Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1958 SLD 256, (1958) 33 ITR 176 | CIVIL MISC. IT CASE No. 46 OF 1956 , decided on 11.07.1957 | In the landmark case of Bansilal v. Commissioner of Income Tax, adjudicated by the Rajasthan High Court on July 11, 1957, significant legal principles concerning partnership registrations under the Income-tax Act were established. The petitioner, Bansilal, sought the registration of his partnership firm following the acquisition of shares from a deceased partner. The core issue revolved around the undefined shares held by Bansilal and his minor sons, which led to the rejection of the registration application by the Income-tax Officer (ITO) in Udaipur. Subsequent appeals to higher authorities, including the Appellate Assistant Commissioner and the Income-tax Appellate Tribunal, upheld the ITO's decision, citing the absence of clearly defined individual shares as a critical flaw. Bansilal's contention was that he had purchased the outgoing partner Shankerlal’s shares not in his individual capacity but as the karta of a joint Hindu family, represented by himself and his minor sons. He ar... |
| 2010 SLD 2953, 2010 PCRLJ 1809 | Criminal Appeal No. 166 and Criminal Revision No. , decided on 22.06.2010 | In a landmark decision on June 22, 2010, the Lahore High Court, under the esteemed leadership of Justice Waqar Hassan Mir, delivered a pivotal judgment in Criminal Appeal No. 166 and Criminal Revision No. 70 of 2004. The case involved petitioner Makhdoom Javed Hashmi and the respondent, THE State, with the primary charges stemming from multiple sections of the Penal Code, including 124-A for sedition and 131/109 for abetting mutiny, among others. The crux of the case revolved around the alleged dissemination of defamatory content aimed at creating disaffection towards the Pakistan Army and the government, leading to Hashmi's conviction in the lower court. The Lahore High Court meticulously dissected the procedural frameworks invoked during the prosecution, particularly spotlighting violations of the Criminal Procedure Code (CPC), specifically Section 196. This section unequivocally mandates that prosecutions under certain Penal Code sections require a formal complaint from the concern... |
| 1994 SLD 712, 1994 SCMR 987 | Civil Petition for Leave to Appeal No. 720-L of 19 , decided on 22.11.1993 | In this landmark case, the Supreme Court of Pakistan addressed critical issues surrounding the Limitation Act and the Constitution regarding the filing of appeals. The petitioner, misled by their local lawyer regarding the applicable filing period, faced challenges in seeking condonation for a delayed petition. The Court emphasized the necessity of a supporting affidavit from counsel for such requests, highlighting the importance of accurate legal advice. In denying leave to appeal, the Supreme Court upheld the High Court's decision, which effectively underscored the principles of waiver and estoppel in legal proceedings. This case serves as a pivotal reference for future cases involving the Limitation Act and the standards for legal counsel's advice, showcasing the importance of timely and precise legal guidance in the judicial process.... |
| 2004 SLD 3670, 2004 PLJ 404 | W.P. No. 155 of 2004 , decided on 24.03.2004 | This case revolves around the eviction of a tenant under the West Pakistan Urban Rent Restriction Ordinance, 1959. The petitioner, Shah Zeb (Minor), represented by his father, filed the case against Muhammad Ayub Khan and others, asserting the right to evict the tenant due to non-payment of rent. The court examined the evidence presented, particularly the documentary proof of the landlord-tenant relationship. The judgment highlighted the legal principles surrounding tenancy, default, and eviction in Pakistan. The decision underscores the significance of a clear relationship between landlord and tenant and the consequences of failing to meet rental obligations. The ruling serves as a precedent in eviction cases, affirming that once the landlord-tenant relationship is established, the tenant may be ejected if default is proven. The ruling is crucial for understanding tenant rights and responsibilities in Pakistan, especially regarding eviction proceedings under the Rent Restriction Ordin... |
| 1998 SLD 371, 1998 PTD 2855, (1996) 222 ITR 540 | G.A. No.2447 of 1996 , decided on 17.09.1996 | This case revolves around the appeal filed by Brooke Bond Lipton India Ltd against the judgment of the Calcutta High Court concerning a notice issued by the Commissioner of Income-tax under section 263 of the Income Tax Act, 1961. The case highlights the procedural nuances of tax law, particularly the importance of responding to show-cause notices before seeking judicial intervention. The appellant argued that the notice was invalid and that they were entitled to certain deductions under sections 32-AB and 33-AB of the Income Tax Act. The court reiterated that parties should exhaust available remedies before invoking writ jurisdiction. This case serves as a critical reference for taxpayers regarding compliance with income tax regulations and the procedural requirements for challenging tax assessments. Legal practitioners and tax professionals should pay close attention to the implications of this ruling, particularly the emphasis on administrative remedies. Keywords: Income Tax Act, ta... |
| 1991 SLD 145, 1991 PTD 841, (1991) 64 TAX 112 | I.T.R. No. 118 of 1990 , decided on 13.03.1991 | In the case of I.T.R. No. 118 of 1990, the Sindh High Court deliberated on the application of the Income Tax Ordinance, 1979, particularly focusing on the interpretation of section 10 regarding tax liabilities and their inclusion in retained income calculations. The case arose from a dispute over the surcharges levied on the assessed income of Messrs Berger Paints Pakistan Ltd. The court examined the legal definitions and precedents set in earlier cases, concluding that tax liabilities are indeed relevant for the calculation of retained income in the context of surcharges. This ruling not only clarifies the legal framework surrounding income tax assessments but also reinforces the importance of adhering to the legislative intent behind tax laws. The decision highlights the intricate relationship between accounting and assessment years, a crucial aspect for tax practitioners and entities alike. The keywords pertinent to this case include 'Income Tax Ordinance', 'retained income', 'surch... |
| 2002 SLD 1977, 2002 PLC 1455 | Appeal No. 1067 of 2001 , decided on 06.09.2001 | This case revolves around the disciplinary action taken against MUZAMMAL HUSSAIN, a Sub-Inspector of Police, who was accused of arresting an innocent person due to a mistaken identity linked to a proclaimed offender. The Service Tribunal examined the circumstances leading to the appellant's arrest of Muhammad Ilyas, where it was determined that the civil servant's actions, although negligent, were executed in good faith. The tribunal highlighted the importance of due process, noting that the arrested individual was given the opportunity to prove his innocence. The decision underscores the principles of justice and fair treatment within the police force, ultimately converting the harsh penalty of compulsory retirement into a minor punishment. Key terms include police discipline, wrongful arrest, and judicial oversight, all of which are pertinent to current discussions on law enforcement accountability and civil rights.... |
| 1996 SLD 224, 1996 PLD 219 | Criminal Appeal No. 58 of 1994 , decided on 21.11.1995 | This case revolves around the appeal of Liaquat against his conviction under sections of the Penal Code for murder and rioting. The Supreme Court analyzed the principles of criminal liability concerning unlawful assembly and individual actions during riots. The court highlighted that to convict an individual under section 148, it must be proven that they were part of an unlawful assembly committing violence. The case emphasizes the importance of clear evidence in establishing membership in an unlawful assembly and the distinct nature of substantive offences versus enabling provisions in law. The appeal was fundamentally about the interpretation of sections 148 and 149 of the Penal Code, leading to a significant ruling on the nature of rioting and the requirements for conviction in such cases. Keywords: Supreme Court, Criminal Appeal, Penal Code, unlawful assembly, rioting, conviction, acquittal.... |
| 2000 SLD 300, (2000) 81 TAX 454 | Civil Appeals Nos. 5086-97 of 1984 with Civil Appe , decided on 04.02.1998 | In the landmark case of K. Lakshmanan and Co. and others versus the Commissioner of Income Tax, the High Court addressed a pivotal issue concerning the classification of income derived from agricultural activities under the Income Tax Act, 1961. The appellants, a partnership firm engaged in cultivating mulberry leaves, rearing silk worms, and selling silk cocoons, contended that their entire income should be exempt from taxation as agricultural income. Specifically, they argued that both the cultivation of mulberry leaves and the subsequent rearing of silkworms and sale of cocoons fall under the definition of agricultural income as per Section 2(1) of the Act. While the income generated from mulberry leaves was accepted by the Income Tax Officer (ITO) as agricultural, the contention that income from silkworm rearing and cocoon sales also qualifies for the same exemption was vehemently opposed by the tax authorities. The Appellate Assistant Commissioner (AAC) initially sided with the a... |
| 1994 SLD 609, 1994 SCMR 529 | Civil Appeal No. 353 of 1985 , decided on 06.04.1991 | In Civil Appeal No. 353 of 1985, adjudicated by the Supreme Court of Pakistan on April 6, 1991, the court addressed a pivotal issue concerning the applicability of the Punjab Pre-emption Act of 1913 in newly developed residential areas, known as Abadis, established post-independence. The case revolved around the sale of a portion of House No.1269/14 in Multan City, where the appellant acquired the property through a registered sale-deed dated February 17, 1973. Subsequently, on February 12, 1974, the respondent filed a suit for possession based on the right of pre-emption, asserting ownership of the contiguous property. The core legal question was whether the custom of pre-emption was prevalent in the new Abadi at the time the Punjab Pre-emption Act was enforced in 1913. The appellant contested the suit, arguing that there was no established custom of pre-emption in the newly developed area, thereby questioning the applicability of Section 7 of the Punjab Pre-emption Act. The responde... |
| 1991 SLD 765, 1991 CLC 773 | First Appeal from Order No. 47 of 1986 , decided on 19.11.1990 | In the case of Abdul Hamid vs. Ghulam Samdani, the Lahore High Court addressed the complexities surrounding landlord-tenant relationships under the West Pakistan Urban Rent Restriction Ordinance. The case stemmed from an ejectment application filed by Ghulam Samdani against Abdul Hamid. The court scrutinized the evidence presented, particularly the registered sale deeds, and determined that the respondent could not establish that the appellant was a tenant. Key legal principles regarding the burden of proof in tenancy disputes were outlined. The court ultimately set aside the Rent Controller's order, reinforcing the necessity for clear evidence in establishing tenancy. This case highlights critical issues related to property rights, tenancy laws, and the importance of due process in civil litigation, making it a significant reference point for similar disputes in the future. Keywords: landlord-tenant relationship, West Pakistan Urban Rent Restriction Ordinance, ejectment application, e... |
| 1996 SLD 97, 1996 PTD 1104 | I.T.As. Nos. 403 and 493/LB of 1989-90 , decided on 11.10.1995 | This case examines the rejection of accounts in the context of the Income Tax Ordinance, 1979. The Appellate Tribunal Inland Revenue addressed appeals from both the department and the assessee concerning the assessment of income derived from cloth processing. The tribunal highlighted that without clear evidence of discrepancies in the accounts, the rejection based on historical data is unjustified. It noted that non-maintenance of certain registers does not automatically warrant rejection of accounts. The decision ultimately favored the assessee, reinforcing the principle that properly maintained and audited accounts should be respected, and any rejection of such accounts requires a substantial basis. This case underscores the critical balance between tax compliance and the rights of taxpayers, particularly in the realm of income tax assessments. The ruling is significant for stakeholders in the textile industry, emphasizing the importance of maintaining accurate financial records and ... |
