Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1970 SLD 460 = (1970) 76 ITR 123 | IT REFERENCE No. 141 OF 1964 , decided on 31.10.1969 | In the case of Commissioner of Income Tax v. Ram Laxman Sugar Mills, the Allahabad High Court addressed important aspects of tax law concerning the disallowance of deductions for payments made by a firm to its partners. The court examined the provisions of the Income-tax Act, 1961, particularly section 40(b), and its predecessor, section 10(4)(b) of the Indian Income-tax Act, 1922. The case arose from an unregistered firm engaged in sugar manufacturing, where the Government of India had taken over the business and constituted a Board of Management composed of partners from the firm. The remuneration paid to these partners was disallowed by the Income Tax Officer and subsequently upheld by the Appellate Assistant Commissioner. The Tribunal, however, had set aside this decision, leading to a reference to the High Court. Ultimately, the court concluded that payments made to partners in the form of salary or remuneration are not deductible for tax purposes, reinforcing the principle that a... |
| 2019 SLD 2492, 2019 PLJ 420 | Civil Petitions No. 478 to 481 of 2019 , decided on 22.02.2019 | In the case of Civil Petitions No. 478 to 481 of 2019, the Supreme Court of Pakistan reviewed an eviction petition under the Punjab Rented Premises Act, 2009. The petitioner, Syed Iftikhar Hussain Shah, claimed ownership of a property involved in the eviction proceedings but failed to provide adequate evidence of his landlord status. The court highlighted that ownership disputes must be resolved by a competent court, not by a Rent Tribunal. The decision underscores the importance of proper legal standing in eviction cases and the necessity of presenting documentary evidence to support claims of ownership and landlord status. The court ultimately dismissed the petitions, reaffirming the earlier judgments and decisions made by the lower courts, emphasizing the procedural integrity of eviction proceedings in Pakistan. This case illustrates the complexities of landlord-tenant disputes and the strict adherence to procedural law in determining ownership and eviction rights.... |
| 1998 SLD 812, 1998 SCMR 1993 | Civil Appeal No. 568 of 1995 , decided on 02.06.1998 | In the case of Dr. Muhammad Islam vs. Government of N.-W.F.P., the Supreme Court of Pakistan addressed the implications of acquittal in relation to civil service entitlements. The case revolved around Dr. Islam's suspension following his arrest under section 302/34, P.P.C. for murder. The Court found that the prosecution failed to present any evidence against him, leading to his acquittal. It was determined that civil servants who are acquitted should not suffer financially due to baseless allegations. The judgment highlighted that all acquittals are honourable and that reinstatement of salary and allowances is warranted during the suspension period. This case serves as a precedent emphasizing the rights of civil servants against wrongful accusations and the importance of upholding justice in the face of unfounded charges.... |
| 1961 SLD 16, 1961 PLD 148 | Criminal Revision No. 780 of 1959 , decided on 01.03.1960 | This case revolves around the conviction of several individuals under the Sea Customs Act, 1878, particularly sections 167 (8) and (81), for alleged smuggling of jute across the Indo-Pak border. The accused were found to be operating within a prohibited area without the necessary licenses. The High Court's ruling emphasized the principle that minor omissions in legal charges do not invalidate proceedings, as long as the core elements of the case are intact. The decision also highlighted the legal implications of amendments made to the Sea Customs Act in 1958, which expanded the applicability of certain provisions to the Land Customs Act, thus allowing the prosecution to proceed under the former despite the nature of the waterways involved. The case underscores the importance of procedural correctness and the court's discretion in addressing irregularities. Key legal principles regarding jurisdiction, the definition of special goods, and the rights of the accused during trial were also ... |
| 2003 SLD 2992, 2003 CLD 1570 | Execution First Appeal No.111 of 2002 , decided on 10.02.2003 | In the case of Execution First Appeal No.111 of 2002, the Lahore High Court addressed a dispute involving Rafiq Ahmed Sanauri and others against the Union Bank Limited over the execution of a decree for the recovery of loans. The appellants had failed to deposit the required 20% of the sale price of mortgaged properties as mandated by the court. The case revolved around the Banking Companies (Recovery of Loans) Act and the Civil Procedure Code. The court highlighted the importance of compliance with court orders and the narrow grounds upon which review applications can be entertained. Ultimately, the High Court found no merit in the appeal and upheld the Banking Court's orders, reiterating the legal principles governing the execution of decrees and the obligations of judgment debtors. This case underscores critical aspects of banking law and civil procedure, making it a significant reference for similar disputes in the financial sector.... |
| 2004 SLD 2509, 2004 PCRLJ 1444 | M. A. No. 40 of 2001 in Crl. Appeal No. 199 of 200 , decided on 30.01.2001 | In the case of Muhammad Ali vs. The State, the Sindh High Court deliberated on the appeal filed by Muhammad Ali, who contested his conviction under the Penal Code. The core issue was the lack of expert testimony during the trial, which could potentially absolve him of the charges. The court highlighted the absence of evidence from two injured witnesses who did not identify Ali as the accused. The decision underscored the importance of fair trial rights and the necessity of expert evidence in determining culpability. The court's ruling to suspend the sentence pending appeal is significant for legal practitioners, emphasizing the balance between justice and procedural fairness. The case references previous rulings that support the right to bail in similar circumstances, thus reinforcing the legal standard for appeals in criminal cases. Keywords include 'criminal appeal', 'suspension of sentence', 'fair trial', 'legal rights', and 'expert testimony'.... |
| 2011 SLD 2080, 2011 YLR 337 | Writ Petition No. 16446 of 2010 , decided on 29.10.2010 | In the case of Pakistan Engineering Company Ltd. vs. Director General, FIA Islamabad, the Lahore High Court addressed the jurisdiction of the FIA in relation to a dispute between two companies over the rejection of M.S. Angles. The petitioner company contested the legality of an inquiry notice issued by the FIA following a complaint from the respondent. The court found that the matter was purely civil in nature and did not involve any federal concerns necessary for FIA's jurisdiction. The decision emphasized the right to be treated in accordance with law, freedom of trade, and the importance of distinguishing between civil disputes and criminal investigations. Keywords include 'jurisdiction', 'civil nature', 'business dealings', and 'FIA authority'.... |
| 2006 SLD 273, 2006 PTCL 268, 2006 PTD 734, (2006) 93 TAX 84 | Constitution Petition No.D-378 of 2005 , decided on 24.01.2006 | The case revolves around the taxation of the Fauji Oil Terminal and Distribution Company Limited (FOTCO) under the Income Tax Ordinance, 2001. The petitioner challenged the validity of show-cause notices issued by the Additional Commissioner under section 122(5A) concerning assessments for the tax years 2000-2001 and 2001-2002. The court examined the jurisdictional limits of the tax authorities in amending previously finalized assessments and clarified that such amendments cannot be made retroactively. The court's ruling emphasized the necessity of having an existing assessment order for invoking subsection 5A, thereby reinforcing taxpayer protections against potential misuse of power by tax officials. This case highlights important aspects of tax law, including the interplay between statutory provisions and the rights of taxpayers, making it a critical reference for future tax disputes.... |
| 2007 SLD 982, (2007) 288 ITR 225 | ... | |
| 2006 SLD 322, 2006 PTD 494, (2006) 94 TAX 440 | Writ Petition No.10909 of 2005 , decided on 29.12.2005 | In the case of A.R.K. TEXTILES vs. FEDERATION OF PAKISTAN, the Lahore High Court addressed significant issues regarding the jurisdiction and authority of tax officials under the Sales Tax Act, 1990. The petitioner, a registered taxpayer, challenged the legality of actions taken against him, including an unlawful raid and seizure of documents by the Sales Tax authorities. The court ruled that the officials acted outside their jurisdiction, as the petitioner was registered with a different Collectorate. The decision underscored the importance of following proper legal procedures in tax audits and enforcement actions, safeguarding taxpayers' rights against arbitrary actions by authorities. This case highlights critical aspects of tax law, jurisdictional authority, and the protection of taxpayer rights, making it a pivotal reference for similar cases in the future.... |
| 2003 SLD 3642, (2003) 261 ITR 258 | D-2741 of 2003 , decided on 28.09.2003 | In the case of Commissioner of Income Tax v. Shatrunjay Diamonds, the Bombay High Court addressed significant issues regarding excessive payments in the diamond industry under Section 40A(2) of the Income-tax Act, 1961. The assessee, a diamond business, imported rough diamonds from a sister concern, M/s. Paras Gems, and faced disallowance of Rs. 12,50,000 by the Assessing Officer due to perceived excessive pricing. The court ruled that the burden rested on the assessee to prove that the prices were fair and aligned with international market standards. The case underscores the necessity for thorough documentation and adherence to legal standards in financial transactions, especially within closely related entities. The High Court's decision to remand the case for further examination emphasizes the critical nature of evidentiary support in tax assessments. This case serves as a crucial reference point for tax professionals navigating the complexities of transfer pricing and related party... |
| 2001 SLD 2088, 2001 PLC 176 | Writ Petition No. 136 of 1998/BWP , decided on 09.02.2000 | In the case of RIAZ AHMAD MALIK vs ADMINISTRATOR, MUNICIPAL CORPORATION, the Lahore High Court addressed the constitutional petition regarding the termination of employment of the petitioner. The case revolved around the applicability of the Industrial Relations Ordinance and the Constitution of Pakistan, particularly Article 199. The petitioner claimed reinstatement and back benefits after his services were terminated on the grounds of improper appointment. The court ruled that since alternate remedies under the law were available, the constitutional jurisdiction could not be invoked in this instance. This case highlights the importance of exhausting available legal remedies before approaching the High Court, which is a crucial aspect of administrative law. The decision reiterates the principle that without substantial evidence to establish claims of unemployment during the termination period, the petition cannot be sustained. Key legal concepts discussed include the maintainability o... |
| 1974 SLD 502, (1974) 95 ITR 452 | Writ Petitions Nos. 2184 and 2259 of 1971 , decided on 12.07.1973 | This case revolves around the interpretation of the Mysore Agricultural Income-tax Act, 1957, particularly concerning depreciation allowances on equipment used for agricultural income generation. The petitioner, a coffee planter, claimed depreciation on a sprinkler equipment he hired from the Coffee Board. The Income-tax Officer disallowed this claim, stating that the Coffee Board retained ownership. The court analyzed the legal precedents related to hire purchase agreements and concluded that the Income-tax Officer's rectification of earlier assessment orders was unwarranted due to the lack of an apparent error. The decision emphasizes the importance of ownership determination in tax law and the complexities involved in hire purchase agreements, making it a significant case for tax practitioners and legal scholars.... |
