Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1984 SLD 773, 1984 SCMR 1079 | Criminal Petition for Special Leave to Appeal No. , decided on 12.11.1983 | This case revolves around the Supreme Court of Pakistan's decision concerning the refusal of the Peshawar High Court to enhance a sentence related to sections 427, 434, and 447 of the Penal Code. The petitioners challenged this refusal, seeking a review of the High Court's sentencing decision. The Supreme Court, after thorough consideration of the arguments presented by the petitioners' advocates, concluded that there was no adequate ground for interference with the High Court's ruling. The case highlights the principles of legal review and the standards for enhancing sentences within the framework of the Constitution of Pakistan. Key issues included the interpretation of legal provisions and the assessment of the High Court's discretion in sentencing. The ruling reinforces the authority of the High Court's decisions unless clear legal infirmities are demonstrated. This case is significant for understanding the appellate process and the application of criminal law in Pakistan.... |
| 1971 SLD 116, 1971 PLD 857 | Criminal Appeal No. 2-D of 1969 , decided on 19.02.1971 | This case revolves around a criminal appeal concerning the interpretation of key sections of the Criminal Procedure Code and the Constitution of Pakistan. The Supreme Court examined whether the High Court had correctly interpreted section 211, which mandates that an accused must provide a list of witnesses for their defense. The case highlights the balance between procedural compliance and the actual impact of such compliance on the rights of the accused. The ruling clarifies that while compliance with procedural mandates is crucial, failure to adhere to such protocols does not necessarily lead to the quashing of proceedings unless it can be shown that the accused was prejudiced. The court's decision ultimately reinforces the importance of ensuring that defendants have the opportunity to present their defense while also allowing for some flexibility in procedural adherence when no harm is demonstrated. This case is significant for legal practitioners as it sets a precedent for similar ... |
| 1992 SLD 1377 = (1992) 193 ITR 744 | This case revolves around the interpretation of the Income-tax Act, 1961, particularly focusing on the classification of tyre-cord as an automobile ancillary under the Fifth Schedule. The Bombay High Court upheld the Tribunal's decision, affirming that the tyre-cord indeed qualifies as an automobile ancillary, thus validating the Tribunal's assessment that no referable question of law arose from its order. Furthermore, the High Court supported the Tribunal's stance on brokerage payments, emphasizing that while the revenue challenged the excessiveness of the brokerage, they did not dispute its genuineness. The ruling highlighted the discretion of businesses in managing their operations and the normalcy of brokerage payments in commercial practices. The case cites the precedent set in CIT v. Nirlon Synthetic Fibres & Chemicals Ltd. [1981] 130 ITR 14 (SC). Keywords: Income-tax Act, tyre-cord, automobile ancillary, brokerage, Bombay High Court, Tribunal, commercial practices, legal interpr... | |
| 2013 SLD 175 | I.T.A. No.1347/LB/2011 , decided on 25.10.2012 | This case revolves around the enforcement of tax regulations under the Income Tax Ordinance, 2001, particularly focusing on sections 182 and 165. The appellant, M/s. Shahab Dyeing and Printing (Pvt.) Ltd., challenged a penalty imposed for not filing a withholding statement as mandated. The Tribunal evaluated the arguments of the appellant, asserting that the filing requirement exists even in the absence of tax deductions or collections. With references to prior rulings under a different legal framework, it was concluded that the current law provides clear directives that must be complied with. This case highlights the importance of adherence to tax obligations and the judicial interpretation of tax laws. Key terms include 'Income Tax Ordinance', 'withholding tax', 'penalty', and 'tax compliance', which are essential for understanding the implications of this ruling.... |
| 2004 SLD 1241, 2004 SCMR 1574 | Civil Petition No. 673-L of 2003 , decided on 13.05.2003 | This case revolves around a dispute regarding the recovery of dower amount following an ex parte decree issued by a Family Court. The petitioner, Muhammad Iqbal, sought to set aside the decree on the grounds of misunderstanding regarding the status of two pending suits. The Supreme Court of Pakistan evaluated the arguments presented, including the lack of a formal consolidation order for the suits, the differing hearing dates, and the authenticity of the Nikahnama presented by the petitioner. Ultimately, the Court upheld the lower court's decisions, emphasizing the necessity of procedural propriety and the importance of documented evidence in family law cases. This case underscores the challenges faced in family law litigation and highlights the significance of proper legal representation and due process in judicial proceedings. The decision serves as a precedent in cases involving dower recovery and ex parte decrees, shedding light on the critical aspects of family law in Pakistan.... |
| 1998 SLD 1218, 1998 PLD 52 | Civil Revision No. 38 of 1993 , decided on 25.07.1997 | In this landmark case, KHANZADA INAMULLAH KHAN sought the enforcement of an oral agreement concerning the sale and possession of agricultural land. The petitioner argued that he had been in exclusive possession of the land since 1964, having made substantial improvements and incurred costs for its cultivation. The court examined the evidence, including witness statements corroborating the agreement and the petitioner's long-standing possession. The ruling highlighted the importance of the Qanun e Shahadat and the Transfer of Property Act in establishing the validity of the agreement. Ultimately, the court ruled in favor of the petitioner, emphasizing the enforceability of agreements made under Pakistani law. This case sets a significant precedent for property rights and the enforcement of oral agreements in Pakistan, ensuring that rightful owners maintain their claims against unlawful interference.... |
| 2008 SLD 673, 2008 CLC 293 | C.M. No.223 of 2004 in Civil Revision No.1108 of 2 , decided on 28.11.2007 | This case revolves around a dispute over the ownership of land following the death of the last male owner, Baja. The petitioners, who are relatives of Baja, contested the validity of a sale mutation that the respondent claimed was made in his favor by Baja. The court examined the evidence, including testimonies presented at the trial, and noted that the widow of the deceased supported the respondent's claims regarding the sale. The court ultimately determined that the evidence did not substantiate the petitioners' allegations against the validity of the sale, leading to the dismissal of the civil revision. This case highlights the importance of proper documentation and evidence in property disputes, especially concerning mutations and sales. The ruling emphasizes the court's role in interpreting the evidence presented and the weight of testimonies, particularly when they contradict the witness's interests. Key legal principles from the Civil Procedure Code and the Specific Relief Act w... |
| 2019 SLD 3172 = 2019 YLR 2911 | Criminal Appeals Nos. 188, 193, 198, 199 and 202 o , decided on 11.05.2018 | The case involves multiple criminal appeals against convictions related to land fraud and corruption. The appellants were accused of colluding with revenue officials to illegally transfer land ownership through forged documents. The Sindh High Court ultimately found that the prosecution failed to present credible evidence linking the appellants to the alleged crimes. The court highlighted the importance of the benefit of doubt in criminal law, ruling that the absence of direct evidence against the appellants warranted their acquittal. This case underscores the legal complexities surrounding land disputes and the application of corruption laws in Pakistan, particularly concerning the roles of public officials and private individuals in property transactions.... |
| 2010 SLD 1182, 2010 PLJ 611 | W.P. No. 1419 of 2008 , decided on 16.07.2009 | This case revolves around the legal interpretations of the Pakistan Air Force Act, 1953, particularly Section 121(2) concerning the trial of individuals who cease to be subject to the Act. The petitioner, a former Wing Commander in the Pakistan Air Force, was charged with offences committed during his service. The court evaluated whether the trial was valid given the timeline of his reversion to the Pakistan Army. The decision emphasized the importance of timely trials under military law and clarified the conditions under which a person can be tried after ceasing to be subject to the Act. The case highlights key legal principles related to military jurisdiction and the procedural safeguards afforded to service members.... |
| 1998 SLD 522 = 1998 PTD 1804 | Constitutional Petitions Nos.557 of 1992, 999, 100 , decided on 13.06.1997 | This case revolves around the constitutional challenges against amendments to the Income Tax Ordinance of 1979, specifically sections 80-C, 80-CC, and 80-D introduced by the Finance Acts of 1991 and 1992. Petitioners argued that these amendments misdefined income and imposed taxes on gross receipts rather than actual income, leading to potential discrimination and violation of fundamental rights. The Sindh High Court, presided over by Justices WAJIHUDDIN AHMED, MAMOON KAZI, and HUSSAIN ADIL KHATRI, scrutinized the definitions and legislative competencies, ultimately ruling that the amendments were unconstitutional. The decision reaffirmed the principles of fair taxation and the need for legislative definitions to align with common understandings of income, reinforcing the protection of citizens' rights against arbitrary tax laws. The case highlights critical issues of tax law, constitutional rights, and the balance of legislative power in Pakistan.... |
| 2020 SLD 1185 = 2020 MLD 1097 | Criminal Appeal No. 879 of 2012 , decided on 30.01.2017 | In the case of Criminal Appeal No. 879 of 2012, the Lahore High Court examined the conviction of Usman alias Shanaan for the murder of Muhammad Yasin under the Penal Code. The court highlighted the significance of prompt FIRs and natural witness testimonies in establishing the facts of the case. Despite the conviction being upheld, the death sentence was converted to life imprisonment due to the prosecution's failure to prove the motive adequately. The case raised critical discussions on the interpretation of common intention under section 34 and the evidentiary standards required in murder trials. This case serves as a significant reference in criminal law, particularly regarding the assessment of motive and the discretion in sentencing for serious offenses. Keywords such as 'criminal appeal', 'murder conviction', 'penal code', and 'life imprisonment' are trending in legal discussions, making this case a valuable point of study for law students and practitioners.... |
| 2001 SLD 2380 = 2001 CLC 533 | Writ Petitions Nos.938, 939 and 884 of 1999 , decided on 04.07.2000 | This case revolves around the legal dispute regarding the construction of residential plots purchased by the petitioners in a sensitive area adjacent to military residences. The Lahore High Court examined the jurisdiction of the Cantonment Board and the constitutional provisions relating to property rights and public interest. Due to security concerns, the court upheld the Cantonment Board's decision to restrain construction on the plots and directed the return of the principal amount with interest to the petitioners. This case highlights the balance between individual property rights and national security, emphasizing the legal frameworks that govern such disputes in Pakistan. Keywords include 'Cantonments Act', 'Constitution of Pakistan', 'property rights', 'security risks', 'Lahore High Court', and 'judicial decisions'.... |
| 1987 SLD 580, 1987 SCMR 1531 | Civil Petition for Special Leave to Appeal No. 122 , decided on 22.05.1973 | The case revolves around the interpretation of limitation laws and the procedural intricacies involved in filing petitions for special leave to appeal in Pakistan. The Supreme Court of Pakistan was approached to determine whether the petitioner could claim a deduction of the time spent on a review application before filing the special leave petition. The case examined the applicability of the Limitation Act to constitutional petitions and the implications of the Law Reforms Ordinance on cases of abatement. Legal questions regarding the interpretation of various sections of the Limitation Act, Civil Procedure Code, and their effect on constitutional matters were central to the court's deliberation. This decision is significant for practitioners navigating the complexities of limitation and procedural law in Pakistan, particularly concerning the rights of petitioners and the obligations of courts to ensure justice is served without undue hindrance. The court's ruling is poised to impact ... |
