viii) could be applied. Conversely, gifts made in the capacity of an HUF would not qualify for such exemptions. The decision reinforces the legal principles surrounding Hindu law and gift taxation, ensuring clarity on how gifts to spouses are treated under tax law. This case is significant for tax practitioners and individuals involved in estate planning, as it illuminates the legal intricacies of gift transactions within familial structures. Keywords such as 'Gift-tax Act', 'Hindu Undivided Family', 'exemption', and 'tax liability' are essential for understanding ... |
| 1962 SLD 456, 1962 AIR 994, 1962 SCR 733 | Civil Writ Petition No. 30 of 1956 , decided on 24.01.1962 | This case revolves around the legal complexities surrounding the allotment of evacuee property to individuals who migrated from West Pakistan to India during the partition. The appellants, who were given land allotments in two villages, contested a decision that sought to reduce their allotment based on a reclassification of the land. The Supreme Court's decision clarified the legal framework governing evacuee property and emphasized the importance of adhering to established laws and notifications. The ruling reinforced the rights of displaced persons and the necessity for government actions to be grounded in legal authority. This case is significant in understanding property rights, government authority, and the rehabilitation of displaced persons in India. It highlights the intersection of constitutional law and property rights, making it a relevant reference in similar legal disputes. Keywords such as 'evacuee property', 'displaced persons', 'property rights', and 'government author... |
| 1967 SLD 72, 1967 PLD 479 | Civil Appeals Nos. K-9 and K-10 of 1963 , decided on 25.05.1965 | This case revolves around the legal status of R. S. Roopchand and his brothers as members of a joint Hindu family concerning property classification under the Pakistan (Administration of Evacuee Property) laws. The Supreme Court of Pakistan scrutinized various legal provisions, including the Constitution of Pakistan and relevant ordinances and acts, addressing issues such as the jurisdiction of the Custodian regarding evacuee property declarations. The case highlights the complexities involved in the administration of evacuee property, particularly concerning familial ownership and individual rights. The Court's decision reinforces the principle that personal status and property rights are inherently linked, and any declarations made must be specific to the individual rather than extending to family members without proper legal basis. As such, this judgment serves as a critical reference in understanding the legal framework surrounding evacuee property in Pakistan, providing clarity on... |
| 2023 SLD 6637 | Complaint No.52341QTA1lT!2022 | This case revolves around a complaint filed by Mr. Muhammad Ikram against the Secretary of the Revenue Division, Islamabad. The Federal Tax Ombudsman, Dr. ASIF MEHMOOD JAH, presided over the proceedings. The case, registered as Complaint No.52341QTA1lT!2022, highlights issues related to tax administration and compliance as governed by the Federal Tax Ombudsman Ordinance, 2000. Key representatives from the Revenue Division, including Mr. Shoaib Hashmi, were present to address the allegations made by the complainant. The ordinance under which the case falls is crucial for understanding the tax-related grievances and the mechanisms for redressal available to citizens. This case may set important precedents for future tax-related complaints and the operational accountability of tax authorities. The focus on the ordinance and its implications reinforces the need for transparency and fairness in tax administration.... |
| 1977 SLD 111, 1977 SCMR 83 | Criminal Appeal No. 1-P of 1976 , decided on 21.12.1976 | The case revolves around the murder of Hussan Dad, which occurred on February 21, 1972, in Maneri Bala bazar. The appellant, Sakin Muhammad, was accused of shooting the deceased after a personal vendetta stemming from a prior altercation. The prosecution's case was built on the testimonies of two eye-witnesses, both of whom were related to the deceased, and medical evidence supporting the occurrence of the crime. The Supreme Court examined the credibility of the evidence, the motive behind the murder, and the implications of the appellant's behavior following the incident. Ultimately, the Court confirmed the lower courts' findings, emphasizing the importance of corroborative evidence in murder cases, particularly when the witnesses have potential biases. This case highlights critical issues in criminal justice, including the evaluation of eyewitness credibility, the significance of medical evidence, and the consequences of an accused individual's actions post-incident. Key legal princi... |
| 2014 SLD 1331, 2014 YLR 53 | Civil Revision Applications Nos.189 to 195 of 2010 , decided on 30.09.2013 | In the case of Sindh High Court Civil Revision Applications Nos.189 to 195 of 2010, the court addressed issues related to the rejection of plaints under the Civil Procedure Code and the Specific Relief Act. The applicants sought declarations of ownership over certain lands, asserting their rights based on a registered sale-deed. The respondents contended that the cause of action had ceased due to the filing of subsequent suits. However, the court determined that the initial plaints were improperly rejected, as the cause of action was adequately disclosed. The decision underscores the importance of allowing trials to assess the genuineness of the sale-deed and the entries in the revenue record. The High Court's ruling not only reinstates the applicants' claims but also clarifies the legal principles regarding the rejection of plaints, reinforcing the need for thorough judicial scrutiny in property disputes.... |
