Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1966 SLD 301 = (1966) 62 ITR 718 | IT MISC. CASE No. 109 OF 1963 , decided on 07.12.1965 | In the landmark case of Gangadhar Babu Lal v. Commissioner of INCOME TAX, the Allahabad High Court examined the nature of income derived from the sale of gold by a karta of a Hindu Undivided Family (HUF). The court addressed whether the profits from the sale of gold should be treated as business income or capital gains. The HUF had previously purchased seven patlas of gold, and upon a partial partition of the family business, these assets were allocated to the karta. The court ruled that the income from the sale of gold was assessable as business income under Section 28(i) of the Income-tax Act, 1961, aligning with previous rulings regarding the treatment of capital assets versus stock-in-trade. The decision underscored important tax implications for individuals engaged in trading activities, particularly in the context of inherited assets. This case remains relevant for tax professionals and businesses navigating asset classification and tax liabilities.... |
| 2018 SLD 1290 = 2018 MLD 887 | Criminal Appeal No. 367-J, 1838 and Murder Referen , decided on 04.10.2017 | This case revolves around a tragic incident where multiple individuals were killed during a sudden assault. The prosecution presented a narrative suggesting that the accused sought revenge due to a family dispute stemming from a marriage without familial consent. However, the court found significant gaps in the prosecution's evidence, including questions about the reliability of eyewitness accounts and the lack of forensic support. Key issues raised included the timing of events, the credibility of witnesses, and the absence of solid proof connecting the accused to the crime. Ultimately, the Lahore High Court ruled in favor of the accused, citing the principle of 'benefit of doubt' which is fundamental in criminal law. The case highlights the importance of rigorous evidence standards in the pursuit of justice. Keywords such as 'criminal law', 'homicide', 'benefit of doubt', and 'eyewitness credibility' are crucial for understanding the nuances of this judgment and its implications in s... |
| 1980 SLD 652, 1980 PLD 557 | Regular Second Appeal No. 54 of 1973 , decided on 12.04.1980 | In the case of Regular Second Appeal No. 54 of 1973, the Lahore High Court addressed the issue of registration of a sale deed under the Registration Act. The appellant, Kb. Saeed Ahmad, contested the refusal of the Registrar to register the sale deed on the grounds of alleged incompleteness. The court clarified that a sale deed executed by the seller does not require attestation by witnesses to be considered valid. The court ruled that the Registrar must only verify the execution and compliance with legal requirements. The decision reinforced the principle that the identification of parties was adequately established and that the appellant's arguments regarding the lack of registration were without merit. This case highlights important aspects of property law and registration procedures, emphasizing the need for clarity in execution and registration of documents.... |
| 2008 SLD 440, 2008 PLD 88 | Writ Petition No. 115 of 2008 , decided on 14.02.2008 | In the case of Writ Petition No. 115 of 2008, the Peshawar High Court addressed the constitutional jurisdiction under Article 199 of the Constitution of Pakistan concerning the disqualification of a candidate for elections. The petitioner, Hafiz Hamad Ullah Farooq, contested the eligibility of respondent Abdul Qayyum, claiming that his qualifications stemmed from an unrecognized Deni Madrassa. The court observed that the petitioner did not raise these objections during the scrutiny of nomination papers, which was critical. With only days left until the elections and all campaign activities already completed, the court found that halting the respondent's participation would unduly deprive voters of their choice. The decision underscored the need for timely objections in electoral processes and highlighted the potential for future electoral remedies. The ruling reinforces the principle that electoral integrity must be balanced with candidates' rights to participate. Keywords such as 'ele... |
| 1993 SLD 1318 = 1993 PLC 434 | KAR-559 to KAR-568 of 1991 , decided on 29.11.1992 | In the case of ABDUL REHMAN and others vs. Pakistan Steel Mill, the Labour Appellate Tribunal of Sindh addressed the applicability of the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968 to a Cadet College established by the Pakistan Steel Mill. The petitioners, comprising bakers and cooks employed at the college, claimed they were not recognized as permanent employees and were only paid daily wages. The Tribunal concluded that the Cadet College was an educational institution, exempting it from the standing orders ordinance, which typically governs industrial and commercial workers. The case references several precedents, affirming that educational institutions are not categorized as industrial establishments. The decision emphasized the need for proper recognition of workers' rights within educational settings, highlighting the importance of fair labor practices. This ruling underscores the distinct nature of educational institutions and their opera... |
| 2001 SLD 1518, 2001 PLC 13 | Civil Petition No.263 K of 1999 , decided on 03.07.2000 | In the landmark case Civil Petition No.263 K of 1999, the Supreme Court of Pakistan delivered a pivotal decision on July 3, 2000, concerning Syed ARIF RAZA RIZVI versus PAKISTAN INTERNATIONAL AIRLINES. The case centered around the entitlement of the petitioner to various allowances under the Industrial Relations Ordinance (XXIII of 1969) and the applicability of the Law Reforms Ordinance (XII of 1972). The petitioner, a former Flight Steward with PIA, challenged the termination of his services and sought reinstatement along with back benefits, including foreign and domestic slip allowances. Despite his acquittal in a related smuggling case, the termination order led to legal battles culminating in this civil petition. The Supreme Court, presided over by Judges RANA BHAGWAN DAS and JAVED IQBAL, meticulously analyzed the relevant laws and sections, including Art.199 of the Constitution of Pakistan and S.3(2) of the Law Reforms Ordinance. Key issues revolved around the maintainability of... |
| 2001 SLD 716, 2001 PTCL 71 | W.T.As. Nos. 132/1B to 136/1B of 1997-98 , decided on 24.06.1999 | In the case of M/s. United Roller Flour Mills (Pvt. ) Ltd., the Appellate Tribunal Inland Revenue addressed the issue of whether the flour mills leased to a third party constituted immovable property liable for wealth tax under the Wealth Tax Act, 1963. The Tribunal clarified that assets attached to the land for permanent beneficial enjoyment are classified as immovable property. The case hinged on the interpretation of section 2(2)(e)(ii) of the Act, which defines such properties. The Tribunal ruled that the machinery and plant of the flour mills, permanently affixed to the land, fell under this definition and were subject to wealth tax. Additionally, the Tribunal dismissed claims regarding paid-up capital being a deductible debt, reaffirming its non-debt status. This ruling reinforces the importance of understanding the definitions and classifications of properties within tax law, particularly for businesses involved in leasing operations. The decision serves as a significant referen... |
| 2011 SLD 2668, (2011) 336 ITR 132 | In the pivotal case of Aggarwal Engineering Co. v. Assistant Commissioner of Income Tax, the Punjab and Haryana High Court delved into significant facets of the Income-tax Act, 1961, with a particular emphasis on Section 145 concerning the method of accounting and rejection of accounts during the assessment year 1994-95. The dispute arose when the Assessing Officer (AO) applied a net profit rate of 10% on the total receipts of Aggarwal Engineering Co., which was subsequently increased to 13% by the Commissioner of Income Tax (Appeals) (CIT(A)). The Tribunal upheld this enhancement, leading the appellant to challenge the decision in the High Court. The core issue revolved around the justification for the increased net profit rate. The High Court meticulously analyzed the appellate process, highlighting the failure of both the AO and CIT(A) to provide substantial evidence or material to support the 13% rate. The appellant had argued that the application of the higher rate was arbitrary... | |
| 1972 SLD 592 = (1972) 86 ITR 262 | WRIT PETITION Nos. 2780 TO 2783 OF 1971 , decided on 21.09.1971 | In the case of Singam Chetty Ateendrooloo Chetty Charities vs. Additional Commissioner of Income Tax, the Madras High Court addressed the issue of whether an assessee could bypass the established remedies under the Income-tax Act and directly approach the High Court under Article 226 of the Constitution. The court determined that such a bypass was not permissible as it would contradict the procedural framework outlined in the Act. The judgment reiterated the importance of following the statutory remedies, including appeals and references, before seeking judicial intervention. This case highlights the critical nature of adhering to established legal procedures and the implications of bypassing them, particularly in tax-related disputes. The decision underscores the need for compliance with statutory requirements and the limitations on judicial intervention in administrative matters. This ruling serves as a significant precedent for future cases involving assessment orders and the approp... |
| 1980 SLD 1413, 1980 PLC 418 | Appeals Nos. 151/56, 233/36, 71/52, 283/6 of 1977 , decided on 01.01.1980 | In this significant case, the Service Tribunal of Punjab addressed the appeals filed by five former civil servants who challenged their compulsory retirement orders issued by the Punjab Government under the Punjab Civil Servants (Efficiency and Discipline) Rules, 1975. The tribunal scrutinized the legality of the proceedings initiated by the Federal Government, which had directed the provincial authority to take disciplinary action against the appellants. The tribunal concluded that the Federal Government overstepped its bounds, as the service matters of provincial civil servants should be managed by provincial authorities. The tribunal found multiple violations of procedural fairness, including insufficient notice and lack of opportunity for the appellants to defend themselves adequately. As a result, the tribunal ruled in favor of the appellants, setting aside their retirement orders and highlighting the importance of following due process in disciplinary actions. This case underscor... |
| 2024 SLD 4982 | ITA NO. 3360/LB/2018 , decided on 22.04.2024 | This case pertains to an appeal filed by the CIR, RTO, Lahore against Mian Muhammad Jamil concerning tax-related matters. The Appellate Tribunal Inland Revenue in Lahore held the hearing on April 22, 2024, where the appellant was represented by Mst. Lubna Shah, while the respondent did not appear. The case emphasizes the importance of representation in legal proceedings and the impact it can have on the outcome. The Tribunal, presided over by Zahid Sikandar, delivered its decision on the same day as the hearing, highlighting the efficiency of the judicial process in tax matters. The case serves as a reminder of the procedural requirements necessary for both parties in appeals. Keywords related to tax law, appeals, and legal representation are critical for understanding the implications of this case.... |
| 1979 SLD 657, 1979 SCMR 577 | Civil Petition No 132 P of 1979 , decided on 16.06.1979 | In the case of Haji Said Khan vs. Aya Khan and Another, the Supreme Court of Pakistan addressed a petition for special leave regarding a prior order by the Peshawar High Court. The dispute revolved around a land sale and the right of pre-emption claimed by the respondents, who argued they had a superior right as co-sharers. The court emphasized the principle of not hearing cases piecemeal and highlighted that the petitioner's appeal was still pending in the High Court. The decision reinforced the importance of due process in property disputes and the rights of parties involved. The case underlined the legal complexities surrounding land ownership and the rights of pre-emption in Pakistan, which are critical in ensuring fair transactions and protecting the interests of co-sharers. With the appeal still in progress, the court dismissed the petition while allowing for future contentions to be raised in the appeal process. This case is significant for its implications on land rights and th... |
