Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1989 SLD 2429, 1989 PLC 814 | Revision Application No. KAR-200 of 1988 , decided on 08.01.1989 | The case revolves around the jurisdiction of the Labour Court concerning the Employees' Cost of Living (Relief) Act, 1973. The Workers Union of the Ark Garment Industries filed a complaint alleging that the company failed to pay legal dues, specifically the cost of living allowance. The Labour Court issued a process against the company, leading to an application for quashing the proceedings. The tribunal ruled that the Labour Court did not have the authority to hear the case, as there was no notification from the Sindh Government permitting such jurisdiction. The case emphasizes the need for clarity in jurisdictional matters, particularly in labor-related disputes, and underscores the importance of adhering to established legal protocols. This ruling serves as a precedent for similar cases where jurisdictional issues arise, reinforcing the legal framework governing labor relations in Pakistan.... |
| 2007 SLD 1517, 2007 SCMR 1905 | Jail Petition No.243 of 2005 , decided on 24.04.2006 | In the case of Jail Petition No.243 of 2005, the Supreme Court of Pakistan addressed the conviction of Gul Khitab under the Control of Narcotics Substances Act, 1997. The petitioner confessed to the charges during the trial, leading to a life sentence and a fine. The appeal process revealed issues regarding the excessive fine imposed. The Supreme Court upheld the life sentence due to the serious nature of the crime but reduced the fine significantly, demonstrating a balance between justice and leniency. The decision also highlighted the application of section 382-B of the Cr.P.C. This case is significant in understanding the judicial approach towards narcotics offenses and the principles of sentencing. The ruling emphasizes the importance of confessions in criminal proceedings and the discretion exercised by courts in imposing fines. Keywords related to narcotics law, judicial discretion, and sentencing guidelines are pivotal in this context.... |
| 2021 SLD 2163, 2021 PLJ 237 | C.P. No. 1567-L of 2019 , decided on 19.11.2020 | This case revolves around the dismissal of Amir Abdul Majid, a police constable, following his indictment in a homicide case. Despite his eventual acquittal, the Punjab Service Tribunal reinstated him, a decision contested by the District Police Officer, Mianwali. The Supreme Court of Pakistan examined the implications of acquittal in departmental proceedings, concluding that acquittal alone does not preclude the department from dismissing an officer based on overall suitability and conduct. The ruling highlighted the distinct standards applied in criminal versus departmental hearings, affirming that the latter allows for a more comprehensive assessment of a civil servant's conduct. The judgment reiterates that the department's discretion in such matters is vital for maintaining order and discipline within its ranks. This case is significant for civil service jurisprudence, emphasizing the balance between legal acquittals and professional accountability.... |
| 2000 SLD 807, 2000 SCMR 656, 2000 SLD 1219 | Civil Petition No. 1741-L of 1999 , decided on 23.11.1999 | In the case of Executive Engineer, Provincial Building Circle, Lahore vs. Muzaffar Bil Haq and others, the Supreme Court of Pakistan addressed the issue of a civil servant's lien while on deputation. The court emphasized that a civil servant who has not been permanently absorbed into a borrowing department maintains their lien in the parent department, even after long periods of service in the borrowing department. The decision highlights the rights of civil servants in terms of their employment status and the legal protections afforded to them under service laws. The court dismissed the petition for leave to appeal, reinforcing the Tribunal's ruling in favor of the respondent. This case is significant for civil service law, particularly regarding the administration of civil service rules and the rights of employees on deputation. Key terms: civil service, lien, deputation, employment law.... |
| 2012 SLD 43, 2012 PTD 577, 2012 PTCL 542, (2012) 105 TAX 409 | , decided on 10.11.2011 | The case revolves around the applicability of the Workers Welfare Fund Ordinance to a manufacturer of pipes, specifically Messrs T.F. Pipes (PVT.) LTD. The taxpayer argued that since their parent companies were not liable to the WWF, they too should be exempt. However, the tribunal clarified that the taxpayer is a separate entity and falls under the definition of an industrial establishment. This ruling emphasizes the independence of taxpayer entities in relation to their parent companies, especially in tax matters. The tribunal's decision underscores the importance of understanding corporate structures in tax liability cases, particularly regarding the WWF. The ruling is significant for businesses involved in manufacturing and their responsibilities under tax laws. The case highlights the legal interpretation of industrial establishments and the obligations that arise from manufacturing activities. The decision also serves as a precedent for similar cases where parent company relation... |
| 1975 SLD 661, (1975) 100 ITR 669 | TAX CASE No. 98 OF 1968 (REFERENCE No. 29 OF 1968) , decided on 15.11.1973 | In the landmark case of M.S.M. Ratnaswami Nadar v. Commissioner of Income Tax, decided by the Madras High Court on November 15, 1973, the court examined the complexities surrounding the transfer of assets under settlement deeds and their implications for income tax liability. The case primarily revolved around the interpretation of Section 16(3)(a)(iv) of the Indian Income-tax Act, 1922, which aims to prevent tax avoidance through asset transfers to minor children. The court found that the income generated from properties settled for the benefit of the minor children must be included in the total income of the assessee, as the execution of settlement deeds does not negate the father's ongoing legal obligations to maintain and educate his children according to their status. This decision underscores the importance of understanding tax obligations in the context of family law, particularly regarding maintenance and education. The case also highlights the nuances in defining 'adequate con... |
| 1949 SLD 54, 1949 PLD 188 | Criminal Miscellaneous No. 189 of 1949 , decided on 04.07.1949 | In the case of Abdul Wahid vs. The Crown, the Lahore High Court examined the legality of police investigations under the Essential Supplies (Temporary Powers) Act, 1946. The case revolved around the interpretation of Section 7 of the Act, which addresses punishments for contraventions of orders made under it. The court highlighted the significance of legislative intent and the implications of deemed orders, reinforcing that the Essential Supplies Act was applicable at the time of the alleged offenses. The court's ruling clarified that actions taken under the Cotton Cloth and Yarn Control Order were indeed covered by the Act, thus affirming the legality of the ongoing investigations. The decision underscores the importance of statutory interpretation in ensuring that the law is upheld effectively, particularly in cases involving essential supplies during periods of regulatory control. The ruling serves as a precedent for future cases involving the interplay between temporary powers and ... |
| 2018 SLD 250, 2018 CLC 116 | C.Ps. Nos. D-3539, D-1135 of 2016 and 2892 of 2014 , decided on 15.07.2017 | This case revolves around the legality of professional tax imposed by the Cantonment Boards in Karachi. The petitioners, including Habib Bank Limited, contested the authority of the Cantonment Boards to levy such taxes, asserting that only the Provincial Legislature has the jurisdiction to do so under Article 163 of the Constitution of Pakistan. The court found that the Cantonment Boards acted beyond their powers, leading to a significant ruling on local government authority and taxation. This landmark decision emphasizes the separation of powers and the legal framework governing taxation in Pakistan, establishing a precedent for future cases involving local government tax authority. Keywords such as 'Cantonment Boards,' 'professional tax,' 'Sindh High Court,' and 'Constitution of Pakistan' are essential for SEO optimization.... |
| 2022 SLD 1676, 2022 PLJ 183 | W.P. No. 205-M of 2021 , decided on 01.06.2022 | In the case of W.P. No. 205-M of 2021, the Peshawar High Court addressed the petitioners' claim for the issuance of degrees and transcripts from the University of Swat. The petitioners, who were students of BS Mathematics, contended that they had completed their studies but were denied their degrees due to failing a paper in Fluid Mechanics attributed to short attendance. The court found that the petitioners were not entitled to the degrees as they had not completed their studies within the required time frame, including an additional two years granted by the university. The ruling reinforced the principle that students must adhere to academic regulations and deadlines set by educational institutions. Ignorance of the law and procedural requirements was deemed insufficient grounds for granting relief. This decision underscores the importance of compliance with academic regulations and the finality of university decisions in matters of student eligibility for graduation. The case highli... |
| 2009 SLD 613, 2009 CLC 1175 | Constitutional Petition No.385 of 2008 , decided on 21.05.2009 | This case involves a constitutional petition filed by Mian Khuda Bux Qureshi against the Province of Sindh concerning the management of a shrine under the Sindh Waqf Properties Ordinance, 1979. The petitioner claimed that the notification issued by the Chief Administrator Auqaf on January 3, 2008, was illegal and violated principles of natural justice as he was not given an opportunity to be heard. The court analyzed the maintainability of the petition and concluded that since a specific statutory remedy was available through the District Court under Section 11 of the Ordinance, the petition could not be sustained in constitutional jurisdiction. The court highlighted the necessity of utilizing the appropriate legal channels for grievance redressal, particularly in matters concerning waqf properties. The decision sets a precedent for similar cases where statutory remedies are in place, ensuring that legal disputes are resolved within the framework established by law.... |
| 2001 SLD 2654, 2001 PLD 139 | Civil Revision No. 2205 of 1985 , decided on 21.11.2000 | This case revolves around the procedural intricacies involved in the valuation of a civil suit. The Lahore High Court examined the importance of the valuation set by the plaintiffs and its implications on the jurisdiction of the courts. The court's decision emphasized the need for fairness and accessibility within the judicial process, ensuring that litigants are not penalized for administrative mistakes. The ruling serves as a critical reference for understanding the procedural law under the Civil Procedure Code (V of 1908), particularly in relation to appeals and revisions. This case also highlights the need for legal representatives to be vigilant about jurisdictional issues and the valuation of claims, as these factors are pivotal in determining the course of legal proceedings. The court's acceptance of the revision petition underscores a commitment to justice, aiming to correct procedural missteps that could otherwise hinder the rightful claims of litigants. Overall, the case illu... |
| 2002 SLD 2697, (2002) 257 ITR 632 | In this landmark case decided by the Calcutta High Court, the central issue revolved around the interpretation of the Income-tax Act, particularly regarding the rectification of mistakes under section 154. The court examined whether an intimation issued under section 143(1)(a) could be rectified after a notice under section 143(2) had been issued. The judges, Ajoy Nath Ray and Indira Banerjee, ultimately ruled that such rectification is not permissible. This case is significant for taxpayers and legal practitioners, as it clarifies the procedural limitations on rectifying tax assessments. The court's decision is in line with precedents set by other High Courts, reinforcing the need for adherence to established legal frameworks in tax matters. The ruling not only affects the parties involved but also sets a precedent for future cases, ensuring that taxpayers are aware of their rights and the limitations imposed by the law. Legal professionals, including lawyers and advocates, must take ... | |
