Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1994 SLD 1119, 1994 CLC 119 | Revision Application No. 125 of 1984 , decided on 13.07.1993 | This case revolves around the conflict between Wali Muhammad Shah, a tenant of a Waqf property, and the Auqaf Department regarding his status as an authorized occupant. The applicant had been certified by the Auqaf Manager as an occupant and had paid rent accordingly. However, the Auqaf Administrator later claimed the applicant was an unauthorized occupant. The Sindh High Court ruled that without a formal inquiry and determination, the applicant could not be classified as unauthorized. The court emphasized the importance of due process and the need for the Auqaf Department to provide adequate evidence to support its claims. This case highlights the legal protections afforded to tenants under the West Pakistan Waqf Properties Ordinance, particularly in relation to eviction processes and the jurisdiction of civil courts. The court's decision reinforces the principle that administrative actions must be substantiated by clear evidence and proper legal procedure, ensuring the rights of tena... |
| 2004 SLD 2924, (2004) 270 ITR 157 | M.I.T.A No. 5 OF 2003 , decided on 05.02.2003 | In the case of Commissioner of Income Tax v. Mehrotra Brothers, the Madhya Pradesh High Court addressed the application of Section 263 of the Income-tax Act, 1961, concerning the revision of orders that are prejudicial to the revenue's interest. The Commissioner challenged the assessment order on grounds of inadequate inquiry into the genuineness of certain cash credits. However, the Tribunal determined that the assessee had adequately explained the cash credits and had met the burden of proof. The Department's failure to present evidence to counter the assessee's claims led to the conclusion that the cash credits were not income. Consequently, the appeal was dismissed, affirming the Tribunal's decision. This case highlights the importance of evidence in tax assessments and the burden of proof on the Department when challenging such assessments.... |
| 1989 SLD 849, 1989 SCMR 992, 1989 SLD 1405 | Petition for Leave to Appeal No.367 of 1988 , decided on 23.01.1989 | In the landmark case of Muhammad Afzal Zullah, Javid Iqbal, and Usman Ali Shah, the Supreme Court of Pakistan addressed a significant legal question regarding bail in a double murder case. The petitioners, represented by advocates Sh. Ijaz Ali and M. Aslam Uns, sought leave to appeal against the Lahore High Court's refusal to grant bail on statutory grounds of delay. The Court deliberated on the constitutional provisions under the Constitution of Pakistan, 1973, particularly Section 185(3), alongside relevant laws including the Criminal Procedure Code and the Penal Code. The decision underscored the importance of judicial precedents, particularly referencing Mounder and others v. The State, highlighting the necessity for a fair hearing and consideration of the petitioners' circumstances. This case is pivotal in understanding the legal frameworks governing bail and the rights of accused individuals within the judicial system of Pakistan. The ruling sets a precedent for future cases wher... |
| 1956 SLD 158, 1956 PLD 1068 | Writ Petition No. 72 of 1956 , decided on 09.10.1956 | In the landmark case of Writ Petition No. 72 of 1956 decided by the Lahore High Court, the Court addressed the validity of the Punjab Road Transport Board Rules, 1952, which had not been laid before the Provincial Legislature as mandated by the Motor Vehicles Act, 1939. The petitioner, Muhammad Nawaz Khan, challenged his suspension based on these rules, arguing their invalidity due to procedural non-compliance. The Court's decision underscored the necessity for legislative oversight in delegated legislation to uphold democratic principles and protect the rights of individuals. This case has significant implications for administrative law and the enforcement of procedural requirements within governmental frameworks. The ruling not only reinstated the petitioner but also reaffirmed the importance of adhering to legislative processes to prevent arbitrary governance. Keywords such as 'delegated legislation', 'legislative scrutiny', and 'administrative law' are crucial for understanding the... |
| 1982 SLD 53, 1982 PTD 241, (1982) 45 TAX 275 | Income tax Reference No. 377 of 1977 , decided on 22.07.1981 | This case revolves around the interpretation of taxable income under the Income Tax Act, 1961. The Gujarat High Court examined whether amounts received by the assessee, a partnership firm engaged in land transactions, constituted taxable income for the assessment year 1971-72. The core issue was whether the receipt of earnest money and part payment prior to the execution of sale deeds could be considered as income. The court concluded that income tax is applicable only when a sale is completed and the title is transferred, aligning with the principles of commercial trading and accounting. The decision underscores the importance of actual sales transactions in determining taxable income, thereby providing clarity on the treatment of advance payments in real estate transactions. This case is significant for tax professionals and businesses involved in property transactions, as it delineates the boundaries of income recognition in accordance with the law.... |
| 2001 SLD 2478 = 2001 CLC 988 | Regular First Appeals Nos.68 and 69 of 1997 , decided on 13.03.2001 | This case revolves around the ownership and compensation of land acquired under the Land Acquisition Act (I of 1894). The appellants claimed ownership through a gift mutation from their grandfather, while the respondents asserted ownership via a sale deed. The court evaluated the validity of both claims, focusing on the essential elements of a valid gift and property transfer. The ruling emphasized the necessity of possession transfer and proper documentation in establishing ownership rights. In the end, the court affirmed the respondents' rights to compensation for the acquired land, highlighting the importance of credible evidence in property disputes.... |
| 2023 PLJ 121, 2023 SLD 1074 | C.A. No. 339 of 2016 , decided on 23.06.2022 | This case involves a dispute regarding the ownership and redemption of a mortgage on land under the Displaced Persons (Land Settlement) Act, 1958, and the Transfer of Property Act, 1882. The Appellants, descendants of the original mortgagor, claimed that they had redeemed the mortgage in 1892 but faced legal challenges when the land was treated as evacuee property after the partition of India. The Supreme Court found that the Appellants did not pursue their rights through the appropriate channels and that their suit was time-barred. The ruling emphasizes the importance of jurisdictional authority and the necessity for claimants to follow the established legal processes for resolving property disputes, particularly in cases involving historical land settlements and mortgage rights. This case highlights the complexities of property laws in Pakistan, especially in the context of land ownership disputes arising from historical events such as the partition.... |
| 1933 SLD 41, (1933) 1 ITR 169 | 12042 | This case revolves around the provisions made by two brothers for their sons, executed through mutual deeds. The court scrutinized these arrangements under the Finance Act, 1922, specifically Section 20(1)(c). The primary legal question was whether the arrangements constituted dispositions subject to taxation. It was noted that the brothers' actions were a coordinated effort to secure their children’s financial futures, which raised complexities regarding tax liabilities. The judgment clarified that despite the brothers being trustees, the substance of the arrangements was more significant than the form. This case highlights critical issues in tax law, especially concerning familial arrangements and their implications under taxation statutes. Keywords such as 'Finance Act', 'disposition', 'tax law', and 'financial provisions' are relevant in this context, reflecting ongoing discussions in legal circles about the interpretation of tax statutes and familial financial planning. Understand... |
| 1972 SLD 345, 1972 SCMR 693 | Civil Appeal No. 17-P of 1970 , decided on 18.12.1972 | In the landmark case of Civil Appeal No. 17-P of 1970, the Supreme Court of Pakistan addressed critical issues surrounding the doctrine of laches in administrative law. The case arose when Abdul Qayum Khan challenged his compulsory retirement from government service, which he claimed was unjust. The Court examined the circumstances leading to the delay in filing the writ petition, emphasizing that the extensive three-year gap between the retirement order and the petition filing was significant. The Court highlighted that the respondent had accepted the retirement order by applying for benefits, which demonstrated acquiescence. This case sets a precedent for future administrative law cases, reinforcing the principle that delay and acceptance of an administrative decision can bar a party from later challenging that decision. The decision is pivotal for understanding the limits of judicial review in administrative matters, particularly in cases involving government employees and the impli... |
| 2021 SLD 2655, 2021 CLC 1931 | Miscellaneous Appeal 03 of 2021 , decided on 03.06.2021 | In the case of Jiangsu Dajin Heavy Industry Co. Ltd. vs. Port Qasim Authority, the Sindh High Court addressed the issue of public procurement laws, specifically focusing on the evaluation criteria set forth in the Public Procurement Rules, 2004. The appellant, Jiangsu Dajin Heavy Industry, participated in a bidding process for the supply of pilot boats and tugs but was disqualified due to non-compliance with the technical evaluation requirements, primarily the lack of a local bank guarantee. The court upheld the procuring agency's right to impose such conditions, stating that all bidders must adhere to the established rules. The decision reinforced the importance of transparency and compliance in public procurement, ensuring that all parties understand the terms before bidding. This case highlights the critical nature of technical qualifications in procurement processes, emphasizing that financial offers alone cannot substitute for meeting the specified criteria. The ruling serves as a... |
| 2015 SLD 1107, 2015 PLJ 346 | W.P. No. 9543 of 2013 , decided on 16.12.2014 | This case revolves around the interpretation of 'Qarz-e-Hasna' within the context of criminal liability for cheque bouncing under Pakistani law. The Lahore High Court addressed the implications of the Criminal Procedure Code and the Pakistan Penal Code, focusing on the distinction between civil and criminal liability. The ruling clarified that issuing a cheque as a guarantee for a loan, particularly under the Islamic concept of 'Qarz-e-Hasna', does not amount to dishonesty or criminal conduct. This landmark decision emphasizes the importance of understanding the nature of financial obligations in Islamic finance and its legal repercussions, providing guidance for future cases involving similar issues. Keywords such as 'Qarz-e-Hasna', 'cheque bounce', 'criminal liability', 'Lahore High Court', and 'Islamic finance' are essential for SEO optimization, targeting legal professionals and scholars interested in financial law and its intersection with Islamic principles.... |
| 0000 SLD | D-2741 of 2016 , decided on 01.01.2022 | This case, decided by the Sindh High Court, addresses significant legal issues pertaining to the interpretation of laws and the rights of the parties involved. The court's decision is pivotal in understanding the application of legal principles in similar future cases. The case highlights the importance of fair representation and the role of legal counsel in ensuring that justice is served. Key legal concepts discussed in this case include due process, rights of the defendants, and the standards of evidence required in court proceedings. The court's ruling serves as a precedent for future cases and underscores the necessity for clarity in legal interpretations. As legal professionals and scholars analyze this case, it becomes evident that the decision will have lasting implications on the legal landscape. The court's approach in handling the case reflects a commitment to upholding the rule of law and ensuring that all parties receive a fair hearing. This case is a critical reference po... |
