Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1990 SLD 1147, 1990 SCMR 1519 | Civil Petition No.10n-P of 1987 , decided on 02.07.1989 | In this notable case before the Supreme Court of Pakistan, the petitioner, Sher Bahadur, sought leave to appeal against the decision rendered by the N.-W.F.P: Service Tribunal Peshawar. The Tribunal had dismissed his appeal on the basis of a one-day delay, without a filed application for condonation of delay under Section 5 of the Limitation Act. The decision emphasized the importance of adhering to procedural requirements in legal proceedings, particularly in relation to time limits for appeals. The case highlights the challenges petitioners may face when procedural missteps occur, underscoring the critical need for legal representation and understanding of court protocols. The ruling reinforces the judiciary's stance on the necessity of timely appeals and the implications of failing to comply with established legal frameworks. This case serves as a reminder of the rigorous standards upheld by the courts in Pakistan regarding appeals and the consequences of procedural errors.... |
| 1955 SLD 262 = (1955) 28 ITR 650 | D-2741 of 1951 , decided on 01.01.1955 | In the landmark case concerning Knightsdale Estates and the Commissioner of Income Tax, the Madras High Court addressed the complexities of income tax assessments for properties managed across international borders. The case revolved around the income generated from tea estates located in Ceylon and the implications of the Income-tax Act, 1961, and the Indian Income-tax Act, 1922. The court examined the legal status of Hindu undivided families (HUF) in relation to income from business versus income derived from immovable properties. It was concluded that the income from the estates, while linked to immovable property, was fundamentally business income, thus subject to tax in India. The ruling highlighted the distinctions between individual coparcener incomes and joint family incomes, asserting that without evidence of a formal partnership, separate incomes could not be aggregated for tax purposes. This case underscores the significance of understanding jurisdictional laws when dealing ... |
| 2016 SLD 367, 2016 SCMR 154 | Civil Petitions Nos. 51 and 57 of 2015 , decided on 09.10.2015 | In the case of Civil Petitions Nos. 51 and 57 of 2015, the Supreme Court of Pakistan dealt with serious allegations regarding the illegal allocation of land acquired for public use under the Land Acquisition Act, 1894. The case revolved around the actions of public officials who misused their authority to allot land that was reserved for the construction of a bridge, to private individuals. The court highlighted the importance of transparency and adherence to legal protocols in public transactions, underscoring that any violation of these principles undermines public trust and accountability. The ruling also pointed out the necessity of ensuring that any land acquired for public purposes must not be sold or leased without due process, which includes offering it back to the original owners or ensuring that the sale is in the public interest. This case sets a precedent for future land acquisition cases and emphasizes the need for strict compliance with legal frameworks governing public l... |
| 2007 SLD 229, 2007 PTD 456 | Sales Tax Appeal No. K-267 of 2004 , decided on 27.09.2005 | This case revolves around the interpretation and application of the Sales Tax Act, 1990, particularly sections related to the issuance of show-cause notices for non-payment of sales tax. The Appellate Tribunal found that the notice issued lacked specificity regarding the legal grounds and was thus invalid. This judgment emphasizes the necessity for authorities to adhere to procedural requirements, ensuring that taxpayers are adequately informed of the basis for any allegations against them. This case is significant for similar future tax disputes, providing a precedent for the proper issuance of notices and the necessity for clear communication of legal grounds.... |
| 1976 SLD 183 = (1976) 102 ITR 803 | IT REFERRED CASE Nos. 43, 59 AND 68 OF 1974 , decided on 08.07.1975 | The case revolves around the interpretation of sections 36 and 37 of the Income-tax Act, 1961, regarding the treatment of gratuity provisions for employees. The Kerala High Court examined whether the assessee, a company, could claim tax deductions for gratuity liabilities under the Kerala Industrial Employees Payment of Gratuity Act, 1970, even if such liabilities were contingent. The court concluded that the mere absence of a claim under sections 30 to 36 does not negate the possibility of claiming deductions under section 37(1). The ruling emphasized the need for businesses to accurately represent their liabilities in financial statements, aligning with established accounting principles. This landmark decision is critical for employers managing gratuity provisions, allowing them to account for future liabilities prudently. The judgment is significant in tax law, ensuring that businesses can maintain accurate financial records while complying with statutory obligations. It serves as a... |
| 1994 SLD 47, 1994 PTD 444, (1993) 202 ITR 523 | Income-tax Reference No.29 of 1984 , decided on 04.12.1992 | The case revolves around a reference made by the Income-tax Appellate Tribunal concerning the assessability of a sum of Rs39,368 as income under section 28(iv) of the Income-tax Act, 1961. The Kerala High Court evaluated the steps taken by the assessee, O.K. Industries, in response to the tribunal's reference. The court noted that the assessee did not provide proper documentation or claim notices sent to partners of the now-dissolved firm. As a result, the court deemed it impossible to render an opinion, leading to the decision to return the reference unanswered. This case highlights the importance of due diligence in legal proceedings and the potential consequences of inaction by the assessee in tax-related matters. Understanding the implications of the Income Tax Act, particularly sections related to income assessment, is crucial for firms and their legal representatives. This case serves as a reminder for taxpayers to comply with procedural requirements to ensure that their cases ca... |
| 1987 SLD 362, 1987 SCMR 449 | Criminal Petitions Nos. 260, 261 and 267 of 1986 , decided on 11.01.1987 | The case revolves around the criminal petitions filed against the Lahore High Court's decision regarding a murder and attempted murder incident. The Supreme Court examined the culpability of the accused based on the facts presented during the trial, focusing on the lack of common intention among the assailants. It highlighted the principle that each individual is responsible for their own actions in criminal law, particularly when the prosecution fails to demonstrate a shared intent. The Supreme Court's ruling reinforces the legal standard for establishing vicarious liability in criminal cases, which requires clear evidence of a common plan or agreement among co-accused. This case serves as a significant reference point for legal practitioners in understanding the nuances of criminal liability and the importance of credible eyewitness accounts.... |
| 1985 SLD 947, (1985) 151 ITR 360 | IT REFERENCE NO. 181 OF 1974 | This case revolves around the assessment of unexplained money under the Income-tax Act, 1961, specifically focusing on section 69A regarding ownership of seized gold. The Bombay High Court found that the Tribunal had failed to establish whether the assessee, Lalchand Bhabutmal Jain, was indeed the owner of the gold, which is critical for determining tax liability. The revenue had presented evidence of contradictions in the assessee's statements over time, which was not sufficiently considered by the Tribunal. The judgment emphasizes the need for comprehensive evaluation of all relevant facts in tax cases, particularly when assessing unexplained wealth. The court's decision to remand the case for further consideration underscores the necessity of establishing clear ownership before tax liabilities can be assessed. The outcome of this case could have significant implications for future cases involving similar issues of unexplained assets and tax assessments under the Income-tax Act.... |
| 1998 SLD 31, 1998 PTD 245, (1998) 77 TAX 1 | Writ Petitions Nos.99, 115, 102, 96, 95 of 1994, 8 , decided on 16.09.1997 | This case revolves around the legal challenge to the provisions of section 80-D of the Income Tax Ordinance, 1979, which introduced a turnover tax in Azad Jammu and Kashmir. The petitioners contended that these provisions were unconstitutional, discriminatory, and violative of Islamic teachings. They argued that the tax imposed restrictions on their business status and was without lawful authority. The High Court examined the constitutional framework governing taxation in AJ&K and determined that the imposition of taxes is a necessary function of the state to provide public services and ensure governance. The court ruled that the provisions of section 80-D do not infringe upon fundamental rights and are not ultra vires the AJ&K Interim Constitution Act. The judgment highlighted the importance of taxation as a sovereign right of the state and rejected claims that the tax constituted ribba, thereby aligning the ruling with Islamic jurisprudence. The decision serves as a precedent for fut... |
| 2021 SLD 1667, 2021 SCMR 1367 | Civil Appeal No. 130 of 2021 , decided on 08.06.2021 | In the case of Tasawar Hussain vs. Deputy Commissioner District Jhelum, the Supreme Court of Pakistan addressed the issue of willful absence from duty under the Punjab Employees Efficiency, Discipline and Accountability Act, 2006. The appellant, a Chowkidar, absconded during an ongoing criminal case and was subsequently dismissed from service after a lengthy absence without informing his department. The court analyzed the legal standards for imposing penalties based on the law's provisions, highlighting the difference in consequences between removal and dismissal. It was determined that the dismissal was excessively punitive given the circumstances, leading to a modification of the penalty. The case reflects on the necessity of adhering to procedural fairness in disciplinary actions and the importance of providing judiciable reasoning when enhancing penalties. This case is significant in establishing precedents regarding employee rights and the balance between authority and justice in ... |
