Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1994 SLD 1049 = 1994 CLC 2034 | Civil Appeal No. 61 of 1993 , decided on 08.06.1994 | In the case involving Muhammad Sharif against Muhammad Taj and others, the Supreme Court of Azad Jammu and Kashmir addressed critical issues regarding the inherent powers of the Court under Section 151 of the Civil Procedure Code. The case stemmed from a pre-emption suit filed by the respondent-plaintiff, Muhammad Taj, which had been dismissed for want of prosecution. Upon appeal, the Court found that the plaintiff was present when the case was called, and the dismissal was therefore unwarranted. The High Court upheld the restoration of the suit, and the Supreme Court confirmed this decision. The case illustrates the importance of proper judicial procedure and the Court's commitment to ensuring justice is served, even when procedural technicalities arise. The ruling reinforces the principle that quoting the wrong provision does not preclude a party from seeking a resolution based on the law. This case highlights the significance of judicial discretion and the necessity for courts to ex... |
| 2022 SLD 3174, 2022 YLR 2086 | Criminal Appeal No. 224 and Criminal Revision No. , decided on 19.06.2019 | This case revolves around the acquittal of Ahmad Khan, who was charged under Section 302(b) of the Penal Code for the murder of Muhammad Rafique. The Lahore High Court, Bahawalpur Bench, presided over by Justice Farooq Haider, heard the appeal. The prosecution's case was riddled with inconsistencies, notably regarding the time and place of the alleged crime. Key witnesses were deemed unreliable, and the court emphasized that the prosecution failed to establish the charges beyond a reasonable doubt. The judgment underscored the legal principle that the burden of proof rests on the prosecution, which must present credible evidence to secure a conviction. The case serves as a significant reference for future criminal proceedings, particularly regarding the necessity for precise and corroborated witness testimonies and evidence. Keywords related to this case include 'criminal law', 'murder acquittal', 'evidence evaluation', 'judicial decision', and 'burden of proof'.... |
| 2016 SLD 1821, 2016 PLJ 391 | R.F.A. No. 1118 of 2010 , decided on 27.10.2015 | This case revolves around the appeal by Amina Welfare Trust against the dismissal of their suit for possession of property by the Civil Judge, Lahore. The main issue was whether prior permission from the Advocate General was required to file the suit under Section 92 of the Civil Procedure Code. The Lahore High Court ruled that such permission was not necessary as the trust itself was pursuing the case in a private capacity. The court emphasized that the suit property was indeed trust property as per the trust deed, thus establishing the trust's rightful ownership. This decision highlights the importance of understanding the legal framework surrounding trusts and the necessity of proper judicial processes in civil suits. The ruling was significant in ensuring that the rights of trusts are upheld in legal proceedings, especially in cases involving public charities. The court directed the trial court to reassess the case based on its merits, thereby allowing the trust to pursue its claim... |
| 1989 SLD 2490 = (1989) 178 ITR 404 | In the case of Commissioner of Income Tax v. Modi Industries Ltd., the Allahabad High Court addressed critical issues concerning business expenditure and income taxation under the Income-tax Act, 1961. The court evaluated the tribunal's decisions regarding the deductibility of certain expenses and the classification of revenue receipts. The ruling emphasized the importance of substantiating claims for deductions with relevant business-related evidence. The outcome favored the revenue, thereby reinforcing the tax authority's position on allowable business expenses and taxable income. This case highlights the legal principles governing business expenditures and revenue recognition, making it a significant reference for tax practitioners and businesses alike. Keywords: Income-tax Act, business expenditure, revenue receipt, tax law, tribunal decisions.... | |
| 2017 SLD 644, 2017 PTD 390, (2018) 118 TAX 33 | Customs Appeal No. K-3134 of 2013 , decided on 18.05.2015 | This case revolves around the Customs Appeal No. K-3134 of 2013, where the Port Qasim Authority appealed against the decision of the Collector of Customs regarding the import of a dredger, 'Dong Hai Jun 7001'. The tribunal ruled that the dredger, which was not registered under the Merchant Shipping Ordinance, was not eligible for tax exemptions claimed under S.R.O. 55(I)/2008. The case highlights the importance of compliance with registration and taxation laws in maritime operations in Pakistan. The tribunal found that the dredger was operational without the necessary legal clearance, leading to significant revenue loss for the government. The decision reinforced the need for strict adherence to customs regulations to prevent tax evasion and uphold the integrity of the revenue system. This ruling is significant for maritime law and customs compliance in Pakistan, as it sets a precedent for future cases involving tax exemptions for imported vessels. Keywords such as 'Customs Act', 'Inco... |
| 1960 SLD 160, 1960 PTD 580 | Writ Petition No. 86 of 1959 , decided on 15.01.1960 | This case involves a writ petition filed by Chand Miah and others challenging the orders of the Sales Tax Officer regarding additional sales tax assessments. The petitioners argued that their aratdari business did not fall under the Sales Tax Act. The Dacca High Court, presided over by Justices AKBAR and ASIR, ruled that the petitioners failed to utilize the appeal mechanism available under the Sales Tax Act. The court reiterated the principle that a party must exhaust available statutory remedies before invoking the jurisdiction of the High Court. The court highlighted the importance of allowing statutory bodies to address grievances before seeking judicial intervention. Consequently, the petition was dismissed, reinforcing the need for adherence to established legal processes in tax disputes.... |
| 1984 SLD 1495, 1984 PLC 882 | 605/25 of 1982 , decided on 10.05.1983 | The case revolves around Muhammad Ali, a Patwari who was compulsorily retired after 25 years of service under the Punjab Civil Servants Act, 1974. The Tribunal addressed the appeal regarding the treatment of the intervening period between retirement and reinstatement. The ruling emphasized the legal position that upon rescinding a retirement order, the individual is reinstated to their duty status and the intervening time is not considered as leave without pay. This case highlights the procedural adherence necessary in civil service retirements and the rights of civil servants to challenge unjust decisions. Keywords: Punjab Civil Servants Act, retirement rescindment, civil service rights, legal appeal, duty status.... |
| 2023 SLD 6741 | CUSTOMS APPEAL NO. 135/LB/2022 , decided on 27.04.2022 | This case pertains to Customs Appeal No. 135/LB/2022, heard by the Customs Appellate Tribunal, Bench-II, Lahore. The appellant, Sadam Khan, challenged the decision of the Additional Collector of Customs regarding certain customs duties. The Tribunal examined the nuances of the Customs Act, 1969, particularly focusing on sections 2(kk) and 168(1). The hearing took place on April 25, 2022, and the decision was rendered on April 27, 2022. The Tribunal, led by MR. MUHAMMAD AAMER, highlighted significant interpretations of customs regulations, impacting future customs adjudications. The case emphasized the importance of legal representation, with advocates Rana Rehan and Ch. Imtiaz Elahi representing the appellant and the respondents, respectively. This case serves as a pivotal reference for understanding customs law in Pakistan.... |
| 1969 SLD 789, 1969 PCRLJ 1380 | Criminal Revision Application No. 112 of 1967 , decided on 08.07.1969 | In the case of Mohammad vs. The State, the Sindh High Court dealt with a criminal revision application challenging the conviction of the petitioner for theft under section 379 of the Pakistan Penal Code. The petitioner was accused of stealing bullocks and was apprehended by witnesses who chased him after receiving information about the theft. The court analyzed the evidence presented, which included testimonies from multiple witnesses who confirmed the events leading to the petitioner's arrest. Although the petitioner argued that he was falsely implicated due to personal enmity, the court found his defense to be inconsistent and unconvincing. The judgment highlighted the importance of witness credibility and the weight of medical evidence in supporting the prosecution's case. Ultimately, the court upheld the conviction while modifying the sentence, emphasizing the need for justice and fairness in the judicial process. This case underscores critical legal principles regarding theft, evi... |
| 1948 SLD 13, (1948) 16 ITR 367 | This case revolves around the disallowance of deductions claimed by the assessee-firm for commissions paid to its partners who also owned commission agency businesses. The court's ruling clarified that such payments fall under the scope of Section 10(4)(b) of the Income-tax Act, 1961, and are not permissible as deductions. The judgment highlighted the importance of understanding the nature of payments made to partners and reinforced the legal framework governing income tax deductions for partnerships. This case serves as a significant reference point for understanding the taxation of partnership income and the treatment of payments to partners. It illustrates the rigorous scrutiny applied to ensure that deductions claimed are legitimate and not merely a strategy to evade taxation. Legal practitioners and firms should take heed of this ruling to avoid potential pitfalls when structuring payments to partners.... | |
| 2016 SLD 2059, 2016 PLJ 344 | W.P. No. 8533 of 2012 , decided on 21.10.2015 | In the case of W.P. No. 8533 of 2012, heard by the Lahore High Court, the petitioners, who claimed possession of state land since 1947, sought the transfer of ownership rights. The court examined the constitutional provisions under Article 199 of the Constitution of Pakistan, 1973, regarding the transfer of state land. The decision highlighted the lack of legal authority for the petitioners' claim, emphasizing that mere possession does not confer ownership rights without proper documentation. The court ruled that the petitioners were illegal occupants and denied their request to purchase the land through a private treaty. However, it allowed them to participate in a potential auction for the land and advised them to pursue civil remedies for any dispossession claims. This case underscores the legal complexities surrounding state land ownership and the importance of documented rights in property disputes.... |
| 1962 SLD 459, 1962 PLD 69 | Civil Appeal No. 38-D of 1960 , decided on 25.01.1962 | This case concerns a civil appeal regarding the refund of excise duty claimed by the appellant, MESSRS ABDUL MAJID & COMPANY. The appeal was against a judgment that dismissed the suit for refund, asserting the right to a rebate under the Central Excise Rules. The Supreme Court emphasized that significant legal questions were raised, warranting a thorough examination by the High Court. The ruling underscored the necessity of providing reasons for appeal dismissals, aligning with principles of justice and transparency. Key topics include civil procedure, excise duty refunds, and judicial practices, making it a pivotal case for understanding procedural law in Pakistan.... |
| 1989 SLD 2254, 1989 PLC 554 | KAR-86 of 1986 , decided on 06.02.1989 | This case involves the interpretation of a settlement agreement between the General Products Industries Workers Union and Messrs General Products Industries Ltd. concerning wage increases and the applicability of the Employees' Cost of Living (Relief) Act, 1973. The Tribunal determined that the wage increase was not directly linked to the cost of living, thus denying the employer's claim for a set-off against the relief due under the Act. The decision emphasizes the legal framework governing industrial relations and the obligations of employers to honor agreements made with trade unions. This ruling is significant for understanding the rights of workers under labor law and the interpretation of settlement agreements in relation to statutory provisions.... |
| 2006 SLD 3157, (2006) 286 ITR 357 | ... | |
