Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2020 SLD 1154, 2020 MLD 883 | Cr. Misc. No. 320 of 2019 , decided on 30.01.2020 | In the case of Cr. Misc. No. 320 of 2019, the accused sought post-arrest bail in relation to a murder charge under sections 302 and 34 of the Penal Code. The alleged crime occurred on August 24, 2018, where the principal accused shot the deceased. The petitioner was not named in the FIR and was not present at the time of the incident. The prosecution's case relied heavily on a witness statement made five days post-incident, which the court found dubious. Given the absence of direct evidence and the questionable reliability of the witness, the court ruled in favor of granting bail. This case highlights the importance of substantiated evidence in criminal proceedings and the judicial system's commitment to ensuring that individuals are not wrongfully implicated without sufficient proof. Keywords such as 'criminal law', 'bail', 'murder case', 'judicial inquiry', and 'evidence reliability' are trending in legal discussions, emphasizing the need for clear and direct evidence in criminal cas... |
| 1994 SLD 501, 1994 SCMR 119, 495 US 385, 109 L Ed 2d 384, 110 S Ct 1964 | 495 US 385, 109 L Ed 2d 384, 110 S Ct 1964, 1994 S , decided on 21.05.1990 | In the landmark case of United States v. Munoz-Flores, the Supreme Court meticulously analyzed the implications of the Origination Clause within the framework of the Victims of Crime Act of 1984. Central to this case was the interpretation of 18 U.S.C. § 3013, which mandated courts to impose a monetary 'special assessment' on individuals convicted of federal misdemeanors. Munoz-Flores challenged the statute on the grounds that it constituted a revenue bill that should have originated in the House of Representatives, as prescribed by the Constitution, thereby violating the Origination Clause. The Supreme Court, led by Justice Marshall, delved deep into the political question doctrine, a critical constitutional principle that determines the justiciability of certain disputes. The Court outlined stringent criteria to identify political questions, emphasizing factors such as the clear constitutional commitment of the issue to a specific political department, the absence of manageable judi... |
| 2017 SLD 1973, 2017 CLC 800 | Civil Suit No. 1176 of 1997 , decided on 23.12.2016 | In the landmark decision rendered on December 23, 2016, the Sindh High Court adjudicated Civil Suit No. 1176 of 1997, hearing the matter from its commencement on September 27, 2016. The case, cited under 2017 SLD 1973 and 2017 CLC 800, revolved around the dispute between S.M. Yousuf and three others against the Secretary of the Government of Pakistan Ministry of Works and Rehabilitation Division, Islamabad, along with four additional respondents. Presided over by Justice Arshad Hussain Khan, the court meticulously analyzed the intricate facets of cooperative housing society regulations and the principle of res judicata. The plaintiffs, members of the Darul Aman Cooperative Housing Society Limited, contested the allotment and subsequent lease of an amenity plot (No.19) originally granted to defendant No.5 by the Karachi Cooperative Housing Society Union Limited. The crux of the matter stemmed from an alleged unlawful re-allotment of the same plot to Mohammad Ashfaq (defendant No.4), wh... |
| 2015 SLD 532, 2015 PLD 396 | Civil Revision No. 730 of 2012 , decided on 23.12.2013 | In the case of Civil Revision No. 730 of 2012, the Lahore High Court dealt with a dispute involving a compromise reached by a counsel that was later contested by the defendant on grounds of unauthorized action. The petitioner, MUNIR AHMAD KHAN, filed a suit for specific performance of a contract regarding land. The court found that the counsel, Mian Muhammad Afzal, did not have the authority to compromise the matter on behalf of the defendant, B-UR-MA SHELL OIL COMPANY. The ruling underscored the importance of adhering to the powers granted in a power of attorney, stating that any deviation would render the actions void. This case highlights the critical nature of legal representation and the necessity for lawyers to operate within their granted authority to protect the rights of their clients. The decision reaffirms established legal principles regarding the interpretation of powers conferred through legal documents, ensuring that clients are safeguarded against fraudulent actions by ... |
| 2022 SLD 3176, 2022 YLR 2201 | Civil Appeal No. 100 of 2020 , decided on 10.08.2021 | In the case of Waheeda Bashir Kiyani vs. Muhammad Munsif Khan, the Supreme Court (AJ&K) addressed the complexities surrounding custody under the Guardians and Wards Act, 1890. The court focused on the welfare of the minors, emphasizing that serious allegations against the mother, including those affecting her character and stability, warranted the decision to grant custody to the father. This case highlights the judicial approach to guardianship, where the environment and upbringing of minors are critically assessed. The ruling underscores the necessity for courts to prioritize the health, education, and moral upbringing of children in custody disputes, a principle that resonates widely in family law. The court's decision reflects a broader commitment to ensuring that minors are raised in a supportive and nurturing environment, free from conflict and instability. This case serves as a precedent for future custody determinations, particularly in circumstances involving allegations of mi... |
| 2010 SLD 2397 = 2010 CLC 1564 | In this custody dispute case, the Lahore High Court addressed the issue of minors' welfare under the Guardians and Wards Act. The petitioner, Mst. Wakeelan Bibi, contested the custody claim made by her former husband, respondent No.3. The court found that the father’s application for custody was not motivated by genuine concern for the children but was a retaliatory action against the maintenance order favoring the mother. The court considered the minors' well-being, noting their good condition and the supportive environment provided by the mother and maternal grandparents. The decision reaffirmed the principle that the welfare of the minors must prevail over the rights of the parents. The ruling highlighted the importance of the children's emotional stability and attachment to their mother, ultimately allowing her to retain custody and ensuring the father's right to visitation. This case underscores the critical role of independent assessment in custody disputes, particularly when pre... | |
| 2018 SLD 1261, 2018 CLC 875 | W.P. No. 856-M of 2017 , decided on 11.12.2017 | In the case of W.P. No. 856-M of 2017, the Peshawar High Court addressed a family law matter under the Family Courts Act, 1964. The court determined that a preliminary decree for khulla was appropriately granted to the wife, MST. Nazia Iqbal, despite the husband's objections regarding reconciliation. The court emphasized the importance of jurisdiction and the inability for reconciliation due to the absence of both parties in court. This decision highlights key aspects of family law and the procedural requirements for dissolution of marriage. The ruling underscores the court's authority to act in family disputes, particularly where strained relationships are evident. The implications of this case are significant for future family law proceedings, especially those involving parties residing abroad. The case serves as a crucial reference for understanding the application of Section 10(4) of the Family Courts Act, 1964, and sets a precedent for similar cases. Relevant keywords include fami... |
| 2006 SLD 3260, (2006) 287 ITR 384 | D-2741 of 2006 , decided on 19.04.2006 | This case revolves around the seizure of gold bullion from the appellant, Suresh Val Chand Jain, at the Mumbai airport. The Income-tax authorities seized the gold, claiming it was linked to undisclosed income. Jain argued the seizure was unlawful, prompting a writ petition. The Rajasthan High Court examined the application for the release of the seized gold under section 132B of the Income-tax Act. The Assistant Commissioner determined that Jain was not the actual owner and acted merely as a carrier for another party. The court's decision emphasized the importance of establishing the source of seized assets for their release. The ruling highlights key issues of legality in search and seizure operations, the burden of proof on the taxpayer, and the requirements for asset release under tax law. The case serves as a significant reference for future disputes involving asset seizure and tax compliance, illustrating the complexities of income tax regulation and enforcement.... |
| 2002 SLD 2614, (2002) 256 ITR 184 | D-2741 of 1992 , decided on 01.01.2002 | The case concerns the taxation of discounted interest received by the assessee under the Income-tax Act, 1961, specifically sections 5 and 54E. The Madras High Court ruled that the entire discounted interest received in the assessment year 1992-93 was taxable in that year. The assessee had opted for discounted interest on bonds, which led to a dispute regarding the correct accounting treatment of the interest income. The court determined that the cash accounting system adopted by the assessee required the entire amount to be taxed in the year it was received, rejecting the argument to spread the income over multiple years. This case is significant for tax practitioners as it clarifies the treatment of similar cases involving discounted financial instruments.... |
| 2008 SLD 1439, 2008 SCMR 67 | Criminal Petition No.303-L of 2006 , decided on 13.07.2006 | In the case of Muhammad Islam vs The State, the Supreme Court of Pakistan reviewed the conviction of the petitioner who was accused of murder under Section 302(b) of the Penal Code. The court upheld the concurrent findings of the lower courts, which had established the petitioner's guilt based on credible eyewitness accounts. The decision emphasized the importance of ocular testimony in criminal law and the application of mitigating circumstances during sentencing. The petitioner faced a life sentence, and the court noted that the appeal was not filed within the stipulated time frame, further complicating his position. This case highlights critical aspects of criminal justice, including the evaluation of evidence and the procedural requirements for appeals. It serves as a significant reference point for future cases involving similar circumstances, particularly in the context of serious criminal offenses in Pakistan.... |
| 2009 SLD 2238, (2009) 319 ITR 139 | IT APPEAL Nos. 1120, 1121, 1129, 1135, 1154, 1155, , decided on 31.10.2008 | In the landmark case before the Delhi High Court, the focus was on the interpretation of 'fees for technical services' under Section 194J of the Income Tax Act, 1961. The case involved cellular service providers, specifically Bharti Cellular Ltd., who were challenged by the Commissioner of Income Tax regarding their payment of interconnection charges to MTNL and BSNL. The court ruled that these payments do not constitute 'technical services' as defined by law, stressing the necessity of a human element in such services. This ruling is significant for telecommunications and tax law, as it clarifies the tax obligations of service providers and the interpretation of technical services in the context of automated functions performed by machines. The decision is expected to have lasting implications on future tax assessments and compliance for companies in the telecommunications sector. Keywords such as 'Income Tax Act', 'technical services', 'telecommunications law', and 'Delhi High Court ... |
| 2024 SLD 2681, 2024 PLC 53 | Writ Petition No.485-A of 2023 , decided on 09.05.2023 | This case revolves around a constitutional petition filed by Ejaz Ahmad against the Government of Khyber Pakhtunkhwa regarding a seniority list within the provincial service. The Peshawar High Court examined the jurisdictional limits set by Article 212(2) of the Constitution of Pakistan and the implications of the Provincial Service Tribunals (Extension of Provisions of the Constitution) Act, 1974. The court determined that the service tribunal's decision was final and that the petitioner had not established grounds for judicial interference. The High Court ultimately upheld the tribunal's ruling, emphasizing the procedural requirements for appeals to the Supreme Court. This case highlights the importance of legislative frameworks in administrative law and the limitations of judicial review in matters governed by specific statutes.... |
