Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2010 SLD 688, 2010 CLD 1819 | B-17 of 2005 , decided on 21.09.2010 | In the case of B-17 of 2005, the Sindh High Court addressed the complexities involved in suits against companies in liquidation, specifically focusing on the requirements set forth in the Companies Ordinance, 1984. The court examined the duties of the Official Liquidator and the implications of failing to obtain prior leave before filing a suit against a company under winding-up. The ruling highlighted that the statutory provisions are designed to protect the interests of all parties involved in the winding-up process, ensuring that claims are properly managed and represented. The court's decision serves as a critical reminder for legal practitioners to adhere strictly to procedural rules when dealing with cases involving liquidated entities. This case is particularly relevant in the context of financial institutions and their recovery processes, emphasizing the need for compliance with legal frameworks to avoid dismissals based on technicalities. The ruling also touches on the respons... |
| 2010 SLD 907, 2010 PLJ 440 | Crl. A. No. 35 of 2009 , decided on 17.12.2009 | In the case of Crl. A. No. 35 of 2009, the Peshawar High Court addressed the appeal of two accused, Inamullah Khan and Gul Zaroof, who were convicted under Sections 324 and 34 of the Pakistan Penal Code for attempting to murder Zareen Khan. The incident occurred on 14/10/2009, when the complainant, accompanied by his father, was attacked by the appellants armed with pistols. The Court evaluated witness testimonies, medical evidence, and the arguments presented by both the defense and prosecution. The judges concluded that the testimonies were credible and corroborated by medical reports, which established the facts of the case. The Court reaffirmed that even if witnesses have a vested interest, their accounts can be valid if supported by other evidence. The appeal was thus dismissed, and the original sentence was upheld. This case highlights critical aspects of witness credibility, evidentiary standards, and the legal principles governing the evaluation of testimonies in criminal proce... |
| 2001 SLD 1568, 2001 PLC 219 | KAR 275 of 1999 , decided on 12.09.2000 | This case involves an appeal to the Labour Appellate Tribunal concerning the dismissal of a grievance petition by an employee, who claimed unpaid dues after his verbal termination from M/s Mumtaz Apparels. The appellant argued that he was a worker under the Industrial Relations Ordinance and entitled to his dues. The initial dismissal by the Sindh Labour Court was based on alleged lack of jurisdiction and failure to demonstrate secured rights. However, the Labour Appellate Tribunal highlighted the need for a thorough examination of the appellant's claims, emphasizing the importance of recognizing workers' rights under the law. The decision ultimately ruled in favor of the appellant, allowing him to recover his dues, thereby reinforcing the legal protections for workers within the framework of the Industrial Relations Ordinance.... |
| 2011 SLD 289, 2011 CLD 430 | Suit No.B-34 of 2008 , decided on 02.11.2010 | In the case of Suit No.B-34 of 2008, the Sindh High Court addressed a dispute involving an auction-purchaser who claimed that a complete quantity of sugar was not delivered as per the auction agreement. The court examined the conditions of the goods and determined that the remaining sugar was not fit for human consumption due to its damaged state. The judgment highlighted the obligations of the Official Assignee in ensuring the delivery of goods in acceptable conditions and the rights of the auction-purchaser to seek a refund for undelivered goods. This case underscores the legal principles of the Specific Relief Act and Civil Procedure Code, particularly focusing on the enforcement of contract terms in auction sales. The ruling serves as a significant precedent in auction-related disputes, emphasizing the need for transparency and accountability in the sale of goods.... |
| 1990 SLD 1380, 1990 PLC 393 | 195(L) of 1984 , decided on 22.11.1989 | This case involves the appeal of Muhammad Sadiq against the termination of his services as a Turner at the Water and Power Development Authority (WAPDA). The termination stemmed from prolonged absence and impersonation during his absence. The tribunal examined the validity of previous court decisions, the appellant's claims of illness, and the legality of disciplinary actions taken against him. It was determined that the appeal was time-barred and that the principles of res judicata applied due to the withdrawal of a previous appeal concerning the same issues. The tribunal ultimately dismissed the appeal, reinforcing the authority's right to terminate services under the relevant laws governing civil servants. This case highlights the complexities of employment law, particularly regarding disciplinary actions and the rights of civil servants.... |
| 2001 SLD 224, 2001 PTD 1784, (2000) 241 ITR 248, (2000) 82 TAX 322 | Tax Case No. 522 of 1986 (Reference No. 357 of 198 , decided on 19.12.1997 | In the significant case of COMMISSIONER OF INCOME TAX vs. FIRST LEASING CO. OF INDIA LTD., the Madras High Court addressed the complexities surrounding the reassessment of income tax claims. The case revolved around the issue of extra depreciation claimed by the assessee for machinery leased to a hotel. The Income-tax Officer had initially allowed the claim but later initiated reassessment proceedings based on a revenue audit report that indicated the assets were not used in the taxpayer's business. The Tribunal had ruled against the reopening of the assessment, citing that the audit report did not constitute valid information. However, the High Court overturned this decision, clarifying that the audit report simply communicated relevant legal provisions without interpreting them. This ruling highlights the critical distinction between interpretation and communication of tax law, affirming the power of tax authorities to reassess claims when new factual information arises. The decision... |
| 1989 SLD 2545, (1989) 178 ITR 574 | D-2741 of 2016 | This case revolves around the interpretation of the Income-tax Act, 1961, specifically focusing on sections 40(c) and 37(2A). The Tribunal disallowed part of the remuneration paid to individuals with substantial interests in the company, citing it as unreasonable. Furthermore, expenditures incurred for serving beverages to customers were deemed entertainment expenses, thus subject to disallowance under the Act. The High Court reinforced these decisions, affirming the Tribunal's findings and setting a significant precedent for future tax assessments. This case highlights crucial aspects of tax law, especially regarding business disallowances and entertainment expenditure classifications, making it a vital reference for tax practitioners and corporate entities navigating similar issues.... |
| 2007 SLD 921 = 2007 CLC 811 | Writ Petition No.1664 of 2006 , decided on 06.12.2006 | This case involves a constitutional petition concerning the return of land acquired by the government for public purposes under the Punjab Land Acquisition Rules, 1983. The petitioners, SAJJAD AHMED and others, contested the imposition of a condition by the Board of Revenue, which required them to pay the prevailing market price for the return of their land. The Lahore High Court, presided over by MIAN HAMID FAROOQ, J, found that the government's action was not in accordance with the established legal framework. The court clarified that once the government exercised its discretion to return the land, it could not impose any further conditions. This decision is significant as it reinforces the legal rights of landowners in similar situations, ensuring that they are not subjected to arbitrary demands by the state when the government decides to return acquired land. The ruling also highlights the importance of adhering to the provisions set forth in the Punjab Land Acquisition Rules, whic... |
| 1984 SLD 74, 1984 PTD 368, (1984) 50 TAX 144 | Income-tax Reference No. 527 of 1972 , decided on 17.08.1983 | In the case of Income-tax Reference No. 527 of 1972, the Sindh High Court addressed the treatment of separation allowances under the Income Tax Act, 1922. The case involved the determination of whether a separation allowance received by M. A. Toor, an employee of General Motors Overseas Corporation, constituted a capital receipt exempt from income tax. The court analyzed the legal definitions and previous judgments regarding compensation for loss of employment. It was concluded that since the payment was made as a solatium for the loss of employment due to the cessation of business, it was not taxable as income. The decision reinforced the distinction between compensation for loss of employment and remuneration for past services, thereby setting a precedent for similar cases. This case is significant for understanding the tax implications of separation allowances and employee compensation under the Income Tax Act, highlighting the importance of the nature of payments in determining tax... |
| 2001 SLD 1802, 2001 PLC 157 | Intra-Court Appeal No.401 of 1992 in Writ Petition , decided on 14.06.2000 | The Lahore High Court's ruling in Intra-Court Appeal No.401 of 1992 clarifies the legal framework surrounding promotions within the civil service under the Civil Servants Act of 1973. The case revolves around the appellant, an Executive Engineer, who challenged his non-promotion to Superintending Engineer. The court emphasized that the competent authority has exclusive jurisdiction to determine a civil servant's fitness for promotion based on a subjective assessment of their service record. The absence of allegations regarding malice or bad faith against the Selection Board members further solidified the court's decision to dismiss the appeal. This case sets a significant precedent regarding the rights of civil servants and the limitations of judicial intervention in promotion matters. Keywords: civil service promotion, fitness for promotion, Lahore High Court, Civil Servants Act, judicial intervention.... |
| 1984 SLD 1925, 1984 PLC 1519 | MN-507 of 1983 , decided on 23.05.1984 | In the case of MN-507 of 1983, the Labour Appellate Tribunal adjudicated on the appeal where the appellant challenged the denial of back benefits following his reinstatement. The appellant had been dismissed under section 307, P.P.C. without a proper inquiry. The court found that the appellant had not sufficiently demonstrated that he had applied for leave during his incarceration. The ruling emphasized the importance of evidence in reinstatement cases, particularly under the Industrial Relations Ordinance, and highlighted the technicalities that led to the dismissal of the appeal. This case underscores the necessity for employees to maintain proper documentation and communication regarding their employment status, especially during legal proceedings involving reinstatement. Keywords such as 'industrial relations', 'reinstatement', and 'back benefits' are critical for understanding the implications of this ruling and can facilitate better navigation of similar cases in the future.... |
| 2018 SLD 2499, 2018 YLR 2552 | C.F.A. No. 3 of 2015 , decided on 02.07.2018 | This case revolves around a pre-emption suit filed by the appellant/plaintiff under the Gilgit Sub-Division Right of Prior Purchase Regularization 1938 against the respondents/defendants. The core issue was whether the appellant had the right to pre-empt the sale of land based on the Shia law principles. The trial court dismissed the suit based on the interpretation of Section 249(2) of the Mohammadan law, which does not recognize pre-emption rights on the grounds of vicinage among Shia Muslims. The appeal was heard by a panel of judges who upheld the trial court's decision, emphasizing the legal standards set forth in the relevant laws. The ruling highlighted the significance of understanding local laws and personal law distinctions in property disputes, particularly in Shia jurisprudence. The case serves as a reference point for future pre-emption suits and the application of Shia law in property rights, making it a noteworthy addition to legal precedents in this jurisdiction.... |