| 1964 SLD 366 = (1964) 52 ITR 962 | MISC. I.T. REFERENCE No. 320 OF 1960 , decided on 10.07.1962 | The case of Asghar Ali Mohammad Ali vs. Commissioner of INCOME TAX revolves around the Income Tax Act, 1922, specifically sections 34, 147, and 148. This landmark case examines the implications of omitted statutory provisions in tax assessments. The Allahabad High Court ruled that the successor assessing officer can take action under section 34 when it is found that income has escaped assessment due to the predecessor's oversight. The interpretation of income applied or finally set apart for charitable purposes was pivotal in determining the taxable income. The decision emphasizes the importance of adhering to statutory provisions and the role of information in tax assessments, making it significant for tax law practitioners and scholars. Keywords: Income Tax Act, tax assessment, escaped income, statutory provisions, charitable purposes, tax law.... |
| 2024 SLD 4524, 2024 PLJ 174 | F.A.O. No. 5549 of 2023 , decided on 13.02.2024 | In the case of F.A.O. No. 5549 of 2023, the Lahore High Court dealt with significant issues surrounding land acquisition and procedural fairness. The case arose from a notification issued under the Land Acquisition Act for the construction of the Habibabad Flyover Bridge. The respondents were dissatisfied with the compensation awarded and filed a reference challenging the award. The trial court's reliance on substituted service was found to be improper as it failed to exhaust all reasonable means of service, leading to ex-parte proceedings against the appellants. The court emphasized the necessity of adhering to legal protocols to safeguard the rights of all parties involved in litigation. This case highlights key aspects of the Civil Procedure Code and the importance of fair trial rights, making it a crucial reference for future cases involving procedural irregularities in land acquisition disputes.... |
| 1983 SLD 245, 1983 SCMR 277 | Civil Appeal No. 210 of 1981 , decided on 15.11.1982 | In the case of Civil Appeal No. 210 of 1981, the Supreme Court of Pakistan addressed a dispute concerning the division of land under the Displaced Persons (Land Settlement) Act. The appellants and respondents reached a settlement during the hearing, agreeing to divide the disputed property into two equal parts, which included residential quarters. The Court emphasized the importance of substantial justice and accepted the compromise, setting aside the previous judgment of the Lahore High Court. This case highlights the significance of amicable settlements in legal disputes, particularly in property cases, and reinforces the role of the court in facilitating fair resolutions. Keywords like 'land settlement', 'Supreme Court', 'property dispute', and 'amicable resolution' are crucial for understanding the implications of this ruling.... |
| 2018 SLD 78, 2018 SCMR 1, (2017) 117 TAX 520, 2018 PTCL 558 | C.P. Nos. 1812-L to 1815-L, 1962-L to 1970-L, 1981 , decided on 22.09.2017 | This case revolves around the interpretation of regulatory duties imposed under the Customs Act, 1969, particularly in relation to bilateral trade agreements. The Supreme Court of Pakistan examined whether the imposition of regulatory duty violated the provisions of the Free Trade Agreement between Pakistan and China. The court established that regulatory duties are distinct from statutory customs duties and can be levied even when exemptions exist for statutory duties. The ruling emphasized the government's right to impose regulatory duties as a necessary measure to respond to changing economic conditions. The decision highlights the complexities of customs law and the need for clarity in the imposition of duties to ensure compliance with international agreements. This case is significant for importers and legal practitioners dealing with customs law and trade agreements, as it sets a precedent for the interpretation of regulatory duties in the context of existing trade frameworks.... |
| 2012 SLD 2191, 2012 CLD 239 | First Appeal No.35 of 2009 , decided on 11.11.2011 | This case revolves around the appeal filed by United Bank Limited challenging the dismissal of their execution application by the Banking Court. The High Court highlighted the inherent powers granted to courts under section 151 of the Civil Procedure Code, which allows for necessary orders to ensure justice, even in the absence of explicit procedural rules. The court underscored the importance of assessing sufficient cause for non-appearance in previous hearings, ultimately restoring the execution application to allow for a fair trial. The case illustrates the balance between procedural rules and the need for justice, showcasing the judiciary's commitment to ensuring that technical dismissals do not prevent legitimate claims from being heard. Keywords such as 'Civil Procedure Code', 'Financial Institutions Ordinance', 'execution application', and 'inherent jurisdiction' are crucial in understanding the legal implications of this case.... |
| 2005 SLD 2359, (2005) 275 ITR 570 | IT REFERENCE No. 87 OF 1988 , decided on 13.12.2004 | In the case of Commissioner of Income Tax v. Jamuna Auto Industries, the Punjab and Haryana High Court addressed the issue of whether the assessee could claim a deduction for gratuity provisions in the absence of an approved gratuity fund. The court concluded that the deduction was not permissible for the assessment year 1978-79 since the approval was granted only after the relevant period. This case highlights the importance of compliance with section 40A(7) of the Income-tax Act, which requires that provisions for gratuity must be made in an approved fund to qualify for deductions. The decision underscores the need for timely applications and adherence to legal standards in tax matters, which is crucial for businesses seeking to optimize their tax liabilities. Keywords such as 'Income-tax Act', 'gratuity fund', and 'deduction' are relevant for understanding the implications of this ruling in tax law.... |
