Browse through our most recent case law additions
Citation(s) | Details | Summary |
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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... |
2006 SLD 3292, (2006) 286 ITR 620 | WRIT PETITION NO. 1764 OF 2006 , decided on 05.09.2006 | This case, WRIT PETITION NO. 1764 OF 2006, heard by the Bombay High Court on September 5, 2006, involved the petitioner, Western Outdoor Interactive (P.) Ltd., contesting actions taken by A.K. Phute, an Income Tax Officer. The case primarily addressed issues related to income tax assessments and the legal obligations of the petitioner under the prevailing tax laws. The judges, H.L. Gokhale and J.P. Devadhar, provided a thorough analysis of the legal arguments presented, focusing on the need for clarity and fairness in tax administration. This case highlights the critical intersection of corporate operations and tax compliance, making it a pivotal reference for businesses navigating similar legal landscapes. The decision may influence future tax-related litigations and the interpretation of compliance standards across the industry, making it essential for legal practitioners and businesses alike to closely analyze its implications.... |
1991 SLD 1821, 1991 PLC 77 | Constitutional Petition No. S-37 and Miscellaneous , decided on 06.02.1989 | In the significant ruling by the Sindh High Court on February 6, 1989, under Constitutional Petition No. S-37 and Miscellaneous Appeal No. 459 of 1989 (1991 SLD 1821 = 1991 PLC 77), the court deliberated on crucial aspects of the Industrial Relations Ordinance (XXIII of 1969). Presided over by Judge Wajihuddin Ahmed, the case involved the Hyderabad Development Authority Labour Union challenging the Registrar of Trade Unions and other respondents. Central to the dispute was the classification of certain H.D.A. employees as workmen under the ordinance, specifically invoking sections 2(xxviii), 22(5), 25-A, and 34. The petitioners, represented by Attorney Abdul Ghani Khan, sought to overturn the Registrar's order dated November 20, 1989, which had set aside their application under section 34 of the I.R.O. This application was initially filed to determine whether Sub-Engineers and Draftsmen qualified as workmen, a classification that affects collective bargaining rights and labor relation... |
2013 SLD 1875, 2013 PLC 831 | Civil Appeal No.113 of 2012 , decided on 26.01.2013 | In the landmark case Civil Appeal No.113 of 2012, adjudicated by the Supreme Court of Azad Jammu and Kashmir on January 26, 2013, petitioner Naila Bashir contested her transfer from Government Girls High School Dara Sher Khan to Government Girls Middle School Taie-Khas, initiated by the Minister of AKLASC and Irrigation Department. The appellant argued that the transfer violated Section 9 of the Azad Jammu and Kashmir Civil Servants Act (VI of 1976), which mandates that transfers must be initiated by the relevant departmental authority and ensure that terms and conditions of service are not adversely affected. The Service Tribunal had earlier set aside the transfer notification, citing the Minister's overreach of authority and the subsequent unauthorized cancellation by the Speaker of the Legislative Assembly. The appellant's legal representation, including Sardar Muhammad Habib Zia and Sardar M.R. Khan, contended that the transfer order was illegitimate as it was based on an improper ... |
2007 SLD 363, 2007 CLD 893 | Show Cause No.SMD-SOUTH/SCN/22/07 , decided on 03.04.2007 | This case centers around the violation of the Brokers and Agents Registration Rules, 2001, particularly Regulation 3(b), by Asian Securities (Pvt.) Limited. The Securities and Exchange Commission of Pakistan issued a show cause notice after discovering that the Respondent had net sale positions in future contracts that exceeded the legal limit of Rs. 50 million. Throughout the proceedings, the Respondent argued that they had complied with regulations and provided necessary documentation to the Commission. However, the Commission found that the Respondent had not fulfilled the reporting requirements as stipulated in Regulation 3(b). Despite this, the Commission acknowledged the absence of evidence for 'short selling' and decided to take a lenient stance, opting for a caution rather than punitive measures. The case highlights the importance of compliance in securities trading and the regulatory framework designed to protect market integrity.... |
2006 SLD 2235, 2006 CLC 1422 | Civil Revision No.2472 of 1995 , decided on 06.10.2005 | In this case, the Lahore High Court addressed the complexities surrounding property ownership and the rights of bona fide purchasers under the Transfer of Property Act. The petitioner, Ghulam Murtaza, had purchased land from the successors of the deceased owner, Mst. Meero, who died in 1952. Despite the initial sanctioning of an inheritance mutation in favor of the deceased's relatives, Muhammad Shafi and Mst. Sardaran Bibi, the Court found that their lengthy delay in asserting their rights significantly undermined their claims. The decision highlights the importance of timely action in property disputes and the protections afforded to bona fide purchasers in property law. This case serves as a critical reference for future property disputes, particularly those involving long-standing possession and the principles of equity in property transactions.... |
2023 SLD 910, 2023 MLD 562 | Special Criminal Anti-Terrorism Appeals Nos. 47 an , decided on 02.11.2021 | In the case of Special Criminal Anti-Terrorism Appeals Nos. 47 and 48 of 2018, the Sindh High Court examined the appeals filed by NADEEM alias MANGA against the State. The decision was rendered by Justices MOHAMMED KARIM KHAN AGHA and KAUSAR SULTANA HUSSAIN on November 2, 2021, following a hearing on October 26, 2021. This case addresses significant issues related to anti-terrorism legislation in Pakistan. The court's ruling emphasizes the importance of due process and fair trial rights, particularly in cases involving serious allegations such as terrorism. The judges carefully considered the evidence and arguments presented, aiming to uphold justice while navigating the complexities of the law. Keywords such as 'anti-terrorism', 'judicial process', 'fair trial rights', and 'Sindh High Court' are crucial for understanding the implications of this case and its relevance in contemporary legal discourse.... |
2023 MLD 833, 2023 SLD 1720 | Criminal Appeal No. S-54 of 2016 , decided on 08.10.2021 | This case revolves around the interpretation of the Illegal Dispossession Act, 2005, where the appellants were accused of illegally dispossessing the complainant from his property. The High Court scrutinized the evidence presented, focusing on the definitions of ownership, possession, and unlawful entry as outlined in the Act. The Court highlighted the importance of establishing a prima facie case to uphold charges under this law. The appeal was allowed, leading to the acquittal of the appellants, with the Court ruling that the evidence did not adequately support the prosecution's claims of illegal dispossession. This case underscores the necessity for clear evidence in cases of property disputes and the legal standards required to prove unlawful dispossession, offering insights into property law and the protection of rightful owners.... |
1985 SLD 2104, 1985 PLC 747 | N/A , decided on 03.03.1985 | The case revolves around the abolition of duty clerks' posts at P.U.T.C. and allegations of unfair labor practices aimed at suppressing union activities. The petitioners argued that the Managing Director's order was issued with mala fide intentions, particularly to disable the union's influence. The court found that while the petitioners claimed their positions were terminated due to their union affiliations, there was no conclusive evidence linking the post-abolition to these activities. The decision emphasizes the authority of employers to make necessary staff adjustments within legal bounds while reinforcing the need for evidence to support claims of unfair labor practices. This case highlights critical issues in labor relations, particularly regarding the balance of managerial rights and employee protections against discrimination based on union involvement.... |
2006 SLD 2234, 2006 CLC 1424 | Civil Appeal No.52 of 2005 , decided on 16.05.2006 | This case revolves around the legal interpretation of 'allotment' under the Azad Jammu and Kashmir Evacuee Property (Multiple Allotment) Act, 1961. The Supreme Court of AJ&K addressed the appeal of Muhammad Hussain, who claimed a right to purchase evacuee land allotted to his father. The crux of the case focused on whether the appellant could be considered a co-sharer in the land based on familial ties. The court clarified that the definitions provided in the relevant laws are specific to prevent misuse and misappropriation of property and do not extend rights to every family member. The decision reinforces the legal framework governing evacuee property allotments and the implications of amendments to existing laws. It serves as a significant precedent in matters concerning property rights and allotments within the context of evacuee lands. The case highlights the importance of understanding legal definitions in their intended context, particularly when addressing issues of property an... |
1984 SLD 171, 1984 PTCL 188 | Special Leave to Appeal Nos. 159 and 282 of 1976, , decided on 18.04.1982 | In the significant case documented under citations 1984 SLD 171 and 1984 PTCL 188, the Supreme Court of Pakistan adjudicated on Civil Petition for Special Leave to Appeal Nos. 159 and 282 of 1976, along with Writ Petitions Nos. 700 and 811 of 1975. This case centers around the enforcement of the Punjab Excise Act, specifically section 40, in the context of license cancellations and the forfeiture of advance payments related to the sale of Bhang Venda in Multan. The petitioners, Haji Yar Mahammad and Lahore, faced cancellation of their licenses due to non-payment of monthly installments, resulting in forfeiture of their advance payments and subsequent blacklisting. Although the Lahore High Court overturned the blacklisting, it upheld the forfeiture of the advance amounts. The Supreme Court, presided over by Justices Muhammad Afzal Zullah and Nasim Hasan Shah, evaluated the legal ramifications of these actions under the Punjab Excise Act. The court concluded that the expiration of the li... |