| 2010 SLD 2713, 2010 SCMR 681 | Criminal Shariat Petition No.2 of 2008 , decided on 31.03.2009 | In the landmark case of Haji Bakhtawar Said Muhammad vs. Mst. Dur-e-Shahwar Begum, the Supreme Court of Pakistan addressed critical issues surrounding the Offence of Qazf (Enforcement of Hadd) Ordinance, 1979 and the implications of false allegations of adultery. The petitioner, Haji Bakhtawar, accused his ex-wife of having illegitimate children and claimed damages based on her alleged bad character. The case highlighted the legal standards required to substantiate claims of Qazf and the protections afforded to individuals against defamatory accusations. The ruling emphasized that once the marital relationship is dissolved, the legal framework governing accusations must adapt to reflect the changed status. The Court ultimately upheld the Federal Shariat Court's decision, focusing on the importance of due process and the evidentiary requirements in such sensitive matters. This case serves as an important precedent in family law and the interpretation of slanderous claims under Islamic l... |
| 2000 SLD 2243, 2000 MLD 77 | Criminal Appeal No. 325 of 1991 , decided on 19.05.1998 | In the case of Mukhtar Ahmad vs. The State, the Lahore High Court addressed significant legal principles related to conspiracy and murder under the Penal Code. This case revolves around the brutal murder of Zafar Iqbal, where the prosecution presented compelling evidence that Mukhtar Ahmad was involved in a conspiracy with several co-accused to eliminate the deceased due to suspected illicit relations. The court highlighted the challenges in proving conspiracy, noting that direct evidence is often scarce, and the prosecution relied on circumstantial evidence and witness testimonies. The trial court's conviction was based on the presence of Mukhtar at the crime scene and the corroboration of witnesses, which established his guilt beyond reasonable doubt. The court's decision serves as a critical reference for understanding the application of legal standards in murder cases, particularly in the context of conspiracy. This case underscores the importance of credible witness testimony and ... |
| 1975 SLD 74, (1976) 33 TAX 219 | Tax Reference No. 44 of 1974 (P.T.R. No. 140 of 19 , decided on 19.02.1975 | The case revolves around the procedures and legal principles governing tax assessments under the Income Tax Act, 1922. The Lahore High Court addressed the ex-parte assessment conducted by the Income Tax Officer without proper notification to the taxpayer, Anwar & Company. The decision underscores the importance of compliance with procedural requirements in tax law, particularly the necessity for taxpayers to receive adequate notice of hearings. This case serves as a critical reference for tax practitioners and legal scholars, highlighting the balance between administrative efficiency and taxpayer rights. The ruling affirms that failure to notify a taxpayer of crucial proceedings invalidates actions taken against them, reinforcing the legal principle that due process must be observed in all tax assessments. This judgment is pivotal for understanding the implications of ex-parte assessments in tax law and the protections afforded to taxpayers under the Income Tax Act. It has significant ... |
| 1989 SLD 1784, 1989 SCMR 1578 | Civil Petition No.708 of 1984 , decided on 14.03.1989 | In the case of Civil Petition No.708 of 1984, the Supreme Court of Pakistan addressed the disciplinary action taken against Riaz Akhtar, an Assistant Sub-Inspector of Police, who was dismissed following allegations of misconduct, including maltreatment of a Magistrate during a corruption investigation. The Court examined the procedural aspects of the disciplinary action under the Punjab Police (Efficiency and Discipline) Rules, 1975, and the relevant constitutional provisions. The case highlights critical issues such as police accountability, the discretion of police authorities in disciplinary matters, and the procedural fairness required in such inquiries. The Court concluded that the Superintendent of Police acted within his rights by not conducting a detailed inquiry and upheld the dismissal on grounds of misconduct and absence without leave. This ruling underscores the importance of upholding discipline within law enforcement agencies and the legal frameworks governing them, makin... |
| 2004 SLD 2719, 2004 PLD 109 | Criminal Bail Application No. 1351 of 2002 , decided on 07.08.2003 | This case revolves around the application for pre-arrest bail filed by Syed JAMALUDDIN, who was a Controller of Examinations at the University of Karachi, under charges of sections 420, 409, and 506-B of the Penal Code as well as violations under the Prevention of Corruption Act. The main legal question was whether the applicant qualified as a 'public servant' under the law. The court analyzed the definitions provided in the relevant laws and concluded that the applicant was not a public servant because the University of Karachi, although a corporation, was established by the Provincial Government, not the Central Government. Therefore, the functions performed by the applicant were on behalf of the University and not the Government. This ruling highlights the legal distinctions between public servants and employees of corporations, particularly in the context of anti-corruption legislation. The case references previous rulings that clarify these definitions and the jurisdiction of anti... |
| 2017 SLD 1295, 2017 LHC 3276, 2017 PTD 2431, (2017) 117 TAX 239 | WP No. 55114 of 2017 , decided on 25.09.2017 | In the case WP No. 55114 of 2017, the Lahore High Court addressed a constitutional petition concerning the application of customs regulations under the Customs Act, 1969. The petitioner, Vortex International, contested the applicability of SRO 563(I)/2017, which amended previous customs regulations, arguing that their imported goods arrived in Pakistan before the new SRO came into effect. The court ruled that the critical factor was the date the goods entered the territorial waters of Pakistan, which was 29.06.2017, thereby allowing the petition and directing the release of the goods under the prior SRO 499(I)/2009. This ruling underscores the importance of the timing of customs regulations and their impact on importers, emphasizing the legal principle that the taxable event of importation occurs upon entry into territorial waters, independent of subsequent declarations or amendments.... |
| 2015 SLD 280, 2015 PLC 129 | D-664 of 2012 , decided on 28.02.2013 | In the case of D-664 of 2012, the Sindh High Court addressed a constitutional petition regarding the fixation of seniority among Inland Revenue Officers. The petitioners contested the legality of notifications granting ante-dated promotions to certain junior officers, arguing that this adversely affected their seniority. The court examined the provisions of the Service Tribunals Act, 1973, and the Constitution of Pakistan, determining that the provisional seniority lists were valid and issued in compliance with existing laws. The court emphasized the importance of exhausting available legal remedies before seeking judicial intervention. Ultimately, the petition was dismissed, reinforcing the principle that seniority disputes among civil servants fall within the jurisdiction of the Service Tribunal. This case highlights critical aspects of public service law, seniority rights, and the administrative processes governing promotions, making it significant for civil servants and legal pract... |
| 1983 SLD 1989, 1983 PLC 1164 | Appeal No. 71 (K) of 1980 , decided on 22.06.1983 | In the case of Gul Hassan vs. Chairman, Pakistan Railway Board, the Federal Service Tribunal addressed the issue of whether the appellant qualified as a 'civil servant' under relevant laws. The case revolved around the definitions in the Civil Servants Act, the Service Tribunals Act, and the Workmen's Compensation Act. The Tribunal found that the appellant, serving as an Assistant Station Master, was classified as a 'workman' and thus could not invoke the Tribunal's jurisdiction for civil servant appeals. The decision highlights the nuances of employment classifications within the railway sector and suggests that regulatory bodies, such as the Labour Division, may need to revisit and amend definitions to reflect current operational realities. This case serves as a precedent in delineating the boundaries of civil servant status versus workman status, emphasizing the importance of precise legal definitions in employment law.... |
| 1981 SLD 2329, 1981 PLC 621 | KAR-97 of 1981 , decided on 08.03.1981 | This case revolves around the Industrial Relations Ordinance (XXIII of 1969), specifically Section 25-A concerning grievance notices. The appellant, upon returning from sanctioned leave, was denied the opportunity to resume his duties at the Karachi Shipyard. He filed a grievance notice with the Managing Director, which was not acted upon in the stipulated time frame of two and a half months. The Labour Court dismissed his grievance petition as time-barred, leading to the appeal. The Tribunal upheld the Labour Court's decision, emphasizing the importance of timely grievance submissions. This case highlights critical aspects of labor laws and grievance procedures, providing insights into the legal standards for filing grievances in employment disputes. Keywords: Industrial Relations Ordinance, grievance notice, labor law, employment dispute resolution, Karachi Shipyard.... |
| 2005 SLD 1809, 2005 PLD 638 | Criminal Revision Application No. 130 of 2004 , decided on 03.06.2005 | This case revolves around a Criminal Revision Application filed under the Criminal Procedure Code (V of 1898). The applicant, Muhammad Nafees alias Sohail, contested an order from the Sessions Court that imposed a hefty fine while rejecting his petition filed under Section 22-A. The Sindh High Court examined the arguments presented by various lawyers representing both the applicant and the respondents. The case underscored the High Court's inherent powers to rectify errors in judicial orders, ensuring that no injustice persists due to procedural oversights. Ultimately, the court upheld the principle that judicial decisions should be just and fair, setting a precedent for future cases regarding the limitations of judicial authority in imposing fines. This ruling emphasizes the necessity of transparent legal processes and the protection of individual rights against arbitrary decisions. Keywords include 'Criminal Procedure Code', 'High Court powers', 'judicial review', and 'legal represen... |
| 2012 SLD 2273 = 2012 PLD 1 | High Court Appeal No. 165 of 2004 , decided on 03.10.2011 | In the case of High Court Appeal No. 165 of 2004, the Sindh High Court addressed issues surrounding the approval of a revised building plan by the Karachi Cantonment Board. The appellant, Muhammad Amin Chapal, alleged that he faced discriminatory treatment in the approval process compared to similar projects that had received regularization for deviations from approved plans. The court examined the provisions of the Cantonments Act, 1924, particularly sections 184 and 185, which grant the Cantonment Board significant powers to condone deviations in construction plans. The decision highlighted the importance of equal treatment under the law as guaranteed by Article 25 of the Constitution of Pakistan. The court ultimately ruled that the appellant's case warranted reconsideration, emphasizing the need for transparency and fairness in administrative decisions. This case underscores the ongoing challenges faced by developers in navigating regulatory frameworks while ensuring compliance with... |
| 1989 SLD 1436, 1989 PLC 606 | Appeal No. 454/256 of 1985 , decided on 31.12.1987 | The case revolves around the appeal filed by Rana NASEERUD DIN against adverse remarks recorded in his Annual Confidential Report (ACR) by the Reporting Officer. The tribunal examined the inquiry report which indicated that the allegations were not substantiated. The tribunal found that the remarks were not only unjustified but also made in a spirit of revenge due to the appellant's medical leave, which the Reporting Officer perceived negatively. The tribunal emphasized the need for fair evaluation and concluded that the adverse remarks could not stand once the appellant was exonerated in the inquiry. This case highlights the significance of due process in evaluating civil servants and the repercussions of personal biases in professional assessments.... |
