Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1986 SLD 766, 1986 SCMR 1187 | Criminal Petitions Nos. 41 and 59 of 1982 , decided on 17.11.1985 | In the case of Criminal Petitions Nos. 41 and 59 of 1982, the Supreme Court of Pakistan addressed serious concerns regarding the conviction of several petitioners for the murder of Muhammad Din. The court's decision, issued on November 17, 1985, revolved around significant inconsistencies in the evidence presented by the prosecution, particularly the testimonies of close relatives of the deceased. The Supreme Court highlighted the importance of scrutinizing witness credibility, especially when the testimonies come from family members who may have biases. Additionally, the court noted that the initial trial court had sentenced the petitioners to death, a decision that was subsequently modified to life imprisonment by the Lahore High Court. Throughout the proceedings, the petitioners maintained their stance of being falsely implicated in the case. The Supreme Court's ruling emphasized a thorough re-examination of the evidence was necessary, especially in light of the acquittal of co-accu... |
| 1991 SLD 1959, 1991 PLC 882 | KAR-270 and 272 of 1990 , decided on 23.05.1991 | In this significant case involving employment law, the Labour Appellate Tribunal addressed the termination of Muhammad Shah, a packing operator at Souvenir Tobacco Company Ltd. The company claimed that Shah's position was made redundant due to the obsolescence of the packing machine he operated. However, the tribunal found that other machines were available, making the termination unjustified. This case underscores critical aspects of the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, particularly the requirement for valid reasons for termination. The decision emphasizes the protection of workers' rights and the necessity for employers to follow due process in employment termination cases. The ruling supports the principles of fair labor practices and the importance of maintaining employment stability, especially in the context of industrial disputes. The tribunal's decision reinforces the legal framework that governs employment relationships, highlight... |
| 1974 SLD 591 = (1974) 96 ITR 333 | IT REFERRED CASE No. 4 OF 1972 , decided on 21.11.1972 | This case discusses the discretionary powers of the Income-tax Officer under the Income-tax Act, 1961, specifically regarding the issuance of notices under sections 142(1) and 144. The court examined whether the absence of a notice under section 142(1) invalidated the assessment made under section 144. The judges concluded that the prerequisites for best judgment assessments are alternative conditions, allowing the ITO to proceed without issuing such notices. The ruling serves as a precedent for similar cases, highlighting the importance of understanding the discretionary nature of tax law processes. The case is crucial for tax practitioners and advocates, clarifying procedural aspects that can impact assessments and appeals in income tax cases.... |
| 1974 SLD 663, (1974) 97 ITR 525 | IT REFERRED CASE No. 27 OF 1972 , decided on 20.09.1973 | This case revolves around the interpretation of section 275 of the Income-tax Act, 1961, concerning the imposition of penalties by the Income-tax Officer. The key legal question was whether the penalty could be imposed after the stipulated two-year period following the completion of assessment proceedings. The court emphasized the imperative nature of the language in section 275, which does not allow for any relaxation of the limitation period. The decision upheld the principles of legal certainty and adherence to statutory timelines, ensuring that taxpayers are afforded protection against arbitrary penalties. This case serves as a significant precedent in tax law, emphasizing the importance of compliance with procedural requirements and the rights of taxpayers. It also illustrates the role of the appellate system in correcting administrative errors. The judgment reinforces the need for tax authorities to act within the confines of the law, thereby fostering trust in the tax administra... |
| 2011 SLD 338 = 2011 CLD 1082 | M.A. No. 303 of 2003 , decided on 24.11.2005 | In the case of Petromark (Private) Limited vs. Registrar of Trade Marks, the Sindh High Court addressed crucial issues surrounding the registration of trademarks under the Trade Marks Act of 1940. The case revolved around the procedural correctness of the Registrar's actions in allowing a trademark application to proceed despite an opposition that was deemed time-barred. The court underscored the importance of strict adherence to the procedural requirements set forth in the Trade Marks Act. The judgment highlighted that the Registrar's interference in the Deputy Registrar's decision was not justifiable and led to the restoration of the Deputy Registrar's order. This case serves as a significant reference for trademark law, particularly concerning the timelines and procedural aspects of opposition notices, and it reinforces the duty of the trademark authorities to act within their conferred powers. Key trends in trademark law emphasize the necessity for clarity in opposition processes a... |
| 2009 SLD 2280, (2009) 308 ITR 222 | IT APPEAL No. 505 OF 2007 , decided on 31.10.2008 | In the case of IT Appeal No. 505 of 2007, the Punjab and Haryana High Court examined the eligibility of Mahesh Chandra Sharma for tax deductions under Section 80-IB of the Income-tax Act for the assessment year 2001-02. The core issue was whether the assembly of motorcycle wheels from various components constituted manufacturing. The court analyzed the processes involved in the assembly, including the integration of rims, tyres, tubes, and other components, to conclude that assembling these parts resulted in a new and distinct product - the motorcycle wheel. The judgment emphasized the importance of understanding 'manufacture' in its ordinary sense, allowing for deductions under the Income-tax Act. This case reinforces the principles surrounding manufacturing activities in tax law, particularly in the context of assembly processes, and highlights the criteria for distinguishing between mere assembly and true manufacturing, which is critical for tax deductions. This case is significant ... |
| 2004 SLD 3896, 2004 PLJ 391 | Crl. Misc. No. 633-B of 2002 , decided on 30.07.2002 | In the case of Crl. Misc. No. 633-B of 2002, the Lahore High Court addressed petitions for bail filed by Abdul Shahid Qureshi and Javaid Saleem, who were involved in a narcotics case under the Control of Narcotic Substances Act, 1997. The court emphasized the gravity of the charges, which included the facilitation of heroin exportation, a crime punishable by death. The court's decision highlighted the stringent bail restrictions imposed by Section 51 of the Act, which prohibits bail in such serious offenses, especially when individuals are charged under Section 9-C. The ruling reaffirmed the principle that individuals charged with capital offenses are not entitled to bail, ensuring that justice is served in cases involving narcotics trafficking. This case serves as a significant reference point for future bail applications in similar narcotics-related offenses.... |
| 2018 SLD 2881 = 2018 PLJ 1094 | W.Ps. No. 37-R, 38-R & 80-R of 2016 , decided on 26.02.2018 | In the case of W.Ps. No. 37-R, 38-R & 80-R of 2016, the Lahore High Court addressed the legality of land allotments made by the Notified Officer in Lahore under the Evacuee Property and Displaced Persons Laws (Repeal) Act, 1975. The court determined that the Notified Officer acted beyond jurisdiction, as the land in question had been designated a building site in a 1973 notification, which prohibited allotments against pending evacuee claims. The petitioners, representing the Province of Punjab, successfully challenged the validity of previous orders that had restored illegal allotments. The ruling emphasized the principle that illegal occupants cannot seek relief from the court, reinforcing the notion that the law protects legitimate claims and adheres to established legal frameworks. This case highlights critical issues regarding land rights, jurisdiction, and the legal status of evacuee properties under Pakistani law, making it significant for ongoing discussions about property righ... |
| 1989 SLD 44, 1989 PTD 326, (1987) 56 TAX 127 | Civil Writ Petition No. 1671 of 1973 , decided on 28.10.1986 | This case highlights the legal principles surrounding the attachment of property under the Income Tax Act, particularly in the context of benami transactions. The Delhi High Court examined the definition of benami and the burden of proof required to establish such claims. It emphasized that mere allegations are insufficient to justify the attachment of a property that is legally owned by another party. The ruling reinforced the importance of proper evidence in tax recovery cases, ensuring that individuals are not unjustly deprived of their assets without substantial proof. This decision serves as a precedent for similar future cases, clarifying the legal stance on property ownership and tax liabilities. Keywords: Income Tax Act, benami property, Delhi High Court, tax recovery, legal ownership, burden of proof.... |
| 2011 SLD 226, 2011 PTD 1548 | S.T.A. No. 968/LB of 2009 , decided on 28.09.2010 | This case revolves around the interpretation of the Sales Tax Act, 1990, particularly regarding the responsibilities of commission agents and the conditions under which input tax refunds can be claimed. The Appellate Tribunal focused on the legal definitions and statuses of the parties involved, particularly the appellant's supplier's role as a commission agent. The Tribunal's decision emphasizes the importance of adhering to established legal frameworks and the rights of taxpayers to claim refunds without unjustifiable objections. The case references significant precedents that reinforce taxpayer rights and clarify the interpretation of tax obligations, which is crucial for legal practitioners and taxpayers alike. This ruling serves as a reminder of the importance of clear legal definitions in tax law and the rights of registered persons under the Sales Tax Act.... |
| 1975 SLD 143, 1975 SCMR 95 | Civil Appeal No. 259 of 1969 , decided on 04.12.1974 | This case revolves around the Displaced Persons (Compensation and Rehabilitation) Act and the property dispute between Muhammad Rafique and Major Muhammad Saleh Hashmi. The core issue was the possession and transfer of a disputed house in Sialkot. The Supreme Court of Pakistan examined various orders made by the Settlement Authorities and concluded that the appellant's claim to the residential portion of the property was invalid as he was not in possession of it. The court emphasized the independence of the commercial and residential portions of the property, which had been consistently recognized in prior rulings. The ruling underscored the necessity for claimants to establish possession in property disputes, thereby providing clarity on the application of the law regarding property rights for displaced persons. This case serves as a significant reference for similar disputes involving claims of displaced persons and the implications of possession in property law.... |
| 1985 SLD 2363, 1985 PLC 1104 | Appeal No. 76 of 1984 , decided on 02.07.1985 | This case revolves around a service appeal made by S. Shafiq Ahmad, a High School Teacher, who sought arrears of pay after being acquitted in a criminal trial related to serious allegations involving a minor student. The Service Tribunal, presided over by Chairman Mushtak Ali Kazi and two other members, evaluated the implications of the criminal acquittal on the appellant's employment status. The tribunal concluded that while the appellant was acquitted, the nature of the accusations—specifically, that he developed illicit connections with a student leading to her pregnancy—was serious enough to warrant a re-examination of his fitness to continue as a teacher. The tribunal highlighted the distinction between criminal acquittal and the standards required for maintaining trust in positions of authority, such as teaching. As a result, the appeal for full salary payment during suspension was dismissed, and the tribunal recommended that the Education Department issue a show-cause notice to ... |