| 1989 SLD 1322, 1989 PLC 439 | Appeal No. 34 of 1988 , decided on 06.03.1989 | This case revolves around the termination of the appellant's service as a Chowkidar, which was challenged in the Service Tribunal. The appellant argued that his termination was invalid as it was carried out based on the recommendation of an M.P.A. without any legal basis. The Tribunal found that the authority did not have the jurisdiction to terminate the appellant's services under the existing rules. It highlighted the importance of following proper protocols in employment decisions and reinstated the appellant with back pay. This case underscores the necessity for government officials to be knowledgeable about service laws to avoid arbitrary actions and ensure fair treatment of employees. Keywords: service tribunal, employment law, administrative justice, government servants, reinstatement.... |
| 2005 SLD 2134, (2005) 273 ITR 353 | IT REFERENCE No. 10 OF 2000 WITH IT APPEAL No. 471 , decided on 24.09.2004 | This case revolves around the interpretation of the Income-tax Act, specifically focusing on sections 57 and 36(1). The assessee, a company incorporated for manufacturing acrylic fibre, had borrowed funds that were not utilized for business operations as the project was still under construction. The company earned interest on surplus funds kept in short-term deposits and sought to claim deductions for the interest paid on borrowed capital. The court ruled against this claim, stating that since the business had not commenced, the interest earned did not constitute business income and thus was not eligible for deductions. This case highlights the importance of establishing a clear nexus between income and business operations for tax deduction purposes. Keywords: Income-tax Act, deductions, business income, interest on borrowed capital, surplus funds, Calcutta High Court.... |
| 2011 SLD 1578, 2011 PLC 155 | D-568 of 2008 , decided on 30.09.2010 | In the case of Abdul Rehman Rana vs. Federation of Pakistan, the Sindh High Court addressed the constitutional petition concerning the termination of the petitioner’s employment as a Sub-Engineer. The petitioner argued that the termination was conducted without due process and constituted a mala fide act, causing stigma to his professional reputation. However, the court ruled that since the organization did not have statutory service rules, the petition was not maintainable under Article 199 of the Constitution. The decision reinforced the legal principle that organizations lacking statutory rules cannot have grievances related to employment or termination adjudicated through constitutional petitions. The case underscores the importance of statutory frameworks in employment law and the legal implications of procedural adherence in termination cases. This ruling is significant for public sector employees and organizations, highlighting the necessity of statutory service regulations to s... |
| 1989 SLD 1517, 1989 PLC 718 | Peshawar-267 of 1988 , decided on 29.08.1988 | In the case at hand, the Labour Appellate Tribunal addressed an appeal regarding the seniority and promotion of employees under the purview of the Industrial Relations Ordinance (XXIII of 1969). The pivotal issue revolved around the timeliness of the appeal, particularly the application for a copy of the impugned order. The court scrutinized the dates provided by various witnesses and the application register. It was determined that the application was submitted post the limitation period, leading to dismissal of the appeal. This case underscores the importance of adhering to procedural timelines in legal proceedings, especially in labor disputes where seniority and promotion are at stake. The decision serves as a reminder for litigants and their legal representatives to ensure compliance with established deadlines to avoid dismissal on procedural grounds. Keywords such as 'Labor Law', 'Industrial Relations', 'Legal Appeal', and 'Timeliness in Legal Proceedings' are vital for understan... |
| 2018 SLD 2793, 2018 PLJ 149 | W.P. No. 1388 of 2016 , decided on 11.09.2017 | In the case of W.P. No. 1388 of 2016, the High Court of Azad Jammu and Kashmir evaluated the constitutional rights of the petitioner, Raja Faisal Azad, a primary teacher, who challenged the appointment of a private respondent to a Junior Science Teacher position. The court found that the appointment was made in violation of established government notifications and rules, which prioritize seniority and equitable promotion processes. The court reiterated the importance of transparency and adherence to procedural norms within government appointments, emphasizing that any deviation from these principles undermines the integrity of the educational system. The ruling serves as a reminder of the necessity for compliance with established policies to ensure fair and just practices in public service appointments, especially within the education sector. This decision highlights the court's commitment to uphold constitutional rights and enforce accountability within government operations.... |
| 2004 SLD 3784, 2004 PLJ 240 | Appeal No. 135(R)(C.S.) of 2003 , decided on 10.07.2004 | This case revolves around the appeal of Munawar Khan, an employee of WAPDA, who contested a penalty imposed on him for negligence regarding the theft of electrical conductors. The Federal Service Tribunal analyzed the validity of the appeal, focusing on the time limits established by the Service Tribunals Act and the Limitation Act. The Tribunal found that the appeal was filed late and that the reasons provided for the delay were unconvincing. The decision highlights the importance of adhering to procedural timelines in administrative law, particularly within the context of employment disputes. Keywords such as 'WAPDA', 'Service Tribunals Act', 'Limitation Act', 'time-barred appeal', and 'legal representation' are crucial for understanding the implications of this ruling.... |
| 2009 SLD 667, 2009 PCRLJ 1094 | Criminal Miscellaneous No.912/B of 2009 , decided on 30.03.2009 | This case involves a petition for bail under the Customs Act, 1969, where the petitioner Muhammad Abdullah had been detained for an extended period without formal charges being presented. The Lahore High Court, presided by Justice Muhammad Khalid Alvi, evaluated the circumstances surrounding the detention and noted that all co-accused had been granted bail, indicating a lack of progress in the trial process. The court emphasized the principle that prolonged detention without trial is unjust, leading to the decision to grant bail to the petitioner. This ruling highlights the judicial commitment to upholding the rights of individuals against arbitrary detention, especially in cases involving customs and revenue-related charges. Keywords: bail application, Customs Act, detention, judicial review, Lahore High Court, rights of the accused, trial delay.... |
| 2011 SLD 1615, 2011 PLC 235 | 4A(252)/09-L, 4A(341)/09-L and 4A(342)/09-L , decided on 28.01.2010 | This case revolves around the allegations of unfair labor practices concerning the transfer orders of employees who were active trade unionists. The petitioners contended that their transfers were aimed at preventing them from participating in union elections, thus constituting victimization. The Commission examined the transfer orders and determined that they had not been enforced, and therefore, no unfair labor practice had been committed. The petitioners failed to provide concrete evidence of coercion or specific instances of unlawful conduct by their employers. The decision emphasized the employer's right to transfer employees for operational efficiency and concluded that the case was moot following the union elections. This decision highlights the balance between employee rights and employer prerogatives, a critical aspect of labor law that is increasingly relevant in today's workforce dynamics. The ruling serves as a precedent for future cases involving similar allegations, reinf... |
| 2007 SLD 1387, 2007 SCMR 1344 | Civil Petitions Nos.1446, 1447 and 1448 of 2000 , decided on 10.04.2002 | This case revolves around the interpretation of the North-West Frontier Province Pre-emption Act, specifically focusing on the legal requirements for Talb-e-Muwathibat. The Supreme Court of Pakistan evaluated the petitions filed by Mst. Hasan Bano against the decisions of lower courts which had dismissed her claims for possession of land through pre-emption. The Court ruled that the Talb was not made by the petitioner directly, as it was initiated through her husband who lacked the authority on the date of the Talb. The petitioner’s non-appearance in court to establish her claim further weakened her position. This ruling underscores the necessity for pre-emptors to follow legal protocols when asserting rights under the pre-emption law. The case highlights the importance of personal action in legal claims and reinforces the standards set by previous judicial determinations in similar contexts.... |
| 1978 SLD 800, (1978) 115 ITR 858 | IT REFERENCE Nos. 637 AND 854 OF 1972 AND 378 AND , decided on 25.05.1978 | In this landmark case from the Allahabad High Court, the legal implications of minors in partnerships were critically examined under the Income Tax Act, 1961. The judgment clarified that a minor who has been admitted to the benefits of a partnership, upon reaching majority, does not change the firm’s constitution but does alter the distribution of shares among partners. This ruling plays a crucial role in partnership law, particularly for firms that include minors and addresses the nuances of partnership agreements. The court highlighted the importance of having explicit terms in partnership deeds to clearly outline the rights and responsibilities of partners, especially minors, to avoid disputes during tax assessments. This case serves as a significant reference for legal practitioners and firms navigating similar issues, ensuring compliance with tax regulations while safeguarding the interests of all partners involved. The decision underscores the necessity for precise legal document... |
| 2001 SLD 2516, 2001 CLC 1185 | Civil Revision No. 2290 of 1989 , decided on 13.12.2000 | This case revolves around the nationalization of privately-managed schools and the ownership of the properties involved. The Lahore High Court examined the claims made by the respondents, who argued that their father had rented out part of their house to the Authority for running a school. The Authority contended that due to nationalization, the ownership of the property had transferred to them. However, the court ruled that the Privately-Managed Schools and Colleges (Taking Over) Regulation, 1972 was not designed to transfer ownership of the properties, but rather to vest the administration of the schools in the Provincial Government. The ruling reinforced the notion that the title of properties remained with their original owners, thereby protecting the rights of individuals against unwarranted claims of ownership by the State. This case is significant for understanding the implications of nationalization on property rights and the legal framework governing privately-managed educatio... |
| 1973 SLD 628 = (1973) 91 ITR 393 | IT REFERENCE Nos. 22, 23, 24 AND 25 OF 1970 , decided on 28.09.1971 | This case revolves around the tax implications of capital gains when a partner retires from a partnership. The primary legal question was whether the amount received by the partners, which included their share of goodwill, constituted a taxable capital gain under section 45 of the Income-tax Act, 1961. The Gujarat High Court ruled that the retirement of a partner does not equate to a transfer of interest in the partnership assets. The concept of 'transfer' under the Act was analyzed, concluding that a partner's share is essentially a right to profits and not a direct ownership of specific assets, including goodwill. The court emphasized that goodwill is a self-created asset and does not incur any actual cost to the partners, reinforcing that no capital gains tax should be levied in such scenarios. This ruling is significant for understanding the treatment of goodwill and capital gains tax in partnership dissolutions and retirements. The case highlights critical legal principles regardi... |