| 1998 SLD 1246, 1998 CLC 417 | Regular Second Appeal No. 10 of 1997 , decided on 07.07.1997 | In this case, the Lahore High Court addressed the appeal filed by Muhammad Habib against the dismissal of his suit for specific performance of a contract regarding land. The court focused on procedural aspects, particularly the timeliness of the appeal and the payment of court fees. The decision highlighted the importance of adhering to procedural rules under the Civil Procedure Code, emphasizing that negligence in applying for necessary documentation can lead to dismissal of appeals. The court's ruling reinforced that extensions for appeal timelines are typically granted only when parties are not at fault for delays. The case underscores the critical nature of timely actions in legal proceedings and the implications of procedural missteps on the outcome of civil suits.... |
| 2020 SLD 2081, 2020 1657 | Criminal Revision Application No. 173 of 2018 , decided on 19.07.2019 | In the case of Criminal Revision Application No. 173 of 2018, the Sindh High Court addressed critical issues surrounding the interpretation of section 489-F of the Penal Code, which pertains to the dishonestly issuing of cheques. The case arose from a conflict between the applicant, who was accused of issuing a dishonored cheque, and the complainant, who claimed to have lent a significant amount of money for business purposes. The applicant's defense centered on the argument that the cheque was issued under duress and that substantial payments had been made previously, creating doubt about the legitimacy of the accusations. The court's decision highlighted the importance of establishing a clear link between the issuance of a cheque and the obligations it purportedly represented, reaffirming that without concrete evidence of a loan or obligation, charges under section 489-F cannot stand. This ruling underscores the necessity for courts to carefully scrutinize the evidence presented in c... |
| 2019 SLD 1010, 2019 PLJ 505 | Crl. Misc. No. 250914-B of 2018 , decided on 31.01.2019 | The case revolves around a post-arrest bail application filed by Sufiyan alias Sufiyani in relation to FIR No. 580, registered for offenses under Sections 324 and 34 of the Pakistan Penal Code, later adding Section 302. The allegations included a murderous assault involving firearms against the complainant Qurban Ali and his son Husnain Ali. The petitioner, along with an accomplice, was accused of inflicting serious injuries that led to the death of the complainant's son. However, the case's integrity was challenged due to the medical officer's observations regarding the possibility of evidence fabrication. The court highlighted the lack of substantial evidence linking the petitioner to the crime and noted the familial ties between the accused, suggesting a broader implication strategy. The decision to grant bail reflects the court's emphasis on justice, fairness, and the right to a speedy trial, which are critical in criminal proceedings. Keywords related to criminal law, bail, and le... |
| 1980 SLD 1479, 1980 PLC 571 | Appeal No. 6 of 1979 , decided on 07.06.1979 | The case revolves around Anwar Ali's retirement under the Sind Civil Servants Act, 1973, specifically section 13(i). The Service Tribunal of Sindh ruled that such retirement does not imply any penalty or stigma, and no inquiry was required prior to the retirement order. The decision emphasized that the competent authority holds the discretion to decide on the continuation of service based on public interest after 25 years of service. The Tribunal found no grounds for Anwar Ali to be considered an aggrieved person, leading to the dismissal of the appeal. This case underscores the legal framework surrounding civil service retirement and the powers vested in public authorities, making it a significant reference for similar future cases.... |
| 2006 SLD 530, 2006 PLD 603 | Writ Petition No. 8689 of 2005 , decided on 17.05.2006 | In the case of Messrs SHEIKH SPINNING MILLS LTD. vs. GOVERNMENT OF PUNJAB, the Lahore High Court addressed the procedural inadequacies in the handling of a detection bill under the Electricity Act, 1910. The court found that the Secretary of the Irrigation and Power Department failed to provide a proper final decision, as required by law. The recommendations made by the Special Committee were not sufficient to constitute a final decision, and the Secretary's mere approval of these recommendations was deemed legally ineffective. The court underscored the importance of due process, mandating that the Secretary reconsider the case, allowing the parties to present their arguments. This case highlights critical elements of administrative law and procedural fairness, emphasizing the necessity of a comprehensive decision-making process in governmental operations, especially in matters affecting consumers. The ruling reinforces the legal principle that decisions must be made after proper consi... |
| 2009 SLD 713, 2009 MLD 16 | Criminal Transfer Application No. S-11 and M.As. N , decided on 08.05.2008 | In the Sindh High Court case, a transfer application was filed under the Criminal Procedure Code, claiming that the applicant would not receive justice from the current trial Court. The Court ruled that mere apprehensions without credible evidence do not warrant a transfer. The decision highlighted the necessity for substantial proof when questioning the fairness of a trial Court. This case underscores the importance of the integrity of the judicial process and the challenges in seeking case transfers based on subjective fears rather than objective facts. Keywords: case transfer, judicial fairness, Criminal Procedure Code, legal principles, Sindh High Court.... |
| 1989 SLD 1259, 1989 PLC 336 | Writ Petition No. 4719 of 1987 , decided on 12.12.1988 | This case revolves around the dismissal of Anwar Shah, a Watchman with Pakistan Railways, who challenged his dismissal under the Industrial Relations Ordinance, 1969. The Lahore High Court's decision highlights the procedural requirements for transferring employees to different branches of service, specifically under the Pakistan Railways Police Act, 1977. The court found that without a formal notification of transfer, the grievance procedure under the Industrial Relations Ordinance remained applicable to Shah. The ruling reinforces the standards for employer-employee relationships and the necessity for formal processes in public service dismissals. This case is significant for labor rights advocates and legal professionals dealing with employment law, particularly within the context of public sector employment and the oversight of dismissal procedures. Keywords include dismissal, grievance procedure, labor rights, public service employment, and procedural correctness.... |
| 1988 SLD 985, 1988 PLC 300 | Appeal Cases Nos. 12(5) and 24(15) of 1987 , decided on 09.04.1987 | This case revolves around the appeal filed by the Hyderabad Electronic Industries Workers Union against the Registrar of the National Industrial Relations Commission. The core issue was the refusal of the Commission to grant a certificate of Collective Bargaining Agent (CBA) under Section 22(1) of the Industrial Relations Ordinance, 1969. The refusal was based on the existence of another union registered in the same industry. The Commission's decision highlighted the importance of recognizing only those unions that are registered as industry-wise trade unions with it. The decision to remand the case back to the Single Bench underscores the procedural fairness expected in labor relations and collective bargaining contexts, emphasizing the need for unions to demonstrate their membership across all branches of the industrial establishment for proper representation. Key legal principles involved include the provisions of the Industrial Relations Ordinance and the rights of trade unions to ... |
| 1940 SLD 58 = (1940) 8 ITR 41 | O.P. No. 301 OF 1938 , decided on 23.10.1939 | In the case of Commissioner of Income Tax v. Bosotto Brothers Limited, the Madras High Court addressed the issue of whether a company could claim a depreciation deduction for a hotel building that it had leased out. The court held that the leasing of the hotel was indeed part of the company's business activities, allowing the assessee to benefit from depreciation deductions as per the provisions of section 10(2)(vi) of the Indian Income-tax Act, 1922. The decision underscored the importance of recognizing leasing activities as integral to business operations, thereby reinforcing tax entitlements related to property used in business. This ruling is significant for companies involved in similar business models, where property is leased rather than directly operated. The judgment highlighted the necessity for tax statutes to be interpreted in favor of the taxpayer, particularly when multiple provisions may apply to a case. Keywords such as 'depreciation allowance', 'income tax', and 'busi... |
| 1986 SLD 349, 1986 SCMR 151 | Civil Appeal No. 19-P of 1975 , decided on 20.05.1985 | This case involves a dispute regarding the classification of a house in a rural area under the Displaced Persons (Land Settlement) Act, 1958. The Supreme Court of Pakistan addressed whether the house constituted 'land' eligible for transfer under agricultural land claims. The Court found that the house was not situated on land used or held for agricultural purposes and thus could not be transferred as part of the agricultural land allotment. The decision emphasized the importance of statutory definitions and the authority of Settlement Commissioners. The case illustrates the complexities of land settlement laws and the legal principles governing property rights. Key legal terms include 'land', 'settlement', 'rehabilitation', and 'agricultural purposes'.... |
| 1991 SLD 2030, (1991) 191 ITR 110 | The case revolves around the powers of the Appellate Tribunal under section 254 of the Income-tax Act, 1961. The petitioner, Hindusthan Malleables & Forgings Ltd., contested the Tribunal's decision to deny a claim for deduction under section 80J, which had not been raised before the Assistant Commissioner of Income Tax (AAC). The High Court underscored that the Tribunal is not limited to issues discussed by prior authorities and that the deduction claim should have been considered. This case highlights the importance of the Tribunal's role in ensuring all relevant claims are adjudicated, emphasizing the principle that all assessment-related questions can be presented at the Tribunal level. This ruling is significant for taxpayers aiming to claim deductions that were previously overlooked in lower assessments. Keywords include Income Tax Tribunal, deduction under section 80J, Income-tax Act, appellate powers, tax law, and legal precedent.... | |
| 2016 SLD 1580, 2016 PLJ 266 | Crl. Bail Appln. No. S-601 of 2013 , decided on 05.08.2013 | In the case of Crl. Bail Appln. No. S-601 of 2013, the Sindh High Court addressed the bail application of Asif Ali, who was arrested under the Sindh Arms Act for the recovery of an unlicensed pistol. The court highlighted the importance of assessing the applicant's criminal history, which showed no prior offenses. The ruling emphasized the principle that bail should not act as a punitive measure. The decision reflected a careful consideration of the facts surrounding the arrest, the nature of the evidence, and the rights of the accused. Legal practitioners note that this case underscores the necessity for judicial discretion in bail matters and reinforces the standards that must be met for the denial of bail, particularly in cases involving allegations of possession of arms. The court's ruling is significant in setting precedents for future bail applications involving similar circumstances, making it a noteworthy reference point in legal discussions around bail and the rights of the ac... |
| 2010 SLD 2777, 2010 PCRLJ 296 | Writ Petition No. 7133 of 2009 , decided on 02.10.2009 | In the case of Writ Petition No. 7133 of 2009, the Lahore High Court addressed the procedural obligations of police officers regarding the registration of criminal cases. The petitioner, Hafiz Abdul Rehman Ansari, sought a direction to the S.H.O. of Police Station Sadar Burewala to record his statement under section 154 of the Criminal Procedure Code (Cr.P.C.) after being denied this by the police. The court found that the S.H.O. had improperly initiated an investigation without recording the necessary statement, which is a violation of the mandated procedures. The court's ruling emphasized the importance of adhering to legal protocols in criminal proceedings, particularly the necessity of registering an F.I.R. for cognizable offences as outlined in sections 154 and 157 of the Cr.P.C. This case highlights the intersection of procedural law and the rights of individuals seeking justice from law enforcement agencies. Keywords such as 'Criminal Procedure Code', 'F.I.R. registration', 'pol... |