| 2023 SLD 2170, 2023 CLD 1400 | Execution Application No. 9 of 2019 , decided on 04.10.2023 | This case revolves around the enforcement of a foreign arbitral award issued in favor of China International Water and Electric Corporation (CWE) against the National Highway Authority (NHA) in Pakistan. The Islamabad High Court addressed the application for execution of the award dated June 30, 2019, which arose from a contractual dispute regarding construction delays and associated costs. The court examined the principles governing arbitration agreements and their enforceability under both Pakistani law and international conventions, particularly the New York Convention. The decision highlights crucial aspects of arbitration, including the independence of the arbitral process from local court interventions, the role of curial law, and the obligations of parties to honor arbitration awards. The ruling reinforced the importance of respecting international arbitration agreements and the enforcement of foreign arbitral awards within Pakistan's legal framework. This case serves as a signi... |
| 2008 SLD 1014, 2008 PTD 672 | C. A. No.22/LB of 2007 , decided on 08.11.2007 | In the case of C. A. No.22/LB of 2007, the Appellate Tribunal Inland Revenue addressed the confiscation of a 'Hino Prime Mover Machine' by customs authorities. The core issue revolved around the authenticity of the vehicle's chassis number, which was claimed to be tampered with. The tribunal emphasized the importance of obtaining expert forensic analysis to substantiate such allegations. The judgment highlighted procedural inadequacies on the part of the customs department, which failed to follow due process by not seeking expert verification of the chassis number. Additionally, the tribunal clarified the interchangeable use of vehicle classifications in the auction documentation, ultimately ruling in favor of the vehicle's release. This case underscores the necessity of thorough investigative practices in customs enforcement and the legal standards required to uphold confiscation orders. Keywords such as customs law, vehicle confiscation, forensic analysis, and appellate tribunal deci... |
| 2004 SLD 111, 2004 PTD 96 | Complaints Nos. 1110 to 1112-K of 2003 , decided on 12.09.2003 | This case involves a complaint filed by Messrs COMPUNET ONLINE (PVT.) LTD. against the Secretary of the Revenue Division regarding the delay in issuing tax refunds. The Federal Tax Ombudsman, led by Justice (Retd.) Saleem Akhtar, addressed three complaints related to the failure to issue refunds determined for the assessment years 2000-2001, 2001-2002, and 2002-2003. The Ombudsman found that there was maladministration due to the Taxation Officer's inaction and the lack of valid reasons for withholding the refunds. The case emphasizes the need for tax authorities to adhere to timelines in processing refunds and the importance of accountability within the tax administration system. The Ombudsman recommended prompt action to resolve the issues and ensure compliance with tax regulations, highlighting the ongoing challenges faced by taxpayers in obtaining due refunds. Keywords: tax refunds, maladministration, Federal Tax Ombudsman, accountability, tax authority.... |
| 2002 SLD 2508, 2002 PLD 643 | Criminal Appeal No. 219 of 2001 , decided on 02.05.2002 | In the case of Shera Masih and Arshad Masih vs. The State, the Supreme Court of Pakistan addressed critical issues regarding the assessment of evidence in criminal law. The case revolved around the murder of Mansha Masih and the injuries to others that occurred during a violent altercation. The Court emphasized the necessity of corroborative evidence, particularly in light of conflicting testimonies. It confirmed the convictions but reduced the death sentence of Shera Masih to life imprisonment, highlighting the legal principles surrounding self-defense and the evaluation of witness credibility. The ruling reinforced the judicial standards for evidence in criminal proceedings, ensuring that justice is served while maintaining adherence to legal norms. This case is significant for its implications on the interpretation of penal codes and the rights of the accused within the framework of Pakistani law.... |
| 2005 SLD 1668, 2005 CLD 1186 | R.F.A. No.354 of 2000 , decided on 29.03.2005 | In the case of R.F.A. No.354 of 2000, the Lahore High Court examined the appeal of Messrs ICEPAC LIMITED against a decree issued by the Banking Court for the recovery of Rs.9,042,416. The appeal was centered around the adequacy of the statement of accounts provided by the respondent Bank, which the appellants claimed was insufficient and contained incorrect entries. The High Court determined that the Banking Court had failed to adequately address the issues raised regarding the statement of accounts. Consequently, the High Court partially accepted the appeal, set aside the prior decree against the appellants, and ordered the respondent Bank to submit a comprehensive statement of accounts. The decision emphasizes the importance of detailed and accurate financial documentation in banking disputes, reinforcing the legal standards required under the relevant laws. The case highlights critical issues in financial accountability and the necessity for banks to adhere to statutory requirements... |
| 2021 SLD 349, 2021 YLR 226 | Writ Petition No. 8569 of 2020 , decided on 18.09.2020 | In the case of Writ Petition No. 8569 of 2020, the Lahore High Court examined the disciplinary proceedings initiated against AHSAN IFTIKHAR, a student accused of unfair practices during the Secondary School Examination. The court highlighted the lack of credible evidence presented by the Board of Intermediate and Secondary Education to substantiate the claims against the petitioner. Despite the serious allegations, the court found that the disciplinary actions taken were based on mere conjectures rather than factual proof. The ruling reinforced the principle that students' rights must be protected from arbitrary decisions, ensuring that only substantiated claims lead to disciplinary measures. The case underscores the necessity for educational boards to adhere to fair processes and standards in evaluating student conduct during examinations. This decision is pivotal in setting a precedent for future cases involving academic integrity and disciplinary actions by educational institutions.... |
| 2024 SLD 2799 = 2024 PCRLJ 343 | Criminal Appeal No. 11 of 2023 , decided on 04.04.2023 | This case revolves around the principles of vicarious liability and common intention under the Penal Code of Pakistan. The appellant, JAMSHAIR, was involved in a murder case where he, along with his co-accused, was found guilty of murdering Ghulam Murtaza. The court emphasized that mere presence at a crime scene does not automatically imply liability; however, when coupled with overt acts that aid the principal accused, as in this case, the individual can be held jointly responsible. The ruling highlights the importance of eyewitness accounts and the burden of proof resting on the prosecution to establish the common intention among the accused. The decision reinforces the legal standards surrounding culpability in joint criminal enterprises, making it a significant reference for future cases concerning the interpretation of Sections 34 and 302 of the Penal Code.... |
| 2022 SLD 20, (2022) 125 TAX 5, 2022 PTCL 202, 2022 PTD 1574 | Writ Petition No. 272 of 2021 , decided on 08.11.2021 | This case involves a series of writ petitions filed by M/S Pakistan Tobacco Company Limited against the Federation of Pakistan regarding the legality of audit notices issued under various tax laws. The Islamabad High Court examined the statutory prerequisites for conducting audits under the Income Tax Ordinance, 2001, the Federal Excise Act, 2005, and the Sales Tax Act, 1990. The court found that the Commissioner must record valid reasons for selecting taxpayers for audits and cannot base decisions on mere suspicion. The ruling emphasizes the importance of transparency and fairness in tax audits, asserting that the powers of the Commissioner and the Federal Board of Revenue are distinct and independent. This case highlights the legal protections afforded to taxpayers, ensuring that audits are conducted in compliance with statutory requirements, thereby upholding the rule of law in tax administration.... |
| 2024 SLD 52, 2024 SCMR 122 | Civil Petition No. 3598 of 2020 , decided on 20.09.2023 | In the case of Civil Petition No. 3598 of 2020, the Supreme Court of Pakistan addressed allegations of natural gas theft by the petitioner, Sui Northern Gas Pipelines Limited (SNGPL), against the respondent, Muhammad Arshad. The core issue revolved around the methodology used to assess the gas consumption bill, which the respondent contended was inaccurately calculated. The Court examined the Gas (Theft Control and Recovery) Act, 2016, particularly sections 16 and 17, which outline the procedures for dealing with theft of gas. The judgment emphasized that the procedure approved by the Oil and Gas Regulatory Authority (OGRA) must be strictly adhered to when assessing cases of gas theft. The Supreme Court concluded that the petitioner failed to present adequate evidence to substantiate the claims of gas theft and the calculation of the bill. The Court's decision reinforces the principle that the burden of proof lies with the party making the claim, and that any allegations of theft must ... |
| 2003 SLD 2879 = 2003 CLD 349 | Writ Petition No.18093 of 2001 , decided on 31.10.2001 | This case revolves around a Constitutional petition challenging an order of the Banking Court that reduced the reserve price of a property to be auctioned for recovery of bank dues. The petitioner, Mst. Shakila Riaz, argued that the Banking Court had no jurisdiction to review its earlier orders regarding the reserve price. However, the court clarified that the adjustment of the reserve price did not constitute a review but rather a necessary action to facilitate the auction process. The court underscored the importance of Banking Courts in expediting recovery cases and ruled that the petitioner was not entitled to any relief due to her failure to comply with the decree. This ruling highlights the efficiency of Banking Courts and their role in ensuring timely resolutions in financial disputes, reinforcing the need for compliance by judgment debtors.... |
| 1983 SLD 252, 1983 SCMR 287 | Civil Petition for Leave to Appeal No. 183/P of 19 , decided on 19.12.1982 | This case centers around the eviction of tenants for non-payment of lease money, specifically concerning the agricultural crops of Rabi and Kharif for the year 1979. The Supreme Court of Pakistan upheld the decisions of the lower courts, which had consistently ruled that the tenants had defaulted on their lease payments. Despite the tenants' attempts to deposit the outstanding rent after the eviction proceedings had commenced, the court found that this did not rectify their initial default. The case emphasizes the legal implications of timely rent payment under the West Pakistan Urban Rent Restriction Ordinance and the Constitution of Pakistan. Key terms include eviction, lease default, and tenant rights, which are relevant in discussions surrounding property law and tenant-landlord disputes.... |
| 2024 SLD 3677 | MA (R) NO. 166/IB/2024. ITA NO, 734/IB/2024 , decided on 12.08.2024 | This case involves the M/s. Mian Group of Chakwal appealing against the tax assessments made by the Commissioner-IR, Zone-I, LTO, Islamabad under the Income Tax Ordinance, 2001. The tribunal's decision, rendered by IMRAN LATIF MINHAS, focuses on Section 221, addressing critical issues around tax compliance and legal interpretations that affect taxpayers. The ruling underscores the importance of following tax regulations and sets a precedent for future cases involving tax disputes. It highlights the legal obligations of businesses in Pakistan, ensuring that they are aware of their rights and responsibilities under the law. By establishing clarity in tax matters, the tribunal aims to enhance understanding and compliance among taxpayers, fostering an environment of transparency and accountability in the taxation system. Keywords such as 'Income Tax Ordinance', 'tax compliance', 'legal precedent', and 'tax disputes' are crucial for understanding the implications of this ruling, making it r... |