| 1969 SLD 279, 1969 SCMR 860 | Criminal Appeal No. 76 of 1956 , decided on 13.12.1956 | This case revolves around a dacoity that occurred on December 28, 1954, where three pedlars were attacked by armed assailants. The Supreme Court of Pakistan, in its decision on December 13, 1956, addressed the appeal of six individuals convicted under the Pakistan Penal Code, specifically sections 396 and 412. The court discussed the significance of witness identification and the recovery of stolen property as crucial evidence for the convictions upheld. The judgment emphasized that while some discrepancies existed in the identification process, the overall evidence was compelling enough to support the convictions, except for one individual whose conviction was modified. This case underscores the complex nature of criminal law, the reliance on eyewitness accounts, and the necessity of corroborative evidence, making it a pivotal reference point in the legal landscape.... |
| 1998 SLD 514, 1998 PLD 393 | D-914 of 1984 , decided on 17.04.1986 | In the landmark case of HASHWANI SALES & SERVICES LIMITED vs. KARACHI BUILDING CONTROL AUTHORITY, the Sindh High Court examined the legality of regulations imposed by the Karachi Building Control Authority under the Sindh Building Control Ordinance, 1979. These regulations mandated landlords to secure agreements with tenants before receiving approval for building plans. The court found these regulations to be ultra vires as they overstepped the authority's jurisdiction and imposed unreasonable restrictions on landlords, potentially infringing on their rights. It emphasized the need for a balanced approach to landlord-tenant relations, ensuring that tenant rights are protected without unduly hampering landlords' ability to develop and manage their properties. The ruling underscored the necessity of obtaining proper approvals and maintaining clear communication between landlords and tenants, which is pivotal for effective property management and urban development in Sindh. As urban devel... |
| 2011 SLD 2939, (2011) 339 ITR 456 | D-2741 of 2016 , decided on 01.01.2011 | In this landmark case, the Madras High Court deliberated on the exemptions under the Wealth-tax Act, specifically section 5(1)(i), concerning the income derived from the letting out of a kalyana mandapam by a registered trust. The court's decision hinged on the interpretation of income classification, affirming that the receipts were not business income but income from property held under trust for charitable purposes. This ruling is significant for similar trusts aiming to secure exemptions, as it clarifies the criteria for determining income types and their eligibility for tax relief under both the Income-tax Act and the Wealth-tax Act. The consistent acknowledgment of the income as property income by the Revenue further strengthens the trust's position in claiming exemptions. The judgment highlights the importance of maintaining separate accounts for trust activities to support claims for tax exemptions. This case sets a precedent for future assessments and reinforces the legal fram... |
| 2003 SLD 983 = 2003 PLC 776 | Civil Petition No.2255-L of 2000 , decided on 29.03.2002 | This case revolves around the constitutional petition filed by Iftikhar Ahmad Qureshi, a former pilot of Pakistan International Airlines Corporation (PIAC), who challenged the decision of the Medical Review Board that declared him permanently unfit for flying duties. The Supreme Court of Pakistan upheld the decision of the Lahore High Court, emphasizing that the petitioner had been given ample opportunity to prove his medical fitness but failed to do so. The court noted that other pilots and flight engineers were found fit and allowed to resume their duties. The ruling highlighted the importance of medical assessments in aviation and the legal implications of accepting insurance benefits related to the loss of a professional license. This case serves as a precedent in matters concerning occupational health assessments and the rights of employees in the aviation sector, reinforcing the standards set by medical authorities in determining fitness for duty.... |
| 1989 SLD 2329, (1989) 177 ITR 451 | D-2741 of 2016 | In the case of Babulal & Bros. v. Commissioner of Income Tax, the Madhya Pradesh High Court addressed the limitations placed on the Income Tax Officer concerning the rectification of orders issued by higher authorities. This case revolved around a dispute regarding the assessment years 1972-73 and 1973-74, where the ITO made an addition to the income of the assessee based on the undervaluation of closing stock. The AAC directed adjustments for the opening stock, which the ITO subsequently attempted to rectify based on a Tribunal's order from a prior assessment. However, the High Court ruled that the ITO could not rectify the AAC's order, underscoring the principle that only the issuing authority has the power to amend its own orders. This ruling is significant for tax law practitioners and emphasizes the importance of adhering to jurisdictional boundaries in administrative actions.... |
| 1974 SLD 256, 1974 SCMR 514 | Civil Petition for Special Leave to Appeal No. 16 , decided on 25.04.1974 | This case revolves around the Displaced Persons (Land Settlement) Act and the legal intricacies of land allotment. The Supreme Court of Pakistan addressed the cancellation of a land claim by Mst. Jannat, which was subsequently allotted to Mst. Saeed Begum and others. The Court ruled that due to the lapse of time and the absence of legal challenges from Mst. Jannat after her claim was canceled, the rights of the respondents were protected. The decision emphasizes the importance of timely legal action and the principle of estoppel in property law. This case highlights issues related to land settlement, legal rights, and the responsibilities of claimants under the law, making it a significant reference in property disputes.... |
| 2023 SLD 2162 = 2023 CLD 1324 | F.A.O. No. 76 of 2021 , decided on 19.01.2022 | In the case of Nauman Safdar vs. CITI LAB, the Islamabad High Court addressed the issue of trade mark infringement under the Trade Marks Ordinance, 2001. The appellant, Nauman Safdar, who operated a business under the name 'CITI LAB and Research Center', challenged the Intellectual Property Tribunal's decision to grant an interim injunction in favor of the respondent, CITI LAB (Computerized Innovative Tests and Investigation Lab). The Tribunal found that the use of the trade mark 'CITI LAB' by the appellant was likely to cause confusion among consumers, as both parties provided similar medical and laboratory services. The court noted that the respondent had a registered trade mark since 2000, and the appellant's activities could undermine the distinctiveness of that mark. The High Court concluded that the Tribunal acted within its jurisdiction and declined to interfere with the order, ultimately dismissing the appeal. This case highlights the importance of protecting registered trade m... |
| 1975 SLD 340, 1975 SCMR 535 | Civil Petition for Special Leave to Appeal No. K-1 , decided on 11.09.1974 | The case of DOST MUHAMMAD COTTON MILLS LTD. vs. MUHAMMAD ABDUL GHANI highlights crucial aspects of employment law under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968. The Supreme Court was tasked with reviewing a termination order that was challenged as an unlawful dismissal. The respondent, who served as Chief Accountant, was terminated after being deemed unsatisfactory in his role. The Labour Court ruled in favor of the respondent, classifying the termination as a dismissal under section 15 of the Ordinance. The Supreme Court upheld this decision, emphasizing the definition of 'workman' and the significance of the Labour Court's authority. This case is pertinent for understanding employee rights, the jurisdiction of Labour Courts, and the nuances of employment terminations. Keywords such as 'employment law', 'dismissal', 'Labour Court', and 'worker rights' are critical for legal professionals and scholars studying labor relations and judicia... |
| 2008 SLD 291, 2008 SCMR 1416, (2006) 93 TAX 6 | Civil Petition No.1332-L of 2001 , decided on 17.05.2005 | This case revolves around the Sales Tax Act, 1990, focusing on Section 47 concerning appeals to the High Court. The Supreme Court of Pakistan addressed the delay in filing an appeal after the Sales Tax Appellate Tribunal's decision was communicated. The petitioner's claim of ignorance regarding the impugned order was insufficient to justify the delay, leading to the dismissal of the appeal. The decision underscores the importance of timely actions in legal proceedings, especially in tax-related cases, where public revenue and legal principles are at stake. This ruling serves as a reminder of the strict adherence to procedural timelines within the legal framework, particularly in tax law, which is crucial for maintaining the integrity and efficiency of the judicial system.... |
| 2002 SLD 1877, 2002 CLC 855 | Civil Revision No.314 of 1998 , decided on 09.10.2001 | In the case of Civil Revision No.314 of 1998, the Peshawar High Court dealt with issues surrounding the dismissal of a civil suit based on the absence of instructions from the plaintiff's counsel. The court noted that the appropriate action would have been to adjourn the case rather than dismiss it outright. This ruling reinforces the legal principle that a court should not dismiss a suit unless proper procedures are followed, particularly when the counsel is present without instructions. The decision also underscores the necessity for clients to maintain communication with their legal representatives to avoid such situations. Keywords: Civil Procedure Code, Peshawar High Court, dismissal of suit, adjournment, counsel-client relationship, legal representation.... |
| 1979 SLD 189, 1979 PLD 298 | Constitutional Petition No. D 1567 and Miscellaneo , decided on 12.12.1978 | This case revolves around a constitutional petition by Saiful Haque Hashmi, a Senior Civil Judge in Karachi, against disciplinary proceedings initiated by the Acting Chief Justice of the Sindh High Court. The disciplinary action stemmed from allegations of misconduct during judicial functions. The court examined the procedural aspects of the Sind Civil Servants (Efficiency and Discipline) Rules, 1973, determining that the Acting Chief Justice was authorized to issue show cause notices without the need for a formal inquiry. The High Court emphasized the exclusive jurisdiction of the Service Tribunal over civil servant matters, asserting that the petition was premature as no final orders had been issued regarding the petitioner's employment. This ruling highlights the balance between judicial oversight and administrative authority in disciplinary matters involving civil servants.... |
| 1998 SLD 1364, 1998 CLC 1104 | Civil Revision No.484-D of 1995/BWP , decided on 11.02.1998 | This case revolves around the application of property law, specifically the Transfer of Property Act, concerning the validity of a mutation of land sale. The plaintiff, Mst. Talia, contested the legitimacy of a sale mutation claiming it was void, lacking proper consent, and without consideration. The courts examined the evidence presented, including witness testimonies that contradicted the defendants' claims of a legitimate sale. The case highlights critical aspects of property transfer laws, emphasizing the requirement for written agreements and the protections afforded to parties in property transactions. This case is significant for understanding the legal principles governing property rights, the importance of documentation in real estate transactions, and the role of the judiciary in upholding the law. Keywords: property law, Transfer of Property Act, legal principles, documentation, property rights.... |
| 1972 SLD 329, 1972 SCMR 610 | Criminal Appeal No. 7-P of 1972 , decided on 13.12.1972 | In the landmark case of Said Kamal v. The State, the Supreme Court of Pakistan dealt with a brutal murder that occurred in 1969. The court examined the evidence presented, including eyewitness accounts and the dying declaration of the victim, Ambar Shah. The court found that the appellant, Said Kamal, committed the murder in a premeditated manner, leading to the confirmation of his death sentence. The ruling highlighted the importance of credible evidence in securing a conviction and the strict application of the law regarding murder under Section 302 of the Penal Code. The judges reiterated that the absence of any mitigating factors warranted the upholding of the extreme penalty. This case serves as a crucial reference point in criminal law, particularly in relation to the application of the death penalty for heinous crimes. Keywords: Supreme Court of Pakistan, murder case, death penalty, criminal law, eyewitness testimony, dying declaration.... |
