Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2000 SLD 648, 2000 PLD 13 | Criminal Miscellaneous Application No. 1270 of 199 , decided on 11.05.1999 | In the case of Criminal Miscellaneous Application No. 1270 of 1999, the Sindh High Court examined the circumstances surrounding a pre-arrest bail cancellation petition. The case involved Mst. Kishwar Sultana against the state and several minors, alleging assault following a cricket game incident. The court found that the accused, aged between 13 and 16, were not armed and acted out of a sudden flare-up rather than premeditated intent. The injuries sustained were not critical, and previous enmity was absent, which led to the conclusion that the bail should not be revoked. This case highlights the importance of considering the age and circumstances of the accused in criminal law, particularly in relation to the Sindh Children Act, 1955. The decision reinforces the principle that in situations of conflicting narratives, the benefit of the doubt must favor the accused, emphasizing the judicial system's commitment to fair trial rights and the protection of minors in legal proceedings.... |
| 2001 SLD 2044, 2001 PLC 5 | Writ Petition No 5651 of 2000 , decided on 18.09.2000 | In the case of Writ Petition No 5651 of 2000, the Lahore High Court addressed the termination of employees from Rahwali Sugar Mills. The Court ruled that the employees had been wrongfully terminated without following the principle of 'last come, first go', which is essential in employment law. The employees were found to be under the Punjab Provincial Cooperatives Bank Limited, not the Mills, and thus entitled to protections under the Standing Orders. This case highlights the importance of adhering to procedural fairness and the rights of employees in the context of industrial relations. Key legal principles and precedents were cited, including the Industrial Relations Ordinance and relevant sections of the Constitution of Pakistan. The decision reinforces the necessity for employers to comply with established procedures when terminating employees, ensuring job security and fair treatment in the workplace. This ruling serves as a significant reference for future employment disputes and... |
| 2018 SLD 1247, 2018 CLC 784 | W.P. No. 8675 of 2014 , decided on 15.03.2017 | This case revolves around the constitutional petition challenging the election of Malik Abdul Ghaffar Dogar as a Member of the National Assembly from N.A 148. The petitioner contended that Dogar's educational qualifications were inconsistent across different electoral nominations and that he should be disqualified due to a pending criminal complaint. The Lahore High Court found that the Election Commission's previous rulings did not constitute a court declaration of disqualification, as required under Article 62(1)(f) of the Constitution. The court also ruled that the petitioner's personal motives compromised the integrity of the complaint, leading to a dismissal of the petition. The case highlights the legal standards for electoral qualifications and the weight of voter representation in democratic processes.... |
| 1977 SLD 1634, 1977 PLC 321 | Appeal No. 3 of 1975 , decided on 25.06.1975 | This case revolves around the principles of natural justice as applied in the context of the West Pakistan Employees' Social Security Ordinance, 1965. The Labour Appellate Tribunal addressed the legality of an increase imposed on the Lahore Chemical and Pharmaceutical Works by the Social Security Institution without prior notice or the opportunity to contest the imposition. The decision emphasized the principle of 'audi alteram partem', asserting that no individual should be condemned unheard. The Tribunal's ruling underscores the significance of ensuring that all parties are given a fair chance to present their case before any penalties are enforced, thereby upholding the tenets of fairness in legal proceedings. The case references previous judgments reinforcing these principles, affirming that administrative actions must adhere to the rules of natural justice.... |
| 1978 SLD 96, 1978 SCMR 40 | Criminal Petition for Special Leave to Appeal No. , decided on 25.05.1977 | The case revolves around the acquittal of Muhammad Nazir alias Billa for the murder of Muhammad Fazil. The prosecution's case relied heavily on eyewitness testimony, which later became unreliable as the witnesses resiled from their prior statements. The Supreme Court examined the implications of the Criminal Procedure Code, particularly Section 288, and highlighted the challenges of convicting based solely on transferred statements. The ruling underscores the complexities of evidentiary standards in criminal law, particularly in murder cases where witness credibility is paramount. This case serves as a critical reference for legal practitioners dealing with similar issues of witness reliability and evidentiary sufficiency in criminal proceedings. Keywords: criminal law, murder case, witness credibility, evidentiary standards.... |
| 2007 SLD 3096, 2007 PLJ 451 | Crl. A. No. S-11 of 2005 , decided on 22.08.2006 | In the case of Crl. A. No. S-11 of 2005, the Sindh High Court addressed critical issues surrounding the compromise of criminal charges under the Pakistan Penal Code. The court examined the validity of the prosecution's evidence, particularly concerning the non-appearance of key witnesses. The decision underscored the importance of personal grievances in criminal law, particularly the rights of injured parties to forgive and not pursue charges. The court's ruling reflects a broader understanding of justice and the application of the law, ensuring that the rights of individuals are upheld in the judicial process. The case serves as a significant reference point for future legal proceedings involving compromises in criminal cases, highlighting the delicate balance between legal procedures and personal rights. Keywords such as 'compromise in criminal cases', 'Pakistan Penal Code', and 'Sindh High Court' are trending in legal discussions and can enhance search visibility.... |
| 2016 SLD 2792, 2016 PLC 472, 2016 PLJ 13 | Writ Petition No. 11995 of 2015 , decided on 02.09.2015 | In the case of Writ Petition No. 11995 of 2015, the Lahore High Court dealt with the issue of pension rights for a retired Assistant Professor from the University of Education. The case highlighted significant delays in the processing of her pension, which had not been finalized despite her retirement date of September 10, 2014. The court emphasized that pension is a right acquired in consideration of past services and must be sanctioned timely, in accordance with the West Pakistan Civil Servants Pension Rules, 1963. The decision underscored the responsibilities of public functionaries to adhere to legal requirements regarding pension processing and the consequences of failing to do so, including potential criminal proceedings for negligence. This case serves as a critical reminder of the need for efficiency in handling pension cases and the protection of the rights of retired employees.... |
| 1988 SLD 2377, 1988 SCMR 950 | Criminal Appeal No. 107 of 1984 , decided on 26.03.1988 | In the landmark case of Criminal Appeal No. 107 of 1984, the Supreme Court of Pakistan addressed critical aspects of criminal justice, particularly the reliability of judicial confessions and the burden of proof on the prosecution. The case revolved around the murder of Fiaz Akhtar, where Khizar Hayat was accused. The court analyzed the inconsistencies between the accused's confessional statements and the medical evidence presented. The Supreme Court emphasized the importance of corroborative evidence in criminal cases, especially when the prosecution relies heavily on confessions. The decision to uphold the acquittal highlights ongoing discussions regarding judicial integrity and the necessity of substantial proof in criminal proceedings. This case serves as a pivotal reference for legal practitioners concerning the standards of evidence required in criminal law, particularly in cases involving confessions and the role of motive.... |
| 1976 SLD 454 = (1976) 104 ITR 283 | WRIT PETITION No. 2724 OF 1972 , decided on 14.11.1974 | This case involves the interpretation of the Income-tax Act, 1961, particularly sections 220 and 230 concerning tax clearance certificates and recovery of tax arrears. The petitioner, S. Manickam Chettiar, guaranteed the payment of tax arrears owed by the assessee, S.P. Viswanathan Chettiar, who had significant tax liabilities amounting to Rs. 93,357. The court found that the petitioner could not escape liability despite invoking section 220(7), which allows for certain defenses against tax recovery. The ruling highlighted the importance of fulfilling legal obligations and the binding nature of security bonds in tax matters. The decision emphasizes the doctrine of promissory estoppel, which prevents a party from going back on a promise that was relied upon by another party. This case serves as a crucial reference for tax law practitioners and individuals dealing with tax liabilities, particularly regarding the importance of security bonds and compliance with tax obligations. Understand... |
| 2006 SLD 255, 2006 PTD 148, (2006) 93 TAX 281 | I.T.R. No. 35 of 1997 and I.T.A. No.778 of 2000 , decided on 10.08.2005 | This case revolves around the interpretation of the Income Tax Ordinance, 1979, particularly concerning the levy of surcharge under section 10. The Sindh High Court examined the application of surcharge on the total income as assessed for the assessment years in question. The core argument was whether the surcharge should be based on the income tax and super tax payable or the amount assessed. The court determined that the Income Tax Appellate Tribunal had correctly interpreted the law, asserting that the surcharge is calculated on the total income assessed and not merely on the tax payable after adjustments. This judgment not only clarifies the legal implications of the Income Tax Ordinance but also sets a precedent for similar cases. The decision emphasizes the importance of adhering to statutory provisions while calculating tax liabilities, ensuring that the principles of taxation are applied uniformly and justly.... |
| 1991 SLD 1949 = (1991) 191 ITR 416 | In the case of Frontier Engg. (Prestressed Concrete) P. Ltd. v. Commissioner of Income Tax, the Gauhati High Court addressed the issue of depreciation rates applicable to moulds used in the manufacture of electric poles. The Income-tax Act, 1961, specifically Section 32, was scrutinized to determine the appropriate depreciation allowance for the assessment years 1977-78 to 1982-83. The Income-tax Officer initially granted a thirty percent depreciation rate on the moulds but later amended this to ten percent, which was contested by the assessee. The Commissioner (Appeals) sided with the petitioner, citing similarities between concrete pipes and poles, thus allowing a thirty percent rate. However, the Tribunal reversed this decision, affirming the Income-tax Officer's correction. The Court concluded that the relevant provisions for moulds specifically pertained to pipes and did not extend to poles, affirming the ten percent rate as the correct allowance. This case underscores the importa... | |
| 2000 SLD 1902, 2000 CLC 892 | Writ Petition No.3924 of 1982 , decided on 20.12.1999 | In the case of Writ Petition No.3924 of 1982, the Lahore High Court addressed the issue of an amendment to a plaint challenging the validity of a gift deed. The petitioners sought to include a previously omitted land in Mauza Jalalpur Jagir, which the trial court recognized as an inadvertent error. The court allowed the amendment, emphasizing that it was within the limitations for challenging the gift deed and that the suit was still at an initial stage. The decision underscored the court's authority to permit such amendments to clarify the real issues at stake. The High Court ultimately set aside the lower appellate court's decision, reinforcing the principles of judicial discretion and the necessity of allowing amendments to facilitate justice. This case highlights the importance of procedural flexibility in civil litigation, particularly in matters concerning property rights and the validity of legal documents. The court's ruling contributes to the evolving jurisprudence surrounding... |