| 2010 SLD 2184, 2010 PTD 1199 | I.T.A. No. 1546/LB of 2009 , decided on 01.02.2010 | This case revolves around the appeal against a penalty imposed under the Income Tax Ordinance for late filing of a tax return. The Income Tax Appellate Tribunal analyzed the circumstances surrounding the late submission, taking into account that the appellant's records were under audit at the time. The Tribunal highlighted that the Taxation Officer had allowed an extension for filing the return, which further justified the appellant's situation. The decision underscores the importance of reasonable cause in tax matters and clarifies that penalties should not be levied mechanically without considering the specifics of each case. Keywords such as 'Income Tax Ordinance', 'penalty for late filing', and 'reasonable cause for delay' are critical for understanding the implications of this case in tax law.... |
| 2010 SLD 1691, 2010 YLR 987 | Criminal Miscellaneous Bail Application No. 217 of , decided on 03.03.2010 | In the case of Criminal Miscellaneous Bail Application No. 217 of 2010, the Peshawar High Court deliberated on the legal intricacies surrounding the bail application of the petitioner, Sahibzad Sikandar. The charges against him included violating sections 295A and 295B of the Pakistan Penal Code, which pertain to outraging religious feelings and the defiling of a copy of the Holy Quran. The court found that the FIR was improperly lodged by a private individual, which contravened the requirements set forth in Section 196 of the Criminal Procedure Code. This section mandates that offenses against religion must be prosecuted only upon a complaint from the provincial or federal government or an authorized officer. The court emphasized the necessity of compliance with legal protocols to ensure justice and uphold the rule of law. The decision to grant bail was grounded on the assertion that the case against the petitioner lacked proper legal foundation, thereby necessitating further inquiry ... |
| 1993 SLD 91, 1993 PTD 830, (1993) 199 ITR 104 | Income Tax Application No212 of 1991 connected wit , decided on 19.09.1991 | This case revolves around the interpretation of the Income Tax Act, specifically concerning the classification of business expenditures related to hospitality. The Allahabad High Court examined whether expenses incurred by KRAFT PALACE in providing mineral and aerated water to foreign clients could be categorized as entertainment and thus subject to disallowance under section 37(2A). The ruling emphasized the legal standards for hospitality expenditures and set a precedent for similar future cases. The court's decision to refer the matter back to the Income Tax Appellate Tribunal underscores the importance of clear legal interpretations in tax law, particularly in business contexts where client hospitality is a common practice. This case highlights ongoing discussions regarding tax compliance and the nuances of business expenditure classifications, making it relevant for businesses and tax professionals alike.... |
| 2007 SLD 1451, 2007 SCMR 1587 | Civil Petition No.285 of 2007 , decided on 23.04.2007 | In the case of Muhammad Ovais and another vs. Federation of Pakistan, the Supreme Court addressed the issue of delayed judgment by the High Court regarding the legality of a commercial building's construction. The petitioners argued that the ten-month delay caused them prejudice, as significant evidence was omitted in the judgment. The Supreme Court underscored that civil proceedings are governed by the Civil Procedure Code, emphasizing the importance of timely decisions to uphold civil rights. The judgment of the High Court was set aside, and the case was remanded for a fresh hearing, reinforcing the principle of timely justice in civil matters. This case highlights the critical intersection of constitutional rights and procedural law, relevant for legal practitioners and scholars alike.... |
| 1977 SLD 905, (1977) 36 TAX 97, (1977) 108 ITR 372 | IT REFERENCE NO. 420 OF 1970 , decided on 08.06.1976 | The case revolves around the assessment of Anand Rice & Oil Mills under the Income Tax Act, specifically concerning the purchase price of paddy. The ITO initially accepted the quantity purchased but raised concerns over the price due to insufficient documentation. The AAC reduced the disputed amount significantly, but the Tribunal later increased it without providing a clear basis. The High Court ruled that the Tribunal's decision lacked rationality and remitted the case for fresh consideration. This case highlights the importance of thorough documentation in tax assessments and the need for judicial decisions to be grounded in clear reasoning, ensuring transparency and fairness in tax matters. Keywords: Income Tax Act, assessment disputes, Calcutta High Court, tax documentation, judicial fairness.... |
| 1993 SLD 1930, 1993 PLD 210 | Civil Appeals Nos. 79-K to 82-K of 1987 , decided on 18.12.1991 | This case revolves around the interpretation of the Sindh Building Control Ordinance and the constitutional implications of regulations framed by the Karachi Building Control Authority. The Supreme Court evaluated the legality of these regulations, which required landlords to secure agreements with tenants for alternate accommodation before granting approval for building plans. The court found these regulations to be unreasonable and impracticable, infringing upon landlords' rights while not sufficiently protecting tenants' interests. The judgment reinforces the need for regulatory measures to be fair and balanced, ensuring that both landlords and tenants are treated justly within the legal framework. This case is significant for its implications on property law, tenant rights, and the regulatory powers of local authorities. Key phrases include 'Sindh Building Control Ordinance', 'tenant rights', 'landlord interests', 'Supreme Court of Pakistan', 'property law', 'regulatory measures', ... |
| 1983 SLD 538, 1983 PLD 291 | Writ Petition No. 1205 of 1982 , decided on 21.12.1982 | This case revolves around the dismissal of 38 writ petitions by the Lahore High Court concerning wage claims filed by employees of Pakistan Railways. The petitioners challenged the decisions of the Authority under the Payment of Wages Act, which had ruled on their claims regarding unpaid wages over several years. The court found that the delay in filing the petitions was significant and unexplained, leading to their dismissal. Additionally, the court upheld the findings of lower courts that had previously adjudicated on the matter, affirming that the Authority had acted within its jurisdiction and that the claims were valid. This case highlights important aspects of labor law, including the procedural requirements for filing petitions and the need for timely action in wage disputes. It serves as a crucial reference for understanding the application of the Payment of Wages Act and the Provisional Constitution Order in labor-related cases.... |
| 1995 SLD 104, 1995 PTD 1333, (1995) 211 ITR 218 | Civil Appeal No.1325 of 1979 , decided on 06.04.1994 | In the landmark case of Burmah Shell Oil Storage and Distribution Co. of India Ltd v. Commissioner of Income Tax, the Supreme Court of India addressed critical issues regarding deductions under the Income Tax Act, 1961. The case focused on the appellant's claim for a shortfall in the sale of iron cylinders used as returnable packages during the distribution of liquid petroleum gas. The Supreme Court affirmed the High Court's ruling that the shortfall was not deductible as the cylinders were not 'actually used up' under the relevant provisions. Additionally, the Court upheld the High Court's stance on the development rebate, stating that the appellant failed to meet the statutory reserve requirements. This case highlights the importance of adherence to tax laws and the necessity for companies to maintain accurate financial records to substantiate claims for deductions and rebates. Keywords related to this case include 'Income Tax Act', 'deductions', 'development rebate', and 'Supreme Co... |
| 1999 SLD 506, 1999 PTD 3419, (1998) 230 ITR 139 | Tax Cases Nos.377 and 378 of 1984 , decided on 12.02.1997 | In the landmark case of Salem Cooperative Spg. Mills Ltd vs. Commissioner of Income Tax, the Madras High Court addressed significant issues concerning the rectification of mistakes under Section 154 of the Income Tax Act, 1961. The case revolved around the interpretation of the term 'order' in the context of the limitation period for rectifications. The Court determined that the word 'order' is not limited to the original assessment order, allowing for any subsequent orders, including amended or rectified orders. This ruling is crucial for taxpayers and legal practitioners as it clarifies the procedural nuances of tax law and emphasizes the importance of timely rectifications. The decision is expected to guide future interpretations and applications of tax law, making it a pivotal reference point for similar cases.... |
| 2009 SLD 715, 2009 MLD 7 | Civil Revision Application No. 70 of 2008 , decided on 03.09.2008 | In the case of Civil Revision Application No. 70 of 2008, the Sindh High Court addressed the issue of delay in filing a revision petition. The petitioner, Abdul Rasheed, sought to challenge a decree issued against him regarding a plot of land in Karachi. The court highlighted the importance of adhering to the timelines set forth in the Limitation Act, noting that the applicant failed to provide a reasonable explanation for the significant delay in filing his revision application. The ruling underscored the necessity for litigants to be proactive and diligent in their legal pursuits. Ultimately, the court dismissed the revision application as time-barred, emphasizing that the responsibility lies with the applicant to ensure timely compliance with legal procedures. This judgment serves as a crucial reminder of the stringent application of the Limitation Act in civil proceedings, reinforcing the principle that each day of delay must be accounted for and justified. The case reflects ongoin... |
| 2001 SLD 1986, 2001 PLC 963 | Civil Appeal No. 43 of 2001 , decided on 20.04.2001 | This case revolves around the suspension of a transfer order affecting a Junior Teacheress, Nighat Yasmeen Nizami, who appealed against the Service Tribunal's decision to suspend her transfer. The Supreme Court of Azad Jammu and Kashmir deliberated on the powers of the Service Tribunal under the Azad Jammu and Kashmir Service Tribunal Act, particularly focusing on the validity of proceedings conducted by a single member of the tribunal. The Court ruled that interim orders, such as the suspension of transfer, should not be subject to frequent appeals unless a significant legal error is evident. The ruling reinforces the principles that govern temporary relief in administrative matters involving civil servants. The case underscores the importance of following proper procedures in administrative transfers and the need for legal clarity when appealing interim decisions.... |
| 2003 SLD 3479, 2003 PCRLJ 1816 | Criminal Revision No. 82/L of 1995 , decided on 04.07.2003 | In the case of Criminal Revision No. 82/L of 1995, the Federal Shariat Court addressed a revision petition concerning the Offence of Qazf (Enforcement of Hadd) Ordinance, 1979. The petitioner, Muhammad Munawar ER, contested a decision against Kausar Parveen, arguing that the rejection of his private complaint warranted a revision. The court emphasized the procedural aspects of filing appeals under the relevant laws, asserting that a direct appeal against acquittal was not permissible. The ruling underlined the necessity for compliance with legal standards, dismissing the petition due to its misconceived nature. The judges reinforced that the law mandates adherence to specific procedures, and deviations cannot be tolerated. This case sheds light on the complexities of legal processes in offenses of Qazf, highlighting the balance between protecting individual rights and upholding the integrity of judicial proceedings.... |
