Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2009 SLD 3011 = (2009) 316 ITR 94 | WT APPEAL Nos. 1353 AND 1354 OF 2008 , decided on 13.02.2009 | This case revolves around the Wealth-tax Act, 1957, and the Finance Act, 1983, focusing on the treatment of assets held by closely held companies. Specifically, it addresses whether the value of godowns leased out by Anand Estate P. Ltd. should be included in the net wealth for tax assessment. The Bombay High Court, in its ruling, emphasized the importance of correctly interpreting the provisions related to wealth-tax liabilities. The court determined that assets not used for business purposes, even if they generate rental income, must be accounted for in the net wealth of the company. This case underscores the necessity for closely held companies to adhere to specific tax regulations, particularly in how they report and assess their assets for wealth-tax purposes. The decision is significant for tax professionals and companies operating in similar contexts, as it clarifies the legal standing on asset inclusion for wealth-tax assessments.... |
| 1979 SLD 983, 1979 PLC 229 | Petition No. 1235 of 1976 , decided on 09.01.1978 | In the landmark case involving Rana Muhammad Akram vs. Roti Corporation of Pakistan Ltd., the Labour Appellate Tribunal of Punjab addressed critical issues surrounding employee rights and procedural fairness in disciplinary actions. The petitioner, Akram, was dismissed from his position as a Stenographer on allegations of misconduct. However, the Tribunal uncovered significant flaws in the disciplinary process, including bias from the inquiry officer and a lack of adequate opportunity for the petitioner to defend himself. The ruling emphasized the importance of impartiality in workplace investigations, highlighting that a witness should not take on the role of judge. This case serves as a pivotal reference for future labor disputes, reinforcing the legal protections afforded to workers under the Industrial Relations Ordinance. It illustrates the necessity for employers to adhere strictly to fair procedures when handling employee grievances and disciplinary actions, ensuring that all pa... |
| 2023 SLD 2174, 2023 CLD 1450 | Appeal No. 5 of 2022 , decided on 25.08.2023 | In the landmark case of Messrs Hamza Farhad Securities (Pvt.) Ltd. vs. Securities and Exchange Commission of Pakistan, the Appellate Bench addressed critical issues concerning compliance with anti-money laundering regulations. The case highlighted the obligations of securities brokers to adhere to established laws aimed at combating money laundering and financing of terrorism. The Appellant argued that changes to regulations in 2019 hindered their compliance efforts, but the Commission countered that anti-money laundering policies had been in place since 2012. The Bench emphasized the need for vigilance and strict adherence to mandatory regulations, ultimately dismissing the appeal and upholding the penalty. This decision reinforces the importance of regulatory compliance within the financial sector and signifies the Commission's commitment to enforcing anti-money laundering laws effectively.... |
| 1985 SLD 2147, 1985 PLC 810 | LHR-575 of 1984 , decided on 18.11.1984 | In the case of Pakistan Engineering Company Ltd. vs. Muhammad Yasin, the Labour Appellate Tribunal, Punjab, addressed an industrial dispute regarding the retirement of Muhammad Yasin, a charge hand who contested the date of his superannuation based on medical certificates. The Tribunal emphasized the importance of service records over medical certificates lacking corroborative evidence. It determined that without substantial evidence to challenge the age recorded in the service documents, the respondent was barred from disputing his retirement. This case highlights critical aspects of employment law and the significance of accurate record-keeping in employment disputes, making it a relevant reference for practitioners in the field. Key terms include 'industrial dispute', 'superannuation', 'employment law', and 'service record'.... |
| 2023 SLD 1264, 2023 PLJ 500 | Crl. A. No. 146 of 2020 , decided on 07.02.2023 | This case involves an appeal against the acquittal of Waqar Naeem Malik, who was accused of misappropriating funds from a bank account belonging to his deceased father. The Islamabad High Court ruled on the appellant's ability to file an appeal through a special attorney, ultimately determining that such a procedure is not recognized in criminal law. The court also addressed the issue of delay in filing the appeal, highlighting that the law sets a strict 30-day limit for such actions. Failure to provide adequate justification for the delay resulted in the dismissal of the appeal, underscoring the importance of timely legal action. This ruling clarifies the limitations regarding representation in criminal appeals and the necessity for prompt legal proceedings. This case is significant for legal practitioners and the general public as it delineates the boundaries of legal representation and the strict adherence to limitation periods in the judicial process.... |
| 1996 SLD 231, 1996 SCMR 1110 | Civil Petition No. 367 of 1994 , decided on 18.01.1995 | This case revolves around a civil petition concerning specific performance of an agreement related to the sale of land. The petitioner sought recovery of the balance sale price and a permanent injunction against the respondent society. The initial trial court rejected the respondent's application to dismiss the plaint, asserting that the necessary court fee had been paid. However, upon revision, the High Court ruled that the plaint should be rejected due to a lack of cause of action and multifariousness. The Supreme Court ultimately evaluated the validity of these claims, stressing the need for a clear legal basis for the rejection of the plaint. The decision underscores the significance of detailed legal arguments in civil proceedings and the necessity for courts to carefully assess the validity of claims made in civil suits.... |
| 1976 SLD 408 = (1976) 104 ITR 625 | TAX CASE No. 301 OF 1970 (REFERENCE No. 89 OF 1970 , decided on 25.03.1976 | This case revolves around the interpretation of Section 7 of the Wealth-tax Act, 1957, which pertains to the valuation of assets for tax purposes. The key issue was whether the capital gains tax on hypothetical asset sales should be deducted when determining the net wealth of the assessee. The Madras High Court clarified that the valuation method prescribed in Section 7 does not allow for the deduction of capital gains tax as it is not an actual liability unless the asset is sold. This decision is crucial for taxpayers and legal practitioners dealing with wealth tax assessments, as it establishes that only the gross price in an open market scenario is relevant for asset valuation, without consideration for potential capital gains tax deductions. The ruling emphasizes the importance of actual transactions in determining tax liabilities, reinforcing the principle that hypothetical scenarios cannot create real tax obligations. Legal representatives and tax advisors should note this preced... |
| 2015 SLD 744, 2015 YLR 912 | Criminal Appeal No. 2-D of 2012 , decided on 05.06.2013 | In the case of Aurangzeb vs. The STATE, the Peshawar High Court delivered a significant ruling concerning the application of sections 302 and 299 of the Pakistan Penal Code regarding the concept of honor killing and grave provocation. The accused, Aurangzeb, was convicted initially for killing Abdul Qayyum after finding him in an objectionable condition with his wife. However, the appeal highlighted the mitigating factors of sudden provocation and the defense of honor. The court concluded that the evidence did not support a conviction under section 302(c) as the act was not premeditated and was committed in a moment of emotional distress. This ruling is vital in understanding the legal interpretations surrounding honor-related offenses and the nuances of provocation in criminal law, making it a critical reference for future cases. Keywords such as 'honor killing', 'grave provocation', and 'Pakistan Penal Code' are essential for legal professionals and scholars studying the implications... |
| 2010 SLD 2818, 2010 PCRLJ 475 | Criminal Miscellaneous No. 3421/B of 2009 , decided on 24.11.2009 | In the case of Ashiq Muhammad vs. The State, the Lahore High Court deliberated on the petitioner's request for post-arrest bail concerning charges of dacoity under sections 395 and 412 of the Penal Code. The petitioner was not named in the FIR and had not undergone any identification tests. The prosecution's case relied heavily on the statements of co-accused individuals, raising concerns about the evidentiary value of such testimony. The court ruled that the petitioner should be granted bail, as the evidence presented was insufficient to sustain the charges against him. This case highlights critical aspects of criminal procedure, especially regarding the presumption of innocence and the burden of proof. The court's decision reflects a balanced approach to ensuring justice while recognizing the rights of the accused. Keywords: bail, criminal procedure, Lahore High Court, dacoity, evidentiary value, presumption of innocence, legal rights.... |
| 2015 SLD 1787, (2015) 111 TAX 147, 2015 PTD 1438 | STA No. 1107/LB/2014 , decided on 11.11.2014 | In the case of MS. PAUL LEATHER INDUSTRIES vs. C.I.R., ZONEX, R.T.O., the Appellate Tribunal Inland Revenue addressed significant issues related to the Sales Tax Act, 1990. The Tribunal scrutinized the validity of a second show cause notice issued to the taxpayer, which was based on a contravention report that alleged inadmissible input tax claims on fake zero-rated supplies. The Tribunal concluded that the DCIR's actions were not legally justified as the law does not permit a second audit for the same tax period and taxpayer. The Tribunal emphasized the importance of adhering to legal procedures and upheld the taxpayer's rights, highlighting that the taxpayer had provided adequate evidence of their manufacturing activities and compliance with tax regulations. This case underscores the critical nature of due process in tax assessments and the protection of taxpayer rights under the Sales Tax Act, 1990.... |
| 1993 SLD 1239, 1993 PLC 268 | Civil Appeal No. 8 of 1992 , decided on 02.11.1992 | In the case of The Accountant General, Azad Jammu and Kashmir vs Zaman Hussain Khan, the Supreme Court of Azad Jammu and Kashmir addressed critical issues concerning the jurisdiction of the courts and the definitions of 'departmental authority' under the Azad Jammu and Kashmir Service Tribunal Act, 1975. The appeal arose from a High Court decision that favored Zaman Hussain Khan, a civil servant who contested the recovery of overpayments made to him by the District Accounts Officer based on an audit objection. The Supreme Court held that even if jurisdictional issues were not raised initially, they could still be addressed at the Supreme Court level. The Court emphasized the importance of the Service Tribunal's authority in adjudicating matters related to civil servants' service conditions. This case highlights the broader implications for civil servant protections and the procedural frameworks governing administrative decisions. The decision underscores the significance of legal repre... |
| 1969 SLD 120, 1969 SCMR 48 | Writ Petition No. 1978 of 1964 | In the case of Messrs Sheikh Cotton Factory versus The Province of West Pakistan, the Lahore High Court reviewed a petition for special leave to appeal that was filed late. The petition was barred due to a delay of 66 days, which the petitioner attributed to business commitments in Karachi. The court found that the reasons provided were insufficient to warrant an extension of time as per the Supreme Court Rules, 1956, specifically Order XIII, rule 1. The judges, MUHAMMAD YAQUB ALI and ABDUS SATTAR, ultimately dismissed the petition, emphasizing the importance of adhering to procedural timelines in legal proceedings. This case highlights the critical nature of timely filings in the judicial system and serves as a reminder of the consequences of delays. Keywords: Lahore High Court, Supreme Court Rules, legal procedure, timely filing, petition dismissal.... |
