Browse through our most recent case law additions
Citation(s) | Details | Summary |
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2019 SLD 1714, 2019 CLC 1333 | Civil Revision No. 192956 of 2018 , decided on 24.01.2019 | In this case, the Lahore High Court addressed the issue of the rejection of a plaint under the Civil Procedure Code. The petitioners filed a suit for partition against multiple respondents, including the newly impleaded respondent No. 26. The court found that the trial court's acceptance of a rejection application against the plaint's partial extent was erroneous, as the concept of partial rejection does not exist within the provisions of the Civil Procedure Code. The ruling emphasized the importance of including all necessary parties in a partition suit and upheld the plaintiff's right to determine against whom they seek relief. This case serves as a critical reminder of the procedural safeguards in civil litigation, particularly regarding the rejection of plaints and the necessity of co-owners in property disputes. The decision aligns with established legal principles and precedents, ensuring that litigants are afforded fair opportunities to present their cases without undue technica... |
1993 SLD 1214, 1993 PLD 688 | C. Ms. Nos. 229-L and 322-L of 1993 in C.O. No. 37 , decided on 27.06.1993 | In the case involving M/s. Mall Developers (Pvt.) Ltd. and the Joint Official Liquidators of Milly Leather Industries, the Lahore High Court addressed critical issues surrounding the issuance of sale certificates under the Civil Procedure Code. The court clarified that once a sale of immovable property is confirmed, the sale certificate can only be issued to the auction-purchaser. This ruling underscores the importance of adhering to legal formalities in property transactions, ensuring that any transfer of property must be executed through a proper sale-deed. The court's decision reinforces the principle that a sale certificate serves as evidence of title and should not be mistaken for a title deed. This case serves as a significant reference for legal practitioners and stakeholders involved in property sales and auctions, emphasizing the need for compliance with legal requirements to avoid disputes in property rights. Keywords such as 'sale certificate', 'property transfer', and 'lega... |
2002 SLD 2070 = 2002 CLD 188 | Judicial Miscellaneous Applications Nos. 19 to 21 , decided on 18.05.2001 | This case involves the Sindh High Court's decision regarding applications filed by the Shaheen Foundation against Capital F.M. (PVT.) LIMITED. The Foundation alleged mismanagement and oppression of its minority shareholder rights. The court addressed key legal principles regarding the maintainability of suits by trusts and the requirements for filing under the Companies Ordinance. The ruling highlights the distinction between trusts and their trustees, asserting that a trust lacks juristic personality and cannot initiate legal proceedings in its own name. The court ultimately dismissed the petitions due to insufficient evidence of the Foundation's shareholding and the nature of the claims, emphasizing the necessity for compliance with legal requirements under the Companies Ordinance. This ruling sets a precedent for similar future cases involving trusts and their legal standing in corporate governance disputes.... |
2019 SLD 3308, 2019 PLD 527 | Jail Appeal No. 77 of 2017 , decided on 11.06.2019 | In the case of Muhammad Sikandar vs. The State, the Islamabad High Court addressed significant questions regarding the application of the Anti-Terrorism Act, 1997. The appellant, Muhammad Sikandar, was convicted for committing acts of terrorism by brandishing firearms and creating a situation of public fear while using his family as human shields during a standoff with police. The court emphasized that the definition of terrorism under the Anti-Terrorism Act requires both mens rea and actus reus to coexist, which was established in this case. The judgment analyzed evidence, including witness accounts and forensic reports, concluding that the appellant's actions were designed to intimidate the public and disrupt peace. The court reaffirmed the importance of the psychological impact of violent acts, aligning with precedents that interpret terrorism broadly to include actions that instill fear, regardless of whether actual harm occurred. This ruling contributes to the evolving legal lands... |
1997 SLD 871, 1997 PLC 575 | KAR-492 of 1993 , decided on 08.08.1996 | In the case of Bayer Pharma Employees Union Registered C.B.A. vs. Bayer Pharma (Private) Limited, the Labour Appellate Tribunal of Sindh addressed a dispute regarding the interpretation of 'Gross Salary/Wages' and 'Consolidated Salary' as outlined in a settlement agreement between the workers' union and the company. The decision, delivered on August 8, 1996, clarified that these terms encompass all forms of remuneration, including special allowances, for the purpose of calculating increments and bonuses. This case is significant in understanding labor rights, wage definitions, and the enforcement of settlement terms in Pakistan's labor law context. The decision highlighted the court's commitment to safeguarding workers' rights and ensuring fair compensation practices. It also referenced relevant precedents, reinforcing the legal framework surrounding employment benefits and wage calculations. Key terms related to labor law, employee rights, and wage interpretation emerged as critical t... |
2003 SLD 3064, 2003 CLD 1573 | Regular First Appeals Nos.668 and 675 of 2001 , decided on 13.01.2003 | The Lahore High Court's decision in Regular First Appeals Nos.668 and 675 of 2001 centers around the recovery of a loan amount by the Industrial Development Bank of Pakistan from the appellants, Messrs Combined Oil Extraction (PVT.) LIMITED and others. The court examined the financing agreement dated September 3, 1985, and the subsequent defaults committed by the appellants. It was established that the appellants had not adhered to the repayment terms and had sought a rescheduling of their financial obligations due to technical faults in their machinery. The court found that the bank's claims were justified and that the appellants' arguments regarding unauthorized account creation and improper mark-up charges were unfounded. Ultimately, the court allowed the appeal in part, reducing the amount owed by the appellants while dismissing the bank's appeal, confirming the decisions made by the Banking Court. This case highlights the importance of adhering to financial agreements and the cons... |
2007 SLD 2362 = 2006 CLC 1926 | Regular Second Appeal No.39 of 2006 , decided on 30.06.2006 | In this case, the Lahore High Court addressed a dispute related to the Punjab Pre-emption Act concerning the appellant's claim for pre-emption of land sold by his brother while he was in custody. The appellant argued that he was unaware of the sale until informed by a witness after his release. However, the court found ample evidence suggesting that the appellant was aware of the sale prior to his release, as he had been in contact with family members who were aware of the transaction. The courts ruled that the appellant did not perform the necessary legal steps to assert his pre-emptive rights, particularly regarding the issuance and delivery of the 'Talb-e-Ishhad' notice. This case illustrates the stringent requirements for pre-emption under the Punjab Pre-emption Act and highlights the importance of adhering to legal protocols when asserting such rights. Key terms include pre-emption, Talb-e-Ishhad, and notice requirements. This case serves as a critical reference for future dispute... |
1974 SLD 4, 1974 PLD 17 | Civil Appeal No. 21 of 1967 , decided on 19.06.1973 | In the case of Civil Appeal No. 21 of 1967, the Supreme Court of Pakistan addressed the issue of limitation in Letters Patent appeals. The Court emphasized the importance of understanding the context of the admitting Bench's order, particularly the use of the word 'however,' which indicated an awareness of the delay and implied condonation. The Court ruled that the appellant should have been given a chance to explain any delays due to the High Court's summer vacation. This case underscores the relevance of procedural fairness and the importance of clear communication from court officials regarding timelines for obtaining copies of judgments. The decision is significant for legal practitioners dealing with appeals and limitation issues, particularly in the context of the Letters Patent and the Limitation Act. It serves as a precedent for future cases where similar circumstances arise, emphasizing the need for courts to consider the implications of their orders on the parties involved.... |
1956 SLD 151 = (1956) 29 ITR 500 | D-2741 of 2016 | The case revolves around the assessment of semi-wholesalers under the Income-tax Act, 1961, specifically regarding their classification as either an unregistered firm or an association of persons. The court analyzed the government scheme that governed the distribution of cloth, which involved two sets of distributors: importers and semi-wholesalers. The semi-wholesalers were required to supply working capital in proportion to their quotas set by the government, with profits distributed accordingly. The ruling emphasized that the semi-wholesalers did not engage in a partnership as defined by law, as there was no mutual agreement to conduct business or share profits. The outcome established important precedents regarding the classification of business entities and their tax obligations, particularly in scenarios where government regulations dictate operational frameworks. This case is significant for understanding the implications of partnership laws and the interpretation of income tax ... |
2018 SLD 1750, 2018 YLR 1599 | Civil Appeal No. 315 of 2017 , decided on 16.02.2018 | In the case of Civil Appeal No. 315 of 2017, the Supreme Court (AJ&K) addressed the issue of the registration of an FIR under the Criminal Procedure Code. The case arose after Mst. Shakeela Bibi sought the registration of a murder case against the petitioners, alleging that her husband had been murdered. The court analyzed the roles of the Justice of Peace and the police's duties under sections 154 and 174 of the Criminal Procedure Code. It was determined that the Justice of Peace acted within his jurisdiction by ordering the registration of the FIR after the police failed to perform their duty. This case underscores the significance of timely FIR registration in ensuring justice and the legal obligations of law enforcement agencies. The judgment reinforced the legal framework concerning cognizable offenses, the responsibilities of police officers, and the rights of victims to seek redress through appropriate legal channels.... |
2007 SLD 1398, 2007 SCMR 1384 | Criminal P.L.A. No.377-L of 2006 , decided on 13.12.2006 | This case revolves around the Supreme Court of Pakistan's decision to grant leave to appeal in a murder case involving the acquittal of the accused. The petitioner, Jalal Din, sought justice after the Lahore High Court acquitted the accused of the murder of Umar Din. The Supreme Court scrutinized the evidence and raised questions about the reliability of the witnesses and the investigation process. The court's decision emphasizes the importance of adhering to established principles of criminal justice, particularly in cases where serious charges like murder are involved. The case highlights the judiciary's role in ensuring that justice is served and that acquittals are based on sound evidence and legal principles. The Supreme Court's order to re-evaluate the evidence demonstrates its commitment to upholding the rule of law and protecting the rights of victims. This case serves as a significant reference point for future criminal appeals, particularly those questioning the integrity of ... |
1988 SLD 2146, 1988 SCMR 400 | K-160 of 1981 , decided on 04.04.1982 | This case revolves around a civil petition for special leave to appeal concerning the dismissal of a suit filed by Mst. Zubeda Begum and others against the Government of Sind. The petitioners alleged trespass and encroachments on a road adjacent to their leased plots in Hyderabad. The key legal issues involved the easement rights of the petitioners, which were not pressed at trial. The Supreme Court ultimately ruled that since the petitioners had not raised any substantial ground regarding the exercise of jurisdiction, the revision application was dismissed. The decision emphasizes the importance of raising all relevant issues at the trial stage and the consequences of failing to do so. This case highlights critical aspects of civil procedure and the implications of jurisdictional limits in the context of property rights and easements.... |