| 2024 SLD 3182, 2024 PTD 1051 | Writ Petition No.26907 of 2024 , decided on 02.05.2024 | This case involves a constitutional petition challenging the decision of the National Tariff Commission to continue Anti-Dumping Duties for five years. The Lahore High Court ruled that the petitioners had not exhausted the available legal remedies, specifically the appellate procedures under the Anti-Dumping Duties Act, 2015. The decision highlighted the importance of adhering to statutory remedies before seeking extraordinary relief from the High Court. The court's analysis included references to relevant case law, emphasizing the necessity of following the prescribed legal avenues for resolution. The ruling underscores the principle that the judicial system should not intervene when a comprehensive remedy exists within the statutory framework, promoting judicial efficiency and respect for legislative processes. Key terms include Anti-Dumping Duties, constitutional jurisdiction, and appellate remedies, which are crucial for understanding this legal context and its implications for fut... |
| 2021 SLD 1001, 2021 PTD 1035, 2021 PTCL 667, (2022) 125 TAX 257 | Special Custom Reference Application No. 29 of 202 , decided on 23.07.2020 | In the case of Special Custom Reference Application No. 29 of 2020, the Balochistan High Court addressed issues surrounding the confiscation of a vehicle involved in customs violations. The vehicle, found with hidden compartments carrying smuggled goods, led to legal challenges regarding the enforcement of the Customs Act, 1969. The court emphasized adherence to regulatory frameworks, specifically SRO No. 499(I)/2009, which prohibits the option of paying a fine in lieu of confiscation for vehicles used in smuggling. The judgment reinforced the importance of strict compliance with customs regulations and the consequences of illegal importation. This case is significant for understanding the legal implications of customs enforcement and the judiciary's role in upholding law and order in trade practices, making it a key reference for future customs-related disputes.... |
| 1996 SLD 210, 1996 PLD 152 | Criminal Appeal No.232 of 1993 , decided on 06.11.1995 | This case revolves around the appeal against the acquittal of the accused in a murder case, where the Supreme Court intervened to prevent a miscarriage of justice. The Court addressed critical issues regarding the powers of the High Court under Section 439 of the Criminal Procedure Code, emphasizing the importance of proper evidence appraisal. The ruling reiterated that retrials could be ordered when the initial trial was flawed, particularly in cases where evidence was misinterpreted or overlooked. The judgment serves as a significant precedent in ensuring that justice is served without undue limitations on judicial discretion. This case is crucial for legal practitioners and scholars interested in the nuances of criminal law and procedural justice.... |
| 2005 SLD 1075, 2005 PLC 1443 | Appeals Nos.289 to 292 of 2002 , decided on 07.01.2005 | This case revolves around the appeals filed by Khan Muhammad and others against the promotion of certain respondents to the post of Inspector in the Sindh Police based on their seniority and confirmation as Sub-Inspectors. The crux of the dispute lies in the interpretation of the Police Rules, 1934, particularly R.13.18, and the Sindh Service Tribunals Act (XV of 1973), S.4. The appellants argued that the respondents did not complete required technical courses, which they claimed was a prerequisite for confirmation and promotion. However, the Service Tribunal found that the appellants had accepted the confirmation of the respondents over time and did not challenge the promotion in a timely manner. The Tribunal underscored that the promotions were lawful, given that the respondents maintained seniority and fulfilled all necessary conditions for their respective positions. The judgment reinforces the significance of adherence to established protocols in police service promotions, ensurin... |
| 2023 SLD 1370, 2023 SCMR 857 | Criminal Appeal No. 39-K of 2022 , decided on 06.02.2023 | This case revolves around the petition for bail filed by Gul Muhammad, who was accused of committing serious offenses under various sections of the Penal Code and Criminal Procedure Code. The Supreme Court of Pakistan highlighted the significance of fair legal processes and the need for thorough inquiry before denying bail. It was noted that the complainant's FIR was filed after a considerable delay, which suggested possible deliberations and consultations prior to its filing. The medical evidence presented supported the petitioner's claims of being attacked, leading to significant injuries. The Court's ruling underscores the principles of justice and the protection of individual rights, particularly in cases where the evidence does not conclusively establish guilt. This decision serves as a critical reference for future cases involving similar legal principles, emphasizing the balance between the rights of the accused and the interests of justice.... |
| 2014 SLD 140, 2014 SCMR 358 | Civil Appeals Nos.420 to 430 of 2012 , decided on 18.02.2013 | In the case of Civil Appeals Nos.420 to 430 of 2012, the Supreme Court of Pakistan addressed the issue of seniority among civil servants in the newly established Inland Revenue Service. The case revolved around the interpretation of the Civil Servants Act, 1973 and the Civil Servants (Seniority) Rules, 1993, particularly concerning the rights and seniority of officers transferred from other service groups. The appellants challenged the seniority list, arguing that it did not reflect their length of service appropriately. The Court found that the Federal Service Tribunal had correctly interpreted the law and provided due process, thereby dismissing the appeals. This case underscores the importance of following established rules in determining seniority and the non-vested nature of promotion rights in civil service. Key terms include 'Civil Servants Act', 'Seniority Rules', 'Inland Revenue Service', and 'Federal Service Tribunal'.... |
| 2022 SLD 1044, 2022 SCMR 1066 | Criminal Petition No. 1268-L of 2021 , decided on 27.01.2022 | This case involves the Supreme Court of Pakistan's ruling on a criminal petition regarding the refusal of bail for Dilawar Ali, accused of murdering his wife, Muqaddas Bibi. The court's decision was based on medical evidence, which indicated that the cause of death was inconsistent with suicide. The case underscores the importance of medical evidence in criminal proceedings, particularly in domestic violence cases. The court found that the hypothesis of suicide was untenable, especially considering the presence of a 9-month-old infant. The ruling also addressed the procedural aspects of bail applications and the burden of proof on the accused. This case contributes to the broader discourse on domestic violence laws in Pakistan and the judiciary's role in ensuring justice for victims. Keywords: Supreme Court, bail refusal, domestic violence, murder case, medical evidence, Pakistan legal system.... |
| 1996 SLD 1181, 1996 SCMR 533 | Civil Petition No. 413-K of 1993 , decided on 05.12.1993 | This case revolves around the implications of ex parte proceedings in the context of tenancy and the rights of tenants under the Sindh Rented Premises Ordinance. The Supreme Court of Pakistan deliberated on the validity of an appeal heard without proper notice to the tenant. The case emphasizes the importance of fair legal procedures in tenant eviction cases, highlighting the necessity for courts to ensure all parties are adequately informed of proceedings. This ruling serves as a critical reference for future cases involving tenant rights, procedural fairness, and the requirements for service of notice in legal appeals. Keywords: tenant rights, ex parte proceedings, Sindh Rented Premises Ordinance, Supreme Court decisions, legal procedures.... |
| 1992 SLD 111, 1992 PTD 756 | I.T.R. No.18 of 1987 , decided on 18.11.1991 | In the case I.T.R. No.18 of 1987, the Sindh High Court addressed a significant legal question regarding the interpretation of the Income Tax Ordinance, 1979, particularly concerning provisions for tax liabilities and their implications on working capital requirements. The court heard arguments from both the petitioner's representative, Sheikh Haider, and the respondent's counsel, Saleem-ud-Din Ahmed, leading to a decision that reinforced established precedents in tax law. The ruling clarified that certain tax provisions should not be included in the total income for surcharge calculations, thereby impacting the financial obligations of businesses operating in Pakistan. This case underscores the importance of understanding tax liabilities and their exclusions, which can serve as a crucial reference for future tax-related disputes and interpretations. The court's decision aligns with previous judgments, notably Commissioner of Income Tax v. Pakistan Tobacco Co. Ltd., which further solidi... |
| 2023 CLC 723, 2023 SLD 1464 | D-2647 of 2022 , decided on 21.07.2022 | This case revolves around a constitutional petition challenging the eligibility of a candidate in local government elections in Sindh. The petitioner, Zakir Hussain Khokhar, argued against the acceptance of the respondent's nomination papers due to alleged defaults in utility payments and pending criminal cases. The Sindh High Court, however, found the petitioner's claims unsubstantiated, as the respondent provided evidence of his non-defaulter status in utility bills and bank loans. The court emphasized the importance of substantiating claims with concrete evidence, leading to the conclusion that the respondent was eligible to contest the elections. The decision reinforces the standards for candidate qualifications under the Elections Act and related laws, highlighting the significance of transparency and accountability in the electoral process.... |
| 2001 SLD 2514, 2001 CLC 1249 | Regular First Appeals Nos.81 and 91 of 1997 , decided on 13.03.2001 | This case revolves around the determination of compensation for land acquired for the extension of Sheikh Maltoon Township and the construction of a hospital. The landowners were dissatisfied with the compensation fixed under the Land Acquisition Act, 1894, and sought a fair assessment through the court. The High Court analyzed previous judgments and decided to enhance the compensation for certain Khasra numbers. The ruling underscores the legal principles guiding land acquisition and compensation, emphasizing the need for just treatment of landowners. Keywords include 'land acquisition', 'compensation determination', 'Peshawar High Court', 'legal rights', and 'fair assessment'.... |
| 2020 SLD 935, 2020 SCMR 828 | Civil Petition No. 2875-L of 2019 , decided on 12.03.2020 | In the case of Muhammad Irfan, the Supreme Court of Pakistan addressed significant issues regarding police conduct and the implications of a criminal conviction on employment within the police force. The court emphasized the necessity of adhering to the Police Rules, 1934, particularly Rule 16.2, which mandates dismissal for employees convicted of criminal offenses. The case highlights the intersection of criminal law and administrative law, illustrating the strict standards applied to police personnel in maintaining the integrity of the law enforcement agency. This ruling serves as a critical precedent for future cases involving police misconduct and the enforceability of disciplinary measures against civil servants. Keywords such as 'Police Rules', 'Pakistan Arms Ordinance', 'Judicial Magistrate', and 'Supreme Court of Pakistan' are essential in understanding the legal landscape surrounding this case.... |
| 1996 SLD 636, 1996 PLC 673 | KAR-224 and KAR-226 of 1995 , decided on 16.01.1996 | This case revolves around the grievance petition filed by Naseer Ahmed against his dismissal from the Employees' Old-Age Benefits Institution. The Labour Court found that the charges of misappropriation were vague and not proven, leading to the reinstatement of the employee. The case highlights the interpretation of commercial establishment definitions under relevant laws and the jurisdiction of the Labour Court. The Tribunal maintained that the institution's revenue generation through investments qualifies it as a commercial establishment, thus making the Industrial Relations Ordinance applicable. The decision reinforces the importance of substantiating allegations of misconduct in employment cases and clarifies the burden of proof regarding back benefits claims. Keywords: Labour Court jurisdiction, commercial establishment, grievance petition, employee rights, dismissal case, reinstatement, back benefits.... |