| 2008 SLD 1554, 2008 SCMR 251 | Cr.P.L.A. No.187-L of 2006 , decided on 05.04.2006 | This case involved the Supreme Court of Pakistan's review of a conviction and death sentence for the petitioners, Muhammad Nasar and another, under section 302(b) of the Penal Code. The court examined the evidence presented, including eyewitness accounts, and concluded that the prosecution had adequately proven its case. The petitioners had claimed that contradictions in witness statements and their minor status should result in overturning the conviction, but the court found these arguments unconvincing. The case highlights the importance of corroborative witness testimony and the standards of evidence required to uphold serious convictions such as those involving capital punishment. The decision reinforces the judicial principles surrounding the assessment of witness credibility and the weight of circumstantial evidence in criminal cases.... |
| 2014 SLD 1937 = (2014) 365 ITR 452 | IT APPEAL NOS. 1102 & 1103 OF 2011 , decided on 16.04.2014 | In the case of Commissioner of Income Tax - IV v. Devasan Investment (P.) Ltd., the Delhi High Court addressed the classification of income derived from the sale of shares. The Revenue contended that the Income Tax Appellate Tribunal had mistakenly treated the income as capital gains instead of business income. The core issue revolved around the intention behind the transactions and the nature of the holdings. The court analyzed the frequency and duration of share transactions alongside the overall financial activities of the assessee. Ultimately, the court ruled in favor of the assessee, affirming that the income was indeed capital gains, thereby impacting tax obligations significantly. This case highlights critical legal principles regarding investment versus trading classifications in tax law, showcasing the nuanced interpretation of financial transactions in light of intent and operational practices. This ruling is particularly relevant for investors and financial entities navigati... |
| 1960 SLD 273, 1960 PLD 208 | Civil Appeal No. 41 of 1959 , decided on 09.03.1960 | In this landmark case, the Supreme Court of Pakistan addressed the issue of salary claims by public servants against the State, establishing that such claims are not enforceable as contractual debts. The case arose when Fazalehaq Mussarrat, a Rehabilitation Inspector, was wrongfully dismissed and later sought reinstatement and payment of arrears through a High Court decree. The Supreme Court ruled that while the High Court's intentions were to uphold justice, the legal framework currently does not support enforcement of salary claims against the State. The Court underlined the importance of honoring judicial decrees and suggested that the government should consider enacting legislation akin to the Crown Proceedings Act, 1947, to facilitate proper recourse for public servants. This ruling reflects ongoing challenges in the legal system regarding the rights of state employees and emphasizes the need for reforms to ensure that judicial decisions are respected and implemented effectively. ... |
| 1989 SLD 159, 1989 PTD 1155, (1990) 61 TAX 12 | Constitutional Petition No. 53 of 1989 , decided on 23.05.1989 | In the case of Constitutional Petition No. 53 of 1989 before the Quetta High Court, the petitioner, MAHMEED (PRIVATE) Ltd, contested the demand for advance income tax by the Collector of Customs. The case revolved around the interpretation of the Income Tax Ordinance, 1979, specifically sections related to the recovery and exemption of advance tax. The court found that the Customs authorities acted within their rights to demand the tax based on the date of import of the vessel. The decision highlighted the procedural aspects of tax recovery and the importance of adhering to the stipulated legal framework regarding exemptions. This case underscores the complexities involved in tax law and the need for clear communication between departments. The ruling serves as a significant reference point for future cases involving advance income tax assessments.... |
| 2011 SLD 984, 2011 YLR 951 | Criminal Miscellaneous No. 1624-BC of 2010 , decided on 27.01.2011 | In the case of Criminal Miscellaneous No. 1624-BC of 2010, the Islamabad High Court dealt with serious allegations of fraud and cheating under the Criminal Procedure Code, Emigration Ordinance, Passports Act, and Pakistan Penal Code. The main issue revolved around the cancellation of bail for the respondent, who was accused of defrauding a victim of a substantial amount of money. The court underscored the importance of protecting innocent individuals from financial exploitation and emphasized that the discretion of the trial court must be exercised with caution. The decision highlights the court's role in ensuring justice is served, particularly in cases involving vulnerable individuals seeking assistance for emigration. The ruling serves as a critical reminder of the legal protections available against fraudulent practices and the necessity for judicial oversight in bail decisions.... |
| 2009 SLD 1322, 2009 PTD 303 | Customs Reference No.25 of 2007 and C.P. No. 101 o , decided on 10.09.2008 | This case revolves around the seizure of a Toyota Land Cruiser under the Customs Act, 1969, based on allegations of smuggling. The primary legal issues discussed were the requirements of notice under Section 171 and the burden of proof under Section 187. The Quetta High Court ruled that non-service of notice did not invalidate the seizure as the owner had knowledge of the allegations. The court underscored that the purpose of the notice is to inform the accused of the charges, and if the accused is made aware through other means, the requirement is substantially fulfilled. This case highlights the interpretation of procedural compliance in customs law and the importance of substantive justice over technicalities. Keywords: Customs Act, vehicle seizure, smuggling allegations, legal import, burden of proof, procedural compliance, Quetta High Court ruling.... |
| 2014 SLD 2163, 2014 CLD 1410 | Writ Petition No.4872 of 2014 , decided on 06.03.2014 | In the case of Writ Petition No.4872 of 2014, the Lahore High Court addressed a constitutional petition regarding the pre-qualification process for contractors under the Punjab Procurement Rules, 2014. The petitioners, Messrs Khalid and Brother, claimed that they were unjustly excluded from the pre-qualification list for various construction projects by the Punjab Province. The court examined the procedural adherence of the procuring agency, which had followed the requisite rules but had not provided reasons for the non-pre-qualification as the petitioners did not request them. It was determined that the court lacks the expertise to review the technical and managerial capabilities of contractors, thus maintaining the integrity of the executive's policy-making prerogatives. The decision reinforces the boundaries between judicial review and executive discretion in procurement matters, emphasizing the need for clear procedural compliance and the importance of requesting information when n... |
| (2019) 120 SLD 1836, (2019) 121 PTD 1542 | W.P. No. 131564 of 2018 , decided on 11.12.2018 | In the case of M/S T.U. Plastic Industry Co. (PVT.) LTD. vs. Federation of Pakistan and Others, the Lahore High Court addressed the legality of a notification issued by the Federal Board of Revenue that amended previous regulations regarding sales tax. The petitioners challenged the notification, arguing it imposed additional tax obligations contrary to established laws. The court found that the amendments made by the Finance Act, 2017, which allowed the Board to impose further taxes without direct Federal Government oversight, were unconstitutional. This decision underscores the importance of adhering to constitutional principles in tax legislation, particularly the delegation of legislative powers. The ruling is significant for businesses affected by taxation laws, emphasizing the need for compliance with constitutional requirements governing tax imposition. Keywords related to this case include 'Sales Tax Act', 'constitutional law', 'taxation', 'Lahore High Court', and 'legal preced... |
| 2023 SLD 403, 2023 PLC 202 | Suit No. 2679 and C.M.A. No. 19791 of 2021 , decided on 17.01.2022 | This case revolves around the validity of the plaintiff's transfer and posting within the National Highway Authority. The Sindh High Court evaluated the legitimacy of the orders concerning the plaintiff's service conditions under the National Highway Authority Employees Services Rules, 1995. The court emphasized that the plaintiff's appointment letter permitted transfers to any location across Pakistan, and no fundamental rights were infringed. The decision reinforces the authority's right to manage employee postings, highlighting that employees cannot object to transfers that align with their service terms. This ruling is significant for those studying employment law, particularly in the context of public service regulations.... |
| 1976 SLD 161, 1976 PLD 476 | D-2741 of 1976 , decided on 14.04.1976 | This case revolves around the validity of a conviction passed by a Special Military Court during the Martial Law period in Pakistan. The appellant was convicted of rape and sentenced to ten years' imprisonment. The core issue was whether the confirmation of this conviction by the Governor after the revocation of Martial Law was valid. The Supreme Court analyzed the Martial Law (Pending Proceedings) Order, 1972, and the relevant articles of the 1972 Constitution, concluding that the orders and proceedings were valid and protected under existing laws. The decision emphasized the continuity of legal processes despite changes in the legal framework, affirming the importance of legal consistency in judicial proceedings. This case is significant for understanding the intersection of military law and civil rights in Pakistan, especially during periods of Martial Law. Keywords: 'Martial Law', 'Supreme Court Pakistan', 'Special Military Court', 'legal proceedings', 'constitutional law'.... |
| 2014 SLD 1991, (2014) 363 ITR 328 | IT APPEAL NO. 261 OF 2013 , decided on 07.03.2014 | In the case of Hotel And Allied Trades (P.) Ltd. v. Deputy Commissioner of Income Tax, the Kerala High Court addressed significant questions surrounding the eligibility for deductions under sections 80HHD and 80-IB of the Income-tax Act. The case revolved around the assessment year 2000-01, where the appellant, a hotel business, claimed deductions but faced disallowance from the Assessing Officer. The court evaluated whether deductions could be based on the turnover and profits of each eligible unit rather than the total of all units combined. Ultimately, the court upheld the Tribunal's decision, emphasizing the necessity of considering the total profits of the business when determining deductions. This ruling is pivotal for similar businesses seeking clarity on tax deductions under the Income-tax Act.... |
| 1963 SLD 489, 1963 PLD 51 | Criminal Appeal No. 98 of 1962 , decided on 29.11.1962 | This case revolves around the legal complexities of marriage and divorce within the context of Islamic law and Pakistani law. It highlights the issues of validity regarding marriage contracts, the necessity of proper procedures in divorce, and the roles of various legal principles as they apply to the unique circumstances of the parties involved. The case also discusses the implications of the Muslim Family Laws Ordinance, which aims to regulate and provide guidelines on marital disputes and divorce proceedings. The ruling serves as a significant reference point for future cases involving similar legal questions, especially in the realm of family law where the intersection of cultural practices and legal standards often leads to disputes. The court's decision reiterates the importance of following established legal protocols to ensure fairness and justice in marital relations, particularly for women who may be at a disadvantage in divorce proceedings. Keywords such as 'Islamic law', 'd... |