1934 SLD 62, (1934) 2 ITR 129 | D-2741 of 1934 , decided on 01.01.1934 | In the landmark case of Jot Ram Sher Singh v. Commissioner of Income-tax, the Allahabad High Court addressed significant issues surrounding the Income-tax Act, particularly the implications of best judgment assessments under section 23(4). The case emerged from an assessment for the year 1930-31, where the assessees claimed a loss but were subsequently assessed on a substantially higher income due to non-compliance with production requests for account books. The Court highlighted the limitations of the Commissioner's authority in making references to the High Court and clarified the appellate powers under the Income-tax Act. This case serves as a pivotal reference point for understanding the intricacies of income tax assessments and the rights of assessees within the framework of Indian tax law, particularly focusing on the procedural nuances and the balance of authority between different tax authorities. Keywords such as 'Income-tax Act', 'best judgment assessment', 'judicial review',... |
2024 SLD 3695 | MA. NO. 30/LB/2024 , decided on 22.02.2024 | In the case MA. NO. 30/LB/2024 before the Appellate Tribunal Inland Revenue in Lahore, the appellant, M/s. M.s Enterprises, challenged the decisions made by the CIR, RTO, Lahore regarding tax assessments. The case was presided over by Judicial Member Nasir Mahmud, with legal representation provided by Advocate Mr. Albar Ali Malik for the appellant and DR Ms. Tehmina Akram for the respondent. The hearing took place on 20th February 2024, with the decision delivered on 22nd February 2024. The tribunal carefully reviewed the arguments and evidence presented, focusing on the interpretation of tax laws relevant to the case. This ruling not only clarifies the position of the appellant but also sets a precedent for future tax-related disputes, emphasizing the critical nature of legal representation and adherence to tax regulations. The decision is expected to resonate across similar cases, contributing to the ongoing discourse around tax compliance and rights of taxpayers in Pakistan.... |
1979 SLD 1116, (1979) 118 ITR 958 | C.W. No. 882 OF 1973 , decided on 19.05.1978 | In the case of Dwarka Dass and Brothers vs. Income Tax Officer, the Delhi High Court addressed the legal principles surrounding the reopening of assessments under the Income-tax Act, 1961. The petitioner, a partnership firm, challenged the notices issued by the ITO under sections 147 and 148, which alleged that income had escaped assessment for the assessment year 1962-63. The court underscored the necessity for the ITO to have concrete reasons to believe that the taxpayer had failed to disclose all material facts necessary for a proper assessment. The ruling highlighted that mere audit objections or subsequent investigations do not suffice as grounds for reassessment. The judgment reinforced taxpayer rights by affirming that the ITO cannot issue notices based on vague suspicions or changed opinions about previously accepted facts. This case serves as a significant reference for understanding the safeguards against arbitrary tax assessments and the standards required for the ITO's acti... |
2015 SLD 1041, 2015 YLR 2666 | Cr. A. No. 21-B of 2007 , decided on 22.05.2014 | This case revolves around a criminal appeal concerning acquittal in a murder case. The appellant, Gul Din, challenged the judgment of the Sessions Court that acquitted the accused, Sard Ali alias Sardal. The High Court assessed the evidence, including eyewitness testimonies, medical reports, and the circumstances surrounding the alleged crime. It concluded that the prosecution failed to establish the accused's guilt beyond a reasonable doubt, citing contradictions in witness statements and lack of direct evidence linking the accused to the crime. The court reiterated the importance of evidentiary standards in criminal proceedings, especially in appeals against acquittal, where the presumption of innocence is paramount. The decision emphasizes the necessity for reliable and corroborated evidence in establishing criminal liability. This case highlights significant principles of criminal justice, including the burden of proof and the rights of the accused, resonating with ongoing discussi... |
2018 SLD 1417, 2018 PCRLJ 914 | Cr. A. No. 95 of 2016 , decided on 25.11.2017 | In the case of Khair Muhammad Shah vs. The State, the Balochistan High Court addressed serious allegations of negligence resulting in death due to a vehicular accident. The case revolved around the principles of criminal liability and the necessity for the prosecution to prove its case beyond a reasonable doubt. The court meticulously examined the evidence, emphasizing the lack of direct eyewitness accounts and the reliance on hearsay. It concluded that the prosecution's failure to establish the appellant's culpability led to the acquittal of Khair Muhammad Shah. This case underscores the importance of solid evidence in criminal trials and the legal principle that an accused person is presumed innocent until proven guilty. The decision also reflects the court's commitment to upholding justice and ensuring that convictions are based on concrete proof rather than conjecture. Keywords: negligence, vehicular accident, criminal liability, acquittal, evidence, eyewitness, hearsay, justice, l... |
2016 SLD 2061, 2016 PLJ 361 | I.C.A. No. 109 of 2015 in W.P. No. 6548 of 2015 , decided on 14.12.2015 | In the case of I.C.A. No. 109 of 2015, the Lahore High Court addressed the appeal of students from the Islamia University of Bahawalpur who were barred from taking their annual examination due to insufficient attendance. The court examined the university's attendance policy, which required a minimum attendance of 80%. The appellants contended that they were not adequately informed of the increased attendance requirement and that they had been treated unfairly compared to other students. However, the court emphasized that students are legally obliged to follow the rules set by educational institutions. The judges concluded that the appellants failed to provide solid evidence to support their claims, and thus, the appeal was dismissed. This case underscores the importance of adherence to institutional rules and the legal obligations of students within educational frameworks.... |
2015 SLD 143, 2015 PTD 1090 | Miscellaneous Application No. 9/CU/IB of 2013 , decided on 07.07.2014 | This case revolves around the Customs and Excise Appellate Tribunal's decision to dismiss an application for rectification filed by Muhammad Shafi concerning the confiscation of his Toyota Crown Royal Saloon Car. The case highlights critical aspects of the Customs Act, 1969, particularly sections 194-B and 17, which pertain to the rectification of orders. The Tribunal affirmed that rectification is confined to clerical mistakes and cannot be used to challenge substantive decisions once a judgment is signed. The importance of proper documentation to prove the payment of duties is underscored, as failure to do so led to the dismissal of the applicant's appeal. Additionally, the case references the Civil Procedure Code, specifically section 114, which outlines the scope and limitations of review processes in legal proceedings. The ruling reinforces the principle that once a court has rendered a decision, it cannot revisit the matter through rectification, and affected parties must pursue ... |
1999 SLD 1018, 1999 CLC 1581 | Civil Revisions Nos. 530 and 492 of 1998 , decided on 03.12.1998 | This case revolves around the management and control of the Darbar Hazrat Ghaus Pak Noorani, following a dispute among the heirs of Syed Abdul Qadir Shah. The petitioner, Makhdoom Syed Waris Ghaus Shah, claimed to be the Sajjadah Nashin based on an alleged will, while his brothers contested this claim, leading to multiple suits filed in the lower courts. The Lahore High Court reviewed the interim injunctions and arrangements made by the lower courts, deciding to uphold them as fair and just. The ruling highlighted the significance of maintaining the status quo until all relevant evidence could be presented and the core issues could be resolved. The court's decision to dismiss the revisions emphasized the judicial discretion in managing interim matters, ensuring equitable treatment for all parties involved. This case underscores the complexities of inheritance disputes, especially in religious and cultural contexts, where the management of religious sites is at stake, making it a signif... |
1966 SLD 102, 1966 PLD 708 | Criminal Appeals Nos. 8 and 9 of 1965 , decided on 12.11.1965 | In the landmark case of Nur Elahi v. The State, the Supreme Court of Pakistan scrutinized the complexities surrounding the murder trial of Muzaffar Piracha, where two distinct sets of accused were presented: one by the police and the other through a private complaint. The Court's decision centered on the legality of joint trials for cases with differing versions of evidence and highlighted the potential for conflicting judgments. It emphasized the need for a clear legal framework to ensure justice is served while maintaining the rights of all parties involved. The ruling reiterated the necessity of conducting separate trials to uphold the integrity of the judicial system and prevent unjust outcomes. This case serves as a critical reference point for future legal proceedings involving multiple accusations stemming from the same incident, reinforcing the principles of due process and fair trial rights in criminal law.... |
1957 SLD 35, 1957 PLD 270 | Civil Reference Case No. 5 of 1954 , decided on 05.02.1957 | In the Lahore High Court case of Civil Reference Case No. 5 of 1954, the court addressed significant issues regarding the service of notice under the Income Tax Act, 1922. The key question was whether the service of notice on Habib-ur-Rahman, an employee of the firm, was valid. The court found that the firm had accepted the notice, thus waiving any irregularities in the service process. The ruling emphasized the necessity of effective communication in legal proceedings, citing the Civil Procedure Code's requirements for service while allowing flexibility when no prejudice to the party is demonstrated. This case serves as a pivotal reference for similar disputes regarding procedural compliance in tax-related matters.... |
1954 SLD 11, 1954 PLD 745 | Letters Patent Appeal No. 29 of 1953 , decided on 11.06.1954 | In the landmark case of Lahore High Court Letters Patent Appeal No. 29 of 1953, the court addressed significant issues surrounding corporate governance, fraud, and the legal implications of misrepresentation in obtaining court orders. The case revolved around the Murree Brewery Company, where certain directors misled the court regarding the ownership of shares to secure an order for a general meeting. The court ruled that the order was obtained through fraud, rendering it void and all subsequent proceedings invalid. This case serves as a critical reminder of the importance of ethical conduct in corporate affairs and the need for transparency in legal proceedings. The ruling underscores the principle that any judgment or order derived from fraudulent means is a nullity, reinforcing the judiciary's role in upholding justice and integrity within the corporate sector. Legal practitioners and corporate entities must take heed of this precedent to ensure compliance with legal standards and e... |
1979 SLD 536, 1979 SCMR 264 | Civil Petition for Special Leave to Appeal No. 258 , decided on 16.05.1978 | In the Supreme Court of Pakistan, the case of Municipal Committee, Gujranwala vs. Barkat Bibi and 5 Others revolved around the interpretation and enforcement of the West Pakistan Urban Rent Restriction Ordinance, particularly Section 13(6). The key issue was whether the petitioner's default in rent payments constituted 'willful' non-compliance with a prior court order. The court examined the circumstances surrounding the petitioner's failure to pay rent and determined that the excuses provided, including audit objections, did not absolve the petitioner of responsibility. The ruling emphasized the importance of diligence in complying with court orders and upheld the decisions made by lower courts. This case highlights critical aspects of landlord-tenant law and the enforcement of rent regulations.... |