| 2019 SLD 1708, 2019 CLC 1283 | Civil Revision No. S-111 of 1999 , decided on 30.11.2018 | In the case of Civil Revision No. S-111 of 1999, the Sindh High Court examined the implications of an ex-parte judgment and decree passed by the trial court regarding a property dispute. The case revolved around an agricultural land owned by Muhammad Sharif, who contested the validity of a mortgage deed that allegedly led to the foreclosure suit initiated by Mian Sajjad Ahmed. The High Court found that the lower courts had committed material irregularities by failing to ensure a proper evaluation of the plaintiff's claims and by not adhering to the procedural requirements set out in the Civil Procedure Code and the Sindh Land Revenue Act. The ruling emphasized the importance of judicial diligence in ex-parte cases, ultimately leading to the decision to remand the case for fresh consideration. This case highlights critical aspects of property law, procedural compliance, and the rights of defendants in civil litigation.... |
| 1992 SLD 1349 = (1992) 193 ITR 582 | In the landmark case adjudicated by the Karnataka High Court, the primary issue revolved around the classification of expenditure incurred by Smith Kline & French (India) Ltd. on physician's samples in relation to the Income-tax Act, 1961. The court addressed whether these expenditures could be categorized as advertisement expenditure under section 37(3A). The ruling underscored the significance of understanding advertisement in the context of pharmaceuticals, where the credibility and curative value of drugs are often established through recommendations from medical practitioners rather than conventional advertising methods. The court's decision reaffirmed the overlapping nature of advertisement, publicity, and sales promotion, emphasizing that the Tribunal's stance on the matter was indeed justified. This case serves as a pivotal reference for understanding the tax implications of marketing expenditures in the pharmaceutical industry, especially concerning the interaction between adv... | |
| 2019 SLD 564, 2019 YLR 715 | C.P. No. S-324 of 2010 , decided on 02.04.2018 | In the case of C.P. No. S-324 of 2010, heard by the Sindh High Court, the court addressed issues surrounding the Sindh Rented Premises Ordinance (XVII of 1979) and the constitutional jurisdiction under Article 199 of the Constitution of Pakistan. The petitioner, a tenant, contested an eviction order based on claims of delayed rent payments. The court ruled that the tenant's failure to admit default on the first hearing barred them from claiming the benefits of Section 15(2)(ii). The decision reinforced the procedural strictures of the Ordinance, highlighting that non-compliance with registration requirements does not necessarily invalidate the eviction process. This case underscores the importance of timely responses in rental disputes and the limited scope of appellate review in such matters, reflecting broader themes of tenant rights and landlord responsibilities under Pakistani law.... |
| 2023 CLC 782, 2023 SLD 1473 | Civil Revision No.192 of 2014 , decided on 13.02.2023 | This case involves a civil revision petition concerning a decree that was challenged on grounds of fraud and misrepresentation. The petitioners, representing a deceased individual through legal representatives, argued that the trial court's dismissal of their suit as time-barred was erroneous. The appellate court had allowed their appeal, remanding the case for further proceedings. The Lahore High Court emphasized the importance of justice and the need to address matters of fraud appropriately, indicating that procedural laws should not hinder the pursuit of justice. The decision highlights the court's stance on the necessity of framing issues only when required, ultimately reinforcing the principle that courts should lean towards adjudication on merit rather than procedural technicalities. This case is significant in understanding the application of the Civil Procedure Code and the Limitation Act in instances of alleged fraud, setting a precedent for future cases where procedural chal... |
| 1958 SLD 312 = (1958) 34 ITR 368 | CIVIL APPEAL No. 381 OF 1956 , decided on 12.05.1958 | In the landmark case of Mazagaon Dock Ltd. v. Commissioner of Income Tax, the Supreme Court of India addressed critical issues regarding the taxation of income deemed to accrue in India under the Income-tax Act, 1961. The case revolved around the interpretation of Section 42(2), which pertains to the taxation of profits derived from business transactions with non-resident entities. The appellant, a marine engineering firm, was wholly owned by two non-resident companies engaged in shipping. The primary contention was whether the profits from repairs conducted by the appellant for these companies were taxable under the Act. The Supreme Court ruled that, despite the absence of actual profits, the business relationship constituted sufficient grounds for tax liability. This case highlights the complexities of international tax law and the importance of understanding how business relationships can impact tax obligations. Keywords: Income-tax Act, Section 42(2), non-resident taxation, busines... |