| 2020 SLD 1559, 2020 SCMR 1493 | Jail Petitions Nos. 228 and 157 of 2019 , decided on 25.02.2020 | In the case of Jail Petitions Nos. 228 and 157 of 2019, the Supreme Court of Pakistan examined the convictions of four petitioners accused of kidnapping and robbery under various sections of the Penal Code. The court highlighted significant inconsistencies in the evidence presented by the prosecution, including contradictions in witness accounts and the lack of credible evidence linking the petitioners to the alleged crime. The prosecution failed to establish a clear motive or any demands for ransom, which are critical elements in such cases. The court emphasized the importance of reliable eyewitness testimony and noted that the prosecution had not produced the most relevant witness, the mother of the abducted child, which led to an adverse inference against their case. As a result of these findings, the court acquitted the petitioners, reinforcing the principle that the burden of proof lies with the prosecution. This case underscores the necessity of thorough investigations and the pr... |
| 2001 SLD 581, 2001 PTD 3593, (1999) 240 ITR 889 | Income-tax Reference No. 107 of 1992 , decided on 23.08.1999 | In the case of Income-tax Reference No. 107 of 1992, the Calcutta High Court addressed the assessment of income from a clinical laboratory owned by the late Dr. A.N. Ganguly. Following his death in 1973, his widow, Sm. Renuka Ganguly, continued the business on behalf of their minor children and two married daughters from his first marriage. The Income-tax Officer assessed the income for the years 1974-75, 1975-76, and 1976-77 as a 'body of individuals.' On appeal, the Tribunal decided to assess the income separately among the heirs. However, the High Court found that the business was run in the common interest of all heirs, thus affirming the Income-tax Officer's original assessment. This case highlights the complexities of income assessment in light of familial business operations and the legal interpretations of 'body of individuals' under the Indian Income Tax Act, 1961. Keywords such as 'income tax assessment,' 'body of individuals,' and 'Indian Income Tax Act' are crucial for unde... |
| 2011 SLD 662, 2011 CLC 835 | Writ Petition No.737 of 2000 , decided on 14.12.2010 | In the case of Nawazish Ali Khan vs. Zila Council, Rawalpindi, the petitioner sought the return of a substantial amount paid for the right to collect an excavation tax that had been abolished by the Provincial Government. The Lahore High Court ruled against the petitioner, emphasizing that both parties were engaged in a collusive act that deprived the public of their rights. The case underscores the importance of understanding legal obligations and the consequences of participating in unlawful activities. Keywords such as 'excavation tax', 'Punjab Local Government Ordinance', and 'Lahore High Court decision' are essential for SEO optimization in legal discourse.... |
| 2005 SLD 3927, 2005 PLJ 1175 | C.R. No. 1703 of 1998 , decided on 12.12.2003 | This case revolves around the cancellation of land allotment under the Colonization of Government Lands (Punjab) Act, 1912. The Lahore High Court addressed significant legal issues concerning the violation of natural justice in administrative decisions. The petitioner, representing the government, attempted to cancel the allotment of land to the respondents without providing due notice or a hearing. The court highlighted that such actions were not only procedurally flawed but also lacked any substantive evidence of fraud or misrepresentation. The ruling emphasized the importance of adhering to legal protocols in land allotment cases, ensuring that lawful transferees are protected from arbitrary administrative actions. This case sets a precedent for similar cases, reinforcing the necessity for transparency and fairness in governmental proceedings related to land rights. The keywords relevant to this case include 'land allotment', 'natural justice', 'administrative law', 'Punjab land law... |
| 2009 SLD 2112, (2009) 309 ITR 140, (2008) 171 TAXMAN 380 | IT APPEAL NO. 850 OF 2006 , decided on 15.09.2007 | This case revolves around the interpretation of section 271(1)(c) of the Income-tax Act, 1961, concerning penalty for concealment of income. The Delhi High Court examined whether the Assessing Officer had sufficiently indicated the initiation of penalty proceedings against Preeti Aggarwala. The court concluded that the officer's lack of clear satisfaction rendered the penalty proceedings invalid. The judgment emphasized the importance of clarity in assessment orders and recognized the bona fide belief of the taxpayer regarding accounting standards. This case is significant in tax law, particularly for practitioners and taxpayers navigating the nuances of income tax compliance and penalties. Keywords: Income-tax, penalty proceedings, Delhi High Court, bona fide belief, accounting standards.... |
| 1973 SLD 164, 1973 SCMR 498 | Petition for Special Leave to Appeal No. 67 of 197 , decided on 29.06.1973 | In the case of Muhammad Yaqoob vs. Ghulam Qadir and others, the Supreme Court of Pakistan addressed the issue of bail in a murder case under Section 302 of the Penal Code. The decision emphasized the importance of judicial discretion in bail matters, particularly during the commitment stage of criminal proceedings. The court highlighted that while it is generally inappropriate for higher courts to interfere with bail decisions made by lower courts, the High Court's ruling to grant bail was not found to violate any legal principles. The court's decision reflects the delicate balance between upholding individual rights and maintaining the integrity of the judicial process in serious criminal cases. This case underscores the evolving interpretation of bail laws and the critical role of evidence in determining the appropriateness of bail in serious offenses. Keywords: bail law, murder case, Supreme Court of Pakistan, judicial discretion, commitment proceedings.... |
| 1976 SLD 16, 1976 PLD 1030 | Reference Case No. 11 of 1969 , decided on 16.04.1976 | In the case of Malik Taimur Shah vs. The Commissioner of Income Tax, the Sindh High Court addressed the issue of additional tax under the Income Tax Act, 1922. The court reviewed the arguments presented regarding the applicability of section 45-A, which imposes additional tax for failure to pay due taxes. The court held that the provisions of the Income Tax Act are strictly construed, and the additional tax was valid since the failure to pay occurred after section 45-A was enacted. The judgment clarified that the liability for additional tax arises from the failure to pay tax due as per the notices issued, and the court emphasized that the Income Tax Act operates in conjunction with the Finance Act. The decision reinforced the legal principle that liabilities cannot be retrospectively altered unless explicitly stated. This case highlights the importance of compliance with tax obligations and the repercussions of non-payment, serving as a crucial reference for taxpayers and legal practi... |
| 1983 SLD 176, 1983 SCMR 123 | Criminal Petition No. 229 of 1982 , decided on 20.06.1982 | This case pertains to the forfeiture of bail bonds under the Criminal Procedure Code (V of 1898) following the absconding of an accused individual. The Supreme Court of Pakistan reviewed the petitioners' appeal against the Lahore High Court's dismissal of their revision petition. The petitioners had executed bail bonds but failed to ensure the accused's presence in court, leading to legal repercussions including forfeiture of the bail amount and civil imprisonment. The court upheld the High Court's findings, emphasizing adherence to legal processes concerning bail and surety obligations. This case underscores the critical importance of compliance with bail conditions and the legal consequences of absconding.... |
| 2023 SLD 1977, 2023 662 | Writ Petition No.5801 of 2022 , decided on 12.05.2022 | This case revolves around the termination of employees from NESPAK, a public sector company, which was challenged under Article 199 of the Constitution of Pakistan. The Lahore High Court found that the terminations were conducted without due process and in violation of the Corporate Governance Rules, 2013. The ruling underscored the importance of transparency and fairness in employment practices within public sector entities, establishing that procedural due process is critical to uphold the rights of employees. The judgment serves as a significant precedent for ensuring that public sector organizations operate within the legal frameworks designed to protect employee rights. Keywords such as 'Corporate Governance', 'Public Sector Employment', and 'Legal Precedent' are essential for understanding the implications of this case.... |
| 2007 SLD 3572, (2007) 290 ITR 395 | ... | |
| 2014 SLD 2544 = 2014 YLR 1155 | Criminal Miscellaneous No. 3416-B of 2013 , decided on 30.09.2013 | In this case, the Lahore High Court dealt with the petitioner's request for bail in a murder case. The petitioner was accused of causing a fire shot injury that resulted in the death of Shaukat Ali. The court noted inconsistencies in the prosecution's case, particularly regarding the specifics of the injury, as the postmortem report indicated multiple injuries on the deceased, and there were discrepancies in eyewitness statements. The Investigating Officer had found the petitioner innocent, and no weapon was recovered. Given these circumstances, the court concluded that there was a prima facie case for granting bail based on the principle of further inquiry. The decision emphasized the importance of a thorough investigation and the necessity of tangible evidence in criminal cases. The court granted bail on the condition of providing appropriate surety bonds, reflecting a judicial commitment to upholding the rights of the accused while ensuring the integrity of the judicial process.... |
| 2003 SLD 379 = 2003 PTD 2385 | S.T.A. No. 1334/LB of 2001 , decided on 05.04.2002 | This case revolves around the interpretation and application of the Sales Tax Act, 1990, particularly focusing on the turnover tax provisions. The appellant contested a sales tax order claiming that they should be taxed based on the actual value of the supply rather than the total project cost. The Tribunal upheld the adjudicating officer's decision to reduce the sales tax amount while acknowledging the appellant's failure to apply for turnover tax registration. This case highlights important aspects of tax law, compliance requirements, and the legal interpretations pertaining to sales tax obligations in construction contracts. Keywords such as 'Sales Tax Act', 'turnover tax', and 'tax compliance' are critical for understanding the implications of this ruling.... |
| 1988 SLD 801, 1988 PLC 13 | Appeal No. 969/127 of 1986 , decided on 09.09.1987 | In this case, Mrs. Saleema Jawa appealed against her retirement from the Education Department after 25 years of service. The decision to retire her was made by the Respondent No. 1 under the Punjab Civil Servants Act. The appeal was filed after the review petition was not decided within the stipulated 90 days. The Tribunal found the appeal time-barred, as the appellant did not pursue the proper legal remedies. The case revolves around the interpretation of the Punjab Service Tribunals Act and the Punjab Civil Servants Act, especially regarding the limitations on appeals and the absence of a review mechanism for retirement orders. The decision emphasizes the need for civil servants to adhere to legal timelines when contesting administrative actions. Key terms include 'Punjab Service Tribunals Act', 'Punjab Civil Servants Act', 'retirement appeal', and 'legal remedies'.... |