| 2002 SLD 1220, 2002 SCMR 677 | Civil Appeal No. 1479 of 1999 , decided on 19.03.2001 | This case revolves around the issue of delay in filing a civil appeal related to land acquisition. The Supreme Court of Pakistan reiterated the importance of adhering to the Limitation Act, which governs the timelines for legal proceedings. The decision highlighted that the Government's status does not exempt it from the same scrutiny applied to ordinary litigants concerning delays. The ruling serves as a precedent for future cases, emphasizing that the courts must dismiss applications that do not meet the time limits set forth in the law, regardless of the merits of the case. The Court's ruling is significant in ensuring that all parties, including governmental entities, are held to the same standards in legal proceedings. This case underscores the principles of justice and fairness in the legal system, ensuring that all litigants are treated equally under the law.... |
| 1999 SLD 447, 1999 PTD 3103, (1998) 229 ITR 325 | Income-tax Reference No.456 of 1995 , decided on 08.07.1997 | In the landmark case of Income-tax Reference No.456 of 1995, the Bombay High Court addressed the complex issue surrounding the disallowance of business expenditure related to travel and hotel accommodations under the Income Tax Act, 1961. The court examined Section 37(3) and Rule 6-D of the Income Tax Rules, 1962, which impose ceilings on such expenditures. The case arose when the Income-tax Officer computed a disallowance based on total expenditures rather than on a per-trip basis, leading to discrepancies in allowable deductions. In its judgment, the court clarified that deductions should be calculated per day, considering various factors such as the employee's salary, location of stay, and whether accommodations were provided free of charge. The decision underscored the importance of adhering to specified limits and conditions, ensuring compliance with the law while allowing businesses to claim legitimate travel-related expenses. This case is significant for tax practitioners and co... |
| 2017 SLD 2328 = 2017 MLD 876 | Writ Petition No. 1447 of 2010 , decided on 19.11.2015 | In the case of Writ Petition No. 1447 of 2010, the Lahore High Court addressed a dispute concerning the maintenance allowance for minors under the Family Courts Act, 1964. The court evaluated the decision of the appellate court which had increased the maintenance allowance from Rs. 5,000 to Rs. 10,000 per month for each minor, based on their needs and the financial capacity of the father, who was living abroad with a monthly income of Rs. 100,000. The case highlighted the importance of ensuring adequate financial support for minors, particularly in the context of rising costs of education and healthcare, especially for a minor suffering from cancer. The court ruled that the Family Court's initial allowance was insufficient and upheld the appellate court's discretion to modify the maintenance amount without the minors filing a separate appeal. This decision reinforces the court's role in ensuring that children's rights to maintenance are protected and that parents fulfill their financia... |
| 2007 SLD 1216, 2007 MLD 1236 | Civil Revision No. 820 of 2005 , decided on 06.03.2007 | The case revolves around the applicability of the rule of lis pendens under Section 52 of the Transfer of Property Act, 1882, in the context of a partition suit. The petitioner, Muhammad Shafi, contested the decisions made regarding the partition of land involving his co-sharers, particularly concerning the transactions that occurred during the pendency of the partition proceedings. The court emphasized that any transactions occurring during this time would not alter the rights established by the earlier decisions made by the Revenue Officer. The ruling reinforces the principle that pending litigation must be respected in property dealings, thus ensuring equity in land ownership. This case is significant for its interpretation of property law and the protection of rightful ownership amidst ongoing legal disputes.... |
| 1972 SLD 333, 1972 SCMR 627 | Civil Petition for Special Leave to Appeal No. 61- , decided on 07.12.1972 | The case revolves around the application for a declaration of property status under the Pakistan Administration of Evacuee Property Act, 1957. The Supreme Court's decision emphasized the importance of judicial discretion in the condonation of delays under the Limitation Act. The petitioners, heirs of a wealthy landlord, argued that they were unaware their property was classified as evacuee property due to historical circumstances involving litigation and mismanagement of records by authorities. The Court upheld the Custodian's findings, emphasizing the need for accurate record-keeping and understanding of property rights, especially in cases involving evacuee property. The ruling illustrates the balance between legal procedure and substantive justice, reinforcing the idea that laws are meant to serve justice rather than serve as mere procedural hurdles.... |
| 2023 SLD 414, 2023 PLC 277 | Writ Petition No.64-M of 2019 , decided on 17.11.2020 | This case revolves around the pension rights of former employees of the University of Malakand. The petitioners, who were employed as Class-IV staff, contested the university's refusal to grant them pensions based on the argument that their temporary service was not counted towards the minimum qualifying service required for pension benefits. The court analyzed the West Pakistan Civil Services Pension Rules, 1963, which stipulate that temporary and officiating service should be considered for pension eligibility. The ruling clarified that the language of both the pension rules and the university’s service statutes must be interpreted in a way that honors the intent of ensuring fair pension rights for long-serving employees. This decision is significant for similar cases where employees face denial of pension benefits despite significant lengths of service. It highlights the importance of adhering to the established rules regarding pension entitlements, ensuring that employees are treat... |
| 1987 SLD 318, 1987 SCMR 351 | Criminal Appeals Nos. 101 of 1978 and 191 of 1980 , decided on 04.11.1986 | This case revolves around the criminal appeals of Jahaz Khan and others concerning a murder conviction. The Supreme Court of Pakistan assessed the evidence presented, including eyewitness accounts and forensic evidence, leading to the conclusion that while Jahaz Khan was guilty of murder, the other accused lacked sufficient evidence against them. The court's decision to impose a life sentence instead of the death penalty reflects its judicial discretion in sentencing based on the particulars of the case. The case illustrates fundamental principles of criminal law, particularly the weight of corroborative evidence and the standards required for conviction. The ruling reinforces the legal standards for assessing eyewitness reliability and the importance of forensic evidence in criminal trials. This case serves as a significant legal precedent in the interpretation of the Penal Code and the Criminal Procedure Code, emphasizing the judicial system's commitment to justice through careful ev... |
| 2001 SLD 509, 2001 PTD 3303, (1999) 240 ITR 443 | Tax Case No.489 of 1985 (Reference No.327 of 1985) , decided on 24.02.1997 | This case revolves around the computation of capital gains in relation to the transfer of shares, specifically focusing on the treatment of bonus shares under the Indian Income Tax Act, 1961. The Madras High Court's decision clarifies that the cost of bonus shares should not be arbitrarily assigned but rather determined by a methodical approach that spreads the cost of original shares over the bonus shares. This case is significant for taxpayers and tax practitioners as it reinforces the legal principles guiding capital gains taxation. The ruling draws on established precedents, ensuring that taxpayers have a clear framework for understanding their tax obligations when dealing with share transactions. Key keywords for SEO include 'capital gains tax', 'bonus shares', and 'Income Tax Act 1961', which are trending topics in tax law discussions.... |
| 2012 SLD 3312, (2012) 345 ITR 51 | IT APPEAL No. 511 OF 2011 , decided on 30.09.2011 | In the case of IT APPEAL No. 511 OF 2011, the Delhi High Court addressed the issue of penalty imposition under the Income-tax Act, 1961, specifically focusing on the limitations set forth in section 275(1)(a). The case arose from the Assessing Officer's disallowance of certain expenditures claimed by the assessee, leading to the initiation of penalty proceedings. The court examined the timeline of events, confirming that the penalty was levied within the six-month period following the Tribunal's order. By interpreting the relevant sections of the law, the court reinforced the importance of adhering to statutory deadlines for penalty imposition, thus providing clarity for future cases involving similar issues. This ruling is pivotal for understanding the interplay between the timing of appeals and the imposition of penalties, a crucial aspect for taxpayers and tax professionals alike.... |
| 1990 SLD 325, 1990 PLD 352 | C.P.No.25-Q of 1989 , decided on 10.10.1989 | This case revolves around the electoral process in Pakistan, specifically addressing issues of election malpractice during the general elections in Balochistan. The Supreme Court examined the implications of a serious violation of electoral laws and how these violations affect the legitimacy of election results. The court determined that despite reported violations in a few polling stations, the overall election results were clear and should not be annulled. This ruling reinforces the principle that electoral integrity must be balanced with the need to respect the electorate's wishes. The decision is significant for future electoral disputes in Pakistan, emphasizing a fair balance between maintaining electoral integrity and preventing frivolous challenges to election results. Keywords: electoral process, election malpractice, Supreme Court of Pakistan, Balochistan elections, legal precedent.... |
| 2013 SLD 1828 = 2013 PLC 440 | D-252 of 2011 , decided on 05.09.2012 | In the case of D-252 of 2011, the Sindh High Court addressed issues regarding amendments in promotion rules for civil servants in Sindh. The petitioners, including Akhtar Khan Khattak and others, challenged the validity of the new promotion policy which classified employees based on their educational qualifications. The court held that the government has the right to amend rules and that such changes apply prospectively. The ruling highlighted the importance of evaluating employees not only on past performance but also on their ability to take on higher responsibilities. This case underscores the significance of lawful amendments in civil service regulations and the role of the judiciary in upholding these changes. The decision reaffirms the authority of the government in determining promotion criteria while ensuring that classifications are rational and reasonable.... |
| 1988 SLD 5, 1988 PTD 22 | I. T. As. Nos. 263, 264 and 269/ KB of 1983-84 , decided on 18.10.1987 | The case revolves around the determination of annual letting value under the Income Tax Act, 1922, specifically Section 9(2). The Income Tax Appellate Tribunal addressed the burden of proof on the Income Tax Officer (I.T.O.) to justify any changes to the annual letting value, especially when previous assessments were based on values set by other authorities such as the Excise and Taxation Department. The Tribunal ruled that actual rent received cannot solely dictate the annual value without considering the past history of assessments. This case underscores the significance of adhering to established practices unless substantial new evidence is presented, ensuring fair taxation practices. It reflects ongoing discussions about reasonable rental values and the complexities involved in tax assessments, making it a critical reference point in tax law. Keywords include 'Income Tax Appellate Tribunal', 'annual letting value', 'Income Tax Act', 'reasonable rent', 'tax assessment', and 'burden ... |
| 1959 SLD 109, 1959 PLD 869 | Criminal Revision No. 487 of 1958 , decided on 22.07.1959 | This case revolves around the interpretation of the Criminal Procedure Code (V of 1898), specifically Section 208 concerning the obligations of a Magistrate in criminal proceedings. The Lahore High Court addressed the issue of whether a Magistrate could refuse to summon defence witnesses based on procedural grounds. The Court held that a Magistrate must allow the accused to present their defence witnesses and cannot dismiss such requests merely because those witnesses might be examined in a higher court later. This case underscores the importance of ensuring that the rights of the accused are protected throughout the legal process. The ruling clarifies that the obligation to consider defence evidence is a critical aspect of fair trial standards, thereby reinforcing the principles of justice within the judicial system. Keywords such as 'Criminal Procedure Code', 'Magistrate's duty', 'defence evidence', and 'rights of the accused' are pivotal in understanding the implications of this dec... |
