Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1986 SLD 465, 1986 SCMR 437 | Civil Petition for Special Leave to Appeal No. 271 , decided on 15.07.1979 | In the case of Civil Petition for Special Leave to Appeal No. 271 of 1975, the Supreme Court of Pakistan addressed a dispute over property allocation under the Displaced Persons (Compensation and Rehabilitation) Act. Dr. Sadaqat Ullah, the petitioner, contested the transfer of a house portion to Abdul Majid, a fellow displaced person. The court upheld the decisions of the Lahore High Court, which had previously ruled that the petitioner was not entitled to a second house, as he had already received adequate compensation through a shop and another house. The court reaffirmed the principle that a claimant could only receive one house and one commercial unit, thus dismissing the appeal. The ruling highlighted the importance of equitable treatment for displaced persons and the necessity of adhering to legal frameworks that govern property allocation in such circumstances.... |
| 2009 SLD 1082, (2009) 314 ITR 36 | I.T. Appeal. No. 300 of 2003 , decided on 21.02.2008 | The case of Commissioner of Income Tax v. Welcast Steel Ltd. focuses on the interpretation of Section 80HHC of the Income Tax Act, 1961, specifically regarding the treatment of negative export profits in the computation of total turnover for deduction purposes. The Karnataka High Court highlighted the importance of adhering to the legislative intent and specific wording of tax statutes to determine eligibility for deductions. This case reiterates the principle that only positive profits should be considered when calculating export turnover. The ruling aligns with established precedents from the Supreme Court, reinforcing a consistent approach to tax law interpretation and ensuring that exporters are incentivized appropriately under the law. Keywords: Income Tax Act, Section 80HHC, negative export profits, Karnataka High Court, tax law interpretation, Supreme Court precedents.... |
| 2006 SLD 3142, (2006) 286 ITR 291 | ... | |
| 2002 SLD 832, 2002 PCRLJ 297 | Criminal Appeal No. 238 of 2000 , decided on 15.08.2001 | In the case of Criminal Appeal No. 238 of 2000, the Quetta High Court reviewed the conviction of Haji Faqirullah, who was accused of selling unregistered drugs from his medical store. The Drug Inspector had seized seventy tablets of a drug named 'Zinetic' but failed to provide adequate evidence to prove that these tablets were indeed unregistered. The court emphasized the importance of documentary evidence in drug-related cases, particularly under the Drugs Act, 1976. The lack of such evidence led to the conclusion that the prosecution did not meet its burden of proof, resulting in the acquittal of the accused. This case highlights the critical nature of evidence in criminal proceedings related to drug offenses, reinforcing the legal principle that mere assertions without supporting documentation cannot establish criminal liability. Keywords: Drugs Act, unregistered drugs, legal evidence, acquittal, criminal appeal.... |
| 2009 SLD 1806, 2009 SCMR 1220 | Criminal Appeal No.247 of 2006 , decided on 04.05.2009 | In the case of Muhammad Tariq vs. The State, the Supreme Court of Pakistan evaluated the application of the Control of Narcotics Substances Act, 1997, specifically Section 9(c) regarding the imposition of sentences for drug-related offenses. The case stemmed from the apprehension of Muhammad Tariq, who was found in possession of a significant quantity of narcotics. Initially sentenced to death, the appeal process revealed the importance of the offender's background in determining the appropriate punishment. The court ultimately decided to reduce the sentence to life imprisonment, citing the need for justice and the possibility of rehabilitation for first-time offenders. This decision highlights the court's ability to exercise discretion in sentencing, particularly in cases involving narcotics, where the nature of the offense and the character of the accused can lead to varied outcomes. The ruling serves as a precedent for future cases involving similar circumstances, emphasizing the ba... |
| 2008 SLD 1227 = 2008 PLC 273 | Appeal No.1045 of 2006 , decided on 07.08.2007 | In the case of Muhammad Shafiq vs. Secretary to the Government of the Punjab Agriculture Department, the Service Tribunal addressed allegations of inefficiency leading to the appellant's compulsory retirement. The Tribunal highlighted the procedural flaws in the disciplinary actions taken against Shafiq, emphasizing that proper inquiry and opportunity for defense were essential as per the Punjab Removal from Service Ordinance. The case underscores the importance of adhering to legal procedures in disciplinary matters to ensure justice and fair play. The Tribunal's decision to reinstate Shafiq reflects a commitment to lawful processes in public service and sets a precedent for handling similar cases in the future.... |
| 1992 SLD 1554, (1992) 195 ITR 582 | D-2741 of 1992 , decided on 01.01.1992 | In the pivotal case of Nenmal Shankarlal v. Assistant Commissioner of Income Tax, the Karnataka High Court addressed critical issues surrounding search and seizure under the Income-tax Act, 1961. The case arose when a search was conducted at the residential premises of Nenmal Shankarlal, a partner in several firms, based on a warrant issued for the firms. The court determined that the search was invalid as the warrant did not specify the individual whose premises were to be searched, violating legal protocols. It was established that the firm and its partners are considered separate entities under the law. The court also clarified that the voluntary offering of a sum of Rs. 25 lakhs by the petitioner, instead of a forcible seizure, negated the basis for the order made under section 132(5). The decision highlighted the importance of proper authorisation in search operations and established a precedent that voluntary disclosures cannot be treated as seizures. This ruling is significant f... |
| 1973 SLD 127, 1973 SCMR 315 | Civil Appeal No. K-10 of 1969 , decided on 08.05.1973 | The case revolves around the legality of a lease agreement made by the Evacuee Property Trust Board concerning properties belonging to the Karachi Panjrapore Association, which was established for the welfare of cattle. The Supreme Court's ruling emphasized the importance of adhering to the provisions laid out in the Displaced Persons (Compensation and Rehabilitation) Act, 1958, particularly regarding the management of properties designated for charitable and religious purposes. The Court's decision not only reinstated the rights of the Karachi Panjrapore Association but also highlighted the legal framework governing evacuee properties. This case sets a precedent for future disputes involving the management of properties held for public and charitable purposes, reinforcing the need for compliance with established laws and regulations. The implications of this ruling are significant for various religious and charitable organizations operating under similar frameworks, ensuring that thei... |
| 1982 SLD 1375, (1982) 138 ITR 670 | ED REFERENCE No. 4 OF 1965 | In the case concerning the Controller of Estate Duty versus Narayandas Gattani, the Bombay High Court examined the nature of financial transactions between a deceased father and his sons. The case revolved around whether the amounts given to the sons constituted gifts under the Estate Duty Act. The deceased had provided substantial sums of Rs. 31,000 and Rs. 51,000 to his sons under the condition that they relinquish their rights to certain disputed properties. The Assistant Controller of Estate Duty argued that these amounts should be considered gifts and included in the estate. However, the Tribunal found that the transactions involved mutual consideration aimed at resolving existing disputes, thus ruling them out as gifts. This case highlights the complexities surrounding the classification of transactions and the importance of intent and consideration in legal definitions of gifts. The ruling reinforces the principle that gifts must be given without expectation of return or conside... |
| 2020 SLD 462, 2020 CLD 269 | Spl. H.C.A. No. 57 of 2018 , decided on 28.10.2019 | This case revolves around a banking dispute involving the First Pakistan Security Limited and Bank Alfalah Limited. The primary legal issue was whether a novation of the contract occurred following a subsequent financing agreement. The appellants contended that a new agreement replaced the initial financing terms, while the respondents maintained that the original contract remained valid due to the lack of acceptance of the new terms. The court examined the principles of contract law, specifically focusing on the requirements for novation and the implications of non-acceptance. Additionally, the appeal's timeliness was scrutinized, with the court determining that the appeal was filed beyond the permissible period. This case highlights the critical importance of understanding contract modifications and the procedural aspects of appeals in financial disputes.... |
| 1980 SLD 184, 1980 SCMR 139 | Civil Petition for Special Leave to Appeal No. 505 , decided on 23.04.1979 | In the case of Abdul Rab etc. vs. Wali Muhammad etc., the Supreme Court of Pakistan examined the application of the Colonization of Government Lands (Punjab) Act (V of 1912) in relation to the rights of ejected tenants. The central issue revolved around the interpretation of the Ejected Tenants Scheme issued on March 28, 1963, and whether the Colonization Officers had the authority to allot land contrary to the provisions of this scheme. The Court concluded that the Colonization Officers must adhere to the established laws and cannot make arbitrary decisions that violate the rights of tenants. This case underscores the importance of legal frameworks in land allocation and the protection of tenant rights, highlighting the necessity for governmental bodies to operate within their legal boundaries. The decision reaffirms the jurisdiction of civil courts to intervene when administrative actions exceed lawful authority, ensuring that the rights of individuals are safeguarded against unautho... |
| 1965 SLD 14, 1965 PLD 681 | Criminal Appeal No. 26 of 1965 , decided on 11.06.1965 | This case addresses critical issues surrounding procedural changes in criminal law, specifically the amendments to the Criminal Procedure Code of 1898. The ruling emphasizes the significance of the right to cross-examine witnesses, a fundamental aspect of a fair trial. The court analyzed whether the changes in procedural law affected existing rights and concluded that the new provisions apply to ongoing cases, ensuring expeditious judicial processes. The ruling highlights the balance between procedural efficiency and the protection of the accused's rights, a vital consideration in criminal justice. This case serves as a precedent for similar future cases, reinforcing the notion that while procedural laws may change, the core rights of individuals in the justice system remain protected. Keywords such as 'cross-examination rights', 'Criminal Procedure Code amendments', and 'fair trial principles' are essential for understanding the broader implications of this ruling.... |
| 2023 SLD 478, 2023 PTCL 305 | Writ Petition No. 2666 of 2022 , decided on 15.07.2022 | In the case of Junaid Qamar vs. Sessions Judge, West Islamabad, the Islamabad High Court addressed the legality of the petitioner's arrest under the Criminal Procedure Code (V of 1898). The petitioner was arrested without a warrant in Islamabad Capital Territory and challenged the validity of this arrest, claiming it was unlawful. The Court examined the provisions of Sections 60 and 61, which govern the presentation of arrested individuals before a Magistrate and restrict the duration of detention without a warrant. The Court found that the petitioner was presented before the Magistrate within the required 24-hour period, and thus, there was no violation of the law. The High Court referenced several precedents to support its findings and ultimately dismissed the petition, underscoring the importance of adhering to legal protocols during arrests and remands. This case highlights key aspects of criminal procedure and the rights of individuals in custody, making it highly relevant for leg... |