| 1994 SLD 1011, 1994 PLC 1618 | Appeal No. 105 of 1993 , decided on 05.04.1994 | In the case of Shamim Fatima Zaidi vs. Director of Technical Education, the Service Tribunal of Sindh addressed the issue of seniority among civil servants as per the Sindh Civil Servants (Probation, Confirmation and Seniority) Rules, 1975. The appellant, Shamim Fatima Zaidi, contested her placement at the bottom of the seniority list for Mistresses (BPS-8) published on 28th April, 1993, arguing that her previous appointments warranted a higher rank. The Tribunal concluded that the seniority must be determined by the date of regular appointment, which for Zaidi was noted as 1-7-1992, while the other respondents had earlier regular appointments. The appeal was dismissed, reinforcing the importance of adhering to the established rules for civil service seniority. This case emphasizes the significance of understanding the rules governing civil service appointments and the necessity of timely appeals in administrative matters.... |
| 2017 SLD 1128, 2017 PTD 1836 | S.T.A. No. 96/LB of 2016 , decided on 01.03.2016 | The case S.T.A. No. 96/LB of 2016, decided by the Appellate Tribunal Inland Revenue, revolves around the interpretation of the Sales Tax Act, 1990. The Tribunal examined key sections including 2(14), 2(37), 3, 7, 8A, and 73, which are pivotal in understanding the obligations of entities under the sales tax regime. The petitioners, MESSRS M.A. INDUSTRIES, argued their compliance with the law, while the respondents, C.I.R. R.T.O., contested their claims. The Tribunal's ruling not only clarified the legal standing of the petitioners but also reinforced the necessity for adherence to tax laws, highlighting the role of the Tribunal in mediating tax disputes. This case is significant for businesses navigating sales tax compliance and provides a precedent for future cases involving the Sales Tax Act.... |
| 1990 SLD 565 = 1990 SCMR 339 | Criminal Petition for Leave to Appeal No. 301 of 1 , decided on 20.06.1989 | This case revolves around a criminal petition for leave to appeal concerning culpable homicide. The Supreme Court of Pakistan, in its decision dated June 20, 1989, addressed the appeal against the conviction of Muhammad Hayat, who was sentenced to seven years under section 304, Part I of the Penal Code. The appeal was based on claims of grave provocation following the molestation of the accused's sister by the deceased, which led to a tragic confrontation. The Court found the original sentencing to be justified, emphasizing the nuances of provocation in criminal law. The case highlights significant legal principles regarding culpable homicide and the interpretation of provocation under the Penal Code. This ruling serves as a precedent and is critical for understanding legal interpretations of homicide cases in Pakistan. Keywords related to this case include culpable homicide, provocation, Supreme Court of Pakistan, legal principles, and criminal law. The case exemplifies the complexiti... |
| 1988 SLD 2778, 1988 SCMR 1792 | Civil Petition No. 1053 of 1981 , decided on 13.07.1988 | In the case of Civil Petition No. 1053 of 1981, the Supreme Court of Pakistan addressed the reinstatement of Muhammad Iqbal, who had been dismissed by the Superintendent of Police. The Punjab Service Tribunal's decision to reinstate Iqbal was upheld, despite his blemished conduct. The Court emphasized the legal implications of not countersigning the conviction order from the Summary Military Court, which effectively nullified the dismissal. The decision highlights important aspects of the Punjab Civil Servants Act, 1974, and the Constitution of Pakistan, particularly the rights of civil servants in disciplinary actions. This case serves as a precedent in understanding the procedural requirements for dismissals and reinstatements within the framework of Pakistani law, making it a significant reference for both legal practitioners and scholars.... |
| 1979 SLD 700, 1979 PLD 975 | Civil Revision No. 51 of 1971 , decided on 20.05.1979 | This case revolves around the verification of claims by displaced persons regarding agricultural land abandoned during the partition of India. The Supreme Court of Pakistan examined the authority of the Deputy Commissioner to annul a verification order made under the Displaced Persons (Land Settlement) Act. The Court emphasized that claims for properties within municipal limits are legitimate and should not be dismissed based on jurisdictional misunderstandings. The decision is significant for its interpretation of the laws governing displaced persons and their rights to claim property. Key terms such as 'Displaced Persons,' 'Land Settlement,' and 'Claims Verification' are pivotal for understanding the context and implications of this ruling. The ruling reiterates the importance of lawful authority in administrative decisions and the protection of property rights for displaced individuals.... |
| 2003 SLD 2876, 2003 CLD 293 | Suit No.273 of 2000 , decided on 22.08.2002 | The case revolves around a suit filed by Engro Chemical Pakistan Limited against Muhammad Hussain Dawood and several other defendants concerning the unlawful acquisition of shares aimed at a hostile takeover. The plaintiff contended that the defendants had accumulated its shares in violation of various laws, including the Companies Ordinance and the Foreign Exchange Regulation Act, which could significantly affect its management and operations. The Sindh High Court examined the legal grounds for the suit, particularly focusing on the jurisdiction of civil courts over matters involving corporate governance and share acquisitions, ultimately affirming the maintainability of the suit despite arguments by the defendants that remedies should be sought through specialized regulatory authorities. The ruling underscored the civil court's role in addressing potential violations of corporate law and the protection of shareholder interests, establishing a precedent for future cases involving host... |
| 2024 SLD 3858, 2024 SCMR 1437 | J.Ps. Nos.233 and 234 of 2015, J.Ps. Nos.620 and 6 , decided on 26.03.2024 | The case involves allegations against JAVED IQBAL and others for kidnapping for ransom, which raised questions about the applicability of the Anti-Terrorism Act, 1997. The Supreme Court found that the actions lacked the intent to terrorize as defined by law. This ruling clarifies the distinction between heinous crimes and acts of terrorism, emphasizing the need for intent and motivation aligned with terrorist activities. The court upheld the convictions for kidnapping under the Pakistan Penal Code, thereby ensuring that serious offenses are addressed without misapplying anti-terrorism laws. This decision is significant as it delineates the boundaries of what constitutes terrorism, impacting future cases related to kidnapping and ransom. The ruling is expected to guide legal interpretations and ensure that the application of the law remains consistent with legislative intent, focusing on genuine threats to public safety rather than individual criminal acts. Keywords: Anti-Terrorism Act,... |
| 2021 SLD 1330 = 2021 PCRLJ 608 | Writ Petition No. 2030-P of 2020 , decided on 03.09.2020 | In this significant case from the Peshawar High Court, the court addressed the legal intricacies surrounding the alteration of charges under the Criminal Procedure Code. The case involved two FIRs that were attempted to be consolidated for joint trial, which the court found to violate legal provisions. The court underscored the necessity of maintaining separate charges for distinct offences to uphold the integrity of the legal process. It ruled that the prosecution's application for altering the consolidated charge was rightly dismissed by the trial court, as both incidents were separate in nature and not committed in the course of the same transaction. This decision reinforces the importance of adhering to procedural norms in criminal proceedings and of ensuring that defendants receive fair trials based on the specific circumstances of their cases. The ruling is expected to have broader implications for future cases involving the consolidation of charges.... |
| 2002 SLD 835, 2002 PCRLJ 29 | Criminal Bail Applications Nos.683 and 794 of 2001 , decided on 27.08.2001 | The case involves the bail applications of Nazar Hussain Shah and Nisar Ahmed, who were implicated in a serious criminal case involving charges under sections 302, 324, and 34 of the Penal Code. The applicants argued that they were not named in the FIR and had been implicated at a later stage without any direct evidence of their involvement. The court considered the arguments presented by both sides, particularly focusing on the lack of evidence connecting the applicants to the alleged crime. The decision emphasized the importance of the rule of consistency in granting bail, especially when co-accused had been granted bail under similar circumstances. The court concluded that there was no strong evidence against the applicants at this time, and thus, they were granted bail subject to surety conditions. This case highlights the complexities of criminal proceedings, the significance of evidence and procedural consistency, and the rights of individuals seeking bail in the face of serious ... |
| 1984 SLD 96, 1984 PLD 289 | Civil Appeals Nos. 104 of 1978 and 136 of 1979 , decided on 22.11.1983 | This case revolves around the legal implications of court-fee deficiencies in civil appeals, particularly in the context of pre-emption suits. The court examined various laws, including the Civil Procedure Code, Court Fees Act, and the Constitution of Pakistan, to clarify the obligations of appellants concerning court-fees and their rights to appeal. The decision emphasizes the importance of ensuring that appellants are given opportunities to rectify deficiencies in court-fees before their appeals are dismissed as time-barred. This case serves as an important precedent for similar future cases, highlighting the intersection of procedural law and the rights of litigants in the judicial process.... |
| 2024 SLD 5017 | STA NO. 1210/LB/2019 , decided on 11.06.2024 | This case, decided by the Appellate Tribunal Inland Revenue in Lahore on June 11, 2024, addresses significant tax issues involving M/s. Lotte Akhtar Beverage. The tribunal, led by member Tariq Iftikhar Ahmed, evaluated the arguments presented by the CIR and the defense counsel regarding tax assessments. The decision is pivotal for understanding tax compliance in the beverage sector and highlights the responsibilities of companies in adhering to tax laws. It also underscores the tribunal's role in interpreting tax regulations to ensure fairness and compliance. This case serves as a critical reference point for future tax-related disputes, particularly in the beverage industry, and emphasizes the need for clear communication between tax authorities and businesses to avoid such conflicts.... |
| 2008 SLD 3885 = (2008) 300 ITR 214 | CIVIL APPEAL Nos. 4305 AND 4306 OF 2002 , decided on 04.03.2008 | This case revolves around the interpretation of section 12A of the Income-tax Act, 1961, concerning the registration of charitable trusts and the implications of such registration on tax exemption claims. The Supreme Court of India addressed the appeals filed by the Assistant Commissioner of Income tax against Surat City Gymkhana, which had claimed tax exemption for the assessment years 1991-92 and 1992-93. The key issue was whether the registration under section 12A acts as a barrier to further investigations into the trust's charitable objectives. The court relied heavily on the precedent set by Hiralal Bhagwati v. CIT, reaffirming that registration does not negate the need for scrutiny regarding the actual charitable nature of the trust's activities. This case is significant for tax professionals and trusts seeking registration under the Income-tax Act, as it clarifies the relationship between registration and tax exemption, emphasizing the necessity for maintaining genuine charitab... |
| 1989 SLD 1679, 1989 PLC 1022 | Revision Petition No. 14 of 1988 , decided on 15.05.1988 | This case revolves around a revision petition against the decision of the Additional District Judge which set aside the initial ruling of the Senior Civil Judge regarding a suit for declaration and permanent injunction. The central legal question was the jurisdiction over the matter, specifically whether the Labour Court or the Industrial Relations Commission had the authority to adjudicate on the petitions involving the nomination of office-bearers of a trade union. The High Court emphasized the necessity for the Trial Court to reassess the jurisdictional issues after the submission of written statements and any required evidence. This case highlights the complexities within industrial relations law and the procedural intricacies of civil litigation in Pakistan. It also references prior cases to underline the legal precedents relevant to jurisdictional authority in trade union matters.... |