| 2013 SLD 1438, 2013 MLD 1032 | Civil Appeal No. 13 of 2010 , decided on 31.12.2012 | In the case of Civil Appeal No. 13 of 2010, decided by the Sindh High Court on December 31, 2012, the appellant, a retired naval officer and practicing lawyer, filed a suit for damages against the respondents, claiming defamation due to false publications and malicious applications made against him and his family. The court examined the principles of defamation under the Defamation Ordinance (LVI of 2002) and the Civil Procedure Code (V of 1908). The court concluded that the actions of the respondents did not constitute defamation as they merely sought protection of their rights. The case highlighted issues of habitual litigation, where the appellant had previously filed multiple suits against the same respondents on similar grounds. The court emphasized the need to discourage frivolous litigation and to ensure that justice is served without being subjected to technicalities. The appeal was ultimately dismissed, reinforcing the importance of upholding the integrity of the judicial proc... |
| 2006 SLD 3422, (2006) 281 ITR 289 | WRIT PETITION No. 1406 OF 2004 , decided on 20.09.2005 | The case revolves around the interpretation of rule 68B of the Income-tax Act, 1961, which mandates that sales of attached immovable properties for tax recovery must be conducted within a specified limitation period. The petitioner, a partner in a firm, faced tax recovery actions due to unpaid dues for the assessment years 1986-87 and 1987-88. The Tax Recovery Officer attempted to auction the petitioner's flat several times, with the final sale attempt occurring on 30-03-2004, which was challenged on the grounds that it exceeded the limitation period. The court found that the limitation period began on 15-06-1994, when the tax demands were confirmed, and thus the sale was invalid. This decision underscores the importance of compliance with legal timelines in tax recovery processes, ensuring that taxpayers' rights are protected against arbitrary actions taken beyond legal limits. Keywords: Income-tax Act, tax recovery, limitation period, Bombay High Court, property sale, legal complianc... |
| 2020 SLD 942, 2020 SCMR 843 | Civil Petitions Nos. 283-L to 286-L of 2018 , decided on 05.03.2020 | This case revolves around the interpretation of the Income Tax Ordinance, 2001, specifically regarding the timing of tax refunds and the conditions under which they become due. The Supreme Court of Pakistan addressed the issue of when a tax refund is considered due for the purposes of additional payments or compensation for delayed refunds. The court ruled that the date of the refund order issued by the Deputy Commissioner is the critical date for determining when the refund becomes due, rather than the date of deemed assessment. This case underscores the importance of adhering to the statutory procedures outlined in tax laws for refund applications, ensuring that taxpayers are adequately compensated for delays in receiving their refunds. The ruling provides clarity on the relationship between deemed assessments and actual refund orders, reinforcing taxpayer rights in the context of tax refunds and the obligations of the revenue authorities.... |
| 1986 SLD 1515 = (1986) 159 ITR 299 | WRIT PETITION No. 11553 OF 1983 , decided on 12.12.1984 | In the case of WRIT PETITION No. 11553 OF 1983, Perla Krishna Rao challenged the validity of a notice issued by the Income Tax Officer under section 148 of the Income-tax Act, 1961. The primary issue was whether there was sufficient material to justify the issuance of the notice for income escaping assessment for the assessment year 1975-76. The court found that the basis for the notice was the orders of the Collector of Central Excise and Gold Control Administrator, which had been set aside prior to the issuance of the notice. The court emphasized the necessity for the Income Tax Officer to have valid and existing material to support the claim of income escaping assessment. Ultimately, the court quashed the notice, reiterating the principle that suspicion cannot replace proof. This case underscores the importance of due process in tax assessments, ensuring that taxpayers are not subjected to unwarranted scrutiny without legitimate grounds. The decision is significant in reinforcing ta... |
| 2012 SLD 390, 2012 PLD 43 | Writ Petition No. 21133 of 2010 , decided on 26.07.2011 | In the significant legal case of Writ Petition No. 21133 of 2010, the Lahore High Court addressed key issues concerning the interpretation of 'dower' under the Family Courts Act, 1964, within the context of marital dissolution through khula. Decided on July 26, 2011, after hearings that concluded on June 17, 2011, the case involved petitioner SHAKEEL SAOOD KHAN seeking the dissolution of marriage with respondent RIZWANA KHANUM on the grounds of cruelty and khula. The central dispute revolved around whether the gold ornaments given as part of the marriage contract (detailed in the Nikahnama) were considered part of the dower or were independent bridal gifts. Initially, the Family Court decreed that Rs.5,000 was due as Haq Mehr and the 13 tolas of gold ornaments were to be returned. However, upon appeal, the District Judge of Gujrat modified this judgment, determining that the gold ornaments were bridal gifts and therefore not subject to return under khula. The Lahore High Court upheld t... |
| 2010 SLD 179, 2010 PTD 2665 | S.T.A. No.521/LB of 2009 , decided on 27.09.2010 | In the case of S.T.A. No.521/LB of 2009, the Appellate Tribunal Inland Revenue addressed critical issues surrounding the Sales Tax Act, 1990, specifically focusing on the refund claim processes and the legality of actions taken by tax authorities. The Tribunal ruled in favor of the appellant, citing that the rejection of the refund claim was not only unfounded but also procedurally flawed. The ruling reinforced the principle that tax authorities must adhere to legal protocols, including issuing show-cause notices before any recovery actions. This decision is significant for taxpayers as it highlights the protection of their rights under fiscal laws and the necessity for tax authorities to operate within the bounds of law. Furthermore, the case serves as a precedent for future tax disputes, ensuring that taxpayers are not unjustly deprived of their legal entitlements. The case also references various judicial precedents, emphasizing the importance of due process in tax adjudications.... |
| 2001 SLD 1753 = 2001 PLC 1 | Writ Petition No. 13977 of 2000 | The case involves a writ petition filed by the Mazdoor Ittehad Union against the Administrator of the Municipal Corporation Faisalabad, challenging the legality of an order banning the union's activities. The Lahore High Court found that the ban violated the union's rights under Article 17 of the Constitution of Pakistan, which guarantees the right to form associations. The court highlighted that the respondent had not followed due process in initiating the ban and emphasized that the union was a registered entity acting as a Collective Bargaining Agent. The decision reinforces the legal protections available to trade unions, ensuring that any restrictions must comply with established legal frameworks. The ruling is significant for labor rights, emphasizing the need for lawful procedures in handling trade union matters.... |
| 1992 SLD 1116 = 1992 CLC 2462 | Suit No. 128 of 1984 , decided on 09.08.1992 | This case revolves around a tragic incident involving the death of a 12-year-old boy, Rashid, due to a traffic accident caused by alleged rash and negligent driving. The plaintiffs, claiming to be the parents of the deceased, sought compensation under the Fatal Accidents Act, but faced challenges in proving their identities. The court scrutinized the evidence presented, including identity documents, and found discrepancies that undermined the plaintiffs' claims. The case highlights the importance of establishing personal identity and the evidentiary requirements in civil proceedings. Ultimately, the court dismissed the suit due to the plaintiffs' failure to provide satisfactory evidence, underscoring the necessity for clear and verifiable claims in legal proceedings. Keywords: traffic accident, compensation claim, identity verification, legal proceedings, Fatal Accidents Act.... |
| 1979 SLD 531, 1979 SCMR 256 | Civil Petition for Special Leave to Appeal No. 248 , decided on 08.05.1978 | In the case of Abdul Hakim vs. Abdul Aziz, the Supreme Court of Pakistan addressed the issues surrounding the West Pakistan Urban Rent Restriction Ordinance. The case revolved around the eviction of the petitioner from commercial premises in Saddar Bazar, Multan Cantonment. The respondent sought eviction for reconstruction purposes, but the petitioner argued that the eviction application only referred to one of the two shops under his occupation. The court highlighted the importance of examining the eviction application in its entirety and stressed that the petitioner did not provide sufficient evidence to support his claims. The ruling emphasized the need for proper documentation in eviction cases, particularly regarding rental agreements and evidence of tenancy. Ultimately, the court upheld the decision of the lower courts, affirming that the eviction was warranted based on the respondent's intentions and the lack of evidence from the petitioner. This case underscores the significanc... |
| 2011 SLD 357, 2011 PLD 228 | Writ Petition No. 1660 of 2005 , decided on 26.05.2011 | In the case of Writ Petition No. 1660 of 2005, the Peshawar High Court examined the validity of property transactions made during the pendency of a legal suit. The petitioner, Muhammad Shabbir, challenged the legality of a registered sale deed executed by his agent, claiming it was fraudulent and occurred after a court judgment had declared prior transactions invalid. The court emphasized the principle of 'lis pendens', which prohibits property transfers during ongoing litigation. Ultimately, the court ruled in favor of the petitioner, nullifying the fraudulent transactions and restoring the property rights to him. This case highlights the importance of due diligence in property transactions and the protective measures available under the Transfer of Property Act, particularly for bona fide purchasers. Key sections referenced include S. 52, S. 41, and S. 7 of the Transfer of Property Act, alongside relevant Civil Procedure Code provisions.... |
| 2017 SLD 2013, 2017 MLD 612 | C.R. No. 160 of 2016 , decided on 25.10.2016 | This case revolves around a civil revision petition regarding the granting of leave to defend a summary suit based on a dishonored cheque. The Islamabad High Court upheld the decision of the trial court, which had allowed the respondent to defend the suit upon providing a surety bond. The case highlights key aspects of civil procedure, especially pertaining to summary suits and the requirements for affidavits in such proceedings. The court reiterated the importance of presenting plausible defenses and the necessity of complying with procedural mandates. Legal practitioners must ensure that affidavits contain sufficient detail to support applications for leave to defend, as mere assertions may not suffice. This case serves as a crucial reference for understanding the standards applied by courts when evaluating leave to defend applications, especially in financial disputes. The decision reinforces the principle that the substantive merits of a defense must be clearly articulated in suppo... |
| 1968 SLD 247, (1968) 67 ITR 757 | CASE REFERRED No. 37 OF 1964 , decided on 20.06.1967 | In the case of Prince Azam Jah Bahadur v. Commissioner of Income Tax, the High Court addressed the exemption of expenditure incurred by the assessee under the Expenditure Tax Act, 1957. The case revolved around whether the amounts relinquished by the assessee to his sons constituted gifts under tax law, particularly under Section 5(j) of the Expenditure Tax Act and Section 4(c) of the Gift-tax Act. The assessee, who owned property with his sons, had incurred repair expenditures and subsequently relinquished his rights to recover those amounts, filing gift-tax returns accordingly. The decision clarified that the definition of 'gift' for tax purposes extends beyond traditional interpretations, allowing for exemptions based on the statutory provisions. The ruling emphasized the importance of understanding tax classifications and exemptions in the context of familial financial arrangements, ultimately benefiting the assessee by recognizing the relinquished amounts as exempt from expenditur... |