| 1985 SLD 164, 1985 PTD 190 | Sales Tax Case No. 46 of 1973 , decided on 23.01.1984 | The case revolves around the interpretation of Section 4 of the Sales Tax Act, 1951, which provides exemptions for sales made to licensed manufacturers. The applicant, Arag Industries Ltd., contested a decision by the Income Tax Tribunal that denied them exemption despite selling cotton yarn to manufacturers who held valid licenses at the time of sale. The Sindh High Court analyzed the facts and previous case law, concluding that the exemption was rightly applicable. This case highlights the importance of understanding statutory provisions and the impact of license validity on tax exemptions. Keywords: Sales Tax Act, exemption, licensed manufacturers, Sindh High Court, tax law.... |
| 2004 SLD 3067, (2004) 271 ITR 553 | TAX CASE Nos. 28, 266 AND 270 OF 2000 , decided on 01.12.2003 | This case discusses the status of the Sri Aurobindo Ashram Harpegon Workshop Trust in relation to the Wealth-tax Act and Income-tax Act. The trust aimed to promote education and charitable activities, which led to its classification as a charitable trust. The key issue was whether the income generated from business activities disqualified it from this status. The court ruled that the trust's objectives were broad enough to encompass public utility and education, thereby affirming its charitable status. It highlighted that the mere generation of income does not negate the charitable purpose, and the Tribunal's earlier ruling was overturned. This case is significant for trusts aiming for tax exemptions under Indian law, as it clarifies the definitions of charitable purposes in the context of income generation.... |
| 1986 SLD 473, 1986 SCMR 456 | Civil Appeal No. 29 of 1983 , decided on 08.10.1984 | This case revolves around land settlement issues under the Displaced Persons (Land Settlement) Act of 1958, specifically concerning the transfer of a recalled excess area. The Supreme Court of Pakistan examined whether the appellant, Allah Rakha, had the rightful claim to a disputed area of land based on his possession and construction. The court found that the Deputy Settlement Commissioner failed to comply with previous directives, leading to an unjust denial of the appellant's entitlement. The ruling underscores the need for administrative bodies to follow judicial remand orders closely to uphold fairness in land distribution. This case is significant for individuals involved in land settlement disputes and highlights the legal recourse available under the Constitution of Pakistan. It serves as a precedent for future cases involving land rights and administrative law, emphasizing the importance of adhering to legal guidelines in property disputes. The decision is particularly releva... |
| 1987 SLD 3396, (1987) 167 ITR 774 | D-2741 of 2016 , decided on 01.01.1987 | In the landmark case of Aditya Minerals (P.) Ltd. v. Commissioner of Income Tax, the High Court addressed the crucial issue of whether lease payments made by the assessee for excavating manganese ore constituted capital or revenue expenditure. The court concluded that the lease payments were indeed capital in nature, emphasizing that the nature of the expenditure is determined by its purpose. The case underscores the importance of distinguishing between capital and revenue expenditures in tax law, particularly in the mining sector. This decision aligns with previous rulings that have established the principle that expenses related to acquiring enduring benefits for business operations are classified as capital expenditures. The ruling serves as a pivotal reference point for future cases involving similar facts, particularly in the context of mining leases and tax deductions.... |
| 2021 SLD 2144, 2021 PLJ 156 | C.P. No. 537 of 2017 , decided on 13.11.2019 | In the case of C.P. No. 537 of 2017, the Quetta High Court addressed the constitutionality of agreements made between landowners and government authorities concerning the filling of Class-IV employee positions based on land donations. The petitioners, BIBI MARYAM and others, contested their non-recommendation for appointments despite having donated land for educational institutions. The court ruled that any agreement allowing appointments based solely on private recommendations is unconstitutional and illegal, thereby upholding the principles of equality set forth in the Constitution of Pakistan. This case highlights critical issues related to public office integrity and employment rights, making it a significant ruling in administrative law and constitutional law in Pakistan. The decision reinforces that appointments in public service must be merit-based and not influenced by private agreements, ensuring fair access to employment opportunities for all citizens, particularly in light o... |
| 2016 SLD 271, 2016 PTD 518 | Suit No. 174 of 2004 , decided on 19.09.2014 | In the case of Suit No. 174 of 2004 before the Sindh High Court, the plaintiff, Mubishar Pesh Iman, sought a declaration and permanent injunction regarding the seizure of betel nuts by customs authorities. The plaintiff had purchased 50,000 kilograms of betel nuts, which were seized under the suspicion of smuggling. The court ruled that the plaintiff had legally purchased the goods, and the seizure was unjustified. The court's decision highlighted key legal principles regarding property rights under the Customs Act, Sales Tax Act, and Specific Relief Act. It also addressed the issue of damages for mental distress caused by the unlawful seizure. The judgment reinforces the necessity of due process and the protection of lawful property rights in customs enforcement actions.... |
| 2009 YLR 1531, 2007 PCr.LJ 342, PLD 2005 Lah. 631, 2000 PCr.LJ 902, 1992 PCr.LJ 2346, 2007 PCr.LJ 864 | Criminal Miscellaneous No. 661-B of 2011 , decided on 14.06.2011 | This case revolves around the granting of bail to Shabbir Hussain by the Lahore High Court in a matter involving serious allegations under the Penal Code concerning religious sentiments. The court's ruling underscores the importance of distinguishing between the processes of recording an FIR and judicial cognizance, particularly in cases that may be influenced by sectarian tensions. The decision reflects a broader legal principle concerning the rights of individuals accused under sensitive laws, emphasizing the need for rigorous examination of circumstances surrounding the case. The court referenced several precedents to establish the legal framework for the decision, asserting that the prosecution must adhere to lawful procedures when initiating cases of this nature. The ruling serves as a critical reference point for future cases involving similar legal provisions, reinforcing the judicial commitment to fair trial rights and the scrutiny of evidence in potentially inflammatory matter... |
| 1977 SLD 1227 = (1977) 108 ITR 111 | IT REFERENCE No. 23 OF 1975 , decided on 24.01.1977 | In the landmark case of Panipat Co-Operative Sugar Mills Ltd. v. Commissioner of Income tax, the Punjab and Haryana High Court addressed crucial issues surrounding business expenditure under the Income-tax Act, 1961. The case revolved around the assessee's claim for revenue expenditure based on contributions made for the metalling of kutcha roads leading to its sugar factory. The court analyzed the nature of the expenditure, distinguishing between capital and revenue expenses. It concluded that despite the improvements made to the roads, they did not constitute an enduring asset for the business but were necessary for operational efficiency. This case highlights the complexities of tax law and the importance of understanding the definitions and classifications of business expenditures. Keywords: Income-tax Act, revenue expenditure, capital expenditure, business efficiency, Punjab and Haryana High Court.... |
| 1989 SLD 1746, 1989 PLC 498 | Appeal No. 35 of 1988 , decided on 30.11.1988 | In the case of Muhammad Uris vs. Superintendent of Police, the Service Tribunal examined the misconduct allegations against the appellant, a police officer accused of corruption. The Tribunal found that Uris had demanded illegal gratification of Rs. 1,80,000 from two accused individuals in exchange for not arresting them. Despite being informed of the inquiry proceedings, Uris chose not to participate, which led to an ex parte decision against him. The Tribunal highlighted that the evidence against Uris was compelling, including testimonies from the accused who paid him the bribe. Ultimately, the Tribunal upheld the decision of his removal, emphasizing the importance of accountability in law enforcement. This case underscores the critical need for integrity within police ranks and the consequences of corruption. Key trending keywords include police misconduct, service tribunal, corruption in law enforcement, and accountability in public service.... |
| 2020 SLD 785, 2020 PCRLJ 594 | Criminal Appeal No. 385 of 2017 , decided on 14.11.2019 | This case revolves around the conviction of Syed Abid Gillani and Asif Mehmood Shah for the distribution of unregistered drugs under the Drugs Act, 1976. The Drug Inspector, Amber Noreen, conducted an inspection of their premises and seized a sample of Skysim Fort Syrup, suspected of containing unregistered allopathic ingredients. Despite the appellants' claims that the drug was herbal and did not require registration, the court found that they failed to provide sufficient evidence to support their defense. The High Court reiterated the importance of adhering to regulatory requirements in the pharmaceutical industry and the responsibilities of manufacturers to ensure their products are properly registered. The ruling emphasizes the legal framework surrounding drug regulation in Pakistan, underscoring the role of Drug Inspectors in enforcing compliance. The decision serves as a reminder for pharmaceutical companies about the significance of maintaining proper registration and adherence ... |
| 2006 SLD 3533, (2006) 282 ITR 263 | IT APPEAL Nos. 780, 784, 785, 786, 787, 788 AND 79 , decided on 05.05.2005 | The case revolves around the tax deduction obligations of HCL Info System Ltd. concerning allowances given to employees. During a survey, it was noted that the company did not deduct tax on conveyance allowance and leave travel allowance (LTA). The employer contended that they acted under a bona fide belief that these allowances were not taxable. The Assessing Officer estimated the tax shortfall but was challenged by the employer in front of the Commissioner of Income Tax (Appeals) and subsequently the Tribunal, which found in favor of the employer. The High Court confirmed that the employer's actions were reasonable and that the employees' declarations were sufficient for tax purposes. This case highlights the importance of employer-employee trust in tax matters, and the court's decision supports the notion that employers are not necessarily liable for employee tax compliance if they have no reason to doubt employee claims. The legal principles established in this case can be benefici... |
| 1953 SLD 58, 1953 PLD 126 | Second Appeal No. 260 of 1951 , decided on 27.11.1952 | This case revolves around the interpretation of the term 'occupied' as defined in section 59 of the Punjab Tenancy Act, 1887. The Lahore High Court examined the claims of Faiz Ali and others, who argued that they had inherited tenancy rights over a piece of land previously occupied by their common ancestor, Mughal. The judgment stressed the necessity of continuous occupation by the ancestor until death, thereby rejecting the plaintiffs' claim due to insufficient evidence of uninterrupted occupation. The case underscores the complexities involved in tenancy rights and the legal interpretations that can affect land ownership in Punjab. Keywords include Punjab Tenancy Act, occupancy rights, legal interpretations, land ownership, and inheritance claims.... |
