Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1989 SLD 547, 1989 SCMR 418, 1989 SLD 1103 | Criminal Appeal No.29(S) of 1987 , decided on 07.08.1988 | The Supreme Court of Pakistan, in Criminal Appeal No.29(S) of 1987, delivered a pivotal judgment on August 7, 1988, addressing critical aspects of the Penal Code and the Offence of Zina Ordinance. The case involved the appellant, Ayyaz Qayyum, who was initially convicted under section 377 of the Penal Code, P.P.C., for committing sodomy, an offense carrying significant legal ramifications. The prosecution's case hinged on the victim's statement, which was later deemed unreliable due to inconsistencies and potential coercion influenced by personal enmity. The absence of substantial medical evidence further undermined the prosecution's stance. Notably, the prosecution's decision to abandon a crucial witness raised concerns about the integrity of the evidence presented. The Federal Shariat Court had previously reduced the sentences but maintained the core convictions, reflecting the complexities of applying Sharia law in criminal matters. However, upon review, the Supreme Court recognized... |
| 2000 SLD 1026, 2000 SCMR 1597, 2000 SLD 1439 | Civil Petition for Leave to Appeal No.2012-L of 19 , decided on 26.12.2000 | This case revolves around the jurisdiction of the Anti-Terrorist Court under the Anti-Terrorism Act of 1997. The Supreme Court of Pakistan was approached by the petitioners, who were accused in a serious criminal case, to contest the jurisdiction of the Anti-Terrorist Court. The petitioners argued that the conditions necessary for the Anti-Terrorist Court to assume jurisdiction were not met, and thus their trial should be transferred to an ordinary criminal court. The case highlights critical legal issues such as the definition of 'victim' and the procedural requirements for the Anti-Terrorist Court's jurisdiction. The court's decision to grant leave to appeal and stay the trial reflects its commitment to ensuring that legal standards are upheld and that the rights of the accused are protected. This case is significant in shaping the legal landscape regarding anti-terrorism laws and their application in Pakistan.... |
| 2019 SLD 1563, 2019 PCRLJ 1039 | Criminal Misc. No. 531-B of 2019 , decided on 07.02.2019 | On February 7, 2019, the Lahore High Court delivered a pivotal judgment in Criminal Misc. No. 531-B of 2019, presided over by Justice Farooq Haider. The petitioner, Tariq Mahmood, sought pre-arrest bail against charges filed by The State and Others under various sections of the Criminal Procedure Code (V of 1898) and Pakistan Penal Code, 1860, including sections 498, 34, 337A(ii), 337-L(2), and 342. Central to the case was the classification of injuries reported in the FIR No. 156 dated June 1, 2016, registered at Police Station, Philora, District Sialkot. The court scrutinized the medico-legal evidence, revealing that the alleged 'bone deep' injury did not result in a fracture or bone exposure, which are critical for the application of section 337A(ii). As a result, the court concluded that the majority of the charges were bailable offenses. The judgment referenced precedent cases such as Muhammad Qasim and Malik Muhammad Aslam to reinforce the interpretation of legal definitions and ... |
| 2015 SLD 1219, 2015 PLJ 701 | Civil Appeal No. 09 of 2006 , decided on 27.01.2015 | In the landmark case Civil Appeal No. 09 of 2006, the Supreme Court of Pakistan deliberated on the powers vested in the Central Excise Officer under the Central Excise Act, 1944. The appellant, represented by Mr. Abdul Rauf Rohaila, contested the Peshawar High Court's decision to nullify the F.I.R. registered against Farman Ali and others. The Supreme Court, with Chief Justice Nasir-UL-Mulk and Justices Gulzar Ahmed and Mushir Alam presiding, examined the intricacies of Sections 13, 13(6), 13(8), and 13(10) of the Act. The central issue revolved around whether the absence of a traditional F.I.R., as recognized under the Criminal Procedure Code, invalidated the criminal proceedings initiated by the Central Excise Officer. The court concluded that the procedural requirements under the Central Excise Act are comprehensive and independent of the Police Rules, 1934. Therefore, even without an F.I.R., the Central Excise Officer's authority to arrest, investigate, and file a complaint remains... |
| 2019 SLD 419, 2019 CLC 280 | Writ Petition No. 34972 of 2015 , decided on 06.11.2018 | This case revolves around the amendment of a plaint in a civil suit regarding land ownership. The plaintiffs originally claimed the land was gifted to them by their father, but later sought to amend this claim to indicate an oral sale. The Trial Court dismissed their application based on its timing and potential prejudice to the defendant. However, the Revisional Court allowed the amendment, leading to the current petition. The Lahore High Court ultimately ruled that the amendment would change the nature of the claim and prejudice the defendant, thus restoring the Trial Court's decision. This case highlights the importance of timing and the nature of claims in civil procedure, particularly in cases involving property disputes and the implications of amendments to pleadings.... |
| 1990 SLD 61, 1990 PTD 529 | Income tax Appeals Nos. 2017/LB to 2019/LB of 1986 , decided on 18.05.1987 | In the landmark case cited as 1990 SLD 61 and 1990 PTD 529, the Appellate Tribunal Inland Revenue adjudicated on several appeals related to income tax assessments under the Income Tax Ordinance, 1979. The appellant, an individual engaged in the sale of ladies' apparel, had declared his income on an estimated basis for the assessment years 1982-83, 1983-84, and 1984-85 due to the absence of maintained accounts. The Income Tax Officer (I.T.O.) initially accepted these estimates but later sought to reassess the declared income upon discovering undisclosed bank account balances. The reassessment invoked sections 13, 13(1), 13(2), 59, 62, 65, and 59(1) of the Ordinance, leading to contested additions to the declared income. The appellant, represented by Advocate Ch. Fayyaz Ahmad, contended that the I.T.O. had no jurisdiction to reassess the business income without issuing a proper show cause notice under the relevant sections. He further argued that an agreed assessment had been made, whic... |
| 1969 SLD 497 = (1969) 73 ITR 192 | In the notable case of Jhandu Mal Tara Chand Rice Mills vs. Commissioner of Income Tax, adjudicated by the Punjab and Haryana High Court in 1969, the court thoroughly examined the application of the proviso to section 13 of the Indian Income-tax Act, 1922. The fundamental issue revolved around the rejection of the assessee's books of accounts by the Income Tax Officer (ITO) based on an allegedly unacceptably low yield rate of 62.6% of polished rice sourced from paddy husking, coupled with the absence of a day-to-day dryage register. The assessee justified the lower yield by pointing out the purchase of highly moist paddy during peak moisture months (October to December) and the Department’s previous acceptance of their accounting methods. The lower rice yield raised suspicions, leading the ITO to apply the proviso to section 13, thereby rejecting the books and making income additions. The Appellate Assistant Commissioner (AAC) agreed with the ITO’s findings but made a lower addition ... | |
| 2018 SLD 1095, 2018 YLR 273 | W.P. No. 27820 of 2013 | MST. LALA RUKH BUKHARI filed a constitutional petition (W.P. No. 27820 of 2013) at the Lahore High Court against the judgment and decree dated 05.07.1995 by the Judge Family Court, Lahore and the additional decrees dated 26.09.2013 by the Additional District Judge, Lahore. The case centered around the validity of a divorce (Talaq) pronounced by SYED WAQAR UL HASSAN SHAH BOKHARI, in which the petitioner contended that the divorce was not legally effective because the notice of Talaq was not delivered to her residence in Lahore as required under Section 7 of the Muslim Family Laws Ordinance, 1961, but was instead sent to her brother's address in Karachi through the Arbitration Council. The respondent claimed that the paperwork and procedural steps were properly followed, including the issuance of a certificate of effectiveness by the Municipal Corporation, and that the divorce was thus legally binding. The petitioner argued that the lack of personal delivery of the Talaq notice to her re... |
| 1989 SLD 1607, 1989 PLC 860 | Appeals Nos. HYD-401 to 426 of 1986 , decided on 15.01.1989 | In the landmark case of Ramat Farooo of Messrs Muhammad Farooq and Co. versus the Inspector of Factories, Hyderabad, adjudicated by the Labour Appellate Tribunal, Sindh on January 15, 1989, critical aspects of industrial law and employer obligations were scrutinized. The appellant, an employer, faced twenty-six separate charges under Section 7(2) of the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968, for failing to insure workmen as required by Standing Order 10-B. The Tribunal, led by Ahmed Ali U. Qureshi, meticulously analyzed the legal framework, distinguishing between acts of commission and omission. Despite the appellant's contention that the omission did not constitute an offense, the Tribunal upheld the Labour Court's decision, affirming that non-insurance is punishable regardless of the nature of the act. This decision underscores the paramount importance of statutory compliance in employee insurance, reinforcing employer responsibilities u... |
| 2018 SLD 121, 2018 PLC 20 | W.P.No.1156/2017, W.P.No.1157/2017, W.P.No.1158/20 , decided on 27.01.2017 | In the landmark case of Lahore High Court W.Ps. Nos. 1156, 1157, and 1158 of 2017, decided on January 27, 2017, Justice Muzamil Akhtar Shabir presided over a pivotal decision concerning the Payment of Wages Act, 1936, and Punjab Industrial Relations Act, 2010. The petitioners, represented by esteemed lawyers Nadeem Parwaz Chaudhry and Irfan Haider Shamsi, challenged the orders issued by the Punjab Labour Court No.IX and the Punjab Labour Appellate Tribunal No.2 in Multan, which upheld the claims of the respondents under the Payment of Wages Act. The core of the dispute revolved around the procedural compliance required for the appeal, specifically the mandatory submission of a certificate showing the deposit of payable amounts. The Lahore High Court meticulously analyzed the legislative intent and the constitutional provisions, notably Article 270-AA of the Constitution of Pakistan, which safeguards existing labour laws under the Concurrent Legislative List post the Eighteenth Amendmen... |
| 1999 SLD 331, 1999 SCMR 837 | Criminal Appeal No. 173 of 1995 , decided on 08.10.1998 | In the landmark case of Muhammad Mumtaz Khan vs. The State, the Supreme Court of Pakistan delivered a pivotal decision on October 8, 1998, under Criminal Appeal No. 173 of 1995. The appellant, Muhammad Mumtaz Khan, initially received a death sentence from the Sessions Judge in Mianwali for the murder of Fakhar-ud-Din. This sentence was upheld by the Lahore High Court during its review of the case. However, upon reaching the Supreme Court, the dynamics of the case underwent significant scrutiny. Central to the appellant's defense were two critical factors: his age and the circumstances leading to the crime. Muhammad Mumtaz Khan was approximately 17 to 18 years old at the time of the incident, classifying him as a minor under the Penal Code. Additionally, it was highlighted that just half an hour before committing the offense, the son of the deceased had injured the brother of the accused. This act was argued to have provoked Muhammad Mumtaz Khan, potentially influencing his actions towa... |
| 2020 SLD 1157, 2020 MLD 900 | Writ Petitions Nos. 25768, 29643 and 32654 of 2014 , decided on 23.04.2019 | In the landmark case of Writ Petitions Nos. 25768, 29643, and 32654 of 2014, adjudicated by the Lahore High Court on April 23, 2019, the court addressed critical issues surrounding property rights and administrative authority under the Punjab Land Revenue Act, 1967, and the Displaced Persons Land Settlement Act, 1959. The petitioners, including Javed Akhtar Khan and others, challenged the District Collector of Sheikhupura's decision to annul their allotment of evacuee property. The court meticulously examined whether the administrative actions were legally justified, especially focusing on the necessity of presenting Register RL-II and the attestation of mutation in the Revenue Record. The High Court found that the District Collector exceeded his jurisdiction by attempting to disrupt the finalized judicial decree through administrative means. Citing precedent cases such as Hazratullah v. Rahim Gul and Chuttan v. Sufaid Khan, the court reinforced the principle that once judicial scrutin... |