| 1957 SLD 111, 1957 PLD 998 | Letters Patent Appeal No. 23 of 1953 , decided on 19.09.1957 | In Lahore High Court's Letters Patent Appeal No. 23 of 1953, the case revolves around the concept of Li'an in Islamic law regarding divorce. The court examined the implications of false accusations of adultery within the context of Muslim personal law. The judges, M. R. Kayani and B. Z. Kaikaus, highlighted that although Li'an traditionally involves an oath and imprecation, the essence of marital dissolution lies in the accusation itself. They noted that forcing a spouse to endure a marriage after such a charge could be deemed intolerable, thus justifying dissolution even without formal adherence to Li'an. This decision is significant in the landscape of family law, particularly in how accusations of infidelity are treated in legal proceedings, ensuring that justice and personal dignity are upheld. Keywords: Li'an, divorce, false accusations, Islamic law, marital harmony, Lahore High Court.... |
| 2016 SLD 984 = 2016 CLC 855 | C.P.Nos.D-3592, D-3627, D-3651, D-3654, D-3713, D- , decided on 28.10.2015 | In the case of constitutional petitions filed before the Sindh High Court, the court addressed the issue of nomination paper rejections for local bodies elections in 2015. The petitioners contended that their nomination papers were wrongly rejected on the basis that their proposers or seconders were not from the same electoral unit. The court analyzed the relevant laws, notably the Sindh Local Councils (Election) Rules, 2015, and the Representation of the People Act, 1976, concluding that the requirement for both proposers and seconders to be from the same electoral unit is a mandatory provision. The court maintained that any substantial defect in the nomination papers, such as the qualification of the proposer or seconder, could not be remedied post-factum. The ruling underscored the importance of compliance with electoral laws to ensure fair and transparent elections, ultimately dismissing the petitions and upholding the decisions of the electoral authorities.... |
| 2014 SLD 2044, (2014) 110 TAX 371, 2015 PTD 877, 2015 PTCL 802 | Const. Petition No. D-4385 of 2014 , decided on 05.09.2014 | In the case of HASCOL PETROLEUM LIMITED vs. FEDERATION OF PAKISTAN, the Sindh High Court addressed the grievances of the petitioner concerning the unlawful detention of its imported goods by Customs Authorities. The petitioner claimed that the detention was based on allegations of importing Pyrolysis Gasoline instead of Motor Gasoline, which was unfounded. The court examined the legal framework under the Customs Act, 1969, and the Oil and Gas Regulatory Authority Ordinance, 2002, particularly focusing on sections regarding the seizure of goods and the rights of importers. The judges highlighted the requirement for lawful procedures to be followed in such cases and recognized the need to avoid harassment of the petitioner during the processing of documentation. With an emphasis on the legal rights of the parties involved and the necessity for adherence to procedural norms, the court ruled to dispose of the petition favorably for the petitioner. This case underscores the importance of co... |
| 2007 SLD 1454, 2007 SCMR 1609 | Civil Petition No.232 of 2007 , decided on 26.03.2007 | This case, Civil Petition No.232 of 2007, adjudicated by the Supreme Court of Pakistan, revolves around the legal confrontation between the Federation of Pakistan and Idrees-Ul-Hassan Usmani. The petitioners, represented by prominent advocates, sought judicial relief on matters pertaining to the administrative actions taken by the government. The court's decision, rendered on March 26, 2007, aimed to uphold the principles of justice and equity while ensuring that the rights of the citizens are safeguarded in accordance with the law. The case highlights significant legal precedents and the role of the judiciary in maintaining the rule of law in Pakistan. Keywords such as 'Supreme Court of Pakistan', 'legal rights', 'judicial review', and 'administrative law' are crucial for understanding the implications of this case in the broader context of Pakistani jurisprudence.... |
| 2000 SLD 891, 2000 SCMR 1058, 2000 SLD 1303 | Civil Petition for Leave to Appeal No. 1821-L of 1 , decided on 23.11.1999 | This case revolves around the legal principles concerning the transfer of property, specifically regarding oral sales and the onus of proof. It highlights the significance of the Limitation Act in challenging sale transactions within a specified period. The ruling emphasizes the necessity of proper legal representation and the implications of misrepresentation in property dealings. Furthermore, it underscores the importance of understanding the procedural laws outlined in the Civil Procedure Code and the Specific Relief Act. The decision not only addresses the particularities of this case but also serves as a precedent, reaffirming the judiciary's stance on the burden of proof in disputes involving property transactions. Legal professionals should note the implications of this case on future property disputes and the critical nature of adhering to procedural requirements in civil litigation.... |
| 2017 SLD 65, 2017 SCMR 1801 | Civil Appeals Nos. 319 to 323 of 2006, 86-K and 87 , decided on 22.02.2017 | This case involves the Karachi Development Authority and MST. Hawa Bai concerning the commercialization of properties in Karachi. The Supreme Court's ruling clarified the legal standing on commercialization fees for properties that were previously residential but have been converted into commercial use. The court highlighted the importance of paying applicable fees and established that the High Court's decisions based on a prior leave refusing order lacked binding authority. The decision emphasizes the need for proper evaluation of fees based on individual cases, thereby ensuring lawful compliance in the commercialization process. This ruling is vital for property owners in urban areas undergoing commercialization, setting a precedent for future cases regarding property rights and commercialization in Pakistan.... |
| 2017 SLD 2713 = 2017 PCRLJ 1264 | Criminal Appeal No. 84-J of 2016 , decided on 19.12.2016 | In the case of Muhammad Aslam vs The State, the Lahore High Court addressed critical issues surrounding the rights of the accused under the Criminal Justice system in Pakistan. The appellant was convicted for possession of narcotics under the Control of Narcotics Substances Act, 1997, specifically section 9(c). This case emphasized the importance of the right to a fair trial, particularly the right to cross-examine witnesses, which is a fundamental aspect of due process. The court highlighted that the trial court's failure to appoint a defense counsel for the appellant, especially when the accused had not engaged one, constituted a violation of his rights as per Article 10-A of the Constitution of Pakistan. This ruling reinforces the necessity of ensuring that all accused individuals have access to legal representation, and it serves as a reminder of the judicial system's obligations to uphold the principles of justice and fairness. The decision to remand the case back to the trial cou... |
| 2001 SLD 2297, 2001 CLC 63 | Constitutional Petition No.1146 and Miscellaneous , decided on 16.05.2000 | In this case, the Sindh High Court addressed a constitutional petition regarding the cancellation of plots purchased by the petitioner at an auction. The petitioner had paid half of the required occupancy value but did not receive the allotment order in a timely manner, leading to the cancellation of the plots without proper notice. The court emphasized the importance of due process and fairness, especially given the rising value of the plots. The petitioner was ultimately directed to pay an additional fee to secure possession. This case highlights issues related to auction procedures, administrative negligence, and the rights of bidders in property transactions.... |
| 1967 SLD 492, (1967) 66 ITR 522 | D-2741 of 1967 , decided on 01.01.1967 | In this landmark case from 1967, the Gujarat High Court addressed significant issues regarding the taxation of income arising from a joint venture. The case involved the interpretation of the Income-tax Act, 1961, and its sections related to income assessment. The court examined whether profits from shares taken over by the assessee were to be considered as income or capital. The judgment emphasized the importance of properly interpreting statements of account and highlighted the distinction between capital receipts and assessable income. This case is crucial for understanding the taxation of joint ventures and the treatment of capital gains in income tax assessments. Keywords: Income-tax Act, joint venture, capital receipts, assessable income, Gujarat High Court, taxation law.... |
| 2015 SLD 2246, 2015 MLD 1228 | C.R. No. 123-A of 2013 , decided on 21.03.2014 | This case revolves around the interpretation and application of the Khyber Pakhtunkhwa Pre-emption Act, particularly Section 13, which emphasizes the necessity for immediate action by a pre-emptor upon learning of a sale. The petitioner, Saadullah Khan, claimed a right of pre-emption over a property sold to Sabir Khan but failed to demonstrate that he acted promptly as required by law. The case highlights the critical importance of timely notification and actions in pre-emption claims, reinforcing that any delay can lead to the extinguishment of such rights. The decision underscores the legal principle that pre-emption rights must be exercised immediately, and the courts are strict in their adherence to these procedural requirements. The case provides valuable insights for legal practitioners regarding the nuances of property law and pre-emption rights, making it a significant reference point for future cases in similar contexts.... |
| 2015 SLD 277 = 2015 PLC 151 | Civil Appeals Nos. 207-K to 249-K of 2013 , decided on 07.02.2014 | The Supreme Court of Pakistan addressed a significant case involving the termination of civil servants in the Education and Literacy Department of the Government of Sindh. The case arose from multiple appeals against termination orders issued by an officer who was not competent to do so. The court ruled that such termination orders were void and without lawful authority, thereby allowing the appeals of the respondents. This case underscores the importance of legal authority in administrative decisions and the protection of civil servants' rights. It also sheds light on the implications of appointing individuals to higher positions on an 'Own Pay and Scale Basis' without proper legal backing. The judgment serves as a crucial reference for similar cases in the future, emphasizing adherence to established legal frameworks and the rights of civil servants.... |
| 2024 SLD 3372 | ITA NO. 358/LB/2023 , decided on 23.01.2024 | This case revolves around the appeal filed by M/s. Shaheen Chemist against the Commissioner of Income Tax (CIR), RTO, Rawalpindi. The Appellate Tribunal Inland Revenue in Islamabad convened on January 23, 2024, to hear the case. The primary legal framework governing this case is the Income Tax Ordinance, 2001, especially Section 131, which pertains to tax compliance and obligations. The Tribunal, presided over by MIAN ABDUL BASIT, examined the evidence and arguments put forth by both parties. The appellant, represented by Mr. Atif Waheed Advocate, contended that there were discrepancies in the tax assessments made by the CIR. Conversely, the respondent, represented by Mr. Muhammad Hayat D.R., defended the assessment's validity. The Tribunal's decision highlighted the importance of adhering to tax laws and the implications of non-compliance. This ruling serves as a significant precedent in the realm of tax law, emphasizing the need for businesses to maintain accurate and transparent fin... |
| 1998 SLD 1400, 1998 PLC 504 | Writ Petition No. 57 of 1996 , decided on 14.05.1997 | This case involves a legal dispute concerning the selection of Kanungo candidates in the North-West Frontier Province, governed by the Civil Servants (Appeal) Rules and the Kanungo Services Rules. The petitioner, Alamgir Khan, challenged the order of the Senior Member of the Board of Revenue which accepted a second departmental appeal filed by other civil servants after their initial appeal had been dismissed. The High Court found that there was no provision for a second appeal in the relevant laws and deemed the Senior Member's order to be made without authority. The decision reinforces the procedural integrity of civil service appeals and the jurisdiction of the High Court under the Constitution. This ruling is significant for civil servants and legal practitioners as it highlights the legal frameworks governing civil service promotions and the importance of following proper legal channels for grievances.... |
