Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2006 SLD 1688, 2006 PLC 481 | 4A (224)/2001-K of 24(223)/2001-K , decided on 13.10.2003 | In the case before the National Industrial Relations Commission, the Muslim Commercial Bank sought to restrain two dismissed employees from falsely claiming positions within the M.C.B. Staff Union of Pakistan. The bank contended that these individuals, having been dismissed from service, were inciting unrest among current employees by distributing pamphlets. The Commission found that under the Banking Companies Ordinance, only active employees could hold union positions, thereby ruling in favor of the bank. This case highlights the importance of adherence to labor laws regarding union membership and the legal implications of unfair labor practices.... |
| 2018 SLD 1444, 2018 YLR 1053, 2003 CLC 2050 | Suit No. 327 of 1966 and Judicial Miscellaneous Ap , decided on 15.08.2017 | The Sindh High Court adjudicated Suit No. 327 of 1966 alongside Judicial Miscellaneous Application No. Nil of 2005, with a decision delivered on August 15, 2017, following a hearing on May 24, 2017. The case involved a complex dispute over land ownership in Deh Hub, Karachi, where RAZA HUSSAIN, through legal representatives and others, challenged the claims of MUHAMMAD KHAN and 24 others. Central to the case were the Specific Relief Act, 1877, particularly Section 12, and the Transfer of the Property Act, 1882, which governed the legitimacy of land transactions and the protection of bona fide purchasers. Key legal citations included 2018 SLD 1444, 2018 YLR 1053, and 2003 CLC 2050, which provided precedential support for the court's decision. Presiding over the case were Justices Muhammad Faisal Kamal Alam, Sabihuddin Ahmed, and S. Ali Aslam Jafri, who meticulously evaluated the evidence and legal arguments presented by both parties. The legal representation comprised renowned lawyers ... |
| 2007 SLD 1576, 2007 PLD 71 | Crl. P.L.A. No.57-K of 2005 , decided on 20.12.2005 | In the case of Ghulam Husain Soomro vs. The State, the Supreme Court of Pakistan addressed significant issues surrounding kidnapping for ransom. The petitioner was accused of kidnapping a minor, Abdul Samad, and was convicted by the trial court, which was upheld by the High Court. The Supreme Court examined the procedural aspects, including the delay in filing the FIR, which was justified given the circumstances of the case. The Court's ruling highlighted the dynamics of kidnapping cases, where families often prioritize victim recovery over immediate legal action. The judgment serves as a crucial precedent in dealing with such offenses, emphasizing the need for a careful balance between prosecutorial zeal and the rights of the accused. This case, involving serious charges under the Anti-Terrorism Act and the Penal Code, reflects the judiciary's commitment to addressing heinous crimes while safeguarding justice.... |
| 2014 SLD 1278, 2014 PLD 90 | D-3689 and D-3690 of 2013 , decided on 21.10.2013 | In the landmark case of AIJAZ HUSSAIN JAKHRANI versus ILLAHI BUX SOOMRO and 16 others, the Sindh High Court addressed critical issues surrounding electoral integrity and the verification of voting processes under the Representation of the People Act (LXXXV of 1976). The case, cited as 2014 SLD 1278 and 2014 PLD 90, revolved around Constitutional Petitions Nos.D-3689 and D-3690 of 2013, filed by the petitioner, AIJAZ HUSSAIN JAKHRANI, challenging the election results declared by Respondent ILLAHI BUX SOOMRO. The core of the dispute lay in the Election Tribunal's directive to verify thumb impressions on ballot counterfoils through the National Database and Registration Authority (NADRA). The petitioner, a returned candidate aggrieved by the Election Tribunal's order, argued that the process was conducted without adequate legal grounding and without hearing the petitioner, thereby violating principles of fairness and due process. The High Court, presided over by Judges Faisal Arab, Salah... |
| 1981 SLD 1562, (1981) 128 ITR 655 | WRIT PETITION No. 4113 OF 1976 , decided on 10.11.1980 | In the case of Mysore Tobacco Co. Ltd. v. Commissioner of Income Tax, the Karnataka High Court addressed the issue of whether the Commissioner could grant relief under section 264 of the Income-tax Act, 1961, after an appeal had been made to the Tribunal. The petitioner, Mysore Tobacco Co. Ltd., sought relief under section 35C, but the claim had not been raised previously before the Income-tax Officer. The court underscored that the powers of the Commissioner are limited by the provisions of the Act, particularly when an appeal to the Tribunal is pending. The decision clarified the doctrine of merger regarding assessment orders and emphasized that once an appeal is made, the Commissioner’s revisional jurisdiction is restricted. This case highlights the procedural nuances in tax law and the significance of timely and appropriate claims in tax assessments.... |
| 2014 SLD 2010, 2014 CLC 112 | In this case, the Lahore High Court deliberated on the procedural aspects of evidence recording as per the Civil Procedure Code and the implications of the National Judicial Policy. The court reviewed the actions of the trial court and the appellate court, determining that the procedures followed were not prejudicial to the parties involved. It stressed that the objective of procedural law is to facilitate justice rather than obstruct it. The court also addressed the timing of the petitioner's challenge to the Additional District Judge's order, concluding that a significant delay in raising objections undermined the petitioner's position. This decision underscores the balance between adherence to procedural rules and the substantive rights of the parties, aligning with contemporary discussions on judicial efficiency and access to justice. The ruling serves as a reminder of the judiciary's commitment to ensuring that legal technicalities do not obstruct the fair administration of justic... | |
| 2022 SLD 2440, 2022 CLD 1528 | Writ Petition No. 4776 of 2009 , decided on 14.04.2022 | This case revolves around a writ petition filed by Messrs Pakistan General Insurance Limited challenging the orders of the Federal Insurance Ombudsman and the Securities and Exchange Commission of Pakistan. The core issue involved the encashment of performance bonds executed by the petitioner in favor of contractors who failed to complete their projects on time. The Ombudsman directed the petitioner to encash these bonds, leading to legal challenges by the petitioner who argued jurisdictional issues. However, the court upheld the Ombudsman's authority, emphasizing the availability of alternate remedies and the unconditional nature of the performance bonds. The decision highlights the importance of compliance with contractual obligations and the role of regulatory bodies in ensuring accountability in the insurance sector. Keywords: performance bonds, securities commission, legal compliance, insurance regulations, contractual obligations.... |
| 1983 SLD 1946 | SG-627 to 629 of 1981 , decided on 30.01.1983 | In the case of Muhammad Younus and others vs. Punjab Road Transport Board, the Labour Appellate Tribunal of Punjab addressed serious concerns regarding the promotion process under the Industrial Relations Ordinance, 1969. The pivotal issue revolved around the denial of promotion to senior workmen without adequate justification. The appellants challenged the promotions of two junior employees, arguing seniority and lack of documented reasons for their exclusion. The Tribunal found that the lower court had dismissed their grievances improperly and emphasized the importance of transparent and justified promotional practices in the workplace. This case underscores the necessity for employers to provide clear reasoning when promoting or demoting employees, particularly in public sector organizations, to ensure fairness and compliance with labor laws.... |
| 1993 SLD 1049 = 1993 CLC 2316 | Civil Revision No. 758/D of 1988 , decided on 29.03.1993 | In the case of Shabbir Ahmad and Others vs. Khushi Muhammad and Others, the Lahore High Court dealt with a civil revision regarding the specific performance of an agreement of sale related to land. The petitioners argued that they had executed a valid agreement with Muhammad Shafi, the allottee of the land, who had agreed to sell the property after the conferment of proprietary rights. The trial court had dismissed their suit for permanent injunction, ruling that the agreement was void due to lack of permission under the Colonization of Government Lands Act. However, the appellate court upheld this dismissal, citing insufficient evidence of execution. The High Court, upon review, found that the execution of the agreement and related documents was established through credible witness testimony and bank challans. The court emphasized that the presence of an illiterate witness does not invalidate their testimony unless explicitly stated by law. The court concluded that the petitioners wer... |
| 1994 SLD 1236, 1994 CLC 517 | Writ Petition No. 2315 of 1989 , decided on 07.11.1992 | The case revolves around the application of the West Pakistan Urban Rent Restriction Ordinance, where the petitioner, Khair Muhammad, sought eviction of a tenant from a shop for personal use. The Rent Controller dismissed the application, leading to an appeal that was also dismissed by the Additional District Judge. The petitioner argued that the dismissal was contrary to the prerogative of landlords to choose their properties for personal use. The case emphasizes the landlord's rights under the ordinance and highlights procedural missteps in the lower courts. The Lahore High Court's decision to remand the case underscores the importance of allowing landlords the opportunity to present their case fully, particularly when evictions involve personal bona fide requirements. This ruling is significant in the context of landlord-tenant relations and reinforces the legal framework governing such disputes, making it a notable case in the realm of property law.... |
| 2019 SLD 3360, 2019 YLR 1310 | Civil Appeal No. 501 of 2009 , decided on 30.01.2019 | In the case of Civil Appeal No. 501 of 2009, the High Court (AJ&K) dealt with a dispute concerning the validity of a will executed in 1978. The appellants challenged the authenticity of the will, arguing that it was based on fraud and lacked proper registration as mandated by law. The court found that the will was not validly executed and that the lower courts had relied on conjectures rather than concrete evidence. The decision highlighted the importance of adhering to legal requirements for wills, emphasizing that unregistered documents cannot create rights in immovable property. Ultimately, the appeal was accepted, and the previous judgments were recalled, reinforcing the principle that justice cannot coexist with fraud.... |
| 1967 SLD 176, (1967) 63 ITR 133 | WT REFERENCE No. 2 OF 1964 , decided on 05.11.1965 | In the landmark case cited as WT REFERENCE No. 2 OF 1964, heard on November 5, 1965, the Gujarat High Court addressed key aspects of wealth taxation and property transfer laws. The case revolved around the interpretation of Section 4 of the Wealth-tax Act, 1957, concerning deemed wealth for the assessment years 1958-59 and 1959-60. Commissioner of Wealth Tax, the petitioner, contested the valuation methods applied to Ashokkumar Ramanlal's interest in a trust corpus. The trust deeds in question established that the trustees were obligated to use the net income for the benefit of Ashokkumar and his wife, with provisions to transfer the trust corpus absolutely to Ashokkumar if he remained alive until March 31, 1987. The core legal debate centered on whether Ashokkumar's interest in the trust corpus was a vested interest, a spes successionis, or a contingent interest under Section 21 of the Transfer of Property Act. The court meticulously examined the trust deed's clauses, particularly fo... |
| 1987 SLD 3290 = (1987) 167 ITR 49 | D-2741 of 1987 , decided on 01.01.1987 | This case revolves around the interpretation of sections 276B and 194A of the Income-tax Act, 1961. The Delhi High Court ruled on the obligations of a firm regarding the deduction and payment of income tax, highlighting that failure to deduct tax could lead to prosecution under section 276B, irrespective of prior tax deposits. The court emphasized the absolute liability imposed by these sections, negating the necessity for mens rea in such offences. This ruling clarifies the legal responsibilities of firms under tax law, reinforcing the principle of strict liability in cases of tax deduction failures. The implications of this case are significant for tax compliance and enforcement, making it essential for legal practitioners and firms to understand their obligations thoroughly. The court's decision aligns with the broader framework of tax law, ensuring accountability among entities responsible for tax deductions.... |