| 1960 SLD 71, 1960 PTD 818 | Privy Council Appeal No. 52 of 1947 , decided on 28.02.1950 | This case revolves around the appeal by the executors of the will of Honourable Patrick Burns regarding income tax assessments made by the Minister of National Revenue. The key issue was whether certain income received by the executors was exempt from taxation under the Income War Tax Act, specifically section 4(e) which addresses income of charitable institutions. The court found that the executors were merely holding the income and that it did not constitute income of the charitable entities. Ultimately, while some income was found to be exempt for specific years, the majority was not. This case highlights the complexities of tax law as it applies to trusts and charitable organizations and emphasizes the necessity for precise adherence to legal definitions in tax exemptions.... |
| 2021 SLD 2363, 2021 PLD 784 | Civil Petition No. 4570 of 2019 , decided on 05.07.2021 | This case revolves around the interpretation of the Protection against Harassment of Women at the Workplace Act, 2010, specifically the definition of harassment as laid out in Section 2(h). The Supreme Court of Pakistan determined that harassment, for legal purposes, is confined to sexual conduct and does not encompass other forms of workplace misconduct unless they are inherently sexual in nature. The court highlighted the responsibility of the aggrieved party to demonstrate that the behavior exhibited by the alleged harasser was motivated by sexual intent. The ruling clarified the limitations of the Federal Ombudsman regarding jurisdiction over disciplinary actions, emphasizing that such matters must be addressed through appropriate channels outside the scope of the 2010 Act. The decision has significant implications for workplace harassment claims, potentially limiting the scope of protections available to individuals facing non-sexual forms of harassment in the workplace. This case... |
| 2006 SLD 3752, (2006) 285 ITR 440 | IT REFERENCE No. 18 OF 1999 , decided on 21.07.2006 | In the case of Parry Agro Industries Ltd. vs. Commissioner of Income Tax, the Kerala High Court addressed a significant issue regarding the interpretation of section 32AB of the Income-tax Act, 1961. The case revolved around the eligibility of various income types for deductions under this section. The court concluded that only income directly related to the profits and gains from business or profession qualifies for deductions, excluding income from other sources like rent and interest. This ruling clarifies the criteria for determining eligible business profits and has implications for tax planning strategies for companies in similar sectors. The decision emphasizes the necessity for businesses to differentiate their income sources accurately to comply with tax regulations. This case reinforces the importance of understanding tax laws and their application to business income, making it a vital reference for tax practitioners and corporate entities seeking to optimize their tax positi... |
| 2006 SLD 2109, 2006 CLC 867 | Writ Petition No.1183 of 2005/BWP , decided on 18.04.2005 | This case highlights the importance of judicial efficiency and the adverse effects of unnecessary adjournments on the legal process. The petitioner, Muhammad Arshad, sought a constitutional direction for the accelerated hearing of his suit against Maqbool Ahmad and others. The Lahore High Court scrutinized the delays attributed to the non-cooperation of the respondent's counsel, who was involved in the Punjab Bar Council elections. The court's decision underscores the need for lawyers to prioritize court proceedings over personal engagements to uphold the integrity of the legal system. The ruling reinforces the court's supervisory authority under the Constitution to ensure timely justice, which is essential for maintaining public trust in the legal framework. The case serves as a precedent for similar situations where court proceedings are obstructed by the actions of legal representatives, emphasizing the necessity for accountability and responsibility among counsel.... |
| 2013 SLD 2104, 2013 CLD 672 | Suit No.B-4 of 2010 , decided on 15.11.2012 | In the case of Suit No.B-4 of 2010, the Sindh High Court presided over a financial dispute involving ASKARI BANK LIMITED and Messrs SHAHI TEXTILES along with other defendants. The plaintiff sought recovery of Rs. 217,890,000.00 under the Financial Institutions (Recovery of Finances) Ordinance, 2001. The court examined the claims presented by the plaintiff, which included various finance agreements and guarantees executed by the defendants. The defendants admitted to the principal amount but contested the additional charges. Ultimately, the court found in favor of the plaintiff, allowing for a decree that included the principal amount plus interest calculated based on the agreed terms. The court's decision highlighted the necessity of examining the claims even after the dismissal of the defendants' application for leave to defend, ensuring that the decree was just and aligned with legal standards. The ruling emphasized the importance of adhering to the agreed terms in financial agreemen... |
| 2023 SLD 6765 | ITA NO. 1192/LB/2016 , decided on 03.08.2023 | In the case of M/s. Odeon Cinema vs The CIR, RTO-II, Lahore, the Appellate Tribunal Inland Revenue addressed critical issues under the Income Tax Ordinance, 2001. The appeal, filed under ITA NO. 1192/LB/2016, was heard on 07.08.2023, with a decision rendered on 03.08.2023. The tribunal highlighted the significance of legal representation, especially in complex tax disputes. The case underscores the necessity for parties to be represented by legal professionals to ensure a fair hearing and the implications of non-appearance. The tribunal's decision serves as a reminder for taxpayers to remain vigilant in their legal obligations and the importance of adhering to procedural requirements in tax appeals. This case is particularly relevant for taxpayers and legal practitioners dealing with income tax matters, as it outlines the procedural expectations and the consequences of inadequate representation.... |
| 1999 SLD 383, 1999 SCMR 1598 | Constitutional Petition No. 14 of 1998 , decided on 06.05.1999 | This case revolves around the constitutional jurisdiction of the Supreme Court of Pakistan under Article 184(3) of the 1973 Constitution, particularly concerning the Proclamation of Emergency declared by the President. The petitioner, Shahid Orakzai, contested the legality of the Proclamation and the subsequent suspension of fundamental rights. The Supreme Court examined whether it had the authority to assess the legality of the President's actions in light of the constitutional provisions. The Court referenced previous cases, including Farooq Ahmed Khan Leghari v. Federation of Pakistan, to establish that it could intervene if the actions were found to be without jurisdiction. Ultimately, the Court found the suspension of fundamental rights unwarranted and dismissed the petition, emphasizing that impeachment procedures outlined in Article 47 could not be pursued through judicial means. This case is significant for understanding the balance of power between the executive and judiciary ... |
| 1950 SLD 50, 1950 PLD 147 | Criminal Appeal No. 28 of 1948 , decided on 05.04.1948 | This case involves the interpretation of the Pakistan Penal Code regarding the definitions of attempt and preparation in criminal law. The Lahore High Court examined the actions of Ashiq Hussain, who attempted to stab Bimal Chander Dutt in a courtroom, following a series of events where Dutt was previously injured. The court emphasized the importance of distinguishing between mere preparation and an actual attempt to commit a crime, outlining that an attempt can be established through several factors, including the possession of a weapon and the direct actions taken towards committing the offense. The judgment underscores the legal precedents concerning attempts under various sections of the Pakistan Penal Code, highlighting the legal framework for addressing attempted offenses and the gravity of such actions in the judicial system. This case serves as a critical reference for understanding the application of criminal law in Pakistan and the judicial interpretation of intent and action... |
| 2004 SLD 1438 = 2004 PLC 266 | Writ Petition No. 13049 of 2003 , decided on 23.09.2003 | In the case of Writ Petition No. 13049 of 2003, the Lahore High Court addressed the issue of age eligibility for the position of Patwari under the Punjab Civil Servants Act. The petitioner, Iqbal Hussain, claimed that he was unfairly denied an interview due to age restrictions based on his Matriculation Certificate, which recorded his date of birth as 5-4-1968, making him over the limit of 35 years. The petitioner argued that his Birth Certificate indicated he was born on 8-12-1968, which would place him within the age limit. The court, however, found that the Matriculation Certificate was submitted by the petitioner himself and was considered valid until corrected by the appropriate educational authority. As a result, the court dismissed the petition, reinforcing the importance of official documentation in employment eligibility. This case highlights the significance of accurate age representation in civil service appointments and the reliance on official certificates in legal proceed... |
| 2005 SLD 1360, 2005 SCMR 1335 | C.P.L.A. No.1048-L of 2000 , decided on 02.04.2003 | This case revolves around the issue of ownership and possession of land in a joint Khata. The petitioners claimed ownership of 16 Kanals based on a sale-deed but failed to specify Khasra numbers. The Lahore High Court had previously dismissed their claim, leading to this appeal. The Supreme Court reaffirmed that the petitioners had only conveyed their interest in a joint Khata and could not assert rights over specific land numbers. The decision highlights the importance of clearly defined ownership rights in land transactions, particularly when dealing with joint properties. The ruling serves as a significant precedent for similar disputes in land ownership, emphasizing the necessity for explicit agreements in property sales. The case illustrates the complexities of property law in Pakistan, where joint ownership can lead to ambiguities in rights and claims. Legal practitioners should be aware of this ruling when advising clients on property transactions to avoid future disputes.... |
| 2007 SLD 321, 2007 CLD 114 | R.F.A. No.209 of 2006 , decided on 02.10.2006 | In the case of R.F.A. No.209 of 2006 decided by the Lahore High Court, the court evaluated the arguments surrounding a promissory note executed by the defendant, Abdul Rauf, in favor of the plaintiffs for the recovery of Rs.3,00,000. The plaintiffs successfully proved the existence of the note and related documents through marginal witnesses, while the defendant's claims of coercion and lack of attestation were dismissed. This case underscores the legal principles surrounding negotiable instruments, particularly the requirements for promissory notes under the Negotiable Instruments Act, 1881, and the implications of the Qanun-e-Shahadat, 1984 in evidentiary matters. The decision reinforces the necessity for clear evidence in financial disputes and the importance of understanding the legal framework governing such transactions.... |
| 1999 SLD 175 = 1999 PTD 1282 = (1997) 226 ITR 34 | Income-tax References Nos. 201 of 1991 and 103 of , decided on 04.03.1997 | In the case of Income-tax References Nos. 201 of 1991 and 103 of 1993, the Calcutta High Court addressed key issues regarding the taxation of capital gains from the sale of trees that grew spontaneously on a tea estate. The court examined the Income Tax Act, 1961, particularly sections regarding capital gains and agricultural income. The judges, VISHESHWAR NATH KHARE and BARIN GHOSH, concluded that the trees should be classified as capital assets, and since there were no costs associated with their acquisition or improvement, the profits from their sale were not taxable as capital gains. This decision underscores the legal precedent that emphasizes the relevance of cost of acquisition in tax assessments. The ruling has significant implications for similar cases involving agricultural assets and spontaneous growth, providing clarity on how such transactions should be treated under tax laws. Keywords such as 'capital gains', 'Income Tax Act', 'agricultural income', and 'taxation of spont... |
| 2022 SLD 135 = 2022 PLD 15 | Civil Revision No. 31-A of 2013 , decided on 22.02.2021 | The case involves a civil revision petition concerning a dispute over inheritance rights between the parties claiming to be legal heirs of Muhammad Ayub Khan, who was the son of Arsalah Khan. The petitioners, led by Barkat Khan, contested the findings of the Lower Appellate Court, which had decreed the suit in favor of the respondents, Banaras Khan and others. Central to the case was the validity of a DNA test report that claimed the parties were not cousins, which the High Court determined was insufficient as conclusive evidence. The court emphasized the importance of reliable documentary evidence and sound reasoning in adjudicating inheritance claims under the Specific Relief Act and Qanun-e-Shahadat. The ruling underscored that the Lower Appellate Court had jurisdiction to decide the matter and had based its decision on a comprehensive assessment of the evidence presented. The High Court’s decision to dismiss the revision petition reflects a commitment to uphold the integrity of leg... |