| 1970 SLD 420, (1970) 76 ITR 471 | CIVIL APPEAL Nos. 2129 TO 2132 OF 1968 , decided on 20.08.1969 | The Supreme Court of India addressed a significant question regarding the assessment of wealth tax on the beneficiaries of a wakf estate. The case involved Ahmed G.H. Ariff as the petitioner, who contested the assessment made by the Commissioner of Wealth Tax. The core issue was whether the right to receive a specified share of income from the wakf estate constituted an 'asset' under the Wealth-tax Act, 1957. The Court examined the nature of wakf, a legal institution rooted in Islamic law, which involves the dedication of property for charitable purposes. The Court concluded that the beneficiaries' rights to income from the wakf estate were indeed assets that should be included in their net wealth for tax purposes. This ruling highlights the complexities of property rights in the context of Islamic law and wealth taxation.... |
| 1975 SLD 1094, 1975 PLC 361 | Constitutional Petition No. 913 of 1973 , decided on 12.09.1974 | In the case of Sind Road Transport Corporation vs. Staff Union, the Sindh High Court addressed the jurisdictional authority of labor courts over disputes involving statutory corporations. The court ruled that the Labour Court had the jurisdiction to hear applications from the Staff Union, which had alleged violations of their rights under the Industrial Relations Ordinance. The decision upheld the Tribunal's ruling that previous interpretations of the law had excluded the Corporation's employees from being classified as part of the administration of the State. This case is significant in the context of labor rights, union recognition, and the interpretation of statutory provisions affecting public sector employees. Keywords: Labor Rights, Trade Union, Jurisdiction of Labor Courts, Sindh High Court, Industrial Relations Ordinance.... |
| 2005 SLD 1387, 2005 SCMR 1458 | Civil Petition No.24-L of 2005 , decided on 21.04.2005 | In the case of Muhammad Riaz and another vs. Ghulam Nabi and another, the Supreme Court of Pakistan addressed the legal intricacies surrounding the Punjab Pre-emption Act, specifically Section 13, which outlines the requirements for pre-emption claims. The court scrutinized the performance of Talbs, highlighting that such actions must be completed within a statutory timeframe and substantiated with adequate evidence. The petitioners contested the findings of the lower courts, arguing that the Talbs were not performed correctly, which led to the reversal of the appellate court's decision. This case serves as a critical reference in Pakistani property law, particularly in understanding the procedural aspects of pre-emption rights. Keywords: Punjab Pre-emption Act, Talbs, evidence, property law, Supreme Court of Pakistan.... |
| 2010 SLD 293, 2010 PLD 605 | Intra-Court Appeal. No. 105 of 2010 in Writ Petiti , decided on 10.06.2010 | The case revolves around the principles of public interest litigation as applied in the context of public property management by Pakistan Railways. The appellant, ATTA ULLAH KHAN MALIK, challenged the leasing of plots owned by Pakistan Railways, arguing that the process lacked transparency and contravened established public procurement laws. The Lahore High Court evaluated the maintainability of the petition under Article 199 of the Constitution of Pakistan, emphasizing the liberal interpretation of locus standi in public interest cases. The court's ruling underscored the necessity for public functionaries to act transparently and in the public interest, thereby enhancing the accountability of government entities. Keywords such as 'public interest litigation', 'transparency in governance', 'accountability in public service', and 'constitutional rights' are crucial for SEO optimization regarding legal case summaries.... |
| 1988 SLD 382, 1988 PLC 7 | D-226 of 1981 , decided on 12.10.1987 | In the case of Sindh High Court's Constitutional Petition No. D-226 of 1981, the court addressed significant issues regarding the rights of newspaper employees under the Newspaper Employees (Conditions of Service) Act, 1973. The petitioners, Messrs HILALEPAKISTAN PUBLISHERS, challenged the decisions of the Sind Labour Appellate Tribunal that reinstated a terminated employee, arguing that the employee was not a 'workman' under the relevant laws. The court clarified that the definition of 'Newspaper employee' includes various roles within a newspaper establishment, thereby extending legal protections to them. Key legal principles discussed included adherence to due process in terminations, the importance of timely applications under the Industrial Relations Ordinance, and the discretionary nature of constitutional jurisdiction. The ruling emphasized that justice must prevail over technicalities, ensuring that employees are not unjustly terminated without proper procedures being followed.... |
| 2012 SLD 757, 2012 PTD 144 | F.E. No.5/K of 2010 , decided on 31.03.2011 | In the case of MESSRS HABIB QATAR INTERNATIONAL EXCHANGE PAK (PVT.) LTD. vs. COLLECTOR OF CUSTOMS SALES TAX AND FEDERAL EXCISE, the Appellate Tribunal addressed the issue of Federal Excise Duty (FED) levied on the appellant for services rendered during the period from July 1, 2006, to June 30, 2007. The Tribunal found that the services in question were not subject to FED as they originated outside Pakistan and were not rendered within its jurisdiction. The case highlights the importance of understanding the applicability of excise duties in relation to international transactions and the necessity for proper legal interpretation. The Tribunal's decision emphasizes that the law must be applied in accordance with the facts of each case, particularly in relation to the timing of legislative changes affecting tax obligations. This ruling is significant for similar companies operating in the international exchange sector, as it clarifies the conditions under which FED can be justifiably impo... |
| 1992 SLD 615, 1992 CLC 342 | Writ Petition No. 691-R of 1976 , decided on 14.07.1991 | In the Lahore High Court case of Writ Petition No. 691-R of 1976, the core issue revolved around the legality of the cancellation of land allotment made to the petitioner, Shah Nawaz, by Settlement Authorities. The case highlighted the principles of finality in legal decisions, where the petitioner had previously succeeded in multiple legal challenges against the allotment cancellation. The court underscored that the matter, having been adjudicated up to the Supreme Court level, could not be revisited by the Settlement Authorities. The ruling affirmed that such re-examinations were not warranted by law and emphasized the importance of adhering to the legal decisions that have become final. The case serves as a significant reference regarding the authority of Settlement Authorities and the legal principles surrounding allotment disputes, particularly within the context of Evacuee Property and Displaced Persons Laws in Pakistan. The decision has broader implications for property rights a... |
| 1991 SLD 1998, (1991) 191 ITR 219 | D-2741 of 2016 , decided on 01.01.1991 | In the case of Commissioner of Income Tax v. Bell Foods (Marine Division), the Kerala High Court addressed the issue of deduction of business expenditure under Section 37(1) of the Income-tax Act, 1961. The case revolved around the assessment year 1978-79, where the assessee, an exporter of fish prawns, debited a sum in its trading account as a provision for purchase tax liability. Following a government notification waiving the purchase tax for exporters, the Income-tax Officer disallowed the deduction. However, the Commissioner (Appeals) and the Tribunal allowed the deduction, stating that the liability had accrued during the accounting year. The High Court found that there was no determination of the accounting method used by the assessee, which is critical for adjudicating the claim. The court remanded the case back to the Tribunal for a fresh decision, emphasizing the importance of establishing the accounting method before determining the legitimacy of the deduction. This case hig... |
| 2017 SLD 2323 = 2017 MLD 770 | C.P. No. S-1700 of 2016 , decided on 02.12.2016 | In the case of C.P. No. S-1700 of 2016, the Sindh High Court addressed a constitutional petition concerning a rent dispute where the petitioner, Muhammad Nazim, challenged the order of the Additional District Judge dismissing their request to present additional evidence. This evidence was a subsequent rent agreement allegedly not disclosed by the respondent during the initial proceedings. The court ruled that the appeal's memo failed to reference this crucial document, thereby preventing its introduction at the appellate stage. The judges highlighted the importance of aligning evidence with pleadings as per the Civil Procedure Code and relevant laws governing rented premises. The decision reinforces the legal principle that parties must adhere to their initial claims and evidence must be substantiated by prior pleadings. The case underscores the significance of procedural adherence in civil litigation, particularly in rent-related disputes, and serves as a precedent in similar future c... |
| 2016 SLD 738, 2016 PLC 477 | C.P. No. D-1185 of 2013 , decided on 22.12.2015 | In the case of AHSANULLAH vs. FEDERATION OF PAKISTAN, the Sindh High Court addressed the issue of discrimination against a group of footballers employed under stipend contracts by the Karachi Port Trust (KPT). The petitioners contended that their contracts were terminated while other similarly situated employees were regularized, violating their fundamental rights under Articles 4 and 25 of the Constitution of Pakistan. The court found that the termination was arbitrary and lacked justification, leading to a ruling that directed the authorities to reconsider the petitioners for regularization. This case highlights critical issues of employment rights, discrimination, and the legal obligations of government entities in Pakistan regarding the treatment of temporary workers. The decision emphasizes the need for fair treatment in employment practices, ensuring that all employees, regardless of their contract status, are afforded equal protection under the law. This ruling serves as a prece... |
| 2016 SLD 303, 2016 PTD 709, (2016) 113 TAX 69 | Complaint No. 448/LHR/IT(318)/1473 of 2015 , decided on 12.02.2016 | This case revolves around a complaint filed under Section 10(1) of the Establishment of Federal Tax Ombudsman Ordinance, 2000. The complainant faced difficulties in electronically inputting particulars for the payment of motor vehicle tax due to issues with the IRIS e-system. The Federal Tax Ombudsman, Abdur Rauf Chaudhry, recognized that the system's inadequacies led to significant taxpayer challenges. The Ombudsman emphasized the necessity for the Federal Board of Revenue to address these issues promptly, ensuring that taxpayers receive the necessary guidance and support. The findings concluded that there was a clear need for improvement in the system's functionality and public education. This case underscores the importance of effective communication and system functionality for tax compliance. Keywords: Federal Tax Ombudsman, IRIS system, taxpayer support, electronic filing, Income Tax Ordinance, maladministration.... |
| 2009 SLD 2411 = (2009) 310 ITR 306 | IT Appeal Nos. 663 & 664 of 2000 , decided on 20.08.2008 | This case revolves around the interpretation and application of Section 40 A(2) of the Income-tax Act, 1961, which deals with excessive or unreasonable payments made by a taxpayer. The Bombay High Court examined appeals involving the disallowance of commission payments made to a sister concern by the assessee, who served as general sales agents for Saudi Arabian Airlines. The Revenue argued that the payments were excessive compared to other agents. However, the Tribunal found that the Revenue failed to demonstrate any tax evasion. The case underscores the significance of evidentiary support in tax matters and reaffirms that payments made to sister concerns are permissible under the law when no tax evasion is evident. The ruling serves as a critical reference for tax practitioners and businesses regarding inter-company transactions and compliance with tax regulations.... |
| 1998 SLD 1227, 1998 PLD 260 | Writ Petition No. 5506 of 1997/BWP , decided on 13.11.1997 | This case revolves around the maintainability of a constitutional petition filed under Article 199 of the Constitution of Pakistan. The Lahore High Court dealt with the issues of possession and ownership rights regarding a parcel of land. The petitioner, Muhammad Yaqoob, claimed ownership based on an auction purchase. The respondent, Maqbool Ahinad, sought to be added as a party, asserting his rights as a tenant cultivating the land since 1978. The court examined the procedural aspects and highlighted the need for proper parties to be involved to ensure effective adjudication. The court ultimately dismissed the petition, affirming the lower courts' decisions and emphasizing the absence of any legal errors warranting judicial review. This case underscores the principles of civil procedure, particularly concerning the addition of parties and the scope of judicial review in constitutional petitions. Key terms include 'constitutional petition', 'judicial review', 'civil procedure', and 'la... |