| 2003 SLD 777, 2003 CLD 776 | Judicial Miscellaneous No.15 of 1999 , decided on 14.02.2000 | This case revolves around a leasing dispute involving HABIB BANK LIMITED and DOMESTIC APPLIANCES (PVT.) LTD. The leasing company had leased a vehicle to the lessee for a defined period, which expired while the lessee was in liquidation. The court affirmed the leasing company's right to reclaim the vehicle, emphasizing the importance of adhering to the lease agreement terms. The decision highlights the legal implications of leasing contracts in the context of liquidation, making it a significant reference for future cases involving lease financing. Keywords such as 'lease financing', 'liquidation', 'vehicle return', and 'leasing agreements' are crucial for understanding the legal landscape surrounding this case, offering valuable insights for legal professionals and businesses engaged in lease transactions.... |
| 2024 SLD 228, 2024 PTD 275 | S.T.R. No. 19 of 2008 and C.M. No. 1054 of 2019 , decided on 09.05.2022 | In the case of S.T.R. No. 19 of 2008, the Islamabad High Court addressed issues surrounding the Sales Tax Act, 1990, specifically Section 73, which governs the adjustment of input tax. The case arose after the Assistant Collector disallowed an input tax adjustment claimed by the respondent, citing non-compliance with payment requirements for transactions exceeding Rs. 50,000. However, the court found that the amount involved was below this threshold and noted that the department did not assert that the respondent was involved in fraudulent activities or tax evasion. The Appellate Tribunal had already ruled in favor of the taxpayer, allowing their appeal against the department's decision. The High Court affirmed the Tribunal's ruling, emphasizing the lack of grounds for the department's challenge and the absence of a legal basis for imposing penalties in this context. The decision reinforces the importance of compliance with procedural requirements while acknowledging the taxpayer's rig... |
| 1992 SLD 1902, (1992) 198 ITR 444 | D-2741 of 2016 , decided on 01.01.1992 | In the case of Commissioner of Income Tax v. Indian Metals & Carbide Ltd., the Orissa High Court addressed the issue of interest on borrowed capital under Section 36(1)(iii) of the Income-tax Act, 1961. The court examined the circumstances under which the assessee claimed a deduction for interest payable to its holding company for the assessment year 1978-79. The key issue revolved around whether the liability to pay interest had accrued despite the absence of an agreement or prior entries in the books of account. The court concluded that the holding company had advanced funds to the assessee in the ordinary course of business and that the liability to pay interest accrued at the end of the accounting year. It emphasized that the quantification of the liability through a resolution, passed after the accounting year, did not negate the already existing liability. This case highlights the importance of the mercantile accounting method and the implications of timely recognition of liabili... |
| 2014 SLD 2326, (2014) 367 ITR 594 | TAX APPEAL No. 677 OF 2007 , decided on 26.03.2014 | In the landmark case of TAX APPEAL No. 677 OF 2007, the Gujarat High Court examined critical questions regarding the interpretation of Sections 80HHC and 80IA of the Income Tax Act, 1961, particularly focusing on the implications of foreign exchange fluctuations on export-related income. The court ruled that earnings from foreign exchange fluctuations must be considered as part of the income derived from export activities, thereby impacting the eligibility for tax deductions under Section 80IA. The decision highlighted the significance of proper accounting practices and the relationship between export transactions and currency fluctuations, ensuring that the essence of export profits is preserved under the Income Tax framework. This ruling is crucial for exporters navigating the complexities of tax deductions in light of fluctuating currency values, reinforcing the legal premise that such gains are intrinsically linked to export operations and should not be treated as separate income s... |
| 1983 SLD 195, 1983 SCMR 976 | Criminal Petition No. 2 R(S) of 1983 , decided on 09.04.1983 | This case revolves around the legal implications of a marriage contracted during the suspension of a divorce decree. The petitioner, DR. AKHLAQUE AHMED, challenged the marriage of his former wife, Mst. Kishwar Sultana, to another man, arguing that the marriage was invalid due to the unresolved status of their own marriage. The Supreme Court of Pakistan held that proper notice was not established, and the marriage was legally valid after the statutory waiting period post-divorce decree. This case highlights the complexities of family law, particularly concerning the enforcement of marriage decrees and the rights of individuals under the Offence of Zina (Enforcement of Hudood) Ordinance. It is essential for legal representatives to understand the nuances of family law and the importance of proper notification in divorce proceedings to avoid potential legal disputes.... |
| 2024 SLD 3457 | STA NO. 24/LB/2024 , decided on 08.01.2024 | This case revolves around the Appellate Tribunal Inland Revenue's ruling concerning M/s. Rie Metals and The CIR, LTO, Lahore. The tribunal focused on the General Clauses Act, 1897, particularly Section 24A, which addresses procedural aspects relevant to the case. The tribunal's deliberations highlighted key legal principles and the necessity for compliance with statutory provisions. The decision is significant for tax law practitioners as it clarifies the interpretation of the law in relation to the facts presented. By examining the roles of the parties involved and the legal framework, the tribunal provided insights that are crucial for future cases in similar contexts. This ruling serves as a reference point for understanding the application of the General Clauses Act, reinforcing the need for adherence to due process in tax-related matters.... |
| 2016 SLD 3035, 2016 MLD 431 | Civil Appeal No. 660 of 2009 , decided on 30.09.2015 | In the case of Civil Appeal No. 660 of 2009, the High Court of AJ&K dealt with a family partition dispute involving the land in village Chowki. The appellants challenged the lower court's decision, asserting that the defendants unlawfully attempted to dispossess them of their share. The court reviewed the claims of both parties, focusing on the principles of concurrent findings in civil procedure and family arrangements in property disputes. The court concluded that the defendants had not alienated land beyond their share and the judgments rendered below were upheld. This case highlights the significance of family arrangements in property law and the legal standing of co-sharers in land ownership disputes.... |
| 2024 SLD 3476 = (2024) 130 TAX 43 | STA No 262/IB/2022 , decided on 03.10.2023 | In the case of M/S XPLOR ENTERPRISES (PVT) LTD against THE CIR, CTO, the Appellate Tribunal Inland Revenue addressed critical issues under the Sales Tax Act of 1990. The appellant faced penalties for failing to pay sales tax on advances. The Tribunal ruled that the assessing officer's imposition of default surcharge was inappropriate since no payment was due. Furthermore, the Tribunal clarified that the appellant, identified as a commercial importer, was not required to pay 10% of the output tax, as this was not applicable under the act. The decision is significant for taxpayers engaged in similar transactions, as it underscores the necessity for tax authorities to adhere strictly to the provisions of the law, ensuring that procedural lapses do not unjustly penalize compliant entities. This ruling not only benefits the appellant but also sets a precedent for future cases involving the application of sales tax regulations and the rights of taxpayers under the law.... |
| 2022 SLD 1878, 2022 PLJ 129 | Crl. A. No. 58546-J M.R. No. 289 of 2017 , decided on 28.10.2020 | In the case of Muhammad Afzal vs. State, the Lahore High Court addressed the appeal against a conviction for murder under Section 302(b) of the Pakistan Penal Code. The court scrutinized the evidence, particularly focusing on the credibility of eyewitnesses and the prosecution's failure to establish a clear motive. The appeal was allowed due to substantial doubts raised about the prosecution's case, including discrepancies in witness testimonies and a lack of independent evidence. The court reiterated the legal principle that the burden of proof lies with the prosecution, which must establish guilt beyond a reasonable doubt. This case highlights the critical importance of credible evidence in criminal proceedings and the legal protections afforded to defendants, including the principle of benefit of doubt. The judgment serves as a reminder of the judicial system's commitment to upholding justice and ensuring that convictions are founded on solid evidence rather than mere allegations.... |
| 2002 SLD 1612, (2002) 258 ITR 346 | D.B. IT APPEAL NO. 18 OF 1999 , decided on 26.08.2002 | In the case of Income Tax Officer vs. Vaibhav Textiles, the Rajasthan High Court addressed the issue of deductions for exporters under section 80HHC of the Income Tax Act, 1961. The core question revolved around whether sales made in India against foreign currency could be classified as exports. The court highlighted that two key conditions must be met for a sale to not be considered an export: it should be a transaction occurring in a shop within India and must not involve clearance at customs. The assessee claimed deductions for sales in India, which were initially denied by the Assessing Officer but later allowed by the Commissioner (Appeals) and affirmed by the Tribunal. The decision noted the importance of previous case law, particularly referencing Ram Babu & Sons v. Union of India, which set precedents for understanding export classifications. Ultimately, the court ruled in favor of the assessee, confirming their entitlement to the deduction under section 80HHC. This ruling is s... |
| 1969 SLD 636, (1969) 71 ITR 624 | IT REFERENCE No. 570 OF 1963 , decided on 11.03.1968 | In the case of R.B. Ram Rattan Prem Nath vs. Commissioner of Income Tax, the Allahabad High Court addressed the issue of income escaping assessment under the Income-tax Act, 1961. The court examined whether the Income-tax Officer (ITO) was justified in initiating reassessment proceedings under section 34(1)(a) for the assessment years 1946-47 to 1948-49. The case highlighted the significance of the ITO's authority to reassess income based on the facts disclosed during the original assessment. The court ruled that the ITO acted within his jurisdiction, as the provisions of section 34(1)(a) and 34(1A) overlapped, allowing the ITO to choose either route for reassessment. This case underscores the necessity for assessees to fully disclose all material facts during assessments to avoid reassessment. Key phrases such as 'Income escaping assessment', 'Income-tax Act', and 'reassessment proceedings' are crucial for understanding the implications of this judgment and are trending in legal discu... |
| 2014 SLD 80, 2014 PLD 386 | Constitutional Petition No. S-745 of 2013 , decided on 27.05.2014 | In the case of Mst. Ghuzadi vs. Government of Sindh, the Sindh High Court addressed issues related to the illegal custody of minors under Section 491 of the Criminal Procedure Code and Article 199 of the Constitution of Pakistan. The petitioner, Mst. Ghuzadi, alleged that her husband had forcibly taken their children after she left him due to alleged torture. The court ruled that since the petitioner had willingly deserted her husband and had not initiated any legal proceedings for divorce, the custody of the children with the father was not illegal. The ruling emphasized the need for the petitioner to provide extraordinary circumstances to warrant the High Court's intervention, which she failed to do. The decision underscores the importance of legal processes in custody disputes and the responsibilities of parents in such cases. The ruling is significant for those interested in family law, custody rights, and the jurisdiction of high courts in Pakistan.... |
| 1980 SLD 158, 1980 SCMR 42 | Civil Petition for Special Leave to Appeal No. K-6 , decided on 09.05.1979 | In the case of Muhammad Siddiq vs. Abdul Shakoor, the Supreme Court of Pakistan addressed the complexities surrounding the petitioner’s claim regarding the title to a shop located on Plot No. 2 in Malir, Karachi. The petition arose from a series of legal battles that began fifteen years prior, involving eviction proceedings initiated by the respondent against the petitioner. The Court reviewed the procedural history, emphasizing that the petitioner failed to appear for critical hearings and did not raise significant arguments at the appropriate times. The decision highlighted the importance of proper legal representation and the consequences of neglecting court notices. The ruling serves as a reminder of the procedural rigor required in legal proceedings and the potential ramifications of failing to adhere to court protocols, especially in matters concerning property rights and eviction.... |