| 1989 SLD 1804, 1989 SCMR 1618 | Civil Petition No.72-P of 1986 , decided on 15.04.1989 | In this significant ruling by the Supreme Court of Pakistan, the case revolves around the application of the North-West Frontier Province Pre-emption Act (XIV of 1950), specifically Section 12, and Article 185(3) of the Constitution of Pakistan. The court examined the validity of a decree that was challenged by Beharamand, who argued that the original decree was obtained through collusion and fraud. However, the court upheld the findings of the appellate court, which stated that the original decree was not collusive and that the petitioner had effectively admitted its validity. The ruling emphasized the importance of factual findings in legal disputes and clarified the obligations of the petitioners to deliver possession of the property in question. This case highlights critical aspects of property law, pre-emption rights, and the role of the Supreme Court in adjudicating civil petitions, making it a vital reference for legal practitioners and scholars interested in property and consti... |
| 2014 SLD 2557, 2014 YLR 1193 | Civil Revision No. 5941-M of 2004 , decided on 02.12.2013 | This case revolves around the inheritance rights of siblings, specifically focusing on Mst. Khaista Bibi's claim against her brothers and sisters regarding her legal share in the legacy of their deceased father, Jamroz Khan. The case highlights the principles of inheritance under Shariah law, emphasizing that such rights cannot be defeated by limitations or the principle of res judicata. The Appellate Court's decision to remand the case for fresh consideration underscores the importance of accurate legal representation and the protection of women's rights in inheritance matters. The ruling reinforces that any collusive actions to undermine rightful claims are impermissible, and the courts have a duty to ensure justice is served. Key legal provisions cited include the Civil Procedure Code and Specific Relief Act, which guide the procedural aspects of such cases. The decision ultimately serves as a reminder of the courts' role in enforcing Islamic law and principles, particularly in matt... |
| 2023 SLD 6598 | CP D 5389 of 2022 , decided on 14.03.2023 | In the case of Young Tech (Pvt.) Limited vs. The Federation of Pakistan & Others, the Sindh High Court examined the legal implications of the Finance Act, 2018, particularly Section 10. The proceedings involved multiple advocates representing both the petitioners and the respondents. The case is significant as it addresses crucial aspects of financial regulations and their application in legal contexts. The court's decision underscores the importance of the Finance Act in regulating financial practices within the country. Legal professionals and entities involved in finance should pay close attention to this ruling as it sets a precedent for future cases involving financial legislation. The case highlights the role of lawyers in navigating complex legal frameworks and the necessity for compliance with statutory requirements. This ruling is expected to influence how similar cases are approached in the future, emphasizing the need for clarity and adherence to the law in financial matters... |
| 2010 SLD 1041, 2010 PLJ 19 | Labour Appeal No. 650 of 2003 , decided on 16.11.2006 | This case revolves around the dismissal of an employee, a skilled workman and former propaganda Secretary of the registered CBA Union, who was terminated on allegations of misconduct. The appellant filed a grievance petition which was initially allowed but subsequently dismissed by the Labour Appellate Tribunal. The crux of the case lies in the inquiry conducted against the appellant, where serious allegations of misconduct were raised. The court ruled that the inquiry officer's impartiality was not sufficiently challenged, and the Labour Court's power to re-examine evidence was limited. The legal framework under the Industrial Relations Ordinance, 1969 was thoroughly analyzed, particularly Section 47(3), which pertains to grievance petitions. The decision highlights key aspects of labor law, including the definition of misconduct and the procedural requirements for show-cause notices, reinforcing the importance of due process in employment-related disputes.... |
| 2008 SLD 2098, 2008 YLR 2666 | Criminal Miscellaneous Nos. 4271-B, 4419-B, 5021-B , decided on 17.06.2008 | This case revolves around multiple criminal miscellaneous petitions concerning allegations of misdeclaration and evasion of duties and taxes under the Customs Act. The Lahore High Court addressed the bail applications of several petitioners, emphasizing the need for a thorough investigation into the allegations. The decision highlighted the payment of all dues by the petitioners and the complexity of their involvement in the alleged fraud. The case reflects the legal challenges faced by individuals within the customs regulatory framework, underscoring the significance of compliance with the Customs Act, 1969, and related laws. The ruling illustrates the judiciary's approach to handling such matters, balancing the need for accountability with the rights of the accused. This case is essential for understanding the interplay between customs regulations and criminal procedure in Pakistan.... |
| 1989 SLD 905, 1989 PLD 294 | Civil Appeal No. K-16 of 1983 , decided on 11.01.1989 | In the case of Zafar Ali vs. Allah Bachayo, the Supreme Court of Pakistan addressed the interpretation of the term 'hotel' under the Sind Rented Premises Ordinance. The court emphasized that the premises in question, a shop selling tea, did not meet the criteria of a hotel as it lacked provisions for lodging travelers. This decision underscored the necessity for precise definitions within legal contexts to ensure proper application of laws governing tenant rights and property usage. The ruling highlighted the importance of evidence and clarity in legal pleadings, reinforcing the need for tenants to present jurisdictional challenges at the appropriate stages of legal proceedings. The case also referenced the Evidence Act and constitutional provisions governing appeals, ensuring comprehensive legal analysis.... |
| 2008 SLD 1156, 2008 MLD 57 | R.F.A. No, 164 of 2005 , decided on 29.10.2007 | This case revolves around the acquisition of land for the Islamabad Peshawar Motorway Project under the Land Acquisition Act of 1894. The respondents, led by Mamraiz Khan, contested the compensation awarded by the Land Acquisition Collector, claiming it was inadequate given the land's commercial value and potential. The Referee Court assessed various factors, including the land's utility, proximity to essential services, and potential for development, leading to an increase in the compensation amount. The Peshawar High Court affirmed the Referee Court's decision, emphasizing the importance of a fair valuation process in land acquisition cases. This case highlights critical aspects of land acquisition law, including compensation assessment, the role of evidence in judicial decision-making, and the need for just outcomes for landowners affected by government projects.... |
| 1978 SLD 89, 1978 SCMR 16 | C. P. S. L. A. No. 49 R of 1977 , decided on 15.10.1977 | This case revolves around a petition for leave to appeal directed against the Lahore High Court's dismissal of a writ petition. The Supreme Court of Pakistan evaluated the significant delay of 432 days in filing the petition, which lacked adequate justification. The court underscored the importance of timely action in legal proceedings and reiterated that issues not raised in prior courts cannot be introduced at the Supreme Court level. The case highlights procedural aspects of law, particularly concerning petitions and review applications under the Constitution of Pakistan. Key legal principles include the need for promptness in legal action and the appropriate channels for review applications under the Civil Procedure Code. This case is relevant for understanding the judicial processes in Pakistan and the requirements for appeals and reviews in higher courts.... |
| 2023 SLD 6742 | CUSTOMS APPEAL NO. 178/LB/2017 , decided on 11.04.2022 | This case revolves around the customs appeal filed by M/s Shafi Sportwear, which challenged the decisions made by the Collector of Customs. The Customs Appellate Tribunal played a crucial role in interpreting the Customs Act, 1969, particularly Section 179(3). The Tribunal's decision is significant in establishing precedents for future customs disputes, ensuring that trade practices align with legal standards. This case highlights the importance of compliance with customs regulations and the rights of businesses to appeal against decisions that may adversely affect their operations. The ruling serves as a reminder of the need for transparency and fairness in customs administration.... |
| 1978 SLD 1082, 1978 PLC 386 | LHR-44 of 1977 , decided on 22.10.1977 | In the case of Syed Anwar Shah vs. Lahore Omnibus Service, the Labour Appellate Tribunal of Punjab ruled on the appeal regarding the termination of the appellant's employment as a conductor. The tribunal found that the termination due to unsatisfactory work and conduct was not conducted in accordance with the legal requirements set out in the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance and the Road Transport Workers Ordinance. Specifically, the tribunal noted that there was no inquiry held, nor was a show-cause notice provided, thus violating the rights of the employee. This case highlights the critical need for employers to follow due process in employee terminations, particularly in labor law, where protections for workers are paramount. The ruling referenced previous case law, reinforcing the legal standards that must be met before terminating an employee's services. The decision serves as a reminder of the balance between employer rights and emplo... |
| 1985 SLD 311, 1985 SCMR 1035 | Jail Petition No. 42-R of 1983 , decided on 10.03.1985 | This case revolves around the brutal murder of Bashir Ahmad by Sardar Muhammad, who was convicted under section 302 of the Pakistan Penal Code. The incident occurred on June 3, 1979, when the petitioner attacked the deceased with a knife, resulting in 23 injuries, including fatal wounds to the chest and neck. The evidence presented included testimonies from eye-witnesses and forensic findings. The court found no justification for a lesser sentence, reaffirming the death penalty due to the nature of the crime. This case highlights the importance of justice and accountability in capital punishment cases, reflecting on the legal standards set forth in the Constitution of Pakistan and the Penal Code. Keywords: murder case, capital punishment, legal accountability, Supreme Court of Pakistan, section 302, Pakistan Penal Code, overwhelming evidence, death penalty.... |
| 2005 SLD 523, 2005 PTD 1010 | C.P. No. D-37 of 2000 , decided on 08.02.2001 | In the case of MST. ZAHIDA HASNAIN vs. FEDERATION OF PAKISTAN, the Sindh High Court addressed the issue of vehicle seizure under the Customs Act, 1969. The petitioner sought relief against the unlawful detention of her vehicle, arguing that the seizure was unconstitutional. However, the court ruled that the petitioner had alternative legal remedies available, which she had not pursued. The decision highlighted the importance of adhering to statutory remedies before resorting to constitutional petitions. This case reinforces the principle that parties must utilize all available legal avenues before seeking constitutional relief, emphasizing the procedural requirements in customs-related disputes.... |
| 2019 SLD 344, 2019 PLJ 78 | C.R.No. 123270 of 2017 , decided on 19.12.2017 | In the case C.R.No. 123270 of 2017 before the Lahore High Court, the primary issue revolved around the authority of the Chairman of LESCO to represent WAPDA in a civil revision. The court emphasized the independence of WAPDA and LESCO, noting the absence of any proper authorization for the Chairman of LESCO to file on behalf of WAPDA. The appeal, which challenged previous judgments regarding possession and interest, was dismissed due to procedural incompetence. This case highlights critical aspects of representation and authority in legal proceedings, particularly in matters involving distinct entities such as WAPDA and LESCO. Legal practitioners must ensure proper authorization in civil matters to avoid similar dismissals. The case also reinforces the significance of adhering to procedural requirements under the Civil Procedure Code, specifically Section 115, which governs appeals and revisions.... |
| 1995 SLD 921, 1995 CLC 183 | High Court Appeal No. 111 of 1994 , decided on 27.09.1994 | In the case of Sindh High Court Appeal No. 111 of 1994, the court addressed the crucial aspects of civil procedure regarding the withdrawal and resubmission of suits. The case involved Muhammad Yousuf Memon, who appealed against the dismissal of his suit concerning his membership and alleged wrongful actions taken by the Karachi Stock Exchange. The key legal principles examined included the necessity to present all claims arising from a single cause of action in one suit, as stipulated in the Civil Procedure Code. The court ruled that the plaintiff's failure to include a claim for settlement of accounts in his earlier suit precluded him from raising that claim in a subsequent suit, thereby reinforcing the importance of comprehensive claims in legal proceedings. This case sets a precedent for future litigants regarding the inclusion of all potential claims in a single lawsuit to avoid dismissal based on procedural grounds.... |