| 1985 SLD 499, 1985 SCMR 505 | Criminal Petition No.106-R of 1983 , decided on 10.12.1984 | In the case of Criminal Petition No.106-R of 1983, the Supreme Court of Pakistan addressed the appeal against the acquittal of Shah Fakhar Zaman, who was accused of murdering Munir Akhtar. The case revolved around eyewitness testimonies and the validity of a dying declaration. The court emphasized the importance of credible evidence, highlighting the doubts surrounding the eyewitness accounts. The medical evidence indicated that the victim may not have been capable of providing reliable testimony due to severe injuries. The Supreme Court ultimately upheld the High Court's decision, reinforcing the principle that the burden of proof lies with the prosecution. This case is significant in understanding the judicial approach to evidence evaluation in criminal proceedings, particularly in murder cases where eyewitness reliability is critical. The ruling underlines the necessity for thorough investigation and corroborative evidence in securing convictions. Legal professionals and scholars ca... |
| 2015 SLD 2951, 2015 PCRLJ 1603 | Criminal Appeal 724 of 2011 , decided on 23.01.2014 | In the case of Criminal Appeal 724 of 2011, the Peshawar High Court reviewed the convictions of Darwaiz Khan and Saifullah for the murder of Sher Baz Khan, which occurred on 23-8-2010. The prosecution's case relied heavily on eyewitness testimony provided by the complainant, Mst. Nishat, and her son Kamran, who claimed to have witnessed the shooting. However, significant inconsistencies arose between their statements and the medical evidence, which indicated that the deceased was shot from behind, conflicting with the complainant's account. The absence of recovered shell casings further weakened the prosecution's case, leading the court to determine that the evidence did not convincingly establish the appellants' guilt. The decision reflects the judicial commitment to uphold the principle of 'innocent until proven guilty' and highlights the importance of corroborative evidence in criminal trials. Keywords in this case include 'murder acquittal', 'eyewitness testimony', 'medical evidenc... |
| 2003 SLD 1010 = 2003 PLC 977 | Civil Petition No.61-P of 2002 , decided on 15.04.2002 | In the case of Civil Petition No.61-P of 2002, the Supreme Court of Pakistan addressed the issue of retrospective application of a ban on recruitments in the Communication and Works (C&W) Department of N.W.F.P. The petitioner, the Government of N.W.F.P., challenged the Peshawar High Court's decision that had allowed the appointment of Jamal Abdul Nasir as a Research Assistant. The court emphasized the importance of adhering to the principles of administrative law, particularly regarding the validity of appointments made when no ban was in place. The decision reinforced the legal understanding that once an administrative order has been acted upon, it cannot be rescinded. This case highlights significant aspects of employment law, particularly in the context of public service appointments and the legal implications of administrative decisions.... |
| 2024 SLD 4782, 2024 PLJ 70 | Appeal No. 599 of 2021 , decided on 28.09.2023 | This case revolves around the dismissal of Majid Ali, a police constable, who was discharged from service due to prolonged absence without permission, attributed to his medical condition. The tribunal highlighted the importance of adhering to procedural requirements in filing appeals. The decision underscores the significance of timely action in departmental appeals and the implications of mental health on service eligibility. The ruling reflects broader themes in law regarding employee rights, mental health considerations, and the procedural integrity of disciplinary actions in public service. Keywords relevant to this case include 'police discharge', 'departmental appeal', 'mental health in employment', 'Sindh Police regulations', and 'public service law'.... |
| 1957 SLD 45, 1957 PLD 381 | Regular Second Appeal No. 34 of 1955 , decided on 12.03.1957 | In the case of Regular Second Appeal No. 34 of 1955 decided by the Lahore High Court, the central issue revolved around the Limitation Act, 1908, specifically sections 5 and 12, which address the timelines for filing appeals. The appellant, Muhammad Iqbal Khan, faced challenges in justifying the delay in filing his appeal against the Notified Area Committee Kot Radha Kishan. The court highlighted that time spent obtaining a copy of the trial Court's judgment could be condoned under section 5, but only if sufficient reasons were provided for any additional delays. The court ultimately dismissed the appeal, reinforcing the principle that not all erroneous advice from lawyers suffices to excuse delays in legal proceedings. This case serves as a critical reminder of the importance of adhering to legal timelines and providing adequate explanations for any delays, especially in the context of appeals. Legal practitioners and individuals involved in litigation should be aware of these nuances... |
| 1982 SLD 1322 = (1982) 138 ITR 607 | 29963 | This case revolves around the interpretation of the Estate Duty Act, 1953, specifically concerning the valuation of interests that cease upon death. The primary issue examined was whether the deceased's right of residence, which was free of rent, constituted an interest in property that could be charged with estate duty upon the death of the widow. The court concluded that while the right of residence was indeed an interest, the benefit arising from its cesser was not liable for estate duty due to its incapacity for valuation under section 40. This case highlights the nuances of property rights and valuation in estate duty assessments, making it a pivotal reference for similar future cases.... |
| 1987 SLD 3418 = (1987) 167 ITR 527 | This case revolves around the interpretation of section 40(b) of the Income-tax Act, 1961, which addresses the disallowance of business expenses such as interest and salary paid by firms to partners. The Gujarat High Court ruled that commission payments made to partners are allowable expenses, overturning a previous Tribunal decision that deemed them disallowable. This case references the precedent established in Chhotalal & Co. v. CIT, reinforcing the importance of judicial consistency in tax law. The ruling clarifies that the Supreme Court's refusal to grant special leave to appeal does not confirm the lower court's decision, emphasizing the need for substantial questions of law to be addressed. The decision is significant for taxpayers and legal practitioners navigating the complexities of partnership taxation and reinforces the principle of fairness in tax assessments. The case serves as a critical reference point for similar disputes in the future, ensuring that the rights of part... | |
| 2016 SLD 1096 | NEW M.A (AG) No. 40/LB/2016 , decided on 06.06.2016 | In the case of NEW M.A (AG) No. 40/LB/2016, the Appellate Tribunal Inland Revenue addressed the appeal filed by M/s. Weavers Limited against the blacklisting order issued by the Commissioner Inland Revenue. The Tribunal found that the appellant's application for de-registration had not been processed, leading to unjust penalties. The ruling highlighted the legal provisions under the Sales Tax Act, particularly section 21(2), which governs the blacklisting process. The Tribunal concluded that penalties should not be imposed on individuals due to administrative inactions, reinforcing the duty of the Revenue to act promptly on de-registration applications. This case emphasizes the necessity for transparent and fair administrative processes in tax matters, protecting the rights of taxpayers against unjust treatment by tax authorities. Key trends in tax law, administrative justice, and taxpayer rights are underscored in this ruling.... |
| 1995 SLD 882, 1995 CLC 1 | Regular First Appeal No. 21 of 1992 , decided on 21.12.1993 | This case revolves around a dispute regarding the specific performance of a sale agreement under the Specific Relief Act (I of 1877). The appellant, Aman Ullah Khan, filed for specific performance against Abdul Majeed Khan and others, claiming they agreed to sell him property worth Rs. 51 lacs. The trial court dismissed the suit, but upon appeal, the Lahore High Court found the evidence presented by the appellant compelling. The court noted that the respondents' claims were inconsistent and lacked credibility, particularly regarding their assertion that the signatures on the agreement were obtained under fraudulent circumstances. The court's decision emphasizes the importance of clear evidence in contract disputes and the enforceability of genuine agreements. This case is significant for legal practitioners dealing with property law and specific performance actions, as it underscores the necessity of maintaining integrity in contractual dealings and the judicial system's role in uphold... |
| 2020 SLD 2403, 2020 MLD 1914 | Criminal Acquittal Appeal No. 87 of 2018 , decided on 11.02.2020 | In the case of Criminal Acquittal Appeal No. 87 of 2018, the Sindh High Court addressed significant issues regarding the principles of natural justice and the right to a fair hearing. The court ruled on the appeal against the acquittal of three accused individuals, highlighting that the acquittal was rendered without providing the appellant, Aftab Ahmed Gorar, a fair opportunity to present his arguments. This case emphasizes the critical importance of the audi alteram partem rule, which asserts that no individual should be condemned unheard. The court's decision reinforces the necessity for trial courts to adhere to established legal principles, ensuring that all parties receive equitable treatment during judicial proceedings. The case serves as a vital reference for future legal interpretations regarding acquittal appeals and the procedural obligations of trial courts to uphold justice. The ruling also underscores the need for legal practitioners to be vigilant about procedural rights... |
| 1967 SLD 115, (1967) 63 ITR 328 | CIVIL APPEAL No. 675 OF 1965 , decided on 13.10.1966 | In the case between the Commissioner of Income Tax and Canara Bank Ltd, the Supreme Court examined the nature of an exchange difference amounting to Rs. 1,70,746. The core issue was whether this amount could be classified as capital gains or revenue receipts for the assessment year 1954-55. The facts revealed that the Canara Bank had a branch in Karachi, which had accumulated a sum of Rs. 3,97,221 before the devaluation of the Indian rupee. After the State Bank of Pakistan permitted the remittance of these funds to India, the amount appreciated significantly, leading to a profit. However, the Supreme Court noted that this profit did not arise from any trading operations of the bank, as the funds were 'blocked' and 'sterilised' for several years, and thus ruled that such an exchange difference was a capital receipt. This ruling is significant for understanding the treatment of foreign exchange gains in banking operations. The decision underscores the distinction between capital profits ... |
| 1981 SLD 1978, (1981) 132 ITR 707 | CIVIL WRIT PETITION No. 1165 OF 1974 , decided on 22.07.1980 | In the case of Shri A.K. Sen vs. Income Tax Officer, the Delhi High Court addressed the validity of reassessment proceedings under section 147(a) of the Income-tax Act, 1961. The petitioner, a senior advocate who became a minister, challenged the reopening of his income assessment for the year 1962-63. The ITO alleged that income had escaped assessment based on the assumption that the petitioner’s domestic expenses were significantly higher than reported. The court held that the ITO's belief needed to be honest and reasonable, grounded in actual evidence, rather than mere conjecture. This case underscores the importance of providing substantial proof in tax reassessment matters and protects taxpayers from arbitrary actions by tax authorities. The decision highlights principles of fair assessment and judicial review in tax law, emphasizing the need for transparency and accountability within the income tax system.... |
| 1988 SLD 2355, 1988 SCMR 885 | Civil Appeal No. 245 of 1982 , decided on 23.02.1988 | This case revolves around the rights of displaced persons regarding the transfer of evacuee property under the Displaced Persons (Compensation and Rehabilitation) Act, 1958. Mst. Saeed Begum, the appellant, contested the Lahore High Court's decision which had unjustly interfered with the property rights of displaced persons. The Supreme Court's ruling reinstated the principles of justice and legality in property transfers, emphasizing that proper procedures must be followed to ensure that the rights of individuals are respected. The case highlights the importance of adhering to legal frameworks established for the rehabilitation of displaced persons, ensuring that their claims are honored and that they are not deprived of their rightful possessions. Keywords such as 'Displaced Persons', 'Evacuee Property', 'Supreme Court of Pakistan', and 'Property Rights' contribute to the SEO optimization of this case summary.... |