| 2000 SLD 855, 2000 SCMR 937, 2000 SLD 1267 | Civil Appeal No. 1145 of 1997 , decided on 23.11.1998 | This case revolves around a civil appeal concerning the specific performance of a property sale agreement. The Supreme Court dealt with issues of procedural delay, the admissibility of evidence, and the authority of parties involved in the agreements. The Court's decision emphasizes the need for a complete hearing at the trial level to resolve disputes over contractual obligations and violations. The case highlights the importance of procedural justice and the rights of parties in contractual agreements, making it a significant reference for similar cases in civil law. Keywords such as 'specific performance', 'condonation of delay', and 'contract law' are essential for understanding the implications of this ruling.... |
| 1960 SLD 396, 1960 PLD 130 | Civil Rule No. 650 of 1955 , decided on 09.12.1958 | In the landmark case of Mansur Ahmed vs. Dakshina Chandra Sen and Others, adjudicated by the Dacca High Court on December 9, 1958, the court delved into the intricacies of the Bengal Tenancy Act, 1885. The petitioner, Mansur Ahmed, challenged the sale of his property, alleging that the debtors had acquired it benami, thereby seeking to set aside the transaction under section 173(3) of the Act. The initial application was dismissed due to the petitioner’s absence on the hearing date, prompting a subsequent request for restoration under Order IX, rule 9, of the Code of Civil Procedure, 1908. Justice Chowdhury meticulously analyzed whether the application fell under execution proceedings or stood as an independent process. The court concluded that the petitioner’s application was indeed an independent proceeding, not related to execution, making the provisions of Order IX, rule 9, applicable. This distinction was pivotal in determining the appropriate procedural pathway. The judgment high... |
| 2013 SLD 2566, 2013 YLR 1144 | Criminal Miscellaneous Bail Application No. 24-D o , decided on 13.02.2013 | In the pivotal case of Criminal Miscellaneous Bail Application No. 24-D of 2013, adjudicated by the esteemed Peshawar High Court and presided over by Honorable Judge SHAH JEHAN KHAN AKHUNDZADA, the petitioners, spearheaded by GUL RAZIM, sought bail concerning the serious charges registered under F.I.R. No. 1096 dated 10-12-2012. This case, cited as 2013 SLD 2566 and 2013 YLR 1144, delves into significant legal frameworks, specifically the Criminal Procedure Code (V of 1898) and the Penal Code (XLV of 1860), focusing on sections 497, 324, 34, and 427. The incident at the heart of this legal battle involved a violent confrontation rooted in a deep-seated blood feud, highlighting issues of familial vendettas and their impact on criminal activities. Represented by prominent legal figures Muhammad Ismail Khan Alizai, Sanaullah Khan Shamim D.A.G., and Muhammad Yosuaf Khan, the petitioners were accused of orchestrating an attack on lawyer Gula Jan, his agent Ehtesham, and his young son Adil K... |
| 2013 SLD 2752, 2013 YLR 1876 | , decided on 22.04.2013 | In the landmark case Sindh High Court, Constitutional Petitions Nos. S-102 to 127 of 2011 were adjudicated on April 22, 2013, under citations 2013 SLD 2752 and 2013 YLR 1876. The case, presided over by Judge Farooq Ali Channa, addressed critical issues related to landlord and tenant relationships within the purview of the Sindh Rented Premises Ordinance (XVII of 1979) and Article 199 of the Constitution of Pakistan. The petitioners, led by Shahabuddin Barkat Ali and supported by four other parties, challenged eviction orders against respondents Muhammad Adnan and two others, tenants of shops in Barkat Plaza, Karachi. Representation was provided by Aijaz Ahmed Khan for the petitioners and M.R. Sethi for the respondents. Central to the case was whether paying rent established an official landlord-tenant relationship, especially amid disputes over property ownership among co-shareholders. The respondents argued that their rent deposits in M.R.Cs were made jointly with Nasaruddin Dodwani ... |
| 2012 SLD 573 = 2012 CLC 1158 | Writ Petition No.245 of 2011 , decided on 23.12.2011 | The case revolves around the eviction of Muhammad Saleem Khan from a brick kiln premises under the Punjab Rented Premises Act, 2009. The tenant contended that the premises constituted a factory, arguing that the proceedings under the Act were not maintainable. The Lahore High Court, however, clarified the definition of 'rented land' within the Act, stating that the brick kiln and associated structures fell under this classification. The petitioner was unable to demonstrate a new lease agreement, and the court emphasized that late rent payments constituted wilful default. The ruling underscores the importance of adhering to legal definitions and the strict enforcement of tenancy laws. The decision is pivotal for landlords and tenants navigating rental agreements and eviction processes within the jurisdiction of the Punjab Rented Premises Act. This case serves as a precedent for future disputes regarding the classification of properties under rental laws, highlighting the necessity of cl... |
| 2001 SLD 1752, 2001 PLC 26 | FD-35 of 1993 , decided on 22.07.2000 | This case revolves around the appeal of the Ittehad Workers Union against the cancellation of its registration by the Registrar of Trade Unions. The Labour Appellate Tribunal upheld the cancellation, determining that the Ayub Agricultural Research Institute operates as a government body focused on education and research without profit motives. Consequently, its employees are classified as civil servants, exempting them from labour laws applicable to regular businesses. The ruling reinforces the legal understanding that trade unions cannot operate in entities classified under government administration. This case highlights the intersection of labour law and public service regulations, emphasizing the importance of legal adherence in union formation within state-run institutions.... |
| 2008 SLD 2372, (2008) 303 ITR 53, (2008) 171 TAXMAN 320 | IT Appeal Nos. 470 and 472 of 2007 , decided on 19.02.2008 | In the landmark case before the Punjab and Haryana High Court, Commissioner of Income-tax, Patiala filed an appeal against Sangrur Vanaspati Mills Ltd. The primary legal issue revolved around the imposition of a penalty under section 271(1)(c) of the Income-tax Act, 1961, which deals with penalties for concealment of income. The Assessing Officer had rejected the company's audited accounts, deeming them unreliable based on the discovery of torn original invoices and the presence of only duplicate copies. Consequently, an addition was made by estimating unaccounted sales, which was subsequently confirmed by the Commissioner (Appeals) and the Tribunal. The penalty was initially imposed based on this addition. However, Sangrur Vanaspati Mills Ltd. contested the penalty, arguing that the addition was based solely on estimates without concrete evidence of any concealment of income or inaccurate particulars. The ITAT referred to previous cases such as CIT v. Ravail Singh & Co., Hari Gopal Si... |
| 1988 SLD 189, 1988 SCMR 4 | Civil Petitions for Special Leave to Appeal Nos. 1 , decided on 27.01.1987 | In the landmark decision of Civil Petitions for Special Leave to Appeal Nos. 131 and 157 of 1980, the Supreme Court of Pakistan upheld the dismissal of petitions filed by MST. SUGHRA BIBI ALIAS MEHRAN BIBI against ASGHAR KHAN AND ANOTHER. Decided on January 27, 1987, this case delves into intricate aspects of the Civil Procedure Code (V of 1908), specifically sections 100 and 1, in the context of leave to appeal and procedural justice. The petitioner challenged the validity of certain gifts on grounds that the donor was in Marzal Maut, lacked mental soundness, and was influenced by undue factors such as fraud and misrepresentation. However, the Supreme Court meticulously reviewed the findings of the Lahore High Court, which had previously dismissed the appeals, and found no legal infirmity in the factual determinations regarding Marzal Maut and the donor's mental state. The Court highlighted the importance of properly framed issues during trials, noting that the framing of an omnibus i... |
| 1989 SLD 2030, 1989 SCMR 2022 | Civil Petition No. 667 of 1988 , decided on 31.08.1988 | In the landmark case of Civil Petition No. 667 of 1988, the Supreme Court of Pakistan deliberated on a critical tenant-landlord dispute under the West Pakistan Urban Rent Restriction Ordinance, VI of 1959, specifically Section 13, and the Constitution of Pakistan, 1973, Article 185 (3). The petitioner, TARIQ BUTT, sought to appeal against the Lahore High Court's dismissal of his writ petition challenging an eviction order issued under the Rent Restriction Law. Central to the case was the contention surrounding the existence of a landlord-tenant relationship. The petitioner had executed a rent note in favor of the landlord, JAVAID PAUL, which the court found to be a binding acknowledgment of the tenant's obligations. The petitioner argued that the timing of the registered sale deed did not substantiate a landlord-tenant relationship; however, the court dismissed this by highlighting that the sale deed was prepared and executed prior to its registration, rendering the rent note valid and... |
| 1968 SLD 205 = (1968) 70 ITR 397 | TAX CASE Nos. 80 AND 81 OF 1963 , decided on 24.04.1967 | The case revolves around the taxation of a gift made through the renunciation of shares by shareholders in a company. The Madras High Court examined the provisions of the Gift-tax Act, 1958, and the Companies Act, 1956, particularly focusing on the rights conferred to shareholders upon the issuance of a circular regarding fresh capital. The court clarified that such rights, once conferred, are tangible and represent existing property, thus liable for gift tax. The decision underscores the legal distinction between future and existing property in the context of taxation, reinforcing the notion that rights to shares are valuable and can form the subject of a gift. This ruling is significant for understanding the implications of share renunciation and its tax liabilities, especially for shareholders contemplating similar actions in corporate contexts. The case serves as a precedent in determining the taxable nature of rights associated with shareholding under the Gift-tax Act, highlightin... |
| 2011 SLD 567, 2011 CLC 421 | Civil Revision No. 21 of 2010 , decided on 02.12.2010 | This case revolves around the Civil Revision No. 21 of 2010, where the petitioner, Sher Wali Khan, contested an ex parte decree issued against him in a suit for recovery of dower, dowry articles, and maintenance. The decision emphasized the importance of adhering to procedural rules, specifically regarding dates fixed for hearing. The court ruled that an ex parte decree cannot be validly issued if the hearing did not occur on a designated date. The ruling is significant for legal practitioners focused on family law and procedural justice, highlighting the necessity for defendants to be present at hearings and the mechanisms available to contest unfair rulings. Keywords such as 'Civil Procedure Code', 'ex parte decree', 'Limitation Act', 'family law', and 'justice' are integral to understanding the implications of this decision.... |
| 2013 SLD 403 = 2013 PDS 1749 | S.T.A. No. 187/IB/2012 , decided on 28.03.2013 | In the case concerning M/s. D. Watson Chemist, the Appellate Tribunal Inland Revenue addressed an appeal against an Order-in-Appeal from the Commissioner Inland Revenue. The dispute revolved around the claimed input adjustment of Rs.241,929/- based on purchase invoices from suppliers who failed to report sales. The Tribunal noted that the taxpayer did not respond to the show-cause notice or attend the hearing, leading to the recovery of the claimed amount, including a default surcharge and penalties. The Tribunal's decision highlighted the necessity for the Commissioner to provide a proper analysis of facts and law in their ruling, ultimately remanding the case for a fresh decision. This case emphasizes the importance of compliance with procedural requirements in tax law and the need for judicial clarity in tax assessments.... |
| 1986 SLD 1353, (1986) 157 ITR 253 | IT REFERENCE NO. 139 OF 1977 | In the landmark case of Nu-Look (P.) Ltd. v. Commissioner of Income Tax, the Delhi High Court addressed the question of whether the tailoring of clothes for customers qualifies as manufacturing under the Finance Act, 1968. The court analyzed the definitions and criteria for classifying a company as an industrial entity, particularly focusing on the requirement that at least 50% of profits must derive from manufacturing or processing activities. The court concluded that the tailoring services provided by the company, which involved converting customers' cloth into garments, are indeed a form of manufacturing. This ruling is significant for companies engaged in similar businesses, as it clarifies the legal interpretation of manufacturing activities, potentially affecting tax obligations and classifications under the Finance Act. The case also highlights the importance of understanding how different activities within a business can be evaluated under tax law, impacting both compliance and... |