| 2007 SLD 2761, 2007 CLD 1509 | Civil Petition No.2021-L of 2005 , decided on 20.10.2005 | In the case of Civil Petition No.2021-L of 2005, the Supreme Court of Pakistan addressed issues surrounding the validity of a money decree issued by the Banking Court in favor of the Industrial Development Bank of Pakistan. The petitioners, Messrs Termizi Oil Industries (PVT.) LTD., contested the decree, arguing that the Senior Vice-President, who filed the suit, lacked the authority to do so. The court reviewed the relevant laws including the Financial Institutions (Recovery of Finances) Ordinance (XLVI of 2001) and the Constitution of Pakistan (1973). The Supreme Court upheld the Lahore High Court's decision, which had confirmed the decree based on a historical notification that authorized Senior Vice-Presidents to initiate such legal actions. The case highlights the importance of proper authorization in legal proceedings and reinforces the validity of decrees supported by established protocols. This case serves as a critical reference in banking law and the authority of financial in... |
| 1972 SLD 582, (1972) 86 ITR 346 | ESTATE DUTY REFERENCE No. 136 OF 1966 , decided on 28.07.1971 | In the case of Behari Lal Matanhelia v. Controller of Estate Duty, the Allahabad High Court dealt with the interpretation of section 10 of the Estate Duty Act, 1953. The case revolved around the validity of a gift made by the deceased, who transferred a sum of Rs. 51,000 to his wife through book entries in the partnership firm where he was a partner. The key issue was whether the amount returned to the estate of the deceased upon his death could be considered as passing under the estate duty provisions. The court ruled that the wife had accepted the gift as evidenced by her withdrawal of part of the amount, thus establishing her possession and enjoyment of the property, which was critical for determining the applicability of section 10. This case underscores the importance of valid gift transfers and the implications for estate duty assessments, particularly in partnership contexts. Key themes include estate planning, gift tax implications, and legal interpretations of property transfe... |
| 1996 SLD 659, 1996 PLC 712 | Civil Petition for Leave to Appeal No. 1018-L of 1 , decided on 15.01.1995 | In the case of NATIONAL BANK OF PAKISTAN vs MUHAMMAD ZAHEERUDDIN BABAR, the Supreme Court of Pakistan examined the jurisdiction of the Labour Court in reinstating a bank employee under the Industrial Relations Ordinance, 1969. The key issue was whether the employee, classified as a Grade-III Officer with supervisory duties and a salary exceeding that of a workman, fell within the purview of the Labour Court's authority. The bank's petition argued that the Labour Court lacked jurisdiction to order reinstatement due to the employee's classification. The court granted leave to appeal to address whether the lower courts' findings were consistent with the evidence presented. This case highlights the complexities of labor law, employee classifications, and the jurisdictional boundaries of labor courts in Pakistan.... |
| 2017 SLD 1500, 2017 PLC 569 | C.P. No. 494 of 2012 , decided on 14.03.2017 | In the case of Dr. Kumail Abbas Rizvi vs. University of Punjab, the Lahore High Court addressed significant issues surrounding the termination of a civil servant's employment. The petitioner had applied for a two-year study leave, which was approved, but upon returning, his resignation was not processed, leading to an unjust termination. The court underscored the importance of maintaining dignity in public service and ruled that the university authorities acted unlawfully. The case highlights the principles of due process and the necessity for public institutions to respect the rights of their employees. This ruling serves as a precedent for future cases involving termination without cause, affirming that all employment decisions must be transparent and justified. Keywords such as 'civil service termination', 'right to dignity', and 'constitutional rights' are relevant in understanding the implications of this case.... |
| 2017 SLD 2981, 2017 CLD 1704 | Appeal No. 20 of 2016 , decided on 20.03.2017 | In the case of Appeal No. 20 of 2016, the Securities and Exchange Commission of Pakistan deliberated on the appeal raised by Husein Industries Limited regarding penalties imposed for failing to hold Annual General Meetings. The company had been facing financial difficulties and had been on the defaulter counter of the Pakistan Stock Exchange due to non-compliance with Listing Regulations. The Commission's decision acknowledged the company's previous compliance history and ongoing efforts to rectify its situation, ultimately converting the imposed penalties into a warning. This case underscores the significance of regulatory compliance in maintaining the integrity of financial markets and protecting shareholder interests. Stakeholders can gain insights into the regulatory landscape and the importance of timely compliance to avoid penalties and ensure the smooth operation of capital markets.... |
| 1995 SLD 683, 1995 SCMR 764 | Civil Petition No. 399 L of 1992 , decided on 30.03.1993 | This case revolves around the legal intricacies of land allotments under the West Pakistan Border Area Regulation. The petitioners, led by Haji Muhammad Siddique, contested the cancellation of their land allotment by the Border Area Committee. The Supreme Court's decision highlighted the importance of lawful representation and procedural correctness in administrative actions. The ruling emphasized that the committee's functions must align with the provisions of the law, particularly regarding the constitutionality of its members' participation in hearings. Given the historical context of land disputes in border areas, this case serves as a critical reference for future claims and administrative decisions in similar legal frameworks. Keywords such as 'land allotment', 'Border Area Committee', and 'Supreme Court rulings' are pertinent for legal practitioners and scholars analyzing property rights and administrative law in Pakistan.... |
| 1988 SLD 584, 1988 PLC 305 | Appeal No. 543/109 of 1987 , decided on 13.02.1988 | This case revolves around the appeal filed by Mst. Akhtar Begum against the Government of Punjab concerning her promotion within the education department. The Service Tribunal of Punjab evaluated whether the terms and conditions of service included a right to promotion, concluding that they do not. The ruling clarified that promotions are subject to the latest rules and cannot be claimed as a vested right. The case underscores the importance of qualifications in promotion decisions and the legal framework governing civil service promotions. This decision highlights key issues in civil service law, particularly in the context of educational institutions, and serves as a precedent for similar cases. Keywords include promotion rights, civil service law, Punjab Service Tribunals Act, and educational department regulations.... |
| 2024 SLD 4273, 2024 CLD 869 | Appeal No.09 of 2023 , decided on 13.02.2024 | In the case of XPERT SECURITIES LIMITED vs. DIRECTOR/HOD (ADJUDICATION-I), the Securities and Exchange Commission of Pakistan (SECP) imposed a penalty of Rs. 60,000 on Xpert Securities for alleged non-compliance with anti-money laundering regulations. The appellant contended that they had not conducted any business transactions and had rectified all compliance issues prior to the hearing. The case highlights the importance of adherence to regulatory standards in the financial sector, even for entities with no client interactions. The appellate bench ultimately ruled in favor of the appellant, emphasizing the need for regulators to consider mitigating factors in compliance cases. Keywords: Securities Commission, Anti-Money Laundering, Regulatory Compliance, Financial Sector Regulations.... |
| 2001 SLD 1007, 2001 PCRLJ 798 | Suo Motu Criminal Original No. 18 in Criminal Misc , decided on 21.12.2000 | This case involves the Lahore High Court addressing a serious contempt of court issue where the S.H.O. of Police Station Injra unlawfully detained a bailiff who was executing a court order to recover a detenu. The bailiff was forcibly confined in a room, and the S.H.O. attempted to manipulate the records to justify the illegal detention of Tariq Mehmood. The court found the S.H.O.'s actions to be contemptuous, resulting in a conviction and a sentence that included both imprisonment and a financial penalty. This case highlights the importance of respecting judicial processes and the consequences of obstructing justice. Keywords such as 'contempt of court', 'judicial authority', and 'law enforcement accountability' are essential for understanding the implications of this ruling and its relevance in contemporary legal discussions.... |
| 2021 SLD 1335, 2021 PCRLJ 638 | Writ Petition No. 347-D of 2018 , decided on 07.10.2020 | In the case of Writ Petition No. 347-D of 2018, the Peshawar High Court addressed issues related to the powers of the Ex-Officio Justice of Peace within the framework of the Criminal Procedure Code and the Control of Narcotics Substances Act. The petitioners, Qutab Khan and others, sought to include the respondent as an accused in a narcotics case. The court emphasized the ministerial nature of the Ex-Officio Justice of Peace's powers, ruling that they cannot intervene in the investigative authority's decisions. The ruling highlighted the importance of procedural integrity and the separation of powers, underscoring that the prosecution agency holds the prerogative to declare individuals as accused. This case illustrates the judicial restraint exercised by higher courts in Pakistan regarding police investigations, a crucial aspect of maintaining a fair legal process.... |
| 2013 SLD 952, 2013 CLD 7 | Judicial Miscellaneous Application No.8 of 2012 , decided on 11.06.2012 | In the case of Judicial Miscellaneous Application No.8 of 2012, the Sindh High Court addressed a scheme of arrangement under the Companies Ordinance, 1984 involving Metro Cash & Carry Pakistan and its associated companies. The petitioners sought the court's sanction to implement a comprehensive restructuring plan that would involve the transfer of assets, reduction of share capital, and the continuation of legal proceedings. The court emphasized the importance of statutory compliance and fair representation of shareholders in approving such schemes. The decision highlighted the court's role in facilitating corporate restructuring while ensuring that the interests of all stakeholders are safeguarded. The ruling demonstrated the court's commitment to enabling business efficiency through legal means, thus contributing to the overall health of the corporate sector in Pakistan. This case is significant for businesses looking to navigate complex corporate restructuring and amalgamation proce... |
| 2023 SLD 1561 | ICA No.55931/2023 , decided on 12.09.2023 | This case, decided by the Lahore High Court, revolves around the appeal by Anwar Hussain and others against the Federation of Pakistan. The hearing featured prominent advocates, with a focus on the legal implications of the case. The court's decision is expected to set a precedent in administrative law and the jurisdiction of federal authorities. Legal representatives for the appellants and respondents brought forth compelling arguments, ensuring a comprehensive examination of the issues at hand. The involvement of the Assistant Attorney General highlighted the government's stance in the matter. As the case unfolds, it may influence similar cases in the future, making it a significant point of reference in legal discussions. Keywords related to administrative law, federal jurisdiction, and case law precedents are essential for understanding the broader implications of this ruling.... |