1986 SLD 1991, 1986 PLC 270 | 99/1239 of 1985 , decided on 11.06.1985 | In the case of Dr. Abdul Ghafoor Raza vs. Secretary to Government of Punjab, Health Department, the Service Tribunal addressed issues surrounding the disciplinary actions against a medical officer. The Tribunal examined the legality of the inquiry process, the nature of the penalties imposed, and the appellant's claims of procedural irregularities. The Tribunal concluded that the penalties, including censure and a two-year debarment from medico-legal work, were justified, considering the appellant's admissions of error. This case highlights the importance of adherence to procedural norms in disciplinary inquiries and the balance between accountability and due process in public service. Trending keywords include 'disciplinary action', 'medical officer', 'service tribunal', 'Punjab health department', and 'legal proceedings'.... |
2003 SLD 3106, (2003) 264 ITR 328 | INCOME-TAX APPEALS NOS. 12, 13 AND 15 OF 2003 | In the case of Income-tax Appeals Nos. 12, 13, and 15 of 2003, the Uttaranchal High Court addressed the interpretation of perquisites under the Income-tax Act, 1961, specifically regarding free accommodation provided by employers to employees working on offshore rigs. The case revolved around whether such provisions could be classified as perquisites, which would affect the tax obligations of the employer. The court found in favor of Hyundai Heavy Industries Co. Ltd., affirming that the free boarding and meals provided to employees did not meet the legal definition of a perquisite. This ruling was significant as it clarified tax implications for employers offering similar arrangements, potentially impacting many companies in the offshore industry. The judgment highlighted the importance of adhering to established legal interpretations unless compelling evidence suggests otherwise, thereby reinforcing the stability of tax law interpretations in the context of employee benefits. This cas... |
2013 SLD 9, (2013) 107 TAX 96, 2013 PTD 116 | I.T.A. Nos. 108/KB and 247/KB of 2011 , decided on 08.10.2012 | In the case concerning Messrs IGI Insurance Limited, the Income Tax Appellate Tribunal addressed significant issues related to the taxation of capital gains and the interpretation of the Income Tax Ordinance, 2001. The tribunal ruled that the taxpayer's transactions involving the sale and repurchase of shares were not capital gains but rather appreciation of investments, leading to tax liability. The case highlighted the complexities of tax law as it relates to insurance businesses, particularly the application of specific provisions of the Income Tax Ordinance. The ruling emphasized that the special provisions applicable to insurance companies under Section 99 and the Fourth Schedule must be followed strictly, as general provisions cannot override these specific regulations. This case serves as a critical reference for understanding tax treatment in the insurance sector and the implications of tax avoidance strategies. The decision has implications for tax compliance and the interpret... |
1946 SLD 12, (1946) 14 ITR 748 | D-2741 of 1946 , decided on 01.01.1946 | In the landmark case of S.C. Cambatta v. Commissioner of Income Tax, the Bombay High Court addressed critical issues surrounding the assessment of undistributed profits under the Income-tax Act. The case revolved around the interpretation of Section 23A of the Indian Income-tax Act, 1922, which deals with the taxation of joint shareholders. The court concluded that both the assessee and his wife, as joint holders of shares, must be regarded as shareholders for tax purposes. The ruling clarified that the order of names on the company register does not affect the assessment of income. This case is pivotal in understanding the taxation of joint shareholders and the procedural nature of Section 23A, which creates a notional income. The judgment serves as a significant reference for future cases involving joint ownership and income tax assessments, emphasizing the importance of equitable treatment for all shareholders. Keywords: Income-tax Act, joint shareholders, taxation, undistributed pr... |
2007 SLD 1801, 2007 PLC 123 | Appeal No.2153 of 2006 , decided on 06.09.2006 | In the case of Mst. Shaishta Javed Iqbal vs. Education Department, the Service Tribunal of Punjab addressed the appeal regarding the appellant's removal from service due to prolonged absence. The appellant's absence lasted for nearly three years, which prompted the Education Department to impose a penalty of removal. Despite the appellant's attempts to seek remedy through an appeal, the Tribunal ruled that her appeal was time-barred as it was filed significantly after the stipulated period. The Tribunal rejected the argument that a directive from the Chief Minister could serve as a basis for condoning the delay. This ruling underscores the importance of adhering to procedural timelines in administrative law and highlights the Tribunal's exclusive jurisdiction in matters of appeal timelines. The case reflects the intersection of administrative decisions and judicial review, raising critical questions about the authority of executive directives in the context of legal proceedings. This d... |
2003 SLD 2700, 2003 CLC 1439 | Civil Revision No.478 of 1998 , decided on 13.05.2003 | In the case of Civil Revision No.478 of 1998, the Peshawar High Court dealt with a dispute regarding the pre-emption of land under the North-West Frontier Province Pre-emption Act. The petitioner, Sher, contested the appellate court's decision that favored the respondent, Babu. The trial court had dismissed Babu's suit due to insufficient evidence regarding the Talbs required for pre-emption, specifically the failure to mention critical details in the plaint. The court emphasized the importance of adhering to legal requirements for pre-emption claims and the necessity of proper witness examination. This case highlights the procedural rigor necessary in pre-emption suits and sets a precedent for future cases involving similar legal standards. The ruling reinforced the principle that failure to comply with statutory requirements can lead to dismissal, thereby upholding the integrity of property rights and the legal framework governing pre-emption. Keywords: pre-emption, legal standards, ... |
1980 SLD 673, 1980 PLD 684 | Writ Petition No. 1625 of 1965 , decided on 26.05.1980 | The case revolves around the validity of the West Pakistan Acquisition of Property (Residence of Government Officials) Ordinance (XXV of 1963), which aimed to acquire property from individuals without due process. The petitioner, NASEER AHMAD KHAN, challenged the ordinance, arguing it was mala fide and targeted him specifically without just cause or compensation. The Lahore High Court upheld the principles of natural justice, ruling that the ordinance was invalid as it violated constitutional provisions and lacked the necessary legal framework to deprive an individual of property. This landmark decision underscored the importance of due process in legislative actions and set a precedent for future cases involving property rights and legislative overreach.... |
1969 SLD 290, 1969 SCMR 252 | K44 of 1968 , decided on 09.01.1969 | This case revolves around a petition for special leave to appeal filed by IMAM BAKHSH against the acquittal of BADAL and others by the High Court. The Supreme Court of Pakistan, presided over by Justices MUHAMMAD YAQUB ALI and QADEERUDDIN AHMAD, addressed the issue of delay in filing the petition. The court ruled that the petitioner failed to establish a sufficient cause for the delay, as the grounds provided did not demonstrate any responsibility on the part of the accused for the late filing. The court emphasized the importance of timely appeals in criminal matters, especially when the liberty of individuals is at stake. This decision highlights the stringent requirements for filing petitions in the context of acquittals and reinforces the principle that ignorance of an order does not suffice as a valid reason for delay. The ruling is significant in setting precedents for future cases involving similar circumstances. Keywords such as 'Supreme Court of Pakistan', 'special leave to app... |
2003 SLD 3871 = (2003) 263 ITR 315 | D-2741 of 2016 | In the case of Industrial Linnings v. Commissioner of Income Tax, the Gujarat High Court examined the applicability of section 40(b) of the Income-tax Act, 1961 regarding business disallowance of payments made to partners in a partnership firm. The court addressed whether payments made to partners, who were acting in their capacities as karta of their respective Hindu Undivided Families (HUFs), could be disallowed. The court concluded that such payments cannot be considered deductible expenses, reinforcing legal principles established in prior cases. This ruling highlights the complexities surrounding partnership law and taxation, particularly concerning the treatment of HUFs in business arrangements. Legal professionals, tax consultants, and business owners should take note of this decision as it impacts the structuring of partnerships and the deductibility of payments made to partners. The ruling emphasizes the need for careful consideration of the legal status of partners in relatio... |
2003 SLD 818, 2003 SCMR 472 | Criminal Petition for Leave to Appeal No. 28-K of , decided on 04.07.2002 | This case involves a criminal petition for leave to appeal concerning the jurisdiction of a Special Court under the Suppression of Terrorist Activities (Special Courts) Act, 1975. The Supreme Court of Pakistan addressed the validity of transferring the case from the Sessions Judge to the Special Judge based on the jurisdiction criteria set forth in the law. The petitioner, Nasir Abdul Qadir, was involved in a serious criminal matter where allegations included the use of firearms leading to a homicide. The Supreme Court emphasized the importance of the FIR and the evidence presented at the challan stage in determining jurisdiction. The legal implications of using unlicensed firearms in such cases were also discussed, with reference to prior judgments reinforcing the High Court's decisions. The case highlights the judicial process in Pakistan concerning serious criminal offences, particularly those involving potential terrorism-related activities, and the legal frameworks governing them.... |
1983 SLD 329, 1983 SCMR 1258 | Civil Petition No. 282 of 1983 , decided on 10.05.1983 | In the case of Civil Petition No. 282 of 1983, the Supreme Court of Pakistan addressed a dispute regarding the allotment of land to Rasool, which was contested by the petitioner, PROF. BASHIR NASIR. The court highlighted the significance of playgrounds for educational institutions, ruling that the area occupied by the schools should be preserved and transferred to the institution managing them. The judgment reinforced the legal principle that educational facilities must be equipped with adequate recreational spaces, which is crucial for child development. This case is significant in the context of land allotment laws and the rights of educational institutions to secure sufficient land for their operations, which aligns with the broader objectives of educational development and community welfare. The decision underscores the court's role in ensuring that legal interpretations promote the welfare of children and the educational environment, reflecting the evolving nature of land use and ... |
2009 SLD 3274 = 2009 PCRLJ 160 | Writ Petition No.2680/Q of 2008 , decided on 24.06.2008 | In the case of Writ Petition No.2680/Q of 2008, heard on June 24, 2008, by the Lahore High Court, Ghulam Akbar, the petitioner, challenged an FIR filed against him for allegedly violating a Section 144 order and committing theft under the Penal Code. The court evaluated the legal framework surrounding FIRs under Sections 188 and 379, emphasizing that only public officers could file such complaints. The ruling clarified the tenant's rights regarding property and crop ownership, highlighting that tenants are not equivalent to servants. The decision reinforced the protections available to tenants under the Tenancy Act, ensuring that FIRs against them must adhere to legal standards. This case is vital for understanding tenant rights and the limitations on filing criminal complaints in similar circumstances, making it a significant reference point in property and criminal law. Keywords include 'tenant rights', 'criminal procedure', 'penal code', 'landlord-tenant relationship', and 'legal pr... |