| 1983 SLD 388, 1983 SCMR 611 | Criminal Miscellaneous No. 27 of 1981/Civil Petiti , decided on 07.03.1982 | In the case of Abdul Hameed and Others vs. Imam Din and Others, decided on March 7, 1982, the Supreme Court of Pakistan examined the implications of a temporary injunction and the consequent obligation to pay mesne profits. The respondents had initially secured a stay order based on their undertaking to pay mesne profits, yet later contested the order's validity. The Court firmly established that such a challenge was not permissible after having benefited from the stay. This case highlights critical aspects of contempt of court, the enforcement of temporary injunctions, and the responsibilities of parties in compliance with court orders. The ruling underscores the importance of legal compliance and the consequences of breaching court directives, ensuring that the judicial process is respected and upheld. Key legal principles related to contempt of court and temporary injunctions were addressed, making this case significant in the realm of legal precedents within Pakistan's judicial sys... |
| 1989 SLD 644, 1989 SCMR 597, 1989 SLD 1200 | Civil Petition No 1106 of 1983 , decided on 13.09.1988 | This case revolves around a civil petition filed in the Supreme Court of Pakistan concerning an ex parte decree in a money suit. The petitioner, Mst. NOOR JEHAN, sought to set aside the decree but faced dismissal due to time-bar issues. The court emphasized the importance of explaining non-appearance in court proceedings, which was inadequate in this case. The decision reiterated the principle that the courts must have valid reasons to grant relief, and in this instance, the relief was rightly denied as per the Trial Court's decision. The case illustrates fundamental legal principles regarding civil procedure and the necessity for active participation in legal processes to avoid adverse judgments. Keywords related to civil law, ex parte decrees, and appellate procedures are essential for understanding the implications of this case.... |
| 1994 SLD 1130, 1994 KLR 3 | Criminal Bail Appeal No. 428 , decided on 23.06.1993 | In the case of Allahdino and 4 Others vs. The State, the Sindh High Court examined the request for pre-arrest bail for applicants alleged to have caused injuries to multiple individuals. The court, presided over by Justice Imam Ali G. Kazi, analyzed the arguments presented by Sardar Muhammad Ishaque, representing the applicants, who contended that the case should not be barred by the provisions of Section 497 of the Cr.P.C. The court also considered the medical reports indicating the nature of the injuries sustained by the victims. Ultimately, the court decided to grant bail, emphasizing the necessity of a solvent surety and a P.R. Bond. This case underscores the critical aspects of bail applications, including the interpretation of legal provisions and the assessment of injury severity. Keywords include bail, pre-arrest bail, criminal law, Sindh High Court, injury assessment, and legal representation.... |
| 1989 SLD 1679, 1989 SCMR 1426 | Civil Petition No.218 of 1989 , decided on 14.03.1989 | In the landmark case of Civil Petition No.218 of 1989, the Supreme Court of Pakistan addressed critical issues regarding child custody under the Guardians and Wards Act and constitutional provisions. The court reaffirmed the importance of the child's welfare, a principle rooted in both statutory law and Islamic jurisprudence. The case involved the custody of Nazimur Rehman, with the Guardian Judge initially granting custody to the mother. This decision was subsequently upheld by both the Additional District Judge and the High Court, illustrating a consistent judicial approach prioritizing the minor's best interests. The Supreme Court's ruling on March 14, 1989, further solidified the legal framework surrounding guardianship and custody disputes in Pakistan, emphasizing the necessity of a thorough evidential examination before any custody determination. This case remains pivotal for family law practitioners and advocates, as it underscores the judiciary's role in safeguarding children's... |
| 2006 SLD 3238 = (2006) 287 ITR 38 | ... | |
| 1991 SLD 1823, (1991) 190 ITR 350 | In the case of Dharam Dutt Arya v. Commissioner of Income Tax, the Allahabad High Court examined the applicability of sections 4 and 256 of the Income-tax Act, 1961. The Tribunal had found the petitioner liable for taxation based on the value of ornaments seized during a Customs search. The court's ruling focused on whether there was sufficient evidence to support the Tribunal's conclusions. This case highlights the judicial process in tax law and the importance of substantiating claims with adequate evidence. It serves as a crucial reference for tax practitioners and advocates dealing with similar issues, stressing the need for clear documentation and understanding of tax liabilities. The court's decision reiterates the significance of procedural adherence in tax assessments, especially when involving assets discovered through official investigations. Legal professionals should take note of the implications this case has on future tax-related disputes, ensuring that they provide compr... | |
| 2023 SLD 907, 2023 MLD 551 | Civil Revision No. 70819 of 2021 , decided on 12.01.2022 | This case involves a civil revision application filed by Noor Zaman against Mst. Gullan through her legal heirs, adjudicated by the Lahore High Court. The court's decision emphasizes the significance of legal representation and adherence to procedural norms in civil cases. The ruling provides clarity on the legal issues at hand and reinforces the principles of justice. The decision, delivered by Justice Shahid Bilal Hassan, serves as a precedent for future civil revisions, ensuring that the rights of petitioners and respondents are maintained. This case reflects the ongoing evolution of civil law in Pakistan, highlighting the need for effective legal advocacy and the critical role of the judiciary in safeguarding civil rights. Keywords: Lahore High Court, civil revision, legal representation, procedural norms, justice, legal advocacy.... |
| 1989 SLD 1493, 1989 SCMR 1140 | Civil Petition No.1026 of 1984 , decided on 09.08.1988 | This case revolves around the interpretation of the Punjab Pre-emption Act, particularly section 15, which deals with the rights of pre-emption concerning succession. The Supreme Court of Pakistan concluded that a real brother has superior rights over a real nephew in matters of pre-emption. The case highlights the hierarchy in familial relationships recognized under the law, emphasizing that the brother's claim prevails over that of the nephew in such disputes. The decision was made after careful consideration of the relevant legal provisions, underscoring the importance of understanding one's rights under the law. This case serves as a precedent in matters of pre-emption and succession in Pakistan, showcasing the judicial approach to interpreting familial rights. Keywords: Punjab Pre-emption Act, succession rights, pre-emption dispute, Supreme Court of Pakistan, legal precedent.... |
| 2006 SLD 3176, (2006) 286 ITR 170 | ... | |
| 1993 SLD 1782, (1993) 199 ITR 347 | D-2741 of 2016 , decided on 01.01.1993 | In the case of G.T.N. Textiles Ltd. v. Deputy Commissioner of Income Tax, the Kerala High Court examined the application for waiver of interest under section 220(2) of the Income-tax Act, 1961. The case centered around the assessment year 1979-80, where the petitioner claimed depreciation and investment allowance on plant and machinery, including capitalized interest. The original assessment resulted in disallowance of this capitalized interest, which led to an appeal and subsequent decisions by the Commissioner and Tribunal. The Commissioner had the authority to waive interest if genuine hardship was proven, yet found that the petitioner was financially capable and thus denied the waiver. The court ruled that the Commissioner had properly exercised discretion in assessing the situation, leading to the dismissal of the writ petition. This case highlights the importance of financial capacity in tax-related hardship claims and the discretionary powers of tax authorities in India.... |
| 1935 SLD 61, (1935) 3 ITR 89 | 1935 SLD 61 | In this pivotal case from 1935, the Madras High Court examined the complexities of income tax assessments pertaining to remittances made by an assessee managing a money-lending business outside British India. The case focused on whether the remittances to the headquarters were made from profits, as the assessee claimed. The court scrutinized the entries in the account books, noting that they did not adequately rebut the presumption of profit-based remittances. This decision underscored the importance of transparency in financial records and the obligations of the assessee to provide clear explanations for account discrepancies. The ruling serves as a significant reference point in income tax law, particularly concerning the treatment of foreign business profits and the evidentiary weight of account entries. Keywords such as 'Income-tax Act', 'remittances', 'foreign business', and 'accounting practices' are crucial for understanding the implications of this case.... |
| 1969 SLD 172, 1969 SCMR 63 | Civil Petition for Special Leave to Appeal No. 74 , decided on 14.10.1968 | This case revolves around the Displaced Persons (Compensation and Rehabilitation) Act (XXVIII of 1958), specifically focusing on the rejection of a transfer application for property by the Settlement authorities. The Supreme Court's ruling asserts the importance of factual evidence in property claims, reinforcing the legal principle that possession must be adequately proven to validate transfer requests. The judgment highlights the challenges faced by displaced persons in asserting their property rights and the judicial system's role in adjudicating such disputes. The decision also underscores the significance of adherence to procedural norms and the necessity for petitioners to substantiate their claims with credible evidence. This case serves as a critical reference for similar legal issues concerning property rights and the procedural standards required in legal claims under the Displaced Persons Act.... |