| 2000 SLD 909, 2000 SCMR 1117, 2000 SLD 1321 | Civil Petition No. 1546-L of 1999 , decided on 26.11.1999 | In the case of Akhtar Hussain vs. Commissioner, Lahore Division, the Supreme Court of Pakistan addressed critical issues regarding employment law and the principles governing civil service dismissals. The petitioner sought leave to appeal against a prior decision, asserting that his dismissal did not follow due procedure. However, the court determined that the petitioner had failed to disclose a prior dismissal, which fundamentally undermined his case. This ruling underscores the importance of transparency and adherence to legal standards in civil service employment. The judgment highlights that discretionary relief is reserved for matters of significant public interest, distinguishing individual grievances from broader legal questions, thereby reinforcing legal precedents in employment law. The emphasis on the necessity for honesty in employment applications serves as a crucial takeaway for future cases involving civil servants seeking re-employment after dismissal. The court's decisi... |
| 1969 SLD 537 = (1969) 74 ITR 723 | IT REFERENCE No. 25 OF 1963 | In the landmark case of Commissioner of Income Tax v. Bombay Samachar Ltd., the Bombay High Court addressed the contentious issue of interest deductions under the Income-tax Act, 1961. This case revolved around the assessment years from 1953 to 1956, focusing on the interest paid on borrowed capital and its eligibility for deductions. The court examined the relationships between the assessee and its sister concerns, specifically in terms of common expenditures and how these affected the claim for interest deductions. It was determined that the assessee's interest payments were legitimate and should not be disallowed based on internal transactions that did not involve actual loans. This ruling reinforces the principle that as long as the borrowed capital is utilized for business purposes, the interest paid on such capital qualifies for deductions, regardless of other outstanding balances. The case is significant for businesses seeking clarity on the treatment of interest deductions, emp... |
| 2010 SLD 2899 = (2010) 328 ITR 446 | In the case before the Punjab and Haryana High Court, the primary focus was on the interpretation and application of the Income-tax Act, 1961, particularly sections 260A and 268A. The case involved the Commissioner of Income Tax and Varindra Construction Co., with the court scrutinizing the implications of a circular issued in 2008 concerning the tax effect for appeals. The learned counsel for the assessee raised an objection that the appeal should not proceed based on the circular's limitations. However, the Revenue's counsel argued that the circular did not have a retrospective effect, indicating that appeals filed before its issuance should be judged based on earlier standards. The court deliberated on the applicability of the circular to pending appeals and concluded that a larger Bench should review the matter for clarity. This case underscores the complexities of tax law and the importance of procedural adherence in appeals, highlighting the judicial system's role in ensuring fai... | |
| 2009 SLD 1987, (2009) 311 ITR 208, (2007) 165 TAXMAN 11 | IT APPEAL NOS. 649 AND 678 OF 2007 , decided on 02.08.2007 | In the case of Commissioner of Income-tax (TDS) v. General Engg. Works, the Delhi High Court dealt with the imposition of penalties under section 272A(2)(g) of the Income-tax Act, 1961. The Assessee faced penalties for failing to issue TDS certificates due to a prolonged lock-out that severely impacted its operations. The Tribunal ruled in favor of the Assessee, stating that the circumstances constituted a reasonable cause as outlined in section 273B. The decision emphasized the importance of considering factual circumstances surrounding compliance failures in tax law and highlighted how genuine operational challenges can mitigate liability. This case serves as a precedent for similar situations where businesses face external pressures affecting their compliance with tax regulations.... |
| 2020 SLD 552, 2020 PLC 245 | D-1595 of 2017 , decided on 26.02.2018 | This case revolves around the termination of a petitioner employed by the Pakistan Defence Officers Housing Authority. The petitioner argued that his termination was without jurisdiction and violated principles of natural justice. The court examined the nature of the service rules governing the authority and concluded that they were non-statutory, thereby rendering the petition not maintainable in constitutional jurisdiction. The ruling emphasized the importance of statutory regulations in employment matters and the limitations on judicial intervention in non-statutory employment disputes. The decision underscores the need for employees of non-statutory bodies to seek remedies through appropriate channels rather than constitutional petitions, which can lead to a significant impact on employment law and workers' rights within similar organizations.... |
| 2008 SLD 864, 2008 CLC 1448 | Constitutional Petition No.315 of 2005 , decided on 26.04.2006 | The case of Sindh High Court Constitutional Petition No.315 of 2005 revolves around the failure of the petitioner's counsel, Jamil Ahmed Virk, to appear in court, leading to significant legal implications. The court emphasized the importance of counsel presence and adherence to procedural norms. The decision highlighted the necessity for lawyers to represent their clients diligently and the consequences of failing to do so, particularly in cases involving interim orders. The ruling serves as a reminder of the responsibilities of legal representatives in ensuring justice is served. This case underscores the critical role of legal counsel in navigating the complexities of constitutional law and the repercussions of non-compliance. Keywords such as 'Constitutional Law', 'Legal Representation', and 'Judicial Proceedings' are trending in legal discourse, making this case relevant for legal professionals and scholars alike.... |
| 2003 SLD 1287, 2003 PCRLJ 1909 | Criminal Bail Application No. 1578 of 2001 , decided on 24.04.2002 | This case revolves around a bail application filed by Mst. Zuhra Bibi and Mst. Haseena Bibi in connection with Crime No. 81 of 2000, where they were charged under sections 364-A and 302/34 of the Pakistan Penal Code. The key issues considered by the Sindh High Court included the delay in lodging the FIR, the lack of eyewitness testimony against the accused, and the absence of any evidence linking them to the alleged crime. The court's decision to grant bail was influenced by the circumstances surrounding the case, including the personal hardships faced by the accused, such as one being a suckling mother and the other being an elderly woman. This decision highlights the critical evaluation of evidence and the rights of individuals in the bail process, ensuring that justice is served while upholding the principles of fairness and due process in the legal system.... |
| 2007 SLD 3841 = (2007) 293 ITR 92 | I.T.A. NOS. 63 AND 65 OF 2000 , decided on 03.10.2006 | In the case of Commissioner of Income-tax v. Raza Textiles Ltd., the Allahabad High Court examined the appeals regarding the disallowance of incentive bonus claims under the Income Tax Act, 1961. The Tribunal had previously instructed the assessing authority to verify the genuineness of the payments made by the assessee. Upon investigation, the payments were deemed genuine; however, the assessing authority disallowed them, which led to the appeals. The High Court ruled that the assessing authority could not reopen matters already decided by the Tribunal and was only allowed to verify the payments' genuineness. This case highlights the principles of administrative justice in tax law, emphasizing the necessity for tax authorities to follow procedural directives from higher tribunals. The ruling reinforces taxpayer rights and the need for tax authorities to act within the bounds of their jurisdiction, promoting fairness and accountability in tax assessments.... |
| 1938 SLD 29 = (1938) 6 ITR 395 | 13935 , decided on 28.09.1938 | The case revolves around B.K. Paul & Co., an undivided Hindu family, who faced issues with the Income-tax Officer regarding set-off of business losses against their income from real property and securities. The accounting year ended on April 13, 1933, marked a significant point where the family received income but suffered losses in 17 businesses. The delay in the assessment process led to complications when four new companies were formed to take over the businesses. The income tax authorities denied the set-off for losses incurred by the businesses transferred to these new companies, citing the provisions of section 26(2) of the Income-tax Act, 1922. However, the court found that the new companies were not operational during the accounting year and thus, the original assessees retained the right to claim losses. This case highlights the importance of understanding the legal ramifications of business succession and the rights of assessees in claiming tax benefits under the Income-tax l... |
| 2017 SLD 2712 = 2017 PCRLJ 1292 | Writ Petition No. 2792-P of 2014 , decided on 29.03.2017 | In the case of Zaki Ullah vs. National Accountability Bureau, the Peshawar High Court addressed the legality of an order that blocked the petitioner's bank accounts. The court found that the freezing of assets under the National Accountability Ordinance, specifically Sections 12 and 23, was improperly executed. The ruling highlighted that the Chairman NAB holds exclusive authority to issue such orders unless expressly delegated. The court's decision reinforces the need for proper legal procedures in asset freezing cases, protecting individuals from arbitrary actions by authorities. This case is significant in the context of accountability laws in Pakistan, emphasizing judicial oversight in the enforcement of such laws. Legal professionals and affected individuals alike should take note of the implications of this decision, as it sets a precedent for similar cases involving asset freezing and accountability measures.... |
| 1993 SLD 1227 = 1993 PLC 243 | Writ Petition No. 2021 of 1991 , decided on 28.10.1992 | This case revolves around the legal status and rights of petitioners who were appointed as Subject Specialists in the Education Department of Punjab on an ad hoc basis. The Lahore High Court evaluated the jurisdictional boundaries established by the Constitution of Pakistan, specifically Articles 199 and 212. The petitioners challenged the termination of their services, arguing that they were entitled to continue until a regular appointment was made. The Court clarified that the Service Tribunal holds exclusive jurisdiction over civil service matters, and thus, the High Court could not intervene. This case underlines the importance of understanding the legal definitions and implications of ad hoc appointments within public service, establishing precedence for future cases involving similar circumstances. Keywords: civil servants, jurisdiction, Service Tribunal, ad hoc appointments, Lahore High Court.... |
| 2014 SLD 2707 = 2014 PLC 128 | KAR-271 of 2011 , decided on 02.09.2013 | In the case of Messrs MEGA AND IN GROUP OF COMPANIE vs. VIJAY ANAND, the Labour Appellate Tribunal of Sindh dealt with the appeal concerning the termination of a permanent employee. The respondent worker claimed that he was verbally terminated without due process, which included the failure to provide a termination letter or conduct an inquiry. The Tribunal upheld the decision of the Sindh Labour Court, which found that the employer violated the Industrial and Commercial Employment (Standing Orders) Ordinance, 1968, particularly sections 12(3) and 15(4). The ruling reinstated the worker with back pay and bonuses, reaffirming the legal protections afforded to employees under the Industrial Relations Act, 2010. This case underscores the importance of following proper legal procedures in employment termination and the rights of workers to challenge unjust dismissals. Keywords include 'employment law', 'worker rights', 'termination of service', 'Industrial Relations Act', 'Sindh Labour Cou... |
| 2005 SLD 1836, 2005 PLD 261 | Writ Petitions Nos. 16780, 16782, 16826 of 2003, 6 , decided on 19.01.2005 | This case revolves around a group of petitioners who were denied the opportunity to sit for their professional MBBS examinations due to a regulation imposed by the Pakistan Medical and Dental Council requiring a minimum of 60% marks in their F.Sc. (Pre-medical) examination. The Lahore High Court examined the legality of this regulation, determining that it was not properly enforced at the time of the petitioners' admission. The court ruled in favor of the petitioners, highlighting issues of procedural fairness and the importance of transparency in educational regulations. The ruling emphasized that educational institutions must adequately inform students about admission criteria and regulatory changes, as failure to do so can lead to significant hardships for students. This case underscores the critical balance between regulatory compliance and the rights of students pursuing their academic careers, particularly in the medical field where standards can significantly impact future oppor... |
