Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1987 SLD 1291, 1987 PLC 650 | Writ Petition No. 1575 of 1979 , decided on 25.01.1983 | In this notable case from the Lahore High Court, the court addressed the issues surrounding the compulsory retirement of Muhammad Saeed Butt, a Line Superintendent. The petitioner challenged the legality of his retirement under the West Pakistan Water and Power Development Authority Act, arguing that the order was without lawful authority. The court found that the petitioner had been treated unfairly by being reverted to a department that could not accommodate him, thereby violating his rights under the Constitution of Pakistan. This case underscores the importance of lawful procedures in employment and the need for governmental bodies to respect judicial rulings. The court's ruling not only reinstated the petitioner but also highlighted the necessity for public entities to act in compliance with legal standards and protect employees' rights.... |
| 2017 SLD 1446 = 2017 CLD 517 | Appeal No. 42 of 2015 , decided on 28.01.2016 | The case revolves around the appeal by Credit Insurance Company Limited against a fine imposed for failure to submit required financial documents. The Securities and Exchange Commission of Pakistan found that the appellant had not complied with legal requirements under the Insurance Ordinance 2000, specifically sections related to the timely submission of audited financial statements. The Commission held that the reasons for delay presented by the appellant were not valid and upheld the penalty. This case highlights the importance of compliance with regulatory obligations and the consequences of repeated non-compliance, making it essential for companies to maintain accurate financial reporting practices. Keywords: financial compliance, regulatory obligations, insurance ordinance, penalties, corporate governance.... |
| 2012 SLD 1276 = 2012 CLD 1082 | Show Cause Notice No.4 (BRL-53) SE/SMD/2001 , decided on 07.03.2012 | This case revolves around the inquiry conducted by the Securities and Exchange Commission of Pakistan (SECP) into the operations of Wasi Securities (SMC-Pvt.) Ltd., following multiple complaints regarding the company's unlawful withdrawal of shares from client accounts. The inquiry revealed significant discrepancies in the company's financial dealings, including the failure to honor an arbitration award and the non-compliance with regulatory requests. Despite several opportunities to present required documentation and cooperate with the inquiry officers, the company and its director, Mr. Wasi Ullah Khan, repeatedly failed to comply, citing a pending winding-up petition as a reason for non-cooperation. Ultimately, the SECP imposed a substantial financial penalty on the company and its director for their deliberate failure to provide necessary information. This case underscores the critical importance of transparency and regulatory compliance in the securities industry, as well as the po... |
| 2002 SLD 701, 2002 CLD 1012 | Civil Petition No.382 K of 2002 , decided on 17.04.2002 | In the landmark case of Civil Petition No.382 K of 2002, the Supreme Court of Pakistan deliberated on the complexities surrounding the encashment of a Bank Guarantee. The case arose when PAK CONSULTING & ENGINEERING (PVT.) LTD. contested the encashment of two Bank Guarantees by PAKISTAN STEEL MILLS amidst ongoing litigation. The Court underscored the independent nature of Bank Guarantees as contracts and established that encashment cannot occur without a clear breach of the contractual obligations defined in the tender documents. The decision emphasized the significance of adhering to specific terms outlined in contracts and the necessity for due legal process before allowing encashment. This ruling contributes significantly to the jurisprudence surrounding commercial contracts and the enforceability of Bank Guarantees in Pakistan, providing a precedent for future cases involving similar legal disputes. The decision serves as a critical reference for legal practitioners, reinforcing th... |
| 1985 SLD 2148, 1985 PLC 796 | 603/1047 of 1984 , decided on 17.02.1985 | In the case of Muhammad Anwar Hussain Chauhan vs. Province of Punjab, the appellant challenged the dismissal from service due to alleged wilful absence. The Service Tribunal analyzed the circumstances surrounding the late submission of leave applications supported by medical certificates. The Tribunal determined that the appellant's actions were deliberate to avoid scrutiny regarding his medical leave. This ruling underscores the importance of adhering to procedural requirements and the consequences of misconduct within civil service employment. Keywords such as 'civil service misconduct', 'medical leave regulations', and 'Punjab Service Tribunal' are essential for SEO optimization of this case summary. The decision emphasizes the legal standards governing civil servant conduct and the implications of non-compliance with leave protocols.... |
| 1985 SLD 82, 1985 PTD 515 | Income-tax Cases No. 303, 304, 305, 318 and 319 of , decided on 26.11.1984 | This case concerns the interpretation and application of the Income Tax Act, 1922, specifically sections 46(1) and 66(1). The Sindh High Court addressed the legality of penalties imposed by the Income Tax Officer for tax defaults. The Tribunal's decision to vacate the penalty was upheld, establishing a precedent for similar cases. Key issues included the legal grounds for penalty imposition and the rights of taxpayers in challenging such penalties. The case cited several precedents, reinforcing the importance of judicial consistency in tax matters. As tax regulations evolve, this case remains significant for understanding taxpayer rights and administrative practices. Keywords like 'income tax law,' 'penalty imposition,' and 'taxpayer rights' are crucial for SEO optimization, ensuring visibility in legal discussions and research.... |
| 2007 SLD 2750, 2007 CLD 1456 | D-181 of 2007 , decided on 30.07.2007 | The Sindh High Court's ruling in Special High Court Appeal No.D-181 of 2007 centered around the interpretation of the State Bank of Pakistan BPD Circular No.29 dated 15-10-2002. The appellants, Messrs A.I. BROTHERS (PVT.) LTD., argued that they were entitled to the benefits of the circular, despite the trial court's ruling to the contrary. The core of the argument was that the failure to make the requisite 10% payment was not due to any action on their part but was instead a result of the respondents' erroneous claims. This case highlights the importance of understanding circulars issued by banking authorities and their implications for businesses. The court's decision underscores the need for careful examination of claims made by financial institutions against appellants seeking relief under these regulations. Keywords: Sindh High Court, BPD Circular No.29, banking regulations, legal appeal, financial institutions, business rights.... |
| 2019 SLD 94, 2019 PLJ 41 | C.P. No. 3095 of 2017 , decided on 15.08.2018 | This case revolves around the dissolution of marriage and the financial responsibilities of a husband towards his former wife and child. Muhammad Asim appealed against decisions that awarded maintenance and haq mehr to his ex-wife, Mst. Samro Begum, following their divorce. The Supreme Court of Pakistan ruled against Asim, insisting on the importance of income disclosure for fair maintenance assessments. The Court noted that non-disclosure could lead to adverse inferences about a party's financial capacity. The judges stressed that financial obligations must be met to support children and former spouses adequately. The ruling serves as a critical reminder of the legal standards governing family law, particularly in the context of maintenance and marital dissolution. Keywords include maintenance, family law, divorce, haq mehr, and financial disclosure.... |
| 2011 SLD 431, 2011 PLD 531 | Writ Petitions Nos. 1110, 1111, 1112, 1115, 1116 a , decided on 13.06.2011 | In the case of Writ Petitions Nos. 1110 to 1117 of 2011, the Lahore High Court addressed the issue of eviction proceedings under the Punjab Rented Premises Ordinance. The primary focus was on whether the tenant's one-day delay in rent payment constituted wilful default. The court determined that wilful default must be intentional and deliberate, and a minor delay due to misunderstanding of legal obligations does not meet this standard. The ruling emphasized tenant rights and the importance of clear communication regarding rent payments. This decision is significant in landlord-tenant disputes, highlighting the need for landlords to provide clear guidance on payment deadlines to avoid unjust evictions. The case references several precedents that support the notion that not all delays in rent payment are wilful, especially when caused by ignorance or misunderstanding of legal requirements. Keywords include 'eviction proceedings', 'wilful default', 'tenant rights', and 'Punjab Rented Prem... |
| 2009 SLD 2441 = (2009) 311 ITR 16 | TAX CASE APPEAL No. 333 OF 2004 , decided on 13.08.2007 | In the case of Commissioner of Income Tax v. S.M.S. Gardens, the Madras High Court addressed the issue of business expenditure under Section 37(1) of the Income-tax Act, 1961. The primary contention was whether the Assessing Officer correctly excluded the costs associated with lifts, escalators, and other amenities in determining the unit cost of property sold by the assessee, a firm engaged in constructing and selling commercial and residential flats. The Tribunal had previously ruled in favor of the assessee, stating that the amenities were integral to the property sold and thus should not have been excluded. The High Court agreed with this finding, emphasizing that the amenities were commonly enjoyed by all purchasers, making the Assessing Officer's exclusion unjustified. The court's ruling reinforces the principle that costs directly associated with property amenities should be considered in income calculations, ensuring fair treatment of businesses in the property sector. The deci... |
| 2010 SLD 2943, 2010 PCRLJ 1747 | Criminal Miscellaneous Bail Petition No. 292 of 20 , decided on 02.08.2010 | In the case of Criminal Miscellaneous Bail Petition No. 292 of 2010, the Peshawar High Court addressed the bail application of Shaukat Hussain, who was arrested on charges of narcotics possession. The court found that the petitioner was apprehended with a significant quantity of heroin and had a history of similar offenses, indicating a pattern of illegal activity related to drug trafficking. Despite the defense's arguments regarding procedural irregularities in the search and seizure process, the court determined that the overwhelming evidence of the petitioner's involvement in narcotics made him a significant risk if released on bail. The ruling underscored the court's stance against narcotics offenses and the importance of upholding the law to protect society from drug-related crimes. The decision highlights the challenges faced in the judicial system concerning habitual offenders and the stringent measures necessary to combat drug trafficking in the region. This case serves as a pr... |
| 2012 SLD 2571, 2012 YLR 2391 | Criminal Miscellaneous No. 1714 of 2011 , decided on 21.11.2011 | In the case of Gul Said vs. The State, the Peshawar High Court addressed a bail petition under section 497(2) of the Criminal Procedure Code. The petitioner, charged under sections 302, 324, and 34 of the Penal Code, sought relief on the grounds of alibi and lack of evidence. The court found the FIR lodged promptly within 45 minutes of the incident, eliminating false implication concerns. The nature of the incident, with the accused being a relative of the complainant, and the direct charges against him further solidified the decision to deny bail. The court noted that contradictions in evidence and the plea of alibi would be resolved during the trial, underscoring the importance of evidence evaluation at the appropriate stage. This case highlights the critical aspects of bail applications in serious criminal charges and the judicial emphasis on thorough evidence examination at trial rather than pre-trial stages.... |