| 1995 SLD 576, 1995 SCMR 338 | Human Right Case No. 5 of 1993 , decided on 12.04.1994 | This landmark case addressed the expulsion of students from Punjab University, Lahore, highlighting the intersection of educational rights and human rights as protected under the Constitution of Pakistan. The Supreme Court's decision to accept the students' unconditional apology illustrates a commitment to upholding the dignity of educational institutions while recognizing the need for fair treatment of students. The ruling serves as a precedent for similar cases involving student rights and institutional authority. Keywords: educational rights, human rights, Supreme Court of Pakistan, student expulsion, constitutional law, Punjab University.... |
| 2007 SLD 1758, 2007 PLJ 141 | Crl. As. Nos. 899, 1090, Crl. Rev. No. 625 and M.R , decided on 17.05.2005 | This case revolves around a violent incident between two neighboring parties that escalated into a serious confrontation resulting in death and injuries. The Lahore High Court reviewed the evidence meticulously, highlighting the absence of animosity prior to the incident. The court emphasized that the complainant party's actions triggered the altercation. The medical evidence presented indicated that both sides sustained injuries, which supported the defense's claim of self-defense. The court ultimately ruled in favor of the appellants, underscoring the importance of context in assessing liability in violent encounters.... |
| 1984 SLD 824 = (1984) 149 ITR 341 | WRIT PETITION Nos. 3306 AND 3028 OF 1978 , decided on 23.01.1979 | This case involves the Madras High Court's decision on the jurisdiction of the Income-tax Officer in relation to amounts decreed by civil courts. The Tamilnadu Farmers Service Co-operative Federation faced scrutiny from the Income-tax Department regarding its financial dealings. The petitioners, who had obtained decrees against the Federation, contested the ITO's authority to summon witnesses and question the nature of the decreed amounts. The court ruled that the ITO has the right to investigate, and civil court decrees do not preclude tax assessments. This decision highlights the distinction between civil court judgments and tax authorities' assessments, affirming the ITO's investigative powers under the Income-tax Act. Keywords: Income-tax Act, jurisdiction, Income-tax Officer, civil court decrees, tax assessments, legal representation.... |
| 1997 SLD 806, 1997 SCMR 1363 | Civil Petition No. 370 of 1995 , decided on 30.01.1996 | This case revolves around the interpretation of seniority among civil servants as it relates to compulsory military service. The dispute arose when a civil servant claimed seniority over another based on the application of Section 9-A of the Compulsory Service in Armed Forces Ordinance, which was contested in the Federal Service Tribunal. The Tribunal ruled in favor of the respondent, granting him seniority for the period he served in the army. The petitioner challenged this ruling, arguing that the Ordinance did not apply to his service under P.O.F. The Supreme Court's decision to grant leave to appeal indicates the importance of clarifying the application of this law and its implications on civil service seniority. This case highlights the complexities of employment law, particularly regarding military service and civil servant rights, making it significant for future cases involving similar issues.... |
| 1991 SLD 631, 1991 PTD 705 | Wealth-tax Reference No.6 of 1981 , decided on 18.08.1988 | This case revolves around the principles of wealth tax assessment and the validity of prior findings in subsequent years. The Gauhati High Court addressed the complexities of ownership and loans between spouses under the Wealth Tax Act, 1957, and the Income Tax Act, 1961. It emphasized that earlier assessments should hold unless new facts emerge, highlighting the importance of maintaining justice and certainty in tax proceedings. The decision clarifies that tax authorities cannot arbitrarily change findings without just cause, ensuring fairness in assessments. This ruling is crucial for understanding tax law and the treatment of familial financial transactions in wealth tax assessments.... |
| 2019 SLD 2371, 2019 PLJ 425 | Crl. A. No. 466 of 2017 , decided on 28.02.2018 | This case revolves around the conviction of the appellant for the murder of Muhammad Yaseen under sections of the Pakistan Penal Code. The evidence presented was compelling, including eyewitness testimony and medical reports that corroborated the timeline of events. The court emphasized the importance of the ocular evidence and the recovery of the murder weapon, which linked the appellant directly to the crime. The ruling reflected the court's rigorous standards for establishing guilt in murder cases, particularly emphasizing the need for clear and consistent evidence. The appeal was dismissed as the court found that the prosecution had established the appellant's guilt beyond a reasonable doubt, reinforcing the legal principles surrounding murder charges in Pakistan. This case is significant in understanding how circumstantial evidence and witness credibility play crucial roles in judicial outcomes.... |
| 2004 SLD 2326 = (2004) 268 ITR 417 | IT REFERENCE NO. 253 OF 1999 , decided on 06.04.2004 | The case revolves around the interpretation of section 32 of the Income-tax Act, 1961, focusing on the eligibility of partners in a registered firm to claim unabsorbed depreciation. The Kerala High Court determined that partners could set off unabsorbed depreciation against their income even if the firm was inactive during the relevant year. This ruling aligns with the majority stance taken by various High Courts, which assert that the need for the firm's existence during the previous year is not a prerequisite for claiming such depreciation. This decision is significant for taxpayers and legal practitioners as it clarifies the treatment of unabsorbed depreciation allowances, ensuring that partners are not deprived of benefits due to the firm's closure. The judgment underscores the principle that taxation laws should favor the taxpayer when interpretations are ambiguous, thus providing a precedent for similar cases in the future.... |
| 1988 SLD 2581, 1988 SCMR 1369 | Civil Petition for Special Leave to Appeal No. 182 , decided on 16.05.1988 | In this case, the petitioner, Muhammad Aslam, sought special leave to appeal after failing to deposit pre-emption money within the required timeframe. The trial court had initially granted him a decree, but due to the late deposit, he lost the case. His subsequent appeals were dismissed by the Lahore High Court and the Supreme Court of Pakistan upheld this decision. The case revolves around the Punjab Pre-emption Act, 1913, specifically Section 21, which outlines the requirements for pre-emption suits. The Supreme Court found no merit in the petitioner's explanation for the delay, affirming the lower courts' rulings. This case highlights the importance of adhering to procedural requirements in legal proceedings, particularly in pre-emption cases, where timing can critically affect the outcome. The decision underscores the judiciary's role in maintaining the integrity of legal processes. Keywords: Punjab Pre-emption Act, Supreme Court of Pakistan, legal procedures, pre-emption suits.... |
| 2010 SLD 2740, 2010 PLD 47 | Civil Review Petition No. 4 of 2007 , decided on 04.05.2010 | In the case of Civil Review Petition No. 4 of 2007, the Supreme Court (AJ&K) addressed the powers of review under the Azad Jammu and Kashmir Interim Constitution Act and related laws. The primary issue was whether an alleged exchange deed constituted a valid exchange or a sale. The court found that the essential elements of an exchange—mutual transfer of ownership—were absent. This case highlights the importance of adhering to legal requirements for property transactions and underscores the court's role in correcting errors in previous judgments. Keywords include 'property law', 'review petition', 'exchange vs sale', and 'legal rights'. The decision reinforces the court's commitment to ensuring justice and adherence to legal standards, making it significant in the realm of property disputes.... |
| 2022 SLD 1535, 2023 SCMR 1856, (2023) 128 TAX 461, 2024 PTCL 322 | Civil Petitions No.1842-L & 1843-L of 2022 , decided on 11.11.2022 | This case revolves around the allegations made by the Commissioner Inland Revenue against M/S RYK Mills regarding the short levy of Federal Excise Duty (FED) on local supplies of white crystalline sugar. The petitioner department claimed that RYK Mills charged only 0.5% instead of the required 8%, leading to a shortfall in duty collection. The legal proceedings involved multiple appeals and rectification applications, eventually reaching the Supreme Court. The Court underscored the necessity of a proper show cause notice, highlighting the principles of natural justice and the right to a fair trial. The judgment emphasized that without clear allegations, the adjudication process becomes flawed. The decision reinforced the importance of due process in tax matters, ensuring that parties are given a fair opportunity to respond to allegations against them. The ruling serves as a critical reference for similar cases in taxation and administrative law, stressing the need for transparency and ... |
| 1989 SLD 690, 1989 SCMR 664, 1989 SLD 1246 | Civil Petition No.334-K of 1988 , decided on 12.12.1988 | In the case of JAN MUHAMMAD vs. Mst. BASHIRAN BEGUM, the Supreme Court of Pakistan dealt with an appeal concerning the ejectment of a tenant under the Sind Rented Premises Ordinance, 1979. The case highlights the legal framework governing rental disputes in Pakistan, particularly the rights of landowners to reclaim possession of their property for personal use. The Supreme Court upheld the concurrent findings of the lower courts, which established that the landlady had a legitimate claim to the premises. This ruling serves as a significant precedent in tenant-landlord disputes, reinforcing the judiciary's role in interpreting rental laws and the necessity for tenants to understand their rights and obligations under such ordinances. Keywords such as 'rental law', 'tenant rights', 'landlord eviction', and 'Supreme Court decisions' are crucial for legal professionals and individuals involved in similar disputes, providing insights into the evolving legal landscape regarding property right... |
| 2016 SLD 1444, 2016 MLD 395 | Cr. M. No. 122 in Cr. A. No. 138-M of 2015 , decided on 13.07.2015 | In the case adjudicated by the Peshawar High Court, the petitioner, Muhammad Arif, faced conviction under the Pakistan Penal Code for the murder of his father, Shah Zamin. Despite being implicated, the FIR lodged by the father did not mention him, raising questions about the validity of the conviction under Sharia law, which stipulates that only legal heirs can file charges for murder. The High Court, taking into account the juvenile status of the petitioner and the procedural discrepancies, ruled in favor of granting bail until the appeal's resolution. This judgment highlights the intersection of criminal law and Sharia principles, emphasizing the necessity of proper legal representation and adherence to established legal frameworks in juvenile cases. The case underscores the importance of due process and the rights of juveniles in the legal system.... |
| 2023 CLC 738 = 2023 SLD 1466 | S.A.O. No.77924 of 2019 , decided on 13.10.2022 | In the case of S.A.O. No.77924 of 2019, the Lahore High Court addressed issues related to tenancy under the Punjab Urban Rent Restriction Ordinance (VI of 1959). The appellant, Rana Muhammad Ahmad Tahir, contested an eviction order on grounds of willful default in rent payment. The court scrutinized the relationship between landlord and tenant, emphasizing that tenants must be aware of statutory obligations, including rent increases every three years. The court ruled that the appellant's failure to pay rent and to comply with legal requirements warranted dismissal of the appeal. This case highlights key aspects of tenancy law, particularly the consequences of non-compliance with rental obligations and the procedural aspects of eviction under the Ordinance. Keywords such as 'eviction order', 'tenancy law', 'Punjab Urban Rent Restriction Ordinance', 'willful default', and 'statutory rent increase' are critical in understanding the legal context and implications of this decision.... |