| 1943 SLD 2, (1943) 11 ITR 610 | D-2741 of 1943 , decided on 01.01.1943 | This landmark case from the Madras High Court revolves around the interpretation of the Income-tax Act, 1961, and the Indian Income-tax Act, 1922, particularly Sections 188, 159, 26(2), and 24-B. The case was initiated following the death of an assessee engaged in a money-lending business, which left behind three widows as heirs. The core issue was the assessment of income derived from the business after the owner's death. The Income Tax Officer (ITO) initially assessed the entire estate, including business profits, on the receivers. However, the Tribunal ruled that the three widows succeeded to the business, and thus, income for the previous year was assessable under Section 26(2). The decision emphasized the importance of understanding succession in business and tax liabilities, making it a crucial reference for future cases. The ruling underscored that tax obligations follow ownership rights and that provisions of the Income-tax Act must be applied to ensure fair taxation, particula... |
| 2004 SLD 2118, 2004 CLD 1117 | C.M. No.666 B of 2001 in C.O.S. No.28 of 2000 , decided on 04.07.2002 | This case involves the execution of a compromise decree between Habib Bank Limited and Service Fabrics Limited, where the bank sought to recover a substantial amount due under various financial facilities. The court examined the obligations defined in the Financial Institutions (Recovery of Finances) Ordinance, 2001, particularly regarding the rescheduling and restructuring of financial agreements. It was determined that the judgment debtors had defaulted on their payment obligations, and the bank had appropriately fulfilled its contractual duties. The decision underscores the legal framework surrounding financial recovery, emphasizing the enforceability of compromise decrees in financial disputes. Keywords such as 'financial recovery,' 'compromise decree,' 'banking obligations,' and 'legal execution' are relevant in the context of this case, reflecting trending topics in financial law and legal practices.... |
| 1988 SLD 962, 1988 PLC 261 | RI-23 of 1987 , decided on 18.03.1987 | This case involves a dispute regarding the invalidity pension under the Employees Old Age Benefits Act, 1976. The Labour Appellate Tribunal addressed the jurisdictional issues pertaining to the Labour Court's handling of the grievance petition. The Tribunal clarified that the Labour Court's jurisdiction is confined to disputes between employers and employees and that the grievance petition, being under section 23 of the Employees Old Age Benefits Act, was not within the Labour Court's purview as it was improperly treated under section 25-A of the Industrial Relations Ordinance, 1969. This case emphasizes the importance of understanding the correct legal framework and jurisdiction applicable to grievance petitions in labor law. Keywords: Labour Court, Invalidity Pension, Employees Old Age Benefits Act, Jurisdictional Issues, Grievance Petitions.... |
| 1984 SLD 1199, 1984 PLC 479 | GA-281 of 1983 , decided on 23.01.1984 | This case revolves around the registration of trade unions under the Industrial Relations Ordinance, 1969. The petitioner, Anjumanemasihi, Mazdoor Union, sought to challenge the Registrar's rejection of the Octroi Employees Union's registration. The Labour Court initially ruled in favor of the respondent union, leading to a revision request by the petitioner. The Appellate Tribunal highlighted the necessity for the Registrar to evaluate the applicability of the Industrial Relations Ordinance to the members of the respondent union. The Tribunal's decision to set aside the Labour Court's order and direct the Registrar to reconsider the registration application after inviting evidence reflects a commitment to ensuring fair labor practices. This case is significant for understanding the rights of workers and the legal framework governing unions, emphasizing the critical role of evidence in labor law adjudications.... |
| 2013 SLD 2191, 2013 YLR 44 | Criminal Bail Application No. S-29 and M.A. No. 11 , decided on 10.10.2011 | In the case of Criminal Bail Application No. S-29 and M.A. No. 117 of 2011, the Sindh High Court addressed the bail application of Muhammad Younis and others in connection with a serious incident involving allegations of murder and dacoity with murder. The court analyzed the circumstances surrounding the case, particularly the roles attributed to the accused compared to their co-accused who were granted bail earlier. The judgment emphasized the importance of consistency in judicial decisions, especially in cases with similar factual backgrounds. The court found that the evidence presented did not sufficiently prove the involvement of the accused in the alleged crimes, particularly in light of the absence of a recovered rocket launcher and the questionable reliability of the complainant's account. The court's decision reflects a commitment to ensuring that the rights of the accused are protected while maintaining the integrity of the judicial process. Keywords such as bail, judicial fai... |
| 1986 SLD 233 = (1986) 159 ITR 288 | TAX CASE NOS. 169 TO 171 OF 1977 | In the landmark case concerning the computation of capital gains under the Income Tax Act, 1961, the Madras High Court examined the valuation of shares sold by shareholders of a private limited company. The case centered on whether the market value of fully paid shares could be equated with that of partly paid shares for the purpose of capital gains taxation. The court concluded that such shares cannot be treated equally due to their different contributions to the company’s capital. This decision underscored the importance of correctly applying valuation methods while considering the legal implications of share ownership and the rights associated with fully paid versus partly paid shares. The ruling has significant implications for how capital gains are assessed, especially in the context of private companies with restricted share transferability. This case serves as a reference point for future cases involving share valuation and capital gains calculations. Keywords: Income Tax Act, c... |
| 1987 SLD 205, 1987 SCMR 49 | Civil Petitions for Special Leave to Appeal Nos. 1 , decided on 04.11.1981 | The Supreme Court of Pakistan addressed a significant matter regarding the interpretation of section 31 of the Punjab Local Government Ordinance, 1979, in the case involving Ishtiaq Ahmad Raja against the Assistant Commissioner. The Court's decision to grant leave to appeal signifies its dedication to upholding the rule of law and ensuring fair electoral processes. The suspension of the impugned order and notification highlights the importance of timely resolution in election-related disputes. The involvement of multiple advocates underscores the complexity of legal representation in significant cases such as this. This case emphasizes the judiciary's role in interpreting laws that govern local governance and electoral processes, making it a landmark decision in the context of local government law in Pakistan.... |
| 1990 SLD 794, 1990 SCMR 799 | Civil Appeal No.5-Q of 1987 , decided on 26.09.1989 | This case revolves around the appeal of Muhammad Hadi, who challenged the termination of his services as a Senior Scientific Officer in a research program funded by the American Government. The Supreme Court of Pakistan examined whether the adverse remarks made by the Balochistan High Court during the dismissal of his Constitutional Petition were extraneous and unjustified. The Court found that the remarks were well-founded, based on evidence and documentation that highlighted the appellant's inefficiency and misconduct. The program, intended to improve agricultural practices in Balochistan, was terminated due to the appellant's behavior, which was deemed detrimental to the project. The Supreme Court ultimately upheld the High Court's ruling, affirming the decision to terminate the appellant's employment and the remarks made against him. This case underscores the importance of accountability in public service and the implications of professional conduct on employment status.... |
| 1943 SLD 53, (1943) 11 ITR 84 | D-2741 of 1943 , decided on 01.01.1943 | This case revolves around the interpretation of insurance proceeds received by a company and their classification for income tax purposes. The Court of Appeal had to decide whether a sum of £15,000 received by a company under a life insurance policy for one of its directors was to be treated as a capital or revenue receipt. The court ruled that the proceeds were revenue receipts because they were intended to compensate the company for the loss of the valuable services of Mr. Crawford. The decision highlighted that insurance moneys received to cover the revenue loss from the death or disablement of a key employee should be classified as revenue, regardless of whether it is a lump sum or a series of payments. This case is significant in establishing the legal precedent for the treatment of insurance proceeds in relation to income tax liabilities, particularly for small companies where key employees significantly impact business operations. The ruling underscores the importance of underst... |
| 2013 SLD 1335 = 2013 MLD 125 | Criminal Miscellaneous No. 5039-B of 2010 , decided on 20.04.2011 | This case revolves around the complexities of determining bail in a homicide scenario where the petitioner, Muhammad Sharif, was involved in a police operation that resulted in the death of Imtiaz Ahmad alias Walia. The circumstances of Walia's death were disputed, with various accounts emerging during police investigations and judicial inquiries. The Lahore High Court scrutinized the legal foundations of the charges against Sharif, emphasizing the importance of not prejudging a case before a trial. The court's decision to grant bail was influenced by the lack of direct evidence implicating the petitioner in the act of firing, the deletion of charges against him, and the precedent of similar co-accused being granted bail. This case underscores the critical nature of fair judicial processes, the presumption of innocence, and the vital role of thorough investigations in criminal proceedings. Keywords: bail, criminal law, Lahore High Court, Pakistan Penal Code, judicial inquiry, police in... |
| 2015 SLD 506, 2015 PLD 155 | 2nd Appeal No. 25 of 2012 , decided on 09.09.2014 | In the case of Sindh High Court's 2nd Appeal No. 25 of 2012, the court dealt with significant issues surrounding the withdrawal of suits and the implications of filing new actions on the same cause of action. The appellant, Sikandar Ali, sought specific performance of a contract regarding agricultural land, but the court found that the prior suit had been withdrawn without permission, thus barring the new suit under Order II, Rule 2 of the Civil Procedure Code. This case highlights the critical procedural requirements in civil litigation, emphasizing the necessity for litigants to follow proper legal protocols to avoid dismissal of their claims. The court's decision also reinforced the importance of payment of court fees, recognizing that procedural irregularities should not hinder the pursuit of justice. The ruling serves as a pertinent reminder for attorneys and litigants alike to ensure compliance with legal formalities to safeguard their rights in civil disputes.... |
| 2007 SLD 493, 2007 SCMR 227 | Civil Petition No.3184-L of 2001 , decided on 04.07.2006 | This case revolves around the Income Tax Ordinance, 1979 and its interpretation concerning the timely filing of tax estimates. The petitioner, the Commissioner of Income Tax, contended that the respondent, Dawood Hercules Chemicals, Ltd., had filed its estimate late, warranting additional tax. However, the Supreme Court upheld the Lahore High Court's decision, which found that the company had rectified its filings and paid all dues. The judgment clarifies the standards for timely tax filings and the relevance of minor delays in the context of broader compliance. This case is significant for tax law practitioners and companies navigating tax obligations, emphasizing the importance of timely and accurate filings while providing clarity on the consequences of minor procedural delays.... |