| 1960 SLD 225, 1960 PTD 191 | Estate Duty Ref. No. 1 of 1958 , decided on 03.11.1958 | This case revolves around the application of estate duty on wakf properties created by Aishabai Muhammad Ibrahim. The Bombay High Court examined whether the entire wakf property, including a specific sum reserved for maintenance, was subject to estate duty. The ruling clarified the interpretation of 'passing' in relation to estate duty, emphasizing that the entire value of properties subject to a wakf is chargeable to duty upon the settlor's death. This decision is significant for understanding how settlements are treated under the Estate Duty Act, particularly in the context of Muslim law where wakfs are involved. The court's reasoning highlights the importance of legislative clarity in matters of taxation, especially concerning properties that are deemed to pass upon death. This case is crucial for legal practitioners dealing with estate planning and tax implications of wakfs, providing insights into the intersection of Islamic law and Indian tax legislation.... |
| 1987 SLD 2952 = (1987) 164 ITR 730 | This case revolves around the interpretation of Section 68 of the Income-tax Act, 1961 regarding cash credits. The assessee claimed that certain cash amounts recorded in its books were genuine loans, supported by confessional statements from its creditors. The Tribunal reviewed the evidence and upheld the genuineness of these loans, stating that the onus of proof was met. The case highlights the importance of evidence appreciation in tax law and the responsibilities of the taxpayer to substantiate claims of cash credits. The decision emphasizes that the question of proving the genuineness of loans is a factual matter, and the absence of perversity in the Tribunal's findings solidifies the ruling. This case serves as a significant reference for similar tax disputes involving cash credits and evidentiary standards under the Income-tax Act.... | |
| 1981 SLD 2375, 1981 PLC 729 | Application No. KAR-852 of 1980 , decided on 20.01.1981 | This case revolves around the procedural validity of bond forfeiture under the Industrial Relations Ordinance and Criminal Procedure Code. Maqbool Hussain, as the surety for accused Abdul Waheed Khan, faced a forfeiture order without being given a chance to show cause. The Labour Appellate Tribunal highlighted the mandatory nature of the procedural steps outlined in Section 514, which necessitates a clear sequence of actions before imposing penalties on sureties. The Tribunal's decision to remand the case underscores the significance of adherence to legal procedures to safeguard the rights of individuals involved in judicial processes. For legal practitioners, this case serves as a vital reminder of the importance of following due process in bond-related matters, ensuring that all parties receive a fair opportunity to present their cases. This ruling contributes to the ongoing discourse on industrial relations and the legal frameworks governing surety bonds, reinforcing the need for cl... |
| 2019 SLD 2688, 2019 PLJ 1427 | Crl. Appeal No. 1803 of 2014 , decided on 22.05.2019 | In the case of Crl. Appeal No. 1803 of 2014 before the Lahore High Court, the appellant Muhammad Afzaal challenged his conviction under Section 376(1) of the Pakistan Penal Code for the alleged rape of a six-year-old girl, Isra. The appeal was heard by Justice Muhammad Waheed Khan, who noted significant flaws in the prosecution's case, particularly the failure to present key evidence during the trial. The court underscored the importance of adhering to legal protocols, emphasizing that any evidence not disclosed to the accused during their statement cannot be used for conviction. As a result, the court acquitted the appellant, demonstrating the legal principle that the prosecution must prove its case beyond a reasonable doubt. This case highlights the critical need for due process in criminal proceedings and reinforces the rights of the accused to a fair trial. Keywords such as 'criminal appeal', 'rape case law', 'due process', and 'fair trial rights' are pertinent in analyzing this ca... |
| 2022 SLD 1573, 2022 PLJ 382 | W.P. No. 31145 of 2021 , decided on 24.05.2021 | This case revolves around the preventive detention of Hafiz Saad Hussain Rizvi, the Ameer of Tehreek-e-Labaik Pakistan (TLP), under the Punjab Maintenance of Public Order Ordinance, 1960. The Lahore High Court examined the grounds for his detention, which included allegations of inciting violence and public disorder. The court determined that the government had acted within its rights to ensure public safety, referencing constitutional provisions that allow for preventive measures in the face of credible threats to peace. The ruling emphasized the balance between individual liberties and the state's responsibility to maintain order, reinforcing the legal framework surrounding preventive detention. This case is significant in the context of civil rights, governmental authority, and public safety, highlighting ongoing issues related to political activism and state responses in Pakistan.... |
| 1986 SLD 909, 1986 SCMR 1508 | Criminal Review Petition No. 15 in Criminal Appeal , decided on 02.06.1986 | In this significant case from the Supreme Court of Pakistan, the review petition filed by Sardar Muhammad challenges the previous ruling that reduced Muhammad Akbar's death sentence to life imprisonment. The court meticulously reviewed the grounds for the original decision, focusing on the false nature of the allegations against the accused. The ruling emphasizes the importance of due process and the necessity for the State's involvement in such critical matters. The court's decision to dismiss the review petition underscores its commitment to justice and the integrity of the judicial process. This case highlights the legal principles surrounding review petitions, the role of the State, and the impact of false allegations in criminal proceedings. Keywords such as 'Supreme Court of Pakistan', 'review petition', 'criminal law', and 'false allegations' reflect the trending topics within legal discourse, making this case relevant for ongoing discussions in the legal community.... |
| 2019 SLD 770, 2019 CLD 294 | Civil Petition No. 2669 of 2016 , decided on 31.10.2018 | This case revolves around the winding-up petition of CONTROL RISK (PVT.) LTD. by the Additional Registrar of the Companies Registration Office under the Companies Ordinance, 1984. The petitioner company was found to be conducting business activities that exceeded the limits set by its Memorandum of Association, specifically involving security services that posed potential risks to national security. The Supreme Court, in its ruling, affirmed the High Court's decision to wind up the company, highlighting the importance of adhering to the legal framework governing company operations. The ruling clarified the roles and powers granted to the registrar and the SECP under the Companies Ordinance. The court's decision reinforces the significance of compliance with statutory obligations and the necessity for companies to operate within the scope of their MOA. This case highlights critical aspects of corporate governance and the regulatory framework in Pakistan, ensuring that companies adhere t... |
| 1984 SLD 527, 1984 SCMR 465 | 1983 Criminal Appeals Nos. 57 and 58 of 1978 , decided on 27.11.1983 | This case revolves around the brutal murder of Muhammad Siddiq and the subsequent appeals by the convicted appellants Muhammad Sadiq and Muhammad Ashraf. The Supreme Court of Pakistan evaluated the evidence presented, including eyewitness accounts and the recovery of blood-stained clothing and weapons from the accused. The court highlighted the importance of corroborative evidence and the credibility of witnesses, ultimately affirming the convictions based on the established facts of the case. The decision underscores the legal principles surrounding murder, unlawful assembly, and the criteria for evaluating witness reliability. The ruling serves as a significant reference in criminal law, particularly in cases involving multiple defendants and the complexities of eyewitness testimony.... |
| 1999 SLD 393 = 1999 PTD 2765 | I.T.A. No.3245/LB of 1998 , decided on 29.04.1999 | In the case concerning the Income Tax Ordinance, 1979, the Appellate Tribunal Inland Revenue reviewed the penalty imposed on the appellant for not furnishing statutory statements. The tribunal found that the penalties imposed under sections 50(1) and 50(4) were inappropriate as the appellant was not engaged in providing services that would necessitate such filings. The legal framework was carefully examined, highlighting that penalties can only be imposed under express provisions of law. The ruling emphasized the importance of specificity in legal statutes and the requirements for filing. This decision serves as a precedent for similar cases where penalties for non-compliance may be challenged based on the nature of the taxpayer's operations and the applicability of tax laws. The ruling is significant for tax practitioners and businesses, underscoring the necessity for clarity in tax law compliance and the potential for challenging penalties that do not adhere to established legal stan... |
| 2021 SLD 2633, 2021 SCMR 1467 | Criminal Petition No. 486 of 2021 , decided on 17.06.2021 | In the significant case of Criminal Petition No. 486 of 2021, the Supreme Court of Pakistan addressed the crucial issues surrounding bail in serious criminal allegations. The petitioner, Rafeed Niaz, was accused of attempted murder under sections 324 and 427 of the Penal Code. The court scrutinized the medical evidence presented, finding it deficient in detailing the grievous nature of the injury sustained by the complainant, thereby questioning the strength of the prosecution's case. The court emphasized the importance of a thorough investigation and the rights of the accused, leading to the decision to grant bail and allow the petitioner to remain free until the trial's conclusion. This ruling underscores the balance between public safety and individual rights, making it a pivotal reference in future cases involving similar circumstances. Keywords include bail, Criminal Procedure Code, Supreme Court, attempt to murder, legal rights, and justice.... |
| 1994 SLD 1119, 1994 CLC 119 | Revision Application No. 125 of 1984 , decided on 13.07.1993 | This case revolves around the conflict between Wali Muhammad Shah, a tenant of a Waqf property, and the Auqaf Department regarding his status as an authorized occupant. The applicant had been certified by the Auqaf Manager as an occupant and had paid rent accordingly. However, the Auqaf Administrator later claimed the applicant was an unauthorized occupant. The Sindh High Court ruled that without a formal inquiry and determination, the applicant could not be classified as unauthorized. The court emphasized the importance of due process and the need for the Auqaf Department to provide adequate evidence to support its claims. This case highlights the legal protections afforded to tenants under the West Pakistan Waqf Properties Ordinance, particularly in relation to eviction processes and the jurisdiction of civil courts. The court's decision reinforces the principle that administrative actions must be substantiated by clear evidence and proper legal procedure, ensuring the rights of tena... |
| 2004 SLD 2924, (2004) 270 ITR 157 | M.I.T.A No. 5 OF 2003 , decided on 05.02.2003 | In the case of Commissioner of Income Tax v. Mehrotra Brothers, the Madhya Pradesh High Court addressed the application of Section 263 of the Income-tax Act, 1961, concerning the revision of orders that are prejudicial to the revenue's interest. The Commissioner challenged the assessment order on grounds of inadequate inquiry into the genuineness of certain cash credits. However, the Tribunal determined that the assessee had adequately explained the cash credits and had met the burden of proof. The Department's failure to present evidence to counter the assessee's claims led to the conclusion that the cash credits were not income. Consequently, the appeal was dismissed, affirming the Tribunal's decision. This case highlights the importance of evidence in tax assessments and the burden of proof on the Department when challenging such assessments.... |
| 1989 SLD 849, 1989 SCMR 992, 1989 SLD 1405 | Petition for Leave to Appeal No.367 of 1988 , decided on 23.01.1989 | In the landmark case of Muhammad Afzal Zullah, Javid Iqbal, and Usman Ali Shah, the Supreme Court of Pakistan addressed a significant legal question regarding bail in a double murder case. The petitioners, represented by advocates Sh. Ijaz Ali and M. Aslam Uns, sought leave to appeal against the Lahore High Court's refusal to grant bail on statutory grounds of delay. The Court deliberated on the constitutional provisions under the Constitution of Pakistan, 1973, particularly Section 185(3), alongside relevant laws including the Criminal Procedure Code and the Penal Code. The decision underscored the importance of judicial precedents, particularly referencing Mounder and others v. The State, highlighting the necessity for a fair hearing and consideration of the petitioners' circumstances. This case is pivotal in understanding the legal frameworks governing bail and the rights of accused individuals within the judicial system of Pakistan. The ruling sets a precedent for future cases wher... |