| 2000 SLD 2169, 2000 PLD 349 | Intra-Court Appeals Nos. 848, 902, 908 to 923, 926 , decided on 07.12.1999 | This case illustrates the critical legal principles surrounding the jurisdiction of the Water and Power Development Authority (WAPDA) in relation to tariff adjustments under the Regulation of Generation, Transmission And Distribution of Electric Powers Act, 1997. The Lahore High Court's decision on December 7, 1999, emphasized that WAPDA, as a licensee, could not alter tariffs without following the established legal framework. The court found that the withdrawal of Tariff 'J' was executed without proper authority and due process, thus violating the rights of industrial consumers. The ruling reiterated the importance of legal compliance, the right to a fair hearing, and the need for regulatory bodies to operate within their legal boundaries. This case serves as a vital reference point for ongoing discussions about utility regulation and consumer rights in Pakistan, particularly in the energy sector, which continues to evolve amidst increasing demand and regulatory scrutiny.... |
| 2023 SLD 6854, 2023 PLJ 660 | Crl. Rev. No. 03-K of 2022 , decided on 03.02.2023 | The case of FAHEEM vs. STATE highlights the critical importance of reliable evidence in criminal proceedings. The Federal Shariat Court's decision to acquit the petitioner underscores the necessity for the prosecution to establish its case beyond a reasonable doubt. Key issues included the questionable handling of evidence related to the alleged possession of raw wine, procedural lapses in witness testimonies, and the failure to present corroborative evidence. This case serves as a vital reminder of the legal principle that any reasonable doubt about an accused's guilt must benefit the accused. It reinforces the standards of evidence required in criminal law, making it a significant reference for future cases involving similar legal principles.... |
| 1976 SLD 196, 1976 SCMR 141 | C.P. No. 670 of 1975 , decided on 23.12.1975 | In the case of Haji Jan Muhammad vs Ghulam Ghaus and others, the Supreme Court of Pakistan addressed critical issues of tenancy law, particularly focusing on the implications of the West Pakistan Urban Rent Restriction Ordinance and the Transfer of Property Act. The petitioner, Haji Jan Muhammad, was a statutory tenant who faced eviction due to non-payment of rent. The decision emphasized the importance of adhering to legal obligations under tenancy agreements and clarified that mere occupation of premises does not equate to part performance if no rent is paid. This case is significant for tenants and landlords alike as it underscores the legal ramifications of defaulting on rent and the principle of part performance in property law. The ruling serves as a precedent for future cases involving similar circumstances, making it a crucial reference point in the realm of tenancy law.... |
| 2017 SLD 2189, 2017 YLR 902 | Crl. Misc. No. 6957-B of 2016 , decided on 04.07.2016 | In the case of Crl. Misc. No. 6957-B of 2016, the Lahore High Court addressed serious allegations against Muhammad Naseer, who was charged with the abduction and rape of his step-mother, Mst. Safia Bibi. The court's decision, rendered by Justice Shahid Hameed Dar on July 4, 2016, highlighted the gravity of the offenses under sections 365, 496-A, and 376 of the Penal Code, as well as section 497 of the Criminal Procedure Code. The court considered the implications of the relationship between the petitioner and the complainant, emphasizing that the term 'mother' applies to both biological and step-mothers, and thus the actions of the petitioner were deemed highly immoral and unacceptable. The court also noted the threats made by the petitioner to Mst. Safia Bibi and the context of family dynamics, which played a critical role in the proceedings. The ruling serves as a significant example of the judiciary's stance on family-related offenses and the protection of vulnerable individuals wit... |
| 2008 SLD 2632 = 2008 PLD 215 | Criminal Bail Applications Nos. 1071, 1009 and 986 , decided on 07.03.2008 | This case involves the Sindh High Court's decision regarding several Criminal Bail Applications linked to a robbery case under the Pakistan Penal Code. The applicants sought bail citing lack of evidence and unlawful detention. The court analyzed the facts, including the absence of direct involvement of the applicants in the robbery, which involved the unlawful seizure of goods from a transport vehicle. The court noted that the recovery of stolen items was not attributed to the applicants and emphasized the need for a thorough inquiry into the allegations. The decision underscores the importance of legal representation and the rights of individuals against wrongful accusations. The case highlights critical issues surrounding pre-arrest and post-arrest bail within the framework of criminal law, making it significant for legal practitioners focusing on criminal defense and bail applications.... |
| 2007 SLD 2752, 2007 CLD 1552 | F.A.O. No.282 of 2003 , decided on 01.11.2006 | In the case of F.A.O. No.282 of 2003, the Lahore High Court dealt with an appeal regarding the setting aside of an ex parte decree issued against the appellant, Naseem Ullah Khan, by the Banking Court. The appellant contested the decree on the basis that he was not residing at the address where he was served, claiming that the United Bank Limited was aware of his new address. However, the court found that all modes of service had been duly followed according to the relevant banking laws. The court emphasized the principle that a debtor must keep the creditor informed of any changes to their address, which the appellant failed to do. The appeal was ultimately dismissed, affirming the validity of the original decree and the processes followed by the bank. This case highlights the importance of maintaining communication between debtors and creditors and adhering to legal obligations regarding service of process in financial disputes.... |
| 2024 SLD 2776, 2024 SCMR 614 | C.M.A. No.145-Q of 2022 in Civil Petition No. 61-Q , decided on 21.12.2023 | In the case of Muhammad Saleem vs. Government of Balochistan, the Supreme Court of Pakistan addressed the issue of lien in civil service law. The petitioner, Muhammad Saleem, sought to restore his lien against the post of Junior Scale Stenographer after his appointment in NADRA. The court examined the legal definitions and implications of 'lien' under the Civil Servants (Confirmation) Rules, 1993, and the Balochistan Civil Servants (Confirmation) Rules, 2012. It concluded that the petitioner forfeited his lien when he accepted a position in an autonomous body, which constitutes a significant change in employment status. The ruling emphasized the importance of clarity in civil service regulations and the legal framework governing appointments and employment transitions. This case highlights critical aspects of civil service rights and the procedural adherence required in public administration.... |
| 1985 SLD 863, 1985 SCMR 1553 | Civil Appeals Nos. 93 and 94 of 1985 , decided on 26.05.1985 | This case revolves around the interpretation of qualifications for candidates in the Senate elections under the Senate (Election) Act, 1975. The Supreme Court of Pakistan examined the appeals of IHSANUL HAQ PIRACHA and others who were declared unqualified by the Election Tribunal as technocrats. The Court focused on the definition of 'technocrat' and the implications of such qualifications on the electoral process. By temporarily suspending the Tribunal's decision, the Court aimed to prevent unnecessary expenditure and ensure representation for the Punjab Province in the Senate. The ruling underscores the importance of clear legal definitions and qualifications in the electoral framework, highlighting the balance between adherence to the law and the practical implications of election outcomes.... |
| 2020 SLD 1679, 2020 CLC 1599 | Constitution Petition No. S-830 and M.A. No. 2021 , decided on 03.10.2019 | This case pertains to eviction proceedings under the Sindh Rented Premises Ordinance, 1979, where the tenant challenged the validity of the authority of the attorney representing the landlady. The court emphasized that the tenant cannot question the agency as it is a matter between the principal and the attorney. The decision reinforces the importance of adhering to the Powers-of-Attorney Act, 1882. The ruling clarifies that as long as the Power of Attorney is compliant with the law, eviction proceedings remain valid. This case highlights key legal principles regarding power of attorney and tenant rights, making it significant for legal practitioners in landlord-tenant disputes.... |
| 2023 SLD 6710 | CIVIL APPEAL NO.1032 OF 2018 | In the landmark case of Civil Appeal No. 1032 of 2018, the Supreme Court of Pakistan addressed the complexities surrounding the Sales Tax Act of 1990, particularly Section 47. This case involved the Commissioner Inland Revenue Zone-IV, Large Taxpayer Unit, Karachi, and M/s Al-Abid Silk Mills Ltd., focusing on the enforcement of tax laws and the responsibilities of entities under the Act. The court's decision is pivotal, reiterating the importance of compliance with tax regulations and setting a precedent for future tax disputes. The judges highlighted the critical role of tax authorities in maintaining fiscal discipline and ensuring that businesses adhere to the legal requirements set forth in the Sales Tax Act. This ruling not only clarifies the legal expectations for taxpayers but also reinforces the mechanisms available for the government to collect due taxes efficiently. As businesses navigate the evolving landscape of tax regulations, this case serves as a crucial reference point ... |
| 2007 SLD 3091 = 2007 PLJ 502 | Crl. Misc. No. 3227-B of 2006 , decided on 08.11.2006 | In the case of Crl. Misc. No. 3227-B of 2006, the Lahore High Court dealt with a complex situation involving a violent incident where 67 individuals were accused of various crimes, including murder and robbery. The petitioners sought bail, arguing that the case was based on false allegations and that the injuries claimed by the complainant were exaggerated. The court analyzed the nature of the incident, noting that it appeared to be a free fight stemming from an electoral dispute. Importantly, the court highlighted that several co-accused had already been granted bail, establishing a precedent for the petitioners. Ultimately, the court ruled that the petitioners were entitled to bail, emphasizing the need for further inquiry into the case. The decision reflects the importance of careful examination of evidence and the rights of the accused within the legal framework, as well as the potential for injustices in cases with numerous parties involved.... |
| 1978 SLD 823, (1978) 115 ITR 659 | ITR No. 172 of 1974 , decided on 19.04.1978 | In the case of Commissioner of Income Tax v. Delhi Cloth & General Mills Co. Ltd., the Delhi High Court examined the deductibility of expenses incurred by the D.C.M. Group in organizing annual hockey and football tournaments. The court determined that these expenditures were entirely for business purposes, aligning with the provisions of the Income-tax Act, 1961, and the Indian Income-tax Act, 1922. The court noted that such tournaments not only improved the company's advertising visibility but also served as a recreational amenity for employees, thus furthering business interests. This case underscores the importance of understanding what constitutes business expenditure and highlights the legal principles governing deductibility in commercial contexts. Keywords: business expenditure, tax law, deductible expenses, Income-tax Act, advertising value.... |
| 2009 SLD 2098, (2009) 309 ITR 263, (2009) 177 TAXMAN 21 | IT APPEAL NO. 511 OF 2007 , decided on 15.09.2008 | This case revolves around the interpretation of sections 148 and 150 of the Income-tax Act, 1961, concerning the issuance of assessment notices for income escaping assessment. The Punjab and Haryana High Court examined the appeal stemming from notices issued to the assessee, Smt. Shobha Rani Shah, under section 148 for the assessment years 1993-94 to 1997-98. The core issue was whether the notices were barred by limitation, given the effective date for invoking section 150(1) was determined to be the date of probate of the assessee's mother. The High Court upheld the Tribunal's finding that the notices for the year 1993-94 were invalid due to limitations but valid for subsequent years. This decision emphasizes the importance of understanding the procedural aspects of tax assessments and the implications of probate in tax law. Key terms include 'Income Tax Appeal', 'Limitation', 'Tax Assessment', 'Probate', and 'High Court Decision'.... |