| 2012 SLD 3302, (2012) 345 ITR 414 | IT APPEAL Nos. 1379 & 1410 OF 2009 , decided on 29.02.2012 | This case revolves around the reassessment proceedings initiated under the Income-tax Act, 1961, specifically addressing issues of income escaping assessment and the correct application of depreciation rates on plant and machinery. The Assessing Officer contended that Jagson International Ltd. claimed excess depreciation at a rate of 25% on machinery purchased after September 2000, where only 12.5% was permissible. The Tribunal initially sided with the assessee, ruling the reassessment invalid due to lack of new information. However, the Delhi High Court found the Tribunal's reasoning insufficient and remanded the case for further review, underscoring the importance of thorough factual analysis in tax reassessments. This case highlights critical aspects of tax law and reassessment procedures, making it essential for legal practitioners and businesses to understand compliance requirements and the implications of depreciation claims.... |
| 1952 SLD 222, (1952) 21 ITR 349 | N/A , decided on 01.01.1952 | In the case concerning the recovery of tax arrears under the Income-tax Act, 1961, the Madras High Court addressed critical issues regarding the validity of assessments made posthumously. The petitioners, consisting of the widow and sons of the deceased, argued that the Income-tax Officer failed to comply with the legal requirements, rendering the assessments invalid. However, the court clarified that the proceedings for recovery began with the ITO forwarding the necessary certificates to the Collector, thus adhering to the stipulated legal framework. The court emphasized the importance of proper notice to legal representatives and concluded that the actions of the ITO were within legal boundaries. This case highlights significant aspects of tax law, particularly concerning the responsibilities of legal heirs and the procedural nuances in tax recovery.... |
| 2005 SLD 879, 2005 PLC 364 | 295 of 2001 , decided on 19.04.2004 | In Appeal No.295 of 2001, adjudicated by the Service Tribunal, Punjab, Sheikh Sajjad Riaz challenged his dismissal from the position of Consolidation Officer under the Punjab Civil Servants (Efficiency and Discipline) Rules, 1999. The appellant was accused of being involved in illegalities and irregularities during land consolidation proceedings in District Lodhran. Central to the case was the fraudulent activity of Abdul Rasheed Patwari, who manipulated consolidation records and was subsequently convicted for forgery. Despite the allegations, evidence indicated that the appellant had diligently performed his supervisory duties, with the primary deviations attributable to the Patwari. The appellant maintained an impeccable 14-year service record and contested the legitimacy of the departmental proceedings, highlighting procedural flaws such as the unauthorized role of ADC (G) in the inquiry process. The Tribunal, upon reviewing the arguments and evidence, recognized the appellant's non... |
| 1994 SLD 447, 1994 MLD 36 | F.R.A. No.842 of 1987 , decided on 21.06.1992 | In the case of Ghulam Hussain vs. Noor Shah Ali, the Sindh High Court addressed the critical issue of landlord-tenant relationships under the Sindh Rented Premises Ordinance (XVII of 1979). The court examined the evidence presented, including a tenancy agreement dated 19-6-1982, which was claimed by the appellant to substantiate his position as the landlord. However, the court found that the agreement was not duly attested, as required by Section 5 of the Ordinance, leading to the conclusion that it lacked legal efficacy. The appellant's claims of unpaid rent and property damage were also scrutinized, but without compelling evidence, the court ruled that the relationship between the parties had not been established. The decision highlights the importance of adhering to legal formalities in tenancy agreements and reinforces the principle that the burden of proof lies with the claimant in disputes regarding landlord and tenant relationships. The case draws upon numerous precedents that i... |
| 1988 SLD 776, 1988 PLC 270 | Appeal No. 196 of 1987 , decided on 12.07.1987 | In the case of Syed TATHEER HUSSAIN SHERAZI vs. GOVERNOR OF THE PUNJAB, the Service Tribunal of Punjab addressed the appeal regarding the termination of the civil servant's employment during his probation period. The case revolved around the interpretation of the Punjab Civil Servants Act, particularly Section 10(1), which allows for the termination of services during probation without the need for a show-cause notice. The Tribunal found that the appellant's termination was executed in accordance with legal provisions and was not tainted by any allegations of corruption. The ruling reinforced the prerogative of the appointing authority to terminate services based on performance evaluations during probation. This case underscores the legal framework governing public service employment in Punjab, emphasizing the balance between administrative discretion and the rights of civil servants. The Tribunal's decision serves as a precedent for similar cases involving probationary terminations, h... |
| 1989 SLD 1825, 1989 PLC 637 | FD-230 of 1986/Pb. , decided on 16.07.1986 | This case revolves around the dismissal of a grievance petition filed by the appellant, Sardar Muhammad Abdul Ghafoor Khan Lodhi, against the Director of Agricultural Engineering, Faisalabad, due to alleged delay in filing. The Labour Appellate Tribunal determined that the grievance notice sent on May 30, 1985, was time-barred as the grievance petition was filed on December 15, 1985, without proper justification for the delay. The tribunal upheld the lower court’s ruling, emphasizing the importance of adhering to prescribed time limits in such administrative matters. The case highlights the significance of timely appeals in the context of employment disputes and the rigorous standards that govern procedural compliance within the realm of industrial relations law. The decision reinforces the principle that failure to comply with statutory timelines can result in significant legal repercussions, emphasizing the need for diligence and prompt action by individuals seeking redress in labor-... |
| 1984 SLD 662 = (1984) 148 ITR 440 | 30388 | In the landmark case of Premchand v. Commissioner of Income Tax, the Supreme Court addressed the complexities surrounding the assessment of income for a Hindu Undivided Family (HUF) under the Income-tax Act, 1961. The case centered on the partition of a joint family property governed by the Benaras School of Mitakshara law, where the petitioner, Premchand, contested his assessment as an individual instead of an HUF, following the partition that allocated a share to his wife. The Court reaffirmed the principle that the existence of female members in a family, particularly a wife, retains the HUF status, thereby influencing tax assessment rates. This decision is pivotal for understanding the application of HUF status in tax law, particularly in the context of familial relationships and property rights. The ruling also highlights the importance of maintaining the integrity of the joint family system in Hindu law, which continues to be relevant in contemporary legal discussions regarding f... |
| 1995 SLD 1276 = 1995 PLC 480 | KAR-163 of 1993 , decided on 09.03.1995 | This case revolves around the termination of a temporary worker at Pakistan Steel Mills Corporation under the Industrial Relations Ordinance. The key issues involved were whether the worker had attained permanent status and if the termination adhered to legal requirements. The tribunal emphasized that the worker was not entitled to the rights of a permanent employee as he was engaged on a daily wage basis for a specific period. This decision underscores the importance of adhering to procedural requirements in employment termination and clarifies the distinction between temporary and permanent employment status under labor laws, making it a significant case for labor relations and employment law in Pakistan. Keywords like 'employment law', 'labor rights', 'worker termination', and 'industrial relations' are relevant for SEO optimization.... |
| 2008 SLD 2012, 2008 PTD 246 | D-2326 of 2006 , decided on 11.10.2007 | This case centers around the obligation of Customs Authorities to disclose information about imported goods, specifically in the context of under-invoicing allegations against certain importers. The petitioner, INDUS BATTERY INDUSTRIES (PVT.) LTD., argued that they were unable to compete with importers due to non-disclosure of critical information regarding the imports. The court found that the Customs Authorities' claim of immunity under Section 155-H of the Customs Act was invalid as it hindered the detection of under-invoicing, which is contrary to the objectives of Section 25-C. The ruling reaffirms the principle that the public has a right to access information as a means to combat corruption and promote accountability in government operations. This decision is significant for local manufacturers, as it aims to level the playing field against imported goods that may be under-invoiced, thereby protecting local industries and ensuring fair competition. The case also highlights the b... |
| 1988 SLD 540, 1988 PLC 241 | MN-670 of 1986 , decided on 27.01.1987 | This case revolves around the grievance petition filed by Asghar Ali, a railway employee, seeking higher pay scales for his roles as Keyman and Mate. The Labour Court's decision to grant him these scales was challenged in the Labour Appellate Tribunal by the Divisional Superintendent of Pakistan Railways. The Tribunal upheld the Labour Court's ruling, emphasizing the lack of evidence from the appellant regarding the respondent's seniority. The case highlights the importance of proper documentation and evidence in employment disputes, particularly regarding pay scales and promotions. Key issues include the interpretation of the Industrial Relations Ordinance and the rights of employees in claiming rightful pay adjustments. This case serves as a precedent in similar employment disputes in the railway sector and is significant for understanding employee rights under the Industrial Relations Ordinance of 1969.... |