| 2016 SLD 113 | ITA No. 539/IB/2013 (Tax Year 2003), ITA No. 540/I , decided on 10.12.2015 | In the case of M/s Sheraton Middle East Management Corporation vs CIR, Zone-III, RTO Islamabad, the Appellate Tribunal Inland Revenue addressed multiple appeals regarding tax years spanning from 2003 to 2010. The primary issue revolved around the jurisdiction of the tax filings, which were incorrectly submitted to RTO Islamabad instead of RTO Karachi, where the appellant's jurisdiction lies. The tribunal examined the implications of section 221 of the Income Tax Ordinance, 2001, which allows the re-calling of previous orders under specific circumstances. The tribunal noted that the appellant did not attend the hearings despite multiple adjournments, and the respondent defended the order effectively. The final verdict reinforced the importance of correct jurisdiction in tax matters, leading to the dismissal of all appeals as lacking merit. This case underscores the necessity for taxpayers to ensure accuracy in filing to avoid complications and jurisdictional disputes.... |
| 2010 SLD 281, (2011) 103 TAX 125 | I.T.A. No. 861/LB of 2009 , decided on 05.03.2010 | This case revolves around the procedural requirements of the Income Tax Ordinance of 1979, specifically focusing on Section 62(1). The core issue was whether proper notice was served to the taxpayer before the rejection of their accounts. The Appellate Tribunal held that issuing a notice is mandatory and failure to do so invalidates the assessment. The decision referenced multiple precedents where similar failures resulted in the annulment of assessments. The dissenting note raised concerns about the adequacy of notice through order sheet entries, highlighting the importance of formal communication. This case is significant for tax law practitioners as it underscores the critical procedural compliance necessary in tax assessments. Keywords: Income Tax Ordinance, procedural compliance, tax law, assessment validity, notice requirement.... |
| 2004 SLD 1662 = 2004 PLC 1066 | Appeal No.754(K) CE of 2000 , decided on 05.07.2003 | This case revolves around the compulsory retirement of Major (Retd.) Sultan Sikandar Noon from the Karachi Port Trust (KPT) due to allegations of professional misconduct, specifically unauthorized absence from duty and failure to comply with transfer orders. The proceedings highlighted the importance of discipline in civil service, particularly for individuals with military backgrounds. The appellant's failure to report for duty as ordered resulted in disciplinary proceedings initiated by the KPT Board. Despite the appellant's claims of political influence and procedural defects in the inquiry, the Tribunal found that the inquiry met the necessary legal standards. The case underscores the legal principles governing public service conduct and the repercussions of failing to adhere to lawful orders. Key rulings referenced include precedents related to unauthorized absence and the importance of compliance with administrative directives.... |
| 2015 SLD 444, 2015 PCRLJ 134 | Criminal Appeal No. 7 of 2013 , decided on 18.04.2014 | This case revolves around the principles of bail under the Criminal Procedure Code, particularly focusing on Section 497. The Supreme Court of AJ&K addressed the appeal filed against the Shariat Court's decision that granted bail to the accused-respondent. The court evaluated the legal standards for determining whether an accused can be classified as a 'hardened, desperate, and dangerous criminal,' which would preclude them from qualifying for bail even under statutory delays. The court concluded that the prosecution failed to establish that the accused's actions met this threshold. It emphasized that the trial's delays were not caused by the accused, thereby reinforcing the legal presumption in favor of granting bail. The decision highlights the balance between maintaining public safety and upholding the rights of the accused, providing a significant commentary on the application of bail laws in Pakistan.... |
| 2012 SLD 1092, 2012 PLD 222 | Writ Petition No.5096 of 2009 , decided on 14.12.2011 | In the case of Pharma Wise Labs. Ltd. vs. Secretary Health, the Lahore High Court addressed a constitutional petition regarding the certification of Bio Equivalence and Bio Availability (B.E.B.A.) necessary for anti-T.B. drugs. The petitioner, a pharmaceutical company, faced challenges as no WHO-approved laboratory was willing to conduct the required tests, a condition set by the provincial government that allegedly favored larger pharmaceutical lobbies. The court noted that while four institutions had been recognized by the Federal Government to conduct these tests, there was a lack of formal documentation confirming their authority. The court directed the issuance of a formal notification to empower these institutions, aiming to enhance domestic drug manufacturing capabilities and ensure affordable medication availability across the country. This decision underscores the importance of regulatory clarity in the pharmaceutical sector to prevent monopolistic practices and promote public... |
| 2009 SLD 1630, 2009 SCMR 385 | Civil Petition No.2825-L of 2001 , decided on 19.12.2008 | In the case of Sahib Dad vs. Province of Punjab, the Supreme Court of Pakistan examined the rights of a transferee pendente lite concerning the allotment of State land. The petitioner, Sahib Dad, claimed to have entered into an agreement to purchase land from Abdul Ghafoor, who had earlier filed a suit against the Provincial Government to restrain the resumption of the land. The Supreme Court upheld the Lahore High Court's ruling that dismissed Sahib Dad's application under section 12(2) of the Civil Procedure Code, stating that he was not a necessary party in the ongoing proceedings. The Court highlighted the legal principle that decisions against the assignor are binding on the assignee unless the assignee actively seeks to join the proceedings. The decision reinforces the importance of timely legal action and the need for parties to assert their rights within the judicial process. Keywords: Supreme Court, transferee pendente lite, State land, agreement to sell, legal principles, Lah... |
| 1977 SLD 1612 = 1977 PLC 280 | KAR-189 of 1976 | This case revolves around the dismissal of an appellant worker under the Industrial Relations Ordinance (XXIII of 1969), specifically focusing on section 25-A regarding dismissal from service. The case highlights the significance of presenting oneself for cross-examination in legal proceedings. The Labour Appellate Tribunal, Sindh, presided over the case where the appellant was represented by Choudhry Maarif and the respondent by Masood Sheryar. Despite multiple opportunities given to the appellant to present his case, he failed to appear, leading to the dismissal of his appeal. This case underscores the importance of due diligence and participation in legal processes, as the absence of the appellant was interpreted as a lack of interest in pursuing the grievance. The decision serves as a reminder to all workers about the necessity of engaging actively in their legal representation.... |
| 2004 SLD 801, 2004 PTCL 290 | C.M. No. 54/2004 in Customs Appeal No. 1648/LB/200 , decided on 01.04.2004 | In the case of M/s. Millat Tractors Ltd. vs. Collector of Customs, the Appellate Tribunal Inland Revenue addressed the issue of compliance with remand orders under the Customs Act, 1969. The Tribunal highlighted the Collector of Customs, Lahore's failure to adhere to previous directives, leading to delays in the adjudication of cases. The Tribunal mandated that the Collector fix a hearing within one week and conduct continuous hearings to resolve the cases within forty-five days. This decision underlines the judicial authority of the Tribunal and reinforces the obligation of the Collector to comply with its orders, emphasizing the importance of timely justice in customs matters. The case exemplifies the challenges faced in administrative compliance and the need for accountability in adjudicative processes.... |
| 2004 SLD 512, 2004 CLD 150 | Regular First Appeal No.466 of 1999 , decided on 23.01.2003 | This case revolves around the legal proceedings initiated by Trust Modaraba against Mian Aftab Ahmed Shaikh and others for recovery of a significant amount under Modaraba finance agreements. The Lahore High Court examined various provisions of the Modaraba Companies and Modarabas Ordinance, the Limitation Act, and the Civil Procedure Code to determine the validity of the suit and the applicability of limitation periods. The court concluded that the suit was filed within the permissible timeframe and dismissed the appeal, affirming the Tribunal's jurisdiction. This case highlights important legal principles regarding Modaraba financing and the procedural aspects of civil litigation, making it a significant reference for future cases involving similar financial arrangements.... |
| 2024 SLD 4557 = 2024 PLJ 434 | W.P. Nos. 91, 106, 107 & 136 of 2022 , decided on 07.11.2022 | The case revolves around the tragic incident that occurred in Murree on January 7, 2022, where 22 tourists lost their lives due to a severe blizzard. The Lahore High Court scrutinized the actions of various government entities, including the Provincial Disaster Management Authority (PDMA) and other local departments, highlighting their failure to respond adequately to the emergency situation. The court pointed out the critical shortage of personnel within the PDMA, which is responsible for disaster management in the province. Despite forecasts indicating heavy snowfall, the response was inadequate, leading to catastrophic consequences. The court also addressed the environmental issues plaguing Murree, emphasizing the need for sustainable tourism management and infrastructure improvements to protect the region's ecological integrity. The decision underscores the importance of accountability and proactive measures by government bodies to safeguard public welfare and the environment.... |
| 2016 SLD 516 = 2016 SCMR 875 | Civil Appeal No. 294 of 2015 , decided on 10.12.2015 | This case revolves around the challenges to the election results of the Sindh Provincial Assembly Seat No.PS-59-Badin (V) held on 11th May 2013. The petitioner, Muhammad Nawaz Chandio, contested the election results against Muhammad Ismail Rahu, alleging illegal practices including the casting of bogus votes in several polling stations. The Election Tribunal found merit in the allegations and ordered a re-election in 37 disputed polling stations, which was subsequently upheld by the Supreme Court. The Court underscored that the verification process by NADRA played a critical role in identifying the illegal votes, thus reinforcing the importance of electoral integrity. Key legal principles established include the necessity for compliance with the Representation of the People Act, the role of evidence in election petitions, and the jurisdiction of the Election Tribunal to grant partial relief in case of electoral malpractices. The case is significant for its implications on electoral law... |
| 2024 SLD 3438 | STA NO. 1697/LB/2017 , decided on 07.02.2024 | This case, cited as 2024 SLD 3438, revolves around an appeal by M/s. Hi-Tech Networks (pvt) Ltd against the CIR, RTO, Lahore. The Appellate Tribunal Inland Revenue, presided over by Judicial Member Ayesha Fazil Qazi, heard the case on January 25, 2024. The appeal was represented by Advocate Mr. Hashim Aslam Butt, while the respondent was represented by Ms. Arfa Tabassum, DR. The tribunal's decision, delivered on February 7, 2024, holds significant implications for tax law and administrative procedures, shedding light on the nuances of tax assessments and the responsibilities of taxpayers. This case emphasizes the importance of thorough legal representation and the tribunal's role in ensuring fairness and clarity in tax administration. It serves as a vital reference for future cases, illustrating the judicial approach towards tax disputes. The ruling is expected to influence similar cases and guide practitioners in navigating complex tax regulations.... |
| 1989 SLD 1844, 1989 SCMR 1683 | Civil Petition for Leave to Appeal No. 211-R of 19 , decided on 20.06.1988 | In the case concerning the Auqaf Department's acquisition of property, the petitioners sought leave to appeal following a series of unsuccessful challenges across different legal forums. The Supreme Court's decision centered on the jurisdictional limitations faced by the petitioners and the necessity for a fair hearing on the merits of their case. The Court's ruling emphasized the importance of access to justice and the need for legal remedies under the West Pakistan Waqf Properties Ordinance, 1961. The decision also highlighted the interplay between technical legal constraints and the equitable principles of justice, ensuring that the petitioners would have their day in court after a long period of unresolved litigation. This case underscores the significance of understanding jurisdiction and the application of limitation laws in property disputes, especially in the context of waqf properties.... |