| 2010 SLD 2826, 2010 SCMR 1425 | Civil Appeal No.381-L of 2009 , decided on 05.04.2010 | This case revolves around the interpretation of the Punjab Civil Services Pension Rules regarding voluntary retirement and the withdrawal of such requests. The Supreme Court of Pakistan examined whether an employee could retract a retirement application after utilizing leave preparatory to retirement. The Court emphasized the importance of adhering to established laws and procedures, highlighting that failure to do so undermines the integrity of service regulations. The judgment reinforces the principle that once a retirement option is exercised, it cannot be retracted without prior acceptance from the relevant authority. This case serves as a critical precedent for future employment and retirement disputes within the public sector, showcasing the judicial approach to administrative law and employee rights in Pakistan.... |
| 2001 SLD 1380, 2001 SCMR 731 | Civil Petitions for Leave to Appeal Nos.90-K and 9 , decided on 29.05.1997 | This case revolves around the legal disputes concerning the construction of multi-storeyed buildings in Karachi, where the petitioners alleged violations of the Karachi Building and Town Planning Regulations, 1979. The Supreme Court examined the interim orders and the validity of the construction against the backdrop of the approved building plans. The case highlights critical issues such as regulatory compliance, property rights, and the balance between development and legal adherence. The judges underscored the importance of timely resolutions in construction disputes to prevent complications arising from third-party interests. The ruling reinforces the significance of established building regulations and the legal procedures surrounding construction projects in urban areas, ensuring that developments align with community standards and regulations.... |
| 1998 SLD 1252 = 1998 PLD 291 | D-1443 of 1996 , decided on 12.07.1997 | In the case of Constitutional Petition No. D-1443 of 1996, the Sindh High Court addressed the legality of an oral gift made by the late Ghulam Muhammad Dadabhoy to his sons concerning property in Karachi. The court ruled that the Housing Society's refusal to record the gift was unlawful, as Muslim Personal Law allows for the disposal of property through oral gifts without registration. The court's decision underscored the importance of adhering to personal laws, particularly in matters of property transactions, and highlighted the need for local authorities to respect such legal frameworks. The ruling is significant as it clarifies the rights of Muslims regarding property gifts and reinforces their legal protections under Pakistani law. The case references several legal precedents, emphasizing the historical context of personal laws in Pakistan and their continued applicability. This decision serves as a critical reference for future cases involving property rights and personal law in ... |
| 2015 SLD 2328, 2015 PCRLJ 735 | Criminal Appeal No. 421-P of 2012 , decided on 10.10.2013 | In the case of 'Criminal Appeal No. 421-P of 2012', the Peshawar High Court dealt with a serious criminal matter involving charges of murder and kidnapping for ransom under the Penal Code. The court scrutinized the evidence presented by the prosecution, which was found to be inconsistent and unconvincing. Key points included the lack of eyewitness accounts of the crime, doubts surrounding the confession of the accused, and the absence of physical evidence linking the accused to the crime scene. The judges emphasized the principle that no one should be convicted without proof beyond a reasonable doubt. The ruling highlighted the importance of reliable evidence in criminal proceedings, reinforcing the notion that the benefit of doubt must always favor the accused, a cornerstone of the justice system. This case serves as a critical reminder of the standards required for criminal convictions and the necessity for thorough and credible evidence. Keywords: criminal appeal, murder case, Pesha... |
| 2009 SLD 1434, 2009 PLD 619 | Writ Petition No.15709 of 2004 , decided on 15.06.2009 | In the case of Writ Petition No.15709 of 2004, the Lahore High Court addressed the issue of vehicle registration and insurance requirements under the Provincial Motor Vehicles Ordinance of 1965. The petitioners, who were insurance companies, challenged directives that required the production of an insurance certificate at the time of first registration. The court clarified that while the law mandates vehicle insurance, the specific requirement for an insurance certificate during initial registration was not legally supported. The decision aimed to harmonize the provisions of the Motor Vehicles Ordinance with the Motor Vehicles Act, ensuring that vehicle owners comply with insurance laws without unnecessary hindrances during the registration process. This ruling is significant for both insurance companies and vehicle owners, as it outlines the legal framework for vehicle insurance compliance and registration procedures.... |
| 2015 SLD 133, 2015 PTD 1214 | 9/CU/IB of 2012 , decided on 17.07.2014 | In the case concerning the Customs and Excise Appellate Tribunal, the appellant Malik Aashiq Hussain contested the seizure of his Mitsubishi Pajero vehicle, which was found to have a cut and welded chassis. The case revolved around the applicability of the Customs Act, 1969, particularly sections relating to the seizure and confiscation of unlawfully imported vehicles. The tribunal concluded that the appellant could not provide evidence of lawful importation, leading to the vehicle's confiscation. The case highlights the importance of maintaining proper documentation and adherence to customs regulations to avoid penalties and confiscation. This decision is significant for understanding the enforcement of customs laws and the legal repercussions of non-compliance. Keywords: Customs Act, vehicle seizure, unlawful importation, confiscation, customs regulations.... |
| 2024 SLD 3333 | ITA NO. 3449/LB/2023 , decided on 03.10.2023 | This case revolves around an appeal filed by Mr. Muhammad Aslam Malik against the CIR, LTO, Lahore, concerning income tax assessments under the Income Tax Ordinance, 2001. The Appellate Tribunal Inland Revenue, Lahore, conducted a hearing on September 5, 2023, where both parties presented their arguments. The case primarily focused on sections 120(1) and 129(1) of the Income Tax Ordinance, emphasizing compliance and the legal obligations of taxpayers. The Tribunal's decision, delivered on October 3, 2023, reflects the ongoing challenges faced by taxpayers in navigating the complexities of tax law. The ruling not only addresses the appellant's concerns but also sets a significant precedent for future tax disputes, underlining the necessity for taxpayers to adhere to the provisions of the law. This case is crucial for tax practitioners and advocates as it delineates the legal landscape surrounding income tax regulations in Pakistan.... |
| 1998 SLD 1332, 1998 PLC 341 | Intra-Court Appeal No. 92 of 1991 in Writ Petition , decided on 22.10.1997 | This case revolves around the eligibility for appointment as Assistant Professors in the field of Urology, specifically under the Punjab Civil Servants Act (VIII of 1974). The Lahore High Court's ruling emphasized the importance of valid and credible experience in medical appointments, rejecting claims based on honorary positions and highlighting the procedural flaws in candidate selection. The case showcases the critical nature of adhering to established qualifications and the implications of oversight in the recruitment process. This decision reinforces the standards required for medical practitioners in government positions, ensuring that only qualified candidates are appointed. The ruling also reflects the legal framework governing civil servant appointments in Pakistan, making it a significant case in the realm of administrative law and public service regulations.... |
| 1966 SLD 92 = 1966 PLD 802 | Criminal Appeals Nos. 5-D and 6-D of 1966 and Civi | This case revolves around the appointments within the University of Dacca, where Dr. A. N. M. Mahmood challenged the legality of Dr. K. T. Hossain's appointment as a temporary Reader at a higher salary. The Supreme Court's ruling highlighted the importance of following proper legal procedures and emphasized that contempt proceedings should only be pursued when absolutely necessary. The decision also reinforced the principle that alternative remedies should be utilized before resorting to contempt, thereby ensuring that judicial processes are respected and maintained. The case is significant for its implications on administrative law within educational institutions and the judicial independence of lower courts. It underscores the need for clarity in the interpretation of court orders to avoid potential contempt issues, a critical aspect for legal practitioners. Keywords such as 'Supreme Court of Pakistan', 'judicial independence', 'administrative law', 'contempt of court', and 'legal pr... |
| 2017 SLD 918, 2017 PLJ 86 | I.C.A. No. 519 of 2015 , decided on 26.04.2016 | This case revolves around the resignation of Asjad Asad Wasi, a Programmer at Pakistan Railways, which he tendered on 25.01.2008 while his previous writ petition was pending. His resignation was accepted on 30.06.2008. The case was brought before the Islamabad High Court after his attempts to withdraw the resignation were rejected. The Court ruled that the resignation was valid and accepted, thus terminating his employment. The decision highlighted the importance of voluntary action in the resignation process, referencing various precedents to reinforce the legal framework regarding public servant resignations. The ruling serves as a significant reference for future cases concerning resignation and employment termination within governmental institutions.... |
| 1982 SLD 802, (1982) 133 ITR 13 | IT REFERENCE No. 56 OF 1974 , decided on 25.02.1981 | This case revolves around the interpretation of the Income-tax Act, 1961, specifically regarding the penalty for late filing of tax returns. The Delhi High Court examined the case of Bhagat Swarup Charanjit Singh & Co., which filed its return for the assessment year 1961-62 late, despite being within the time allowed under section 139(4). The court referenced several precedents, including CIT v. Kulu Valley Transport Co., to clarify the applicability of penalties under section 271(1)(a) for late submissions. It concluded that the previous rulings could not be interpreted to exempt the assessee from penalties associated with late filings. The ruling reinforces the importance of adhering to statutory deadlines and the legal consequences of failing to meet them. This case is significant for tax professionals and firms as it highlights the strict interpretations of tax laws and the consequences of non-compliance, providing a critical precedent for future tax-related litigations. Keywords s... |
| 1997 SLD 419, 1997 PLD 877 | Civil Appeal No.844 in Civil petition for leave to , decided on 08.07.1997 | In the case of Syed Shaukat Ali Bukhari vs. Secretary, National Assembly Secretariat, the Supreme Court of Pakistan addressed the issue of whether employees of the National Assembly Secretariat are considered civil servants. The case, stemming from a suspension and subsequent reinstatement of the petitioner, raised questions regarding the jurisdiction of the High Court and the applicability of Article 212 of the Constitution. The court's decision is significant as it could redefine the status of National Assembly employees in relation to civil service law, impacting recruitment and conditions of service rules. Legal representatives argued that the terms and conditions of service for these employees differ from those of traditional civil servants, referencing previous case law to support their claims. This case highlights the evolving interpretation of civil service status in Pakistan.... |