| 2017 SLD 911, 2017 PLJ 190 | Crl. Misc. No. 5842-B of 2016 , decided on 13.12.2016 | In the case of Mst. Sajida Bibi vs. State, the Lahore High Court addressed the issue of post-arrest bail for the petitioner accused of facilitating a dacoity at Mizan Bank. The court critically examined the evidence presented, noting that the prosecution's case was primarily based on witness statements that lacked direct confrontation with the accused. The decision elaborated on the legal principles governing bail, underscoring the presumption of innocence and the necessity for credible evidence to substantiate claims of complicity in criminal activities. The ruling reflects the court's commitment to ensuring that justice is served while safeguarding individual rights. The court's decision to grant bail was influenced by the lack of a past criminal record for the petitioner and the conclusion that her continued detention was unwarranted. This case highlights the balance between the need for public safety and the rights of individuals facing serious charges. Keywords such as 'bail', 'da... |
| 1985 SLD 298, 1985 SCMR 1010 | Civil Petition For Leave to Appeal No.496-K of 198 , decided on 22.01.1985 | In this landmark case, the Supreme Court of Pakistan addressed key issues regarding tenant rights and landlord obligations under the Constitution of Pakistan and the Sindh Rented Premises Ordinance. The case arose from a dispute over unauthorized construction and subletting by a tenant, with the landlord seeking eviction. The Supreme Court's decision emphasized the importance of understanding waiver in landlord-tenant relationships, particularly how a landlord's actions can affect their rights. The ruling provided clarity on whether tenants can assert defenses that were previously abandoned in lower courts, which is crucial for both tenants and landlords navigating rental agreements. This case serves as a precedent in the realm of property law, highlighting the necessity for landlords to be vigilant in enforcing their rights against tenants who violate rental agreements. It also sheds light on the procedural aspects of appeals in rental disputes, making it an essential reference for le... |
| 2010 SLD 301, 2010 PLD 466 | Regular First Appeal No. 26 of 2001 , decided on 30.06.2010 | In the case of Regular First Appeal No. 26 of 2001, the Lahore High Court addressed the appeal filed by Messrs PIL Company (PVT.) Ltd. against an ex parte decree issued by the trial court for recovery of a sum of Rs. 3,21,595, based on a cheque that was returned by the appellant's bank. The appellant had been granted conditional leave to defend, requiring the provision of a bank guarantee within 15 days. However, the appellant did not comply with this condition, resulting in the passing of the ex parte decree. The appeal was subsequently dismissed as the application to set aside the decree was filed beyond the permissible time limit, thus affirming the trial court's decision. This case highlights the importance of adherence to procedural requirements in civil litigation, particularly in summary proceedings under the Civil Procedure Code. Key terms include 'ex parte decree', 'conditional leave', and 'bank guarantee', which are essential for understanding the legal implications of the ca... |
| 1995 SLD 232 = 1995 SCMR 1016 | Criminal Petition No. 294 L of 1993 , decided on 04.05.1994 | This case revolves around a dispute regarding a quarter that was allegedly allotted to Muhammad Hanif, who appointed Sufi Muhammad Anwar as his attorney. The respondents, led by Mst. Badshah Begum, claimed a prior allotment which had been cancelled and trespassed into the quarter, leading to the filing of a criminal case against them. The High Court initially quashed the criminal case based on a civil suit's stay order, prompting the petitioner to appeal. The Supreme Court's ruling highlighted the procedural lapses in the High Court's decision, emphasizing the right to a fair hearing. The case illustrates the complexities that arise when civil and criminal matters intersect, and the court's insistence on adhering to due process and ensuring that all parties are heard before any final decisions are made.... |
| 2004 SLD 1706, 2004 CLC 40 | R.O.R. No. 1911 of 1996 and R.O.A. No. 30 of 1997 , decided on 26.03.2003 | In the landmark case of Muhammad Yasin and others versus Muhammad Ayub alias Babu, adjudicated by the Board of Revenue, Punjab on March 26, 2003, the central issue revolved around the lease and proprietary rights of 100 Kanals of state land under the Cooperative Farming Scheme. The original lessee, Baboo, was declared ineligible for proprietary rights due to non-cultivation and abandonment of the land. Subsequently, his sons, Muhammad Yasin and Yamin, who were neither members nor residents of the Cooperative Farming Society, fraudulently obtained conveyance deeds by misrepresenting facts. The case highlighted significant legal interpretations of the Colonization of Government Lands (Punjab) Act of 1912, specifically Sections 10 and 32, concerning lease conditions and proprietary rights. Key legal arguments presented by the petitioners emphasized the finality of the Commissioner's 1970 order granting proprietary rights and contested the Additional Commissioner's authority to cancel the ... |
| 1997 SLD 409, 1997 PLD 1 | Criminal Appeal No. 323/L of 1995 , decided on 12.02.1997 | In the case decided by the Federal Shariat Court, the appellants, Chiragh and Ashraf, were convicted under the Offence of Zina (Enforcement of Hudood) Ordinance for attempting to commit Zina against the victim, Mst. Shamim. The incident occurred on March 31, 1995, when the victim was forcibly taken to a wheat field by the appellants. The evidence presented indicated that the appellants not only attempted to undress the victim but also tore her shirt during the struggle. The court stressed the importance of safeguarding women's dignity and rights as per Islamic principles and constitutional guarantees. The ruling highlighted the necessity of a strict legal interpretation in sexual offenses to deter rising crimes against women. The court also distinguished this case from previous rulings, establishing that the severity of the actions constituted more than mere molestation. The decision reflects the court's commitment to uphold justice and protect vulnerable individuals in society.... |
| 2014 SLD 2055, 2014 PCRLJ 352 | Criminal Miscellaneous No.5072-B of 2013 , decided on 11.06.2013 | This case revolves around the granting of bail to Muhammad Ahmad Javed, a juvenile accused in a murder case. The Lahore High Court ruled in favor of the petitioner, highlighting the importance of juvenile rights under the Juvenile Justice System Ordinance. The decision was based on the determination of the petitioner's age, which was confirmed to be below 16 years. The court found that the petitioner had already spent nine months in detention and had no further need for investigation. The ruling emphasizes the judicial system's responsibility in handling juvenile offenders, ensuring that their rights are protected while also considering the severity of the alleged crime. The decision aligns with previous rulings that support bail for juveniles unless exceptional circumstances are presented. This case underscores the balance between the rights of the accused and the gravity of criminal allegations, reflecting ongoing discussions in legal circles about juvenile justice reform.... |
| 1953 SLD 98, 1953 PLD 163 | Second Appeal No. 129 of 1952 , decided on 05.12.1952 | In the case of Muhammad Shafi vs. The Municipal Committee, Murree, the Lahore High Court addressed the issue of wrongful dismissal of a municipal servant under the Punjab Municipal Act (III of 1911). The court examined the legal framework governing the employment of municipal servants and concluded that such employees hold their positions at the pleasure of the committee. This case highlighted the distinction between dismissal and discharge, clarifying that while a committee may dismiss an employee after an inquiry, it can discharge them without one. The court ruled that Shafi's appeal was not competent in civil court and directed him to seek remedies through administrative channels such as appeals to the Commissioner, emphasizing the importance of understanding the legal rights and remedies available to public servants. This case serves as a critical reference for municipal employment law and the rights of public servants in Pakistan, particularly regarding the procedural requirements... |
| 1978 SLD 294, (1978) 38 TAX 1, 1978 PTD 115, 1978 PLD 414 | Income-tax Reference No. 2 of 1970 , decided on 18.01.1978 | In the landmark case of Income-tax Reference No. 2 of 1970, the Sindh High Court examined the implications of the Income Tax Act, 1922 concerning speculative losses. The case revolved around whether losses incurred in speculative transactions could be set off against other business profits. The court concluded that such losses must be treated distinctly and can only be offset against profits from the same speculative business. This ruling clarifies the application of section 24(1) and its proviso, establishing a precedent for future tax assessments. The judgment serves as a critical reference for tax practitioners and businesses engaged in speculative activities, ensuring compliance with tax regulations while optimizing financial strategies. Keywords such as 'Income Tax Act', 'speculative business losses', and 'tax law compliance' are essential for SEO optimization, targeting legal professionals and businesses seeking clarity on tax implications.... |
| 1984 SLD 707 = 1984 SCMR 936 | Civil Petition No. 40-R of 1984 , decided on 08.05.1984 | This case revolves around the exclusive ownership of a parcel of land measuring 71 Kanals 12 Marlas in Village Behram Khan Killi. The respondent, Noor Muhammad Khan, claimed ownership based on a sale from 1892, which was supported by revenue records. The issues included contestation over the land's ownership and the validity of gift deeds executed by other respondents. The trial court found in favor of the plaintiff, and this decision was upheld by the Supreme Court, emphasizing the importance of documentary evidence and the historical context of land ownership. The case highlights issues of property rights and the legal principles surrounding ownership disputes in Pakistan. It serves as a significant reference for future cases involving land ownership and the weight of historical documentation in legal proceedings.... |
| 2008 SLD 1887, 2008 SCMR 1549 | Criminal Appeal No.21 of 2006 , decided on 16.05.2008 | This case revolves around a criminal appeal concerning the acquittal of respondents in a murder case. The Supreme Court examined the evidence and the credibility of witnesses, ultimately upholding the acquittal based on the stringent standards required for overturning such judgments. The court emphasized the importance of the presumption of innocence, particularly when a competent court has already found the accused not guilty. The decision reflects the legal principles surrounding reappraisal of evidence in acquittal appeals and the need for compelling proof in criminal cases. Keywords: criminal appeal, acquittal, murder case, Supreme Court, presumption of innocence, evidentiary standards.... |
| 1986 SLD 2399, 1986 PLC 1028 | Case No. 41811536 of 1981 , decided on 09.05.1982 | In the case of Abdul Nawaz vs. Political Assistant/Commandant, B.M.P., Dera Ghazi Khan, the Punjab Service Tribunal addressed the appeal of Abdul Nawaz who was retired from service after completing 25 years of service. The tribunal examined the circumstances surrounding his retirement, which was executed under section 12(ii) of the Punjab Civil Servants Act, 1974. The tribunal found that the retirement was legally sound, as it was conducted by a competent authority without any malicious intent. The appellant argued that his retirement should be declared void since it occurred during his suspension; however, the tribunal emphasized that the Deputy Commissioner’s intervention merely addressed procedural issues and did not invalidate the original retirement order. This case underscores the significance of adhering to legal protocols in civil service matters and highlights the tribunal's role in ensuring that decisions are made fairly and in accordance with established laws. Keywords: Punj... |