| 2007 SLD 3750, (2007) 292 ITR 175, [2007] 165 TAXMAN 191 (ORI.) | IT APPEAL NO. 33 OF 2004 , decided on 10.04.2007 | In the case of Tata Sponge Iron Ltd. v. Commissioner of Income-tax, the Orissa High Court examined the applicability of Section 80HH of the Income Tax Act, 1961, concerning deductions for profits and gains from industrial undertakings in backward areas. The court determined that interest income from delayed payments by customers and bill discounting was directly related to the company's core business of manufacturing sponge iron. This ruling highlights the importance of understanding the nexus between different sources of income and the primary business activities when claiming tax deductions. Conversely, the court ruled that interest from bank deposits and inter-corporate loans did not meet the criteria for deductions under Section 80HH, as these were not directly derived from the industrial undertaking. The decision underscores the need for careful financial management and strategic resource utilization within the legal framework of the Income Tax Act. This case serves as a key refer... |
| 2021 SLD 2872, 2021 PLC 1404 | C.P. No.D-2393 of 2019 , decided on 23.05.2019 | In the case of MANZAR HUSSAIN vs. FEDERATION OF PAKISTAN, the Sindh High Court addressed the legality of the appointment of a civil servant, Respondent No.4, who was appointed to a higher post without meeting the necessary qualifications. The Court examined the principles of locus standi under Article 199 of the Constitution, asserting that any individual can challenge the usurpation of public office. The Court found that the appointment violated the Civil Servants (Appointment, Promotion and Transfer) Rules, particularly Rule 8-B, which governs the filling of posts on an acting charge basis. The ruling emphasized that the law does not permit appointments on an Own Pay Scale basis unless proper procedures are followed. The judgment reinforces the importance of adhering to legal standards in public service appointments and protects the rights of qualified civil servants. As this case involves constitutional and administrative law, it highlights the significance of transparency and adher... |
| 2018 SLD 7 | , decided on 24.11.2017 | The case discussed here revolves around the Punjab Sales Tax on Services Act, 2012, and the various sections that govern tax compliance and regulations in Punjab, Pakistan. This law is crucial for businesses operating in the service sector, as it outlines the obligations of service providers regarding sales tax. The decision made by Commissioner Shehzad Mehmood Gondal emphasizes the enforcement of tax laws and the importance of adhering to the legal requirements set forth by the Punjab Revenue Authority. The case serves as a significant reference for understanding the implications of tax regulations and the legal processes involved in tax appeals. Keywords such as 'Punjab Sales Tax', 'tax compliance', 'service sector regulations', and 'tax law enforcement' are essential for SEO optimization as they relate directly to the content and context of the case, ensuring visibility and relevance in legal discussions.... |
| 1980 SLD 1307, 1980 PLC 19 | 244/173 of 1978 , decided on 15.02.1979 | In the case of Muhammad Iqbal Butt vs. Secretary to Government of Punjab, the Service Tribunal addressed a dispute regarding the demotion of the appellant from Inspector to Sub-Inspector within the Excise and Taxation Department. The appellant contended that the authority responsible for his demotion was not competent to enact such a decision. The Tribunal analyzed the procedural history, noting that the original charge-sheet was issued in 1975 under the West Pakistan Excise and Taxation Department Delegation of Powers Rules, 1962. The Tribunal concluded that the authority capable of imposing penalties at that time was the Secretary, Board of Revenue. The introduction of the Punjab Excise and Taxation Department Delegation of Powers Rules, 1975 did not retroactively validate the actions taken under the earlier rules. The Tribunal's ruling underscores the necessity of compliance with established legal protocols and highlights the significance of authority in administrative proceedings, ... |
| 1995 SLD 1009, 1995 CLC 592 | Writ Petition No. 11645 of 1994 , decided on 21.11.1994 | In the case of Writ Petition No. 11645 of 1994 at the Lahore High Court, the petitioner, Ahmad Bilal, challenged his wrongful expulsion from the University of Engineering and Technology based on allegations of submitting a tampered result card. The petitioner had previously secured admission in 1992 and successfully passed his First Year Examination in Mechanical Engineering. The court found that the allegations against him were unfounded as the University of Punjab confirmed the authenticity of his result card. The court ruled that the leisurely attitude of both universities in verifying the result card should not penalize the petitioner and directed the University of Engineering and Technology to allow him to take the upcoming supplementary examination. This case underscores the importance of fair administrative practices and the rights of students in educational institutions, ensuring that they are not unjustly deprived of their academic progress due to procedural delays. The ruling... |
| 2019 SLD 1485, 2019 SCMR 1081, 2019 PTD 1479 | Civil Appeals Nos. 1262 of 2018 and 507 of 2017 , decided on 15.05.2019 | In this landmark case, the Supreme Court of Pakistan addressed the complex issues surrounding tax credits and exemptions under the Income Tax Ordinance, 2001. The court analyzed the provisions regarding tax credits for newly established industrial undertakings, specifically section 65D, and contrasted them with tax exemptions under section 159. The pivotal argument was whether tax credits could be treated similarly to tax exemptions when applying for exemption certificates. The court's decision clarified that tax credits and exemptions serve different purposes within the tax framework, impacting the tax liabilities of corporations like H.M. Extraction Ghee and Oil Industries and Nishat Dairy. The ruling emphasized the necessity of adhering to legal definitions and requirements for tax privileges. This case is significant for legal practitioners and businesses navigating tax regulations, as it underscores the importance of understanding the distinctions between various tax relief mechan... |
| 1969 SLD 62, (1969) 71 ITR 433 | TAX CASE Nos. 67 OF 1965 AND 34 OF 1967 , decided on 27.09.1968 | This case addresses critical issues surrounding the taxation of capital gains in relation to goodwill under the Income-tax Act, 1961, and its predecessor, the Indian Income-tax Act, 1922. The central question revolves around whether capital gains from the transfer of goodwill are taxable. The court ruled that such gains are not taxable under section 12B of the Act, emphasizing the need for proper procedural adherence when seeking references to the High Court. The decision is significant for tax law practitioners and business partners navigating the dissolution of partnerships and the implications for goodwill. The ruling strengthens the understanding of the legal requirements for tax assessments and the treatment of intangible assets like goodwill in tax law, making it a pivotal case for legal precedents in Indian taxation.... |
| 1979 SLD 592, 1979 SCMR 396 | Civil Petition for Special Leave to Appeal No. K 2 , decided on 14.02.1979 | In the landmark case involving the West Pakistan Urban Rent Restriction Ordinance, the Supreme Court of Pakistan addressed the rights of tenants in relation to newly constructed premises. The case arose after the landlord, seeking to rebuild, had previously vacated the old building where late Muhammad Siddique had been a tenant for over 65 years. Upon completion of the new structure, Siddique requested possession of a new shop equivalent to his previous space, but the landlord failed to accommodate him. The court upheld the decisions of the lower courts, emphasizing the importance of protecting tenant rights and ensuring that landlords fulfill their obligations under the ordinance. This case highlights critical issues surrounding tenant rights, landlord responsibilities, and the interpretation of housing laws in Pakistan, making it a significant reference point for future cases concerning urban rent restrictions.... |
| 1966 SLD 106, 1966 PLD 717 | Civil Petition for Special Leave to Appeal No. 123 , decided on 27.05.1966 | In the case of Civil Petition for Special Leave to Appeal No. 123 of 1966, the Supreme Court of Pakistan addressed the critical issue of interim injunctions in the context of constitutional law. The case revolved around the petitioners' challenge to the District Judge's order that set aside an interim injunction preventing the construction of a water channel. The Supreme Court reiterated its stance that it typically refrains from intervening in interim orders unless there is evident misuse of discretion by lower courts. The decision highlighted the principles surrounding the balance of convenience and the necessity of demonstrating a prima facie case in order to secure interim relief. The ruling reinforces the importance of judicial discretion and the need for a careful examination of the implications of granting such relief in cases affecting fundamental rights and access to resources. This case serves as a significant reference for future disputes involving interim orders and the exe... |
| 2022 SLD 6415 | STA NO. 1316/LB/2019 , decided on 18.08.2022 | This case pertains to the appeal filed by M/s Asad Machinery Store against the tax assessments made by the CIR, RTO, Gujranwala. The Appellate Tribunal Inland Revenue in Lahore heard the case on August 4, 2022, and issued its decision on August 18, 2022. The tribunal comprised Judicial Member Nasir Muhamud and Accountant Member Anwar Ul Haque. The appellant, represented by Advocate Mr. Abdul Waheed, contended that the assessments were incorrect and did not reflect the actual business transactions. The respondent, represented by Mr. Zahid Mehmood, argued for the validity of the assessments based on existing tax laws. The tribunal's analysis focused on the compliance with tax regulations and the evidentiary support for the claims made by both parties. Ultimately, the tribunal upheld the assessments, reiterating the necessity for businesses to adhere to tax obligations and maintain transparent financial practices. This case underscores the critical nature of tax compliance for businesses ... |
| 1995 SLD 1300, 1995 PLC 516 | KAR-83 of 1995 , decided on 26.03.1995 | This case revolves around the grievance petition of an employee who was terminated while suffering from mental illness. The key issue was the maintainability of the grievance petition filed after a significant delay, which the court ruled as time-barred. The Labour Appellate Tribunal acknowledged the appellant's right to receive his dues despite the dismissal of the grievance petition due to the circumstances of his mental health and the nature of his employment termination. This case highlights the legal protections afforded to employees under the Industrial Relations Ordinance, particularly in situations involving mental health and the obligations of employers to provide necessary compensation. It emphasizes the importance of timely action in legal proceedings while also recognizing the unique challenges faced by individuals with mental health issues.... |
| 2013 SLD 2203, 2013 PLD 41 | Writ Petition No. 5510 of 2012/BWP , decided on 23.10.2012 | This case revolves around the application of the Family Courts Act, 1964, and the constitutional provisions regarding marriage dissolution under Khula. The Lahore High Court addressed the validity of a revision petition that sought the return of benefits following a decree of dissolution of marriage granted unconditionally in favor of the wife. The court reiterated that under the Family Courts Act, execution lies only against orders or decrees that favor a party, and since the husband had no decree entitling him to benefits, his petition was dismissed. The ruling highlights the importance of clear legal standards in family law and addresses common misconceptions about Khula. The court's decision serves as a precedent for future cases involving marital dissolution and the execution of family court orders. Keywords: Family Courts Act, dissolution of marriage, Khula, Lahore High Court, constitutional petition, legal standards, family law.... |