| 2019 SLD 3206, 2019 PLJ 190 | W.P. No. 1752-P of 2019 , decided on 24.04.2019 | In the landmark case of Inamullah Khan Marwat versus Chairman NAB and 5 others, decided by the Peshawar High Court on April 24, 2019, the petitioner challenged the National Accountability Bureau's (NAB) authority to place a caution on his property located at House No. 12-G, Street No. 13, Sector F-7/2, Islamabad. The caution was enacted under Section 23 of the National Accountability Ordinance, 1999, following an impugned letter dated April 24, 2017. The petitioner argued that the NAB lacked the requisite legal authority to impose the caution without a corresponding freezing order as mandated by Section 12 of the same ordinance. He contended that the absence of such an order made the caution invalid, effectively barring the NAB from restricting the transfer or use of his property unlawfully. Represented by Advocate Mr. Jehanzaib Khan Muhammadzai, Inamullah Khan Marwat meticulously presented his case, asserting that while NAB authorities were aware of both properties under caution, onl... |
| 2018 SLD 524, 2018 CLC 502 | 132 of 2017 , decided on 13.11.2017 | In the landmark case of Review Petition No. 132 of 2017, the High Court of Azad Jammu and Kashmir (AJ&K) delivered a pivotal judgment on November 13, 2017. The petitioner, Mujahid Hussain Naqvi, challenged the impugned judgment dated June 8, 2017, seeking the reinstatement and payment of special costs. Represented by Advocate Syed Zulqarnain Raza Naqvi, the petitioner failed to present his case effectively during the scheduled hearings in September and October 2017, opting instead for a frivolous verbal hearing application. The court, under the esteemed leadership of Justices Muhammad Sheraz Kiani and M. Tabbassum Aftab Alvi, meticulously analyzed the merits of the petition against prevailing legal frameworks, notably the Azad Jammu and Kashmir High Court Procedure Rules, 1984, and the Civil Procedure Code (V of 1908). The crux of the matter revolved around whether the petitioner had a valid ground for a review petition. The court observed that the petitioner did not invoke the High ... |
| 1971 SLD 370, 1971 SCMR 717 | Criminal Appeal No. 15 of 1970 , decided on 29.10.1971 | In the landmark case of Criminal Appeal No. 15 of 1970, the Supreme Court of Pakistan delivered a pivotal decision on October 29, 1971, addressing crucial issues related to High Court jurisdiction and the transfer of criminal investigations. The appellant, WALI MUHAMMAD alias WALIA, challenged the authority of the High Court of West Pakistan to interfere with a police investigation under the Code of Criminal Procedure. The case initially involved a complaint registered under sections 457, 380, and 411 of the Pakistan Penal Code, which led respondent HAQ NAWAZ to petition for the transfer of the investigation to the Crime Branch, citing partiality concerns against the investigating officer. The High Court's interim order, based on clause 22 of the Letters Patent, suggested transferring the case and temporarily halting the investigation. However, the Supreme Court scrutinized the High Court's authority, referencing the precedent set in Shahnaz Begum v. Hon'ble Judges of the High Court of... |
| 2015 SLD 2104, 2015 YLR 1448 | Criminal Appeal No. 706-P of 2011 , decided on 15.05.2014 | In the landmark case of Qasim versus The STATE, adjudicated by the Peshawar High Court on May 15, 2014, the appellant, Qasim Khan, faced grave charges under multiple sections of the Penal Code (XLV of 1860) including 302(b) for murder, 304 for culpable homicide, and 308 & 310 for variations of unlawful killing. The case revolved around the tragic incidents where Qasim was accused of murdering his brother Naveed and wife Mst. Naseem with a firearm, an act termed as 'Qatl-i-Amd'. Initially pleading guilty, Qasim retracted his confession during the trial, leading to a complex legal battle that scrutinized the validity and weight of confessions in cases demanding severe penalties such as the death sentence. The prosecution presented compelling evidence, comprising ocular testimonies from primary witnesses Mumtaz Khan and Mst. Roshan, alongside corroborative circumstantial evidence collected by Investigating Officer Jamil Khan. Medical reports from Dr. Muhammad Ali and Dr. Farkhanda confir... |
| 2015 SLD 580, 2015 MLD 176 | Criminal Jail Appeal No. 13 of 2013 , decided on 27.10.2014 | This case revolves around Criminal Jail Appeal No. 13 of 2013, wherein Imdad Ali challenged his conviction under Section 302(b) of the Pakistan Penal Code for murder. The case was adjudicated by the Balochistan High Court, which found significant discrepancies in the prosecution's evidence. The court emphasized the necessity for substantial proof in criminal cases, particularly when it concerns grave charges like murder. The judgment highlighted the importance of the principle of 'benefit of doubt' in favor of the accused. The legal framework involved includes the Pakistan Penal Code and the Qanun-e-Shahadat, which governs the admissibility of evidence. The court's decision underscores the judicial commitment to ensuring that convictions are based on strong, credible evidence rather than mere assumptions or conjectures. This case is significant for its interpretations of common intention and the evidentiary standards required for a murder conviction. The ruling serves as a precedent fo... |
| 1985 SLD 1328 = (1985) 155 ITR 448 | 31078 | In the pivotal case of Commissioner of Income Tax v. Birla Cotton Spg. & Wvg. Mills Ltd. (1985 SLD 1328 = (1985) 155 ITR 448), the Calcutta High Court addressed crucial aspects of tax compliance and the imposition of penalties under the Income-Tax Act, 1961. The case revolved around the allegations that Birla Cotton Spg. & Wvg. Mills Ltd., a prominent industrial entity with ginning and pressing factories across Punjab, Rajasthan, and Haryana, had submitted false estimates of advance tax payments under Section 212 of the Act. These estimates were purportedly lower than the demands specified under Section 210, leading to significant shortfalls that prompted the Income Tax Officer (ITO) to levy penalties under Section 273(a). The core issue at hand was whether the disparity between the estimated income and the actual assessed income justified the imposition of penalties, or whether the assessee had a legitimate basis for its estimates. The assessee argued that the estimates were formulat... |
| 1998 SLD 211, 1998 PTD 1379, (1998) 77 TAX 151 | I.T.As. Nos. 378 to 380/PB of 1995-96 , decided on 20.09.1997 | This case revolves around the application of the Income Tax Ordinance, 1979, specifically sections 2(32), 80-B, and 156. The Appellate Tribunal Inland Revenue addressed the tax assessments of a private limited company concerning its income from manufacturing and sale of plastic goods. The tribunal examined whether the provisions of section 80-B were applicable to the company, which was ultimately found not to be the case. The decision highlighted the distinction between different types of juridical persons and clarified that the assessing officer's rectification actions were based on a change of opinion rather than a clear mistake. This case underscores the complexities of tax law interpretation and the importance of proper legal representation in tax matters. Keywords include Income Tax Ordinance, tax assessment, juridical person, and tax law interpretation.... |
| 2003 SLD 454, 2003 PTD 902 | Custom Appeal No. K-426 of 2000 , decided on 19.08.2002 | In Custom Appeal No. K-426 of 2000, reported as 2003 SLD 454 and 2003 PTD 902, the Appellate Tribunal Inland Revenue delivered a significant decision on August 19, 2002, presided over by Judges Ms. Yasmin Abbassey and Safdar Ali. The case centered around Safi Industry, Peshawar, which faced allegations under Section 32 of the Customs Act, 1969, for fraudulent clearance and unauthorized sale of imported plastic moulding compounds and other items. These charges were primarily directed at their authorized clearing agent, Muhammad Hashim Pracha & Sons, Karachi, who was subjected to a personal penalty of Rs.1 million. Represented by Advocate M. Afzal Awan, Safi Industry contended that the clearing agent had no control over the goods once they left the port area. They argued that the agent was neither responsible for ensuring the safe transportation of the goods nor required to monitor their arrival at the destination. The Departmental Representative, Sanaullah Abbasi, did not dispute this ... |
| 1977 SLD 1556, 1977 PLC 152 | Service Appeal No. 37 of 1976 , decided on 26.01.1977 | In the pivotal case of 1977 SLD 1556 and 1977 PLC 152, Service Appeal No. 37 of 1976 was adjudicated by the Service Tribunal of Azad Jammu & Kashmir on January 26, 1977. The appellant, Abdul Majid, challenged his suspension on allegations of timber smuggling, asserting procedural flaws and lack of a proper enquiry in accordance with the Azad Jammu & Kashmir Service Tribunals Act, 1975, and the Public Servants Enquiry Act. Presided over by Chairman Malik Muhammad Aslam Khan and Member Kh. Abdas Samad, the Tribunal meticulously examined the sections of the involved laws, specifically Sections 3, 4, 8, and 9 of the Service Tribunals Act. The Tribunal concluded that the Departmental authority, represented by the D.F.O. Soil Conservation Bhimber and others, failed to adhere to the legal requirements for conducting a fair enquiry. The appellant's delay in filing the appeal by four days was condoned based on a valid affidavit citing personal bereavements, aligning with Section 9 of the Act. F... |
| 1978 SLD 599, (1978) 113 ITR 805 | IT REFERENCE No. 228 OF 1975 , decided on 20.01.1978 | In the case of Bengal Decorators v. Commissioner of Income tax, the Calcutta High Court addressed the issue of firm registration under the Income-tax Act, 1961, particularly focusing on the implications of a partner's presumed death. The case arose when one partner, Shyamdhan Sett, was drowned and subsequently presumed dead. The Income-tax Officer denied the firm's registration for the assessment years 1967-68, 1968-69, and 1969-70, arguing that a genuine firm could not exist under these circumstances. However, the Appellate Assistant Commissioner initially granted registration. The Tribunal later overturned this decision, stating that the firm’s constitution had changed due to the partner's death, thus rendering it ineligible for continued registration. The High Court upheld the Tribunal's ruling, emphasizing that the partnership deed's stipulation against dissolution upon a partner's death did not negate the change in constitution, as the partner was no longer alive. The ruling highl... |
| 1982 SLD 1240, (1982) 137 ITR 11 | IT REFERENCE No. 443 OF 1977 | In the pivotal case of Commissioner of Income Tax v. Rama Transport Co., reported in 1982 SLD 1240 and (1982) 137 ITR 11, the Calcutta High Court deliberated on the legitimacy of a partnership under Section 184 of the Income-tax Act, 1961. Rama Transport Co., engaged in the road transport sector utilizing both owned and hired lorries, underwent a reconstitution of its partnership in 1967 with the addition of a new partner, N. K. Nijhewan. This reconstitution led to the drafting of a new partnership deed that outlined specific profit-sharing ratios and management responsibilities among the partners. The Income Tax Officer (ITO) contested the authenticity of this partnership, asserting that the distinct profit-sharing mechanisms and the absence of capital contribution by the new partner indicated the existence of two separate business entities rather than a single, genuine partnership. Upon initial appeal, the Authority for Advance Tax Rulings (AAC) sided with Rama Transport Co., recogn... |
| 2013 SLD 244, 2013 PTD 1967 | Complaint No.55/LHR/IT(41)/105 of 2013 , decided on 10.07.2013 | This case revolves around the complaint filed by Muhammad Javed against the Secretary of the Revenue Division regarding the illegal requisition of a wealth statement. The complainant had made a substantial investment in a commercial property and provided detailed evidence of the sources of this investment, including foreign remittances and the sale of a previous property. The Ombudsman found that the Assessing Officer's demand for additional documentation was excessive and lacked legal basis, as the complainant's assessment had been finalized and no audit had been requested by the FBR. This ruling emphasizes the rights of taxpayers and the limitations placed on tax authorities, ensuring that due process is followed in tax assessments and audits.... |
| 1998 SLD 1232, 1998 PLC 141 | KAR-3 of 1997 , decided on 27.03.1997 | In the landmark case of MUSHTAK ALI KAZI versus HAMID QADEER, the Labour Appellate Tribunal in Sindh addressed critical aspects of labour law and legal procedures related to the Industrial Relations Ordinance (XXIII of 1969). The appellant, representing Pakistan Railways, filed an appeal against the decision of the Fifth Sindh Labour Court, which had reinstated the respondent, Hamid Qadeer, to his position with back benefits. The core issue revolved around the timeliness of the appeal filing. The appellant argued that the delay was due to the Labour Court being on vacation, necessitating the delay in obtaining copies of the order. However, the tribunal refuted this by highlighting that the Labour Court remained operational with no official vacation granted, and there was always a Vacation Judge available to handle such matters. The court meticulously examined the procedural compliance, noting that the application for the order's copy was incorrectly submitted to the clerk instead of th... |