| 1988 SLD 2352, 1988 SCMR 878 | Civil Appeal No. 183 of 1985 , decided on 28.02.1988 | This case revolves around a civil appeal concerning the issue of court-fee deficiency in a pre-emption suit. The Supreme Court of Pakistan examined the implications of the Civil Procedure Code, the Punjab Pre-emption Act, and the Limitation Act in the context of a suit filed by Muhammad Rafiq for possession by pre-emption over land sold by Hassan Yar Jang. The case highlights the importance of providing opportunities to rectify deficiencies in court procedures and addresses the nuances of the legal principles surrounding pre-emption rights in Pakistan. The ruling emphasizes the need for careful assessment of court-fee valuations and the court's role in ensuring fairness in legal proceedings. Legal professionals involved in property law and civil procedure can gain insights from this case, particularly regarding the handling of court-fee issues and the rights of pre-emptors.... |
| 2000 SLD 694, 2000 SCMR 45 | Civil Appeal No. 859 of 1995 , decided on 09.02.1999 | This case revolves around a dispute concerning an evacuee property transferred to Sardar Baig, who acknowledged the shares of his brothers and a cousin according to Shariat Law. The plaintiffs claimed joint ownership of the house, leading to a series of legal proceedings. Initially dismissed by the lower courts on procedural grounds, the Supreme Court found merit in the plaintiffs' claims, emphasizing the validity of the agreement made prior to the issuance of the Permanent Transfer Deed. This case underscores the importance of acknowledging rightful ownership in property disputes and the applicability of Shariat Law in such matters, which is crucial for legal practitioners in Pakistan. Keywords to consider include 'property rights', 'Shariat Law', 'evacuee property', 'legal acknowledgment', and 'Supreme Court decisions'.... |
| 2003 SLD 2681, 2003 CLC 1367 | Writ Petition No.361/R of 1986 , decided on 26.03.2003 | The case involves a writ petition challenging an order passed by a Notified Officer concerning the auction of urban property. The Lahore High Court addressed the jurisdictional issues surrounding the revision petition filed against the Notified Officer's order, emphasizing the limitations established by amendments to the relevant legislative framework. The court concluded that the revision petition was not competent, rendering the order of respondent No.3 without legal effect. This case illustrates the significance of adhering to legal protocols and the authority of courts in reviewing administrative decisions. Keywords include 'urban property auction', 'jurisdictional errors', 'legal authority', and 'writ petition acceptance'.... |
| 2007 SLD 3890, (2007) 293 ITR 478 | IT Appeal No. 140 of 2005 , decided on 17.08.2006 | In the case of Liberty Shoes Ltd. v. Commissioner of Income-tax, the Punjab and Haryana High Court addressed the issue of whether the company was entitled to deductions under Section 80-IA of the Income-tax Act, 1961 for profits derived from the trading of PVC products manufactured by other concerns. The court ruled that such profits could not be considered as derived from the industrial undertaking of the assessee. The decision relied on precedents from the Supreme Court, clarifying that the term 'derived from' indicates a direct relationship between the income and the industrial undertaking, which was not present in this case. The ruling has implications for businesses seeking tax deductions based on profit generation from trading activities, highlighting the importance of a direct nexus with manufacturing processes. This case emphasizes the need for clear understanding of tax provisions and their applications in business transactions, particularly in the manufacturing sector.... |
| 2023 SLD 7011, 2023 PLJ 820 | C.R. No. 9463 of 2022 , decided on 10.08.2023 | In the case of NASIR ABBAS BHATTI versus ABID HUSSAIN, the Lahore High Court dealt with a dispute over a property sale under the Specific Relief Act, 1877. The petitioner sought specific performance of a sale agreement, claiming he had paid earnest money but failed to deposit the remaining consideration as ordered by the trial court. The court highlighted the importance of demonstrating readiness and willingness to fulfill contractual obligations. The case underscores the discretionary nature of specific performance relief, emphasizing that the burden lies with the vendee to prove their commitment. The ruling serves as a significant reference for similar property disputes, particularly regarding the requirements for specific performance and the consequences of failing to comply with court orders.... |
| 2009 SLD 824, (2009) 319 ITR 317, (2009) 185 TAXMAN 58, (2009) 184 TAXMAN 210 | ITA No. 8683 OF 2007 , decided on 08.09.2009 | This case revolves around the Income Tax Act, specifically section 147, focusing on the reassessment of income for the assessment year 2005-06. The petitioners, a husband and wife duo working as doctors, faced notices alleging incorrect valuation of rent-free accommodation and non-disclosure of annual letting value. The High Court found that the reasons for reopening the assessment were baseless, as the petitioners had not occupied the claimed accommodation for years. The case highlights the importance of substantial grounds for reopening assessments and the need for the Assessing Officer to provide clear, reasonable justifications based on new material. This decision underscores taxpayer rights against arbitrary reassessment, emphasizing that proper procedures must be followed in tax assessments to ensure fairness and justice.... |
| 1988 SLD 1127 = 1988 PLC 508 | , decided on 24.08.1986 | In the landmark case of MUHAMMAD ASGHAR KHAN, COMMISSIONER vs MESSRS ITTEHAD CHEMICALS/PESTICIDES LIMITED KALA SHAH KAKU vs THE REGIONAL DIRECTOR, LOCAL OFFICE, SHAHDARA, decided on August 24, 1986, the court addressed key issues surrounding the West Pakistan Employees' Social Security Ordinance of 1965. The crux of the dispute involved the applicability of social security contributions for employees earning between Rs.1,001 to Rs.1,500 per month following amendments made in 1985. The petitioners, ITTEHAD CHEMICALS/PESTICIDES LIMITED, argued against the recovery of these contributions, citing that they provided a monthly medical allowance exceeding the mandated social security rates. Citing the precedent set by Kohinoor Chemicals Limited and others v. Sind Employees Social Security Institution, the Commissioner ruled in favor of the petitioners, emphasizing the importance of preventing double financial burdens on employers while ensuring employee benefits. This decision highlights the ... |
| 1987 SLD 2990, (1987) 165 ITR 402 | This case revolves around the interpretation of section 80J of the Income-tax Act, 1961, which deals with deductions related to profits and gains from new industrial undertakings. The key question was whether the relief could be granted for a full twelve months, irrespective of the actual operational period of the new undertaking. The High Court's decision to allow such relief is significant as it ensures that new businesses are not penalized for being operational for less than a full year. This ruling is particularly beneficial for startups and new ventures seeking financial relief under the Income-tax Act. The court's reliance on previous decisions, specifically CIT v. Warner Hindustan Ltd., reinforces the judicial consistency in interpreting tax relief provisions. This case highlights the importance of supporting new enterprises within the economy and sets a precedent for similar cases in the future, making it a crucial reference point for tax law practitioners and businesses alike.... | |
| 1990 SLD 959, 1990 SCMR 1143 | Civil Petition No.385 of 1988 , decided on 29.01.1990 | This case revolves around the dismissal of Muhammad Rafiq, an ex-Constable of the Punjab Police, for misconduct related to his failure to report to duty and the creation of a forged document. The Supreme Court of Pakistan reviewed the circumstances surrounding his dismissal after he was acquitted of criminal charges by the High Court. The Court found that the Service Tribunal's decision to uphold the dismissal was justified, as the petitioner had failed to demonstrate that he had reported for duty as required. The ruling underscores the importance of discipline in law enforcement agencies and the consequences of misconduct. The key issues included the validity of the acquittal and the implications of the petitioner's actions on his employment status. The case highlights the stringent standards expected from police officials and the legal processes involved in employment disputes within the police force.... |
| 1947 SLD 35, (1947) 15 ITR 150 | D-2741 of 2016 , decided on 01.01.1947 | In the significant case of Buchibai v. Nagpur University, the Nagpur High Court addressed the complex issues surrounding the confidentiality of documents under the Income-tax Act, 1961, specifically Section 54, which prohibits public servants from disclosing certain documents. The case emerged from a dispute involving the estate of Rao Bahadur D. Laxminarayan, who left a will that purported to dispose of substantial properties. The plaintiff, Buchibai, argued for her rightful share in the estate, claiming that the properties were acquired under the will of Kakolam. The court's ruling emphasized the rights of the assessee to waive confidentiality, thus allowing previously inadmissible documents to be considered. This landmark decision clarifies the balance between confidentiality in tax documents and the rights of individuals to present evidence in legal proceedings, making it a crucial reference for future cases involving similar legal principles.... |