| 2024 SLD 3691 | STA NO. 2504/LB/2023 , decided on 28.03.2024 | In the case STA NO. 2504/LB/2023, heard by the Appellate Tribunal Inland Revenue in Lahore, M/s. Crescent Bahuman, Ltd. challenged the decision of The CIR, LTO regarding tax compliance. The hearing took place on December 18, 2023, with the decision delivered on March 28, 2024. Mr. Nadeem Ashraf, FCA represented the appellant, while Mr. Bilal Zia, D.R. represented the respondent. The tribunal's ruling clarified various aspects of tax law and compliance, addressing key issues pertinent to the case. It highlighted the responsibilities of businesses under the existing tax framework and provided essential insights for future reference. This case serves as a significant point of reference for tax practitioners and businesses alike, emphasizing the need for rigorous adherence to tax obligations. The decision is expected to influence future cases and is a valuable resource for understanding tax law interpretations. The tribunal's detailed examination of the facts and legal principles involved ... |
| 2021 SLD 1035, 2021 PLC 108 | Constitution Petitions Nos. D-615, D-616 and D-617 , decided on 10.03.2020 | In the case of K-Electric Limited versus Muhammad Aslam Shah and others, the Sindh High Court addressed constitutional petitions regarding wage disputes under the Industrial Relations Act, 2012, and the Payment of Wages Act, 1936. The core issue revolved around the jurisdiction of the NIRC over claims related to wages and unfair labor practices. The court determined that K-Electric, as a trans-provincial establishment, fell under the NIRC's jurisdiction for adjudicating individual grievances of workers. The court's decision to uphold the NIRC's remand order and dismiss the petitions reflects a broader commitment to protecting workers' rights and ensuring fair labor practices in the industrial sector. This case highlights the importance of legal frameworks in addressing wage disputes and reinforces the role of the NIRC in safeguarding workers' interests in Pakistan's evolving labor landscape.... |
| 2019 SLD 1307 = 2019 CLC 938 | Writ Petition No. 2008 of 2013 , decided on 06.02.2017 | This case revolves around a constitutional petition filed by Ms. Naheed Khan against the Election Commission of Pakistan regarding the registration of a political party under the name 'Pakistan Peoples Party' and the allocation of the election symbol of a sword. The petitioner argued that her application was wrongfully rejected, as she contended she was not a member of the existing Pakistan Peoples Party (Parliamentarians), despite having contested elections on its ticket. The court ruled that the Election Commission acted within its jurisdiction and that the petitioner's claims raised disputed questions of fact. This decision highlights the complexities surrounding party registration and the legal standing of political entities in Pakistan. The ruling underscores the importance of adhering to the provisions of the Political Parties Order, 2002, and the constitutional rights of citizens to form political associations. Keywords related to political party registration, constitutional law... |
| 2012 SLD 867, 2012 YLR 436 | Criminal Miscellaneous Nos. 13020/B and 13160/B of , decided on 23.11.2011 | In the case of Criminal Miscellaneous Nos. 13020/B and 13160/B of 2011, decided by the Lahore High Court on November 23, 2011, the court addressed issues related to bail and the admissibility of evidence in a robbery case under the Pakistan Penal Code and Criminal Procedure Code. The court found that the evidence presented, particularly the fingerprints, did not match those of the petitioners, raising reasonable doubt about their involvement in the crime. The lack of an identification parade further weakened the prosecution's case. The case highlighted the significance of modern forensic techniques in criminal investigations and the need for thorough inquiries before making decisions regarding bail. This ruling sets a precedent for how evidence is evaluated in criminal proceedings, emphasizing the rights of the accused and the importance of substantial proof in securing convictions.... |
| 2006 SLD 2738, 2006 SCMR 1515 | C.P.L.A. No.3368-L of 2002 , decided on 26.08.2004 | This case revolves around a legal dispute concerning an agreement to sell property, highlighting crucial aspects of evidence and witness requirements under the Qanun-e-Shahadat, 1984, and the Constitution of Pakistan. The Supreme Court's decision to grant leave to appeal underscores the importance of examining procedural fairness in property disputes. The case emphasizes the necessity of considering historical legal contexts when evaluating agreements executed prior to legislative changes. Legal professionals must navigate complex intersections of property law and evidentiary standards, making this case significant for future litigation involving similar issues. Keywords: property law, evidentiary standards, Supreme Court of Pakistan, Qanun-e-Shahadat, legal disputes.... |
| 1983 SLD 479, 1983 PLD 674 | Writ Petition No. 155 of 1983 , decided on 09.07.1983 | This case revolves around the interpretation of the West Pakistan Urban Rent Restriction Ordinance, particularly concerning the jurisdiction of the Rent Controller in cases where properties are used for manufacturing purposes. The petitioner, Syed Amjad Ali Shah, argued that his lease for the lower portion of a house for tile manufacturing did not fall under the jurisdiction of the Rent Controller. However, the Lahore High Court upheld the previous rulings, asserting that the lease was for premises used to run a factory rather than for the factory itself, thereby maintaining the Rent Controller's jurisdiction. The court also highlighted the landlords' entitlement to reclaim the property for bona fide residential purposes, referencing changes in legal interpretations regarding composite buildings. This case emphasizes the importance of timely objections in legal proceedings and clarifies the nuances of property law under the Urban Rent Restriction Ordinance.... |
| 2017 SLD 2519, 2017 YLR 2251 | Criminal Appeal No. 362-J of 2011 and Murder Refer , decided on 22.06.2016 | In the case concerning Muhammad Saleem's conviction for the murder of Zakir, the Lahore High Court addressed significant legal questions regarding the reliability of eyewitness testimony and the sufficiency of medical evidence in criminal proceedings. The court noted that the FIR was lodged with an unacceptable delay of over eight hours, raising doubts about the complainant's presence at the scene. Discrepancies between the eyewitness accounts and the medical examination were highlighted, particularly regarding the distance from which the fatal shots were fired. The judgment emphasized the importance of corroborative evidence in establishing guilt and the principle that the benefit of doubt must favor the accused. This case illustrates critical aspects of criminal law, including the standards for proving intent and the necessity for reliable witness testimony in securing convictions. The outcome reinforces the judicial commitment to ensuring that convictions are based on solid evidence... |
| 1983 SLD 627 = (1983) 139 ITR 736 | TAX CASE No. 604 OF 1976 (REFERENCE No. 478 OF 197 | In the case of Sangameshwar Coffee Estate Ltd. v. Commissioner of Income Tax, the Madras High Court addressed the issue of capital gains under Section 45 of the Income-tax Act, 1961. The case revolved around the sale of 200 standing rosewood trees for a total consideration of Rs. 7.25 lakhs, with the purchaser responsible for felling and removing the trees at their own cost. The Income Tax Officer (ITO) argued that the entire amount should be considered for capital gains as the sale took place when the agreement was executed, despite the fact that only Rs. 6.25 lakhs was received during the assessment year. The Tribunal supported the ITO's position, stating that the agreement constituted one integrated transaction for the entire sale amount. The court noted that the agreement did not show any intention to postpone the transfer of property in the trees and that nothing remained for the seller to do for the sale to take effect. The ruling emphasized the importance of interpreting the ter... |
| 1977 SLD 2 = 1977 SCMR 371 | Civil Appeals Nos. K-23 to K-27, K-36 to K-64 of 1 , decided on 09.07.1977 | The Supreme Court of Pakistan addressed the distinction between 'pipes' and 'tubes' under the Imports and Exports (Control) Act and the Customs Act. In this landmark case, it was determined that the Import Policy Order, 1974, allowed for the importation of steel tubes while explicitly prohibiting G.I. and black pipes. The ruling clarified that legislative language must be interpreted strictly, ensuring that terms used in statutes are given their distinct meanings. This case highlights the significance of precise language in trade regulations and sets a precedent for future cases involving import classifications. Legal representatives emphasized that the government's historical treatment of these terms as separate commodities should guide interpretation, and the court's decision reinforced the principle that legislative terms cannot be treated as interchangeable without clear statutory authority. This case is crucial for importers navigating trade regulations and understanding the impli... |
| 1999 SLD 770, 1999 PLC 67 | Suit No. 364 of 1997 , decided on 03.10.1997 | In the case of Suit No. 364 of 1997, the Sindh High Court addressed crucial issues regarding the Service Tribunals Act of 1973, specifically focusing on the implications of section 2-A, which defines service under certain corporations as service of Pakistan. This case emphasizes the legal standing of employees under corporations controlled by the Federal Government and their rights as civil servants. The court's decision to abate the proceedings highlights the impact of legislative changes on ongoing legal matters, particularly in the context of labor and employment law. The ruling references established case law, reinforcing the need for clarity regarding jurisdiction and the effects of statutory amendments. This case serves as a vital reference for future disputes involving civil servants and corporate entities under federal control, shedding light on the intersection of administrative law and employment rights in Pakistan.... |
| 2004 SLD 3683, 2004 PLJ 26 | W.P. No. 21 of 2002 , decided on 26.12.2003 | This case revolves around the legal dispute between the petitioners, Muhammad Atif Khan and another, and the Administrator of Baldia, concerning the construction of homes on plots D-3 and D-4 in Rawalakot. The petitioners claimed their rights under the Pearl Development Authority Act, 1993, which governs public housing schemes in the region. The respondents argued that they were entitled to stop the construction under the Azad Jammu and Kashmir Local Government Ordinance, 1984. The Court ultimately ruled in favor of the petitioners, establishing that the construction was lawful and that the authority of the Municipal Corporation to intervene was not applicable due to the existence of the special law. This case highlights important aspects of property rights, local government authority, and the hierarchy of laws, emphasizing that special laws take precedence over general ones in matters of jurisdiction related to public housing schemes.... |
| 2008 SLD 1975, 2008 PLD 503 | Criminal Appeal No.157 of 2003 , decided on 10.03.2008 | In the case of Muhammad Latif vs. The State, the Supreme Court of Pakistan addressed the complex issues surrounding motive and circumstantial evidence in criminal law. The appellant was convicted for the brutal murder of three individuals, including a baby, and sentenced to death. The court highlighted that while proving motive can be challenging, it is not a prerequisite for a conviction if strong circumstantial evidence exists. The court's ruling reinforces the principle that the real motive is often known only to the accused, and failure to prove it does not negate the prosecution's case if the evidence is compelling. This case serves as a pivotal reference point in discussions of criminal justice, particularly in the context of capital punishment and the standards of evidence required for conviction. Keywords such as 'capital punishment', 'circumstantial evidence', and 'criminal justice' are crucial for understanding the implications of this landmark decision.... |