| 2023 SLD 7097, 2023 PLJ 1 | C.A. No. 49 of 2020 , decided on 07.07.2022 | This case revolves around the determination of seniority of civil servants in the Azad Jammu and Kashmir region. Syed Mumtaz Hussain Kazmi, who was appointed as an Assistant Commissioner, challenged the Service Tribunal's decision regarding his seniority position relative to his batch fellows. The High Court analyzed the application of Rule 8 from the Azad Jammu and Kashmir Civil Servants (Appointment, Terms and Conditions of Service) Rules, 1977. The case highlights the legal intricacies involved in public service appointments, seniority rules, and the impact of court directives on administrative decisions. It underscores the necessity for clarity in recruitment processes and the implications of selection timelines on civil servant status. The ruling reinforces the principle that seniority is determined by the date of regular appointment, particularly when earlier selections are concerned. Legal practitioners and candidates in public service should take note of this judgment as it del... |
| 1958 SLD 227 = (1958) 33 ITR 435 | A.F.O.O No. 79 OF 1956 , decided on 06.03.1957 | This case revolves around the interpretation of the Income-tax Act regarding the assessment of income of a dissolved firm. The key issue was whether the Income-tax Officer could assess the income of a firm after its dissolution or if the assessment could only be made on the individual partners. The court found in favor of the respondent, ruling that assessments post-dissolution must be conducted on the partners who were part of the firm at the time of dissolution, thereby protecting the legal interests of individual partners. The decision is significant for understanding tax obligations for partnerships and the importance of proper legal notices in tax assessments. This ruling reinforces the principle that the legal identity of the firm ceases to exist post-dissolution, hence assessments should target individual partners. This case is critical for tax law practitioners and firms navigating dissolution processes, highlighting the need for precise legal procedures to avoid invalid assess... |
| 2022 SLD 1547, 2022 PLJ 248 | C.R. No. 211935 of 2018 , decided on 08.09.2021 | In the case C.R. No. 211935 of 2018, the Lahore High Court dealt with a revision petition concerning the assessment of market value for a commercial plot in Lahore. The petitioner, Muhammad Saif Ullah, challenged the decisions of the Civil Judge and Additional District Judge, which dismissed his objection petition against the LDA's assessment. The main contention was that the assessment was based on an inflated market price not reflective of the actual value of the plot as of 2003. The court found that the petitioner failed to substantiate claims of any malfeasance in the LDA's assessment, and the concurrent findings of the lower courts were upheld. The ruling emphasized the importance of adhering to legal standards in property valuation and the limitations of revisional jurisdiction under the Civil Procedure Code. This case highlights critical issues in property law, particularly in commercial real estate assessments, and serves as a precedent for future disputes involving valuation a... |
| 2006 SLD 2781, 2006 SCMR 1727 | Jail Petition No.445 of 2004 , decided on 08.03.2006 | In the case of Jail Petition No.445 of 2004, the Supreme Court of Pakistan addressed a double murder incident that occurred in broad daylight. The petitioner, Muhammad Sajid, was convicted for the murders of Muhammad Ramzan and Saim Raza, as well as for injuring others. The Court reviewed the evidence, including the testimony of eyewitnesses and medical reports, which corroborated the prosecution's claims. The Court found no grounds for false implication, noting the absence of prior enmity between the parties. The relationship of the witnesses to the deceased did not undermine their credibility, as their accounts were consistent and supported by physical evidence, including the recovery of a blood-stained dagger. The Supreme Court affirmed the lower courts' decisions and dismissed the petition, emphasizing the thoroughness of the trial and the sufficiency of the evidence presented. This case highlights the importance of eyewitness testimony and the role of physical evidence in securing... |
| 1980 SLD 1480, 1980 PLC 571 | Appeal No. 6 of 1979 , decided on 07.06.1979 | The case revolves around the retirement of civil servant Anwar Ali under section 13(1) of the Sind Civil Servants Act, 1973. The Service Tribunal, comprising Chairman Ghulam Rasool Shaikh and members Abdul Kadir and G. A. Mughal, ruled that the retirement process did not require an inquiry, as it is not tantamount to a penalty or removal from service, and does not carry any stigma. This decision is crucial for understanding the rights of civil servants regarding their retirement and the powers of competent authorities in such matters. The ruling emphasizes the importance of public interest in determining whether civil servants should continue in service after completing 25 years. The tribunal referenced the precedent set by the Supreme Court in PLD 1970 SC 98, establishing the principle that civil servants can only appeal their retirement if they can prove an abuse of power. This case is significant for civil service law in Pakistan and underlines the legal framework surrounding civil ... |
| 2023 SLD 50 = (2023) 127 TAX 49 | C.P. No. D-4942 of 2022 , decided on 30.12.2022 | In the case of C.P. No. D-4942 of 2022, the Sindh High Court addressed the legal challenges posed by petitioners regarding the imposition of a Capital Value Tax on foreign assets under the Finance Act, 2022. The petitioners contended that the Parliament lacked the authority to levy taxes on immovable properties situated outside Pakistan, referencing Articles 141 and 142 of the Constitution. The court examined the jurisdiction of Parliament to legislate on foreign assets and concluded that the foreign assets declared in wealth statements could indeed be subjected to taxation. The ruling highlights the balance between legislative powers and constitutional limits, affirming the government's ability to tax residents on their global assets, thereby ensuring compliance with tax laws. This case underscores the importance of understanding tax obligations for residents with foreign holdings and the legal frameworks governing such matters.... |
| 1974 SLD 686, (1974) 97 ITR 356 | TAX CASE No. 116 OF 1968 (REFERENCE No. 45 OF 1968 , decided on 17.06.1974 | In the landmark case of A. Shanthi Nainar & Sons v. Commissioner of Income tax, Madras, the Madras High Court addressed key issues surrounding the renewal of registration for a partnership firm under the Income-tax Act, 1961. The case revolved around the interpretation of Section 184(7) and the validity of partnership deeds amid familial changes. The court concluded that the earlier partnership deed had not been modified despite a partial partition in the family of one of the partners, 'N'. This case serves as a critical reference for legal practitioners navigating partnership law and tax implications. Keywords: partnership registration, Income-tax Act, legal interpretation, family partition, Madras High Court, partnership deed.... |
| 2012 SLD 1643, 2012 PLC 263 | D-587 of 2011 , decided on 03.06.2012 | This case revolves around the authority of the Prosecutor-General of Sindh in relation to the transfer and posting of members of the Sindh Criminal Prosecution Service. The Supreme Court of Pakistan addressed the legal framework established by the Sindh Criminal Prosecution Service (Constitution, Functions and Powers) Act (IX of 2010) and clarified that the powers of transfer and posting are vested in the Sindh Government, ensuring the independence of the prosecution service from executive control. The court's decision underlines the importance of maintaining a separation of powers within the legal system, particularly in the context of criminal prosecution, where impartiality and independence are crucial for justice. The ruling dismisses the petitioners' claims and affirms the application of the Sindh Civil Servants Act, 1973, where applicable, while establishing that members of the prosecution service are public servants but not civil servants. This decision reinforces the legislativ... |
| 1989 SLD 2350, 1989 PLC 707 | LHR-245 of 1988 , decided on 04.07.1988 | This case revolves around the entitlement of an employee of Pakistan Railways to 55% running allowance during the encashment of Leave Preparatory to Retirement (L.P.R.) benefits. The Labour Appellate Tribunal ruled in favor of the respondent, Hakim Ali Khan, who contended that he should receive this allowance despite having remained on duty instead of availing L.P.R. The tribunal highlighted that the relevant rules and previous gazette notifications clearly support the claim for the running allowance. The decision underscores the importance of understanding employee rights under the Industrial Relations Ordinance and the Pakistan Railways Establishment Code, reflecting the ongoing discourse around employee benefits and entitlements in the public sector. This case serves as a significant reference for similar disputes regarding leave and allowances in governmental organizations.... |
| 1981 SLD 402, 1981 SCMR 718 | Civil Petition for Special Leave to Appeal No. 277 , decided on 05.05.1979 | This case revolves around a civil petition for special leave to appeal concerning a stay order issued by the Lahore High Court. The petitioners challenged the resumption of their land by the Thal Development Authority, seeking interim relief to maintain possession. The High Court's order required the petitioners to furnish security for mesne profits, which they failed to do. Instead, they provided an affidavit, leading to the vacation of the stay order. The Supreme Court upheld the High Court's decision, illustrating the significance of compliance with court orders and the discretionary power of the courts in handling such matters. The ruling underscores the procedural requirements in legal proceedings, emphasizing the necessity for clear communication and adherence to judicial directions. This case highlights important aspects of property rights and the legal obligations of parties involved in litigation, making it a significant reference for future cases involving similar legal princ... |
| 2017 SLD 2016 = 2017 MLD 627 | Writ Petition No. 1337 of 2001 , decided on 22.09.2016 | The case revolves around the legality of operating guest houses in residential areas of Islamabad, as regulated by the Capital Development Authority (CDA). The petitioners, primarily running guest houses, challenged the CDA's notices demanding discontinuation of these activities, claiming that such regulations violate their rights under the Constitution. The Islamabad High Court, led by Justice Aamer Farooq, evaluated the provisions of the Capital Development Authority Ordinance, 1960, and the Islamabad Land Disposal Regulations, 2005. The Court emphasized that the regulations were enacted to maintain the residential character of neighborhoods and protect community interests. Ultimately, the Court found that the CDA's actions were within its legal authority and supported by the law, leading to the dismissal of the petitioners' claims. This case highlights the ongoing tension between individual business interests and regulatory frameworks designed to preserve urban planning and resident... |
| 2007 SLD 2704 = 2007 CLC 1868 | Regular Second Appeal No.141 of 2004 , decided on 23.05.2007 | In the case of Regular Second Appeal No.141 of 2004, the Lahore High Court examined the dispute over an alleged oral agreement for the sale of a property located at 1126/B Peoples Colony No.2 Faisalabad. The appellant, Mian MUHAMMAD IKRAM ULLAH SHAFAQ, claimed that the property was to be sold for Rs.10,00,000 with a payment of Rs.100,000 as earnest money, while the respondents, Mst. BUSHRA KHANAM and another, contended that the sale price was actually Rs.15,30,000 as per a written agreement executed on 28-9-1989. The court found that the written agreement was valid and supported by evidence, while the appellant failed to substantiate his claims regarding the oral agreement. The decision emphasized the importance of clear documentation in property transactions and the necessity for parties to adhere to the terms agreed upon in written form. The court's ruling reinforces the principle of specific performance in contract law, particularly in real estate transactions, where evidence and wi... |