| 2000 SLD 2101 = 2000 CLC 1972 | Writ Petition No. 5182 of 1999 , decided on 05.05.1999 | The case of Rab Nawaz vs. Zila Council, District Sheikhupura revolves around the legality of the directions issued by the Zila Council regarding the release of goods by a contractor without payment of Exit Tax, contingent upon a bank guarantee. The petitioner, Rab Nawaz, contested the authority of the Zila Council, arguing that the exemptions from the Exit Tax were only applicable to goods exported by charitable institutions. The court analyzed the provisions of the Punjab Local Government Ordinance, 1979, and concluded that the authorities had the power to exempt certain goods from the Exit Tax upon conditions. The court laid down conditions for verifying the genuineness of bank guarantees and required that exporters prove their claims of export within specified timelines. This case underscores the intersection of local government regulations and constitutional law, particularly concerning tax exemptions and procedural fairness in administrative directives.... |
| 2021 SLD 2263, 2021 PLJ 99 | Appeal No. 166(K)CS of 2019 , decided on 08.10.2020 | In this significant case, the Federal Service Tribunal addressed procedural fairness in administrative law, particularly concerning the rights of government servants during disciplinary proceedings. The appellant, Suhail Hussain, challenged a major penalty imposed due to alleged manipulation of election-related documents. The tribunal found that the inquiry officer's conclusions were drawn from insufficient evidence and that the appellant had not been afforded due process, such as a necessary show-cause notice or personal hearing. This case underscores the importance of adhering to the principles of natural justice, particularly the canon of audi alteram partem, which mandates that no individual should be condemned unheard. The tribunal's decision to allow the appeal and set aside the previous orders reinforces the need for rigorous procedural compliance in government disciplinary actions. This ruling is pivotal for future cases involving similar allegations, ensuring that the rights o... |
| 1977 SLD 97, 1977 SCMR 44 | Criminal Appeal No. 110 of 1970 , decided on 12.11.1973 | In the case of Allah Wasaya vs. The State, the Supreme Court of Pakistan dealt with a murder conviction that raised questions about the application of Section 300 of the Penal Code and the exception of grave and sudden provocation. The appellants were accused of killing Nazar Hussain Shah, whom they suspected of having an illicit relationship with the wife of one of the appellants. The court examined the actions of the appellants, noting that their premeditated actions, including the tying up of the deceased and the subsequent transportation to a remote location for the murder, indicated a calculated intent rather than a spontaneous reaction to provocation. The ruling emphasized that the loss of self-control cannot coexist with premeditation, leading to the conclusion that the appellants' conviction and death sentence were justified. The case highlights critical aspects of criminal law, including the interpretation of murder and culpable homicide, as well as the legal definitions surro... |
| 2017 SLD 2108 = 2017 YLR 375 | Cr. A. No. 535 and Murder Reference No. 103 of 201 , decided on 12.11.2015 | The case revolves around the acquittal of Aqeel alias Mundri by the Lahore High Court in a murder charge stemming from an incident on August 20, 2008, where the complainant's brother, Ghulam Abbas, was shot. Key issues included the credibility of eyewitnesses, the prosecution's failure to provide substantial evidence, and significant delays in reporting the crime. The court underscored that the burden of proof lies with the prosecution, which must establish guilt beyond a reasonable doubt. The judgment reinforces the principle of the benefit of doubt in criminal law, emphasizing the importance of reliable evidence in securing a conviction. Keywords: Lahore High Court, murder acquittal, prosecution failure, eyewitness credibility, benefit of doubt, criminal law.... |
| 1957 SLD 136, (1957) 31 ITR 565 | 20810 , decided on 01.01.1957 | This case revolves around the constitutional validity of section 5(7A) of the Indian Income-tax Act, 1922, which empowers the Commissioner of Income-tax to transfer cases from one Income-tax Officer to another. The petitioners, who were engaged in the oil milling business, contested that such transfers were arbitrary and discriminatory, infringing on their fundamental rights under Articles 14 and 19(1)(g) of the Constitution. The Supreme Court examined the implications of these transfers on the rights of the assessees and the administrative convenience required for effective tax collection. The Court ultimately upheld the validity of the law, asserting that while the transfers may cause inconvenience, they do not constitute a violation of constitutional rights. This landmark decision highlights the balance between administrative efficiency and individual rights in the context of income tax assessment. Relevant keywords include 'Income-tax Act', 'constitutional validity', 'administrativ... |
| 2024 SLD 4726, 2024 PLJ 25 | Crl. P. No. 263 of 2023 , decided on 27.04.2023 | In the case of Crl. P. No. 263 of 2023, the Supreme Court of Pakistan addressed the appeal for post-arrest bail filed by SALMAN ZAHID against the order of the High Court of Sindh. The case stemmed from an FIR alleging murder under multiple sections of the Pakistan Penal Code, following the death of the complainant's son. The Court scrutinized the belated supplementary statements from the complainant, which raised significant doubts about the reliability of the prosecution's case. The decision highlighted the need for forensic examination of crucial evidence, which had not been conducted, further undermining the prosecution's claims. The ruling reinforced the principles of criminal justice, emphasizing that the liberty of an individual cannot be compromised based on vague and unsubstantiated allegations. This case is crucial for understanding the application of bail laws and the rights of defendants in Pakistan, particularly in light of the established legal precedents that favor the pr... |
| 2009 SLD 72, 2009 PTD 399, (2008) 98 TAX 288 | S.T.A. No.751/LB of 2003 , decided on 15.12.2007 | In the significant case of S.T.A. No.751/LB of 2003, the Appellate Tribunal Inland Revenue addressed the critical issue of compliance with section 73 of the Sales Tax Act, 1990. The case revolved around the interpretation of what constitutes a valid banking instrument for payments exceeding Rs.50,000. The appellant argued that depositing cash via bank credit slips directly into the seller's account satisfied the legal requirements, while the tax authorities contended that such deposits did not comply with the mandatory provisions of the law. The Tribunal ultimately sided with the appellant, highlighting the necessity of a nuanced understanding of banking instruments in tax law. This ruling not only clarified the applicability of banking instruments but also underscored the importance of proper legal interpretation in tax adjudications, making it a pivotal reference for future cases concerning payment compliance under the Sales Tax Act. Keywords such as 'Sales Tax compliance', 'bank cre... |
| 2011 SLD 448, 2011 PLD 441 | Writ Petition No. 14248 of 2010 , decided on 23.03.2011 | In the case of Writ Petition No. 14248 of 2010, the Lahore High Court addressed the grievances of the petitioners regarding the quality of printing and proper disposal of damaged copies of the Holy Quran. The petitioners argued that the authorities failed to ensure the publication of the Holy Quran on high-quality paper, specifically not less than 52 grammage, as mandated by the Publication of Holy Quran (Elimination of Printing and Recording Errors) Rules, 1973. The court recognized the constitutional obligation of the state to secure the correct printing and publication of the Holy Quran as per Article 31 of the Constitution of Pakistan. The court directed the Provincial Government to consider the petitioners' proposals in the rule-making process under the Punjab Holy Quran (Printing and Recording) Act, 2011. This decision highlights the importance of upholding the sanctity of the Holy Quran and ensuring compliance with statutory regulations for its publication. The ruling establishe... |
| 1981 SLD 2203, 1981 PLC 340 | Writ Petition No. 1893-S of 1979 , decided on 10.10.1979 | This case revolves around the Civil Servants Act (LXXI of 1973), specifically section 12-A, concerning the retention of service for confirmed Government servants. The Lahore High Court addressed the legality of a Government order compelling certain petitioners to appear before the Federal Public Service Commission for suitability assessment. The court determined that while the Government's procedure was beneficial, it lacked specific application under the relevant law, rendering the petitioners' objection valid. The decision highlights the balance between administrative discretion and legal rights of government employees, emphasizing that any procedure not explicitly mandated cannot be enforced. This case is significant in understanding the rights of civil servants and the limitations of governmental authority in personnel matters.... |
| 2001 SLD 2794, (2001) 250 ITR 362 | This case revolves around the interpretation of income under the Income-tax Act, particularly section 2(24)(iv), which defines income to include certain benefits. The petitioner, Ishran Devi Oberai, contested a notice issued by the Income Tax Officer under section 148, claiming that the benefit of an interest-free loan should not be considered income. The court examined precedent cases including CIT v. P.R.S. Oberoi and V.M. Salgaocar & Bros. (P.) Ltd. to conclude that non-payment of interest does not constitute income. This decision highlights critical aspects of tax law and reassessment notices, emphasizing that authorities must have a valid basis for believing income has escaped assessment. The ruling reinforces the principle that benefits not resulting in actual income cannot trigger tax liabilities. This case is essential for understanding the nuances of income tax assessments and legal standards for issuing reassessment notices. Keywords: Income Tax, Income-tax Act, Reassessment,... | |
| 2004 SLD 699, 2004 CLD 1555 | Regular First Appeal No.556 of 2001 , decided on 24.04.2003 | This case revolves around the legal aspects of banking recovery procedures under the Banking Companies (Recovery of Loans, Advances, Credits and Finances) Act of 1997. The Lahore High Court addressed the issues of notice publication, the legality of service, and the erroneous charges of mark-up by the bank. The court emphasized the sufficiency of notice via publication in widely circulated newspapers, as established in precedent cases. The appellant's claims regarding insufficient notice and erroneous charges were dismissed due to a lack of evidence and procedural compliance. The court's decision highlights critical elements of banking law and emphasizes the importance of adhering to statutory requirements in recovery cases, making it a significant reference point for future banking disputes.... |
| 2023 SLD 2338, 2023 SCMR 1676 | Criminal Petition No. 112 of 2020 , decided on 15.06.2023 | This case involves a significant ruling by the Supreme Court of Pakistan regarding the powers of the trial court under the Criminal Procedure Code. The case emphasizes the rights of the accused to request the production of documents essential for their defense prior to the commencement of trial proceedings. The Supreme Court's decision highlighted the need for a balanced approach in ensuring that both the prosecution and the defense have equal opportunities to present necessary evidence. This ruling reinforces the principles of justice and fair trial, making it a landmark case for future legal proceedings in Pakistan. Keywords: Supreme Court of Pakistan, Criminal Procedure Code, rights of the accused, fair trial, legal proceedings.... |