1990 SLD 1009 = 1990 SCMR 1265 | Civil Appeal No.44 of 1988 , decided on 26.11.1989 | This case revolves around the interpretation of the Land Reforms Regulation, 1972, specifically concerning the definition of 'tenant' and the exclusion of 'lessee' from this definition under Ordinance XI of 1981. The Supreme Court of Pakistan addressed a civil appeal involving Rozi Muhammad, who sought a pre-emption decree against Haji Gul Muhammad. The court emphasized that the lessee's status does not grant them tenant rights, particularly under the retrospective application of recent amendments. The decision highlights key legal principles regarding land reform and pre-emption rights, offering insights into property law and tenant rights within Pakistan's legal framework. This case is significant for legal practitioners and scholars interested in property law, amendments, and the interpretation of rights in land ownership disputes.... |
1994 SLD 391, 1994 MLD 1022 | Special Criminal Bail Application No.7 of 1993 , decided on 08.04.1993 | In the case of Special Criminal Bail Application No.7 of 1993, the Sindh High Court dealt with a bail application involving charges under the Customs Act of 1969. The applicants, Abdul Ghafoor, Abdul Majeed, and Haji Hassan, were accused of smuggling a significant quantity of gold. The court emphasized the importance of evaluating the genuineness of the evidence regarding the ownership of the gold, which was claimed to be lawfully imported. The decision highlighted the binding nature of precedents in similar cases and allowed for the possibility of bail due to new evidence presented by the applicants. This case underscores the complexities involved in customs-related offenses and the judicial process surrounding bail applications in Pakistan's legal framework.... |
2020 SLD 2208, 2020 YLR 2077 | Murder Appeal No. 5 of 2007 , decided on 26.11.2019 | In the case of Murder Appeal No. 5 of 2007, the High Court (AJ&K) addressed serious allegations involving murder and conspiracy under the Penal Code (XLV of 1860). The case revolved around the tragic deaths of Muhammad Sagheer and Akhtar Hussain, brothers of the complainant, who were reportedly attacked by a group allegedly led by Muhammad Sadiq and others. The prosecution argued that these individuals acted with common intention, driven by revenge due to a prior FIR filed against one of the co-accused. However, the court found that the evidence presented did not convincingly establish this claim. Key aspects included the lack of physical evidence linking the accused to the crime scene and inconsistencies in witness testimonies. Ultimately, the court upheld the trial court's acquittal of the accused, emphasizing the crucial principle of double presumption of innocence. The decision highlighted the necessity for tangible evidence to prove the charges of unlawful assembly and murder, whi... |
2019 SLD 1938, 2019 MLD 1574 | Crl. Appeal No. 5981 of 2019 , decided on 09.05.2019 | This case revolves around the appeal filed against a conviction under the Control of Narcotics Substances Act, 1997. The appellant was convicted for possession of narcotics, specifically charas, following a police raid. The court highlighted significant issues regarding the evidence presented, particularly the handling and custody of the narcotics samples. It was determined that the prosecution failed to provide an unbroken chain of custody for the evidence, which is crucial in narcotics cases. The decision underscores the importance of adhering to proper procedures in criminal investigations, particularly in drug-related offenses. Keywords related to drug possession law, legal appeal processes, and evidence handling in narcotics cases are trending and relevant for legal practitioners and scholars.... |
1990 SLD 1184, 1990 SCMR 1623 | Civil Appeals Nos. 287, 288 of 1986, 45 and 46 of , decided on 18.04.1990 | This case revolves around the promotion and seniority disputes within the Education Department of N.W.F.P., specifically addressing the legality of ante-dating promotions and the subsequent reversion of direct recruits. The Supreme Court examined whether the promotions could be retroactively applied and whether the principles of natural justice were upheld in the reversion process. The decision emphasized the binding nature of previous judgments and the need for adherence to established service rules, ultimately reinforcing the legal framework governing civil service promotions. Keywords: civil service, promotion disputes, natural justice, Supreme Court rulings, seniority rights.... |
1994 SLD 1132, 1994 KLR 36 | Crl. Misc. No. 175-B of 1994 , decided on 24.01.1994 | In the case of Mst. Barkat Bibi vs. The State, the Lahore High Court addressed significant issues under the Offence of Zina (Enforcement of Hudood) Ordinance, 1979. The petitioner, who claimed to be a victim of abduction, had a registered Nikahnama that was confirmed genuine, necessitating further inquiry into her case. The court recognized her status as a woman and not a hardened criminal, leading to the approval of her bail application. This case highlights the judicial approach towards women's rights and protections under the law, especially in matters involving allegations of abduction and related offenses. The decision emphasizes the importance of proper legal procedure and the need for thorough investigation in cases where the accused is also a victim. The court's ruling serves as a reminder of the complexities involved in cases of Zina and the need for careful consideration of individual circumstances, ensuring justice for all parties involved.... |
1995 SLD 1164, 1995 CLC 1511 | Writ Petition No. 2860 of 1995 , decided on 02.04.1995 | In the case of Mst. Shazia Anjum vs. Government of Punjab, the Lahore High Court addressed the complexities surrounding the admission of medical college applicants under reserved categories for doctors' children. The petitioner, Shazia Anjum, argued that her father, a doctor associated with medical colleges, should allow her to compete in both categories of reserved seats. However, the court ruled that the categories were distinct and exclusive, preventing her from claiming a seat in the second category based on her father's qualifications in the first. This case underlines the significance of clear admissions criteria and the interpretation of educational guidelines, reinforcing the need for transparency and fairness in academic admissions. It serves as a critical reference for future cases concerning educational admissions and the rights of applicants under specific categories.... |
1983 SLD 972 = (1983) 142 ITR 260 | TAX CASE No. 399 OF 1971 (REFERENCE No. 123 OF 197 | This case revolves around the interpretation of the Estate Duty Act, 1953, specifically focusing on section 33(1)(n) that provides exemptions for members of a Hindu Undivided Family (HUF) regarding their share in property. The deceased, Rajarathnam Chettiar, was part of an HUF, and the court had to determine how to apply the exemption when assessing estate duty on his death. The ruling reiterated that the exemption applies strictly to the deceased's share in the property and not to the collective family assets. The case highlights critical legal principles regarding estate duty assessments and how family property is treated under the law. It draws from previous judgments, emphasizing the legal fiction under section 39(3) that considers joint family property as belonging to the deceased for assessment purposes. The decision ultimately guides future cases on property valuation and exemptions within the framework of the Estate Duty Act, making it an essential reference for legal practitio... |
2004 SLD 3989, 2004 PLJ 762 | Criminal Appeal No. 679 of 2003 , decided on 10.05.2004 | In the case of Criminal Appeal No. 679 of 2003, the Lahore High Court addressed issues surrounding the conviction of Sana Ullah under the Pakistan Penal Code. The court analyzed the circumstances of the case, including the alleged common intention among the accused and the effectiveness of the evidence presented. The judgment emphasized the importance of quality over quantity in evidence, noting that the eyewitnesses were related to the deceased and lacked independent corroboration. The court's decision to acquit the appellant was based on significant doubts regarding the prosecution's claims, as well as the absence of key evidence, such as crime scene recoveries. This case highlights critical aspects of criminal law and the standards required for conviction, reinforcing the principle that the burden of proof lies with the prosecution. Legal professionals and scholars may find the case particularly relevant in discussions about eyewitness reliability and the implications of familial re... |
2004 SLD 1077, 2004 SCMR 1021 | Civil Petition No. 1760 of 2002 , decided on 05.04.2004 | In the landmark case, Haji Alam Sher contested his disqualification in the Punjab Local Government Elections. The Supreme Court of Pakistan addressed the legality of the election process, focusing on the qualifications necessary for candidates. The Court determined that the matriculation certificate of the opposing candidate was fraudulent, leading to the invalidation of their election. This case underscored the critical nature of maintaining the integrity of election qualifications and the procedures involved in local government elections. The ruling has implications for future elections, emphasizing the need for transparency and proper verification of candidate qualifications, which is vital for a robust democratic process.... |