| 2001 SLD 959, 2001 PCRLJ 573 | Habeas Corpus Petition No.57 of 2000 , decided on 21.09.2000 | This case revolves around a habeas corpus petition filed in the Peshawar High Court, where the petitioners alleged unlawful detention by police following theft charges. The court evaluated claims of torture and improper procedure used against the detenus. It highlighted the importance of adhering to the law during arrests and emphasized human rights as guaranteed under the Constitution of Pakistan. The decision underscored the need for judicial oversight in ensuring that the rights of individuals are protected against police excesses. Key legal principles regarding habeas corpus and the responsibilities of law enforcement agencies were central to the court's ruling.... |
| 1988 SLD 1733, (1988) 172 ITR 238 | D-2741 of 2016 , decided on 01.01.1988 | In the case of Thakur Veerpal Singh v. Commissioner of Income Tax, the Madhya Pradesh High Court addressed the issue of penalty imposition under section 271(1)(c) of the Income-tax Act, 1961, for concealing income. The court reviewed the facts where the assessee claimed a notional depreciation from his truck plying business as justification for investments in a house property. However, the Tribunal determined that the assessee failed to provide adequate evidence to support this claim. The decision highlights the importance of the burden of proof in tax proceedings, particularly regarding whether the undisclosed income was concealed. The ruling affirms that taxpayers must substantiate their claims with credible evidence to avoid penalties and underscores the implications of the Explanation to section 271(1)(c), which presumes concealment of income when the reported income is significantly lower than the assessed income. This case serves as a critical reference for tax professionals and ... |
| 1955 SLD 141, 1955 PLD 436 | First Appeal No. 60 of 1951 , decided on 08.01.1955 | In the case of First Appeal No. 60 of 1951, the Lahore High Court addressed the dispute between Khan Muhammad and Risaldar Ata Muhammad Khan regarding the possession of agricultural land situated in Bhakkar District. The court primarily examined the applicability of the Punjab Consolidation of Holdings Act and the Punjab Land Revenue Act, focusing on the jurisdiction of civil courts in matters of possession. The court ruled that the civil court retains the authority to grant possession even if a suit is filed within three years of the final consolidation scheme, contradicting the appellant's claims based on adverse possession. The decision highlighted that adverse possession must be continuous and actual, and breaks in possession due to natural events like flooding can disrupt claims of ownership. The ruling reinforces the legal principle that possession cannot be presumed in favor of a trespasser, thus upholding the rights of the original landholder. This case serves as a significant ... |
| 2007 SLD 2964, 2007 PLD 448 | Suit No. 1001 of 2004 , decided on 27.04.2007 | In the case of Suit No. 1001 of 2004, the Sindh High Court addressed the admissibility of electronic evidence, specifically audio and video recordings, in a civil dispute concerning shareholding and family settlements. The plaintiffs, represented by notable lawyers, sought to rely on recordings as evidence to support their claims against the defendants. The court evaluated the procedural aspects of document production under the Civil Procedure Code and the evidentiary standards set forth in the Qanun-e-Shahadat. The ruling clarified that while electronic documents are admissible, their authenticity and integrity must be established, particularly when challenged by the opposing party. The decision reinforced the importance of timely document submission and the need for clear guidelines on the use of modern evidence in legal proceedings. This case is significant in establishing precedent for future cases involving electronic evidence and highlights the evolving nature of legal standards ... |
| 2004 SLD 2737, 2004 PLD 260 | Constitutional Petition No. 1764 of 1999 , decided on 25.10.2003 | This case revolves around the legal principles of judgments in rem and in personam, particularly in the context of property disputes in Pakistan. The Sindh High Court ruled on the nature of a decree for specific performance, clarifying that such judgments do not confer ownership rights but rather establish obligations between parties. The petitioner, Abdul Jabbar, contested the auction of an abandoned property, claiming rightful ownership based on a previous decree. However, the court found no merit in the petitioner's arguments, emphasizing the importance of valid legal titles and the procedural integrity of property auctions under the Abandoned Properties Act. The ruling underscored the necessity for petitioners to substantiate their claims with genuine documentation and highlighted the courts' role in adjudicating property rights amidst claims of abandonment. Keywords include 'property law', 'judgment in rem', 'specific performance', 'abandoned property', and 'legal rights'.... |
| 1952 SLD 139, 1952 PLD 237 | Civil Revision Petition No. 224 of 1951 , decided on 13.02.1952 | In the case of Malkani BRAG BHARI vs. Malik FATEH MUHAMMAD and others, the Lahore High Court ruled on a civil revision petition concerning the amendment of a plaint under the Civil Procedure Code. The court considered the implications of allowing amendments that could change the subject matter of the suit. The ruling emphasized the importance of allowing full powers of amendment to ensure the proper administration of justice. The decision allowed for the inclusion of properties in the claim, affirming the rights of the plaintiffs as per the customary law and the will of the deceased. The case highlights the balance between procedural rules and the substantive rights of parties in civil litigation, particularly in the context of succession and property rights. This ruling is essential for understanding the application of Order VI, rule 17 in civil procedure and its impact on the management of disputes regarding property ownership and inheritance.... |
| 1997 SLD 771 = 1997 PLC 388 | Appeals Nos. KAR-93 and 94 of 1996 , decided on 09.05.1996 | In the case of Pakistan Steel Mills Corporation vs. Arshad Ahmed, the Labour Appellate Tribunal of Sindh addressed the wrongful termination of employees engaged in permanent work under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968. The court ruled that the termination of Arshad Ahmed, employed as a mason since 1988, was unjustified as he had completed his probationary period and his work was of a permanent nature. The tribunal highlighted the importance of adhering to legal requirements regarding termination, including the necessity for notice and justification. This case underscores the protections afforded to workers under industrial laws and emphasizes the legal obligations of employers in maintaining fair employment practices. Keywords like 'wrongful termination', 'industrial employment law', 'reinstatement', and 'workers' rights' are crucial in understanding the implications of this ruling.... |
| 2005 SLD 1676, 2005 CLD 1251 | F.A.O. No.161 of 2004 , decided on 07.04.2005 | In the case of F.A.O. No.161 of 2004, the Lahore High Court dealt with an appeal regarding the dismissal of an application to set aside an ex parte decree. The appellant, Zubair Ahmed, had failed to appear in court, leading to a judgment in favor of the respondent, Habib Bank Limited. The appellant claimed that a misunderstanding about the hearing date led to his absence, but the court found no credible evidence to support this claim. The judges emphasized the need for clear communication between lawyers and their clients and pointed out the contradictions in the appellant's arguments. The decision reinforces the importance of due diligence in legal proceedings and the consequences of failing to appear in court. It serves as a reminder for legal practitioners to maintain accurate records and communication with their clients to avoid similar situations. The ruling highlights the court's commitment to upholding procedural integrity and ensuring that justice is served based on factual evi... |
| 1971 SLD 411, (1971) 79 ITR 749 | CIVIL MISC. WRIT No. 880 OF 1970 , decided on 13.11.1970 | ... |
| 1997 SLD 889, 1997 PLC 618 | Miscellaneous Appeal No. 46 of 1995 , decided on 29.04.1997 | In the case of Shaheen Airport Services vs. Sindh Employees Social Security Institution, the Sindh High Court addressed the issue of employer contributions under the West Pakistan Employees' Social Security Ordinance, 1965. The case stemmed from appeals regarding non-payment of contributions, which had escalated due to delays. The court emphasized the statutory obligations of employers to pay contributions promptly, highlighting that failure to do so would result in increased liabilities. The court dismissed the appeals, affirming the decision of the Sindh Labour Court, which had maintained the Commissioner’s orders demanding the payment of outstanding contributions. The ruling underscored the importance of compliance with social security laws and the legal ramifications of neglecting such obligations. This case serves as a critical reference point for understanding employer responsibilities under social security legislation and the enforcement of payment compliance. It is essential fo... |
| 2004 SLD 2249, (2004) 267 ITR 577 | IT APPEAL NO. 63 OF 2004 , decided on 23.02.2004 | This case revolves around the interpretation of section 158BG of the Income-tax Act, 1961, which concerns the block assessment in search cases. The Karnataka High Court examined the necessity of a hearing by the Joint Commissioner before granting previous approval for assessments under this section. The court found that the statutory framework does not mandate such a hearing, thus supporting the administrative nature of the Joint Commissioner's approval process. This ruling has significant implications for tax assessments following searches conducted under section 132 of the Income-tax Act, establishing clarity on the procedural requirements and the rights of assessees. Trending keywords include 'Income Tax Act', 'block assessment', 'Joint Commissioner', and 'administrative powers'. The case highlights the balance between the rights of taxpayers and the administrative procedures of tax authorities, which is crucial for legal practitioners and taxpayers navigating tax law.... |
| 2017 SLD 1933, 2017 PTD 680 | CUS-282 to 291/PB of 2015 , decided on 25.11.2015 | In the case of M/S Charmang Corporation vs. Additional Collector Customs, the Customs Appellate Tribunal addressed significant issues of misdeclaration and misclassification of imported lead acid batteries. The tribunal found that the audit team's observations indicated that the goods were undervalued and incorrectly classified under the PCT heading. The importers faced allegations of evading customs duties amounting to Rs. 325730 due to these discrepancies. The tribunal determined that while the importers were responsible for the short payment of duties, there was no evidence of willful default or intent to evade taxes, leading to the remittance of the imposed personal penalty. This case highlights the importance of accurate documentation and compliance with customs regulations, as well as the accountability of customs officials in ensuring proper assessment and valuation of imported goods.... |
| 1998 SLD 562, 1998 PTD 3058, (1998) 78 TAX 343, 1999 PTCL 16 | S.T.C. Application No. 250 of 1997 , decided on 03.02.1998 | This case revolves around the interpretation of the Sales Tax Act, 1951, specifically sections 36 and 45-A, as it pertains to the State Cement Corporation of Pakistan's obligations regarding sales tax payments. The main contention was whether the Collector of Customs could issue multiple demands for sales tax short levied. The court examined the circumstances under which the sales tax was not collected initially due to an exemption that had expired. The court concluded that the demands made were valid and aligned with legal provisions, allowing for multiple demands if necessary to prevent inequity. This ruling underscores the importance of compliance with the Sales Tax Act and the General Clauses Act, reinforcing the legal framework governing tax obligations. The decision reiterates the authority of tax officials to enforce tax law and highlights the necessity for businesses to remain vigilant about their tax liabilities and exemptions. The ruling serves as a precedent for similar case... |