1994 SLD 1259, 1994 CLC 588 | First Rent Appeal No. 1109 of 1987 , decided on 18.07.1993 | In the case of First Rent Appeal No. 1109 of 1987, the Sindh High Court dealt with a tenancy dispute under the Sindh Rented Premises Ordinance of 1979. The case revolved around the maintainability of an ejectment application filed by landlords against their tenants before the expiry of an agreed-upon lease period. The court highlighted the importance of adhering to contractual agreements, particularly regarding lease renewals and the conditions under which ejectment can be sought. The judgment provided clarity on tenant rights and the obligations of landlords, reinforcing the principle that premature applications for ejectment are not permissible. The decision underscored the necessity for landlords to demonstrate bona fide personal need for the premises, which was not sufficiently established in this case. This ruling serves as a significant precedent for similar future disputes, emphasizing the protection of tenant rights within the framework of the Sindh Rented Premises Ordinance.... |
2009 SLD 2399, (2009) 310 ITR 90 | IT APPEAL No. 109 OF 2008 , decided on 20.01.2009 | In the case of IT Appeal No. 109 of 2008, the Punjab and Haryana High Court evaluated the claims made by Majestic Auto Ltd. regarding the deductibility of expenses related to a business reorganization study conducted by Coopers and Lybrands. The crux of the case revolved around whether these expenses should be categorized as capital or revenue in nature under the Income-tax Act, 1961. The court found that the expenditures were incurred to enhance the efficiency of existing operations rather than to create any new capital assets, thus allowing the deductions. This case highlights the importance of distinguishing between capital and revenue expenditures, especially in contexts where businesses engage consultants for operational improvements. The ruling emphasizes that expenses aimed at improving existing business functions can be treated as revenue expenses, facilitating tax deductions and promoting better financial management within companies.... |
2005 SLD 2192, (2005) 274 ITR 41 | TAX CASE (A) No. 282 OF 2004 , decided on 26.07.2004 | This case revolves around the assessment of a trust under the Income-tax Act, 1961, specifically focusing on the applicability of Section 160 and the treatment of trust income. The Madras High Court examined whether the income of the trust could be assessed as that of an association of persons or should be allocated to the beneficiaries. The court upheld the ruling that income must be assessed in the hands of the beneficiaries, aligning with past judgments, particularly CIT v. Marsons Beneficiary Trust. This case is significant in tax law as it clarifies the legal stance on the income assessment of trusts, emphasizing the distinct roles of trustees and beneficiaries. The decision highlights the importance of understanding the legal framework surrounding trust income, ensuring compliance with tax obligations while protecting beneficiary rights. This ruling is pivotal for tax practitioners and trustees in navigating the complexities of income tax assessments related to trusts.... |
1987 SLD 1265, 1987 PLC 605 | Constitutional Petition No. 4 of 1981 , decided on 08.03.1984 | This case involves a constitutional petition filed by Souvenir Tobacco Co. Ltd. against the orders of the Sind Labour Court regarding the dismissal of an employee. The court addressed various legal principles, including the discretionary nature of constitutional jurisdiction and the importance of raising jurisdictional objections at the appropriate time. The case highlights the significance of procedural fairness in labor disputes and the obligations of employers to substantiate their claims in dismissal cases. It underscores the role of the Labour Court in reviewing dismissals to ensure they align with legal standards, providing a vital check against potential abuses by employers. This case is pivotal in understanding labor rights, procedural justice, and the boundaries of judicial review in employment matters.... |
1992 SLD 545, 1992 SCMR 489 | Criminal Appeal No.8-K of 1989 , decided on 05.11.1991 | This Supreme Court case involves a criminal appeal against an acquittal in a murder trial. The accused were initially acquitted by a trial court, but the High Court of Sindh overturned this decision, leading to an appeal by the accused. The case highlights key legal principles regarding the presumption of innocence, the need for corroborative evidence, and the careful evaluation of witness credibility. The Supreme Court reaffirmed that in acquittal appeals, a court should not lightly interfere with the findings of the trial court unless substantial evidence suggests otherwise. This case emphasizes the significance of meticulous evidence appraisal, especially in cases involving serious charges like murder. The court's decision reflects ongoing legal discourse on the balance between justice and the rights of the accused. Keywords: Supreme Court, acquittal appeal, murder trial, witness credibility, corroborative evidence, legal principles.... |
2014 SLD 315, 2014 PLC 1207 | Writ Petition No. 22836 of 2013 , decided on 14.02.2014 | In the case of Writ Petition No. 22836 of 2013, the Lahore High Court addressed a constitutional petition concerning the apprehension of disturbance of seniority filed by Syed Amjad Ali Shah against the Managing Director of PTV Corporation and 40 others. The petitioner contended that the promotion of other respondents would adversely affect his seniority. The court, presided by Justice Ayesha A. Malik, highlighted that the petition was based on speculation rather than a substantive claim, as no seniority list had been established. The court reiterated that the grievances raised were premature, advising the petitioner to seek remedies if his seniority was impacted in the future. Ultimately, the court dismissed the petition, reinforcing the obligation of the respondents to adhere to prior judgments of the Supreme Court and Islamabad High Court. This ruling emphasizes the importance of established protocols regarding promotions and seniority in employment, particularly within state corpor... |
1953 SLD 24, 1953 PLD 400 | Second Appeal No. 100 of 1951 , decided on 01.05.1953 | In this landmark case decided by the Lahore High Court, the interpretation of contractual obligations under the Contract Act of 1872 was scrutinized. The case revolved around a contract between the Cantonment Board, Sialkot, and Sheikh Nazir Ahmad for the removal of rubbish, where the number of lorries provided became the crux of the dispute. The court reinforced the importance of clear language in contracts, emphasizing that the intention of the parties should be apparent from the document itself. The decision highlighted that compensation for breach of contract does not necessarily require proof of actual damages, aligning with Section 74 of the Contract Act. The ruling also addressed the void clause that restricted the defendant's ability to challenge the Executive Officer's interpretations, marking a significant precedent in contract law. This case serves as an essential reference for understanding contractual rights and obligations, particularly regarding compensation claims in th... |
2023 SLD 1516 | ... | |
2015 SLD 1098, 2015 PLJ 314 | W.P. No. 30656 of 2013 etc. , decided on 18.04.2014 | In the case of W.P. No. 30656 of 2013, various cricket clubs challenged the decisions of the Scrutiny Committee of the Pakistan Cricket Board (PCB) declaring them 'inactive'. The Lahore High Court, presided over by Justice Ayesha A. Malik, examined the procedural validity of the scrutiny process and the rights of the petitioners under the PCB Constitution. The court noted that the petitioners had not followed the necessary appeals process and had filed their petitions without proper authorization from their respective clubs. The decision highlighted the importance of adhering to the established guidelines for cricket club eligibility and the significance of utilizing internal remedies provided by the PCB before resorting to judicial intervention. The ruling emphasized the need for clubs to substantiate their claims against the scrutiny outcomes and affirmed the legitimacy of the PCB's scrutiny process. This case underscores the critical intersection of sports governance and legal frame... |
2021 SLD 2685, 2021 SCMR 144 | Civil Appeal No. 681 of 2020 , decided on 26.11.2020 | The case revolves around the termination of Zahoor Ahmed Mengal, an employee of the National Bank of Pakistan, due to his prolonged absence from duty. The Supreme Court examined the circumstances surrounding his absence, which he attributed to threats related to a tribal feud. However, the court found no evidence to support these claims and determined that the bank had followed proper protocol by issuing multiple notices for him to return to work. The court ruled that the absence was unauthorized, and therefore, the termination was valid under the Revised Leave Rules, 1980. This decision emphasizes the importance of employee accountability and the requirement for evidence when claiming justifiable absences from work.... |
2003 SLD 834, 2003 SCMR 207 | Civil Petition for Leave to Appeal No. 352-K of 20 , decided on 27.06.2002 | This case revolves around the legal principles of natural justice and the procedural requirements for dismissing a civil servant. Shafqat Mehmood was dismissed from his position as a police officer based on allegations stemming from a criminal case, despite being acquitted by the trial court. The Supreme Court of Pakistan emphasized that any disciplinary action must be supported by a proper inquiry, where the accused must be given a chance to defend themselves. The ruling reinforces the importance of due process and fair treatment in administrative actions against public servants. Keywords: natural justice, civil servant dismissal, proper inquiry, due process, Supreme Court of Pakistan.... |
2005 SLD 3888, 2005 PLJ 155 | C.P. No. D-390 of 1988 , decided on 20.07.2004 | This case revolves around a constitutional petition filed by Mustafa Lakhani challenging the cancellation of a plot allotment by the Pakistan Defence Officers Housing Authority. The High Court examined the legality of the allotment made in 1978 and found it to be fraudulent and illegal. The Managing Committee's purported meeting on 13.4.1976, which allegedly approved the allotment, was found to have never taken place, rendering the allotment invalid. The court highlighted the principle that no rights can be derived from an illegal order, leading to the dismissal of the petition. The case underscores the importance of lawful authority in property allotments and the implications of fraudulent actions within housing authorities.... |
1985 SLD 217, 1985 PTD 250 | Reference Applications Nos. 159 to 164 of 1980-81 , decided on 23.08.1984 | This case revolves around the Income Tax Appellate Tribunal's handling of reference applications for assessment years 1973-74 to 1978-79. The core issue was the limitation period for filing reference applications following the repeal of the Income Tax Act, 1922, and the implementation of the Income Tax Ordinance, 1979. The Tribunal clarified that any proceedings pending at the time of the Ordinance's commencement were to continue under the provisions of the repealed Act, thereby upholding the principle of legal continuity. The Tribunal's ruling serves as a crucial reminder for tax practitioners regarding the importance of understanding procedural timelines and the implications of legislative changes on ongoing legal matters. The decision underscores the necessity for tax professionals to remain vigilant regarding filing deadlines and the importance of seeking timely extensions or permissions when necessary. In summary, this case reinforces the critical nature of compliance with statuto... |
2010 SLD 1856, (2010) 323 ITR 498 | IT APPEAL No. 12 OF 1999 , decided on 30.11.2009 | The case revolves around the Income Tax Act, 1961, specifically dealing with the interpretations of sections 37(1) and 260A concerning business expenditure and the allowances of various payments made by the assessee. The core issue was whether the commission paid to directors of the company and royalty payments for the use of a trade mark were allowable expenses. The Madhya Pradesh High Court upheld the decision of the Income-tax Appellate Tribunal, which had earlier ruled in favor of the assessee, allowing these payments as deductible expenses. The ruling emphasized the importance of the nature of the payments in relation to the business operations, highlighting that legitimate business expenditures should not be disallowed without substantial evidence. This case is significant for businesses looking to understand the nuances of allowable expenditures under the Income Tax Act, particularly in contexts involving payments to company directors and for the use of intellectual property. It... |