| 2008 SLD 224, 2008 PTD 139, (2007) 96 TAX 296 | S.T.A. No.1309/LB of 2005 , decided on 03.04.2007 | The case revolves around the Sales Tax Act, 1990, where the Appellate Tribunal Inland Revenue adjudicated on various penalties imposed on the appellant for late filing and inaccuracies in sales tax returns. Key issues included the justification for late filings, the recording of exempt purchases, and the discrepancies in the valuation of supplies. The tribunal's decision underscored the importance of compliance with tax regulations while also recognizing the realities faced by businesses in maintaining accurate records. This case serves as a critical reference for understanding sales tax compliance and penalties under the Sales Tax Act, 1990, making it relevant for tax practitioners and businesses alike.... |
| 2019 SLD 1546, 2019 CLC 1012 | C.P. No. S-108 of 2018 , decided on 29.06.2018 | The case revolves around the applicability of section 12(2) of the Civil Procedure Code (CPC), which allows a party to challenge a decree based on fraud, misrepresentation, or lack of jurisdiction. The petitioners, led by Miss Rozina Parveen, contested the dismissal of their application to set aside a decree that favored Ghulam Nabi, arguing that they had not authorized their brother to act on their behalf. The Sindh High Court, presided over by Justice Amjad Ali Sahito, evaluated the procedural validity of the petitioners' claims, highlighting the legal principle that once a party has opted for an appeal, they cannot subsequently seek relief through section 12(2). The court emphasized the necessity for finality in legal proceedings, indicating that the petitioners' failure to file a suit against their attorney undermined their position. The decision underscores the importance of adhering to established legal processes and the limitations of remedies available under the CPC.... |
| 2010 SLD 704, 2010 PTD 1293 | Constitutional Petition No. D-219 and C.M.As. Nos. , decided on 18.02.2010 | In the case of MESSRS P.M. INTERNATIONAL THROUGH SPECIAL ATTORNEY vs. FEDERATION OF PAKISTAN, the Sindh High Court addressed issues arising from the Customs Act, 1969, specifically regarding the assessment and valuation of imported goods. The petitioner challenged the Customs Officer's re-assessment of their goods after their self-assessment was rejected. The Court examined the maintainability of the constitutional petition, ruling that the petitioner had an available remedy of appeal against the re-assessment order. The decision reiterated the procedural aspects of customs valuation and the importance of following statutory remedies in customs disputes. This case serves as a significant reference for importers facing similar situations, emphasizing the need to adhere to established legal channels for dispute resolution in customs matters, thereby ensuring compliance with the Customs Act. The ruling also highlights the role of the judiciary in interpreting customs law and affirms the p... |
| 2012 SLD 48, 2012 PTD 699, (2012) 105 TAX 511 | I.T.As. Nos. 57 to 60(PB) of 2008 , decided on 01.08.2009 | In the case of Yasrab Corporation vs. C.I.R./R.T.O., Peshawar, the Income Tax Appellate Tribunal addressed the issue of a refund claim filed by the assessee for the assessment years 1999-2000 to 2002-2003. The Tribunal examined the validity of the Taxation Officer's rejection of the refund application based on the expiration of the limitation period. The assessee argued that their income was earned from a non-taxable area, thus exempting them from the obligation to file income tax returns. However, the Tribunal concluded that the assessee failed to provide evidence of income generation from the claimed non-taxable area and noted that the limitation period for filing the refund application had lapsed, as no tax returns were submitted during the relevant years. The Tribunal ultimately upheld the Taxation Officer's ruling, reinforcing the importance of adhering to legal procedures and demonstrating the legitimacy of claims for tax refunds.... |
| 2012 SLD 527, 2012 CLC 817 | Revision Petition No.440 of 2010 , decided on 06.02.2012 | In the case of Ahmed Din vs. Haq Nawaz and others, the High Court (AJ&K) addressed issues surrounding a suit for permanent injunction related to a road constructed by the Local Government Department. The petitioner, Ahmed Din, claimed ownership of land that was impacted by the road's construction. The trial court's cancellation of the interim injunction was upheld by the appellate court, as it was determined that the petitioner had previously consented to the road's construction and had not formally claimed ownership in the suit. The court's decision reiterated principles of property rights and the necessity of seeking compensation for land if consent was not given, reflecting key aspects of civil procedure and specific relief law. This case highlights the importance of legal representation and the procedural steps necessary for maintaining property rights, making it a significant reference for future cases involving land use disputes.... |
| 1970 SLD 642, (1970) 78 ITR 601 | 63 OF 1965 , decided on 19.09.1969 | The case revolves around the interpretation of the Wealth-tax Act, 1957, and the Madras Estates (Abolition and Conversion into Ryotwari) Act, 1948, specifically regarding the status of an impartible estate and the inclusion of compensation in net wealth. The key issue was whether the assets constituted individual property or joint Hindu family property. The court determined that the impartible estate is treated as individual property for tax purposes, despite the traditional view of family property. This ruling highlights the complexities of wealth assessment in cases of abolished estates and the implications for inheritance and taxation under contemporary laws. The decision underscores the importance of understanding property classification in wealth tax assessments, particularly in cases involving historical estates and joint family dynamics. This case serves as a significant reference for future taxation and property law cases, especially concerning the treatment of estates and comp... |
| 1984 SLD 1094, 1984 PLC 271 | 21/10 of 1983 , decided on 29.06.1983 | This case revolves around the appeal of S. Safdar Hussain against the revocation of his appointment as Excise and Taxation Officer by the Secretary to the Government of Punjab, which was deemed invalid by the Service Tribunal. The Tribunal cited that the appointment made by the Governor was in compliance with the Punjab Civil Servants Act and the relevant rules, emphasizing the importance of proper procedural adherence. The ruling underlines the principle of locus poenitentiae, preventing the retraction of an appointment after the individual has fulfilled their duties satisfactorily. This case highlights critical aspects of administrative law, the authority of governmental appointments, and the rights of civil servants in Pakistan, making it a significant precedent for similar cases in the future.... |
| 1963 SLD 501, 1963 PLD 203 | Civil Appeal No. 17 of 1961 , decided on 18.03.1963 | This case involves an appeal by Masudul Hassan against a High Court decision that denied his request for a writ of mandamus to remove Khadim Hussain from the Town Committee. The Supreme Court examined the legal principles surrounding the issuance of such writs, particularly focusing on the necessity for the applicant to possess a legal right to compel the performance of a duty by a public authority. The Court determined that the dismissal of Khadim Hussain from the Municipal Committee was invalid due to jurisdictional issues and that the petitioner did not demonstrate a direct legal interest in enforcing Husain's removal. The ruling underscores the significance of proper legal standing in administrative proceedings and the discretionary nature of writs, particularly in cases involving public office. The appeal ultimately highlighted the procedural complexities inherent in municipal governance and the legal standards required for challenging the validity of public office holders.... |
| 1954 SLD 172, (1954) 25 ITR 252 | D-2741 of 1954 , decided on 21.08.1954 | In the landmark case of Haji Mohammad Usman & Sons v. Commissioner of Income Tax, the Nagpur High Court addressed the complexities of income tax assessment related to money brought into British India. The case revolved around the interpretation of the Income-tax Act, 1961, and the Indian Income-tax Act, 1922. The court's decision clarified that the purpose for which income is brought into British India does not affect its taxability if it initially accrued as income. The ruling underscored the principle that once profits are transferred into British India, they are subject to taxation, regardless of the intention behind the transfer. This decision is pivotal for understanding tax obligations for income originating outside British India and significantly influences how income tax law is applied. The case is a crucial reference point for legal professionals dealing with cross-border income issues, highlighting the importance of statutory interpretation and the rigid application of tax la... |
| 2017 SLD 1962 = 2017 CLC 704 | Civil Appeal No. 131 of 2014 , decided on 17.08.2015 | This case revolves around a civil appeal concerning a dispute over a compromise deed under the Specific Relief Act, 1877. The plaintiff, Zahoor Ahmed, challenged the legitimacy of a compromise he had entered into with the respondent, Mohammad Siddique, claiming it was procured through fraud. The Supreme Court of AJ&K upheld the decisions of the lower courts, emphasizing the importance of evidence in proving claims of fraud. The court reiterated that mere allegations without substantial proof do not suffice for overturning established legal decisions. This case highlights critical legal principles such as estoppel and waiver, and the burden of proof that lies with the plaintiff in civil matters. It serves as a reminder of the importance of clear and convincing evidence in legal disputes involving claims of fraud and compromise.... |
| 2006 SLD 3181, (2006) 286 ITR 86 | ... | |
| 1990 SLD 29, 1990 PTD 238 | Income tax Case No. 22 of 1981 , decided on 22.08.1988 | This case revolves around the Income Tax Act, 1922, where the Tribunal's decision was challenged regarding the deletion of income from other sources and the legality of reopening assessments. The ruling highlights the importance of procedural correctness in tax assessments and the need for clear judicial findings on critical issues such as interest remission. The judges emphasized the necessity for the Tribunal to clarify its decisions on these matters, thereby reinforcing the principles of tax law and judicial oversight. This case serves as a significant reference for future income tax adjudications, particularly in relation to procedural fairness and the interpretation of tax statutes. Keywords: Income Tax Act, Tribunal decisions, tax assessments, judicial findings, procedural correctness.... |
| 2004 SLD 860, 2004 SCMR 229 | Criminal Petition for Leave to Appeal No.369-L of , decided on 22.05.2002 | In the case of Mehrban Ali vs. The State, the Supreme Court of Pakistan addressed serious allegations against the petitioner, including fraud and forgery. The court evaluated the merits of the case and the evidence presented, ultimately finding sufficient grounds to uphold the Lahore High Court's decision to cancel the petitioner's bail. The court emphasized the significance of the allegations, noting the substantial financial loss incurred by the complainant due to the alleged actions of the petitioner. This case highlights the legal principles surrounding bail in serious criminal matters and the scrutiny applied by the courts in such cases. Keywords: bail, fraud, forgery, Supreme Court of Pakistan, criminal law, legal principles, Lahore High Court.... |
| 2015 SLD 2807, 2015 CLD 938 | I.C.A. No. 16 of 2015 , decided on 29.01.2015 | In the case of I.C.A. No. 16 of 2015, the Islamabad High Court addressed the execution of a compromise decree under the Financial Institutions (Recovery of Finances) Ordinance, 2001. The court ruled on the rights of financial institutions to sell mortgaged properties and confirmed the procedures that must be followed during execution. The appellant, EHSAN ULLAH QURESHI, contested the execution on the grounds of being 'condemned unheard,' claiming that he was misinformed about the cause list being canceled. However, the court found that the appellant had been delaying proceedings and had not challenged previous decisions regarding the objections raised. The court emphasized that the execution of decrees must comply with both the specific provisions of the Ordinance and the general procedures outlined in the Civil Procedure Code, 1908. The decision reinforced the authority of banking courts in executing decrees, allowing for possession of mortgaged properties prior to auction. This case ... |