| 1985 SLD 1068, 1985 SCMR 2042 | Civil Petition No. K-228 of 1981 , decided on 03.02.1982 | In the case of Civil Petition No. K-228 of 1981, the Supreme Court of Pakistan addressed critical issues surrounding property rights and the legal standing of non-evacuee properties. The petitioner, Diwan Kevalram, successfully argued against Noor Muhammad and Mst. Saira Bano, who had claimed rights over the property. The Court deliberated on the implications of conceding to certain issues in prior appeals, reinforcing the principle that such concessions limit the scope for later challenges in subsequent appeals. This case highlights the legal intricacies involved in property disputes and the enforcement of property rights under the Civil Procedure Code and the Constitution of Pakistan. Notably, the ruling underscored the significance of clarity in property ownership and the legal ramifications of prior admissions in court proceedings.... |
| 2021 SLD 16 | MA(R) STA No. 85/IB/2019 IN MA(R) STA No. 47/IB/20 , decided on 26.01.2021 | In the case of M/S Khalid Qingqi Centre versus The Commissioner Inland Revenue, the Appellate Tribunal Inland Revenue addressed a miscellaneous application for rectification filed under section 57 of the Sales Tax Act, 1990. The core issue revolved around the applicant's failure to follow the due process and statutory remedies available to them after an adverse decision. The Tribunal reviewed the facts surrounding the previous orders and highlighted the importance of adhering to established legal procedures. The decision emphasized the legal principles of res judicata and the necessity of timely action in legal proceedings. This case serves as a critical reminder for parties involved in tax-related disputes to be diligent in following legal protocols and to avoid unnecessary litigation. Key terms such as 'Sales Tax Act', 'Civil Procedure Code', and 'Appellate Tribunal rules' are vital for understanding the legal framework applicable in similar cases. The outcome of this case reinforces... |
| 2016 SLD 2260, 2016 YLR 1024 | Jail Appeal No. 62-J of 2013 , decided on 31.07.2015 | In the case of Jail Appeal No. 62-J of 2013, the Lahore High Court deliberated on the conviction of Abid Hussain for murder under section 302(b) of the Penal Code. The decision, delivered by Justice Raja Shahid Mehmood Abbasi on July 31, 2015, overturned the trial court's ruling, which had sentenced Hussain to life imprisonment. The court analyzed the evidence presented, focusing on the credibility of eyewitnesses and the medical evidence provided during the trial. The prosecution's failure to adequately prove the case beyond a reasonable doubt ultimately led to Hussain's acquittal. The court noted that the eyewitnesses' accounts were inconsistent and contradicted by medical findings, raising serious doubts about their reliability. Furthermore, the court highlighted the lack of independent corroboration for the prosecution's claims regarding motive and presence at the crime scene. This case underscores the importance of credible evidence in securing a conviction and illustrates the jud... |
| 2020 SLD 1752, 2020 PLC 780 | Civil Petition No. 2875-L of 2019 , decided on 12.03.2020 | In the landmark case of Civil Petition No. 2875-L of 2019, the Supreme Court of Pakistan addressed critical issues surrounding police conduct and legal accountability. The case involved Muhammad Irfan, a Junior Clerk in the District Police Office, who was convicted under the Pakistan Arms Ordinance for making a confession regarding illegal arms possession. The court examined the implications of this conviction on Irfan's employment status, referencing the Police Order (Third Amendment) Ordinance, 2005 and the Police Rules, 1934, which stipulate that any police employee convicted of a crime must be dismissed from service. The ruling emphasized the importance of upholding the law and maintaining integrity within law enforcement agencies, thus reinforcing accountability. Additionally, the court underscored the necessity for courts to accurately interpret facts and maintain consistency in legal proceedings. This case serves as a pivotal reference point for discussions on legal ethics and t... |
| 1994 SLD 390, 1994 PLC 550 | Appeal No. 58 with Civil Miscellaneous No. 28 of 1 , decided on 25.11.1993 | In the landmark case of Allied Bank of Pakistan Limited vs. Qazi Tariq Javed, the Labour Appellate Tribunal addressed significant issues surrounding industrial disputes and the authority of Labour Courts in reviewing Enquiry Officer findings. The case arose from allegations of misappropriation against Qazi Tariq Javed, a former employee and trade union activist. The Tribunal emphasized the necessity of credible evidence in disciplinary proceedings, ruling that the Labour Court rightfully intervened to rectify a miscarriage of justice, thereby reinforcing the rights of employees against unfair treatment. This case underlines the importance of fair hearing and the need for substantial proof in employment-related disputes, making it a pivotal reference for future cases involving employee rights and industrial relations.... |
| 1974 SLD 142, 1974 SCMR 189 | Civil Appeal No. 99 of 1969 , decided on 07.11.1973 | In the landmark case of Civil Appeal No. 99 of 1969, the Supreme Court of Pakistan addressed the issue of pre-emption rights concerning the sale of evacuee agricultural land. The case arose from a suit filed by Fazal Muhammad, who contested the sale of land allotted to Koora under the Rehabilitation Settlement Scheme. The primary legal question was whether the sale was pre-emptible under the Punjab Pre-emption Act. The court's analysis centered around the definitions and rights associated with evacuee property, confirming that temporary allotments do not create rights that fall under pre-emption laws. However, it ruled that confirmed allottees possess real property rights, making their sales pre-emptible. This decision set a significant precedent in property law, reinforcing the legal understanding of pre-emption in the context of land ownership and the status of evacuee property. The ruling is relevant for legal practitioners and scholars focusing on property rights, land settlement i... |
| 2016 SLD 1142, 2016 PTD 1820, (2017) 115 TAX 108 | I.T.A. No. 1501/LB of 2013 , decided on 19.05.2016 | The case revolves around the Income Tax Ordinance, 2001 and specifically the provisions related to minimum tax rates applicable to rice dealers. The Appellate Tribunal Inland Revenue adjudicated on the appeal filed by the C.I.R. against the CIR(A)'s decision to reduce the minimum tax rate for the tax year 2011 based on a later S.R.O. The key issue was whether the reduction in tax rate could be applied retrospectively. The tribunal clarified that the reduction in tax introduced through S.R.O. 57(I)/2012 was not applicable to the taxpayer as they had already filed their return for that year before the S.R.O. was issued. Consequently, the tribunal vacated the CIR(A)'s order and restored the original assessment by the assessing officer, affirming the minimum tax rate of 1%. This case underscores the importance of understanding the applicability of tax laws and amendments, particularly regarding their temporal scope, and highlights the procedural necessities for tax compliance.... |
| 1989 SLD 2335, (1989) 177 ITR 458 | N/A , decided on 05.03.1989 | This case revolves around the assessment of chargeable profits under the Companies (Profits) Surtax Act, 1964 for the assessment years 1977-78 and 1978-79. The primary issues included the treatment of development allowance reserves and dividend income. The Kerala High Court, presided over by K.S. Paripoornan and K.A. Nayar, addressed two significant questions of law concerning the inclusion of development allowance reserves in capital computation and the exclusion of dividend income from taxable income. The court concluded that the entire development allowance reserve should be included, thereby confirming the decision of the Commissioner (Appeals) and the Tribunal. The court also highlighted the necessity of considering the implications of section 80AA and relevant Supreme Court decisions, thus establishing a legal precedent for future cases involving similar tax assessments. This case underscores the importance of precise legal interpretation and the adherence to established judicial... |
| 1987 SLD 868 = 1987 PLD 304 | Supreme Court Appeals Nos. 6 of 1983, 14, 15, 19 a , decided on 11.03.1987 | In the landmark case adjudicated by the Supreme Court of Pakistan on March 11, 1987, the court addressed the constitutional validity of specific provisions in the Civil Servants Act of 1973 and similar laws. The case arose from concerns that these laws allowed for the premature retirement of civil servants without adequate safeguards, such as notice and the right to a hearing, thus violating Islamic principles of justice. The court underscored the importance of due process in administrative actions, asserting that the rights of individuals cannot be sacrificed for the purported public interest without proper legal procedures in place. This case set a significant precedent for the protection of civil servants' rights within the framework of Islamic law, emphasizing that the state must adhere to principles of fairness and justice in its dealings with its employees. The ruling mandated that the state must amend existing laws to align with Islamic injunctions, thereby reinforcing the rule ... |
| 1990 SLD 1124, 1990 SCMR 1481 | Civil Petition No.342-R of 1989 , decided on 11.10.1989 | The case revolves around the interpretation of seniority rights under the Service Tribunals Act and the Constitution of Pakistan. The Supreme Court of Pakistan examined how appointments made on a temporary basis could affect seniority claims when regularized. The decision emphasizes the necessity for clarity in the authority under which seniority is awarded, especially in public service appointments. This case is significant for understanding employment law and the rights of employees in the context of service tribunals, providing insights into the legal frameworks governing public sector employment. It highlights the complexity of employment rights and the importance of adhering to legal statutes in making decisions about personnel.... |
| 2004 SLD 3822, 2004 PLJ 172 | Jail Crl. As. Nos. 26/1 & 32/1 of 2002 , decided on 17.06.2003 | The case revolves around the appeals filed by Shahid Iqbal and Mst. Shahida Parveen against their conviction under the Offence of Zina (Enforcement of Hudood) Ordinance, 1979. The court critically analyzed the prosecution's evidence, including the delay in filing the FIR, which was lodged 11 days post-incident. The court noted that the complainant had been informed of the alleged abduction on the same day, yet failed to report it to the police promptly. The absence of any eyewitnesses and lack of a medico-legal report further weakened the prosecution's case. The court concluded that the evidence presented was insufficient to sustain the convictions, thus allowing the appeals and acquitting the appellants. The judgment underscores the importance of timely reporting and credible evidence in criminal cases, particularly those involving serious allegations under the Hudood Ordinances, which govern offenses like zina in Pakistan.... |
| 1994 SLD 329, 1994 PLC 741 | Civil Petition for Leave to Appeal No.511/L of 199 , decided on 02.09.1990 | In this landmark decision by the Supreme Court of Pakistan, the court addressed the issue of the termination of lien of civil servants under the Civil Service Rules, specifically Rule 3.15. The case involved the petitioners, including the Mayor of Lahore Metropolitan Corporation, and the respondent Miss Mehmooda Sadiqa Hashmi. The court ruled that a civil servant's lien cannot be terminated even with their consent if they have not yet been confirmed in another position. This ruling emphasizes the protections afforded to civil servants under the law, ensuring that their rights are upheld during administrative processes. The decision is significant in understanding the legal framework surrounding civil service employment and the conditions under which a lien may be terminated, making it a crucial reference for future cases involving civil servant rights and administrative law.... |