2023 SLD 2183, 2023 MLD 1859 | Writ Petition No. 2312 of 2021/BWP , decided on 01.04.2021 | This case revolves around the constitutional petition filed by Sumama Noor Mazhar against the Pakistan Medical Commission regarding her admission to the BDS program. The Lahore High Court examined the legality of the commission's refusal to admit her based on her failure to qualify for the MBBS program and her lack of prior application for the BDS program. The court upheld the regulations that govern admissions to medical colleges, particularly focusing on Regulation 19-D, which restricts admissions to students who have applied for specific programs. The ruling reinforces the principles of meritocracy in educational admissions and highlights the judiciary's limited role in interfering with executive decisions aimed at upholding transparent and fair admission processes. This case is significant for students navigating the complexities of medical education admissions in Pakistan and underscores the importance of adhering to established regulations. Keywords: medical college admissions, c... |
1991 SLD 2015, 1991 PLC 1146 | Appeal No. 15 of 1990 , decided on 19.11.1990 | In the case of Noor Nabi Pathan vs. Government of Sindh, the Service Tribunal addressed the appeal concerning the seniority list of Assistant Excise and Taxation Officers. The appellant, who had been reinstated after a period of absence due to a military conviction, contested the exclusion of certain junior officers from the seniority list. The Tribunal ruled that since the appellant's seniority was not negatively impacted by the list, he could not challenge it based on the omission of others. This case underscores the importance of maintaining the integrity of seniority lists in civil service and the legal standards governing promotions and seniority. Key terms include civil service, seniority list, promotion, and Sindh Service Tribunals Act. The decision reinforces the principle that only those adversely affected by administrative decisions have standing to appeal. The ruling highlights procedural aspects of civil service law and the significance of documented promotions and seniorit... |
1982 SLD 101, 1982 PLD 680 | I. T, C. No. 55 of 1971 , decided on 10.02.1982 | This case revolves around the Income Tax Act, 1922, specifically focusing on section 24 provisions regarding the set-off of losses. The Sindh High Court examined whether losses from a banking business could be offset against income from securities and dividends. The ruling emphasized the importance of recognizing trading assets in tax assessments. By allowing the set-off, the court reinforced taxpayer rights and clarified how trading assets are treated under the law. This case is significant for tax professionals and businesses engaging in banking and financial activities, as it provides a clear precedent on how losses can be utilized in tax calculations. The decision is likely to influence future assessments and interpretations of the Income Tax Act, making it a pivotal point of reference for similar cases in the financial sector.... |
1989 SLD 2478, 1989 PLC 912 | FD-498 of 1985 , decided on 30.11.1985 | This case revolves around the Labour Appellate Tribunal's decision regarding the withdrawal of a grievance petition under the Industrial Relations Ordinance. The Labour Court had allowed the withdrawal without a proper application, which raised jurisdictional concerns. The case highlights the importance of proper legal representation and the procedural requirements for withdrawing petitions. The decision emphasizes that the presence of a lawyer does not negate the need for the petitioner's consent, especially when the petitioner is unable to appear due to incarceration. This case serves as a crucial reference for understanding the legal framework surrounding grievance petitions in the context of labor law. Keywords include 'Labour Appellate Tribunal', 'Industrial Relations Ordinance', 'grievance petition', 'jurisdiction', and 'legal representation'.... |
2018 SLD 82, 2018 SCMR 24 | C.A. No. 73-P of 2010 , decided on 13.01.2016 | The case revolves around the legal complexities of mortgage rights and the distribution of sale proceeds from mortgaged assets. The Supreme Court of Pakistan addressed the conflict between the Industrial Development Bank of Pakistan (IDBP) and United Bank Limited (UBL) regarding the distribution of funds from an auction of assets that were subject to multiple mortgages. The Court highlighted that while both banks had valid decrees against the debtor, the principle of 'first in time, first in right' applies. The ruling underscored the importance of satisfying the first charge before any distribution of proceeds could be made to subsequent charge holders. This case is significant for financial institutions, creditors, and legal practitioners as it clarifies the enforcement of mortgage rights and the hierarchy of claims in bankruptcy and financial recovery scenarios. The decision serves as a critical reference point for similar cases in the future, emphasizing the necessity for clear agre... |
1983 SLD 987 = (1983) 142 ITR 624 | IT REFERENCE Nos. 340 TO 344 OF 1969 , decided on 24.05.1982 | This case revolves around the assessment of losses incurred by Bharat Luxmi Co. Ltd., a dealer in shares, in transactions involving the acquisition and sale of shares in India Jute Co. Ltd. The key issue was whether the losses claimed were genuine business losses or capital losses. The Income Tax Officer (ITO) disallowed the losses, asserting that the shares were purchased as part of a scheme to help a close relative of a director acquire a controlling interest in another company. However, the Tribunal found that the shares were bought and sold at market prices and that the transactions were carried out in the ordinary course of business. The Tribunal's decision to allow the losses was based on a thorough examination of the facts and adherence to relevant legal principles. The court ultimately upheld the Tribunal's findings, allowing the losses to be carried forward for tax purposes. This case highlights the importance of substantiating claims of business losses and the need for transp... |
2009 SLD 1733, 2009 SCMR 886 | Civil Petition No.618-K of 2007 , decided on 10.10.2008 | In the case of Civil Petition No.618-K of 2007, the Supreme Court of Pakistan addressed a dispute between a landlord and a tenant regarding the non-payment of enhanced rent. The tenant, a bank, had been renting premises from the landlord at a rate of Rs. 11,000 per month. Upon the lease's expiration, the tenant expressed willingness to pay an increased rent of Rs. 25,000 but was met with the landlord's refusal to formalize a new agreement. The landlord subsequently filed for the tenant's ejectment, claiming default in payment. The Rent Controller and Appellate Authority dismissed the ejectment petition, establishing that the landlord's withdrawal of rent at the old rate indicated a waiver of the right to claim enhanced rent. The Supreme Court upheld this reasoning, reiterating the necessity of a valid contract and the implications of the landlord's actions. This case highlights critical aspects of tenancy law, contract formation, and the importance of clear communication between landlo... |
1990 SLD 666, 1990 SCMR 522 | Civil Petition No. 197-R of 1989 , decided on 03.06.1989 | In the case of Civil Petition No. 197-R of 1989, the Supreme Court of Pakistan addressed issues surrounding an application for an ad interim injunction related to a declaratory suit. The trial court initially dismissed the application, citing the petitioner's failure to establish a prima facie case and no possibility of irreparable loss. This dismissal was contested in an appeal, which the Additional District Judge allowed. However, the Lahore High Court later restored the trial court's decision, leading to the petitioner's request for leave to appeal. The Supreme Court found no merit in the petition, affirming the trial court's thorough consideration of all relevant facts and legal principles. The case highlights the importance of establishing a prima facie case in injunction applications and the procedural fairness expected in appellate reviews. Keywords: ad interim injunction, declaratory suit, prima facie case, irreparable loss, Supreme Court of Pakistan, legal principles.... |
1998 SLD 1352, 1998 PLC 419 | Writ Petition No. 7480 of 1997 , decided on 12.12.1997 | In the case of Dr. Abdul Rahman Chaudhry v. Government of Punjab, the Lahore High Court deliberated on the legality of a retirement notification affecting the petitioner's position as Chairman of the Punjab Textbook Board. The petitioner argued that his role was secure due to the tenure nature of the position as outlined in the West Pakistan Textbook Board Ordinance of 1962. This legal dispute hinged on interpretations of relevant laws, including the Punjab Textbook Board Employees Service Regulations of 1981 and constitutional provisions. The court ultimately ruled that the petitioner’s retirement indeed nullified his position as Chairman, as the appointment was not a formal tenure but rather a transfer subject to the conditions of the government service regulations. The ruling emphasized the rights of the government to recall civil servants from their posts prior to the completion of their tenure, thereby reinforcing the authority of administrative decisions within government structu... |
1982 SLD 711, 1982 PLD 187 | Civil Appeal No. 199 of 1970 , decided on 03.02.1982 | In the case of Civil Appeal No. 199 of 1970, the Supreme Court of Pakistan addressed significant legal issues surrounding property rights, co-ownership, and limitations in filing appeals. The case revolved around the dispute between the plaintiffs, who claimed co-ownership of land, and the defendants, who had sanctioned a mutation that excluded the plaintiffs from ownership records. The Supreme Court's decision underscored the importance of timely applications for certification to appeal and clarified the applicable limitations. The court ruled that the acknowledgment of co-ownership by the original owner, despite adverse entries in official records, upheld the plaintiffs' rights. This case highlights the complexities of property law and the critical nature of legal documentation in establishing ownership. It serves as a pivotal reference for similar future disputes, emphasizing the necessity for clear legal agreements and adherence to procedural timelines in property litigation.... |
2021 SLD 1624, 2021 PTD 1508 | S.T.A. No. 1155/LB of 2019 , decided on 29.01.2020 | This case revolves around the Sales Tax Act, 1990, specifically addressing the limitations on tax assessments. The appellant, a registered person, challenged a tax liability imposed due to adjustments against invoices from a supplier who was blacklisted and a non-filer. The Appellate Tribunal ruled that the show-cause notice was issued after the five-year limitation period, rendering it invalid. The decision highlighted the principle that once the limitation period has lapsed, the taxpayer acquires a vested right against assessment recovery. The Tribunal's ruling set a precedent for future cases regarding timely action in tax assessments, reinforcing the legal obligation to adhere to statutory limitations. The significance of this case lies in its emphasis on taxpayer rights and the enforcement of legal timelines, which are crucial for the integrity of the taxation process in Pakistan.... |
1980 SLD 603, 1980 PLD 195 | Criminal Appeal No. 127 of 1977 , decided on 19.09.1979 | In the case of Muhammad Ali vs. The State, the Lahore High Court addressed the jurisdiction of the Drug Court under the Drugs Act, 1976, regarding offences committed under the repealed Drugs Act, 1940. The appellant, Muhammad Ali, was convicted by the Drug Court for selling a sub-standard drug. However, the court found that the complaint was lodged after the repeal of the 1940 Act and that the new Act did not have retrospective effect. This decision highlights critical aspects of jurisdiction in criminal proceedings and the implications of legislative changes on ongoing cases. It underscores the principle that existing rights and liabilities under repealed laws must be protected, aligning with the General Clauses Act. The ruling serves as a precedent for future cases involving jurisdiction and the applicability of new laws to past actions.... |
2006 SLD 255 = 2006 CLC 415 | Execution Nos.55 of 1997, 50 of 1985, 20 of 1991, , decided on 09.08.2005 | In the case concerning the distribution of sale proceeds from the execution of a mortgage decree, the Sindh High Court addressed the complexities surrounding the allocation of funds among various claimants. The court emphasized the importance of adhering to the Civil Procedure Code, particularly Section 73, which outlines how proceeds from execution sales should be distributed among multiple decree-holders. The ruling also highlighted that government dues and statutory claims, such as those from the Karachi Port Trust, take precedence over the claims of secured creditors. This decision underscores the necessity for creditors to understand their rights and the legal framework governing the distribution of sale proceeds in execution cases. The court's decision serves as a critical reference point for future cases involving competing claims on execution sales, particularly in the context of mortgage and property law. This case is a significant reminder of the legal principles that govern ... |