| 1995 SLD 1149, 1995 ITR 285 | 200(R) of 1994 , decided on 19.10.1994 | This case involves Muhammad Ismail, an Assistant Engineer who was denied proper promotion and salary arrears after being wrongfully withheld from his promotion due to pending disciplinary actions. The Federal Service Tribunal ruled in favor of Ismail, recognizing that he was entitled to salary arrears from the date he should have been promoted. The court's decision underscored the principle that civil servants should not be penalized for administrative errors and that they are entitled to financial compensation for rightful positions. This case reinforces the importance of fair treatment in civil service promotions and the legal obligations of government entities to honor promotion entitlements. Keywords include civil service, promotion, salary arrears, legal entitlement, and administrative justice.... |
| 1979 SLD 1576, 1979 PCRLJ 987 | Criminal Miscellaneous No. 149 of 1978 , decided on 14.04.1959 | In the case of Ghulam Abbas and Another vs The State and Anothers, the Sindh High Court addressed a petition for quashing proceedings related to a direct complaint and police report regarding wrongful restraint. The applicants, Ghulam Abbas and another, were involved in a property dispute over a double-storeyed bungalow in Karachi, which was designated as evacuee property. The court examined the demarcation order and the claims of easement rights by the respondents. After careful consideration, the court found no basis for the allegations of wrongful restraint and ruled in favor of the applicants, thus quashing the proceedings. This case highlights important legal principles regarding property rights, wrongful restraint, and the powers of the High Court under the Criminal Procedure Code.... |
| 1984 SLD 39, 1984 PTD 187, (1984) 50 TAX 201 | Income-tax Cases Nos. 743 and 744 of 1972 , decided on 01.12.1983 | In the case of Income-tax Cases Nos. 743 and 744 of 1972, the Sindh High Court deliberated on the legality of a subletting contract under the Income Tax Act, 1922. The case arose when the Income Tax Officer assessed the entire profits from a contract to the respondent company, contending that the sublettee acted merely as a Benamidar. However, the Income Tax Appellate Tribunal found that the subletting agreement was genuine and legally binding, with both parties acting independently. The Tribunal's ruling emphasized the importance of contractual interpretation and the validity of agreements made between two genuine parties. This case highlights the significance of proper documentation and adherence to legal standards in contractual agreements, particularly in tax assessments. Keywords: Income Tax Act, subletting contract, legal interpretation, genuine parties, tax assessment.... |
| 2022 SLD 1226, 2022 PLC 659 | Civil Petition No. 407-K of 2019 , decided on 30.12.2021 | In the case of Civil Petition No. 407-K of 2019, the Supreme Court of Pakistan examined the legality of Shahzad Hussain Talpur's appointment as Special Auditor in the Cooperative Department. The case arose from a challenge to the Sindh Service Tribunal's decision that had reinstated Talpur after his dismissal. The Court determined that Talpur's appointment violated the Sindh Civil Servants Rules and the Sindh Public Service Commission Act, as he was not selected through the mandated processes. The Secretary, who appointed him, was found to have acted beyond his authority by downgrading the position to facilitate this appointment. The ruling underscored the necessity for transparency and accountability in governmental appointments, particularly regarding the identity of the competent authority, and set a precedent for enforcing strict adherence to public service laws. This case highlights the critical need for compliance with established recruitment protocols to ensure merit-based appoi... |
| 1978 SLD 853 = (1978) 115 ITR 438 | MISCELLANEOUS CIVIL CASE No. 362 OF 1976 , decided on 21.03.1978 | The case revolves around Section 69 of the Income-tax Act, 1961, which addresses unexplained investments. The Income Tax Officer (ITO) had made an addition of Rs. 71,977 to the income of Sahu Brothers, asserting it came from undisclosed sources due to unaccounted cash purchases. However, the assessee argued that this amount should be considered as arising from intangible additions made in previous years, totaling Rs. 76,210. The Appellate Tribunal sided with the assessee, stating that the intangible additions from earlier assessments could reasonably be available for investment in the current assessment year. This decision is significant for tax law, emphasizing the availability of past income for current investment and the importance of considering prior intangible additions in assessments. This ruling strengthens the argument for advocates representing clients in similar tax disputes, highlighting the necessity of thorough documentation and historical income declarations in tax asses... |
| 2005 SLD 1393, 2005 CLC 1645 | C.P. No.D-100 of 2005 , decided on 27.04.2005 | In the case of Ahmed Hassan vs. Excise and Taxation Officer, the Sindh High Court addressed the issue of personalized vehicle registration marks. The petitioner, Ahmed Hassan, submitted an application for a personalized registration mark for his car on December 1, 2004. However, the Excise and Taxation Department unlawfully demanded Rs.2,00,000 for the registration, despite the official fee being only Rs.20,000 as per Government Notification No.S.O.(T-II)/8-45/85/1066 dated July 13, 1994. After receiving no response from the Department despite serving a legal notice, Hassan filed a constitutional petition on February 7, 2005. The court found that the Department's actions were illegal and the excessive fee demand was unjustified. It ruled that the subsequent notification abolishing the personalized registration scheme had no retrospective effect and thus did not invalidate the petitioner's right to receive the registration mark. The court ordered the Department to issue the personalized... |
| 2004 SLD 1444 = 2004 PLC 191 | Civil Appeals Nos.2782 and 2783 of 2001 , decided on 27.02.2003 | In the landmark case of Civil Appeals Nos.2782 and 2783 of 2001, the Supreme Court of Pakistan addressed the rights of two former employees of Punjab University, Muhammad Hameed Bhatti and Muhammad Afzal Khan, who sought pensionary benefits from Islamia University, Bahawalpur after their re-employment. The court examined the provisions of the Islamia University of Bahawalpur Act, 1975, and the Employees (Pension) Statute, 1979, alongside the Specific Relief Act and the Constitution of Pakistan. The ruling clarified that their previous service was not merely a re-employment but rather an initial recruitment, thus entitling them to pensionary benefits and a move-over to higher grades. The court emphasized the principle that what is not prohibited is permitted, affirming the rights of the respondents to their deserved benefits after years of dedicated service. This decision highlights the importance of fair treatment and adherence to statutory provisions in employment matters, particularl... |
| 2022 SLD 24, 2022 SCMR 18 | Jail Petition No. 491 of 2017 , decided on 08.11.2021 | In the case of Muhammad Akram vs. The State, decided by the Supreme Court of Pakistan, the petitioner was involved in a tragic incident where he shot his wife, Mst. Sidra Nazir, while she was in police custody, leading to her death and injury to a police constable. The case raised significant questions regarding the application of the Anti-Terrorism Act and the concept of diminished responsibility in criminal law. The Supreme Court's ruling highlighted that the crime stemmed from a specific personal motive rather than a broader intent to instill fear in society, thus setting a precedent for similar cases involving domestic violence and honor-related crimes. The court's decision to acquit the petitioner underscores the complexities of criminal intent and the legal interpretations of personal grievances versus terrorism. This ruling may influence future cases regarding the application of anti-terror laws in domestic violence incidents.... |
| 2006 SLD 728, 2006 PTD 114, (2006) 93 TAX 371 | W.T.A No. 78 of 2002 , decided on 08.03.2005 | The case revolves around the interpretation of the Wealth Tax Act, specifically focusing on the definition of 'Gross Annual Rental Value' as outlined in the Wealth Tax Rules, 1963. The Lahore High Court examined the implications of not having actual rental agreements when estimating property values. The court concluded that the estimation can be based on what the property might reasonably be expected to be let for, thus establishing a notional value rather than a requirement for actual rental transactions. This decision is significant for property owners and tax professionals as it clarifies the criteria for wealth tax assessments. The ruling highlights the importance of understanding tax regulations and the implications of property valuations in legal contexts. Keywords such as 'Wealth Tax Act', 'Gross Annual Rental Value', and 'property valuation' are essential for SEO optimization.... |
| 2006 SLD 2559, 2006 SCMR 841, 2006 PLJ 1123 | Jail Petition No. 19 of 2005 , decided on 24.01.2006 | This case involves the Supreme Court of Pakistan's decision regarding Jail Petition No. 19 of 2005, where the petitioner, Muhammad Iqbal, sought leave to appeal against a Lahore High Court ruling that upheld his death sentence for the murder of Muhammad Aslam. The incident occurred on September 10, 1997, during which the petitioner allegedly shot the victim following a dispute rooted in old enmity. The prosecution presented eleven witnesses, and the evidence included medical reports confirming the victim's injuries. The trial court convicted the petitioner under section 302(b) of the Pakistan Penal Code, leading to an appeal that was ultimately rejected by the Supreme Court due to the weight of the evidence. This case highlights important aspects of criminal law, including the standards for eyewitness testimony and the application of the benefit of doubt in criminal proceedings. Important keywords in this case include Supreme Court of Pakistan, criminal law, murder conviction, eyewitne... |
| 1992 SLD 1038, 1992 PLC 940 | KAR-194 of 1990 , decided on 28.02.1991 | This case revolves around the appeal made by PIR MUHAMMAD against SULEMAN GLASS WORKS regarding the termination of his services. The key legal issues pertained to the applicability of the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968, and the requirement for employers to maintain records as mandated by the West Pakistan Shops and Establishments Ordinance, 1969. The Tribunal found that the employer had not maintained the requisite records, leading to an adverse presumption against them. The decision underscored the significance of compliance with employment laws and the legal implications of failing to provide necessary documentation in labor disputes. Keywords such as 'employment law', 'worker rights', 'termination of service', and 'legal compliance' are central to understanding the case's context and implications.... |
| 1992 SLD 1181, 1992 PLC 1238 | Service Appeal No. 528 of 1991 , decided on 31.07.1991 | This case revolves around the appeal of Meer Zaman against the Azad Government of the State of Jammu and Kashmir concerning the application of the Azad Jammu and Kashmir Civil Servants (Efficiency and Discipline) Rules, 1977, and the Azad Jammu and Kashmir Service Tribunals Act, 1975. The Tribunal addressed issues of authority, the validity of procedural rules, and the implications of natural justice in administrative proceedings. The ruling highlighted the importance of adhering to limitation periods for appeals and clarified the roles of various authorities in disciplinary matters. Legal practitioners and civil servants should note the Tribunal's stance on the overlap of responsibilities and the necessity for timely appeals in administrative law. This case is significant for understanding the application of service rules and the limitations imposed by procedural laws in the context of civil service governance in Azad Jammu and Kashmir.... |
| 1989 SLD 1512, 1989 SCMR 1166 | Civil Petition No.73 of 1981 , decided on 02.07.1988 | In the case of Civil Petition No.73 of 1981, the Supreme Court of Pakistan addressed the issue of claims made by individuals regarding their positions prior to nationalization. The court ruled that Mrs. Dilnawaz Iqbal, who had resigned from her role as Principal, could not benefit from her previous position. This case underscores the legal principles surrounding employment and nationalization, emphasizing the importance of resignation status in determining eligibility for claims. Keywords: nationalization, employment law, legal principles, Supreme Court of Pakistan.... |