| 2010 SLD 1713, (2010) 325 ITR 60 | T.C. (A) Nos. 803 TO 808 OF 2004 , decided on 09.04.2010 | This case revolves around the interpretation of agricultural income under the Income-tax Act, 1961, focusing on the nature of income derived from land used for teak cultivation. The assessee, Papaya Farms (P.) Ltd., claimed that their income from the arrangement with STM was agricultural income. However, the court found that the income was derived from non-agricultural operations since the actual cultivation was managed by WRF, a sister company of STM. The case highlights the importance of correctly identifying the source of income, especially in the context of agricultural operations versus business income. The court's decision emphasizes that the nomenclature or agreements between parties does not determine the true nature of income; rather, it is the actual operations and control over the land that matter. This ruling serves as a significant precedent in tax law, particularly regarding the classification of income and the legal implications of agricultural versus business income. Un... |
| 2004 SLD 2475, 2004 PCRLJ 1261 | Criminal Appeal No. 202 of 1993 , decided on 26.09.2003 | In the case of Yousif Ali vs. The State, the Sindh High Court examined the evidence presented in a conviction under the West Pakistan Arms Ordinance, 1965. The court scrutinized the prosecution's reliance on witness statements, particularly focusing on the Mashir who disowned his testimony. The ruling emphasized the importance of corroborative evidence in criminal cases and highlighted the principle of benefit of doubt for accused individuals. The judgment underscores the judicial commitment to ensuring that convictions are based on solid evidence rather than mere allegations. The ruling also brings attention to procedural issues related to the jurisdiction of the trial court. This case is significant for its implications on the standards required for criminal convictions and the rights of defendants in the Pakistani legal system.... |
| 2000 SLD 351, 2000 PLD 181 | Constitutional Petition No. D-1922 of 1999 , decided on 31.01.2000 | The Sindh High Court adjudicated Constitutional Petition No. D-1922 of 1999, filed by Rehmat Khan against the Director-General of Intelligence and Investigation (Customs and Excise). Decided on January 31, 2000, with hearings on December 24, 1999, the case centered around the doctrine of double jeopardy in the context of narcotics smuggling. The petitioner faced dual prosecutions under the Criminal Procedure Code, Customs Act, and Control of Narcotics Substances Act for the same offense of heroin possession and smuggling. The court referenced key case law, including Mark Mifsud v. Investigating Officer, Customs, to emphasize that multiple trials for the same offense violate constitutional protections. Consequently, the court quashed the proceedings in Special Case No. 114 of 1999 under the Control of Narcotic Substances Act before the 1st Additional Sessions Judge, Malir, Karachi, while allowing the ongoing trial in the Special Judge, Customs and Taxation, Karachi to proceed. This deci... |
| 2017 SLD 1280, 2017 PLJ 157 | STA No. 612/LB/2016 , decided on 22.11.2016 | In the landmark case of STA No. 612/LB/2016 adjudicated by the Appellate Tribunal Inland Revenue in Lahore, the Tribunal meticulously reviewed the appellant M/S. KOHSAR MARBLE & TILES's challenge against the compulsory sales tax registration order issued by the Commissioner Inland Revenue, Faisalabad. The core of the dispute revolved around the applicability of Section 14 of the Sales Tax Act, 1990, in conjunction with Rule 6 of the Sales Tax Rules, 2006, which mandated the collective registration of multiple business entities operating under the same roof. The appellant contended that each member of the alleged Association of Persons (AOP) operated independently, possessing distinct business addresses, national tax numbers, electricity connections, and bank accounts, thereby negating the basis for collective registration. The respondents, representing the CIR, RTO, Faisalabad, maintained that the interconnected business activities warranted a unified sales tax registration to streamli... |
| 2016 SLD 1912, 2016 SCAJK | Civil Appeal No. 256 of 2015 , decided on 01.04.2016 | This case revolves around an appeal filed by Raja Muhammad Arif and Mumtaz Ahmed against a decision of the Service Tribunal that set aside a notification regarding the promotion of private secretaries to Section Officers. The Supreme Court (AJ&K) found that the appellants were not parties to the original tribunal proceedings, thus their rights were infringed upon. The case emphasizes the importance of being heard in administrative matters and the legal implications of not including all affected parties in such decisions. The appeal was ultimately dismissed, reinforcing the principles of fair hearing and due process in administrative law. Keywords such as 'administrative justice', 'service tribunal', 'court appeal', and 'promotion rights' are crucial in understanding the legal landscape surrounding this case.... |
| 2007 SLD 3746, (2007) 292 ITR 110 | TAX CASE (APPEAL) NOS. 209 OF 2006 AND 1099 OF 200 | In the landmark 2007 decision by the Madras High Court, the appellate authorities scrutinized the Commissioner of Income-tax's appeals against the Income-tax Appellate Tribunal's favorable ruling for First Leasing Co. of India Ltd. Central to this case was the interpretation of Section 37(1) of the Income Tax Act, 1961, which governs the deductibility of business expenditures. The core issue revolved around whether discounts on debentures, premiums payable upon their redemption, and the expenses involved in issuing such debentures could be classified as revenue expenditures, thereby allowing them to be spread over the tenure of the debentures for tax deduction purposes. The appellant, Commissioner of Income-tax, contended that these expenditures should not qualify as revenue expenditures and thus should not be deductible over multiple years. However, the Income-tax Appellate Tribunal had previously ruled in favor of First Leasing Co., aligning with precedents such as the Supreme Court... |
| 2004 SLD 2206, (2004) 266 ITR 561 | WRIT PETITION NO. 922 OF 2003 , decided on 29.09.2003 | In the pivotal case of Tax Practitioners Benevolent Fund v. Commissioner of Income Tax, the Bombay High Court deliberated on the equitable application of Section 80G of the Income-tax Act, 1961, which concerns tax exemptions for charitable donations. The petitioner, Tax Practitioners Benevolent Fund, a public charitable trust registered under the Bombay Public Trust Act of 1950, sought an exemption under Section 80G. However, the Commissioner of Income Tax in Nagpur denied this application, arguing that the trust's objectives were not sufficiently charitable as they were directed towards a specific professional group—tax practitioners and their dependents—and that the general public utility objectives were too vague. Contrastingly, the court observed that a similar exemption had been granted to the Chartered Accountants' Benevolent Fund, which had analogous objectives tailored to chartered accountants and their dependents. The petitioner highlighted this inconsistency, asserting that ... |
| 1999 SLD 534, 1999 SCMR 2578 | 1557-L of 1997 , decided on 09.02.1998 | In the case Civil Petition for Leave to Appeal No. 1557-L of 1997, the Supreme Court of Pakistan reviewed the petitioners' request to appeal a decision made by the Lahore High Court on July 14, 1997 (R.S.A. No. 1123 of 1970). The petitioners, including the Manager of the State Bank of Pakistan and others, contested the lower court's judgment which had dismissed their appeal against a decree dated April 30, 1969, by the trial court that favored the respondent, Ch. Muhammad Ikram, with a permanent injunction. The Supreme Court examined the relevant laws, specifically the Qanun-e-Shahadat (10 of 1984) Articles 30 and 36, and the Constitution of Pakistan (1973) Article 185(3), which pertain to the admission of evidence and civil service confirmations respectively. The court evaluated whether the lower courts had acted with any illegality or misinterpretation of evidence and concluded that the findings of the Lahore High Court were justified and did not warrant interference. The petitioners... |
| 1969 SLD 477, (1969) 73 ITR 433 | IT REFERENCE No. 40 OF 1964 | In the landmark case of Commissioner of Income-tax v. Col. H. H. Raja Sir Harinder Singh, adjudicated by the Punjab and Haryana High Court in 1969, the pivotal issue revolved around the applicability of the Indian Income-tax Act, 1922 to the personal income of a sovereign ruler. The assessee, the ruler of the erstwhile Faridkot State, argued for tax immunity based on his sovereign status, contending that as a ruler, his personal income was exempt from taxation. However, the Income-tax Appellate Tribunal and subsequently the High Court, referencing the Supreme Court's decision in Commissioner of Income-tax v. H.E.H. Mir Osman Ali Bahadur, concluded that sovereignty did not grant immunity from income tax obligations under the Indian law. The court meticulously analyzed sections 34 and 12B of the Income-tax Act, determining that the personal income earned by the ruler in British India was taxable. Despite arguments highlighting distinctions between state and personal income and referencin... |
| 1983 SLD 1043, (1983) 144 ITR 295 | CASE REFERRED No. 128 OF 1978 | In the landmark case of Commissioner of Gift-tax v. Chalasani Subbayya Elur (CASE REFERRED No. 128 OF 1978, 1983 SLD 1043 = (1983) 144 ITR 295), the court delved into the nuanced interpretation of the Gift Tax Act, 1958, particularly focusing on Section 2(xii) which defines what constitutes a 'gift'. The central issue was whether the retirement of a partner from a firm, leading to the surrender of his share in future profits or goodwill, qualifies as a gift liable to taxation. The petitioner, Commissioner of Gift-tax, argued that the relinquishment of the partner's interest effectively enhanced the remaining partner's share, thereby constituting a gift under the Act. On the other hand, the respondent, Chalasani Subbayya Elur, contended that the transaction did not result in any significant financial change for him, as he continued to receive interest on his investment in the newly formed firm, thus negating the applicability of gift tax. The case progressed through various appellate s... |
| 1981 SLD 1868, (1981) 131 ITR 129 | CIVIL APPEAL No. 2367 (NT) OF 1972 , decided on 21.07.1981 | In the landmark case Beharilal Ramcharan v. Income Tax Officer (CIVIL APPEAL No. 2367 (NT) OF 1972), the Supreme Court of India addressed critical issues under the Income Tax Act, 1961, specifically sections 226(3)(i), 226(3)(vi), and 226(3)(x). The petitioners, engaged in banking and cloth dealing, contested a notice issued by the Income Tax Officer (ITO) demanding payment of tax arrears related to their dealings with B Ltd. The notice under section 226(3)(i) did not specify the exact amount due, a point of contention raised by the petitioners. The Supreme Court upheld the validity of this notice, ruling that the absence of a specific amount did not render it invalid, provided there was no prejudice to the parties involved. A pivotal aspect of the case was the affidavit submitted by the petitioners’ accountant, asserting that no amount was due to the ITO, contrary to the ITO’s claims of significant arrears. Under section 226(3)(vi), the ITO challenged this affidavit, alleging it was ... |
| 1986 SLD 1036, 1986 SCMR 1956 | Special Leave to Appeal No. 214 of 1981 , decided on 11.10.1986 | In the Supreme Court of Pakistan's decision on October 11, 1986, regarding Criminal Petition for Special Leave to Appeal No. 214 of 1981, petitioner Muhammad Khalid contested his conviction under sections 302 and 452 of the Penal Code for the murder of his wife, Naseem Akhtar. The case arose from an incident on December 7, 1976, where Muhammad Khalid allegedly stabbed his wife following a dispute. The prosecution detailed the events leading to the crime, while the defense claimed provocation due to witnessing his wife without a shirt and encountering a stranger. Despite the defense's arguments, the Supreme Court found them unsubstantiated, affirming the lower courts' decisions to uphold the convictions and sentences. The ruling emphasizes the judiciary's commitment to upholding legal standards and ensuring that criminal defenses are thoroughly evaluated, reinforcing the rule of law in Pakistan. This case highlights key aspects of criminal liability, the evaluation of defense pleas, and... |