| 2012 SLD 3137 = (2012) 340 ITR 463 | ITA No. 374/DEL/1997 , decided on 11.11.2011 | In the case of Venad Properties P. Ltd. v. Commissioner of Income Tax, the Delhi High Court examined the procedural compliance in serving notices under the Income-tax Act, 1961. The court ruled that the essence of service is to ensure parties are informed of proceedings. The appellant challenged the validity of the block assessment order, arguing that the notice was not served. However, the court found sufficient evidence to establish that the notice was indeed received, thus dismissing the appeal. This case underscores the importance of substantial compliance over strict adherence to procedural formalities in tax law, emphasizing that procedural rules should facilitate justice rather than obstruct it. Keywords: Income Tax Act, service of notice, block assessment, procedural compliance, Delhi High Court.... |
| 1983 SLD 1725, 1983 PLC 774 | 513/2018 of 1982 , decided on 02.04.1983 | In the case of Shaukat Ali vs. Government of the Punjab, the Service Tribunal of Punjab addressed the issue of adverse remarks in the annual confidential report of Shaukat Ali, a Special Magistrate. The Tribunal concluded that the remarks made by the Reporting Officer were vague and lacked concrete examples, thereby violating the principles outlined in the Punjab Service Tribunals Act, 1974. The Tribunal stressed that adverse remarks must be substantiated with specific instances to ensure fairness in the evaluation of civil servants. This case highlights the critical nature of transparency and accountability in public service evaluations. The decision serves as a precedent for future cases involving similar issues and underscores the rights of public servants to contest unjust evaluations. As such, it is essential for reporting officers to adhere to established guidelines when assessing the performance of individuals under their supervision, ensuring that evaluations are both fair and ... |
| 1954 SLD 1975, 1954 PLC 1617 | Case No. 4 (139) of 1984 , decided on 08.07.1984 | In the case of Saeedur Rehman vs. Managing Director, Saif Nadeem Kawasaki Motors Ltd., the National Industrial Relations Commission ruled on the legality of retrenchments from the Fabrication Shop due to its closure. The complainant, who served as General Secretary of the Trade Union, alleged unfair labour practices following the retrenchment of workers, including Union office-bearers. The Commission upheld the company's decision, emphasizing that the Fabrication Shop was no longer required after fulfilling its purpose of fabricating equipment for the factory. The Commission noted that the retrenched workers, being trained for specific tasks, could not be absorbed into other departments. This case highlights the complexities surrounding unfair labour practices and the justification for retrenchments in industrial settings. Keywords such as 'unfair labour practice,' 'retrenchment,' 'Trade Union rights,' and 'Industrial Relations' are crucial for understanding this legal context.... |
| 2003 SLD 1062 = 2003 PLC 1270 | Civil Petitions No. 1254, 1255, 1272 and 1259 of 2 , decided on 18.11.2002 | This case deals with the compulsory retirement of civil servants employed by the Water and Power Development Authority (WAPDA) under section 17(1-A)(a) of the Pakistan WAPDA Act, 1958. The Supreme Court of Pakistan reviewed the petitions filed by WAPDA against the Federal Service Tribunal's judgments which reinstated the civil servants. The Tribunal ruled that the retirement orders were issued without providing the civil servants any opportunity for a hearing, violating the principles of natural justice. The Supreme Court concurred with the Tribunal's findings, emphasizing the importance of fair procedure in administrative actions. The case highlights the significance of due process and the need for transparency in employment practices within public service entities. Keywords: compulsory retirement, natural justice, administrative law, WAPDA, Supreme Court of Pakistan, service tribunal.... |
| 2005 SLD 301, 2005 PTCL 291 | Civil Petition No. 141 of 2002 , decided on 16.10.2003 | In this significant ruling by the Supreme Court of Pakistan, the case revolved around the petition filed by M/s. Pioneer Cement Ltd. against the Assistant Collector of Sales Tax, Sargodha. The primary issue was the amendment sought in the memo of the writ petition, which the court found necessary to resolve the real controversy at hand. The court's decision to allow the amendments aimed to prevent further litigation and promote justice. The court highlighted that the amendments would not harm the respondents' position and would, in fact, facilitate a clearer understanding of the issues involved. With the Deputy Attorney General expressing no objections to the proposed changes, the court deemed it appropriate to convert the petition into an appeal, setting aside the previous judgment and remanding the case to the High Court for a new hearing. This case underscores the court's commitment to ensuring that all parties receive a fair opportunity to present their arguments and evidence, refl... |
| 2016 SLD 215 | M.A. NO.283/LB/2015 In ITA No. 587/LB/2013 , decided on 29.02.2016 | This case revolves around a miscellaneous application made by the department requesting the Appellate Tribunal Inland Revenue to recall and reconsider its prior order dated 05.05.2015 in ITA No. 587/LB/2013. The Tribunal examined the department's claims, which argued that the previous order was defective and warranted a re-evaluation. However, the Tribunal upheld its earlier decision, stating that the grounds presented did not substantiate a legal basis for review, and that any rectifications must be limited to errors that are apparent on the record without necessitating extensive discussion. The decision reinforces the principle that the Tribunal's jurisdiction for rectification is narrowly defined and must not be used as a substitute for appeal or review processes. This case highlights critical aspects of procedural law under the Income Tax Ordinance, emphasizing the importance of adhering to established legal frameworks in tax-related disputes.... |
| 2012 SLD 117, 2012 PTD 1732 | I.T.A. No.749/LB of 2012 , decided on 28.06.2012 | This case revolves around the determination of the taxpayer's status as an individual versus an Association of Persons (AOP) under the Income Tax Ordinance, 2001. The taxpayer, Islamabad Steel Furnace, Gujranwala, contested the tax deductions imposed due to a default claim by the revenue authorities. The crux of the case was whether the taxpayer's annual turnover exceeding Rs.50 million necessitated the classification as an AOP, thereby imposing obligations to deduct taxes. The Tribunal found that the taxpayer had provided compelling evidence, including returns filed as an individual, which the lower authorities had overlooked. The decision underscores the importance of due process and proper evaluation of evidence in tax matters, affirming the taxpayer's individual status and concluding that the tax deductions were improperly applied. This ruling is significant in clarifying the definition of prescribed persons under the Income Tax Ordinance and the criteria for tax deductions, partic... |
| 2019 SLD 2898 = 2019 MLD 1982 | Criminal Appeal No. 265 and Murder Reference No. 5 , decided on 25.06.2019 | In the case of Muhammad Sohail Alias Saila vs. The State, the Lahore High Court dealt with serious allegations of murder and robbery. The trial court had convicted the appellant based on circumstantial evidence, but the High Court found significant flaws in the prosecution's case. Key issues included delays in reporting the crime, lack of reliable eyewitness testimony, and inadequacies in the identification parade process. The court underscored the importance of the presumption of innocence until proven guilty and reiterated that the prosecution bears the burden of proof beyond a reasonable doubt. The court's decision to acquit the appellant serves as a critical reminder of the legal standards required for a conviction in criminal cases, highlighting the necessity of trustworthy evidence and procedural fairness. The case references several important legal principles, including the necessity of corroboration in identification and the impact of reasonable doubt on verdicts. This ruling a... |
| 1952 SLD 256, (1952) 22 ITR 514 | D-2741 of 2016 | The case of Chiranji Lal Multani Mal v. Commissioner of Income Tax revolves around the interpretation of income accrual and its geographical implications under the Income-tax Act, 1961. The assessee firm, operating in Bhatinda, received payments from the Government of India for services rendered. However, the payments were made through cheques drawn on a Delhi bank, leading to a dispute regarding the actual receipt location. The tribunal's ruling that the payments were received in Delhi was challenged by the assessee, who produced evidence that the cheques were sold to the Patiala State Bank in Bhatinda, thus transferring property rights in the cheques at that location. The court ultimately determined that the income could not be classified as received in British India, affecting tax obligations. This case underscores the importance of precise legal definitions and geographical considerations in tax law, emphasizing the need for clear financial transactions and the role of banking inst... |
| 2005 SLD 1001, 2005 PLC 1085 | Civil Petition No.828 of 2004 , decided on 01.12.2004 | In the case of Civil Petition No.828 of 2004, the Supreme Court of Pakistan addressed the complexities surrounding ad hoc appointments in the judiciary. The petitioner, Muhammad Wasay Tareen, contested the non-extension of his service as a District and Sessions Judge, arguing that his prolonged ad hoc status should have led to a permanent appointment. The Court clarified that ad hoc appointments are inherently temporary and do not grant rights to permanency or seniority. The decision emphasized the importance of adhering to established recruitment methods as outlined in the Balochistan Subordinate Judiciary Service Tribunal Act. The ruling highlighted the procedural powers of the Chief Justice in managing tribunal cases and confirmed that the withdrawal of cases between benches does not infringe upon the rights of the parties involved, provided no prejudice is shown. The case underscores essential principles regarding temporary judicial appointments and the legal framework governing th... |
| 2020 SLD 404 = 2020 PTD 454 | Custom Appeal No. K-536 of 2017 , decided on 20.12.2018 | This case revolves around the appeal of Messrs MF Enterprises against the decision of the Additional Collector of Customs regarding the misdeclaration of weight for imported shaving blades. The Tribunal found that the Customs Authorities incorrectly added the weight of packing materials to the declared weight of the goods, violating the provisions of the Customs Act. The judgment emphasized the distinction between the weight of goods and packing materials, reinforcing the principle that taxes should only be levied on the actual goods imported. This case highlights crucial issues in customs valuation, the burden of proof, and the legal standards set forth in various tax laws, making it a significant ruling for importers and customs officials alike. The decision underscores the need for adherence to legal standards in customs valuation to prevent wrongful taxation and financial loss to businesses.... |
| 2002 SLD 1735, 2002 PLC 244 | Appeal No. 1560 of 1994 , decided on 24.11.2000 | In the case of Appeal No. 1560 of 1994, the Service Tribunal of Punjab dealt with the promotion rights of a civil servant, MUHAMMAD SHAFIQUE KHAN, who was promoted to Assistant Engineer on an officiating basis. The tribunal ruled that such promotions do not confer rights to regular positions, especially when the individual is junior to other candidates in the seniority list. This case underscores the significance of adherence to the Punjab Civil Servants (Appointment and Conditions of Service) Rules, 1974, particularly Rule 13(iii), which stipulates that officiating promotions are temporary and can be revoked. The decision highlighted the importance of seniority and fitness in civil service promotions, affirming that the appellant's claim for a regular promotion was denied due to his status within the seniority framework. This case serves as a pertinent reference for understanding the dynamics of civil service promotions in Pakistan.... |
| 1991 SLD 1298 = (1991) 187 ITR 295 | , decided on 17.12.1982 | This case revolves around the interpretation of the term 'income' in relation to donations made to religious trusts under the Bihar Hindu Religious Trusts Act, 1950, and the Income-tax Act, 1961. A significant donation was made to the Bihar State Board of Digambar Jain Religious Trusts, designated explicitly as part of the trust's corpus. The court ruled that such contributions should not be classified as 'income' for tax purposes, thereby exempting the trust from fees based on these amounts. The ruling emphasizes the importance of the intent behind contributions and the legal definitions that govern them, aligning with fiscal interpretations that favor the assessee. This case highlights critical aspects of tax law and trust management, particularly for religious entities, and reinforces the legal distinction between income and corpus in trust law, making it a significant reference point for similar cases in the future.... |