| 1984 SLD 703, 1984 SCMR 919 | Civil Appeal No. 61 of 1976 , decided on 29.04.1984 | In the landmark case of Civil Appeal No. 61 of 1976, the Supreme Court of Pakistan addressed critical issues related to the enforcement of a promissory note and the implications of currency devaluation on financial transactions. The case stemmed from a dispute between the appellants, MUHAMMAD IQBAL AND others, and THE AUSTRALASIA BANK LTD. The court examined the validity of financial documents executed under the Negotiable Instruments Act, 1881. It was determined that the appellants had willingly engaged in financial agreements with the bank, and their claims of duress were dismissed. The judgment emphasized the importance of adhering to the terms of letters of credit and the responsibilities of parties in international trade. The decision highlighted the legal framework surrounding letters of credit, confirming that banks have the right to recover amounts due under the terms agreed upon by the parties. This case serves as a significant reference for future disputes involving financial... |
| 2020 SLD 1307, 2020 PLD 9 | Writ Petitions Nos. 1092, 1130, 1194, 1235, 1255 a , decided on 17.09.2019 | The case revolves around the constitutional validity of the appointment process for judges in the High Court of Azad Jammu and Kashmir as mandated by the Azad Jammu and Kashmir Interim Constitution Act of 1974. Multiple petitioners, comprising advocates and members of legal associations, challenged the process, claiming it lacked proper consultation with key judicial figures. The court's ruling clarified that while the President must consult both the Chief Justice of AJ&K and the Chief Justice of the High Court, the consultation does not necessitate a consensus. The judgment highlights the importance of adherence to constitutional norms to uphold the judiciary's independence and integrity. The ruling serves as a significant precedent for future judicial appointments and reinforces the legal framework governing such appointments in AJ&K.... |
| 2019 SLD 2300, 2019 PLJ 86 | Crl. A. No. 808 of 2018 , decided on 29.10.2018 | This case revolves around the acquittal of a respondent charged with the murder (Qatl-i-Amd) of a young boy, which involved serious allegations including sodomy. The Lahore High Court reviewed the trial court's decision, which was based on the assessment of eyewitness testimonies and medical evidence. The appeal was filed by the appellant who contended that the trial court failed to appreciate the evidence correctly. However, the High Court upheld the trial court's decision, stating that the acquittal was justified and that the evidence did not support the prosecution's claims. The court reiterated the legal standards for overturning an acquittal and underlined the critical nature of credible and substantial evidence in criminal proceedings. This case highlights the complexities of criminal law, the significance of judicial discretion, and the foundational principle of the presumption of innocence that protects individuals against wrongful conviction.... |
| 2009 SLD 1728, 2009 SCMR 838 | Civil Petition No.1573/L of 2002 , decided on 26.02.2009 | In the case of Messrs Parks Pakistan (PVT.) Ltd. vs. Privatization Commissioner, the Supreme Court of Pakistan addressed the issue of whether a binding arbitration agreement existed following the auction of the Malam Jabba Resort. The court examined the Arbitration Act of 1940, specifically sections 2(a), 8, and 20, to determine the validity of the arbitration application filed by the petitioner after the Privatization Commission refused to extend the liquor license, which was a critical condition for the project's viability. The court concluded that the documents presented did not establish an enforceable agreement, and the petitioner had effectively rescinded the contract by withdrawing the initial payment. This case highlights the importance of clear contractual agreements in the context of arbitration and the legal implications of withdrawing from such agreements. Keywords include arbitration agreement, contract law, legal proceedings, Supreme Court ruling, and privatization issues... |
| 2008 SLD 610, 2008 CLC 32 | C.A. No.47 of 2006 , decided on 02.11.2007 | The case revolves around a legal dispute between residents of two localities. The Northern Areas Court of Appeals addressed an appeal against orders issued by the Chief Court Gilgit regarding the appointment of a commission. The court highlighted the importance of timely objections in legal proceedings and the limited grounds on which preliminary orders can be challenged. The ruling elucidates the procedural requirements that litigants must adhere to, emphasizing that failure to act promptly can lead to acceptance of earlier decisions without further recourse. This case serves as a significant reference for future disputes involving preliminary orders and the responsibilities of parties in legal proceedings.... |
| 2000 SLD 2024, 2000 CLC 1524 | Suit No. 1099 of 1998 , decided on 24.03.2000 | In the landmark case of Suit No. 1099 of 1998, the Sindh High Court examined the complexities of civil procedure and the implications of withdrawing a suit. The plaintiff, SINDH ENGINEERING (PVT.) LTD., sought damages from OTIS ELEVATOR COMPANY following a termination of their agency agreement. The court's decision hinged on the interpretation of the Civil Procedure Code, particularly the rules regarding the rejection of plaints and the consequences of withdrawing a suit. The ruling reinforced the principle that a party cannot file a subsequent suit based on the same cause of action if a prior suit has been withdrawn unconditionally. This case serves as a critical reference for legal practitioners and scholars studying civil litigation and procedural law in Pakistan.... |
| 1985 SLD 56, 1985 PTD 320 | Income-tax Reference No. 188 of 1974 , decided on 30.09.1984 | In the case of Income-tax Reference No. 188 of 1974, the Sindh High Court examined the rejection of the accounting method used by Messrs Pakistan Oil Mills Ltd. The case revolved around the gross profit rate disclosed by the company, which was considered low by the Income Tax Officer. The court highlighted the importance of maintaining a consistent accounting method and the necessity for the department to substantiate any claims of irregularity. The decision clarified that fluctuations in profit margins do not automatically warrant a rejection of accounts. This case is pivotal in understanding the application of the Income Tax Act, 1922, and the Income Tax Ordinance, 1979, particularly concerning the rights of taxpayers to maintain their accounting practices without arbitrary dismissal by tax authorities. The ruling reinforces the principle that tax assessments must be based on credible evidence and not merely on subjective interpretations of profitability. Keywords: Income Tax, Accoun... |
| 1966 SLD 184, (1966) 60 ITR 423 | CIVIL APPEAL Nos. 970 AND 971 OF 1964 , decided on 10.12.1965 | The case 'Commissioner of Income Tax v. Mewar Textile Mills Ltd' revolves around the interpretation of profits derived from sales and their tax implications under the Income-tax Act, 1961. The Supreme Court evaluated the High Court's ruling which mandated that profits should be taxed on an accrual basis rather than a mere receipt basis and that profits should be divided between manufacturing and selling processes. The Supreme Court found that the High Court exceeded its jurisdiction by determining profit apportionment, which should be left to the Appellate Tribunal. This case is significant in understanding tax liabilities and the roles of different courts in adjudicating financial disputes. Keywords include 'Income-tax Act', 'Supreme Court', 'taxable profits', 'accrual basis', 'manufacturing process', 'selling process', and 'Appellate Tribunal'.... |
| 2008 SLD 37 = 2008 PTD 1703 | I.T.A. No. 269/LB of 2008 , decided on 01.07.2008 | This case revolves around the assessment of income tax under the Income Tax Ordinance, 2001. The taxpayer initially filed a return declaring income and claimed a refund due to tax deductions. However, the Taxation Officer amended the assessment, arguing that the taxpayer had failed to declare the correct income, which led to an erroneous assessment. The taxpayer challenged this amendment, stating that the proper legal conditions for such an amendment were not satisfied. The Appellate Tribunal found merit in the taxpayer's arguments, highlighting that the Taxation Officer's actions were based on assumptions rather than factual evidence. This decision emphasizes the importance of adhering to established legal standards when amending tax assessments, ensuring that taxpayers are not subjected to unjustified alterations in their tax liabilities. The case underscores the principles of fairness and legal justification in tax law, reinforcing the need for accurate documentation and evidence in... |
| 1962 SLD 388 = (1962) 45 ITR 399 | O.P. No. 291 OF 1960 , decided on 08.07.1960 | In the landmark case O.P. No. 291 OF 1960, the Kerala High Court addressed significant issues related to the Agricultural Income-tax Act, 1950. The case arose when the petitioner, Avvulla Haji, challenged the assessment made by the Agricultural Income Tax Officer, arguing that he was not given a fair opportunity to contest the evidence against him. The court referred to previous cases, emphasizing that the principles of natural justice must be upheld in tax assessments. The ruling reinforced the necessity for taxing authorities to allow parties to respond to the material used in making assessments. This case underscores the critical balance between tax collection and the rights of individuals, making it a pivotal reference for future tax-related legal proceedings.... |
| 2023 SLD 2329 = (2023) 128 TAX 266 | ITA No.68 and 69/LB/2013, ITA No.57/LB/2013 and IT , decided on 17.01.2023 | This case revolves around tax assessments involving Allied Bank Limited and the Commissioner Inland Revenue, focusing on issues such as the deduction of tax and the procedural aspects of tax assessments under the Income Tax Ordinance. The Tribunal examined multiple aspects of the law, including sections 120 and 122(5A) of the Income Tax Ordinance, 2001, and sections 62 and 135 of the repealed Income Tax Ordinance, 1979. The case underscores the importance of proper documentation and the taxpayer's burden to prove compliance with tax regulations. The decision reinforces the legal principle that tax authorities must adhere to statutory limitations on record requisitioning and the necessity of establishing defaults before imposing tax liabilities. The ruling is significant for taxpayers and tax practitioners in understanding the nuances of tax law interpretation and the procedural requirements imposed by the Income Tax Ordinance.... |
| 1989 SLD 740, 1989 SCMR 760, 1989 SLD 1296 | Civil Appeal No.202 of 1986 , decided on 03.12.1988 | This case revolves around a dispute related to a pre-emption suit filed under the Punjab Pre-emption Act of 1913. The appellant purchased land, which led to a pre-emption claim by the respondent. The case highlights critical aspects of property law, particularly the conditions under which pre-emption can be claimed. The court's decision underscores the importance of adhering to judicial decrees and the implications of withdrawing amounts deposited in court. This ruling serves as a precedent for future cases involving pre-emption rights and the procedural requirements necessary for their enforcement. Keywords include pre-emption, property law, judicial decree, Supreme Court of Pakistan, Punjab Pre-emption Act, and legal representation.... |
| 1944 SLD 26 = (1944) 12 ITR 296 | D-2741 of 1944 , decided on 01.01.1944 | In the case of Jitumal Chamanlal v. Commissioner of Income Tax, the Lahore High Court addressed critical issues surrounding the assessment of income tax for a Hindu Undivided Family (HUF). The court examined whether income from a property held by a family member could be considered joint family income. The ruling clarified that there is no presumption of joint family business unless supported by substantial evidence. The court's decision reinforces the importance of individual ownership claims within familial contexts in tax assessments, highlighting the need for clear and direct evidence when determining the nature of property and income within joint family businesses. The ruling serves as a significant reference for similar cases involving the complexities of income tax assessments related to family-owned properties and businesses.... |