| 1956 SLD 158, 1956 PLD 1068 | Writ Petition No. 72 of 1956 , decided on 09.10.1956 | In the landmark case of Writ Petition No. 72 of 1956 decided by the Lahore High Court, the Court addressed the validity of the Punjab Road Transport Board Rules, 1952, which had not been laid before the Provincial Legislature as mandated by the Motor Vehicles Act, 1939. The petitioner, Muhammad Nawaz Khan, challenged his suspension based on these rules, arguing their invalidity due to procedural non-compliance. The Court's decision underscored the necessity for legislative oversight in delegated legislation to uphold democratic principles and protect the rights of individuals. This case has significant implications for administrative law and the enforcement of procedural requirements within governmental frameworks. The ruling not only reinstated the petitioner but also reaffirmed the importance of adhering to legislative processes to prevent arbitrary governance. Keywords such as 'delegated legislation', 'legislative scrutiny', and 'administrative law' are crucial for understanding the... |
| 1982 SLD 53, 1982 PTD 241, (1982) 45 TAX 275 | Income tax Reference No. 377 of 1977 , decided on 22.07.1981 | This case revolves around the interpretation of taxable income under the Income Tax Act, 1961. The Gujarat High Court examined whether amounts received by the assessee, a partnership firm engaged in land transactions, constituted taxable income for the assessment year 1971-72. The core issue was whether the receipt of earnest money and part payment prior to the execution of sale deeds could be considered as income. The court concluded that income tax is applicable only when a sale is completed and the title is transferred, aligning with the principles of commercial trading and accounting. The decision underscores the importance of actual sales transactions in determining taxable income, thereby providing clarity on the treatment of advance payments in real estate transactions. This case is significant for tax professionals and businesses involved in property transactions, as it delineates the boundaries of income recognition in accordance with the law.... |
| 2001 SLD 2478 = 2001 CLC 988 | Regular First Appeals Nos.68 and 69 of 1997 , decided on 13.03.2001 | This case revolves around the ownership and compensation of land acquired under the Land Acquisition Act (I of 1894). The appellants claimed ownership through a gift mutation from their grandfather, while the respondents asserted ownership via a sale deed. The court evaluated the validity of both claims, focusing on the essential elements of a valid gift and property transfer. The ruling emphasized the necessity of possession transfer and proper documentation in establishing ownership rights. In the end, the court affirmed the respondents' rights to compensation for the acquired land, highlighting the importance of credible evidence in property disputes.... |
| 2023 PLJ 121, 2023 SLD 1074 | C.A. No. 339 of 2016 , decided on 23.06.2022 | This case involves a dispute regarding the ownership and redemption of a mortgage on land under the Displaced Persons (Land Settlement) Act, 1958, and the Transfer of Property Act, 1882. The Appellants, descendants of the original mortgagor, claimed that they had redeemed the mortgage in 1892 but faced legal challenges when the land was treated as evacuee property after the partition of India. The Supreme Court found that the Appellants did not pursue their rights through the appropriate channels and that their suit was time-barred. The ruling emphasizes the importance of jurisdictional authority and the necessity for claimants to follow the established legal processes for resolving property disputes, particularly in cases involving historical land settlements and mortgage rights. This case highlights the complexities of property laws in Pakistan, especially in the context of land ownership disputes arising from historical events such as the partition.... |
| 1933 SLD 41, (1933) 1 ITR 169 | 12042 | This case revolves around the provisions made by two brothers for their sons, executed through mutual deeds. The court scrutinized these arrangements under the Finance Act, 1922, specifically Section 20(1)(c). The primary legal question was whether the arrangements constituted dispositions subject to taxation. It was noted that the brothers' actions were a coordinated effort to secure their children’s financial futures, which raised complexities regarding tax liabilities. The judgment clarified that despite the brothers being trustees, the substance of the arrangements was more significant than the form. This case highlights critical issues in tax law, especially concerning familial arrangements and their implications under taxation statutes. Keywords such as 'Finance Act', 'disposition', 'tax law', and 'financial provisions' are relevant in this context, reflecting ongoing discussions in legal circles about the interpretation of tax statutes and familial financial planning. Understand... |
| 1972 SLD 345, 1972 SCMR 693 | Civil Appeal No. 17-P of 1970 , decided on 18.12.1972 | In the landmark case of Civil Appeal No. 17-P of 1970, the Supreme Court of Pakistan addressed critical issues surrounding the doctrine of laches in administrative law. The case arose when Abdul Qayum Khan challenged his compulsory retirement from government service, which he claimed was unjust. The Court examined the circumstances leading to the delay in filing the writ petition, emphasizing that the extensive three-year gap between the retirement order and the petition filing was significant. The Court highlighted that the respondent had accepted the retirement order by applying for benefits, which demonstrated acquiescence. This case sets a precedent for future administrative law cases, reinforcing the principle that delay and acceptance of an administrative decision can bar a party from later challenging that decision. The decision is pivotal for understanding the limits of judicial review in administrative matters, particularly in cases involving government employees and the impli... |
| 2021 SLD 2655, 2021 CLC 1931 | Miscellaneous Appeal 03 of 2021 , decided on 03.06.2021 | In the case of Jiangsu Dajin Heavy Industry Co. Ltd. vs. Port Qasim Authority, the Sindh High Court addressed the issue of public procurement laws, specifically focusing on the evaluation criteria set forth in the Public Procurement Rules, 2004. The appellant, Jiangsu Dajin Heavy Industry, participated in a bidding process for the supply of pilot boats and tugs but was disqualified due to non-compliance with the technical evaluation requirements, primarily the lack of a local bank guarantee. The court upheld the procuring agency's right to impose such conditions, stating that all bidders must adhere to the established rules. The decision reinforced the importance of transparency and compliance in public procurement, ensuring that all parties understand the terms before bidding. This case highlights the critical nature of technical qualifications in procurement processes, emphasizing that financial offers alone cannot substitute for meeting the specified criteria. The ruling serves as a... |
| 2015 SLD 1107, 2015 PLJ 346 | W.P. No. 9543 of 2013 , decided on 16.12.2014 | This case revolves around the interpretation of 'Qarz-e-Hasna' within the context of criminal liability for cheque bouncing under Pakistani law. The Lahore High Court addressed the implications of the Criminal Procedure Code and the Pakistan Penal Code, focusing on the distinction between civil and criminal liability. The ruling clarified that issuing a cheque as a guarantee for a loan, particularly under the Islamic concept of 'Qarz-e-Hasna', does not amount to dishonesty or criminal conduct. This landmark decision emphasizes the importance of understanding the nature of financial obligations in Islamic finance and its legal repercussions, providing guidance for future cases involving similar issues. Keywords such as 'Qarz-e-Hasna', 'cheque bounce', 'criminal liability', 'Lahore High Court', and 'Islamic finance' are essential for SEO optimization, targeting legal professionals and scholars interested in financial law and its intersection with Islamic principles.... |
| 0000 SLD | D-2741 of 2016 , decided on 01.01.2022 | This case, decided by the Sindh High Court, addresses significant legal issues pertaining to the interpretation of laws and the rights of the parties involved. The court's decision is pivotal in understanding the application of legal principles in similar future cases. The case highlights the importance of fair representation and the role of legal counsel in ensuring that justice is served. Key legal concepts discussed in this case include due process, rights of the defendants, and the standards of evidence required in court proceedings. The court's ruling serves as a precedent for future cases and underscores the necessity for clarity in legal interpretations. As legal professionals and scholars analyze this case, it becomes evident that the decision will have lasting implications on the legal landscape. The court's approach in handling the case reflects a commitment to upholding the rule of law and ensuring that all parties receive a fair hearing. This case is a critical reference po... |
| 2002 SLD 1220, 2002 SCMR 677 | Civil Appeal No. 1479 of 1999 , decided on 19.03.2001 | This case revolves around the issue of delay in filing a civil appeal related to land acquisition. The Supreme Court of Pakistan reiterated the importance of adhering to the Limitation Act, which governs the timelines for legal proceedings. The decision highlighted that the Government's status does not exempt it from the same scrutiny applied to ordinary litigants concerning delays. The ruling serves as a precedent for future cases, emphasizing that the courts must dismiss applications that do not meet the time limits set forth in the law, regardless of the merits of the case. The Court's ruling is significant in ensuring that all parties, including governmental entities, are held to the same standards in legal proceedings. This case underscores the principles of justice and fairness in the legal system, ensuring that all litigants are treated equally under the law.... |
| 1999 SLD 447, 1999 PTD 3103, (1998) 229 ITR 325 | Income-tax Reference No.456 of 1995 , decided on 08.07.1997 | In the landmark case of Income-tax Reference No.456 of 1995, the Bombay High Court addressed the complex issue surrounding the disallowance of business expenditure related to travel and hotel accommodations under the Income Tax Act, 1961. The court examined Section 37(3) and Rule 6-D of the Income Tax Rules, 1962, which impose ceilings on such expenditures. The case arose when the Income-tax Officer computed a disallowance based on total expenditures rather than on a per-trip basis, leading to discrepancies in allowable deductions. In its judgment, the court clarified that deductions should be calculated per day, considering various factors such as the employee's salary, location of stay, and whether accommodations were provided free of charge. The decision underscored the importance of adhering to specified limits and conditions, ensuring compliance with the law while allowing businesses to claim legitimate travel-related expenses. This case is significant for tax practitioners and co... |
| 2017 SLD 2328 = 2017 MLD 876 | Writ Petition No. 1447 of 2010 , decided on 19.11.2015 | In the case of Writ Petition No. 1447 of 2010, the Lahore High Court addressed a dispute concerning the maintenance allowance for minors under the Family Courts Act, 1964. The court evaluated the decision of the appellate court which had increased the maintenance allowance from Rs. 5,000 to Rs. 10,000 per month for each minor, based on their needs and the financial capacity of the father, who was living abroad with a monthly income of Rs. 100,000. The case highlighted the importance of ensuring adequate financial support for minors, particularly in the context of rising costs of education and healthcare, especially for a minor suffering from cancer. The court ruled that the Family Court's initial allowance was insufficient and upheld the appellate court's discretion to modify the maintenance amount without the minors filing a separate appeal. This decision reinforces the court's role in ensuring that children's rights to maintenance are protected and that parents fulfill their financia... |