| 2004 SLD 1770, 2004 CLC 384 | Regular First Appeal No.721 of 2002 , decided on 09.09.2003 | In the case of Regular First Appeal No.721 of 2002, the Lahore High Court addressed a dispute between IRFAN FAZAL (appellant) and ZAHID IQBAL (respondent) concerning the recovery of a loan. The respondent filed a suit under the summary procedure of the Civil Procedure Code, claiming Rs.74,000 based on a dishonored cheque dated 31-3-2000. The appellant sought leave to defend the suit, alleging unclean hands on the part of the respondent and arguing that the suit was barred by limitation. Key legal issues included the interpretation of the Civil Procedure Code and the Negotiable Instruments Act. The High Court upheld the trial court's decision, emphasizing the need for the appellant to provide evidence of repayment, which he failed to do. The court's ruling serves as a significant reference for future cases involving recovery suits and the obligations of defendants in proving their claims.... |
| 2008 SLD 4097, (2008) 303 ITR 166 | WRIT PETITION No. 10120 OF 2007 , decided on 21.03.2007 | In the case of Roshan Commercial Traders P. Ltd. v. Tax Recovery Officer, the Madras High Court addressed the validity of a garnishee notice issued under Section 226(3) of the Income-tax Act, 1961. The petitioner, a wholesale distributor of Ayurvedic medicines, contested the notice which required them to pay amounts owed to a third party, DXN Herbal Manufacturing, due to tax liabilities. The court found that the notice was legally issued and maintained that the petitioner’s bankers' actions did not render the notice invalid. This case underscores the importance of compliance with tax recovery procedures and the legal standing of garnishee notices in tax law. Keywords include 'Income-tax Act', 'garnishee notice', 'tax recovery', 'legal compliance', and 'Madras High Court'.... |
| 2007 SLD 3756, (2007) 292 ITR 646, [2007] 164 TAXMAN 390 (RAJ.) | S.B. CIVIL WRIT PETITION NO. 485 OF 1997 , decided on 13.03.2007 | In the case of Hem Chand Govil v. Income-tax Settlement Commission, the Rajasthan High Court addressed significant issues related to the Income Tax Act, 1961, specifically Section 245C concerning settlement applications. The petitioner, Hem Chand Govil, challenged the Settlement Commission's order that rejected his application for settlement based on the complexities of the investigation into his tax affairs. The court noted that during the investigation, incriminating documents were found, leading to a series of assessments and appeals. The Tribunal had previously ruled that the additions made by the Assessing Officer were unjust, which the High Court found relevant for reconsideration by the Settlement Commission. This case underscores the necessity for tax authorities to conduct thorough reviews of settlement applications, considering all pertinent evidence and prior judicial determinations. It highlights the balance between administrative efficiency and the rights of taxpayers to s... |
| 1994 SLD 705, 1994 SCMR 973 | Civil Petition for Leave to Appeal No. 571-L of 19 , decided on 20.11.1993 | In the case of Civil Petition for Leave to Appeal No. 571-L of 1993, the Supreme Court of Pakistan dealt with issues surrounding the validity of a power of attorney and ownership of property. The petitioner, Muhammad Rauf and others, sought to appeal the dismissal of their second appeal by the High Court regarding a suit filed by Muhammad Abbas. The respondent claimed that the power of attorney was forged, and that he remained the rightful owner of the disputed property. The trial court upheld the respondent's claims after evaluating the evidence, leading to the dismissal of the petitioners' appeals in subsequent courts. The Supreme Court ultimately refused the leave to appeal, reinforcing the importance of evidentiary support in judicial findings and the reluctance to interfere with concurrent factual determinations made by lower courts. The case highlights the legal principles governing the interpretation of power of attorney documents and the evidentiary burdens in property disputes... |
| 2018 SLD 2640, 2018 PLD 256 | D-2741 of 2016 , decided on 01.10.2023 | This case revolves around the application of the National Accountability Ordinance, 1999, focusing on public officials' accountability. The Sindh High Court's ruling reestablishes the legal obligations of public servants and emphasizes the judiciary's role in maintaining accountability within governmental structures. The decision is expected to have far-reaching implications, encouraging a culture of transparency and ethical governance. The case underscores the importance of legal frameworks in combating corruption and ensuring that public officials are held accountable for their actions. Keywords such as 'accountability', 'transparency', 'public service', and 'judicial oversight' are crucial in understanding the broader context of this ruling.... |
| 2023 SLD 1031, 2023 CLC 991 | Constitution Petition No. S-573 of 2020 , decided on 15.10.2021 | In the landmark case of Constitution Petition No. S-573 of 2020, decided by the Sindh High Court on October 15, 2021, the court addressed critical issues related to the Family Courts Act, 1964, particularly concerning maintenance obligations in marriages where rukhsati has not occurred. The petitioner, Najam-ur-Rehman, challenged the decisions of two lower courts that ruled in favor of the respondent, Masooma Hassan, regarding maintenance payments. The key argument revolved around whether the husband was liable to provide maintenance despite the absence of rukhsati. The court examined the principles of Islamic law and the Family Courts Act, ultimately affirming that the husband must fulfill his financial obligations even in the absence of physical cohabitation. This case underscores the importance of adhering to legal and moral responsibilities within marital relationships, particularly in Islamic jurisprudence. The court's decision aligns with the Quranic injunctions regarding the tre... |
| 1989 SLD 216, 1989 PLD 503 | Civil Appeal No.327/K of 1986 , decided on 13.02.1989 | In the landmark decision of Civil Appeal No.327/K of 1986, adjudicated by the Supreme Court of Pakistan on February 13, 1989, the petitioner Rashid Ahmad successfully challenged the eviction of tenants, Friends Match Works, under the Sind Rent Restriction Ordinance, 1959. The case revolved around a contractual dispute involving the Transfer of Property Act, 1882, specifically section 53, and the West Pakistan General Clauses Act, IV of 1956, section 26. The Supreme Court, presided over by Judges Abdul Kadir Sheikh, Javid Iqbal, and Naimuddin, JJ, determined that the respondents failed to fulfill their contractual obligations by not completing the property sale and not paying the remaining consideration within the stipulated timeframe. As a result, the landlord-tenant relationship was reinstated, allowing the appellant to maintain the eviction action. The judgment emphasized the importance of adhering to contractual terms and the legal ramifications of failing to do so. This case is a p... |
| 2024 SLD 3321 | ITA NO. 26/IB/2022 , decided on 24.07.2023 | This case revolves around the Income Tax Ordinance, 2001, specifically sections 122(5A) and 114, as adjudicated by the Appellate Tribunal Inland Revenue in Lahore. The appeal was filed by Faqir Muhammad Sabir against the Commissioner Inland Revenue, Zone-II. The Tribunal, presided over by Judicial Member Nasir Mahmud, conducted hearings on July 19, 2023, and delivered its decision on July 24, 2023. This case is significant for tax practitioners as it highlights the nuances in tax law and the interpretation of statutory provisions. The lawyers representing both parties presented compelling arguments, reflecting the complexities of tax legislation. The Tribunal's decision serves as a precedent for future tax assessments and appeals, making it a vital reference point for legal professionals engaged in tax law. The case emphasizes the necessity for clear and concise compliance with tax regulations, aiming to foster a more transparent taxation environment. Keywords: Income Tax Ordinance, Ap... |
| 1995 SLD 1081 = 1995 CLC 1039 | Writ Petition No. 1177 of 1995 , decided on 31.01.1995 | In the case of Writ Petition No. 1177 of 1995, M.D. Tahir filed a petition against the Federation of Pakistan regarding alleged plans to alienate the Coastal Region of Balochistan, particularly the strategic Gawadar port area. The petitioner argued that such actions would violate the integrity of Pakistan's territorial sovereignty as mandated by the Constitution. The Court, presided over by CH. MUSHTAQ AHMAD KHAN and ACID MUHAMMAD AQIL MIRZA, ruled that the issues raised were political and therefore non-justiciable. The Court concluded that the petition was politically motivated and dismissed it, asserting the government's commitment to safeguarding Pakistan's sovereignty. The case highlights the delicate balance between national interests and international agreements, especially in the context of foreign investments in underdeveloped regions. The decision underscores the importance of constitutional mandates in maintaining territorial integrity and the role of the judiciary in address... |
| 1992 SLD 196, 1992 PTD 1359, (1992) 66 TAX 195 | Civil Appeal No. 31 of 1988 , decided on 05.06.1991 | This case revolves around the appeal of Machinnon Mackenzie & Company (Pakistan) Ltd, a non-resident company that claimed deductions for expenses incurred during the closure of its business in Bangladesh. The Supreme Court of Bangladesh reviewed the decision of the High Court Division, which had upheld the disallowance of these deductions under the Income Tax Act, 1922. The key legal principles addressed involve the interpretation of what constitutes allowable business expenses, particularly in the context of a company that has ceased operations. The court highlighted that expenses incurred during the winding down of business do not qualify for deductions as they are not made for the purpose of conducting business. The decision underscores the importance of evidence in supporting claims for tax deductions and clarifies the roles of the Tribunal and High Court in such matters. This case serves as a significant reference for future disputes regarding tax deductions for closing businesses... |