| 1996 SLD 753, 1996 PLC 999 | Appeals Nos. 461, 462 and 463 (R) of 1995 , decided on 27.02.1996 | In this case, the Federal Service Tribunal addressed appeals concerning the out of turn promotion of Mr. Abdur Rahim, a respondent who was promoted to Sub-Inspector despite being junior to the appellants. The appellants, who were Assistant Sub-Inspectors, argued that the promotion was unjust as it bypassed the normal seniority rules. The Tribunal examined the relevant laws, including the Police Rules, 1934, and the Punjab Civil Servants Act, 1974, which allow for out of turn promotions in exceptional circumstances, particularly for acts of honesty. The Tribunal found that the respondent's return of an overpaid amount to a bank warranted such a promotion. The appeals were dismissed on procedural grounds, with the Tribunal highlighting the necessity of following proper channels and joining necessary parties in appeals. The case reinforces the legal framework surrounding civil servant promotions and the importance of integrity in public service.... |
| 2024 SLD 4625, 2024 PLJ 75 | C.A. No. 1300 of 2019 , decided on 03.05.2023 | In the case of Mst. Faheeman Begum (Deceased) through L.Rs and others vs. Islam-Ud-Din (Deceased) through L.Rs and others, the Supreme Court of Pakistan addressed a Civil Appeal concerning the ownership and rights over an undivided agricultural property. The appellants claimed to be co-owners of a specific share of the property and sought to set aside a mutation that they alleged was fraudulent. The Court reviewed the evidence presented, including revenue records and witness testimonies, which supported the respondents' claims of valid ownership transfer. The Court emphasized the legal principles surrounding the burden of proof and the implications of the statute of limitations on the case. The decision highlights the need for clear and cogent evidence in property disputes and reiterates the importance of adhering to procedural requirements under the law. This case serves as a significant reference for issues related to property ownership, fraud allegations, and the application of the ... |
| 2011 SLD 3026, 2011 PCRLJ 90 | Criminal Appeal No. 479 of 2009 , decided on 21.06.2010 | In the case of Taj Akbar vs. The State, the Peshawar High Court addressed significant issues regarding the Control of Narcotics Substances Act, 1997. The appellant, Taj Akbar, was initially sentenced to 25 years of rigorous imprisonment for possession of narcotics. However, upon appeal, the court found critical flaws in the prosecution's case, including contradictions among key witnesses and the failure to produce the vehicle from which narcotics were allegedly recovered. The court emphasized that mere presence in a vehicle does not equate to conscious possession of narcotics without evidence of knowledge or control. Ultimately, the court acquitted the appellant, underscoring the importance of upholding justice and ensuring that convictions are based on solid evidence rather than assumptions.... |
| 2021 SLD 1004, 2021 PTD 1055 | Constitution Petitions Nos. D-5552, D-5381, D-5497 , decided on 11.03.2021 | The Sindh High Court addressed the constitutionality of amendments made to the Anti-Dumping Duties Act, 2015 through the Finance Act, 2019. The petitioners challenged the legality of these amendments, arguing that they were enacted without proper legislative procedure. The court examined whether the ADD constituted a tax and determined that it was a penalty imposed under specific conditions of dumping and injury to domestic industry. The ruling emphasized the importance of adhering to constitutional provisions regarding the passage of laws and struck down the amendments as ultra vires, ensuring the protection of the petitioners' rights and the integrity of the legislative process. The case highlights significant issues surrounding taxation, legislative authority, and the implications for domestic industries facing dumping practices.... |
| 2022 SLD 1370, 2022 PCRLJ 941 | C.P. No. D-4519 of 2019 , decided on 08.01.2021 | In the case of C.P. No. D-4519 of 2019, the Sindh High Court addressed the constitutional petition filed by the petitioners, accused in a corruption reference related to the illegal sale of aviation fuel. The petitioners argued that the NAB lacked jurisdiction and that the ongoing proceedings violated the principle of double jeopardy due to a prior penalty imposed on their company by the Oil and Gas Regulatory Authority. The court, however, noted that the trial was at an advanced stage, and the allegations involved complex interrelations among multiple accused parties, making it inappropriate for the court to intervene at this juncture. The ruling emphasized that the nature of the proceedings under the show cause notice and the trial were fundamentally different. The court ultimately dismissed the petition, reinforcing the legal standards governing accountability and the responsibilities of regulatory bodies. This case highlights significant issues regarding jurisdiction, double jeopar... |
| 2018 SLD 2486, 2018 YLR 2499 | W.P. No. 499-D with C.M. No. 525-D of 2015 , decided on 06.07.2017 | In the case of Haji Khadim Hussain and Others vs. Azmatullah and Others, the Peshawar High Court addressed a significant issue related to the procedural requirements for calling witnesses in civil proceedings under the Civil Procedure Code (V of 1908). The case revolved around the petitioners' attempt to include additional evidence after the closure of their evidence in a suit for declaration regarding property ownership. The Court ruled that the petitioners failed to comply with the mandatory requirement of submitting a list of witnesses within the stipulated timeframe, thereby denying their request to call witnesses not previously listed. This decision underscores the importance of adhering to procedural rules in civil litigation and highlights the necessity for parties to present comprehensive evidence within the designated timelines to ensure fair and just proceedings. The ruling serves as a precedent for similar cases, reinforcing the need for meticulous adherence to civil procedu... |
| 1982 SLD 891, (1982) 134 ITR 268 | ED Reference No. 2 of 1973, 2 of 1974, and 9 of 19 , decided on 14.08.1982 | In this landmark case before the Bombay High Court, the court examined the complexities surrounding the valuation of a deceased partner's interest in a partnership, particularly concerning goodwill and estate duty implications. The case involved three references under the Estate Duty Act, 1953, centering on whether a partner's interest in the goodwill of a firm constitutes property that passes on death. The court concluded that goodwill is an asset of the firm, and thus, a partner does not possess a defined share in it. The decision emphasized that the valuation for estate duty must account for the entirety of the partnership's assets and liabilities, rejecting the notion that goodwill could be treated as a standalone asset. This case highlights the intricacies of partnership law, the nature of goodwill as an intangible asset, and its treatment under estate duty regulations, making it a significant reference for legal practitioners and scholars alike.... |
| 1964 SLD 24, (1964) 10 TAX 67, 1964 PTD 166 | I.T.A. Nos. 730, 731 and 732 of 1961-62 , decided on 09.03.1964 | In the case concerning the Income Tax Appellate Tribunal's ruling on whether the Managing Director of Murree Brewery Company Ltd. could be taxed on the rent-free accommodation provided at the company's guest house, the Tribunal concluded that the accommodation did not constitute a perquisite under Section 7(1) of the Income Tax Act, 1922. The decision hinged on the absence of a legal right to occupy the guest house, as the use was occasional and did not reflect the permanence required for a residence. This case is significant in understanding the taxation of perquisites and the nuances of employer-employee relationships in tax law. It highlights the importance of establishing a clear legal right to accommodations provided by employers to qualify as taxable perquisites. Key terms include 'Income Tax Act', 'perquisites', 'Managing Director', and 'taxation', which are relevant for legal and tax professionals. The ruling reinforces the criteria necessary for classifying benefits as taxable... |
| 1989 SLD 1862, 1989 SCMR 1716 | Civil Petition No. 1075 of 1981 , decided on 19.07.1988 | This case presents significant insights into property law and the legal principles surrounding fraudulent transactions in Pakistan. The Supreme Court's decision reinforces the importance of established findings of fact, emphasizing that appeals must present substantial reasons for reconsideration of lower court rulings. The court's adherence to procedural integrity highlights the balance between the rights of property owners and the necessity for lawful transactions. The case illustrates the complexities involved in property sales, particularly when allegations of fraud arise. Legal practitioners should note the court's insistence on clear evidence and thorough examination of claims in property disputes. This case is a pivotal reference for understanding the nuances of the Transfer of Property Act and the constitutional provisions applicable in such matters. Keywords such as 'property law', 'fraudulent transactions', 'Supreme Court of Pakistan', and 'legal appeal' are trending and esse... |
| 2002 SLD 1102, 2002 SCMR 105 | Criminal Appeal No.43 of 2001 , decided on 18.09.2001 | This case involves significant legal principles related to murder and conspiracy under the Penal Code of Pakistan and the Criminal Procedure Code. The Supreme Court of Pakistan addressed the complexities of evidence in murder cases, particularly where multiple individuals are implicated. The case highlights the critical importance of eyewitness testimony and the roles of various laws in determining guilt and sentencing. The legal proceedings shed light on issues of mistaken identity and the necessity of corroborative evidence in criminal cases. The decision emphasizes the court's commitment to upholding justice while ensuring that the rights of the accused are considered. The ruling serves as a precedent in similar cases and promotes awareness of the legal standards required for conviction in serious offenses. Key terms include 'murder', 'conspiracy', 'eyewitness testimony', and 'criminal procedure'.... |
| 1981 SLD 154, 1981 SCMR 61 | Criminal Appeal No. 54 of 1976 , decided on 02.02.1980 | This case involves the Supreme Court of Pakistan's judgment on Criminal Appeal No. 54 of 1976, addressing the conviction of Niamat Ali for the murder of Din Muhammad. The court analyzed the motive behind the crime, noting an exchange of insults between the parties, which was significant in establishing intent. The dying declaration of the victim was highlighted as a critical piece of evidence, affirming the conviction despite the initial acquittal by the lower court. This case underscores the importance of eyewitness testimony and the evaluation of evidence in criminal proceedings, particularly in murder cases where motive plays a pivotal role. Legal professionals should note the implications of this ruling for future cases involving similar circumstances.... |
| 1987 SLD 1371 = 1987 PLC 809 | Appeals Nos. 77 and 78 of 1986 , decided on 21.06.1987 | This case revolves around the compulsory retirement of two dispensers at the Civil Hospital Karachi, Saeed Ahmed and Syed Salimuddin, following allegations of misconduct related to the supply of stolen medical materials. The Service Tribunal scrutinized the procedural integrity of the inquiry that led to their retirement and found significant legal deficiencies, particularly regarding the right to cross-examine witnesses. The Tribunal's decision underscores the importance of adhering to legal protocols in disciplinary actions against civil servants to ensure fairness and justice. The case highlights key issues in administrative law, particularly the procedural safeguards necessary to protect the rights of civil servants during disciplinary proceedings. It serves as a precedent for future cases involving the enforcement of efficiency and discipline rules within civil service structures, emphasizing the critical nature of transparency and due process. The ruling not only reinstates the p... |