| 1991 SLD 1392 = 1991 SCMR 1835 | Civil Petition for Leave to Appeal No.97 of 1987 , decided on 30.10.1989 | This case revolves around the inheritance rights of siblings, specifically focusing on the legal principles of co-sharer rights under the Constitution of Pakistan. The petitioners attempted to disinherit their sisters on the grounds of Tamleek but failed to present adequate factual evidence to support their claims. The Supreme Court emphasized the importance of established concurrent findings of fact from lower courts, which recognized the sisters' rights as co-sharers in the inherited property. The ruling highlighted that the plea of limitation raised by the petitioners was not a valid ground for dismissal of their sisters' claims. This case underscores the complexities involved in inheritance disputes and the necessity for clear evidence when contesting established legal rights. It serves as a significant reference for future cases concerning inheritance rights and co-sharer possession in Pakistan.... |
| 1983 SLD 402, 1983 PLD 176 | Civil Appeal No. 301 of 1979 , decided on 09.03.1983 | In the case involving Manzoor Niaz Faruki and Mian Gulzar Ahmad, the Supreme Court of Pakistan addressed critical issues regarding the compliance with the West Pakistan Urban Rent Restriction Ordinance, 1959, specifically section 13(6). The court examined whether the tenant had defaulted on rent payments and the procedural requirements for landlords and tenants in rent disputes. The ruling highlighted the necessity for tenants to file bank challan receipts promptly to demonstrate compliance with rent deposit orders. The court's decision serves as an important precedent for future cases concerning rent arrears and tenant rights, emphasizing the need for clarity and adherence to legal procedures in rental agreements. This case is particularly relevant for landlords, tenants, and legal practitioners involved in property law, as it delineates the obligations of both parties under the Ordinance.... |
| 1978 SLD 288, (1978) 38 TAX 191, 1978 PTD 100 | 112 of 1976 , decided on 19.12.1977 | This case revolves around the prosecution of Amir Ali, a partner in the firm Messrs Auto Filters and Accessories, under the Income Tax Act of 1922. The prosecution alleged that Amir Ali concealed income and made false statements in the firm's tax return. However, the court found that Amir Ali was abroad during the filing of the return and did not take part in its preparation or verification. The court emphasized that partners are not criminally liable for the actions of their co-partners unless there is evidence of direct involvement or approval from tax authorities for prosecution. The court's decision underscores the legal principle of individual liability in criminal law, particularly within the context of tax offenses. This ruling is significant for understanding the boundaries of liability among business partners under income tax regulations.... |
| 1994 SLD 1405 = 1994 CLC 1875 | First Rent Appeal No. 107 of 1987 , decided on 10.03.1994 | In the landmark case of First Rent Appeal No. 107 of 1987, adjudicated by the Sindh High Court on March 10, 1994, the appellant, Attiya Badar, contested the dismissal of her rent application seeking the eviction of respondent Haji Munshi Khan from the commercial premises located at C.S. No. F/61-1038 Qazi Abdul Qayoom Road, Hyderabad. The crux of the dispute hinged on the grounds of personal bona fide need as stipulated under Section 15(2)(vii) of the Sindh Rented Premises Ordinance (XVII of 1979). Despite presenting affidavits and referencing multiple precedents, including Noor Muhammad and another v. Mehdi PLD 1991 SC 711 and Mst. Toheed Khanan v. Muhammad Shamshad 1980 SCMR 593, the court found the appellant's claims insufficient. The appellant argued that her medical condition, asthma, necessitated relocating her business, but failed to detail the nature of the intended enterprise or demonstrate its viability in a congested area. Additionally, the respondent maintained that the ren... |
| 2018 SLD 495, 2018 PLD 23 | Review Petition No. 103-P of 2017 in R.F.A. No. 23 , decided on 05.10.2017 | In the case of Review Petition No. 103-P of 2017, the Peshawar High Court addressed the review petition filed by the Government of Khyber Pakhtunkhwa against a previous judgment in R.F.A. No. 23 of 2017. The petitioners sought to contest the decision on the grounds of pecuniary jurisdiction and amendments made to the Khyber Pakhtunkhwa Civil Courts Ordinance. The court reiterated the importance of timely objections regarding valuation in appeals. It ruled that any objection not raised in the initial appeal cannot be introduced later, and highlighted that the petitioners failed to provide new evidence or a valid reason for the review. Hence, the review petition was dismissed as lacking merit. This case underscores the significance of procedural compliance in legal reviews, particularly regarding jurisdictional matters and the implications of legislative amendments. Key terms include 'pecuniary jurisdiction,' 'review petition,' and 'Suits Valuation Act,' which are crucial for understandi... |
| 1962 SLD 40, (1962) 46 ITR 233, (1963) 7 TAX 233 | 71 and 77 of 1953 , decided on 16.04.1962 | In the landmark case of Jamnadas Brij Mohan v. Commissioner of Income Tax, adjudicated by the Allahabad High Court on April 16, 1962, the central issue revolved around the interpretation of section 9 of the Income Tax Act, 1961, and its applicability to business operations involving cross-border transactions. The assessee, a Hindu undivided family engaged in the cloth business in Ajmer, expanded operations by establishing a branch in Kishangarh, purchasing goods from various locations in British India, including major cities like Bombay, Ahmedabad, and Karachi. The core of the dispute was whether these extensive and repeated purchasing transactions constituted a business operation under section 42(3) of the Income-tax Act, 1922, thereby attracting provisions for deemed profits. The Income Tax Officer (ITO) argued that the volume and nature of transactions established a substantial business connection with British India merchants, leading to the estimation of deemed profits at 7.5% gros... |
| 2010 SLD 425, 2010 CLC 478 | Writ Petitions Nos.1192 of 2004, 1409 of 2007, 721 , decided on 09.06.2009 | This case revolves around the refusal of domicile certificates to Miss Saima Bukhari and her brother Syed Hassan Raza Bukhari by the District Coordination Officer (DCO) of Rajanpur. The petitioners argued that they were entitled to the certificates under the Pakistan Citizenship Act, asserting their residency in the area. The Lahore High Court scrutinized the claim, focusing on the evidence presented and the procedural integrity of prior rulings. The court ultimately upheld the DCO's decision, reinforcing the importance of jurisdictional authority and the necessity for accurate representation of facts in legal petitions. This case underscores critical aspects of administrative law, citizenship rights, and the procedural intricacies of judicial reviews in Pakistan. Keywords include domicile certificate, Pakistan Citizenship Act, Lahore High Court, review applications, and residency claims.... |
| 2012 SLD 882, 2012 YLR 490 | Criminal Bail Application No. 30 of 2011 , decided on 24.09.2011 | In the case of Criminal Bail Application No. 30 of 2011, the Balochistan High Court ruled on a bail application concerning the possession of narcotics. The applicant, represented by Muhammad Azeem Kakar, was arrested with 200 grams of 'Charas', a narcotic substance. The court analyzed the relevant sections of the Criminal Procedure Code and the Control of Narcotics Substances Act. The court noted that while Section 51(1) of the Narcotics Act restricts bail in cases punishable by death, Section 51(2) allows for bail under certain conditions. Given that only 5 grams of the narcotic were sent for analysis, the court found that the case warranted further inquiry, thus qualifying for bail. The decision emphasizes the importance of evaluating the quantity of narcotics involved in determining bail eligibility.... |
| 1989 SLD 399, 1989 SCMR 89, 1989 SLD 955 | Civil Petition No. 814 of 1987 , decided on 06.06.1988 | In this significant case, the Supreme Court of Pakistan addressed the critical issue of limitation in civil petitions related to pre-emption. The petitioners, represented by prominent advocates, argued that the respondents' suit should have been dismissed as time-barred due to their prior physical possession. However, the Supreme Court emphasized that the question of limitation must be raised at the Trial Court level, and failure to do so renders it inadmissible in higher courts. This case underscores the importance of procedural compliance in litigation, particularly regarding the timely raising of issues such as limitation. The decision serves as a precedent for future cases where the procedural aspects of civil law may be contested, reinforcing the necessity for parties to adhere to established legal protocols. The ruling also highlights the role of the Supreme Court in clarifying legal principles surrounding the Limitation Act and the Constitution of Pakistan.... |
| 2013 SLD 1433, 2013 MLD 959 | D-37 of 2012 , decided on 22.01.2013 | In the landmark decision of Criminal Revision Application No. D-37 of 2012, adjudicated by the Sindh High Court on January 22, 2013, the court addressed the contentious issue of releasing a vehicle involved in narcotics trafficking on a superdari basis. The case centered around an Isuzu bus, registration No. MLC-9255, implicated in Crime No.2 of 2009 under the Control of Narcotic Substances Act, 1997. The applicant, Irfan Saadat Khan, sought the release of the bus, asserting ownership and denying any knowledge of its use in criminal activities. However, evidence revealed that the bus was sold to the accused driver, Naqib-ur-Rehman, who was subsequently convicted and sentenced to 14 years. The High Court meticulously analyzed the legal provisions of the Criminal Procedure Code, specifically sections 516A and 517, determining that the applicant's entitlement to the vehicle's release was unfounded given the documented transfer of ownership to the accused. Furthermore, the court distinguis... |
| 1990 SLD 933, 1990 SCMR 1092 | Criminal Petition for Leave to Appeal No. 176-R of , decided on 16.12.1989 | This case revolves around a Criminal Petition for Leave to Appeal concerning the forfeiture of surety bonds related to the Prohibition (Enforcement of Hadd) Order. The petitioners, who had acted as sureties for an accused individual, contested the Lahore High Court's decision to uphold the forfeiture order. The Supreme Court reviewed the discretionary powers exercised by the High Court and ultimately found no justification for further interference. This decision is pivotal in clarifying the standards for assessing surety bond forfeiture and the scope of appellate review in such matters. Key terms include criminal procedure, surety bonds, discretionary powers, and appellate jurisdiction, which are trending in legal discussions today.... |
| 1987 SLD 847, 1987 PLD 35 | Criminal Appeal No. 122 of 1986 , decided on 03.11.1986 | In the landmark case of WAZIR LAIQ vs THE STATE AND OTHERS, Criminal Appeal No. 122 of 1986, adjudicated by the Supreme Court of Pakistan on November 3, 1986, the court delved into critical interpretations of the Provincially Administered Tribal Areas Criminal Laws (Special Provisions) Regulation, 1975. Presided over by Chief Justice MUHAMMAD HALEEM along with Justices NASIM HASAN SHAH, SHAFIUR RAHMAN, and SAAD SAOOD, JAN, JJ, this case revolved around the appellant, WAZIR LAIQ, challenging the cancellation of his bail by the Additional Secretary, Home Department, Government of Northwest Frontier Province (N.-W. F. P.). The crux of the matter stemmed from WAZIR LAIQ's involvement in collecting Rs. 27,000 from Sher Malik for facilitating employment in Saudi Arabia. Despite promises of obtaining visas within a month, the unresolved issue led to legal action under sections 419, 420, 468, and 471 of the Penal Code (XLV of 1860), prompting the filing of a F.1. R. The initial bail granted b... |