| 1994 SLD 1136, 1994 CLC 279 | FA.O. No. 43 of 1991 , decided on 05.10.1993 | This case revolves around the interpretation of the Cantonments Rent Restriction Act, specifically Section 17(6), which addresses the landlord's obligation to occupy premises after eviction of a tenant. The Lahore High Court found that the appellants had established their occupation of the premises within the required timeframe, despite not having fully commenced their business operations. The decision emphasizes the distinction between possession and occupation, reinforcing that mere preparations for business can satisfy legal requirements. The court dismissed the tenant's claim for restoration of possession, highlighting the importance of legislative intent to protect landlords' rights while balancing tenant protections.... |
| 2016 SLD 1424 = 2016 MLD 330 | W.P. No. 913-A of 2014 , decided on 15.01.2015 | The case of Aurangzeb Khan vs. Government of Khyber Pakhtunkhwa revolves around a preventive detention order issued under the West Pakistan Maintenance of Public Order Ordinance. The petitioner challenged the legality of this order, asserting that it was based on unfounded assumptions and lacked sufficient evidence of any wrongdoing. The Peshawar High Court, presided over by Justice Mrs. Irshad Qaiser, scrutinized the case and found that the authorities failed to meet the legal requirements for issuing such a detention order. The court highlighted the constitutional right to liberty and the necessity for solid evidence before curtailing an individual's freedom. Ultimately, the court ruled in favor of the petitioner, setting aside the detention order, thereby reinforcing principles of justice and lawful authority in preventive detention cases. This case is significant as it addresses the balance between public order and individual rights, a pertinent issue in legal discourse. Keywords s... |
| 2006 SLD 2573, 2006 SCMR 910 | Civil Petition No.195-L of 2001 , decided on 30.05.2003 | This case revolves around the specific performance of an agreement to sell land, where the petitioners failed to deposit the remaining sale price by the fixed date, leading to the dismissal of their suit. The petitioners later filed a second execution petition after a significant delay, which was challenged by the respondents. The Supreme Court emphasized the importance of adhering to the Limitation Act, stating that the executing court lacked jurisdiction to accept an application for condonation of delay in this context. The court's decision reinforces the necessity for timely legal actions and the enforcement of decrees in civil matters, particularly in real estate transactions. Key legal principles from the Specific Relief Act and Civil Procedure Code were applied, making this case a critical reference for future litigations involving specific performance and execution of decrees.... |
| 2024 SLD 5000 | STA NO. 1179/KB/2018 , decided on 24.01.2024 | This case concerns the appeal filed by CIR, LTU, Lahore against M/s. Tribal Mills Ltd, Lahore before the Appellate Tribunal Inland Revenue. The hearing took place on January 24, 2024, where both parties presented their arguments. The tribunal, led by Judicial Member Sarfraz Ali Khan, evaluated the evidence and legal interpretations relevant to the case. The decision made by the tribunal addresses significant aspects of tax law, potentially impacting future cases involving similar issues. The case highlights the importance of compliance with tax regulations and the role of the tribunal in adjudicating disputes between tax authorities and businesses. This ruling serves as a guide for understanding tax obligations and the legal framework governing such matters.... |
| 1982 SLD 1089, (1982) 136 ITR 522 | IT REFERENCE No. 259 OF 1975 | This case revolves around the interpretation of penalty provisions under the Income-tax Act, 1961, focusing on sections 271(1)(a)(i) and 271(2). The Gujarat High Court dealt with a reference from the Income-tax Appellate Tribunal concerning whether the tribunal was justified in cancelling a penalty imposed on a registered firm for late filing of income tax returns. The tribunal found that the firm was entitled to a refund and therefore, the penalty should not have been imposed. However, the revenue contended that the tribunal did not correctly apply the amended provisions of the law, which had retrospective effect. The High Court clarified that although the question of law was significant, it did not arise from the order of the tribunal, which failed to consider the combined implications of the relevant sections. The case highlights the complexities involved in tax law interpretations, particularly relating to penalties and the obligations of registered firms under the Income-tax Act. ... |
| 2023 SLD 6625 | ITA No. 1539/KB-2022 , decided on 03.10.2022 | The case of M/s. Swift Management Services vs. The Commissioner, Inland Revenue, Zone-III,RTO-II, Karachi, heard by the Appellate Tribunal Inland Revenue, revolves around tax compliance and assessment under the Income Tax Ordinance, 2001. The Tribunal examined the appeal filed by the petitioner against the tax assessment made by the Commissioner. The significance of this case lies in its emphasis on the adherence to tax laws and the implications of non-compliance. The decision highlights the Tribunal's role in ensuring that tax regulations are upheld, providing a precedent for similar cases in the future. This case is essential for tax practitioners and businesses to understand the nuances of tax law and the potential consequences of inaccurate reporting. Key terms include tax compliance, income tax assessment, and legal representation in tax matters.... |
| 2022 SLD 1665, 2022 PLJ 6 | C.R. No. 789-P with C.M No. 1139-P of 2021 , decided on 12.10.2021 | In the case heard by the Peshawar High Court, the main issue revolved around the transposition of certain plaintiffs into the defendant category due to a conflict of interest. The court analyzed the provisions of the Civil Procedure Code, particularly Order I, which allows for the joint suing of parties with a common cause. However, when hostility arises, it necessitates a reevaluation of the parties' positions. This case underscores significant procedural considerations in civil litigation, particularly regarding joint plaintiffs and the implications of conflicting interests on the pursuit of legal remedies. The ruling reinforces the principle that the court has the authority to ensure that justice is served, even if it requires altering the status of parties involved. This case is pivotal for understanding the dynamics of civil procedure in cases where multiple parties are involved, and conflicts can arise, affecting their relationships and legal standing. Keywords such as 'Civil Pro... |
| 1981 SLD 1410, 1981 SCMR 1234 | Civil Petition for Special Leave to Appeal No. K-6 , decided on 23.08.1981 | In this case, the Supreme Court of Pakistan addressed the issue of subletting under the West Pakistan Urban Rent Restriction Ordinance, specifically Section 13, which deals with the conditions under which a tenant may sublet premises. The case arose from a petition against a judgment of the Sind High Court that had found in favor of the respondents, the heirs of the deceased tenant, who claimed that the premises had been sublet without their consent. The Court emphasized the importance of proper documentation and evidence in tenancy disputes, ultimately dismissing the petitioners' claims due to their failure to substantiate their arguments with the necessary legal documentation. The ruling reaffirms the legal principles surrounding landlord-tenant relationships in Pakistan, particularly in the context of urban rent restrictions. Keywords relevant to this case include 'subletting', 'tenant rights', 'urban rent restrictions', and 'legal documentation'.... |
| 2010 SLD 1637, 2010 YLR 806 | Civil Revision No. 2220 of 2009 , decided on 11.12.2009 | This case involves a civil revision petition filed by MST. Saima Akhtar Abbasi and others against Malik Muhammad Bilal Ahmed and others at the Lahore High Court. The primary legal issues revolved around the Limitation Act, 1908, and the Civil Procedure Code, 1908. The court dismissed the petition due to a delay in filing, emphasizing the strict adherence to procedural timelines in civil litigation. The ruling clarified that the benefits of Section 5 of the Limitation Act could not be invoked in this context, as the law under which the proceedings were initiated had its own prescribed limitation period. This case highlights the importance of timely action in legal proceedings and serves as a precedent for similar future cases. Key terms include Civil Revision, Limitation Act, Civil Procedure Code, ex parte judgment, and legal representation. This case underscores the need for legal practitioners to be vigilant in managing timelines and understanding procedural intricacies in litigation.... |
| 1998 SLD 816, 1998 SCMR 2022 | Civil Appeal No. 822 of 1996 , decided on 10.06.1998 | This case revolves around the pension rights of a civil servant, M. Asghar Ali, who served in the Ministry of Foreign Affairs. After being appointed to the Pakistan Mission at The Hague, he faced delays in receiving his Daily Allowance due to administrative lapses. Upon his return to Pakistan, he was denied his pension for over three years based on audit objections regarding these delayed payments. The Supreme Court of Pakistan intervened, ruling that the government could not withhold his pension based on their own delays and mismanagement. This landmark decision reinforces the rights of civil servants to receive timely payments and pensions, emphasizing accountability in governmental financial practices. Keywords: civil service pension, audit objections, government accountability, Supreme Court ruling, civil servant rights.... |
| 1998 SLD 1401, 1998 CLC 1229 | Civil Revision No. 1508 of 1983 , decided on 02.02.1998 | This case revolves around the procedural intricacies of civil litigation, particularly regarding the necessity of proper notice when a suit is filed against a governmental entity like Pakistan Railways. The Lahore High Court addressed the legal implications of ex parte proceedings and the rights of defendants in such contexts. Central themes include the judiciary's adherence to procedural mandates outlined in the Civil Procedure Code, especially Section 80, which requires the government to be given a fair opportunity to respond before any adverse orders are made. The ruling reinforces the importance of due process and the right to a fair hearing, even when the parties involved are government entities. The judgment has significant implications for future cases involving government bodies, ensuring that legal standards are upheld to prevent unjust outcomes. Keywords related to civil procedure, ex parte decrees, and governmental litigation are vital for understanding the case's impact and... |
| 2008 SLD 3142, (2008) 296 ITR 168 | TAX CASE (APPEAL) NO. 30 OF 2004 , decided on 09.10.2006 | This case revolves around the interpretation of the Income Tax Act, 1961, specifically focusing on sections 4 and 37(1). The Madras High Court deliberated on two significant questions regarding the treatment of power subsidies and front end fees as revenue expenditures. The court ruled that the power subsidy from the Electricity Board is a revenue receipt, aligning with precedent set in CIT v. Rajaram Maize Products. Additionally, the court held that the front end fee paid for a loan was a necessary business expense rather than a capital expenditure, affirming the Tribunal's decision. This case highlights the nuances of tax law and the importance of proper classification of receipts and expenditures in business accounting. Keywords: Income Tax, Revenue Receipt, Business Expenditure, Madras High Court, Tax Law.... |