| 1986 SLD 538, 1986 SCMR 601 | Civil Petition for Special Leave to Appeal No. 78 , decided on 20.11.1985 | The case revolves around a petition for special leave to appeal against a decision made by the Lahore High Court concerning the relationship of landlord and tenant, as well as the jurisdiction of civil courts over evacuee property. The petitioners, represented by well-known advocates, sought to challenge the High Court's dismissal of their constitutional petition which had aimed to contest a judgment from an Additional District Judge. This judgment had concluded that the petitioners failed to establish the landlord-tenant relationship and allowed the parties to resolve their title claims through Settlement Authorities. The Supreme Court ultimately quashed the High Court's observations about civil court jurisdiction, ensuring that the petitioners could pursue their case without prejudicial comments from the higher court. This case highlights crucial aspects of property law in Pakistan and the procedural rights of petitioners in the face of dismissive judicial remarks, making it a signif... |
| 1997 SLD 807, 1997 SCMR 1364 | Civil Petition No. 235 of 1995 , decided on 11.12.1995 | The case revolves around the procedural concerns related to the issuance of an Annual Confidential Report (A.C.R) for civil servants under the Constitution of Pakistan (1973). The petitioner, Noor Elahi, claims that the sole adverse report he received in his lengthy career was not only unjust but also improperly communicated after several years. This case highlights key legal principles regarding civil service evaluations, fairness in administrative action, and the implications of delayed reporting. The Supreme Court's decision to grant leave to appeal emphasizes the judiciary's role in safeguarding the rights of civil servants against potentially arbitrary administrative actions. In a broader context, this case can inform future legal discussions about employee evaluations, administrative justice, and compliance with established reporting protocols in governmental institutions.... |
| 2010 SLD 2004, (2010) 320 ITR 170, (2010) 189 TAXMAN 94 | IT APPEAL Nos. 21, 25 AND 26 OF 2003 , decided on 07.10.2009 | In the case of H.P. State Forest Corporation vs. Commissioner of Income Tax, the Himachal Pradesh High Court ruled on the deductibility of interest payments made by the corporation for delayed royalty and sales tax payments. The court clarified that such interest payments are compensatory in nature and qualify as business expenditures under Section 37(1) of the Income Tax Act, 1961. This ruling is significant for businesses, particularly state undertakings, as it establishes a precedent for the treatment of interest payments as allowable deductions rather than penalties. The court's decision reflects the understanding that while interest may be labeled as a penalty in agreements, it serves as compensation for delayed payments and is integral to the business operations of the corporation. Consequently, the court affirmed the Tribunal's decision to allow deductions for interest on belated payments made during the assessment year 1996-97, thus providing clarity on the treatment of such fi... |
| 2013 SLD 2834, 2013 YLR 2226 | Election Appeals Nos. 25 and 51 of 2013 , decided on 12.04.2013 | This case involves two election appeals regarding the candidacy of individuals contesting for a provincial assembly seat in Pakistan. The Lahore High Court examined the validity of the nomination papers submitted by the appellants. The main contention revolved around allegations that one of the respondents was a deserter from the Pakistan Air Force and had questionable educational qualifications. However, the court found that the respondent provided adequate proof of retirement from the Air Force, and the appellant failed to substantiate claims about the educational degrees. The court's decision emphasized the importance of credible evidence in election-related disputes, dismissing the appeals and affirming the nomination of the candidates. This case highlights key constitutional provisions regarding disqualifications for parliamentary membership under the Constitution of Pakistan and the Representation of the People Act. Keywords: election appeals, Lahore High Court, disqualification,... |
| 1991 SLD 1961, 1991 PLC 869 | HYD-102 of 1991 , decided on 29.05.1991 | In the landmark case of HYD-102 of 1991, the Labour Appellate Tribunal, Sindh ruled on the nature of employment classifications under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968. The case involved Ghulam Rasool, a Chowkidar at Army Welfare Sugar Mills, who was dismissed for alleged misconduct related to absenteeism without due process. The Tribunal underscored that the classification of a workman should be based on the duties performed rather than job titles. This decision is crucial for labor rights, emphasizing fair treatment and due process for workers in Pakistan's industrial sectors. The ruling aligns with precedents set in prior cases, reinforcing the legal framework protecting worker rights against arbitrary dismissal.... |
| 2023 SLD 983, 2023 CLC 738 | S.A.O. No. 77924 of 2019 | ... |
| 2000 SLD 341, 2000 PTD 2543, (1999) 236 ITR 910 | Tax Case No. 562 of 1983 (Reference No. 302 of 198 , decided on 06.02.1997 | This case revolves around the jurisdiction of the Inspecting Assistant Commissioner (IAC) in imposing penalties for concealment of income under the Income Tax Act, 1961. The core issue was whether the IAC had the authority to complete penalty proceedings that were initiated prior to the amendment of section 274(2) in 1976. The court emphasized that jurisdiction is determined by the law in effect at the time of the reference, not solely by the timing of the order. The decision reiterates the importance of understanding the implications of legislative amendments on ongoing proceedings. The ruling affirms the IAC's jurisdiction, setting a precedent for similar cases in tax law. This case is significant for tax practitioners and taxpayers alike, highlighting the nuances of procedural law in tax assessments and the potential for penalties in cases of income concealment. Keywords such as 'Income Tax Act', 'penalty proceedings', 'jurisdiction', and 'amendment' are critical for understanding t... |
| 2015 SLD 2161, 2015 MLD 708, 2015 PLJ 18 | Transfer Application No. 11-B of 2014 , decided on 12.08.2014 | This case revolves around a transfer application under the Family Courts Act, 1964, specifically section 25-A, which deals with the transfer of family cases for the convenience of women and children. The petitioner Mst. Shabana Begum sought to transfer her husband's suit from Bannu to Karak, where her own suit was pending. The court noted the importance of the welfare of children and the hardships faced by the petitioner in traveling with her sick child. The decision underscores the need for family cases to be handled in a manner that prioritizes the convenience of the female litigants, particularly in sensitive family matters. This ruling aligns with the growing emphasis on the rights of women and the welfare of children in legal proceedings. The case highlights the court's role in ensuring that justice is served while considering the practical challenges faced by the parties involved. Keywords: Family Courts Act, transfer application, women's rights, child welfare, legal proceedings,... |
| 2007 SLD 1207 = 2007 MLD 1187 | Writ Petition No. 18227 of 2005 , decided on 03.11.2006 | In the case of Writ Petition No. 18227 of 2005, the Lahore High Court addressed a petition concerning the cancellation of a lease for state land. The petitioner, Muhammad Ali, claimed he was still in possession and had been paying 'Tawaan', but the court found that he was recorded as an illegal occupant in the revenue records. The initial lease granted in 2001 had expired in 2002, and the land had since been allocated under the Islamabad Oustees Scheme. The court ruled that the petitioner could not claim allotment rights after the lease expired, emphasizing the importance of adhering to legal frameworks governing land leases. This case highlights the significance of proper documentation and the legal implications of lease agreements under the Transfer of Property Act, particularly regarding rights to state land. The ruling reinforces the principle that tenants must comply with the terms of their leases and seek recourse through appropriate channels when disputes arise. Key terms such a... |
| 1976 SLD 556, (1976) 105 ITR 283 | 225 of 1972 , decided on 10.01.1974 | In the case of K. Ramamurty Subudhi & Sons v. Commissioner of Income Tax, the Orissa High Court evaluated the validity of a notice served under the Income-tax Act, 1961. The petitioner challenged the Tribunal's ex-parte order, arguing that the notice was not properly addressed, leading to its refusal by a household member. The court clarified that despite the omission of specific address details, the postal service successfully located the addressee, and the refusal was not due to any fault of the service. The judgment emphasized the importance of adhering to procedural norms while also recognizing the practical efficacy of the notice's delivery. Consequently, the court dismissed the petition, reinforcing the Tribunal's authority and the legitimacy of the revenue's position. This case illustrates critical aspects of tax law and procedural compliance, making it significant for legal practitioners and tax professionals, especially those involved in appellate proceedings under the Income-... |
| 1981 SLD 2046, 1981 PLC 104 | BR-149 to 153 of 1979 , decided on 10.01.1981 | In the case of Mubarik Ali and others vs. Project Director, Karkhana Alaat-e-Zaree, Bahawalpur, the Labour Appellate Tribunal addressed the prolonged litigation faced by employees dismissed in 1975. The tribunal found that the management's continuous technical objections were obstructing justice, leading to a significant delay in the resolution of the case. The tribunal emphasized the importance of expeditious handling of labour disputes to uphold the principles of justice and fair treatment. The ruling underlined that the employees, who had faced job loss for years, deserved a sympathetic approach from the management, which is a government establishment. The decision was aimed at ensuring that the Labour Court resolves the case without further delay, reflecting the tribunal's commitment to protect the rights of workers under the Industrial Relations Ordinance. Keywords: Labour Appellate Tribunal, Industrial Relations Ordinance, workers' rights, legal proceedings, justice, government e... |
| 2011 SLD 126, 2011 PLD 586 | Execution No.69 of 2008 and C.M.A. No.908 of 2010 , decided on 15.07.2011 | In the case between MCB Bank Ltd. and Duty Free Shop Ltd., the Sindh High Court addressed complexities surrounding the execution of a decree and the rights of third parties. The court examined the implications of the Civil Procedure Code, particularly emphasizing the importance of proper notification and compliance with attachment procedures. As a result, it concluded that the Pakistan International Airlines Corporation, having acquired ownership of the warehouse prior to the execution order, was entitled to have the attachment lifted. The ruling underscores the necessity for due diligence and transparency in the execution of decrees, reinforcing the legal protections afforded to bona fide claimants in property disputes. The case serves as a significant precedent for future matters concerning property transfers and execution proceedings in Pakistan.... |