1980 SLD 1800, 1980 PCRLJ 76 | Constitutional Petition No. 464 of 1977 , decided on 16.10.1978 | In the case of Ali Ahmed vs. Tribunal And Sub-Divisional Magistrate, Shikar Pur, the Sindh High Court evaluated the validity of proceedings initiated under the Sind Crimes Control Act, 1975. The petitioner challenged the legality of the proceedings on the grounds that the report from the police did not meet the necessary legal standards outlined in section 6 of the Act. The allegations against the petitioner included indecent behavior and public nuisance, but the court found these claims to be unsupported by concrete evidence or specific instances. The judges emphasized the need for clear and detailed accusations to justify legal action. Ultimately, the court quashed the proceedings against the petitioner, highlighting the significance of due process and the rule of law in such matters. This case serves as a critical reference for future cases involving similar legal standards and the importance of legal representation in ensuring justice. Keywords: Sindh High Court, Sind Crimes Contro... |
2015 SLD 2112, 2015 SCMR 1494 | Civil Appeals Nos. 150, 151 and 152 of 2006 , decided on 10.07.2015 | This case revolves around the classification of income earned by Lucky Cement Ltd. from investments made with surplus funds during the construction of its cement manufacturing plant. The main legal question was whether this income should be viewed as business income or income from other sources. The Supreme Court of Pakistan ruled in favor of Lucky Cement, asserting that the company's Memorandum of Association allowed for such investments as part of its business activities. By interpreting relevant sections of the Companies Ordinance and Income Tax Ordinance, the court determined that the income derived from these investments was indeed business income, thereby overturning the lower courts' decisions which classified it as income from other sources. The ruling emphasizes the importance of the Memorandum of Association in defining the scope of a company's business activities and the potential for companies to engage in investment activities as part of their business strategy, aligning w... |
2006 SLD 376 = 2006 CLD 729 | , decided on 24.03.2006 | This case revolves around the non-compliance of Service Fabrics Limited with the mandatory provisions of the Companies Ordinance, 1984, specifically regarding the holding of Annual General Meetings (AGMs). The Securities and Exchange Commission of Pakistan (SECP) took action after the company failed to hold its AGM for the year ending June 30, 2005 within the stipulated time. The SECP's role is critical in ensuring corporate governance and protecting shareholder interests, which are fundamental objectives of the Companies Ordinance. The failure to hold AGMs not only breaches legal requirements but also deprives shareholders of their rights to discuss and vote on important company matters such as financial accounts and director appointments. The case highlights the necessity for companies to adhere to corporate laws, thereby fostering transparency and accountability in corporate governance. The penalties imposed serve as a reminder for companies to uphold legal obligations and maintain ... |
1993 SLD 1132, 1993 PLC 93 | KAR-333 of 1991 , decided on 23.02.1992 | This case revolves around the termination of a clerk, who was promoted to Junior Local Purchase Officer, by Parke Davis and Company Ltd. The Labour Appellate Tribunal considered whether the respondent qualified as a workman under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance. The tribunal found that despite the designation, the primary duties were clerical in nature. The case highlights the legal definitions pertinent to employment status and the obligations of employers to provide valid reasons for termination. The decision reinforces the need for compliance with legal standards in employment termination proceedings, emphasizing workers' rights. Key laws involved include the Standing Orders Ordinance and the Industrial Relations Ordinance, which protect employees from arbitrary dismissal. The ruling serves as a precedent for similar cases, underscoring the importance of due process in labor relations.... |
1984 SLD 360, (1984) 145 ITR 461 | T.C.P. No. 8 OF 1983 , decided on 04.07.1983 | This case revolves around the interpretation of the Income-tax Act, 1961, focusing on the provisions for deductions related to urban land tax and other income sources. The Madras High Court clarified that under section 24(1)(vii), only sums paid during the assessment year are allowed as deductions, rejecting claims for amounts merely demanded. The court also ruled that income from hire charges of equipment should be categorized under 'Other sources' rather than 'Business', confirming the tribunal's previous rulings. This decision holds significant implications for tax liability assessments and the interpretation of deductions in the context of the Income-tax Act, emphasizing the importance of actual payments in tax deductions. Legal professionals and tax consultants must pay close attention to these clarifications to ensure compliance and accurate tax filings. The ruling reiterates the necessity for taxpayers to maintain precise records of payments to substantiate claims for deductions... |
2023 SLD 6557 | W.P. No. 1044 of 2018 , decided on 02.02.2023 | In the case of W.P. No. 1044 of 2018, the Islamabad High Court examined a petition filed by Oracle System Pakistan (Pvt.) Ltd. against the government of Pakistan and others. The court's ruling on February 2, 2023, by Justice Saman Rafat Imtiaz, provided significant insights into the legal frameworks governing the disputes at hand. The arguments presented by the advocates for both sides were meticulously analyzed, leading to a comprehensive decision that is expected to influence future legal interpretations and practices in similar cases. The case underscores the importance of legal representation and the role of the judiciary in resolving complex disputes. Key legal principles discussed include administrative law and the rights of corporations under local jurisdiction. This case serves as a vital reference point for practitioners and scholars interested in understanding the evolving landscape of corporate law in Pakistan.... |
2012 SLD 677, 2012 CLC 1878 | Civil Suit No.105 of 2010 and C.M.A. No.2506 of 20 , decided on 04.06.2012 | In the case of Syed IMDAD HUSSAIN SHAH NAQVI vs. REHMAT KHAN VARDAG, the Sindh High Court addressed an application for the return of court-fee under the Court Fees Act (VII of 1870). The case stemmed from a civil suit filed in January 2010, which was disposed of through a compromise in March 2010. The plaintiff argued that since no issues were framed and the matter was resolved quickly, they were entitled to a refund of the court-fee. However, the court determined that it had invested significant time in the case, and the plaintiff had effectively achieved their goals through the compromise. The court emphasized the importance of the proceedings initiated and the benefit derived by the parties, ultimately dismissing the application for the return of court-fee. This ruling highlights the balance between judicial resource utilization and the rights of litigants, providing important insights into the application of court-fee laws in civil disputes.... |
2023 SLD 385, 2023 PLC 65 | Writ Petition No.3545-P of 2020 , decided on 18.11.2021 | In the case of Shaukat Ali versus Government of Khyber Pakhtunkhwa, the petitioner sought a writ for his appointment as an Assistant Information Officer (BS-16). The case revolved around the interpretation of eligibility criteria set forth in the Khyber Pakhtunkhwa Public Service Commission Regulations, 2017. The court examined the qualifications and experience of both the petitioner and the private respondent, ultimately ruling that the preference given to the private respondent was valid based on age and the applicable regulations. The decision emphasized the importance of adhering to established legal frameworks when making appointments in public service roles. This case highlights critical aspects of administrative law and the significance of qualifications in public sector recruitment. Keywords: Khyber Pakhtunkhwa, Public Service Commission, legal framework, administrative law, public service recruitment.... |
1999 SLD 344, 1999 SCMR 944 | Criminal Appeal No. 136 of 1995 , decided on 21.10.1998 | In this pivotal case, the Supreme Court of Pakistan examined the principles surrounding self-defense and the lawful duties of police officers. The appellant, Muhammad Zakaria, was convicted for the murder of Sub-Inspector Sabir Ali, who was lawfully executing his duties when he attempted to check the appellant, armed with a double-barrel gun. The Court reviewed the evidence, noting that the deceased's actions were justified given the appellant's criminal history. The Court also distinguished the facts from the precedent set in Mashal Khan's case, affirming that the circumstances did not permit the appellant to claim self-defense. This case underscores the importance of lawful authority and the limitations of self-defense in criminal law, making it a significant ruling in the realm of criminal jurisprudence in Pakistan.... |
2005 SLD 455, 2005 PTD 1823 | D-22 of 2005 , decided on 21.04.2005 | This case revolves around a constitutional petition challenging a letter from the Central Board of Revenue. The petitioner, Muhammad Iqbal, contended that the letter was discriminatory and violated constitutional provisions. The court, presided over by Justices Anwar Zaheer Jamali and Syed Zawwar Hussain Jaffery, examined the nature of the correspondence and its implications. The decision emphasized the significance of formal notifications and the legal standing of internal communications. The ruling underscores the necessity for transparent and accountable governance, especially in matters affecting citizens' rights. This case serves as a precedent for similar disputes regarding administrative communications and their legal ramifications, making it a crucial reference point for future cases.... |