| 1979 SLD 995, (1979) 117 ITR 51 | ED Ref. Nos. 8, 18 and 20 of 1978 , decided on 19.01.1979 | In the case of ED Ref. Nos. 8, 18 and 20 of 1978, the Gujarat High Court addressed the appealability of rectification orders under the Estate Duty Act, 1953. The primary question was whether an appeal could be made against an order of rectification that increased the estate duty liability. The court ruled in favor of the accountable person, allowing the appeal, based on the interpretation of section 62(1)(b). This case is significant as it clarifies the rights of taxpayers in contesting rectifications that affect their tax liabilities. The decision stresses the importance of understanding the language and intent of the law to ensure fair treatment of taxpayers, and it aligns with the judicial principles established in previous cases. This ruling is vital for legal practitioners and advocates in tax law, emphasizing the need for precise legal interpretation in estate duty matters.... |
| 1991 SLD 987, 1991 SCMR 1367 | Civil Petition for Leave to Appeal No.510 of 1989 , decided on 14.06.1989 | In the landmark case decided by the Supreme Court of Pakistan on June 14, 1989, involving the West Pakistan Urban Rent Restriction Ordinance, the petitioner, Yar Muhammad Nizami, challenged the refusal to be included as a party in eviction proceedings. The Court, recognizing the need for fairness in legal proceedings, allowed the inclusion of the petitioner and permitted the landlords to amend their pleadings. This decision underscores the importance of ensuring all parties have the opportunity to present their case in court, a fundamental principle of justice. The case highlights critical aspects of property law and tenant rights, making it significant for future legal interpretations. Keywords: Rent Restriction, Supreme Court of Pakistan, tenant rights, legal representation, eviction proceedings.... |
| 2007 SLD 3625, (2007) 290 ITR 717, (2007) 158 TAXMAN 368 | O.P. No. 4813 OF 2002(W) , decided on 30.03.2006 | The case of Kandath Bus Service v. Commissioner of Income Tax, Calicut revolves around the interpretation of section 220 of the Income-tax Act, 1961, specifically regarding the conditions under which interest on unpaid taxes can be waived. The Kerala High Court's decision emphasized the discretionary power of the Commissioner in granting waivers based on financial hardship. The petitioner sought full waiver for the assessment years 1985-86 and 1987-88, arguing that similar cases had received different treatment. However, the court ruled that the petitioner failed to fulfill the necessary criteria for a complete waiver, leading to the dismissal of the petition. This case highlights important aspects of tax law, particularly the nuances of discretionary powers held by tax authorities and the implications for taxpayers facing financial difficulties.... |
| 2009 SLD 1426, 2009 PTD 281, (2009) 99 TAX 268, 2009 PTCL 470 | Writ Petition No. 15822 of 2008 , decided on 24.11.2008 | This case revolves around a writ petition filed by Messrs SUNNY TRADERS challenging the cancellation of an appraised assessment based on a valuation ruling. The Lahore High Court, presided over by Justice Khawaja Farooq Saeed, critically examined the validity of the valuation ruling issued by an authority lacking jurisdiction. The ruling, which affected the assessment of imported goods, was deemed illegal and void. The court underscored that valuation rulings must be grounded on sound legal principles and cannot serve as a basis for re-opening finalized transactions. This decision highlights significant aspects of the Customs Act, 1969, particularly sections 25, 25A, and 32, as well as Article 199 of the Constitution of Pakistan. This ruling is pivotal in ensuring that administrative actions taken by authorities are justified and within the bounds of law, thereby protecting the interests of importers against arbitrary assessments. The decision has implications for future cases involvin... |
| 1946 SLD 67, (1946) 14 ITR 248 | D-2741 of 1946 , decided on 13.11.1946 | In the case of Shiromani Sugar Mills Ltd. (In Liquidation) v. Governor-General In Council, the Federal Court of Pakistan addressed significant issues regarding the recovery of income-tax from a company in liquidation. The court examined the applicability of Section 171 of the Indian Companies Act, which mandates that no legal proceeding can be initiated against a company in liquidation without the court's permission. The court ruled that the income-tax authorities had failed to obtain the necessary leave before attempting to collect tax as arrears of land revenue. This case highlights the complexities of tax recovery in the context of corporate liquidation and the limitations placed on governmental authority in such scenarios. The court's decision reinforces the principle that the Crown cannot claim preferential treatment over other creditors unless explicitly provided by law. This case is crucial for understanding the intersection of tax law and corporate insolvency within the legal f... |
| 1992 SLD 1268, (1992) 193 ITR 577 | The case of Commissioner of Income Tax v. National Rayon Corporation Ltd. addresses significant issues surrounding the computation of capital under the Companies (Profits) Surtax Act, 1964. The Bombay High Court examined the applicability of specific reserves in the context of the assessment year 1973-74. The ruling emphasized the definitions of 'reserve' and 'provision', clarifying that the debenture redemption reserve does not constitute a reserve while the gratuity reserve must be assessed against actual liabilities. This case references pivotal precedents including Vazir Sultan Tobacco Co. Ltd. and others, which help to establish a framework for interpreting tax law in relation to corporate financial structures. The ruling is crucial for tax practitioners and corporate entities, as it delineates how reserves are treated under tax law, ultimately impacting financial reporting and tax obligations. The decision reinforces the need for clear definitions and careful evaluation of a comp... | |
| 1975 SLD 991, 1975 PLC 371 | Constitutional Petition No. 885 of 1973 , decided on 21.10.1974 | This case involves a constitutional petition filed by Avari & Co. Ltd. against the All-Karachi Liquor And Wine Workers Union. The primary issue was whether the Union could act as a Collective Bargaining Agent for workers employed at multiple establishments owned by different employers, specifically in the liquor trade. The Sindh High Court ruled that the Union was validly registered and could represent workers in similar industries, thereby reinforcing the rights of workers to organize and bargain collectively. This decision highlights the evolving landscape of labor rights and the importance of trade unions in advocating for workers' interests, particularly in industries with complex ownership structures. The ruling emphasizes the legal framework supporting workers' rights to form unions and engage in collective bargaining, allowing for broader representation across establishments. Key keywords from this case include 'Collective Bargaining', 'Trade Union Rights', 'Industrial Relations... |
| 2013 SLD 330, 2013 PTD 807 | S.T.A. No.519/LB of 2012 , decided on 18.06.2012 | In the case of S.T.A. No.519/LB of 2012 decided by the Appellate Tribunal Inland Revenue, the taxpayer, engaged in manufacturing polypropylene bags, faced suspension of registration under the Sales Tax Act, 1990. The Commissioner Inland Revenue issued a suspension order alleging tax evasion without providing the taxpayer a fair chance to explain or defend against the allegations. The Tribunal found these actions to be unlawful, emphasizing the necessity of following due process and the correct jurisdiction for such cases. This decision highlights the importance of fair hearings and adherence to legal protocols in tax matters, ensuring that taxpayers are protected under the law. The ruling reinforces the principle that jurisdiction must align with the actual location of business operations, thus safeguarding the rights of taxpayers against arbitrary administrative actions.... |
| 1982 SLD 359 = 1982 SCMR 511 | Civil Appeals Nos. 87 and 88 of 1974 , decided on 04.10.1980 | This case revolves around two civil appeals concerning pre-emption suits filed by Muhammad Aslam against Khudadad, following the sale of specific parcels of land. The central legal issue was whether the suits were filed within the permissible time frame. The Supreme Court examined the entries of Khasra Girdawari, which indicated that the vendee had taken possession of the land prior to the filing of the suits. The court ruled that the entries, made by the Girdawar, were presumed to be correct under the Evidence Act, thus affirming the lower courts' decisions that the suits were indeed time-barred. This case underscores the importance of accurate record-keeping in land transactions and the implications of statutory presumption in legal proceedings related to land ownership and possession.... |
| 1994 SLD 816 = 1994 SCMR 1472 | Criminal Miscellaneous Review Petition No. 5 in Cr , decided on 22.02.1994 | In the case of Criminal Miscellaneous Review Petition No. 5 in Criminal Appeal No. 12 of 1993, the Supreme Appellate Court of Pakistan addressed the issue of review powers under the Special Courts for Speedy Trials Act (IX of 1992). The court ruled that the Act does not provide for any review mechanism, thereby dismissing the review petitions filed by the convicts. The judgment underscored the principle that review rights are substantive and must be explicitly granted by statute. This case is significant for legal practitioners and scholars as it clarifies the limitations of review powers in special courts and reinforces the statutory nature of legal rights within the judicial system. The ruling serves as a precedent for future cases involving statutory interpretation and the scope of judicial review, making it essential reading for those involved in criminal law and procedural justice.... |
| 1992 SLD 2019, 1992 PLJ 285 | Criminal Revision No.26 of 1992 , decided on 20.04.1992 | In the case of Criminal Revision No.26 of 1992, the High Court of AJ&K addressed the issue of bail cancellation concerning serious allegations of murder. The case revolves around an incident where the complainant's party was involved in a road construction project that allegedly led to a confrontation with the accused, resulting in the death of Zahid Hussain. The complainant alleged that the accused intentionally caused harm during this altercation. The court analyzed the validity of the bail granted by the District Criminal Court, emphasizing the necessity for the trial court to consider all evidence, including the police report under Section 173 Cr.P.C. The court's decision highlighted the importance of thorough investigation and proper judicial process in cases involving serious charges like murder. Legal representation played a crucial role, with arguments presented about the nature of the injuries and the circumstances of the incident, showcasing the complexities involved in crimi... |
| 2011 SLD 2148 = 2011 SCMR 1021 | Civil Petition No. 1168-L of 2009 , decided on 18.08.2009 | In the case of Muhammad Ishfaq Ahmad Sial v. Bahauddin Zakariya University, the Supreme Court of Pakistan addressed the issue of academic regulations and the removal of a student from university rolls due to insufficient academic performance. The petitioner, a student in the B.C.S. program, was removed after failing to achieve the required minimum cumulative grade point average (C.G.P.A.) of 2.0. The Court examined the Uniform Semester Rules, 2007, which clearly stipulate the academic standards necessary for student retention. The judgment emphasized the importance of compliance with educational regulations and upheld the principle that universities have the authority to enforce their academic standards. The ruling serves as a precedent for similar cases concerning student admissions, academic performance, and institutional regulations. It highlights the balance between student rights and institutional governance in the higher education sector, reinforcing the need for students to meet... |
| 1994 SLD 1291 = 1994 CLC 935 | First Rent Appeal No. 429 of 1991 , decided on 17.10.1991 | In the case of First Rent Appeal No. 429 of 1991, the Sindh High Court addressed the complexities surrounding the ejectment of tenants under the Sindh Rented Premises Ordinance. The appellant, Messrs Azmatullah (Pvt.) Ltd, contended that they were entitled to the premises after the original tenants returned possession by mutual consent. However, the landlord, State Life Insurance Corporation, refuted these claims, asserting that the appellant and the original tenant were sister concerns, and the appellant had knowledge of the ejectment proceedings. The court ruled against the appellant, highlighting the lack of timely action on their part and the absence of a prima facie case. This decision underscores the importance of prompt legal action in tenancy disputes and the potential ramifications of delayed responses in ejectment proceedings.... |