| 2010 SLD 47, (2010) 101 TAX 129, 2010 PTCL 1076, 2010 PTD 763 | Tax References Nos. 7 and 24 of 2004 , decided on 14.04.2009 | In the significant case of Commissioner of Income Tax vs. Cap Gas (PVT.) LTD., the Islamabad High Court addressed key issues related to the Income Tax Ordinance, 1979, particularly focusing on the deductibility of maintenance expenses and losses from asset sales. This case sheds light on the treatment of expenses that arise from the upkeep of operational assets, which are crucial for companies engaged in gas supply and distribution. The court's decision emphasized the distinction between capital and current expenditures, highlighting that necessary repairs to maintain roads used for transportation of gas cylinders were indeed deductible. Additionally, the court ruled that the loss realized from the sale of gas cylinders, which were insured, should be allowed to the extent of the actual loss incurred. This ruling not only provides clarity for tax assessments but also serves as a precedent for similar cases where the nature of expenses is contested. The decision reaffirms the importance ... |
| 2013 SLD 903, 2013 CLC 1763 | D-533 and Miscellaneous 2929 of 2012 , decided on 24.04.2013 | In the case of MUHAMMAD TARIQ MANSOORI vs ABDUL GHANI MANSOORI, the Sindh High Court addressed critical issues surrounding the Civil Procedure Code (V of 1908) and the maintainability of revisions against dismissal orders. The court examined the procedural requirements for restoring a suit and the implications of non-compliance with court orders. The ruling underscored the importance of adhering to judicial directives and clarified the distinction between appeals and revisions in civil litigation. This case serves as a significant reference for legal practitioners dealing with procedural compliance and the consequences of inaction in civil suits, particularly within the context of the Civil Procedure Code. Keywords: Civil Procedure Code, maintainability, revision, dismissal, appeal.... |
| 2003 SLD 3592, (2003) 260 ITR 284 | This case revolves around the taxation of interest received on delayed compensation payments under the Land Acquisition Act, 1894. The Delhi High Court upheld the position that such interest is chargeable as income under the Income-tax Act, 1961, particularly under section 4. The petitioner's claim that the Land Acquisition Collector should not deduct tax at source was rejected, aligning with the precedent set in Bikram Singh v. Land Acquisition Collector. This ruling emphasizes the importance of tax compliance in compensation cases and clarifies the nature of interest receipts as revenue. The court's decision also allows for income spreading, which could be beneficial for tax assessment over multiple years, ensuring fairness in taxation for recipients of such compensation. This ruling is particularly relevant for individuals involved in land acquisition matters and those receiving compensation payments, highlighting the intersection of tax law and property rights.... | |
| 1986 SLD 785, 1986 SCMR 1222 | Civil Petition for Leave to Appeal No. 409-R of 19 , decided on 05.11.1985 | In the case of Civil Petition for Leave to Appeal No. 409-R of 1985, the Supreme Court of Pakistan addressed a significant electoral dispute stemming from the elections held on September 28, 1984, for the Union Council, Munara. The petitioners challenged the Election Tribunal's decision, which declared the election void due to substantial interruptions caused by open violence. This case underscores the critical importance of adhering to electoral procedures and the role of the Election Tribunal in maintaining the integrity of elections. The Court emphasized the authority of the Tribunal to declare an election void if the electoral process is materially affected, showcasing the legal frameworks designed to protect democratic processes. The decision serves as a precedent for future electoral disputes, reinforcing the necessity for lawful conduct during elections and the enforcement of electoral rules to ensure fair representation.... |
| 2006 SLD 1693 = 2006 PLC 497 | Appeal No.84(L) of 1999 , decided on 07.02.2003 | In the case of Naseer Ahmad Balouch vs. Chairman, State Life Insurance Corporation of Pakistan, the Federal Service Tribunal addressed significant issues concerning the entitlement of civil servants to annual increments during periods of sanctioned leave. The Tribunal ruled that the appellant, who had been on half pay leave for 696 days, was entitled to the increments due to him, as the leave granted was not without pay. The decision highlighted the principle that civil servants maintain a continuing cause of action for pay claims, particularly when increments are sought after the inclusion of pay enhancements. The ruling rejected the employer's objection regarding the time-bar of the appeal, emphasizing that matters of pay should be treated with benevolence, especially by government entities. This case underscores the rights of civil servants to their benefits irrespective of their leave status, reiterating the importance of fair treatment in public service remuneration. Key phrases s... |
| 2001 SLD 1985, 2001 PLC 939 | Writ Petitions Nos.12555 and 11865 of 2000 , decided on 13.10.2000 | This case revolves around the maintainability of constitutional petitions concerning show-cause notices issued to employees of the Punjab Text Book Board, Lahore. The petitioners, appointed under political orders without following the prescribed procedure, challenged the notices for their termination. The court ruled that the petitions were premature as no final order had been passed against them, allowing them to contest the notices before the competent authority. The ruling underscores the need for adherence to legal processes in employment matters, particularly in regulatory environments. The decision also brings attention to issues of political interference in public sector appointments and the significance of procedural fairness in administrative actions. Keywords such as 'constitutional petition', 'show-cause notice', 'employment law', and 'public sector regulations' are relevant in understanding the implications of this ruling.... |
| 1987 SLD 1546, 1987 SCMR 691 | Civil Petition for Leave to Appeal No. 1131 of 198 , decided on 19.01.1987 | In the case of Muhammad Ibrahim vs. Muhammad Ishaq, the Supreme Court of Pakistan addressed issues related to property transfer under various laws including the Constitution of Pakistan, Law Reforms Ordinance, and the Displaced Persons Act. The Court reviewed the findings of the Lahore High Court regarding the transfer of property and the applicability of Settlement Schemes. The judges concluded that the petitioner did not have a valid claim as the property was already transferred to the respondent. The decision emphasized the importance of adhering to legal procedures in property claims and the limitations of appealing factual findings. This case underscores the complexities of property law and the necessity for individuals to follow proper channels when seeking transfers or claims.... |
| 1969 SLD 73 = (1969) 71 ITR 319 | D-2741 of 1966 , decided on 03.05.1966 | In the landmark case of Commissioner of Income Tax v. Jiwaji Rao Sugar Co. Ltd., the Madhya Pradesh High Court addressed critical issues regarding depreciation allowances under the Income-tax Act, 1961. The case arose when Jiwaji Rao Sugar Co. Ltd., a public limited company involved in sugar manufacturing, sought to claim a depreciation allowance for the assessment year 1955-56 despite not operating its factory due to a strategic agreement with a sugar mill. The High Court examined whether the machinery's readiness for use, without actual operation, constituted grounds for claiming depreciation. The court underscored that the allowance for depreciation must be directly correlated to the actual usage of machinery in generating income. The ruling emphasized that merely being available for use does not satisfy the legal requirements for claiming depreciation. Furthermore, the court clarified procedural stipulations for referring additional questions to ensure adherence to the law. The dec... |
| 1994 SLD 1047, 1994 SCMR 245 | Civil Petitions for Leave to Appeal No. 970-/92 to , decided on 12.01.1994 | This case involves significant legal questions surrounding the expunging of remarks from confidential reports by the Service Tribunal. The Supreme Court of Pakistan granted leave to appeal under Article 212(3) of the Constitution to investigate whether the Tribunal acted in error. The decision emphasizes the importance of considering limitation periods and the comments of reporting officers in administrative decisions. This ruling is crucial for legal practitioners and advocates dealing with administrative and employment law, as it sets a precedent for future cases concerning the rights of public service employees and the procedural fairness expected from Tribunals.... |
| 2023 SLD 589, 2023 SCMR 755 | Civil Petitions Nos. 3760 and 3759 of 2019 , decided on 01.12.2022 | This case revolves around the legal disputes concerning land acquisition in the Islamabad Capital Territory and the Province of Punjab, specifically regarding the boundaries and ownership of land in Mouza Ojri Kalan. The Supreme Court addressed the procedural aspects of the Civil Procedure Code, particularly Order I, Rule 10, which allows for the striking out of improperly joined parties. The case highlights the importance of including all necessary parties in disputes to ensure comprehensive adjudication. The judgment underscores the court's commitment to fair legal processes in property disputes, aiming to prevent delays and inefficiencies in land acquisition matters. The decision is significant in the context of ongoing boundary disputes between federal and provincial jurisdictions, setting a precedent for future cases involving similar issues.... |
| 2004 SLD 3318, 2004 PLJ 224 | W.P. No. 2045 of 2003 , decided on 27.06.2003 | In the case of ZAHEER AHMAD vs. SENIOR MEMBER BOARD OF REVENUE, the Lahore High Court addressed significant issues regarding the constitutional jurisdiction of high courts in service matters. The court examined the applicability of Articles 199 and 212 of the Constitution of Pakistan, determining that the High Court's jurisdiction was limited when a service tribunal had exclusive authority over the matter. The petitioners, who were civil servants seeking promotion, argued that their rights were violated due to procedural lapses in the promotion process. However, the Court concluded that the matter was appropriately within the jurisdiction of the Punjab Service Tribunal, which is designed to address eligibility and promotion rights of civil servants. This case illustrates the importance of understanding the boundaries of jurisdiction between high courts and specialized tribunals, particularly in service-related disputes. The decision reinforces the principle that service rights and elig... |
| 2012 SLD 806, 2012 PTD 980 | Special Customs Reference Applications Nos.150 of , decided on 04.06.2011 | In the case of Messrs Dawlance Electronics (PVT.) LTD. vs. Collector of Customs, the Sindh High Court addressed critical issues regarding the Customs Act, 1969, specifically focusing on the validity of time extensions for final assessments under section 81. The court found that the extension granted was not in accordance with the law, as the Collector did not adequately record the approval for the extension. This ruling clarified the legal expectations for customs assessments and reinforced the requirement for proper documentation and compliance with established procedures. The case also examined valuation practices for imported goods, emphasizing the need for transparency and adherence to the correct legal framework. This judgment serves as a significant reference for future customs cases, ensuring that importers and customs authorities understand the legal obligations and the implications of failing to meet them.... |