| 1989 SLD 1457, 1989 PLC 639 | Revision No. RI-190 of 1987/Pb. , decided on 22.06.1987 | This case involves a dispute regarding the jurisdiction of the Authority under the Payment of Wages Act concerning the adjustment of relief in wages due to the rising cost of living. The petitioners, represented by Karim Bakhsh and others, contended that the adjustment made by the management was improper and constituted a deduction of wages. However, the Labour Court upheld the Authority's decision that it lacked jurisdiction to decide on the matter. The ruling emphasized that issues regarding the adjustment of benefits under a settlement must be addressed by a competent authority. The case highlights the importance of understanding the jurisdictional boundaries of different authorities in labor disputes, particularly under the Industrial Relations Ordinance and related laws. It serves as a precedent for future cases regarding wage adjustments and the scope of authority under the Payment of Wages Act. Keywords relevant to this case include 'wage adjustment', 'labor law', 'jurisdiction ... |
| 1992 SLD 1480, (1992) 194 ITR 571 | This case involves a significant interpretation of the Income-tax Act, particularly regarding the rights of taxpayers to claim losses during reassessment proceedings. The Bombay High Court addressed the legal question of whether an assessee can make a fresh claim for loss under section 32(1) during reassessment when such a claim was not made in the original assessment. The court referenced previous judgments, affirming that reassessment is essentially a fresh assessment, allowing taxpayers the opportunity to present claims that were not initially made. This ruling has implications for future tax assessments and reassessments, emphasizing the need for clarity in tax law as it relates to the rights of taxpayers and the responsibilities of tax authorities. This case is crucial for legal practitioners and tax professionals, highlighting the importance of understanding the nuances of reassessment procedures in tax law.... | |
| 1959 SLD 420 = 1959 PLD 364 | Second Appeal No. 277 of 1953 , decided on 12.03.1959 | This case revolves around the restrictions on the alienation of ancestral property under the customs of the Jodhra Rajputs in Tallagang Tehsil, Attock District. The Lahore High Court examined the implications of the West Punjab Muslim Personal Law (Shariat) Application Act on the rights of property holders under agricultural custom. The court found that the general presumption is that powers of alienation are limited, especially regarding ancestral lands. It analyzed various judicial precedents and customary laws, ultimately concluding that gifts to daughters and a daughter's son were not valid against the rights of a reversioner. This case highlights the intersection of customary law and statutory amendments in property rights, emphasizing the enduring nature of agricultural customs in determining the power of alienation.... |
| 1993 SLD 1173, 1993 PLD 439 | Regular First Appeal No 3 of 1993 , decided on 12.04.1993 | In the case of Regular First Appeal No 3 of 1993, the Lahore High Court addressed crucial issues relating to the rejection of plaints and the procedural requirements for filing appeals. The appellants, FAQUIR MUHAMMAD and 48 others, sought ownership declarations over houses constructed on state land, which were contested by the Province of Punjab. The court examined the jurisdiction of the appellate court under the West Pakistan Civil Courts Ordinance and the implications of the Civil Procedure Code. It was determined that the appellate court acted within its authority in addressing urgent matters. However, the appeal was ultimately dismissed due to the absence of necessary parties and the lack of a decree sheet, highlighting the importance of compliance with legal requirements in civil proceedings. This case serves as a significant precedent in understanding the procedural intricacies of civil appeals and the necessity of proper documentation to maintain the validity of legal actions.... |
| 1970 SLD 738, (1970) 22 TAX 58 | I. T. A. No. 477 M1965-66 , decided on 21.01.1970 | This case involves the Income Tax Appellate Tribunal's ruling on the legality of penalties imposed for tax defaults under Martial Law Regulations. The Tribunal clarified that the Central Board of Revenue's circulars limited the application of tax recovery provisions and did not permit penalty imposition. The decision emphasized the need for clear legal authority in tax enforcement and reinforced the principle that penalties cannot be levied without explicit statutory backing. This ruling is significant for taxpayers and tax practitioners, highlighting the importance of compliance with legal standards in tax assessments and penalty applications. In the context of ongoing discussions around tax law amendments and enforcement measures, this case serves as a precedent for similar future cases, ensuring that taxpayers are protected from unjust penalties without clear legislative support.... |
| 1980 SLD 1691, 1980 CLC 1312 | Letters Patent Appeal No. 134 of 1970 , decided on 07.11.1979 | This case revolves around a dispute between Castrol Ltd. and Karachi Tyre & Rubber Company regarding unpaid invoices for lubricants supplied by Castrol. The Sindh High Court examined the claims of both parties, focusing on the outstanding amount of Rs. 51,155.12, which Castrol claimed was due for goods supplied. The defendants contested the claims, arguing they were entitled to discounts and rebates. However, the court found that the defendants failed to substantiate their claims and did not adequately challenge the invoices presented by Castrol. The judgment emphasized the importance of maintaining proper records and providing evidence in disputes over financial transactions. The decision ultimately favored Castrol, allowing the appeal and decreeing the suit for the claimed amount with interest. Key terms include liability, contracts, goods supplied, and financial disputes, all of which are critical in commercial law cases.... |
| 1991 SLD 143, 1991 PTD 830, (1991) 64 TAX 69 | Civil Appeals Nos.352 and 523 of 1980 , decided on 06.05.1991 | This landmark decision by the Supreme Court of Pakistan clarifies the provisions of the Income Tax Act, 1922, particularly regarding the definition and flexibility of the 'previous year' in relation to corporate taxation. The ruling establishes that newly formed businesses have the option to choose a previous year that is less than 12 months, thus allowing for greater adaptability in financial reporting. The court also underscored the authority of the Income Tax Officer to impose conditions on such changes to prevent revenue loss. This case is significant for tax practitioners and businesses in Pakistan, as it provides clarity on the procedural aspects of income tax assessments and the discretion allowed to tax authorities. Keywords such as 'Income Tax Act', 'previous year', 'tax assessment', 'Supreme Court of Pakistan', and 'corporate taxation' are crucial for understanding the implications of this ruling and are trending in legal discussions.... |
| 1992 SLD 205, 1992 PTD 1429, (1992) 66 TAX 208 | No.23 of 1989 , decided on 22.01.1992 | The case of David Hardy Glynn vs. Commissioner of Inland Revenue revolves around the interpretation of taxable income under the Hong Kong Inland Revenue Ordinance and the implications of employment-related payments. The central issue was whether the school fees paid by Glynn's employer for his daughter constituted a perquisite of employment, thus making it subject to salaries tax. The Privy Council's ruling underscored the importance of understanding the definitions of salary and perquisite, which are consistent with United Kingdom tax law. This decision has significant implications for tax liability and the treatment of employment benefits in Hong Kong, providing clarity on what constitutes taxable income in similar future cases. The case serves as a crucial reference for legal professionals navigating the complexities of tax law and employment contracts, emphasizing the need for precise contractual language and awareness of tax obligations.... |
| 1986 SLD 1200, (1986) 53 TAX 169, 1986 PTD 84 | Income-tax Reference No. 28 of 1975 , decided on 28.11.1985 | This landmark decision by the Sindh High Court focuses on the challenges faced by taxpayers in maintaining compliance with income tax regulations. The case revolves around the assessment of wastage percentages in the production of vacuum flasks by the Star Vaccum Bottle Manufacturing Company. The Income Tax Officer had rejected the company's accounts, citing high wastage rates without suitable justification. The court's ruling highlights the importance of reasonable accounting practices and the need for tax authorities to substantiate their claims with concrete evidence. This case serves as a critical reference for manufacturers dealing with wastage assessments, emphasizing that the burden of proof lies with the tax authorities. The ruling reinforces the principle that established accounting methods, when properly maintained, should be accepted unless clear discrepancies are demonstrated. This decision is vital for understanding the legal framework surrounding income tax assessments an... |
| 2000 SLD 2236, 2000 PLD 168 | Suit No. 813 and Civil Miscellaneous Applications , decided on 17.01.2000 | This case pertains to a legal dispute involving the Al-Hilal Cooperative Housing Society and the Karachi Development Authority (KDA) concerning the unlawful conversion of land designated for public amenities into residential plots. The plaintiffs, residents and owners within the Society, filed a suit challenging the actions of the KDA and the Society, alleging that the conversion of amenity plots into residential ones was conducted without proper legal authority and in violation of the Cooperative Societies Act, 1925, and other relevant laws. The court found that the plaintiffs had a right to challenge the actions of the KDA, emphasizing the significance of public spaces and the detrimental effects of such conversions on the community. The ruling underscored the necessity for compliance with legal frameworks governing land use and urban planning. The court's decision to grant a temporary injunction prevented any further construction on the disputed plots until a final resolution could ... |
| 1985 SLD 673, 1985 SCMR 1097 | Civil Petition No.482 of 1984 , decided on 25.10.1984 | This case revolves around the application of the Punjab Pre-emption Act, 1913, focusing on the custom of pre-emption and the burden of proof regarding its existence in the locality of the disputed property. The Supreme Court of Pakistan, in its decision on October 25, 1984, emphasized the legal principles governing pre-emption rights, particularly in urban immovable property. The court granted leave to appeal to address whether the necessary evidence existed to support the claims made by the respondent, Khurshid Bibi, regarding her right to pre-emption over the property in question. The case highlights critical legal concepts such as the burden of proof, the presumption of rights, and the necessity of establishing the existence of relevant customs in legal disputes related to property rights. These aspects are essential for practitioners and scholars in the field of property law, particularly in contexts involving pre-emption rights, evidence, and customary law.... |
| 1981 SLD 96, 1981 PTD 276, (1981) 44 TAX 103 | Civil Petition for Special Leave to Appeal No. K-6 , decided on 20.05.1981 | In the case of MASTER ABDUL AZIZ GHAFOOR KHAN vs. CONTROLLER OF ESTATE DUTY, the Supreme Court of Pakistan addressed significant legal questions surrounding the Estate Duty Act, 1950. The petitioner, born after the death of his grandfather, contested the assumption of jurisdiction regarding the estate duty assessment finalized years earlier. The pivotal arguments revolved around whether the petitioner held a derivative title and the implications of being deemed an accountable person under the law. The Court's decision to grant leave to appeal underscores the complexities involved in estate duty assessments, particularly in cases with generational gaps and the interpretation of legal titles. This case highlights the importance of precise legal definitions and the need for thorough judicial review in matters of estate duty, making it a noteworthy reference for future legal precedents.... |