| 2019 SLD 3149, 2019 PLC 1483 | D-2508 of 2018 , decided on 09.04.2018 | In the significant legal case before the Sindh High Court, Constitution Petition No. D-2508 of 2018, Irfan Saadat Khan, a BPS-19 officer from the Secretariat group, challenged his transfer and the subsequent posting of Respondent No.3, a BS-18 officer, to the Trade Marks Registry Karachi. Filed on April 30, 2018, the petition alleged that the transfer was illegal, discriminatory, and violated the Constitution of Pakistan, 1973, as well as the Sindh Service Tribunals Act, 1973. The petitioner argued that the impugned Notification dated March 28, 2018, which transferred him from the position of Registrar of Trade Marks (BS-19) to report to the Intellectual Property Organization Head Office in Islamabad, and appointed Respondent No.3 in his stead, was in direct violation of previous Supreme Court decisions and constituted an abuse of power by the official respondents. Represented by Abdul Salam Memon, the petitioner contended that the transfer not only breached the terms and conditions o... |
| 1989 SLD 453, 1989 SCMR 203, 1989 SLD 1009 | 29-K of 1966 , decided on 22.03.1988 | In the landmark Supreme Court of Pakistan case, Karachi Development Authority v. Mrs. Nikhat Khan, the court addressed critical issues surrounding land allocation and adherence to procedural rules under the Constitution of Pakistan, 1973, specifically Section 185(3). The case, cited as 1989 SLD 453 among others, pertained to a civil petition for leave to appeal No. 29-K of 1966, decided on March 22, 1988. The petitioner, Karachi Development Authority, challenged the allotment of land to Mrs. Nikhat Khan, who had been granted two plots in violation of the Karachi Development Authority (Disposal of Land) Rules, 1971, Rule 7(2). The core of the dispute centered on the non-disclosure by the respondent that she had already been allotted a plot, rendering the second allotment void ab initio as per the rules that mandated public auction for residential plots. The High Court of Sind initially ruled in favor of the respondent, asserting that rule 7(2) did not provide authority for cancellation ... |
| 2000 SLD 953, 2000 SCMR 1279, 2000 SLD 1365 | Civil Petition No. 935-L of 1997 , decided on 24.11.1999 | This case revolves around a legal dispute concerning inheritance rights, specifically the claim of the petitioners as legal heirs of Col. Altaf Ali Khan. The Supreme Court of Pakistan examined the procedural aspects of the lower courts' decisions that dismissed the petitioners' claims based on alleged time-bar and frivolous nature of the suit. The court highlighted the importance of allowing full arguments and evidence in cases involving civil rights, particularly when allegations of fraud are made. The decision underscores the necessity for trial courts to consider the merits of claims thoroughly before dismissing them on procedural grounds. The ruling reinforces the principle that the burden of proof lies with the party alleging fraud and emphasizes the importance of a fair trial in civil proceedings. Keywords include inheritance rights, fraud, civil rights, procedural fairness, and legal heirs.... |
| 2013 SLD 2385, 2013 YLR 473 | Writ Petition No. 22168 of 2010 , decided on 20.10.2010 | In the case of Writ Petition No. 22168 of 2010, the Lahore High Court addressed the implications of non-compliance with the Punjab Rented Premises Act regarding the deposit of fines by landlords. The petitioner, a tenant, contested an order permitting the landlord to deposit the fine post-filing of the ejectment petition. The ruling clarified that while compliance with section 9(b) is essential, the absence of the deposit at initial filing does not invalidate the petition, allowing for rectification. This case underscores the balance between procedural adherence and the rights of landlords to rectify oversights, ensuring fair legal processes in tenant-landlord disputes. The court's decision aligns with precedents emphasizing the importance of allowing time for compliance, which is crucial for maintaining judicial efficiency and fairness in rental disputes.... |
| 2002 SLD 742, 2002 YLR 3322 | W.P. No. 1070 of 2002 , decided on 14.02.2002 | In the landmark case of Ghulam Murtaza versus Drugs Inspector (M.Iqbal), Faisalabad & Another, adjudicated by the Lahore High Court on February 14, 2002, pivotal legal principles surrounding the enforcement of the Drugs Act (XXXI of 1976) and related Punjab Drugs Rules, 1988, were scrutinized and upheld. The petitioner, a certified Hakim practicing under the auspices of the National Council for Tibb Government of Pakistan, sought relief after his medical store and medicines were unlawfully sealed by Respondent No.1, Drugs Inspector M.Iqbal, on January 12, 2002, under the ambit of the Drugs Act. The petitioner, holding a valid Allopathic drugs sale license issued by Respondent No.2, contended that the actions taken by the respondent were not only in violation of Sections 18(iv) and 19 of the Drugs Act but also failed to adhere to the mandatory provisions stipulated in Section 18(i) concerning the sealing duration of premises. Represented by Advocate Ch. Azeem Sarwar, the petitioner arg... |
| 2017 SLD 1373, 2017 SCMR 482 | Civil Petition No. 1958 of 2006 , decided on 19.01.2017 | In the landmark case of Civil Petition No. 1958 of 2006, heard by the Supreme Court of Pakistan on January 19, 2017, the court addressed the issue of pay protection for civil servants under the Civil Servants Act of 1973. The case revolved around Muhammad Zafar, an Assistant Professor, who had faced termination from his ad hoc position as Director Physical Education and was subsequently appointed to a lower post. The Federal Service Tribunal had previously ruled in favor of Zafar, asserting his entitlement to pay protection based on Section 11-A of the Act, which stipulates that civil servants declared surplus due to government decisions should be accommodated in posts carrying equal pay scales. The Supreme Court concurred with this interpretation, emphasizing that even ad hoc employees are recognized as civil servants under the law. The decision reinforced the legal rights of civil servants regarding pay protection, establishing a precedent for similar cases in the future. This case i... |
| 2018 SLD 1125, 2018 PCRLJ 790 | Criminal Revision No. 19-P of 2017 , decided on 28.07.2017 | In the case of ARBAB TEHSINULLAH versus RIAZ AND OTHERS, adjudicated by the Peshawar High Court on July 28, 2017, the court addressed a criminal revision petition under Section 517 of the Criminal Procedure Code (V of 1898). The petitioners sought the return of household articles/items that were seized by the Investigating Officer during the investigation of charges under Sections 302 and 34 of the Penal Code, 1860. These articles were handed over to the petitioner after the preparation of a superdagi-nama. Although the Trial Court initially convicted the respondents, they were later acquitted upon appeal in 2002. In 2014, the respondents filed an application for the return of the articles, which was accepted by the Additional Sessions Judge, directing the petitioner to return the items or compensate for their market value. The petitioner challenged this order, leading to the revision petition before the High Court. Justice Ishtiaq Ibrahim presided over the case, meticulously examinin... |
| 1975 SLD 404, (1975) 100 ITR 143 | TAX CASE No. 21 OF 1972 , decided on 21.08.1974 | In the landmark 1975 tax case adjudicated by the Patna High Court, the assessee, Lakshmi Narayan Gouri Shankar, challenged penalties imposed under the Sea Customs Act for importing goods using a forged license. The case, cited as 1975 SLD 404 and (1975) 100 ITR 143, revolved around the disallowance of penalties as deductible expenses under the Income Tax Act, 1922, specifically Sections 10(1) and 10(2)(xv). Represented by advocates Tarkeshwar Prasad and colleagues, the petitioner argued for the allowability of these penalties as business expenditures. However, the court, presided over by Chief Justice N.L. Untwalia and judges S.K. Jha and J., upheld the Tribunal's decision against the assessee. The judiciary clarified that penalties resulting from legal infractions, such as the use of forged licenses, do not qualify as deductions because they are not incidental to the business's nature. This ruling underscores the strict interpretation of tax laws regarding allowable business expenses ... |
| 2023 LHC 3770, 2023 SLD 1577, (2023) 128 TAX 521, 2024 PTCL 71, 2024 PTD 837 | W.P No.16217 of 2020 , decided on 06.06.2023 | In the landmark case of W.P No.16217 of 2020, the Lahore High Court delivered a pivotal judgment on June 6, 2023, under the guidance of Justice Shahid Karim. The case centered around M/S Nishat Hotels & Properties Ltd and another petitioner challenging the constitutionality and operational legality of the Punjab Revenue Authority, established under the Punjab Revenue Authority Act, 2012. The petitioners contested the issuance of show cause notices by officers of the Authority under Section 52 of the Punjab Sales Tax on Services Act, 2012, asserting that such notices were invalid due to procedural lapses in the Authority's constitution. The core of the dispute lay in the Authority's failure to enact specific rules for appointing its officers, as mandated by Section 39 of the Act. The petitioners argued that without these prescribed rules, the Authority lacked the authority to appoint officers who could legally issue show cause notices, rendering any such actions ultra vires. The Court ... |
| 2013 SLD 2698, 2013 YLR 1656 | Writ Petition No. 356 of 2012 , decided on 14.11.2012 | In the case of Zahoor Hussain Shah vs. Principal, Ayub Medical College, the petitioner sought to continue his medical education after being declared ineligible due to failing to pass the MBBS Part-I examination within the prescribed four attempts. The Peshawar High Court, presided over by Khalid Mahmood, dismissed the writ petition, affirming that the rules established by the PMDC regarding examination attempts were binding and aimed at ensuring the competency of medical students. The court acknowledged the petitioner's claims regarding personal circumstances affecting his examination performance but ruled that adherence to the established educational standards was paramount. This case underscores the significance of maintaining rigorous academic requirements in medical education and the implications of failing to meet those standards. The ruling serves as a reminder to students of the importance of compliance with institutional regulations to safeguard educational integrity.... |
| 2010 SLD 2630, 2010 CLD 293 | C.O.S. No.2 of 2004 , decided on 07.12.2009 | In the landmark case reported as 2010 SLD 2630 and 2010 CLD 293 at the Lahore High Court, plaintiff Mian Mehmood Ahmad filed a suit against HONG KONG AND SHANGHAI BANKING CORPORATION LTD. and six others under the Financial Institutions (Recovery of Finances) Ordinance (XLVI of 2001). The core issue revolved around the jurisdiction of the specialized Banking Court in handling disputes related to financial obligations and instruments like letters of credit. The plaintiff sought enforcement of an irrevocable transferable letter of credit (L/C) and claimed damages for alleged breaches by the defendants, including failure to credit his account with the negotiated amount. The court meticulously analyzed whether the dispute fell within the defined parameters of 'finance' and the relationship between a 'financial institution' and a 'customer' as stipulated by the ordinance. It was determined that the plaintiff's primary grievance was with Electro Centre Ltd., the beneficiary of the L/C, rather... |
| 1985 SLD 2194, 1985 PLC 852 | LHR-51 of 1980 , decided on 23.05.1982 | This case revolves around the entitlements of employees of the West Pakistan Agricultural Development and Supplies Corporation following its dissolution via Presidential Order No. 5 of 1972. The court had to determine whether Azhar Ali Mirza, who was transferred and appointed under the new Punjab Agricultural Development and Supplies Corporation, was entitled to retain his previous terms of service, including seniority and promotion rights. The ruling emphasized the importance of adhering to the provisions outlined in the Presidential Order, which protected the rights of employees during the transition. The case highlights key legal principles regarding employee rights, corporate succession, and the obligations of successor entities. Keywords such as 'employee rights', 'corporate dissolution', 'seniority restoration', and 'legal entitlements' are vital for understanding this ruling's significance within labor law.... |
| 2001 SLD 686, 2001 CLC 1751 | Regular Second Appeals Nos. 910 and 1036 of 1978 , decided on 07.06.2000 | This case revolves around the application of the Punjab Pre-emption Act, 1913, particularly regarding the rights of pre-emption in the context of real estate transactions. The plaintiff, Ashfaq Ahmad, claimed a superior right of pre-emption based on his status as an owner in the estate and his relationship to the vendor. The trial court initially ruled in his favor, but the appellate court later dismissed the suit, arguing that it should have been transferred to the Collector due to claims of tenancy. However, upon review, the Lahore High Court found that the plaintiff had effectively abandoned the tenancy claim and reaffirmed his superior rights. This case highlights the complexities of property law and the nuances of pre-emption rights, making it a significant reference point for future cases involving similar issues.... |