2007 SLD 1535, 2007 SCMR 1953 | Criminal Petitions Nos.194 and 195/L of 2007 , decided on 05.09.2007 | In this case, the Supreme Court of Pakistan dealt with two criminal petitions concerning the possession of immovable property. The Court evaluated the principles of evidence appraisal and the responsibilities of the Magistrate under the Criminal Procedure Code. The Court emphasized the weight of concurrent findings of fact and the necessity for direct evidence in possession disputes. The decision highlighted the legal standards for interfering with lower court findings and reaffirmed the importance of proper legal procedures in such matters. This case serves as a significant reference for property disputes and evidentiary standards in Pakistan's legal landscape, particularly under the Constitution of Pakistan and the Criminal Procedure Code.... |
2016 SLD 1599, 2016 PLJ 332 | Crl. A. No. 2410 of 2010 , decided on 26.02.2015 | In the case of Zafar Hayat, the Lahore High Court addressed serious charges of murder and attempted murder under the Pakistan Penal Code and the Anti-Terrorism Act. The court meticulously examined the evidence presented, including eyewitness accounts and medical reports, leading to a conviction for the murder of Mst. Gulnaz. The decision emphasized the necessity of proving guilt beyond a reasonable doubt, highlighting the role of the prosecution in ensuring justice. The court also distinguished between the laws of Qisas and Ta'zir, asserting that a partial compromise by some heirs does not absolve the accused of responsibility in cases categorized under Ta'zir. This ruling reinforces the importance of thorough legal processes in criminal cases, particularly those involving violent crimes. The judgment serves as a critical reference for understanding the application of laws concerning murder and related defenses in Pakistan.... |
2006 SLD 2563, 2006 SCMR 876 | Civil Petition No.115-L of 2000 , decided on 20.03.2003 | In the landmark case of IFTIKHAR MUBEEN ARSHEE vs DEPUTY COMMISSIONER/CHAIRMAN, BOARD OF GOVERNORS, KASUR PUBLIC SCHOOL, the Supreme Court of Pakistan addressed critical issues surrounding the employment status of individuals working for non-statutory bodies. The case arose from the termination of a teacher at Kasur Public School, which was registered under the Societies Registration Act, 1860. The petitioner challenged his dismissal, arguing that the Deputy Commissioner’s role as Ex-Officio Chairman implicated the school in governmental oversight. However, the Court clarified that the lack of statutory service rules for employees of the school precluded the applicability of constitutional protections typically afforded to government employees. This case is pivotal for understanding the legal boundaries of employment within non-governmental institutions and highlights the distinctions between statutory and non-statutory bodies in Pakistan's legal landscape.... |
2022 SLD 6477 | CP No.4963 & 5021 of 2018 | The case concerns the appeals made to the Supreme Court of Pakistan against the judgments of the Islamabad High Court, dated 04.10.2018. It involves significant parties including the Chief Executive Officer of PEPCO and WAPDA, with various respondents including Sajeeda Begum and Gui Farah Jaan. The hearing took place on May 17, 2022, with prominent judges presiding over the case. The legal representatives include multiple advocates and attorneys representing both sides. The case touches on issues relevant to public utility companies and their operational mandates. The outcome of this case could set a precedent in the legal landscape concerning utility providers' responsibilities and consumer rights.... |
2019 SLD 2781, 2019 LHC 5094, (2020) 121 TAX 47 | W.P. No. 21245/2014 , decided on 24.10.2019 | In the case of Nishat Mills Limited vs. Federation of Pakistan, the Lahore High Court examined the legality of certain provisions in the Sales Tax Act, 1990, specifically Sections 8(1)(h) and (i), which restrict input tax adjustments for goods not directly linked to taxable supplies. The petitioners argued that these sections were ultra vires the Constitution of Pakistan, asserting their right to input tax adjustment as registered taxpayers. The court analyzed the relationship between the goods and the taxable activities of the petitioners, concluding that the items in question were not part of the supply chain and thus did not qualify for tax adjustments. This ruling has significant implications for businesses regarding tax compliance and the interpretation of tax laws, emphasizing the importance of maintaining a clear nexus between goods and taxable supplies to ensure eligibility for input tax credits. The judgment serves as a critical reference point for future cases involving tax d... |
2012 SLD 971, 2012 CLD 582 | C.O. No.47 of 2010 , decided on 27.01.2011 | In the landmark case of C.O. No.47 of 2010, the Lahore High Court adjudicated the demerger of Dawood Hercules Chemicals Limited into separate entities, specifically focusing on the transfer of its fertilizer business to a wholly-owned subsidiary, DH Fertilizers Limited. The case revolved around the approval of a Scheme of Arrangement under the Companies Ordinance, 1984, particularly Section 284, which governs such corporate restructuring. The court noted that the scheme had overwhelming support from shareholders, with a 99.99% approval rate, and was free from objections from key stakeholders such as the Securities Exchange Commission of Pakistan and the Federal Board of Revenue. The objector's claims regarding share ownership were ruled out as irrelevant, affirming the validity of the scheme and its compliance with statutory requirements. This decision underscores the importance of shareholder consensus and regulatory compliance in corporate restructuring processes, setting a precedent... |
1983 SLD 489, 1983 SCMR 1289 | Civil Appeal No. 270 of 1976 , decided on 24.04.1983 | This case revolves around the appeal regarding the transfer of a property located at House No. SI 115 S 8, Nurbada Street, Kacha Nisbet Road, Lahore. The primary contention was whether the house, which was deemed a 'compact residential unit' and 'indivisible', could be divided between the parties involved. The Supreme Court's decision underscored the importance of raising all pertinent issues in a timely manner during litigation. The court emphasized that the issue of divisibility was not raised adequately during earlier proceedings, which ultimately led to the dismissal of the appeal. The ruling is significant in understanding property rights and the procedural requirements in legal disputes over property ownership.... |
1976 SLD 275 = (1976) 102 ITR 138 | W.A. Nos. 167 to 170 of 1972 , decided on 14.03.1975 | In the case of W.A. Nos. 167 to 170 of 1972, the Madras High Court addressed the issue of income tax exemptions for charitable trusts under the Income-tax Act, 1961. The case revolved around the M.C.T. Trust, which had invested its income in a fixed deposit with the Madras Industrial Investment Corporation (M.I.I.C.). The Income Tax Officer denied the exemption claiming that the trust failed to invest within the four-month time limit specified in Form No. 10. The court found that the time limit imposed was ultra vires, as the legislature had not delegated such authority to impose additional time constraints. The ruling reinforced the notion that exemptions for charitable organizations should be upheld to encourage philanthropic activities, emphasizing the need for clarity in legislative provisions. This case highlights the ongoing discussions around tax exemptions for trusts and the legal interpretations that guide the enforcement of such provisions.... |
2015 SLD 171, 2015 SCMR 615 | Civil Appeal No.83 of 2011 , decided on 08.01.2015 | This case revolves around the interpretation of the Punjab Pre-emption Act, 1991, focusing on the validity of a cancellation of power-of-attorney and the implications for third parties. The Supreme Court of Pakistan ruled on the appeal of Raja Muhammad Arshad against Raja Rabnawaz, emphasizing the importance of proper notice regarding the cancellation of power-of-attorney in real estate transactions. The court found that the absence of a registered cancellation left the pre-emptor without knowledge of the change in authority, thereby upholding the original decree based on the compromise reached in the appellate court. This case highlights critical issues in property law, specifically under the Punjab Pre-emption Act, and offers insights into the procedural requirements within the Civil Procedure Code, particularly regarding the necessary parties in fraud allegations. Keywords: Punjab Pre-emption Act, power-of-attorney, agency law, Supreme Court of Pakistan, Civil Procedure Code.... |
2024 SLD 2592, 2024 YLR 811 | Special Criminal Anti-Terrorism Appeals Nos. 82, 8 , decided on 01.12.2020 | In the case of Sohail Ahmed Siddiqui vs The STATE, the Sindh High Court addressed serious allegations of murder and terrorism under the Anti-Terrorism Act. The appellant challenged his conviction based on numerous procedural and evidentiary flaws in the prosecution's case. The court meticulously analyzed the evidence, noting inconsistencies in witness testimonies, particularly regarding the recovery of gun evidence and the credibility of the investigation. The decision reinforced the legal standard that any reasonable doubt must benefit the accused, leading to Siddiqui's acquittal. This ruling highlights critical issues in the judicial process, including the importance of reliable evidence and the role of law enforcement in ensuring a fair trial. This case serves as a significant reference point for future cases involving similar allegations of violent crimes. Relevant case law was cited to support the decision, emphasizing the necessity for rigorous scrutiny of evidence in criminal tr... |
2008 SLD 381, 2008 CLD 465 | C.O. No.3/L of 2006 , decided on 26.02.2008 | In the case of Joint Registrar of Companies vs. Sh. Fazal Rehman & Sons Ltd., the Lahore High Court addressed the issue of winding up a company under the Companies Ordinance, 1984. The court examined whether the company had truly suspended its business operations for over ten years, which was the basis of the petition. The court concluded that despite financial losses, the company was actively engaging in business activities, including significant investments and ongoing construction projects. The court defined 'suspend' as a complete cessation of business activity and ruled that the mere existence of losses did not justify a winding up order. This case underlines the legal principles governing corporate operations, emphasizing the necessity for demonstrable business activities and the potential for profitability in determining the status of a company. Keywords such as 'winding up petition', 'Companies Ordinance', 'business suspension', and 'corporate revival' are essential for underst... |
2006 SLD 2604, 2006 SCMR 1005 | Civil Appeals No.1781 and 1782 of 2001 , decided on 11.10.2005 | This case revolves around the legal complexities of misconduct and criminal charges against a civil servant, Asif Ali, who faced allegations of financial irregularities during his tenure at the National Savings Centre. The Supreme Court of Pakistan examined whether the Federal Service Tribunal's decision to reinstate Ali, based on his acquittal from criminal charges, was justified. The court highlighted that the definitions and standards of evidence for misconduct in government service differ significantly from those applied in criminal proceedings. This distinction is crucial in understanding the implications of departmental sanctions versus criminal acquittals. The court ultimately ruled that the Tribunal erred in its judgment, leading to the reinstatement of the original dismissal order against Ali, thereby reinforcing the integrity of public service misconduct investigations. The case underscores the importance of clear legal definitions and the proper application of laws governing... |