2016 SLD 70 = (2016) 380 ITR 412 | WP(C) 1874/2013 and WP(C) 1984/2014 , decided on 01.01.2016 | In the case of Turner Broadcasting Systems Asia Pacific Inc. vs. Deputy Director of Income Tax, the Delhi High Court dealt with issues related to the Income Tax Act, 1961, particularly focusing on sections 9, 115A, and 147. The case revolved around the taxation of advertisement and distribution revenue earned by the petitioner from an Indian company. The Assessing Officer initially determined that only 10% of the total revenue was taxable based on a Mutual Agreement Procedure (MAP) resolution between India and the USA for prior assessment years. However, the AO later attempted to reopen the assessment for the years 2007-08 and 2008-09, claiming that the MAP resolution only applied to earlier years, which led to the case being brought before the High Court. The court ruled that no new information had been presented to justify the reopening of the assessment, emphasizing that it was merely a change of opinion based on previously considered material. This case underscores the significance... |
1999 SLD 899, 1999 CLC 926 | Civil Original No.4 of 1998 , decided on 02.12.1998 | In the landmark case of National Investment Trust Ltd. vs Al-Qaim Textile Mills Ltd., the Lahore High Court addressed significant issues surrounding the electoral process for company directors as stipulated under the Companies Ordinance of 1984. The case centered around the validity of a director's election when the petitioner alleged improper handling of nominations. The court emphasized the importance of adhering to the procedural requirements for director elections, specifically the timelines for submitting nominations. The ruling underscored that the failure to hold legitimate elections, as in this case, not only undermines the shareholders' rights but also violates statutory mandates. This case is crucial for understanding corporate governance and the legal frameworks that protect shareholder interests in Pakistan. It highlights the necessity for companies to follow due process in electoral procedures to ensure transparency and fairness. The decision serves as a precedent for futu... |
2003 SLD 704, 2003 SCMR 1708 | Criminal Petition for Leave to Appeal No.892-L of , decided on 08.01.2003 | In this pivotal case, the Supreme Court of Pakistan addressed significant issues related to criminal justice and due process. The petitioners, GULFAM and others, were initially acquitted by the Additional Sessions Judge in Faisalabad for a 1993 case involving serious charges under the Penal Code. However, the Lahore High Court overturned this acquittal, prompting the petitioners to seek leave to appeal. The Supreme Court, recognizing the potential miscarriage of justice, granted leave to ensure a thorough examination of the evidence. The ruling underscores the critical role of appellate courts in maintaining justice and the necessity of careful evidence appraisal in criminal proceedings. This case highlights the delicate balance between the rights of the accused and the state's obligation to uphold the law, making it a landmark decision in the realm of criminal law.... |
2009 SLD 2955, (2009) 315 ITR 1 | Civil Appeal Nos. 4401 TO 4420, 4422 TO 4426 OF 20 , decided on 16.07.2009 | The case revolves around the taxation of enhanced compensation received by the assessee during the previous year relevant to the assessment year 1999-2000. It addresses the complexities involved in determining the year of taxability for capital gains arising from compulsory acquisition of land. The Supreme Court's ruling clarifies that all components of enhanced compensation, including additional amounts and interest, are taxable in the year of receipt, irrespective of ongoing litigation. This landmark decision has significant implications for taxpayers involved in land acquisition cases, ensuring clarity on the treatment of capital gains and reinforcing the need for accurate reporting of income. The ruling also highlights the importance of understanding the provisions of the Income-tax Act and the Land Acquisition Act, particularly sections relating to capital gains, compensation, and interest. Keywords such as 'capital gains tax', 'enhanced compensation', 'income tax', and 'land acqu... |
1999 SLD 1035, 1999 CLC 1663 | First Rent Appeal No.278 of 1997 , decided on 10.12.1998 | In the case of First Rent Appeal No.278 of 1997, the Sindh High Court addressed issues of tenancy and eviction under the Sindh Rented Premises Ordinance, 1979. The appellant, Muhammad Azhar Butt, contested an order from the Rent Controller that labeled him a wilful defaulter in rent payments. The case involved conflicting claims over ownership of the property, leading to confusion for the tenant regarding whom to pay rent. The court emphasized the necessity for clear legal ownership documentation to support the claims of the respondents, which was lacking. The decision highlighted the procedural fairness expected in tenancy disputes, underscoring the importance of due process in determining rightful ownership and tenant obligations. This case is significant for legal practitioners dealing with tenant rights and property law, particularly in the context of ambiguous ownership claims and the implications for rent payment responsibilities.... |
2007 SLD 1659, 2007 PTD 211 | D-1403 to 1411 of 2006 , decided on 30.08.2006 | In this case, the Sindh High Court dealt with the constitutional petitions filed by Bacha Said, who sought the release of vehicles imported despite customs delays. The court examined the applicable laws, specifically the Customs Act and the Constitution of Pakistan, to address the grievances regarding fines imposed on the petitioners. The ruling clarified the conditions under which vehicles could be released, emphasizing the need for compliance with the law regarding prohibited goods and the assessment of duties and taxes. The decision aimed to balance the legal requirements with the practical difficulties faced by the petitioners, ensuring their rights were safeguarded while upholding customs regulations. This case highlights the importance of timely decisions in customs matters and the procedural rights of importers, making it relevant for legal practitioners and stakeholders in international trade and customs law.... |
2014 SLD 152, 2014 SCMR 1008 | C.P. No. 595-K of 2013 , decided on 28.02.2014 | The case revolves around the request of Shahid Ahmed, an employee of the Oil and Gas Development Company Ltd. (OGDCL), to correct his date of birth from 6-6-1953 to 11-6-1956. This request was filed after a significant delay of over 20 years of service. The Supreme Court of Pakistan upheld the High Court's dismissal of the petition on the grounds of laches, noting that the applicant had not reserved his right to amend his date of birth at the time of joining the company. The Court highlighted the importance of the documents submitted during the appointment process, which consistently reflected the original date of birth. The ruling underscores the strict adherence to established rules regarding the finality of birth dates declared at the time of joining service and the insufficiency of subsequent certificates for amending such records. Key legal principles involved include the Civil Servants (Appointment, Promotion and Transfer) Rules and relevant constitutional provisions. This case s... |
1992 SLD 565, 1992 SCMR 738 | Civil Appeal No.227 of 1989 , decided on 11.12.1991 | The case revolves around Major (Retd.) Sattar Muhammad's appeal against the termination of his services from the Agricultural Development Authority after being convicted of embezzlement. The Supreme Court, in its decision dated December 11, 1991, upheld the previous ruling of the High Court, which had dismissed Muhammad's constitutional petition challenging his termination. The Court's decision was influenced by the conflicting judgments of the Peshawar High Court in similar cases and the fact that the Board of Directors had approved his termination. The ruling highlighted the importance of lawful procedures in the termination of public servants and the non-granting of discretionary relief in cases involving corruption. The decision reinforces the legal framework surrounding public service employment and the judicial scrutiny involved in such cases, emphasizing the need for lawful conduct and transparency in administrative actions.... |
1962 SLD 46, (1962) 46 ITR 193, (1963) 7 TAX 110 | CIVIL ORIGINAL No. 8 OF 1961 , decided on 08.09.1961 | This case involves the Union of India petitioning for the admission of a claim amounting to Rs. 16,500 related to penalty orders issued under the Income-tax Act. The official liquidator had refused to admit this claim, leading to the dispute. The court examined various penalty orders issued over multiple assessment years, ultimately deciding that the claim of Rs. 12,500 was valid as it pertained to penalties imposed before the company was ordered to be wound up. The court highlighted that the Income-tax Act's provisions create a special tribunal for handling such claims, and civil courts cannot interfere in these matters. The ruling underscores the importance of following legal procedures during liquidation and the limitations on claims against companies undergoing such processes. The case references several prior judgments to support its conclusions, establishing a clear precedent in handling similar disputes involving tax penalties and liquidation proceedings.... |
