Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1998 SLD 1495 = 1998 PLC 915 | Civil Petition No. 368 of 1995 , decided on 22.11.1995 | This case revolves around the reinstatement of a civil servant who faced termination and the denial of back benefits upon reinstatement. The Supreme Court of Pakistan examined the principles of equality and non-discrimination in the context of the Civil Servants Act and the Constitution. The petitioner argued that he was treated unfairly compared to another civil servant, whose reinstatement included back benefits. The Court's decision to grant leave to appeal highlights significant legal issues related to civil service employment, the rights of government employees, and the obligations of administrative bodies in ensuring equitable treatment. This case is vital for understanding the legal framework surrounding civil service employment and the protections afforded to civil servants under the law.... |
| 1977 SLD 252, 1977 PLD 177 | Civil Appeal No. K-20 of 1976 and K-21 of 1976 | In this landmark case, the Supreme Court of Pakistan addressed critical issues surrounding the definition of 'wages' as per the West Pakistan Employees Social Security Ordinance, 1965. The case involved the Sind Employees Social Security Institution demanding social security contributions from Dawood Cotton Mills and Adamjee Cotton Mills for ex gratia payments made to employees during periods of industrial unrest in June and July 1972. The Court emphasized that the definition of wages does not extend to all payments made by employers, particularly those made during unauthorized absences. The judgment clarified the legal obligations of employers under the Ordinance and reinforced the principle that statutory definitions must be adhered to strictly. This case is significant for its implications on labor law and employer responsibilities in Pakistan, making it a crucial reference point for future disputes regarding wage definitions and social security contributions.... |
| 1988 SLD 770, 1988 PLC 237 | 283/824 of 1984 , decided on 09.02.1985 | In the case of TAUQIR HAYAT vs. DEPUTY INSPECTOR-GENERAL OF POLICE RAWALPINDI RANGE, the Service Tribunal of Punjab examined the adverse remarks made against the police officer's integrity. The appellant, TAUQIR HAYAT, challenged a comment made by the Deputy Inspector-General of Police, which labeled his integrity as 'controversial' in his annual confidential report (A.C.R.) for the year 1982. The Tribunal found that there were no complaints or justifications for the adverse remark, as the appellant had received commendations for his good work during that period. The decision highlighted the need for concrete evidence when making integrity assessments in civil service evaluations. The Tribunal accepted the appeal and expunged the adverse remarks, reinforcing that such assessments must be based on documented evidence rather than vague generalizations. This case is pivotal for civil servants, emphasizing the importance of maintaining a fair and justified evaluation process.... |
| 1980 SLD 92, 1980 PTD 441 | Tax Case No. 230 of 1972 (Reference No: 43 of 1972 , decided on 11.11.1976 | In the landmark case of TIMEAIDS (INDIA) (PRIVATE) LTD vs. COMMISSIONER OF INCOME TAX, MADRASI, the Madras High Court addressed critical aspects of the Income Tax Act, particularly concerning business expenditures and licensing agreements. The case centered around the payments made by TIMEAIDS to Seymour for technical know-how related to manufacturing one-day alarm clocks. The court found that the payments were not of a capital nature but rather constituted legitimate business expenditures. This case is pivotal for understanding how technical service fees and licensing agreements impact tax deductions under the Income Tax Act, 1922. The ruling clarifies the legal framework governing business expenses versus capital expenditures, providing valuable insights for companies engaged in similar contractual arrangements. This decision is particularly relevant for businesses in the manufacturing sector seeking to optimize their tax obligations through deductions for technical know-how and coll... |