| 2018 SLD 2514, 2018 PTD 2353 | C.A. No. 6/LB of 2017 , decided on 22.05.2017 | In the case of Customs Appellate Tribunal C.A. No. 6/LB of 2017, the appellant, Messrs Kaleemullah and Company, challenged an order denying the clearance of Endosurgery and Endoscopy equipment under PCT Heading 9938. The Tribunal, led by OMAR ARSHAD HAKEEM, examined the interpretation of the Customs Act, 1969, specifically Section 19. The judgment emphasized the importance of statutory language, concluding that the denial of benefits based on the interpretation of the Customs Tariff was erroneous. The Tribunal recognized the historical context of PCT Heading 9938 and the inclusion of various medical equipment under this heading, ultimately ruling in favor of the appellant. This case underscores the significance of precise legal interpretation and the necessity of upholding statutory rights in customs matters. Keywords: Customs Act, PCT Heading 9938, Endosurgery, Endoscopy, Customs Duty Exemption, Legal Interpretation.... |
| 1987 SLD 1379, 1987 PLC 824 | KAR-20 of 1986 , decided on 09.02.1987 | This case revolves around the dismissal of an employee, Khalilur Rehman, from Messrs MATRI PUBLICATIONS Ltd. The Labour Appellate Tribunal of Sindh examined the circumstances leading to his dismissal, which was alleged to be a result of victimization due to his active participation in trade unions. The tribunal scrutinized the charge-sheets issued against him for alleged negligence and disobedience. It was determined that the domestic inquiry was biased, lacking in substantial evidence, and that the dismissal was ultimately unjust. The tribunal's decision emphasized the importance of protecting workers' rights, particularly in relation to union activities, ensuring that employees are not unfairly penalized for their involvement in labor representation. The case underscores the legal protections afforded to workers under the Industrial Relations Ordinance, reinforcing the principle that all employees should be treated fairly and justly in the workplace. The tribunal ordered the reinstat... |
| 2002 SLD 1285, 2002 SCMR 939 | Civil Petition No.270 of 2001 , decided on 10.01.2002 | This case revolves around the appeal filed by Muhammad Nawaz against the Federal Service Tribunal's decision which dismissed his service appeal regarding a delay in filing a petition. The Supreme Court of Pakistan ruled that the Tribunal had adhered to the procedural requirements by sending the judgment's certified copy to the petitioner. The Court highlighted the legal presumption of service under the General Clauses Act, which states that service is considered effective if sent through registered mail. The petitioner failed to prove that he had not received the judgment, resulting in the dismissal of his petition for being time-barred. The ruling reinforces the importance of procedural compliance and the burden of proof on the petitioner in cases of delay. Legal practitioners should take note of the implications of this decision for future cases involving procedural disputes in service matters.... |
| 1992 SLD 928, 1992 PLC 702 | Appeal No. 44(R) of 1990 , decided on 12.01.1992 | This case revolves around the principles of civil service promotions, specifically focusing on the promotion of Trained Graduate Teachers. GUL BEG KHAN NIAZI, the appellant, contested the decision of the respondents who sought to displace his seniority through an ante-dated promotion. The Federal Service Tribunal ruled in favor of the appellant, asserting that the promotion principles were not correctly applied and that only 12 posts were available for the General Cadre, which the appellant rightfully occupied. The tribunal's decision underscored the need for lawful authority in promotions and the protection of civil servant rights. Key terms include civil service, promotion principles, seniority, ante-dated promotion, and lawful authority, which are crucial for understanding the dynamics of civil service law and employee rights in Pakistan.... |
| 2006 SLD 2099, 2006 CLC 822 | H.C.A. No.39 of 2003 , decided on 20.09.2005 | This case involves an appeal regarding the execution of a decree and the sale of mortgaged property by the United Bank Ltd. The auction-purchaser contended that the property was sold free from all encumbrances, a claim supported by the Sindh High Court's ruling. The court clarified that the auction-purchaser acquires rights to the property in its current condition without any liabilities attached, unless specifically stated otherwise in the sale proclamation. The decision also discussed the implications of the phrase 'as is where is basis', indicating that it pertains solely to the physical attributes of the property sold and does not include any financial liabilities that may have been incurred by the previous owner. This ruling highlights the importance of clear communication in property sales and the responsibilities of parties involved in such transactions.... |
| 1988 SLD 2168, 1988 SCMR 447 | Civil Petition for Special Leave to Appeal No. 804 , decided on 21.12.1987 | This case revolves around the appointment of a Lambardar and the legal intricacies involved in administrative decisions made by revenue authorities. The Supreme Court of Pakistan deliberated on the jurisdiction of the High Court in interfering with such appointments under Article 199 of the Constitution. The case highlights the significance of legal precedents in cases of administrative law and the importance of understanding the role of various stakeholders in land revenue matters. As the case progresses, it raises crucial questions about the interpretation of relevant laws and the authority of different judicial bodies in Pakistan. The ruling is expected to impact future cases related to Lambardari, administrative law, and judicial review in Pakistan, making it a significant legal precedent.... |
| 1936 SLD 14, (1936) 4 ITR 111 | 13173 | This case revolves around the interpretation of the Income Tax Act, 1922, specifically addressing the validity of notices issued under Section 34 and the assessment procedures under Section 23(4). The Lahore High Court examined the actions of the Income Tax Officer in assessing a Hindu Undivided Family (HUF) consisting of two brothers who had previously claimed losses in their business. The court found that the Income Tax Officer acted within his rights when he issued a notice under Section 34 after receiving information suggesting income had been escaping assessment. The court ruled that the notice issued was comprehensive and met the legal requirements, thereby allowing the assessment to proceed without the need for an additional notice under Section 22(2). This decision highlights the importance of compliance with tax laws and the consequences of failing to provide accurate financial documentation. The case serves as a precedent for future assessments and reinforces the authority of... |
| 1986 SLD 825, 1986 SCMR 1315 | Civil Petition for Leave to Appeal No. 4-K of 1983 , decided on 30.01.1986 | In the case of 'Commissioner of Income Tax (West) Karachi vs. Haji Gulzar and sons', the Supreme Court of Pakistan addressed the interpretation of the Income-tax Act regarding the treatment of losses from speculative businesses. The court examined whether losses should be distributed among partners or carried forward for future set off. The ruling confirmed that losses from speculative businesses cannot be divided among partners and must be carried forward in accordance with section 24(2) of the Income-tax Act. This decision reinforces the legal framework guiding income tax assessments and the treatment of speculative losses, providing clarity on the handling of such cases in future tax proceedings. This case is significant for tax lawyers and advocates working in income tax law, especially in the context of partnership firms engaged in speculative activities. Keywords: Income-tax Act, speculative business losses, Supreme Court Pakistan, tax law, partnership taxation, legal precedent i... |
| 1981 SLD 284, 1981 SCMR 433 | Civil Appeals Nos. 16 to 22 of 1977 and Civil Peti , decided on 10.05.1978 | This case revolves around the appeals concerning the terms and conditions of service for educational administrators in nationalized institutions under Martial Law Regulation No. 118. The Supreme Court upheld the Lahore High Court's decision that these matters should be referred to the appropriate Services Tribunal. The court allowed the appellants to withdraw their appeals while ensuring their current employment status and remuneration were maintained pending a decision by the Services Tribunal. This decision highlights the importance of proper jurisdiction in administrative service matters and affirms the right to interim relief in such cases, reflecting ongoing legal challenges faced by educators under nationalization policies. Keywords: Supreme Court, interim relief, nationalized colleges, administrative law, service tribunal.... |
| 1990 SLD 62, 1990 PLJ 32 | Civil Appeal No. 04 of 1990 , decided on 28.02.1990 | In the case of Jahangir Akhtar vs. Inayat Ahmad and others, the High Court of Azad Jammu & Kashmir reviewed a civil appeal concerning the rejection of a plaint by lower courts. The case revolved around the right to a shop constructed by the plaintiff on land leased from the Municipal Committee. The plaintiff sought a perpetual injunction against the defendants, who claimed ownership of the plot in question. The Court determined that the lower courts failed to recognize the prima facie cause of action, which warranted a detailed examination of the case. The decision underscores the importance of judicial scrutiny in civil proceedings, especially concerning property rights and procedural fairness. This ruling is significant in the context of civil law, highlighting the necessity for courts to thoroughly assess claims before dismissing them. Keywords: civil appeal, injunction, prima facie cause of action, property rights, judicial review.... |
| 2017 SLD 2330, 2017 MLD 827 | Review Application No. 64 of 2013 , decided on 07.02.2017 | In the Lahore High Court case Review Application No. 64 of 2013, presided over by Justices Ayesha A. Malik and Jawad Hassan, the court addressed the standards for reviewing prior decisions under the Civil Procedure Code, specifically Section 114. The applicant, Qureshi Muhammad Aslam, sought to set aside an order that dismissed his application for restoration of a previously withdrawn writ petition. The court found that the applicant did not present any new evidence or demonstrate a significant error in the earlier ruling, leading to the dismissal of the review application. This case highlights the stringent requirements for a successful review, which necessitates clear evidence of error or new matter, ensuring that the integrity of judicial decisions is maintained. Legal professionals should note the importance of complying with procedural norms to avoid dismissal based on technical grounds. The decision underscores the necessity for parties to be present during critical proceedings, ... |
| 2019 SLD 3171, 2019 YLR 2907 | Criminal Jail Appeal No. 7 of 2019 , decided on 24.06.2019 | In the case of Criminal Jail Appeal No. 7 of 2019, the Balochistan High Court addressed significant issues regarding the burden of proof in narcotics cases under the Control of Narcotics Substances Act, 1997. The court highlighted that mere recovery of contraband from a location does not equate to guilt unless the prosecution proves the accused's ownership and possession of that location. The appeal was based on the prosecution's failure to provide credible evidence linking the accused to the house where narcotics were found. The court emphasized the importance of maintaining a proper chain of custody for evidence, as delays in sending samples for analysis can undermine the prosecution's case. The judgment underscored the necessity for reliable and trustworthy evidence in criminal proceedings, particularly in drug-related offenses, where the stakes are high and the implications of a conviction severe. In this instance, the High Court found the evidence insufficient to support the convi... |