| 1989 SLD 2418, (1989) 177 ITR 222 | D-2741 of 2016 , decided on 01.01.1989 | In the landmark case of Commissioner of Income Tax v. Ghatkopar Estate & Finance Corpn. (P.) Ltd., the Bombay High Court addressed the deductibility of interest paid on delayed income-tax payments. The case highlighted the distinction between personal and business liabilities under the Income-tax Act, 1961. The court found that the interest paid for the delayed payment of taxes does not qualify as a business expenditure, as income-tax is fundamentally a personal liability. The ruling has significant implications for businesses regarding the treatment of tax-related interest payments. The court referenced previous judgments that shaped the interpretation of business deductions, reinforcing the necessity for expenditures to be directly related to the earning of income. This case serves as a crucial reference point for understanding the limits of allowable deductions in business accounting practices, particularly in the context of tax liabilities. Keywords: Income-tax Act, business expend... |
| 1997 SLD 843, 1997 CLC 1689 | Election Petition No.2 of 1997 , decided on 24.04.1997 | In the case of Election Petition No.2 of 1997, the Lahore High Court addressed the appeal filed by Mazhar Ahmad Qureshi against Muhammad Ilyas Qureshi regarding his election to the Punjab Provincial Assembly. The focal point of the case revolved around the Representation of the People Act, 1976, specifically concerning the disqualification criteria due to loan defaults. The court clarified that loans obtained prior to 31-12-1985 are irrelevant under section 12 of the Act, thus ruling that Muhammad Ilyas's wife’s earlier loan did not necessitate disclosure in the election nomination form. This case highlights the importance of understanding legal definitions and timelines in electoral disqualification matters, emphasizing that proper legal counsel is essential for navigating the intricacies of election law. Ultimately, the court dismissed the petition, reinforcing the standards set forth in the Representation of the People Act, 1976.... |
| 1992 SLD 1392, (1992) 194 ITR 248 | 1992 SLD 1392 | In the case of Puspa Perfumery Products P. Ltd. v. Commissioner of Income Tax, the Calcutta High Court addressed the nature of tax liabilities incurred by a company following its acquisition of a business. The court ruled that excess income-tax payments made by the company, which were above the liabilities assumed from the vendor-firm, could not be deducted as business expenses. This decision emphasized that tax liabilities are fundamentally capital in nature and should not be classified as revenue deductions. The ruling is significant for businesses acquiring other firms, as it clarifies how tax liabilities are treated under the Income-tax Act, 1961. The case also discusses the implications of section 40(a)(ii) and section 37(1) of the Act, confirming that any tax liability incurred by a transferor remains non-deductible in the hands of the transferee. This case serves as a crucial reference for understanding tax obligations in business acquisitions, providing clarity on the distincti... |
| 1992 SLD 957, 1992 CLC 1644 | CMA. No. 4954 of 1987 (in Suit No. 825 of 1987) , decided on 01.09.1988 | In this significant case heard by the Sindh High Court, the Travel Agents Association of Pakistan filed a suit against M/s. Skyline (Pvt.) Travels Limited and its directors for the recovery of Rs. 9,42,848.77, citing defaults in payments owed to various airlines. The crux of the matter revolved around the application for attachment before judgment under the Civil Procedure Code, specifically Order 38, Rule 5. The court emphasized the necessity for the plaintiff to provide specific evidence showing that the defendants intended to leave the country to avoid fulfilling their financial obligations. Mr. Sadruddin Hudda represented the plaintiff, arguing that the defendants' intention was clear, while Mr. N.K. Jatoi was tasked with providing proof of payments. The court ultimately ruled that the defendants must furnish security to prevent any potential evasion of the decree, reinforcing the legal standards governing such applications. This case highlights the importance of adhering to proced... |
| 2022 SLD 1532, 2022 PLJ 181 | W.P. No. 16142 of 2021 , decided on 18.10.2021 | This case revolves around the procedural intricacies of recording statements under Section 164 of the Criminal Procedure Code, 1898. The Lahore High Court ruled on the necessity of a magistrate's jurisdiction in recording confessions or statements, clarifying that it is not a prerequisite for the magistrate to have jurisdiction over the case. This decision is pivotal in reinforcing the rights of aggrieved persons to have their statements recorded, facilitating access to justice. The case highlights the importance of procedural law in criminal justice and underlines the court's role in ensuring fair trial rights. Keywords like 'Criminal Procedure Code', 'jurisdiction', 'recording statements', and 'Lahore High Court' are crucial for SEO optimization, ensuring visibility in legal research and case law analysis.... |
| 1987 SLD 2711, (1987) 163 ITR 87 | D-2741 of 2016 , decided on 01.01.1987 | In the case of Bishamber Nath Ram Sarup v. Commissioner of Income Tax, the Delhi High Court addressed key issues regarding the reopening of an assessment under the Income-tax Act, 1961. The court examined the validity of the reassessment proceedings initiated by the Income Tax Officer (ITO) for the assessment year 1962-63, which stemmed from the discovery of uchanti account books. The assessee contended that the ITO failed to record sufficient reasons for the reopening of the assessment, a claim that was dismissed by the Tribunal. The court ruled that the references made by the Commissioner (Appeals) were adequate and that the ITO had acted within his authority. Furthermore, the court clarified that the additional income attributed to the ghee business did not constitute a new source of income, as it was derived from existing business activities. This case highlights the importance of maintaining accurate records and the procedural requirements for income tax assessments, thus serving ... |
| 2023 SLD 1316, 2023 PLC 662 | Writ Petition No. 5801 of 2022 , decided on 12.05.2022 | In the case of Writ Petition No. 5801 of 2022, the Peshawar High Court addressed the unlawful termination of employees by NESPAK, a public sector company. The petitioners, employees of NESPAK, contested their termination under Article 199 of the Constitution of Pakistan, asserting that the procedure followed was not compliant with the Corporate Governance Rules, 2013. The court held that NESPAK's actions were arbitrary and did not follow the principles of good governance, which necessitate transparency, accountability, and procedural fairness in employment matters. The ruling emphasized that public sector entities must operate within the confines of established regulations and cannot undermine employee rights. This decision is significant as it reinforces the legal protections afforded to employees in the public sector, ensuring that their termination is justified and follows due process. The court's decision serves as a precedent for future cases concerning employment rights within pu... |
| 2018 SLD 1432, 2018 PCRLJ 990 | Criminal Miscellaneous B.A. No. 368-P of 2018 , decided on 08.03.2018 | In the case of Shazia vs. The State, the Peshawar High Court evaluated the petitioner's request for bail under the Control of Narcotics Substances Act. The petitioner, Shazia, had been detained since January 30, 2018, for allegedly possessing 2400 grams of 'Charas'. The court considered the arguments presented by both sides, highlighting that the prosecution's case was weak and that Shazia was not needed for further investigation. The court noted that the commencement of her trial was not foreseeable, and thus, granting bail was warranted. This case underscores the importance of timely trials and the rights of individuals against prolonged detention without substantial evidence. The decision serves as a reminder of the judicial system's commitment to upholding the principles of justice and the rights of the accused. Keywords include bail, narcotics, legal representation, and judicial proceedings.... |
| 2016 SLD 1204, 2016 PTD 2332, 2017 PTCL 51 | Writ Petitions Nos. 768 and 805 of 2015 , decided on 29.04.2016 | The Islamabad High Court addressed the maintainability of constitutional petitions against show cause notices issued under the Sales Tax Act, 1990. The case involved major entities in the oil and gas sector, highlighting the complexities of tax law and administrative authority. The court ruled that the Inland Revenue Officers who issued the notices lacked the jurisdiction to do so, as the delegation of powers from the Commissioner was not lawful. This ruling emphasized the necessity for proper authority in administrative actions and upheld the principle that statutory delegates cannot further delegate their powers without explicit permission. The decision reinforces the importance of jurisdiction and due process in tax assessments. The ruling is significant for businesses involved in the oil and gas sector, particularly in relation to compliance with tax regulations and the legal framework governing administrative proceedings.... |
| 1990 SLD 847, 1990 SCMR 931 | Civil Petition for Leave to Appeal No. 65-R of 198 , decided on 18.02.1990 | This case revolves around the retirement of a civil servant, Hafeez-ud-Din, on medical grounds due to a mental ailment identified as schizo-affective psychosis. The Supreme Court of Pakistan examined the findings of the Medical Board, which opined that the petitioner was unfit for service. The petitioner contested this decision, asserting that subsequent treatment indicated improvement. However, the court upheld the Tribunal's decision, emphasizing that the determination of fitness was a factual issue beyond its purview. This case highlights the intersection of employment law and mental health considerations in the public service sector. Keywords: retirement, medical grounds, mental health, legal appeal, public service, Supreme Court.... |
| 1983 SLD 722 = (1983) 140 ITR 948 | WT REFERENCE NO. 5 OF 1974 | This case revolves around the interpretation of section 5(1)(iii) of the Wealth-tax Act, 1957, concerning the tax exemption for the Khas Bagh Palace, the official residence of a former ruler. The court examined whether the entire palace could be exempt from wealth tax, including the portions that were let out to tenants. The ruling established that only the parts occupied by the ruler were exempt, clarifying that mere ownership does not suffice for tax exemptions under the law. The decision underscores the necessity of actual occupation for tax benefits and highlights the legal principles guiding exemptions in wealth taxation. This case contributes to the understanding of property tax laws applicable to former rulers and their residences, establishing a precedent for future cases regarding asset taxation and exemptions.... |
| 2010 SLD 561, 2010 CLD 628 | Spl. S.T.R.A. No.364 of 2007 , decided on 24.02.2010 | This case revolves around the interpretation of excise duty obligations of the State Life Insurance Corporation of Pakistan concerning the withdrawals made by policyholders. The central issue was whether the withdrawals, which allowed policyholders to access up to 90% of their paid-up premiums, constituted a service provided by the insurance company that would be liable for excise duty under the Central Excise Act of 1944. The court highlighted the differences between banking services and insurance transactions, concluding that the nature of the relationship between the insurance company and its policyholders did indeed impose an obligation for excise duty. This case is significant for understanding the taxation of financial services in Pakistan, particularly in the context of life insurance and excise duty obligations.... |