2012 SLD 886, 2012 YLR 494 | Criminal Appeal No. 61 of 2011 , decided on 13.09.2011 | In the case of Azmat Khan vs. The State, the Peshawar High Court examined the evidence surrounding a conviction for narcotics possession under the Control of Narcotics Substances Act, 1997. The appellant was accused of possessing 1100 grams of charas. The court scrutinized the procedures followed during the raid, noting that the police did not involve local witnesses, which raised doubts about the legitimacy of the evidence. Furthermore, the evidence regarding the sealing of the narcotics was found to be inadequate, as the charas was not sealed at the time of recovery and was instead sealed later, leading to questions about its integrity. The case highlighted issues related to the procedural conduct of law enforcement and the rights of defendants in drug-related cases. The court ultimately ruled in favor of the accused, reinforcing the principle that in criminal law, the benefit of doubt must be afforded to the accused. This case underscores the judicial system's role in safeguarding r... |
1997 SLD 616, 1997 CLC 379 | Suit No. 1085 and Civil Miscellaneous No. 4399 of , decided on 03.11.1996 | This case revolves around the amendment of a plaint under the Civil Procedure Code. The plaintiff, Pakistan Railways, sought permission to amend their plaint without notifying the defendants, arguing that the suit was unregistered and no summons had been issued. The Sindh High Court, presided over by Justice Rasheed Ahmed Razvi, granted the application on the basis that no prejudice would result from hearing the application without notice to the defendants. The court mandated the plaintiff to file the amended plaint within two weeks and to address any issues related to limitation thereafter. This ruling emphasizes the flexibility in civil procedure regarding plaint amendments, particularly in circumstances where no formal registration has occurred, highlighting the court's willingness to accommodate procedural amendments to ensure justice is served.... |
1985 SLD 1701, 1985 PLC 244 | R. Y. Khan 134 of 1984 , decided on 22.05.1984 | In the case of R. Y. Khan 134 of 1984, the Labour Appellate Tribunal of Punjab examined the appeal filed by Lever Brothers (Pakistan) Ltd. against the decision of Punjab Labour Court No. 8. The primary issue revolved around the entitlement of Muhammad Amin to benefits under a settlement signed between the management and the C.B.A. Union, which stipulated that only employees in service at the time of signing would be eligible for benefits. The tribunal concluded that Muhammad Amin's resignation, accepted before the settlement was executed, rendered him ineligible for the benefits. The decision clarified key legal principles regarding the effectiveness of resignation and the binding nature of settlements under the Industrial Relations Ordinance. This case is significant for its interpretation of workers' rights in relation to settlements and resignation procedures, making it relevant for ongoing discussions on labor law and employee rights.... |
1989 SLD 253, 1989 MLD 1821 | D-350 of 1987 , decided on 18.01.1989 | This case revolves around the interpretation of the Central Excise and Salt Act, (I of 1944) regarding the assessment of sales tax on television sets manufactured by Messrs S.N.H. Industries Ltd. The Sindh High Court ruled in favor of the petitioner, stating that the sales tax should have been calculated on the basis of Section 2(16)(ii) rather than Section 2(16)(i). The court highlighted that the relevant Circular No.2 of 1982 had established the guidelines for tax assessment, and any deviation from these guidelines rendered the tax demand illegal. The case underscores the importance of adhering to statutory provisions and administrative directives in tax assessments, particularly in the manufacturing sector. The ruling provides clarity on the applicability of sales tax regulations and the exemptions available under specific conditions, contributing significantly to legal precedents in fiscal matters in Pakistan. Keywords: Central Excise, Sales Tax, Sindh High Court, Tax Assessment, L... |
2002 SLD 2920, (2002) 258 ITR 657 | This case revolves around the registration of a firm under Section 184 of the Income-tax Act, 1961, prior to April 1, 1993. The Rajasthan High Court examined the legality of the Tribunal's decision to grant registration to the assessee-firm, which had filed its return as an Unregistered Firm (URF). The court acknowledged the complexities involved in such cases, particularly regarding compliance with the Income-tax Act. The arguments presented by both parties highlighted the nuances of tax law and the significance of factual determinations in legal proceedings. Lawyers representing both sides provided references to prior case law to substantiate their claims, illustrating the intricate relationship between case law and statutory provisions. The court's decision to admit the appeal indicates a willingness to clarify the legal standards applicable to firm registrations, which is a critical aspect for businesses operating within the tax framework. This case underscores the importance of un... | |
2007 SLD 3046, 2007 PLJ 229 | Crl. Bail Appl. No. 596 of 2006 , decided on 30.08.2006 | The case revolves around the bail application of Sayed Ghulam Mustafa, who was charged under the Control of Narcotic Substances Act. The court critically examined the evidence presented, highlighting the lack of credible witnesses and the reliance on police testimony that was contradicted by superior officers. The judges stressed the importance of fair investigations and cautioned against the misuse of police authority, which often leads to wrongful accusations and prolonged trials. The ruling serves as a reminder of the legal protections against double jeopardy and the necessity of substantial evidence in criminal proceedings. This case emphasizes the need for reform in policing practices and judicial oversight to ensure justice is served without prejudice, making it relevant in discussions about criminal law and human rights.... |
2015 SLD 758, 2015 YLR 998 | Writ Petitions Nos. 1337 of 2001, 2209 of 2008, 21 , decided on 21.01.2015 | This case involves multiple writ petitions challenging the enforcement of regulations by the Capital Development Authority (CDA) regarding the non-conforming use of residential properties for commercial purposes in Islamabad. The petitioners argued that they were unfairly targeted while other similar establishments were allowed to operate without interference. The Islamabad High Court reviewed the relevant laws, including the Capital Development Authority Ordinance, 1960, and the Constitution of Pakistan, particularly Articles related to discrimination and the right to conduct lawful business. The court concluded that the CDA's regulations were valid and necessary to preserve the residential nature of specific areas and to prevent the disruption of civic order. The ruling emphasizes the importance of adhering to zoning laws to maintain the planned development of the capital city. The decision highlights the balance between individual business rights and community interests, reinforcing... |
1995 SLD 1229 = 1995 CLC 1931 | Regular First Appeal No. 20 of 1994 , decided on 09.07.1995 | In the case of Regular First Appeal No. 20 of 1994, the Lahore High Court addressed the issue of court-fee refund upon the withdrawal of an appeal. The petitioner, Jam Ghulam Mustafa, sought a refund after his appeal was admitted for regular hearing and subsequently withdrawn. The court considered the implications of the Court Fees Act, 1870, and the Constitution of Pakistan, which mandates inexpensive and expeditious justice. The ruling underscored the importance of not penalizing parties for seeking justice and emphasized the State's obligation to facilitate access to justice without undue financial burdens. The decision aligns with previous cases that advocate for justice accessibility, highlighting the court's commitment to social justice principles.... |
2023 SLD 567 = 2023 SCMR 572 | Civil Appeal No. 801 of 2021 , decided on 14.12.2022 | In the case of Civil Appeal No. 801 of 2021, the Supreme Court of Pakistan examined a dispute regarding the ownership of a two-marla house purchased in 1973. The case involved allegations of a benami transaction where the appellants claimed that Imam-ud-Din was the real owner, while the sale-deed was in the name of Sakina Bibi. The court reviewed the relationships between the parties, the evidence presented, and the legal principles governing benami transactions. The court found that the appellants did not meet the burden of proof required to overturn the presumption that the sale-deed reflected the true ownership. The decision highlights key elements in property disputes, including the necessity of clear evidence, the importance of familial relationships in ownership claims, and the court's reluctance to base decisions on mere suspicion. This case serves as a significant reference for future benami transaction cases, emphasizing the stringent evidentiary requirements involved.... |
2014 SLD 2111 = 2014 CLD 873 | Civil Petition No.304 of 2012 , decided on 11.02.2014 | In the case of Muhammad Nadeem Anwar vs. Syed Hasnain Ibrahim Kazmi, the Supreme Court of Pakistan addressed the principle of double jeopardy in the context of overlapping legal statutes. The petitioner, Muhammad Nadeem Anwar, sought to challenge his conviction under the National Accountability Ordinance after being accused of similar offences under the Companies Ordinance. The court ruled that both laws provided for distinct offences, and prosecuting the petitioner under both did not violate his constitutional rights. This decision underscores the importance of understanding the nuances of legal definitions and the application of different statutes in financial misconduct cases, particularly in corporate governance and accountability. The ruling emphasizes that the same facts can lead to multiple legal actions without constituting double jeopardy, which is a critical aspect for legal practitioners and advocates in navigating complex corporate litigation. This case serves as a signific... |
1973 SLD 200, 1973 SCMR 608 | K-36 of 1972 , decided on 28.08.1973 | In the case of Shahmir vs Mumtaz and Others, the Supreme Court of Pakistan dealt with a criminal petition regarding the alleged attempted murder of Shahmir by the respondents. The trial court had convicted the respondents under various sections of the Penal Code, but upon appeal, the High Court acquitted them, citing doubts about the prosecution's case. The Supreme Court upheld the High Court's decision, emphasizing the importance of credible evidence in criminal cases. The court found that the witnesses were not reliable, and the medical evidence contradicted the claims made by the prosecution. This case highlights the challenges faced in criminal litigation, particularly concerning witness reliability and the burden of proof. Keywords such as 'criminal law', 'attempted murder', 'Supreme Court of Pakistan', and 'high court acquittal' are pertinent in understanding the legal landscape surrounding this case.... |
1985 SLD 1882, 1985 PLC 482 | Appeals Nos. 8 and 9 of 1984 , decided on 28.08.1984 | The case revolves around the appeals made by Faqir Muhammad Dahar and Baldev Mathrani against the Chief Secretary, Government of Sind, concerning their claims for notional promotion and salary fixation based on the promotions of their juniors. The Tribunal, led by Chairman Mushtak Ali Kazi, examined the jurisdiction of the Service Tribunal under the Sind Service Tribunals Act, 1973. It was concluded that the Tribunal could not entertain claims for notional promotion, as the matters fell outside its jurisdiction. The appellants argued that they deserved promotions backdated to when their juniors were elevated to Grade-18. However, the ruling clarified that the fixation of pay as a result of pro forma promotion cannot occur before the actual promotion is granted. This case underscores the importance of understanding the legal boundaries within which service tribunals operate, particularly regarding seniority and pay fixation in the civil service. The decision serves as a reference point ... |
2022 SLD 1211, 2022 SCMR 1608 | Criminal Appeal No. 122-L of 2012 , decided on 18.10.2018 | In the case of Muhammad Shoban vs The State, the Supreme Court of Pakistan addressed a criminal appeal concerning the conviction and sentence handed down by the Lahore High Court. The appellant was initially sentenced to death for the murder of Muhammad Ilyas, with the prosecution alleging illicit relations as the motive. However, the Supreme Court highlighted the prosecution's failure to substantiate this motive, ultimately leading to a reduction of the death penalty to life imprisonment. The decision underscored the importance of proving motive in criminal cases, establishing a precedent for future cases where motive is a critical factor. This case reinforces the principle that mere allegations without evidence cannot suffice in serious criminal matters.... |