| 2015 SLD 2112, 2015 YLR 1489 | Suit No. 1445 of 2008 and 92 of 2010 , decided on 10.09.2014 | The case revolves around the legal heirs of the deceased Z.A. Khan, who were engaged in a dispute over the inheritance of properties left behind after his death. The plaintiffs, who are the children of the deceased from his second wife, argued that they were denied their rightful shares by the defendants, comprising the first wife and her children. The court examined multiple aspects of the case, including the validity of a relinquishment deed alleged to have been signed by one of the plaintiffs. It concluded that the deed was not valid due to lack of proper execution and understanding by the signing party. The ruling also highlighted the need for equitable distribution of the inheritance in accordance with Islamic law, thereby reinforcing the rights of all legal heirs. This case underscores the importance of legal clarity in family inheritance disputes, particularly in the context of Islamic law, and sets a precedent for future cases involving similar issues.... |
| 2019 SLD 1719, 2019 CLC 1371 | High Court Appeal No. 404 of 2016 , decided on 12.10.2018 | This case revolves around a legal dispute involving the Muslim Commercial Bank Limited and several respondents concerning the rejection of a plaint and the jurisdiction of the Banking Mohtasib. The Sindh High Court reviewed the appeals and highlighted the necessity for due process in legal proceedings. The decision underscored the need for clarity in the application of the Civil Procedure Code, particularly regarding the rejection of plaints and the mis-joinder of parties. The case also touches upon the Federal Ombudsmen Institutional Reforms Act and its implications on the court's jurisdiction. The court's ruling aimed to ensure that the merits of the case are properly adjudicated without prejudice, thereby reinforcing the principles of justice and fair legal representation.... |
| 1997 SLD 390, 1997 PLD 275 | Criminal Petition No.364-L of 1996 , decided on 18.01.1996 | This case revolves around the criminal prosecution of Muhammad Khalid Mukhtar for his alleged involvement in a fraud scheme involving forged documents presented to Askari Commercial Bank Limited. The Supreme Court of Pakistan addressed critical aspects of the Criminal Procedure Code, particularly the provisions for quashing criminal proceedings under Section 561-A. The court reaffirmed that such proceedings can only be quashed if it is convincingly demonstrated that continuing the case would constitute an abuse of judicial process. The court's decision highlighted the importance of thorough evidence evaluation and the necessity for trial courts to exercise their powers judiciously before any quashing can occur. This case underscores the significance of maintaining the integrity of the judicial process and ensuring that all parties are afforded their day in court.... |
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| 1992 SLD 123, 1992 PTD 813, (1991) 187 ITR 85 | Income-tax Application No. 40 of 1990 , decided on 25.05.1990 | This case revolves around an application under section 256(2) of the Income Tax Act, 1961, where the petitioner, Shri Ram Washer Rahat Industries, sought to challenge the findings of the Income Tax Appellate Tribunal. The tribunal had rejected an application under section 254(2) based on concessions made by the assessee's counsel. The court evaluated whether these concessions constituted a valid legal question. It concluded that while some questions were factual, the issue regarding Form No. 11-A warranted further exploration. The ruling is significant for understanding the procedural aspects of tax law, particularly the importance of documentation and the tribunal's authority in reviewing its decisions. This case highlights the necessity for legal counsel to maintain clarity in concessions made during hearings, as it directly impacts the tribunal's rulings. In the context of tax law, procedural integrity is paramount, and this case underscores the need for precise documentation and ad... |
| 1987 SLD 3181, (1987) 166 ITR 124 | D-2741 of 1963 , decided on 01.01.1987 | In this landmark case, the Supreme Court of India addressed the complexities surrounding the definition of a gift under the Gift-tax Act, 1958. The case revolved around the reduction of the share of Chhotalal Mohanlal in a partnership firm following the retirement of a partner and the admission of his two minor sons to the benefits of the partnership. The GTO had concluded that this reduction represented a gift of goodwill, which was contested by the assessee. The Tribunal and High Court initially agreed, but upon appeal, the Supreme Court clarified that the admission of minors to the partnership benefits did indeed transfer the right to goodwill, qualifying as a gift. This ruling has implications for future interpretations of gift taxation, emphasizing the necessity to recognize goodwill as an asset that can be transferred and taxed. Keywords such as 'gift taxation', 'Supreme Court ruling', 'partnership goodwill', and 'taxable gifts' are crucial for understanding the legal landscape s... |
| 2006 SLD 1420, 2006 PTD 1523, (2006) 93 TAX 205 | I.T.As. Nos. 395 to 403 of 1999 , decided on 13.12.2005 | This case revolves around the interpretation of the Wealth Tax Act, specifically Section 16(3), in relation to inherited property. The Lahore High Court dealt with appeals concerning the assessment of wealth tax on a property that was the subject of a dispute in the Civil Court. The court determined that the appellant, KHALIQ DAD RANA, should only be taxed on the portion of the property as defined by the Civil Court's ruling regarding the share of the heirs. The judgment highlighted the significance of legal agreements and determinations made by the Civil Court in tax assessments. It underscores the necessity for tax authorities to respect the findings of civil proceedings when assessing tax liabilities related to inherited properties. The ruling serves as a precedent for similar cases where property ownership is contested, ensuring fair taxation based on equitable share determinations.... |
| 1971 SLD 295, 1971 SCMR 527 | Civil Petition for Special Leave to Appeal No. 72 , decided on 28.06.1971 | In the landmark case of DOABA GOODS FORWARDING AGENCY LTD. vs. PROVINCE OF PUNJAB, the Supreme Court of Pakistan addressed the limits of the High Court's jurisdiction under Article 98 of the Constitution of 1962. The petitioners, engaged in goods forwarding, challenged actions taken by the Secretary of the Regional Transport Authority, claiming their trucks were unlawfully impounded under the West Pakistan Bus Stand and Traffic Control (Lahore) Ordinance, 1963. The High Court, however, noted that since the impounding orders were recalled and an assurance was given that future actions would comply with the law, there was no longer a matter to adjudicate. The Supreme Court upheld this reasoning, emphasizing that judicial review is reserved for situations where legal rights are at stake. This case highlights the balance between administrative authority and judicial oversight, making it a pivotal reference for future cases involving administrative law and constitutional challenges in Pakis... |
| 2011 SLD 2006, 2011 PCRLJ 315 | Writ Petition No. 7016 of 2010 , decided on 06.07.2010 | The case revolves around the Illegal Dispossession Act, where Sadiq Hussain claimed that Ghulam Rasul and others forcibly occupied a portion of land in Khata No. 34, which was historically used as a public thoroughfare. Despite the petitioner's claims of being a co-owner and co-sharer of the land, the court determined that he had not pursued the correct legal channels for addressing the encroachment. The court emphasized the importance of following proper legal procedures, including seeking relief from the Revenue Officer or the Area Magistrate, thus reinforcing the legal framework surrounding property rights and public access. This case underscores the necessity for individuals to understand and navigate the legal system correctly when facing issues of land dispossession and encroachment. The decision highlights the complexities of property law in Pakistan, especially concerning public thoroughfares and private ownership rights, and serves as a reminder for petitioners to seek appropr... |
| 2024 SLD 2613, 2024 PLC 46 | C.P. No.738 of 2020 , decided on 31.08.2020 | In the case of C.P. No.738 of 2020, the Balochistan High Court addressed a constitutional petition filed by Asmatullah, who contested the eligibility of a person to serve as an office bearer within the All Pakistan WAPDA Hydro Workers Union. The petitioner argued that the notification issued by the respondent was illegal and sought the court's intervention. However, the court found that there was an adequate alternate remedy available under the Industrial Relations Act, 2012, which allowed the petitioner to appeal the decision of the National Industrial Relations Commission, thereby dismissing the petition. This case highlights the importance of exhausting available legal remedies before seeking constitutional relief, reinforcing the principle that constitutional jurisdiction should only be invoked when no other adequate remedy is provided by law.... |
| 1991 SLD 2211, 1991 KLR 155 | Appeal No. 51 of 1991 , decided on 30.04.1991 | This case revolves around a dispute regarding the seniority of Nasiruddin Siddique in the Electrical Sub-Inspectors Cadre. The appellant challenged his placement in the seniority list, arguing that he should rank higher due to his prior service. The court examined the rules governing appointments and seniority, specifically focusing on the implications of being appointed on one's own request versus being transferred. Key arguments included the legality of rectifying the seniority list and the implications of the decisions made by the Irrigation Department. Ultimately, the court found that the appellant's appointment was indeed on his own request, which necessitated his junior ranking in the cadre. This case underscores the importance of understanding civil service rules and the nuances of seniority disputes, making it a significant reference for future cases involving similar issues.... |
| 2008 SLD 1653, 2008 SCMR 680 | Civil Petition for Leave to Appeal No.347-L of 200 , decided on 17.02.2004 | This case revolves around the ejectment application filed by a landlord against the predecessor-in-interest of the petitioners under the West Pakistan Urban Rent Restriction Ordinance, 1959. The Rent Controller's order was upheld through the appellate process, including the Lahore High Court's ruling on December 10, 2003. The key legal issue was whether the predecessor-in-interest's claim of ownership based on an agreement of sale was valid. The Supreme Court concluded that the High Court's findings were appropriate and that no further intervention was necessary. This case highlights important aspects of tenant rights, property law, and the judicial process in Pakistan, particularly within the context of rent disputes. Legal practitioners and advocates specializing in property law may find this case significant for understanding the application of the Rent Restriction Ordinance and the interpretation of ownership claims in ejectment proceedings.... |
| 2019 SLD 1729, 2019 PCRLJ 1123 | W.P. No. 12312 of 2019 , decided on 26.03.2019 | In the case of Mian Muhammad Shahbaz Sharif vs. Federation of Pakistan, the Lahore High Court addressed the legality of placing the petitioner on the Exit Control List (ECL) based solely on the pendency of an inquiry by the National Accountability Bureau (NAB). The court ruled that the Federal Government must apply its mind independently before restricting an individual's liberty, especially in matters concerning fundamental rights as enshrined in the Constitution of Pakistan. This case highlights the significance of due process and the necessity for valid reasons when curtailing an individual's constitutional rights to travel. The ruling reinforces the principle that arbitrary actions by authorities, particularly in politically charged contexts, cannot be accepted. This decision may serve as a precedent for similar cases, ensuring individuals are not unjustly restricted from exercising their rights without sufficient cause.... |