| 1995 SLD 1525 = 1995 PLC 950 | Appeals Nos. 152(L) and 159(L) of 1994 , decided on 25.04.1995 | In the case of Habibullah Nasir and Habib Ghani versus the Government of Pakistan, the Federal Service Tribunal addressed the issue of seniority among civil servants under the Civil Servants Act of 1973. The appellants challenged a seniority list that relegated their positions despite their earlier merits and appointments. The Tribunal ruled that seniority is determined by the recruitment process established by the F.P.S.C. and that the appellants' earlier joining dates were immaterial. This ruling highlights the significance of following established recruitment protocols and emphasizes the importance of the F.P.S.C.'s role in maintaining the integrity of civil service appointments. The case underscores the principles of natural justice and the need for transparency in civil service appointments, which is crucial for ensuring fairness and equity in government positions.... |
| 1993 SLD 1497, 1993 PLC 769 | Appeals Nos. 15(R) and 16(R) of 1991 , decided on 25.10.1992 | In the case of Mansab Ali vs. Secretary Ministry of Works, the Federal Service Tribunal addressed appeals concerning the promotion criteria set by the Ministry of Housing and Works. The appellant challenged the notification that outlined the qualifications and conditions for promotion from Sub-Engineer to Assistant Engineer in Horticulture. The Tribunal found that the appeal was time-barred and dismissed it, reiterating that the government holds the authority to amend promotion rules. Key issues included the differentiation between departmental candidates and direct appointees, and the necessity for the government to maintain efficiency in civil service. The case highlights the balance between employee rights and administrative prerogatives, emphasizing that the conditions laid out for promotions are within the government's purview to ensure proper standards and qualifications. The decision reaffirmed that promotions are not guaranteed rights, and the rules can evolve to meet the needs... |
| 1992 SLD 1565, (1992) 195 ITR 639 | D-2741 of 2016 , decided on 01.01.1992 | In the landmark case of G.B. Belani v. Commissioner of Income Tax, the Karnataka High Court addressed critical issues surrounding advance tax obligations under the Income-tax Act, 1961. The case arose from the assessment year 1973-74 and involved complex interpretations of sections 209, 210, and 212 regarding tax estimates. The court found that the assessee had received a notice for advance tax payment based on prior assessments but failed to file an estimate when his income increased significantly. The ruling clarified the responsibilities of partners in firms concerning income estimates and emphasized that ignorance of income changes does not exempt one from tax obligations. The decision reinforced the mandatory nature of filing accurate income estimates and the consequences of failing to comply, including penalties. This case serves as a pivotal reference for tax professionals and advocates navigating advance tax regulations, highlighting the importance of timely and accurate income... |
| 1995 SLD 925, 1995 PLD 117 | Civil Revision No. 3473 of 1994/BWP , decided on 27.10.1994 | This case revolves around a dispute between S. B. Industries Pak. Ltd. and SUI NOTHEREN GAS concerning inflated gas bills. The petitioner sought a temporary injunction to prevent the enforcement of these bills, arguing that they were incorrect. The Lahore High Court examined the legal provisions of the Civil Procedure Code and the Specific Relief Act to determine the appropriateness of the trial court's conditions for granting the injunction. The court found that while conditions are permissible, they must not impose undue burdens on the petitioner, ultimately leading to a partial acceptance of the revision petition. This case highlights important aspects of consumer rights and judicial discretion in the context of temporary injunctions, making it a significant reference in civil law.... |
| 2011 SLD 2199, 2011 SCMR 1294 | Civil Petition No. 708-L of 2011 , decided on 27.05.2011 | This case revolves around the principles of contract law, specifically the frustration of contract as it pertains to an ejectment petition. The Supreme Court of Pakistan examined whether the principles outlined in Section 56 of the Contract Act, 1872 were properly applied by lower courts. The case highlights significant issues such as the definition of possession and jurisdictional limits of the Rent Controller when dealing with collapsed premises. Since the premises were not in physical possession of the petitioner at the time the ejectment petition was filed, the court deliberated on whether the Rent Controller had the authority to hear the case, ultimately suggesting that such disputes should be resolved in civil court. The decision underscores the importance of understanding the dynamics of tenancy agreements and the implications of property conditions on legal proceedings.... |