| 2004 SLD 2700, 2004 PTD 2855 | Custom Appeals Nos. 19 and 20 of 2004 , decided on 21.04.2004 | In the case of Customs Appeals Nos. 19 and 20 of 2004, the Lahore High Court addressed the appeals filed by Messrs Best Buy Computers against the decisions of the lower tribunals regarding the cancellation of their exemption certificate under the Income Tax Ordinance, 1979. The court examined the circumstances under which the exemption was granted and concluded that the appellants had fraudulently obtained the exemption certificate. The court emphasized the importance of compliance with the specific legal requirements for tax exemptions, particularly for commercial importers. The ruling reaffirmed the legal interpretation of the terms 'industrial undertaking' and clarified the obligations of importers under the Income Tax Ordinance. The judgment serves as a precedent for similar cases involving tax exemptions and underscores the need for transparency and adherence to legal standards in tax matters.... |
| 2003 SLD 3219 = (2003) 265 ITR 77 | IT REFERENCE NO. 290 OF 1983 , decided on 02.09.2003 | This case revolves around the interpretation of Section 40(c) of the Income-tax Act, 1961, concerning the disallowance of excessive remuneration paid to directors. The Allahabad High Court ruled that it is not within the jurisdiction of the Income-tax Officer (ITO) to determine what constitutes a reasonable salary for company directors unless such salaries are clearly exorbitant or fictitious. The court emphasized that the assessment should be made from the viewpoint of a prudent businessman, focusing on the commercial expediency of the expenditures incurred. The judgment reinstated the earlier decision of the Commissioner (Appeals), effectively allowing the salary increases based on the company's improved sales performance. This case is significant for understanding the limits of tax authority in scrutinizing corporate remuneration practices and reinforces the principle of allowing legitimate business expenses.... |
| 1984 SLD 994, 1984 SCMR 1505 | Civil Miscellaneous Petitions Nos. 609/R and 610/R , decided on 12.12.1983 | This case revolves around the dismissal of the petitioners' review petitions by the Supreme Court of Pakistan on December 12, 1983. The ruling highlights the critical importance of compliance with procedural rules, specifically Rule 6 of Order XVI of the Supreme Court Rules, 1980, which mandates the presence of counsel during hearings. The absence of the counsel for both the petitioners and respondents resulted in the court's decision to dismiss the petitions. The case underscores the necessity for legal representatives to adhere to court protocols to ensure that their clients' cases are heard and adjudicated fairly. This ruling serves as a cautionary tale for legal practitioners about the potential consequences of non-compliance with court rules. The decision reiterates that procedural diligence is paramount in the legal process, impacting the outcome of cases significantly.... |
| 2024 SLD 3555 | STA NO. 930/LB/2019 , decided on 05.03.2024 | In the case STA NO. 930/LB/2019, the Appellate Tribunal Inland Revenue in Lahore addressed significant tax compliance issues faced by M/s. Din Industries Ltd. The case was heard on March 1, 2024, with a decision rendered on March 5, 2024. The tribunal, consisting of Judicial Member Nasir Mehmud and Accountant Member Muhammad Tahir, examined the arguments presented by both parties. The appellant, represented by Ms. Tehmina Akram, argued that the respondent had not complied with various tax obligations. In response, Mr. Waseem Ahmed Malik, representing Din Industries Ltd, contended that the assessments made by the CIR were erroneous and lacked a proper legal basis. The tribunal's decision is crucial for understanding the interpretation of tax laws and the responsibilities of businesses in maintaining compliance. This case highlights the ongoing challenges faced by companies in navigating complex tax regulations and the importance of legal representation in disputes with tax authorities. ... |
| 2007 SLD 3170, 2007 PLJ 891 | W.P. No. 7916 of 2005 , decided on 15.05.2006 | This case revolves around the actions of Trust Leasing Corporation Ltd in placing Yousaf Sugar Mills on the Credit Information Bureau (CIB) list without adequate notice or verification. The Lahore High Court examined the implications of such actions under the Banking Companies Ordinance and the Constitution of Pakistan. The Court found that the lack of notice and due process violated the rights of the petitioners, who had already settled their liabilities as per an arbitrator's decision. The judgment underscores the importance of fair trial principles and the necessity for financial institutions to adhere to legal standards when communicating default statuses. The ruling is significant for businesses facing potential blacklisting, as it establishes a precedent for ensuring due process in financial dealings. This case is crucial for understanding the intersection of corporate law, banking regulations, and constitutional rights in Pakistan, making it relevant for legal practitioners and ... |
| 1989 SLD 976 = 1989 PTD 93 | Civil Appeals Nos. 539 of 1964, 66 and 67 of 1965 , decided on 24.11.1965 | This case revolves around the valuation of assets for wealth tax purposes, specifically in relation to the Wealth Tax Act, 1957. The Supreme Court of India addressed whether the Wealth Tax Officer was correct in accepting the value of the assets as presented by Kesoram Industries, which showed a significant revaluation of its assets. The court also examined the implications of proposed dividends and tax provisions on the overall net wealth of the company. It was concluded that the proposed dividends did not constitute a debt owed on the valuation date and emphasized the importance of accurate asset valuation in the context of wealth tax. This case underscores critical aspects of wealth tax assessments and the interpretation of tax liabilities, which are essential for tax professionals and corporate entities. Legal practitioners should pay close attention to this ruling, as it sets important precedents in tax liability assessments and asset valuation methodologies.... |
| 2020 SLD 712, 2020 LHC 1266 | W.P. No. 1014 of 2018 , decided on 03.03.2020 | The case of Reliance Commodities (Private) Limited against the Federation of Pakistan, adjudicated by the Lahore High Court, highlights important legal interpretations surrounding the Income Tax Ordinance, 2001, and the Constitution of Pakistan. The court's decision will influence future tax-related disputes, especially regarding compliance with legal standards and the protection of constitutional rights. This ruling is particularly relevant for corporate entities navigating tax obligations in Pakistan, as it reinforces the significance of understanding the intricate relationship between tax law and constitutional provisions. Legal practitioners and businesses alike should take note of this case as it sheds light on how courts may interpret and enforce tax regulations. Keywords: Lahore High Court, Income Tax Ordinance, corporate tax compliance, constitutional law, legal precedent, tax assessment.... |
| 2003 SLD 2622, 2003 CLC 1121 | Second Appeal from Order No. 15 of 2000 , decided on 27.04.2003 | This case pertains to the Second Appeal from Order No. 15 of 2000, decided by the Peshawar High Court on April 27, 2003. The appeal was brought forth by Bakht Zamin Shah against Faiz Muhammad Khan, with legal representation from H. Muhammad Zahir Shah and Saeedullah. The court's decision underscores the critical nature of procedural justice in legal proceedings, ensuring that all parties involved are afforded their legal rights. The ruling aims to reinforce the integrity of the judicial system and highlights the necessity for clear legal representation in appeals. This case serves as a reference point for future appeals related to procedural fairness and the rights of litigants within the judicial process. The judgment not only resolves the dispute at hand but also contributes to the broader discourse on legal standards and practices in the region.... |
| 2018 SLD 703, 2018 SCMR 727 | C.A. Nos. 334 to 344 of 2004 , decided on 05.03.2018 | In the case of Army Welfare Sugar Mills and Others vs. Government of Sindh, the Supreme Court of Pakistan addressed the legality of the quality premium payment to sugarcane growers as per the Sugar Factories Control Act, 1950. The court upheld the base sucrose recovery level of 8.7%, which is critical for determining the sugarcane procurement price. The ruling clarified that the quality premium is not a discretionary payment but a statutory requirement that compensates growers for their contribution to higher sucrose recovery levels. The court emphasized the collaborative efforts of growers and mills in achieving these levels, and the need for timely payment of the quality premium to support the agricultural sector. This case is significant for stakeholders in the sugar industry, as it reinforces the legal framework governing sugarcane pricing and growers' rights, while also highlighting the importance of statutory compliance in agricultural economics.... |
| 1976 SLD 468, (1976) 104 ITR 160 | TAX CASE No. 216 OF 1969 (REFERENCE No. 71 OF 1969 , decided on 30.07.1975 | This case revolves around the interpretation of Section 187 of the Income-tax Act, 1961, concerning the change in the constitution of a partnership firm. The Madras High Court dealt with the implications of a partner's death on the partnership's continuity and income assessment. The case highlighted that the partnership agreement's clauses play a crucial role in determining whether the firm is dissolved or merely reconstituted upon a partner's death. The court ruled in favor of treating the firm as a continuing entity, thus allowing for the aggregation of income across different partnership configurations for tax purposes. This judgment underscores the importance of partnership agreements and their language in tax assessments, providing clarity on how deaths of partners are treated under the Income-tax Act. The ruling has significant implications for partnership firms regarding income tax assessments and financial planning, making it a critical reference for legal and financial practit... |
| 2024 SLD 3704 | Income Tax Case No. 10 of 199 , decided on 28.09.2023 | This case from the Sindh High Court addresses critical aspects of the Income Tax Ordinance, 1979, particularly Section 66-A. The petitioners, a private corporation, contested the actions of the tax authorities, leading to a detailed examination of the legal principles governing income tax assessments. The judges emphasized the need for transparency and fairness in tax matters, ultimately ruling in favor of the petitioners. This landmark decision not only clarifies the application of tax laws but also reinforces the legal protections available to corporations. Legal practitioners and tax professionals should closely analyze this case as it sets important precedents regarding tax disputes in Pakistan. The ruling is expected to influence future decisions in similar cases and highlights the significance of proper legal representation in tax-related matters. Keywords such as 'Income Tax Ordinance', 'Sindh High Court', and 'tax assessment dispute' are relevant for ongoing discussions in lega... |
| 1992 SLD 616, 1992 PLC 49 | Appeal No. 309 of 1990 , decided on 29.04.1991 | This case deals with the entitlement to the Secretariat Pay Scale under the Punjab Service Tribunals Act, focusing on the rights of employees from the former Irrigation Department of Ex-Bahawalpur State. The decision emphasizes the importance of administrative sanctions and the legal rights of employees regarding pay scales. It highlights the role of the Finance Department in approving salaries and the implications of overpayment recovery orders. The ruling underscores the principles of justice and fairness in administrative decisions, making it a significant case for public sector employees seeking to understand their rights under the law.... |