| 2000 SLD 2065, 2000 CLC 1752 | Civil Revision No.605 of 1987 , decided on 29.03.2000 | This case involves the Lahore High Court's decision regarding the jurisdiction of Civil Courts in matters related to the West Pakistan Consolidation of Holdings Ordinance, 1960. The petitioners, represented by Khizar Abbas Khan, contended that their landholdings were unjustly reduced during consolidation proceedings, leading to their suit for declaration and temporary injunction. However, the Court upheld the lower courts' decisions, affirming that such matters are solely within the jurisdiction of designated authorities under the Ordinance. The key takeaway from this case highlights the limitations of Civil Courts in adjudicating matters that fall under specific legislative frameworks, particularly in land consolidation disputes. Keywords: land consolidation, jurisdiction, Civil Procedure, legal representation, Lahore High Court.... |
| 1992 SLD 1914, 1992 KLR 129 | Appeal No. 721 of 1988 , decided on 15.09.1991 | In the case of Muhammad Aslam vs. District Education Officer, the Lahore High Court dealt with an appeal concerning the dismissal of a teacher for misconduct related to bribery. The appellant, Muhammad Aslam, was found guilty of accepting a bribe of Rs. 20 while processing a pay bill, leading to his conviction under section 161 PPC. The court examined the legality of the dismissal and the processes followed by the District Education Officer. The ruling emphasized the seriousness of corruption in public service and the importance of upholding integrity in governmental roles. The case highlights key issues such as illegal gratification, departmental proceedings, and the authority of educational institutions to enforce disciplinary actions against employees. The court's decision reinforces the legal framework established by the Punjab Service Tribunals Act and underscores the consequences of corrupt practices in the education sector. Keywords: Money, Guilty, Jurisdiction, Show Cause Notic... |
| 2019 SLD 3050, 2019 YLR 2538 | C. R. No. 1292-D of 2010 , decided on 18.06.2019 | In this landmark case adjudicated by the Lahore High Court, the petitioner, Malik Muhammad Nawaz Khan, challenged the dismissal of his suit for declaration and possession under the Specific Relief Act, 1877. The core issue revolved around the plaintiff's claim to ownership of Khasra No.459, a piece of land situated in Mouza Jassian, Tehsil and District Attock. The petitioner's argument was rooted in his assertion of ownership based on Jamabandi records for the year 2002-03. However, the court noted critical deficiencies in the plaint, particularly the absence of a clear specification of the suit property and the lack of a site plan. This case highlights the importance of precise legal documentation and the necessity for clear evidence in property disputes. The ruling reinforces the legal principle that ownership must be demonstrably clear for a decree to be granted. The court's decision underscores the rigorous requirements of property law and the implications of insufficient or ambigu... |
| 2008 SLD 2260, 2008 CLD 1347 | Civil Transfer Application No.16 of 2008 , decided on 25.08.2008 | In the case of Civil Transfer Application No.16 of 2008, the Sindh High Court dealt with jurisdictional issues under the Financial Institutions (Recovery of Finances) Ordinance, 2001. The court upheld the principle that admitted documents take precedence in legal proceedings, a critical aspect for financial institutions and their clients. The ruling highlighted that if a competent court determines it lacks jurisdiction after reviewing evidence, the plaint should be returned, allowing the applicant to seek recourse in the appropriate court. This case underscores the importance of understanding jurisdictional boundaries and the procedures for transferring applications in financial disputes. Legal practitioners, especially those specializing in financial law, should take note of this precedent as it clarifies the handling of jurisdictional issues in similar cases, enhancing their strategic approach to litigation in financial recovery matters.... |
| 2001 SLD 185, 2001 PTD 2028 | W.A. No. 847 of 1994 A , decided on 21.08.1998 | In the landmark decision of W.A. No. 847 of 1994 A, the Kerala High Court addressed pivotal aspects of the Indian Income Tax Act, 1961. The case revolved around the assessees' late filing of rectification applications under section 154 and their subsequent requests for condonation of delay under section 119(2)(b). The Central Board of Direct Taxes (CBDT), after meticulous evaluation of the report from the Commissioner of Income-tax, Cochin, forwarded by the Chief Commissioner, Bangalore, denied the condonation request. The assessees challenged this rejection, claiming that the jurisdiction of the CBRT was compromised due to the transfer of files to Bangalore. However, the Single Judge upheld the CBRT's discretion, emphasizing the absence of evidence demonstrating any jurisdictional shift. The Kerala High Court unanimously affirmed the Single Judge's decision, reinforcing the CBRT's authority to condone delays based on discretionary judgment. This case underscores the significance of ad... |
| 1967 SLD 533 = (1967) 66 ITR 203 | IT REFERENCE No. 369 OF 1963 , decided on 23.02.1967 | In the landmark case of Nagar Das v. Commissioner of Income Tax, the Allahabad High Court deliberated on whether the remuneration received by Nagar Das, a partner representing his Hindu Undivided Family, should be classified as personal income or as part of the HUF's income. The court emphasized that the term 'remuneration' in the partnership deed was indicative of profits rather than salary for personal services. The case highlighted crucial aspects of partnership agreements, the definitions of remuneration versus salary, and the implications of representing an HUF in business. The judgment reinforced that payments made in a partnership context do not automatically translate into personal income for individual partners, particularly when the partnership structure and remuneration terms suggest otherwise. This case is significant for understanding income classification in partnership structures, especially in relation to family-run businesses and the taxation implications therein.... |
| 2001 SLD 2861, 2001 PLD 88 | Criminal Appeals Nos. (S)101, (Q)200 and Murder Re , decided on 20.04.2001 | In the case presented before the Balochistan High Court, the appellant, Pehlwan, was accused of committing double murder under the Penal Code, resulting from allegations of honour-related motives. The court examined the circumstances surrounding the incident, which involved claims of grave and sudden provocation. The presiding judges upheld the principle that honour killings are unacceptable in contemporary law, reiterating that such acts violate fundamental rights. The court acknowledged the absence of substantial evidence linking the accused to the murders beyond his own admissions made during the trial. As a result, the conviction under section 302(a) was modified to section 302(c), reflecting the court's stance on the necessity of strict evidential standards in honour-related crimes. This case highlights the ongoing challenges faced in addressing honour killings within the legal framework, advocating for a more humane and just legal approach towards victims of such crimes. The ruli... |
| 2014 SLD 126, 2014 SCMR 287 | 20107-G of 2013 , decided on 09.12.2013 | The Supreme Court of Pakistan delivered a significant judgment in the Human Rights Case No.20107-G of 2013, dated December 9, 2013, addressing the fatal van fire incident in Gujrat that claimed the lives of sixteen children and one teacher. This case, initiated under Article 184(3) of the Constitution, stemmed from a news clipping highlighting the tragic loss due to the vehicle’s negligence. The Court meticulously analyzed the failure of multiple public authorities, including the Secretary of the Ministry of Petroleum, the Chief Secretary of the Government of Punjab, and officials from the Transport Department of Punjab, who neglected their duties in enforcing vehicle safety standards. Key legal frameworks cited in this case include the Provincial Motor Vehicles Rules, 1969, Pakistan Penal Code, 1860, and the Oil and Gas Regulatory Authority Ordinance, 2002, among others. The judgment underscored the critical lapses in the issuance and renewal of fitness certificates, improper install... |
| 1969 SLD 185, 1969 SCMR 466 | Criminal Appeal No. 12D of 1957 , decided on 03.12.1957 | This case revolves around the appeal of Shamsul Haq II, who was convicted under Section 411 of the Penal Code for allegedly being in possession of stolen property. The Supreme Court of Pakistan scrutinized the circumstantial evidence against him, particularly focusing on the moment he was seen carrying a bag containing stolen currency notes. The Court highlighted the necessity of proving knowledge of the stolen nature of the property for a conviction under Section 411. The judgment underscored the legal principle that possession alone is not sufficient for conviction without evidence linking the accused to the crime. This appeal sets a significant precedent regarding the standards of evidence required in theft-related cases. Keywords such as 'criminal appeal', 'Supreme Court of Pakistan', 'stolen property', 'Penal Code', and 'acquittal' are relevant for SEO optimization in legal contexts.... |
| 2007 SLD 3314, 2007 PLJ 455 | Civil Appeals No. 1417, 1418 & 1475 of 2006 , decided on 14.09.2006 | In the landmark case of Civil Appeals No. 1417, 1418 & 1475 of 2006, the Supreme Court of Pakistan addressed critical issues surrounding the Representation of the People Act, 1976. The appeals arose from the election of Rana Muhammad Tajammal Hussain, contested by Rana Shaukat Mahmood, who claimed that the election was void due to the ineligibility of the proposer and seconder. The court meticulously examined the statutory provisions, particularly Sections 12 and 14, determining that the requirements for valid nominations are mandatory. The ruling clarified that the word 'may' in the context of proposing candidates is to be interpreted as 'shall', reinforcing the necessity for compliance with electoral laws. This decision underscores the importance of adhering to legal frameworks in electoral processes, ensuring that the integrity of elections is maintained. The case has significant implications for future electoral disputes, emphasizing the responsibilities of electors in the nominati... |
| 2010 SLD 1485, 2010 YLR 460 | Civil Revision No. 359 of 2008 , decided on 12.12.2008 | In the case of Civil Revision No. 359 of 2008, the Lahore High Court dealt with a revision petition by the State Bank of Pakistan regarding the execution of a decree in favor of Messrs K.B. Amine, a government contractor. The petitioner bank was directed to attach funds from the account of the judgment-debtor, the Ministry of Defence. The court highlighted the bank's duty as a custodian of the funds to follow the Executing Court's order. The decision reinforced the principle that the bank had no direct interest in the underlying decree and must comply with court orders. This case underscores the importance of adherence to judicial directives in execution proceedings and clarifies the responsibilities of financial institutions in such contexts. Keywords: Lahore High Court, civil procedure, execution of decree, State Bank of Pakistan, judgment-debtor, Ministry of Defence.... |
| 2021 SLD 1869, 2021 PLJ 727 | Crl. A. No. 61430-J and M.R No. 319 of 2017 , decided on 18.01.2021 | In the landmark case Crl. A. No. 61430-J and M.R No. 319 of 2017, heard by the Lahore High Court on January 18, 2021, the appellants Akhtar Ali and Sher Khan successfully appealed against their convictions under Section 302(b) of the Pakistan Penal Code, 1860. The case revolved around the alleged murder of Muhammad Aslam and Nusrat Bibi, with the prosecution presenting a narrative of indiscriminate firing and motive tied to familial conflicts. However, significant delays in reporting the incident and conducting autopsies, along with questionable witness credibility, undermined the prosecution's case. The defense highlighted inconsistencies in witness testimonies and the lack of corroborative evidence, leading the court to extend the benefit of doubt to the appellants. Key legal principles emphasized included the necessity for the prosecution to prove guilt beyond reasonable doubt and the impact of witness credibility on case outcomes. This decision underscores the judiciary's commitmen... |