| 2018 SLD 1823, 2018 MLD 1361 | Constitutional Petition No. S-638 of 2016 , decided on 02.06.2017 | In the case of Irfan Baddar Abbasi vs. MST. Sakina and 2 others, the Sindh High Court dealt with a guardianship application under the Family Courts Act, 1964. The case arose from a dispute over the custody of a minor daughter, Aisha, after the dissolution of marriage between the petitioner and the respondent. The court found that the welfare of the children was paramount, emphasizing that siblings should remain together to foster a sense of familial bond. The father alleged that the mother could not provide proper education; however, the court ruled in favor of the mother, highlighting her ability to care for her daughters adequately. The decision also included provisions for visitation rights for the father, allowing him to maintain a relationship with his daughter. This case illustrates the court's commitment to ensuring the best interests of minors in custody disputes, aligning with contemporary family law practices.... |
| 2002 SLD 441, 2002 PTD 3027, (2003) 87 TAX 264 | I.T.A. No. 307/PB of 2001-02 , decided on 27.05.2002 | In the case of I.T.A. No. 307/PB of 2001-02, the Income Tax Appellate Tribunal dealt with the taxation of a non-resident German company, Voith Hydro Kraftwerkstechnik GmbH & CO, KG, involved in the supply and installation of turbines for hydropower projects in Pakistan. The key legal issue revolved around the applicability of the Income Tax Ordinance, 1979, particularly Sections 66A and 62, and the implications of the Convention for Avoidance of Double Taxation between Pakistan and Germany. The Tribunal determined that the income attributable to Voith's permanent establishment in Pakistan was the only income subject to taxation, thereby rejecting the Inspecting Additional Commissioner's stance that all business transactions should be taxed. This decision underscores the importance of proper jurisdictional understanding in international taxation, especially regarding the delineation of income derived from on-shore versus off-shore activities. The Tribunal's ruling clarified that expense... |
| 2019 SLD 2978, 2019 PTD 2313, (2020) 121 TAX 190 | Sales Tax References Nos. 6 to 11 of 2012 , decided on 07.03.2019 | In this landmark case, the Islamabad High Court addressed critical issues surrounding the application of the Sales Tax Act, Federal Excise Act, and related rules concerning the apportionment of services and the refund of input tax. The court examined the principles of retrospective application of law, particularly focusing on procedural amendments that affect vested rights. The ruling clarified that amendments to the Sales Tax Rules and the Federal Excise Act, while procedural, could not adversely affect taxpayers' rights regarding refunds claimed prior to the amendments. The case involved significant legal discussions about the interpretation of statutes and the nature of procedural versus substantive rights, emphasizing the importance of protecting taxpayers against retrospective legal changes. This case sets a precedent for future tax-related disputes and interpretations of procedural laws in Pakistan.... |
| 2013 SLD 1347, 2013 MLD 159 | Criminal Appeal No. S-58 of 2011 , decided on 05.01.2012 | In the case of Criminal Appeal No. S-58 of 2011, the Sindh High Court dealt with an appeal involving allegations of robbery under Section 392 of the Pakistan Penal Code. The appellant, Muhammad Bux, was accused of robbing a complainant of his mare and cash. However, during the trial, it was highlighted that there was no ocular evidence connecting Muhammad Bux to the crime, as the complainant did not implicate him. The prosecution's failure to present eye-witnesses further weakened their case. The High Court ultimately acquitted Muhammad Bux, emphasizing the principle of 'no evidence' in criminal proceedings. This case underscores the importance of robust evidence in securing a conviction and the legal protections afforded to individuals accused of crimes, reinforcing the notion that an accused is presumed innocent until proven guilty. Keywords such as 'Sindh High Court', 'criminal appeal', 'Pakistan Penal Code', and 'robbery acquittal' are crucial for understanding this landmark decisi... |
| 2018 SLD 937, 2018 YLR 459 | Crl. Misc. No. 2351-B of 2017 , decided on 12.05.2017 | This case revolves around the issuance of a cheque that was dishonoured due to insufficient funds, leading to allegations against the petitioner, Shabbir Ahmad. The complainant, Anwar Ali, claimed that the petitioner issued a cheque of Rs. 1,20,00,000/- as part of a property transaction that involved an unregistered agreement. The court evaluated the complexities of the FIR, noting that the complainant's claims were ambiguous and involved dealings with the actual property owner. The court found no compelling reason to deny bail, emphasizing the importance of the principle that bail is typically granted unless specific prohibitory conditions are met. This case highlights key aspects of bail law, cheque dishonour implications, and the necessity for clear legal agreements in property transactions.... |
| 2010 SLD 3224 = 2010 PLC 1233 | D-135 and D-286 of 2007 , decided on 26.06.2010 | This case revolves around the constitutional petitions filed by former employees of the Industrial Development Bank of Pakistan who sought further benefits after opting for voluntary separation under the 2005 scheme. The court examined the differences between the 1997 and 2005 schemes, focusing on the pension, benevolent fund, and medical facilities provided. The ruling highlighted the importance of understanding employee rights under different schemes and the legal implications of opting for benefits. The court concluded that the petitioners were not entitled to additional benefits due to their acceptance of the terms of the 2005 scheme. This case underscores the legal complexities surrounding employee benefits and the judicial interpretation of pension rights, making it significant for legal practitioners and employees in similar situations.... |