| 2007 SLD 1216, 2007 MLD 1236 | Civil Revision No. 820 of 2005 , decided on 06.03.2007 | The case revolves around the applicability of the rule of lis pendens under Section 52 of the Transfer of Property Act, 1882, in the context of a partition suit. The petitioner, Muhammad Shafi, contested the decisions made regarding the partition of land involving his co-sharers, particularly concerning the transactions that occurred during the pendency of the partition proceedings. The court emphasized that any transactions occurring during this time would not alter the rights established by the earlier decisions made by the Revenue Officer. The ruling reinforces the principle that pending litigation must be respected in property dealings, thus ensuring equity in land ownership. This case is significant for its interpretation of property law and the protection of rightful ownership amidst ongoing legal disputes.... |
| 1972 SLD 333, 1972 SCMR 627 | Civil Petition for Special Leave to Appeal No. 61- , decided on 07.12.1972 | The case revolves around the application for a declaration of property status under the Pakistan Administration of Evacuee Property Act, 1957. The Supreme Court's decision emphasized the importance of judicial discretion in the condonation of delays under the Limitation Act. The petitioners, heirs of a wealthy landlord, argued that they were unaware their property was classified as evacuee property due to historical circumstances involving litigation and mismanagement of records by authorities. The Court upheld the Custodian's findings, emphasizing the need for accurate record-keeping and understanding of property rights, especially in cases involving evacuee property. The ruling illustrates the balance between legal procedure and substantive justice, reinforcing the idea that laws are meant to serve justice rather than serve as mere procedural hurdles.... |
| 2023 SLD 414, 2023 PLC 277 | Writ Petition No.64-M of 2019 , decided on 17.11.2020 | This case revolves around the pension rights of former employees of the University of Malakand. The petitioners, who were employed as Class-IV staff, contested the university's refusal to grant them pensions based on the argument that their temporary service was not counted towards the minimum qualifying service required for pension benefits. The court analyzed the West Pakistan Civil Services Pension Rules, 1963, which stipulate that temporary and officiating service should be considered for pension eligibility. The ruling clarified that the language of both the pension rules and the university’s service statutes must be interpreted in a way that honors the intent of ensuring fair pension rights for long-serving employees. This decision is significant for similar cases where employees face denial of pension benefits despite significant lengths of service. It highlights the importance of adhering to the established rules regarding pension entitlements, ensuring that employees are treat... |
| 1987 SLD 318, 1987 SCMR 351 | Criminal Appeals Nos. 101 of 1978 and 191 of 1980 , decided on 04.11.1986 | This case revolves around the criminal appeals of Jahaz Khan and others concerning a murder conviction. The Supreme Court of Pakistan assessed the evidence presented, including eyewitness accounts and forensic evidence, leading to the conclusion that while Jahaz Khan was guilty of murder, the other accused lacked sufficient evidence against them. The court's decision to impose a life sentence instead of the death penalty reflects its judicial discretion in sentencing based on the particulars of the case. The case illustrates fundamental principles of criminal law, particularly the weight of corroborative evidence and the standards required for conviction. The ruling reinforces the legal standards for assessing eyewitness reliability and the importance of forensic evidence in criminal trials. This case serves as a significant legal precedent in the interpretation of the Penal Code and the Criminal Procedure Code, emphasizing the judicial system's commitment to justice through careful ev... |
| 2001 SLD 509, 2001 PTD 3303, (1999) 240 ITR 443 | Tax Case No.489 of 1985 (Reference No.327 of 1985) , decided on 24.02.1997 | This case revolves around the computation of capital gains in relation to the transfer of shares, specifically focusing on the treatment of bonus shares under the Indian Income Tax Act, 1961. The Madras High Court's decision clarifies that the cost of bonus shares should not be arbitrarily assigned but rather determined by a methodical approach that spreads the cost of original shares over the bonus shares. This case is significant for taxpayers and tax practitioners as it reinforces the legal principles guiding capital gains taxation. The ruling draws on established precedents, ensuring that taxpayers have a clear framework for understanding their tax obligations when dealing with share transactions. Key keywords for SEO include 'capital gains tax', 'bonus shares', and 'Income Tax Act 1961', which are trending topics in tax law discussions.... |
| 2012 SLD 3312, (2012) 345 ITR 51 | IT APPEAL No. 511 OF 2011 , decided on 30.09.2011 | In the case of IT APPEAL No. 511 OF 2011, the Delhi High Court addressed the issue of penalty imposition under the Income-tax Act, 1961, specifically focusing on the limitations set forth in section 275(1)(a). The case arose from the Assessing Officer's disallowance of certain expenditures claimed by the assessee, leading to the initiation of penalty proceedings. The court examined the timeline of events, confirming that the penalty was levied within the six-month period following the Tribunal's order. By interpreting the relevant sections of the law, the court reinforced the importance of adhering to statutory deadlines for penalty imposition, thus providing clarity for future cases involving similar issues. This ruling is pivotal for understanding the interplay between the timing of appeals and the imposition of penalties, a crucial aspect for taxpayers and tax professionals alike.... |
| 1990 SLD 325, 1990 PLD 352 | C.P.No.25-Q of 1989 , decided on 10.10.1989 | This case revolves around the electoral process in Pakistan, specifically addressing issues of election malpractice during the general elections in Balochistan. The Supreme Court examined the implications of a serious violation of electoral laws and how these violations affect the legitimacy of election results. The court determined that despite reported violations in a few polling stations, the overall election results were clear and should not be annulled. This ruling reinforces the principle that electoral integrity must be balanced with the need to respect the electorate's wishes. The decision is significant for future electoral disputes in Pakistan, emphasizing a fair balance between maintaining electoral integrity and preventing frivolous challenges to election results. Keywords: electoral process, election malpractice, Supreme Court of Pakistan, Balochistan elections, legal precedent.... |
| 2013 SLD 1828 = 2013 PLC 440 | D-252 of 2011 , decided on 05.09.2012 | In the case of D-252 of 2011, the Sindh High Court addressed issues regarding amendments in promotion rules for civil servants in Sindh. The petitioners, including Akhtar Khan Khattak and others, challenged the validity of the new promotion policy which classified employees based on their educational qualifications. The court held that the government has the right to amend rules and that such changes apply prospectively. The ruling highlighted the importance of evaluating employees not only on past performance but also on their ability to take on higher responsibilities. This case underscores the significance of lawful amendments in civil service regulations and the role of the judiciary in upholding these changes. The decision reaffirms the authority of the government in determining promotion criteria while ensuring that classifications are rational and reasonable.... |
| 1988 SLD 5, 1988 PTD 22 | I. T. As. Nos. 263, 264 and 269/ KB of 1983-84 , decided on 18.10.1987 | The case revolves around the determination of annual letting value under the Income Tax Act, 1922, specifically Section 9(2). The Income Tax Appellate Tribunal addressed the burden of proof on the Income Tax Officer (I.T.O.) to justify any changes to the annual letting value, especially when previous assessments were based on values set by other authorities such as the Excise and Taxation Department. The Tribunal ruled that actual rent received cannot solely dictate the annual value without considering the past history of assessments. This case underscores the significance of adhering to established practices unless substantial new evidence is presented, ensuring fair taxation practices. It reflects ongoing discussions about reasonable rental values and the complexities involved in tax assessments, making it a critical reference point in tax law. Keywords include 'Income Tax Appellate Tribunal', 'annual letting value', 'Income Tax Act', 'reasonable rent', 'tax assessment', and 'burden ... |
| 1959 SLD 109, 1959 PLD 869 | Criminal Revision No. 487 of 1958 , decided on 22.07.1959 | This case revolves around the interpretation of the Criminal Procedure Code (V of 1898), specifically Section 208 concerning the obligations of a Magistrate in criminal proceedings. The Lahore High Court addressed the issue of whether a Magistrate could refuse to summon defence witnesses based on procedural grounds. The Court held that a Magistrate must allow the accused to present their defence witnesses and cannot dismiss such requests merely because those witnesses might be examined in a higher court later. This case underscores the importance of ensuring that the rights of the accused are protected throughout the legal process. The ruling clarifies that the obligation to consider defence evidence is a critical aspect of fair trial standards, thereby reinforcing the principles of justice within the judicial system. Keywords such as 'Criminal Procedure Code', 'Magistrate's duty', 'defence evidence', and 'rights of the accused' are pivotal in understanding the implications of this dec... |
| 1943 SLD 2, (1943) 11 ITR 610 | D-2741 of 1943 , decided on 01.01.1943 | This landmark case from the Madras High Court revolves around the interpretation of the Income-tax Act, 1961, and the Indian Income-tax Act, 1922, particularly Sections 188, 159, 26(2), and 24-B. The case was initiated following the death of an assessee engaged in a money-lending business, which left behind three widows as heirs. The core issue was the assessment of income derived from the business after the owner's death. The Income Tax Officer (ITO) initially assessed the entire estate, including business profits, on the receivers. However, the Tribunal ruled that the three widows succeeded to the business, and thus, income for the previous year was assessable under Section 26(2). The decision emphasized the importance of understanding succession in business and tax liabilities, making it a crucial reference for future cases. The ruling underscored that tax obligations follow ownership rights and that provisions of the Income-tax Act must be applied to ensure fair taxation, particula... |
| 2004 SLD 2118, 2004 CLD 1117 | C.M. No.666 B of 2001 in C.O.S. No.28 of 2000 , decided on 04.07.2002 | This case involves the execution of a compromise decree between Habib Bank Limited and Service Fabrics Limited, where the bank sought to recover a substantial amount due under various financial facilities. The court examined the obligations defined in the Financial Institutions (Recovery of Finances) Ordinance, 2001, particularly regarding the rescheduling and restructuring of financial agreements. It was determined that the judgment debtors had defaulted on their payment obligations, and the bank had appropriately fulfilled its contractual duties. The decision underscores the legal framework surrounding financial recovery, emphasizing the enforceability of compromise decrees in financial disputes. Keywords such as 'financial recovery,' 'compromise decree,' 'banking obligations,' and 'legal execution' are relevant in the context of this case, reflecting trending topics in financial law and legal practices.... |
| 1988 SLD 962, 1988 PLC 261 | RI-23 of 1987 , decided on 18.03.1987 | This case involves a dispute regarding the invalidity pension under the Employees Old Age Benefits Act, 1976. The Labour Appellate Tribunal addressed the jurisdictional issues pertaining to the Labour Court's handling of the grievance petition. The Tribunal clarified that the Labour Court's jurisdiction is confined to disputes between employers and employees and that the grievance petition, being under section 23 of the Employees Old Age Benefits Act, was not within the Labour Court's purview as it was improperly treated under section 25-A of the Industrial Relations Ordinance, 1969. This case emphasizes the importance of understanding the correct legal framework and jurisdiction applicable to grievance petitions in labor law. Keywords: Labour Court, Invalidity Pension, Employees Old Age Benefits Act, Jurisdictional Issues, Grievance Petitions.... |