| 2005 SLD 1334, 2005 CLC 1223 | Civil Revision No.2486 of 2004 , decided on 25.05.2005 | In the case of Civil Revision No.2486 of 2004, the Lahore High Court addressed the principles governing the rejection of plaints under the Civil Procedure Code. The case revolved around a declaratory suit filed by Fateh Muhammad, claiming ownership of certain land based on orders from Rehabilitation Authorities dating back to 1962. The Court assessed the validity of the plaint, particularly focusing on whether it disclosed a cause of action or was barred by limitation. The judgment highlighted the importance of timely action in legal claims, especially concerning inheritance and property rights, and underscored the need to avoid prolonging litigation that lacks merit. The ruling set a precedent for future cases regarding the jurisdiction of civil courts in matters previously adjudicated by specialized authorities, such as Rehabilitation Authorities, particularly in the context of repealed laws. The decision serves as a critical reference for legal practitioners regarding the interpreta... |
| 2023 SLD 6610 | WRIT PETITION NO.1760 OF 2021 | ... |
| 1963 SLD 438, (1963) 49 ITR 196, (1964) 9 TAX 44 | IT REFERENCE No. 40 OF 1961 , decided on 25.09.1962 | In the case of All India Reporter Ltd. v. Commissioner of Income Tax, the Bombay High Court addressed the issue of whether legal expenditures incurred by a company in defending against a winding-up petition could be considered allowable deductions under the Income Tax Act. The court determined that expenditures aimed at preserving the company's ability to operate and earn profits are indeed deductible. This case is pivotal in understanding the treatment of business expenditures related to legal defenses. The court's ruling aligns with previous judgments where expenses to protect business interests were deemed necessary for revenue generation. This case underscores the importance of legal protections for businesses, particularly against shareholder actions that threaten their existence. The decision serves as a precedent for similar cases where companies incur costs to defend their operational integrity, reinforcing the principle that such expenses are essential for maintaining the busi... |
| 1989 SLD 968, 1989 PTD 488, (1989) 59 TAX 42 | Constitutional Petition No.364 of 1984 , decided on 03.11.1988 | This case involves a constitutional challenge against the Wealth Tax Act of 1963, where the petitioner contended that the tax imposed does not fall under the legislative competence of the Parliament as it pertains to the capital value of assets. The Sindh High Court analyzed the definitions of 'wealth' and 'net wealth', concluding that they are congruent with the legislative framework established by the Constitution of Pakistan. The court emphasized the exclusive power of Parliament to legislate on matters in the Federal Legislative List, which includes taxes on the capital value of assets. This ruling underscores the importance of legislative authority in taxation matters and affirms the validity of wealth taxation as a legitimate exercise of power by the Parliament. The decision reinforces the legal framework surrounding wealth taxation in Pakistan, ensuring compliance with constitutional mandates while balancing the rights of the taxpayer against the overarching authority of the sta... |
| 2002 SLD 2722 = (2002) 257 ITR 323 | This case revolves around the interpretation of section 80HHC of the Income-tax Act, 1961, which pertains to deductions for exporters. The petitioner, Drastic Forging P. Ltd., sought an extension for the realization of export sales proceeds, which was not granted by the Assessing Officer. The petitioner argued that the officer lacked jurisdiction under the relevant section and appealed to the Commissioner. However, due to an amendment effective June 1, 1999, the authority to grant such extensions was transferred to the Reserve Bank of India. The High Court found that the petitioner had suppressed the fact that the matter was pending before the Tribunal, which led to the dismissal of the writ application. This case emphasizes the importance of jurisdiction and procedural compliance in tax law, particularly in the context of amendments and the roles of various authorities. Relevant keywords: Income Tax, Export Deductions, Section 80HHC, Jurisdiction, High Court Rulings.... | |
| 2007 SLD 3998, (2007) 294 ITR 91, [2006] 156 TAXMAN 327 (KER.) | IT APPEAL NO. 110 OF 2000 , decided on 06.07.2006 | This case revolves around the interpretation of Section 36(2) of the Income-tax Act, 1961, specifically regarding the deduction of bad debts. The Kerala High Court addressed an appeal from a transport company, which claimed a deduction for unrecovered freight charges due to damaged goods. The court examined the timeline of events, noting that the damage occurred in 1983, and the matter was settled by 1986. The appeal was dismissed as the debt claimed was not recognized as a bad debt under the law since it was not due from the respondent and had originated from an earlier assessment year. This ruling emphasizes the importance of proper accounting for bad debts and adherence to the provisions of the Income-tax Act. The case serves as a critical reference for similar disputes involving bad debts and the deductibility criteria under tax law.... |
| 2010 SLD 2701, 2010 PLD 291 | Criminal Jail Appeal No. 144 of 2008 and M.A. No. , decided on 19.05.2010 | In the Sindh High Court case of Criminal Jail Appeal No. 144 of 2008, the applicant, Zeeran Gul, was convicted for Qatl-e-Khata under the Penal Code for causing a fatal accident while driving a water tanker. The court sentenced him to three years of rigorous imprisonment and ordered him to pay Diyat to the heirs of the deceased. However, the applicant expressed his inability to pay the Diyat amount due to financial constraints, leading to his application for bail. The court, considering the principles of human dignity and justice, converted his application to a bail application under section 331 of the Penal Code. The court granted bail for five years, requiring the accused to furnish a surety equivalent to the Diyat amount and to make arrangements for payment in installments. This decision highlights the balance between upholding the law and ensuring that individuals are not unjustly punished due to their financial circumstances.... |
| 2010 SLD 2258, 2010 PTD 2367 | I.T.As. Nos.336/IB and 417/IB of 2009 , decided on 06.01.2009 | In the case involving the Appellate Tribunal Inland Revenue, the key issues revolved around the legality of the audit selection process under the Income Tax Ordinance (XLIX of 2001). The Tribunal found that the selection of the taxpayer's case for audit was made without issuing prior show-cause notice, rendering it illegal and void. The ruling reinforced the principle that ambiguities in fiscal legislation should be interpreted in favor of the citizen. The Tribunal disapproved the add-backs made by the Taxation Officer, which were based on conjectures and lacked substantiated evidence. Additionally, the Tribunal ruled that the imposition of additional tax was beyond the jurisdiction of the Taxation Officer, leading to its deletion. This case highlights the importance of adhering to legal procedures in tax assessments and the protection of taxpayer rights.... |
| 2003 SLD 2718 = 2003 CLC 1589 | Intra-Court Appeals Nos.203 and 208 of 2002 , decided on 30.04.2003 | The case involves LIAQAT ALI challenging the decision of the Lahore High Court regarding the maintainability of appeals under the Contempt of Court Ordinance, 1998 and the Law Reforms Ordinance, 1972. The appellants argued that their appeals were valid based on a prior statement made by the Chief Officer of the Town Committee, which they believed entitled them to relief. However, the court found that the Contempt of Court Ordinance had expired and that the appeals did not meet the criteria for maintainability under the existing laws. The decision reinforces the importance of adhering to legal statutes and highlights the implications of legislative expirations on legal recourse. Keywords: Lahore High Court, Intra-Court Appeals, Contempt of Court, Law Reforms Ordinance, maintainability, legal framework.... |
| 1982 SLD 771, (1982) 133 ITR 38 | ESTATE DUTY REFERENCE No. 460 OF 1972 , decided on 22.04.1981 | This case revolves around the interpretation of the Estate Duty Act, specifically sections 5 and 6, concerning property passing on death. The deceased had purchased National Savings Certificates and Postal Cash Certificates in the names of his two minor sons, which became a point of contention upon his death. The Assistant Controller and Appellate Controller argued that the sons were merely benamidars and included the value of the certificates in the estate. However, the Tribunal disagreed, stating there was no evidence of a transfer of ownership before death. Ultimately, the Calcutta High Court ruled that the deceased was the true owner, and the certificates were liable for estate duty. This case highlights the complexities of estate law, particularly around ownership and transfer of assets, and serves as a significant precedent in understanding estate duty liabilities.... |
| 2017 SLD 2430, 2017 YLR 1607 | Suit Nos. 429 of 2005 and 115 of 2006 , decided on 09.02.2016 | This case revolves around the legal battle for possession of a property situated in Karachi, Pakistan. The plaintiff, Moiz Abbas, contended that he is the rightful owner of the property, having purchased it through a registered sale deed. He claimed that the defendant, MST. Latifa, unlawfully occupied the property during his absence in the USA, asserting that she had no legal authority to do so. The court analyzed the evidence presented, noting that the defendant failed to provide credible proof of an oral sale agreement that she claimed to have with the plaintiff. Additionally, the court found that the defendant did not fulfill the necessary legal requirements in her pleadings to substantiate her claims. Consequently, the court decreed in favor of the plaintiff, ordering the defendant to vacate the premises and pay monthly mesne profits for her unauthorized occupation. This case underscores the importance of clear legal documentation in property transactions and the need for parties t... |
| 1965 SLD 109, 1965 PLD 520 | 40-D of 1965 , decided on 08.06.1965 | The case revolves around the interpretation of the East Pakistan Public Safety Ordinance, specifically concerning what constitutes a 'prejudicial act' in relation to public speeches. The Supreme Court of Pakistan analyzed a speech made by the late Mr. H S. Suhrawardy, which addressed the absence of fundamental rights in the new Constitution. The court ruled that the speech, while critical of the government, did not incite hatred or contempt as required by law. This decision underscores the balance between free speech and the legal limitations imposed on inciting violence or contempt against the government. The ruling is significant in the context of civil liberties and the protection of fundamental rights in Pakistan, highlighting the judiciary's role in safeguarding democratic principles. Keywords such as 'public safety ordinance', 'freedom of speech', 'judicial review', and 'fundamental rights' are crucial for understanding the implications of this case.... |
| 1978 SLD 1099, 1978 PLC 390 | KAR-511 to 513 of 1976 , decided on 03.02.1977 | In the case KAR-511 to 513 of 1976, cited as 1978 SLD 1099 and 1978 PLC 390, the Labour Appellate Tribunal in Sindh reviewed appeals filed by S Ghulam Rasool Shaikh, Bahadur Khan, and two others against the Divisional Superintendent, P. W. R., Karachi. The appellants contested the dismissal of their applications under Section 25-A of the Industrial Relations Ordinance (XXIII of 1969), which pertained to retirement orders for railway employees issued on August 7, 1974. After their retirement notices, the appellants filed appeals with the Labour Court, which dismissed them on March 31, 1976, citing the applications as time-barred. The appellants then served grievance notices in April 1976 and submitted formal applications under Section 25-A in May 1976. The central issue revolved around whether these applications were indeed time-barred, given the timelines between the retirement notice, filing appeals, and submitting applications. The Labour Court had dismissed the applications based o... |