| 2018 SLD 807, 2018 PLJ 607 | Criminal Revision No. 785 of 2014 , decided on 12.12.2017 | This case revolves around a criminal revision challenging the decision of an Additional Sessions Judge in Lahore regarding a private complaint of homicide. The petitioner, Muhammad Boota, alleged that the trial court wrongfully declined to issue process against the accused in a case stemming from a violent incident resulting in the death of Farhan Ali, as reported by his brother Ghulam Abbas. The court's ruling highlighted critical aspects of criminal procedure, including the necessity for sufficient grounds based on credible evidence for the issuance of process. The distinction between cross and defense versions was particularly emphasized, with the court asserting that mere defense claims without solid backing cannot be equated with a cross version. The judgment ultimately upheld the trial court's decision, reinforcing the legal standards for initiating criminal proceedings. Keywords such as 'homicide', 'criminal procedure', and 'law enforcement' are relevant as they capture the esse... |
| 1976 SLD 308, 1976 SCMR 378 | Civil Petition for Special Leave to Appeal No. 124 , decided on 26.11.1975 | In the case of Syed YAQUB HUSSAIN NAQVI vs THE SETTLEMENT COMMISSIONER, the Supreme Court of Pakistan addressed a petition for special leave to appeal regarding a significant issue pertaining to the Constitution of Pakistan. The court emphasized the importance of adhering to procedural timelines, particularly in cases involving appeals. The petitioner's claim of financial hardship was insufficient to justify the inordinate delay in filing the appeal. This case underlines the critical nature of timely legal action and the consequences of failing to meet statutory deadlines. Keywords: Supreme Court of Pakistan, appeal, Constitution of Pakistan, legal representation, procedural law, judicial review.... |
| 2016 SLD 2420, 2016 SCMR 1551 | Civil Appeal No. 185 of 2015 , decided on 10.05.2016 | The case revolves around the election petition filed against Ch. Hamid Hameed, who was declared the returned candidate from NA-66-III City Sargodha during the 2013 General Elections. The petition alleged that he concealed his ownership in Koh-e-Noor Textile Cotton Mills in his nomination form. The Election Tribunal initially agreed, declaring his election void. However, upon appeal, the Supreme Court found that the appellant had not concealed any ownership, as he was merely an investor in a project to develop plots from the mill's land. The Court clarified that the appellant's investment did not equate to ownership, and thus the grounds for declaring his election void were invalid. This decision highlights the importance of correctly interpreting asset disclosures by candidates and clarifies the distinction between ownership and investment in electoral contexts. Keywords: election petition, asset concealment, investment in projects, Supreme Court of Pakistan, Koh-e-Noor Textile Cotton ... |
| 1979 SLD 83, 1979 PLD 44 | C.P.S.L.A. No. 513 of 1978 , decided on 02.11.1978 | In the case concerning the interpretation of constitutional provisions related to interim orders, the Supreme Court of Pakistan ruled on the validity and duration of such orders under Article 199. This case highlights significant constitutional law principles, particularly the doctrine of implied repeal and the necessity of harmonizing conflicting provisions. The court found that the interim orders issued by the High Court must adhere to the six-month limitation set forth in Article 2-A of the Laws (Continuance in Force) Order, 1977. The ruling reinforces the importance of precise statutory interpretation and the courts' role in ensuring that legislative intent is upheld. The decision has implications for future cases involving interim relief and the authority of the judiciary in matters of constitutional law.... |
| 2024 SLD 181 = 2024 PCRLJ 190 | Criminal (ATA) Appeals Nos. 66 and 71 of 2023 , decided on 03.05.2023 | In the case of Criminal (ATA) Appeals Nos. 66 and 71 of 2023, decided by the Balochistan High Court, the appellants were accused under the Anti Terrorism Act, 1997 and the Explosive Substances Act, 1908. The court emphasized the importance of upholding individual rights and the legal principle of 'benefit of doubt'. The court noted that despite the prosecution's claims, there was insufficient evidence to prove that the appellants were involved in terrorist activities. The decision highlighted the necessity for law enforcement agencies to adhere to legal procedures during investigations and the critical role of the judiciary in safeguarding the liberties of individuals, even those accused of serious crimes. This case serves as a reminder of the importance of due process and the presumption of innocence in criminal trials.... |
| 1994 SLD 1124, 1994 CLC 1894 | First Rent Appeal No. 685 of 1991 , decided on 24.12.1992 | In the case of Mst. SAEEDA BANO vs. Messrs SAIMA SILK FACTORY, the Sindh High Court addressed the complexities surrounding rent payment defaults under the Sindh Rented Premises Ordinance. The court examined whether the landlord's practice of collecting rent in lump sums constituted a valid basis for eviction. Key points included the lack of evidence from the landlord to refute the tenant's claims of irregular payment practices and the court's emphasis on the necessity for landlords to maintain consistent collection practices. This case highlights the importance of documentation and transparency in landlord-tenant relationships, particularly regarding rent obligations. The ruling reinforces tenants' rights in scenarios where landlords do not adhere to established payment protocols, ensuring that tenants are not unjustly evicted based on inconsistent practices. Keywords such as 'landlord-tenant rights', 'rent payment disputes', and 'Sindh Rented Premises Ordinance' are pertinent for lega... |
| 2004 SLD 1380, 2004 SCMR 1041 | Criminal Petition No. 438-L of 2003 , decided on 02.06.2003 | This case revolves around the Punjab Urban Immovable Property Tax Act, 1958, where the Supreme Court of Pakistan addressed the legality of a revisional order passed by the Additional Director General of Excise and Taxation regarding the property tax valuation of Messrs PACE PAKISTAN LIMITED. The court upheld the High Court's decision to direct the refund of excess property tax paid by the respondent, affirming the competence of the Additional Director General to issue such orders under section 10(2) of the Act. This case emphasizes the proper application of property tax laws and the procedural integrity in financial matters involving governmental authorities. Keywords include property tax, legal appeal, excise and taxation laws, Punjab government, and judicial review.... |
| 2020 SLD 2198, 2020 YLR 2018 | Criminal Appeal No. 267-J and Murder Reference No. , decided on 09.03.2020 | In the case of Muhammad Zahid, who was accused of strangling his mother, Mst. Manzooran Bibi, the court found significant flaws in the prosecution's case. The incident occurred on the night of January 21-22, 2015, but there were no eyewitnesses to the crime. Medical evidence presented during the trial indicated a lack of typical signs associated with strangulation, such as injuries to the hyoid bone or other marks of violence on the deceased. The court emphasized the importance of proving the case beyond a reasonable doubt, highlighting that mere admissions by the accused could not substitute for concrete evidence. The decision underscores the legal principle that an accused person must be acquitted if the prosecution fails to establish its case convincingly. This ruling reflects the judiciary's commitment to upholding justice and ensuring that capital punishment is not imposed without clear and irrefutable evidence.... |
| 2004 SLD 1345, 2004 PTD 122 | Writ Petitions Nos. 1722, 1882, 2386, 2908 and 244 , decided on 24.10.2003 | This case involves a series of writ petitions challenging the constitutionality of a provision in the Income Tax Ordinance, 1979, which imposed a precondition for filing appeals against tax assessments. The Lahore High Court found that the right of appeal is a substantive right that must be explicitly granted by law and cannot be restricted by unreasonable conditions. The court emphasized the necessity of ensuring that the right to appeal is accessible and not hindered by financial requirements that could prevent genuine grievances from being heard. The case references several important precedents regarding the nature of appeal rights under Islamic law, highlighting the court's commitment to aligning legal provisions with Islamic principles. This ruling reinforces the importance of protecting citizens' rights in tax matters and establishes a precedent for future cases involving the right to appeal in administrative decisions.... |
| 1992 SLD 612, 1992 PLC 40 | Appeal No. 677 of 1988 , decided on 26.05.1991 | In the case of Appeal No. 677 of 1988 heard by the Service Tribunal, Punjab, the court dealt with the issue of a civil servant's inclusion in a seniority list and the legality of his subsequent deconfirmation. The case revolved around the Punjab Service Tribunals Act (IX of 1974), particularly Section 4, which addresses civil service matters. The ruling clarified that the civil servant's appointment was specific to the Additional Commissioner Consolidation and highlighted the distinct roles of the appointing and competent authorities. The court's decision emphasized adherence to government instructions, leading to the dismissal of the appeal, which underscored the importance of lawful procedures in civil service appointments. This case serves as a reference point for understanding the legal frameworks governing civil service seniority and deconfirmation processes, reaffirming the necessity of proper authority and adherence to established guidelines.... |
| 2023 SLD 1885, 2023 PTD 1280, (2024) 129 TAX 16 | Civil Appeal No. 196-P of 2014 , decided on 30.05.2023 | The case revolves around the interpretation of bank guarantees within the framework of the Customs Act and the Constitution of Pakistan. The Supreme Court addressed the issue of whether the Appellant, Allied Bank Limited, could be compelled to honor a guarantee that had expired. The Court found that the guarantees constituted separate contracts not governed by the Customs Act, leading to a ruling that reinforced the autonomy of such financial instruments. This case is significant for legal practitioners as it clarifies the conditions under which guarantees can be enforced, emphasizing the importance of compliance with contractual terms. The decision has implications for banks, businesses, and legal counsel dealing with financial guarantees and customs regulations in Pakistan.... |
| 2002 SLD 1391, 2002 SCMR 1303, 2002 CLD 1464, 2002 PTCL 478 | Civil Petition No. 3978-L of 2001 , decided on 27.02.2001 | In the case of Rahim Jan vs. Securities Exchange Commission of Pakistan, the Supreme Court of Pakistan addressed the crucial issue of filing timelines under the Securities and Exchange Commission of Pakistan Act, 1997 and the Limitation Act, 1908. The court examined whether the delay in filing the appeal was justifiable. The petitioner, Rahim Jan, had knowledge of the Commission's order but failed to file the appeal within the stipulated sixty days, leading to the High Court's dismissal of the case as time-barred. The Supreme Court emphasized the importance of adhering to legal timelines and upheld the High Court's ruling, thereby reinforcing the significance of procedural compliance in legal proceedings. This case highlights the critical nature of timely legal actions and the implications of neglecting statutory deadlines. Legal practitioners must ensure adherence to such timelines to avoid adverse outcomes in litigation, particularly in cases involving regulatory bodies like the Secu... |
| 1983 SLD 865, (1983) 141 ITR 35 | TAX CASE No. 1219 OF 1977 , decided on 22.11.1982 | In the case of Commissioner of Income Tax v. Simpson & Co. Ltd., the Madras High Court addressed the eligibility for a higher rate of development rebate under section 33 of the Income-tax Act, 1961. The case revolved around the assessee's claim for development rebate on new machinery used for the construction of bus bodies. The court concluded that the machinery in question fell under the categories specified in the Fifth Schedule of the Income-tax Act, thus entitling the company to claim the higher rebate. The judgment highlighted the importance of accurately categorizing machinery and understanding the definitions within tax law, particularly in the context of manufacturing and construction. The ruling reinforced the notion that tax benefits must be available to entities utilizing machinery for the production of goods that contribute to the automotive industry, thereby supporting economic growth.... |