| 2002 SLD 951, 2002 PCRLJ 551 | No.12/T and Criminal Revision No.125 of 1999 , decided on 10.10.2001 | In a significant ruling by the Lahore High Court, the case of Faiz Rasool alias Faisal alias Faizi and Abid Ali resulted in their conviction for multiple murders, stemming from a tragic incident where a house was set on fire, leading to the deaths of six individuals, including women and children. The court meticulously analyzed the evidence, which included eyewitness accounts and confessional statements. The motive revolved around a gambling dispute, highlighting the dark underbelly of such illicit activities. Legal experts emphasize the implications of this case on criminal justice, especially concerning the application of the Anti Terrorism Act and the Penal Code. The ruling sets a precedent for handling cases involving arson and mass casualties, reinforcing the legal framework designed to deter such brutal acts. This case remains a focal point in discussions about legal reform and the judiciary's role in ensuring justice for victims of violent crimes.... |
| 1996 SLD 1170, 1996 SCMR 511 | Criminal Petition No. 132 of 1994 , decided on 14.12.1994 | In the case of Criminal Petition No. 132 of 1994, the Supreme Court of Pakistan addressed the issue of bail under the Criminal Procedure Code. The case involved allegations of theft, with the complainant alleging that her purse was snatched by the accused and others. The Court scrutinized the complainant's identification of the accused and determined that there was insufficient evidence to justify the denial of bail. The decision emphasized the importance of reasonable belief in the context of bail applications, particularly when the identification of the accused is questionable. The ruling highlighted the legal standards required for bail under the provisions of the Criminal Procedure Code and the Hudood Ordinance, reinforcing the rights of the accused under Pakistani law. This case is significant for its interpretation of bail laws in Pakistan, ensuring that due process is upheld in criminal proceedings.... |
| 1962 SLD 405 = (1962) 45 ITR 539 | IT REFERENCE No. 5 OF 1960 , decided on 20.03.1961 | The case revolves around the tax implications of the surplus amount received from the sale of assets by the Rohtak and Hissar Dist. Electricity Supply Co. Ltd. The court examined the provisions of the Income-tax Act, 1961, and the earlier Indian Income-tax Act, 1922, particularly focusing on section 10(2)(vii) related to balancing charges. It was established that the assessee company, which had ceased its distribution business prior to the accounting year, sold its assets to a newly formed company. The key legal issue was whether the surplus amount generated from the sale was taxable. The court ruled that since the assets were not used in the business during the accounting period, the surplus was not liable for taxation. This case highlights crucial aspects of tax law regarding asset sales and the definitions of taxable income, making it significant for practitioners and stakeholders in the field of taxation.... |
| 1952 SLD 17, 1952 PLD 660 | Criminal Revision Petition No. 243 of 1952 , decided on 26.09.1952 | In this landmark case, the Lahore High Court addressed the procedural validity of a forfeiture order against sureties under the Punjab Control of Goondas Act. The case arose from a judicial order that forfeited a surety bond due to the absence of the individual it covered. The court ruled that such an order must be made by both members of the Tribunal, asserting the judicial nature of such decisions. The judgment highlighted the necessity of strict adherence to legal procedures to uphold the rights of sureties and prevent undue penalties. This case sets a precedent for the treatment of sureties in similar legal contexts, emphasizing the balance between enforcing obligations and recognizing the rights of individuals involved in judicial proceedings. Legal practitioners must note the implications of this ruling for future cases involving surety bonds, as it reinforces the importance of procedural correctness in judicial decisions. The case serves as a critical reference point in understa... |
| 2003 SLD 3826, (2003) 263 ITR 129 | D-2741 of 2016 , decided on 01.06.2003 | This case revolves around the method of stock valuation adopted by Hela Holdings P. Ltd. for the assessment year 1995-96. The assessee initially valued its stocks based on the cost of acquisition but later changed to a valuation method that considered the lower of cost or market value, in line with accounting standards. The Assessing Officer disallowed the loss claimed due to this change, deeming it detrimental to revenue. However, the Commissioner of Income Tax (Appeals) reversed this decision, and the Tribunal upheld the disallowance. Upon appeal, the Calcutta High Court found that the change in accounting method was legally permissible, highlighting the distinction between tax avoidance and evasion. The court concluded that the change was made honestly, and the method was regularly employed, thus allowing the appeal. This case underscores the importance of proper accounting practices and the rights of taxpayers to adjust their methods in compliance with legal standards.... |
| 1976 SLD 234, 1976 SCMR 234 | , decided on 07.01.1976 | In this case, the Supreme Court of Pakistan dealt with the implications of the Muhammadan Law regarding gifts and the doctrine of mushaa. The court evaluated a registered gift deed executed by Mst. Hazrat Bibi, which conveyed land to her grandsons. The main contention arose from the petitioners, who claimed that the gift was ineffective due to their status as collaterals and the absence of partition of the joint khata. However, the court upheld the lower courts' decisions, confirming the donees' status as legal heirs. The court emphasized that the gift was valid as it was accompanied by physical possession, thus dismissing the petitioners' claims. This case highlights the importance of understanding inheritance rights under Muhammadan Law and the nuances of property gifts, particularly in joint ownership scenarios. Keywords such as Muhammadan Law, gift validity, inheritance rights, and property disputes are essential for those researching legal precedents in similar contexts.... |
| 2020 SLD 182, 2020 CLC 92 | Election Petition No. 07 of 2018 , decided on 15.01.2019 | In the case of Election Petition No. 07 of 2018, the Sindh High Court addressed significant procedural issues concerning the verification of election petitions under the Elections Act, 2017 and the Civil Procedure Code. The court ruled that the petition filed by Ghulam Murtaza Shaikh against Meer Nadir Ali Magsi was not maintainable due to non-compliance with mandatory verification requirements. Specifically, the verification clause was not signed by the petitioner, and the affidavit lacked essential details as required by law. The decision underscored the importance of following legal protocols meticulously in election-related matters to uphold the electoral process's integrity. The ruling serves as a precedent in future election petitions, emphasizing that any procedural defects could lead to dismissal. The court's interpretation of the laws involved, including the Elections Rules, 2017, and the Elections Act, 2017, highlights the strict nature of compliance needed in such cases. Leg... |
| 1992 SLD 2136, 1992 PLJ 370 | Writ Petition No.4412 of 1990 , decided on 09.03.1992 | In the notable case of Writ Petition No.4412 of 1990, the Lahore High Court addressed significant legal principles regarding the jurisdiction of Special Courts under the Suppression of Terrorist Activities (Special Courts) Act, 1975. The petitioners, led by Ghulam Shabbir, challenged the jurisdiction of the Special Court in Faisalabad, which had dismissed their objections regarding the trial of non-scheduled offences. The court's decision emphasized that Special Courts are bound by statutory jurisdiction, which does not extend to offences not explicitly included in the law's first schedule. This case is critical for understanding the limitations of Special Courts in Pakistan's legal framework, reinforcing the need for adherence to statutory provisions in criminal proceedings. The ruling also highlights the importance of jurisdiction in maintaining the integrity of legal processes. Keywords such as 'Special Court jurisdiction', 'Suppression of Terrorist Activities', and 'legal principle... |
| 2023 SLD 2466, 2023 PLJ 45 | Crl. P. No. 433-L of 2022 , decided on 30.09.2022 | In the case Crl. P. No. 433-L of 2022, the Supreme Court of Pakistan addressed the petition of Rashid Ramzan, who sought post-arrest bail relating to a serious criminal charge involving murder. The case revolved around allegations that Ramzan, along with co-accused, had attacked the complainant's party resulting in the death of Haji Muhammad Panah. The court meticulously analyzed the evidence, including the prompt lodging of the FIR and the specific role of the petitioner in the crime, which was deemed significant and fatal. The court underscored that the occurrence took place in broad daylight, leaving little room for misidentification of the accused. The ruling stressed that the principles of criminal justice necessitate a careful evaluation of the circumstances surrounding each case, particularly when serious charges such as murder are involved. The court ultimately found no merit in the petitioner's arguments for bail, thereby reinforcing the legal standards for such requests in ca... |
| 1989 SLD 524, 1989 SCMR 367, 1989 SLD 1080 | Civil Petition No. 108 of 1988 , decided on 08.01.1989 | This case involved a civil petition before the Supreme Court of Pakistan regarding constitutional matters originating from the Baluchistan High Court. The primary issue revolved around the procedural handling of two constitutional petitions, namely No. 290 of 1988 and No. 291 of 1988, both of which needed to be disposed of on their merits. The Supreme Court, led by Chief Justice Muhammad Haleem and other esteemed judges, emphasized the necessity for an expedited hearing of these petitions to uphold the principles of justice and constitutional rights. The petition was ultimately disposed of without further action, indicating that the Supreme Court found no immediate grounds to proceed further at that stage. The decision highlights the court's role in overseeing lower court proceedings and ensuring that constitutional matters are resolved efficiently. This case underscores the importance of judicial review in maintaining the rule of law and protecting individual rights under the Constitu... |
| 1988 SLD 595, 1988 PLC 321 | KAR-8 and 17 of 1987 , decided on 12.04.1987 | In the case of KAR-8 and 17 of 1987, the Labour Appellate Tribunal, Sindh, addressed the appeals filed by Muhammad Afsar and another against Karachi Transport Corporation. The central issue was the applicability of the West Pakistan Essential Services (Maintenance) Act, 1958, and whether the Labour Court had jurisdiction to hear grievances submitted under the Industrial Relations Ordinance, 1969. The Tribunal found that the Labour Court had incorrectly dismissed the grievances on legal grounds, asserting that it should have considered the merits of the case. The decision underscores the importance of jurisdictional clarity in labor disputes and the rights of employees to seek redress. The case highlights the intersection of labor law and statutory provisions, making it a significant reference for future labor-related cases. Keywords such as 'Labour Appellate Tribunal', 'jurisdiction', and 'employee rights' are essential for understanding the legal implications of this decision.... |
| 2003 SLD 757 = 2003 CLD 420 | Suits Nos. 106 and 107 of 2002 , decided on 14.06.2002 | In the case of Sindh High Court's decision in Suits Nos. 106 and 107 of 2002, the plaintiff, Messrs Chemiviscfibre Ltd., sought an order to restrain the defendants from claiming payment against bills of exchange linked to a contract for machinery supply. The court reviewed the claims under the Negotiable Instruments Act, 1881, particularly sections 9 and 58, as well as the Contract Act, 1872, focusing on the nature of bank guarantees and the essential conditions for being a holder in due course. The judgment highlighted the importance of adhering to the agreed terms of payment and the implications of premature payment. The court underscored that any interference with the payment process must be backed by substantial evidence of fraud or similar misconduct. Given the lack of a strong prima facie case, the plaintiff's request was denied, reinforcing the sanctity of bills of exchange in commercial transactions. The decision also referenced several precedents that clarify the legal princip... |