| 2021 SLD 1078, 2021 PLC 513 | Writ Petition No. 1351 of 2018 , decided on 25.02.2021 | In this case, Gul Muhammad, a retired Commissioner Income Tax, sought reimbursement for medical expenses related to a liver transplant he underwent in China after being denied funding by the Federal Board of Revenue (FBR). The court ruled against him, citing the absence of prior approval for such expenses according to established government policies. The decision underscores the need for clear and structured guidelines for medical reimbursements for public officials, as arbitrary discretion had led to inconsistencies and potential discrimination in similar cases. Keywords such as 'medical reimbursement', 'public officials', 'government policy', 'Islamabad High Court', and 'liver transplant' are critical for SEO optimization.... |
| 2018 SLD 2249, 2018 PLJ 166 | W.P. No. 3481 of 2016 , decided on 29.12.2017 | This case revolves around the legality of the appointment of Sheikh Ansar Aziz, the Mayor of Islamabad, as an ex-officio member and part-time Chairman of the Capital Development Authority (CDA). The Islamabad High Court highlighted the separation of powers enshrined in the Constitution of Pakistan, 1973, and stressed the need for the CDA to function independently without undue interference from the Federal Government. The court found that the appointments were made in violation of the Capital Development Authority Ordinance, 1960, particularly concerning the provisions regarding disqualifications for financial interests. The decision reinforces the importance of transparent and lawful appointment processes in regulatory bodies, ensuring that such authorities maintain their autonomy and integrity. This ruling is significant in the context of regulatory governance in Pakistan, where the independence of statutory authorities is crucial for effective governance. The case also sheds light o... |
| 2010 SLD 1697, 2010 YLR 1525 | Writ Petition No. 5785 of 2010 , decided on 29.03.2010 | This case revolves around a constitutional petition filed by Muhammad Inzamam and others against the Chairman of the Board of Intermediate and Secondary Education, Lahore. The petitioners sought permission to submit their admission forms for the 9th class examination after the deadline had passed, citing a strike by subordinate staff as the reason for their delay. The Lahore High Court, presided over by Justice Ahmad Farooq, ruled that the Board had the authority to set submission deadlines and fees, and that the petitioners had failed to meet these requirements. The court emphasized the importance of policy adherence in educational institutions and dismissed the petition in limine, stating that allowing late submissions could lead to administrative issues and potential personation. This case highlights the balance between student rights and institutional policies within the educational framework of Pakistan. It serves as a precedent for future cases regarding admission and examination... |
| 1977 SLD 1145, (1977) 108 ITR 818 | IT REFERENCE No. 131 OF 1973 , decided on 23.08.1976 | In the case of IT REFERENCE No. 131 OF 1973, the Allahabad High Court addressed the deductibility of salary paid to the karta of a Hindu Undivided Family under the Income-tax Act of 1961. The pivotal issue revolved around whether the remuneration could be considered a legitimate business expenditure. The court highlighted that the karta was actively engaged in managing the family's business interests across multiple partnerships. It was established that the payments were made under a valid agreement and were consistent with the family's business expediency. The ruling reaffirmed the principles laid out in previous Supreme Court cases, allowing for deductions of salaries paid to family members when they are genuinely rendered for services in the interest of the family business. This decision is significant for tax practitioners and family businesses, as it clarifies the conditions under which such payments can be deducted, emphasizing the need for valid agreements and genuine services. ... |
| 1974 SLD 592, (1974) 96 ITR 331 | IT REFERENCE No. 369 OF 1971 , decided on 01.02.1973 | This case revolves around the registration of a partnership firm under the Income-tax Act of 1961, specifically section 185, which governs the registration of firms. The key issue was whether a typing error in the partnership deed regarding the date of execution would invalidate the partnership agreement. The Tribunal found that the deed was actually executed on November 1, 1965, despite the error indicating October 25, 1965. This determination was crucial in affirming the genuineness of the partnership. The ruling highlighted the importance of factual findings in tax law and the deference given to Tribunal decisions unless they lack evidentiary support or are deemed unreasonable. This case serves as a significant reference for similar disputes in partnership registration and tax law.... |
| 1979 SLD 1479, 1979 PCRLJ 309 | Criminal Miscellaneous Application No. 221 of 1977 , decided on 21.03.1976 | This case revolves around a complaint of cheating filed by Respondent No. 2 against Timsal Askari concerning a property sale agreement. The respondent alleged that he was deceived into paying earnest money for a property that the applicant had no authority to sell. The Sindh High Court examined the merits of the criminal proceedings initiated against the applicant, focusing on the nature of the allegations and the evidence presented. The court concluded that the applicant had made false representations about the ownership of the property, thus establishing grounds for the charge of cheating under section 420 of the Pakistan Penal Code. The ruling underscores the importance of distinguishing between civil and criminal liabilities in property disputes, particularly when fraudulent intentions are evident. The decision also highlights the role of the High Court in ensuring that justice is served in cases where the integrity of property transactions is questioned. The outcome emphasizes the... |
| 1987 SLD 694, 1987 SCMR 1782 | Civil Petition for Leave to Appeal No.53-Q of 1986 , decided on 12.04.1987 | In the case of Civil Petition for Leave to Appeal No.53-Q of 1986, the Supreme Court of Pakistan addressed the issues surrounding the counting of service towards pension for a civil servant, Muhammad Mubarrak, who had resigned from the Telephone and Telegraphs Department and subsequently joined the Education Department. The case highlights the importance of proper disclosure during the resignation process and the implications of the Civil Service Regulations concerning the counting of service for pension benefits. The Court emphasized that resignations for domestic reasons do not qualify for the benefits under Article 418(b) of the Civil Service Regulations. This case is significant for civil servants regarding their rights and obligations upon resignation and the legal frameworks governing pension entitlements. Keywords like 'Civil Service Regulations', 'pension rights', 'Supreme Court of Pakistan', and 'resignation implications' are essential for understanding the legal landscape sur... |
| 1990 SLD 139, 1990 PLJ 498 | F.RA. No. 855 of 1988 , decided on 17.04.1990 | In the case of F.RA. No. 855 of 1988, the Sindh High Court addressed an appeal regarding the eviction of a tenant under the Sindh Rented Premises Ordinance, 1979. The central issue was the relationship of landlord and tenant, with the appellant contesting the validity of the eviction notice and the underlying gift deed. The court examined the evidence presented, including title documents and previous decisions, ultimately concluding that the Rent Controller's decision was sound. The ruling emphasized the importance of proper notice and established that the filing of the ejectment application served as adequate notification of ownership change. This case highlights the complexities of landlord-tenant disputes and the legal ramifications of eviction proceedings in Pakistan, particularly under the Sindh Rented Premises Ordinance, which governs such matters. The decision reaffirms the necessity for tenants to adhere to legal obligations regarding rent payments and the consequences of faili... |
| 1960 SLD 171, 1960 PTD 720 | Tax Revision Case No. 16 of 1958 , decided on 22.02.1960 | The case revolves around the interpretation of agricultural produce under the Madras General Sales Tax Act, 1939. The main issue was whether the conversion of cocoanut husks into fibre constituted a change in the nature of the produce, thus subjecting it to sales tax. The Kerala High Court adjudicated that the processes involved did not alter the agricultural character of the husks, thereby qualifying the fibre for exemption from tax. This decision is crucial for understanding agricultural exemptions in sales tax law and highlights the importance of preserving the value of agricultural products through minimal processing. Keywords: agricultural produce, sales tax exemption, Kerala High Court, cocoanut fibre, Madras General Sales Tax Act.... |
| 1982 SLD 1098, (1982) 136 ITR 94 | WT CASE Nos. 12 TO 17 OF 1980 | This case revolves around the interpretation of the Wealth-tax Act, 1957, specifically focusing on the treatment of outstanding professional fees owed to the assessee, a chartered accountant. The primary legal issue was whether these fees could be classified as enforceable claims and thus included in the taxable wealth of the assessee. The Delhi High Court confirmed the Tribunal's ruling that such amounts should not be included, emphasizing that the enforceability of claims is crucial in determining their inclusion in wealth assessments. The decision highlights the legal principles surrounding wealth taxation, particularly the cash system of accounting and the limitations imposed on the Wealth-tax Officer's discretion in making adjustments to the balance sheet. The ruling is significant for chartered accountants and tax professionals, as it clarifies the treatment of outstanding fees in wealth tax assessments. This case serves as a precedent for future interpretations of the Wealth-tax... |
| 2008 SLD 2277, (2008) 307 ITR 221, (2009) 178 TAXMAN 114 | D.B. CIVIL WRIT PETITION NO. 4287 OF 1998 , decided on 06.12.2007 | In the case of Mishrilal Gordhanlal Batra Charitable Trust v. Union of India, the Rajasthan High Court addressed the issue of registration renewal under section 80G of the Income-tax Act, 1961. The trust had its application rejected by the Commissioner on grounds related to its religious objectives, notably the construction of temples. The court found that the substantive activities of the trust should take precedence over the mere mention of religious purposes in its objectives. The ruling underscores the importance of evaluating the actual operations of charitable trusts against the legal framework established by the Income-tax Act. This case also highlights the implications of legislative amendments on tax-exempt status for charitable organizations. The High Court's decision is pivotal for similar trusts seeking clarity in their registration processes. Keywords include: Income-tax Act, charitable trust registration, section 80G, Rajasthan High Court, tax exemptions for charities.... |
| 2008 SLD 4296, (2008) 307 ITR 87 | TAX APPEAL No. 22 OF 2007 , decided on 11.10.2007 | This case revolves around the interpretation of Section 40A(3) of the Income-tax Act, 1961, concerning business disallowance due to cash payments exceeding prescribed limits. The case highlights the importance of understanding exceptional circumstances where banking facilities are unavailable. The Gujarat High Court's ruling reinforces the principle that genuine payments made in cash can be accepted under such conditions, thereby protecting the interests of taxpayers. This case is pertinent for practitioners in tax law and emphasizes the significance of factual findings in appellate proceedings, particularly regarding payment methods in areas lacking banking infrastructure. The judgment provides clarity on the application of rule 6DD(j) and its implications for business transactions in cash. Advocates and tax consultants should take note of this ruling for future cases involving similar circumstances, as it underscores the need for proper documentation and justification of cash transac... |