| 1984 SLD 1199, 1984 PLC 479 | GA-281 of 1983 , decided on 23.01.1984 | This case revolves around the registration of trade unions under the Industrial Relations Ordinance, 1969. The petitioner, Anjumanemasihi, Mazdoor Union, sought to challenge the Registrar's rejection of the Octroi Employees Union's registration. The Labour Court initially ruled in favor of the respondent union, leading to a revision request by the petitioner. The Appellate Tribunal highlighted the necessity for the Registrar to evaluate the applicability of the Industrial Relations Ordinance to the members of the respondent union. The Tribunal's decision to set aside the Labour Court's order and direct the Registrar to reconsider the registration application after inviting evidence reflects a commitment to ensuring fair labor practices. This case is significant for understanding the rights of workers and the legal framework governing unions, emphasizing the critical role of evidence in labor law adjudications.... |
| 2013 SLD 2191, 2013 YLR 44 | Criminal Bail Application No. S-29 and M.A. No. 11 , decided on 10.10.2011 | In the case of Criminal Bail Application No. S-29 and M.A. No. 117 of 2011, the Sindh High Court addressed the bail application of Muhammad Younis and others in connection with a serious incident involving allegations of murder and dacoity with murder. The court analyzed the circumstances surrounding the case, particularly the roles attributed to the accused compared to their co-accused who were granted bail earlier. The judgment emphasized the importance of consistency in judicial decisions, especially in cases with similar factual backgrounds. The court found that the evidence presented did not sufficiently prove the involvement of the accused in the alleged crimes, particularly in light of the absence of a recovered rocket launcher and the questionable reliability of the complainant's account. The court's decision reflects a commitment to ensuring that the rights of the accused are protected while maintaining the integrity of the judicial process. Keywords such as bail, judicial fai... |
| 1986 SLD 233 = (1986) 159 ITR 288 | TAX CASE NOS. 169 TO 171 OF 1977 | In the landmark case concerning the computation of capital gains under the Income Tax Act, 1961, the Madras High Court examined the valuation of shares sold by shareholders of a private limited company. The case centered on whether the market value of fully paid shares could be equated with that of partly paid shares for the purpose of capital gains taxation. The court concluded that such shares cannot be treated equally due to their different contributions to the company’s capital. This decision underscored the importance of correctly applying valuation methods while considering the legal implications of share ownership and the rights associated with fully paid versus partly paid shares. The ruling has significant implications for how capital gains are assessed, especially in the context of private companies with restricted share transferability. This case serves as a reference point for future cases involving share valuation and capital gains calculations. Keywords: Income Tax Act, c... |
| 1987 SLD 205, 1987 SCMR 49 | Civil Petitions for Special Leave to Appeal Nos. 1 , decided on 04.11.1981 | The Supreme Court of Pakistan addressed a significant matter regarding the interpretation of section 31 of the Punjab Local Government Ordinance, 1979, in the case involving Ishtiaq Ahmad Raja against the Assistant Commissioner. The Court's decision to grant leave to appeal signifies its dedication to upholding the rule of law and ensuring fair electoral processes. The suspension of the impugned order and notification highlights the importance of timely resolution in election-related disputes. The involvement of multiple advocates underscores the complexity of legal representation in significant cases such as this. This case emphasizes the judiciary's role in interpreting laws that govern local governance and electoral processes, making it a landmark decision in the context of local government law in Pakistan.... |
| 1990 SLD 794, 1990 SCMR 799 | Civil Appeal No.5-Q of 1987 , decided on 26.09.1989 | This case revolves around the appeal of Muhammad Hadi, who challenged the termination of his services as a Senior Scientific Officer in a research program funded by the American Government. The Supreme Court of Pakistan examined whether the adverse remarks made by the Balochistan High Court during the dismissal of his Constitutional Petition were extraneous and unjustified. The Court found that the remarks were well-founded, based on evidence and documentation that highlighted the appellant's inefficiency and misconduct. The program, intended to improve agricultural practices in Balochistan, was terminated due to the appellant's behavior, which was deemed detrimental to the project. The Supreme Court ultimately upheld the High Court's ruling, affirming the decision to terminate the appellant's employment and the remarks made against him. This case underscores the importance of accountability in public service and the implications of professional conduct on employment status.... |
| 1943 SLD 53, (1943) 11 ITR 84 | D-2741 of 1943 , decided on 01.01.1943 | This case revolves around the interpretation of insurance proceeds received by a company and their classification for income tax purposes. The Court of Appeal had to decide whether a sum of £15,000 received by a company under a life insurance policy for one of its directors was to be treated as a capital or revenue receipt. The court ruled that the proceeds were revenue receipts because they were intended to compensate the company for the loss of the valuable services of Mr. Crawford. The decision highlighted that insurance moneys received to cover the revenue loss from the death or disablement of a key employee should be classified as revenue, regardless of whether it is a lump sum or a series of payments. This case is significant in establishing the legal precedent for the treatment of insurance proceeds in relation to income tax liabilities, particularly for small companies where key employees significantly impact business operations. The ruling underscores the importance of underst... |
| 2013 SLD 1335 = 2013 MLD 125 | Criminal Miscellaneous No. 5039-B of 2010 , decided on 20.04.2011 | This case revolves around the complexities of determining bail in a homicide scenario where the petitioner, Muhammad Sharif, was involved in a police operation that resulted in the death of Imtiaz Ahmad alias Walia. The circumstances of Walia's death were disputed, with various accounts emerging during police investigations and judicial inquiries. The Lahore High Court scrutinized the legal foundations of the charges against Sharif, emphasizing the importance of not prejudging a case before a trial. The court's decision to grant bail was influenced by the lack of direct evidence implicating the petitioner in the act of firing, the deletion of charges against him, and the precedent of similar co-accused being granted bail. This case underscores the critical nature of fair judicial processes, the presumption of innocence, and the vital role of thorough investigations in criminal proceedings. Keywords: bail, criminal law, Lahore High Court, Pakistan Penal Code, judicial inquiry, police in... |
| 2015 SLD 506, 2015 PLD 155 | 2nd Appeal No. 25 of 2012 , decided on 09.09.2014 | In the case of Sindh High Court's 2nd Appeal No. 25 of 2012, the court dealt with significant issues surrounding the withdrawal of suits and the implications of filing new actions on the same cause of action. The appellant, Sikandar Ali, sought specific performance of a contract regarding agricultural land, but the court found that the prior suit had been withdrawn without permission, thus barring the new suit under Order II, Rule 2 of the Civil Procedure Code. This case highlights the critical procedural requirements in civil litigation, emphasizing the necessity for litigants to follow proper legal protocols to avoid dismissal of their claims. The court's decision also reinforced the importance of payment of court fees, recognizing that procedural irregularities should not hinder the pursuit of justice. The ruling serves as a pertinent reminder for attorneys and litigants alike to ensure compliance with legal formalities to safeguard their rights in civil disputes.... |
| 2007 SLD 493, 2007 SCMR 227 | Civil Petition No.3184-L of 2001 , decided on 04.07.2006 | This case revolves around the Income Tax Ordinance, 1979 and its interpretation concerning the timely filing of tax estimates. The petitioner, the Commissioner of Income Tax, contended that the respondent, Dawood Hercules Chemicals, Ltd., had filed its estimate late, warranting additional tax. However, the Supreme Court upheld the Lahore High Court's decision, which found that the company had rectified its filings and paid all dues. The judgment clarifies the standards for timely tax filings and the relevance of minor delays in the context of broader compliance. This case is significant for tax law practitioners and companies navigating tax obligations, emphasizing the importance of timely and accurate filings while providing clarity on the consequences of minor procedural delays.... |
| 2001 SLD 959, 2001 PCRLJ 573 | Habeas Corpus Petition No.57 of 2000 , decided on 21.09.2000 | This case revolves around a habeas corpus petition filed in the Peshawar High Court, where the petitioners alleged unlawful detention by police following theft charges. The court evaluated claims of torture and improper procedure used against the detenus. It highlighted the importance of adhering to the law during arrests and emphasized human rights as guaranteed under the Constitution of Pakistan. The decision underscored the need for judicial oversight in ensuring that the rights of individuals are protected against police excesses. Key legal principles regarding habeas corpus and the responsibilities of law enforcement agencies were central to the court's ruling.... |
| 1988 SLD 1733, (1988) 172 ITR 238 | D-2741 of 2016 , decided on 01.01.1988 | In the case of Thakur Veerpal Singh v. Commissioner of Income Tax, the Madhya Pradesh High Court addressed the issue of penalty imposition under section 271(1)(c) of the Income-tax Act, 1961, for concealing income. The court reviewed the facts where the assessee claimed a notional depreciation from his truck plying business as justification for investments in a house property. However, the Tribunal determined that the assessee failed to provide adequate evidence to support this claim. The decision highlights the importance of the burden of proof in tax proceedings, particularly regarding whether the undisclosed income was concealed. The ruling affirms that taxpayers must substantiate their claims with credible evidence to avoid penalties and underscores the implications of the Explanation to section 271(1)(c), which presumes concealment of income when the reported income is significantly lower than the assessed income. This case serves as a critical reference for tax professionals and ... |
| 1955 SLD 141, 1955 PLD 436 | First Appeal No. 60 of 1951 , decided on 08.01.1955 | In the case of First Appeal No. 60 of 1951, the Lahore High Court addressed the dispute between Khan Muhammad and Risaldar Ata Muhammad Khan regarding the possession of agricultural land situated in Bhakkar District. The court primarily examined the applicability of the Punjab Consolidation of Holdings Act and the Punjab Land Revenue Act, focusing on the jurisdiction of civil courts in matters of possession. The court ruled that the civil court retains the authority to grant possession even if a suit is filed within three years of the final consolidation scheme, contradicting the appellant's claims based on adverse possession. The decision highlighted that adverse possession must be continuous and actual, and breaks in possession due to natural events like flooding can disrupt claims of ownership. The ruling reinforces the legal principle that possession cannot be presumed in favor of a trespasser, thus upholding the rights of the original landholder. This case serves as a significant ... |