| 2006 SLD 1539, 2006 PLD 394 | Constitution Petition No.36 of 2005 , decided on 07.02.2006 | In Constitution Petition No.36 of 2005, the Supreme Court of Pakistan addressed the controversial conversion of Jubilee Park, Sector F-7, Islamabad, into a Mini Golf Course by the Capital Development Authority (C.D.A.) in collaboration with Al-Falah Mini Golf. The petitioner, Moulvi IQBAL HAIDER, challenged the lease agreement under Article 184(3) of the Constitution, alleging that the transaction violated fundamental rights enshrined in Article 26, which guarantees access to public entertainment facilities. The Court meticulously examined the Capital Development Authority Ordinance, 1960, and the Islamabad Land Disposal Regulation, 1993, highlighting sections that govern the allocation and maintenance of public parks. The petitioner contended that the lease was executed without proper authorization, lacking transparency, and without soliciting objections from the general public as mandated by law. Furthermore, the lease terms were deemed detrimental to public access, imposing commerci... |
| 1987 SLD 3232, (1987) 166 ITR 18 | D-2741 of 1987 , decided on 01.01.1987 | In this landmark case, the Bombay High Court addressed the limitations of the Commissioner's powers under section 263 of the Income-tax Act, 1961. The case centered around Remex Constructions, which faced challenges regarding the assessment of gross profits due to inadequate stock records. The ITO had estimated profits at a flat rate, which was contested by the firm. The AAC granted relief, but the Commissioner subsequently intervened, leading to disputes over jurisdiction. The court clarified that once an order is appealed and modified by the AAC, the ITO's original order ceases to exist, thus nullifying the Commissioner's authority to revise it. This ruling reinforces the importance of procedural integrity in tax assessments and the rights of taxpayers to contest administrative decisions. The decision is significant for tax law practitioners and highlights key aspects of revenue protection.... |
| 1985 SLD 517, 1985 SCMR 544 | Civil Petition for Special Leave to Appeal No. 187 , decided on 31.10.1984 | In the landmark case of *Civil Petition for Special Leave to Appeal No. 187 of 1983*, adjudicated by the Supreme Court of Pakistan on October 31, 1984, the petitioner, Iqbal Ahmad, sought to overturn an eviction order issued against him. This case delves into the intricate facets of tenancy laws, eviction processes, and the appellate mechanisms within Pakistan's judicial system. The Supreme Court, presided over by Chief Justice Muhammad Haleem and comprising justices Aslam Riaz Hussain, Nasim Hasan Shah, Zaffar Hussain Mirza, and M.S.H. Quraishi, meticulously examined the grounds on which the eviction was based. At the heart of the dispute was the application of the West Pakistan Urban Rent Restriction Ordinance (VI of 1959), specifically Section 15, which governs ejectment on the grounds of personal need. The petitioner contested the eviction, arguing that the landlord's claim of personal need was unfounded and that the eviction order stemmed from a misappreciation of evidence by the... |
| 2003 SLD 2459 = 2003 CLC 200 | Civil Suit No. 493 of 2001 , decided on 17.07.2002 | In the landmark case Civil Suit No. 493 of 2001 adjudicated by the Sindh High Court on July 17, 2002, the plaintiff, Kazim Imam Jan, sought multiple reliefs regarding the possession and title of the property located at No. C-79, Block No. 4, F.B. Area, Karachi. The case revolved around the plaintiff's claim of rightful ownership and his contention that the defendants, led by Muhammad Jawaid and others, were unlawfully occupying the premises. Central to the dispute were several legal statutes, including the Limitation Act (IX of 1908), the Specific Relief Act (I of 1877), and the Civil Procedure Code (V of 1908), which governed the permissible timeframe for initiating such legal actions. The plaintiff's position was that prior proceedings and a directive from the Supreme Court warranted an extension of the limitation period, allowing him to file the suit within an acceptable timeframe. However, the court found that the plaintiff had not adhered to the statutory deadlines despite being r... |
| 2018 SLD 377, 2018 PLJ 103 | 4301 of 2014 , decided on 14.04.2017 | In the case of Muzaffar Hussain versus Senior Member, Board of Revenue, Punjab, Lahore and Another, Appeal No. 4301 of 2014, the Service Tribunal of Punjab deliberated on April 14, 2017, under the Punjab Employees Efficiency, Discipline and Accountability Act, 2006, specifically sections 5 and 9. The appellant, Muzaffar Hussain, was charged with inefficiency and misconduct related to the handling of inheritance mutations and the imposition of fake mutations by the patwari in connivance with private individuals. The appellant, serving as a Kanungo, was accused of being negligent in verifying inheritance mutations, which led to the unauthorized mutation of lands and the subsequent imposition of a major penalty of removal from service. The defense argued that the appellant acted in good faith, relying on previously recorded mutations and that the primary culpability lay with the patwari who orchestrated the fraudulent activities. The inquiry officer's report highlighted the appellant's ne... |
| 2017 SLD 2844, 2017 CLD 1269 | E.F.A. No. 646 of 2010 , decided on 18.11.2014 | In the landmark case adjudicated by the Lahore High Court, the appellants, MESSRS CHIEF SARHAD CARGO SERVICE THROUGH PROPRIETOR AND OTHERS, challenged the decision of Judge Banking Court No. II, Lahore, regarding the recovery of financial dues under the Financial Institutions (Recovery of Finances) (Amendment) Act, 2016. The case, cited as 2017 SLD 2844 and 2017 CLD 1269, was heard on November 18, 2014, under the case number E.F.A. No. 646 of 2010. The central issue revolved around the proper interpretation and application of Sections 12(2), 17, and 22 of the Financial Institutions (Recovery of Finances) (Amendment) Act, 2016, in conjunction with Section 47 of the Civil Procedure Code (V of 1908). The appellants argued that the lower court had erroneously set aside their decree, failing to recognize the mandatory provisions of the financial ordinance, thereby infringing upon their legal rights to recover the owed amounts. The Lahore High Court, presided over by Justices AMIN-UD-DIN K... |
| 2018 SLD 890, 2018 YLR 860 | Criminal Appeal No. 908 of 2010 , decided on 10.04.2017 | The case revolves around the appeal of Dilshad Ahmad against his conviction under the Control of Narcotic Substances Act, 1997. The Lahore High Court critically assessed the prosecution's case, which primarily hinged on the recovery of charas. The prosecution alleged that the appellant was caught selling charas and further led the police to recover additional quantities concealed in an iron trunk. However, the court identified serious flaws in the investigation process, including the complainant's premature investigation before the FIR was filed, and discrepancies in the documentation related to the recovery. The investigation was deemed flawed, leading to a conclusion that the prosecution failed to prove safe custody of the narcotics, thus creating reasonable doubt. The judgment highlighted the importance of procedural integrity in narcotics cases, emphasizing the need for strict adherence to legal protocols to ensure justice. Consequently, the court acquitted the appellant, underscor... |
| 2003 SLD 526, 2003 PTD 602 | Complaint No. 518 of 2002 , decided on 02.09.2002 | This case involves a complaint lodged by Muhammad Tufail against the Secretary of Revenue Division regarding the actions of a Receiver appointed for tax recovery. The complainant alleged harassment by the Receiver towards family members while he was out of the country. The Federal Tax Ombudsman concluded that the Receiver's behavior was unacceptable and recommended procedural changes to prevent such occurrences in the future. This case highlights the importance of ethical conduct in tax recovery processes and the need for safeguards against abuse of power by appointed officials. Key issues include the responsibilities of Receivers under the Income Tax Rules, and the proper channels for tax recovery without infringing on the rights of taxpayers. The Ombudsman emphasized the necessity for training and guidelines for Receivers to ensure compliance with legal and ethical standards. Keywords include 'tax recovery', 'Federal Tax Ombudsman', 'Receiver appointment', 'Income Tax Rules', and 'ta... |
| 1995 SLD 1365, 1995 PLC 617 | , decided on 17.04.1995 | The 1995 appellate case adjudicated by the Labour Appellate Tribunal in Sindh serves as a pivotal reference in labor law, particularly concerning the lawful termination of temporary employment. Central to the case was the employment status of the respondent, TARIQ MEHMOOD MIRZA, who was engaged by A.E.G. Pakistan (Pvt.) Ltd. on a temporary basis. The initial three-month contract was subsequently extended month-to-month, culminating in a seven-month tenure, after which the employer legally terminated his services. The appellant, represented by advocate Muhammad Humayun, underscored that the employment was never intended to be permanent and was clearly delineated as temporary from the outset, as per the appointment letter dated April 21, 1991. This letter specified the tentative end date of July 31, 1991, and the termination notice unequivocally cited the temporary nature of the role as the reason for dismissal. The respondent's attempt to secure reinstatement under Section 25-A of the I... |
| 2012 SLD 219, 2012 PTD 1749 | S.T.A. No.28/LB of 2011 , decided on 21.05.2012 | This case revolves around the interpretation of the Sales Tax Act, 1990 and the Sales Tax Registration Rules, 2006 concerning the de-registration, blacklisting, and suspension of registration of a taxpayer. The taxpayer, Messrs KAY AND EMMS (PVT.) LTD., was charged with receiving a refund against invoices from suspended entities. The First Appellate Authority ruled that the relevant rules did not apply as the demand was created post-refund issuance. The Appellate Tribunal upheld this decision, emphasizing the need for a self-speaking appealable order in cases of blacklisting. This ruling highlights the importance of adhering to procedural laws in tax matters and ensures that taxpayers are not unduly penalized for issues arising from the actions of suspended entities. The decision is significant for understanding the application of tax laws in Pakistan and the rights of taxpayers in similar situations.... |
| 2023 SLD 2376, 2023 PCRLJ 1823 | Criminal Appeal No. 271 of 2022 , decided on 19.06.2023 | In the pivotal Criminal Appeal No. 271 of 2022, adjudicated by the Balochistan High Court on June 19, 2023, the appellant, Mushtaq Ahmed, was acquitted of the murder charges under Section 302(b) of the Penal Code. The case revolved around the alleged murder of Ahmed’s uncle, with the prosecution primarily relying on CCTV footage to establish Ahmed’s involvement. However, the High Court identified critical deficiencies in the prosecution's evidence, notably the absence of original CCTV tapes and the lack of forensic analysis to authenticate the footage. These gaps cast significant doubts on the reliability of the evidence, suggesting potential tampering or manipulation. Additionally, Ahmed’s confession, made three days post-arrest and not in the presence of a Magistrate as required by the Qanun-e-Shahadat Order of 1984, was deemed inadmissible. The court emphasized that confessions obtained under such conditions are not credible and cannot be used as evidence against the accused. Furth... |
| 1984 SLD 116, 1984 PTD 247 | Constitutional Petition No. D-166 of 1985 , decided on 18.12.1985 | In the landmark case of English Boot House Ltd versus Collector of Central Excise and Land Customs, adjudicated by the Sindh High Court, significant legal interpretations of the Sales Tax Act, (III of 1951) were explored. The petitioner, English Boot House Ltd, a prominent retailer and alleged manufacturer of footwear, contested the imposition of sales tax on goods manufactured in its name by separate shoe-makers. Central to the dispute was the interpretation of section 2(11)(ii) of the Sales Tax Act, which defines 'manufacturer or producer' and its applicability to the petitioner’s business model. The court examined whether the petitioner, by branding and selling footwear manufactured by others under its name, fell within the ambit of a manufacturer as per the statute. The respondent, represented by Liaqat Merchant, Deputy Attorney General, maintained that the petitioner effectively held proprietary rights over the manufactured goods and was thus liable for sales tax obligations, espe... |