| 1984 SLD 1191, 1984 PLC 457 | RI-18 of 1982 , decided on 28.06.1983 | The case revolves around the jurisdictional limitations of the Punjab Labour Appellate Tribunal as outlined in the Industrial Relations Ordinance of 1969. The Tribunal found that it does not have the authority to hear appeals related to cases from Islamabad, as its jurisdiction is confined to the Punjab region. This case highlights the significance of administrative control and jurisdiction in legal proceedings, particularly in the context of labor laws. The appeal was filed against a decision made by the Commissioner of Workmen's Compensation in Islamabad, but due to the jurisdictional constraints, the appeal was dismissed. The ruling emphasizes the necessity for legal representatives to be aware of jurisdictional boundaries when filing appeals. This decision is crucial for legal professionals and advocates working in labor law, as it underscores the importance of understanding the jurisdictional scope of various tribunals and courts, which can significantly impact the outcomes of app... |
| 1980 SLD 797, (1980) 122 ITR 283 | TAX CASE Nos. 193 AND 194 OF 1976 , decided on 13.11.1979 | In the case of Commissioner of Income Tax v. Simpson & Co., the Madras High Court addressed the interpretation of Section 84 of the Income-tax Act, 1961, which provides tax relief on profits from new industrial undertakings. The core issue revolved around whether the relief of 6% on capital employed should be proportionately adjusted based on the actual usage of machinery. The court ruled in favor of the assessee, establishing that such provisions should be liberally construed to promote industrial growth. The decision underscores the importance of understanding statutory language in fiscal matters, where the intent is to support economic development. This case is significant for tax practitioners and businesses seeking clarity on tax relief provisions, as it reinforces the principle that exemptions should not be unduly limited by technical interpretations.... |
| 2024 SLD 4734, 2024 PLJ 54 | J.P. No. 816 of 2017 & Crl. P. No. 775-L of 2016 , decided on 14.06.2023 | This case revolves around the conviction of Maskeen Ullah for the murder of Fateh Sher under the Pakistan Penal Code, specifically sections 302 and 34. The incident occurred in broad daylight, and the court highlighted the importance of the prompt FIR filed shortly after the event, which eliminated the possibility of consultation and deliberation before reporting the crime. Key witnesses, who were close relatives of the deceased, provided consistent and reliable testimony that was supported by medical evidence. The Supreme Court upheld the life imprisonment sentence, noting that the absence of motive and lack of forensic evidence did not undermine the credibility of the witnesses or the strength of the prosecution's case. The ruling emphasized the thorough evaluation of evidence by both lower courts and dismissed the petition for appeal, reinforcing the conviction and sentence. This case underscores the principles of justice and the legal standards upheld by the Supreme Court in Pakist... |
| 2001 SLD 407, 2001 PTD 2710, (2001) 248 ITR 449 | Civil Appeal Nos. 6506 and 6507 of 1997 , decided on 27.02.2001 | In the landmark case of Commissioner of Income Tax vs. Dr. V. P. Gopinathan, the Supreme Court of India addressed critical issues concerning income tax liabilities on interest income from fixed deposits. The court's decision clarified the treatment of interest earned versus interest paid on loans secured by those deposits. The ruling emphasized that the income from fixed deposits is taxable in full and cannot be diminished by interest payments on loans taken against those deposits. This case is significant as it sets a precedent for how interest income is treated under the Indian Income Tax Act, 1961, particularly Section 57(iii). Taxpayers should be aware that interest income must be reported fully, as the ruling highlights the importance of adhering to tax laws without deductions unless explicitly provided for. This case serves as a critical reference for legal practitioners and taxpayers alike, illustrating the nuances of income tax law in India.... |
| 2004 SLD 309, 2004 PTCL 224, (2004) 90 TAX 1, 2004 PTD 1179, 2004 SCMR 456 | Civil Appeals Nos.1866 of 1996, 1262 of 1999, 1288 , decided on 11.11.2003 | In the landmark case involving D.G. Khan Cement Company Ltd. and the Federation of Pakistan, the Supreme Court of Pakistan addressed critical issues surrounding the interpretation of the Sales Tax Act, 1990. The case revolved around whether sales tax should be calculated based on advance payments received or upon the delivery of goods. The Court determined that the sales tax is due upon receipt of advance payments, thereby ensuring that the government receives its due revenue in a timely manner. This decision is pivotal for manufacturers, clarifying that sales tax obligations arise at the time of payment rather than at the point of sale. The ruling reinforces the need for compliance with tax regulations and sets a precedent for future cases involving sales tax interpretations. The case also tackled the imposition of penalties for late payments, emphasizing that additional taxes should only be applied in cases of willful evasion. This ruling serves as a significant reference point for l... |
| 1994 SLD 385, 1994 PLD 348 | Civil Appeal No.396 of 1992 , decided on 09.01.1994 | This case revolves around the rights of a former employee of the East Pakistan government regarding the fixation of seniority and pensionary benefits after repatriation to Pakistan. The Supreme Court's decision emphasizes the importance of recognizing the service periods of civil servants who were previously employed in East Pakistan, particularly during tumultuous times. The case highlights the legal complexities surrounding civil service employment laws and the implications of waiting periods on seniority and retirement benefits. The Court's ruling reinforces the need for fair treatment of repatriated employees, ensuring they receive appropriate recognition for their prior service. This decision serves as a significant precedent for similar cases involving former East Pakistan employees and their claims for pensionary benefits. Key legal terms include seniority, pension rights, and civil service law, making this case relevant for ongoing discussions about the rights of civil servants... |
| 2008 SLD 1464, 2008 SCMR 568 | Civil Petition No.1498-L of 2007 , decided on 02.01.2008 | In this case, the Supreme Court of Pakistan dealt with a civil petition regarding the eviction of a tenant under the West Pakistan Urban Rent Restriction Ordinance. The petitioner, Saeed Pervaiz, contested the eviction application filed by the respondent, Syed Masood Hassan, on grounds of personal bona fide need and wilful default. The case highlighted the procedural aspects of rent proceedings, where the petitioner was repeatedly granted opportunities to present his defense but failed to comply. The court ruled that the Rent Controller acted within his rights to strike off the defense due to non-compliance, thus upholding the eviction order. The case underscores the significance of procedural diligence in judicial proceedings, especially in eviction cases, and reaffirms the court's stance on the applicability of equitable principles in rent-related disputes. Keywords: eviction, tenant rights, rent control, legal proceedings, Supreme Court of Pakistan.... |
| 2004 SLD 3677, 2004 PLJ 48 | C.P. No. 481 of 2003 , decided on 11.11.2003 | In the case of Miss Nadia Mehreen vs. Selection Committee for Admission in 1st Year M.B.B.S. Bolan Medical College, the Quetta High Court addressed the constitutional petition regarding the refusal of admission based on the petitioner's non-appearance for an interview. The court emphasized the significance of adherence to admission policies and the necessity of candidates being physically present for interviews. Despite the petitioner's claims of illness and curfew, the court found no substantial evidence to support her arguments. The decision reinforces the principles of fairness and reasonableness in the admission process while highlighting the importance of timely communication by candidates. Legal professionals and students should take note of this case as it underscores the critical nature of compliance with procedural requirements in educational admissions. Keywords: admission policy, constitutional petition, M.B.B.S. program, fair process, legal precedent.... |
| 1988 SLD 2875, 1988 SCMR 1964 | , decided on 01.12.1988 | This case revolves around a special leave to appeal concerning a review application that was filed much later than the original ruling. The Supreme Court of Pakistan upheld the decision of the Lahore High Court, which had already determined that the review application was belated and lacked merit. The ruling emphasizes the importance of timeliness in legal proceedings, particularly in the context of civil procedure. The outcome underscores the court's position on maintaining procedural integrity, as well as the need for parties to act promptly in seeking legal remedies. The citation of both the Civil Procedure Code and the Constitution of Pakistan highlights the legal frameworks governing such cases. This case serves as a critical example for future litigants regarding the significance of adhering to procedural timelines in the pursuit of justice.... |
| 2020 SLD 725, 2020 SCMR 759 | Criminal Petition No. 251 of 2020 , decided on 30.03.2020 | In this notable case from the Supreme Court of Pakistan, the issue at hand was the bail application of Alamgir Khan, who had been incarcerated for delivering an incendiary speech against state institutions. The court examined the balance between freedom of speech and public order, referencing various legal provisions including the Criminal Procedure Code and the Pakistan Penal Code. The petitioner, a student who had suffered significant personal loss due to terrorism, argued that his speech stemmed from emotional distress rather than sedition. Ultimately, the court ruled in favor of granting bail, reinforcing the notion that dissent should be tolerated, irrespective of how it is expressed. This decision underscores the delicate interplay between individual rights and state interests, making it a significant ruling in the context of civil liberties. The case reflects ongoing concerns about freedom of expression in Pakistan, especially in times of heightened security and political sensit... |
| 1984 SLD 668, 1984 SCMR 843 | CPLAs 513 and 514/R of 1983 , decided on 05.02.1984 | This case revolves around a property dispute involving Mst. Wahab Nur, who appointed Muhammad Iqbal as her general attorney to sell land. The petitioners, Ali Zaman and others, claimed ownership after purchasing the land from Iqbal. However, Wahab Nur later canceled the power-of-attorney and the mutation, leading to legal proceedings. The Peshawar High Court dismissed their appeal due to lack of necessary legal certificates, and the Supreme Court upheld this decision, highlighting the significance of lawful property transfer procedures. This case underscores key legal principles in property law and the necessity of adhering to statutory requirements for valid transactions, making it a critical reference for legal practitioners and scholars.... |
| 1949 SLD | D-2741 of 2016 , decided on 01.01.2022 | This case revolves around the interpretation of legal statutes and the application of judicial principles. It underscores the importance of a fair trial and the role of legal representation in ensuring justice. The decision delivered by the Sindh High Court outlines the responsibilities of legal practitioners in safeguarding the rights of their clients while adhering to the law. The ruling has potential implications for future cases, particularly in the areas of legal accountability and procedural fairness. Key terms related to this case include 'legal representation', 'judicial review', 'fair trial', and 'rule of law'. The case serves as a significant reference point for understanding the dynamics of the legal system and the necessity for continuous improvement in legal practices.... |
| 1992 SLD 911, 1992 PLC 678 | Appeal No. 82 of 1990 , decided on 28.10.1991 | This case revolves around the disciplinary proceedings against a civil servant under the Sindh Civil Servants (Efficiency and Discipline) Rules, 1973. The tribunal found that the procedure followed in imposing a minor penalty of censure was flawed, primarily due to the lack of proper notification and the absence of a clear finding by the Enquiry Officer regarding the charges. This ruling emphasizes the importance of due process in disciplinary actions within civil services, ensuring that civil servants are afforded their rights to a fair hearing and proper communication of charges. Key trending keywords include 'Sindh Civil Servants', 'disciplinary proceedings', 'due process', and 'administrative justice'.... |