| 2016 SLD 1410, 2016 MLD 240 | Civil Revision No. 86 of 2015 , decided on 07.09.2015 | In the case of Civil Revision No. 86 of 2015, the petitioner Muhammad Ashraf Khan sought to compel the production of certain documents through an application under Order XI, Rule 14 of the Civil Procedure Code. The High Court, presided over by Justice Muhammad Alam, dismissed this application, stating that the request was vague and did not adhere to the established legal framework for document production. The ruling emphasized the importance of following procedural guidelines and the necessity of presenting a clear and justified request for document disclosure. The court ruled that the application did not serve the interests of either party and that the appropriate stage for such requests had passed. This case underscores the significance of adhering to procedural laws in civil litigation, ensuring that applications are specific and aligned with the relevant legal provisions. Keywords: Civil Procedure Code, document production, legal framework, procedural guidelines, civil litigation.... |
| 1990 SLD 1676, (1990) 181 ITR 484 | D-2741 of 2016 , decided on 01.01.1990 | In the landmark case of the Commissioner of Income Tax vs. B.A. Sanghrajka Trust, the Bombay High Court addressed the complex issues surrounding discretionary trusts and tax liabilities. The case revolved around the interpretation of section 164(1) of the Income-tax Act, 1961, particularly in situations where the beneficiaries' shares are indeterminate. The court determined that the trust's income, which was accumulated rather than distributed, did not include Mrs. B as a beneficiary for the years under consideration. This ruling has significant implications for the taxation of discretionary trusts, especially regarding the rights of contingent beneficiaries. The decision reinforces the need for clarity in trust deeds to avoid tax complications and establishes a precedent for future cases involving similar legal questions. Legal professionals and tax advisors must pay close attention to this case when advising clients on trust structures and tax planning strategies. The ruling undersco... |
| 2018 SLD 2640, 2018 PLD 256 | D-2741 of 2016 , decided on 01.01.2022 | The case of D-2741 of 2016, adjudicated by the Sindh High Court, revolves around the interpretation and enforcement of the National Accountability Ordinance, 1999. This case highlights critical legal principles regarding accountability, investigation standards, and the role of the judiciary in maintaining justice. It raises significant questions about the balance between legal procedures and the rights of the individuals involved. The court's decision serves as a crucial reference point for similar cases in the future, ensuring that due process is followed and that all parties are held accountable under the law. The importance of this case lies in its potential to influence legal practice and establish a framework for handling accountability cases in Pakistan. Keywords such as 'National Accountability Ordinance', 'Sindh High Court', 'legal justice', 'transparency in law', and 'accountability standards' are central to understanding the implications of this ruling.... |
| 1985 SLD 2098, 1985 PLC 730 | 7(10) of 1985 , decided on 03.03.1985 | In the case of Syed Nazim Hussain Shah vs Punjab Urban Transport Corporation, the National Industrial Relations Commission deliberated on the petitioner's plea against his removal from the duty clerk position. The case revolved around the Industrial Relations Ordinance and procedural regulations, emphasizing the importance of maintaining established legal frameworks. The Commission ruled on the inability to revert to the previous status due to the abolition of the duty clerk posts, which effectively nullified the petitioner's request. This case highlights the intersection of labor rights and administrative decisions in public service, reinforcing the procedural integrity of the Industrial Relations landscape. Key takeaway for legal professionals: understanding the implications of procedural law in employment matters is crucial for effective representation.... |
| 2001 SLD 1643, 2001 CLC 494, (2001) 83 TAX 17 | Writ Petition No.4080 of 1986 , decided on 06.10.2000 | The case of Kohinoor Industries Limited vs. Government of Pakistan revolves around the constitutional petition filed by the petitioner challenging the penalties imposed under the Central Excise Act regarding the excise duty on production capacity of cotton yarn. The petitioner contended that the liability ceased once the goods were delivered to a licensed warehouse. The Lahore High Court analyzed the arguments presented, focusing on the principles of law regarding constitutional petitions and the jurisdictional limits of the Court. The decision emphasizes the importance of raising all pertinent issues before lower authorities and the inability to introduce new arguments at the appellate stage. The ruling reiterates the necessity for compliance with procedural requirements and the ramifications of concurrent factual findings by administrative bodies. The judgment references multiple legal precedents, reinforcing the established legal framework surrounding excise duties and the procedura... |
| 2015 SLD 267 = 2015 PLC 148 | Writ Petition No. 144 of 2014 , decided on 15.01.2015 | In the case of Writ Petition No. 144 of 2014, the Islamabad High Court examined the jurisdiction of the Registrar of Trade Unions regarding the National Electric Power Regulatory Authority (NEPRA). The court concluded that NEPRA, defined as a regulatory authority under the National Electric and Power Regulatory Authority Act, does not engage in any business or provide services that would categorize it as an 'establishment' or 'industry' under the Industrial Relations Act, 2012. As a result, the court found that the trade union registered by the respondent was invalid, and the Collective Bargaining Agent certificate issued to it was also without lawful authority. The decision emphasized the importance of adhering to the definitions set forth in the Industrial Relations Act, affirming that only entities engaged in the production of goods or provision of services can be considered as establishments or industries. By ruling in favor of NEPRA, the court reinforced the notion that regulatory... |
| 1986 SLD 200, 1986 SCMR 1678 | Civil Petition for Leave to Appeal No. 149-K of 19 , decided on 21.04.1986 | In this pivotal case, the Supreme Court of Pakistan addressed the complexities surrounding tenant eviction under the Sind Rented Premises Ordinance. The case highlights significant legal principles regarding landlord-tenant relationships, particularly the acceptance of rent payments and the obligations of both parties under the law. The Supreme Court's decision to grant leave to appeal underscores the importance of due process in eviction cases, especially when tenants have made consistent rental payments. This case serves as a critical reference for future landlord-tenant disputes, emphasizing the necessity for clear communication and the legal implications of accepting rent after filing for eviction. Legal professionals and advocates specializing in property law will find this case particularly relevant as it sets a precedent for similar cases in the future.... |
| 1999 SLD 783, 1999 CLC 259 | Suit No.675 and Civil Miscellaneous Application No , decided on 07.08.1998 | In the case of AJAZ ANIS vs. TARIQ ISA and others, the Sindh High Court addressed significant issues surrounding agency agreements and the validity of claims for commission under contracts for the supply of iron ore. The plaintiff, AJAZ ANIS, sought recovery of a substantial amount based on his alleged entitlement to commission from Pakistan Steel Mills. The court found that the plaintiff failed to establish a prima facie case for the relief sought, particularly regarding the legal standing necessary to claim an interim injunction. Furthermore, the court highlighted the importance of the Letter of Credit mechanism in international trade, asserting that payments due under such instruments should not be interfered with without clear evidence of fraud or misconduct. This ruling underscores the necessity for clear legal rights and the preservation of contractual integrity in commercial transactions, making it a pivotal case for understanding agency law and the principles governing Letter o... |
| 1978 SLD 270 = (1978) 114 ITR 583 | IT CASE NO. 8 OF 1977 , decided on 25.08.1977 | In the landmark case of Commissioner of Income Tax v. Mohan Lal Kansal, the Punjab and Haryana High Court addressed critical issues surrounding the rectification of income assessments under the Income-tax Act, 1961. The case revolved around the inclusion of materials supplied by the government in the income calculation for the assessment year 1970-71. Following the precedent set in Brij Bushan Lal v. CIT, the court held that the Income-tax Officer was bound to rectify the assessment to include the value of these materials. The Tribunal's decision to dismiss the revenue's request for a reference was overturned, emphasizing the importance of legal consistency and the obligation of tax authorities to adhere to established judicial rulings. This case underscores the interplay between statutory provisions and judicial interpretations in tax law, particularly in rectification matters. Legal professionals and tax practitioners should take note of this ruling as it reinforces the principle of ... |
| 1992 SLD 90, 1992 PTD 576, (1992) 65 TAX 84 | Civil Appeal No.123-K of 1983 , decided on 08.10.1991 | In the case of Pakistan Industrial Development Corporation v. Pakistan through the Secretary, Ministry of Finance, the Supreme Court of Pakistan addressed critical issues regarding taxation under the Income Tax Act, 1922, and the Constitution of Pakistan, 1962. The key focus was on whether the Free Reserve of a company could be classified as income subject to tax. The court found that the Free Reserve does not meet the definition of income as stipulated in the relevant laws. This determination has significant implications for corporate taxation practices in Pakistan, particularly regarding the treatment of retained earnings as income. The decision reinforces the legal principle that income, once taxed, cannot be taxed again under the same classification, thus protecting corporations from potential double taxation. The ruling also highlights the importance of precise legislative drafting in tax laws to prevent ambiguities that could lead to unjust taxation scenarios. The court's interpr... |
| 1990 SLD 2060, (1990) 185 ITR 594 | 1990 SLD 2060 | In the case of Commissioner of Income tax v. Colour Shade P. Ltd., the Bombay High Court addressed the issue of whether a development rebate on machinery could be carried forward to a subsequent assessment year, despite the absence of a necessary reserve in a year of loss. The court referenced the Income-tax Act, specifically Section 33, which deals with development rebates. The ruling emphasized the importance of allowing tax benefits to be claimed even in adverse financial circumstances, reinforcing taxpayer rights. The decision aligns with prior case law, particularly Indian Oil Corporation Ltd. v. S. Rajagopalan, ITO, which established a precedent for similar claims. This case highlights significant aspects of tax law and the judicial interpretation of fiscal policy, making it a noteworthy reference for future cases involving tax rebates and assessments. Keywords such as 'development rebate', 'Income-tax Act', 'Bombay High Court', and 'taxpayer rights' are crucial for SEO optimizat... |
| 1992 SLD 1581, (1992) 196 ITR 917 | D-2741 of 2016 , decided on 01.01.1992 | The case of Commissioner of Income Tax v. India Steamship Co. Ltd. revolved around the interpretation of section 43(1) of the Income-tax Act, 1961, concerning the actual cost of ships acquired by the assessee during the assessment year 1972-73. The primary contention was whether interest on borrowed amounts and other expenses related to the acquisition of ships could be capitalized. The Court determined that such interest payments made prior to the delivery of the ships could indeed be included in the actual cost, thereby allowing the assessee to claim development rebates. However, it was also clarified that any interest paid after the ships were put to use could not be capitalised. This pivotal decision highlights the importance of understanding the nuances of capital versus revenue expenditure in tax law, especially in relation to asset acquisition and interest treatment. The case underscores the significance of compliance with established accounting principles and legislative amendm... |