| 2007 SLD 627, 2007 SCMR 966 | C.P.L.A. No. 178-K of 2006 , decided on 19.10.2006 | This case revolves around a legal dispute concerning a sale agreement for a plot of land in Karachi. Mst. Najma, the petitioner, had entered into an agreement with Mst. Farha Rehan, the respondent, but later claimed that she was not authorized to compromise the case through her husband. The Supreme Court of Pakistan found that the conduct of the petitioner was unsatisfactory and reflected a lack of integrity. The ruling highlighted the necessity for legal practitioners to maintain the dignity of the profession and not support clients in pursuing baseless claims. The court dismissed the petition and imposed costs on the petitioner, reinforcing legal accountability and professionalism in court proceedings.... |
| 1991 SLD 912, 1991 SCMR 372 | Civil Petition for Leave to Appeal No.173 of 1988 , decided on 19.02.1990 | This case involves the Supreme Court of Pakistan's decision on a civil petition for leave to appeal concerning the Payment of Wages Act. The court's ruling is crucial for understanding the jurisdiction of authorities in wage disputes and the classification of employees within different departments, particularly in the context of labor law. The case addresses significant questions regarding employee rights and the legal framework governing wage payments. The court's decision to grant leave for appeal underscores the importance of clarifying these legal issues, particularly as they relate to a large number of employees. This ruling is a vital reference for future labor-related cases and emphasizes the need for judicial clarity in labor rights and employer responsibilities.... |
| 2013 SLD 363 = 2013 PDS 1658 | STA No.67/IB/2012 | In the case STA No.67/IB/2012 before the Appellate Tribunal Inland Revenue, the appellant, Oil and Gas Development Company Limited (OGDCL), challenged a demand for sales tax and default surcharge related to their gas supply operations. The case hinged on the interpretation of the Sales Tax Act, 1990, specifically Section 34 and its implications for the chargeability of sales tax on various charges. The Tribunal examined the payments made under four categories: Monthly Demand Charges, Monthly Commodity Charges, Monthly Transportation Demand Charges, and Monthly Transportation Commodity Charges. The Tribunal noted that the appellant had only paid sales tax on commodity charges and not on the other three. The respondent demanded payment for the period from 1999-2000 to 2007-08. The Tribunal's previous ruling in STA No.11/IB/2011, which was upheld by the Islamabad High Court and the Supreme Court of Pakistan, established that there was no willful default by the appellant. Therefore, the de... |
| 2010 SLD 2119, 2010 PTD 408 | S.T.A. No.2769/LB of 2001 , decided on 28.10.2008 | In the case of S.T.A. No.2769/LB of 2001, the Appellate Tribunal examined the legality of a sales tax demand raised against Messrs S.Q. Textile Mills based on their electricity consumption. The tribunal highlighted the flaws in the audit approach, which relied on presumptive calculations without adequate evidence to support claims of suppressed production and sales. The tribunal's decision underscored the need for a comprehensive assessment of production factors, including machinery efficiency and operational management, rather than a simplistic reliance on electricity usage metrics. Ultimately, while the appellant was held accountable for certain electricity charges, the tribunal ruled against imposing additional taxes or penalties, reflecting a nuanced understanding of the complexities in production assessments within the textile industry. This case emphasizes the importance of accurate auditing practices and the need for tax assessments to be grounded in factual and contextual evide... |
| 1955 SLD 243, (1955) 28 ITR 919 | D-2741 of 1955 , decided on 01.10.1955 | This landmark case from the Bombay High Court clarifies the tax liabilities concerning minors and their parents under the Income-tax Act. The case revolves around Bhogilal Laherchand, who had a partnership with his sons, including Arvind, who was a minor at the time of the partnership's inception. Upon attaining majority, Arvind's rights to the partnership profits were at the center of the dispute. The Income-tax department sought to tax Bhogilal on profits attributed to Arvind based on a technical interpretation of the law. However, the court found that Arvind did not have a right to the profits until they were ascertained at the year's end, thus the income could not be deemed as taxable to Bhogilal. This case highlights the complexities of tax law as it pertains to minors and the necessity for clear rights to income to establish tax liability. Keywords: Income-tax Act, minor income rights, tax liability, Bombay High Court, partnership profits, Arvind's majority, Bhogilal Laherchand.... |
| 2022 SLD 639, 2022 MLD 317 | Ehtesab Criminal Appeal No.03-P of 2021 , decided on 01.07.2021 | This case revolves around Ahsan Ullah Khan, who faced charges under the National Accountability Ordinance, 1999, specifically related to corruption and corrupt practices. The case was significant as it addressed the legality of convicting an individual in absentia. The Peshawar High Court ruled that the legislative intent did not support such a trial without the accused's presence. The judgment emphasized the need for a fair trial, which is a cornerstone of justice. The decision to set aside the conviction highlighted the legal protections afforded to individuals, ensuring that no one can be deprived of liberty without due process. The case referenced several precedents, reinforcing the legal principles at stake. The ruling also indicated that the accused must be present during proceedings, ensuring their right to defend themselves, which is crucial in maintaining the integrity of the judicial system. Overall, this case serves as a pivotal example of upholding legal rights and the prin... |
| 2013 SLD 2144, 2013 CLD 1705 | Writ Petition No.13234 of 2006 , decided on 30.10.2012 | In the case of Writ Petition No.13234 of 2006, the Lahore High Court addressed the unlawful termination of an auto-finance loan by the P.C. Bank. The petitioner, Umar Ata Bandial, contended that the bank's actions violated the Prudential Regulations for Consumer Financing as set forth by the State Bank of Pakistan. The court found that the bank did not provide the required notice before terminating the loan agreement, which is a fundamental right under the regulations. The decision highlights the importance of compliance with banking regulations and the protection of consumer rights in financial transactions. This case serves as a critical reminder for financial institutions to conduct their operations transparently and lawfully, ensuring that consumers are treated fairly. The court's ruling also underscores the role of the State Bank in overseeing banking practices, promoting accountability, and protecting consumers from potentially predatory practices by financial institutions. Keywo... |
| 2003 SLD 3842 = (2003) 263 ITR 550 | D-2741 of 2016 , decided on 12.04.1993 | The case involves Velliappa Textiles Ltd. and the legal implications of prosecuting a company under the Income-tax Act, 1961. The Supreme Court of India addressed whether a company could be sanctioned without an opportunity for a hearing and clarified that while a company cannot face imprisonment, it can be fined. The court stressed the importance of adhering to legislative mandates and the role of the legislature in addressing gaps in corporate criminal liability. The ruling underscores the judicial approach to corporate accountability while navigating the complexities of statutory requirements. This case serves as a crucial reference for understanding corporate legal responsibilities, the interpretation of penal statutes, and the procedural requirements in tax-related prosecutions.... |
| 1968 SLD 134, 1968 PLD 1103 | Petition No. 22 of 1967 , decided on 14.02.1968 | The Lahore High Court case regarding the exemption of Laundry Soap from excise duty under the Central Excise and Salt Act, 1944, addressed the legal authority of the Central Government to impose conditions on such exemptions. The petitioners, MESSRS AMIN SOAP FACTORY, contended that the conditions set forth in Notification No. S.R.O.-1284(K)/66 were unlawful, as they related to the financial interests of the manufacturers rather than the goods themselves. The court, however, upheld the government's discretion, confirming that the exemption was valid and that the conditions imposed were within the legislative framework. This case emphasizes the balance of regulatory power and the interpretation of exemption criteria in excise law, making it significant for manufacturers and legal practitioners in the field of taxation and regulatory compliance.... |
| 1988 SLD 2379, 1988 SCMR 955 | Criminal Petition No. 2-R of 1987 , decided on 26.03.1988 | This case revolves around a petition for leave to appeal against an acquittal under the Penal Code (XLV of 1860), specifically Section 302, pertaining to murder charges. The Supreme Court of Pakistan upheld the High Court's decision to acquit the accused based on the absence of credible evidence and the presence of improbable features in the prosecution's case. The key issues included the lack of eyewitnesses and unexplained injuries on the accused. The case highlights critical aspects of legal standards regarding evidence and the burden of proof in criminal proceedings. The decision reinforces the principle that an acquittal can only be overturned if there is compelling evidence to warrant a conviction. This case serves as a significant reference for future legal proceedings involving similar circumstances and the scrutiny of evidence presented in murder trials.... |
| 2008 SLD 1184, 2008 PLC 127 | Writ Petition No.10659 of 2006 , decided on 05.10.2006 | In the case of Writ Petition No.10659 of 2006, the Lahore High Court addressed the issue of a petitioner's expectation of permanent employment after completing a fixed-term training period. The petitioner, AATIR MAHMOOD, was appointed as a Management Trainee with a clear understanding that the position was temporary and did not guarantee regular employment. The court emphasized the importance of adhering to contract terms and the principle of legitimate expectation. Ultimately, the court ruled that the petitioner's termination was valid and lawful, highlighting the significance of contractual clarity in employment matters. This case underscores the legal principles surrounding employment contracts and the rights of employees under such agreements, making it a pivotal reference for similar cases in the future.... |
| 2007 SLD 2689, 2007 CLC 1794 | Writ Petitions Nos.989, 65, 1134, 1214, 1622, 2419 , decided on 09.07.2007 | This case revolves around the legal title and ownership of land forming part of the Grand Trunk Road, which had been transferred to the National Highway Authority (NHA) by the Government of Punjab. The cancellation of mutations in favor of NHA by the Secretary Board of Revenue was contested on grounds of lack of notice and violation of natural justice principles. The court underscored that the Secretary (Colonies) held the legal title under the Colonization of Government Lands (Punjab) Act, 1912, and that proper procedures must be followed when altering land ownership rights. The ruling reinforces the necessity of adhering to legal protocols in administrative decisions regarding land.... |
| 1999 SLD 1257, 1999 PLD 402 | D-251 and 252 of 1999 , decided on 24.08.1999 | In the case of Constitutional Petitions Nos. D-251 and 252 of 1999, the Sindh High Court addressed the vires of the Exit from Pakistan (Control) Ordinance, 1981. The petitioners challenged their placement on the Exit Control List (ECL), claiming it violated their constitutional rights to freedom of movement and due process. The court examined the relationship between the ordinance and several articles of the Constitution, including Articles 2A, 4, 9, 15, and 25. The court concluded that the ordinance does not contradict constitutional provisions and serves the public interest by allowing the government to control the exit of specific individuals. The decision reinforced the principle that public interest can sometimes necessitate restrictions on individual freedoms, but these restrictions must be justified and not arbitrary. Ultimately, the court allowed the petitioners to proceed abroad, emphasizing the importance of due process in the application of such laws. This case highlights si... |
| 2015 SLD 2187, 2015 MLD 864 | Civil Appeal No. 48 of 2013 , decided on 01.07.2014 | In the landmark case of Civil Appeal No. 48 of 2013, the Supreme Court of Azad Jammu and Kashmir adjudicated a pivotal matter concerning the ownership and possession of Shamilat deh land in the village Kangra, Tehsil and District Bhimber. The appellant, Muhammad Iqbal, challenged the High Court’s decision that upheld the Trial Court’s decree favoring the respondent, Ahmed Din, and eight others. Central to the dispute was the interpretation of the Specific Relief Act of 1877 and the Azad Jammu and Kashmir Interim Constitution Act of 1974, particularly Sections 54 and 42 respectively, which govern appeals to the Supreme Court and the issuance of permanent injunctions. The appellant contended that the Trial Court erred in granting the decree of title without legally partitioning the Shamilat deh land according to the proportionate shares of the village co-owners. He argued that the possession rights bestowed by the sale-deed did not equate to ownership rights and emphasized that any trans... |