| 1985 SLD 1286 = (1985) 155 ITR 548 | , decided on 23.07.1985 | In the landmark case of Commissioner of Income tax v. G.B. Transports, the Kerala High Court adjudicated on the interpretation of section 214(1A) of the Income-tax Act, 1961, concerning the payment of interest by the Government on excess advance tax paid by an assessee. The core issue revolved around whether interest under section 214 should be calculated solely based on the first regular assessment made by the Income Tax Officer (ITO) under sections 143 or 144, or if it should also consider subsequent assessments resulting from appeals or revisions. The petitioner, Commissioner of Income tax, argued that interest should be limited to the initial assessment, asserting that the statutory framework did not contemplate enhancement of interest based on later reductions in tax liability. Conversely, the respondent, G.B. Transports, contended that section 214 should encompass adjustments from revised assessments, thereby entitling them to enhanced interest on refunded amounts. The court meti... |
| 1988 SLD 2976, 1988 SCMR 267 | Civil Appeal No. 157 of 1981 , decided on 21.06.1987 | This case revolves around the inheritance rights of the appellants, who were the sons of a deceased claimant under the Rehabilitation Settlement Scheme. The Supreme Court of Pakistan addressed key issues related to succession laws, particularly the application of Shariat Law versus the provisions of the Rehabilitation Scheme. The court's decision highlighted the significance of legal clarity in matters of inheritance and the rights of descendants. The ruling emphasized that normal succession laws should apply when a claimant dies after filing but before receiving allotment. This case serves as a landmark decision in understanding the intersection of constitutional law and personal law in Pakistan, providing essential insights into inheritance rights and legal interpretations that affect many families within the rehabilitative context. Keywords: inheritance rights, Shariat Law, Rehabilitation Settlement Scheme, legal principles, Pakistan.... |
| 2002 SLD 2451, 2002 PLD 170 | Civil Appeal No. 1915 of 1998 and Civil Miscellane , decided on 12.11.2001 | In the landmark case of Civil Appeal No. 1915 of 1998, the Supreme Court of Pakistan addressed the contentious issue of property distribution left by the late Ameer of Bahawalpur. The court scrutinized the interim distribution package proposed by the Government, declaring it insufficient and misaligned with judicial precedents. The court underscored the importance of adhering to the principles of justice and equity, as well as the rulings in earlier cases concerning the distribution of the late Ameer’s estate. The court mandated the formation of a committee, led by a retired Supreme Court Judge, to ensure that all legal and factual issues are meticulously resolved, thereby minimizing further litigation. This ruling is pivotal in upholding the principles of Shariah and Muslim law in property inheritance matters, emphasizing the necessity for a fair and transparent distribution process among heirs. The decision has implications for future inheritance disputes, setting a precedent for equ... |
| 2002 SLD 2468, 2002 PLD 280 | Civil Appeal No. 1250 of 1995 , decided on 22.11.2001 | The case revolves around a dispute over land rights in a village Shamilat, where Muhammad Saleem Shah and 80 others (the appellants) filed a suit against Azizur-Rehman Shah and 43 others (the respondents) for permanent injunction and possession of land. The land had originally been entrusted to the father of the respondent for usufruct in exchange for his services as Imam of the village mosque. Upon the father's abandonment of the position, the son (respondent) took over the land and later transferred rights via a deed. The trial court ruled in favor of the appellants, but the High Court reversed this decision asserting that the respondents, being co-sharers, could not be dispossessed without due process. The Supreme Court ultimately found in favor of the appellants, reinstating the trial court's ruling based on the revenue records that indicated the land's rightful status as belonging to the Imam, thereby prohibiting any unauthorized transfer of rights. This case highlights significan... |
| 2005 SLD 1764, 2005 CLD 1693 | R.F.A. No.751 of 2002 , decided on 16.06.2005 | The case revolves around a dispute over a bank loan recovery where the appellants contended that the Banking Court lacked jurisdiction as the loan was disbursed in a foreign country. The Lahore High Court found that the Banking Court had not addressed the jurisdictional claims raised by the appellants adequately, resulting in a significant legal error. The appeal was allowed, and the case was remanded for a fresh decision, highlighting the importance of jurisdiction in banking disputes. This case underscores the complexities involved in cross-border banking transactions and the critical nature of jurisdictional issues in financial litigations. Keywords include 'bank loan recovery', 'jurisdiction in banking court', 'cross-border financial disputes', and 'legal error in banking cases'.... |
| 1995 SLD 774, 1995 PLD 572 | Criminal Original Petition No.10-f of 1995 in Civi , decided on 01.08.1995 | This case addresses the critical issue of contempt of court applications being misused by litigants against public officials in Pakistan. The Supreme Court disapproved the growing trend of filing frivolous contempt applications under the Civil Procedure Code and the Contempt of Court Act. It outlined the detrimental effects of such practices on the functioning of government departments and public servants. The court provided essential guidelines for subordinate courts to prevent the misuse of vague stay orders, emphasizing the need for clarity and specificity in all injunctions. The ruling serves as a significant precedent in protecting the integrity of judicial processes and safeguarding public officials from unwarranted legal harassment. Keywords such as 'Contempt of Court', 'Civil Procedure Code', 'judicial integrity', and 'government officials' are trending and relevant in the context of this case.... |
| 1984 SLD 621, (1984) 148 ITR 246 | CIVIL RULE No. 12565(W) OF 1976 , decided on 14.06.1982 | In the case of Ratanlal Mohta & Sons v. Income Tax Officer, the Calcutta High Court addressed significant issues regarding income escaping assessment under the Income-tax Act, 1961. The court examined the validity of reassessment proceedings initiated by the Income Tax Officer (ITO) based on the firm's disclosure that certain loans, previously considered genuine, were actually fictitious. The judgment highlighted the importance of the ITO's belief formed from discrepancies in the original assessment and subsequent admissions made by the assessee. The ruling confirmed that the affidavit of the succeeding ITO could be taken into account, reinforcing the standards for reopening assessments under section 147. This case serves as a critical reference for understanding how disclosures and the credibility of evidence impact tax assessments, especially in scenarios involving alleged concealment of income. Such precedents are essential for legal practitioners and firms navigating tax laws, emph... |
| 1988 SLD 1518 = (1988) 169 ITR 201 | D-2741 of 1962-63 , decided on 29.08.1978 | This case revolves around the interpretation of the Income-tax Act, specifically sections concerning assessment and penalties for concealment of income. The key issue was whether the Income Tax Officer could extend the assessment period beyond the normal four years due to alleged concealment. The court ruled that since the ITO did not initiate any proceedings within the normal timeframe, the assessment was time-barred. Furthermore, the ITO's failure to substantiate claims of concealment meant that penalties could not be levied. This ruling underscores the criticality of adhering to statutory time limits in tax assessments, thereby protecting taxpayers' rights and ensuring fairness in the tax system. Keywords: Income Tax Act, assessment period, concealment of income, penalties, legal proceedings, tax compliance.... |
| 2003 SLD 1069, 2003 PLC 1189 | Civil Petitions Nos.2715-L to 2724-L of 2002 , decided on 13.12.2002 | This case revolves around the implications of wrongful promotions and the subsequent reversion of civil servants to their original posts. The Supreme Court of Pakistan addressed the legality of promotions that were not aligned with recruitment rules and the financial recovery of pay from the affected civil servants. The judgment emphasized that promotions made contrary to established laws are invalid from the outset. It highlighted the rights of civil servants to retain pay for duties performed in higher positions, even if those positions were eventually deemed improperly filled. The ruling serves as a precedent for cases involving administrative errors in public service appointments, reinforcing the importance of adherence to recruitment regulations and protecting civil servants from financial penalties due to administrative mistakes. Keywords include 'civil service promotions', 'administrative law', 'Supreme Court decisions', 'public service tribunal', and 'employment law'.... |
| 2003 SLD 906 = 2003 SCMR 540 | Jail Petition No. 19 of 2001 , decided on 21.05.2002 | In this significant case, the Supreme Court of Pakistan addressed the issues of provocation and sentencing in criminal law. The petitioner, Sohbat Khan, was convicted of murdering his wife and mother-in-law. His defense centered on the claim of acting under sudden and grave provocation after suspecting infidelity. The court analyzed the evidence, including witness testimonies and the circumstances leading to the crime. Ultimately, the Supreme Court's ruling emphasized the importance of considering mitigating factors in sentencing, particularly in emotionally charged situations. This case highlights critical aspects of criminal law, including the interpretation of provocation under the Pakistan Penal Code and the application of constitutional provisions. Legal practitioners and scholars can learn from the court's approach to evidence appraisal and the standards for establishing guilt. The ruling serves as a precedent for future cases involving similar themes of emotional distress and pr... |