| 2011 SLD 363, 2011 PLD 172 | Civil Revision No. 1283 of 2006 , decided on 17.01.2011 | This case revolves around the ownership of a disputed property and the legal rights of the petitioners, who argued that their registered sale deed entitled them to ownership, despite adverse entries in the Revenue Record labeling the property as 'protected forest'. The Peshawar High Court found that the lower courts had failed to properly assess the evidentiary value of the sale deed and the implications of the petitioners' possession of the property. The court highlighted the necessity for the appellate court to fulfill its obligation to address all points raised by the petitioners and ensure a fair examination of the facts. The decision emphasizes the importance of procedural correctness in appellate reviews, particularly regarding the evaluation of ownership claims and the rights of individuals in possession of land. This case underscores the need for clarity in property rights and the legal standards governing land ownership disputes in Pakistan, making it a significant reference f... |
| 1987 SLD 1291, 1987 PLC 650 | Writ Petition No. 1575 of 1979 , decided on 25.01.1983 | In this notable case from the Lahore High Court, the court addressed the issues surrounding the compulsory retirement of Muhammad Saeed Butt, a Line Superintendent. The petitioner challenged the legality of his retirement under the West Pakistan Water and Power Development Authority Act, arguing that the order was without lawful authority. The court found that the petitioner had been treated unfairly by being reverted to a department that could not accommodate him, thereby violating his rights under the Constitution of Pakistan. This case underscores the importance of lawful procedures in employment and the need for governmental bodies to respect judicial rulings. The court's ruling not only reinstated the petitioner but also highlighted the necessity for public entities to act in compliance with legal standards and protect employees' rights.... |
| 2017 SLD 1446 = 2017 CLD 517 | Appeal No. 42 of 2015 , decided on 28.01.2016 | The case revolves around the appeal by Credit Insurance Company Limited against a fine imposed for failure to submit required financial documents. The Securities and Exchange Commission of Pakistan found that the appellant had not complied with legal requirements under the Insurance Ordinance 2000, specifically sections related to the timely submission of audited financial statements. The Commission held that the reasons for delay presented by the appellant were not valid and upheld the penalty. This case highlights the importance of compliance with regulatory obligations and the consequences of repeated non-compliance, making it essential for companies to maintain accurate financial reporting practices. Keywords: financial compliance, regulatory obligations, insurance ordinance, penalties, corporate governance.... |
| 2012 SLD 1276 = 2012 CLD 1082 | Show Cause Notice No.4 (BRL-53) SE/SMD/2001 , decided on 07.03.2012 | This case revolves around the inquiry conducted by the Securities and Exchange Commission of Pakistan (SECP) into the operations of Wasi Securities (SMC-Pvt.) Ltd., following multiple complaints regarding the company's unlawful withdrawal of shares from client accounts. The inquiry revealed significant discrepancies in the company's financial dealings, including the failure to honor an arbitration award and the non-compliance with regulatory requests. Despite several opportunities to present required documentation and cooperate with the inquiry officers, the company and its director, Mr. Wasi Ullah Khan, repeatedly failed to comply, citing a pending winding-up petition as a reason for non-cooperation. Ultimately, the SECP imposed a substantial financial penalty on the company and its director for their deliberate failure to provide necessary information. This case underscores the critical importance of transparency and regulatory compliance in the securities industry, as well as the po... |
| 2002 SLD 701, 2002 CLD 1012 | Civil Petition No.382 K of 2002 , decided on 17.04.2002 | In the landmark case of Civil Petition No.382 K of 2002, the Supreme Court of Pakistan deliberated on the complexities surrounding the encashment of a Bank Guarantee. The case arose when PAK CONSULTING & ENGINEERING (PVT.) LTD. contested the encashment of two Bank Guarantees by PAKISTAN STEEL MILLS amidst ongoing litigation. The Court underscored the independent nature of Bank Guarantees as contracts and established that encashment cannot occur without a clear breach of the contractual obligations defined in the tender documents. The decision emphasized the significance of adhering to specific terms outlined in contracts and the necessity for due legal process before allowing encashment. This ruling contributes significantly to the jurisprudence surrounding commercial contracts and the enforceability of Bank Guarantees in Pakistan, providing a precedent for future cases involving similar legal disputes. The decision serves as a critical reference for legal practitioners, reinforcing th... |
| 1985 SLD 2148, 1985 PLC 796 | 603/1047 of 1984 , decided on 17.02.1985 | In the case of Muhammad Anwar Hussain Chauhan vs. Province of Punjab, the appellant challenged the dismissal from service due to alleged wilful absence. The Service Tribunal analyzed the circumstances surrounding the late submission of leave applications supported by medical certificates. The Tribunal determined that the appellant's actions were deliberate to avoid scrutiny regarding his medical leave. This ruling underscores the importance of adhering to procedural requirements and the consequences of misconduct within civil service employment. Keywords such as 'civil service misconduct', 'medical leave regulations', and 'Punjab Service Tribunal' are essential for SEO optimization of this case summary. The decision emphasizes the legal standards governing civil servant conduct and the implications of non-compliance with leave protocols.... |