| 2005 SLD 2435, (2005) 276 ITR 41 | IT APPEAL No. 190 OF 2004 , decided on 27.01.2005 | In the case of IT Appeal No. 190 of 2004, the Punjab and Haryana High Court addressed the issue of interest income from fixed deposit receipts (FDRs) in the context of the Income-tax Act, 1961. The case arose when the Government acquired land from the assessee, Dr. M.R. Sapra, and awarded compensation, which was subsequently deposited in FDRs. The Assessing Officer included the interest accrued on these FDRs in the total income of the assessee for the assessment year 1994-95. The core issue was whether this interest could be considered taxable income given that the ownership of the principal amount was disputed. The court ruled in favor of the Revenue, emphasizing that the interest had accrued and was not encumbered. This case highlights important aspects of income accrual and taxation under the Income-tax Act, and serves as a reference for similar disputes involving fixed deposits and compensation awards.... |
| 1988 SLD 1903, (1988) 174 ITR 143 | This case highlights critical aspects of the Income-tax Act, 1961, particularly focusing on the appellate procedures and the evaluation of business expenditures. The Delhi High Court's ruling emphasizes the importance of establishing the genuineness of transactions to ensure compliance with tax regulations. The court's decision underscores the necessity for the Tribunal to substantiate its findings with adequate evidence, thereby promoting transparency in financial dealings. This case serves as a pivotal reference for future cases involving similar issues of tax law and business expenditures, making it a significant point of study for legal practitioners and scholars alike.... | |
| 1989 SLD 1808, 1989 PLC 608 | Revision No. LHR-358 of 1985/Pb. , decided on 19.04.1986 | The case revolves around the interpretation of the definitions of 'worker' and 'mobile duty' under the West Pakistan Road Transport Workers Ordinance, 1961, and the applicability of the Payment of Wages Act, 1936. The Labour Appellate Tribunal of Punjab reviewed the case involving Riasat Ali, a duty clerk at Punjab Urban Transport Corporation (now known as PRTC), who sought overtime wages for festival holidays. The tribunal concluded that the respondent did not qualify as a 'worker' as defined by the law since his responsibilities did not involve mobile operations typical of drivers, conductors, or cleaners. This decision highlighted the importance of precise definitions within labor laws and the necessity for employees to meet specific criteria to benefit from wage-related legislation. The ruling emphasized that the interpretation of roles within transport services is critical to determining entitlements under labor laws, ultimately leading to the dismissal of the respondent's petitio... |
| 1984 SLD 754, (1984) 149 ITR 798 | 30517 | The case revolves around the interpretation of section 78(2) of the Income-tax Act, 1961, concerning the carry forward of losses and unabsorbed depreciation in the context of company amalgamation. In this case, the Karnataka High Court addressed whether Hindustan Aeronautics Ltd., formed by the amalgamation of Hindustan Aircraft Ltd. and Aeronautics India Ltd., could carry forward the losses of the dissolved company. The court concluded that the successor company could not claim such losses unless there was a clear succession by inheritance. The ruling clarified the legal interpretation of 'inheritance' under the law, emphasizing that it pertains strictly to personal law and not other forms of transfer. This landmark decision is critical for understanding the implications of company amalgamations on tax liabilities and loss carryforward provisions. It underscores the need for clarity in corporate restructuring and the associated tax consequences. This case is essential for corporate la... |
| 1989 SLD 181, 1989 PTD 1319 | Civil Appeals Nos. 1905 and 1906 of 1974 and 3414 , decided on 29.03.1989 | The Supreme Court of India's decision in Civil Appeals Nos. 1905 and 1906 of 1974 and 3414 of 1984, delivered on 29th March 1989, addresses a pivotal issue in income tax law concerning the taxation of capital gains arising from corporate amalgamations. The case involves Rasiklal Maneklal (HUF), the respondent, who held shares in the Shorrock Spinning and Manufacturing Co. Ltd. Following the amalgamation of the Shorrock Co. with the New Shorrock Spinning and Manufacturing Co. Ltd., the respondent received 45 shares in the new entity in exchange for his 90 shares in the old company. The Commissioner of Income Tax (Revenue) contested this transaction, asserting that it constituted an 'exchange' or 'relinquishment' under section 12B of the Indian Income-tax Act, 1922, thereby generating assessable capital gains of Rs.49,350. At the heart of the matter was the interpretation of the terms 'exchange' and 'relinquishment' as defined in the Income-tax Act. The Court meticulously examined the t... |
| 1984 SLD 1120, 1984 PLC 357 | Appeal No. 34 of 1983 , decided on 28.11.1983 | In the case of MUSHTAK ALI KAZI vs. SECRETARY TO GOVERNMENT OF SIND, the Service Tribunal addressed an appeal regarding a penalty imposed for alleged misconduct. The appellant, serving as an Assistant Registrar, was penalized for inefficiency in recovering dues. The Tribunal found procedural flaws in the show-cause notice, which did not clearly state the allegations or the penalties involved. The decision underscored the importance of a personal hearing in disciplinary matters, reaffirming that the appellant was entitled to defend himself adequately. The judgment highlighted the distinction between misconduct and inefficiency, ultimately ruling that the penalty was not sustainable due to the lack of clarity and due process. This case serves as a critical reminder of the legal protections afforded to civil servants in disciplinary proceedings, ensuring that proper procedures are followed in the enforcement of service rules.... |
| 2017 SLD 2011, 2017 MLD 701 | Jail Criminal Appeal No. 13/K of 2015 , decided on 16.12.2016 | In the case of Jail Criminal Appeal No. 13/K of 2015, the Federal Shariat Court addressed the gruesome murder of a four-year-old girl, Misbah. The accused, Salamat Ali, was convicted under sections 302(b) and 364-A of the Penal Code, as well as section 12 of the Offence of Zina (Enforcement of Hudood) Ordinance, 1979. The prosecution's case was largely based on a confessional statement made by the accused, which the trial court found to have been made voluntarily and after all legal requirements were fulfilled. The court noted that the confessional statement was corroborated by the testimony of the complainant, who was the brother of the accused, and other witnesses. Despite some inconsistencies in witness testimonies, the overall evidence was deemed sufficient to support the conviction. The court highlighted the brutal nature of the crime, including the physical injuries sustained by the victim, and the presence of evidence indicating unnatural sexual intercourse. The decision undersc... |
| 2005 SLD 1749, 2005 CLD 1651 | E F.A. No. 139 of 2005 , decided on 13.04.2005 | This case involves a legal dispute regarding the recovery of finances under the Financial Institutions (Recovery of Finances) Ordinance, 2001. The Lahore High Court scrutinized the Banking Court's determination of the value of hypothecated goods, which was contested by the appellant, Shabbir Ahmad. The appellant argued that the Banking Court's valuation did not correspond with the findings of a Local Commissioner. The High Court recognized the need for accurate and substantiated evaluations in financial recovery cases, leading to a remand for reevaluation by the Banking Judge. This case highlights the importance of compliance with procedural requirements and proper documentation in financial disputes, ensuring that parties are treated fairly and that execution proceedings are based on comprehensive and accurate information.... |
| 2016 SLD 1799, 2016 SCAJK 231 | Civil PLA No. 131 of 2016 Civil Misc. No. 80 of 20 , decided on 10.05.2016 | In the significant case of Civil PLA No. 131 of 2016 Civil Misc. No. 80 of 2016, adjudicated by the Supreme Court of Azad Jammu & Kashmir (AJ&K) and cited as 2016 SLD 1799 = 2016 SCAJK 231, the petitioners, led by Muhammad Akhtar along with 183 others, challenged the decisions made by the Azad Jammu and Kashmir Government regarding the implementation of the National Education Policy, 2009. The core of the dispute revolved around the petitioners' allegation that the government had unlawfully created posts and upgraded educational institutions without adhering to the mandatory financial scrutiny process mandated by the Rules of Business, 1985. The petitioners contended that the Cabinet's decisions violated the Azad Jammu and Kashmir Interim Constitution Act, 1974, and lacked lawful authority, thereby seeking directives for the proper implementation of the education policy. Represented by Raja Muhammad Hanif Khan, Advocate, the petitioners asserted that their status as state subjects with... |
| 2004 SLD 3227, 2004 PLJ 628 | C.P. No. 725-P of 2003 , decided on 10.02.2004 | In the landmark case C.P. No. 725-P of 2003, adjudicated by the Supreme Court of Pakistan on February 10, 2004, the court addressed significant issues pertaining to the Cantonments Rent Restriction Act, 1963, specifically Sections 17(8) and 17(9). The petitioner, Muhammad Zubair, contested the judgment passed by the Peshawar High Court, which upheld the decision of the Rent Controller to strike off his defense, leading to potential eviction from Shop No. 399 located at Kawatra Building, Arbab Road, Peshawar Cantt. The core of the dispute revolved around the determination and enforcement of rent, where conflicting assessments of the shop’s area led to discrepancies in the calculation of the monthly rent. Initially, the Rent Controller had appointed a local commissioner to ascertain the area of the disputed property, resulting in a tentative rent of Rs. 5/- per square foot. However, the petitioner challenged the accuracy of the reported area, leading to a reassessment that concluded the... |
| 2021 SLD 291, 2021 PLJ 68 | C.P. No. 2230 of 2015 , decided on 04.02.2020 | In the landmark case C.P. No. 2230 of 2015, decided on February 4, 2020, by the Supreme Court of Pakistan, the petitioners Allah Rakha (deceased) through LRS and others challenged the judgment of the Lahore High Court dated July 7, 2015, in Writ Petition No. 68-R of 2002. The core legal framework involved the Displaced Persons (Land Settlement) Act, 1958, specifically Section 22, and Article 185(3) of the Constitution of Pakistan, 1973. The Supreme Court examined the competency of the writ petition, emphasizing the principle of laches due to the 32-year gap between the original order (February 9, 1970) and the filing of the writ petition in 2002. The Court held that since the civil suit was found to be non-competent under the relevant land settlement act, the High Court similarly lacked jurisdiction to entertain the writ petition. The petitioners' arguments were rejected as they failed to establish any defect in the impugned order, leading to the dismissal of the writ petition. This de... |
| 2001 SLD 483, 2001 PTD 3177, 1999 240 ITR 929 | Tax Cases Nos. 301 and 302 of 1997 , decided on 13.07.1998 | In the case of COMMISSIONER OF INCOME TAX vs. TAMIL NADU MERCANTILE BANK LTD., the Madras High Court deliberated on Tax Cases Nos. 301 and 302 of 1997, with a decision dated July 13, 1998. The core issue revolved around the Tribunal's allowance of deduction for loss on the revaluation of securities. The Revenue had contested this decision, arguing for a contrary stance based on earlier High Court decisions. However, the High Court upheld the Tribunal's decision, emphasizing that the investment by the bank was part of its stock-in-trade, thereby classifying the profit from the redemption of securities under 'Business profit' rather than 'Capital gains' as per Section 256(2) of the Indian Income Tax Act, 1961. The Court dismissed the Revenue's application for directing reference, reinforcing that the change in valuation method from cost to market price was lawful and within the assessee's discretion. Additionally, the Revenue's attempt to present contradictory arguments pertaining to the... |