| 2011 SLD 6589, 2011 PCRLJ 1214 | Criminal Bail Application No. 106 of 2011 , decided on 13.05.2011 | In the case of Syed Nadir Shah vs The State, the Quetta High Court addressed a bail application under the Criminal Procedure Code concerning serious allegations of human smuggling. The applicant, Syed Nadir Shah, was accused of defrauding individuals by promising them jobs abroad and failing to deliver on those promises after receiving substantial payments. The court found the evidence presented by the prosecution credible and noted the legal implications of the charges, which carried a potential sentence of up to 14 years. The court ruled that the applicant's bail should be denied due to the severity of the allegations and the fact that the prosecution's case was still developing. This case highlights the judicial process surrounding bail applications in serious criminal matters, particularly those involving financial fraud and human trafficking. Keywords such as 'bail application', 'human smuggling', 'Criminal Procedure Code', and 'Quetta High Court' are crucial for understanding the... |
| 1953 SLD 170, 1953 PLD 13 | Appeal No. 23 of 1951 , decided on 03.06.1953 | This case revolves around the validity of an oral gift of immovable property under Muhammadan Law and its implications concerning the Registration Act and the Transfer of Property Act. The Supreme Court of Azad Jammu and Kashmir examined the applicability of these laws in the context of a dispute between the appellants, Mir Alam and others, and the respondents, Abdullah Khan and others. The court ruled that the provisions of the Registration Act and Transfer of Property Act do not negate the validity of oral gifts among Muslims, particularly when the necessary registration machinery was not in place. The case highlights the complexities involved in property law and the interpretation of historical legal frameworks, emphasizing the importance of understanding local legal practices and their evolution. Key terms include oral gift, immovable property, Muhammadan Law, Registration Act, and Transfer of Property Act, which are essential for legal practitioners and scholars studying property ... |
| 1988 SLD 2867, 1988 SCMR 1952 | Civil Petition for Special Leave to Appeal No. 886 , decided on 07.05.1988 | This case addresses critical issues regarding the Land Reforms Regulation, 1972, particularly focusing on pre-emption rights of tenants. The Supreme Court of Pakistan ruled on petitions concerning pre-emption suits where the petitioners failed to obtain necessary decrees by the stipulated deadline. The decision underscored the importance of adhering to legal timelines and the implications of the law's cessation. The ruling is significant for tenants and landlords, impacting future pre-emption claims. Key terms include 'pre-emption', 'Land Reforms', 'Supreme Court', and 'legal rights', which are crucial for understanding tenant rights under Pakistani law. The case serves as a precedent for similar disputes.... |
| 2020 SLD 965, 2020 SCMR 1001 | Civil Petition No. 2841 of 2018 , decided on 25.04.2019 | In this landmark case before the Supreme Court of Pakistan, the main issue revolved around the legality of the allotment of a railway quarter to Abdul Sattar, a bailiff of the High Court. The court scrutinized the Pakistan Railways Code, particularly Item No. 1961, which stipulates the conditions under which railway quarters can be rented to outsiders. The court found that the necessary conditions for such an allotment were not fulfilled, as there was no evidence of consultation with the Financial Advisor or the General Manager regarding the allotment. The court underscored the importance of adhering to legal frameworks governing public property, emphasizing that mere requests for allotment without following due process cannot lead to legitimate claims. This case highlights the critical nature of compliance with legal protocols in administrative decisions, particularly in public service sectors. Keywords such as 'Pakistan Railways', 'legal allotment', 'Supreme Court decisions', and 'pr... |