| 2008 SLD 36, 2008 PTD 1683, (2008) 98 TAX 85 | I.T.A. No.1194/LB of 2007 , decided on 02.06.2008 | In the case presented before the Appellate Tribunal Inland Revenue, the core issue revolved around the interpretation and application of the Income Tax Ordinance, 2001, particularly concerning the withholding tax obligation on transactions involving fixed assets. The taxpayer, a Private Limited Company, had made purchases from its sister concern, Dollar East Company Limited, and contended that it was not required to withhold tax under section 153 during these transactions. The Taxation Officer had previously declared the taxpayer as in default for not withholding tax and imposed additional tax under sections 161 and 205. However, the First Appellate Authority found merit in the taxpayer's argument, leading to the cancellation of the Taxation Officer's order. The Appellate Tribunal upheld this cancellation, emphasizing the importance of adhering to the letter of the law as it pertains to the definitions of 'goods' and 'supply' in fiscal statutes. The Tribunal referenced previous judgmen... |
| 2018 SLD 385 = 2018 PTD 447 | S.T.A. No. 678/LB of 2016 , decided on 27.10.2016 | In the case of S.T.A. No. 678/LB of 2016, the Appellate Tribunal Inland Revenue addressed the appeal of Muhammad Imran Rasheed concerning the Sales Tax Act, 1990. The key legal questions revolved around the validity of the show-cause notice and the application of tax provisions under sections 3, 7A, and 11 of the Act. The tribunal found that the notice lacked the necessary details to justify a reassessment of the tax previously deemed payable, resulting in the cancellation of the order. The case highlights critical aspects of tax law, including the rights of registered persons under the Sales Tax Act and the importance of procedural correctness in tax assessments. The decision reinforces the principle that tax authorities must provide clear and specific reasons for any changes in tax assessments to ensure fairness and transparency in tax administration. This ruling serves as a significant precedent for similar cases in the realm of sales tax and tax compliance.... |
| 2024 SLD 3741, 2024 PLJ 1 | Crl. A. Nos. 663, 684, 685, 834, 747 of 2018 , decided on 18.10.2023 | In the case of Muhammad Hanif Abbasi and others, the Lahore High Court addressed serious allegations concerning the misuse of ephedrine quotas under the Control of Narcotic Substances Act, 1997. The case involved intricate details about the pharmaceutical industry, regulatory compliance, and procedural lapses in law enforcement. The prosecution alleged that the accused misused the ephedrine quota allotted for manufacturing De-ASM tablets, which were purportedly sold to narcotics smugglers. However, the court found that the evidence presented was insufficient and fraught with inconsistencies, including unverified invoices and procedural irregularities during the inquiry. The court underscored the importance of adhering to legal protocols in the investigation process, ultimately concluding that the prosecution could not substantiate its claims. This ruling not only highlights the judicial system's role in protecting individuals from wrongful accusations but also emphasizes the necessity ... |
| 2002 SLD 721, 2002 CLD 1346 | D-2741 of 2002 , decided on 25.04.2002 | This case revolves around the conduct of Tariq Baig, the Chief Executive of Tariq Glass Industries Ltd., who was ordered to pay a tenderable gain due to his transactions involving shares of the company. The Securities and Exchange Commission of Pakistan investigated the purchases and sales of shares and found that the appellant's actions were not in compliance with the Companies Ordinance, 1984. The court emphasized the importance of adhering to fiduciary responsibilities and the legal obligations under the Securities and Exchange Commission of Pakistan Act. The decision reaffirms the need for transparency and accountability in corporate dealings, particularly in transactions involving insider information. The outcome underscores the legal framework's role in regulating corporate governance and protecting stakeholder interests.... |
| 1983 SLD 1313 = 1983 PLC 103 | Writ Petition No. 4449 of 1979 , decided on 25.10.1982 | In the case of Writ Petition No. 4449 of 1979 at the Lahore High Court, the court addressed an industrial dispute involving the payment rights of Junior Booking Clerks at Pakistan Railways. The petitioners claimed that they had been performing the duties of Reservation Clerks for an extended period without receiving the corresponding salary. The court ruled that despite the lack of formal recognition of the Reservation Clerk posts, the employees were entitled to salaries reflecting their actual work. The decision highlighted the importance of fair compensation for labor and the legal protections available under the Industrial Relations Ordinance. This case serves as a significant reference for labor rights and the obligations of employers to ensure equitable treatment of workers, affirming that all workers, regardless of their formal titles, are entitled to compensation for their contributions to the organization. The ruling reinforced the notion that the failure of an employer to foll... |
| 2015 SLD 365, 2015 PLC 767 | Civil Appeals Nos. 5-K of 2014 and 311 to 314 of 2 , decided on 18.06.2014 | This case revolves around the seniority dispute between engineers employed in the Sindh Government's Works and Services Department and the Education Department. The Supreme Court of Pakistan addressed the legality of a combined seniority list that had been prepared following the reconfiguration of government departments. The Court held that administrative changes do not equate to changes in the conditions of service of civil servants, which can only be altered through legislative action. The ruling emphasized the necessity of adhering to the provisions set forth in the Sindh Civil Servants Act, 1973, and the Constitution of Pakistan, ensuring that the rights of civil servants regarding seniority remain protected. This case highlights the complexities of civil service laws and the importance of clear legal frameworks in managing personnel matters within government departments.... |
| 1986 SLD 1874, 1986 PLC 23 | Appeals Nos. KAR-5 & 6 of 1984 , decided on 18.08.1985 | The case revolves around two appeals concerning the rights of 13 graduate clerks at the National Insurance Corporation, who were denied advance increments as per the Wage Commission Award of 1977. The Employees Union (C.B.A.) filed a petition under Section 25-A of the Industrial Relations Ordinance, asserting that the grievances of the clerks were not collective but specific to the individuals. The Labour Appellate Tribunal ruled in favor of the clerks, maintaining that the Management's objections lacked merit. The Tribunal's decision emphasized the importance of protecting workers' rights, ensuring that previously granted benefits could not be revoked arbitrarily. This case highlights key aspects of labor law and the ongoing struggle for fair treatment within corporate structures, making it relevant for discussions on labor rights, collective bargaining, and the enforcement of employment regulations.... |
| 1971 SLD 521, (1971) 81 ITR 476 | CIVIL APPEALS Nos. 1225 AND 1226 OF 1967 , decided on 21.01.1971 | The case revolves around the interpretation of sections 15 and 10A of the Excess Profits Tax Act, 1940, particularly concerning the validity of the Excess Profits Tax Officer's actions in reassessing income. The Supreme Court of India addressed whether the officer had sufficient grounds to reopen assessments based on new information. The High Court had previously ruled that the officer's proceedings were void due to insufficient information, leading to the Supreme Court's involvement. The case highlights critical aspects of tax law, including the relationship between reassessment and the need for definite information. The implications of this case affect how tax officers conduct assessments and the legal standards required for reopening cases. This ruling underscores the importance of clear evidence in tax proceedings and the limitations placed on tax authorities under the law, ensuring that taxpayers are not subject to arbitrary reassessment without due cause.... |
| 2012 SLD 1343, 2012 PCRLJ 1927 | Criminal Jail Appeal No.D-94 of 2009 , decided on 02.08.2012 | This case involves the acquittal of the appellant under the Control of Narcotic Substances Act, 1997, specifically section 9(c), which pertains to the possession and trafficking of narcotics. The Sindh High Court reviewed the evidence presented by the prosecution, which was primarily composed of statements from police personnel. The court found significant contradictions in witness accounts regarding the recovery of narcotics, leading to reasonable doubt about the appellant's guilt. The case drew upon precedents that emphasize the need for caution when evaluating evidence from official witnesses, particularly when they are also involved in the investigation. The court's decision reflects a commitment to ensuring that the rights of the accused are upheld, especially in cases where the evidence is not compelling. The ruling underscores the principles of justice, the importance of independent verification in criminal cases, and the critical role of maintaining high standards of evidence i... |
| 1974 SLD 584 = (1974) 96 ITR 378 | TAX CASE No. 100 OF 1967 (REFERENCE No. 32 OF 1967 , decided on 07.02.1973 | In the case of Commissioner of Income Tax v. Kadri Mills Coimbatore Ltd., the Madras High Court addressed the issue of penalty for concealment of income under section 28(1)(c) of the Income-tax Act, 1922. The case revolved around the assessment year 1952-53, where the Income-tax Officer (ITO) made additions to the assessee's income based on alleged inflated purchases of cotton. The Tribunal found that the ITO's penalty was based on insufficient evidence and that the assessee had not deliberately concealed income. The ruling emphasized the importance of having clear evidence of intentional wrongdoing in tax matters, which is crucial for upholding penalties imposed under tax laws. The decision highlighted the need for tax authorities to substantiate claims of concealment with robust evidence rather than relying solely on assessment findings. This case serves as a significant reference for understanding the legal standards required for imposing penalties in income tax cases, emphasizing t... |
| 2024 SLD 3571 | ITA NO. 2398/LB/2018 , decided on 02.01.2024 | This case, decided by the Appellate Tribunal Inland Revenue in Lahore, addresses key issues under the Income Tax Ordinance, 2001, particularly focusing on Section 121(1)(d). The Tribunal, led by CH. MUHAMMAD TARIQUE, assessed the compliance of M/s. Aqua Safe Pakistan (Pvt.) Ltd with tax obligations. The hearing took place on December 5, 2023, with a decision issued on January 2, 2024. The case underscores the significance of adhering to tax regulations and the potential consequences for corporations that fail to comply. It serves as a critical reference for similar cases concerning corporate tax liability and emphasizes the Tribunal's role in enforcing tax laws. Legal representatives, such as Ms. Anam Tahir, play a crucial role in advocating for compliance and addressing disputes that arise in this context. The decision aims to provide clarity and guidance on the application of tax laws, reinforcing the necessity for corporations to maintain transparency and adhere to statutory require... |
| 2014 SLD 2244, 2014 PCRLJ 1602 | Criminal Petition of Special Leave to Appeal No. 2 , decided on 03.04.2014 | In the Lahore High Court case involving Mst. Naseem Kausar against Akash alias Aftab and others, the court addressed a petition for special leave to appeal against an acquittal order under the Penal Code regarding theft and house-trespass. The court examined the Judicial Magistrate's evaluation of evidence, noting the strong presumption of innocence in acquittal cases. The complainant's allegations stemmed from a matrimonial dispute, raising questions about the reliability of her testimony. The court concluded that the prosecution did not meet the burden of proof required to overturn the acquittal, leading to the dismissal of the petition. This case highlights key legal principles regarding the burden of proof, the importance of corroborative evidence, and the judicial discretion exercised in acquittal matters, making it a significant reference for future cases involving similar circumstances.... |
| 2004 SLD 2640, 2004 PLD 152 | Regular First Appeal No. 25 of 1997 , decided on 30.04.2004 | The case involves a land acquisition dispute under the Land Acquisition Act, 1894. The appellants, dissatisfied with the compensation awarded for their acquired land, sought enhancement through a reference to the Referee Court. The Referee Court dismissed the petition citing limitation and reliance on evidence presented. The appellants argued that the land's market value was significantly higher than what was compensated. This case highlights issues surrounding compensation for land acquisition and the legal standards for determining fair compensation in such disputes. Keywords: land acquisition, compensation, legal appeal, court decision, Peshawar High Court.... |