| 1985 SLD 82, 1985 PTD 515 | Income-tax Cases No. 303, 304, 305, 318 and 319 of , decided on 26.11.1984 | This case concerns the interpretation and application of the Income Tax Act, 1922, specifically sections 46(1) and 66(1). The Sindh High Court addressed the legality of penalties imposed by the Income Tax Officer for tax defaults. The Tribunal's decision to vacate the penalty was upheld, establishing a precedent for similar cases. Key issues included the legal grounds for penalty imposition and the rights of taxpayers in challenging such penalties. The case cited several precedents, reinforcing the importance of judicial consistency in tax matters. As tax regulations evolve, this case remains significant for understanding taxpayer rights and administrative practices. Keywords like 'income tax law,' 'penalty imposition,' and 'taxpayer rights' are crucial for SEO optimization, ensuring visibility in legal discussions and research.... |
| 2007 SLD 2750, 2007 CLD 1456 | D-181 of 2007 , decided on 30.07.2007 | The Sindh High Court's ruling in Special High Court Appeal No.D-181 of 2007 centered around the interpretation of the State Bank of Pakistan BPD Circular No.29 dated 15-10-2002. The appellants, Messrs A.I. BROTHERS (PVT.) LTD., argued that they were entitled to the benefits of the circular, despite the trial court's ruling to the contrary. The core of the argument was that the failure to make the requisite 10% payment was not due to any action on their part but was instead a result of the respondents' erroneous claims. This case highlights the importance of understanding circulars issued by banking authorities and their implications for businesses. The court's decision underscores the need for careful examination of claims made by financial institutions against appellants seeking relief under these regulations. Keywords: Sindh High Court, BPD Circular No.29, banking regulations, legal appeal, financial institutions, business rights.... |
| 2019 SLD 94, 2019 PLJ 41 | C.P. No. 3095 of 2017 , decided on 15.08.2018 | This case revolves around the dissolution of marriage and the financial responsibilities of a husband towards his former wife and child. Muhammad Asim appealed against decisions that awarded maintenance and haq mehr to his ex-wife, Mst. Samro Begum, following their divorce. The Supreme Court of Pakistan ruled against Asim, insisting on the importance of income disclosure for fair maintenance assessments. The Court noted that non-disclosure could lead to adverse inferences about a party's financial capacity. The judges stressed that financial obligations must be met to support children and former spouses adequately. The ruling serves as a critical reminder of the legal standards governing family law, particularly in the context of maintenance and marital dissolution. Keywords include maintenance, family law, divorce, haq mehr, and financial disclosure.... |
| 2011 SLD 431, 2011 PLD 531 | Writ Petitions Nos. 1110, 1111, 1112, 1115, 1116 a , decided on 13.06.2011 | In the case of Writ Petitions Nos. 1110 to 1117 of 2011, the Lahore High Court addressed the issue of eviction proceedings under the Punjab Rented Premises Ordinance. The primary focus was on whether the tenant's one-day delay in rent payment constituted wilful default. The court determined that wilful default must be intentional and deliberate, and a minor delay due to misunderstanding of legal obligations does not meet this standard. The ruling emphasized tenant rights and the importance of clear communication regarding rent payments. This decision is significant in landlord-tenant disputes, highlighting the need for landlords to provide clear guidance on payment deadlines to avoid unjust evictions. The case references several precedents that support the notion that not all delays in rent payment are wilful, especially when caused by ignorance or misunderstanding of legal requirements. Keywords include 'eviction proceedings', 'wilful default', 'tenant rights', and 'Punjab Rented Prem... |
| 2009 SLD 2441 = (2009) 311 ITR 16 | TAX CASE APPEAL No. 333 OF 2004 , decided on 13.08.2007 | In the case of Commissioner of Income Tax v. S.M.S. Gardens, the Madras High Court addressed the issue of business expenditure under Section 37(1) of the Income-tax Act, 1961. The primary contention was whether the Assessing Officer correctly excluded the costs associated with lifts, escalators, and other amenities in determining the unit cost of property sold by the assessee, a firm engaged in constructing and selling commercial and residential flats. The Tribunal had previously ruled in favor of the assessee, stating that the amenities were integral to the property sold and thus should not have been excluded. The High Court agreed with this finding, emphasizing that the amenities were commonly enjoyed by all purchasers, making the Assessing Officer's exclusion unjustified. The court's ruling reinforces the principle that costs directly associated with property amenities should be considered in income calculations, ensuring fair treatment of businesses in the property sector. The deci... |
| 2010 SLD 2943, 2010 PCRLJ 1747 | Criminal Miscellaneous Bail Petition No. 292 of 20 , decided on 02.08.2010 | In the case of Criminal Miscellaneous Bail Petition No. 292 of 2010, the Peshawar High Court addressed the bail application of Shaukat Hussain, who was arrested on charges of narcotics possession. The court found that the petitioner was apprehended with a significant quantity of heroin and had a history of similar offenses, indicating a pattern of illegal activity related to drug trafficking. Despite the defense's arguments regarding procedural irregularities in the search and seizure process, the court determined that the overwhelming evidence of the petitioner's involvement in narcotics made him a significant risk if released on bail. The ruling underscored the court's stance against narcotics offenses and the importance of upholding the law to protect society from drug-related crimes. The decision highlights the challenges faced in the judicial system concerning habitual offenders and the stringent measures necessary to combat drug trafficking in the region. This case serves as a pr... |