| 2009 SLD 3146, 2009 PLC 114 | Civil Petitions Nos.565-K to 569-K and 828-K of 20 , decided on 13.05.2005 | In the case of Civil Petitions Nos.565-K to 569-K and 828-K of 2003, the Supreme Court of Pakistan addressed the issue of appeal limitations under the Service Tribunals Act, 1973 and the Constitution of Pakistan. The core of the case revolved around the dismissal of appeals by the Service Tribunal due to being deemed time-barred. The petitioners contended that their departmental appeals were not responded to in a timely manner, leading to confusion regarding the proper filing of their appeals. The Court ruled that the petitioners acted within the appropriate timeframe upon receiving communication about the rejection of their departmental appeals. This case highlights the importance of timely communication in administrative law and the rights of employees to seek redressal through service tribunals. The ruling emphasizes that procedural limitations should not infringe upon the substantive rights of individuals to appeal decisions that affect their employment. Key terms include 'Service ... |
| 1989 SLD 2492, (1989) 178 ITR 310 | In the landmark case of Kamil Bhai Ismail JI versus Commissioner of Income Tax, adjudicated by the Allahabad High Court in 1989, pivotal issues surrounding the interpretation of the Income-tax Act, 1961, were scrutinized. The case, cited as 1989 SLD 2492 and (1989) 178 ITR 310, revolved around Sections 254 and 256 of the Income-tax Act, which govern appeals and procedural directives within the taxation legal framework. The petitioner, Kamil Bhai Ismail JI, challenged the decision of the Income-tax Appellate Tribunal, Delhi Bench 'D', asserting that the Tribunal's act of restoring the matter to the Commissioner of Income-tax (Appeals) with instructions to disregard additional evidence introduced during remand proceedings was legally questionable. Justice R.M. Sahai, with Justice R.P. Singh, presided over the case, delving deep into the procedural and substantive aspects of the law. The primary legal contention was whether the Tribunal had the authority to make such a directive, effecti... | |
| 2004 SLD 770, 2004 PTD 1991 | C. P. No. D-3378 of 1993 , decided on 18.03.2004 | In the case C. P. No. D-3378 of 1993, the Sindh High Court addressed a constitutional petition regarding the release of imported tyres free of customs duty under the Customs Act, 1969. The petitioners, RAFIK & CO., contended that the tyres were intended for agricultural tractors, while the respondents, including the Chairman of the Central Board of Revenue, argued that the tyres in question were not suitable for any of the four types of tractors in use in Pakistan. The Court noted that a similar issue had been resolved by the Lahore High Court, which had ruled in favor of the importer in a related case. Therefore, the Sindh High Court accepted the petition and remanded the case to the Adjudicating Officer, instructing that it be decided in accordance with the Lahore High Court's judgment within a specified timeframe. This case highlights the importance of judicial consistency and the interpretation of customs regulations, particularly in the context of agricultural imports.... |
| 1994 SLD 162, 1994 PTD 1268 | , decided on 10.07.1993 | In the landmark case ITA No. 534/LB of 1988-89, adjudicated by the Appellate Tribunal Inland Revenue on July 10, 1993, significant insights into the application of the Income Tax Ordinance, 1979 were established. The appellant, a practicing lawyer represented by Mian Ashiq Hussain, challenged the additions imposed by the assessing officer for the assessment year 1983-84, which dramatically escalated his declared income from Rs.12,000 to Rs.61,264. These additions encompassed professional expenses, personal expenses, construction costs, agricultural income, and interest income, all scrutinized under sections 13(1)(d) and 13(1)(e) of the ordinance. The appellant contended that the assessing officer's actions were based on unfounded generalizations and lacked substantive evidence. Critical to the appellant's defense was the documentation of agricultural income supported by land ownership records, which highlighted the customary practice in Punjab where landowners allocate portions of thei... |
| 2017 SLD 167 | ITA No. 2631/LB/2016 , decided on 01.12.2016 | In the landmark case ITA No. 2631/LB/2016, adjudicated by the Appellate Tribunal Inland Revenue in Lahore on December 1, 2016, the appellant, Mr. Muhammad Amin of Amin Battery Services, contested the assessment order issued under the Income Tax Ordinance for the tax year 2012. The taxpayer declared an income of Rs.345,000, which was scrutinized and deemed inconsistent with actual purchases amounting to Rs.41,070,555 from Pakistan Accumulators [Pvt] Limited, significantly higher than the declared Rs.2,230,000. This discrepancy led to amendment proceedings under Sections 120 and 122 of the Ordinance. The appellant argued that the assessment was conducted arbitrarily without proper record consultation and denied a fair hearing, violating principles of natural justice. The initial annulment by the CIR(A) was overturned by the tribunal, emphasizing the necessity for a meticulous reassessment process. Key legal provisions discussed include Sections 120, 122(1), 122(5), 122(9), and 114(6) of ... |
| 1980 SLD 1015 = (1980) 124 ITR 482 | MISCELLANEOUS CIVIL CASE No. 145 OF 1976 , decided on 21.08.1979 | In the case of Jaora Sugar Mills (P.) Ltd. v. Commissioner of Income tax, the Madhya Pradesh High Court addressed the issue of additional depreciation under Section 32 of the Income-tax Act, 1961. The case arose from a partition suit where a sugar mill was purchased and subsequently sold to the assessee-company. The sale deed stipulated that the written down value of the assets would be determined based on the outcome of pending income-tax proceedings of the HUF for the assessment year 1950-51. The Supreme Court had previously ruled that the valuation of shares could not be based on past acquisition costs but should account for depreciation. The assessee claimed additional depreciation based on this ruling. The AAC and the Tribunal initially rejected this claim, leading to a legal challenge. The High Court ultimately ruled in favor of the assessee, affirming their entitlement to the additional depreciation based on the Supreme Court's precedent. This case underscores the importance of ... |
| 2018 SLD 2375, 2018 PLD 25 | Writ Petitions Nos. 161 of 2013 and 3114 of 2016 , decided on 05.07.2018 | In the case of Mst. Saba Yasir v. SENIOR CIVIL JUDGE, MUZAFFARABAD, and others, the High Court of Azad Jammu and Kashmir addressed the complexities surrounding the execution of foreign decrees, specifically in the context of family law. The court examined the interaction between the Azad Jammu and Kashmir Family Courts Act, 1993, the Family Courts Act, 1964, and the Civil Procedure Code, 1908. The legal principles established in this case clarify the conditions under which decrees from Pakistani courts can be executed in Azad Jammu and Kashmir, especially when the defendant has participated in the proceedings and submitted to the court's jurisdiction. This landmark decision reinforces the framework for handling family law disputes and the execution of maintenance decrees, providing clarity for future cases involving similar legal questions.... |
| 1990 SLD 770, 1990 SCMR 725 | Civil Appeals Nos.185, 186, 188, 189 and 190 of 19 , decided on 28.06.1989 | In a landmark decision by the Supreme Court of Pakistan, Civil Appeals Nos.185, 186, 188, 189 and 190 of 1981, the court addressed complex issues surrounding the status of evacuee trust properties. The case revolved around the interpretation of the Evacuee Trust Properties (Management and Disposal) Act, 1975, particularly focusing on whether certain properties could be classified as trust properties based on historical transactions and the intentions of the original trust creators. The court examined various sale-deeds and related documents that indicated a clear intent to maintain the properties for charitable, religious, and educational purposes. This ruling is significant for the legal understanding of property rights in relation to trusts and the responsibilities of custodians in managing evacuee properties. Keywords such as 'evacuee trust properties', 'charitable trust', 'trust law', 'property rights', and 'Pakistan Supreme Court' are critical for enhancing the visibility and rele... |
| 1981 SLD 1628, (1981) 129 ITR 163 | IT REFERENCE. No. 17 OF 1972 , decided on 05.07.1973 | In the landmark case IT REFERENCE No. 17 OF 1972, decided by the Kerala High Court on July 5, 1973, the court addressed a critical issue concerning the interpretation of section 80M of the Income-tax Act, 1961. The petitioner, Emeete & Sons (Travancore) (P.) Ltd., contested the Income Tax Officer's (ITO) decision to deduct 60 percent of their dividend income based on the net dividend as determined under section 57, rather than the gross dividend receipts of Rs. 65,507. The core of the dispute revolved around whether 'such income' in section 80M referred to the gross dividend received or the net dividend post deductions under section 57. The assessee argued for the former interpretation to maximize their deductions. However, the ITO, supported by the AAC and the Tribunal, maintained that the deduction should be based on the net dividend income, aligning with the legislative intent of section 80M, which aims to prevent avoidance of tax through inter-corporate dividends. The Kerala High C... |
| 2004 SLD 1091, 2004 SCMR 954 | Civil Petition for Leave to Appeal No. 1524/L of 1 , decided on 06.06.2002 | In the case of Fareed Ahmad vs. Muhammad Amin, the Supreme Court of Pakistan dealt with a civil petition for leave to appeal concerning property rights and the jurisdiction of civil courts under the Specific Relief Act and the Displaced Persons (Compensation and Rehabilitation) Act. The petitioner, Fareed Ahmad, contested the legality of the Lahore High Court's decision that upheld the lower courts' rulings in favor of Muhammad Amin. The case highlighted issues of property ownership, particularly regarding a disputed property purchased in an auction. The Supreme Court found that the evidence had been thoroughly examined by the lower courts, and no misreading of evidence was demonstrated. The ruling emphasized the importance of adhering to legal procedures and the jurisdiction established under the relevant laws, ultimately dismissing the petition due to lack of merit. Keywords: property rights, civil petition, jurisdiction, evidence, legal procedures.... |
| 1969 SLD 675, (1969) 71 ITR 269 | CRIMINAL REVISION CASE No. 1503 OF 1964 , decided on 15.03.1968 | This case dealt with the powers of the Income-tax Officer under section 131(1) of the Income-tax Act, 1961, and its relationship with Civil Procedure Code, 1908. The ruling clarified that the Income-tax Officer has the same powers as Civil Courts regarding the discovery and production of documents. The court addressed the seizure of documents in a complaint filed by the petitioner against the respondent, ultimately ruling in favor of the revenue. Legal practitioners should note the implications of this case for future income tax assessments and the interaction between criminal and civil proceedings. The decision reinforces the authority of the Income-tax Officer in document requisition, which is crucial for tax compliance and enforcement actions. Understanding the intersection of tax law and civil procedure is vital for lawyers in tax litigation and compliance.... |
| 1999 SLD 459, 1999 PTD 3154, (1999) 236 ITR 46 | Civil Appeals Nos. 1064, 1065, 1066 and 1067 of 19 , decided on 20.03.1997 | The case revolves around the dissolution of the Dalmia Magnesite Corporation and the implications for tax rebates under the Income Tax Act. The Supreme Court examined the legal aspects surrounding the dissolution due to a scheme of amalgamation, which led to questions regarding the jurisdiction of the Income-tax Officer in withdrawing previously granted development rebates. The court concluded that the Income-tax Officer's actions were not supported by the law, particularly section 155(5), which outlines the specific circumstances under which rectification can occur. The case highlights the importance of understanding the legal frameworks governing partnerships and tax assessments, especially in complex situations involving amalgamations and reconstitutions of firms. Key trending keywords include 'Income Tax Act', 'development rebate', 'partnership dissolution', and 'amalgamation scheme', which are crucial for SEO optimization and can help in ranking well in legal discussions and tax l... |