1976 SLD 1058, 1976 PCRLJ 517 | Criminal Original Miscellaneous No. 10 of 1975 , decided on 27.01.1976 | This case revolves around the proceedings initiated under the Contempt of Courts Act of 1926 against Muhammad Urs, who was accused of making scandalous allegations against a Civil Judge and First Class Magistrate. The core of the matter was an application made to the Prime Minister, which led to an inquiry. The learned Sessions Judge, after reviewing the allegations, concluded they were false and referred the case to the Sindh High Court for further action. During the proceedings, discrepancies in the signatures of Muhammad Urs raised doubts about the authenticity of the allegations. The court ultimately decided to vacate the contempt notice, emphasizing that factual disputes cannot be resolved in summary proceedings. This case highlights the importance of maintaining the integrity of judicial processes and the legal protections against unfounded allegations, making it a crucial reference point in understanding contempt of court proceedings.... |
2011 SLD 2237, 2011 PLD 163 | D-394 of 2010 , decided on 03.01.2011 | The case revolves around the constitutional petition filed by Gulshan-e-Faisal Cooperative Housing Society Ltd. against the Province of Sindh regarding the appointment of an administrator without following due process. The court examined the Sindh Cooperative Housing Authority Ordinance, 1982, and determined that actions taken by the government lacked lawful authority and failed to comply with the necessary legal protocols. The ruling stressed the importance of adhering to established laws and regulations governing cooperative societies, ensuring that the rights of the society’s members are protected. This case serves as a precedent for future disputes involving cooperative societies and emphasizes the necessity for transparency and accountability in administrative actions. Keywords such as 'Sindh Cooperative Housing Authority', 'constitutional petition', 'administrator appointment', and 'lawful authority' are critical for understanding the implications of this case.... |
1996 SLD 653, 1996 PLC 700 | Civil Appeal No. 829 of 1993 , decided on 29.01.1996 | In the case of Civil Appeal No. 829 of 1993, the Supreme Court of Pakistan addressed the appeal by the Water and Power Development Authority (WAPDA) against the Federal Service Tribunal's decision concerning Fida Muhammad Khan. The Tribunal had converted Khan's removal from service due to alleged misconduct into compulsory retirement. The Supreme Court examined the legality of the Tribunal's decision, particularly focusing on the procedural aspects of the case, including the allegations of illegal gratification amounting to Rs. 2,17,000 that Khan allegedly received for electrification work. The Court emphasized the importance of adhering to due process, specifically the need to provide employees with an opportunity to defend themselves against allegations of misconduct. The ruling highlighted that the Tribunal rightfully considered the return of the illegal gratification and Khan's lengthy service in determining that the initial punishment was excessive. This case underscores the signi... |
1983 SLD 154, 1983 SCMR 59 | Civil Petition for Special Leave to Appeal No. 232 , decided on 29.05.1982 | In the case of Hamayat Khan and Others vs. Ahmed Din and Others, the Supreme Court of Pakistan addressed the misuse of constitutional petitions to challenge decisions of lower courts. The petitioners, having previously lost a case regarding the sale of land, sought to dismiss a ruling that allowed the legal representatives of the deceased Rehmat Ali to be included in the suit. The court highlighted that the Additional District Judge's ruling was final and valid, thereby dismissing the petitioners' appeal. The decision underscores the importance of adhering to legal procedures and discourages frivolous challenges to judicial decisions, emphasizing the need for judicial efficiency and integrity. This case serves as a significant reference regarding the limitations of constitutional petitions in Pakistan's legal framework, focusing on the need for substantial grounds for appeal and the respect for lower court decisions.... |
1986 SLD 2413 = 1986 PLC 1055 | Appeal No. 745 (L) of 1982 , decided on 06.04.1986 | This case revolves around the appeal of Qaiser Javed, a Meter Reader who was removed from service under the West Pakistan Water and Power Development Authority Act. The appeal was based on the claim that the charges against him were not sufficiently serious for removal. The Federal Service Tribunal examined the evidence and determined that the inquiry had not adequately supported the removal decision. The Tribunal pointed out that the appellant had not been complicit in any wrongdoing and was, in fact, a victim of circumstances involving senior officers. The ruling emphasized the significance of proper procedural adherence in disciplinary actions, reinforcing the rights of employees against arbitrary removal. Keywords: WAPDA, service removal, appeal, legal representation, inquiry process, employment rights, administrative justice.... |
2002 SLD 2995 = (2002) 259 ITR 250 | In the landmark case of Jeyar Consultant and Investment P. Ltd. v. Commissioner of Income Tax, the Madras High Court reviewed the provisions of section 80HHC of the Income-tax Act, 1961, concerning deductions available to exporters. The case arose from the assessee's claim for deductions despite reporting losses in the relevant assessment year (1989-90). The court analyzed the legal framework governing export profits and the specific stipulations of section 80HHC, which necessitate profit generation for eligibility. The ruling underscored the critical nature of profitability in tax law, affirming that without profits, entities cannot claim tax benefits under this provision. This case serves as a significant reference for understanding the implications of tax regulations on exporters and the need for clear profit realization to access deductions. Keywords like 'Income-tax Act', 'export deductions', and 'profitability in taxation' are essential for SEO optimization, ensuring visibility f... | |
2004 SLD 2244, (2004) 266 ITR 62 | CIVIL MISC. WRIT PETITION NO. 754 OF 2003 , decided on 03.06.2003 | In the case of Shivangi Steels (P.) Ltd. v. Assistant Commissioner of Income tax, the Allahabad High Court addressed the issue of the Assistant Commissioner's refusal to stay the tax demand under section 220(6) of the Income-tax Act. The court highlighted the importance of exercising discretion judiciously, especially when an appeal is pending. The judgment reinforces the legal principle that the assessing authority must provide valid reasoning for decisions affecting taxpayers. The court's directive to expedite the hearing of the appeal ensures that taxpayers are not unduly burdened during the legal process. This case underscores the necessity for accountability and transparency in tax administration, aligning with current trends in legal practice emphasizing taxpayer rights and judicial efficiency.... |
2000 SLD 424, 2000 PTD 3060, (1999) 235 ITR 11 | Income-tax Reference No.237 of 1981 , decided on 10.09.1997 | This case involves the interpretation of Section 40A(3) of the Income Tax Act, 1961, concerning the deductibility of business expenses. The assessee, M/s. Creative Engineering Pvt. Ltd., engaged in manufacturing brass utensils, sought to deduct payments made for raw materials purchased through a commission agent. The payments totaled Rs.1,26,583 and were made in cash, exceeding the threshold of Rs.2,500, which typically requires a crossed cheque or bank draft. The Assessing Officer disallowed the deduction, asserting that the payments violated the provisions of the Income Tax Act. However, the Appellate Tribunal overturned this decision, recognizing that the circumstances of the transaction warranted the cash payments due to the commission agent's insistence on immediate payment. This case underscores the significance of understanding exceptional circumstances in the application of tax laws and the importance of evidence presented in tax disputes. Keywords: Income Tax Act, Business Exp... |
2010 SLD 2326, (2010) 102 TAX 430, 2010 PTD 2270 | I.T.As. Nos. 861/KB and 862/KB of 2009 , decided on 02.06.2010 | This case centers on the appeals filed by Jahangir Siddiqui Investment Bank Ltd. against the orders of the Commissioner of Income Tax (Appeals-I) related to the allocation of expenses and disallowance of provisions for non-performing loans. The Tribunal's decision emphasized the importance of adhering to the Income Tax Ordinance, 2001 and Income Tax Rules, 2002 concerning the apportionment of deductions. The Tribunal found the actions of the Additional Commissioner and the CIT(A) to be justified, thereby dismissing the taxpayer's appeal. This case illustrates the critical nature of proper expense allocation in financial reporting and compliance with tax regulations, particularly for banking institutions. Key concepts include the apportionment of deductions under Section 67 and the specific provisions of the Income Tax Rules, which dictate how expenses must be accounted for when determining taxable income. The ruling serves as a reminder for financial institutions to maintain accurate r... |
2009 SLD 2051, (2009) 308 ITR 401, (2008) 170 TAXMAN 515 | IT Appeal Nos. 217, 221, 224, 228, 232, 235, 237, , decided on 18.01.2008 | This case involves the registration of Krishi Upaj Mandi Samiti under sections 12A and 12AA of the Income-tax Act, 1961, which pertains to charitable and religious trusts. The Madhya Pradesh High Court ruled that the mandis, aimed at safeguarding farmers' interests, are not disqualified from registration merely because they charge fees. The court reasoned that such fees serve a purpose related to the services provided and do not detract from their charitable objectives. This ruling highlights the importance of supporting agricultural markets and ensuring that entities protecting farmers can operate without undue tax burdens. The court's decision reinforces the legal framework surrounding charitable organizations, emphasizing that the financial operations of such entities must align with their altruistic missions. The case is significant for entities seeking similar registrations and clarifies the interpretation of the Income-tax Act concerning charitable trusts.... |
1983 SLD 264, 1983 SCMR 1101 | Civil Petition for Special Leave to Appeals Nos. K , decided on 24.11.1982 | This case revolves around the legal interpretation of the employment status of individuals working in the Canteen Stores Department (C.S.D.) in Pakistan and whether it falls under the Industrial Relations Ordinance. The Supreme Court of Pakistan addressed the appeal from the Canteen Stores Department Employees Welfare Union, which contested the Lahore High Court's ruling that their employment was service connected with the defense sector, thereby excluding them from the provisions of the Industrial Relations Ordinance. The court upheld that C.S.D. is indeed linked to the Armed Forces, emphasizing its role in supplying essential goods to military personnel, thereby justifying its exemption from the ordinance. This case is significant for labor law and the rights of employees in military-connected organizations, particularly regarding union registration and the applicability of labor laws. It serves as a precedent for similar cases involving employment in organizations that support defen... |
1971 SLD 518, (1971) 80 ITR 491 | I.T. REFERENCE No. 13 OF 1963 , decided on 07.01.1970 | This case revolves around the interpretation of income tax laws as applied to partnerships and the principle of representation in partnership income. The Bombay High Court examined whether profits from three mill partnerships entered into by partners of a firm called 'V' should be treated as individual income of the partners or as income of the firm. The court analyzed the agreements and conduct of the partners, emphasizing the need for a clear understanding of the nature of partnership income and the rights of individual partners versus the firm. This decision has significant implications for tax assessments involving partnerships, particularly in determining how income is attributed to individual partners versus the firm as a whole. The ruling underscores the importance of clear documentation and mutual agreements among partners in determining tax liabilities and income assessments. Key themes include partnership law, income tax assessments, and the legal obligations of partners in r... |