| 1965 SLD 272, (1965) 55 ITR 146 | REFERENCE No. 22 OF 1963 , decided on 24.07.1964 | This case revolves around the interpretation of Section 6 of the Gift Tax Act, 1958, particularly regarding the valuation of gifted property that carries liabilities. The court examined whether the absence of liabilities in the gift deed precludes their consideration in market value assessments. The ruling emphasized the necessity of accounting for any encumbrances on the property to ascertain a fair market value, ensuring that tax assessments reflect the true economic conditions. This case is significant for tax law practitioners and individuals involved in property transactions, as it highlights the importance of liability disclosures in gift deeds. Keywords: Gift Tax Act, property valuation, market value, tax assessment, legal interpretation.... |
| 2000 SLD 358, 2000 PLD 70 | Criminal Bail Applications Nos. 224 and 434 of 199 , decided on 07.06.1999 | In the case of Saleem Chang vs. The State, the Sindh High Court addressed the issue of bail under the Criminal Procedure Code and the Pakistan Penal Code. The applicant, Saleem Chang, sought bail on the grounds of statutory delay in his trial for serious offenses including murder. The court carefully considered the history of the case, noting that the applicant had previously absconded after being released on a forged bail order. Despite arguments presented by his counsel regarding the principle of consistency in bail decisions, the High Court ultimately ruled against the applicant, citing his abscondence as a key factor disqualifying him from bail. This case highlights the court's strict stance on bail applications involving absconders and emphasizes the need for integrity in the legal process. The ruling serves as a precedent for future cases involving similar circumstances, reinforcing the legal standards surrounding bail applications and the conduct of accused individuals.... |
| 2020 SLD 2591, 2020 CLC 2089 | Regular First Appeal No.153 of 2016 , decided on 14.01.2020 | In the case of Regular First Appeal No.153 of 2016, the High Court addressed crucial issues surrounding land acquisition and the legal protocols that must be followed during witness examination. The primary focus was on the failure to administer oaths to witnesses, which rendered their statements inadmissible. The court emphasized the importance of the right to cross-examination, noting that any deviation could lead to injustice. The case revolved around compensation rates for land acquired for the Air Weapons Complex, highlighting the legal standards set by the Land Acquisition Act, 1894, and related laws. The decision underscored the necessity for courts to meticulously adhere to legal procedures to ensure fair adjudication in land acquisition disputes. The ruling serves as a significant precedent in the realm of administrative justice and land rights, reinforcing the importance of lawful conduct in judicial processes.... |
| 1983 SLD 1233, (1983) 143 ITR 64 | CASE REFERRED No. 62 OF 1977 | In the case of Jeevan Reddy, J. vs. Vijaya Spinning Mills Ltd., the court examined the entitlement of a cotton yarn manufacturer to a development rebate under the Income-tax Act, 1961. The case revolved around whether the manufacturing of cotton yarn fell under item 32 of the Fifth Schedule, which grants a higher rebate for certain textile industries. The assessee claimed a 25% rebate on newly purchased machinery, asserting that their operations qualified under the specified clause. The Income Tax Officer (ITO) had initially ruled against this claim, allowing only a 15% rebate. However, both the Appellate Assistant Commissioner (AAC) and the Tribunal sided with the assessee, leading to the reference for judicial clarification. The court ultimately ruled in favor of the assessee, citing the broader interpretation of textiles to include cotton yarn, thereby affirming the entitlement to the higher rebate rate. This case underscores the importance of legislative interpretation and the need... |
| 1997 SLD 196, 1997 PTD 1805 | Writ Petitions Nos. 17, 20, 22, 23, 53 and 54 of 1 , decided on 23.10.1996 | The case involves multiple writ petitions filed by various petitioners against the Government of Pakistan concerning the legality of total audit selections under the Self-Assessment Scheme of the Income Tax Ordinance, 1979. The petitioners argued that their cases were selected without fulfilling the necessary pre-conditions specified in previous circulars. The court examined the amendments in Circular No.9 of 1994, which removed the requirement for definite information based on material evidence, thus allowing for a broader discretion in selecting cases for audit. The ruling emphasizes the importance of understanding procedural changes in tax laws and their implications on taxpayer rights. This case highlights key issues in taxation, administrative law, and the balance between government authority and taxpayer protections, making it relevant for legal practitioners and taxpayers alike. The decision reinforces the stance that amendments in regulatory frameworks can significantly alter t... |
| 2021 SLD 2812, 2021 PLC 855 | Writ Petition No.391-D of 2020 , decided on 10.12.2020 | In the case of Malik Muhammad Naveed vs. Government of Khyber Pakhtunkhwa, the petitioner contested the omission of his name from a notification for regularization under the Khyber Pakhtunkhwa Special Police Officers (Regularization of Services) Act, 2019. The case addressed significant issues regarding employment rights, procedural fairness, and the equal treatment of employees under the law. The Court examined the circumstances of the petitioner’s reinstatement after dismissal due to allegations and concluded that he was wrongfully excluded from the benefits of the regularization notification. The ruling underscored the importance of adhering to legal provisions that protect the rights of employees and ensure equitable treatment within the public sector. This case highlights the need for government departments to follow due process and maintain transparency in employment practices, particularly concerning the regularization of services.... |
| 2024 SLD 4249 = 2024 CLD 713 | Suit No. 1763 of 2019 , decided on 04.12.2023 | In the case of Hilal Foods (Pvt.) Limited vs. Dabur India Limited, the Sindh High Court addressed significant issues surrounding trademark infringement and the requirements for obtaining interim injunctions. The plaintiff alleged that the defendant's use of the trademark 'HAJMOLA' constituted passing off and infringed upon their registered trademark rights. However, the court found that the plaintiff had failed to disclose ongoing litigation related to the same trademark, which was essential to the case's context. The court ruled that complete candor about previous legal actions is crucial when seeking equitable relief, and the plaintiff's failure to do so led to the dismissal of their application for an interim injunction. This case serves as a critical reminder of the importance of transparency in legal proceedings and the principle that parties must come to court with clean hands. Keywords: trademark infringement, interim injunction, equitable relief, trademark rights, passing off.... |
| 2005 SLD 1839, 2005 PLD 136 | Civil Revision No. 241 of 2004 , decided on 11.03.2005 | In the case of Mst. Kishwar Naseem vs. Hazara Hill Tract and others, the Peshawar High Court addressed significant issues regarding procedural justice and the rights of property owners under the law. The petitioner, Mst. Kishwar Naseem, contested the cancellation of her allotment of a plot that she purchased in an open auction in 1967. The Court found that the lower courts had failed to provide her with proper notice regarding the cancellation and that the mandatory requirements of the Civil Procedure Code were not met. The Court ruled that the failure to notify the petitioner effectively denied her the opportunity to defend her rights, violating the principles of natural justice. The decision underscores the importance of procedural compliance in legal proceedings, especially concerning property rights, and the necessity for courts to provide relief to parties who have been wronged by inadequate legal processes. This case highlights the vital balance between adherence to procedural re... |
| 2005 SLD 1135, 2005 CLC 192 | W.Ps. Nos.98 and 99 of 2002 , decided on 07.10.2004 | In the case of W.Ps. Nos. 98 and 99 of 2002, the Peshawar High Court addressed significant issues regarding landlord-tenant relationships under the West Pakistan Urban Rent Restriction Ordinance. The case involved petitioners Mst. Bismillah and her associates against respondents including Ghulam Shabbir. The core of the dispute was the denial of the landlord-tenant relationship by the respondents, which was challenged by the petitioners who presented evidence of ownership through a Permanent Transfer Deed. The High Court emphasized the need for proper judicial review and the ability to interfere when lower courts misinterpret evidence. The ruling highlights the critical role of evidence in determining rights under tenancy laws and affirms the appellate court's responsibility to ensure just outcomes based on facts. The decision not only impacts the parties involved but also sets a precedent for future landlord-tenant disputes, ensuring that evidentiary standards are upheld in judicial p... |
| 2011 SLD 2812 = (2011) 337 ITR 482 | I. T. A. No. 312 (Cal) of 1995 , decided on 25.03.1999 | The case revolves around the Income-tax Act, 1961, particularly focusing on sections 37(1) and 40A(9) related to business expenditures and their allowability. The petitioner, Brooke Bond India Ltd., claimed deductions on pension liabilities based on board resolutions. The court determined that such liabilities must adhere to specific provisions outlined in the Act. It was held that expenditures that fall outside the purview of sections 30 to 36 cannot claim deductions under section 37. The case sets a precedent for how businesses must document and substantiate expenditure claims to ensure compliance with tax regulations. This ruling is significant for companies evaluating their pension liabilities and accounting practices. Understanding these provisions is crucial for tax compliance and financial planning, making this case a reference point for future legal and financial considerations.... |
| 1992 SLD 1451, (1992) 194 ITR 355 | D-2741 of 1989 , decided on 05.10.1989 | In the case of Sujatha Rubbers v. Income Tax Officer, the High Court addressed the issue of whether revised income tax returns filed under the Amnesty Scheme were voluntary. The petitioner, Sujatha Rubbers, filed revised returns for the assessment years 1982-83, 1983-84, and 1984-85 during the Amnesty Scheme. The Income Tax Officer (ITO) had levied interest and penalties, leading to an appeal being filed. The Commissioner rejected the petitioner's application for waiver of interest under section 273A, arguing that the returns were filed out of fear due to ongoing survey operations. However, the High Court found that the returns contained full and true disclosures and that the mere fact of filing after a survey did not negate voluntariness. The court held that the element of fear must be linked to imminent penal action, which was not established in this case. Ultimately, the court ruled in favor of the petitioner, emphasizing the need for the Commissioner to consider relevant facts when... |
| 1992 SLD 1104, 1992 PLC 1094 | KAR-153 of 1990 , decided on 16.08.1990 | In the case of MUHAMMAD LATIF vs DIVISIONAL SUPERINTENDENT, PAKISTAN RAILWAYS, the Labour Appellate Tribunal, Sindh, addressed an appeal regarding the non-joinder of parties. The appellant, Muhammad Latif, argued that he was unfairly placed junior to others due to a wrongful seniority fixation. His grievance petition was dismissed by the Sindh Labour Court on the grounds that the parties adversely affected by the potential ruling were not included in the proceedings. The Tribunal emphasized the importance of including all parties who could be impacted by the Court's decision, reinforcing the legal principle that such non-joinder is fatal to the maintainability of a grievance petition. The case reiterates the legal necessity for fair representation in appeals and the implications of seniority disputes within labor relations. It highlights the critical nature of procedural adherence in labor law cases, ensuring that all stakeholders are adequately represented to uphold justice. This case... |