| 1995 SLD 455, 1995 CLC 639 | Writ Petition No. 10430 of 1992 , decided on 31.01.1993 | This case pertains to the application of the West Pakistan Urban Rent Restriction Ordinance and the Constitution of Pakistan in the context of landlord-tenant disputes. The Lahore High Court addressed the jurisdictional limitations concerning the Rent Controller's orders, emphasizing the necessity for remedies through appeal rather than constitutional petitions for interlocutory orders. The decision reinforces the procedural aspects of rent disputes and the legal avenues available for tenants under current law. Such cases often highlight issues related to tenant rights, landlord obligations, and the interplay of civil and constitutional law in resolving property disputes, making them relevant in discussions about property law and tenant protection. Keywords: landlord-tenant law, rent control, constitutional jurisdiction, legal remedies.... |
| 1999 SLD 204, 1999 SCMR 185 | Civil Appeals Nos. 946 to 948 of 1993 , decided on 28.10.1998 | This case revolves around the determination of seniority among civil servants, specifically between inductees and those already in service. The Supreme Court dealt with appeals regarding the validity of seniority adjustments made by the Federal Service Tribunal, which had previously ruled in favor of the inductee/deputationists. The judgment clarified that seniority should be based on the date of actual joining and emphasized the need for adherence to established rules and regulations governing civil service. The case is significant for its interpretation of the Civil Servants (Seniority) Rules, 1993, and the principles of seniority in civil service law, which are crucial for maintaining order and fairness in government employment.... |
| 2022 SLD 1103, 2022 SCMR 1540 | Criminal Petition No. 1802-L of 2017 , decided on 21.04.2022 | In the case of Sajjad Hussain vs. The State, the Supreme Court of Pakistan addressed serious allegations of murder under the Pakistan Penal Code. The case revolved around the murder of Noor Hussain and Ghulam Abbas, where Hussain faced charges of Qatl-i-amd and abetment. Following a thorough review, the Supreme Court found substantial flaws in the prosecution's case, including the absence of direct evidence linking the petitioner to the crime, as well as inconsistencies among witness accounts. The court underscored the legal standard requiring that any reasonable doubt must benefit the accused. Ultimately, the court's ruling not only acquitted Sajjad Hussain but also reaffirmed the critical importance of upholding justice and ensuring that convictions are supported by solid and credible evidence. This case serves as a significant reference point for future criminal law cases, particularly regarding the burden of proof and the rights of the accused.... |
| 1978 SLD 84, 1978 SCMR 5 | C. P. S. L. A. No. 129 R of 1977 , decided on 16.10.1977 | In the case of C. P. S. L. A. No. 129 R of 1977, the Supreme Court of Pakistan addressed the determination of compensation under the Land Acquisition Act for land acquired for government purposes. The court emphasized the importance of accurately assessing market value based on comprehensive data rather than relying solely on limited historical averages. This case highlights key issues in land acquisition, such as the necessity for fair compensation reflective of current market conditions, and the adequacy of evidence presented in lower courts. The ruling reinforces the principle that compensation must be just and equitable, taking into account the specific characteristics of the land and its surrounding area. Keywords relevant to this case include Land Acquisition, Compensation Determination, Market Value Assessment, Supreme Court of Pakistan, and Legal Principles in Land Law.... |
| 1990 SLD 1208, 1990 SCMR 1701 | Civil Appeal No.23 of 1987 , decided on 04.03.1990 | In the landmark case of Civil Appeal No.23 of 1987, the Supreme Court of Pakistan addressed critical issues surrounding government servant discipline and natural justice. The case centered on Muhammad Ikram Shah, who faced disciplinary action for unauthorized absence from his duties. The appellant contended that he was not provided with the Enquiry Report, which he argued compromised his ability to defend himself. However, the Court ruled that the absence of this report did not invalidate the proceedings, as the principles of natural justice were upheld. The ruling emphasized the importance of informing superiors regarding leave and maintaining discipline within government services. This case sets a precedent for future decisions involving similar issues of civil servant conduct, highlighting the balance between procedural fairness and the necessity of maintaining discipline in public service. Keywords: government servant discipline, natural justice, Supreme Court of Pakistan, procedur... |
| 1998 SLD 1256 = 1998 PLC 162 | Appeal No.22 with Civil Miscellaneous No.22 of 199 , decided on 09.06.1994 | This case revolves around the application for registration of a trade union by THE SARHAD GHEE MILLS LIMITED, which was challenged by the employer in the Labour Court. The Labour Appellate Tribunal dismissed the appeal stating that the employer's petition was premature because the Registrar of Trade Unions had not yet made a final decision on the application. The Enquiry Officer's report found the application legal and competent, and the Tribunal upheld this finding. This case highlights the importance of following procedural requirements in industrial relations and the necessity for employers to await the outcome of official proceedings before seeking judicial intervention.... |
| 1993 SLD 1354 = 1993 PLC 497 | KAR-243 of 1992 , decided on 31.01.1993 | This case revolves around an industrial dispute involving a railway employee, who faced disciplinary actions leading to a reduction in rank. The Labour Appellate Tribunal examined procedural deficiencies in the inquiry process conducted by the Pakistan Railways, ultimately ruling in favor of the employee's reinstatement. However, due to the employee's questionable conduct regarding unauthorized loading activities on the train, the Tribunal denied any back benefits. The ruling underscores the importance of adhering to proper inquiry protocols and the ramifications of employee actions in labor relations. Keywords for optimization include 'industrial dispute resolution', 'labor tribunal decisions', 'employee rights in Pakistan', and 'Pakistan Railways disciplinary procedures'.... |
| 2015 SLD 2170, 2015 YLR 1777 | Cr. M. B.A. No. 918-P of 2014 , decided on 21.07.2014 | In the case of Farman Ali vs Fazal Rabi, the Peshawar High Court addressed the issue of bail in relation to allegations of kidnapping under the Penal Code. The petitioner, Farman Ali, argued for post-arrest bail after being accused of abducting a woman to compel her into marriage. The court meticulously examined the nature of the evidence presented and determined that the essential elements of the alleged crime were not established. Specifically, the court highlighted that the statements made by the complainant and the abductee did not support claims of coercion or illicit intentions. The court's ruling underscored that even serious allegations do not automatically negate the possibility of bail if the case merits it. This ruling reflects the court's adherence to legal standards that prioritize individual rights while balancing the serious nature of the accusations.... |
| 2010 SLD 1743, (2010) 325 ITR 605 | GTC NO 1 OF 1994 , decided on 10.12.2008 | This case revolves around the interpretation of the Gift-tax Act, 1958, particularly concerning revocable gifts. The Punjab and Haryana High Court ruled on the validity of such gifts for taxation purposes, emphasizing that while general law may render them void, they are still recognized under the Gift-tax Act. This case highlights the nuances of tax law and its implications for gift transactions, making it significant for legal practitioners in taxation and estate planning. The decision reinforces the legal understanding that revocable gifts do not revert to the donor upon revocation, thereby protecting the rights of the donee. The ruling is essential for anyone involved in gift transactions, estate planning, or tax law, ensuring clarity in the treatment of such gifts under the law. Keywords for SEO include 'Gift-tax Act', 'revocable gifts', 'tax implications of gifts', and 'Punjab and Haryana High Court decisions'.... |
| 2018 SLD 728, 2018 PLD 366 | Constitutional Petitions Nos. 37 to 45, 47 to 51 a , decided on 21.02.2018 | The case involves a significant ruling by the Supreme Court of Pakistan regarding the qualifications required for a party head under the Elections Act, 2017 and the Constitution of Pakistan, 1973. The court addressed the implications of Articles 62, 63, and 63-A, which set out the standards for integrity and moral character required for individuals holding political office. The decision underscored the importance of accountability and transparency in governance, stating that any individual disqualified under these articles cannot serve as a party head, nor exercise any related powers. This ruling aims to uphold the principles of democracy, ensuring that only those of good standing can lead political parties and, by extension, the Parliament. The case also highlighted the role of the Election Commission in maintaining accurate records of political party leadership, reinforcing the need for compliance with constitutional mandates. Overall, the judgment serves as a critical affirmation of... |
| 2019 SLD 219, 2019 YLR 14 | Criminal Appeals Nos. 144, 149-J and Murder Refere , decided on 24.09.2018 | In the case concerning the tragic murders of Muhammad Akbar and Mst. Irshad Mai, the Lahore High Court examined the evidence presented by the prosecution against the appellant Yamin. The court found significant flaws in the prosecution's case, noting that the circumstances surrounding the incident were incompatible with the claims made in the First Information Report (FIR). Key witnesses failed to substantiate the prosecution's narrative, and the court emphasized that human life is sacred and cannot be taken away without due process. The judgment reinforced the principle of extending the benefit of doubt to the accused, leading to Yamin's acquittal. The case raises important questions about the standards of evidence required in criminal proceedings and the responsibilities of the prosecution in establishing a credible case against the accused.... |
| 2008 SLD 210, 2008 PTD 1420, (2008) 97 TAX 393, 2009 PTCL 279 | P.T.Rs. Nos 629, 816, 734, 684, 773, 289, 290, 334 , decided on 10.04.2008 | This case revolves around the interpretation of the Income Tax Ordinance, 2001, specifically focusing on the retrospective application of its provisions in relation to assessments made under the previous Income Tax Ordinance, 1979. The Lahore High Court evaluated various sections of the Income Tax Ordinance, 2001, particularly section 122, which addresses the amendment of assessment orders. The court concluded that the amendments introduced by the 2001 Ordinance did not have retrospective effect, thereby declaring any notices issued for the reopening of assessments finalized prior to its enforcement as void. This decision highlights the importance of the specific wording in tax legislation and reaffirms the legal principle that changes in tax law must be explicitly stated to apply retrospectively. The ruling is significant for taxpayers and tax authorities, as it clarifies the legal landscape surrounding tax assessments and the powers of tax officials under both the new and old tax law... |
| 1991 SLD 158, 1991 PTD 914, (1992) 65 TAX 138 | I.T.R. No. 465 of 1990 , decided on 30.05.1991 | In the case of I.T.R. No. 465 of 1990 before the Sindh High Court, the central legal issue revolved around the interpretation of the Income Tax Ordinance, 1979, particularly section 136 concerning the imposition of surcharges on taxes. The court analyzed the implications of retained income as working capital, referencing previous case law including Commissioner of Income-tax v. Pakistan Tobacco Co. Ltd. and Commissioner of Income-tax v. M/s. Sindh Alkalies (Pvt.) Ltd. The judges ruled that retained income is not liable for surcharge, thus reinforcing the principles of tax law and the application of the Income Tax Ordinance. This case is significant for tax professionals and advocates dealing with similar issues of taxation and retained income, providing a clear precedent for future cases.... |