| 2007 SLD 2964, 2007 PLD 448 | Suit No. 1001 of 2004 , decided on 27.04.2007 | In the case of Suit No. 1001 of 2004, the Sindh High Court addressed the admissibility of electronic evidence, specifically audio and video recordings, in a civil dispute concerning shareholding and family settlements. The plaintiffs, represented by notable lawyers, sought to rely on recordings as evidence to support their claims against the defendants. The court evaluated the procedural aspects of document production under the Civil Procedure Code and the evidentiary standards set forth in the Qanun-e-Shahadat. The ruling clarified that while electronic documents are admissible, their authenticity and integrity must be established, particularly when challenged by the opposing party. The decision reinforced the importance of timely document submission and the need for clear guidelines on the use of modern evidence in legal proceedings. This case is significant in establishing precedent for future cases involving electronic evidence and highlights the evolving nature of legal standards ... |
| 2004 SLD 2737, 2004 PLD 260 | Constitutional Petition No. 1764 of 1999 , decided on 25.10.2003 | This case revolves around the legal principles of judgments in rem and in personam, particularly in the context of property disputes in Pakistan. The Sindh High Court ruled on the nature of a decree for specific performance, clarifying that such judgments do not confer ownership rights but rather establish obligations between parties. The petitioner, Abdul Jabbar, contested the auction of an abandoned property, claiming rightful ownership based on a previous decree. However, the court found no merit in the petitioner's arguments, emphasizing the importance of valid legal titles and the procedural integrity of property auctions under the Abandoned Properties Act. The ruling underscored the necessity for petitioners to substantiate their claims with genuine documentation and highlighted the courts' role in adjudicating property rights amidst claims of abandonment. Keywords include 'property law', 'judgment in rem', 'specific performance', 'abandoned property', and 'legal rights'.... |
| 1952 SLD 139, 1952 PLD 237 | Civil Revision Petition No. 224 of 1951 , decided on 13.02.1952 | In the case of Malkani BRAG BHARI vs. Malik FATEH MUHAMMAD and others, the Lahore High Court ruled on a civil revision petition concerning the amendment of a plaint under the Civil Procedure Code. The court considered the implications of allowing amendments that could change the subject matter of the suit. The ruling emphasized the importance of allowing full powers of amendment to ensure the proper administration of justice. The decision allowed for the inclusion of properties in the claim, affirming the rights of the plaintiffs as per the customary law and the will of the deceased. The case highlights the balance between procedural rules and the substantive rights of parties in civil litigation, particularly in the context of succession and property rights. This ruling is essential for understanding the application of Order VI, rule 17 in civil procedure and its impact on the management of disputes regarding property ownership and inheritance.... |
| 1997 SLD 771 = 1997 PLC 388 | Appeals Nos. KAR-93 and 94 of 1996 , decided on 09.05.1996 | In the case of Pakistan Steel Mills Corporation vs. Arshad Ahmed, the Labour Appellate Tribunal of Sindh addressed the wrongful termination of employees engaged in permanent work under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968. The court ruled that the termination of Arshad Ahmed, employed as a mason since 1988, was unjustified as he had completed his probationary period and his work was of a permanent nature. The tribunal highlighted the importance of adhering to legal requirements regarding termination, including the necessity for notice and justification. This case underscores the protections afforded to workers under industrial laws and emphasizes the legal obligations of employers in maintaining fair employment practices. Keywords like 'wrongful termination', 'industrial employment law', 'reinstatement', and 'workers' rights' are crucial in understanding the implications of this ruling.... |
| 2005 SLD 1676, 2005 CLD 1251 | F.A.O. No.161 of 2004 , decided on 07.04.2005 | In the case of F.A.O. No.161 of 2004, the Lahore High Court dealt with an appeal regarding the dismissal of an application to set aside an ex parte decree. The appellant, Zubair Ahmed, had failed to appear in court, leading to a judgment in favor of the respondent, Habib Bank Limited. The appellant claimed that a misunderstanding about the hearing date led to his absence, but the court found no credible evidence to support this claim. The judges emphasized the need for clear communication between lawyers and their clients and pointed out the contradictions in the appellant's arguments. The decision reinforces the importance of due diligence in legal proceedings and the consequences of failing to appear in court. It serves as a reminder for legal practitioners to maintain accurate records and communication with their clients to avoid similar situations. The ruling highlights the court's commitment to upholding procedural integrity and ensuring that justice is served based on factual evi... |
| 1971 SLD 411, (1971) 79 ITR 749 | CIVIL MISC. WRIT No. 880 OF 1970 , decided on 13.11.1970 | ... |
| 1997 SLD 889, 1997 PLC 618 | Miscellaneous Appeal No. 46 of 1995 , decided on 29.04.1997 | In the case of Shaheen Airport Services vs. Sindh Employees Social Security Institution, the Sindh High Court addressed the issue of employer contributions under the West Pakistan Employees' Social Security Ordinance, 1965. The case stemmed from appeals regarding non-payment of contributions, which had escalated due to delays. The court emphasized the statutory obligations of employers to pay contributions promptly, highlighting that failure to do so would result in increased liabilities. The court dismissed the appeals, affirming the decision of the Sindh Labour Court, which had maintained the Commissioner’s orders demanding the payment of outstanding contributions. The ruling underscored the importance of compliance with social security laws and the legal ramifications of neglecting such obligations. This case serves as a critical reference point for understanding employer responsibilities under social security legislation and the enforcement of payment compliance. It is essential fo... |
| 2004 SLD 2249, (2004) 267 ITR 577 | IT APPEAL NO. 63 OF 2004 , decided on 23.02.2004 | This case revolves around the interpretation of section 158BG of the Income-tax Act, 1961, which concerns the block assessment in search cases. The Karnataka High Court examined the necessity of a hearing by the Joint Commissioner before granting previous approval for assessments under this section. The court found that the statutory framework does not mandate such a hearing, thus supporting the administrative nature of the Joint Commissioner's approval process. This ruling has significant implications for tax assessments following searches conducted under section 132 of the Income-tax Act, establishing clarity on the procedural requirements and the rights of assessees. Trending keywords include 'Income Tax Act', 'block assessment', 'Joint Commissioner', and 'administrative powers'. The case highlights the balance between the rights of taxpayers and the administrative procedures of tax authorities, which is crucial for legal practitioners and taxpayers navigating tax law.... |
| 2017 SLD 1933, 2017 PTD 680 | CUS-282 to 291/PB of 2015 , decided on 25.11.2015 | In the case of M/S Charmang Corporation vs. Additional Collector Customs, the Customs Appellate Tribunal addressed significant issues of misdeclaration and misclassification of imported lead acid batteries. The tribunal found that the audit team's observations indicated that the goods were undervalued and incorrectly classified under the PCT heading. The importers faced allegations of evading customs duties amounting to Rs. 325730 due to these discrepancies. The tribunal determined that while the importers were responsible for the short payment of duties, there was no evidence of willful default or intent to evade taxes, leading to the remittance of the imposed personal penalty. This case highlights the importance of accurate documentation and compliance with customs regulations, as well as the accountability of customs officials in ensuring proper assessment and valuation of imported goods.... |
| 1998 SLD 562, 1998 PTD 3058, (1998) 78 TAX 343, 1999 PTCL 16 | S.T.C. Application No. 250 of 1997 , decided on 03.02.1998 | This case revolves around the interpretation of the Sales Tax Act, 1951, specifically sections 36 and 45-A, as it pertains to the State Cement Corporation of Pakistan's obligations regarding sales tax payments. The main contention was whether the Collector of Customs could issue multiple demands for sales tax short levied. The court examined the circumstances under which the sales tax was not collected initially due to an exemption that had expired. The court concluded that the demands made were valid and aligned with legal provisions, allowing for multiple demands if necessary to prevent inequity. This ruling underscores the importance of compliance with the Sales Tax Act and the General Clauses Act, reinforcing the legal framework governing tax obligations. The decision reiterates the authority of tax officials to enforce tax law and highlights the necessity for businesses to remain vigilant about their tax liabilities and exemptions. The ruling serves as a precedent for similar case... |
| 1965 SLD 272, (1965) 55 ITR 146 | REFERENCE No. 22 OF 1963 , decided on 24.07.1964 | This case revolves around the interpretation of Section 6 of the Gift Tax Act, 1958, particularly regarding the valuation of gifted property that carries liabilities. The court examined whether the absence of liabilities in the gift deed precludes their consideration in market value assessments. The ruling emphasized the necessity of accounting for any encumbrances on the property to ascertain a fair market value, ensuring that tax assessments reflect the true economic conditions. This case is significant for tax law practitioners and individuals involved in property transactions, as it highlights the importance of liability disclosures in gift deeds. Keywords: Gift Tax Act, property valuation, market value, tax assessment, legal interpretation.... |
| 2000 SLD 358, 2000 PLD 70 | Criminal Bail Applications Nos. 224 and 434 of 199 , decided on 07.06.1999 | In the case of Saleem Chang vs. The State, the Sindh High Court addressed the issue of bail under the Criminal Procedure Code and the Pakistan Penal Code. The applicant, Saleem Chang, sought bail on the grounds of statutory delay in his trial for serious offenses including murder. The court carefully considered the history of the case, noting that the applicant had previously absconded after being released on a forged bail order. Despite arguments presented by his counsel regarding the principle of consistency in bail decisions, the High Court ultimately ruled against the applicant, citing his abscondence as a key factor disqualifying him from bail. This case highlights the court's strict stance on bail applications involving absconders and emphasizes the need for integrity in the legal process. The ruling serves as a precedent for future cases involving similar circumstances, reinforcing the legal standards surrounding bail applications and the conduct of accused individuals.... |
| 2020 SLD 2591, 2020 CLC 2089 | Regular First Appeal No.153 of 2016 , decided on 14.01.2020 | In the case of Regular First Appeal No.153 of 2016, the High Court addressed crucial issues surrounding land acquisition and the legal protocols that must be followed during witness examination. The primary focus was on the failure to administer oaths to witnesses, which rendered their statements inadmissible. The court emphasized the importance of the right to cross-examination, noting that any deviation could lead to injustice. The case revolved around compensation rates for land acquired for the Air Weapons Complex, highlighting the legal standards set by the Land Acquisition Act, 1894, and related laws. The decision underscored the necessity for courts to meticulously adhere to legal procedures to ensure fair adjudication in land acquisition disputes. The ruling serves as a significant precedent in the realm of administrative justice and land rights, reinforcing the importance of lawful conduct in judicial processes.... |