| 2015 SLD 2268, 2015 YLR 2255 | Criminal Appeals Nos. 89, 92 and 96 of 2012 , decided on 20.07.2013 | In the Sindh High Court case of Criminal Appeals Nos. 89, 92 and 96 of 2012, the court examined serious charges against several accused individuals, including kidnapping and attempted murder, under the Penal Code and the Anti-Terrorism Act. The case revolved around an alleged encounter between police and notorious bandits, where the prosecution's key witness, Karim Bux, failed to identify the accused or support the prosecution's narrative. The court highlighted significant contradictions in the testimonies and the lack of physical evidence to corroborate the prosecution's claims. Ultimately, the court ruled in favor of the accused, underscoring the critical importance of reliable evidence in criminal proceedings. This case reiterates the legal principle that the benefit of doubt must always favor the accused, particularly in cases with dubious witness reliability and conflicting testimonies. Keywords such as 'criminal law', 'acquittal', 'evidence', 'witness testimony', and 'Sindh High ... |
| 2019 SLD 2982, 2019 CLC 1992 | Civil Revision Petition No. 186-M of 2018 , decided on 02.05.2019 | In the case concerning Civil Revision Petition No. 186-M of 2018, the Peshawar High Court addressed the dismissal of a representative suit filed by Ghulam Qadar and others against the Patwari Halqa Muza Dagai Khuda Khel Buner. The court ruled on the implications of Order IX, Rule 9 of the Civil Procedure Code, which prohibits filing a fresh suit on the same cause of action after a suit has been dismissed for non-prosecution. The judges emphasized that the previous courts failed to consider the specifics of the current petitioners' rights to file a suit in representative capacity and the necessity for court permission under Order I, Rule 8 of the CPC. The ruling underscores the importance of judicial scrutiny regarding representative suits and the procedural requirements for such filings.... |
| 1993 SLD 817 = 1993 CLC 1278 | , decided on 05.11.1991 | This case revolves around the admission criteria for the Bachelor of Engineering Course at NED University. The petitioner, Ashraf Ali, contested the denial of his admission based on his B.Sc. (Pass) qualification. The court emphasized the importance of meeting specific educational requirements, including passing the Higher Secondary Certificate Examination or an equivalent. The ruling clarified that while the Inter-University Board recognized the Associate Engineers diploma for certain admissions, it did not apply to engineering programs. The decision underscored the necessity for compliance with established academic standards and the implications of educational regulations in Pakistan. The court dismissed the petition, reaffirming the legitimacy of the university's admission process and the absence of any violation of the petitioner's rights.... |
| 2019 SLD 3151, 2019 PLC 1491 | I.C.A. No. 108 of 2017 , decided on 14.11.2017 | In the case of I.C.A. No. 108 of 2017, the Islamabad High Court addressed the issue of regularization of contractual employment within the context of the Constitution of Pakistan, 1973. The appellants, who were Data Entry Operators appointed on a temporary basis, sought to have their services regularized after they had completed more than a year in their positions. The court ruled that the appellants had not participated in a competitive hiring process and thus could not claim permanent status based on their temporary contracts. The ruling emphasized the distinction between temporary and permanent employment, asserting that converting temporary positions to permanent ones without competition undermines the principles of meritocracy and equal opportunity in public service. The decision serves as a critical reminder of the need for transparency and fairness in public employment practices, ensuring that all candidates have equal access to job opportunities. Keywords such as 'contractual e... |
| 2009 SLD 203, 2009 CLD 908 | Miscellaneous Appeal No.28 of 2006 , decided on 24.11.2008 | In the case of MESSRS IRFAN WORLD OF SPORTS (PVT.) LTD. vs REGISTRAR OF TRADE MARKS, the Sindh High Court addressed the procedural aspects related to the filing of objections under the Trade Marks Ordinance (XIX of 2001) and the Trade Marks Rules, 1963. The court examined the Registrar's discretion to condone delays in filing oppositions and emphasized that procedural delays should not prevent cases from being decided on merits. The appeal was dismissed, reinforcing the importance of timely filings while acknowledging the Registrar's authority to grant extensions. This case highlights the significance of understanding procedural rules and the discretion exercised by regulatory bodies in the context of trademark applications. Legal practitioners should take note of such precedents to navigate trademark disputes effectively.... |
| 1998 SLD 1219, 1998 PLD 55 | First Rent Appeal No. 44 of 1991 , decided on 22.09.1997 | In the case of First Rent Appeal No. 44 of 1991, the Sindh High Court addressed an application for review under the Civil Procedure Code and the Sindh Rented Premises Ordinance. The court highlighted that the application was not maintainable as the applicant was not a tenant. The ruling emphasized the importance of adhering to procedural laws when seeking a review, stating that the grounds for review must be specific and not merely a re-examination of the case merits. This case underscores the need for clarity in tenant rights and the proper channels for contesting eviction orders, particularly under the provisions of the Sindh Rented Premises Ordinance. It serves as a crucial reference for future cases involving tenant disputes and the grounds for application reviews, establishing a precedent in the legal framework governing rented premises. The decision is pivotal for understanding the limitations of review applications within the context of tenancy law, ensuring that only those with... |
| 1961 SLD 13, (1961) 42 ITR 829 | D-2741 of 1961 , decided on 01.01.1961 | In this critical income tax case, the Andhra High Court evaluated the penalties imposed under the Income-tax Act, 1961 and the Indian Income-tax Act, 1922 for failure to comply with statutory notices. The case involved the assessee, a firm engaged in the business of yarn and groundnut oil, which failed to produce the required accounts despite multiple opportunities. The court examined the grounds for adjournment requested by the assessee due to the illness of their head clerk. Ultimately, the court upheld the penalties, finding that the failure to comply was without reasonable cause. This case highlights the stringent adherence required to tax compliance protocols and the consequences of neglecting such obligations. The court's decision reinforces the principle that statutory compliance is essential in tax matters, and failure to meet such requirements can lead to significant penalties. The ruling serves as a reminder for businesses to maintain diligence in their financial reporting an... |
| 1982 SLD 725, 1982 PLD 212 | Civil Petition No. 18-P of 1982 , decided on 22.02.1982 | This case revolves around the interpretation of section 13-B of the West Pakistan Urban Rent Restriction Ordinance, which deals with tenant rights and eviction processes. The Supreme Court of Pakistan addressed the issue of whether a landlord's failure to provide a notice under this section precludes an application for ejectment on grounds other than default in rent payment. The decision highlighted that the primary intent of section 13-B is to protect tenants from wrongful eviction claims based on alleged default in rent. The ruling reinforced the notion that landlords can pursue eviction for personal use even without serving the prescribed notice, provided that the grounds for eviction are valid and separate from rent default allegations. This case sets a precedent for future landlord-tenant disputes, ensuring that eviction processes remain clear and fair, while also safeguarding tenant rights. Keywords: eviction, tenant rights, West Pakistan Urban Rent Restriction Ordinance, Supreme... |
| 2011 SLD 566, 2011 CLC 309 | R.F.A. No. 5 of 2010 , decided on 24.11.2010 | In the case of R.F.A. No. 5 of 2010, the Peshawar High Court addressed a dispute regarding a specific performance of an agreement to sell a property. The appellant, Said Amin, claimed to have entered into an agreement dated 20-10-2006 to purchase property for Rs. 57,78,750 from the predecessor of the respondents, Mst. Nayab and others. The trial court dismissed the suit on grounds of insufficient evidence, and the appellant appealed the decision. The High Court, while reviewing the case, highlighted the critical importance of proving not just the execution of the document but also its contents, especially when the execution is denied by the other party. The court noted inconsistencies in the evidence, including the absence of a separate receipt for the substantial payment and the lack of delivery of possession despite the alleged payment. Additionally, the court pointed out that the vendor, who was in poor health, had signed the agreement in a manner that raised doubts about the transa... |
| 2018 SLD 478, 2018 PLD 1 | Review Petition No. 13 of 2014 in C.P. No. 764 of , decided on 07.08.2017 | The case revolves around a review petition filed by Juma Khan against the decision made in Constitutional Petition No. 764 of 2013. The Balochistan High Court, presided over by justices Kakar and Meskanzai, examined the principles of review under the Civil Procedure Code, particularly focusing on the limitations of the court's jurisdiction in reviewing its own decisions. The applicant sought to challenge an order allowing the amendment of pleadings by the plaintiff regarding the description of the suit property. The court emphasized that review powers are not meant for re-evaluating the merits of a decision but rather to correct evident errors. The court dismissed the application, affirming the trial court's decision and underscoring the necessity of clarity and finality in judicial proceedings. The ruling highlights key legal principles surrounding civil procedure, review rights, and the inherent authority of courts to amend pleadings as necessary for justice. The emphasis on the fina... |
| 1989 SLD 2214, 1989 PLC 472 | Appeal No. 390(L) of 1988 , decided on 31.01.1989 | In the case of Appeal No. 390(L) of 1988, the Federal Service Tribunal addressed the matter of a railway employee who was reverted from the post of Stenographer (BPS-15) to Stenotypist (BPS-12) for six months due to disciplinary actions. The employee filed a departmental appeal which was rejected, and subsequently, the appeal to the tribunal was filed after the statutory period, leading to its dismissal. This case highlights the importance of adhering to the timelines set forth in the Limitation Act and the necessity of providing valid justifications for any delay in filing appeals. Understanding the nuances of the Railway Servants (Efficiency and Discipline) Rules and the Service Tribunals Act is crucial for legal professionals dealing with employment law, and it emphasizes the need for prompt action in challenging administrative decisions. This case serves as a reference for future disputes regarding the efficiency and discipline of railway employees, and it underscores the judicial ... |
| 2015 SLD 425, 2015 PCRLJ 45 | Criminal Appeals Nos. 40, 41 and 81 of 2012 , decided on 16.05.2013 | This case revolves around the conviction of two male appellants, Kashif Nawaz and Muhammad Imran, for narcotics trafficking under the Control of Narcotics Substances Act, 1997. The court examined the evidence presented, including witness testimonies and chemical analysis results, which confirmed the presence of narcotics in the vehicle they occupied. The court acknowledged the lack of evidence against the female co-accused, leading to their acquittal. The decision highlights the importance of establishing a clear link between the accused and the contraband in narcotics cases, as well as the consideration of mitigating circumstances when determining sentences. Keywords: narcotics, trafficking, conviction, acquittal, evidence, mitigating circumstances, Peshawar High Court.... |
| 1990 SLD 1756, (1990) 182 ITR 187 | The case revolves around the interpretation of Section 214 of the Income-tax Act, 1961, specifically concerning the payment of interest on excess advance tax. The Gauhati High Court addressed whether the Government is obligated to pay interest on advance tax that was not paid on specified due dates but was paid during the financial year. The court concluded that interest is payable as long as the total amount of advance tax paid exceeds the tax determined on regular assessment. This ruling is crucial for taxpayers as it ensures that payments made within the financial year are considered for interest calculations, thus protecting their rights under the law. The case highlights the importance of timely tax payments and clarifies the legal obligations of the Government in relation to advance tax payments. Keywords such as 'Income Tax', 'Advance Tax', 'Interest Payable', and 'Taxpayer Rights' are significant for understanding the implications of this ruling.... | |