| 1989 SLD 2217, (1989) 176 ITR 405 | In the case of Smt. Punam Tandon v. Director of Inspection, the Allahabad High Court addressed the procedural aspects related to search and seizure under the Income-tax Act, 1961. The court examined whether a petitioner has the right to seek relief through a writ petition after an order is passed under section 132(5) of the Act. The judges, V.K. Khanna and Om Prakash, ruled that the petitioner must first pursue the statutory remedy available under section 132(11) if they are aggrieved by the order. This decision underscores the importance of adhering to statutory processes before seeking judicial intervention, ensuring that the legal framework is respected and utilized appropriately. This case highlights the procedural rights of taxpayers and the obligations of the authorities under the Income-tax Act, reinforcing the need for compliance with established legal protocols. The ruling serves as a significant reference for future cases involving search and seizure under tax laws, emphasizi... | |
| 1981 SLD 1423, 1981 SCMR 1260 | Criminal Petition No. 85-R of 1979 , decided on 11.12.1979 | This case revolves around the bail granted to Abid Hussain, who was accused in a murder case. The Lahore High Court initially allowed bail based on the claim that he was underage. However, the petitioner, represented by Zafar Mahmood, argued that the affidavit claiming Abid was 16 was incorrect, as he was actually over 18. This discrepancy raised significant questions about the validity of the bail. The Supreme Court of Pakistan, led by ANWARUL HAQ, found it necessary for the High Court to reconsider the bail application with all pertinent evidence. The case highlights important legal principles regarding the age of accused persons and the representation of complainants during bail hearings. It underscores the role of accurate documentation and representation in judicial proceedings. The decision reinforces the importance of ensuring that all relevant facts are presented to the court to uphold justice. This case serves as a vital reference point for future bail applications and the int... |
| 1988 SLD 2208, 1988 SCMR 511 | Civil Petition No. 1024 of 1980 , decided on 06.12.1987 | This case revolves around the transfer of evacuee property under the Displaced Persons (Compensation and Rehabilitation) Act, 1958. The Supreme Court of Pakistan examined the circumstances surrounding the residential portion of a composite property that had been occupied by two families since 1947. The ruling emphasized fairness in property rights, particularly in cases involving displaced persons. The High Court's decision to transfer the property to the respondents was deemed just, highlighting the importance of equitable treatment in property disputes. Keywords like 'evacuee property', 'displaced persons', and 'property rights' are crucial in understanding the legal landscape surrounding such cases. The decision reinforces the need for fair resolutions in property disputes involving historical claims and rights, essential for maintaining social justice.... |
| 1989 SLD 2006, 1989 SCMR 1986 | Civil Petition for Leave to Appeal No.230-R of 198 , decided on 21.05.1989 | In this case, the Supreme Court of Pakistan reviewed a civil petition concerning the seniority of civil servants within the context of promotions and eligibility criteria. The petitioner, a civil servant, contested the promotion of his colleagues who were appointed to the post of Stenographer before him. The court evaluated the qualifications and service lengths of the involved parties against the relevant laws and regulations governing civil service promotions. The ruling highlighted the importance of adhering to established guidelines for eligibility, which state that individuals who have served a minimum of three years in a relevant position are eligible for promotion. The court concluded that the respondents were rightfully placed senior to the petitioner, as they had been appointed earlier and met the necessary qualifications, thus dismissing the petitioner's appeal. This case underscores the significance of civil service regulations and the criteria for promotions within governme... |
| 2018 SLD 2570, 2018 PLD 845 | Supreme Judicial Council No. 242 of 2015 , decided on 18.05.2017 | This case revolves around the proceedings against Justice Shaukat Aziz Siddiqui, challenging the in-camera nature of the inquiry conducted by the Supreme Judicial Council (SJC). The applicant argued that conducting the proceedings secretly violated his fundamental rights under the Constitution, particularly Articles 4, 10A, 14, and 25. The SJC, comprising senior judges, concluded that its proceedings are administrative and not judicial, thus not requiring open court standards. The ruling reinforced the need for confidentiality in judicial conduct inquiries to avoid potential harm to the judiciary's reputation and the individuals involved, while ensuring that fairness and transparency were still upheld. This case highlights the delicate balance between public interest and judicial integrity, a topic increasingly relevant in today's legal landscape, as discussions around transparency in judicial processes gain traction. The ruling also referenced significant case law, reinforcing the arg... |
| 1969 SLD 417, (1969) 72 ITR 137 | TAX CASE No. 93 OF 1964 (REFERENCE No. 40 OF 1964) , decided on 08.02.1968 | In the landmark case of Ashok Leyland Ltd. v. Commissioner of Income Tax, the Madras High Court addressed the crucial distinction between capital and revenue expenditures in the context of business operations. The case revolved around Ashok Leyland Ltd.'s decision to terminate a managing agency agreement and the associated payment of Rs. 2,50,000. The court examined the nature of the expenditure, determining that it was incurred to facilitate the company's ongoing business rather than to acquire an enduring asset. The ruling underscored the importance of operational expenses in maintaining business continuity, particularly in light of the company's shift from assembling Austin vehicles to producing Leyland trucks. The court's analysis reinforced the criteria set forth in the Indian Income-tax Act, particularly section 10(2)(xv), which delineates allowable deductions for business expenses. This case serves as a pivotal reference for businesses navigating the complexities of tax deductio... |
| 1953 SLD 52, 1953 PLD 284 | Letters Patent Appeal No. 43 of 1951 , decided on 19.02.1953 | This case revolves around a Letters Patent Appeal concerning an arbitration matter involving Mst. Allah Wasai and her daughters against Manzoor Ahmad and Zahoor Ahmad. The court analyzed the nature of the appeal, determining that it is not a second appeal in the sense defined by the Arbitration Act, 1940. The ruling clarified that the court's internal processes allow for review without the constraints of traditional appeal definitions. The arbitration involved a partition dispute over property left by a deceased family member. The court found that the arbitrators had only partially fulfilled their mandate, specifically failing to finalize the actual division of property. This led to the decision to remit the award back to the arbitrators for completion. The case highlights the importance of ensuring that arbitration processes are thoroughly completed and that the roles of arbitrators and courts are distinctly maintained. Keywords like 'Letters Patent Appeal,' 'Arbitration Act,' 'proper... |
| 1987 SLD 1684, 1987 SCMR 955 | Criminal Petition No.479 of 1981 , decided on 09.02.1987 | This case involves the Supreme Court of Pakistan's review of a criminal matter concerning the acquittal of Muhammad Aslam and the conviction of Zia-ud-Din for the murder of Munawar Hayat. The court scrutinized the evidence, including the dying declaration, which was challenged due to discrepancies and the credibility of eyewitnesses. The court's decision highlights the critical need for thorough evidence evaluation in criminal proceedings to ensure fair outcomes. The ruling reinforces the principles of justice, particularly in cases with conflicting testimonies and motives. The judgment serves as a reminder of the court's role in safeguarding the rights of individuals accused of serious crimes while maintaining the integrity of the judicial process.... |
| 1976 SLD 981 = 1976 PCRLJ 1122 | Criminal Appeal No. 83 of 1973 , decided on 28.01.1974 | This case involves a criminal appeal heard by the Sindh High Court concerning the conviction of Roshan Ali and Muhammad Khan for the murder of Tagial. The incident occurred on July 27, 1970, and was witnessed by two individuals, Rasool Bux and Ali Madad. The prosecution's case hinged on their testimonies and the recovery of a blood-stained hatchet attributed to the accused. The High Court scrutinized the credibility of the eyewitnesses, noting significant delays in reporting the crime and inconsistencies in their accounts. The court emphasized the importance of corroborative evidence, leading to the conclusion that the prosecution failed to prove its case beyond a reasonable doubt. Consequently, the appeal was allowed, the convictions were set aside, and the appellants were ordered to be released. This judgment highlights key legal principles regarding the evaluation of eyewitness testimony, the role of forensic evidence, and procedural integrity in criminal investigations.... |
| 2006 SLD 3138, (2006) 286 ITR 384 | ... | |
| 2018 SLD 1571, 2018 CLD 812 | Appeal No. 7 of 2016 , decided on 21.12.2016 | The case revolves around the appeal made by Hascol Petroleum Limited regarding the acquisition of shares by Pakistan State Oil Company Limited (PSO) in Pakistan Refinery Limited (PRL). The Competition Appellate Tribunal addressed concerns about potential anti-competitive practices stemming from PSO's substantial market presence. The Tribunal concluded that the approval by the Competition Commission for PSO's acquisition of shares did not adversely affect competition, as PRL's market share was relatively low. The Tribunal also noted that Hascol did not provide adequate evidence to support claims of discriminatory treatment or significant market disadvantages resulting from the acquisition. The ruling reinforced the necessity for ongoing regulatory oversight to maintain competitive market conditions in Pakistan's petroleum sector.... |
| 1994 SLD 555, 1994 PLC 150 | Appeal No. 20 of 1992 , decided on 22.05.1993 | In this significant case before the Labour Appellate Tribunal, the issue revolved around the dismissal of an employee involved in a narcotic case. The Tribunal examined the appellant's claim for back benefits and wages after he was reinstated following a grievance petition. However, due to his failure to notify the employer of his detention, the Tribunal ruled that he was guilty of wilful negligence. This ruling emphasizes the importance of communication between employees and employers regarding legal issues that could affect employment status. The decision aligns with previous cases, reinforcing the principle that back benefits are not automatically granted upon reinstatement if the dismissal was influenced by the employee's own actions. The case highlights the responsibilities of employees to assert their rights and maintain transparency with their employers.... |
| 1995 SLD 1115, 1995 PLC 221 | Writ Petition No. 5753 of 1992 , decided on 11.10.1993 | In the case of Writ Petition No. 5753 of 1992, LATIF ASGHAR challenged the vires of the Punjab Irrigation and Power Department (Power Wing) Service Rules, 1990 in the Lahore High Court. The court held that the petitioners, as civil servants, were required to approach the Punjab Service Tribunal for grievances related to service rules under Article 212 of the Constitution of Pakistan. This ruling underscored the importance of jurisdictional boundaries between the High Court and the Service Tribunal, asserting that the latter has exclusive authority over civil service matters. The court's decision highlighted the need for petitioners to exhaust departmental remedies before seeking judicial intervention, thereby reinforcing the framework established for civil service governance in Pakistan. The case is significant for understanding the procedural requirements and jurisdictional limitations for civil servants in Pakistan, particularly in relation to service rules and the administrative tri... |