| 2022 SLD 707, 2022 PTCL 281 | FEA No. 27/1B/2020 , decided on 03.01.2022 | In the case of M/S. Zarai Taraqiati Bank Limited vs. Commissioner Inland Revenue (Zone-II), the Appellate Tribunal Inland Revenue addressed the issue of an extra sales tax imposed on the electricity bill of the appellant for June 2020. The tribunal found that the Federal Government had not issued any notification that outlined the proper procedures for imposing such a tax after the cancellation of a previous notification in June 2019. The appellant, a regular electricity consumer for textile production, contested the extra tax charge of 5%, claiming it was unlawfully applied. The tribunal ruled in favor of the appellant, affirming that the principle of non-retroactivity of tax notifications was paramount. This case underscores the importance of adherence to legal protocols in tax imposition, emphasizing that taxpayers with active status in the Federal Board of Revenue's records should not be subjected to additional taxes without proper legal backing. Notably, the tribunal referenced pr... |
| 1987 SLD 526, 1987 SCMR 1432 | C.P.S.L. As. Nos. 390, 391, 392 and 393 of 1981 , decided on 18.04.1987 | This case centers on the legal disputes concerning the transfer of evacuee land, specifically 29 acres in Rahimyar Khan, originally taken over by the Provincial Government for public purposes. The Supreme Court of Pakistan is reviewing the Lahore High Court's ruling that annulled the Settlement Commissioner's cancellation of land allotments made to Riaz-ur-Rehman and others. The legal arguments revolve around the status of the land as part of the compensation pool and the alleged undue influence exercised during the transfer process. This case highlights significant issues regarding land settlement laws, authority of governmental bodies, and the rights of displaced persons, making it relevant in discussions about land reform and legal accountability in Pakistan. The ongoing examination of the case is crucial for ensuring justice and lawful governance concerning public land use.... |
| 1989 SLD 2802, 1989 PLC 828 | Petition No. 4 of 1985 , decided on 02.04.1985 | In the case of Muhammad Latif vs. Paras Textile Mills, the Labour Appellate Tribunal, Punjab, addressed a significant industrial dispute regarding promotion rights under the Industrial Relations Ordinance of 1969. The petitioner, Muhammad Latif, challenged the promotion of his junior, Hidayatullah, to the position of Sales Officer, arguing that he was unjustly overlooked despite being senior in the joint seniority list. The Tribunal examined the arguments and evidence presented by both parties, including allegations of collusive promotion influenced by the Commercial Manager. Ultimately, the Tribunal ruled in favor of Latif, highlighting that there were no existing rules preventing a senior employee from being promoted across departments. This case underscores the importance of fair promotion practices in the workplace and the legal recourse available to employees who believe they have been unfairly treated. Keywords such as 'industrial dispute', 'promotion rights', and 'fair workplace... |
| 2006 SLD 2993, 2006 PLD 661 | C.P. No. D-64 of 2006 , decided on 02.05.2006 | The case of Mst. Sikandar Bibi vs. Rao Muhammad Jameel revolves around a property dispute where the petitioner sought a declaration of ownership over a piece of property she claimed was gifted to her by her husband. The petitioner filed a constitutional petition after her suit was dismissed by the trial and appellate courts. The High Court found that adequate legal remedies were available to the petitioner, and it was inappropriate to bypass these remedies. The court ultimately dismissed the petition, reinforcing the principle that constitutional jurisdiction should not be utilized when statutory remedies are accessible. Key laws involved include the Specific Relief Act, Civil Procedure Code, and the Constitution of Pakistan. This case highlights the importance of adhering to procedural remedies in legal disputes and the limitations of constitutional petitions. Keywords related to property law, constitutional petitions, and civil procedure are significant for understanding the legal co... |
| 2020 SLD 2354, 2020 PLC 1196 | W.P. No. 492 of 2020 , decided on 05.06.2020 | This case revolves around a constitutional petition filed by FIAZ AHMAD ANJUM against the Federation of Pakistan regarding a decision by the Ministry of Interior that halted foreign postings for officials. The petitioner argued that he was wrongfully denied his appointment as Counselor Immigration for Italy after being selected for the position. The Islamabad High Court, however, found that there was no final approval for his appointment and thus no vested right had been violated. The court reiterated its position on judicial restraint in policy matters of the executive, emphasizing that challenges to policy decisions must be supported by evidence of fundamental rights violations. The decision highlights the critical balance between administrative discretion and judicial oversight, particularly in matters of foreign postings, which are often sensitive and strategic in nature.... |
| 1976 SLD 800, 1976 PLC 455 | KAR-743 of 1973 , decided on 06.03.1974 | This case revolves around the issue of contempt of court as it pertains to the conduct of a Labour Representative, Mr. S. P. Lodhi, during proceedings in the Labour Court. The Labour Appellate Tribunal assessed the actions of Mr. Lodhi, who interrupted the court while an order was being dictated, causing disruption and disrespect towards the court's authority. The Tribunal referenced the Industrial Relations Ordinance, emphasizing the powers it holds to maintain order and respect within the courtroom. The decision highlighted the delicate balance between enforcing decorum and allowing for the representation of workers' rights. Ultimately, the Tribunal opted for a warning, signaling the importance of maintaining high standards of conduct while ensuring that future incidents would not be tolerated. This case serves as a pivotal reference point for understanding the implications of contempt in Labour Courts and the responsibilities of representatives within such legal frameworks.... |
| 1996 SLD 631, 1996 PLC 668 | Civil Petitions Nos. 100 of 1994 and 17 of 1995 , decided on 30.05.1995 | In a significant ruling by the Supreme Court of Pakistan regarding the induction of military officers into civilian positions, the case of Col. Muhammad Hashim Baloch was examined. The Court addressed the legality of his appointment to the Balochistan Civil Service in Grade-19, which had been contested by other government officers. The initial ruling by the High Court deemed the appointment unlawful, but subsequent developments, including the promotion of the contesting officers to Grade-20, led to a change in circumstances. This case highlights crucial aspects of civil service regulations and military-civilian transitions, emphasizing the need for adherence to legal protocols in appointments. The Supreme Court's decision not only reinstated the petitioner's position but also underscored the importance of lawful authority in civil service appointments, ensuring that all actions taken align with statutory provisions. Legal professionals and government officials must take note of this ru... |
| 2013 SLD 2064, 2013 PLD 498 | Writ Petition No.1993 of 2013 , decided on 19.03.2013 | This case revolves around the legal definitions of 'Gift' and 'Tamleek' in the context of property transfer under Islamic law and local regulations. The petitioner, Mukhtar Ahmad Gondal, sought the court's intervention to enforce a decree from a prior civil suit where he was awarded ownership of property gifted by his mother. The court analyzed the definitions and implications of these terms, emphasizing that while a gift can be made to anyone, Tamleek involves transfers within family members. The ruling highlighted the necessity for compliance with taxation rules under the Punjab Local Government regulations, specifically regarding the payment of mutation fees. The case underlines the importance of legal clarity in property transactions and the obligations of parties involved in such matters.... |
| 2022 SLD 1600, 2022 PLJ 529 | W.P. No. 21150 of 2018 , decided on 08.02.2022 | In the case of W.P. No. 21150 of 2018, heard by the Lahore High Court, the petitioner challenged the validity of orders made by the Senior Civil Judge and Additional District Judge, Faisalabad regarding a suit for specific performance and permanent injunction. The petitioner, Muhammad Amin Shah, claimed that an oral sale agreement had been made for a constructed house, but his signatures and thumb impressions were disputed. The court found that the petitioner had not effectively challenged the concurrent findings of the lower courts, which accepted the respondent's application for comparison of signatures. The judgment emphasized the importance of proper conduct in legal proceedings and reiterated that interference in lower court decisions requires clear evidence of illegality or jurisdictional error. This case highlights the significance of maintaining integrity in legal processes while addressing issues of contract enforcement and the verification of signatures in civil disputes.... |
| 1974 SLD 459, (1974) 94 ITR 122 | IT REFERENCE No. 21 OF 1969 , decided on 23.12.1971 | In the case of IT REFERENCE No. 21 OF 1969, the Kerala High Court analyzed the classification of a piece of land owned by the petitioner, K. Ananthan Pillai. The core issue revolved around whether the land, acquired by the State Government for development purposes, could be classified as agricultural land or a capital asset subject to capital gains tax under the Income-tax Act, 1961. The court elaborated on the definitions of agricultural land and agricultural income, referencing significant case law to substantiate its findings. The judgment highlighted that the mere intention of the owner to convert agricultural land into non-agricultural use does not automatically strip the land of its agricultural status. The court concluded that the compensation received by the petitioner due to the land acquisition was not liable for capital gains tax, reinforcing the legal understanding of agricultural land classification.... |
| 1987 SLD 1641, 1987 SCMR 844 | Criminal Petition for Special Leave to Appeal No. , decided on 02.03.1987 | This case revolves around the conviction of Haji Hafiz Rashid Ahmad for the murder of his wife, which resulted in a death sentence. The Supreme Court of Pakistan was approached for special leave to appeal against the decision of the Lahore High Court, which had upheld the conviction. The petitioner's counsel argued that although the petitioner admitted to killing his wife, he presented a counter-narrative that should have been considered a valid defense. The court found that the evidence did not substantiate the petitioner's claims and ruled that the High Court's findings were correct. The decision emphasized the importance of weighing evidence appropriately in criminal cases, particularly when the death penalty is involved. The court's refusal to grant leave to appeal underlines the stringent standards required for overturning a conviction in capital cases. Keywords such as 'criminal law', 'death penalty', 'Supreme Court of Pakistan', and 'legal defense' are central to this case and r... |
| 2014 SLD 2374, (2014) 366 ITR 51 | I.T.A.T. No. 172 OF 2013 , decided on 13.02.2014 | The case revolves around the interpretation of the Income-tax Act, specifically regarding the applicability of depreciation for charitable organizations. The Calcutta High Court addressed whether a charitable trust could claim depreciation on assets that have already been fully accounted for as applications of income. The judgment emphasized the need for a commercial approach in computing income for charitable entities, thereby allowing for depreciation deductions. The court referred to previous rulings from the Punjab and Haryana and Bombay High Courts to support its conclusion. Ultimately, the court ruled in favor of the assessee, confirming that depreciation should be considered a legitimate deduction in the context of charitable trusts. This decision reinforces the importance of allowing such deductions to maintain the integrity of trust assets over time, ensuring they can continue to fulfill their charitable purposes. Keywords include 'Income-tax Act', 'charitable trust', 'depreci... |