| 1983 SLD 1233, (1983) 143 ITR 64 | CASE REFERRED No. 62 OF 1977 | In the case of Jeevan Reddy, J. vs. Vijaya Spinning Mills Ltd., the court examined the entitlement of a cotton yarn manufacturer to a development rebate under the Income-tax Act, 1961. The case revolved around whether the manufacturing of cotton yarn fell under item 32 of the Fifth Schedule, which grants a higher rebate for certain textile industries. The assessee claimed a 25% rebate on newly purchased machinery, asserting that their operations qualified under the specified clause. The Income Tax Officer (ITO) had initially ruled against this claim, allowing only a 15% rebate. However, both the Appellate Assistant Commissioner (AAC) and the Tribunal sided with the assessee, leading to the reference for judicial clarification. The court ultimately ruled in favor of the assessee, citing the broader interpretation of textiles to include cotton yarn, thereby affirming the entitlement to the higher rebate rate. This case underscores the importance of legislative interpretation and the need... |
| 1997 SLD 196, 1997 PTD 1805 | Writ Petitions Nos. 17, 20, 22, 23, 53 and 54 of 1 , decided on 23.10.1996 | The case involves multiple writ petitions filed by various petitioners against the Government of Pakistan concerning the legality of total audit selections under the Self-Assessment Scheme of the Income Tax Ordinance, 1979. The petitioners argued that their cases were selected without fulfilling the necessary pre-conditions specified in previous circulars. The court examined the amendments in Circular No.9 of 1994, which removed the requirement for definite information based on material evidence, thus allowing for a broader discretion in selecting cases for audit. The ruling emphasizes the importance of understanding procedural changes in tax laws and their implications on taxpayer rights. This case highlights key issues in taxation, administrative law, and the balance between government authority and taxpayer protections, making it relevant for legal practitioners and taxpayers alike. The decision reinforces the stance that amendments in regulatory frameworks can significantly alter t... |
| 2021 SLD 2812, 2021 PLC 855 | Writ Petition No.391-D of 2020 , decided on 10.12.2020 | In the case of Malik Muhammad Naveed vs. Government of Khyber Pakhtunkhwa, the petitioner contested the omission of his name from a notification for regularization under the Khyber Pakhtunkhwa Special Police Officers (Regularization of Services) Act, 2019. The case addressed significant issues regarding employment rights, procedural fairness, and the equal treatment of employees under the law. The Court examined the circumstances of the petitioner’s reinstatement after dismissal due to allegations and concluded that he was wrongfully excluded from the benefits of the regularization notification. The ruling underscored the importance of adhering to legal provisions that protect the rights of employees and ensure equitable treatment within the public sector. This case highlights the need for government departments to follow due process and maintain transparency in employment practices, particularly concerning the regularization of services.... |
| 2024 SLD 4249 = 2024 CLD 713 | Suit No. 1763 of 2019 , decided on 04.12.2023 | In the case of Hilal Foods (Pvt.) Limited vs. Dabur India Limited, the Sindh High Court addressed significant issues surrounding trademark infringement and the requirements for obtaining interim injunctions. The plaintiff alleged that the defendant's use of the trademark 'HAJMOLA' constituted passing off and infringed upon their registered trademark rights. However, the court found that the plaintiff had failed to disclose ongoing litigation related to the same trademark, which was essential to the case's context. The court ruled that complete candor about previous legal actions is crucial when seeking equitable relief, and the plaintiff's failure to do so led to the dismissal of their application for an interim injunction. This case serves as a critical reminder of the importance of transparency in legal proceedings and the principle that parties must come to court with clean hands. Keywords: trademark infringement, interim injunction, equitable relief, trademark rights, passing off.... |
| 2005 SLD 1839, 2005 PLD 136 | Civil Revision No. 241 of 2004 , decided on 11.03.2005 | In the case of Mst. Kishwar Naseem vs. Hazara Hill Tract and others, the Peshawar High Court addressed significant issues regarding procedural justice and the rights of property owners under the law. The petitioner, Mst. Kishwar Naseem, contested the cancellation of her allotment of a plot that she purchased in an open auction in 1967. The Court found that the lower courts had failed to provide her with proper notice regarding the cancellation and that the mandatory requirements of the Civil Procedure Code were not met. The Court ruled that the failure to notify the petitioner effectively denied her the opportunity to defend her rights, violating the principles of natural justice. The decision underscores the importance of procedural compliance in legal proceedings, especially concerning property rights, and the necessity for courts to provide relief to parties who have been wronged by inadequate legal processes. This case highlights the vital balance between adherence to procedural re... |
| 2005 SLD 1135, 2005 CLC 192 | W.Ps. Nos.98 and 99 of 2002 , decided on 07.10.2004 | In the case of W.Ps. Nos. 98 and 99 of 2002, the Peshawar High Court addressed significant issues regarding landlord-tenant relationships under the West Pakistan Urban Rent Restriction Ordinance. The case involved petitioners Mst. Bismillah and her associates against respondents including Ghulam Shabbir. The core of the dispute was the denial of the landlord-tenant relationship by the respondents, which was challenged by the petitioners who presented evidence of ownership through a Permanent Transfer Deed. The High Court emphasized the need for proper judicial review and the ability to interfere when lower courts misinterpret evidence. The ruling highlights the critical role of evidence in determining rights under tenancy laws and affirms the appellate court's responsibility to ensure just outcomes based on facts. The decision not only impacts the parties involved but also sets a precedent for future landlord-tenant disputes, ensuring that evidentiary standards are upheld in judicial p... |
| 2011 SLD 2812 = (2011) 337 ITR 482 | I. T. A. No. 312 (Cal) of 1995 , decided on 25.03.1999 | The case revolves around the Income-tax Act, 1961, particularly focusing on sections 37(1) and 40A(9) related to business expenditures and their allowability. The petitioner, Brooke Bond India Ltd., claimed deductions on pension liabilities based on board resolutions. The court determined that such liabilities must adhere to specific provisions outlined in the Act. It was held that expenditures that fall outside the purview of sections 30 to 36 cannot claim deductions under section 37. The case sets a precedent for how businesses must document and substantiate expenditure claims to ensure compliance with tax regulations. This ruling is significant for companies evaluating their pension liabilities and accounting practices. Understanding these provisions is crucial for tax compliance and financial planning, making this case a reference point for future legal and financial considerations.... |
| 1992 SLD 1451, (1992) 194 ITR 355 | D-2741 of 1989 , decided on 05.10.1989 | In the case of Sujatha Rubbers v. Income Tax Officer, the High Court addressed the issue of whether revised income tax returns filed under the Amnesty Scheme were voluntary. The petitioner, Sujatha Rubbers, filed revised returns for the assessment years 1982-83, 1983-84, and 1984-85 during the Amnesty Scheme. The Income Tax Officer (ITO) had levied interest and penalties, leading to an appeal being filed. The Commissioner rejected the petitioner's application for waiver of interest under section 273A, arguing that the returns were filed out of fear due to ongoing survey operations. However, the High Court found that the returns contained full and true disclosures and that the mere fact of filing after a survey did not negate voluntariness. The court held that the element of fear must be linked to imminent penal action, which was not established in this case. Ultimately, the court ruled in favor of the petitioner, emphasizing the need for the Commissioner to consider relevant facts when... |
| 1992 SLD 1104, 1992 PLC 1094 | KAR-153 of 1990 , decided on 16.08.1990 | In the case of MUHAMMAD LATIF vs DIVISIONAL SUPERINTENDENT, PAKISTAN RAILWAYS, the Labour Appellate Tribunal, Sindh, addressed an appeal regarding the non-joinder of parties. The appellant, Muhammad Latif, argued that he was unfairly placed junior to others due to a wrongful seniority fixation. His grievance petition was dismissed by the Sindh Labour Court on the grounds that the parties adversely affected by the potential ruling were not included in the proceedings. The Tribunal emphasized the importance of including all parties who could be impacted by the Court's decision, reinforcing the legal principle that such non-joinder is fatal to the maintainability of a grievance petition. The case reiterates the legal necessity for fair representation in appeals and the implications of seniority disputes within labor relations. It highlights the critical nature of procedural adherence in labor law cases, ensuring that all stakeholders are adequately represented to uphold justice. This case... |
| 2015 SLD 2268, 2015 YLR 2255 | Criminal Appeals Nos. 89, 92 and 96 of 2012 , decided on 20.07.2013 | In the Sindh High Court case of Criminal Appeals Nos. 89, 92 and 96 of 2012, the court examined serious charges against several accused individuals, including kidnapping and attempted murder, under the Penal Code and the Anti-Terrorism Act. The case revolved around an alleged encounter between police and notorious bandits, where the prosecution's key witness, Karim Bux, failed to identify the accused or support the prosecution's narrative. The court highlighted significant contradictions in the testimonies and the lack of physical evidence to corroborate the prosecution's claims. Ultimately, the court ruled in favor of the accused, underscoring the critical importance of reliable evidence in criminal proceedings. This case reiterates the legal principle that the benefit of doubt must always favor the accused, particularly in cases with dubious witness reliability and conflicting testimonies. Keywords such as 'criminal law', 'acquittal', 'evidence', 'witness testimony', and 'Sindh High ... |
| 2019 SLD 2982, 2019 CLC 1992 | Civil Revision Petition No. 186-M of 2018 , decided on 02.05.2019 | In the case concerning Civil Revision Petition No. 186-M of 2018, the Peshawar High Court addressed the dismissal of a representative suit filed by Ghulam Qadar and others against the Patwari Halqa Muza Dagai Khuda Khel Buner. The court ruled on the implications of Order IX, Rule 9 of the Civil Procedure Code, which prohibits filing a fresh suit on the same cause of action after a suit has been dismissed for non-prosecution. The judges emphasized that the previous courts failed to consider the specifics of the current petitioners' rights to file a suit in representative capacity and the necessity for court permission under Order I, Rule 8 of the CPC. The ruling underscores the importance of judicial scrutiny regarding representative suits and the procedural requirements for such filings.... |
| 1993 SLD 817 = 1993 CLC 1278 | , decided on 05.11.1991 | This case revolves around the admission criteria for the Bachelor of Engineering Course at NED University. The petitioner, Ashraf Ali, contested the denial of his admission based on his B.Sc. (Pass) qualification. The court emphasized the importance of meeting specific educational requirements, including passing the Higher Secondary Certificate Examination or an equivalent. The ruling clarified that while the Inter-University Board recognized the Associate Engineers diploma for certain admissions, it did not apply to engineering programs. The decision underscored the necessity for compliance with established academic standards and the implications of educational regulations in Pakistan. The court dismissed the petition, reaffirming the legitimacy of the university's admission process and the absence of any violation of the petitioner's rights.... |
| 2019 SLD 3151, 2019 PLC 1491 | I.C.A. No. 108 of 2017 , decided on 14.11.2017 | In the case of I.C.A. No. 108 of 2017, the Islamabad High Court addressed the issue of regularization of contractual employment within the context of the Constitution of Pakistan, 1973. The appellants, who were Data Entry Operators appointed on a temporary basis, sought to have their services regularized after they had completed more than a year in their positions. The court ruled that the appellants had not participated in a competitive hiring process and thus could not claim permanent status based on their temporary contracts. The ruling emphasized the distinction between temporary and permanent employment, asserting that converting temporary positions to permanent ones without competition undermines the principles of meritocracy and equal opportunity in public service. The decision serves as a critical reminder of the need for transparency and fairness in public employment practices, ensuring that all candidates have equal access to job opportunities. Keywords such as 'contractual e... |