| 2002 SLD 578, 2002 PTD 920, (2002) 85 TAX 341 | Writ Petition No.17378 of 1998 and Customs Appeal , decided on 09.01.2002 | In this significant case before the Lahore High Court, Pioneer Cement Limited challenged the imposition of sales tax on limestone and clay, arguing that such charges were ultra vires the Constitution of Pakistan. The case revolved around the interpretation of the Sales Tax Act, 1990 and the constitutional provisions governing taxation. The court highlighted the importance of following due process in tax-related matters and the necessity for petitioners to utilize available statutory remedies before approaching the High Court. The judgment underscored the court's discretion in allowing amendments to pleadings, emphasizing the principle of good faith and the avoidance of multiplicity of litigation. The Court ultimately upheld the authority's decision to impose sales tax, establishing a precedent for future tax-related disputes involving mineral resources. The outcome provides clarity regarding the legal framework governing sales tax in Pakistan, particularly in relation to the extraction... |
| 2010 SLD 485, 2010 PLD 657 | Civil Petition Nos.499 and 500 of 2009 , decided on 19.02.2010 | This case revolves around the authority of an Advocate to make binding statements on behalf of their clients, particularly in the context of civil procedure and pre-emption laws. The Supreme Court of Pakistan's ruling clarifies the scope of an Advocate's power to compromise or abandon claims unless restricted by the client through the Vakalatnama. The judgment underscores the importance of the client's trust in their representation and the legal implications of an Advocate's actions within the scope of their authority. The case also highlights the procedural aspects of civil litigation in Pakistan, specifically regarding the dismissal of claims and the implications of prior statements made in court. This ruling serves as a precedent for future cases involving the authority of legal representatives in the Pakistani legal system.... |
| 1992 SLD 914, 1992 CLC 1500 | High Court Appeal No. 9 of 1991 , decided on 05.03.1991 | In the case of Bangladesh Shipping Corporation vs. Syed Muhammad Anwar Iobal, the Sindh High Court addressed the jurisdictional challenges related to a suit for recovery of wages. The plaintiff, an employee, sought to recover wages after his employment was terminated by the foreign defendant, Bangladesh Shipping Corporation. The court examined the facts surrounding the employment's termination, which occurred in Karachi, where the defendant was conducting business through its local agent, Pakistan National Shipping Corporation. The court highlighted that despite the defendant being a foreign entity, its operational presence in Karachi and the nature of its business activities were sufficient to establish jurisdiction. The ruling emphasized the importance of local business operations in determining jurisdiction for legal proceedings, reaffirming the principle that foreign entities can be held accountable in local courts if they conduct significant business activities in that jurisdictio... |
| 1998 SLD 1198, 1998 PLD 26 | Civil Appeals Nos. 38 and 39 of 1997 , decided on 25.11.1997 | This landmark case involves the interpretation of the Land Acquisition Act (I of 1894) and the procedural rights of petitioners regarding compensation for acquired land. The appeals arose from awards made by the government for land acquisition, which the petitioners contested on the grounds of inadequate compensation and procedural missteps. The Supreme Court clarified the jurisdictional limits of both the Collector and the High Court in handling references under this Act, emphasizing the need for adherence to statutory timelines and the proper execution of legal procedures. This ruling is significant in reinforcing the legal framework governing land acquisition and the rights of landowners, ensuring that due process is followed in compensation matters. Keywords such as 'land acquisition', 'legal rights', 'court jurisdiction', and 'compensation claims' are pertinent in understanding the implications of this case.... |
| 2015 SLD 355, 2015 PLC 659 | Service Appeal No. 18 of 2007 , decided on 11.07.2014 | This case revolves around the appeal of Nusrat Ali Siddiqui against adverse remarks recorded in his ACR by the Reporting Officer. The Punjab Subordinate Judiciary Service Tribunal examined the legality of these remarks, which were made over a year after the reporting period and lacked any supporting evidence. The Tribunal found that the previous ACRs did not reflect any adverse comments, and the sudden change in assessment raised serious doubts about the integrity of the reporting process. The ruling underscores the importance of consistency in evaluations and the protection of judicial officers from arbitrary and biased assessments. The Tribunal's decision to expunge the remarks serves to uphold the principles of fairness and justice within the judicial service. This case highlights the need for transparency and accountability in the performance evaluations of judicial officers, ensuring that their rights are protected against unfounded allegations. Keywords: Punjab Subordinate Judici... |
| 2016 SLD 2958, 2016 YLR 2509 | Writ Petition No. 45 of 2015 , decided on 03.05.2016 | This case revolves around a writ petition challenging the decision of the Additional District Judge that rejected a civil suit based on res judicata. The petitioner argued ownership of land in two separate suits against different respondents. The Chief Court found merit in the petitioner's claim that previous judgments should not bar the current suit and directed the Trial Court to reassess the situation. The ruling highlights the importance of substantial justice and the avoidance of technical dismissals in legal proceedings. Keywords: civil procedure, res judicata, substantial justice, legal rights, land ownership.... |
| 1986 SLD 749, 1986 SCMR 1155 | Civil Review Petition No. 34-R of 1984 , decided on 05.03.1986 | In the case of Civil Review Petition No. 34-R of 1984, the Supreme Court of Pakistan addressed a review petition filed by HUSSAIN against the earlier judgment regarding a property dispute. The key issue revolved around the accuracy of factual narration concerning the redemption of a mortgage. The Court concluded that the inaccuracies pointed out by the petitioner were not significant enough to alter the outcome of the original decision, thus not justifying a review. Additionally, new arguments introduced by the petitioner were dismissed as they had not been raised in the original appeal. This case highlights the principles governing review petitions in the context of property law and the importance of raising all pertinent issues during the initial appeal process. The decision emphasizes that grounds for review must not only be relevant but also material to the determination of the case. The ruling serves as a precedent for similar future cases where factual discrepancies are challenge... |
| 1985 SLD 1026, 1985 SCMR 1949 | Criminal Appeal No. 15-K of 1985 , decided on 23.04.1985 | The case revolves around the issue of pre-arrest bail and its cancellation. The petitioner, Jamaluddin, was involved in a criminal case where he faced serious allegations but was granted pre-arrest bail by the Sessions Court. The High Court later canceled this bail, which led to the Supreme Court's review. The Supreme Court highlighted the importance of considering the context and facts surrounding the case, including the lack of concrete evidence against the petitioner and the potential for police harassment due to personal enmity. The decision reinforced the principle that bail decisions must be made with careful consideration of the circumstances, ensuring that the rights of the accused are protected against unjust actions by law enforcement. This case serves as a significant reference for future bail applications, particularly in situations where the accused may face undue harassment from authorities.... |
| 2016 SLD 3829, 2016 YLR 1875 | Civil Revision No. 571-D of 1996 , decided on 02.06.2015 | In the case of Civil Revision No. 571-D of 1996 decided by the Lahore High Court, the petitioner sought specific performance under the Specific Relief Act of an alleged oral agreement to sell land for Rs. 35,000. The court found that the petitioner failed to prove the existence of the agreement, the payment of earnest money, or that possession of the property had been transferred. The ruling emphasized the necessity of solid evidence in oral contracts, reiterating the legal principle that without documentary proof, claims may lack credibility. This case highlights the challenges faced in enforcing oral agreements, especially in property transactions where documentation is crucial. The court's decision reinforces the standards of evidence required in civil litigation, particularly in matters involving significant financial stakes and property rights. The case serves as a reminder for petitioners to ensure comprehensive documentation and evidence when pursuing claims for specific perform... |
| 1977 SLD 1036, (1977) 107 ITR 712 | Civil Revision Petition Nos. 2196 to 2200 of 1975 , decided on 05.01.1976 | This case involves five revision petitions filed by Hiranyakeshi Sahakari Sakkare Karkhane Niyamit under the Karnataka Agricultural Income-tax Act, 1951. The central issue revolves around the taxability of income derived from land that was converted for non-agricultural purposes but was still utilized for agricultural activities, specifically sugarcane cultivation. The Karnataka High Court examined the definitions and requirements stipulated in the Act, particularly focusing on the conditions under which agricultural income is recognized. The court highlighted the necessity for the land to be assessed to land revenue or subject to local rates to qualify for agricultural income tax exemption. The judgment reinforces the legal principles surrounding agricultural income and the responsibilities of entities engaged in agricultural production. The decision is significant for cooperative societies and agricultural businesses, as it clarifies the tax implications of land use conversions. This... |
| 2002 SLD 2980, (2002) 258 ITR 698 | In the case before the Patna High Court, the petitioner, Wakil Kumar, filed a writ application for the release of Rs. 13.90 lakhs seized under section 132A of the Income-tax Act, 1961. The court examined the merits of the case, focusing on the investigation conducted by the Income-tax Department regarding the ownership of the money seized from three individuals. The court highlighted that the determination of ownership was not within its jurisdiction at this stage, as the investigation was ongoing. The decision emphasized the importance of procedural adherence and the opportunity for the petitioner to present his case to the relevant authorities. This case underscores the complexities involved in tax-related disputes and the legal framework governing search and seizure operations under the Income-tax Act. The resolution of such matters often requires thorough investigation and careful consideration by the tax authorities, ensuring that the rights of the individuals involved are respect... | |
| 1990 SLD 433 = (1990) 184 ITR 572 | IT REFERENCE NO. 243 OF 1976 , decided on 12.12.1988 | This case revolves around the interpretation of Section 33 of the Income-tax Act, 1961, concerning the entitlement of an assessee to a development rebate for plant and machinery installed in previous financial years. The Bombay High Court, through the judgment delivered by Justices S.P. Bharucha and T.D. Sugla, examined whether the lack of profits in the years of installation negated the possibility of claiming a development rebate. The court concluded that the assessee was indeed entitled to the rebate, referencing a pivotal decision in the case of Indian Oil Corporation Ltd. v. S. Rajagopalan, ITO [1973] 92 ITR 241 (Bom.). This definitive ruling emphasizes the reliance on established legal precedents in tax law, particularly regarding the development rebate's applicability. The decision is significant for taxpayers and legal practitioners alike, as it clarifies the conditions under which rebates can be claimed, offering guidance for future assessments and reinforcing the importance o... |