| 2024 SLD 5048, 2024 YLR 2391 | Criminal Misc. Bail Application No. 667-B of 2023 , decided on 12.01.2024 | This case revolves around a bail application filed by Zeeshan, a minor accused of narcotic possession under the Khyber Pakhtunkhwa Control of Narcotic Substances Act. The court highlighted the importance of juvenile rights, emphasizing that Zeeshan, being 16 years old, deserved bail despite the serious charges. The ruling underscored procedural integrity in criminal cases, pointing out the lack of timely evidence handling and the necessity of following legal protocols. Keywords such as 'juvenile justice', 'bail application', 'narcotics', and 'court decision' are critical to understanding this case's implications on juvenile rights and legal processes.... |
| 1991 SLD 974 = 1991 SCMR 458 | Criminal Petition for Leave to Appeal No. 4-Q of 1 , decided on 20.08.1990 | In the case concerning ZARDAD vs. THE STATE, the Supreme Court of Pakistan evaluated the conviction of the petitioner under the West Pakistan Arms Ordinance for possession of live bullets of a prohibited weapon. The court found that the evidence from police officers was credible and sufficient to uphold the conviction, stating that the characteristics of the bullets did not require expert verification. The court also addressed the petitioner's claims regarding language barriers and the absence of public witnesses, ultimately determining that these factors did not compromise the fairness of the trial. The decision emphasized the importance of credible testimony from law enforcement while maintaining that the absence of public witnesses does not invalidate the recovery of evidence. The court denied the petitioner's appeal and required him to serve his sentence, reinforcing the legal standards applicable in cases involving prohibited arms. This case highlights critical aspects of criminal... |
| 2016 SLD 2848 = 2016 PLC 787 | C.P. Nos. D-5251 of 2014, D-6600, D-6630, D-6675, , decided on 04.03.2016 | In this case, the Sindh High Court reviewed multiple constitutional petitions challenging the legality of advertisements for the appointment of key positions within the Sindh Boards of Education. The petitioners argued that their rights to complete their tenures were violated by the advertisements, which called for new applications for the positions of Chairman, Secretary, and Controller of Examinations. The court analyzed the relevant laws and regulations governing these appointments, emphasizing the necessity of a transparent and competitive selection process. Ultimately, the court upheld the authority's right to initiate a competitive process, dismissing the petitions on the grounds that the petitioners had no inherent right to promotion based on their interim roles. This case highlights the balance between administrative discretion and the need for meritocracy in public service appointments.... |
| 2004 SLD 1133, 2004 SCMR 1150 | Civil Petition No. 293 of 2003 , decided on 16.04.2003 | In the landmark case of Civil Petition No. 293 of 2003, the Supreme Court of Pakistan addressed critical issues surrounding the right of pre-emption under the North West Frontier Province Pre emption Act (XIV of 1950). The case arose from a dispute involving Mst. Maryam Jan's attempt to exercise her pre-emption rights over a property sold through Mutation No. 1001. The Supreme Court reaffirmed that judicial determinations regarding rights of pre-emption must be respected and cannot be overturned based on technicalities after significant delays. The court highlighted that improvements made by the vendees during the litigation process do not negate the established superior right of pre-emption, emphasizing the importance of adhering to legal protocols and timelines in property transactions. This ruling serves as a vital reference for future cases involving property rights and pre-emption laws, ensuring that established legal rights are upheld in the face of prolonged litigation.... |
| 1968 SLD 272 = (1968) 69 ITR 154 | IT REFERRED CASE No. 10 OF 1967 , decided on 23.09.1967 | In the case of Haji K. Assainar v. Commissioner of INCOME TAX, the Kerala High Court addressed the issue of whether certain payments made to an individual, 'M', could be classified as business expenditure under section 10(2)(xv) of the Income-tax Act, 1961. The court examined the qualifications and roles of 'M', who was found to lack the necessary experience and training to justify the high remuneration he received. The court concluded that the payments were not made for business purposes, thus disallowing the claim. This case highlights the importance of establishing that payments are made wholly and exclusively for business purposes to qualify for tax deductions. Keywords: Income-tax Act, business expenditure, tax deductions, remuneration, Kerala High Court.... |
| 1989 SLD 2455, 1989 PLC 860 | Appeals Nos. HYD-401 to 426 of 1986 , decided on 15.01.1989 | This case revolves around the obligations of employers under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968, specifically concerning the insurance of workmen. The Labour Appellate Tribunal addressed multiple appeals from an employer who had been convicted for failing to ensure that his workers were insured, as required by law. The Tribunal emphasized that both acts of commission and omission could lead to legal consequences under the Ordinance. The decision underscored the importance of compliance with industrial regulations and the responsibilities of employers to protect their workers. The ruling serves as a critical reminder of the legal frameworks in place to safeguard employee welfare in industrial settings.... |
| 1999 SLD 393, 1999 SCMR 1696 | Civil Petition for Leave to Appeal No.1000-L of 09 , decided on 08.04.1999 | This case revolves around a civil dispute regarding the partition of properties belonging to the deceased Bashir Ahmad Khan. Mst. Ume Kalsoom, the widow of the deceased, challenged a preliminary decree passed by the trial court, alleging fraudulent representation by the other legal heirs. The Supreme Court of Pakistan analyzed the circumstances and determined that the trial court had correctly dismissed Ume Kalsoom's application, finding no evidence of fraud or misrepresentation. The judgment underscored the importance of established legal processes in handling civil disputes, particularly in matters of inheritance and property rights. The decision emphasizes the necessity for clear and convincing evidence in claims of fraud within legal proceedings, particularly under the Civil Procedure Code. The outcome reflects a commitment to uphold the integrity of judicial decrees unless substantial grounds for revision are presented, reinforcing the authority of trial courts in determining the ... |
| 2023 SLD 6774 | Writ Petition No.1938 of 2023 | This case involves a writ petition filed by Rizwan Ali Sayal against the Federation of Pakistan and others, heard in the Lahore High Court, Rawalpindi Bench. The legal representation includes Mr. Tanveer Iqbal and Barrister Usama for the petitioner. The respondents are represented by Malik Muhammad Siddique Awan and Mr. Arshad Mahmood Malik. The case pertains to Article 199 of the Constitution of Pakistan, 1973, which grants the High Court the power to issue orders for the enforcement of fundamental rights. The hearing took place on September 19, 2023, and the citation for the case is 2023 SLD 6774. This case highlights the judicial process in Pakistan and the rights of individuals to seek redress through the High Court system. The legal framework under which this case was filed is significant for understanding how constitutional rights are protected in Pakistan. The involvement of multiple legal representatives indicates the complexity of the issues at hand, which may involve various ... |
| 2000 SLD 737, 2000 SCMR 184, 2000 SLD 1148 | Civil Appeal No.900 of 1998 , decided on 25.08.1999 | In the case of Civil Appeal No.900 of 1998, the Supreme Court of Pakistan addressed the issue of the sale of properties belonging to Karachi Cardiac and General Hospital (Pvt.) Limited. The Industrial Development Bank of Pakistan had filed an application for the recovery of loans, leading to the attachment and subsequent sale of the hospital's properties. The crux of the case revolved around whether the acceptance of bids for the properties was conducted fairly and legally, particularly concerning the notice given to interested parties. The Supreme Court found that the sale process was transparent, as multiple auction attempts had been made, all failing to attract competitive bids. The Court emphasized the importance of adhering to legal procedures while also recognizing that the appellants had complied with all requirements by depositing the agreed sale price. This decision reinforced the legal framework governing the enforcement of claims by banks, particularly under the Industrial D... |
| 1998 SLD 1208, 1998 PLD 249 | Writ Petition No. 2223 of 1997 , decided on 19.11.1997 | The case revolves around the petition filed by Dr. Muhammad Usman Awan against the District and Sessions Judge of Islamabad for allegedly banning his entry into the courtroom. The petitioner argued that as a citizen of Pakistan, he had the right to observe court proceedings. However, the court found that he was not a qualified lawyer and had no permission to represent any party. The ruling emphasized the importance of legal qualifications and the proper conduct expected within courtrooms. The decision highlighted the balance between public access to justice and the integrity of legal proceedings, ultimately reinforcing the need for adherence to legal standards. This case is significant for aspiring legal practitioners, emphasizing the boundaries of courtroom access and representation, as well as the implications of unauthorized legal practice. Keywords such as 'legal rights', 'courtroom access', 'legal representation', and 'fundamental rights' are crucial for understanding the broader ... |
| 2010 SLD 2167, 2010 PTD 948 | Custom Appeal No.K-731 of 2007 , decided on 10.12.2009 | In the Custom Appeal No.K-731 of 2007, the Appellate Tribunal addressed the powers granted under Section 194-B of the Customs Act (IV of 1969). This case revolved around the Tribunal's authority to manage appeals, emphasizing that dismissing an appeal for non-prosecution is not permissible without affording the parties a chance to present their case. The decision clarified the procedural rights of appellants and reinforced the importance of due process in appellate proceedings. The ruling highlighted the Tribunal's responsibilities to ensure fair hearings and uphold justice, ultimately restoring the appeal to its original status. This case is significant for its implications on administrative law and the procedural safeguards for appellants in customs matters.... |
| 1969 SLD 129, 1969 SCMR 31 | Criminal Miscellaneous No. 371 of 1967 | This case involves an appeal to the Peshawar High Court concerning the quashing of murder proceedings under Section 302 of the Penal Code. The petitioner, Mst. Lal Baha, contended that the High Court's decision to dismiss the case was unjustified, given the substantial evidence presented against the respondents, Abdul Samad and Taj Muhammad. The Supreme Court's intervention highlights key issues in criminal justice, particularly regarding the use of extraordinary jurisdiction and the proper standards for assessing evidence at preliminary stages. As the case progresses, it will address significant questions about legal standards for quashing criminal charges and the protection of individuals’ rights within the judicial system. This case is pivotal for understanding the procedural safeguards necessary in criminal law and the balance between judicial discretion and accountability.... |
| 2006 SLD 3229, (2006) 287 ITR 339 | ... | |