| 2004 SLD 549, 2004 CLD 399 | Civil Revision No. 1604 of 1996 , decided on 19.05.2003 | In the case of Civil Revision No. 1604 of 1996, the Lahore High Court addressed the procedural complexities surrounding the application for leave to appear and defend filed by Messrs Topworth Investments (Macau) Ltd. The court assessed the authority of the Chief Executive to represent the company and the validity of the powers of attorney submitted during the proceedings. The ruling emphasized that the application was competently filed and that the procedural objections raised by the petitioner were overly technical. The court reinforced the principle that technicalities should not obstruct the pursuit of justice, particularly when the merits of the case warrant a fair hearing. The decision highlights the importance of adhering to procedural rules while ensuring that parties can defend their interests in court. This case serves as a significant reference for future cases involving corporate representation and procedural compliance, making it a vital resource for legal practitioners and... |
| 1975 SLD 62, (1976) 33 TAX 75 | Special Civil Application No. 555 of 1963 , decided on 13.11.1964 | In the case of Special Civil Application No. 555 of 1963, the High Court addressed the issue of wealth tax liability concerning the estate of a deceased individual, Smt. Sodradevi N. Daga. The court examined the provisions of the Wealth Tax Act, 1957, particularly Section 19, which stipulates that the executors or legal representatives are liable for wealth tax only for the financial year in which the deceased passed away. The case arose after the petitioners contested the validity of a wealth tax assessment order dated March 25, 1963, asserting that the tax liability could not extend beyond the financial year of the deceased's death. The court reiterated that the wealth of a deceased person cannot be taxed beyond the year of death, highlighting the legal fiction that executors are liable only for that specific financial year. The ruling emphasized the principles of tax liability and the rights of legal representatives in handling the deceased's estate. This decision is significant for... |
| 2005 SLD 1282, 2005 SCMR 1049 | Civil Petition for Leave to Appeal No. 397/K of 20 , decided on 17.03.2003 | In this case, Nasir Jamal Qureshi filed a civil petition after being terminated from his position as a Territory Representative at Rafan Fast Food Company. The Supreme Court of Pakistan, in its ruling dated March 17, 2003, upheld the decisions of the Labour Appellate Tribunal and the High Court, asserting that the petitioner did not qualify as a 'workman' under the Industrial Relations Ordinance and the Standing Orders Ordinance. The Court highlighted that the nature of the petitioner's job required imagination, application of mind, and specialized skills rather than mere manual labor. As such, the grievance petition was ruled as incompetent, and the Supreme Court dismissed the petition for leave to appeal. This decision reinforces the legal distinction between workman status and roles that demand managerial or specialized functions, ensuring clarity in employment classifications under Pakistani labor laws.... |
| 2005 SLD 1175, 2005 CLC 413 | Writ petition No.4251 of 2000 , decided on 16.12.2004 | In the case of Writ Petition No. 4251 of 2000, the Lahore High Court addressed significant issues regarding urban planning, land use, and the powers of the Lahore Development Authority (LDA) under the Lahore Development Authority Act, 1975. The petitioners challenged the LDA's decision to modify a sanctioned scheme that had earmarked land for community use, including parks and clinics, asserting that these plots should not be allocated for residential or commercial purposes. The court highlighted the balance between public interest and individual land rights, noting that the LDA's modifications were necessary to resolve longstanding disputes related to land ownership. The ruling reinforced the importance of public utility spaces in urban planning, particularly in Lahore, and emphasized that while the LDA has the authority to amend schemes, such changes must be executed with justification and adherence to legal procedures. This case serves as a critical reference for future disputes inv... |
| 1971 SLD 421, (1971) 79 ITR 603 | CIVIL APPEAL No. 1311 OF 1967 , decided on 21.01.1971 | The case of Chhugamal Rajpal v. S.P. Chaliha is a landmark decision delivered by the Supreme Court of India on January 21, 1971. This case revolved around a civil appeal that highlighted critical legal principles and the importance of procedural fairness in the judicial system. The Supreme Court, presided over by esteemed judges including J.C. Shah, K.S. Hegde, and A.N. Grover, carefully considered the arguments presented by both the appellant and the respondent. The legal representation included notable advocates such as M.C. Chagla and S.C. Manchanda, who articulated the positions of their respective clients effectively. The court's ruling not only addressed the specific issues at hand but also set a precedent for future cases involving similar legal questions. The decision underscored the necessity of adhering to established legal norms and procedures, reinforcing the role of the judiciary in upholding justice. As a pivotal case in the Indian legal landscape, it continues to be refe... |
| 2010 SLD 2742, 2010 SCMR 855 | Criminal Petition No.731 of 2009 , decided on 26.12.2009 | In the case of Syed LAKHAT-EHASNAIN vs. THE STATE, the Supreme Court of Pakistan addressed serious allegations involving foreign exchange violations and financial mismanagement. The petitioner, associated with ZARCO Exchange Company, was accused of misappropriating funds and engaging in unlawful foreign currency transactions. The court highlighted the importance of adhering to financial regulations set by the State Bank of Pakistan and recognized the detrimental impact of such violations on the national economy. The decision emphasized the need for strict compliance with legal frameworks governing financial transactions and the prosecution's duty to establish a solid case before the court. The ruling serves as a critical reminder of the legal ramifications of non-compliance in financial operations, particularly in the context of foreign exchange. Keywords such as 'foreign exchange violations', 'legal compliance', and 'financial regulations' are crucial for understanding the implication... |
| 2016 SLD 828, 2016 CLD 739 | Suit No. 176 of 1985 , decided on 21.01.2016 | In the landmark case of Trading Corporation of Pakistan Limited vs Haji Khuda Bux Amir Umer Limited, the Sindh High Court addressed crucial issues regarding the authority of corporate officers to initiate legal proceedings. The plaintiff, a public sector company, claimed recovery of funds due to the defendant's failure to honor a sales agreement for steel bars. The court highlighted the importance of internal approvals within corporate governance, asserting that the lack of a formal Board resolution did not invalidate the suit, as the necessary authorizations were present. This case sets a significant precedent in company law and procedural compliance, emphasizing that technicalities should not obstruct rightful claims in court. The ruling reinforces the principles of corporate governance and the power vested in Principal Officers, making it a key reference for future litigation involving corporate entities.... |
| 2009 SLD 869 = (2009) 319 ITR 390 | NOTICE OF MOTION No. 1868 OF 2009 REVIEW PETITION , decided on 21.11.2009 | In the case of Commissioner of Income Tax v. West Coast Paper Mills Ltd., the Bombay High Court addressed the question of whether the Income Tax Act, 1961 conferred the power of substantive review on the High Court. The court held that such power was not granted under the Act, emphasizing the distinction between procedural and substantive review as outlined in the Code of Civil Procedure. The court referenced previous cases to support its ruling that the power of review must be explicitly provided for, which was not the case here. The decision ultimately reaffirmed the legal principle that without specific provisions for review, such requests must be dismissed. This case is significant for tax law practitioners and highlights the limitations of review petitions under the Income Tax Act, especially in light of procedural nuances. Key terms include 'Income Tax Act', 'review petition', 'High Court', and 'substantial question of law'.... |
| 2004 SLD 65, 2004 PTD 1993 | C.T.R. No. 57 of 1996 , decided on 17.04.2001 | This case revolves around the Income Tax Ordinance, 1979, and the interpretation of specific sections concerning the computation of income for tax purposes. The Lahore High Court reviewed the directives of the Income Tax Appellate Tribunal, which had directed the adoption of CIF sales in calculating the income of the petitioner. The court highlighted that such directives must align with existing law provisions, specifically sections 32(3) and 136(1) of the Income Tax Ordinance. The court's decision not to answer the questions posed underscores a critical analysis of the limits of judicial intervention in tax matters. This case is significant for tax professionals and legal practitioners as it clarifies the judicial stance on tax computation issues and the boundaries of appellate authority. Keywords such as 'Income Tax Ordinance', 'tax computation', 'CIF sales', and 'judicial intervention in tax matters' are essential for understanding the implications of this ruling.... |
| 1967 SLD 467, (1967) 65 ITR 95 | IT REFERENCE No. 98 OF 1962 , decided on 11.05.1966 | The case revolves around the imposition of a penalty under section 28(1)(c) of the Income-tax Act, where the Commissioner of Income Tax contended that Anwar Ali, a partner in a firm, concealed income by failing to disclose a cash deposit of Rs. 87,000 in his assessment. The Income-tax Officer discovered the deposit during scrutiny and deemed it undisclosed income, leading to a penalty. The tribunal upheld this view, but the High Court found that the authorities did not adequately prove that the deposit was income or that Anwar Ali concealed it. The judgment highlighted the importance of the revenue's burden of proof in penalty cases, reiterating that a mere false explanation does not automatically equate to concealment of income. The case emphasizes the critical nature of evidence in tax law and the principle that penalties should not be imposed without clear proof of wrongdoing.... |
| 1948 SLD 6, (1948) 16 ITR 412 | D-2741 of 1948 , decided on 01.01.1948 | In the landmark case of K.P.G.B.U.G.M.S.S.A, Mohamad Abdul Kareem & Co. v. Commissioner of Income Tax, the Madras High Court addressed the issue of whether a partnership formed with the intent to operate arrack shops, despite being in contravention of local Abkari laws, could be classified as an 'association of persons' for the purposes of taxation under the Income-tax Act. The court confirmed that the partnership's income was taxable under section 3 of the Indian Income-tax Act, 1922, as long as the business itself was not illegal. This case underscores the principle that tax liability does not hinge on the legality of the partnership's formation but rather on the nature of the business operations. Keywords include 'income tax', 'association of persons', 'Madras High Court', 'tax liability', 'partnership law', 'Abkari law', 'Indian Income-tax Act'.... |
| 2008 SLD 1998, 2008 PLD 769 | Civil Appeal No.1346 of 2007 , decided on 19.06.2008 | This case revolves around the appeal filed by Fazali Rehmani against the decision of the North-West Frontier Province Service Tribunal regarding the promotion of a civil servant to BPS-21. The Supreme Court of Pakistan ruled that the Service Tribunal correctly dismissed the appeal based on the jurisdiction outlined in the North-West Frontier Province Service Tribunals Act, which separates eligibility for promotion from the fitness assessments made by the competent authority. The court highlighted the legal interpretations surrounding civil service promotions, particularly the nuances between eligibility and fitness criteria, establishing that while civil servants have a right to be considered for promotion, they cannot claim the promotion itself as an entitlement. This decision serves as a critical reference for future cases involving civil service promotions and the jurisdiction of service tribunals.... |