| 1975 SLD 114, 1975 SCMR 33 | Civil Petition for Special Leave to Appeal No. 240 , decided on 08.04.1974 | In the pivotal case of Ali Muhammad vs. Makhdoom Sirajul Haq Qureshi, adjudicated by the Supreme Court of Pakistan on April 8, 1974, the court addressed critical issues surrounding property transfer and eviction under the West Pakistan Urban Rent Restriction Ordinance (VI of 1959) and the Displaced Persons (Compensation and Rehabilitation) Act (XXVIII of 1938). The petitioner, Ali Muhammad, sought special leave to appeal against the eviction order that transferred a house from Abdul Ghafoor to Makhdoom Sirajul Haq Qureshi based on contested information provided by the respondent. The case delved into the validity of the transfer order, the jurisdiction of the Supreme Court under Article 185 of the Constitution of Pakistan, and the procedural amendments to the High Court Rules and Orders as amended in 1971. The Supreme Court, presided over by Chief Justice Hamoodur Rahman and Justices Waheeduddin Ahmed and Salahuddin Ahmed, meticulously examined the petitioner’s failure to challenge th... |
| 2016 SLD 1337, (2016) 114 TAX 385 | C.A. No. 1049 To 1055/2011, C.M.A No. 1841/2016 IN , decided on 25.11.2016 | In the landmark decision rendered by the Supreme Court of Pakistan on November 25, 2016, the Court addressed a series of complex appeals and petitions concerning the classification of certain levies and contributions under various labor laws. The central issue revolved around whether the amendments made to the Workers Welfare Fund Ordinance, 1971, the Employees Old Age Benefits Act, 1976, and several other labor-related statutes through different Finance Acts qualified as Money Bills under Article 73 of the Constitution of Pakistan. This determination was crucial as it directly impacted the legislative process and the constitutionality of the amendments in question. The Supreme Court meticulously analyzed the nature of the levies and contributions stipulated in the aforementioned laws. A critical distinction was drawn between 'taxes' and 'fees,' a differentiation that holds significant weight in constitutional law. Taxes are characterized as common burdens levied for the general reven... |
| 1988 SLD 2343, 1988 SCMR 860 | Civil Petition No. 1129 of 1980 , decided on 21.02.1988 | In the case of Civil Petition No. 1129 of 1980, the Supreme Court of Pakistan addressed a dispute regarding the transfer of a shop purchased in a public auction under the Displaced Persons (Compensation and Rehabilitation) Act, 1958. The petitioner, Muhammad Ibrahim, challenged the legality of the Settlement authorities' actions in transferring the shop to the respondents. The court examined the petitioner's role as the attorney for another party during the auction and the subsequent agreements made regarding the shop. Despite the petitioner's claims of ownership based on various documents, the court found that the Settlement authorities acted within their jurisdiction. The court ultimately dismissed the petition, emphasizing the validity of the earlier decisions made by the Settlement authorities and the lack of merit in the petitioner's claims. This case highlights the importance of jurisdictional authority in property disputes and the complexities involved in claims of ownership and... |
| 1992 SLD 1916, 1992 KLR 137 | W.P. No. 11194 of 1991 , decided on 03.12.1991 | In the case of Abdul Hamid Dar vs N.I.R.C. before the Lahore High Court, cited as 1992 SLD 1916 and 1992 KLR 137, the petitioner challenged the dismissal of his application under section 8(7) of the Industrial Relations Ordinance 1969. Promoted to Assistant Engineer with supervisory responsibilities over 40 workmen, the petitioner was deemed an employer by the T&T Department service manual, thereby terminating his union membership. The decision, rendered by Judge KHALIL-UL-REHMAN, J on December 3, 1991, upheld the orders of N.I.R.C., emphasizing that the petitioner did not sufficiently demonstrate that the T&T Manual provisions were inapplicable. The petitioner argued that his role did not confer employer status as defined under the Civil Servants (Appointment, Promotion & Transfer) Rules, 1973, and that the key questions were factual and required the opportunity to present evidence. However, the court found no grounds to interfere with the existing orders under extraordinary constitut... |
| 2016 SLD 1481, 2016 PLJ 47 | W.P. No. 2667 of 2014 , decided on 02.02.2015 | In the landmark case W.P. No. 2667 of 2014, decided on February 2, 2015, by the High Court of Azad Jammu and Kashmir (AJ&K), significant legal principles regarding administrative authority and writ jurisdiction were reaffirmed. The petitioners, including MUHAMMAD BASHIR, Chief Manager of Azad Jammu & Kashmir Bank's Rawalakot Branch, challenged the issuance of show-cause notices and charge sheets issued by their employer under the AJ&K Interim Constitution Act, 1974, specifically Section 44. The Bank had implemented a gold loan scheme requiring genuine gold verification, for which M/s. Bismillah Jewelers was appointed as the verifying agent. Allegations arose that the jewelers conspired with borrowers, leading to losses for the Bank and tarnishing its reputation. Consequently, the petitioners were subjected to disciplinary actions, prompting them to file a writ petition seeking to declare the notices and charge sheets null and void. The court meticulously analyzed the legality of the d... |
| 2015 SLD 2305, 2015 MLD 1595 | C.R. No. 491-M of 2014 , decided on 11.03.2015 | In the pivotal case of PROVINCIAL GOVERNMENT through Chief Secretary Khyber Pakhtunkhwa and 4 others versus AKHTAR HUSSAIN and 5 others, the Peshawar High Court addressed significant issues related to land acquisition and property rights under the Land Acquisition Act of 1894 and the Specific Relief Act of 1877. The case, cited as 2015 SLD 2305 and 2015 MLD 1595, was presided over by Judge HAIDER ALI KHAN on March 11, 2015, following a hearing on March 10, 2015. The petitioners, representing the Provincial Government, sought a declaration affirming their ownership of specific land parcels irrigated by the water channel 'Ghair Mumkin Tangy.' They contended that the authorities lacked the right to classify the land as 'bari' in the revenue records, thereby challenging the existing land status. Additionally, the petitioners requested corrections in the revenue records to accurately reflect the nature of the land. The respondents, led by AKHTAR HUSSAIN and supported by legal counsel Barr... |
| 2016 SLD 120 | ITA No. 837/IB/2013, ITA No. 838/IB/2013 , decided on 20.01.2016 | In the case of ITA No. 837/IB/2013 and ITA No. 838/IB/2013, the Appellate Tribunal Inland Revenue, Islamabad addressed significant issues related to the Income Tax Ordinance, particularly concerning the limitation period for amended assessments. The appeal was initiated by the department against the annulment of assessment orders for tax year 2007, which the Commissioner (Appeals) declared as time-barred. The Tribunal meticulously analyzed the legal framework surrounding the assessment process, highlighting the importance of the five-year limitation period and the taxpayer's vested rights upon filing their returns. The Tribunal concluded that the amendments made to the law could not retroactively affect the taxpayer's rights, resulting in the rejection of the department's appeals. This case underscores the critical nature of compliance with statutory limitations in tax assessments and the protective rights afforded to taxpayers under the Income Tax Ordinance.... |
| 2005 SLD 1347, 2005 CLC 1353 | Regular First Appeal No.47 of 1988 , decided on 07.04.2005 | In the landmark case of KHALID SAEED vs HAMEEDUD DIN GHORI, adjudicated by the Lahore High Court on April 7, 2005, the appellant sought to overturn the trial court's decision favoring the respondent. Central to the dispute was a pro forma note under the Civil Procedure Code of 1908, specifically sections O. XXXVII, Rr.2 & 3, which outlined the procedures for suit recovery based on promissory notes. The appellant, represented by renowned advocate Mirza Manzoor Ahmed, claimed repayment of Rs.55,000 along with Rs.5,000 profit, supported by two cheques. However, the respondent, HAMEEDUD DIN GHORI, countered that the appellant failed to substantiate the repayment claims adequately. The evidence presented, including cheques from U.B.L. branches, was scrutinized, but the court found the appellant's documentation insufficient. The judges, led by MAULVI ANWARUL HAQ, J, emphasized the lack of objection to the pro note's validity during the appeal process. Citing precedents like Mirza Arif Baig v... |
| 2009 SLD 2202, 2009 PLD 243 | C.P. No. D-980 of 2008 , decided on 20.11.2008 | This case revolves around the constitutional rights of a businessman, Habibullah Niazi, whose name was placed on the Exit Control List (ECL) without meeting the necessary legal criteria. The Sindh High Court examined the case under the framework of the Exit from Pakistan (Control) Ordinance and the Constitution of Pakistan, particularly Articles 15 and 199. The petitioner argued that his placement on the ECL was arbitrary and unjustified, as it violated his right to freedom of movement. The respondents acknowledged that the placement was based on allegations of financial misconduct but failed to substantiate the claims with evidence satisfying the established criteria. The court's decision emphasized the importance of protecting individual liberties against arbitrary governmental actions, reaffirming that citizens must not be deprived of their rights without lawful justification. This ruling sets a precedent on the standards required for placing individuals on the ECL, highlighting the... |
| 2015 SLD 1044, 2015 YLR 2678 | Civil Appeal No. 103 of 2012 , decided on 22.06.2015 | In the legal dispute between Muhammad Ayub Khan and Muhammad Azad Khan along with two others, the High Court of Azad Jammu and Kashmir rendered a decisive judgment on Civil Appeal No. 103 of 2012, dated June 22, 2015. The appellant, Muhammad Ayub Khan, challenged the earlier judgment and decree issued by the Civil Judge Hajira, which had upheld a prior dismissal of his suit filed in 2008. The core contention of the appeal revolved around allegations of fraud and collusion pertaining to Mutation No. 81, dated March 22, 1962, concerning land in village Phagwati, Tehsil Hajira. Khan asserted that the mutation was fraudulent, lacking proper oral sale or formal mutation processes, and contended his right to possess 3 kanals of land bearing Khasra No. 529. Despite these serious allegations, the appellant failed to present substantial evidence to support claims of fraud or incompetence in the legal proceedings. The respondent, Muhammad Azad Khan, defended the legitimacy of the mutation by pr... |
| 1988 SLD 2739, 1988 SCMR 1681 | Civil Petition No. 23 of 1981 , decided on 03.07.1988 | In the landmark case of Civil Petition No. 23 of 1981, decided on July 3, 1988, the Supreme Court of Pakistan addressed significant issues related to civil service misconduct under the Punjab Civil Servants Act, 1974, and the Constitution of Pakistan, 1973. The petitioner, the Province of Punjab through the Secretary of Education in Lahore, sought leave to appeal against the Punjab Service Tribunal's judgment dated November 4, 1980, which partially favored the respondent, M. Khadim Hussain Khalid. The Tribunal had overturned a previous order from March 12, 1977, citing charges of manipulation that amounted to misconduct under Section 15 of the Punjab Civil Servants Act and Article 212(3) of the Constitution. The petitioner’s inability to present effective legal arguments and the lack of substantive merit in their case led to the dismissal of the petition. The Supreme Court emphasized the necessity for civil servants to uphold integrity and the importance of providing a fair opportunity... |
| 2007 SLD 3424, 2007 PLJ 945 | C.A. Nos. 1181 & 1182 of 2002 , decided on 02.04.2007 | This case revolves around the jurisdiction of the Federal Service Tribunal concerning civil servants from the Northern Areas of Pakistan. The Supreme Court examined whether the appellants, who were civil servants appointed by the Government of Pakistan, fell within the definition of 'civil servant' as per the Civil Servants Act, 1973. The Court found that the appellants had the right to appeal to the Tribunal regarding their service conditions, including seniority and promotion. The decision emphasized the importance of ensuring that civil servants' rights are protected and adjudicated by the appropriate judicial bodies. This ruling sets a significant precedent regarding the status and rights of government employees in regions with distinct administrative structures, such as the Northern Areas.... |
| 1999 SLD 677, 1999 PTD 4126, 2000 PTCL 356, (2000) 81 TAX 94 | Writ Petitions No.s 1122 and 1189 of 1995 , decided on 18.02.1999 | In the landmark case of Frontier Ceramics versus the Government of Pakistan, adjudicated by the esteemed Peshawar High Court on February 18, 1999, pivotal legal interpretations surrounding tax exemptions were scrutinized and clarified. The petitioner, Frontier Ceramics, sought relief under the Sales Tax Act, 1990, arguing that their industrial setup met the criteria stipulated for exemption as per Notification No.S.R.O. 529(1)/88 dated June 26, 1988. They claimed that their factory was set up and commenced production between July 1, 1988, and June 30, 1990, thereby qualifying for sales tax exemption on their manufactured goods within the provinces of Balochistan and North-West Frontier Province. The crux of the legal battle revolved around the interpretation of the term 'set up' as defined in the amended Sales Tax Act. Frontier Ceramics contended that their trial production, which began in 1986, should not preclude them from claiming the exemption granted by the 1988 notification. How... |