| 2008 SLD 3843, (2008) 300 ITR 389 | TAX CASE No. 13 OF 1998(R) , decided on 18.09.2007 | In the case of Mahabir Prasad Jain v. Commissioner of Income tax, the Jharkhand High Court examined the legality of the addition made to the income of the petitioner under Section 69A of the Income-tax Act, 1961. The case revolved around the unexplained purchase of bank drafts amounting to Rs. 12,35,030. The petitioner claimed that these drafts were purchased on behalf of his brother, Pawan Kumar Jain, who was involved in the food grain business. However, the Assessing Officer found that the petitioner failed to produce his brother as a witness to support his claim, nor could he provide adequate evidence to justify the source of the funds used for the drafts. The Tribunal, upon reviewing the case, echoed the findings of the Assessing Officer and the Commissioner of Income-tax (Appeals), stating that the petitioner had not established a credible link between the drafts and his brother's business finances. The court affirmed the Tribunal's decision, concluding that the additional income ... |
| 2014 SLD 1938 = (2014) 365 ITR 433 | Tax Appeal Nos. 536 to 539 of 2014 , decided on 24.06.2014 | In this significant ruling by the Gujarat High Court, the court dealt with the tax appeals concerning the eligibility of deductions under section 80-IB of the Income-tax Act, 1961 for the assessee, Sai Infosystem India (P.) Ltd. The case arose from multiple appeals due to common questions of law and facts regarding the assessment years 2004-05 to 2007-08. The Revenue contended that the activities of the assessee, which involved the assembly of basic computer components, did not meet the criteria for manufacturing under the Income-tax Act. However, the court upheld the Tribunal's decision, which had previously established that such assembly activities could indeed qualify as manufacturing, thus justifying the deduction claims. This case highlights the importance of judicial interpretation of manufacturing activities in the context of tax deductions and reinforces the legal precedent that assembly can be considered as manufacturing under specific conditions. The ruling is particularly re... |
| 2004 SLD 771, 2004 PTD 2014 | D-1522 of 1995 , decided on 25.04.2003 | In the case of Constitutional Petition No. D-1522 of 1995, the Sindh High Court addressed a petition filed by Messrs Rockland, Karachi, regarding a customs duty drawback claim that was rejected as time-barred. The petitioner argued that due to the illness of the sole proprietor, there was a delay in filing the claim. The court examined the relevant laws, specifically Section 41 of the Customs Act, 1969, and found that the claim must be filed within 210 days of shipment or 15 days from the receipt of Bank Credit Advice. The petitioner failed to meet these deadlines and could not provide a satisfactory explanation for the delay. The court upheld the decision of the subordinate Tribunal, reinforcing the importance of adhering to statutory time limits in customs matters. The ruling highlights the legal principles surrounding customs claims and the necessity for exporters to comply with procedural requirements for timely filing. This case serves as a significant reference for future customs... |
| 1992 SLD 2096, 1992 PLJ 191 | Civil Revision No.169 of 1992 , decided on 08.02.1992 | In the case of Civil Revision No.169 of 1992, the Lahore High Court addressed the petition filed by Mian Muhammad Altaf regarding the cancellation of his drug sale license. The case revolved around the interpretation of the Civil Procedure Code (V of 1908) and the legal standards for granting temporary injunctions. The High Court held that the lower courts correctly found that the petitioner lacked a prima facie case for such relief. The court noted that granting the injunction would allow the petitioner to operate under a canceled license, potentially causing harm to public health. The decision underscored the discretionary power of courts in such matters and the necessity for a sound legal basis before issuing temporary relief. Keywords: civil revision, Lahore High Court, temporary injunction, Civil Procedure Code, drug sale license, public health.... |
| 2002 SLD 120, 2002 PTD 833, (2000) 241 ITR 817 | Tax Case N.834 of 1986 , decided on 18.12.1997 | In the landmark case of Tax Case N.834 of 1986, the Madras High Court examined the nuances of the Income Tax Act, particularly Section 37, which pertains to the deductibility of expenditures related to guest houses. The case arose from a dispute where the Commissioner of Income Tax challenged the deduction claims made by Mathurantakam Cooperative Sugar Mills Ltd. for expenses incurred on maintaining its guest house and providing meals to visiting officials. The core of the legal debate centered around the interpretation of 'guest house expenditure' and the implications of Section 37(4) which seeks to limit lavish spending on such accommodations. The court analyzed various precedents and legal interpretations, concluding that while some expenditures could be classified as guest house expenses, others, particularly those lacking sufficient evidence linking them to guest stays, could not. This ruling is crucial for understanding the boundaries of allowable deductions under tax law, partic... |
| 1977 SLD 215, 1977 SCMR 492 | Criminal Appeals Nos. 83 of 1970 and 59 of 1971 , decided on 03.07.1972 | This case concerns two criminal appeals heard by the Supreme Court of Pakistan, involving multiple defendants in a murder case under the Penal Code (XLV of 1860). The case highlighted the complexities of eyewitness testimony, recovery evidence, and the burden of proof in criminal proceedings. The court ultimately confirmed the death sentences for three of the accused based on strong corroborative evidence, while acquitting the fourth accused due to insufficient evidence and lack of motive. The decision underscores the importance of reliable evidence in securing convictions in serious criminal cases, and it clarifies the standards required when assessing the credibility of witnesses and the implications of recovery evidence. This case serves as a critical reference point in criminal law, particularly regarding the treatment of cases involving familial relationships and the nuances of motive in criminal liability.... |
| 2012 SLD 2998 = (2012) 341 ITR 632 | Tax Appeal No. 1762 of 2010 and Tax Appeal No. 176 , decided on 31.03.2010 | This case revolves around the assessment of capital gains and cash credits under the Income-tax Act, 1961 for the assessment years 1999-2000 and 2000-01. The appellant, Dinesh Babulal Thakkar, challenged the Tribunal's decision regarding the disallowance of short-term capital loss and the addition of unexplained cash credits pertaining to gifts received. The Tribunal ruled that the appellant failed to provide adequate evidence to substantiate claims of capital loss and the genuineness of the gifts. The court's decision emphasizes the importance of establishing the legitimacy of financial transactions and the necessity for supporting documentation in tax matters. Keywords include 'Income-tax Act', 'capital gains', 'cash credits', 'gifts', and 'genuine transactions'.... |
| 1990 SLD 1113, 1990 SCMR 1466 | Civil Petition No. 1130 of 1984 , decided on 01.03.1989 | In the case of Afzal Ahmad vs. WAPDA, the petitioner sought leave to appeal against the Federal Service Tribunal's decision regarding his removal from service. The Supreme Court examined the procedural fairness of the removal, focusing on the absence of a show-cause notice and inquiry. The court referenced the principles of Islamic law and prior case law but concluded that the specific legal precedent cited by the petitioner did not apply to his case. As a result, the appeal was dismissed, reaffirming the importance of procedural compliance in employment disputes. Keywords such as 'Supreme Court of Pakistan', 'service removal', 'leave to appeal', and 'procedural fairness' are significant in legal discourse surrounding employment law and administrative justice.... |
| 2023 SLD 6707 | Civil Petition Nos.388-P, 389-P, 395-P, 396-P, 397 | This case revolves around the legal proceedings initiated by the State through the Director of A.N.F. Peshawar against various respondents, including Shereen Shah and others. The Supreme Court of Pakistan, presided over by Justices Umar Ata Bandial, Ayesha A. Malik, and Athar Minallah, addressed significant questions regarding the enforcement of the Prevention of Smuggling Act, 1977, and its implications on constitutional rights under the Constitution of Pakistan, 1973. The court deliberated on the procedures followed by the ANF and its compliance with legal standards when prosecuting smuggling cases. The arguments presented by the advocates for both sides were critically analyzed, leading to a comprehensive judgment that aimed to clarify the application of the law in these matters. The ruling not only reinforced the existing legal framework but also ensured the protection of individual rights against arbitrary state actions, thereby contributing to the legal discourse surrounding smug... |
| 1965 SLD 384, (1965) 56 ITR 556 | TAX CASE No. 38 OF 1962 (REFERENCE No. 17 OF 1962) , decided on 15.12.1964 | In this landmark case, the Madras High Court examined the validity of a partnership formed by A.M. Abdul Rahaman Rowther with his two married daughters. The Income Tax Officer had rejected the registration of the partnership under section 26A of the Income Tax Act, citing the partnership deed as a sham and claiming that there was no genuine firm. The court found that the gifts made by the father to his daughters were valid and that the partnership was indeed genuine, despite the daughters' limited involvement in the business. The ruling underscores the importance of recognizing familial transactions in business structures, particularly in the context of income tax laws. Keywords like 'Income Tax Act', 'partnership registration', and 'valid gifts' are essential for understanding the implications of this case in tax law and family business dynamics.... |
| 1997 SLD 650, 1997 SCMR 624 | Civil Appeal No. 115 of 1993 , decided on 17.04.1995 | This case revolves around the proprietary rights of land allotted under the Well Sinking Scheme in Punjab, Pakistan. The Supreme Court of Pakistan adjudicated on a dispute concerning excess land ownership claims made by the respondent, Ghulam Ahmad. The court analyzed the regulations governing land allotment and the specific provisions of the Colonization of Government Lands (Punjab) Act and the Well Sinking Scheme. The Supreme Court ultimately decided that Ghulam Ahmad was entitled only to the proprietary rights for the 27 acres originally allotted to him. The decision emphasized the legal framework surrounding land tenure and the adherence to established policy directives, making it a significant case in property law. Keywords such as 'land ownership', 'proprietary rights', 'Well Sinking Scheme', and 'Punjab land laws' are crucial for SEO optimization, as they reflect trending topics within the legal domain.... |
| 1995 SLD 947, 1995 PLD 290 | Civil Original No. 20 of 1991 , decided on 19.02.1994 | This case revolves around the winding up of the UNION INSURANCE COMPANY OF PAKISTAN LIMITED under the Insurance Act (IV of 1938) and the Companies Ordinance (XLVII of 1984). The Lahore High Court evaluated its jurisdiction to entertain the application for winding up, ultimately concluding that it lacked ordinary original civil jurisdiction. The decision highlighted the legal interpretation of the term 'Court' as defined in the Insurance Act and the implications of jurisdictional inconsistencies between the Insurance Act and the Companies Ordinance. This case underscores the importance of understanding the specific jurisdictions of different courts when dealing with matters of company winding up, particularly in the insurance sector. Keywords such as 'Insurance Act', 'Companies Ordinance', 'winding up', 'jurisdiction', and 'Lahore High Court' are critical for SEO optimization and can help in ranking the case in search queries related to legal proceedings on insurance companies.... |