| 1934 SLD 11 = (1934) 2 ITR 448 | This case addresses the complexities of tax law as it pertains to Hindu Undivided Families (HUF) and the implications of partnerships formed under misleading pretenses. The Lahore High Court's ruling emphasizes the significance of actual partition versus mere claims of separation within a joint family. The court's interpretation of Section 25A of the Income-tax Act, 1961, clarifies that while separation can occur without physical partition, the legitimacy of such claims must be substantiated with credible evidence. This case serves as a crucial reference for tax practitioners and family law experts, illustrating the intersection of family law and taxation. The ruling further delineates the legal boundaries of HUF assessments, reinforcing the importance of genuine separation in determining tax liabilities. Legal professionals and advocates in the field of tax law must pay heed to the implications of this case, particularly in structuring partnerships and understanding the requirements f... | |
| 2018 SLD 3042, 2018 YLR 32 | Cr. Jail Appeal No. D-109 of 2015 , decided on 13.04.2017 | In the case of Mst. Haseena Baloch vs. The State, the Sindh High Court addressed the complexities surrounding drug possession under the Control of Narcotics Substances Act, 1997. The appellant was convicted for possessing 4 kilograms of heroin, with the prosecution highlighting the recovery made by law enforcement during a raid. The court emphasized the admissibility of police witness testimonies, ruling that they hold equal weight as private witnesses unless proven otherwise. The decision underscored the importance of stringent measures against narcotics trafficking and affirmed the legal framework that governs such cases. The ruling serves as a precedent for future narcotics cases, reaffirming the exclusion of certain procedural requirements that could otherwise impede the prosecution's efforts in drug-related offenses. This case illustrates the ongoing battle against drug trafficking and the legal ramifications faced by offenders, reinforcing the judicial system's commitment to comb... |
| 1990 SLD 368, 1990 MLD 313 | D-657 of 1986 , decided on 09.10.1989 | In the case of Sindh High Court Constitutional Petition No. D-657 of 1986, the petitioner, Messrs SULTAN CHEMICAL INDUSTRIES, challenged the imposition of customs duty on imported goods, specifically Soyabean Oil. The court analyzed the implications of section 31-A of the Customs Act, which was enacted with retrospective effect, validating customs duties that were imposed after the importation process began. The ruling clarified that the customs duty could not be avoided based on previous notifications that exempted the petitioner from such duties. The decision highlighted the legislative power of Parliament to enact laws that affect existing rights, especially in the realm of customs and trade regulations. The court referenced multiple precedents to support its findings, indicating that retrospective legislation is permissible as long as it does not contravene any constitutional rights. The ruling concluded with the dismissal of the petition, affirming the government's authority to im... |
| 2006 SLD 3209 = (2006) 287 ITR 558 | ... | |
| 1987 SLD 540, 1987 SCMR 1467 | Civil Petition for Special Leave to Appeal No. 266 , decided on 10.06.1987 | In the landmark case of Civil Petition for Special Leave to Appeal No. 266 of 1987, the Supreme Court of Pakistan addressed critical issues surrounding the right of pre-emption under the Punjab Pre-emption Act (I of 1913) and the Constitution of Pakistan (1973). The case emerged from a dispute over ownership rights in an agricultural land sale, where the respondent claimed pre-emption based on his ownership of the estate. The trial court ruled in favor of the respondent, a decision upheld by the District Judge and the Lahore High Court. The petitioner, ABDUL HAMID, contested these decisions, citing a precedent from the Shariat Appellate Bench that questioned the effectiveness of ownership rights in pre-emption cases. This case highlights the complexities of property rights, legal interpretations of ownership, and the interplay between various laws in Pakistan. The Supreme Court's decision to grant leave for appeal underscores its commitment to ensuring justice and clarity in property l... |
| 1960 SLD 255 = (1960) 38 ITR 436 | IT REFERENCE CASE No. 9 OF 1956 , decided on 28.05.1959 | This case revolves around the division of assets and income tax implications concerning the Hindu undivided family of Sir Sobha Singh. It highlights the complexities involved in determining individual versus joint family property, particularly in relation to income derived from partnerships and salaries. The case emphasizes the legal principles governing joint family assets, particularly under Hindu law, and the implications of utilizing family funds in personal ventures. The court's decision reinforces the notion that income generated from joint family resources is not classified as personal income unless proven otherwise. This ruling serves as a pivotal reference for similar cases involving the partition of family assets and the taxation of income derived from partnerships where joint family contributions are involved. Key terms such as 'Hindu undivided family', 'income tax', 'joint family property', and 'partnership income' are essential in understanding the legal framework surround... |
| 2018 SLD 2243, 2018 PLJ 680 | Eh. Crl. A. No. 8-P of 2017 , decided on 09.05.2018 | In this landmark case decided by the Peshawar High Court, the court addressed the legal boundaries of the National Accountability Bureau's authority in investigating individuals for corruption-related offences. The case involved respondents who were accused of possessing large assets that were claimed to be disproportionate to their declared income. The court ruled in favour of the respondents, stating that the NAB cannot arbitrarily investigate any citizen without evidence of wrongdoing. This judgment reinforces the legal principle that individuals are presumed innocent until proven guilty and that the burden of proof lies with the prosecution. Additionally, it reiterates the constitutional rights of citizens to pursue lawful economic activities and own property. The case serves as a critical reference for future accountability proceedings and emphasizes the importance of a fair judicial process.... |
| 2008 SLD 1716, 2008 SCMR 876 | Civil Petition No.194-K of 2006 , decided on 23.01.2008 | This case revolves around a civil petition concerning a plot of land in Darro, Taluka Mirpur Bathoro. The respondents sought a declaration and injunction against the petitioners, who allegedly encroached on their inherited property. The High Court ruled in favor of the respondents, stating that the evidence presented by the petitioners was insufficient to prove their claim of the plot being part of a Katchi Abadi. The Supreme Court upheld this decision, emphasizing the importance of proper legal evidence in property disputes. The ruling reinforces the principles of ownership rights and the necessity for clear evidence in property encroachments, making it a significant case in property law and civil rights within Pakistan.... |
| 1987 SLD 595, 1987 SCMR 1560 | Civil Appeal No. K109 of 1983 , decided on 17.03.1987 | This case revolves around inheritance rights under Muhammadan Law. The Supreme Court of Pakistan addressed the dispute over the estate of Allah Jurio, who died without issue. The key issue was whether the appellant, a distant cousin, or the respondents, the deceased's sister's sons, had the rightful claim to the estate. The Court emphasized the legal principles governing inheritance, particularly the distinction between residuaries and distant kindred. The decision highlights the importance of understanding Islamic inheritance laws, notably the Hanafi framework, which categorizes heirs into sharers and agnates. The ruling reaffirmed that in the presence of a residuary, distant kindred are excluded from inheriting, clarifying the legal position under the Muhammadan Law. This case is significant for its interpretation of inheritance rights and the application of Islamic law in contemporary legal contexts.... |
| 2009 SLD 2978, (2009) 316 ITR 415 | TAX CASE APPEAL No. 653 OF 2008 , decided on 07.07.2008 | In the case of Commissioner of Income Tax v. Speciality Paper Co., the Madras High Court addressed the deductibility of commission payments under the Income-tax Act. The case revolved around whether the commission paid to a marketing agent, whose partners were also directors of the assessee, was valid. The Tribunal had previously determined that the commission was for genuine services rendered, as evidenced by the increase in sales turnover. The High Court upheld the Tribunal's decision, confirming that the commission payments were allowable as business expenditure, emphasizing the necessity of such payments for the business's growth. This case highlights important aspects of business expenditures and the criteria for allowing deductions under tax law, particularly in the context of commission payments. Keywords: commission payments, business expenditure, tax deductions, Income-tax Act, Madras High Court.... |
| 2020 SLD 1780, 2020 PLC 959 | Civil Appeal No. 10 of 2020 , decided on 23.04.2020 | In the case of Civil Appeal No. 10 of 2020, the Supreme Court of Pakistan dealt with the dismissal of Anthony Roy, a mechanical engineer, due to gross negligence in his duties which led to financial loss in public funds. The court examined the Government Servants (Efficiency and Discipline) Rules, 1973, specifically under section 4(1)(b)(iv), which outlines the standards of conduct expected from government servants. The appellant's failure to specify quantities in the tender documents for Bitumen Tape procurement was deemed a critical lapse, leading to excessive payments and allegations of fraud. The three successive inquiries conducted by qualified officers confirmed the appellant's negligence, dismissing any claims of procedural violations during the inquiry process. The court's decision reinforces the importance of diligence and accountability in public service roles, highlighting the serious consequences of negligence. This case serves as a significant precedent in administrative l... |
| 2001 SLD 577, 2001 PTD 3566, (1999) 240 ITR 707 | Writ Petitions Nos. 32477 to 32481 of 1995 , decided on 16.06.1999 | This case revolves around the constitutional validity of Section 201 of the Indian Income Tax Act, 1961, which deals with the deduction of tax at source and the legal implications of failing to comply with this requirement. The petitioner, Mittal Steel Ltd., challenged the provisions arguing that they lacked adequate procedural safeguards. The Karnataka High Court, however, affirmed that sufficient guidelines exist within the law to protect the rights of assessees, thereby ensuring due process. The ruling underlines the importance of compliance with tax regulations and the mechanisms in place for accountability, reinforcing the legal framework governing income tax and the responsibilities of taxpayers. This case is significant for its implications on tax law and the responsibilities of companies in India, making it a critical reference point for future interpretations of tax compliance issues.... |
| 1998 SLD 174, 1998 PTD 1042, (1996) 221 ITR 308 | Income-tax Reference No. 51 of 1983 , decided on 08.07.1996 | In the case of Sukhjit Starch and Chemicals Ltd vs. Commissioner of Income Tax, the Punjab and Haryana High Court addressed the treatment of medical reimbursements paid to directors under the Income Tax Act, 1961. The pivotal issue was whether such reimbursements qualify as benefits or amenities, potentially leading to disallowance under sections 40(c) and 40A(5). The Court ruled that these reimbursements do not fall within the definition of 'benefits' or 'amenities', thereby allowing the expenses. This decision is significant for companies in determining the deductibility of similar expenses and clarifies the interpretation of related sections of the Income Tax Act. The case also highlights the importance of understanding the nuances of business expenditure regulations for corporate entities. Keywords like 'Income Tax Act', 'business expenditure', and 'medical reimbursement' are critical for SEO optimization.... |