| 1979 SLD 539, 1979 SCMR 270 | Criminal Petition No. 226 of 1977 , decided on 21.02.1978 | The case revolves around a criminal petition concerning the suspension of sentences for life imprisonment. The Lahore High Court had suspended the sentences on the basis of a plea of self-defense, necessitating further examination due to the injuries sustained by the accused. The Supreme Court, upon review, supported the High Court's decision, indicating that the evidence presented did not conclusively negate the self-defense claim. This case highlights the complexities of self-defense in criminal law and the judicial discretion exercised by the courts in evaluating such defenses. The decision illustrates the critical balance between the rights of the accused and the pursuit of justice, especially in cases involving serious charges like murder. The case serves as a significant reference point for future legal arguments regarding self-defense and the evidentiary burdens placed on the prosecution in criminal proceedings.... |
| 1998 SLD 871, 1998 SCMR 2306 | Civil Appeal No. 651 of 1995 , decided on 20.05.1998 | In the landmark case of Civil Appeal No. 651 of 1995, the Supreme Court of Pakistan addressed key issues surrounding land acquisition and compensation under the Land Acquisition Act of 1894. The case arose from a compensation dispute concerning 29 acres of land acquired for a Low Income Housing Scheme in Rajanpur. The initial compensation awarded was Rs.804 per Marla, which was contested by landowners resulting in the High Court enhancing it to Rs.2500 per Marla. However, the Provincial Government appealed this decision, leading to a complex examination of legal principles governing compensation determination. The Supreme Court ruled that the High Court's reduction of compensation lacked sufficient justification and reiterated that each case must be evaluated on its unique facts and circumstances. The decision to set the compensation at Rs.3000 per Marla reflects the Court's commitment to ensuring fair compensation based on thorough evidence evaluation. This ruling is significant for f... |
| 2024 SLD 3198, 2024 SCMR 1284 | Crl. Ps. Nos. 1276 and 1320 of 2023 , decided on 22.12.2023 | In the case of Imran Ahmed Khan Niazi and Makhdoom Shah Mahmood Qureshi, the Supreme Court of Pakistan addressed critical issues surrounding the bail of political leaders amid ongoing legal proceedings. The court's decision revolved around the interpretation of the Official Secrets Act and the implications of denying bail during an election period. It underscored the necessity for fair political representation and the fundamental rights of citizens to participate in democratic processes. The justices highlighted that the incarceration of political competitors could adversely affect the electoral integrity and emphasized the need for a balanced approach in law enforcement, especially during sensitive political times. This landmark ruling sets a precedent for future cases involving political figures and the right to bail, particularly in the context of ensuring genuine elections. The case reflects ongoing tensions in Pakistan's political landscape, where legal challenges intersect with e... |
| 1995 SLD 308, 1995 SCMR 1176 | Criminal Petition for Leave to Appeal No. 69 L of , decided on 15.01.1995 | This case highlights significant aspects of criminal law and the appeals process in Pakistan. The Supreme Court of Pakistan decided on the appeal from the acquittal of an accused in a murder case under the Penal Code, specifically Section 302, concerning the murder of Abdul Rashid. The case emphasizes the importance of eyewitness testimony and the legal standards for overturning an acquittal. Following a trial where the accused was sentenced to death, the High Court's decision to acquit raised questions about the reliability of the evidence presented. The Supreme Court's decision to grant leave to appeal underscores the judiciary's role in ensuring justice, particularly in cases involving serious crimes like murder. This case serves as a reminder of the complexities involved in legal proceedings and the necessity for thorough examination of all evidence before reaching a conclusion. Keywords: criminal law, murder case, acquittal, Supreme Court of Pakistan, legal proceedings, eyewitness... |
| 1992 SLD 119 = 1992 PTD 768 | I.T.R. No. 78 of 1987 , decided on 18.12.1991 | This case revolves around the interpretation of the Income Tax Ordinance, 1979, particularly concerning the treatment of tax provisions in financial statements. The Sindh High Court was asked to determine whether tax provisions should be considered part of the total income for the purpose of surcharge calculations. The judgment emphasized that such provisions are not current liabilities and should be excluded from total income. This case is significant as it clarifies the definitions of working capital and current liabilities, providing guidance for financial reporting and tax assessments. It also reinforces the importance of precedent in legal interpretations and the consistency required in tax law applications. The ruling could impact how businesses report income and prepare for tax liabilities, ensuring compliance with the Income Tax Ordinance.... |
| 1956 SLD 118, 1956 PLD 649 | Criminal Appeal No. 51 of 1955 , decided on 20.01.1956 | This case revolves around the appeal filed by The Crown against the acquittal of Abdur Rashid under the Essential Services (Maintenance) Ordinance. The Lahore High Court addressed critical issues such as the admissibility of transfer orders and the legal implications of abandoning an essential service. The decision evaluated the Evidence Act's provisions, particularly regarding the presumption of messages and the authority of the Governor-General in transfer orders. The ruling clarified that while the original transfer order was not proven, the respondent's resignation and subsequent abandonment of duty were grounds for conviction. This case highlights the importance of lawful orders and the responsibilities of public servants in maintaining essential services. Legal practitioners, especially those focusing on labor law, public service regulations, and administrative law, can derive significant insights from this judgment, making it a pivotal reference for similar cases in the future.... |
| 1992 SLD 449, (1992) 65 TAX 262 | Civil Appeal No. 353-K of 1990 , decided on 17.12.1991 | This case revolves around the interpretation of the Wealth Tax Act, specifically Section 2(m), which pertains to liabilities and obligations regarding wealth tax. The Supreme Court of Pakistan's ruling is significant as it clarifies the nature of tax liabilities as debts owed by the taxpayer. In this context, it was determined that wealth tax liabilities should be considered debts owed for the purposes of computing net wealth, even if not explicitly claimed in the tax return for that assessment year. This interpretation aligns with the broader principles of tax law, emphasizing that tax liabilities arise independently of the assessment process. The case references several precedents that elaborate on the nature of debts and tax obligations, thereby reinforcing the Court's stance on the issue. The decision has implications for taxpayers and tax authorities, ensuring a clearer understanding of how tax liabilities are treated under the law. This ruling is likely to influence future cases ... |
| 1992 SLD 379, 1992 PLD 324 | Civil Appeal No.270 of 1991 , decided on 12.02.1992 | The case of FAIZA MALIK vs. CHAIRMAN, BOARD OF INTERMEDIATE AND SECONDARY EDUCATION, LAHORE revolves around the severe consequences of academic fraud. FAIZA MALIK was punished by the Examining Board for obtaining inflated marks through forgery on one answer book. The Supreme Court, in its decision dated February 12, 1992, upheld the Board's actions, emphasizing that fraudulent behavior undermines the integrity of educational assessments. The court ruled that the punishment was warranted as it was not merely a failure in one paper but a serious offense involving fraud. The judgment referenced the precedent set in the case of Samar Parvaiz, highlighting that the lapse of time does not absolve an individual of responsibilities arising from fraudulent actions. This ruling serves as a critical reminder of the legal repercussions associated with academic dishonesty and reinforces the necessity for educational institutions to maintain rigorous standards of integrity. The keywords such as 'aca... |
| 1991 SLD 1337 = (1991) 178 ITR 706 | This case revolves around the tax recovery proceedings initiated against a partnership firm for penalties imposed under the Income-tax Act, 1961. The court examined whether the tax recovery actions were justified while appeals were still pending. It was determined that the petitioner firm could pursue necessary orders from the appellate authority to address the tax dues. The ruling emphasizes the procedural aspects of tax collection and the necessity for petitioners to engage with appellate processes. Key areas of focus include the implications of pending appeals on tax recovery actions and the jurisdictional authority of tax officials. The outcome highlights the balance between tax enforcement and the rights of taxpayers, reinforcing the need for clear legal pathways in tax recovery scenarios. This case is significant for tax practitioners and entities involved in similar disputes, providing insight into the legal framework governing tax recovery during ongoing appeals.... | |