| 2009 SLD 1606 = 2009 SCMR 303 | Criminal M.A. No.272 of 2008 in Criminal Appeal No , decided on 22.08.2008 | In the case of Criminal M.A. No.272 of 2008 in Criminal Appeal No.233 of 2007, the Supreme Court of Pakistan dealt with a significant matter pertaining to the Pakistan Penal Code, specifically Sections 302, 309, and 310. The crux of the case revolved around a compromise between the accused, Pir Muhammad, and the legal heirs of the deceased, who expressed forgiveness and waived their right to Qisas in the name of Allah Almighty. This case highlights the importance of reconciliation and compromise in the legal system, showing how such agreements can lead to the overturning of severe sentences such as the death penalty. The court, upon reviewing the statements from the legal heirs and local elders, accepted the compromise, which demonstrates the judicial system's inclination towards restorative justice. The ruling not only emphasizes the power of forgiveness but also illustrates the procedural aspects of handling compromise applications within the criminal justice framework. This decision... |
| 2013 SLD 1379, 2013 MLD 314 | High Court Appeal No. 106 of 2012 , decided on 12.09.2012 | This case revolves around a dispute over leasehold rights to a 5-acre land parcel located in Deh Mochko, Karachi. The plaintiff, who claimed to have been granted a 30-year lease starting from 1983/84, faced cancellation of this lease by the authorities, subsequently leading to a new lease being granted to the defendants. The plaintiff sought a declaration of ownership, cancellation of the defendants' lease, and an injunction against further construction on the land. The High Court's ruling emphasized the importance of maintaining the status quo during legal proceedings to prevent irreparable harm, particularly as the defendants claimed significant progress in construction. The decision highlighted the legal principles under the Civil Procedure Code and the Specific Relief Act, which govern injunctions and property rights. The case underscores the complexities involved in land disputes and the need for careful legal scrutiny to protect the rights of all parties involved.... |
| 1998 SLD 590, 1998 PTD 3900, (1998) 78 TAX 217 | Writ Petition No. 12975 of 1997 , decided on 15.04.1998 | This case revolves around the interpretation of Rule 8(2)(c)(i) of the Wealth Tax Rules, 1963, which was challenged for being discriminatory against unlisted companies compared to listed ones. The Lahore High Court's decision emphasized the need for a fair valuation method in accordance with market values, thereby highlighting issues of equity and fairness in tax law. The ruling is significant for shareholders and tax practitioners, as it sets a precedent for how shares should be valued for tax purposes, potentially affecting wealth tax assessments across Pakistan. This case is pivotal for understanding the application of the Wealth Tax Act and the constitutional provisions that protect against arbitrary taxation. It underscores the importance of aligning tax laws with market realities and ensuring that tax liabilities are equitable for all taxpayers, particularly in the context of evolving financial regulations.... |
| 1990 SLD 1306 = 1990 PLC 215 | Writ Petition No. 2691 of 1982 , decided on 06.03.1989 | In the case of Habib Bank Ltd. vs. Arid Nazir and others, the Lahore High Court reviewed the dismissal of a writ petition concerning the termination of a probationary employee, Mr. Abid Nazir. The case centered around the provisions of the Industrial Relations Ordinance of 1969, specifically Section 25-A, which governs the termination of services during the probation period. The court noted that the Labour Appellate Tribunal had remanded the case for further examination of whether Mr. Nazir's performance was indeed unsatisfactory, thereby allowing for the opportunity to present additional evidence. The judgment underscored that the assessment of satisfactory progress must be based on substantive evidence rather than subjective assertions. The decision reinforced the principle that the Labour Court has jurisdiction to scrutinize termination orders and determine their legitimacy based on factual circumstances. This case highlights the importance of due process for employees under probati... |
| 2012 SLD 1377, 2012 SCMR 106 | Civil Appeal No. 245-L of 2011 , decided on 29.06.2011 | In the case of Civil Appeal No. 245-L of 2011, the Supreme Court of Pakistan deliberated on the pension increase for civil servants as per the Civil Servants Act of 1973. The appellant, Akram Ul Haq Alvi, contended that the Federal Service Tribunal incorrectly ruled that his pension increase should be calculated based on net pension instead of gross pension. The Court found that the Government had the authority to determine the method of pension calculation, and previous notifications allowing increases on gross pension did not restrict the Government's ability to change the calculation method. The Court emphasized that increases in pension are executive acts influenced by various factors, including inflation and financial constraints. The decision referenced earlier judgments and concluded that the appeal lacked merit, resulting in its dismissal. Key terms include pension increase, executive powers, Civil Servants Act, and financial constraints, which are relevant for understanding th... |
| 1971 SLD 799 = 1971 PCRLJ 956 | Criminal Appeal No. 394 of 1970 , decided on 25.01.1971 | In the case of Sindh High Court's Criminal Appeal No. 394 of 1970, the appellant, Sher Ali, was convicted for an offense under section 304, Part I, P.P.C., leading to a five-year sentence and a fine. The incident involved the shooting of Arz Muhammad, who was attempting to escape after committing theft in the appellant's house. The court examined the circumstances and determined that the appellant had a right to private defense, as the deceased was armed and posed a threat. The judgment emphasized the importance of self-defense laws, particularly sections 100 and 103 of the Pakistan Penal Code, which protect individuals acting to defend their lives and property. The case highlights key legal principles surrounding self-defense and the justification for using lethal force when threatened. The appeal was allowed, marking a significant decision in the interpretation of self-defense rights in Pakistan.... |
| 2008 SLD 1305, 2008 PLC 780 | Appeal No.985 of 2007 , decided on 17.11.2007 | In this significant case adjudicated by the Service Tribunal of N.W.F.P., Mst. Baseerat Naz challenged the legality of her appointment as Headmistress under the North West Frontier Province Civil Servants Act. The case revolved around her previous service as a regular S.E.T. in the Education Department and the terms of her appointment following a public service commission advertisement. The Tribunal found that the appellant had a legitimate expectation of being treated equally under the law, aligning with the principles of equal protection guaranteed by the Constitution of Pakistan. The decision emphasized non-discrimination and affirmed the rights of civil servants, setting a precedent for future cases involving public service appointments.... |
| 2015 SLD 2393, (2015) 376 ITR 596 | CIVIL APPEAL Nos. 5525 - 5526 OF 2005 , decided on 11.08.2015 | In the case of Fibre Boards (P.) Ltd vs. Commissioner of Income Tax, the Supreme Court addressed the application of Section 54G of the Income-tax Act, 1961, concerning the exemption of capital gains when shifting an industrial undertaking from an urban to a non-urban area. The appellant, Fibre Boards, sold its industrial unit in Thane and sought to claim exemptions on capital gains based on advances made for purchasing new machinery and land in a non-urban area. The High Court had denied the exemption, asserting that the area was not declared non-urban by the Central Government. However, the Supreme Court found that the notification declaring Thane as an urban area remained valid under Section 24 of the General Clauses Act, thus allowing the exemption. The case highlights important aspects of capital gains exemptions, the interpretation of urban and non-urban classifications, and the significance of advance payments in meeting statutory requirements. This ruling is crucial for business... |
| 1994 SLD 208, 1994 SCMR 1484 | Civil Petitions Nos. 172 and 173 of 1992 , decided on 19.03.1992 | In the case of Civil Petitions Nos. 172 and 173 of 1992, the Supreme Court of Pakistan addressed the refusal of the High Court to entertain constitutional writ petitions based on the grounds of adequate alternative remedies as stipulated in the Punjab Local Government Ordinance, 1979. The Court emphasized the importance of exhausting all available remedies before seeking judicial intervention. The petitioners contended that the law did not provide a remedy concerning an impugned tax levy, while the respondents argued that sufficient alternative remedies existed. The Supreme Court ultimately upheld the High Court's ruling, indicating that matters involving disputed facts are best resolved within the relevant administrative forums. This case illustrates the judicial approach towards alternative remedies and the principle of judicial restraint in matters where administrative solutions are viable. Keywords such as 'constitutional petition', 'Punjab Local Government Ordinance', 'alternative... |
| 2004 SLD 2402, (2004) 266 ITR 308 | IT APPEAL NO. 13 OF 2002 , decided on 22.12.2003 | This case revolves around the dissolution of the partnership firm, Naveen Hardware & Electrical Stores, due to disputes among partners. The case was decided by the Gauhati High Court, where it was established that the firm ceased to exist as of March 31, 1992. The court ruled that the valuation of the closing stock should be at market price, emphasizing that the valuation at cost price was erroneous. This ruling aligns with precedents in tax law regarding the valuation of stock in dissolved firms, distinguishing between continuing businesses and those that have ceased operations. The decision underlines the importance of accurately reflecting the financial position of entities post-dissolution for tax purposes, ensuring compliance with the Income-tax Act, 1961, particularly Section 263, which allows for revision of orders that are prejudicial to the revenue. Keywords such as 'Income-tax Act', 'dissolution of partnership', 'valuation of stock', and 'tax law precedents' are critical for ... |
| 1984 SLD 997, 1984 SCMR 1508 | Miscellaneous Appeal No.57-R of 1984 , decided on 11.03.1984 | The Supreme Court of Pakistan ruled on Miscellaneous Appeal No.57-R of 1984 on March 11, 1984. The case involved the appellant, Muhammad Safdar, appealing against the Assistant Registrar of the Supreme Court regarding a limitation issue. The court found that the appeal was barred by six days, and no application for condonation of delay had been submitted. As a result, the appeal was dismissed as barred by limitation. This case highlights the significance of timely submissions and adherence to procedural rules in the legal system, ensuring that appeals are filed within the stipulated time frames to maintain the efficiency and effectiveness of the judicial process. Legal practitioners are urged to be vigilant about deadlines and procedural compliance to avoid unfavorable outcomes. Keywords such as 'Supreme Court rules', 'appeal limitation', and 'legal compliance' are essential for understanding this ruling.... |
| 1999 SLD 219, 1999 SCMR 1921 | Civil Appeals Nos. 407 to 412 of 1999 , decided on 11.06.1999 | This case concerns the jurisdiction of the Chief Election Commissioner regarding disqualification due to defection under Article 63A of the Constitution of Pakistan. The Supreme Court addressed the complexities of internal party disputes and the authority of the Chief Election Commissioner to adjudicate on such matters. The ruling underscored the importance of maintaining political stability and integrity within political parties, suggesting that the Chief Election Commissioner must assess the bona fides of claims made against party leaders to prevent misuse of the defection clause. This case is significant in the context of Pakistan's electoral integrity and political dynamics, highlighting the delicate balance between party authority and electoral processes. Keywords such as 'disqualification', 'defection', 'Chief Election Commissioner', and 'political party leadership' are crucial for understanding the implications of this ruling.... |
| 2011 SLD 1730, 2011 PLC 735 | Writ Petition No.18024 of 2008 , decided on 29.09.2010 | In the case of Writ Petition No.18024 of 2008, the Lahore High Court addressed the appointment of the Chairman of the Punjab Service Tribunal. The petitioner, Aurangzeb Shaafi Burki, challenged the legality of the appointment made by the Acting Governor, asserting that such an appointment fell outside the authority of an Acting Governor. The case highlighted the constitutional framework surrounding the roles and responsibilities of the Governor and the Chief Minister under the Constitution of Pakistan, particularly Articles 101, 104, 105, and 199. The Court held that the Governor is bound to act on the advice of the Chief Minister, emphasizing that the authority to appoint the Chairman lies with the Governor, which could be executed by the Acting Governor during the absence of the permanent Governor. The decision reinforced the principle that the Chief Minister's advice is binding on the Governor, thereby validating the actions taken during the Acting Governor's tenure. The judgment is... |