| 1949 SLD | D-2741 of 2016 , decided on 01.01.1949 | This case serves as a pivotal reference point in the realm of legal precedents, illustrating the intricacies of law application. The court's analysis delves into various legal doctrines that govern the proceedings, shedding light on the balance between individual rights and the broader interests of justice. It is essential for legal practitioners to understand the implications of this case, especially in the context of procedural fairness and the rights of the accused. As legal landscapes evolve, this case remains relevant for advocates and legal scholars alike, providing insights into the evolving interpretations of law and justice. Keywords such as legal principles, procedural justice, fair opportunity, and legal standards are pertinent for those researching this area of law, ensuring that the case remains accessible and relevant in ongoing discussions about legal processes and rights.... |
| 1991 SLD 847, 1991 SCMR 275 | C.P.L.A. Nos.171-R, 181-R, 182-R and 183-R of 1989 , decided on 26.02.1990 | This landmark case revolves around the legalities surrounding land requisition under the Defence of India Act, 1939, and the Requisitioned Land (Continuance of Powers) Ordinance, XIII of 1946. The plaintiffs, claiming occupancy rights, sought to recover lease payments that had been halted since 1946 despite their lands being requisitioned for an aerodrome. The Supreme Court's decision to grant leave to appeal highlights significant issues regarding the government's failure to follow legal protocols in land acquisition. The ruling emphasizes the importance of adhering to legal requirements in governmental actions affecting private property rights. This case serves as a crucial reference in discussions about land acquisition laws, tenant rights, and the legal obligations of the state in Pakistan.... |
| 2022 SLD 2119, 2022 PTD 1645 | Customs Appeals Nos. K-3865, K-7080, K-7081 of 202 , decided on 12.05.2022 | This case revolves around the appeals filed by Coastex (Pvt.) Ltd. against penalties imposed by customs authorities for alleged mis-declaration of goods intended for Export Processing Zones. The Customs Appellate Tribunal reviewed the evidence and determined that the penalties were unwarranted, as the goods were exempt from duties under the Customs Act. The Tribunal highlighted the misuse of the appellant's user ID in the process, reinforcing the importance of upholding legal protections for businesses operating within the Export Processing Zones framework. The ruling is significant as it clarifies the legal boundaries of customs jurisdiction and affirms the rights of businesses against unjust penalties.... |
| 2017 SLD 757, 2017 PLC 923 | Intra-Court Appeal No. 608 of 2009 , decided on 24.01.2017 | In the case of Intra-Court Appeal No. 608 of 2009, the Lahore High Court dealt with the constitutional petition of Noreen Naz Butt against Pakistan International Airlines regarding her termination. The decision dated 24-01-2017 highlighted essential aspects of employment law under the Constitution of Pakistan, particularly Articles 189 and 199. The Court ruled in favor of the petitioner, citing the lack of statutory rules governing the employer's actions, reinforcing the master-servant relationship. The judgment reiterated that without statutory backing, employees must seek remedies through appropriate forums. The case underscores the significance of clarity in employment contracts and the legal standing of employees in disputes against corporations. This ruling is pivotal for employment law, especially regarding the rights of employees in non-statutory environments.... |
| 2017 SLD 375 = 2017 YLR 48 | Criminal Appeals Nos. 621, 630, 901 of 2010, 896 o , decided on 10.12.2014 | This case revolves around the acquittal of four individuals accused of murder under the Pakistan Penal Code. The Lahore High Court reviewed the evidence presented, emphasizing the necessity of a continuous chain of circumstantial evidence. The court found that the prosecution failed to meet its burden of proof, leading to the conclusion that the accused were entitled to the benefit of the doubt. The ruling reinforced legal principles concerning the presumption of innocence and the requirement for a high standard of proof in criminal cases. Keywords include 'murder acquittal', 'Pakistan Penal Code', 'circumstantial evidence', 'benefit of doubt', and 'Lahore High Court'.... |
| 2015 SLD 1646, (2015) 370 ITR 617 | IT Appeal No. 705 of 2008 , decided on 22.07.2014 | In the case of IT Appeal No. 705 of 2008, the Karnataka High Court addressed the appeal of B.S. Shantharaju against the Commissioner of Income Tax regarding the taxation of capital gains. The core issue revolved around whether the income, which the assessee claimed was taxable in the UK, could also be taxed in India. The court reviewed the Double Taxation Avoidance Agreement and clarified that as a resident of India, the assessee was subject to Indian tax laws. The court found that the reopening of assessment was warranted due to the failure to disclose complete facts, thus confirming the legitimacy of the capital gains tax levied. This case highlights the implications of international taxation agreements and the responsibilities of taxpayers to fully disclose their income. Legal practitioners should note the significance of disclosing all relevant information to avoid complications in tax assessments.... |
| 2007 SLD 1251 = 2007 MLD 1342 | Writ Petitions Nos. 17695 and 11758 of 2001 , decided on 10.03.2003 | In the case of Mst. Ghulam Fatima vs. Deputy Commissioner, Kasur, the Lahore High Court addressed a dispute regarding property ownership and inheritance. The petitioner, claiming to be the sole heir of the deceased Mst. Asghari Sarfraz, sought to validate her ownership of two properties. The court evaluated claims of fraud and misrepresentation concerning the death certificate of Mst. Asghari Sarfraz. The court determined that the real legal questions regarding inheritance and ownership should be resolved in civil court, rather than through the constitutional jurisdiction of the High Court. The decision underscores the importance of proper legal procedures in cases of inheritance and property disputes, ensuring that all parties' rights are protected. This case highlights critical aspects of the Civil Procedure Code and the Specific Relief Act, emphasizing the need for accuracy in legal claims and the verification of documents. The ruling serves as a reminder of the complexities involve... |
| 1990 SLD 276, 1990 PTD 196, (1990) 61 TAX 88 | Civil Appeal No. 28-K of 1978 , decided on 07.08.1989 | This case revolves around the interpretation of the Income Tax Act, 1922, specifically regarding the taxation of insurance companies. The Supreme Court of Pakistan addressed whether an insurance company, not engaged in life insurance, could claim an exemption under section 4(3)(xii) for income derived from house property. The ruling emphasized that the First Schedule's rules govern the computation of profits for insurance businesses, rendering traditional methods irrelevant. The court concluded that the exemption only applies to incomes calculated under the 'Income from property' category, leading to the dismissal of the appellant's claim for tax exemption. This case highlights critical aspects of tax law as it pertains to the insurance sector, making it a significant reference for similar future cases.... |
| 2011 SLD 2392 = (2011) 331 ITR 216 | I.T.A. No. 2324/Mds./2006 , decided on 25.07.2008 | In the case concerning the valuation of two properties constructed by Smt. V. Gajalakshmi, the Madras High Court addressed the appeal filed by the Commissioner of Income Tax against the Tribunal's decision. The case revolved around the application of sections 145 and 69 of the Income-tax Act, 1961, highlighting the methods of accounting and income estimation. The Tribunal had previously upheld the Assessing Officer's valuation based on State PWD rates at Rs. 3,079 per square meter, which was contested by the Revenue in favor of a higher valuation by the Departmental Valuation Officer. The High Court found the Tribunal's reasoning sound and dismissed the appeal, emphasizing the lack of arbitrary or unreasonable conclusions in the Tribunal's order. This case underscores the importance of proper valuation methods in tax assessments and the role of judicial review in upholding administrative decisions.... |
| 1998 SLD 1575, 1998 PLC 1247 | D-145 of 1997 , decided on 16.05.1998 | In the case of Irshad Ahmed vs. The General Manager, the Sindh High Court dealt with a constitutional petition concerning the dismissal of an employee from Rohri Cement Factory. The court examined the jurisdictional limits under the Constitution of Pakistan, particularly Articles 199 and 212, which delineate the scope of the High Court's authority in service matters and industrial disputes. The court concluded that the petitioner must pursue remedies through the Labour Court or the Service Tribunal, depending on whether he was classified as a laborer or a civil servant. The case highlighted the importance of adhering to established legal procedures and the proper forum for redress of grievances related to employment disputes. The court's dismissal of the petition underscores the principle that the High Court's jurisdiction is limited when alternative remedies are available. The ruling reinforces the need for individuals to understand their legal rights and the appropriate legal avenues... |
| 1989 SLD 450, 1989 SCMR 191, 1989 SLD 1006 | Civil Appeal No. 151 of 1987 , decided on 12.09.1988 | This case revolves around the admission of Majid Latif to Bolan Medical College, which was contested due to domicile certificate issues. The court examined the historical context of the domicile certificate issued to the appellant's father before the division of the Quetta-Pishin district. The appellant's admission was initially denied based on a domicile certificate reflecting Quetta instead of Chaman. The court found that the District Magistrate Quetta had the authority to correct the domicile certificate, and as such, the rejection of the admission was deemed incorrect. This decision emphasizes the importance of domicile certificates in educational admissions and the authority of the issuing bodies in making necessary corrections. Keywords such as 'medical college admission', 'domicile certificate', 'Supreme Court decisions', and 'educational law' are significant for understanding the implications of this case.... |
| 2007 SLD 586, 2007 SCMR 741 | Civil Petition No. 2193 of 2004 , decided on 07.12.2006 | The case revolves around a civil petition filed by Raja Ali Shan against the Lahore High Court's ruling that dismissed his plea for a declaration and permanent injunction regarding land designated for graveyard use in Bartamah village. The Supreme Court of Pakistan ruled that the land, categorized as Shamlaat Deh, could not be individually owned, thus invalidating the petitioner's claims. The court highlighted the necessity for compliance with the Civil Procedure Code's requirements for representative suits, particularly regarding notice to all interested parties and obtaining court permission. This case illustrates key legal principles under the Specific Relief Act and the Civil Procedure Code, emphasizing the communal nature of graveyard land and the procedural requirements for litigation. The decision serves as a precedent for future cases involving land disputes and the interpretation of ownership rights within communal land frameworks.... |
| 1973 SLD 230, 1973 PLD 236 | Civil Appeals Nos. 109 of 1966. 4, 6, 9, 16, 24, 4 , decided on 19.03.1973 | This case addresses the rights of Jagir-holders from the State of Hyderabad (Deccan) under the Registration of Claims (Displaced Persons) Act (III of 1956) following the partition of India. The Supreme Court examined whether the claims filed by displaced persons regarding their Jagir rights were valid and enforceable. The court noted that the nature of Jagirs in Hyderabad conferred substantial rights in the land, even if not full ownership. The decision emphasized the legislative intent to protect the rights of displaced individuals and clarified that previous interpretations by lower courts had misapprehended the legal status of these rights. The ruling reinstated the ability of Jagir-holders to seek compensation for their properties left in India, thus upholding the principles of justice and fairness for displaced persons. This landmark ruling serves as a critical reference point in understanding property rights in the context of displacement and migration. Keywords: Jagir rights, di... |