| 2012 SLD 452, 2012 CLC 324 | H.C.A. No.84 of 2010 , decided on 13.10.2013 | This case revolves around the legal principles governing the pagree system in commercial tenancies, particularly under the Contract Act, 1872. The appellant, Khan Muhammad, sought recovery of a pagree amount after being evicted from a shop owned by the respondents. The High Court initially dismissed the suit citing it was not maintainable under the Rent Laws. However, the appeal highlighted the obligation under Section 65 of the Contract Act, which mandates compensation for benefits derived under void agreements. The court underscored the need for evidence regarding the existence of the pagree system in the relevant market, ultimately allowing the appeal and restoring the suit for further proceedings. This case illustrates the complexities of tenancy laws in Pakistan, particularly in the context of historical practices like pagree, and sets a precedent for similar future cases.... |
| 2001 SLD 2188 = 2001 PLC 364 | Appeal No. 14 of 1998 , decided on 09.01.2001 | This case revolves around the dismissal of Muhammad Ashfaq Ali, an Ex Cashier at Muslim Commercial Bank, for delivering cash based on a counterfeit token. The Labour Court initially reinstated him, citing rush hour circumstances and no prior misconduct. However, the Labour Appellate Tribunal overturned this decision, highlighting the critical trust involved in banking and the deliberate nature of the employee's actions. The Tribunal ruled that the dismissal was justified and the grievance petition was time barred, emphasizing the importance of trust and caution in financial transactions. Key legal references include the Industrial Relations Ordinance, 1969, and the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968. The case illustrates the rigorous standards expected in banking roles and the implications of breaching that trust. Keywords to note include 'bank trust', 'employee misconduct', 'grievance petition', 'time barred', and 'Labour Appellate Tri... |
| 2018 SLD 92, 2018 SCMR 87 | C.A. No. 1613 of 2014 , decided on 07.06.2017 | This case revolves around the election petition filed by Nawab Ali Wassan against the election of Syed Ghouse Ali Shah, challenging the integrity of the electoral process under the Representation of the People Act, 1976. The Supreme Court of Pakistan scrutinized allegations of corrupt practices and undue influence, ultimately finding the evidence provided insufficient to declare the election void. The court reiterated the high standard of proof required in election disputes, emphasizing the necessity for clear and precise allegations in the petition. The judgment underscores the importance of credible evidence and the procedural adherence in electoral matters, reinforcing the sanctity of democratic processes.... |
| 1959 SLD 150, (1959) 1 TAX 50, 1959 PTD 108 | Appeal No. 1481 of 1957-58 , decided on 04.05.1959 | This case revolves around the Income Tax Act, 1922, specifically addressing the legality of imposing a penalty on a firm that had been dissolved. The Income Tax Appellate Tribunal, Lahore, ruled on May 4, 1959, that the penalty of Rs. 2,000 under section 28(1)(c) was invalid as the firm in question had ceased to exist prior to the imposition of the penalty. The Tribunal highlighted the importance of the legal principle that penalties cannot be imposed on entities that no longer legally exist. The case references notable previous judgments and clarifies the legal interpretations surrounding sections 44 and 28 of the Income Tax Act. This ruling reinforces the understanding of tax liabilities and penalties in the context of dissolved partnerships, ensuring that defunct entities are not subjected to penalties that they cannot contest. The decision emphasizes the necessity for the proper application of tax law and the implications for firms undergoing dissolution, providing clarity for futu... |
| 1982 SLD 339, 1982 SCMR 460 | Civil Petition for Special Leave to Appeal No. 464 , decided on 02.03.1976 | The case revolves around the procedural aspects of filing a Letters Patent Appeal in the Lahore High Court. The petitioner, Mst. Sarwar Sultana, sought to challenge a decision made by the District Judge of Campbellpur, which was initially dismissed by Mr. Justice Ortcheson. Upon the judge's retirement, the petitioner applied for a fitness certificate to appeal, but this application was dismissed by the Chief Justice on grounds that only the original judge could grant such a certificate. The Supreme Court upheld this decision, ruling that the strict interpretation of the law must be followed, thereby denying the petitioner's request. This case highlights the complexities of legal procedures and the challenges faced by litigants in navigating the judicial system. Keywords: Letters Patent Appeal, Supreme Court, procedural law, fitness certificate, legal challenges.... |
| 2000 SLD 1565, 2000 PTD 815, (2000) 81 TAX 106 | Writ Petition No. 10060 of 1999 , decided on 20.08.1999 | This case revolves around a writ petition filed by the Pakistan Engineering Congress against the Special Officer of Income Tax regarding the assessment of wealth tax on their property. The petitioner argued that they were a charitable institution and entitled to exemption under the Wealth Tax Act, specifically section 5(1)(i). The main contention was whether the property was held under a trust for charitable purposes. The court found that the petitioner failed to provide necessary evidence and thus dismissed the petition. This case highlights the importance of demonstrating the nature of property holdings in relation to tax exemptions. Key terms include 'Wealth Tax Act', 'charitable institution', and 'constitutional jurisdiction', which are crucial for understanding tax law and public benefit criteria in Pakistan. The ruling emphasizes the need for clear documentation and evidence in claims for tax exemptions, particularly for entities claiming charitable status. The decision serves as... |
| 2018 SLD 619, 2018 MLD 275 | Writ Petition No 26.08(sic) of 2016 , decided on 18.10.2017 | This case revolves around the obligations of police officers under the Criminal Procedure Code (V of 1898), particularly concerning the registration of First Information Reports (FIRs). The petitioner challenged the decision of the Justice of Peace, who ordered the registration of a case against him. The petitioner argued that no cognizable offence had occurred, as concluded by the police during their inquiry. The High Court, however, upheld the Justice of Peace's decision, emphasizing that upon receiving information about a cognizable offence, the police had a mandatory duty to register the case and conduct an investigation. This case highlights the critical nature of adhering to legal protocols in the registration of FIRs and the investigative responsibilities of law enforcement. Keywords for SEO: Criminal Procedure Code, FIR registration, High Court decisions, Justice of Peace, cognizable offences.... |
| 2006 SLD 239, 2006 PTD 2693, (2006) 93 TAX 26 | M.As. Nos. 381/LB to 383/LB of 2005 , decided on 30.12.2005 | This case revolves around the application for rectification of a decision made by the Income Tax Appellate Tribunal concerning the assessment of bank accounts held by a partner in his name versus the firm's name. The case emphasizes the importance of clear documentation in partnership agreements regarding the operation of bank accounts by partners. The Tribunal ruled that the Revenue's arguments did not demonstrate an error that was apparent from the record and reiterated the legal principle that partners can agree to allow one partner to manage accounts on behalf of the firm. This decision highlights the necessity of adhering to the provisions of the Income Tax Ordinance and the Partnership Act while navigating tax assessments. The ruling serves as a significant reference point for similar cases involving partnership and taxation law, showcasing the intricacies of tax compliance and the legal frameworks governing partnerships.... |
| 2002 SLD 2355, 2002 PLD 78 | Writ Petition No. 21805 of 2000 , decided on 25.10.2001 | In the case of Writ Petition No. 21805 of 2000, the Lahore High Court addressed the serious issue of police custody and the subsequent death of Haq Nawaz. The petitioner, Mumtaz Hussain, sought justice for his brother who died while in police custody, allegedly due to police torture. The court examined the provisions of the Criminal Procedure Code, particularly sections concerning the registration of FIRs and inquiries into deaths occurring in police custody. The court ruled that the existence of a Magistrate's inquiry does not obstruct the registration of a criminal case and reinforced the independent rights of aggrieved individuals to report matters to the police. This case underscores the essential principles of accountability in law enforcement and the necessity for thorough investigations into police conduct. The judgment serves as a critical reminder of the legal protections available to individuals in the face of potential abuses of power by state authorities.... |
| 2014 SLD 267, 2014 PLC 929 | Writ Petition No. 3176 of 2013 , decided on 09.12.2013 | This case revolves around the legality of the repatriation of Roomana Gul Kakar, an Assistant Professor who was serving on deputation in the National Assembly Secretariat. The court found that her repatriation was conducted without the required consultation with the Provincial Government and while an inquiry was ongoing. The decision reinforced the importance of following established procedures in the repatriation of civil servants, emphasizing that such actions cannot be taken arbitrarily or without due process. The ruling highlights the balance between administrative authority and the rights of civil servants in Pakistan, underscoring the necessity for transparency and fairness in government employment practices. This case serves as a significant reference point for similar disputes in employment law and civil service regulations, particularly in the context of the National Assembly's operational framework and the rights of employees on deputation.... |
| 1983 SLD 1161, (1983) 143 ITR 67 | IT REFERENCE No. 28 OF 1973 | In the case presented before the Bombay High Court, the primary issue revolved around the imposition of a penalty under Section 271(1)(c) of the Income-tax Act, 1961 for the assessment year 1967-68. The Income Tax Officer (ITO) initiated penalty proceedings after noting that the returned income of the assessee was significantly lower than the assessed income. The Income Appellate Commissioner (IAC) viewed the lack of proper record-keeping as gross neglect, leading to the imposition of a hefty penalty. The Tribunal, however, overturned this decision, stating that the mere rejection of the book results by the ITO did not automatically imply wrongdoing by the assessee. The court confirmed that if the accounts were maintained according to the business nature, discrepancies alone would not warrant a penalty. This case highlights the importance of understanding the nuances of income discrepancies and the burden of proof required to establish fraud or neglect in tax matters. The judgment rein... |
| 1966 SLD 186, (1966) 60 ITR 428 | CIVIL APPEAL No. 10 OF 1965 , decided on 09.12.1965 | In the case of Mathura Prasad v. Commissioner of Income Tax, the Supreme Court of India addressed the taxation of income received by a member of a Hindu Undivided Family (HUF). The case revolved around whether the remuneration claimed by Mathura Prasad, who managed the HUF and entered into a partnership with other HUFs, should be taxed as personal income or as income of the HUF. The Court ruled that the remuneration was taxable in the hands of the HUF, emphasizing the inseparable link between the family funds and the income earned. This ruling highlights critical aspects of tax law concerning HUFs, partnership agreements, and the conditions under which income is assessed. The decision underscores the importance of family funds in determining tax liability and serves as a significant reference for future tax-related cases involving HUFs.... |
| 1977 SLD 34, (1978) 37 TAX 111 | Income Tax Reference No. 2 of 1974 , decided on 01.08.1975 | In the case of Assam Frontier Veneer and Saw Mills vs. Commissioner of Income Tax, Assam, the High Court dealt with issues surrounding the late filing of income tax returns and the subsequent penalties imposed under the Income Tax Act, 1961. The court examined the validity of the Income Tax Officer's decision to impose a penalty under section 271(1)(a) for not filing the return in time. The court found that the application for extension was submitted after the due date and therefore did not obligate the Income Tax Officer to consider it, leading to the upholding of the penalty. This case highlights the importance of timely compliance with tax regulations and the consequences of failure to do so, including the imposition of penalties. The ruling reinforces the discretion of tax authorities in handling late filings and the legal implications of such decisions, making it significant for taxpayers and legal practitioners in tax law.... |