| 1974 SLD 227, 1974 SCMR 451 | Civil Appeal No. 91 of 1967 , decided on 20.11.1973 | In this pivotal case, the Supreme Court of Pakistan examined the principles of natural justice under Article 98 of the Constitution of Pakistan (1962). The appellant, Bahadur, contested the decision made by the Rehabilitation Commissioner regarding land allotments. The court found that the Rehabilitation Commissioner had erred in accepting a certified copy of a document without adequate inquiry and without allowing the appellant the opportunity to present rebuttal evidence. The decision emphasized the importance of due process and the necessity for a thorough investigation into the authenticity of documents before making determinations that affect land rights. The ruling reinforces the legal standards for evidence and the procedural safeguards that must be adhered to in administrative decisions, particularly in land disputes. This case serves as a critical reference for future cases involving administrative law and the rights of individuals in land allotment disputes.... |
| 2019 SLD 604 = 2019 MLD 212 | Suit No. 1593 of 2012 and Suit No. 1934 of 2014 , decided on 17.05.2018 | This case involves two suits, Suit No. 1593 of 2012 and Suit No. 1934 of 2014, concerning property rights related to a Suit Plot owned by Maymar Housing Service. Nazar Gul, the petitioner, sought specific performance of a Sale Agreement and contested the actions of Maymar regarding third-party allotments. The court addressed the complexities of necessary and proper parties under the Civil Procedure Code (CPC), particularly focusing on the implications of impleading intervenors who claimed rights over the Suit Plot. The ruling clarified that while the intervenors could not be added as necessary parties in Suit No. 1593/2012, they were allowed in Suit No. 1934/2014 due to the financial implications of their allotments. The judgment highlighted the significance of judicial discretion in determining party involvement in civil proceedings, ensuring that the court's decisions remain focused on the parties directly involved in the disputes at hand.... |
| 2007 SLD 146, 2007 PTD 2105, (2007) 96 TAX 243 | Writ Petition No.13488 of 2006 , decided on 17.01.2007 | In the case of Messrs FOOD CONCEPT (PVT.) LTD vs. Income Tax APPELLATE TRIBUNAL OF PAKISTAN, the Lahore High Court addressed procedural issues regarding the dismissal of an appeal for non-prosecution. The petitioner argued that the Tribunal dismissed their appeal on a date that was not scheduled for hearing, due to the counsel's failure to note the correct date. The Court ruled that such a mistake provided sufficient cause for the non-appearance of the petitioner. This ruling underscores the importance of adherence to procedural fairness and the rights of parties to have their cases heard on merit. The decision highlights the necessity for legal representatives to maintain accurate records of court dates to avoid adverse outcomes. The case sets a precedent for future appeals involving similar procedural discrepancies and emphasizes the principles of natural justice and fair representation in legal proceedings.... |
| 2008 SLD 4094, (2008) 303 ITR 353 | IT APPEAL No. 601 OF 2007 , decided on 07.02.2008 | In the case between Commissioner of Income Tax-I, Ludhiana and Mahavir Spg. Mills Ltd., the Punjab and Haryana High Court dealt with the exemption claims under section 10B of the Income-tax Act, 1961. The court examined the circumstances surrounding the unit's operation and its conversion into a 100% Export Oriented Unit (EOU). The Tribunal found that the unit, operational since 1991-92, was registered as an EOU in 1995-96. The critical issue was the timing of the exemption claim, which was first presented in 2001. The court emphasized the importance of adhering to established circulars and the law's requirements regarding exemption claims. Ultimately, the Tribunal's ruling was affirmed, reinforcing the necessity for compliance with procedural mandates in tax law. This case highlights the intricate nature of tax exemptions, particularly in the context of export-oriented units, and underscores the importance of timely and accurate claims in tax assessments. Key legal principles and proc... |
| 1990 SLD 1067, 1990 SCMR 1391 | Criminal Petition No. 13 of 1989 and Jail Petition , decided on 21.01.1989 | In the case of Liaquat Ali Fani vs. The State, the Supreme Court of Pakistan dealt with a significant matter concerning the principles of evidence in criminal law. The petitioners, convicted of murder under the Penal Code, challenged their conviction after their death sentence was confirmed by the High Court. The Supreme Court's analysis highlighted deficiencies in the High Court's evaluation of evidence, leading to the granting of leave to appeal. This case underscores the importance of adhering to established legal principles in criminal proceedings and ensures that justice is served by allowing for further examination of the evidence. Keywords such as 'Supreme Court', 'criminal law', 'evidence appraisal', and 'murder conviction' are crucial for understanding the legal implications of this case and are trending in legal discussions.... |
| 1995 SLD 591, 1995 SCMR 429 | Cr.M.P.66/91 and Cr.M.P.67/91 , decided on 10.01.1995 | This case addresses the issue of contempt of court proceedings initiated against a Senior Civil Judge and an Advocate for violating a Supreme Court order. The Court found that the Advocate mistakenly filed new suits despite the finality of previous judgments. Both parties offered apologies for their actions, and the Court ultimately decided to dismiss the contempt charges against the Senior Civil Judge while issuing a warning to ensure careful future conduct. This ruling highlights the importance of adhering to Supreme Court decisions and discouraging frivolous litigation that seeks to challenge established legal outcomes. Furthermore, it underlines the need for judges to remain vigilant in their decision-making processes to maintain the integrity of the judicial system.... |
| 2012 SLD 588, 2012 CLD 1578, 2012 CLC 1264 | Criminal Writ Petition No.38 of 2011 , decided on 14.12.2011 | This case revolves around a writ petition filed against the Chief Judge's order concerning the jurisdiction of the Chief Court in cases of financial recovery under the Ordinance. The petitioners argued that the Chief Court could not assume the powers of a High Court as per the Ordinance. The Chief Court, however, maintained that it has been granted powers equivalent to a High Court under the Gilgit-Baltistan (Empowerment and Self Governance) Order, 2009, thus legitimizing its jurisdiction in financial recovery cases. The court's decision highlighted the importance of clarity in jurisdictional matters to prevent legal ambiguities in future cases. The ruling also underscored the necessity for legislative amendments to refine the jurisdictional framework in Gilgit-Baltistan, ensuring that similar issues do not arise again. This case is significant for its implications on the legal interpretation of jurisdiction and the operational authority of the Chief Court in financial matters, impacti... |
| 2022 SLD 667, 2022 PCRLJ 286 | Criminal Revision Petition No. (s) 14 of 2021 , decided on 05.04.2021 | This case revolves around the conviction of the petitioners for kidnapping under Section 365 of the Penal Code. The Balochistan High Court critically analyzed the evidence presented during the trial, particularly the testimonies of the alleged victim and the identification parade conducted by the police. The court highlighted significant flaws in the prosecution's case, including delays in the recording of statements and the identification process, which were not conducted in the presence of the accused, thus rendering them unreliable. The court reiterated the principle that any doubt arising from the evidence must benefit the accused, leading to the acquittal of the petitioners. This case underscores the importance of procedural integrity in criminal proceedings and the necessity for the prosecution to establish guilt beyond a reasonable doubt. Keywords such as 'Balochistan High Court', 'criminal law', 'kidnapping', 'evidence', 'identification parade', and 'legal principles' are criti... |
| 2019 SLD 171, 2019 SCMR 64 | Criminal Appeal No. 617 of 2017 , decided on 15.01.2018 | In this landmark case, the Supreme Court of Pakistan addressed the serious implications of procedural justice and the rights of the accused in criminal proceedings. The case revolved around the alleged desecration of the Holy Quran, with the primary evidence coming from a deaf and dumb witness. The court scrutinized the trial court's handling of the witness's testimony and the qualifications of the interpreter, ultimately finding that the trial was not conducted fairly. The judgment emphasized the importance of adhering to criminal procedural laws, ensuring that all evidence is collected and presented in a manner that upholds the integrity of the judicial process. This case highlights the critical balance between prosecutorial vigor and the fundamental rights of the accused, a topic that remains relevant in contemporary legal discussions. Keywords such as 'procedural justice', 'rights of the accused', 'criminal law', and 'judicial integrity' are essential for understanding the implicat... |
| 2006 SLD 3170, (2006) 286 ITR 89 | ... | |
| 2010 SLD 1733, (2010) 325 ITR 285 | IT APPEAL NO 1056 OF 2009 , decided on 27.04.2010 | This case involves an appeal regarding the reopening of an assessment under the Income-tax Act, 1961, specifically focusing on the validity of the Assessing Officer's actions. The Delhi High Court examined whether the Assessing Officer had formed an independent belief about income escaping assessment based on information received from the Deputy Director of Income-tax (Investigation). It was determined that the reasons provided by the Assessing Officer were merely directives and did not constitute a valid basis for reassessment. The Tribunal's ruling emphasized the importance of the Assessing Officer's duty to independently assess information before taking action. This case highlights the need for clear and substantial reasons when invoking sections 147 and 148 of the Income-tax Act, ensuring fair treatment of taxpayers. Key phrases include 'income escaping assessment', 'reopening of assessment', and 'validity of proceedings', which are vital in tax law discussions.... |
| 2019 SLD 821 = 2019 CLC 601 | Suit No. 1111 of 2017 , decided on 14.06.2017 | This case revolves around the allegations of plagiarism against Dr. Suleman, who was awarded a Ph.D. by the University of Karachi. The court addressed the balance between academic autonomy and the need for accountability in higher education. The ruling emphasized that while universities should operate independently, they are also responsible for ensuring the integrity of their degree programs. The court's decision not to intervene in the university's processes reflects a broader trend in legal interpretations concerning educational institutions, where the judiciary is hesitant to overstep into academic governance. This case is significant for discussions around academic integrity, the role of higher education institutions in maintaining standards, and the legal implications of academic decisions. Keywords such as 'plagiarism', 'academic integrity', 'university autonomy', and 'higher education law' are crucial for understanding the legal landscape surrounding this case.... |
| 1991 SLD 93, 1991 PTD 355 | Constitutional Petitions Nos.D-1041, D-1042 and D- , decided on 31.01.1991 | In the landmark case of Pakistan Tobacco Limited vs. Government of Pakistan, the Sindh High Court examined the legality of reassessments made under Section 65 of the Income Tax Ordinance following an assessment under Section 59(1). The case arose when Pakistan Tobacco Limited, a major cigarette manufacturer, challenged the tax authority's decision to reassess its tax liabilities for the assessment years 1983-84 through 1987-88. The court found that the Income Tax Ordinance explicitly prohibits the reopening of assessments once a final assessment has been made under Section 59(1). This ruling reinforces the protections afforded to taxpayers under the Self-Assessment Scheme, ensuring that once assessed, taxpayers cannot be subjected to further scrutiny unless specific conditions are met. The decision has significant implications for tax law and the rights of corporations in Pakistan, establishing a precedent that limits the powers of tax authorities to reassess previously settled tax mat... |