| 2013 SLD 1163, 2013 PTD 1001 | S.T.As. Nos. 883/LB to 886/LB of 2012 , decided on 09.01.2013 | The case revolves around the Central Power Generation Company Limited's appeals against the orders-in-original passed by the Deputy Commissioner Inland Revenue. The taxpayer contended that the disallowance of input tax credits and the imposition of sales tax were without proper jurisdiction and not based on the facts presented in the show-cause notices. The tribunal found merit in the taxpayer's arguments, noting that the orders violated procedural fairness and exceeded the authority of the assessing officer. The tribunal's ruling reinstated the taxpayer's claims and emphasized the need for compliance with legal and procedural standards in tax assessments. This case underscores the critical importance of adhering to the law, ensuring fair treatment for taxpayers, and maintaining the integrity of the tax system in Pakistan. It also reflects the ongoing challenges faced by businesses in navigating complex tax regulations and the need for clarity and consistency in tax administration.... |
| 1999 SLD 797 = 1999 CLC 331 | First Appeal from Order No.49 of 1997 , decided on 09.10.1998 | This case involves complex issues of international law and jurisdiction arising from the disintegration of the USSR. The Lahore High Court evaluated the execution of a decree against a Russian entity, Vneshnee Conomicheskoje Objedinenije Technopromexport, which claimed no liability due to its separate legal identity post-USSR dissolution. The Court emphasized that the executing court must adhere to jurisdictional boundaries while also considering extraordinary circumstances, such as the dissolution of a state entity impacting legal obligations. The decision underscores the necessity for clear legal connections in international contractual relationships, especially following significant geopolitical changes.... |
| 1994 SLD 507 = 1994 SCMR 161 | , decided on 11.04.1991 | This case revolves around the contempt proceedings against Times Newspapers Ltd. and its editor for publishing extracts from 'Spycatcher', a book by a former British Security Service member, which was under an injunction preventing such publication. The Supreme Court found that the publication constituted contempt of court as it interfered with the administration of justice. The judgment affirmed the principles of confidentiality and the necessity of respecting court orders. The case is significant in understanding the balance between freedom of the press and the need to uphold legal injunctions, especially in matters concerning national security and confidentiality. Key phrases include 'contempt of court', 'administration of justice', 'confidentiality', and 'court injunctions'. This decision serves as a precedent for future cases involving similar issues of publication and confidentiality.... |
| 2006 SLD 1810, 2006 PLC 1034 | W.P. No. 19853 of 2004 , decided on 28.03.2006 | This case addresses the legal principles surrounding retrospective promotions in civil service under the Constitution of Pakistan (1973). The Lahore High Court examined whether retired civil servants could seek promotions effective from a date prior to their retirement. The court highlighted that the law does not permit such promotions for retired individuals, referencing a significant Supreme Court ruling. This case is crucial for understanding the limitations on civil service promotions and the legal framework governing employment rights in Pakistan. Keywords such as 'civil service promotion', 'retrospective promotion law', and 'constitutional petition' are trending topics in legal discussions, making this case an essential reference for legal practitioners and scholars alike.... |
| 2004 SLD 174, 2004 PTD 921, (2004) 89 TAX 385 | Income Tax Appeal No.790 of 2000 , decided on 30.10.2003 | This case revolves around the applicability of the Income Tax Ordinance, particularly section 50(4) which deals with the deduction of tax at source on payments made. The Sindh High Court addressed the issue of whether the explanation added to this section by the Finance Act, 1998, could be applied retroactively to impose tax liabilities for previous transactions. The Court concluded that the amendment could not be applied retrospectively, thus preventing the imposition of penalties for non-compliance with a law that was enacted after the fact. This decision is pivotal for understanding tax liabilities and the scope of retroactive laws, especially within the context of income tax regulations in Pakistan. The case reinforces the principle that no one should be penalized for failing to comply with a law that was not in effect at the time of their actions, ensuring fairness and clarity in tax law enforcement.... |
| 2015 SLD 449, 2015 PCRLJ 146 | Writ Petition No. 1803-P of 2014 , decided on 23.07.2014 | In the case of Writ Petition No. 1803-P of 2014, the Peshawar High Court addressed allegations of corruption against Inayatullah Abdali, the Managing Director of Messrs Abdali Brothers, related to the construction of the Lahor - Adina Road in District Swabi. The case revolved around the quality of work completed under a government contract and subsequent claims of substandard construction. The court's decision emphasized the importance of accountability in public projects, particularly when substantial amounts of money are involved. The petitioner argued that he had complied with contract terms and that the accusations were unfounded. However, the court noted the acceptance of guilt by co-accused individuals and the prima facie evidence of corruption, leading to the dismissal of the bail petition. This case highlights the ongoing issues of corruption in public contracts and the legal implications for contractors in Pakistan. The ruling is significant in reinforcing the legal framework ... |
| 2016 SLD 148, 2016 PTD 7 | I.T.A. No. 751/IB of 2013 , decided on 05.08.2014 | In the case of Aksa Solutions Development Services (Pvt.) Ltd. vs. Commissioner Inland Revenue, the Appellate Tribunal Inland Revenue addressed significant issues regarding the application of deductions under the Income Tax Ordinance, 2001. The taxpayer contested additions made under section 21(c), claiming they were unjustified and not supported by definite information. The Tribunal highlighted that the revenue authorities failed to provide clear and specific information regarding the additions, which led to the decision being in favor of the taxpayer. The ruling underscored the necessity for tax authorities to adhere to proper procedural requirements, ensuring that taxpayers are given a fair opportunity to present their case. This decision is pivotal for taxpayers seeking clarity on deductions and the importance of due process in tax assessments, making it a noteworthy reference for similar cases in the future.... |
| 1998 SLD 1243, 1998 PLD 371 | Writ Petition No. 4577 of 1997/BWP , decided on 25.09.1997 | This case revolves around the legal implications of transferring criminal cases under the Anti-Terrorism Act, 1997. The Lahore High Court addressed the concerns of the petitioner regarding the jurisdiction of the Special Court, which was established to handle scheduled offences. The court clarified that the Anti-Terrorism Act allows for automatic transfer of cases pending in other courts once a scheduled offence is identified. The ruling reinforced the notion that the Special Court holds exclusive jurisdiction over these matters, thereby preventing ordinary courts from hearing such cases. This case underscores the significance of legislative frameworks in the justice system, particularly in addressing serious offences linked to terrorism and public safety. The decision may have broader implications for future cases involving the Anti-Terrorism Act, as it delineates the boundaries of jurisdiction and the procedural aspects of case transfers. Keywords such as 'Anti-Terrorism Act', 'juris... |
| 1987 SLD 741, 1987 SCMR 1905 | Civil Miscellaneous No. 189 of 1984 in CPSLA No.11 , decided on 17.03.1984 | In the case of Civil Miscellaneous No. 189 of 1984 in CPSLA No.1171 of 1983, the Supreme Court of Pakistan addressed the issue of an interim stay order that was previously granted to the petitioners, Muhammad Ilyas and others. The stay was contingent upon the petitioners depositing a monthly compensation of Rs.500 for the use of disputed property during the pendency of the case. The court found that the petitioners had failed to meet this condition, leading to the vacation of the interim stay. This ruling underscores the necessity for parties to comply with court orders to maintain the validity of any stay granted. The court's decision serves as a reminder of the legal principles surrounding stay orders and the obligations of petitioners in civil proceedings. Legal practitioners and parties involved in similar cases must be aware of the implications of failing to comply with court conditions, as this can result in the loss of protective orders. Keywords such as 'interim stay', 'Civil P... |
| 1978 SLD 360, (1978) 111 ITR 787 | TAX CASE Nos. 225 OF 1972 AND 290 OF 1975 , decided on 10.11.1976 | In the landmark case of Yercaud Coffee Curing Works Ltd. v. Commissioner of Income Tax, the Madras High Court examined the applicability of section 23A of the Indian Income-tax Act, 1922, and its relevance to the assessment years of 1956-57, 1959-60, and 1960-61. The court analyzed whether the assessee-company, primarily owned by a single entity, could be classified as a company in which the public were substantially interested. It concluded that for 1956-57, the provisions of the earlier legislation applied, while the amendments after 1957 allowed for a different interpretation in subsequent years. This case emphasizes the importance of statutory interpretation and its impact on taxation and corporate governance. The ruling has significant implications for companies with similar ownership structures and highlights the complexities involved in tax law and public interest considerations.... |
| 1952 SLD 67, 1952 PLD 258 | Civil Revision Petition No. 144 of 1950 , decided on 29.01.1952 | This case revolves around the interpretation of the Punjab Urban Rent Restriction Act, 1947, and the jurisdiction of the Rent Controller and Appellate Authority. The Lahore High Court addressed critical questions regarding whether these bodies operate as Courts subordinate to the High Court. The ruling emphasized that the Controller is not endowed with full Civil Court powers, nor are its decisions subject to High Court revision. This case is pivotal in establishing the legal protections for tenants under the Act, which limits landlords' abilities to evict tenants without just cause. The Court's findings highlight the importance of adhering to the legal framework established for resolving landlord-tenant disputes while ensuring that the rights of tenants are safeguarded. This decision has significant implications for housing law and tenant rights in Pakistan, reinforcing the need for specialized tribunals to handle such matters effectively.... |
| 2016 SLD 2534, 2016 PCRLJ 1790 | Criminal Miscellaneous Bail Cancellation Applicati , decided on 08.06.2016 | This case involves the cancellation of bail for Altaf Hussain, accused of murdering a minor, Mst. Rabia, using electric shocks. The court found significant inconsistencies in the previous bail decision, noting that the accused's role in the crime was distinct and more severe than that of co-accused who were granted bail. The court emphasized that abscondence and the nature of the crime justified the cancellation. The ruling underlines the importance of considering the gravity of offences and the specific roles of each accused in determining bail eligibility.... |
| 1989 SLD 918, 1989 PLD 371 | Petition for Leave to Appeal No.675 of 1985 , decided on 27.03.1989 | This case revolves around the Limitation Act (IX of 1908) and the Civil Procedure Code (V of 1908), particularly focusing on the Supreme Court's ruling regarding the condonation of delay in the restoration of a writ petition. The court evaluated the circumstances under which the petition was originally dismissed for non-prosecution due to the non-appearance of the counsel. The case highlights the importance of understanding genuine mistakes made by legal representatives in estimating time for court appearances, which can significantly affect case outcomes. This ruling sets a precedent for similar instances where the absence of a lawyer is justified by unforeseen circumstances. The decision underscores the judicial discretion exercised by the High Court and the need for flexibility in legal proceedings, thereby contributing to the broader discourse on legal representation and procedural justice in Pakistan.... |