| 2004 SLD 1551, 2004 PLC 635 | Appeal Nos.251(K)(CE) to 266(K)(CE) of 2001 | In the case concerning the termination of civil servants, the Federal Service Tribunal addressed appeals from former employees of the Sui Southern Gas Company, who challenged their dismissals. The Tribunal scrutinized the legal standing of the terminations, noting that the employees were appointed under specific conditions that allowed for termination upon project completion. The lack of show-cause notices was contested, but the Tribunal upheld the validity of the terminations. The decision underscored the importance of adhering to the terms of employment as agreed upon by the employees. The case serves as a precedent in administrative law, reinforcing the principle that employment contracts can contain clauses that permit termination without notice under certain circumstances. This case emphasizes the necessity for employees to understand their rights and the terms of their employment. The Tribunal's ruling also highlights the significance of timely appeals in legal proceedings, as de... |
| 1980 SLD 412, 1980 SCMR 931 | Civil Petition for Special Leave to Appeal No. 467 , decided on 11.02.1980 | This case revolves around the application of the West Pakistan Urban Rent Restriction Ordinance, particularly sections 13 and 15, concerning the eviction of tenants on the grounds of personal use by landlords. The Supreme Court of Pakistan evaluated the decisions made by the Lahore High Court and the Additional District Judge, ultimately deciding that the findings of the lower courts were well-supported and warranted no interference. The case emphasizes the importance of factual accuracy and proper legal representation in eviction cases, particularly in the context of personal use claims. Legal practitioners should be aware of the nuances in eviction laws and the standards of evidence required to support claims. This ruling serves as a precedent for similar cases, reinforcing the courts' discretion in matters of landlord-tenant disputes. Key terms include eviction, personal use, tenant rights, and judicial review, which are crucial for legal professionals navigating similar cases.... |
| 2021 SLD 1891, 2021 PLJ 813 | Crl. A. No. 57227 of 2019 , decided on 09.02.2021 | In the landmark case Crl. A. No. 57227 of 2019, heard by the Lahore High Court on February 9, 2021, the appellant Hazrat Ali Rehman faced charges under Section 9(c) of the Control of Narcotic Substances Act, 1997, for the possession of 1080 grams of charas. The case, cited as 2021 SLD 1891 and 2021 PLJ 813, involved key figures including Justices Malik Shahzad Ahmed Khan and Ch. Mushtaq Ahmad. The prosecution, represented by Mr. Muhammad Waqas Anwar, Deputy Prosecutor General for State, presented evidence showing the apprehension of the appellant with a substantial quantity of contraband. However, inconsistencies in the shape and packaging of the recovered charas led to a critical legal argument based on the precedent set by Ameer Zeb’s case (PLD 2012 SC 380). The defense, represented by Mr. Muhammad Asif Khan and Rai Ashfaq Ahmed Kharal, advocated for a reduction of charges to Section 9(a), citing discrepancies in the prosecution's evidence regarding the division and weight of the nar... |
| 2016 SLD 2771 = 2016 PCRLJ 98 | Criminal Miscellaneous No. 446/B of 2015 , decided on 03.08.2015 | This case revolves around the legal intricacies of smuggling foreign currency out of Pakistan, focusing on the implications of the Customs Act and the Foreign Exchange Regulation Act. The petitioner, Ijaz Baig, was arrested while attempting to take foreign currency worth $50,000 and other currencies beyond the permissible limit of $10,000 per person without prior approval from the State Bank of Pakistan. The court's decision to grant bail hinged on the procedural uncertainties and the need for further inquiry into the circumstances surrounding the arrest, particularly regarding the declaration of currency at Customs. This case highlights the importance of legal representation and the complexities involved in customs regulations, making it a pivotal reference for similar cases in the future. Keywords such as 'bail', 'smuggling', 'foreign currency', 'Customs Act', and 'legal representation' are crucial for understanding the legal landscape surrounding such offenses.... |
| 1975 SLD 985, 1975 PCRLJ 948 | Criminal Appeal No. 295 of 1970 , decided on 13.10.1972 | In the seminal case of Imamdin and three Others v. The State, adjudicated under Criminal Appeal No. 295 of 1970 on October 13, 1972, the Sindh High Court delivered a pivotal judgment that has had lasting implications on criminal jurisprudence in Pakistan. The appellants, including Imamdin, Abdul Haque Kashkeli, Haji, and Anwar, were initially convicted under Section 302 read with Section 34 of the Pakistan Penal Code for the murder of Nazal. The convictions were primarily based on a combination of eyewitness testimonies, extrajudicial confessions, and circumstantial evidence. However, upon appeal, the court undertook a rigorous examination of the evidence, highlighting the necessity for credible and corroborative testimonies in criminal cases. Judges Z.A. Channa and Muhammad Haleem scrutinized the reliability of the eyewitnesses, P.W. Abdur Razaq and P.W. Kassim, noting potential biases given their familial connections to the deceased. The court emphasized that the integrity of witnes... |
| 1991 SLD 1773 = (1991) 190 ITR 455 | D-2741 of 1976 , decided on 01.08.1991 | In the landmark case of Commissioner of Income Tax v. Shaw Wallace & Co. Ltd., the Calcutta High Court addressed the issue of business expenditure related to additional payments made to employees beyond the statutory bonus. The case revolved around the interpretation of sections 36(1)(ii) and 37 of the Income-tax Act, 1961, focusing on the allowance of ex gratia payments as deductible expenses. The court found that the additional payment of Rs. 74,206 was made to foster good relations with employees and avoid industrial disputes, thus qualifying as a reasonable business expense. This decision is crucial for understanding the nuances of business deductions in relation to employee compensation and the impact of customary bonuses in the context of the Income-tax Act. The ruling serves as a precedent for future cases involving similar circumstances, highlighting the importance of maintaining harmonious labor relations in the industrial sector.... |
| 1982 SLD 1435, 1982 PLC 175 | HYD-155 of 1981 , decided on 21.12.1981 | In the case of HYD-155 of 1981, the Labour Appellate Tribunal, Sindh, deliberated on the employment status of the appellant, a Sales Representative who claimed wrongful termination by his employers, Messrs Kohinoor Battery Manufacturers Ltd. and Central Agencies. The pivotal elements included the definitions of 'Employer' and 'Workman' under the Industrial Relations Ordinance, 1969, and the Standing Orders Ordinance, 1968. The Tribunal found that the appellant was never an employee of the first respondents, as they merely reimbursed the second respondents for wages paid to the appellant. The decision also emphasized the requirement of proper grievance notices and the implications of employee count in relation to the applicability of the Standing Orders. The appeal was ultimately dismissed as the appellant failed to establish his claims against both respondents.... |
| 1989 SLD 2216, 1989 PLC 473 | Appeal No. 131(L) of 1984 , decided on 30.01.1989 | This case revolves around an appeal against adverse remarks recorded in the Annual Confidential Report of the appellant, who served as an Income-tax Officer. The Tribunal highlighted the importance of exhausting departmental remedies before approaching the tribunal, as mandated by the Service Tribunals Act. The appellant contended that he had submitted a representation but failed to provide adequate proof of its submission. The court scrutinized the evidence presented and concluded that the appeal was not filed in accordance with procedural requirements, ultimately leading to its dismissal. This case underscores the critical nature of following proper channels in administrative grievances and the implications of failing to do so.... |
| 2024 SLD 4889, 2024 PLJ 50 | Second Appeal No. 03 of 2022 , decided on 24.01.2024 | In the case NINA INDUSTRIES LIMITED vs. BHANERO TEXTILE MILLS, the Sindh High Court addressed a Second Appeal concerning a recovery suit that had been decreed in favor of the Respondent. The Appellant contended that the suit was time-barred under the Limitation Act, arguing that the courts overlooked the critical issue of limitation. The court examined the acknowledgment of liability and determined that the last delivery was made on April 20, 2007, and subsequent correspondence did not extend the limitation period. The ruling emphasized that legitimate claims are protected as property, and both courts had appropriately evaluated the evidence without error. The appeal was ultimately dismissed, reinforcing the importance of strict compliance with limitation laws and the protection of property rights under the Constitution of Pakistan.... |
| 1962 SLD 326, (1962) 44 ITR 501 | CIVIL APPEAL Nos. 163 TO 165 OF 1959 , decided on 01.11.1960 | The case of Krishna Flour Mills v. Commissioner of Income Tax highlights critical issues surrounding the genuineness of partnership firms, particularly involving family members. The Supreme Court of India examined the implications of familial relationships in business partnerships, emphasizing that such partnerships should not be deemed suspect solely based on the relationships between partners. The court found that the Tribunal's conclusions were based on unreasonable inferences, rather than concrete evidence, leading to a ruling that favored the taxpayers. This case is pivotal for understanding partnership law and the principles of taxation, especially in the context of family-run businesses. Keywords such as 'partnership law', 'income tax', 'Supreme Court', and 'family business' are relevant for SEO optimization and are trending in legal discussions.... |
| 1972 SLD 397 = (1972) 83 ITR 538 | ESTATE DUTY REFERENCE No. 1 OF 1967 , decided on 02.12.1969 | This case revolves around the interpretation of property under the Estate Duty Act, focusing on compensation due to displaced persons under the 1954 Act. The court examined whether compensation rights constituted property passing on death, relevant to estate duty. The decision emphasized the broad definition of property, including contingent and indefeasible rights to compensation. It highlighted that even if the precise compensation amount was undetermined at the time of death, the right to receive compensation was property under the law, thus liable for estate duty. This case is significant for understanding how compensation rights are treated in estate law, particularly for displaced persons, and sets a precedent for future cases involving statutory compensation rights. Keywords: estate duty, property passing, compensation rights, statutory rights, displaced persons.... |
| 2011 SLD 1794, 2011 PLC 1057 | Writ Petition No.7005 of 2009 , decided on 07.12.2010 | In the case of ILYAS ALI vs. GOVERNMENT OF PUNJAB, the Lahore High Court addressed the qualifications required for the position of SSE Teacher. The petitioner, an M.Sc. in Mathematics, argued that he was wrongly excluded from the list of selected candidates due to a misunderstanding of the educational requirements. The court examined the recruitment policy and determined that the qualifications for the SSE Teacher role were not as strictly defined as asserted by the respondents. The decision emphasized the importance of understanding the nuances in language used within official documents, particularly how hyphens and dashes can alter the interpretation of qualifications. Ultimately, the ruling favored the petitioner, highlighting the need for educational authorities to adhere to their published criteria and ensure fairness in the hiring process. This case underscores the critical nature of educational qualifications in government recruitment and the judicial system's role in upholding ... |