| 2004 SLD 353, 2004 SCMR 222 | Criminal Petition for Leave to Appeal No. 15-L of , decided on 12.03.2002 | This case revolves around the denial of bail to Muhammad Arshad, who was accused in a serious criminal case involving the murder of Muhammad Iqbal. The incident occurred during a home invasion where the accused allegedly shot the victim. The Lahore High Court initially granted bail but later recalled it upon the complainant's appeal, citing substantial evidence of the petitioner's involvement. The Supreme Court of Pakistan upheld this decision, emphasizing the importance of evidence evaluation in bail proceedings. This case highlights critical aspects of criminal law, including bail rights, the evaluation of evidence, and the discretionary powers of the courts, especially in serious offenses like murder. Key legal aspects include sections from the Criminal Procedure Code, the Constitution, and the Pakistan Penal Code, which collectively underscore the legal framework surrounding bail and criminal proceedings. Legal professionals, especially those dealing with criminal defense, will fin... |
| 2004 SLD 1920, 2004 CLC 1302 | Regular First Appeal No. 2 of 2001 , decided on 10.03.2004 | In this case, the Quetta High Court addressed the dispute between Haji Khudai Dad and Ghulam Yaseen regarding the sale of a shop. The court ruled on the obligations of the seller under the Transfer of Property Act, highlighting that the seller was legally bound to transfer the title to the buyer. The ruling clarified that an express covenant of title is not necessary as it is implied by law. The court found that the agreement became void due to the impossibility of performance, leading to the conclusion that the vendee was entitled to reclaim the money paid. This case emphasizes the importance of understanding property rights and contractual obligations in real estate transactions. Key terms such as 'real estate law', 'property transfer', 'contractual obligations', and 'legal remedies for breach of contract' are essential for anyone involved in property transactions.... |
| 2015 SLD 1009, 2015 PTD 2287, (2015) 114 TAX 222 | Spl. S.T.R.A. No. 122 of 2015 , decided on 23.04.2015 | In the case of Spl. S.T.R.A. No. 122 of 2015, the Sindh High Court addressed issues related to the Sales Tax Act, 1990, the Customs Act, 1969, and the Income Tax Ordinance, 2001. The primary contention revolved around the limitation period for the adjudicating officer's order, which was found to be beyond the legally prescribed timeframe. The High Court ruled that it lacked the jurisdiction to entertain new pleas raised at this stage, underscoring the principle that once a limitation period has expired, the taxpayer has a vested right against assessment. The judgment highlights the importance of procedural compliance in tax matters and the limitations of the High Court's review powers. The implications of this decision resonate within the tax law domain, particularly concerning the enforcement of statutory deadlines and the rights of taxpayers. This case serves as a crucial reference for future tax litigation and emphasizes the necessity for timely action by tax authorities.... |
| 2019 SLD 450, 2019 PCRLJ 364 | Application No. 62 of 2017 , decided on 04.07.2018 | In the case of Application No. 62 of 2017, the High Court of Azad Jammu & Kashmir addressed a dispute involving the Criminal Procedure Code (V of 1898). The primary legal issue revolved around whether the Magistrate could proceed under section 145, Cr.P.C., in light of ongoing civil litigation. The court clarified that the presence of civil litigation does not automatically bar the Magistrate's authority unless specific legal conditions are met. The case emphasized the importance of maintaining public peace and order, particularly in property disputes. The decision underscored the inherent powers of the High Court to intervene when necessary to uphold justice and prevent unlawful dispossession. This case serves as a critical reference for future disputes involving property and the intersection of civil and criminal proceedings, highlighting the balance between civil rights and the need for peace in the community.... |
| 1978 SLD 31, (1979) 39 TAX 73 | Tax Case No. 73 1971 , decided on 04.08.1976 | The Madras High Court addressed the powers of the Income Tax Appellate Tribunal under the Income Tax Act, 1961, particularly focusing on Section 256. The key issue revolved around whether the Tribunal had the authority to remand a case to the Appellate Assistant Commissioner without restricting the scope of enquiry. The court affirmed that the Tribunal indeed has such powers, emphasizing that the law does not impose limitations on the appellate authority's discretion. The outcome favored the Commissioner of Income Tax, allowing for a comprehensive review of the case. This ruling underlines the importance of the appellate process in tax law, ensuring that all relevant facts and arguments are considered before a final decision is made. Legal practitioners and entities involved in taxation will find this case significant as it clarifies procedural rights during appeals. Keywords include Income Tax Act, remand authority, appellate jurisdiction, and tribunal powers.... |
| 1988 SLD 2412, 1988 SCMR 1044 | Civil Appeal No. 226 of 1979 , decided on 10.04.1988 | The case revolves around the dismissal of an employee by Messrs Mehrajj Sons, an industrial establishment that employed fewer than 49 workers. The employee contended that he was dismissed without a show-cause notice, which is a violation of the Standing Orders stipulated under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968. The Supreme Court examined the conflict between the provisions of the Ordinance and the Standing Orders, particularly focusing on the applicability of Standing Order 15. The court found that the dismissal was indeed illegal as the necessary procedures were not followed. This case underscores the importance of adhering to labor laws in Pakistan and the legal protections afforded to employees in industrial establishments. The decision also highlights the role of the Supreme Court in interpreting labor laws and ensuring compliance with statutory requirements. Keywords such as 'labor law', 'employee rights', 'termination procedu... |
| 2004 SLD 3342, 2004 PLJ 335 | W.P. No. 7525 of 2003 , decided on 30.10.2003 | In the case of W.P. No. 7525 of 2003, the Lahore High Court addressed critical issues surrounding the nature of land ownership and pre-emption rights under the Punjab Pre-emption Act. The petitioner, Muhammad Ishaq, challenged the decisions of lower courts regarding the classification of a piece of land, which had been sold in several plots for construction purposes. The Court found that the land, despite being claimed as agricultural, had long ceased to be used for farming and had been integrated into the urban landscape of the Municipal Corporation of Gujranwala. The judgment highlighted the importance of evidence in establishing the status of land, reiterating that urbanized land cannot be subject to pre-emption under the relevant laws. The Court’s decision to set aside the previous judgments and dismiss the pre-emption suit has significant implications for property rights and urban development in Punjab, making it a noteworthy case in property law.... |
| 1963 SLD 538, 1963 PLC 146 | Revision Application No. 240 of 1962 , decided on 20.09.1962 | In the case of Revision Application No. 240 of 1962, Salamatullah Khan challenged an order regarding his employment status as an Upper Division Clerk within the Pakistan Military Accounts Department. The Sindh High Court reviewed the findings of the lower courts, particularly focusing on the application of Civil Service Rules to the Military Accounts Department, which is administratively controlled by the Ministry of Finance. The court emphasized that the petitioner was only an officiating clerk and thus could be reverted to his substantive position without a show-cause notice, as previously established in the Province of West Pakistan v. Bashir Ahmad. This case highlights crucial aspects related to employment rights, civil service regulations, and the distinction between military and civil service roles within government employment. It underscores the legal principles regarding promotions, reversion, and procedural safeguards under Pakistani law, particularly in relation to the Govern... |
| 2023 SLD 962, 2023 PTD 717 | S.T.A. No. 1089/LB of 2018 , decided on 10.01.2023 | This case revolved around an appeal filed by Punjab Beverages (Pvt.) Ltd. against an intimation letter from the Commissioner of Inland Revenue. The letter notified the nomination of officers for monitoring production, supplies, and stocks at the taxpayer's premises under Section 40B of the Sales Tax Act, 1990. The tribunal ruled that the intimation letter was not an order from the Commissioner but rather an implementation of the Board's directive. The case highlighted the limitations of filing appeals against such intimation letters, emphasizing that they do not constitute orders under Section 46. The appeal was dismissed as it was found to be not maintainable. This case underscores the importance of understanding the procedural nuances in tax law and the implications of administrative actions taken by tax authorities.... |
| 2012 SLD 204, 2012 PTD 1094 | S.T.A. No. 214/LB of 2010 , decided on 19.01.2011 | This case involves the Punjab Beverages Company (PVT.) LTD., which challenged the tax demands imposed by the C.I.R., R.T.O., Faisalabad. The Appellate Tribunal reviewed the Sales Tax Act of 1990, particularly sections 33, 34, and 11(5), focusing on the legal authority of the Deputy Commissioner to issue tax assessments without proper notification in the official Gazette. The Tribunal emphasized that the imposition of additional taxes and penalties is discretionary and not mandatory, especially in circumstances where the taxpayer has made efforts to comply with tax obligations by seeking installment payments. The Tribunal's decision reinforces the principles of lawful authority in tax assessments, ensuring that taxpayers are not unjustly penalized in situations where they have acted reasonably. The case also refers to previous judgments that underscore the necessity of following legal protocols in tax administration.... |
| 1997 SLD 576 = 1997 PLC 70 | Civil Petition No. 581 of 1995 , decided on 13.05.1996 | This case revolves around the procedural aspects of seniority among civil servants in Pakistan. It highlights the importance of transparency and proper communication in administrative processes, particularly regarding seniority lists. The Supreme Court emphasized the necessity for the authorities to circulate these lists to allow for grievances to be addressed adequately. This ruling is significant for civil servants and advocates dealing with administrative law, as it sets a precedent for handling similar issues of seniority and representation in the future. The decision showcases the court's commitment to upholding the rights of civil servants while ensuring that administrative procedures are followed. The case also underscores the roles of various legal representatives and government officials in the judicial process.... |
| 2011 SLD 423, 2011 PLD 563 | Intra-Court Appeal No. 281 of 2010 in Writ Petitio , decided on 09.06.2011 | The case of SAMINA KANWAL vs. DIRECTOR PUNJAB FORESTRY RESEARCH INSTITUTE revolves around the termination of a contract employee without assigning any reason. The Lahore High Court found that such a termination clause violated the Constitution of Pakistan, particularly Articles 4, 9, 14, and 25, which ensure due process and fundamental rights. The court referred to previous case law to underline the importance of accountability and transparency in public service appointments. The decision emphasized that no reason clauses can lead to corruption and mismanagement, ultimately undermining the principles of good governance. The court's ruling not only reinstated the appellant's rights but also set a precedent for future employment contracts within government institutions.... |
| 1991 SLD 1127, 1991 SCMR 1203 | Civil Appeals Nos.28-Q and 29-Q of 1987 , decided on 19.08.1990 | This case revolves around the legal rights of civil servants in Balochistan regarding their absorption into the Secretariat Ministerial Service. The Supreme Court examined whether the Service Tribunal had correctly determined the respondents' vested rights under Article 212(3) of the Constitution of Pakistan. The Court found that the Service Tribunal had committed multiple errors in law, particularly regarding the status of the respondents as Secretariat staff from July 1, 1970. The Court reinforced the principle that civil servants must adhere to the established rules and recruitment policies, and that their rights are governed by the Balochistan Civil Servants Act. The Supreme Court's ruling underscores the need for clarity in civil service regulations and adherence to lawful procedures in recruitment and absorption processes. Keywords such as 'Balochistan Civil Servants', 'Supreme Court of Pakistan', 'Secretariat Service', and 'legal rights of civil servants' are essential for under... |