| 1968 SLD 154, (1968) 70 ITR 863 | WRIT PETITION No. 1662 OF 1964 , decided on 01.02.1968 | In the case of South India Flour Mills (P.) Ltd. vs. Central Board of Direct Taxes, addressed by the Madras High Court, the court examined the legality of penal interest imposed under the Income-tax Act, 1922. The petitioner, representing a private limited company, challenged a penal interest charge of Rs. 9,176.09 for the assessment year 1959-60. The core issue was whether the penal interest constituted part of the income assessment process, which would allow for an appeal. The court concluded that penal interest is a penalty related to under-assessment and does not fall within the purview of appealable orders under section 30. This ruling underscores the importance of clarity in tax law regarding penalties and appeals, ensuring that entities like South India Flour Mills understand their rights under tax regulations. The decision is significant for tax law practitioners and businesses alike, as it highlights procedural nuances in challenging tax-related penalties.... |
| 1956 SLD 117, 1956 PLD 657 | Criminal Appeal No. 59 of 1956 , decided on 22.03.1956 | This case revolves around the conviction of Imtiaz Rabbani for the murder of Mst. Sabra. The Lahore High Court, in its decision dated March 22, 1956, confirmed the death sentence previously imposed by the Sessions Judge. The appellant was accused of entering the deceased's home armed with a gun and fatally shooting her. Despite the prosecution witnesses retracting their statements during the trial, the court found the initial testimonies credible and free from external influence. The court highlighted the significance of witness credibility, especially in cases involving serious charges such as murder. The ruling reinforced the principle that earlier statements can be relied upon if made without coercion. The court's decision also addressed the appellant's age, emphasizing that the severity of the crime warranted the death penalty despite his youth. This case underscores the complexities involved in criminal proceedings and the delicate balance courts must maintain between witness reli... |
| 1991 SLD 1122, 1991 SCMR 1185 | Civil Petition for Leave to Appeal No.32-K of 1990 , decided on 18.01.1990 | The case revolves around the ejectment of a tenant under the Sindh Rented Premises Ordinance, 1979, where the landlord sought to reclaim possession of the property based on personal requirements. The Supreme Court of Pakistan analyzed the validity of the lease agreement and the necessity for registration under the Transfer of Property Act and Registration Act. The court emphasized the importance of following legal protocols in lease agreements and upheld the lower court's findings that the landlord's requirements were genuine and justified. The court's decision highlights the intersection of landlord rights and tenant protections under the law, establishing a precedent for future cases involving personal requirements for property use. Key phrases such as 'ejectment of tenant', 'bona fide personal requirement', and 'registered lease agreement' are crucial for understanding the legal landscape surrounding property rights in Pakistan.... |
| 2017 SLD 1014, 2017 PTCL 619, 2017 PTD 2108, (2017) 117 TAX 194 | AT-35/2016 , decided on 23.01.2017 | In the case of Assistant Commissioner, Unit-4, SRB vs M/s. Optimus Capital Management (Pvt.) Limited, the Appellate Tribunal of the Sindh Revenue Board addressed the legality of penalties imposed under the Sindh Sales Tax on Services Act, 2011. The case centered on whether penalties could be applied simultaneously for the same offence of non-payment of tax. The Tribunal concluded that penalties under different subsections of the law cater to distinct situations and cannot overlap. The decision highlighted the necessity of proving mens rea for penalties related to tax evasion, stressing that mere non-payment does not automatically lead to penalties without evidence of fraudulent intent. The ruling reinforces the legal principle that tax penalties must be substantiated with clear evidence of wrongful intent, thereby ensuring the protection of compliant taxpayers against unjustified penal measures.... |
| 1970 SLD 429 = (1970) 76 ITR 396 | Tax Case No. 106 of 1966 and Revision No. 74 , decided on 12.11.1969 | In a significant ruling by the Madras High Court, the case of Commissioner of Agricultural Income-tax v. Tipperary Estates Co. revolved around the deductibility of salaries paid to partners in a partnership firm under the Madras Agricultural Income-tax Act, 1955. The Court upheld the Tribunal's decision which allowed a deduction of Rs. 8,150, encompassing salaries of the managing partner and another partner who provided essential services to the estate. The Court highlighted the importance of assessing the actual services rendered by partners in determining the legitimacy of such payments. This ruling sets a precedent for similar cases, reinforcing the criteria for what constitutes a legitimate business expense in the context of agricultural income tax. The decision underscores the need for clarity in the roles and responsibilities of partners to ensure compliance with tax regulations, while also protecting the rights of partnerships to claim deductions that are justifiable under the l... |
| 2009 SLD 1353, 2009 PTD 1274 | C.As. Nos.532 and 536 of 2003 , decided on 13.05.2009 | In the Lahore High Court case C.As. Nos.532 and 536 of 2003, the legal issues revolved around the importation of Aluminum Phosphide tablets under the Customs Act and the Agricultural Pesticides Ordinance. The court examined whether the product could be imported without the proper registration of its trade name in the country of manufacture. The petitioner, Messrs Shaikii Salim Ali (PVT.) LTD., argued that the pesticide was importable as it had been previously cleared and registered under different circumstances. However, the court upheld the earlier decisions of the Customs authorities, highlighting the necessity of compliance with legal requirements for importation. The ruling underscores the importance of regulatory adherence in international trade, particularly concerning agricultural products. Legal practitioners and businesses involved in the importation of pesticides must ensure that all necessary certifications and registrations are in place to avoid legal disputes. This case se... |
| 2006 SLD 2990, 2006 PLD 193 | D-1389 of 2005 , decided on 13.12.2005 | This case revolves around the constitutional petition filed by Ashfaq Yousuf Tola against the Federation of Pakistan regarding the unlawful placement of his name on the Exit Control List (ECL). The Sindh High Court examined the legal framework of the Exit from Pakistan (Control) Ordinance, 1981, and the relevant sections of the Constitution of Pakistan, particularly focusing on the rights of individuals against arbitrary restrictions on movement. The court's decision underscores the importance of due process and the necessity for authorities to provide justifiable grounds for restricting an individual’s liberty. The ruling has implications for similar cases involving travel restrictions and reinforces legal protections for citizens against unwarranted governmental actions. This case serves as a precedent in upholding individual freedoms and ensuring that governmental powers are exercised within the boundaries of law and justice. The case highlights keywords such as constitutional right... |
| 2006 SLD 3020, 2006 PLD 36 | D-2741 of 2004 , decided on 23.12.2004 | This case revolves around the cancellation of lease entries by the District Officer (Revenue) in Karachi. The petitioners, successors-in-interest of original lessees, argued that the cancellations were unjust as they had valid leases transferred to them. The court examined the records and found discrepancies indicating that the Mukhtiarkar had acted unlawfully by keeping fresh entries despite existing cancellation notes. The court emphasized the importance of maintaining the integrity of revenue records and directed disciplinary and criminal actions against the responsible officials. This decision underscores the challenges in land management and the necessity for reforms to prevent corruption and safeguard property rights.... |
| 2017 SLD 196, 2017 PLJ 13 | Crl. A. No. 190 of 2010 and Crl. Rev. No. 38 of 20 , decided on 07.09.2016 | The Lahore High Court case concerning Muhammad Sarwar involved serious charges under the Pakistan Penal Code, specifically Section 302(b) for murder. The court examined the events leading to the murder, highlighting a civil dispute over agricultural land as the underlying motive for the crime. With a focus on the credibility of eyewitness testimonies and medical evidence, the court concluded that the prosecution had established a strong case against Sarwar. The initial death sentence was deemed excessive, leading to its conversion to life imprisonment. This case underscores the critical importance of thorough investigation and the weight of eyewitness accounts in criminal proceedings. The ruling also reflects a balanced approach to justice, allowing for the possibility of mitigating circumstances in sentencing decisions.... |
| 1993 SLD 1067, 1993 CLC 2396 | , decided on 25.08.1993 | In the case concerning the Election Commission of Pakistan, the focus was on the disqualification of members of the Provincial Assembly under the Political Parties Act of 1962 due to defection. The case involved references filed by Syed Qaim Ali Shah against three members, alleging defection and seeking declarations of their disqualification. The court emphasized that while disqualification could be established, it would only apply for the remaining period of their terms, and they could still participate in future elections. This ruling underscores the importance of maintaining public interest without engaging in unnecessary judicial proceedings. The decision reflects the legal framework governing political party affiliation and the implications of defection on legislative membership. The case highlights the balance between enforcing political accountability and allowing democratic participation through re-elections.... |
| 2017 SLD 1080, 2017 PTD 1608 | Cus. Appeals Nos. K-729 to 735 of 2014 , decided on 17.11.2014 | In a significant ruling by the Customs and Excise Appellate Tribunal, the case involving M/S. HITECH IMPEX and the Deputy Collector of Customs underscored the critical importance of lawful customs procedures. The Tribunal found that the reassessment of goods after clearance was not only procedurally flawed but also lacked the necessary jurisdiction. The decision reiterated the mandatory requirement of issuing show-cause notices prior to any reassessment, emphasizing the principles of natural justice and due process. This case serves as a pivotal reference point for future customs-related disputes, highlighting the legal framework governing customs operations in Pakistan, particularly under the Customs Act of 1969. The ruling has implications for importers, customs officials, and legal practitioners, reinforcing the need for compliance with established customs laws and procedures. Keywords such as 'Customs Act', 'Reassessment', 'Natural Justice', and 'Customs Procedures' are crucial for... |
| 2021 SLD 2750, 2021 MLD 1916 | Writ Petition No.1930 of 2021 , decided on 05.07.2021 | The case revolves around a writ petition filed by OPI Gas (Private) Limited challenging the decision of Government Holdings (Pvt.) Limited to terminate their contract for the supply of Liquefied Petroleum Gas (LPG). The Islamabad High Court ruled that the petitioner's request to direct the continuation of the contract was untenable as the contract had expired. The court pointed out the importance of arbitration agreements in resolving such disputes and stated that the petitioner should seek damages instead. The ruling underscores the court's limited role in enforcing contractual obligations and the necessity for parties to adhere to arbitration clauses. This case highlights the legal framework surrounding contractual disputes in Pakistan, particularly under the Constitution of Pakistan and the Arbitration Act, 1940. Key terms such as 'contractual obligations', 'arbitration clause', and 'constitutional jurisdiction' are critical in understanding the implications of this ruling.... |