| 2012 SLD 2571, 2012 YLR 2391 | Criminal Miscellaneous No. 1714 of 2011 , decided on 21.11.2011 | In the case of Gul Said vs. The State, the Peshawar High Court addressed a bail petition under section 497(2) of the Criminal Procedure Code. The petitioner, charged under sections 302, 324, and 34 of the Penal Code, sought relief on the grounds of alibi and lack of evidence. The court found the FIR lodged promptly within 45 minutes of the incident, eliminating false implication concerns. The nature of the incident, with the accused being a relative of the complainant, and the direct charges against him further solidified the decision to deny bail. The court noted that contradictions in evidence and the plea of alibi would be resolved during the trial, underscoring the importance of evidence evaluation at the appropriate stage. This case highlights the critical aspects of bail applications in serious criminal charges and the judicial emphasis on thorough evidence examination at trial rather than pre-trial stages.... |
| 1960 SLD 225, 1960 PTD 191 | Estate Duty Ref. No. 1 of 1958 , decided on 03.11.1958 | This case revolves around the application of estate duty on wakf properties created by Aishabai Muhammad Ibrahim. The Bombay High Court examined whether the entire wakf property, including a specific sum reserved for maintenance, was subject to estate duty. The ruling clarified the interpretation of 'passing' in relation to estate duty, emphasizing that the entire value of properties subject to a wakf is chargeable to duty upon the settlor's death. This decision is significant for understanding how settlements are treated under the Estate Duty Act, particularly in the context of Muslim law where wakfs are involved. The court's reasoning highlights the importance of legislative clarity in matters of taxation, especially concerning properties that are deemed to pass upon death. This case is crucial for legal practitioners dealing with estate planning and tax implications of wakfs, providing insights into the intersection of Islamic law and Indian tax legislation.... |
| 1987 SLD 2952 = (1987) 164 ITR 730 | This case revolves around the interpretation of Section 68 of the Income-tax Act, 1961 regarding cash credits. The assessee claimed that certain cash amounts recorded in its books were genuine loans, supported by confessional statements from its creditors. The Tribunal reviewed the evidence and upheld the genuineness of these loans, stating that the onus of proof was met. The case highlights the importance of evidence appreciation in tax law and the responsibilities of the taxpayer to substantiate claims of cash credits. The decision emphasizes that the question of proving the genuineness of loans is a factual matter, and the absence of perversity in the Tribunal's findings solidifies the ruling. This case serves as a significant reference for similar tax disputes involving cash credits and evidentiary standards under the Income-tax Act.... | |
| 1981 SLD 2375, 1981 PLC 729 | Application No. KAR-852 of 1980 , decided on 20.01.1981 | This case revolves around the procedural validity of bond forfeiture under the Industrial Relations Ordinance and Criminal Procedure Code. Maqbool Hussain, as the surety for accused Abdul Waheed Khan, faced a forfeiture order without being given a chance to show cause. The Labour Appellate Tribunal highlighted the mandatory nature of the procedural steps outlined in Section 514, which necessitates a clear sequence of actions before imposing penalties on sureties. The Tribunal's decision to remand the case underscores the significance of adherence to legal procedures to safeguard the rights of individuals involved in judicial processes. For legal practitioners, this case serves as a vital reminder of the importance of following due process in bond-related matters, ensuring that all parties receive a fair opportunity to present their cases. This ruling contributes to the ongoing discourse on industrial relations and the legal frameworks governing surety bonds, reinforcing the need for cl... |
| 2019 SLD 2688, 2019 PLJ 1427 | Crl. Appeal No. 1803 of 2014 , decided on 22.05.2019 | In the case of Crl. Appeal No. 1803 of 2014 before the Lahore High Court, the appellant Muhammad Afzaal challenged his conviction under Section 376(1) of the Pakistan Penal Code for the alleged rape of a six-year-old girl, Isra. The appeal was heard by Justice Muhammad Waheed Khan, who noted significant flaws in the prosecution's case, particularly the failure to present key evidence during the trial. The court underscored the importance of adhering to legal protocols, emphasizing that any evidence not disclosed to the accused during their statement cannot be used for conviction. As a result, the court acquitted the appellant, demonstrating the legal principle that the prosecution must prove its case beyond a reasonable doubt. This case highlights the critical need for due process in criminal proceedings and reinforces the rights of the accused to a fair trial. Keywords such as 'criminal appeal', 'rape case law', 'due process', and 'fair trial rights' are pertinent in analyzing this ca... |