| 1975 SLD 754, (1975) 101 ITR 748 | IT REFERENCE No. 80 OF 1970 , decided on 31.01.1974 | This case involves the interpretation of tax laws regarding the deductibility of interest payments made by an association that was converted into a company. The Gujarat High Court examined whether the deposits made by members of the association could be classified as borrowed capital for the purpose of tax deductions under the Income-tax Act. The court found that the association, being unregistered, could not have engaged in a valid borrowing-lending relationship. The case highlights critical aspects of tax law, specifically how capital borrowed must involve an actual transaction between defined parties. The ruling emphasizes the necessity of a real borrowing and lending relationship to qualify for interest deductions, ultimately denying the claim for deductions on interest paid by the company. Key terms include 'borrowed capital,' 'tax deductions,' 'Income-tax Act,' and 'association's liabilities.'... |
| 2008 SLD 319, 2008 PTCL 283 | C. Ps. Nos. 3278 to 3281 of 1993 , decided on 18.08.2004 | In the landmark case cited as 2008 SLD 319 and 2008 PTCL 283, the Sindh High Court deliberated on the applicability of customs duty and sales tax exemptions for imported Toyota vehicles by the petitioner. The case, referenced under C. Ps. Nos. 3278 to 3281 of 1993 and heard on August 18, 2004, revolved around the petitioner’s claim of exemption from paying customs duty and sales tax based on notifications issued on June 14, 1984, and September 12, 1992. The petitioner argued that these exemptions should apply as the imports were made by a third party for the Government of Punjab. However, the court scrutinized the validity of these exemptions, especially in light of the insertion of section 31-A in the Customs Act, 1969, and corresponding sections in the Sales Tax Act, 1990, which effectively nullified the doctrine of Promissory Estoppel previously relied upon in the AI-Samrez case (PTCL 1987 CL. 99). The court found that the exemptions were not applicable since the goods were not impo... |
| 1994 SLD 651, 1994 SCMR 686 | Civil Petition No. 432 of 1993 , decided on 27.11.1993 | In the landmark case Civil Petition No. 432 of 1993 heard by the Supreme Court of Pakistan on November 27, 1993, the petitioner, Mst. Faqraz Bibi, sought to establish her ownership of House No.Y-753 in Dhok Ratta, Rawalpindi. The claim was based on an entry in the Nikahnama, a matrimonial contract, which stipulated that the house was given to her as dower amounting to Rs.1,00,000 at the time of her marriage. The petitioner asserted that she had been exercising uninterrupted proprietary rights over the property, supported by the signatures of both her husband and his father on the Nikahnama, thereby confirming the stipulations regarding the house. Initially, the Lahore High Court ruled in favor of the petitioner and respondent No.3, but this decision was challenged by the respondents, leading to an appeal. The first appellate court reversed certain findings related to issue No.4, resulting in the dismissal of the Civil Revision Application No.301 of 1993. The Supreme Court acknowledged ... |
| 1986 SLD 1832, (1986) 161 ITR 749 | CIVIL APPEAL Nos. 597 TO 599 (NT) OF 1985 , decided on 07.08.1986 | In the landmark case of Hindustan Wire Products Ltd. versus Commissioner of Income Tax, the Supreme Court of India adjudicated on the eligibility of the assessee-company for tax benefits under sections 80E and 33(1)(iii)(c)(A) of the Income-tax Act, 1961. The primary issue revolved around whether the company's manufacturing of insulated copper winding wires qualified as 'cables' under item 7 of the Fifth Schedule, thereby classifying it as a priority industry entitled to specific tax deductions. The Supreme Court meticulously analyzed the definitions and purposes outlined within the Income-tax Act, emphasizing that for an item to fall under the specified category, it must be intrinsically linked to the generation and transmission of electricity. The Court referenced prior judgments, including CIT v. Hindustan Wire Products Ltd. [1953] 144 ITR 945 and CIT v. Dhandayuthapani Foundry (P.) Ltd. [1980] 123 ITR 709 (Mad.), to underscore the importance of the intended use and classification ... |
| 2007 SLD 49 = 2007 PTD 974 | I.T.As. Nos.5048/LB, 6173/LB to 6176/LB of 2004 an , decided on 12.02.2007 | This case involves the Income Tax Appellate Tribunal's decision on multiple appeals concerning assessments under the Income Tax Ordinance, 1979. The Tribunal addressed critical issues regarding the limitation period for rectification of mistakes under Section 156, confirming that such actions must be taken within four years of the original assessment order. The case also revolved around the validity of the rejection of declared trading results by the Assessing Officer, which was found unjustified based on the company's consistent accounting practices and previous acceptance of its accounts. The Tribunal emphasized the importance of adhering to the historical context of assessments and the need for valid reasons when deviating from established practices. This ruling serves as a significant reference for future cases involving tax assessments and rectifications, highlighting the necessity for tax authorities to maintain consistency and follow procedural requirements.... |
| 2005 SLD 2521, (2005) 277 ITR 429 | I.T.A. No. 153 OF 2003 , decided on 05.05.2005 | In the case of Kamal Chand Jain v. Income Tax Officer, the Delhi High Court examined the application of section 271(1)(c) of the Income-tax Act, 1961 concerning penalties for concealment of income. The case revolved around the assessment year 1991-92, where the assessee declared a net income but later surrendered a significant amount during assessment proceedings. The Assessing Officer added this amount to the income and imposed a penalty for concealment, arguing that the surrender was not voluntary but rather a result of being confronted by the tax authorities. The Commissioner (Appeals) initially ruled in favor of the assessee, indicating that the surrender was voluntary. However, the Tribunal reversed this decision, emphasizing the lack of a bona fide explanation from the assessee and the nature of deemed concealment. The High Court affirmed the Tribunal's decision, highlighting the importance of substantial support for any claims made by the assessee and confirming that the case di... |
| 2017 SLD 2715, 2017 PCRLJ 1305 | Criminal Acquittal Appeal No. 143 of 2015 , decided on 29.03.2017 | In the landmark case of Criminal Acquittal Appeal No. 143 of 2015, heard by the Balochistan High Court on December 7, 2016, and decided on March 29, 2017, significant legal principles were examined under the Pakistan Penal Code and the Criminal Procedure Code. The appellant, Mahmood Khan, contested the acquittal of Sohail Khan concerning charges under Section 489-F of the Pakistan Penal Code, which deals with the dishonestly issuing of cheques. Section 417(2-A) of the Criminal Procedure Code was also scrutinized in this context. The prosecution alleged that Sohail Khan had issued cheques amounting to Rs. 4,00,000 and Rs. 6,00,000, which were dishonored due to insufficient funds, indicating fraudulent intent. However, the High Court meticulously reviewed the evidence presented, including testimonies from key witnesses like PW-1 Mahmood Khan and PW-4 Noor Muhammad, who described the circumstances surrounding the cheque issuance and subsequent dishonor. The court emphasized the necessity... |
| 2003 SLD 422, 2003 SCMR 837 | Civil Petition No. 150-L of 2002 , decided on 26.03.2002 | In the landmark case Civil Petition No. 150-L of 2002, the Supreme Court of Pakistan deliberated on the legality of the State Bank of Pakistan's proceedings against Aslam Hassan Qureshi under Section 41 of the Banking Companies Ordinance, 1962. The petitioner, serving as a manager at Allied Bank Limited, challenged his dissociation from the post, arguing that it was a temporary measure and not a termination of his employment. Represented by advocates Malik Muhammad Qayyum and Tanvir Ahmad, the petitioner contended that the State Bank failed to specify the duration of the dissociation, rendering the order procedurally flawed. The Court scrutinized the actions of the State Bank, noting the absence of a detailed rationale for the dissociation and the non-establishment of a fixed period for which the order would remain effective. Additionally, the petitioner highlighted that Allied Bank Limited had been privatized, thereby exempting its employees from being classified as civil servants und... |
| 1999 SLD 863 = 1999 CLC 765 | D-1212 of 1986 and 1170 of 1987 , decided on 04.12.1998 | In the case of PAKISTAN TOBACCO COMPANY LTD. vs. GOVERNMENT OF SINDH, the Sindh High Court addressed the legality of export tax levied on goods in transit and the definitions surrounding such taxation under the Sindh Local Government Ordinance and related rules. The court analyzed the nature of goods stored in various locations, determining that goods manufactured outside the District Council limits and stored temporarily for distribution should not be subject to export tax. The ruling highlighted the importance of adhering to statutory definitions and the principles of lawful taxation, providing clear guidance for future cases involving export tax and goods in transit. This case serves as a significant reference for understanding export tax implications in Pakistan's legal framework, particularly for manufacturers and businesses engaged in interstate commerce.... |
| 1981 SLD 1745, (1981) 130 ITR 835 | , decided on 30.06.1980 | In the landmark case of U.P. State Industrial Development Corpn. Ltd. vs. Commissioner of Income Tax, adjudicated by the Allahabad High Court on June 30, 1980, the court delved into the intricacies of tax law as it pertains to underwriting commissions under Section 28(i) of the Income-tax Act, 1961. The core issue revolved around whether the underwriting commission earned on shares subscribed by the public should be treated as taxable income, and if commissions from shares held by the underwriter but not subscribed by others should reduce the cost of shares instead of being taxed separately. The High Court, with Judge Seth presiding, concluded that commissions from publicly subscribed shares are indeed taxable, reflecting true business income. Conversely, commissions from the underwriter's own shares were considered adjustments to the acquisition cost, thus not taxable as income. This decision underscores the importance of distinguishing between different sources of underwriting commis... |
| 1992 SLD 1028, 1992 CLC 1949 | Writ Petition No. 1486 of 1992 , decided on 18.05.1992 | The 1992 Lahore High Court case, Writ Petition No. 1486 of 1992, centered on Naseem Riaz's challenge against the Chairman of the Board of Technical Education, Lahore, regarding the non-declaration of his examination results. Scheduled for the Diploma of Associate Engineers examination on September 26, 1991, the petitioner submitted his admission form and examination fee on time through his respective governmental institution. However, due to the Principal's failure to forward the admission forms by the deadline of September 15, 1991, the Board claimed ineligibility based on Rule 2 of the Punjab Board of Technical Education Rules, 1989. Represented by advocate Noor Muhammad Shaikh, Naseem Riaz contended that he was not at fault and had complied with all submission requirements, highlighting the institution's role as an agent of the Board. The Board, supported by Additional Advocate-General Rana Muhammad Arshad, maintained that institutional delays nullified his eligibility. Justice Mali... |
| 2019 SLD 1446, 2019 PTD 1198 | Complaint No. 0175/LHR/IT of 2019 , decided on 12.04.2019 | The case revolves around a complaint filed with the Federal Tax Ombudsman regarding the delay in processing a tax refund application for the Tax Year 2014. The complainant, after filing an online return and a refund application, faced significant delays, leading to the filing of an appeal. The Commissioner Inland Revenue had directed the department to process the refund; however, the department failed to comply. The Ombudsman found the department's actions to be negligent and inefficient, leading to a decision that mandated the Federal Board of Revenue to enforce compliance with the appellate order and take disciplinary action against the responsible officers. This case highlights the importance of timely processing of tax refunds and the accountability of tax authorities in adhering to legal directives.... |