| 1988 SLD 441 = 1988 PLC 88 | HYD-200 of 1983 , decided on 12.05.1987 | In the case before the Labour Appellate Tribunal of Sindh, the appellant, a salesman for Messrs Muhammad Farooq Ahmad Co. Ltd., filed an appeal against the dismissal of his grievance petition by the Sind Labour Court. The appellant was absent from work for an extended period and had sought leave due to his mother's illness. However, he failed to provide satisfactory justification for his absence or participate in the domestic enquiry. The tribunal upheld the lower court's ruling, stating that the appellant was not classified as a 'workman' under the Industrial Relations Ordinance, thus ineligible to file a grievance petition. This case highlights the importance of adhering to workplace regulations and the potential consequences of unauthorized absence. Key legal terms include 'grievance petition,' 'unauthorized absence,' and 'dismissal procedures,' which remain relevant in discussions of labor law and employee rights.... |
| 1985 SLD 1736, 1985 PLC 283 | SUK-142 and 143 of 1983 , decided on 29.11.1984 | This case revolves around the appeals of two employees, Iqbal Mujeeb and Jamshed Farooq, against their dismissal from Habib Bank Ltd. The employees were charged with misconduct and subsequently dismissed after a domestic inquiry. They filed grievances which were dismissed by the Labour Court. The Tribunal found that the Labour Court had failed to consider the evidence already on record and had unjustly denied an adjournment. The Tribunal's decision to remand the case for further proceedings highlights the significance of adhering to proper legal procedures in labour disputes. This case underlines the need for fair hearings and thorough consideration of evidence in employment-related matters, emphasizing the rights of employees in industrial relations. Keywords: labour dispute, employee rights, industrial relations, tribunal decision, fair hearing.... |
| 2005 SLD 763 = 2005 PTD 498 | Civil Petitions Nos. 1205-L to 1208-L of 2004 , decided on 03.08.2004 | This case revolves around the legal status of the Water and Power Development Authority (WAPDA) concerning its exemption from Central Excise Duty on bank loans. The Supreme Court of Pakistan analyzed whether WAPDA qualifies as a government authority under the Central Excise Act of 1944. The Court reviewed prior judgments and concluded that WAPDA was not a government functionary, thus should not receive tax exemptions. This decision is critical for understanding the intersection of governmental authority and taxation laws in Pakistan. The case highlights essential keywords such as Central Excise Duty, tax exemption, government authority, and constitutional provisions, which are vital for legal practitioners and scholars.... |
| 1981 SLD 1546, (1981) 127 ITR 173 | MISC. CIVIL CASE No. 342 OF 1976 | In the case of Commissioner of Wealth Tax v. Smt. Sarladevi Shinde, the Madhya Pradesh High Court addressed the issue of penalties for late filing of wealth tax returns under the Wealth-tax Act of 1957. The court analyzed the facts surrounding the late submissions of tax returns for the assessment years 1964-65 to 1968-69, which were filed several years after their due dates. The key legal question revolved around whether the penalties should be assessed under the law as it existed on the due dates or under the amended provisions that came into effect after the deadlines. The court concluded that the law applicable at the time of the default must prevail, leading to the decision that penalties should be calculated based on the pre-amendment provisions. This case reinforces the principles governing tax compliance and the implications of legislative changes on ongoing cases. Relevant keywords: Wealth-tax Act, late filing, penalties, Madhya Pradesh High Court, tax compliance, legal preced... |
| 1983 SLD 270, 1983 SCMR 320 | Civil Petitions for Leave to Appeal Nos. 63/R and , decided on 13.12.1982 | In this significant case, the Supreme Court of Pakistan deliberated on the issues surrounding the Punjab Pre-emption Act, particularly focusing on the nature of properties involved in pre-emption claims. The core of the dispute arose from the petitioner's assertion that the properties were incorrectly classified as shops in the sale deed, which he argued undermined his right to pre-emption. The Court emphasized that each case must be evaluated based on its unique facts and circumstances. The decision reflects the complexities of property law and the importance of accurate property classification in pre-emption cases. This ruling is vital for legal practitioners and advocates dealing with property disputes, as it underscores the necessity for precise documentation to uphold pre-emption rights. The case also illustrates the judicial approach towards the interpretation of evidence in property law, making it an essential reference for future cases.... |
| 1982 SLD 503, 1982 SCMR 864 | Civil Petition No. 880 of 1979 , decided on 02.06.1982 | This case revolves around Muhammad Jalil Siddiqui's petition regarding the fixation of his seniority after his transfer from Quetta Region to Rawalpindi Region following the dissolution of the Province of West Pakistan. The Supreme Court of Pakistan examined the validity of the conditions imposed on his transfer, particularly concerning his seniority. The Court highlighted the importance of the condition that he would lose his seniority upon transfer, as it was a request-based transfer. The decision also emphasized that the instructions applicable to the dissolution of One Unit were not relevant to his situation, as the transfer was made under a different context. The case underscores issues related to civil service transfers, seniority rights, and the interpretation of governmental circulars pertaining to personnel allocation. Keywords such as 'seniority fixation', 'civil service transfer', 'Supreme Court of Pakistan', and 'government employment law' are essential in understanding the... |
| 1960 SLD 319, (1960) 39 ITR 333 | REFERRED CASE NO 38 OF 1955 , decided on 23.02.1960 | In the case of A.K. Sharfuddin v. Commissioner of Income Tax, the Madras High Court addressed the issue of compensation received by an assessee for relinquishing partnership rights in a business focused on importing and selling scrap iron. The court emphasized that the partnership deed specified that only the purchase and sale of scrap iron constituted the business, and due to government-imposed embargoes, the sale could not proceed. The court ruled that the compensation received was not a trading receipt but rather compensation for a loss of a capital asset, thus not taxable as income. This ruling is significant in understanding the treatment of such compensatory payments under the Income-tax Act, reinforcing the distinction between trading receipts and capital compensation. The case serves as a precedent for similar future disputes regarding partnership rights and capital asset compensation.... |
| 2008 SLD 2833, (2008) 296 ITR 249, (2007) 164 TAXMAN 351 | IT APPEAL NO. 931 OF 2006 , decided on 30.04.2007 | In the case of Bharti Telecom Finance Ltd. vs. Assistant Commissioner of Income-tax, the Delhi High Court addressed issues surrounding unexplained cash credits under Section 68 of the Income-tax Act, 1961. The assessee had claimed a credit of Rs. 80 lakhs in its accounts, with varying explanations regarding its source. Initially presented as an advance for share purchases from Ms. Devina Mehra, subsequent claims suggested it was a loan from M/s. First Global Finance Pvt. Ltd. The court found the explanations contradictory and lacking substantiation, leading to the conclusion that the credit was unexplained income. This case underscores the importance of maintaining clear and consistent documentation in financial transactions to avoid complications with tax authorities. Keywords such as 'Income-tax Act', 'cash credits', and 'Delhi High Court' are crucial for understanding the legal implications of such cases and maintaining compliance with tax regulations.... |
| 2019 SLD 412, 2019 PLD 133 | Suo Motu Case No. 3 and Civil Petition No. 53-K of , decided on 15.12.2018 | This case revolves around the legal complexities of dual nationality as it pertains to government officials and the judiciary in Pakistan. The Supreme Court clarifies the provisions of the Pakistan Citizenship Act, 1951, particularly regarding the loss of citizenship for Pakistani citizens acquiring foreign nationality. The judgment discusses the exceptions applicable to certain countries, allowing dual citizenship under specified conditions. The Court emphasizes the necessity for the Federal Government to create guidelines that govern the exercise of discretion related to dual nationality. It also addresses the employment eligibility of dual nationals in civil service and military positions, underlining that no blanket ban exists against their employment in government roles. The decision highlights the importance of clear policies to navigate the intersection of nationality and public service. Additionally, the Court's directive encourages the review of practices involving Pakistan Or... |
| 2022 SLD 3278 = 2022 SCMR 1913 | Civil Appeals Nos. 49 to 54 of 2022 , decided on 23.12.2022 | This case revolves around the constitutionality of a notification from the Punjab government that reserved a percentage of job vacancies for certain areas in Punjab. The petitioners, including Muhammad Tayyab Bukhari and others, contested this notification, claiming it violated the principles laid out in Article 27(1) of the Constitution of Pakistan, which prohibits discrimination in public service appointments. The court analyzed the relevant laws, including the Punjab Civil Servants Act and the Constitution, concluding that the reservation was not legally justified given that the period for such reservations had lapsed. The decision highlights the importance of adhering to constitutional provisions regarding equal opportunity in civil service appointments, making it a significant reference for future cases involving public service regulations.... |
| 2003 SLD 3506, 2003 PCRLJ 397 | Criminal Miscellaneous No. 2461/B of 2002 , decided on 26.09.2002 | This case revolves around the granting of bail to Mst. Kausar Perveen, who was accused under the Offence of Zina (Enforcement of Hudood) Ordinance. The Lahore High Court ruled in favor of the petitioner, emphasizing the legal precedent that women accused of such offenses are generally entitled to bail. The decision highlighted the importance of considering the gender of the accused in legal proceedings, especially in sensitive cases involving allegations of Zina, which are often viewed through a different lens in the legal system. The court's ruling not only provided relief to Mst. Kausar Perveen but also set a precedent for future cases involving female defendants. Keywords such as 'bail for women', 'Zina Ordinance', and 'Lahore High Court decision' are essential for understanding the implications of this ruling.... |
| 1983 SLD 1013 = (1983) 142 ITR 427 | IT REFERENCE No. 212 OF 1976 | In the case of Brijmoni Devi v. Commissioner of Income Tax, the Calcutta High Court addressed the applicability of section 52(2) of the Income-tax Act, 1961, concerning capital gains and the declaration of sale proceeds. The case revolved around the sale of a property by the assessee, who had created a trust for family members, and the revenue authorities' assertion that the property was undervalued. The court ruled that without evidence of a sale price exceeding the declared Rs. 3 lakhs, the revenue could not invoke section 52(2). This case highlights the importance of proper evidence in tax assessments and the need for the revenue to prove any claims of understatement, reinforcing the principle that the burden of proof lies with the assessing authority. The decision underscores the court's commitment to ensuring fair taxation practices and protecting taxpayers' rights against unsubstantiated claims.... |
| 1996 SLD 1398, 1996 CLC 733 | Regular First Appeal No. 140 of 1993 , decided on 09.02.1994 | This case revolves around a fatal accident that occurred at an unmanned railway level crossing in Pakistan, where two individuals tragically lost their lives. The Lahore High Court reviewed the circumstances surrounding the accident, focusing on the negligence of the Pakistan Railways. The court highlighted the importance of maintaining safety measures at level crossings, especially in areas with low literacy rates where warning signs may not be effectively understood by the public. The court's decision underscored the railway's responsibility to ensure that adequate precautions are in place to prevent such accidents. The ruling serves as a critical reminder of the legal obligations of transport authorities towards public safety and the need for comprehensive safety protocols at railway crossings. Keywords such as 'railway negligence', 'fatal accident compensation', and 'public safety at level crossings' are essential for understanding the implications of this case.... |