| 2022 SLD 1573, 2022 PLJ 382 | W.P. No. 31145 of 2021 , decided on 24.05.2021 | This case revolves around the preventive detention of Hafiz Saad Hussain Rizvi, the Ameer of Tehreek-e-Labaik Pakistan (TLP), under the Punjab Maintenance of Public Order Ordinance, 1960. The Lahore High Court examined the grounds for his detention, which included allegations of inciting violence and public disorder. The court determined that the government had acted within its rights to ensure public safety, referencing constitutional provisions that allow for preventive measures in the face of credible threats to peace. The ruling emphasized the balance between individual liberties and the state's responsibility to maintain order, reinforcing the legal framework surrounding preventive detention. This case is significant in the context of civil rights, governmental authority, and public safety, highlighting ongoing issues related to political activism and state responses in Pakistan.... |
| 1986 SLD 909, 1986 SCMR 1508 | Criminal Review Petition No. 15 in Criminal Appeal , decided on 02.06.1986 | In this significant case from the Supreme Court of Pakistan, the review petition filed by Sardar Muhammad challenges the previous ruling that reduced Muhammad Akbar's death sentence to life imprisonment. The court meticulously reviewed the grounds for the original decision, focusing on the false nature of the allegations against the accused. The ruling emphasizes the importance of due process and the necessity for the State's involvement in such critical matters. The court's decision to dismiss the review petition underscores its commitment to justice and the integrity of the judicial process. This case highlights the legal principles surrounding review petitions, the role of the State, and the impact of false allegations in criminal proceedings. Keywords such as 'Supreme Court of Pakistan', 'review petition', 'criminal law', and 'false allegations' reflect the trending topics within legal discourse, making this case relevant for ongoing discussions in the legal community.... |
| 2019 SLD 770, 2019 CLD 294 | Civil Petition No. 2669 of 2016 , decided on 31.10.2018 | This case revolves around the winding-up petition of CONTROL RISK (PVT.) LTD. by the Additional Registrar of the Companies Registration Office under the Companies Ordinance, 1984. The petitioner company was found to be conducting business activities that exceeded the limits set by its Memorandum of Association, specifically involving security services that posed potential risks to national security. The Supreme Court, in its ruling, affirmed the High Court's decision to wind up the company, highlighting the importance of adhering to the legal framework governing company operations. The ruling clarified the roles and powers granted to the registrar and the SECP under the Companies Ordinance. The court's decision reinforces the significance of compliance with statutory obligations and the necessity for companies to operate within the scope of their MOA. This case highlights critical aspects of corporate governance and the regulatory framework in Pakistan, ensuring that companies adhere t... |
| 1984 SLD 527, 1984 SCMR 465 | 1983 Criminal Appeals Nos. 57 and 58 of 1978 , decided on 27.11.1983 | This case revolves around the brutal murder of Muhammad Siddiq and the subsequent appeals by the convicted appellants Muhammad Sadiq and Muhammad Ashraf. The Supreme Court of Pakistan evaluated the evidence presented, including eyewitness accounts and the recovery of blood-stained clothing and weapons from the accused. The court highlighted the importance of corroborative evidence and the credibility of witnesses, ultimately affirming the convictions based on the established facts of the case. The decision underscores the legal principles surrounding murder, unlawful assembly, and the criteria for evaluating witness reliability. The ruling serves as a significant reference in criminal law, particularly in cases involving multiple defendants and the complexities of eyewitness testimony.... |
| 1999 SLD 393 = 1999 PTD 2765 | I.T.A. No.3245/LB of 1998 , decided on 29.04.1999 | In the case concerning the Income Tax Ordinance, 1979, the Appellate Tribunal Inland Revenue reviewed the penalty imposed on the appellant for not furnishing statutory statements. The tribunal found that the penalties imposed under sections 50(1) and 50(4) were inappropriate as the appellant was not engaged in providing services that would necessitate such filings. The legal framework was carefully examined, highlighting that penalties can only be imposed under express provisions of law. The ruling emphasized the importance of specificity in legal statutes and the requirements for filing. This decision serves as a precedent for similar cases where penalties for non-compliance may be challenged based on the nature of the taxpayer's operations and the applicability of tax laws. The ruling is significant for tax practitioners and businesses, underscoring the necessity for clarity in tax law compliance and the potential for challenging penalties that do not adhere to established legal stan... |
| 2021 SLD 2633, 2021 SCMR 1467 | Criminal Petition No. 486 of 2021 , decided on 17.06.2021 | In the significant case of Criminal Petition No. 486 of 2021, the Supreme Court of Pakistan addressed the crucial issues surrounding bail in serious criminal allegations. The petitioner, Rafeed Niaz, was accused of attempted murder under sections 324 and 427 of the Penal Code. The court scrutinized the medical evidence presented, finding it deficient in detailing the grievous nature of the injury sustained by the complainant, thereby questioning the strength of the prosecution's case. The court emphasized the importance of a thorough investigation and the rights of the accused, leading to the decision to grant bail and allow the petitioner to remain free until the trial's conclusion. This ruling underscores the balance between public safety and individual rights, making it a pivotal reference in future cases involving similar circumstances. Keywords include bail, Criminal Procedure Code, Supreme Court, attempt to murder, legal rights, and justice.... |