1991 SLD 1361, 1991 SCMR 1777 | Civil Petition for Leave to Appeal No.62-R of 1989 , decided on 27.02.1990 | This case explores the applicability of the rule of sinker in Punjab within the context of pre-emption suits. The Supreme Court emphasized the importance of established precedents, specifically citing Maula Bakhsh v. Muhammad Sharif and Muhammad Ismail's case, which confirmed that the rule applies in Punjab. The court's ruling highlights the significance of procedural compliance and the interpretation of legal principles involving land rights and pre-emption. The decision also affirms the High Court's handling of limitation issues under the Limitation Act, reinforcing the notion that pre-emptors can effectively contest revisions despite objections related to timing. This case serves as a crucial reference for future litigations involving pre-emption and the rule of sinker in similar jurisdictions.... |
2016 SLD 3032, 2016 PTD 2171 | Writ Petition No. 14247 of 2014 , decided on 05.01.2016 | In the landmark case of Writ Petition No. 14247 of 2014 decided by the Lahore High Court, the issue at hand was the collection of advance tax on electricity consumption as per Section 235 of the Income Tax Ordinance, 2001. The petitioner, Faisalabad Electric Supply Company Limited (FESCO), contested the Federal Board of Revenue's (FBR) clarification from June 8, 2013, which mandated that advance tax be collected on the total electricity bill including sales tax. The court emphasized that the law stipulates that tax should only be collected on the actual electricity consumed, eliminating the inclusion of additional taxes in this calculation. This ruling not only reinforces the correct application of the Income Tax Ordinance but also safeguards consumers from undue taxation on components that do not pertain to actual electricity usage. The decision sets a precedent for future cases regarding tax collection on utilities, ensuring clarity and fairness in the interpretation of tax laws. Thi... |
2007 SLD 4101, 2007 PLD 107 | Criminal Appeals Nos. 44, 47 and 48 of 2005 , decided on 18.05.2007 | In the case of Criminal Appeals Nos. 44, 47, and 48 of 2005, the Supreme Court of AJ&K addressed the convictions of Liaqat Hussain and Muhammad Khan for their involvement in a double murder. The case arose from an incident where witnesses testified that Liaqat Hussain shot two individuals, Muhammad Katib and Muhammad Rasheed, during a dispute. The court evaluated the reliability of the witness testimonies, emphasizing that ocular evidence can suffice for conviction if deemed credible. The court upheld the conviction of Liaqat Hussain, reinforcing the principles governing eyewitness accounts and the standards for corroborative evidence. Conversely, it recognized the lack of direct involvement of Muhammad Khan in the shooting and adjusted his sentence accordingly. This case highlights critical aspects of criminal law, including the standards of evidence, witness credibility, and the application of Qisas in murder cases, making it significant in legal discourse on homicide and procedural ... |
1993 SLD 266, 1993 SCMR 1894 | Civil Appeal No.971 of 1990 , decided on 24.11.1992 | This case involves an appeal concerning the importation of Load Switches by M/s. Tahir Brothers and the assessment of customs duties under the Customs Act, 1969. The Supreme Court of Pakistan addressed the legality of the customs duty assessed on the imported switches, which were valued at Rs. 17,981.64 and imported from China. The core issue revolved around the classification of the switches based on their rated and testing voltage. The appellants argued that the switches should be classified under a more favorable tariff heading due to their testing voltage exceeding the standard limit. However, the Court ruled that the customs authorities correctly assessed the goods under the appropriate heading, leading to an 80% customs duty and 20% sales tax. The decision emphasizes the importance of adhering to the laws as they stood on the date of filing the Bill of Entry, which was critical in determining the applicable customs duty rates. Overall, the judgment reinforces the authority of cus... |
1990 SLD 1979, (1990) 184 ITR 121 | In the case regarding the gifts received by Mrs. Sunita Vachani from abroad, the Delhi High Court examined the findings of the Tribunal concerning the genuineness of the gifts. The key legal principles involved stemmed from the Income-tax Act, 1961, particularly sections 256 and 263, which outline the powers of the Commissioner and procedures for reference. The court confirmed that the Tribunal had properly evaluated the evidence, including balance sheets from the donors, concluding that the gifts were not income and that the Income Tax Officer (ITO) had acted correctly by not taxing them. The decision underscores the importance of substantial evidence over mere suspicion in tax matters, affirming the need for clear and justifiable assessments by tax authorities. This case is pivotal in understanding the treatment of foreign gifts in Indian tax law, making it a significant reference point for future cases involving similar issues.... | |
1953 SLD 23, 1953 PLD 410 | Second Appeal No. 298 of 1951 , decided on 10.04.1953 | In the case of Second Appeal No. 298 of 1951, the Lahore High Court addressed important principles regarding the Transfer of Property Act and Contract Act. The case centered on the sale of land where the vendor's title was disputed. The court concluded that the mere execution of a sale deed does not guarantee the transfer of title if the vendor cannot prove good title. The ruling clarified that a vendee can claim damages for breach of the implied covenant of title upon discovering defects, even if they are still in possession of the property. This case reinforces the significance of understanding the legal implications of property transactions and the importance of having clear contractual terms. Key phrases include 'breach of contract', 'implied covenant of title', 'Transfer of Property Act', and 'Contract Act', which are crucial for those involved in property law and real estate transactions. With increasing disputes over property titles, the principles established in this case are h... |
2012 SLD 1323 = 2012 CLD 1762 | , decided on 28.06.2012 | This case revolves around the Competition Commission of Pakistan's investigation into the practices of 1-Link Guarantee Ltd. and its member banks regarding ATM cash withdrawal fees. The Commission found that the banks had collectively set a uniform fee, which constituted a prohibited agreement under the Competition Act, 2010. The ruling emphasized the necessity for competitive practices in the banking sector to protect consumer interests and ensure fair pricing. The Commission's decision highlighted the adverse effects of collusion among banks on market dynamics and consumer choice. It also underscored the role of the State Bank of Pakistan in regulating banking practices without imposing fixed fees, thus allowing banks to determine their pricing strategies within the established ceiling. The ruling is significant for maintaining healthy competition and ensuring that consumers benefit from diverse banking services.... |
1961 SLD 155, (1961) 41 ITR 275 | CIVIL APPEAL No. 364 OF 1957 , decided on 22.11.1960 | In the Supreme Court case of Kantilal Manilal v. Commissioner of Income Tax, the court addressed the definition of dividend under the Income-tax Act, 1961. The case involved shareholders of Navjivan Mills Ltd. who were entitled to apply for shares in the Bank of India. The key issue was whether the distribution of the right to apply for shares constituted a dividend. The court ruled affirmatively, stating that dividends can be distributed in forms other than cash. This case highlights the importance of understanding the nuances of tax law, particularly in relation to corporate share distributions. It underscores how rights with monetary value can be treated as income, impacting shareholders' tax obligations. The ruling also reinforces the principle that tax definitions can be broad and inclusive, capturing various forms of economic benefits received by shareholders.... |
2021 SLD 470, 2021 PLJ 35 | C.P. No. 614 of 2019 , decided on 16.10.2019 | This case involves a constitutional petition filed by M/S. Ali Nawaz Shahwani and Brothers against the Government of Balochistan concerning alleged irregularities in the tendering process for construction of schools. The petitioners claimed that their legal rights were violated when their tenders were not opened, and contracts were awarded in a concealed manner. The court, however, found that the petitioners did not exhaust available remedies and the issues raised were factual and could not be resolved under constitutional jurisdiction. The court reiterated the importance of procedural fairness in public procurement and the need for transparent processes in awarding government contracts, emphasizing that allegations of foul play require comprehensive scrutiny in appropriate legal forums. As a result, the petition was dismissed, reinforcing the principle that constitutional relief is not a substitute for ordinary civil remedies in disputes involving factual controversies.... |
1998 SLD 851, 1998 SCMR 2142 | Civil Appeals Nos. 1521 to 1541, 1544, 1548 to 155 , decided on 19.05.1998 | The Supreme Court of Pakistan in the case of Ajmal Mian and others addressed the critical issue of land compensation under the Land Acquisition Act, 1894. The court reviewed multiple appeals concerning the enhancement of compensation amounts for land acquired for establishing an Industrial Estate by the Sarhad Development Authority. The judgment highlighted the necessity for courts to thoroughly evaluate the evidence presented by both parties when determining compensation. It underscored the importance of basing compensation on factual evidence rather than solely relying on previous rulings. This decision serves as a precedent for future cases involving land acquisition and compensation, ensuring that landowners receive fair compensation aligned with market value. The case also references previous important rulings that shaped compensation standards, making it significant for legal practitioners and landowners alike. Keywords: land acquisition, compensation, Supreme Court of Pakistan, ... |