| 1987 SLD 179, 1987 SCMR 1758 | Criminal Petition Nos. 126 and 135 of 1984 , decided on 16.05.1987 | This case revolves around Criminal Petitions for Leave to Appeal filed by Mst. Irshad Begum and Anwarul Haq against a decision made by the Lahore High Court regarding a murder conviction under section 302 of the Penal Code. The Supreme Court of Pakistan, presided over by Justices Aslam Riaz Hussain, Javed Iqbal, and Saad Saood Jan, dismissed the petitions, stating that there was no case made out for re-appraisal of evidence. The case highlighted issues of witness credibility, as two key witnesses were closely related to the deceased. The court maintained that the original conviction and sentence were justified based on the evidence presented, which included eyewitness accounts and forensic evidence linking Anwarul Haq to the crime. The case emphasized the importance of corroboration of witness testimonies in criminal proceedings, particularly when the witnesses have familial ties to the victim. The final decision not only upheld the legal standards but also reaffirmed the judicial proc... |
| 1987 SLD 588, 1987 SCMR 1549 | Criminal Petition for Special Leave to Appeal No. , decided on 07.06.1987 | This case revolves around Bostan Khan's petition against the acquittal of Sultan Khan and others, highlighting the complexities of witness testimony amidst longstanding enmity. The Supreme Court emphasized the necessity of independent evidence in criminal cases, establishing a precedent for future cases where the credibility of witnesses may be questioned due to personal biases. The ruling reinforces the legal principle that mere testimony from interested parties is insufficient for a conviction without corroborative evidence, underscoring the importance of objective facts in the judicial process. This case is significant for lawyers and advocates navigating criminal law, particularly in matters of evidentiary standards and witness credibility.... |
| 2014 SLD 621, 2014 MLD 1350 | Constitutional Petition No. S-554 of 2011 , decided on 02.04.2014 | The case revolves around the dismissal of a review petition concerning the ejectment of a tenant from a rented premises. The Sindh High Court ruled that the review application was barred by time due to the significant delay in filing it. The court reiterated that review proceedings cannot serve as a re-hearing of the case and that a review can only be granted on substantial grounds, rather than on the basis of previously determined issues. This decision underscores the importance of adhering to procedural timelines and the limitations set forth by the law. The court's ruling is significant for landlords and tenants in rental disputes, emphasizing the necessity of timely action in legal proceedings. Keywords such as 'review petition', 'landlord', 'tenant rights', 'ejectment order', and 'legal procedure' are relevant in understanding the implications of this case.... |
| 1990 SLD 694, 1990 SCMR 566 | Jail Petition No. 60-R of 1985 , decided on 20.08.1989 | This case revolves around a violent incident that occurred on November 21, 1979, when Allah Ditta fatally attacked Asghar Ali with a Chhuri in his home. The prosecution established that Ditta, who had previously worked for the deceased, sought unpaid wages and subsequently engaged in a deadly conflict. The court's decision hinged on the credibility of witnesses and the absence of evidence supporting Ditta's self-defense claim. The Supreme Court upheld the lower courts' rulings, emphasizing the importance of reliable testimony and the evidentiary burden on the accused. Keywords: Supreme Court, Pakistan Penal Code, self-defense, murder conviction, eyewitness testimony, judicial review.... |
| 2000 SLD 1089, 2000 SCMR 1878, 2000 SLD 1503 | Civil Appeal No. 1268 of 1995 , decided on 10.06.1998 | This case revolves around the promotion of civil servants under the Civil Servants Act of 1973 and the Constitution of Pakistan. The Supreme Court of Pakistan addressed the appeal concerning the promotion of Syed Muhammad Ikram Shah, who was promoted on an acting charge basis. The case highlights the legal principles surrounding civil service promotions, the necessity of approval from the Finance Division, and the obligations of the department to apply consistent standards in promotion cases. The Court's ruling emphasizes the importance of fair treatment and non-discrimination, which are key components of civil service law. This case serves as a precedent for future cases regarding civil servant promotions and the necessary legal frameworks that govern them.... |
| 2010 SLD 2378 = 2010 CLC 1810 | D-2741 of 2010 , decided on 30.07.2010 | This case revolves around the legality of a concession agreement between TCP and PSA Gwadar regarding stevedoring services at Gwadar Port. The petitioners argued that TCP's actions excluded them from providing services due to an unlawful monopoly created by the concession. The court highlighted the necessity for TCP to engage in open competitive bidding as per the Public Procurement Rules, asserting that proprietary rights must not hinder fair competition. This ruling reinforces the principles of transparency and fairness in public procurement, aiming to ensure that all parties have equal opportunity to participate in public contracts, ultimately promoting economic efficiency and public interest. The case underscores the importance of regulatory compliance in procurement processes, particularly in high-stakes environments like port operations where multiple stakeholders are involved. The ruling also touches on broader themes of competition law and constitutional rights, making it a sig... |
| 1968 SLD 12 = 1968 PCRLJ 53 | Criminal Appeal No. 142 of 1963 , decided on 19.06.1967 | In the case of Ayesha Khatun and Khajamuddin, the Dacca High Court dealt with a serious charge of murder under the Pakistan Penal Code. The case revolved around the tragic death of Ayeruddin, who was poisoned with oleander, a potent toxic plant. The prosecution's case relied heavily on circumstantial evidence, which is often challenging to establish in court, but in this instance, it was compelling. Ayesha Khatun's actions before and after the death, including her attempt to escape and her confession to local villagers, played a crucial role in the court's decision. The court meticulously analyzed various aspects of the evidence, including the timeline of events and the relationships between the individuals involved. It highlighted the legal requirements for proving murder by poison, which necessitates establishing that the accused had access to the poison and the opportunity to administer it. The court found that Ayesha had both the means and the motive to commit the crime, as evidenc... |
| 1992 SLD 947, 1992 PLC 743 | 107(L) of 1985 , decided on 03.12.1991 | This case highlights critical issues in civil service employment, particularly regarding the finality of removal orders and the relevance of performance evaluations during periods of reinstatement based on temporary stay orders. The ruling emphasizes the importance of timely appeals in administrative matters. It sheds light on the procedural integrity of civil service regulations and the legal ramifications of adverse remarks against civil servants. The case serves as a precedent in understanding the balance between administrative authority and the rights of civil servants, especially in the context of reinstatement and evaluation of service conduct. Keywords include civil service, adverse remarks, reinstatement, administrative law, and appeal process.... |
| 1981 SLD 370, 1981 SCMR 642 | Criminal Petition No. K-28 of 1979 , decided on 01.05.1980 | In the case of Criminal Petition No. K-28 of 1979, the Supreme Court of Pakistan deliberated on a murder incident stemming from a trivial neighborhood dispute. The altercation escalated when Muhammad Farooq fatally stabbed Abdul Razzaq, leading to legal proceedings under the Penal Code. The court analyzed the circumstances of the incident, emphasizing the absence of premeditation and the spontaneous nature of the fight. The judgment highlighted the application of Exception IV to Section 300 of the Penal Code, which pertains to acts committed in the heat of passion during a sudden fight. The court ultimately differentiated the culpability of the accused, affirming that each individual is responsible only for their actions in such scenarios. This case underscores the legal principles surrounding self-defense, the concept of common intention, and the differentiation of liability in sudden altercations, making it significant in criminal law jurisprudence.... |
| 1977 SLD 1957, 1977 PLC 152 | Constitutional Petition No. 552 of 1974 , decided on 26.08.1975 | This case revolves around the conviction of Saeed Khan for his involvement in acts of intimidation against the management of United Carpets Limited, a situation arising from labor disputes. The Sindh High Court reviewed the evidence and upheld the conviction, emphasizing the importance of lawful conduct in industrial relations. The decision highlighted the implications of such actions on workplace dynamics and labor relations in Pakistan. The ruling also touched upon the procedural aspects of filing complaints under the Industrial Relations Ordinance, showcasing the legal framework governing industrial disputes. This case serves as a significant reference point for understanding the application of labor laws in Pakistan, particularly in matters of industrial disputes and the responsibilities of union representatives. Keywords: Industrial Relations, Labor Laws, Conviction, Sindh High Court, Pakistan, Workplace Intimidation, Legal Framework, Union Representation.... |
| 2020 SLD 496, 2020 PLC 195 | Civil Petitions Nos. 302, 579 and 580 of 2019 , decided on 27.11.2019 | This case involves Muhammad Jawed Hanif Khan, who sought bail from the Supreme Court of Pakistan while facing charges under the National Accountability Ordinance of 1999. The allegations stem from his tenure as Chairman of the Karachi Port Trust, where he allegedly facilitated the illegal appointment of 940 stipend employees, costing the public exchequer substantial funds. The case highlights the legal responsibilities of civil servants and the implications of following superiors' orders that may be void or illegal. The ruling underscores that bail can be granted based on the principle of consistency and the necessity for a speedy trial. The Supreme Court's decision reiterates the importance of maintaining independence among civil servants and the need for judicial scrutiny of prosecutorial claims. Key legal terms such as 'bail', 'corruption', and 'public exchequer' are pivotal in understanding the legal framework surrounding this case.... |
| 2023 SLD 487, 2023 PCRLJ 355 | Criminal Jail Appeal No. S-30 of 2014 , decided on 19.02.2021 | This case revolves around a criminal appeal concerning serious charges under the Penal Code, including Qatl-i-amd and rioting with deadly weapons. The Sindh High Court thoroughly assessed the evidence presented, emphasizing that the overall impressions and reliability of witness testimonies were paramount. The court dismissed the appeal against conviction, highlighting that prosecution witnesses, despite being relatives of the victims, were credible and had no motive to fabricate evidence. This case underscores the importance of comprehensive evidence evaluation in criminal proceedings, ensuring justice is served while considering the integrity of witness testimonies. Key trending legal keywords include 'criminal appeal', 'witness credibility', 'evidence assessment', and 'Penal Code violations'.... |
| 2018 SLD 824 | , decided on 26.09.2017 | This case revolves around the tax obligations of an unregistered service provider under the Punjab Sales Tax on Services Act, 2012. The appellant, M/s Amir Brothers, was assessed a tax liability of Rs. 5,849,296 for failing to register and remit sales tax for the taxable services provided from July 1, 2014, to June 30, 2016. The case highlights the critical responsibilities of service providers and withholding agents in tax compliance. The court confirmed the assessing officer's decision, emphasizing that unregistered persons are still liable for tax under the Act. This case serves as a crucial reference for understanding tax liabilities for service providers and the importance of compliance with tax regulations. Key legal concepts discussed include the definitions of registered persons, the duties of withholding agents, and the implications of providing services outside the jurisdiction. The decision reinforces the notion that tax obligations exist regardless of registration status, t... |