| 2004 SLD 1360 = (2004) 267 ITR 593 | G.A. NOS. 304, 306 AND 307 OF 2004 AND A.W.T. NOS. , decided on 11.03.2004 | In the case of Bhabi Properties (P.) Ltd. v. Deputy Commissioner of Income Tax, the Calcutta High Court addressed the issue of whether a stay could be granted on penalty proceedings initiated under the Wealth-tax Act, 1957. The court highlighted that the penalty proceedings, which were distinct from regular proceedings, could not be stayed simply because appeals were pending concerning questions of law arising from the Tribunal's orders. The judgment underscored the separation of penalty proceedings from regular assessment processes, asserting that the scope of the pending appeals was limited to specific legal questions. This case is significant for taxpayers and legal practitioners as it clarifies the procedural boundaries regarding penalty proceedings and the implications of pending appeals. Key concerns around compliance, penalty assessments, and the legal avenues available for taxpayers are central to this case, making it a noteworthy reference for understanding the Wealth-tax Act'... |
| 2014 SLD 2256, (2014) 367 ITR 534 | Civil Misc. Writ Petition (Tax) No. 276 of 2001 , decided on 30.07.2014 | This case revolves around the validity of a notice issued under Section 148 of the Income Tax Act, 1961, concerning the re-assessment of income for the assessment year 1997-98. The petitioner, Jagran Prakashan Ltd., challenged the notice on the grounds that it was issued without jurisdiction and was based on a mere change of opinion. The court highlighted that the original assessment had been made after thorough scrutiny, and all relevant information had been disclosed by the petitioner. The court quashed the notice, reinforcing the importance of proper jurisdictional grounds and the necessity for new material before re-opening assessments. This case serves as a significant reference for issues related to income tax assessments, particularly in the context of reassessment proceedings and the standards required for issuing notices under Section 148. The case discusses the nuances of tax law, audit objections, and the principles governing the reopening of assessments, making it a critica... |
| 2014 SLD 195 = 2014 PLC 620 | Writ Petition No. 15063 of 2011 , decided on 24.09.2013 | In a landmark decision by the Lahore High Court, the case involving petitioners with B.Tech (Hons) degrees sought recognition of their qualifications as equivalent to B.E./B.Sc. Engineering degrees. The petitioners, employed as Instructors in the Technical Education and Vocational Training Authority, argued for their eligibility for a special compensation allowance of Rs.10,000 per month, as announced by the Government of Punjab. The court highlighted the pivotal role of the Higher Education Commission in determining the equivalency of degrees, affirming that these degrees, although distinct, could be treated as parallel for the purpose of employment benefits. The ruling underscores the importance of educational recognitions and their implications on professional standings in the engineering sector, ensuring that deserving candidates receive the compensation and promotions they are entitled to based on their qualifications. This decision not only impacts the petitioners but also sets a... |
| 2022 SLD 1790, 2022 PLJ 42 | Civil PLA No. 71 Civil Misc. No. 90 of 2021 , decided on 23.06.2021 | This case revolves around the petitioner's right to contest elections after resigning from service in the Azad Jammu and Kashmir Legislative Assembly. The key legal issue centers on the interpretation of the Azad Jammu and Kashmir Interim Constitution Act and the conditions set forth by the newly introduced Ordinance, which mandates a two-year waiting period post-resignation. The Supreme Court ruled that the right to contest elections is a qualifying right, not a fundamental one, and upheld the High Court's dismissal of the petitioner's writ. This ruling emphasizes the necessity for compliance with legislative requirements for eligibility in political contests, thereby reinforcing the legal framework governing electoral participation in Azad Jammu and Kashmir. The decision reinforces the principle that legislative provisions must be adhered to while contesting elections, and any changes in law affecting eligibility must be respected. The case highlights ongoing debates about electoral ... |
| 2004 SLD 2891, (2004) 269 ITR 449 | S.B. CIVIL WRIT PETITION No. 1140 OF 2003 , decided on 20.03.2003 | This case revolves around the procedural aspects of issuing a notice under section 148 of the Income-tax Act, 1961. The petitioner, Ram Niwas Choudhary, challenged the legality of the notice served to him, asserting that the Assessing Officer was obliged to record reasons under section 151 before issuing such a notice. However, the petitioner raised objections after a delay of 22 months, leading to the dismissal of his writ petition. The court emphasized the importance of diligence in pursuing legal remedies and highlighted that the petitioner had alternate avenues to address his grievances. The ruling underscores the significance of timely action in legal proceedings, particularly in tax-related matters, where adherence to procedural requirements is critical. The case serves as a reminder of the consequences of inaction and the necessity for petitioners to remain proactive in addressing legal notices. Key terms include 'Income-tax Act', 'writ petition', 'show-cause notice', and 'judic... |
| 2014 SLD 1894 = (2014) 368 ITR 533 | Tax Case (Appeal) Nos. 341 & 342 of 2014, M.P. No. , decided on 02.09.2014 | In the pivotal case of Tamil Nadu Tourism Development Corpn. Ltd. v. Deputy Commissioner of Income Tax, Co. Circle II (1), Chennai, adjudicated by the Madras High Court on September 2, 2014, the core issue revolved around the classification of rental income derived from leasing hotel and restaurant properties. The petitioner, a government-owned entity committed to the development of tourism in Tamil Nadu, contested the Income Tax Appellate Tribunal's decision that deemed the rental income as business income, thereby disqualifying it from the 30% tax deduction typically available under the 'income from house property' category. The Assessing Officer had initially disallowed the deductions, arguing that the leasing activities were part of the petitioner’s regular business operations rather than passive income from property. On appeal, the Commissioner of Income Tax (Appeals) sided with the petitioner, referencing prior rulings such as CIT v. Chennai Properties & Investment Ltd. and Keya... |
| 1984 SLD 470, 1984 SCMR 304 | Criminal Petition for Special Leave to Appeal No. , decided on 23.11.1983 | This case revolves around the murder of Muhammad Israr, where the accused Mukhtiar and Ikramullah were involved in a dispute over a mosque's demolition and reconstruction. The Supreme Court of Pakistan ultimately upheld the Peshawar High Court's decision, which had acquitted Ikramullah and reduced Mukhtiar's sentence from death to life imprisonment. The ruling highlighted the judicial approach to evidence assessment, emphasizing the necessity of establishing clear intent and culpability in murder cases. This case serves as a crucial reference for legal interpretations surrounding murder, evidence, and the application of the Penal Code, particularly Section 302. The decision showcases the legal principles governing appeals in criminal cases and the standards for evaluating evidence in the context of sudden altercations. Keywords: murder case, evidence analysis, legal principles, Supreme Court ruling, Peshawar High Court.... |
| 2009 SLD 2466, (2009) 311 ITR 276 | IT APPEAL No. 142 OF 2004 | In the landmark case of Commissioner of Income Tax v. Satish Kumar Chandna, adjudicated by the Delhi High Court under IT APPEAL No. 142 OF 2004, the Court meticulously examined the procedural and substantive aspects of the Income-tax Appellate Tribunal's (ITAT) decision concerning undisclosed income and investments. The primary contention revolved around the Tribunal's reliance on estimated figures without adequately disclosing the basis for such estimates, raising significant questions about transparency and fairness in tax assessments. Citing pivotal statutes like Section 254 and Section 131 of the Income-tax Act, 1961, and the retrospective Section 142A introduced by Finance No. 2 Act, 2004, the Court delved into the legal intricacies of block assessments spanning from April 1, 1985, to February 22, 1996. The Court scrutinized the Tribunal's handling of various financial discrepancies, including the alleged investments in benami entities and the income derived from activities like... |
| 1992 SLD 2131, 1992 PLJ 344 | R.S.A. No.422 of 1965 , decided on 26.04.1992 | The Lahore High Court rendered its decision on April 26, 1992, in the case of R.S.A. No.422 of 1965, cited as 1992 SLD 2131 and 1992 PLJ 344. The appellant, Mst. Allah Jawai, challenged the decree concerning the inheritance of property left by the deceased Maula Bakhsh, who passed away in 1924 without male heirs, leaving behind his widow Mst. Jiwan and daughter Mst. Zainab. The core legal issue revolved around the interpretation of Section 2-A, clauses (b) and (c) of the West Pakistan Muslim Personal Law (Shariat) Act (Amendment) Ordinance, 1983. Mst. Allah Jawai contended that the previous judgment by Akhtar Hassan J., which declared the decree void, was flawed in its legal interpretation. Despite the appellant's arguments, including references to cases like 1989 MLD 3663 (Lahore) and AIR 1927 Lahore 289, the court upheld the prior decision, emphasizing that the decree had achieved finality and that there was no jurisdiction to revisit its validity. The judgment underscores the court'... |
| 1999 SLD 956, 1999 CLC 1244 | Writ Petition No. 19849 of 1998 , decided on 15.02.1999 | In the landmark case of Col. (R.) Sadiq Hassan Shaikh vs Tassadaq Humayun and 6 others, adjudicated by the Lahore High Court on February 15, 1999, the court addressed critical issues surrounding the attachment of assets purchased and owned by the legal heirs of a deceased debtor. The petitioner, represented by M. Sharif Chohan, sought the attachment of properties owned by the deceased's legal heirs, asserting that such properties were duly purchased by the heirs and should be subject to attachment under the Civil Procedure Code (V of 1908) sections S.50, O.XXI, and R.58, as well as Article 199 of the Constitution of Pakistan (1973). The respondents, represented by M. Iqbal, contested the attachment on the grounds that no legal heirs had inherited or possessed any property from the deceased, thereby negating their status as legal representatives capable of having decrees executed against their assets. The trial court initially dismissed the petition based on Section 10 of the Money Lend... |
| 2022 SLD 3262, 2022 PCRLJ 1690 | Criminal Miscellaneous Bail Application No. 926-P , decided on 05.07.2022 | In the case of Doctor Khan versus The State, the Peshawar High Court addressed the Criminal Miscellaneous Bail Application No. 926-P of 2022, concerning the petitioner's request to suspend his sentence pending appeal. The petitioner, Doctor Khan, was convicted under section 9(c) of the Control of Narcotic Substances Act in a case involving the recovery of 113 KG of charas. The court reviewed the legal framework under section 426(2B) of the Criminal Procedure Code, which allows for the suspension of sentences pending appeals to the Supreme Court. The judges deliberated on the historical context and legislative intent behind the bail provisions, ultimately ruling that the High Court lacks jurisdiction to grant bail once an appeal has been dismissed, unless compelling reasons are provided. The court's decision underscores the procedural integrity of the judicial system and the necessity for petitioners to seek appropriate interim relief directly from the Supreme Court. This case highlight... |
| 1963 SLD 74 = (1963) 50 ITR 480 | Matter No. 93 of 1961 , decided on 13.09.1962 | In the landmark case Matter No. 93 of 1961 decided on September 13, 1962, the Calcutta High Court addressed the taxation of income derived from debuttar properties vested in deities, specifically Sri Sri Sridhar Jiew and Sri Sri Radharaman Jiew. Represented by their shebait, Pulin Chandra Daw, the petitioners challenged the assessment made by the Income Tax Officer for the assessment year 1952-53. The core issue revolved around whether the shebait, acting on behalf of the idols, had the authority to sign declarations and file income tax returns, and whether the income from the debuttar estate should be subject to income tax. The court meticulously analyzed the provisions of the Income Tax Act, 1961, particularly Section 41 and Section 2(31), to determine the legal standing of the idols as artificial juridical persons. It was established that the shebait holds a unique position under Hindu law, acting as the manager and legal representative of the deities. This role empowers the shebai... |