| 1978 SLD 750, (1978) 114 ITR 294 | MISC. CIVIL CASE No. 451 OF 1971 , decided on 18.03.1978 | The case involves the interpretation of section 26A of the Income-tax Act, 1922, regarding the registration of a partnership firm. The Madhya Pradesh High Court ruled on a matter where the Income-tax Officer denied the registration of R.S. Nikhera Construction Co. due to the absence of expressly stated individual shares in the partnership deed. However, the Tribunal found that the deed could be reasonably construed to imply equal shares among partners. This ruling is significant as it clarifies the legal interpretation of partnership deeds under income tax law, particularly emphasizing that shares need not be expressly mentioned but can be implied. The case is a crucial reference for advocates working with partnership laws and income tax regulations, highlighting the importance of clear documentation while allowing for reasonable interpretations.... |
| 1978 SLD 456, (1978) 111 ITR 25 | APPEAL FROM ORIGINAL DECREE No. 834 OF 1974 , decided on 25.05.1977 | In the case of Income Tax Officer v. Mahadeo Lal Tulsyan, the Calcutta High Court addressed crucial aspects of tax law, specifically the provisions under the Income Tax Act, 1961. This case revolved around the reopening of an assessment for the financial year 1962-63. The Income Tax Officer discovered that the hundi loans previously accepted as genuine were, upon further investigation, found to be not genuine. The court examined the legal implications of section 147, which allows for reassessment if income chargeable to tax has escaped assessment. The court ruled that the ITO's actions were justified and that the Additional Commissioner had the authority to permit the issuance of a notice under section 148. This case is significant for practitioners in tax law, as it underscores the necessity for complete transparency and accuracy in financial disclosures by taxpayers to avoid reassessment and potential penalties. It also highlights the legal framework governing the reassessment proces... |
| 1992 SLD 599 = 1992 CLC 246 | Writ Petition No. 610 of 1990 , decided on 25.09.1991 | In the case of Writ Petition No. 610 of 1990, the Lahore High Court addressed significant issues involving the Muslim Family Laws Ordinance, 1961. The petitioner, MANZOOR HUSSAIN, challenged the validity of orders from the Arbitration Council and the District Collector regarding dower and dowry disputes. The Court found that the Arbitration Council does not have the jurisdiction to decide these matters, a critical point for family law practitioners. The case underlined the importance of maintenance rights for wives, particularly in polygamous households, and clarified the roles of the Arbitration Council and Revisional Authority. This ruling is pivotal for legal professionals and advocates focusing on family law, highlighting the need for clear jurisdictional boundaries and equitable treatment in maintenance claims. Keywords such as 'Muslim Family Laws', 'Arbitration Council', 'maintenance rights', and 'family law jurisdiction' are essential for SEO optimization. The decision reinforce... |
| 1984 SLD 1150, 1984 PLC 417 | Appeal No. 750 (L) of 1982 , decided on 11.01.1984 | In the case of Capt. Nazir Hussain vs. Chairman, WAPDA and 260 Others, the Federal Service Tribunal addressed the issue of seniority recognition for conscripted Army officers within WAPDA. The appellant, Capt. Nazir Hussain, contended that his military service during the 1965 war should count towards his seniority in the organization. The Tribunal found that Capt. Hussain had no voluntary choice to avoid conscription and thus his Army service should be recognized. The ruling emphasized the importance of acknowledging service in the national cause, which is vital for fairness in seniority matters. This case highlights issues surrounding military service, employment rights, and the legal frameworks governing public service seniority. The decision reinforces the principle that conscripted service should be valued equally to voluntary service in matters of seniority, ensuring that individuals who served their country are not unfairly disadvantaged in their professional careers.... |
| 2007 SLD 454, 2007 SCMR 85 | Civil Petition No.1257-L of 2002 , decided on 29.08.2006 | In this landmark decision by the Supreme Court of Pakistan, the court upheld the sanctity of registered documents and the principles surrounding powers of attorney. The case revolved around a dispute where the petitioner contested the validity of a sale-deed executed by his brother after revoking the power of attorney. The court emphasized the necessity of stronger evidence to dispute a registered document's genuineness, thus reaffirming the importance of legal documentation in property transactions. Keywords: Supreme Court of Pakistan, registered document, power of attorney, property law, legal validity.... |
| 1996 SLD 1379 = 1996 CLC 676 | Constitutional Petition No. 960 of 1993 , decided on 15.03.1995 | This case revolves around the legal rights associated with the lease of land under the Colonization of Government Lands Act. AZIZULLAH BHUTTO challenged the decision to not renew his lease, citing a previous land grant policy which entitled him to a renewal. The Sindh High Court determined that the petitioner had a vested right to participate in the allocation of land through an open Katchery process. The court emphasized the importance of adhering to established policies and the rights of individuals under those policies. This ruling highlights the intersection of land rights, administrative law, and the importance of following legal procedures in land allocation in Pakistan.... |
| 2023 SLD 375, 2023 PLC 27 | Civil Petition No. 2481 of 2019 , decided on 24.11.2021 | In this landmark case, the Supreme Court of Pakistan addressed the rights of legal heirs of deceased employees of Pakistan International Airlines Corporation (PIAC) regarding compensation benefits. The court emphasized the importance of timely processing of claims made by the legal heirs and clarified that the maintainability of the petition was valid due to the Federal Government's majority shareholding in PIAC. The case highlighted the constitutional provisions under Article 199, affirming the legal rights of the petitioners to receive entitled benefits without undue obstruction. The ruling reinforced the principle that administrative orders must be honored, ultimately directing PIAC to resolve the pending applications in a prompt manner. This case sets a significant precedent for employees' rights and the obligations of state-owned enterprises in Pakistan, ensuring that the families of deceased employees receive the benefits they are entitled to under the law.... |
| 2022 SLD 1033, 2022 SCMR 998 | Criminal Petition No. 91-K of 2020 , decided on 09.02.2022 | In the case of Muhammad Samiullah vs. The State, the Supreme Court of Pakistan addressed significant issues concerning the burden of proof in criminal cases, particularly in relation to the Prevention of Corruption Act and the Pakistan Penal Code. The petitioner was accused of misappropriating government equipment, but the Court found that the evidence presented was circumstantial and derived from testimonies of witnesses who were colleagues of the accused. The Court highlighted the importance of direct evidence and the shortcomings in the prosecution's case, including the lack of a proper forensic examination of disputed signatures. The judgment underscored that any doubts in the prosecution's evidence must be resolved in favor of the accused, affirming the principle of 'innocent until proven guilty.' This case illustrates the critical role of evidence in criminal justice and reinforces the rights of the accused in legal proceedings.... |
| 1983 SLD 104, 1983 PLC 810 | Labour Appeal No. 20 of 1982 , decided on 21.05.1983 | In the Labour Appeal No. 20 of 1982, the Labour Appellate Tribunal dealt with the case of an employee of Habib Bank Limited who contested his termination from service. The appellant was appointed as a Grade-III officer and argued that he should be considered a 'workman' under the Industrial Relations Ordinance (I.R.O.). However, the Tribunal found that despite his designation, the nature of his duties and the salary he received placed him outside the definition of a workman. The decision highlighted the importance of job classification and the comprehensive evaluation of salary components, including allowances, in determining employee status. The ruling clarified the distinction between clerical and officer roles in banking, reinforcing that not all employees performing similar tasks fall into the same legal category. The case underscores the complexities of employment law and the need for clear definitions within statutory frameworks.... |
| 2001 SLD 2014, 2001 PLC 1136 | Appeal No.603(R) of 1998 , decided on 09.12.1998 | In this case, the Federal Service Tribunal dealt with the appeal of an employee who had been reverted from a deputation position back to his original post. The crux of the matter was whether the appellant had any grounds to claim that his reversion was unjust. The Tribunal ruled that a deputationist does not have an inherent right to remain in a foreign post indefinitely and emphasized that the appellant had been restored to his original position with the same grade and status. The decision referenced previous rulings to support this stance, ultimately concluding that the appeal was without merit. This case illustrates the legal principles surrounding civil service appointments and the rights of individuals on deputation, highlighting the importance of adhering to established protocols and the legal framework governing employment in public service.... |
| 2023 SLD 6543 | Civil Appeal No. 1422 of 2019 | In the case of Civil Appeal No. 1422 of 2019, the Supreme Court of Pakistan addressed significant issues pertaining to the Sales Tax Act, 1990. The appeal was filed against a judgment by the High Court of Balochistan regarding Sales Tax Appeal No. 01 of 2005. The Supreme Court's hearing took place on November 9, 2022, with a bench comprising three distinguished judges. The core issue centered on the interpretation of Section 66 of the Sales Tax Act. The court's decision aims to provide clarity on the obligations of taxpayers, thereby enhancing the understanding of tax laws in Pakistan. This ruling is expected to have a far-reaching impact on similar sales tax cases, setting a precedent for the legal interpretation of tax laws. The case highlights the importance of compliance with tax regulations and the role of the judiciary in resolving tax disputes. Legal practitioners and tax professionals should take note of the implications of this case for future tax-related matters. The decision... |
| 2008 SLD 4169, (2008) 304 ITR 67 | APPEAL Nos. 846 AND 847 OF 2007 , decided on 02.07.2007 | This case involves the appeals filed by the Revenue against the Income-tax Appellate Tribunal's decision regarding the allowability of expenses related to the issuance of debentures under the Income-tax Act, 1961. The Tribunal had previously ruled that such expenses are to be considered as revenue expenditure, which was upheld by the Madras High Court. The court emphasized that the expenses incurred on debentures are essential for business operations and thus qualify for deduction. The decision is pivotal for businesses looking to issue debentures and clarifies the taxation treatment of such expenses, reinforcing the importance of understanding revenue versus capital expenditure in tax law. This ruling aligns with prior judgments that support the deduction of legitimate business expenses, making it significant for tax practitioners and corporate entities alike.... |
| 1985 SLD 1085, 1985 SCMR 2079 | Civil Petition No.518 of 1984 , decided on 30.04.1985 | This case revolves around critical issues of family law, specifically maintenance as per the West Pakistan Family Courts Act and relevant provisions of the Constitution of Pakistan. The Supreme Court's decision to grant leave to appeal emphasizes the importance of determining the effective date of maintenance decrees and the necessity of a fair assessment of the maintenance amounts. The case also reflects the ongoing challenges in family law, where the rights of spouses in maintenance disputes are crucial. Keywords such as 'family law', 'maintenance decree', 'Supreme Court of Pakistan', and 'legal rights of spouses' are vital in understanding the implications of this decision. The ruling not only addresses the specifics of the case at hand but also sets a precedent for future cases concerning maintenance and the interpretation of family law provisions.... |