| 1999 SLD 1053, 1999 CLC 1771 | Regular Second Appeal No.825 of 1967 , decided on 17.10.1997 | In this landmark case adjudicated by the Lahore High Court, the legal principles surrounding bona fide purchasers under Section 41 of the Transfer of Property Act were scrutinized. The case involved a dispute over land ownership, following the death of Adam Jee. The court emphasized that for a purchaser to claim protection under Section 41, they must demonstrate due diligence in investigating the title of the property they are purchasing. The court determined that the appellants had rightful claims to the estate of Adam Jee, as the previous transactions were marred by lack of proper inquiry into the title. The judgment reinforced the necessity for potential buyers to conduct thorough inquiries beyond mere reliance on Revenue Records, thereby establishing a precedent for future property transactions. In conclusion, the Lahore High Court's ruling not only resolved the immediate dispute but also clarified the legal obligations of purchasers in property transactions, making it a significan... |
| 2007 SLD 3107, 2007 PLJ 743 | W.P. No. 7527 of 2006 , decided on 31.10.2006 | In the case of W.P. No. 7527 of 2006, decided by the Lahore High Court, the petitioner Amir Abdullah Khan challenged the legality of an order passed by the Additional Sessions Judge, Mianwali, which denied his application for acquittal in a case of alleged illegal dispossession under the Illegal Dispossession Act, 2005. The court examined the jurisdiction of the Additional Sessions Judge and determined that he held the same authority as a Sessions Judge under the relevant laws. The court dismissed the petition, stating that the claims made by the petitioner lacked legal validity and did not warrant interference in the decision of the lower court. The ruling underscored the importance of adhering to legal definitions and the applicability of established laws in matters of dispossession and criminal proceedings. Overall, the decision highlighted the court's commitment to upholding the rule of law and protecting the rights of property owners against unlawful dispossession.... |
| 2008 SLD 2715 = 2008 PLD 361 | Constitutional Petition No. 504 and C.M.A. No. 339 , decided on 05.03.2008 | In the case before the Sindh High Court, the petitioners, Haji Ibrahim and others, challenged a lower court's decision regarding their claim for eviction of their tenant, HABIB BANK LTD., based on personal bona fide need. The landlords argued that they required the premises for their sons' business, but the court found that they had previously waived this need by entering into a supplementary lease agreement. The court ruled that the landlords did not provide sufficient evidence to support their claim of personal need, emphasizing the need for genuine and convincing proof in such cases. This ruling highlighted the complexities involved in landlord-tenant disputes, particularly concerning the interpretation of lease agreements and the burden of proof required to establish bona fide needs under the Sindh Rented Premises Ordinance. The case reinforces the legal principle that landlords must demonstrate a legitimate personal requirement for their property to succeed in eviction proceedings... |
| 2006 SLD 3289, (2006) 287 ITR 155 | This case revolves around the conflict between the Commissioner of Income Tax and the Sri Ram Memorial Education Promotion Society. The Allahabad High Court, presided over by Justices Pradeep Kant and R.P. Yadav, evaluated the legal arguments presented by both parties. The court's deliberation focused on the interpretation of income tax regulations as they pertain to educational institutions. The ruling is significant for tax law practitioners and educational societies, as it delineates the obligations and rights of such entities under the Income Tax Act. The decision aims to provide a comprehensive understanding of how tax laws apply to non-profit educational organizations, ensuring that they are not unduly burdened while also fulfilling their tax obligations. Overall, this case is crucial for those involved in tax law and educational policy, making it a landmark decision in its field.... | |
| 2017 SLD 1403, 2017 PTCL 831, 2018 PTD 2400 | CA. No. 232/LB/2016 , decided on 04.04.2017 | In the case of CA. No. 232/LB/2016 decided by the Customs Appellate Tribunal on April 4, 2017, the Tribunal addressed an appeal regarding the seizure of a Hino Truck under the Customs Act, 1969. The case stemmed from the interception of the truck by Customs authorities, which found the chassis number suspicious and lacking documentation for lawful import. The Tribunal reviewed evidence from both sides, including a forensic report that failed to conclusively prove tampering of the chassis number. The Tribunal ruled in favor of the respondent, determining that the prosecution did not meet the burden of proof required to establish the vehicle as smuggled. The judgment highlighted the importance of proper documentation and the standards of proof in customs law, emphasizing that the prosecution must provide clear evidence to support allegations of smuggling. This case is significant for its interpretation of the burden of proof in customs offenses and the legal standards applied when assess... |
| 1990 SLD 697, 1990 SCMR 571 | Criminal Petition for Special Leave to Appeal No. , decided on 18.09.1989 | This case involves a criminal petition for special leave to appeal concerning the conviction of UMERZAD and others for the murder of two individuals, Badiuz-Zaman and Zar Khan, under sections 302 and 34 of the Penal Code. The incident occurred on December 29, 1971, and following a series of trials, the petitioners were convicted by the Sessions Judge and later by the High Court. The evidence presented by eye-witnesses was critical in establishing the guilt of the petitioners, despite their challenges regarding the credibility of these witnesses based on familial ties to the deceased. The Supreme Court ultimately found that the prosecution had met its burden of proof and upheld the previous rulings, dismissing the petitioners' appeal. This case highlights the importance of corroborative evidence in criminal proceedings and the scrutiny applied by higher courts in reviewing lower court decisions.... |
| 1968 SLD 273, (1968) 67 ITR 45 | WRIT PETITION Nos. 914 OF 1963 , decided on 18.01.1967 | In the case of S.V.P.N. Sithambara Nadar Sons v. Commissioner of Income Tax, the Madras High Court dealt with the interpretation of tax provisions related to income tax and excess profits tax. The primary issue revolved around the entitlement of the petitioner to interest on tax refunds that arose from a reference to the High Court concerning a specific assessment year. The court ruled that the interest was only applicable to the refund amount for that assessment year, dismissing claims for interest on refunds for other accounting periods. This case emphasizes the rigid interpretation of tax laws regarding assessment years and the conditions under which refunds and interest are applicable, making it a significant reference point in tax law jurisprudence. Keywords such as 'Income Tax Refunds', 'Tax Law', 'Madras High Court', and 'Excess Profits Tax' make this case relevant for legal practitioners and tax professionals seeking to understand the nuances of tax assessments and refunds.... |
| 1984 SLD 362, 1984 PLD 234 | Civil Revision No. 631-D of 1982 , decided on 23.11.1983 | In the case of Chuhar v. Mst. Ghulam Fatima, the Lahore High Court addressed crucial issues regarding the validity of marriage and the legitimacy of a child in the context of Muslim Family Laws. The case revolved around the petitioner, Chuhar, claiming that the respondents, Mst. Ghulam Fatima and her son, were not legally recognized as heirs of the deceased, Jagga. The court analyzed evidence related to the marriage and subsequent legitimacy of the child, placing a heavy onus on the petitioner to prove any claims of invalidity. The judgment highlighted the necessity for clear and convincing evidence in family law disputes, particularly surrounding marriage validity and child legitimacy, which are significant in Islamic law. The court's decision reinforced the legal standing of Mst. Ghulam Fatima and her son, confirming their rights as heirs, while also referencing several precedential cases to support its ruling. This case illustrates the complexities involved in family law and the cri... |
| 2005 SLD 1907, 2005 PLD 411 | Criminal Appeal No. 32 of 2002 , decided on 26.12.2002 | In the case of Ghulam Shabbir vs. The State, the Sindh High Court examined the appeal against the conviction of Ghulam Shabbir under section 302(b) of the Penal Code. The case revolved around the murder of Hamzo, where the prosecution's evidence was critically analyzed. Key issues included the lack of proof regarding the recovery of the crime weapon, the belated confessional statement from the accused, and inconsistencies in witness testimonies, particularly from the complainant. The court emphasized the necessity of credible and consistent evidence to uphold a conviction. The outcome of the appeal highlighted the importance of due process and the presumption of innocence, ultimately leading to the acquittal of the accused. This case reinforces the legal principles surrounding evidentiary standards in criminal proceedings, particularly in murder cases, which are often complex and require meticulous scrutiny of all available evidence. Keywords such as 'murder case appeal', 'Sindh High C... |
| 2002 SLD 3063, (2002) 259 ITR 58 | N/A , decided on 01.01.2002 | This case revolves around the interpretation of Section 54E of the Income-tax Act, 1961, particularly the newly inserted sub-section (1C) which restricted capital gains tax exemptions based on the date of advance receipt. The petitioner argued that this created two classes of assessees and violated Article 14 of the Constitution. The court upheld the constitutionality of the law, stating that the legislative intent was clear and aimed at protecting those who had received advances before the budget announcement. The ruling emphasized the importance of legislative discretion in tax matters, reinforcing the principle that tax laws can be structured to address specific fiscal policies. Keywords: Income-tax Act, capital gains tax, constitutional law, Delhi High Court, Article 14.... |
| 2014 SLD 88, 2014 PLD 334 | C.P.No. D-3161, D-3162, D-3177 of 2013 , decided on 06.02.2014 | The case involves a challenge to the references filed by the National Accountability Bureau (NAB) against the petitioners. The primary legal issue was whether the references were validly filed in the absence of a Chairman NAB. The Sindh High Court ruled that the references could proceed as the authority delegated by the Chairman NAB remained effective until revoked. The court underscored the critical role of the Chairman in appraising evidence before any legal proceedings are initiated under the National Accountability Ordinance, 1999. This ruling is significant in understanding the procedural safeguards in accountability cases and the delegation of powers within NAB. The decision also reiterates the importance of the statutory framework governing accountability proceedings, ensuring that due process is upheld while maintaining the integrity of the judicial process. The court's decision to confirm bail reflects a balanced approach to the rights of the accused while ensuring compliance ... |
| 1982 SLD 1094 = (1982) 136 ITR 414 | IT REFERENCE NO. 121 OF 1972 | The case revolves around the assessment of a fixed deposit made by Sukhdayal Rambilas, which was claimed to be personal. The Bombay High Court addressed the implications of Benami transactions under Section 143 of the Income-tax Act, 1961. The court highlighted the importance of establishing a direct connection between the funds and the claimed owner. The ruling concluded that the funds in question belonged to the assessee-firm, not Sukhdayal Rambilas, reinforcing the legal principle that the burden of proof lies with the party asserting ownership. This case serves as a critical reference for understanding ownership in financial transactions and the complexities involved in Benami transactions.... |