2017 SLD 2260 = 2017 CLC 1254 | Civil Revision No. 3543 of 2014 , decided on 09.02.2017 | This case revolves around the dismissal of a revision petition by the Lahore High Court in relation to a civil suit for possession through pre-emption. The petitioner, Muhammad Arshad, contested the dismissal of his suit by the Trial Court, which had closed his right to present evidence due to his failure to do so despite numerous opportunities. The High Court upheld the Trial Court's decision, emphasizing the petitioner's negligent conduct and lack of compelling reasons for his failure to present evidence. The ruling highlighted the importance of adhering to procedural requirements and the consequences of neglect in civil proceedings. This case serves as a significant reference for understanding the boundaries of diligence expected from litigants and the judicial system's patience in affording opportunities to present evidence. It reinforces the necessity for compliance with legal requirements in civil proceedings, especially in relation to the Limitation Act and Civil Procedure Code.... |
1976 SLD 469 = (1976) 104 ITR 157 | S.J. CS. Nos. 38 TO 42 OF 1974 , decided on 05.04.1976 | In the landmark case of Commissioner of Income Tax v. Orissa State Co-operative Housing Corporation Ltd., the Orissa High Court examined the applicability of section 81 of the Income-tax Act, 1961 concerning the exemption of income derived by co-operative societies. The case revolved around the assessment years 1962-63 to 1966-67, where the co-operative society claimed that interest on fixed deposits and securities should be exempt from tax. Initially, the Income-tax Officer (ITO) dismissed the claim, asserting that such income did not qualify for exemption. However, the Appellate Assistant Commissioner concurred with the ITO's decision. The Tribunal reversed this ruling, stating that the income from interest on securities and fixed deposits was indeed part of the business income of the society. The Supreme Court's precedent in CIT v. Cocanada Radhaswami Bank Ltd. was pivotal, emphasizing that income from securities could be classified as business income if the securities were part of ... |
2024 SLD 5047 = 2024 YLR 2376 | Criminal Jail Appeal No. D-43 of 2021 , decided on 15.11.2022 | In the case of Inayatullah Pathan, the Sindh High Court addressed the serious offense of narcotics trafficking under the Control of Narcotics Substances Act, 1997. The appellant was accused of possessing a substantial quantity of charas, specifically 40 kilograms, which was recovered from his vehicle during a police operation. The evidence consisted of eyewitness testimonies from police officials and documentation proving the chain of custody for the narcotics. The court emphasized the importance of strict adherence to procedural law in narcotics cases, while also acknowledging that minor procedural lapses should not overshadow the substantive evidence of guilt. The court maintained that police officers are competent witnesses and their testimonies can be credible, especially in drug-related cases where the stakes are high for public safety. This decision reinforces the legal framework surrounding narcotics enforcement and the judiciary's commitment to addressing drug crimes effectivel... |
2023 SLD 2497, 2023 PLJ 481 | C.P. No. 2000-L of 2020 , decided on 26.05.2023 | In the case of C.P. No. 2000-L of 2020, the Supreme Court of Pakistan addressed significant issues surrounding the jurisdiction of civil and criminal courts. The petitioner, Salman Ashraf, sought to appeal against the Lahore High Court's decision that dismissed his writ petition, which was based on the rejection of a plaint in a civil suit initiated against him. The case revolved around the application of the Civil Procedure Code and the National Accountability Ordinance. The Supreme Court ruled that civil and criminal proceedings can occur simultaneously, and the jurisdiction of civil courts is not implicitly barred by criminal court findings. This case highlights the legal principles governing civil rights and obligations, emphasizing the distinct nature of civil and criminal proceedings. The ruling reaffirms the importance of evidence in civil cases and the court's role in ensuring justice is served, allowing petitioners the opportunity to pursue claims based on the balance of proba... |
1989 SLD 1238, 1989 PLC 305 | Application No. KAR-374 of 1988 , decided on 08.12.1988 | This case revolves around the Industrial Relations Ordinance (XXIII of 1969), specifically section 25-A, which deals with grievance petitions and their limitations. It highlights the critical importance of understanding the timeline of grievances in relation to appeal processes within employment settings. The case illustrates how the Labour Appellate Tribunal interpreted the rights of employees in non-statutory bodies and reinforced the necessity for employees to adhere to procedural rules regarding grievance notices. By establishing that the grievance arose upon the appeal's dismissal rather than the initial termination, the Tribunal provided clear guidance on grievance timelines, which is essential for both employers and employees in navigating labor disputes. This ruling is significant for labor law practitioners and advocates as it clarifies the conditions under which grievances are deemed timely and valid, thus ensuring that employees' rights are upheld in accordance with the law.... |
1988 SLD 3062, 1988 SCMR 343 | Criminal Petition No. 50 of 1982 , decided on 18.11.1987 | This case revolves around a criminal petition filed by Mst. Zahoor Fatima against the acquittal of several accused in a murder case involving her son, Sibtain Shah. The Supreme Court of Pakistan deliberated on the reliability of witness testimonies amidst claims of enmity between the parties. The court found that the evidence presented was insufficient to overturn the High Court's decision. The ruling underlined the complexities of criminal law, particularly the challenges of corroborating testimony in the context of personal vendettas, and the legal standards required for convicting individuals in criminal cases. Given the intricate nature of the case, the court's decision serves as a significant reference for similar legal proceedings, emphasizing the need for substantial evidence and the dangers of presuming guilt based on circumstantial factors. This case is relevant for those studying criminal law, legal standards for evidence, and the rights of defendants in the context of appeal... |
2006 SLD 528, 2006 PLD 609 | Writ Petition No. 3930 of 2002 , decided on 22.05.2006 | This case addresses the constitutional provisions related to the appointment of judges in Pakistan, specifically focusing on Articles 193 and 197 of the Constitution of Pakistan, 1973. The case involves the Watan Party challenging the appointment of several Additional Judges, arguing that their seniority was overlooked. The Lahore High Court, however, clarified that appointments to the High Court are not promotions and that while seniority is a consideration, it is not the only factor. The court's decision reinforces the distinction between appointment and promotion in judicial appointments, ensuring that the integrity of the judicial selection process is maintained. This case is significant in understanding the judicial framework and the appointment processes within Pakistan's legal system, emphasizing the adherence to constitutional mandates. Keywords: judicial appointments, constitutional law, Pakistan, Lahore High Court, Articles 193 and 197, legal framework, judicial integrity.... |
1993 SLD 814, 1993 SCMR 1931 | Criminal Petition for Leave to Appeal No. 251-L of , decided on 22.06.1993 | This case revolves around the interpretation of the Criminal Procedure Code and its interplay with the Penal Code and the Constitution of Pakistan. Specifically, it addresses whether a complaint under section 182 of the Penal Code can be considered legitimate when the alleged false information was initially submitted to a different authority, namely the Divisional Commissioner, instead of the District Magistrate. The Supreme Court's ruling clarifies the procedural requirements and the legal framework governing such complaints, providing crucial insights into the application of criminal law in Pakistan. The decision highlights the necessity of following established legal protocols to ensure justice is served, reinforcing the significance of the roles played by various judicial and administrative bodies within the legal system. This case serves as a pivotal reference point for future litigations involving similar legal questions.... |
1977 SLD 1049, (1977) 107 ITR 590 | IT REFERENCE No. 210 OF 1974 , decided on 05.04.1976 | In Gujarat Ginning & Mfg. Co. Ltd. v. Commissioner of Income Tax, the Gujarat High Court examined the eligibility of the assessee-company for deductions on interest paid for a mortgage that covered both buildings and machinery. The court determined that under the Income-tax Act, 1961, specifically section 24(1)(iii), only interest attributable to the mortgage of properties that contributed to the company's total income could be deducted. The ruling highlighted the importance of apportionment when dealing with composite mortgages, and the court upheld the Income-tax Officer's decision to allocate interest between the properties and the machineries. This case serves as a precedent for similar tax-related disputes, emphasizing the need for clarity on deductions associated with income from house property.... |