| 2008 SLD 356, 2008 CLD 221 | , decided on 26.10.2007 | This case involves Standard Capital Securities (Pvt.) Ltd., which was subjected to scrutiny by the Securities and Exchange Commission of Pakistan due to multiple regulatory violations. The commission initiated an enquiry based on findings that highlighted 86 instances of blank sales, of which 70 were deemed compliant with existing regulations. The remaining 16 instances resulted in a penalty. The case also addressed issues related to improper handling of client transactions and failure to send required balance statements. The commission took a balanced approach, imposing penalties where necessary while providing cautions to encourage compliance with regulations in the future. This case underscores the significance of adherence to financial regulations and the consequences of non-compliance in the financial industry.... |
| 2023 SLD 185, 2023 CLC 169 | Civil Appeal No.516 of 2020 , decided on 09.11.2021 | In the case of Alhaj Sardar MANZOOR HUSSAIN KHAN vs. Mst. LAILA ASHIQ and others, the Supreme Court of Azad Jammu and Kashmir addressed the issue of appeal timelines under the Azad Jammu and Kashmir Interim Constitution Act, 1974. The appellant sought to challenge a decision made by the High Court, which had dismissed his appeal against a previous decree. The court underscored the necessity for appellants to explain delays in lodging appeals, especially when such delays exceed the prescribed limitation period. The ruling clarified that the knowledge of a lawyer is deemed to be the knowledge of the client, reinforcing the importance of timely communication from legal representatives to their clients. This case highlights critical legal principles regarding the timely filing of appeals and the responsibilities of both clients and their counsel.... |
| 1987 SLD 90, 1987 PTD 638 | I.T.A. No.1617/ KB of 1982-83 , decided on 04.07.1987 | This case revolves around the Income Tax Ordinance, 1979, particularly Section 63, which addresses the principles of best assessment in income tax cases. The case highlights the importance of a thorough basis for any sales estimations made by the Assessing Officer. The Tribunal's ruling underscored that the Assessing Officer must not only estimate sales but must also provide justification for such estimates. The failure to confront the appellant with parallel cases that were cited as a basis for assessment led to the decision to favor the appellant. This case serves as a crucial reference for understanding the standards of evidence and confrontation required in tax assessments, making it relevant for both legal practitioners and taxpayers alike.... |
| 2009 SLD 1646, 2009 SCMR 462 | Civil Petition No.208-P of 2006 , decided on 29.12.2008 | In the case of Civil Petition No.208-P of 2006, the Supreme Court of Pakistan dealt with the issue of remanding cases back to trial courts. The court highlighted the importance of examining evidence thoroughly before deciding to remand a case. The petitioners challenged the High Court's decision to send the case back to the trial court for a fresh decision. The court noted that the power to remand should be exercised with caution and that the evidence presented must be sufficient to make a conclusive judgment. The petitioners' lawyer argued that the evidence was adequate to decide the case on its merits, thus avoiding unnecessary litigation. However, the Supreme Court upheld the High Court's decision, stating that the trial court needed to investigate specific entries related to the case further. The ruling emphasizes judicial prudence and the importance of a comprehensive review of evidence in civil procedure matters. The decision reinforces the procedural integrity within the legal f... |
| 1975 SLD 383, 1975 PLD 397 | Civil Appeal No. 6 of 1974 , decided on 31.01.1975 | This case revolves around the interpretation and application of the Land Reforms Regulation, 1972, particularly focusing on the validity of land gifts and the maximum limits on individual land holdings. The Supreme Court of Pakistan dealt with appeals from multiple petitioners against the decisions of the Punjab Land Commission, which rejected certain land gifts as not being bona fide transactions. The court explored the implications of various legislative amendments and concluded that the regulation aimed to promote equitable distribution of land, thereby aligning with constitutional mandates. Key issues included the interpretation of laws concerning land ownership and the role of the Land Commission in determining the validity of transactions. The decision reinforces the necessity for clarity in laws governing land reforms, ensuring compliance with constitutional provisions while balancing the rights of landowners and the need for land equity.... |
| 2013 SLD 1049 = 2013 CLD 1263 | C.M.A. No.7010 of 2012 in Suit No.1458 of 2011 , decided on 07.12.2012 | This case revolves around a dispute within Ahmed Foods Pvt. Ltd., where the plaintiffs, who are major shareholders and directors, alleged that other defendants were acting against the company's interests. The plaintiffs claimed that the defendants had shut down the factory, mismanaged resources, and transferred operations to a competing entity, A.Q. Enterprises. The plaintiffs sought a declaration, permanent injunction, damages, and the appointment of a receiver to safeguard the company's interests. The court analyzed the provisions of the Companies Ordinance, particularly sections 263 and 290, as well as relevant provisions of the Civil Procedure Code and Specific Relief Act. The ruling highlighted the necessity for a full examination of the facts and disputes raised, emphasizing that such matters should not be resolved through technical dismissals but rather through substantive hearings. This case underscores the importance of protecting minority shareholders' rights and ensuring fai... |
| 1993 SLD 9, 1993 PTD 12, (1992) 66 TAX 129 | I.TA. No. 1154(1-B)/1986-87 , decided on 15.05.1992 | The case revolves around the appeal of a non-resident company incorporated in France regarding the taxation of income from services provided to oil drilling firms in Pakistan. The main legal issue was whether the income could be exempted under the Convention for the Avoidance of Double Taxation between Pakistan and France. The Tribunal found that the income derived from the professional services rendered by the appellant was taxable under Article XI (1) of the Convention, which does not require a permanent establishment in Pakistan for taxation of professional services. This case highlights the importance of understanding the distinctions between commercial profits and professional services in tax law. The decision reinforced the interpretation of tax treaties and the obligations of foreign entities operating in Pakistan, thus contributing to the discourse on international taxation and compliance. Keywords include 'taxation', 'professional services', 'double taxation', 'international t... |
| 2008 SLD 3118, (2008) 302 ITR 157 | WRIT PETITION NO. 554 OF 1993 , decided on 11.09.2007 | This case revolves around the challenges faced by Vishwa Bandhu Pearyelal Gupta against the order of purchase of a property termed 'Abhishek Bungalow' by the Appropriate Authority under the Income Tax Act, 1961. The petitioners contended that the authority did not ascertain the fair market value of the property, which is a prerequisite for determining whether the property was undervalued. The court's ruling highlighted the necessity of establishing the fair market value before making any claims of undervaluation. This case emphasizes the importance of due process and adherence to legal standards in property acquisition under tax law. Keywords such as 'Income Tax Act', 'fair market value', 'property undervaluation', and 'Bombay High Court' are essential for understanding the implications of this decision.... |
| 2022 SLD 2332, 2022 SCMR 2050 | Civil Petition No. 3112 of 2020 , decided on 27.09.2022 | In the case of Ali Bux Shaikh vs The Chief Secretary, Government of Sindh, the Supreme Court of Pakistan addressed issues pertaining to the Sindh Civil Servants (Appointment, Promotion and Transfer) Rules, particularly Rule 12-A, regarding the finality of a civil servant's recorded date of birth. The petitioner contended that his date of birth, recorded as 01.01.1961, should remain unaltered despite the Home Department's records indicating 01.01.1958. The court ruled against the petitioner, confirming that the competent authority has the right to investigate discrepancies in civil service records. The judgment highlighted the importance of integrity in public service documentation and the necessity for accurate records. The case underscores the legal principles surrounding employment rights and civil service regulations in Pakistan, emphasizing the need for transparency and accountability in government service appointments and promotions. Keywords such as 'Sindh Civil Servants', 'emplo... |
| 2016 SLD 2451, 2016 SCMR 2021 | Criminal Appeal No. 383 of 2010 , decided on 09.06.2016 | This case revolves around the criminal appeal of Muhammad Javed, who was previously convicted for the murder of Faiz Ullah. The Supreme Court of Pakistan scrutinized the evidence and found significant flaws in the prosecution's case. The reliance on related witnesses who could not convincingly justify their presence at the crime scene was a critical factor in the decision. The appeal was allowed, and the conviction was overturned, underscoring the importance of evidence integrity and the principle of benefit of doubt in criminal law. Keywords such as 'criminal law', 'murder appeal', 'Supreme Court of Pakistan', and 'forensic evidence' are essential for understanding the case's significance.... |
| 2010 SLD 349, 2010 PLD 60 | Writ Petition No. 3873 of 2008 , decided on 03.06.2009 | In the case of Mazhar Hussain vs. The State, the Lahore High Court addressed the quashing of an F.I.R. related to dishonestly issuing a cheque under section 489-F of the Pakistan Penal Code. The petitioner, Mazhar Hussain, contended that the F.I.R. was registered without jurisdiction, as the cheque was issued from a different district. However, the court found that the complainant validly lodged the F.I.R. at the police station in Sahiwal, where he had deposited the cheque. The court ruled that both police stations had jurisdiction and emphasized the importance of adhering to legal procedures rather than dismissing cases on technical grounds. This case reinforces the principle that civil and criminal proceedings can run concurrently and highlights the judiciary's role in upholding justice without allowing technicalities to obstruct rightful claims. Keywords: Lahore High Court, F.I.R. quashing, section 489-F, jurisdiction, dishonored cheque.... |
| 1969 SLD 344, (1969) 72 ITR 807 | CIVIL APPEAL No. 740 OF 1966 , decided on 22.08.1968 | In the landmark case of Commissioner of Income Tax v. Durga Prasad More, the Supreme Court addressed critical issues regarding income taxation under the Income-tax Act, 1961. The case revolved around the assessment year 1945-46, where the assessee, Durga Prasad More, was assessed as a resident and ordinarily resident of British India. The Income Tax Officer added Rs. 2,20,000 to the total income, which was remitted from Nawalgarh, Rajasthan to Calcutta. The main contention was whether these funds represented income from undisclosed sources. The Supreme Court clarified that the mere rejection of the assessee's explanation that the funds were part of a cash balance was sufficient to conclude that the income was taxable. The court emphasized the importance of the taxpayer's duty to disclose worldwide income and the principle that once income is established, the source need not be pinpointed. This case serves as a significant reference for understanding the tax obligations of residents and... |
| 1958 SLD 189 = (1958) 33 ITR 800 | CIVIL RULE NOS. 2453 AND 2454 OF 1954 , decided on 26.05.1955 | In the case of Kashiram Agarwalla v. Collector of 24-Parganas, the Calcutta High Court dealt with the legality of proceedings initiated by the Collector for the recovery of income-tax and excess profit tax from a Hindu undivided family. The petitioners challenged the validity of the assessment, claiming that the Finance Acts were not applicable to their case. The court clarified that the Collector had jurisdiction to recover the dues based on the provisions of the Income-tax Act, specifically section 222 and section 46(2). The court emphasized that the Finance Acts had been legally extended to the area where the petitioners operated. The decision also highlighted the importance of understanding the discretion of the Income-tax Officer in determining whether an assessee could be considered in default during pending appeals. Ultimately, while the proceedings against Nandaram Agarwalla were upheld, those against Kashiram Agarwalla were quashed due to his lack of managerial role in the joi... |