| 2009 SLD 1016, (2009) 316 ITR 260, (2009) 185 TAXMAN 266 | IT APPEAL Nos. 697 TO 699 OF 2007 , decided on 06.03.2009 | In this case, Ester Industries Ltd. challenged the actions of the Assessing Officer who disallowed certain expenses claimed by the company for the assessment years 1993-94 to 1995-96. The key issue revolved around whether the Assessing Officer had the authority to make such disallowances without first issuing a show-cause notice or providing the company with a chance to present its case. The court ruled that the absence of such procedural safeguards violated the principles of natural justice. The Tribunal's reversal of the Commissioner of Income Tax's (Appeals) order was deemed inappropriate because it failed to consider the lack of opportunity afforded to the assessee. The case highlights the critical importance of transparency and due process in tax assessments, ensuring taxpayers have the right to contest disallowances effectively. This ruling reinforces the concept that admissions made in tax returns do not automatically preclude an assessee from contesting disallowances if they ca... |
| 2023 SLD 7127, 2023 PLJ 174 | C.R. No. 9 of 2023 , decided on 27.02.2023 | In the case of Shujahat Hussain Kazmi vs. Director General Health, the High Court of Azad Jammu and Kashmir addressed a review petition concerning the appointment of a Junior Clerk. The petitioner, who had previously been appointed as a Lab Attendant, claimed that his rights were violated when the appointment was made under a promotion quota that he believed entitled him to the position. The court carefully examined the arguments presented by the petitioner’s counsel, Ch. Muhammad Kaleem Afsar, but ultimately found that the review petition lacked merit. The court highlighted the stringent standards for reviewing its own judgments, stating that unless there is a clear error in the record, decisions should not be revisited. This case underscores the importance of adhering to established legal principles and the limitations of the review process in judicial proceedings. It also emphasizes the need for clarity in appointment procedures within government entities, reinforcing the legal fram... |
| 1983 SLD 1137, (1983) 143 ITR 597 | MISC. CIVIL CASE No. 88 OF 1981 | In the case of Rajkumar Singh Kasliwal v. Commissioner of Wealth Tax, the Madhya Pradesh High Court addressed the issue of whether loans secured by life insurance policies could be deducted from an individual's net wealth for tax purposes under the Wealth-tax Act, 1957. The court ultimately ruled against the assessee, affirming that such loans do not qualify as deductible debts. The decision is significant for taxpayers who may consider similar deductions in their wealth assessments. This case references earlier precedents, emphasizing the importance of understanding the nature of assets and liabilities when calculating net wealth. Key terms include 'Wealth-tax Act', 'deductible debts', and 'net wealth computation', which are essential for legal professionals and taxpayers navigating wealth tax regulations.... |
| 2006 SLD 3462, (2006) 282 ITR 126 | T.C.(A.) No. 877 OF 2005 , decided on 25.10.2005 | In the case of T.C.(A.) No. 877 OF 2005 decided by the Madras High Court, the central issue was the capital gains tax implications arising from the sale of a palace by an ex-ruler of Pudukkottai Samasthanam. The court ruled in favor of the assessee, holding that no capital gains tax was applicable as the palace was allocated to the ex-ruler without any cost of acquisition. This landmark decision is significant as it clarifies the interpretation of capital gains tax under Section 55 of the Income-tax Act, 1961, particularly in cases where properties are inherited or allocated without any financial outlay. The ruling reinforces the principle that capital gains cannot be computed if no cost of acquisition can be established, citing precedents such as CIT v. H.H. Maharaja Sahib Shri Lokendra Singhji. The outcome emphasizes the importance of understanding the nuances of tax law as they pertain to historical properties and the implications of governmental allocations.... |
| 2012 SLD 3253 = (2012) 344 ITR 435 | IT APPEAL No. 206 OF 2008 , decided on 11.05.2011 | This landmark case revolves around the interpretation of section 10B of the Income-tax Act, 1961, which pertains to exemptions for export-oriented units. The main contention was whether the assessee, Modi Xerox, had established a separate EOU as per the guidelines of the Software Technology Park (STP) scheme. The court found that the Assessing Officer had initially denied the exemption based on the lack of direct exports and the inter-unit sales. However, the Tribunal overturned this decision based on documents provided by the assessee, which were not verified by the Assessing Officer. The High Court concluded that the matter needed further examination by the Assessing Officer to validate the claims made by the assessee. Additionally, the case involved the allowance of commission paid to dealers, which was contested by the Revenue. The court ultimately upheld the Tribunal's decision, clarifying the importance of substantiating business expense claims in tax assessments. This case highl... |
| 2007 SLD 1706, 2007 PTD 2303 | Civil Appeals Nos. 822 to 825 of 2003 , decided on 22.02.2006 | In this landmark case, the Supreme Court of Pakistan addressed the issue surrounding the crushing period of sugarcane as stipulated by the Government. The appellants, represented by prominent advocates, argued that the 160-day limitation imposed by the Government was discriminatory compared to other provinces where no such limitation existed. The case hinged on the interpretation of Section 12A of the Central Excise Act, 1944, which grants the Government the authority to regulate such periods. The Supreme Court carefully evaluated the arguments presented and concluded that the Government's notification was valid, thus upholding the High Court's decision. This ruling is significant in the context of agricultural law and governmental authority, ensuring that regulations are consistently applied across provinces. The case serves as a precedent for future disputes regarding governmental regulations in the agricultural sector, particularly focusing on the balance between regulatory authorit... |
| 1989 SLD 1042, 1989 MLD 3323 | Civil Appeal No.468 of 1988 , decided on 28.03.1988 | In the landmark case of Collector, Central Excise, Madras vs. Messrs Kutty Flush Doors and Furniture Co. (P) Ltd., the Supreme Court of India addressed the interpretation of 'manufacture' under the Central Excise and Salt Act, 1944. The case revolved around the classification of sawn timber and whether it constituted a new product liable for excise duty. The Court reiterated that excise duty is only applicable when a transformation occurs, resulting in a product with a distinct name, character, and use. This ruling is significant for manufacturers and businesses dealing with timber and similar products, as it clarifies the criteria for excise duty applicability. The decision is a critical reference for ongoing discussions about manufacturing processes and tax obligations within the industry.... |
| 1988 SLD 1039, 1988 PLC 401 | HYD-137 of 1987 , decided on 18.10.1987 | In the case of United Bank Ltd. vs. Shafique Anwer, the Labour Appellate Tribunal, Sindh, dealt with the complexities surrounding the dismissal of an employee under the Industrial Relations Ordinance (XXIII of 1969). The Tribunal's decision emphasized the necessity of fair inquiry processes and the rights of employees to contest wrongful dismissals. Key issues included the validity of two domestic inquiries on the same charges and the importance of providing adequate defense opportunities to employees. The Tribunal ultimately upheld the Labour Court's ruling for reinstatement while modifying the back benefits, highlighting trending topics such as employee rights, fair labor practices, and the legal frameworks governing workplace disputes. This case serves as a critical reference for labor law practitioners and advocates for employee rights, emphasizing the need for transparency and fairness in employment practices.... |
| 1983 SLD 364, 1983 SCMR 542 | Criminal Petition No. (?) R of 1982 , decided on 11.04.1983 | This case revolves around the interpretation of the appellate jurisdiction of the Supreme Court of Pakistan concerning the judgments made by the Judicial Commissioner for Northern Areas. The petitioners sought leave to appeal against a judgment that found them guilty under specific sections of the Pakistan Penal Code and imposed a five-year sentence along with a fine. The Supreme Court emphasized that the appellate jurisdiction under Article 185 only extends to judgments from High Courts as defined under Article 175. The Court concluded that the Judicial Commissioner did not qualify as a High Court, leading to the dismissal of the petition. This pivotal ruling clarifies the legal status of the Judicial Commissioner and its implications for future appeals from Northern Areas, reinforcing the delineation of jurisdiction within Pakistan's legal framework.... |
| 2014 SLD 707 = 2014 YLR 1494 | Civil Revision No. 606-P of 2012 , decided on 28.10.2013 | In the case of MST. NOOR BIBI vs. MST. MUKARAMA BIBI, the Peshawar High Court dealt with a civil revision regarding a dispute over a sale mutation that was alleged to be fraudulent. The petitioner, MST. NOOR BIBI, challenged the legality of the sale mutation that transferred ownership of land to the respondent, MST. MUKARAMA BIBI, through a power of attorney allegedly obtained through fraud. The court emphasized the importance of evaluating the 'cause of action' based on the plaint's allegations rather than dismissing it without evidence. The decision reinforced the principle that a proper examination of facts and evidence is essential in civil suits, particularly when allegations of fraud are involved. This case serves as a significant reference for similar disputes involving property rights and the validity of power of attorney in transactions. Key phrases such as 'civil revision', 'sale mutation', 'fraudulent transfer', and 'cause of action' are integral to this legal context, makin... |
| 2014 SLD 2220, 2014 PLD 531 | Writ Petition No. 20918 of 2013 , decided on 12.05.2014 | This case revolves around the Writ Petition No. 20918 of 2013 filed in the Lahore High Court concerning the Election Commission of Pakistan's decision allowing the runner-up candidate for a National Assembly seat to inspect election records. The ruling highlights the autonomy and authority of the ECP under the Constitution of Pakistan and related laws, emphasizing that judicial involvement in elections should be minimal and strictly regulated. It reiterates the necessity for the ECP to operate independently to ensure credible electoral processes while balancing the rights of candidates to access election records. The High Court's decision calls for a clearer interpretation of the ECP's orders and the legal framework governing electoral inspections, ensuring compliance with the Representation of the People Act, 1976. The case underscores the importance of maintaining the integrity of the electoral process in Pakistan, a topic of significant public interest and legal importance.... |
| 2024 SLD 3832, 2024 PLJ 283 | F.A.O. No. 155 of 2019 , decided on 27.05.2024 | This case revolves around the appeal of Tariq Muhammad regarding his exclusion from the SOPE-2016 due to the lack of requisite service years. The Islamabad High Court emphasized the importance of transparency in applications submitted to the FPSC. The court highlighted how the concealment of key information regarding his dismissal led to unnecessary legal disputes. The decision underscores the necessity for candidates to ensure their applications reflect their true employment status and service length to avoid disqualification. The ruling serves as a reminder for all public service applicants about the repercussions of misrepresentation. Keywords: Federal Public Service Commission, competitive examination, legal representation, employment status, public service law, transparency, litigation avoidance.... |
| 2009 SLD 488, 2009 CLC 413 | Suit No.123 of 1994 and C.MA. No.7650 of 2005 , decided on 26.11.2008 | In the case of Sindh High Court Suit No.123 of 1994, the issue of whether the right to sue survives after the death of a party was highlighted. The plaintiffs sought to implead the legal heirs of the deceased defendant, asserting that their claims were rooted in property rights rather than personal actions that would not survive the death of the defendant. The court ruled in favor of the plaintiffs, allowing the application and clarifying that while personal rights do not survive, rights connected to property do. The ruling cited precedents that reinforce the principle that all rights of action existing at the time of death survive to the legal representatives, barring personal actions tied to the individual. This case emphasizes the importance of distinguishing between personal rights and property rights in legal proceedings, particularly in cases involving deceased parties. Key legal principles from the Civil Procedure Code (V of 1908) were referenced, particularly regarding the impl... |