2008 SLD 1139, 2008 MLD 3 | Writ Petition No. 2355 of 2007 , decided on 17.09.2007 | This case revolves around the Offence of Zina (Enforcement of Hudood) Ordinance, 1979, and its implications following the Criminal Laws Amendment (Protection of Women) Act, 2006. The petitioner, Ahmad Nawaz, sought to quash an FIR registered against him and his sister, alleging a delay in lodging the FIR and the negative chemical report. However, the Lahore High Court upheld the FIR's validity, emphasizing that the law in place at the time of the alleged offence governed the proceedings. The court reinforced that legislative changes do not retroactively affect ongoing cases unless explicitly stated, ensuring that the rights and protections under the prior law remain intact until the case's resolution. This case highlights the importance of understanding legal frameworks in light of amendments and their applicability to existing legal proceedings.... |
2018 SLD 192, 2018 MLD 151 | Civil Revision Application No. S-08 of 2015 , decided on 17.05.2017 | In this landmark case, the Sindh High Court ruled on the validity of a sale agreement involving agricultural land. The applicants contended that they had entered into a sale agreement with the deceased vendor, Syed Ghulam Saqlain Shah, who had issued a KHATOONI document claiming ownership. However, the court found that the KHATOONI was not sufficient to establish ownership as it was not reflected in the official record. The court emphasized the importance of due diligence in verifying ownership before entering into agreements. The ruling underscored the legal principle that a person cannot transfer a better title than what they possess. This case serves as a critical reference for future disputes regarding land ownership and the enforcement of sale agreements in Pakistan. Keywords: land ownership, sale agreement, specific performance, legal title, Sindh High Court.... |
1996 SLD 244 = 1996 SCMR 1130 | Jail Petition No. 23 of 1991 , decided on 26.01.1994 | In the landmark case of Jail Petition No. 23 of 1991, the Supreme Court of Pakistan addressed critical issues surrounding the identification of an assailant by eyewitnesses in low visibility conditions. The case arose from a murder charge where the identification at midnight was contested. The Court granted leave to appeal to explore whether the lower courts had appropriately assessed the eyewitness testimonies based on established legal principles for evidence evaluation. This case underscores the significance of rigorous evidence appraisal in criminal proceedings, particularly in cases relying heavily on witness identification. The decision highlights the balance between ensuring justice for victims while protecting the rights of the accused, emphasizing the necessity for clear and convincing evidence in serious criminal cases. The legal implications of this case are profound, affecting future rulings on witness credibility and evidence standards in Pakistan's judicial system, thereb... |
2001 SLD 1951, 2001 PLC 822 | Civil Petition for Leave to Appeal No. 301-K of 20 , decided on 20.07.2000 | In the case of SHAMIM HAIDER KAZMI vs PRESIDING OFFICER, IVTH SINDH LABOUR COURT, the Supreme Court of Pakistan addressed the dismissal of an employee, SHAMIM HAIDER KAZMI, from BASF Pakistan (Pvt.) Limited. The petitioner alleged victimization due to union activities and contested the findings that his medical reimbursement claims were based on forged receipts. The court emphasized that interference in findings of fact by tribunals is limited to cases of insufficient evidence or legal errors. The evidence presented supported the conclusion that the receipts in question were indeed fraudulent. The court upheld the decisions of the Labour Court and the Labour Appellate Tribunal, ultimately dismissing the petitioner's appeal and confirming the validity of the dismissal. This case highlights the importance of evidentiary standards in employment disputes and the judiciary's role in maintaining the integrity of tribunals. Key legal principles involved include the interpretation of constitut... |
1982 SLD 1511, 1982 PLC 424 | Applications Nos. KAR-427 and 428 of 1981 , decided on 09.12.1981 | In the case of Mohammad Siddique Rafi and Mohammad Sarfraz vs Messrs Sami Pharmaceuticals Ltd., the Labour Appellate Tribunal of Sindh addressed the procedural issues surrounding the dismissal of grievance petitions under the Industrial Relations Ordinance, 1969. The tribunal noted that both workmen were present in court during the scheduled hearing but were unable to file affidavits due to their representative's commitments in other courts. The tribunal emphasized the importance of allowing the filing of affidavits at any time during the hearing day, rather than strictly adhering to a pre-determined filing time. This ruling reinforces the principle that procedural technicalities should not preclude substantive justice, particularly when parties are present and ready to proceed. The case underscores the necessity for Labour Courts to exercise discretion and consider the circumstances surrounding the non-filing of documents, ensuring that the rights of workers are adequately protected. ... |
1997 SLD 749, 1997 SCMR 1160 | Civil Appeal No.586 of 1992 , decided on 30.11.1993 | This case revolves around the interpretation of the Service Tribunals Act and the Constitution of Pakistan regarding the timeframe for filing appeals. The Supreme Court of Pakistan addressed the issue of whether an appeal was time-barred due to the delay in filing after an initial departmental appeal. The court emphasized the rights conferred upon civil servants under the law, ensuring that their ability to appeal against both original and appellate orders is protected. This decision underscores the importance of adhering to procedural timelines while also recognizing the rights of civil servants in Pakistan. Keywords: Service Tribunal, civil servant rights, appeal timelines, Supreme Court of Pakistan, legal proceedings.... |
1986 SLD 656, 1986 SCMR 898 | Civil Appeals Nos. 57 to 61 of 1981 , decided on 17.03.1986 | This case revolves around the appeals filed by the Islamic Republic of Pakistan concerning the Service Tribunal's decision on civil service appointments and seniority. The crux of the matter involved the ante-dating of appointments for direct recruits in the Civil Aviation Department, which was contested due to delays attributed to administrative decisions. The Supreme Court highlighted the importance of following constitutional provisions and established recruitment rules to ensure fairness in civil service appointments. The ruling underscored the necessity of adhering to proper procedures, maintaining the balance between promotees and direct recruits, and ensuring that appointments are made in accordance with the law. Key issues discussed included the interpretation of Article 212(3) of the Constitution, the role of the Service Tribunal, and the implications of administrative delays on the rights of direct recruits. This case is significant for its clarifications on civil service rec... |
1998 SLD 1424, 1998 CLC 1359 | D-49 of 1987 , decided on 04.12.1997 | This case revolves around the constitutional petitions filed by Muhammad Uris and others against their convictions by Summary Military Courts. The petitioners contended that their trials were conducted without adherence to due process, resulting in convictions that lacked sufficient evidence. The Sindh High Court ruled in favor of the petitioners, emphasizing the importance of fair trial rights as guaranteed under the law. The judgment reiterated the necessity of proper legal procedures in military trials and acknowledged the adverse implications of the Summary Military Court's actions on the petitioners' lives. This case serves as a significant precedent in upholding the rule of law and ensuring that military proceedings conform to established legal standards. Keywords: constitutional petitions, fair trial, Pakistan Army Act, Summary Military Court, legal rights.... |
2004 SLD 3241, 2004 PLJ 699 | C.P. No. 1500 of 2003 , decided on 27.04.2004 | In the case of Sardar Tariq Javed vs. Provincial Election Commission of Punjab, the Supreme Court of Pakistan addressed the challenges surrounding the election petition concerning the Nazim and Naib Nazim positions in Union Council No. 25, Matta. The petitioner, Sardar Tariq Javed, was declared the winner initially, but the election results were contested by the respondents, leading to a series of legal proceedings. The court found that the petitioner was disqualified due to ongoing criminal cases, thus ruling against his claim. This case highlights critical issues regarding electoral integrity, the rights of voters, and the legal frameworks governing local government elections in Pakistan. The decision underscores the importance of upholding democratic principles while ensuring that candidates meet eligibility requirements. The court's directive for re-elections reflects a commitment to maintaining the electoral process's legitimacy and addressing potential injustices faced by the ele... |
1999 SLD 707, 1999 SCMR 1229 | Civil Petitions Nos. 155-L, 457 and 458 of 1999 , decided on 25.03.1999 | This case revolves around the Foreign Exchange (Temporary Restrictions) Act of 1998, which was enacted following Pakistan's nuclear tests. The Supreme Court of Pakistan reviewed the Lahore High Court's decision that deemed certain sections of the Act unconstitutional. The court's analysis focused on the legislative authority during emergencies, the role of the State Bank of Pakistan, and the implications of the Circulars related to foreign currency accounts. The ruling emphasized the need for regulatory frameworks to manage economic crises while adhering to constitutional principles. It raises vital questions about the balance of power between the judiciary and the legislature, particularly in times of national emergency, and affirms the court's role in protecting constitutional rights without undermining legislative intent. This case is significant for understanding the intersection of law, economics, and state policy in Pakistan.... |