| 2002 SLD 1256, 2002 SCMR 813 | Civil Appeals Nos. 483 and 484 of 1994 , decided on 22.01.2002 | This case revolves around the allotment of evacuee agricultural land as per the West Pakistan Rehabilitation and Settlement Scheme, 1956. The Supreme Court of Pakistan examined the legality of previous decisions regarding the allotment process and emphasized the importance of adhering to established guidelines. The Court found that the High Court acted within its jurisdiction and properly remanded the case for re-evaluation by the Notified Officer. The decision reinforces the principles of fairness and legal compliance in land allotments, considering the historical context and the need for finality in such long-standing disputes. The ruling is significant for understanding the application of constitutional principles in land rehabilitation cases, making it a key reference in legal discussions surrounding property rights and administrative justice.... |
| 1963 SLD 174 = (1963) 47 ITR 169 | IT REFERENCE No. 5 OF 1961 , decided on 28.08.1961 | This case revolves around Hukumchand Mills Ltd. and the income tax assessments made by the Commissioner of Income Tax regarding profits from sales to the Government of India. The primary legal consideration was whether the profits from these sales were correctly determined under the Income Tax Act, specifically rule 33, which governs the computation of profits for tax purposes. The court examined the factual background, including the nature of the sales, the role of intermediaries, and the jurisdictional implications of the transactions. The ruling underscored the importance of maintaining accurate and detailed financial records to substantiate claims about profit margins and tax liabilities. The court's decision not only affirmed the Tribunal's findings but also provided clarity on the criteria for determining the taxability of profits based on geographical jurisdiction, thus impacting future tax assessments and corporate accounting practices.... |
| 1953 SLD 96, 1953 PLD 57 | Criminal Appeal No. 251 of 1952 , decided on 13.11.1952 | In the case of Mst. Hussain Fatima vs. The Crown, the Lahore High Court addressed the complexities of a murder conspiracy involving the appellant and several accomplices. The appellant was convicted of conspiring to murder her husband, Walayat Shah, and was sentenced to transportation for life. The case hinged on the admissibility of her statements made before the Committing Magistrate, which were later retracted. The court emphasized that despite the retraction, there was substantial corroborative evidence, including medical findings and witness testimonies, establishing her guilt. The decision underscores the legal principles surrounding confessions and the importance of corroboration in criminal proceedings, particularly in cases of conspiracy to commit murder. This case serves as a significant reference for future legal considerations regarding the treatment of approver statements and the sufficiency of evidence in murder trials.... |
| 2006 SLD 3812, 2006 YLR 1563 | Criminal Miscellaneous No. 4672-B of 2005 , decided on 04.07.2005 | In this case, Muhammad Khan was denied post-arrest bail in a criminal matter involving minor injuries inflicted during an altercation. The Lahore High Court highlighted several factors that warranted the granting of bail, including the nature of the injuries, the unexplained delay in filing the FIR, and the Investigating Officer's findings that questioned the prosecution's case. The court emphasized the principle of consistency in granting bail, especially since co-accused had already been released. This decision reflects the principles of justice and fairness in the bail process, ensuring that the rights of the accused are upheld while balancing the interests of justice. Keywords: bail, criminal law, Lahore High Court, FIR delay, Investigating Officer, minor injuries.... |
| 1999 SLD 570, 1999 SCMR 2697 | Civil Appeal No. 1 of 1995 , decided on 23.02.1999 | This case revolves around the appeal against the decision of the Lahore High Court which had annulled the Federal Land Commission's order declaring certain land transactions void. The primary issue was whether the Federal Land Commission could exercise suo motu power to review and overturn findings of fact made by subordinate authorities under the Land Reforms Regulation, 1972. The Supreme Court held that such powers were valid and that the Commission had acted within its jurisdiction. The case highlights important aspects of land reform laws in Pakistan and the legal principles surrounding land ownership and transactions. The decision underscores the importance of lawful authority and procedural correctness in administrative decisions affecting land ownership. Keywords: land reforms, Supreme Court of Pakistan, agricultural land, land ownership, suo motu jurisdiction.... |
| 1991 SLD 1653, (1991) 189 ITR 730 | This case revolves around the interpretation of tax deductions applicable under sections 80L and 80M of the Income-tax Act, 1961, in relation to the computation of chargeable profits under the Companies (Profits) Surtax Act, 1964. The Allahabad High Court was tasked with deciding whether the entire gross dividend received should be included in taxable income or if only the net dividend, after applying allowable deductions, should be considered. The court ultimately upheld the Supreme Court's ruling in Distributors (Baroda) (P.) Ltd. v. Union of India, emphasizing that only net dividends are deductible. Such cases highlight the critical nuances of tax law and the importance of adhering to established judicial precedents. Tax professionals must remain abreast of these decisions as they can significantly impact tax liability calculations for corporations. Key terms relevant to this case include 'chargeable profits', 'tax deductions', 'Income-tax Act', and 'Companies Surtax Act'.... | |
| 1970 SLD 581, (1970) 77 ITR 354 | CIVIL APPEAL Nos. 2321 TO 2324 OF 1966 , decided on 29.04.1970 | This case revolves around the interpretation of sections 15C and 80K of the Income-tax Act, where the Supreme Court addressed the tax implications for shareholders receiving dividends from companies with no taxable profits. The ruling clarified the relationship between business profits and taxable profits, establishing that exemptions for shareholders are only valid if the company qualifies for tax exemptions. This landmark decision emphasizes the need for companies to demonstrate taxable income to allow shareholders to benefit from tax exemptions on dividends. The ruling is significant for understanding tax liabilities related to dividends and corporate profits, particularly for new industrial undertakings seeking exemptions under the Income-tax Act. Keywords such as 'tax exemption', 'dividend taxation', 'Income-tax Act', and 'shareholder rights' are crucial for SEO optimization.... |
| 2006 SLD 112, 2006 PTD 1481, (2006) 93 TAX 61 | I.T.As. Nos. 5660/LB of 2003 and 2130/LB of 2005 , decided on 05.01.2006 | The case revolves around the appeals filed by an advocate concerning income tax assessments related to various expenses claimed in the Profit and Loss account. The Income Tax Appellate Tribunal examined the validity of add-backs made by the Assessing Officer, particularly concerning telephone expenses and depreciation of a vehicle. The Tribunal allowed a substantial percentage of the telephone expenses due to their professional relevance, while clarifying the nature of capital expenditures. The decision also highlighted the importance of distinguishing between personal and professional use of assets when calculating depreciation. This ruling serves as a significant reference for advocates and taxpayers navigating similar tax assessments, emphasizing the necessity for clear evidence and justification when claiming deductions. The Tribunal ultimately ruled in favor of the taxpayer, reinforcing principles that protect against overreach by tax authorities. This case is critical for underst... |
| 2006 SLD 2023, 2006 CLC 514 | Writ Petition No.8455 of 1996 , decided on 16.11.2005 | In the case of Writ Petition No.8455 of 1996, the Lahore High Court dealt with a dispute involving arbitration under the Arbitration Act (X of 1940). The case revolved around the contention that the Additional District Judge's order cancelling the appointment of Arbitrators was unlawful. The Court clarified that a written application was not mandatory for arbitration references, as the parties had made signed statements indicating their intent to arbitrate. The Court's ruling emphasized the importance of respecting the parties' agreement to resolve disputes through arbitration, highlighting that minor procedural defects should not invalidate their choice. This decision underlines the principles of arbitration law and the importance of upholding parties' rights in dispute resolution. Keywords such as 'Arbitration Act', 'dispute resolution', 'Lahore High Court', and 'legal proceedings' are pivotal for understanding the significance of this case.... |
| 1985 SLD 603, 1985 SCMR 872 | Civil Petition No.1323 of 1980 , decided on 21.08.1979 | This case revolves around the allotment of land in Pakistan, highlighting procedural fairness in administrative decisions. The Supreme Court addressed the issues surrounding the allotment process under the Constitution of Pakistan and the Displaced Persons (Land Settlement) Act. The ruling emphasized that both parties were equally entitled to the land, and the lack of objection during the initial allotment does not negate the need for proper notice and fair treatment. This case serves as a crucial reference point for similar land disputes and administrative procedures. Keywords: land allotment, administrative law, Pakistan, Supreme Court, constitutional rights, displaced persons, procedural fairness, land distribution.... |
| 2013 SLD 14, (2013) 107 TAX 29 | W.P. No.2412/2009 , decided on 12.04.2012 | In the case of Pakistan Tobacco Company Ltd. v. Addl. Commissioner (Unit-II), the Islamabad High Court addressed the legality of Show Cause Notices issued under the Income Tax Ordinance, 2001. The petitioners contended that the Additional Commissioner lacked authority to amend assessment orders originally passed by the Commissioner. The court clarified that while the Commissioner could delegate certain powers, the exercise of such authority must adhere to procedural safeguards established in the law. The court's decision underscored the importance of exhausting available remedies within the tax framework before seeking judicial intervention. This case highlights issues of administrative authority, the scope of constitutional jurisdiction, and provides a precedent for future tax-related disputes. Key terms include 'Income Tax Ordinance', 'assessment orders', 'constitutional jurisdiction', and 'delegation of powers'.... |
| 1958 SLD 81, 1958 PLD 871 | Criminal Appeal No. 294 of 1958 , decided on 04.06.1958 | In this significant case from 1958, the Lahore High Court addressed serious charges involving unlawful assembly and grievous bodily harm. The case revolved around the events of December 31, 1956, when a group of accused allegedly attempted to forcibly take possession of shops owned by the deceased, Seth Miraj Din. The Court meticulously analyzed the evidence presented, including witness testimonies and medical reports, to establish the sequence of events leading to the tragic outcome. The legal principles surrounding the Criminal Procedure Code and the Pakistan Penal Code were central to the Court's reasoning. The judgment highlighted the importance of lawful possession and the consequences of mob actions in civil disputes. The outcome reaffirmed the judiciary's role in upholding justice while navigating the complexities of criminal law, making it a landmark decision in the realm of criminal jurisprudence.... |