| 2024 SLD 2893, 2024 CLC 486 | Writ Petition No.18754 of 2021 , decided on 08.10.2021 | The case involves a dispute over the eviction of a tenant, Israr Hussain, under the Punjab Rented Premises Act, 2009. The Lahore High Court addressed the validity of eviction orders based on the terms of the lease agreement, which stipulated an 11-month period of tenancy that had expired. The court ruled that the tenant had failed to comply with the lease terms by not vacating the premises and not providing evidence for any claims of extension or additional security deposits. The judgment emphasized the obligations of tenants under the Act, reinforcing the legal grounds for eviction due to default in rent and breach of lease conditions. This case highlights important aspects of landlord-tenant law, the significance of written agreements, and the consequences of failing to adhere to the terms of rental contracts. Keywords: eviction, tenant rights, landlord obligations, Punjab Rented Premises Act, lease agreement.... |
| 1965 SLD 323 = (1965) 55 ITR 610 | TAX CASE No. 52 OF 1962 (REFERENCE No. 31 OF 1962) , decided on 09.01.1964 | In the landmark case of Km. N.N.S.N. Subramanian v. Commissioner of Income Tax, the Madras High Court examined the tax implications of a substantial bank deposit made in the name of the assessee's wife. The pivotal issue was whether the funds were a gift from the father-in-law or income from the husband. The court ruled that the lack of evidence for the gift claim, coupled with the husband's undisclosed income, led to the conclusion that the funds were indeed his. This case underscores the necessity of transparency and evidence in financial declarations, particularly in the context of income tax assessments. The court's decision reinforces the principle that mere assertions of gifts without supporting documentation will not suffice to negate tax liabilities. This ruling serves as a significant precedent for similar tax cases involving family financial transactions, highlighting the scrutiny applied to claims of gifts within familial relationships, particularly in high-stakes financial ... |
| 2012 SLD 1322, 2012 CLD 1754 | Civil Revision No.1019 of 2012 , decided on 26.03.2012 | In the civil revision case of Rana Muhammad Ikram against Mehran Fertilizers (Regd.), the Lahore High Court addressed the validity of an ex parte decree regarding a promissory note. The petitioner contested that the document labeled 'Iqrarnama' did not qualify as a promissory note under the Negotiable Instruments Act, 1881. The court clarified that an 'Iqrarnama' comprises an unconditional promise to pay a specified amount, thus aligning with the legal definition of a promissory note. The petitioner had absented himself from previous court proceedings, leading to an ex parte judgment that he sought to overturn. However, the court found no compelling reason to set aside the decree, emphasizing the need for diligence in legal matters. This case highlights the significance of adhering to procedural timelines and the legal ramifications of neglecting court obligations. Legal practitioners should note the implications of this ruling on similar future cases involving negotiable instruments a... |
| 2015 SLD 1128, 2015 PLJ 470 | W.P. No. 4257 of 2013 , decided on 17.02.2015 | The case revolves around a dispute between FESCO and Almurtaza Cotton Factory regarding the validity of a detection bill issued by FESCO. The Electric Inspector had previously ruled in favor of the Almurtaza Cotton Factory, stating that the bill was void due to jurisdictional issues. The case was escalated to the Lahore High Court where Justice Mirza Vaqas Rauf determined that the Electric Inspector had failed to make a decision within the statutory time frame set by the Electricity Act, 1910. This ruling emphasized the importance of adhering to procedural timelines in administrative matters. The court's decision reinforced the need for timely resolutions in disputes concerning utility billing, highlighting the rights of consumers against potentially erroneous charges by utility companies. The court ultimately referred the matter to the Provincial Government for a final decision, ensuring a lawful resolution process. Keywords for SEO include 'Electricity Act', 'utility billing disputes... |
| 1975 SLD 182, 1975 SCMR 178 | K-30 of 1974 , decided on 16.09.1974 | In the landmark case of Khalid Sharif vs The State, the Supreme Court of Pakistan addressed significant legal principles concerning food safety regulations as outlined in the West Pakistan Pure Food Ordinance, 1960. The petitioner, Khalid Sharif, was convicted for selling 'Atta' that failed to meet the required gluten content, a critical aspect of food quality standards. The case raised important questions about procedural fairness and the admissibility of arguments not previously articulated in lower courts. The Supreme Court's decision underscored the importance of presenting all relevant defenses at the earliest opportunity, particularly in matters concerning public health and safety. This ruling serves as a precedent in food regulation and the judicial process in Pakistan, highlighting the courts' role in upholding legal standards while ensuring that due process is followed. Legal practitioners and scholars will find this case relevant for discussions on food safety laws and the ob... |
| 2016 SLD 2709 = 2016 PCRLJ 533 | Cr. Misc. Application No. S-400 of 2015 , decided on 14.12.2015 | This case involves a bail cancellation application filed by the State against three public servants accused of misappropriation of government funds amounting to Rs. 60,50,700 during a public works project. The court had to consider the significant delay in the filing of the FIR, which raised questions about the credibility of the allegations. The judge highlighted that mere allegations do not equate to guilt and that the prosecution must provide substantial evidence to support its claims. This case underscores the importance of due process and the presumption of innocence in criminal proceedings, particularly when public servants are involved. The ruling reinforces the legal principle that an accused person cannot be kept in custody without solid evidence linking them to the crime. Legal practitioners should note the implications of this case in future bail applications and the standards required for the cancellation of bail.... |
| 1996 SLD 1094 = 1996 SCMR 123 | Civil Petition No. 218-P and 236-P of 1994 , decided on 21.02.1995 | In the case of 'Civil Petition No. 218-P and 236-P of 1994', the Supreme Court of Pakistan addressed the complex issue of land ownership and possession rights following a partition of Shamilat. The plaintiffs, Taimar Khan and others, sought possession of land that had been allotted to them as exclusive owners after the partition. The defendants, Fazal Rabi and others, claimed adverse possession based on their historical occupancy of the land. The court reviewed the West Pakistan Land Revenue Act and relevant constitutional provisions, determining that the plaintiffs were rightfully entitled to the land as per the legal records and partition instruments. The court emphasized that the defendants' possession was initially permissive, which negated their claims of adverse possession. The case highlights critical legal principles regarding land rights, ownership disputes, and the importance of documenting land records accurately. This decision reinforces the legal framework surrounding land... |
| 2013 SLD 2237, 2013 PLD 277 | Writ Petition No. 11119 of 2010 , decided on 19.02.2013 | In the case of Liaqat Hussain Zia vs. Muhammad Din, the Lahore High Court addressed the issue of a promissory note that was not duly stamped, leading to its inadmissibility in court proceedings. The court highlighted provisions from the Stamp Act, 1899, particularly sections 35, 36, and 61, which govern the admissibility of instruments in evidence. The petitioner, Liaqat Hussain Zia, challenged the dismissal of his application to de-exhibit the pro note, arguing that it was not stamped as required by law. The court found that the pro note was indeed not stamped, but also noted that deficiencies in stamp duty could be rectified. This ruling underscores the balance between legal compliance and the protection of rights in financial instruments. The court ordered the trial court to impound the pro note and allowed the petitioner to affix the necessary stamps within a specified period. This case is significant in clarifying the application of stamp duty laws in civil proceedings and ensurin... |
| 2013 SLD 1457, 2013 PLD 193 | Civil Petition No.1851-L of 2010 , decided on 07.12.2012 | In the case of Civil Petition No.1851-L of 2010, the Supreme Court of Pakistan addressed the requirements under the Punjab Pre-emption Act, specifically Section 13(3), regarding the validity of a Talb-i-Ishhad notice. The court ruled that the notice must be attested by two witnesses, as per the law, to qualify as proof. The petitioner, Abdul Khan, could not provide the required testimony of the witnesses, resulting in the dismissal of his pre-emption claim. This case highlights the stringent requirements for establishing a right of pre-emption and the importance of adhering to legal protocols in property disputes. Key keywords include 'Punjab Pre-emption Act', 'Talb-i-Ishhad', 'legal requirements', 'Supreme Court decision', and 'property law'. This case serves as a precedent for future pre-emption claims, stressing the necessity of proper attestation and evidence in such legal matters.... |
| 1969 SLD 434, (1969) 73 ITR 809 | TAX CASE No. 176 OF 1965 , decided on 20.02.1969 | In this landmark case, the Madras High Court addressed the taxation of income earned by minors through their guardian. The case revolved around the interpretation of the Income-tax Act, 1961, and the Indian Income-tax Act, 1922. The court clarified that minors are allowed to conduct business through a guardian due to their legal incapacity to manage affairs independently. The tribunal's decision to classify the income as unearned was challenged, leading to a ruling in favor of the minors, establishing a precedent for similar cases. This case highlights the importance of understanding the legal framework governing business operations by minors and the implications for tax assessments. The ruling reinforces the notion that income derived from business activities is subject to taxation, even when managed through a guardian, thus ensuring that minors are not unfairly disadvantaged in the business world.... |
| 2011 SLD 814, 2011 CLC 1927 | Civil Revision No.8 of 2010 , decided on 08.04.2011 | In the case of Civil Revision No.8 of 2010, the Peshawar High Court dealt with a dispute concerning property ownership between Mst. Asmat Ara and Mst. Rukhsana Shaheen, among others. The core issue revolved around the validity of a private partition deed dated 19-2-1966 and the subsequent judgments rendered in favor of the plaintiffs by the lower courts. The court examined the legal implications of the Civil Procedure Code, particularly Section 12(2), which bars the challenge of a judgment through a separate suit on grounds of fraud or misrepresentation. The court concluded that the plaintiffs were unable to substantiate their claims regarding the authenticity of the partition deed, which was not acted upon for decades. This case underscores the importance of timely legal action and the necessity to adhere to procedural requirements when contesting decrees. The ruling emphasizes the significance of the Civil Procedure Code in maintaining judicial integrity and preventing abuse of the l... |
| 2008 SLD 2867, (2008) 298 ITR 407, (2006) 157 TAXMAN 410 | IT APPEAL NOS. 1370 AND 1378 OF 2006 , decided on 19.10.2006 | In the case of John Tinson & Co. (P.) Ltd. v. Commissioner of Income-tax, Delhi, the Delhi High Court addressed critical issues surrounding the computation of annual property values under the Income Tax Act, 1961. The Assessing Officer had initially disbelieved the rental income reported by the assessee due to a lack of evidence supporting the actual rent received. Instead of relying solely on the standard rent, the Assessing Officer used market data to compute the rental value, which led to the appeal. The court clarified that the Assessing Officer must compute the annual value based on the standard rent, as defined in Section 23, and not on fluctuating market rentals. This ruling is significant for tax practitioners, property owners, and anyone involved in real estate investments, as it emphasizes the importance of accurate rent reporting and compliance with tax regulations. The decision further highlights the role of the Assessing Officer in ensuring that property taxes are fairly a... |