| 2019 SLD 1374, 2019 MLD 1002 | Criminal Appeal No. 584 and Murder Reference No. 1 , decided on 12.12.2018 | In the case of Muhammad Mushtaq vs. The State, the Lahore High Court addressed significant issues surrounding the prosecution's failure to establish a credible case against the accused. The court scrutinized the evidence presented, particularly focusing on the reliability of eyewitness accounts and the handling of forensic evidence. The incident in question involved the murder of Muhammad Riaz, allegedly committed by Mushtaq due to suspicions regarding his wife's divorce proceedings. However, the court found that the prosecution's witnesses were not credible, as they were not present at the scene and had motives to fabricate their testimonies. The timeline of the events, including the delayed post-mortem examination and the lack of physical evidence linking the accused to the crime, further undermined the prosecution's case. Ultimately, the court highlighted the necessity for concrete evidence in murder trials, ruling in favor of the accused and setting a precedent for future cases. Th... |
| 2016 SLD 2627, 2016 MLD 2006, 2016 PLJ 543 | Writ Petition No. 196 of 2016 , decided on 12.05.2016 | This case revolves around the dismissal of a writ petition by Maqbool Associates (Pvt.) Ltd. against the Federation of Pakistan pertaining to the rejection of their bids for two significant infrastructure projects under the Public Procurement Rules, 2004. The Islamabad High Court, presided over by Justice Aamer Farooq, ruled that the petitioners had failed to provide sufficient justification for their claims of wrongful rejection of bids. The court stressed the importance of the Public Procurement Regulatory Authority's role in maintaining transparency and fairness in the bidding process. The judgment highlights the necessity for bidders to not only submit the lowest bid but also to demonstrate the requisite technical expertise and financial capacity to undertake the projects. This ruling serves as a pivotal reminder for contractors and legal practitioners regarding the standards of bid evaluation and the importance of adhering to procurement regulations. The decision also underscores ... |
| 1991 SLD 1965, (1991) 191 ITR 384 | This case revolves around the interpretation of section 164 of the Income-tax Act, 1961, specifically in the context of discretionary trusts. The case involved Chiranjilal Shrilal, the settlor of a trust, and the Commissioner of Income Tax. The trust deed stipulated that the income would be accumulated for 18 years, after which 75% was to be distributed to the wife or widow of the settlor's son, who was only 8 years old at the time of the settlement. The uncertainty regarding the beneficiaries' identities led to the application of section 164(1), which addresses situations where the shares of beneficiaries are unknown or indeterminate. The Tribunal concluded that the income should be taxed at the maximum rate, highlighting the complexities of trust law and the importance of clearly defined beneficiary rights in tax assessments. This case serves as a critical reference for future trust-related tax disputes, emphasizing the need for clarity in trust deeds to avoid similar complications.... | |
| 2020 SLD 492 = 2020 PLC 68 | Writ Petition No. 166 of 2014 , decided on 18.04.2019 | This case revolves around the dismissal of Zulfiqar Ali Malik from his position at Habib Bank Limited and subsequent legal proceedings concerning the review of his dismissal. The Labour Appellate Tribunal rejected the petitioners' request for review, citing jurisdictional limitations and the conclusion of litigation at the Supreme Court level. The importance of statutory provisions in determining the right to file review petitions is highlighted, aligning with established legal precedents. The ruling underscores the necessity for explicit legislative authority to permit reviews in labor disputes, contributing to the understanding of labor rights and judicial processes in Azad Jammu and Kashmir. Keywords: Labour Appellate Tribunal, review petition, jurisdiction, Azad Jammu and Kashmir, Industrial Relations Ordinance, legal precedent.... |
| 1985 SLD 1760, 1985 PLC 318 | LHR-765 of 1977 , decided on 28.05.1978 | The case revolves around an industrial dispute concerning the promotion rights of Muhammad Akram within the Punjab Road Transport Board. After being ignored for promotion to the position of Yard Master, Akram filed a grievance, which the Labour Court upheld, directing his promotion with back benefits. The case emphasized the importance of seniority and proper medical evaluation in promotion decisions, ultimately dismissing the appeal made by the Punjab Road Transport Board and affirming Akram's rights under the Industrial Relations Ordinance. This case highlights key elements of labor law, including promotion protocols and employee rights, making it significant for similar future disputes.... |
| 1985 SLD 1029, 1985 SCMR 1960 | Civil Petition for Leave to Appeal No. 93-K of 198 , decided on 27.05.1985 | In the case of Civil Petition for Leave to Appeal No. 93-K of 1985, the Supreme Court of Pakistan addressed issues surrounding the Sind Rented Premises Ordinance and the right of a landlady to reclaim her property for personal use. The case revolved around the petitioner's eviction from a rented flat, with the landlady asserting her need for the premises due to her age and living conditions. The Rent Controller initially dismissed her request, citing a lack of bona fide need, as the landlady lived with her husband in a better house. However, the High Court reversed this decision, leading to the Supreme Court's review. The court emphasized that a woman has the legal right to assert her claim to live in her own home, regardless of her husband's living situation. This case highlights the importance of individual property rights and the interpretation of laws affecting tenant-landlord relationships. Key terms include eviction, personal need, and the legal rights of women in property matter... |
| 2021 SLD 1028, 2021 PLC 67 | C.As. Nos. 1076 to 1089 of 2019 , decided on 05.12.2019 | In the case of C.As. Nos. 1076 to 1089 of 2019, the Supreme Court of Pakistan addressed the appeals concerning the reinstatement of employees of Martin Dow Marker Ltd. The case revolved around the interpretation of the Industrial and Commercial Employment (Standing Orders) Ordinance, 1968, specifically Section 15, and Articles 185 and 199 of the Constitution of Pakistan. The court examined the validity of the employees' grievances after their reinstatement letters were issued but were not acted upon by them, leading to questions about their intentions and bona fides. The court ultimately ruled in favor of the appellant company, highlighting the importance of employees' duty to report for work post-reinstatement and the implications of their absence from duty. This case underscores the judicial approach to labor disputes and the necessity of adhering to procedural requirements in employment law. Keywords such as 'Supreme Court of Pakistan', 'reinstatement of employees', 'Industrial and ... |
| 1988 SLD 894, 1988 PLC 147 | 159 of 1986 , decided on 17.03.1987 | In the landmark case of Syed Qaiser Ali Hashmi versus M/S. Allwin Engineering Industries Ltd., adjudicated by the Labour Appellate Tribunal in Sindh on March 17, 1987, the tribunal meticulously examined issues surrounding habitual absence and wrongful dismissal under Pakistan's employment laws. The petitioner, Syed Qaiser Ali Hashmi, a permanent employee, was accused of misconduct due to an absence totaling 77 days between January and December 1984 without obtaining the necessary leave approval from his employer. Despite submitting a leave application on grounds of illness, Mr. Hashmi's absence was not formally acknowledged by Allwin Engineering Industries Ltd., leading to his eventual dismissal. The core legal framework scrutinized in this case includes the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, VI of 1968, specifically sections 15(2) and 15(3)(e), and the Industrial Relations Ordinance, XXIII of 1969, section 25-A. These sections address issu... |
| 2009 SLD 3490, 2009 PCRLJ 1117 | Writ Petition No.1807 of 2009 , decided on 24.02.2009 | In the landmark decision of Writ Petition No.1807 of 2009, the Lahore High Court deliberated on significant legal principles surrounding the superdari of vehicles under the Criminal Procedure Code (V of 1898) and the Constitution of Pakistan, 1973. Filed by petitioner Muhammad Ramzan on February 24, 2009, the case challenged the authority and legality of orders issued by lower courts concerning the ownership and transfer of vehicle No. SAB-1853. The petitioner alleged that the respondents, including the Additional Sessions Judge of Faisalabad and others, engaged in fraudulent activities leading to the unauthorized transfer of the vehicle's superdari. Central to the case were sections 516-A and 439 of the Criminal Procedure Code, alongside Article 199 of the Constitution, which governs constitutional petitions. Justice S. Ali Hassan Rizvi meticulously reviewed the evidence presented, highlighting the procedural adherence of the lower courts. The court underscored the hierarchy within t... |
| 2007 SLD 3003, 2007 PLJ 295 | C.M. No. 10 of 2006 , decided on 19.07.2006 | In the landmark case C.M. No. 10 of 2006, adjudicated by the Lahore High Court on July 19, 2006, the petitioner, Mst. Madiha Sultana and others, challenged the actions of respondents Muhammad Sharif and three others under Article 203 of the Constitution of Pakistan, 1973. The case delves into the administrative jurisdiction of the High Court over subordinate courts, emphasizing that while the High Court holds supervisory authority, it does not extend to judicial interventions in litigant grievances. The petitioner alleged the disappearance of the case file, raising concerns about administrative malfeasance within the judicial system. Advocate Mr. Kanzus Saadat Siddique represented the petitioners, highlighting the challenges faced due to the alleged negligence of the Civil Judge/Family Judge in Chiniot and the Incharge Record Keeper of Tehsil Chiniot, District Jhang. The court, under the guidance of Judge Syed Shabbar Raza Rizvi, concluded that Article 203 is primarily for administrati... |
| 2021 SLD 1837, 2021 PLJ 550 | Crl. Rev. No. 43212 of 2020 , decided on 22.09.2020 | In the landmark case Crl. Rev. No. 43212 of 2020 adjudicated by the Lahore High Court on September 22, 2020, petitioner Farhan Masood Khan challenged the dismissal of his pre-arrest bail petition. The case revolves around the interplay between the Criminal Procedure Code (V of 1898) and the Pakistan Penal Code, 1860, specifically Sections 439, 435, 419, and 428. The petitioner had been granted ad-interim pre-arrest bail for a period which was subsequently extended multiple times. However, during this period, he was arrested in connection with another FIR, leading to complications in his bail proceedings. Represented by advocates Mr. Muhammad Azeem Danyal, Shahid Mehmood Bhatti, and Ch. Faheem Anwar Jajja, Farhan Masood Khan argued that his inability to appear in court was not wilful but a result of his custody in Central Jail, Gujranwala. The court, presided over by Justice Farooq Haider and Muhammad Tahir Latif, acknowledged the procedural lapses wherein the petitioner’s bail status w... |
| 1981 SLD 1264, 1981 PLD 93 | D-515 to 522 of 1980 | In the significant case of Rao Qadeer Khan vs. The State, the Supreme Court of Pakistan evaluated multiple petitions concerning bail under the Criminal Procedure Code. The Court underscored the importance of a petitioner's conduct in determining eligibility for bail. It was found that Rao Qadeer Khan had absconded for a considerable period, which prima facie established grounds for denying bail. The decision highlighted the legal principles regarding bail eligibility, particularly addressing the abuse of process when a petitioner attempts to gain advantage through repeated anticipatory bail requests while avoiding court appearances. This case serves as a critical reference for understanding the implications of abscondence and the judicial discretion exercised in bail matters, particularly in criminal proceedings.... |