| 1991 SLD 722, 1991 PLC 736 | HYD-442 of 1989 , decided on 17.11.1990 | This case revolves around the reinstatement of Noor Bux, who was terminated from his position at the Sindh Road Transport Corporation on January 7, 1988, for alleged misbehavior. The Labour Court ruled in favor of Noor Bux, citing that the Enquiry Officer acted unjustly by relying on personal inquiries that were not subject to cross-examination. The Labour Appellate Tribunal upheld this decision, emphasizing the need for fair inquiry processes in employment disputes. This case highlights crucial aspects of industrial relations and the rights of employees under the Industrial Relations Ordinance. Key legal principles regarding reinstatement and fair inquiry procedures are discussed, providing valuable insights for legal practitioners and entities involved in labor disputes.... |
| 2021 SLD 953, 2021 CLC 851 | Writ Petition No. 1262 of 2015 , decided on 20.01.2021 | In the case of Writ Petition No. 1262 of 2015, the Islamabad High Court addressed a petition filed by a resident seeking a gas connection from Sui Northern Gas Pipeline Limited (SNGPL). The petitioner argued that he had applied for the installation of a gas meter at his residence, yet SNGPL failed to fulfill its legal obligation. The court examined the legal framework under the Constitution of Pakistan and the relevant regulations on gas supply. It was determined that the petitioner resided in an unauthorized housing scheme, which barred SNGPL from providing connections as per the directives from the Capital Development Authority. The court highlighted that the petitioner had other remedies available under the Complaint Resolution Procedure, and thus, it was appropriate to dismiss the petition for not exhausting these remedies. This ruling underscores the importance of adherence to statutory regulations and the role of administrative bodies in utility provision. Keywords include 'Islam... |
| 2016 SLD 1607, 2016 PLJ 381 | Crl. Rev. No. 87 of 2015 , decided on 10.12.2015 | In the case of Crl. Rev. No. 87 of 2015 decided by the Islamabad High Court, the petitioner Muhammad Faizan Riffat Ullah Khan contested the dismissal of his application to be declared a juvenile under the Juvenile Justice System Ordinance, 2000. The case revolved around the credibility of age determination methods, primarily focusing on an ossification test conducted by a medical board, which concluded that the petitioner was 25 years and 6 months old at the time of the hearing. The court highlighted that the ossification test, while not perfect, provides a more reliable assessment of age than the birth certificate and school records presented by the petitioner, which were found to contain inconsistencies and signs of manipulation. The court ultimately dismissed the revision petition, affirming the lower court's decision, emphasizing the importance of accurate age determination in juvenile cases and the weight of medical evidence in legal proceedings.... |
| 1996 SLD 830, 1996 SCMR 767 | Criminal Petition No.62-K of 1995 , decided on 13.12.1995 | In the case of Criminal Petition No.62-K of 1995, the Supreme Court of Pakistan addressed significant issues regarding the procedural validity of drug-related prosecutions under the Drugs Act, 1976. The case arose from the acquittal of Iqbal Ahmed Khan, who was accused of selling spurious drugs. The key legal question revolved around the authority of the complainant, Mr. G.R. Halipota, who was found not to be a legally appointed Drug Inspector. The court ruled that the prosecution could only be initiated by authorized inspectors, emphasizing the necessity of following legal protocols to protect public health and safety. This case highlights the delicate balance between prosecutorial authority and the rights of individuals, underscoring the importance of lawful conduct in drug enforcement actions. The ruling serves as a precedent to ensure that only qualified officials can initiate prosecutions, thereby enhancing the integrity of the legal process in drug-related matters.... |
| 2022 SLD 1610, 2022 PLJ 584 | W.P. No. 220 of 2022 , decided on 02.02.2022 | In the case W.P. No. 220 of 2022, the Lahore High Court, Multan Bench, addressed the issue of the petitioner's failure to file a written statement in a timely manner, as mandated by the Family Courts Act, 1964. The petitioner, Abdul Zahoor, challenged the order of the Judge Family Court, Multan, which closed his right to submit a written statement due to non-compliance with court orders. The court underscored the importance of diligence in legal proceedings, particularly in family law matters, where timely submissions can significantly affect the outcome. The ruling serves as a reminder to parties involved in litigation to adhere to procedural requirements and the consequences of delay. Keywords such as 'Family Courts Act', 'legal compliance', and 'court orders' are crucial for understanding the implications of this case.... |
| 1989 SLD 354, 1989 SCMR 401, 1989 SLD 908 | Writ Petition No. 31 of 1982 , decided on 05.06.1982 | In the landmark case of Writ Petition No. 31 of 1982, the Lahore High Court addressed the complexities surrounding tenant rights under the Land Reforms Regulation of 1971. The petitioners, Niaz Ahmad and others, sought the ejectment of Allah Diwaya, who failed to pay his dues for the land he occupied. The court emphasized that while tenant protections exist, they are not absolute. The decision reinforced the importance of adhering to lawful procedures in ejectment cases, particularly when financial obligations are not met. The ruling also highlighted the necessity for lower courts to base their decisions on solid evidence rather than equitable considerations. This case serves as a pivotal reference for future disputes involving tenant rights and landlord responsibilities, particularly in the context of agricultural land disputes. Key terms include tenant rights, ejectment, landlord obligations, and judicial review.... |
| 2023 SLD 2007 | Writ Petition No.1764 of 2021 , decided on 29.09.2021 | In the case of Writ Petition No.1764 of 2021, the Supreme Court of Pakistan dealt with the legality of a notification issued by the Ministry of Housing and Works, which reserved 10% of the posts of Executive Engineer for individuals possessing a B.Tech degree. The court ruled that the notification was issued without lawful authority, violating procedural requirements under the Civil Servants (Appointment, Promotion and Transfer) Rules, 1973 and the Rules of Business, 1973. The court highlighted that any changes to the terms and conditions of civil servants must be made by the competent authority in consultation with the Establishment Division. This decision underscores the importance of adhering to established legal frameworks when making administrative decisions regarding civil service appointments and promotions, ensuring that only qualified individuals are appointed to engineering positions, thereby maintaining the integrity of the engineering profession.... |
| 2023 SLD 538 = 2023 CLD 290 | R.F.A. No. 11 of 2022 , decided on 17.05.2022 | In this landmark ruling by the Lahore High Court, the court addressed critical issues surrounding the authority required for the institution of bank loan recovery suits. The case involved an appeal concerning the validity of a decree passed by the Banking Court. The High Court underscored the importance of adherence to the Financial Institutions (Recovery of Finances) Ordinance, 2001, particularly Section 9, which mandates that the plaint must be instituted by an authorized person. The court found that the plaintiffs failed to demonstrate proper authority in instituting the suit, as no power of attorney was included, and the suit was not filed by the bank manager. This decision reinforces the legal standards that must be met in financial dispute resolutions, ensuring that only duly authorized individuals can initiate legal proceedings on behalf of financial institutions. The ruling serves as a precedent for similar cases and emphasizes the need for compliance with procedural requiremen... |
| 1989 SLD 1925, 1989 PLC 787 | SUK-283 of 1988 , decided on 21.12.1988 | This case revolves around an appeal made by Syed Ghulam Bari Shah against the decision of the Sind Labour Court regarding the fixation of his seniority in Pakistan Railways. The appellant contended that his seniority should have been recognized from 1954 instead of 1960. However, the Labour Appellate Tribunal dismissed the appeal on the basis that the grievance petition was time-barred, as it was filed ten years after the relevant order. The decision emphasized the importance of adhering to the limitation period set forth in the Industrial Relations Ordinance, which clearly delineates the timeframe for filing appeals. This case highlights the significance of timely actions in legal proceedings and the consequences of delays. As such, it serves as a critical reference for understanding procedural compliance in labour disputes. Keywords such as 'Labour Appellate Tribunal', 'seniority fixation', 'time-barred grievances', 'Industrial Relations Ordinance', and 'Pakistan Railways' are essent... |
| 1994 SLD 1014, 1994 PLC 1700 | Appeal No. 55(K) of 1994 , decided on 18.07.1994 | This case revolves around the termination of Mrs. Nasrin Temur, a teacher at OPF Girls College, during her probation period. The Tribunal ruled on the legality of her termination and the subsequent appeal process. Mrs. Temur's appeal was dismissed primarily due to procedural missteps, including not filing with the correct appellate authority and missing timelines. The ruling emphasized the importance of adhering to established protocols in civil service matters, particularly during probationary periods. The case highlights the complexities of employment law within educational institutions and the authority limits of various administrative roles. Key terms include 'termination of service', 'probation', 'reinstatement', 'appellate authority', and 'service tribunal'. These concepts are critical for understanding employee rights and employer obligations in Pakistan's legal framework.... |
| 2022 SLD 6483 | STR NO. 80 of 2016 | This case involves a dispute between the Commissioner Inland Revenue and M/s Lahore Rubber Store. The Lahore High Court heard the case on October 17, 2022. The parties were represented by various advocates, highlighting the importance of legal representation in tax matters. The case emphasizes the role of the tax authority and the rights of businesses in compliance with tax regulations. The proceedings were presided over by Justice Shahid Jamil Khan, underscoring the judiciary's role in resolving tax disputes. The decision is pending, awaiting further deliberation on the matters presented by both parties.... |
| 1987 SLD 1197, 1987 PLC 477 | 304/320 of 1985 , decided on 28.01.1986 | This case revolves around the termination of Furrukh Ameen, an ex-Additional District and Sessions Judge, during his probationary period under the Punjab Civil Servants Act, 1974. The tribunal ruled that the termination was justified based on unsatisfactory performance, as outlined in Section 10 of the Act. The tribunal distinguished this case from previous rulings that involved misconduct, stating that Ameen's termination was a straightforward application of the law regarding probation. The decision underscores the authority of the competent authority to evaluate performance and make employment decisions accordingly. This ruling is significant for civil servants and highlights the legal framework governing their employment status during probationary periods. The case references important legal precedents and emphasizes the need for civil servants to meet performance standards to retain their positions.... |