| 2009 SLD 1984, (2009) 311 ITR 289, (2007) 165 TAXMAN 262 | IT REFERENCE NO. 61 OF 1999 , decided on 25.07.2007 | This case revolves around the interpretation of section 271(1)(c) of the Income-tax Act, 1961, concerning the imposition of penalties for concealment of income. The Punjab and Haryana High Court addressed the appeal from the Income-tax Appellate Tribunal regarding the penalty levied on National Mining Co. The Tribunal found that the income reported was previously acknowledged and assessed in an earlier year, leading to the conclusion that there was no intent to conceal income. The court emphasized the importance of genuine offers made by taxpayers in the context of tax planning, allowing them to adjust their returns without penalties. The decision highlighted the legal standards for determining concealment and the necessity for the Assessing Officer to substantiate claims of inaccurate particulars. Key legal principles from the Income-tax Act were applied, ensuring clarity in the taxpayer's obligations under the law.... |
| 2017 SLD 2311 = 2017 CLC 440 | Civil Appeals Nos. 128, 129, 130 of 2013 , decided on 29.04.2015 | In the landmark case of Civil Appeals Nos. 128, 129, and 130 of 2013, the Supreme Court of AJ&K addressed crucial issues pertaining to land acquisition under the Land Acquisition Act of 1894. The appellants challenged the compensation awarded for their land acquired for the Mangla Dam Raising Project, arguing that the assessed amount was significantly lower than the market value. The Supreme Court, in its decision delivered on April 29, 2015, held that the compensation should reflect the true market value of the land, which takes into account not only its current use but also its potential future uses. The Court found that the Collector Land Acquisition had underestimated the value of the land, and thus the appellants were entitled to a higher compensation rate of Rs.10,00,000/- per kanal, along with additional charges. This case highlights the legal principles governing land acquisition and serves as a precedent for future cases involving compensation assessments, emphasizing the need... |
| 1972 SLD 356, (1972) 84 ITR 584 | IT REFERENCE No. 23 OF 1970 , decided on 26.07.1971 | In the case of Commissioner of Income Tax v. H.H. Smt. Chand Kanwarji, the Delhi High Court addressed the issue of income escaping assessment under section 147 of the Income-tax Act, 1961. The case revolved around whether the ITO could reopen assessments based on a scrutiny note from the revenue audit department. The Court found that the ITO had acted on information from an external source, thereby justifying the reassessment. This case highlights the importance of external audit findings in tax assessments and the legal thresholds for reopening cases based on new information. The decision emphasizes the balance between a taxpayer's right to finality in assessments and the revenue's interest in correcting errors that may impact tax liabilities. It sets a precedent for future cases involving reassessments based on audit scrutiny, illustrating the dynamic nature of tax law interpretation and enforcement.... |
| 1955 SLD 67, 1955 PLD 65 | Criminal Miscellaneous Petition No. 821 of 1954 , decided on 18.11.1954 | In the case of Shahbaz vs. The Crown, the Lahore High Court addressed the issue of a writ of habeas corpus filed by Shahbaz, who was seeking release from detention following a remission order by the Provincial Government. The case revolved around the interpretation of sections 401 of the Criminal Procedure Code and 21 of the General Clauses Act. The court analyzed the legality of the Provincial Government's power to rescind its earlier order of remission before it was executed. The ruling clarified that such orders could be modified provided they had not yet been acted upon, reinforcing the authority of the Provincial Government in managing sentences. This case is significant in understanding the procedural nuances of criminal law and the rights of detainees, emphasizing the importance of legislative clarity.... |
| 1986 SLD 1045, 1986 SCMR 1973 | Civil Petition for Leave to Appeal No.243-K of 198 , decided on 30.05.1985 | In the case involving Mst. Sabira Begum against petitioners Naseem Ahmad and others, the Supreme Court of Pakistan addressed a civil petition regarding the appointment of a receiver for a business property. The case revolved around issues of consent, management of the property, and the legal rights of the parties involved. The court emphasized the importance of documented consent in legal proceedings and affirmed the role of the trial court in managing property disputes. The decision highlighted the necessity for clear communication and documentation between legal representatives, especially when handling business affairs. This ruling serves as a crucial reference for similar cases in the realm of civil procedure and property management, underlining the principles of consent and the authority of the court in appointing receivers.... |
| 2010 SLD 1338, 2010 MLD 1815 | Criminal Appeal No. 191 and Murder Reference No. 6 , decided on 05.04.2010 | This case revolves around a criminal appeal and murder reference involving Asif Masih, who was convicted of murder and sentenced to death. The Lahore High Court scrutinized the prosecution's evidence and highlighted significant issues such as the lack of timely reporting, absence of an identification parade, and failure to medically examine the accused. The complainant, Imtiaz Begum, alleged that her husband was murdered during a scuffle with an intruder in their home. The court noted inconsistencies in the testimonies and the prosecution's failure to provide compelling evidence to support the charges. Ultimately, the court ruled in favor of the appellant, emphasizing the critical standard of proof required in criminal cases, which led to the reversal of the conviction and the release of Asif Masih. This case underscores the importance of due process and the presumption of innocence in the judicial system.... |
| 2004 SLD 451, 2004 PTD 2741 | Civil Petitions Nos.2837-L to 3220-L of 2003 and 1 , decided on 11.02.2004 | This case revolves around the issue of sales tax liability on 'bagasse', an intermediary product produced during sugar manufacturing. The Supreme Court of Pakistan addressed multiple petitions challenging the imposition of sales tax by the Collector of Customs, Sales Tax, and Central Excise. The court highlighted the legal framework governing sales tax under the Sales Tax Act of 1990 and clarified the applicability of sales tax on various by-products of sugar production. The ruling emphasized that 'bagasse' is taxable and set the precedent for how intermediary products are treated under tax law. This case is significant for sugar manufacturers and tax authorities, as it delineates the obligations regarding sales tax and provides guidance on the adjustment of input and output taxes for manufacturers. The decision is crucial for stakeholders in the sugar industry and is expected to influence future tax assessments and regulatory practices.... |
| 2009 SLD 502, 2009 CLC 449 | First Rent Appeals Nos.1112, 1113, 1114 and 1115 o , decided on 28.11.2008 | In the case of First Rent Appeals Nos.1112, 1113, 1114 and 1115 of 2000, the Sindh High Court addressed the application of the Cantonments Rent Restriction Act, 1963 concerning the eviction of tenants from premises owned by the National Bank of Pakistan. The landlord sought to reclaim the property on the basis of bona fide personal need, specifically for relocating its regional headquarters and expanding services. The Court highlighted that the attorney representing the landlord had the requisite authority and that the application had been filed competently. The lengthy tenure of the tenants, dating back to 1970, was noted, yet the Court found that the landlord's need was genuine and substantiated by evidence. The decision set a precedent regarding the interpretation of landlord rights under the Cantonments Rent Restriction Act and reinforced the standard for establishing bona fide need in eviction cases. This case is significant for understanding the balance between tenant rights and ... |
| 1996 SLD 1277, 1996 SCMR 1011 | Civil Petition No. 288-P of 1993 , decided on 18.09.1994 | In the case of Civil Petition No. 288-P of 1993, the Supreme Court of Pakistan addressed the issue of non-regularization of a civil servant's services despite ten years of performance as a Senior English Teacher. The court examined the respondent's qualifications, specifically the lack of a B.Ed degree, which was a prerequisite for regularization. However, the Tribunal's decision to grant the respondent entitlements to pay and scale reflective of his role was upheld, illustrating the court's commitment to fairness in employment practices within public service. This case underscores the importance of recognizing the contributions of individuals in civil service roles, irrespective of formal qualifications. The ruling also highlights the judicial system's role in protecting the rights of employees and ensuring that they receive appropriate compensation for their work, thereby reinforcing employment equity principles. This case is pivotal in understanding the balance between qualification... |
| 1982 SLD 1469, 1982 PLC 302 | HYD-873 of 1980 | This case revolves around the dismissal of an employee, an office-bearer of the Cofcot Textile Mills Peoples Union, during the pendency of an industrial dispute. The key legal issue was whether the dismissal complied with the Industrial Relations Ordinance, particularly section 47, which requires permission from the Labour Court for such actions. The Tribunal examined the timelines of the dismissal and the industrial dispute, concluding that the dismissal was valid as it occurred after the industrial dispute was resolved. The evidence presented during the domestic inquiry was deemed sufficient to establish misconduct, and the appeal was dismissed, reinforcing the procedural integrity of the Labour Court's decision. This case highlights the importance of adhering to legal requirements when dealing with labor disputes and the rights of union representatives, ensuring fair treatment under the law.... |
| 1953 SLD 36, 1953 PLD 295 | First appeal No, 21 of 1951 , decided on 23.04.1953 | In the case of Khaliq Dad Khan vs. The Province of Punjab, the Lahore High Court addressed critical issues regarding the automatic retirement of government servants upon reaching the age of superannuation. The case revolved around the dismissal of Khaliq Dad Khan by the Punjab Government, which was challenged on several grounds, including lack of proper notice and the legality of retrospective dismissal. The court emphasized that under the Civil Service Rules, specifically Rule 3.26(a), a government servant automatically retires upon reaching the age of superannuation, and any dismissal enacted after this point is null and void. The ruling reinforced the importance of adhering to established procedures in government employment and the rights of civil servants upon retirement. This case highlights the necessity for government entities to operate within legal frameworks and provides significant precedent for similar cases in civil service law.... |
| 2008 SLD 859 = 2008 CLC 1519 | Civil Revision No.1109 of 2003 , decided on 09.07.2008 | This case revolves around the principles of inheritance under Islamic law and the application of the Civil Procedure Code. The Lahore High Court adjudicated on the issue of Mian Khan's claim against Mst. Khatoon, who was declared the legitimate daughter of the deceased Dara. The court highlighted that the law of limitation does not apply to inheritance claims, thus ensuring the rights of female heirs are protected under Sharia. This case emphasizes the importance of familial rights and aims to prevent the undue deprivation of inheritance through procedural technicalities. The court's decision aligns with contemporary interpretations of Islamic inheritance law, ensuring that all rightful heirs are recognized regardless of time elapsed since the deceased's passing. This ruling is vital in safeguarding women's rights in inheritance matters, resonating with current discussions on gender equality in legal frameworks.... |