| 1970 SLD 115, 1970 SCMR 329 | Criminal Petition for Special Leave to Appeal No, , decided on 26.01.1970 | In the case of SARBLAND KHAN vs THE STATE, the Supreme Court of Pakistan addressed the appeal for a death sentence under the Penal Code (XLV of 1860), specifically section 302. The case revolved around the murder of Mirabat, occurring on July 3, 1967. The Court examined the testimonies of key witnesses, noting their credibility and lack of motive for false implication. The petitioner's claims regarding language barriers and influence from others were found unsubstantiated. The Supreme Court ultimately upheld the lower court's decision, stressing the importance of adhering to legal standards and the integrity of witness testimonies. The decision highlighted the necessity for justice in cases of severe penalties, while also acknowledging potential considerations for sentence reduction based on case delays. This case underscores the complexities involved in criminal appeals and the rigorous scrutiny applied by higher courts in evaluating lower court decisions.... |
| 2014 SLD 1356, 2014 YLR 154 | Civil Revision No.1220 of 2011 , decided on 20.09.2013 | In the case of Civil Revision No.1220 of 2011, the Peshawar High Court examined the rejection of a plaint concerning a suit for specific performance of contract under the Specific Relief Act and the Civil Procedure Code. The plaintiffs sought to enforce an agreement made in 1998, but filed their suit in 2011, leading to questions about the timeliness of their claims. The court ruled that the lower court had erred in its dismissal of the application for rejection of the plaint. The court highlighted that not only the plaint's averments but also the accompanying documents should be considered in determining whether a cause of action was disclosed. The High Court found that the plaintiffs' delay in filing the suit rendered their claims time-barred and emphasized that the question of limitation could be determined without recording evidence. This decision reinforces the importance of timely legal action and the court's role in preventing unnecessary prolongation of litigation. The ruling s... |
| 2007 SLD 1021, 2007 PTD 1862, (2007) 96 TAX 220 | Customs Reference Applications Nos. 201 to 206 of , decided on 20.03.2007 | The case involves Pakistan State Oil Company Limited's appeal against show-cause notices issued by the Collector of Customs regarding alleged non-payment of customs duties on supplies made to the Pakistan Navy. The core issue revolved around the interpretation of section 106 of the Customs Act, 1969, and whether the notices were time-barred under section 32. The Sindh High Court ruled that the show-cause notices were valid, highlighting the importance of compliance with customs regulations and the legal implications of untrue statements. The decision underscores the significance of transparency in customs declarations and the consequences of misinterpretation of laws, thereby reinforcing the need for rigorous adherence to customs duties and regulations. The ruling serves as a precedent for similar cases involving customs duties and the interpretation of statutory provisions, making it a critical reference for legal practitioners in the field of customs law.... |
| 2017 SLD 1978, 2017 CLC 831 | FAOs Nos. 216 to 219 of 2016 , decided on 25.04.2016 | This case involves the Lahore High Court's decision regarding the execution of a decree related to land acquisition compensation. The court addressed key issues concerning the execution of orders under the Civil Procedure Code and the Land Acquisition Act. The case revolves around the claim for compound interest and compulsory acquisition charges. The court clarified that the executing court is bound by the original decree's terms and cannot modify it or grant additional relief. This ruling reinforces the legal principles governing the execution of decrees, ensuring that the rights of the parties are respected according to the law. The decision underlines the importance of adhering to statutory provisions and the finality of decrees in the context of land acquisition, impacting future cases in this domain.... |
| 2006 SLD 611, 2006 PLD 158 | Writ Petition No. 18028 of 2005 , decided on 02.11.2005 | This case revolves around the dissolution of marriage under Islamic law, specifically focusing on the rights and conditions surrounding the practice of Khula'. The Lahore High Court's ruling clarified that while a husband can arbitrarily divorce his wife, a wife seeking a divorce through Khula' must return any benefits or dower received. The court emphasized that the Family Courts Act, 1964, particularly section 10(4), is designed to facilitate the process for women while ensuring compliance with Islamic injunctions. The decision affirms that a wife's right to recover dower remains intact unless she has received it, thus maintaining the balance of rights within marriage dissolution. This case is significant for understanding the legal framework governing family law in Pakistan, especially in relation to women's rights in divorce proceedings.... |
| 1997 SLD 673, 1997 SCMR 909 | Criminal Petition for Leave to Appeal No.240-L of , decided on 02.08.1995 | This case revolves around the issues of criminal liability concerning possession of stolen property under the Penal Code of Pakistan. The Supreme Court of Pakistan examined the evidentiary standards required to establish the knowledge of the accused regarding the stolen status of the items in question. The decision emphasizes the necessity for robust evidence and the principles of justice, particularly in criminal proceedings. The case highlights the importance of witness credibility and the implications of relying solely on police testimonies without corroborative evidence. It also underscores the legal framework surrounding dacoity and the possession of stolen goods, providing a critical analysis for legal practitioners and scholars. The ruling is significant for understanding the balance between judicial discretion and statutory requirements in criminal law, making it a key case for future references in similar legal contexts.... |
| 2004 SLD 2006, 2004 CLC 1835 | Civil Revisions Nos.1974, 1975 and 2217 of 2002 , decided on 17.05.2004 | This case revolves around a dispute regarding property ownership between Mst. Asia Bibi and her husband, Ghulam Murtaza. The primary legal issue involved allegations of a Benami transaction under the Specific Relief Act and the Qanun-e-Shahadat. Mst. Asia Bibi claimed ownership of several properties, while Ghulam Murtaza contended that she was merely a Benamidar. The Lahore High Court, after thorough examination of evidence, held that the burden of proof lay with Ghulam Murtaza, who could not substantiate his claims. The court's decision highlighted the significance of documentation, possession, and the source of consideration in determining the nature of property transactions. The ruling not only reinforced the principles of property law but also addressed the complexities arising from marital disputes over property ownership. This case underscores the critical importance of establishing clear evidence in property disputes, especially where allegations of Benami transactions are invol... |
| 2023 SLD 2160, 2023 PTD 964 | Civil Review Petitions Nos. 432-K to 459-K of 2022 , decided on 09.02.2023 | This case involved a series of civil review petitions concerning the imposition of Super Tax under the Income Tax Ordinance, 2001, specifically in the context of Double Taxation Treaties. The Supreme Court of Pakistan, in its final decision, upheld the previous rulings made by the High Court which had extensively analyzed the implications of the Super Tax concerning the treaties between Pakistan and other nations. The petitioners argued that the Super Tax imposed was separate from the Income Tax and that the treaties outlined the obligations concerning these taxes. The Supreme Court ruled that the High Court had rightly concluded that the Super Tax was aligned with the existing tax treaties and that the review petitions lacked merit as they did not present any significant errors that would warrant a re-examination of the case. The judgment highlights the Court's commitment to ensuring that tax legislation is interpreted in accordance with international agreements, thereby preventing do... |
| 1994 SLD 944, 1994 SCMR 1866 | Civil Petition No. 36 of 1994 , decided on 22.02.1994 | In this case, the Supreme Court of Pakistan addressed the liability of shipping agents regarding storage charges for cargo containers. The petitioners had placed an order for textile machinery, which was withheld by the shipping agents beyond the permitted dwell time. The Court ruled that the agents were liable for the storage charges as per the Manual of Procedure for Karachi Port operations. This judgment highlights the importance of adhering to procedural regulations and clarifies the responsibilities of shipping agents in cargo management. Key aspects include the interpretation of rules governing container handling and the implications of withdrawal of claims by petitioners. The decision reinforces legal standards in shipping and cargo operations, making it a significant reference for future cases involving similar issues.... |
| 2015 SLD 1378, 2015 CLC 1426 | Case No.278 , decided on 09.02.2015 | This case addresses the issues surrounding the allotment of land to displaced persons under the Evacuee Property and Displaced Persons Laws (Repeal) Act, 1975. It highlights the obligations of the government in providing housing to those uprooted due to historical displacements. The court's decision emphasizes the need for timely action by the District Collector to facilitate the accommodation of displaced individuals in accordance with the Katchi Abadi Scheme. The ruling reinforces the principle that the right to housing is fundamental and stresses the importance of following through on judicial directives aimed at protecting the rights of vulnerable populations. The case serves as a significant reference point for future discussions on property rights and the responsibilities of government entities in ensuring the welfare of displaced persons.... |
| 1998 SLD 1375, 1998 PLC 462 | Civil Appeal No. 77 of 1995 , decided on 26.03.1997 | In the case of Pakistan Broadcasting Corporation vs. Subedar Major (Retd.) ABDUL RAZZAQ, the Supreme Court of Pakistan dealt with an appeal regarding the rectification of the plaintiff's date of birth. The plaintiff had claimed that his recorded date of birth was incorrect and sought a declaration to amend the official records. The trial court initially decreed in favor of the plaintiff, but this was overturned by the appellate court. The Lahore High Court restored the trial court's decree, leading to the appeal at the Supreme Court. The Supreme Court found the plaintiff's claims unsubstantiated, particularly noting that he had joined the army at an age that would contradict his stated date of birth. The Court also highlighted procedural deficiencies, including the failure to involve necessary parties in the suit. Ultimately, the Supreme Court restored the decision of the First Appellate Court, emphasizing the importance of credible evidence in civil litigation. This case underscores t... |
| 1983 SLD 1710, 1983 PLC 729 | HYD-340 of 1982 , decided on 29.07.1982 | The case revolves around an industrial dispute concerning the removal of a station master from service at Bubak Rai Railway Station due to alleged irregularities. The Labour Appellate Tribunal examined the procedural integrity of the enquiry that led to the removal. It was determined that the enquiry was improperly conducted as the Enquiry Officer had breached the principles of natural justice by cross-examining the appellant before the prosecution witnesses were heard. The Tribunal upheld the Labour Court's decision to set aside the removal order while granting the management an opportunity to conduct a proper enquiry. This case highlights the importance of adherence to procedural fairness in domestic enquiries within the framework of the Industrial Relations Ordinance. Keywords include 'industrial dispute', 'domestic enquiry', 'natural justice', and 'Labour Court'.... |
| 2001 SLD 1489, 2001 SCMR 1348 | Civil Petition No. 135-K of 2000 , decided on 27.11.2000 | The Supreme Court of Pakistan addressed the civil petition for leave to appeal concerning the entitlement of Captain (Retd.) M.S. Akhtar to post-retirement benefits from Pakistan International Airlines Corporation. The case highlights the legal principles surrounding civil service benefits and the interpretation of agreements made between employees and corporations. The High Court's decision, which affirmed the respondent's entitlement, was upheld by the Supreme Court, underscoring the importance of judicial consistency and the adherence to contractual obligations. The Court's ruling emphasizes the need for corporations to honor agreements and the protection of employee rights under the Constitution of Pakistan. This case serves as a significant reference point for similar disputes in the realm of employment law and civil service entitlements.... |