| 2024 SLD 3703 | ITA NO. 4932/LB/2023 , decided on 25.01.2024 | In the case ITA NO. 4932/LB/2023, the Appellate Tribunal Inland Revenue in Lahore addressed key issues concerning the Income Tax Ordinance, 2001, particularly focusing on Section 120. The case arose from disputes regarding tax assessments made by the CIR, Zone-II, Corporate Tax Office, Lahore against M/s. Halmore Power Generation Company Ltd. The Tribunal's proceedings involved detailed submissions from both parties, represented by Mr. Muhammad Atiq Ur Rehman and Mr. Ubaid Ur Rehman. The decision is significant as it sheds light on taxpayer rights and the procedural aspects of income tax litigation, emphasizing the importance of adherence to statutory requirements. The Tribunal's ruling is expected to influence future tax cases and guide taxpayers in understanding their obligations. This case highlights the intricate balance between tax compliance and the rights of taxpayers, particularly in the context of corporate entities. The implications of this decision are critical for both lega... |
| 1985 SLD 1447 = (1985) 156 ITR 661 | TAXATION CASE NO. 13 OF 1975 | This case involves the reassessment of income under the Income-Tax Act, 1961, specifically focusing on the provisions of sections 147(a), 148, and 283(1). The petitioner, Manilal Raghavji Kothari, contested the reopening of his assessment for the year 1953-54, arguing that discrepancies in accounts were related to subsequent assessment years. The Patna High Court, led by Justices Uday Sinha and Nazir Ahmad, upheld the reassessment, emphasizing the legitimacy of the discrepancies found during a raid on the petitioner's premises. The court clarified that the notice issued under section 148 was valid, even though it did not explicitly mention the petitioner as the 'karta' of the Hindu Undivided Family (HUF). This case highlights the importance of maintaining accurate financial records and the implications of discrepancies in tax assessments. It serves as a significant reference for similar income tax reassessment cases, reiterating the procedural requirements for valid notices and the res... |
| 1985 SLD 222, 1985 PTD 267 | , decided on 19.11.1984 | This case revolves around the taxability of arbitration fees received by Ghulam Murtaza Khan, an advocate. The Income Tax Appellate Tribunal examined the nature of the receipts and the qualifications of the appellant. The Tribunal determined that the arbitration fees were received as a result of the appellant's professional skills and expertise, thus falling outside the definition of casual and non-recurring income as per the Income Tax Act. The Tribunal's decision was influenced by precedents that clarified the meaning of casual income. The case highlights the interpretation of tax laws in relation to professional services and the criteria for classifying income types, which is crucial for legal practitioners and tax professionals. Keywords: taxation, arbitration fees, legal expertise, income tax law, tax appeal.... |
| 2020 SLD 1429, 2020 PTD 1275, (2021) 123 TAX 282, 2021 PTCL 354 | T.As. Nos. 13 of 2003, 85 and 91 of 2002 , decided on 14.01.2020 | In the case of T.As. Nos. 13 of 2003, 85 and 91 of 2002, the Islamabad High Court addressed critical issues regarding the maintainability of appeals filed under the Sales Tax Act, 1990. The Court highlighted that the law explicitly designates the Collector as the competent authority to file appeals, thus ensuring compliance with jurisdictional requirements. The ruling reiterated that the right to appeal is statutory and cannot be exercised by unauthorized personnel, such as law officers, without appropriate legislative backing. This case serves as a pivotal reference for understanding the procedural integrity required in tax litigation and the limitations placed on authority within the framework of the Sales Tax Act. Furthermore, the decision reflects ongoing challenges in tax law, particularly regarding the roles and responsibilities of various officials in the appeals process. The Court's decision aligns with previous judgments that stress the necessity of adhering to established leg... |
| 2005 SLD 1903, 2005 PLD 364 | D-1310 of 2004 , decided on 23.12.2004 | In the case of Hanif Ahmed Bhatti vs. Federation of Pakistan, the Sindh High Court addressed significant legal issues regarding the amendments to the Legal Practitioners and Bar Councils Act, 1973. The court's decision focused on the implications of increasing the qualifying practice period for advocates from 7 to 10 years, which adversely affected the petitioners' ability to contest elections for the Provincial Bar Council. The court ruled that such amendments could not be applied retrospectively, thus safeguarding the vested rights of the petitioners. This case is pivotal in understanding the protection of legal practitioners' rights and the application of constitutional provisions ensuring equal representation and protection under the law. The ruling reinforces the principle that amendments should not infringe upon previously established rights, especially in matters of election and representation. This case is relevant for advocates, legal practitioners, and policymakers, as it hig... |
| 2007 SLD 859, 2007 CLC 494 | Civil Revision No.753 and C.M. No.833 of 2006 , decided on 18.08.2006 | In the case of Civil Revision No.753 and C.M. No.833 of 2006, the Peshawar High Court dealt with a dispute over land ownership under the Specific Relief Act of 1877. The petitioners, Umer Zada and Sahibzada, sought to establish their claim to a 1/4th share of land, asserting that it was granted to their predecessor by the father of the respondents. The court examined the validity of the claims, focusing on the lack of evidence to support the transfer of ownership. The petitioners argued that their father was a tenant with rights to improve the land, but the court concluded that he had not fulfilled the terms of the lease and therefore had no claim to ownership. The court ultimately dismissed the revision, affirming the decisions of the lower courts. This case highlights the importance of clear documentation and evidence in land ownership disputes, particularly in the context of lease agreements and claims of adverse possession. Key terms include Specific Relief Act, land ownership, lea... |
| 1985 SLD 1602, 1985 PLC 149 | 20/74 of 1983 , decided on 30.10.1983 | In the case of Saleh Muhammad vs. Member Board of Revenue, Punjab, the Service Tribunal addressed allegations of misconduct involving forgery and tampering with official service records of a Patwari. The appellant, Saleh Muhammad, contested his dismissal from service, arguing that he was not responsible for the alleged alterations in the revenue records. The case hinged on the interpretation of the Punjab Civil Servants (Efficiency and Discipline) Rules, particularly Rule 6, which governs the conduct of civil servants. The Tribunal meticulously reviewed the evidence from two separate inquiries that established his culpability. Despite the appellant's defense, the Tribunal found that the lower courts had adequately considered the arguments and evidence, leading to a firm conclusion that justified the disciplinary actions taken against him. This case underscores the importance of integrity in public service and the stringent measures in place to uphold such standards. The decision reflec... |
| 1995 SLD 57, 1995 PTD 774, (1995) 71 TAX 238 | I.TAS Nos. 9712/LB, 9713/LB of 1991-92; 5762/LB, 5 , decided on 06.12.1994 | This case revolves around the procedural intricacies of filing appeals under the Income Tax Ordinance, 1979, particularly focusing on the implications of time-barred appeals and the necessity for clear adjudication. The Appellate Tribunal Inland Revenue examined the relationship between condonation applications and the main appeals, asserting that both are distinct yet interdependent processes. The decision underscored the importance of allowing appellants to present their cases on merits, even in instances where the appeal's timeliness is questioned. The tribunal's ruling aligns with a trend towards a more liberal interpretation of appeal rights, prioritizing justice and the substantive rights of the appellants over procedural technicalities. This case is pivotal for understanding the nuances of appeal procedures in tax law, especially in contexts where delays in filing could potentially hinder access to justice.... |
| 1998 SLD 853, 1998 SCMR 2173 | Civil Appeal No.94 of 1994 , decided on 14.05.1998 | In the landmark case of Civil Appeal No.94 of 1994, the Supreme Court of Pakistan addressed critical issues surrounding the Customs Act (IV of 1969) and the interpretation of section 30. The case arose from a dispute involving Khurshid Spinning Mills Ltd., which sought exemption from customs duties for imported machinery. The court's decision hinged on the interpretation of the second proviso to section 30(b), emphasizing that the determination of duty rates is contingent upon the payment status at the time of clearance. This case highlights the intricate relationship between statutory obligations and administrative practices within customs law. The ruling serves as a precedent for future cases involving duty exemptions and reinforces the necessity for timely compliance with customs regulations. The court's insights into the applicability of exemption notifications further clarify the procedural landscape for importers. The decision has significant implications for businesses navigatin... |
| 1984 SLD 773, 1984 SCMR 1079 | Criminal Petition for Special Leave to Appeal No. , decided on 12.11.1983 | This case revolves around the Supreme Court of Pakistan's decision concerning the refusal of the Peshawar High Court to enhance a sentence related to sections 427, 434, and 447 of the Penal Code. The petitioners challenged this refusal, seeking a review of the High Court's sentencing decision. The Supreme Court, after thorough consideration of the arguments presented by the petitioners' advocates, concluded that there was no adequate ground for interference with the High Court's ruling. The case highlights the principles of legal review and the standards for enhancing sentences within the framework of the Constitution of Pakistan. Key issues included the interpretation of legal provisions and the assessment of the High Court's discretion in sentencing. The ruling reinforces the authority of the High Court's decisions unless clear legal infirmities are demonstrated. This case is significant for understanding the appellate process and the application of criminal law in Pakistan.... |
| 1971 SLD 116, 1971 PLD 857 | Criminal Appeal No. 2-D of 1969 , decided on 19.02.1971 | This case revolves around a criminal appeal concerning the interpretation of key sections of the Criminal Procedure Code and the Constitution of Pakistan. The Supreme Court examined whether the High Court had correctly interpreted section 211, which mandates that an accused must provide a list of witnesses for their defense. The case highlights the balance between procedural compliance and the actual impact of such compliance on the rights of the accused. The ruling clarifies that while compliance with procedural mandates is crucial, failure to adhere to such protocols does not necessarily lead to the quashing of proceedings unless it can be shown that the accused was prejudiced. The court's decision ultimately reinforces the importance of ensuring that defendants have the opportunity to present their defense while also allowing for some flexibility in procedural adherence when no harm is demonstrated. This case is significant for legal practitioners as it sets a precedent for similar ... |
| 1992 SLD 1377 = (1992) 193 ITR 744 | This case revolves around the interpretation of the Income-tax Act, 1961, particularly focusing on the classification of tyre-cord as an automobile ancillary under the Fifth Schedule. The Bombay High Court upheld the Tribunal's decision, affirming that the tyre-cord indeed qualifies as an automobile ancillary, thus validating the Tribunal's assessment that no referable question of law arose from its order. Furthermore, the High Court supported the Tribunal's stance on brokerage payments, emphasizing that while the revenue challenged the excessiveness of the brokerage, they did not dispute its genuineness. The ruling highlighted the discretion of businesses in managing their operations and the normalcy of brokerage payments in commercial practices. The case cites the precedent set in CIT v. Nirlon Synthetic Fibres & Chemicals Ltd. [1981] 130 ITR 14 (SC). Keywords: Income-tax Act, tyre-cord, automobile ancillary, brokerage, Bombay High Court, Tribunal, commercial practices, legal interpr... | |