| 1985 SLD 1750, 1985 PLC 300 | Appeal No. 107(K) of 1982 , decided on 30.04.1984 | The case revolves around Muhammad Anis Qureshi's appeal regarding his delayed promotion in the civil service. The Federal Service Tribunal examined his circumstances, including a medical condition that hindered his timely appeal. The Tribunal ruled in favor of Qureshi, acknowledging the injustices caused by administrative delays in his promotion to Grade-18. This case highlights significant issues pertaining to civil service seniority, promotion delays, and the necessity for proper handling of appeals in the face of medical adversities. The decision sets a precedent for similar cases, ensuring that civil servants are treated fairly and that their rights to timely promotions are upheld. Key legal principles regarding seniority and promotion processes in civil service were discussed, emphasizing the need for accountability in administrative decisions. The ruling not only provides relief to Qureshi but also reinforces the importance of equitable treatment in public service.... |
| 2000 SLD 1924, 2000 CLC 1093 | Suit No. 1151 of 1997 , decided on 18.02.1999 | In the case between Messrs Suzuki Motorcycle Pakistan Limited and Tariq Jawed, the Sindh High Court addressed a suit for the recovery of outstanding payments for motorcycles supplied on credit. The plaintiff, a motorcycle manufacturer, claimed that the defendant, appointed as a dealer, failed to remit payment despite acknowledging the debt in various correspondences. The court examined the territorial jurisdiction and found it vested due to the nature of the transactions conducted in Karachi, including order placements and payment remittances, although delivery occurred in Gujranwala. The court decreed the suit in favor of the plaintiff for a significant sum, highlighting the importance of jurisdiction in commercial disputes. This case reinforces the principles of contractual obligations and payment recovery in civil procedure, emphasizing the necessity for clear documentation and acknowledgment of debts in business transactions.... |
| 2021 SLD 2789, 2021 PLC 931 | I.C.A. No.280-W of 2012 , decided on 19.01.2021 | This case addresses critical issues concerning the constitutional jurisdiction of the Islamabad High Court regarding the internal operations of a university's Syndicate. The ruling clarifies the extent of judicial interference in administrative matters, emphasizing the necessity of proving mala fides for the court to intervene. Furthermore, it outlines the limitations of the High Court in matters of employment contracts, particularly for contractual employees seeking regularization. The court determined that without a statutory basis, such claims are invalid, thus upholding the sanctity of contractual agreements. This decision is significant for legal practitioners, universities, and employees in the civil service, highlighting the balance between administrative autonomy and judicial oversight. Key terms include constitutional jurisdiction, judicial interference, employment contracts, and regularization of service.... |
| 2004 SLD 1915 = 2004 CLC 1287 | R. As. Nos. 12 and 13 of 1997 , decided on 06.10.2003 | In the case of R. As. Nos. 12 and 13 of 1997, the Sindh High Court addressed critical issues surrounding the leasing and encroachment of municipal properties, specifically footpaths. The case involved Bhawanmal, who claimed to be a permanent tenant of a footpath portion, and Sharifuddin, who sought to assert possessory rights over the same. The court found that the municipal officers had engaged in illegal leasing practices, depriving the public of essential civic amenities. The judgment underscored the importance of safeguarding public spaces and ensuring that municipal assets are not mismanaged or alienated without proper authority. The ruling serves as a significant precedent in upholding the rights of the public against unauthorized municipal actions, highlighting the need for accountability in local governance. Keywords such as 'municipal law', 'public rights', 'civic amenities', and 'maladministration' are integral to understanding the implications of this case.... |
| 1991 SLD 2015, (1991) 191 ITR 74 | WT Application No. 1099 of 1978 | This case revolves around the interpretation of section 24 of the Wealth-tax Act, 1957, specifically regarding its interaction with rule 1D of the Wealth-tax Rules. The Allahabad High Court addressed whether there exists a conflict between these provisions and concluded that there is none. The ruling established that arbitrators must adhere to rule 1D during their valuation processes. Citing previous cases, the court clarified that the Revenue's failure to raise specific objections regarding the valuation process limited their ability to contest it later. This case underscores the importance of procedural adherence in wealth tax assessments and provides clarity on the application of the law in similar future cases. Key terms include Wealth-tax Act, arbitrators, rule 1D, valuation, and procedural adherence, which are critical for legal professionals and tax practitioners.... |
| 1991 SLD 59, 1991 PTD 193 | Income-tax Reference No. 2 of 1980 , decided on 20.01.1989 | In the case of Income-tax Reference No. 2 of 1980, the Gauhati High Court examined the deductibility of interest paid under section 35-A of the Assam Sales Tax Act, 1947, for delays in sales tax payments. The court ruled that such interest is compensatory and not a penalty, thereby allowing it as a deductible business expense under section 37 of the Income Tax Act, 1961. This ruling aligns with previous Supreme Court decisions, notably Mahalakshmi Sugar Mills Co. v. CIT, reinforcing the view that interest related to tax liabilities is inherently connected to the tax itself. The court's decision emphasizes that the nature of the interest does not classify it as a penalty but as a necessary component of tax obligations, which can be deducted from taxable income. The case highlights important principles regarding tax law and the treatment of financial obligations related to sales tax, providing clarity for businesses on the deductibility of such payments. This ruling is significant for ac... |
| 2021 SLD 1712, 2021 YLR 1828 | Criminal Jail Appeal No. 133 of 2018 , decided on 29.04.2020 | In a landmark ruling by the Sindh High Court, the case of Mst. Fareeda and Mst. Sidra, accused of murder under the Penal Code, was critically examined. The court highlighted the necessity for the prosecution to meet the burden of proof beyond a reasonable doubt. The inconsistencies in witness statements and the failure to present key evidence led to a decision that emphasized the importance of due process and the presumption of innocence in criminal law. This case serves as a significant reference point for legal practitioners regarding the evaluation of evidence and the implications of procedural errors in criminal trials. Keywords: Sindh High Court, Criminal Appeal, Murder Acquittal, Evidence Evaluation, Presumption of Innocence, Legal Standards.... |
| 2022 SLD 658 = 2022 MLD 425 | D-16 of 2020 , decided on 11.08.2020 | In the case of Sindh High Court's Criminal Miscellaneous Application No.D-16 of 2020, the court addressed the legal definitions surrounding terrorism as outlined in the Anti Terrorism Act, 1997. The applicant, represented by Asim Malik, sought to challenge a decision that pertained to the transfer of the case from a regular court to a special Anti-Terrorism Court. The court, presided over by Justices Adnan-ul-Karim Memon and Yousuf Ali Sayeed, found that the actions of the accused, who had allegedly fired at a police party, did not meet the statutory requirements to be classified as terrorism. The ruling highlighted the importance of the intent behind actions and the necessity for such actions to be aimed at coercing or intimidating a public entity or the populace at large. The court ultimately dismissed the application, reinforcing the legal framework governing acts of terrorism and the distinctions necessary to uphold justice. This case serves as a critical reference for understandin... |
| 2007 SLD 14, 2007 PTCL 543, 2007 PTD 463, (2007) 95 TAX 306 | Income Tax Appeal No. 260 of 1999 , decided on 13.10.2006 | This case revolves around the interpretation of the Income Tax Ordinance, specifically concerning depreciation allowances post-tax holiday for Globe Textile Mills. The court examined the implications of Rule 1(3A) introduced by the Finance Act, 1992, which was found not to apply retrospectively to the assessment year in question, 1990-91. The court concluded that depreciation must be calculated on the original cost of assets rather than the written down value after the tax holiday. The decision reaffirmed the importance of adhering to legislative guidelines regarding tax calculations and clarified that the actual wear and tear of assets does not influence the allowable depreciation. This case is significant for entities navigating tax regulations and seeking clarity on depreciation rules in relation to tax holidays.... |
| 1954 SLD 48, 1954 PLD 461 | Regular Second Appeal No. 201 of 1952 , decided on 02.04.1954 | In this landmark case, the Lahore High Court addressed critical issues surrounding the abatement of a suit following the death of a plaintiff. The court established that the abatement rules in the Civil Procedure Code do not apply once a decree has been issued. The decision emphasized that a decree, especially one involving financial compensation, remains valid and is inheritable by the deceased's estate. This case underscores the importance of understanding the nuances of civil procedure and the implications of personal actions in legal contexts. Keywords: Lahore High Court, Civil Procedure Code, abatement of suit, legal representatives, personal actions, money decree, inheritance rights, appeal rights.... |
| 1978 SLD 846, (1978) 115 ITR 493 | IT REFERRED CASE Nos. 43 AND 44 OF 1978 , decided on 19.07.1978 | In the landmark case of Commissioner of Income Tax v. Bangalore Stock Exchange Ltd., the Karnataka High Court addressed the issue of tax exemption for charitable trusts under the Income Tax Act, 1961. The court evaluated the nature of income derived from membership and listing fees by the Bangalore Stock Exchange and determined its eligibility for exemption under Section 11. The court highlighted that the primary objects of the stock exchange were of general public utility, focusing on the facilitation of transactions and support for members rather than profit-making activities. This case is significant for entities seeking tax exemptions under similar circumstances, as it clarifies the conditions under which income can be considered exempt, emphasizing the importance of applying income for charitable purposes. The decision reinforces the notion that activities characterized as 'non-profit' can still qualify for tax relief, provided they align with the charitable objectives outlined in... |
| 2022 SLD 1986, 2022 PLJ 774 | Crl. A. No. 642 Crl. Rev. No. 380 of 2017 , decided on 16.11.2021 | In the case of Muhammad Shahzad vs. State, the Lahore High Court addressed significant issues regarding evidence admissibility under the Qanun-e-Shahadat Order, 1984, and the Criminal Procedure Code, 1898. The appellant, Muhammad Shahzad, was accused of the unlawful killing of Farman Ullah dating back to 1998. The trial court's reliance on transposed statements and lack of primary evidence led to the appellate court's decision to acquit the appellant. The court underscored the importance of adhering to proper legal procedures in criminal trials to ensure fair trials and protect the rights of the accused. Key legal principles regarding hearsay evidence and the necessity of providing the defense with notice of intended evidence were discussed. The case emphasizes trends in legal practices concerning evidence handling, which is crucial for legal professionals and advocates in similar cases.... |
| 2013 SLD 1460 | CIVIL PETITIONS NO. 526, 577 TO 579, 585, 586, 594 , decided on 12.11.2013 | This case involves a significant legal question about the applicability of specific sections of the Income Tax Ordinance, 2001, particularly concerning the process of assessment and the legal implications of deemed assessment orders. The Supreme Court of Pakistan evaluated the legislative framework and amendments relevant to the Income Tax Ordinance, specifically focusing on whether an assessment under Section 121(1)(d) could be made when a deemed assessment under Section 120 had already occurred. The court concluded that prior to legislative changes made in 2010, there was no provision for canceling or amending a deemed assessment under Section 120 by an assessment order under Section 121. This ruling underscores the importance of adhering to the legal provisions as they existed during the relevant tax periods and highlights the necessity for clarity in tax legislation. The case sets a precedent for future interpretations of the Income Tax Ordinance and emphasizes the need for stakeho... |