| 2009 SLD 436, 2009 CLC 128 | Writ Petition No.4102 of 2008 , decided on 09.09.2008 | In the case of Muhammad Ramzan vs. National Highway Authority, the Lahore High Court dealt with the issues surrounding land acquisition under the Land Acquisition Act, 1894. The petitioner, Muhammad Ramzan, argued that he was unlawfully dispossessed from his land for a ring road project without following the legal requirements set forth in the Act. The court analyzed the claims of the petitioner and highlighted the importance of adhering to the legal process when acquiring land. The decision emphasized the existence of an established mechanism for redressal of grievances under the Land Acquisition Act, which the petitioner failed to utilize. The judgment serves as a significant reference for future cases involving land acquisition, tenant rights, and the procedural obligations of governmental authorities. It underscores the necessity for proper notifications and processes to be observed to ensure lawful dispossession and compensation. This case highlights the balance that courts must m... |
| 2011 SLD 1338, 2011 SCMR 243 | Civil Petition No. 1562 of 2010 , decided on 15.11.2010 | In the case of Malik NAVEED AHMED vs. Mst. AASIA and others, the Supreme Court of Pakistan addressed issues surrounding the compulsory retirement of an employee under the Removal from Service (Special Powers) Ordinance, 2000. The employee, Sikandar Ali Khawaja, was initially removed from service due to allegations of illegal gratification amounting to Rs. 45,000. The Federal Service Tribunal partially accepted Khawaja's appeal, converting his punishment to a lesser penalty. The Supreme Court upheld this decision, highlighting the lack of a regular inquiry and the authority of the Chief Engineer in issuing the show-cause notice. The judgment emphasizes the need for a proper inquiry in such cases and the legal standards for determining the validity of penalties imposed on public servants. This case is significant for understanding the procedural requirements in service matters and the role of tribunals in adjudicating employment disputes. Keywords: Supreme Court, Service Tribunal, Compul... |
| 2007 SLD 2896, 2007 CLD 1620 | Special High Court Appeal No.238 of 2005 , decided on 09.09.2007 | In the case of Special High Court Appeal No.238 of 2005, the Sindh High Court addressed the validity of bank guarantees executed by the appellants in favor of Zarai Taraqiati Bank Ltd. The dispute arose from a loan agreement under the Financial Institutions (Recovery of Finances) Ordinance, 2001, and the Contract Act, 1872. The appellants contested their liability, claiming that the guarantees were conditional based on a letter from the borrower company. However, the court ruled that the guarantees were unconditional and enforceable, as no conditions had been properly incorporated into the guarantees at the time of their execution. The court's decision reaffirmed that clear and unambiguous written contracts stand firm against claims of conditionality unless explicitly stated within the contractual documents. This case highlights the importance of understanding the implications of personal guarantees in corporate financing and the necessity of clarity in contract terms to avoid disputes... |
| 1942 SLD 40, (1942) 10 ITR 152 | D-2741 of 1939 , decided on 01.01.1942 | This case revolves around the interpretation of the Income-tax Act, specifically concerning the provisions for discontinuation of a business and the subsequent tax implications. The assessee, an advocate who was appointed as a Judge, sought relief from income tax imposed during a period he claimed to have ceased practicing law. The court ruled that the Income-tax Officer had sufficient information to grant relief under Section 25(3) of the Act, and the delay in filing the claim was not sufficient grounds for denial. The decision underscores the importance of judicial awareness in tax assessments and the rights of individuals to seek redress for over-assessments. Keywords: Income Tax, Discontinuation of Business, Judicial Review, Tax Relief, Advocate, Judge, High Court.... |
| 2007 SLD 1968, 2007 PLC 524 | Appeal No.12(03) of 2001-K , decided on 06.12.2006 | This case revolves around the appeal made by the Duty Free Shops Labour Union against the Duty Free Shops regarding unfair labor practices. The core issue was the dismissal of a petition by the National Industrial Relations Commission (NIRC), which the Union claimed was based on presumptions without proper evidence. The appeal highlighted the Union's role as the collective bargaining agent for the workers, who faced victimization and coercion from the management following their demand for negotiations. The case emphasizes the importance of fair labor practices and the necessity for judicial bodies to allow parties to present evidence before making decisions. The ruling not only reinstated the Union's rights but also mandated the management to refrain from further victimization, showcasing the court's commitment to upholding labor rights. Key legal provisions involved include sections from the Industrial Relations Ordinance and NIRC regulations. This case serves as a significant referen... |