| 2009 SLD 203, 2009 CLD 908 | Miscellaneous Appeal No.28 of 2006 , decided on 24.11.2008 | In the case of MESSRS IRFAN WORLD OF SPORTS (PVT.) LTD. vs REGISTRAR OF TRADE MARKS, the Sindh High Court addressed the procedural aspects related to the filing of objections under the Trade Marks Ordinance (XIX of 2001) and the Trade Marks Rules, 1963. The court examined the Registrar's discretion to condone delays in filing oppositions and emphasized that procedural delays should not prevent cases from being decided on merits. The appeal was dismissed, reinforcing the importance of timely filings while acknowledging the Registrar's authority to grant extensions. This case highlights the significance of understanding procedural rules and the discretion exercised by regulatory bodies in the context of trademark applications. Legal practitioners should take note of such precedents to navigate trademark disputes effectively.... |
| 1998 SLD 1219, 1998 PLD 55 | First Rent Appeal No. 44 of 1991 , decided on 22.09.1997 | In the case of First Rent Appeal No. 44 of 1991, the Sindh High Court addressed an application for review under the Civil Procedure Code and the Sindh Rented Premises Ordinance. The court highlighted that the application was not maintainable as the applicant was not a tenant. The ruling emphasized the importance of adhering to procedural laws when seeking a review, stating that the grounds for review must be specific and not merely a re-examination of the case merits. This case underscores the need for clarity in tenant rights and the proper channels for contesting eviction orders, particularly under the provisions of the Sindh Rented Premises Ordinance. It serves as a crucial reference for future cases involving tenant disputes and the grounds for application reviews, establishing a precedent in the legal framework governing rented premises. The decision is pivotal for understanding the limitations of review applications within the context of tenancy law, ensuring that only those with... |
| 1961 SLD 13, (1961) 42 ITR 829 | D-2741 of 1961 , decided on 01.01.1961 | In this critical income tax case, the Andhra High Court evaluated the penalties imposed under the Income-tax Act, 1961 and the Indian Income-tax Act, 1922 for failure to comply with statutory notices. The case involved the assessee, a firm engaged in the business of yarn and groundnut oil, which failed to produce the required accounts despite multiple opportunities. The court examined the grounds for adjournment requested by the assessee due to the illness of their head clerk. Ultimately, the court upheld the penalties, finding that the failure to comply was without reasonable cause. This case highlights the stringent adherence required to tax compliance protocols and the consequences of neglecting such obligations. The court's decision reinforces the principle that statutory compliance is essential in tax matters, and failure to meet such requirements can lead to significant penalties. The ruling serves as a reminder for businesses to maintain diligence in their financial reporting an... |
| 1982 SLD 725, 1982 PLD 212 | Civil Petition No. 18-P of 1982 , decided on 22.02.1982 | This case revolves around the interpretation of section 13-B of the West Pakistan Urban Rent Restriction Ordinance, which deals with tenant rights and eviction processes. The Supreme Court of Pakistan addressed the issue of whether a landlord's failure to provide a notice under this section precludes an application for ejectment on grounds other than default in rent payment. The decision highlighted that the primary intent of section 13-B is to protect tenants from wrongful eviction claims based on alleged default in rent. The ruling reinforced the notion that landlords can pursue eviction for personal use even without serving the prescribed notice, provided that the grounds for eviction are valid and separate from rent default allegations. This case sets a precedent for future landlord-tenant disputes, ensuring that eviction processes remain clear and fair, while also safeguarding tenant rights. Keywords: eviction, tenant rights, West Pakistan Urban Rent Restriction Ordinance, Supreme... |
| 2011 SLD 566, 2011 CLC 309 | R.F.A. No. 5 of 2010 , decided on 24.11.2010 | In the case of R.F.A. No. 5 of 2010, the Peshawar High Court addressed a dispute regarding a specific performance of an agreement to sell a property. The appellant, Said Amin, claimed to have entered into an agreement dated 20-10-2006 to purchase property for Rs. 57,78,750 from the predecessor of the respondents, Mst. Nayab and others. The trial court dismissed the suit on grounds of insufficient evidence, and the appellant appealed the decision. The High Court, while reviewing the case, highlighted the critical importance of proving not just the execution of the document but also its contents, especially when the execution is denied by the other party. The court noted inconsistencies in the evidence, including the absence of a separate receipt for the substantial payment and the lack of delivery of possession despite the alleged payment. Additionally, the court pointed out that the vendor, who was in poor health, had signed the agreement in a manner that raised doubts about the transa... |
| 2018 SLD 478, 2018 PLD 1 | Review Petition No. 13 of 2014 in C.P. No. 764 of , decided on 07.08.2017 | The case revolves around a review petition filed by Juma Khan against the decision made in Constitutional Petition No. 764 of 2013. The Balochistan High Court, presided over by justices Kakar and Meskanzai, examined the principles of review under the Civil Procedure Code, particularly focusing on the limitations of the court's jurisdiction in reviewing its own decisions. The applicant sought to challenge an order allowing the amendment of pleadings by the plaintiff regarding the description of the suit property. The court emphasized that review powers are not meant for re-evaluating the merits of a decision but rather to correct evident errors. The court dismissed the application, affirming the trial court's decision and underscoring the necessity of clarity and finality in judicial proceedings. The ruling highlights key legal principles surrounding civil procedure, review rights, and the inherent authority of courts to amend pleadings as necessary for justice. The emphasis on the fina... |
| 1989 SLD 2214, 1989 PLC 472 | Appeal No. 390(L) of 1988 , decided on 31.01.1989 | In the case of Appeal No. 390(L) of 1988, the Federal Service Tribunal addressed the matter of a railway employee who was reverted from the post of Stenographer (BPS-15) to Stenotypist (BPS-12) for six months due to disciplinary actions. The employee filed a departmental appeal which was rejected, and subsequently, the appeal to the tribunal was filed after the statutory period, leading to its dismissal. This case highlights the importance of adhering to the timelines set forth in the Limitation Act and the necessity of providing valid justifications for any delay in filing appeals. Understanding the nuances of the Railway Servants (Efficiency and Discipline) Rules and the Service Tribunals Act is crucial for legal professionals dealing with employment law, and it emphasizes the need for prompt action in challenging administrative decisions. This case serves as a reference for future disputes regarding the efficiency and discipline of railway employees, and it underscores the judicial ... |
| 2015 SLD 425, 2015 PCRLJ 45 | Criminal Appeals Nos. 40, 41 and 81 of 2012 , decided on 16.05.2013 | This case revolves around the conviction of two male appellants, Kashif Nawaz and Muhammad Imran, for narcotics trafficking under the Control of Narcotics Substances Act, 1997. The court examined the evidence presented, including witness testimonies and chemical analysis results, which confirmed the presence of narcotics in the vehicle they occupied. The court acknowledged the lack of evidence against the female co-accused, leading to their acquittal. The decision highlights the importance of establishing a clear link between the accused and the contraband in narcotics cases, as well as the consideration of mitigating circumstances when determining sentences. Keywords: narcotics, trafficking, conviction, acquittal, evidence, mitigating circumstances, Peshawar High Court.... |
| 1990 SLD 1756, (1990) 182 ITR 187 | The case revolves around the interpretation of Section 214 of the Income-tax Act, 1961, specifically concerning the payment of interest on excess advance tax. The Gauhati High Court addressed whether the Government is obligated to pay interest on advance tax that was not paid on specified due dates but was paid during the financial year. The court concluded that interest is payable as long as the total amount of advance tax paid exceeds the tax determined on regular assessment. This ruling is crucial for taxpayers as it ensures that payments made within the financial year are considered for interest calculations, thus protecting their rights under the law. The case highlights the importance of timely tax payments and clarifies the legal obligations of the Government in relation to advance tax payments. Keywords such as 'Income Tax', 'Advance Tax', 'Interest Payable', and 'Taxpayer Rights' are significant for understanding the implications of this ruling.... | |
| 1991 SLD 722, 1991 PLC 736 | HYD-442 of 1989 , decided on 17.11.1990 | This case revolves around the reinstatement of Noor Bux, who was terminated from his position at the Sindh Road Transport Corporation on January 7, 1988, for alleged misbehavior. The Labour Court ruled in favor of Noor Bux, citing that the Enquiry Officer acted unjustly by relying on personal inquiries that were not subject to cross-examination. The Labour Appellate Tribunal upheld this decision, emphasizing the need for fair inquiry processes in employment disputes. This case highlights crucial aspects of industrial relations and the rights of employees under the Industrial Relations Ordinance. Key legal principles regarding reinstatement and fair inquiry procedures are discussed, providing valuable insights for legal practitioners and entities involved in labor disputes.... |
| 2021 SLD 953, 2021 CLC 851 | Writ Petition No. 1262 of 2015 , decided on 20.01.2021 | In the case of Writ Petition No. 1262 of 2015, the Islamabad High Court addressed a petition filed by a resident seeking a gas connection from Sui Northern Gas Pipeline Limited (SNGPL). The petitioner argued that he had applied for the installation of a gas meter at his residence, yet SNGPL failed to fulfill its legal obligation. The court examined the legal framework under the Constitution of Pakistan and the relevant regulations on gas supply. It was determined that the petitioner resided in an unauthorized housing scheme, which barred SNGPL from providing connections as per the directives from the Capital Development Authority. The court highlighted that the petitioner had other remedies available under the Complaint Resolution Procedure, and thus, it was appropriate to dismiss the petition for not exhausting these remedies. This ruling underscores the importance of adherence to statutory regulations and the role of administrative bodies in utility provision. Keywords include 'Islam... |
| 2016 SLD 1607, 2016 PLJ 381 | Crl. Rev. No. 87 of 2015 , decided on 10.12.2015 | In the case of Crl. Rev. No. 87 of 2015 decided by the Islamabad High Court, the petitioner Muhammad Faizan Riffat Ullah Khan contested the dismissal of his application to be declared a juvenile under the Juvenile Justice System Ordinance, 2000. The case revolved around the credibility of age determination methods, primarily focusing on an ossification test conducted by a medical board, which concluded that the petitioner was 25 years and 6 months old at the time of the hearing. The court highlighted that the ossification test, while not perfect, provides a more reliable assessment of age than the birth certificate and school records presented by the petitioner, which were found to contain inconsistencies and signs of manipulation. The court ultimately dismissed the revision petition, affirming the lower court's decision, emphasizing the importance of accurate age determination in juvenile cases and the weight of medical evidence in legal proceedings.... |