| 2013 SLD 175 | I.T.A. No.1347/LB/2011 , decided on 25.10.2012 | This case revolves around the enforcement of tax regulations under the Income Tax Ordinance, 2001, particularly focusing on sections 182 and 165. The appellant, M/s. Shahab Dyeing and Printing (Pvt.) Ltd., challenged a penalty imposed for not filing a withholding statement as mandated. The Tribunal evaluated the arguments of the appellant, asserting that the filing requirement exists even in the absence of tax deductions or collections. With references to prior rulings under a different legal framework, it was concluded that the current law provides clear directives that must be complied with. This case highlights the importance of adherence to tax obligations and the judicial interpretation of tax laws. Key terms include 'Income Tax Ordinance', 'withholding tax', 'penalty', and 'tax compliance', which are essential for understanding the implications of this ruling.... |
| 2004 SLD 1241, 2004 SCMR 1574 | Civil Petition No. 673-L of 2003 , decided on 13.05.2003 | This case revolves around a dispute regarding the recovery of dower amount following an ex parte decree issued by a Family Court. The petitioner, Muhammad Iqbal, sought to set aside the decree on the grounds of misunderstanding regarding the status of two pending suits. The Supreme Court of Pakistan evaluated the arguments presented, including the lack of a formal consolidation order for the suits, the differing hearing dates, and the authenticity of the Nikahnama presented by the petitioner. Ultimately, the Court upheld the lower court's decisions, emphasizing the necessity of procedural propriety and the importance of documented evidence in family law cases. This case underscores the challenges faced in family law litigation and highlights the significance of proper legal representation and due process in judicial proceedings. The decision serves as a precedent in cases involving dower recovery and ex parte decrees, shedding light on the critical aspects of family law in Pakistan.... |
| 1998 SLD 1218, 1998 PLD 52 | Civil Revision No. 38 of 1993 , decided on 25.07.1997 | In this landmark case, KHANZADA INAMULLAH KHAN sought the enforcement of an oral agreement concerning the sale and possession of agricultural land. The petitioner argued that he had been in exclusive possession of the land since 1964, having made substantial improvements and incurred costs for its cultivation. The court examined the evidence, including witness statements corroborating the agreement and the petitioner's long-standing possession. The ruling highlighted the importance of the Qanun e Shahadat and the Transfer of Property Act in establishing the validity of the agreement. Ultimately, the court ruled in favor of the petitioner, emphasizing the enforceability of agreements made under Pakistani law. This case sets a significant precedent for property rights and the enforcement of oral agreements in Pakistan, ensuring that rightful owners maintain their claims against unlawful interference.... |
| 2008 SLD 673, 2008 CLC 293 | C.M. No.223 of 2004 in Civil Revision No.1108 of 2 , decided on 28.11.2007 | This case revolves around a dispute over the ownership of land following the death of the last male owner, Baja. The petitioners, who are relatives of Baja, contested the validity of a sale mutation that the respondent claimed was made in his favor by Baja. The court examined the evidence, including testimonies presented at the trial, and noted that the widow of the deceased supported the respondent's claims regarding the sale. The court ultimately determined that the evidence did not substantiate the petitioners' allegations against the validity of the sale, leading to the dismissal of the civil revision. This case highlights the importance of proper documentation and evidence in property disputes, especially concerning mutations and sales. The ruling emphasizes the court's role in interpreting the evidence presented and the weight of testimonies, particularly when they contradict the witness's interests. Key legal principles from the Civil Procedure Code and the Specific Relief Act w... |
| 2019 SLD 3172 = 2019 YLR 2911 | Criminal Appeals Nos. 188, 193, 198, 199 and 202 o , decided on 11.05.2018 | The case involves multiple criminal appeals against convictions related to land fraud and corruption. The appellants were accused of colluding with revenue officials to illegally transfer land ownership through forged documents. The Sindh High Court ultimately found that the prosecution failed to present credible evidence linking the appellants to the alleged crimes. The court highlighted the importance of the benefit of doubt in criminal law, ruling that the absence of direct evidence against the appellants warranted their acquittal. This case underscores the legal complexities surrounding land disputes and the application of corruption laws in Pakistan, particularly concerning the roles of public officials and private individuals in property transactions.... |
| 2010 SLD 1182, 2010 PLJ 611 | W.P. No. 1419 of 2008 , decided on 16.07.2009 | This case revolves around the legal interpretations of the Pakistan Air Force Act, 1953, particularly Section 121(2) concerning the trial of individuals who cease to be subject to the Act. The petitioner, a former Wing Commander in the Pakistan Air Force, was charged with offences committed during his service. The court evaluated whether the trial was valid given the timeline of his reversion to the Pakistan Army. The decision emphasized the importance of timely trials under military law and clarified the conditions under which a person can be tried after ceasing to be subject to the Act. The case highlights key legal principles related to military jurisdiction and the procedural safeguards afforded to service members.... |
| 1998 SLD 522 = 1998 PTD 1804 | Constitutional Petitions Nos.557 of 1992, 999, 100 , decided on 13.06.1997 | This case revolves around the constitutional challenges against amendments to the Income Tax Ordinance of 1979, specifically sections 80-C, 80-CC, and 80-D introduced by the Finance Acts of 1991 and 1992. Petitioners argued that these amendments misdefined income and imposed taxes on gross receipts rather than actual income, leading to potential discrimination and violation of fundamental rights. The Sindh High Court, presided over by Justices WAJIHUDDIN AHMED, MAMOON KAZI, and HUSSAIN ADIL KHATRI, scrutinized the definitions and legislative competencies, ultimately ruling that the amendments were unconstitutional. The decision reaffirmed the principles of fair taxation and the need for legislative definitions to align with common understandings of income, reinforcing the protection of citizens' rights against arbitrary tax laws. The case highlights critical issues of tax law, constitutional rights, and the balance of legislative power in Pakistan.... |
| 2020 SLD 1185 = 2020 MLD 1097 | Criminal Appeal No. 879 of 2012 , decided on 30.01.2017 | In the case of Criminal Appeal No. 879 of 2012, the Lahore High Court examined the conviction of Usman alias Shanaan for the murder of Muhammad Yasin under the Penal Code. The court highlighted the significance of prompt FIRs and natural witness testimonies in establishing the facts of the case. Despite the conviction being upheld, the death sentence was converted to life imprisonment due to the prosecution's failure to prove the motive adequately. The case raised critical discussions on the interpretation of common intention under section 34 and the evidentiary standards required in murder trials. This case serves as a significant reference in criminal law, particularly regarding the assessment of motive and the discretion in sentencing for serious offenses. Keywords such as 'criminal appeal', 'murder conviction', 'penal code', and 'life imprisonment' are trending in legal discussions, making this case a valuable point of study for law students and practitioners.... |
| 2001 SLD 2380 = 2001 CLC 533 | Writ Petitions Nos.938, 939 and 884 of 1999 , decided on 04.07.2000 | This case revolves around the legal dispute regarding the construction of residential plots purchased by the petitioners in a sensitive area adjacent to military residences. The Lahore High Court examined the jurisdiction of the Cantonment Board and the constitutional provisions relating to property rights and public interest. Due to security concerns, the court upheld the Cantonment Board's decision to restrain construction on the plots and directed the return of the principal amount with interest to the petitioners. This case highlights the balance between individual property rights and national security, emphasizing the legal frameworks that govern such disputes in Pakistan. Keywords include 'Cantonments Act', 'Constitution of Pakistan', 'property rights', 'security risks', 'Lahore High Court', and 'judicial decisions'.... |
| 1987 SLD 580, 1987 SCMR 1531 | Civil Petition for Special Leave to Appeal No. 122 , decided on 22.05.1973 | The case revolves around the interpretation of limitation laws and the procedural intricacies involved in filing petitions for special leave to appeal in Pakistan. The Supreme Court of Pakistan was approached to determine whether the petitioner could claim a deduction of the time spent on a review application before filing the special leave petition. The case examined the applicability of the Limitation Act to constitutional petitions and the implications of the Law Reforms Ordinance on cases of abatement. Legal questions regarding the interpretation of various sections of the Limitation Act, Civil Procedure Code, and their effect on constitutional matters were central to the court's deliberation. This decision is significant for practitioners navigating the complexities of limitation and procedural law in Pakistan, particularly concerning the rights of petitioners and the obligations of courts to ensure justice is served without undue hindrance. The court's ruling is poised to impact ... |
| 2023 SLD 2170, 2023 CLD 1400 | Execution Application No. 9 of 2019 , decided on 04.10.2023 | This case revolves around the enforcement of a foreign arbitral award issued in favor of China International Water and Electric Corporation (CWE) against the National Highway Authority (NHA) in Pakistan. The Islamabad High Court addressed the application for execution of the award dated June 30, 2019, which arose from a contractual dispute regarding construction delays and associated costs. The court examined the principles governing arbitration agreements and their enforceability under both Pakistani law and international conventions, particularly the New York Convention. The decision highlights crucial aspects of arbitration, including the independence of the arbitral process from local court interventions, the role of curial law, and the obligations of parties to honor arbitration awards. The ruling reinforced the importance of respecting international arbitration agreements and the enforcement of foreign arbitral awards within Pakistan's legal framework. This case serves as a signi... |
| 2008 SLD 1014, 2008 PTD 672 | C. A. No.22/LB of 2007 , decided on 08.11.2007 | In the case of C. A. No.22/LB of 2007, the Appellate Tribunal Inland Revenue addressed the confiscation of a 'Hino Prime Mover Machine' by customs authorities. The core issue revolved around the authenticity of the vehicle's chassis number, which was claimed to be tampered with. The tribunal emphasized the importance of obtaining expert forensic analysis to substantiate such allegations. The judgment highlighted procedural inadequacies on the part of the customs department, which failed to follow due process by not seeking expert verification of the chassis number. Additionally, the tribunal clarified the interchangeable use of vehicle classifications in the auction documentation, ultimately ruling in favor of the vehicle's release. This case underscores the necessity of thorough investigative practices in customs enforcement and the legal standards required to uphold confiscation orders. Keywords such as customs law, vehicle confiscation, forensic analysis, and appellate tribunal deci... |