| 2018 SLD 174 = 2018 MLD 43 | Cr.A. No. 580 of 2012 and Murder Reference No. 151 , decided on 16.03.2017 | In the case of Cr.A. No. 580 of 2012 and Murder Reference No. 151 of 2012, the Lahore High Court addressed the appeal of Adnan, who was convicted of murder and sentenced to death. The court scrutinized the evidence, particularly the identification process and witness statements, finding significant doubts regarding the reliability of the prosecution's case. The court highlighted that the identification parade was not conducted in accordance with legal standards, leading to the conclusion that the evidence against Adnan was insufficient to uphold the conviction. As a result, the court acquitted Adnan, emphasizing the importance of credible evidence in criminal proceedings. This case underscores key legal principles regarding identification and the burden of proof in murder trials. Keywords such as 'criminal law', 'identification parade', 'murder acquittal', and 'Lahore High Court' are relevant for understanding the implications of this ruling.... |
| 2019 SLD 827, 2019 CLC 643 | C.P. No. S-792 of 2013 , decided on 25.09.2017 | In the case of Saeed Ahmed Khan vs. VIIth Additional Sessions Judge, Hyderabad, the petitioner challenged the ex parte decree that dissolved his marriage and ordered the recovery of dowry articles. The Family Court had declared him ex parte due to publication of notice in a newspaper, which was deemed ineffective by the High Court. The court emphasized the need for proper service protocols under the Family Courts Act and the Civil Procedure Code. The judgment highlighted the importance of ensuring that parties are not condemned unheard and stressed the necessity of proper legal representation. This case underscores the significance of adhering to procedural laws in family disputes, particularly in matters of marriage dissolution and dowry recovery. Keywords: Family Courts Act, Civil Procedure Code, ex parte decree, dowry articles recovery, proper service of notice.... |
| 2021 SLD 477, 2021 PLJ 86 | C.A. No. 324 of 2020 , decided on 30.07.2020 | In the case of C.A. No. 324 of 2020, the Supreme Court of Pakistan addressed the appeal from the District Police Officer, Mianwali against the Punjab Service Tribunal's decision that reduced a major penalty for accepting bribes. The Court found significant procedural issues with the Tribunal's handling of the case, which lacked proper reasoning and demonstrated a misunderstanding of the law regarding illegal gratification. This case underscores the importance of strict adherence to legal and procedural standards in disciplinary matters involving civil servants, particularly in cases of corruption. The ruling reinforces the notion that accepting bribes is a serious offense that cannot be treated lightly, and the Court's decision serves as a precedent to deter similar misconduct in the future. Key legal principles highlighted include the necessity for thorough investigations and the proper application of penalties commensurate with the gravity of the offense. The judgment reiterates the ... |
| 2019 SLD 1302, 2019 CLC 915 | Civil Revision Application No. S-61 of 2016 , decided on 24.04.2018 | In the case of Civil Revision Application No. S-61 of 2016, the Sindh High Court addressed significant procedural issues regarding the dismissal of a suit for declaration, permanent injunction, and cancellation of documents based on limitation grounds. The trial court had dismissed the suit without addressing all issues, which included claims of fraud related to a power of attorney. The appellate court intervened, finding that the trial court's decision was flawed as it failed to consider the broader implications of the case, particularly the alleged fraudulent actions concerning the property in question, which involved significant agricultural land. The appellate court ruled that the correct limitation period for the case was Article 120 of the Limitation Act, thereby allowing the respondents to pursue their claims. This case highlights the importance of thorough judicial examination in civil proceedings, especially when allegations of deceit and fraud are involved. The court's decisi... |
| 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.... |