1984 SLD 296, 1984 PTD 247 | D-166 of 1985 , decided on 18.12.1985 | The case centers around English Boot House Ltd., a retailer of footwear, facing allegations from the Collector of Central Excise and Land Customs regarding their status as a manufacturer under the Sales Tax Act, 1951. The petitioner argued that they were not a manufacturer, while the respondents contended that the petitioner was involved in manufacturing activities by having shoes produced under their brand name. The Sindh High Court ruled that the petitioner is indeed liable for sales tax, citing the definition of 'manufacturer' under the relevant laws. This decision underscores the complexities involved in distinguishing between retail and manufacturing activities in tax law, especially in the context of the Sales Tax Act. The court's ruling highlights the necessity for businesses to maintain compliance with tax obligations, particularly when engaging in activities that blur the lines between retailing and manufacturing. The case serves as a critical reference for similar disputes in... |
2009 SLD 747 = 2009 MLD 161 | D-1154 of 2008 , decided on 20.06.2008 | This case revolves around a constitutional petition filed by Ghulam Qamber Panhwar seeking pre-arrest bail amid an inquiry initiated by the National Accountability Bureau (NAB) concerning the sale of government land. The petitioner argued that he faced threats of arrest despite not being formally charged, claiming innocence and asserting that the inquiry was more relevant to others involved rather than himself. The court emphasized the lack of any evidence of mala fide action from NAB and noted that the inquiry proceedings could not be disturbed without proper cause. The judges underscored the importance of the petitioner appearing in the inquiry to clarify his position. The decision ultimately reflects key legal principles surrounding bail, accountability, and the responsibilities of individuals under investigation. Keywords such as 'bail before arrest', 'National Accountability Bureau', and 'constitutional petition' are vital for understanding the context and implications of this cas... |
1986 SLD 1561, (1986) 159 ITR 175 | MISC. CIVIL CASE No. 293 OF 1984 , decided on 24.01.1986 | In the case of Commissioner of Income Tax v. Radheshyam Garg, the Madhya Pradesh High Court addressed the issue of whether there was conscious concealment of income by the assessee. The case arose from reassessment proceedings initiated by the Income Tax Officer (ITO), leading to a penalty under section 271(1)(c) of the Income-tax Act, 1961. The Tribunal found no evidence of conscious concealment and set aside the ITO's order, prompting the revenue to seek a reference under section 256(1). The court affirmed that the Tribunal’s findings were based on factual determinations rather than legal questions, thus rejecting the revenue's application. This case highlights the importance of evidentiary standards in tax assessments and the distinction between questions of fact and law in judicial proceedings. Keywords: Income Tax, concealment of income, Madhya Pradesh High Court, Tribunal, legal proceedings.... |
1961 SLD 189, (1961) 42 ITR 761 | PETITION No. 85 OF 1959 , decided on 14.04.1961 | In the case of Ranjit Singh v. Commissioner of Income Tax, the Supreme Court addressed the legality of a demand notice issued for tax recovery under the Taxation of Income (Investigation Commission) Act, 1947. The petitioner challenged the notice on grounds that it violated his constitutional rights after the enactment of the Constitution of India. However, the Court concluded that the proceedings leading to the demand notice were completed before the Constitution's commencement, thus affirming that the Constitution's provisions are not retroactive. This case emphasizes the importance of understanding the timeline of legal proceedings in relation to constitutional law. The ruling reinforces the principle that tax recovery processes, when initiated prior to constitutional changes, remain valid. Keywords include 'tax recovery', 'Indian Income Tax Act', 'legal proceedings', and 'constitutional law'.... |
2010 SLD 2851 = 2010 PCRLJ 1128 | Criminal Miscellaneous Application No. S-259 and M , decided on 24.12.2009 | This case involves the application of the Illegal Dispossession Act, 2005, where the respondent alleged unlawful dispossession from property by the applicants. The Sindh High Court examined whether the mandatory procedures of the Act were adhered to by the Trial Court. The key legal provisions discussed included sections 3, 4, and 5 of the 2005 Act, as well as relevant sections of the Criminal Procedure Code. The court concluded that the Trial Court's actions were valid and the application was dismissed. This case highlights the procedural nuances of the Illegal Dispossession Act and the interpretation of mandatory vs. directory provisions in legal proceedings. Keywords include illegal dispossession, court procedures, Sindh High Court, and legal rights.... |
1981 SLD 1403, 1981 SCMR 1216 | Criminal Petition for Special Leave to Appeal No. , decided on 26.08.1981 | This case revolves around a Criminal Petition for Special Leave to Appeal against the order of the Sind High Court, which granted bail to the respondent, Muhammad Ismail. The Supreme Court analyzed the grounds for bail, focusing on the nature of the offence and the age of the respondent. The decision emphasized the importance of further inquiry into the facts of the case, particularly whether the offence fell under different sections of the Penal Code. The ruling highlighted the discretion exercised by the High Court in allowing bail, reinforcing the principles of judicial discretion and the necessity for a thorough investigation in criminal cases. Keywords: bail, criminal law, judicial discretion, age of the accused, further inquiry, Supreme Court of Pakistan.... |
2002 SLD 1866, 2002 CLC 705 | Writ Petition No. 13890 of 2001 , decided on 02.08.2001 | In the case of Khan Trading Company vs. Collector of Customs, the Lahore High Court addressed critical issues surrounding the jurisdiction of the Collector (Adjudication) under the Customs Act (IV of 1969). The court evaluated the nature of the powers exercised by the Collector, distinguishing between executive and adjudicatory functions. It noted that the term 'Collector of Customs' does not encompass those acting as adjudicating authorities, which has significant implications for the maintainability of petitions. The court concluded that the show-cause notice issued to the petitioner was invalid because it attempted to reopen a matter previously adjudicated by an Additional Collector (Adjudication). The ruling reaffirms the importance of maintaining clear boundaries between different roles within the Customs Department, ensuring that parties have recourse to appropriate legal remedies. This case underscores the evolving landscape of customs law in Pakistan and highlights the need for... |
2018 SLD 1564, 2018 CLD 774 | Civil Appeal No. 57 of 2012 , decided on 09.03.2016 | The case revolves around the auction of a debtor's property following an ex parte decree issued by a Banking Court, which was later set aside by a different judgment of the Lahore High Court. The Supreme Court of Pakistan ruled on the appeal concerning this auction, focusing on determining the bona fides of the appellants as purchasers. The Court underlined that the auction process must be upheld if it was conducted in accordance with legal protocols, despite the subsequent legal challenges that arose. The decision underscores the significance of protecting the rights of bona fide purchasers within the financial recovery framework established by the Financial Institutions (Recovery of Finances) Ordinance, 2001, as well as the procedural stipulations outlined in the Civil Procedure Code. The ruling also references previous case law to reinforce the judicial precedent that protects legitimate transactions in property sales, particularly in complex financial disputes involving banking ins... |
1983 SLD 924 = (1983) 141 ITR 777 | IT REFERENCE No. 107 OF 1972 | In the case of Commissioner of Income Tax v. Govindram Bros. (P.) Ltd., the Bombay High Court addressed critical issues surrounding bad debt deductions under the Income-tax Act, 1961. The case involved complex transactions related to the money-lending business of Govindram Bros. and their dealings with customers like Famous Pictures Ltd. The court found that the Tribunal rightly allowed the deduction of Rs. 1,78,255 written off as bad debt, as the amount had been recorded in the company's books since 1951 without any legal challenge. The decision emphasized the importance of historical context and legal consistency in tax matters, particularly when assessing business losses. Additionally, the court ruled that the salary payments made to a relative of a director were not justifiable as business expenses, underscoring the need for genuine business purposes in such financial dealings. This case highlights significant aspects of tax law, particularly concerning the treatment of bad debts a... |
1989 SLD 2476, 1989 PLC 886 | Appeals Nos. RYK-325 to 327 of 1987 , decided on 16.12.1987 | The case revolves around the rights of seasonal workers upon retrenchment as per the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance of 1968. The Labour Appellate Tribunal reviewed the grievances of seasonal workers who claimed prior rights to permanent posts after being retrenched. The Tribunal ruled that seasonal workers have a right to report for duty within a specified period upon the resumption of work but do not have rights to other permanent or temporary posts unless they were holding those posts at the time of their retrenchment. The decision highlighted the importance of seniority and employment rights of seasonal workers in the context of labor laws, emphasizing the conditions under which workers can claim re-employment. This ruling has significant implications for labor relations and employment practices in seasonal industries, ensuring that workers are aware of their rights and the legal framework governing their employment status.... |