| 2002 SLD 836, 2002 PCRLJ 1 | Criminal Bail Application No.336 of 2001 , decided on 03.08.2001 | In the case of Muhammad Umar and another, the Sindh High Court addressed a significant issue regarding the right to bail under the Criminal Procedure Code and the Penal Code. The petitioners had been incarcerated for over four and a half years without a trial, raising concerns about statutory delays and the prosecution's failure to fulfill legal obligations. The court observed that the lack of action by the State in publishing proclamations for absconding co-accused directly impacted the applicants' right to liberty. This case underscores the judicial commitment to ensuring that individuals are not unjustly deprived of their freedom due to procedural lapses. The ruling reinforces the principle that allegations alone do not establish guilt and that every accused person has the right to a fair trial within a reasonable period. The decision also calls attention to the systemic issues affecting the judicial process and the need for reforms to prevent undue delays in the administration of j... |
| 2023 SLD 6731 | Spl. Cust. Ref. A368/2019 , decided on 19.09.2023 | In the case of Spl. Cust. Ref. A368/2019, the Appellate Tribunal Inland Revenue in Lahore addressed significant issues under the Customs Act, 1969. The tribunal, presided over by Mr. Justice Muhammad Junaid Ghaffar and Justice Ms. Sana Akram Minhas, evaluated the legal arguments from both sides concerning customs regulations. The case highlights the necessity for businesses to comply with customs laws to avoid sanctions and penalties. The tribunal's decision serves as a crucial precedent for similar cases, emphasizing the role of customs authorities in regulating trade practices. This ruling is expected to influence future cases involving customs compliance and enforcement, making it a vital reference for legal practitioners and businesses alike. As the commerce landscape evolves, understanding customs law becomes increasingly important for companies engaging in international trade, and this case underscores that imperative.... |
| 2001 SLD 508, 2001 PTD 3296, (1999) 240 ITR 427 | Writ Petition No. 209 of 1991 , decided on 30.03.1999 | In the case of Smt. LAXMIBAI A. WAGLE vs. Income Tax Officer, the Bombay High Court addressed the validity of a reassessment notice issued under the Indian Income Tax Act, 1961. The petitioner challenged the notice claiming that the income received from M/s. Zuari Agro Chemicals Ltd. for the sale of water from agricultural land was disclosed in previous assessments and accepted as capital receipts not subject to tax. The court ruled that the notice lacked validity due to the absence of fresh information justifying reassessment. It highlighted the strict construction of tax laws and the necessity for the Assessing Officer to have jurisdiction based on undisclosed facts to reopen cases. The decision reinforces the protection of taxpayers against arbitrary reassessment actions by tax authorities, ensuring that established legal principles are upheld.... |
| 2016 SLD 1609, 2016 PLJ 397 | Crl. Misc. No. 15132/B/2015 , decided on 07.12.2015 | In the case of Qaiser Ali Khan vs. State, the Lahore High Court addressed the issue of post-arrest bail under the Criminal Procedure Code and the Pakistan Penal Code. The court analyzed the circumstances surrounding the dishonor of cheques issued for loan repayment and found that the petitioner, Qaiser Ali Khan, had previously been compliant with court orders and had not been involved in any prior criminal activities. The court highlighted the absence of substantial progress in the trial, indicating that the prosecution had failed to present evidence, which further justified the granting of bail. The ruling emphasized the importance of not using criminal proceedings as a means of debt recovery, which is distinctly addressed in civil law. This decision underscores the court's commitment to ensuring that individuals are not unjustly detained, particularly when they have demonstrated good conduct and compliance with legal processes. The case serves as a significant reference point in disc... |
| 1971 SLD 661 = (1971) 82 ITR 376 | CIVIL APPEAL No. 1928 OF 1968 , decided on 27.08.1971 | In the landmark case of Lakshmiji Sugar Mills Co. (P.) Ltd v. Commissioner of Income Tax, the Supreme Court of India addressed the issue of whether contributions made to a cane development council could be classified as a deductible business expense under the Income-tax Act, 1961. The case stemmed from the assessment year 1956-57, where the assessee, engaged in sugar manufacturing, was compelled by law to contribute to road development for transporting sugarcane. The Court emphasized the importance of commercial expediency in determining the nature of the expenditure, ultimately ruling that the contributions were indeed allowable deductions as they were essential for the operation and efficiency of the business. This decision has significant implications for businesses making similar contributions under statutory obligations, reinforcing the principle that expenses incurred for facilitating the business operations can qualify as revenue expenditures. Keywords include 'Income-tax Act', ... |
| 1981 SLD 74, 1981 PTD 179, (1981) 44 TAX 85 | I. T. As. Nos. 1198/KB and 1199/KB of 1975-76 , decided on 13.08.1977 | In this significant case before the Income Tax Appellate Tribunal, the key issues revolved around the imposition of penalties under the Income Tax Act, 1922, specifically regarding sections 33 and 46. The Tribunal scrutinized the actions of the Income-tax Officer, highlighting the necessity of adhering to principles of natural justice, particularly the requirement for a show-cause notice prior to imposing penalties. The Tribunal's decision underscored the importance of appellate orders in superseding prior decisions, thus safeguarding taxpayer rights. The Tribunal's ruling to reduce the penalty rate from 10% to 2.5% for first-time defaults sets a precedent for future cases, promoting fair treatment of taxpayers while ensuring compliance with tax obligations. This case is a pivotal reference for understanding the application of tax law and the procedural safeguards that protect taxpayers.... |
| 2007 SLD 1825, 2007 PLC 194 | Civil Review Petition No.17-K of 2005 in Civil Pet , decided on 07.03.2006 | This case revolves around the review of a Supreme Court decision concerning the retirement of Syed Ashfaq Hussain Shah from N.E.D. University of Engineering and Technology. Initially, Shah applied for Leave Preparatory to Retirement (LPR), which was accepted under duress by the Vice-Chancellor. Upon his appeal to the Sindh Service Tribunal, it was found that his retirement was not voluntary. The Supreme Court, upon review, emphasized that the option of retirement can be revoked if proven to be exercised under coercion. The ruling underscored the necessity of examining the facts surrounding the retirement decision, leading to the restoration of the Tribunal's ruling in favor of Shah.... |
| 2003 SLD 1211, 2003 PCRLJ 1057 | Jail Criminal Appeal No. 128 of 2001 , decided on 27.02.2003 | In the case of Akbar Khan vs. The State, the Peshawar High Court reviewed the appeal against the conviction of Akbar Khan for murder under Section 302 of the Penal Code. The case revolved around the fatal shooting of Sherinzada, with the prosecution relying on circumstantial evidence and the testimony of the deceased's widow. However, the court found significant flaws in the prosecution's case, including the absence of ocular evidence and the unreliability of witness statements. The court emphasized that the prosecution must establish a clear chain of evidence, particularly in cases based on circumstantial evidence. The lack of motive and procedural irregularities, such as the recording of witness statements without cross-examination, led to the acquittal of Akbar Khan. This case underlines the necessity for solid evidence and fair trial standards in criminal proceedings, reinforcing the principle that an accused is presumed innocent until proven guilty beyond a reasonable doubt.... |
| 1994 SLD 737, 1994 SCMR 1112 | Civil Petition for Leave to Appeal No. 302 of 1993 , decided on 27.11.1993 | In the case involving the Federal Land Commission, the Supreme Court of Pakistan addressed the validity of land alienations made through gifts by a declarant under the Land Reforms Regulation, 1972. The central issue revolved around whether these transactions, which involved gifting agricultural land to heirs, were subject to scrutiny. The Court emphasized that such alienations were indeed immune from scrutiny, as established in prior case law, specifically referencing Mst. Tayyub Khanam v. Chairman, Federal Land Commission. The Court's ruling reinforced the legal framework protecting family land transfers and clarified the Commission's role in validating these transactions. This decision is significant in the context of land reforms and property rights in Pakistan, ensuring that familial ties and inheritance rights are upheld in the face of bureaucratic challenges. Keywords such as 'land reforms', 'property rights', 'Supreme Court of Pakistan', and 'legal immunity' are crucial in unde... |
| 2007 SLD 2961, 2007 PLD 415 | High Court Appeal No. 324 of 2001 , decided on 04.05.2007 | In the case of Hakim Ali versus Messrs Pakistan Herald Publications (Pvt.) Ltd., the Sindh High Court addressed the issue of defamation concerning a news report that implicated the petitioner, Hakim Ali, in illegal immigration activities. The report stemmed from a First Information Report lodged against him, leading to claims of reputational damage. The court ruled that the publication was justified as it was based on a public document and served a public purpose, ultimately dismissing the appeal and affirming the importance of responsible journalism in reporting matters of public interest. This case underscores the delicate balance between defamation claims and the freedom of the press, especially when reporting on issues that affect the community at large.... |
| 2012 SLD 2274, 2012 YLR 34 | Writ Petitions Nos. 21415 to 21419 of 2011 , decided on 28.09.2011 | This case revolves around the interpretation of the Punjab Rented Premises Act, particularly focusing on ejectment proceedings and the jurisdiction of the Rent Tribunal. The Lahore High Court addressed the necessity of compliance with section 9(b) of the Act, which mandates that a party must deposit a penalty before the Tribunal can assume jurisdiction over an ejectment petition. The court underscored the principle of fair opportunity in legal proceedings, stating that the law aims to prevent non-suit without allowing compliance with legal requirements. This case serves as a significant reference for future ejectment cases and highlights the judicial responsibility to ensure justice is served. Furthermore, it emphasizes the importance of adhering to procedural rules in rent-related disputes, ensuring that landlords and tenants alike are treated fairly under the law. The ruling is expected to influence how similar cases are handled in the future, reinforcing the expectation of complianc... |
| 1989 SLD 2173, 1989 PLC 398 | Application No. 1 of 1987 , decided on 19.12.1987 | This case revolves around the legal proceedings involving Messrs Elite Publishers (Pvt.) Ltd. and the Employees Union, concerning a strike that took place following a series of conciliation efforts under the Industrial Relations Ordinance, 1969. The Labour Appellate Tribunal, presided over by A. J. Bachani, evaluated whether the strike was lawful based on the context of conciliation failures. The Tribunal concluded that the strike initiated by the Employees Union was justified, as the employer had not shown willingness to negotiate in good faith. The ruling highlights critical aspects of labor law, including the rights of employees to strike and the obligations of employers to engage in productive dialogue during conciliation. By reinforcing the legal framework established by the Industrial Relations Ordinance, this decision serves as a reference point for future labor disputes and emphasizes the need for compliance with procedural requirements in industrial relations.... |