| 2020 SLD 1680, 2020 CLC 1503 | First Appeal No. 154 of 2017 , decided on 27.01.2020 | This case revolves around a summary suit initiated based on a lost negotiable instrument, specifically a cheque. The appellant challenged the trial court's decision to decree the suit, citing the absence of the original cheque and the improper handling of a special oath offer. The Sindh High Court ruled that the trial court had erred in dismissing the leave to defend application without considering essential evidence and legal provisions regarding lost instruments. The judgment underscored the need for strict compliance with procedural rules in civil litigation, particularly in summary suits, where the burden of proof rests heavily on the plaintiff. The ruling serves as a crucial reference for future cases involving negotiable instruments and highlights the importance of maintaining proper legal protocols to ensure fair trials.... |
| 2006 SLD 241, 2006 PTD 836, (2006) 93 TAX 14 | S.T.A. No. 328 of 2002 , decided on 01.02.2006 | In the case of S.T.A. No. 328 of 2002 before the Lahore High Court, the central issue revolved around the ambiguity of the Tribunal's order concerning the levy of additional tax under the Sales Tax Act, 1990. The petitioners, J.D.W. SUGAR MILLS LTD., contested an order from the Excise and Sales Tax Appellate Tribunal which failed to clearly decide on the issue of additional tax. The High Court found that this lack of clarity resulted in the Revenue interpreting the order to their advantage, withholding a significant amount of funds from the appellants. The Court's decision emphasized the importance of explicit rulings in tax matters to prevent arbitrary interpretations by tax authorities. The judges, NASIM SIKANDAR and JAWWAD S. KHAWAJA, directed the Tribunal to reassess the situation and provide a clear determination on the additional tax liability, thus ensuring fair treatment under the law. This case highlights essential aspects of tax law and the need for transparency in administra... |
| 1983 SLD 484 = 1983 PLD 486 | Criminal Miscellaneous No. 949/B of 1983 , decided on 03.05.1983 | This case revolves around the cancellation of bail granted to Fateh Muhammad, who was involved in a shooting incident that resulted in the death of Muhammad Anwar. The Lahore High Court, presided over by Justice Sardar Muhammad, analyzed the circumstances surrounding the bail grant and the evidence presented during the investigation. The key aspects of the case included the nature of the shooting, the lack of direct evidence against the respondent, and the opinion of the investigating officer declaring him innocent. The court referenced previous judgments to highlight the importance of evidence in bail decisions, ultimately deciding not to cancel the bail based on the existing record. This case exemplifies the judicial process in handling bail applications and the weight of investigative findings in criminal law, making it significant for legal practitioners and scholars. Keywords such as 'bail cancellation', 'criminal law', 'Lahore High Court', and 'investigative findings' are crucial... |
| 1989 SLD 70, 1989 PTD 547, (1989) 59 TAX 86 | Cons. P. No. D-1597 of 1987 , decided on 09.08.1988 | In the case of Cons. P. No. D-1597 of 1987 before the Sindh High Court, the petitioner Zafar Usman challenged a notice issued by the Income Tax Officer under Section 65 of the Income Tax Ordinance, 1979. The petitioner, who is the Director of M/s M.F.M.Y. Industries, had filed an income tax return for the year 1986-87, but the court found that he failed to disclose certain expenditures, leading to the issuance of the notice. The court reviewed the documentation and previous assessment orders, concluding that the notice was valid and within jurisdiction. The ruling underscores the importance of full and accurate disclosure in tax filings, as well as the powers of tax authorities to reassess based on newly discovered information. This case illustrates the ongoing challenges faced by taxpayers in navigating tax regulations and the critical nature of compliance in maintaining transparent financial reporting.... |
| 1975 SLD 597, (1975) 99 ITR 485 | APPEAL No. 309 OF 1972 , decided on 25.06.1973 | In the landmark case heard by the Calcutta High Court, APPEAL No. 309 OF 1972, dated June 25, 1973, the Income Tax Officer appealed against the decision of the Income-tax Appellate Tribunal regarding the assessment of Murlidhar Sarda. The central issue revolved around Section 254 of the Income-tax Act, 1961, which delineates the powers of the Appellate Tribunal. The Tribunal had previously dismissed the appeal on merits due to the absence of the respondent, who was prevented from attending the hearing due to illness, despite attempting to apply for restoration of the appeal. The petitioner, represented by lawyers Balai Pal and Ajoy Mitter, contended that the Tribunal lacked inherent jurisdiction to restore the appeal absent express provision. However, the High Court observed that inherent jurisdiction, though not explicitly stated, is ancillary to the statutory powers conferred by Section 254. This inherent jurisdiction ensures that parties are granted a fair opportunity to be heard, ... |
| 1980 SLD 467, 1980 PLD 153 | C.P. 49-R, C.P. K-76, C.P. K-77 of 1979 , decided on 23.01.1980 | In the landmark case adjudicated by the Supreme Court of Pakistan, Civil Petitions for Special Leave to Appeal Nos. C.P. 49-R, C.P. K-76, and C.P. K-77 of 1979 were meticulously examined and subsequently dismissed. The plaintiffs, comprising Iqran Ahmed Khurram, Muhammad Yunus, and Muhammad Tayyab, challenged the amendments made to the Rules of Business, 1973, specifically concerning the appointment and promotion processes of Assistant Engineers and Assistant Divisional Engineers within the government framework. The core of their argument revolved around the assertion that the revised Rules, promulgated through Notifications No. S-24-37 and dated 30th September 1976 and 14th October 1976 respectively, unlawfully altered the terms and conditions of service, thereby disadvantaging eligible diploma holders in favor of direct recruits holding higher qualifications. The petitioners contended that these amendments contravened the Constitution of Pakistan (1973), particularly Article 199 in ... |
| 2008 SLD 3000, 2008 ITR 392 | IT APPEAL NO. 85 OF 2006 , decided on 08.10.2007 | In the landmark case decided by the Uttarakhand High Court on October 8, 2007, under IT Appeal No. 85 of 2006, the court addressed pivotal issues related to the application of the Income Tax Act, 1961, specifically sections 44BB and 260A. The case involved the Commissioner of Income-tax as the petitioner against B.J. Services Co. Middle East, a non-resident company, as the respondent. The crux of the dispute revolved around the taxation of revenues received by the non-resident company from supplying spare parts to the Oil Natural Gas Corporation (ONGC). B.J. Services Co. Middle East had reported a total receipt of Rs. 69,45,264, which included Rs. 3,27,770 allocated for handling charges on the original cost of the spare parts. The Assessing Officer opted to levy tax at a 10% rate under section 44BB(1) based on the total amount received under section 44BB(2). However, the Commissioner of Income-tax (Appeals) and the Tribunal challenged this assessment, arguing that the company was enti... |
| 2015 SLD 1815, 2015 PTD 944 | Customs Appeal No. K-25 of 2013 , decided on 15.05.2014 | This case addresses the importation of a Toyota Ambulance by Messrs Al-Khidmat Foundation (Pakistan), which was challenged by the customs authorities on the grounds that it did not fulfill the criteria for an ambulance as per the relevant laws. The tribunal found that the ambulance had all necessary facilities as outlined in CGO 12/2002, and the insistence on fixed placement of certain items was deemed unreasonable. The ruling emphasized the importance of fair interpretation of import regulations and the tribunal's authority to overturn arbitrary decisions by customs. This case highlights critical aspects of customs law, import regulations, and the rights of humanitarian organizations in facilitating their operations. Keywords include 'Customs Act', 'Import Policy', 'ambulance regulations', 'fair interpretation', 'NGO importation', 'legal rights', 'customs authorities', and 'appeal tribunal'.... |
| 1989 SLD 1975, 1989 PLC 857 | 238 of 1986 , decided on 30.11.1987 | In the landmark case numbered 238 of 1986, adjudicated on November 30, 1987, by the Service Tribunal, Punjab, the appellant, Babu Khan, sought the ante-dating of his promotion to Senior Officer (Administration) at BPS-18, aiming for an effective date of January 29, 1977, instead of the initially recorded June 7, 1978. Represented by advocate Ch. Riaz Ahmad, Khan, a retired Deputy Director, contended that his promotion was inadvertently delayed due to an earlier Tribunal's erroneous jurisdictional decision, which was based on the misconception that the tribunal was incompetent to hear his case concerning the same promotion appeal. The respondents, including the Chairman of WAPDA and the Secretary of Irrigation and Power of the Punjab Government, were represented by Sh. Pervaiz Alamgir. The crux of the dispute revolved around the interpretation of the Punjab Service Tribunals Act of 1974, specifically Section 4, and the Punjab Civil Servants Act of 1974, Section 8. Khan argued that his ... |
| 1984 SLD 561, 1984 SCMR 552 | Criminal Petition for Special Leave to Appeal No. , decided on 09.04.1980 | The case revolves around the murder of Muhammad Munir, with the petitioner, Muhammad Siddiq, convicted under section 304, Part-1, P.P.C. The trial revealed that the incident occurred on January 24, 1977, in Faisalabad, where the petitioner and his cousins allegedly attacked the deceased while he was cutting wheat. The case highlights the importance of eyewitness testimony and the reliability of evidence in legal proceedings. The Supreme Court's decision to grant leave to appeal underscores the judicial system's commitment to ensuring fair trials and the necessity of re-evaluating evidence when convictions are challenged. Key legal principles regarding the admissibility and evaluation of evidence are at the forefront of this case, making it significant in the context of criminal law in Pakistan. The implications of this case extend to future legal proceedings where the quality and integrity of evidence are paramount. Keywords: Supreme Court of Pakistan, murder trial, eyewitness testimon... |
| 2021 SLD 1724, 2021 YLR 1915 | Writ Petition No. 3312 of 2020 , decided on 01.06.2021 | The case revolves around the custody of a minor under the Guardians and Wards Act, 1890. Mst. Shahida Adnan challenged the lower court's decisions regarding visitation rights granted to her former husband, Adnan Haroon. The Lahore High Court, presided by Justice Jawad Hassan, ruled that the emotional well-being of the child necessitated maintaining a relationship with both parents. The court noted that the father could not be treated as an alien in the child's life, and visitation rights are a fundamental aspect of parental responsibility. The judgment underscored the importance of love, care, and parental guidance from both mother and father, ultimately dismissing the petitioner's appeal. This case highlights critical issues surrounding child custody and parental rights, emphasizing the child's welfare as the primary consideration in legal decisions. Keywords such as 'child custody', 'visitation rights', 'Guardians and Wards Act', and 'parental rights' are essential for legal professi... |
| 1967 SLD 393 = (1967) 64 ITR 117 | Writ Appeals Nos. 139 and 140 of 1964 , decided on 18.06.1965 | In the case of Writ Appeals Nos. 139 and 140 of 1964, the Kerala High Court addressed the issue of the authority of State officers acting as Tax Recovery Officers under the Income Tax Act, 1961. The case arose from actions taken by the Income-tax Officer, who sought to recover income tax arrears. The court examined the definitions provided in the Income Tax Act and the subsequent amendments made by the Finance Act of 1963. The core issue was whether actions taken by State officers prior to the formal authorization could be considered valid, especially in light of the retrospective effect implied by the new definitions. The court concluded that without explicit legislative power, such retrospective actions were not valid. This ruling underscores the importance of legislative clarity regarding the powers of tax recovery authorities and the limitations of subordinate legislation. This case is significant for tax law practitioners and highlights the legal principles governing the authority... |