| 2013 SLD 357 = 2013 PDS 1652 | MA (AG) No. 34/IB/2012 IN STA No. 69/IB/2012 , decided on 02.10.2012 | This case revolves around an appeal filed by Anwar and Brother against the decision of the Commissioner Inland Revenue (CIR) regarding sales tax. The Appellate Tribunal found that the CIR's order was time-barred, which raised concerns about the legality and fairness of the decision. The Tribunal's ruling underscores the importance of adhering to procedural timelines in tax matters, ensuring that parties are not unfairly prejudiced by administrative delays. The decision highlights the role of the Appellate Tribunal in safeguarding the rights of taxpayers while emphasizing the need for timely actions in tax assessments and appeals. Keywords: Sales Tax Act, Appellate Tribunal, tax appeal, legal rights, procedural fairness.... |
| 2020 SLD 2607, 2020 CLC 967 | Appeal No. 10 of 2018 , decided on 10.10.2019 | This case revolves around the regulatory compliance of Din Capital Limited, a securities broker, as scrutinized by the Securities and Exchange Commission of Pakistan (SECP). Following an inspection, it was revealed that Din Capital had engaged in numerous regulatory violations, including operating with an unregistered agent and misusing client funds. The SECP imposed severe penalties, including the suspension of the brokerage license and a monetary fine. However, during the appeal, the company expressed its desire to rectify its issues and surrender its license, leading to a significant reduction in the penalty. This case highlights the importance of compliance in the securities market and the regulatory bodies' role in maintaining market integrity. Keywords such as 'Securities Act', 'regulatory compliance', 'brokerage license', and 'SECP penalties' are essential for understanding the implications of this case in the financial regulatory landscape.... |
| 2018 SLD 571, 2018 MLD 579 | D-3897 of 2016 , decided on 12.10.2017 | In the case D-3897 of 2016, the Sindh High Court addressed a constitutional petition filed by Rafiq son of Haji Usman, who sought to remove his name from the Exit Control List (ECL) due to ongoing legal proceedings related to a housing project scam. The court acknowledged that the petitioner had been released on bail and had not delayed trial proceedings, thus affirming his constitutional right to travel abroad under Article 15 of the Constitution of Pakistan. The ruling emphasized the importance of not infringing upon individual rights without substantial justification, particularly in cases where there is no immediate threat of absconding. The decision was informed by relevant precedents, including cases involving other prominent figures. As a result, the court ordered the Ministry of Interior to remove the petitioner's name from the ECL while stipulating that he must obtain permission from the trial court for any travel outside Pakistan.... |
| 1989 SLD 2616 = (1989) 179 ITR 536 | , decided on 27.02.1989 | This case revolves around the interpretation of capital value and subsidies under the Income-tax Act, 1961. The Punjab and Haryana High Court provided clarity on two significant questions regarding whether work-in-progress should be included in capital computation for deductions and how capital subsidies should be treated for depreciation calculations. The decision emphasizes the importance of adhering to established precedents in tax law, ensuring that both taxpayers and tax authorities have clear guidance on these matters. This ruling is particularly relevant for businesses seeking to understand their tax obligations and rights concerning capital deductions and depreciation claims. The court's findings reinforce the need for proper accounting practices and compliance with tax regulations, making it essential reading for financial professionals and legal experts in tax law. The implications of this case underscore the ongoing relevance of the Income-tax Act, 1961 in contemporary tax m... |
| 2016 SLD 1081, 2016 PTD 1644 | Customs Appeal No. H-257 of 2015 , decided on 06.05.2015 | In the case of Huffaz Seamless Pipe Industries Ltd. vs. Collector of Customs, the Customs Appellate Tribunal addressed the interpretation of Rule 350(4) of the Customs Rules, 2001, and Section 194A of the Customs Act, 1969. The appellants imported hot rolled bars for the manufacturing of seamless pipes, which they were required to consume within three years. The case arose when the Additional Collector of Customs issued a show cause notice alleging that the company failed to export the finished goods within the stipulated period. The Tribunal determined that the rule only mandated consumption of goods within three years and did not impose an obligation on the timing of export. The Tribunal highlighted that the appellants had fully consumed the imported raw materials within the required timeframe, and the subsequent export of finished goods occurred when market conditions were favorable. The Tribunal ultimately ruled in favor of the appellants, emphasizing the significance of a clear un... |
| 1968 SLD 144, (1968) 68 ITR 493 | CIVIL APPEAL Nos. 2514 AND 2515 OF 1966 , decided on 23.11.1967 | In the landmark case of M.A. Jabbar vs. Commissioner of Income Tax, the Supreme Court addressed the critical distinction between revenue and capital expenditure under the Income-tax Act, 1961. The core issue was whether the payment made for a short-term lease to extract sand constituted revenue expenditure or capital expenditure. The Court meticulously analyzed the lease terms, duration, and the nature of the rights granted. It was determined that since the lease was for a mere 11 months and the assessee only obtained the right to remove sand lying on the surface, the payment made for the lease should be classified as revenue expenditure. The implications of this ruling are significant for businesses engaged in similar activities, as it clarifies the treatment of lease payments in tax assessments. This case also highlights the importance of understanding the nature of business expenditures and their implications for tax liabilities. The decision reinforces the principle that expenditur... |
| 2001 SLD 1733, 2001 CLC 314 | Civil Revision No.74-D of 1986 , decided on 05.10.2000 | This case involves a dispute over the ownership of a house bearing No. 1/217-B in Lalamusa. The petitioner, SAID MUHAMMAD, claimed that the property was unlawfully auctioned despite having been transferred in full to his predecessor, Muhammad Ramzan, in 1960. The Lahore High Court ruled that the property was not available for auction as it had been fully transferred out of the compensation pool. The court emphasized that the consignment of the case to the Record Room did not equate to disposal but was a temporary measure. The judgment highlights the importance of proper jurisdiction in matters concerning evacuee properties and the rights of displaced persons. This case underscores the legal complexities surrounding property rights and the implications of the Evacuee Property Laws. Keywords: property rights, evacuee properties, Lahore High Court, legal jurisdiction, auction legality, displaced persons.... |
| 1952 SLD 293, (1952) 22 ITR 94 | D-2741 of 1952 , decided on 01.01.1952 | This case revolves around the interpretation of Section 10(2)(xi) of the Income-tax Act, focusing on the criteria for classifying debts as bad or doubtful. The Bombay High Court elucidated that a debt must be deemed irrecoverable by the Income Tax Officer (ITO) for it to be eligible for deduction. The case involved Raja Bahadur Mukundlal Bansilal, a money lender, who sought to claim a deduction for a debt he wrote off. The court clarified that merely writing off a debt does not suffice; the taxpayer must substantiate that the debt became irrecoverable during the accounting year. The decision underscores the importance of accurate accounting practices and the role of the ITO in determining the status of debts, which is crucial for compliance with tax regulations. This ruling serves as a vital reference for future cases involving bad debts and tax deductions, emphasizing the need for clarity in financial documentation and the interpretation of tax laws.... |
| 2022 SLD 6526 | Civil Appeal No. 458 of 2017 | The case involves a civil appeal concerning the Central Excise Act, particularly focusing on various sections related to taxation. The Supreme Court of Pakistan heard the appeal from the Lahore High Court's judgment regarding excise tax matters. The parties involved include M/s Pakistan WAPDA Foundation as the appellant and The Collector of Customs, Sales Tax, Lahore as the respondent. The hearing took place on 19th October 2022, with notable judges presiding over the case. The legal implications of this case are significant for taxation law and its application, potentially affecting future excise tax regulations. Keywords: Central Excise Act, taxation, Supreme Court of Pakistan, excise tax, legal implications.... |
| 1984 SLD 744, 1984 SCMR 1030 | Civil Appeal No. 70 of 1974 , decided on 18.06.1984 | This case involves an appeal to the Supreme Court of Pakistan concerning the proprietary rights of land granted under the Tube-well Sinking Scheme of 1959. The appellants challenged the decision of the Lahore High Court which had dismissed their Constitutional petition against the Board of Revenue's refusal to grant proprietary rights based on the argument that the land was allocated before the 1959 Scheme was established. The Court ultimately ruled that the conditions of the 1959 Scheme were applicable, particularly regarding the disqualification of minors as beneficiaries. The decision highlighted the importance of adhering to the legal framework governing land grants, particularly in the context of government lands. The Court's ruling emphasized the need for compliance with existing regulations and conditions, which ultimately led to the dismissal of the appeal. This case serves as a significant reference point for issues related to land grants and government regulations in Pakistan... |
| 1991 SLD 307 = 1991 PLC 542 | KAR-309 of 1988 , decided on 26.10.1989 | In the case of SHAHEKARBALA TRUST vs. Syed IQBAL AHMED RIZVI, the Labour Appellate Tribunal of Sindh addressed the termination of employment of the respondent, who was an electrician employed by the appellants. The case revolved around the applicability of the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968, and the Industrial Relations Ordinance, 1969. The appellants contended that as a charitable trust employing fewer than twenty workers, the Ordinance did not apply to them. The Tribunal found that the respondent could not invoke the jurisdiction of the Labour Court under section 25-A of the Industrial Relations Ordinance, as there was no evidence of any violation of guaranteed rights or applicable laws. The decision emphasized the importance of establishing jurisdiction based on the definitions and applicability of the relevant legislation. Ultimately, the Tribunal set aside the Labour Court's order, allowing the appeal. This case highlights key ... |
| 2021 SLD 248, 2021 CLC 377 | Suit No. 347 of 2018 , decided on 31.05.2018 | In this case, the Sindh High Court addressed the application filed under Section 34 of the Arbitration Act, 1940, by the defendants seeking to stay proceedings and refer the matter to arbitration. The court emphasized the importance of the arbitration clause within the agreement between the plaintiff and the defendants. However, it was determined that the defendants did not approach the court for the appointment of an arbitrator as required under Section 20 of the Arbitration Act. The court found that the underlying issue was a straightforward recovery of money, not a dispute about the contract itself. The ruling reiterated the legal principle that mere refusal to pay does not constitute a dispute that warrants arbitration. The court dismissed the application for a stay, allowing the recovery suit to proceed. This case highlights the significance of following procedural requirements in arbitration claims and underscores that the existence of an arbitration clause does not automatically... |