| 2001 SLD 1370, 2001 SCMR 737 | Civil Petition No. 1813-L of 2000 , decided on 28.07.2000 | In the case of Civil Petition No. 1813-L of 2000, the Supreme Court of Pakistan addressed the issue of granting a temporary injunction. The petitioner, Dr. Maqbool Ahmed, claimed ownership of a property gifted to his grandmother in 1939 by the Amir of Bahawalpur. However, the courts below found that the petitioner did not provide adequate evidence to support his claim, particularly noting that there was no record of the gift in the Revenue Record. The Court emphasized the importance of establishing a prima facie case before granting an injunction and highlighted that the findings of the lower courts were consistent with legal standards. This case underscores the significance of proper documentation in property disputes and the rigorous scrutiny applied by courts when considering requests for temporary relief. Keywords: temporary injunction, prima facie case, property dispute, Supreme Court of Pakistan, legal standards.... |
| 1986 SLD 2312, 1986 PLC 850 | Application No. 148 of 1985 , decided on 12.04.1986 | In the case of Nazir Ahmad Mallah vs. Pakistan Steel Mills Corporation Ltd., the Labour Appellate Tribunal addressed an industrial dispute involving the dismissal of the applicant from his position as a crane driver. The Tribunal scrutinized the procedural fairness of the domestic enquiry that led to the dismissal, focusing on the adequacy of notice provided to the applicant regarding the enquiry. The applicant contended that his absence from work was due to legitimate personal issues, including his wife's illness and the subsequent death of his daughter. The Tribunal concluded that the management had not taken sufficient steps to inform the applicant of the enquiry, thereby violating principles of natural justice. Ultimately, the Tribunal's decision set aside the dismissal, reinstating the applicant and ensuring he received all due benefits. This case underscores the legal obligations of employers to provide fair notice and a fair hearing in disciplinary matters, aligning with the est... |
| 2014 SLD 303, 2014 PLC 1229 | Service Appeal No. 20 of 2004 , decided on 23.05.2014 | In the case of Malik Zulfiqar Ali vs. Lahore High Court, the Subordinate Judiciary Service Tribunal addressed the appeal concerning the denial of selection grade BS-21 to the appellant following his retirement. The appellant, who had an exemplary service record, argued that the Provincial Judicial Selection Board unjustly overlooked him for the grade, while his junior colleagues were granted the same. The Tribunal's examination revealed that the selection process lacked transparency and fairness, emphasizing the importance of merit in such decisions. The ruling reaffirmed the principle that judicial officers with unblemished careers should be rewarded appropriately, leading to the Tribunal's decision to allow the appeal and direct the awarding of the selection grade along with the associated benefits. This case highlights critical issues surrounding judicial promotions and the need for adherence to principles of justice and equity, resonating with ongoing discussions about public servi... |
| 2013 SLD 2654, 2013 YLR 1502 | Criminal Bail Application No. 472 of 2012 , decided on 04.12.2012 | This case revolves around the bail application filed by Ali Ahmed Khakhrani in connection with a narcotics possession charge under the Control of Narcotic Substances Act. The Sindh High Court, presided over by Judge Naimatullah Phulpoto, evaluated the prosecution's evidence, which included the recovery of 3000 grams of charas from the applicant's possession during a police patrol. Despite the applicant's claims of wrongful accusation and the absence of private witnesses, the court found sufficient grounds to dismiss the bail request. The ruling underscored the necessity for a thorough examination of evidence at the trial stage, while also highlighting the severe penalties associated with the alleged offense. The decision reflects the court's commitment to upholding legal standards in narcotics cases, particularly those involving substantial quantities. Keywords: bail application, narcotics possession, Sindh High Court, Control of Narcotic Substances Act, legal proceedings, criminal jus... |
| 2013 SLD 1239, 2013 MLD 1 | Writ Petition No. 614 of 1977 , decided on 02.10.2012 | This case revolves around a dispute regarding land ownership and the validity of a sale transaction made by Mst. Ghulam Sahira to her minor children. The Lahore High Court examined the circumstances under which the Federal Land Commission declared the transaction void, emphasizing the need for legally admissible evidence when interfering with citizens' rights. The court concluded that the petitioners had a valid claim, as the land ownership was below the ceiling set by law. The decision reinforces the principle that rights cannot be jeopardized based on assumptions. Keywords such as 'land ownership', 'Federal Land Commission', 'legally admissible evidence', and 'minor children' are crucial for SEO optimization.... |
| 1984 SLD 1738, 1984 PLC 1177 | LHR-86 of 1983 , decided on 29.02.1984 | This case revolves around an industrial dispute where the respondent, S. M. Sayedain, resigned from his position while under mental depression. The Labour Appellate Tribunal, Punjab, examined the validity of the resignation in light of the respondent's mental health condition. The court determined that resigning under such circumstances was not a rational act. The appeal filed by Progressive Papers Ltd. challenged the earlier decision to reinstate Sayedain, who had requested to withdraw his resignation after receiving treatment. The tribunal upheld the lower court's ruling, reinforcing the principle that mental incapacity at the time of resignation invalidates such an act. This case is significant in understanding employees' rights when mental health issues affect their decision-making capacity in the workplace.... |
| 2008 SLD 1216 = 2008 PLC 240 | Civil Petitions Nos.720 to 730 of 2006 , decided on 22.08.2006 | In the case of Civil Petitions Nos.720 to 730 of 2006, the Supreme Court of Pakistan addressed the issue of regularization of services for employees of the Electric Traction Department of Pakistan Railways. The respondents, who had been working as temporary laborers filling water in train coaches from 1983 to 1999, sought regularization after years of service. The Court found that the posts occupied by these employees were permanent and that they had a legitimate right to seek regularization under the Constitution of Pakistan, 1973, specifically Section 212(3). The judgment emphasized the importance of recognizing the continuous service of employees and the necessity for public sector entities to adhere to their own policies regarding employment stability. The decision reinforced the principle that long-serving employees should not be left in a state of uncertainty regarding their employment status, thereby promoting job security in the public sector. This case serves as a significant ... |
| 1971 SLD 89, 1971 PLD 494 | Civil Appeal No. 275 of 1969 , decided on 18.05.1971 | In the case of Civil Appeal No. 275 of 1969, the Supreme Court of Pakistan addressed the issue of ejectment under the West Pakistan Urban Rent Restriction Ordinance, 1959. The appellant, Dr. Miss I. Ali Muhammad, sought to eject her tenant, Muhammad Shafiq, claiming a bona fide requirement for her own use of the shop to run a second clinic. The court scrutinized the definition of 'landlord' and the legitimacy of the grounds for ejectment following the appellant's creation of a trust concerning her properties. The decision highlighted the distinction between personal use and trustee responsibilities, ultimately ruling that the ground for ejectment had disappeared with the establishment of the trust. This case underscores the complexities involved in landlord-tenant disputes and the legal interpretations of property laws in Pakistan. Keywords relevant to this case include 'landlord rights', 'ejectment process', 'property law', 'trust in real estate', and 'urban rent regulation'.... |
| 2004 SLD 2743, 2004 PLD 304 | Suit No. 1172 of 2003 , decided on 09.12.2003 | In the case of Suit No. 1172 of 2003 before the Sindh High Court, the plaintiff, Mrs. Zubaid, a registered sub-lessee in the Uzma Apartment project, sought a declaration and permanent injunction against the defendants, including the City District Government of Karachi. The plaintiff argued that the defendants were violating approved building plans by raising unauthorized constructions that deprived her and other residents of essential amenities like car parking and children's park. The Court examined various laws, including the Civil Procedure Code and the Specific Relief Act, determining that the rejection of a plaint in a previous suit did not preclude the plaintiff from filing a new suit on the same grounds. The ruling highlighted the legal obligation of property owners to respect the rights of sub-lessees and the significance of maintaining the integrity of approved building plans. The Court granted the interim injunction, reinforcing the protection of residents' rights and ensurin... |
| 2017 SLD 2300, 2017 CLC 375 | Writ Petition No. 4939 of 2016 , decided on 26.10.2016 | In the significant case of Writ Petition No. 4939 of 2016, the Lahore High Court examined the procedural integrity of an order that had sentenced the petitioner to prison for failing to comply with a financial decree. The petitioner argued that the executing Court had neglected to issue a necessary show cause notice, which is a crucial procedural safeguard under the Civil Procedure Code. This case highlights the balance between enforcement of decrees and the legal rights of individuals, emphasizing the necessity for courts to adhere strictly to procedural laws. The decision to transform the constitutional petition into an appeal reflects a commitment to ensuring that justice is served and that all parties have access to a fair hearing. Legal representatives and parties involved must be aware of the implications of procedural lapses and the importance of following due process in judicial proceedings.... |
| 2004 SLD 1275, 2004 SCMR 1726 | Civil Petition for Leave to Appeal No. 1973/L of 1 , decided on 10.07.2002 | In the case of Taj Din vs. Taj Din, the Supreme Court of Pakistan dealt with a dispute over ownership of land, where the petitioner contended illegal alienation through a gift deed. The court examined evidence from both parties, including oral testimonies and documentary proof. The trial court's findings were upheld by the appellate court, leading to the petitioners' appeal being dismissed. The case emphasizes the importance of credible evidence in property disputes and the courts' reluctance to overturn concurrent findings of fact. This case is significant for legal practitioners dealing with land ownership issues and property rights under the Specific Relief Act and the Constitution of Pakistan.... |
| 1989 SLD 1929, 1989 SCMR 1801 | Civil Petition for Leave to Appeal No.93-P of 1989 , decided on 14.05.1989 | In the case of Rehmatullah through Legal Heirs vs. Haji Muhammad Akram, the Supreme Court of Pakistan addressed critical issues related to land possession and the applicability of res judicata under the Civil Procedure Code. The case originated from a previous suit where the respondents claimed possession of land that the petitioner had allegedly occupied illegally. The High Court's decision to favor the respondents was challenged by the petitioner, who argued that the suit was time-barred and should be dismissed based on prior judgments. The Supreme Court found merit in the petitioner's arguments, indicating that the legal principles concerning the execution of decrees and the time limitations needed thorough examination. This ruling emphasizes the importance of procedural adherence in civil matters and reaffirms the court's role in ensuring justice in legal disputes. Keywords such as 'land possession', 'res judicata', 'Civil Procedure Code', and 'Supreme Court of Pakistan' are crucia... |
| 1979 SLD 451, 1979 SCMR 20 | Civil Petition for Special Leave to Appeal No. 396 , decided on 17.04.1978 | This case revolves around a civil petition for special leave to appeal concerning the rejection of the petitioner's application to be made a party to an appeal. The Supreme Court of Pakistan upheld the decision of the Lahore High Court, which had dismissed the petitioner's claim based on his alleged possession of the land in question. The ruling clarifies the legal framework under the Civil Procedure Code regarding the addition of parties in civil suits and highlights the appellate court's authority to resolve disputes effectively even without the inclusion of certain parties. This case is significant in understanding the procedural nuances of civil appeals and the rights of parties claiming possession in litigation. Keywords include civil procedure, appellate court, legal rights, possession claims, and procedural law, which are trending topics for legal professionals and scholars.... |
| 1993 SLD 774 = 1993 CLC 1675 | In a significant ruling by the Sindh High Court, the case centered around the interpretation of the Pakistan Medical and Dental Council Regulations, specifically Regulation 4(1), Note (ii). The court addressed the eligibility of medical students who failed to clear their First Professional M.B.B.S. Examination within the allotted four chances. The court found that if a student could prove that their failure to avail themselves of these chances was due to unavoidable circumstances, such as serious illness, they should not be disqualified from further medical education. This ruling is crucial as it highlights the importance of considering individual circumstances in educational regulations, ensuring that penal provisions do not unjustly affect students. The court's decision allows for an additional examination opportunity for the petitioners, demonstrating a commitment to fairness and justice in educational settings. This case underscores the need for educational institutions to recogniz... | |
| 1999 SLD 1238, 1999 PLD 372 | Constitutional Petitions Nos. D-159 to 163, 156 to , decided on 03.06.1999 | This case revolves around the constitutional challenge against the Sindh Irrigation (Amendment) Ordinance (VII of 1999) that annulled previously granted irrigation rights to landowners. The Sindh High Court examined the legality of the ordinance, focusing on the powers of the Governor to legislate in emergencies and the protection of property rights under the Constitution of Pakistan. The court found that the ordinance violated principles of natural justice and failed to provide a reasonable basis for the classification of affected individuals. This case underscores the delicate balance between legislative power and individual rights, emphasizing the importance of due process in governance.... |
| 2015 SLD 3145, 2015 MLD 1714 | Writ Petition No. 2084 of 2015 , decided on 24.06.2015 | This case revolves around the cancellation of visas for three foreign missionary workers by the Ministry of Interior of Pakistan. The Roman Catholic Diocese of Islamabad/Rawalpindi filed a petition challenging this cancellation, asserting that it was done without justification. The court examined the legal framework surrounding the issuance and cancellation of visas under the Foreigners Act and the Constitution of Pakistan. It concluded that the visas were a concession rather than a right, meaning the petitioners could not claim enforceability through a constitutional petition. The ruling emphasized the government's authority to manage foreign entries and the necessity for the petitioners to demonstrate a direct grievance to establish standing. This case highlights the complexities of immigration law in Pakistan and the balance of state powers in regulating foreign presence within its territory. Key topics include visa regulations, constitutional rights, and the powers of the state ver... |
| 1994 SLD 739, 1994 SCMR 1116 | Civil Petition for Leave to Appeal No. 762-L of 19 , decided on 21.11.1993 | This case involves the interpretation of the Specific Relief Act and the Constitution of Pakistan regarding a petition for leave to appeal against a High Court decision related to a suit for specific performance of an agreement to sell. The Supreme Court of Pakistan analyzed the evidence presented and determined that the High Court's findings were well-supported. The core issue revolved around the validity of an agreement to sell land, dated November 12, 1971, and whether the execution was genuine. The trial court's dismissal of the suit was upheld due to the lack of convincing evidence, and the Supreme Court emphasized the importance of proper evidence analysis in appellate proceedings. This case highlights the significance of legal documentation and the role of courts in ensuring that agreements are substantiated by credible evidence.... |
| 1989 SLD 2398, 1989 PLC 754 | MN-392 of 1988 , decided on 31.08.1988 | This case revolves around an industrial dispute involving the confirmation of a railway employee who was officiating in a post on an ad hoc basis. The employee argued for his right to confirmation and seniority. However, the court found that there was no selection made for the position he held, and thus he had no right to confirmation. The ruling emphasized the importance of formal selection processes in employment and the distinction between ad hoc appointments and regular promotions. This case underscores the legal principles surrounding employment rights and selection criteria within public sector jobs, particularly in the context of labour law. The decision reinforces the necessity for employees to pursue formal selection avenues to secure their positions, particularly in environments with recruitment bans.... |
| 2000 SLD 940, 2000 SCMR 1239, 2000 SLD 1352 | Civil Petition No. 84-K of 1999 , decided on 13.07.1999 | In the case of Rehana Jamal vs. Muhammad Asim, the Supreme Court of Pakistan addressed significant issues regarding tenancy rights under the Sindh Rented Premises Ordinance. The case revolved around allegations of default in rent payment by the tenant, Muhammad Asim, and the landlady's claims of bona fide personal need for the property. The court's decision emphasized the importance of transparency in property ownership and the legal obligations of tenants to respond to eviction notices promptly. The landlady's failure to disclose her ownership of other properties led to skepticism regarding her claims, ultimately impacting the court's ruling. This case illustrates the complexities of landlord-tenant law in Pakistan and underscores the necessity for both parties to present truthful information in legal proceedings. Keywords such as 'landlord rights', 'tenant obligations', 'eviction process', and 'bona fide need' are essential for understanding the implications of this ruling.... |
| 2021 SLD 1973, 2021 PLJ 1217 | Crl. Misc. No. 90-B of 2021 , decided on 18.02.2021 | In the case of Naseem Bibi vs. Gull Faraz and Another, the Islamabad High Court dealt with a sensitive matter involving allegations of murder against a pregnant woman. The petitioner, Naseem Bibi, was accused of murdering her minor son, with the prosecution arguing that she had subjected the child to physical torture leading to his death. However, the court found significant factors in favor of granting bail, particularly the petitioner's advanced pregnancy and the lack of substantial evidence linking her to the crime. The court referenced the principles laid out by Islamic teachings regarding the treatment of pregnant women and the rights of children, emphasizing that the welfare of the child should be prioritized. The decision highlighted the need for a careful approach in cases involving serious allegations, ensuring that the rights of the accused are protected while balancing the interests of justice. The court's ruling is a reminder that every individual has the right to a fair tr... |
| 2022 SLD 1199, (2022) 126 TAX 502 | Suit No. 298 of 2020 , decided on 18.04.2022 | In the landmark case of M/S. Dald Foods Ltd. vs. Federation of Pakistan, the Sindh High Court addressed critical issues surrounding the Federal Excise Act, 2005, and Sales Tax Act, 1990. The case focused on the validity of a notice issued by the Commissioner Inland Revenue, selecting the plaintiff for an audit without providing any reasons. The court determined that such actions contravene established legal principles requiring transparency and accountability in administrative decisions. Citing precedents, the court ruled the notice unlawful, reinforcing the necessity for authorities to provide justifications for their actions. This decision is pivotal in upholding taxpayer rights and ensuring compliance with legal standards in administrative audits. The implications of this ruling resonate with businesses, legal practitioners, and policymakers, emphasizing the importance of due process in tax administration. Keywords include audit selection, Federal Excise Act, Sales Tax Act, taxpayer... |
| 1977 SLD 1492, 1977 PLC 8 | Appeals Nos. 4-A of 1973, 45 of 1974 and 3 of 1975 , decided on 03.11.1975 | The case revolves around the illegal termination of services of three teachers, who were accused of vague allegations of subversive and anti-social activities without any inquiry or proper notice. The Service Tribunal in Sindh ruled in favor of the appellants, emphasizing the need for a fair hearing and adherence to the legal provisions outlined in the Sind Civil Servants (Efficiency and Discipline) Rules, 1973. The decision highlights the importance of due process in civil service disciplinary actions, ensuring that civil servants are protected against arbitrary dismissal. Keywords include 'Sind Civil Servants', 'disciplinary action', 'due process', 'service termination', and 'education law'.... |
| 1969 SLD 192, 1969 SCMR 471 | Criminal Appeal No. 25 of 1954 , decided on 28.10.1954 | In the Supreme Court of Pakistan case of Shah Nawaz vs The Crown, the appellants challenged their convictions for murder, with Shah Nawaz sentenced to death. The appeal focused on procedural irregularities during the trial and the High Court's decision to remand the case for retrial. The Supreme Court emphasized that the accused's right to produce defense evidence is limited unless the prosecution presents new material. The judgment highlighted the importance of following proper legal procedures, particularly regarding the assessors' roles in the trial. Ultimately, the Court dismissed the appeal, reinforcing the convictions based on evidence presented during the original trial. This case underscores the significance of maintaining procedural integrity in criminal cases and the limitations on defendants' rights during retrials. Key terms include criminal appeal, retrial, procedural irregularity, and legal rights of defendants.... |
| 1990 SLD 1759, (1990) 182 ITR 130 | This case before the Bombay High Court involved critical questions regarding depreciation allowances under the Income-tax Act, specifically for roads within factory premises and the treatment of deferred annuity policies for directors. The Tribunal initially ruled that the roads constituted 'plant' eligible for depreciation. This ruling was supported by a precedent case, reinforcing the interpretation of 'building' in tax law. Additionally, the case examined whether payments made for deferred annuity policies on behalf of directors constituted salary or commission. The court ultimately ruled in favor of the assessee, clarifying that such provisions did not represent immediate benefits to the directors, thus exempting them from certain tax liabilities. The decision has implications for corporate tax structuring and compliance, making it a pivotal reference for similar cases in the future. The analysis of tax law and corporate finance practices within this case highlights the ongoing evo... | |
| 1975 SLD 604, (1975) 99 ITR 419 | TAX CASE Nos. 277 AND 280 OF 1967 , decided on 31.07.1973 | This case before the Madras High Court addressed the inclusion of income-tax paid by an employer in the computation of salary for the purpose of assessing rent-free residential accommodation. The court clarified that the term 'salary' under section 17 of the Income-tax Act, 1961, encompasses all forms of compensation, including taxes paid on behalf of the employee. The ruling highlighted that such payments should not be viewed as separate from the salary package but rather as integral components that affect the overall taxable income. Legal precedents cited in the judgment, including cases from both domestic and international jurisdictions, supported the view that employer-paid taxes contribute to the overall remuneration. The decision is significant for tax professionals and employees alike, as it clarifies previously ambiguous interpretations of salary definitions in tax law, ensuring that employees are fully aware of the implications of their compensation structures.... |