| 2011 SLD 2786 = (2011) 336 ITR 264 | D-2741 of 2016 , decided on 30.11.2011 | In the case of Director of Income Tax v. Galileo International Inc., the Delhi High Court addressed the taxation of income generated by a US-based company operating a computerized reservation system in India. The court examined whether the income was chargeable to tax in India under the Income-tax Act, 1961, specifically focusing on sections 5 and 9. The Tribunal determined that while the respondent's income was subject to taxation due to its business connections in India, only 15 percent of the revenue from bookings made in India was taxable. After considering the commission paid to the local agent, the Tribunal concluded that no taxable profit remained. This case highlights the complexities of international taxation and the importance of understanding revenue attribution in cross-border transactions.... |
| 2016 SLD 971, 2016 CLC 774 | Writ Petition No. 04-B of 2006 , decided on 20.11.2014 | In the case of Writ Petition No. 04-B of 2006, the Peshawar High Court addressed a significant issue regarding the limitation period for filing a pre-emption suit. The petitioner, Sharif Khan, challenged the decisions of the subordinate courts that had dismissed his application for rejection of the plaint on the grounds of being time-barred. The court analyzed the relevant provisions of the Khyber Pakhtunkhwa Pre-emption Act (1987) and the Civil Procedure Code, emphasizing the mandatory nature of the limitation period. The court found that the application for rejection was valid, as the suit was filed after the expiration of the one hundred and twenty-day period from the registration of the sale deed. The ruling highlighted the necessity for parties to comply with statutory time limits to ensure the integrity of legal proceedings. The decision serves as a critical reference point for future cases involving similar issues of procedural compliance and limitation periods in pre-emption su... |
| 1978 SLD 1067, 1978 PLC 323 | 18(141) of 1976-Ad-II , decided on 14.05.1977 | In the case between Muhammad Yunus and Sui Northern Gas Pipelines Ltd., the National Industrial Relations Commission addressed the issue of employee grievances under the Pakistan Essential Services (Maintenance) Act of 1952. The petitioner, Muhammad Yunus, sought redress for his claims regarding unpaid allowances and benefits, asserting his status as a permanent employee. However, the Commission ruled that it lacked the jurisdiction to adjudicate individual grievances and directed the petitioner to approach the Labour Court for resolution. The decision reinforced the legal interpretation that the regulation of service conditions does not equate to adjudication of individual claims, emphasizing the need for appropriate forums for such grievances. This case serves as a critical reminder for employees about the importance of following the correct legal channels for dispute resolution in labor law matters.... |
| 2004 SLD 3337, 2004 PLJ 315 | F.A.O. No. 202 of 2003 , decided on 30.10.2003 | This case revolves around a suit for specific performance of an agreement to sell property, wherein the appellant sought an injunctive order to prevent the respondents from alienating the property pending the main suit. The Lahore High Court reviewed the trial court's order that required the appellant to deposit the remaining sale consideration as a condition for granting a temporary injunction. The court highlighted the importance of ensuring that the plaintiff is prepared to perform their obligations under the contract. The decision underscores the necessity for a balance in equity, ensuring that both parties are treated fairly. The court's ruling emphasizes the established legal principles under the Specific Relief Act and the Civil Procedure Code, particularly focusing on the conditions under which temporary injunctions are granted in such cases. The case is significant for its interpretation of the obligations of parties in real estate transactions and the procedural norms governi... |
| 2008 SLD 943, (2008) 296 ITR 505 | T.C. (A) No. 408 OF 2007 , decided on 05.06.2007 | This case revolves around the interpretation and application of the Income Tax Act, specifically Section 69 concerning unexplained investments. The Madras High Court addressed the validity of an addition made by the Assessing Officer regarding an investment in a commercial property. The court scrutinized the reassessment process, highlighting procedural deficiencies and the absence of concrete evidence to support the valuation adopted by the Assessing Officer. The decision underscores the importance of proper evidentiary standards in tax assessments and reinforces the principle that tax authorities must substantiate their claims with valid documentation. The ruling is significant for taxpayers and legal practitioners, as it clarifies the thresholds for unexplained investments and the obligations of tax authorities under the Income Tax Act.... |
| 2009 SLD 1563, 2009 SCMR 105 | Civil Appeals No.1470 to 1487 of 2004 , decided on 10.07.2008 | In this landmark case, the Supreme Court of Pakistan addressed key issues surrounding land acquisition under the Land Acquisition Act, 1894. The case revolved around the acquisition of land by the Ministry of Defence for the expansion of P.M.A. Kakool. The court examined the compensation awarded to landowners, emphasizing the need to consider the potential value of the land in determining fair compensation. The Supreme Court upheld previous rulings that enhanced compensation based on market trends and the classification of land as either commercial or residential. This case highlights the importance of fair compensation in land acquisition processes, ensuring that the rights of landowners are protected while facilitating development projects. Keywords such as 'Land Acquisition', 'Compensation Enhancement', 'Supreme Court of Pakistan', and 'Market Value Assessment' are crucial for understanding the implications of this ruling.... |
| 1983 SLD 225, 1983 SCMR 230 | Civil Petition for Special Leave to Appeal No. 201 , decided on 23.11.1982 | In the case of Civil Petition for Special Leave to Appeal No. 201 F of 1982, the Supreme Court of Pakistan addressed the issue of a petitioner's claim for the transfer of a house, which he pursued after a significant delay of fourteen years. The petitioner had filed a form for the allotment of a house in 1959 but took action only after the property was auctioned in 1973. His civil suit, along with subsequent appeals, was dismissed by the Lahore High Court, as was his constitutional petition. The Supreme Court, in its decision, emphasized the impact of the petitioner's inordinate delay and the grounds of laches on his ability to seek relief, ultimately dismissing the petition. This case highlights the importance of timely action in legal matters and the consequences of delay. Keywords such as 'Supreme Court of Pakistan,' 'civil petition,' 'constitutional petition,' and 'legal relief' are significant for understanding the implications of this ruling.... |
| 2015 SLD 716, 2015 YLR 789 | R.S.A. No. 3 of 2005 , decided on 25.02.2014 | In the case R.S.A. No. 3 of 2005, the Lahore High Court dealt with a dispute over the recovery of possession of a plot of land. The case revolved around the interpretation of various laws including the Qanun-e-Shahadat, Limitation Act, and Specific Relief Act. The court found that the plaintiff had not met the burden of proof required to establish their claim, leading to the conclusion that the suit was time-barred. This case highlights the critical aspects of legal representation, the significance of accurate documentation, and the necessity for plaintiffs to substantiate their claims with adequate evidence. The ruling underscores the legal principle that the responsibility to prove a claim lies with the party making the assertion, particularly in cases involving property disputes.... |
| 2012 SLD 1174, 2012 PLC 43 | Writ Petition No.2421 of 2011/BWP , decided on 26.09.2011 | In this significant case, the Lahore High Court addressed the constitutional rights of employees regarding due process in civil service appointments. The petitioners, after being appointed as Baildars, faced unjust withdrawal of their appointments without proper notice or hearing. The court's ruling reinforced the principles of fairness and accountability in administrative actions, mandating that the intervening period of withdrawal be recognized as duty time, thus entitling the petitioners to their salaries during that time. This case highlights the critical nature of adhering to procedural fairness in employment matters and the legal recourse available to employees facing wrongful termination. The decision serves as a precedent for similar cases, emphasizing that employees must not suffer financially due to administrative errors, thereby promoting justice and transparency in public service. Keywords include 'constitutional rights', 'due process', 'civil service appointments', 'wrongf... |
| 1999 SLD 200, 1999 MLD 1145 | Writ Petition No.297 of 1998 , decided on 20.07.1998 | The case revolves around a constitutional petition challenging the freezing of bank accounts of the accused, Mian Hissamuddin, due to allegations of corruption under sections 409 and 420 of the Pakistan Penal Code, along with section 5(2) of the Prevention of Corruption Act. The petitioner, Muhammad Ihsan, contended that the Federal Investigation Agency (FIA) lacked jurisdiction to freeze the accounts located in the Provincially Administered Tribal Areas of North-West Frontier Province, as per Article 247(3) of the Constitution of Pakistan. The court found that the FIA's actions were beyond its jurisdiction and declared the notice void. This case highlights the critical intersection of administrative law and criminal justice, emphasizing jurisdictional authority in legal proceedings. The ruling reinforces the necessity for law enforcement agencies to operate within the boundaries set by law, particularly in sensitive areas governed by different legal frameworks. Overall, the case serve... |
| 2012 SLD 603, 2012 CLD 1893 | D-2443 of 2010 , decided on 10.05.2011 | In the case of Sindh High Court's Constitutional Petition No. D-2443 of 2010, the petitioner challenged an order from the Foreign Exchange Adjudication Court. The court examined the maintainability of the constitutional petition, determining that the appropriate remedy lay in appealing to the Appellate Board as per the provisions of the Foreign Exchange Regulation Act, 1947. The court clarified that the High Court's jurisdiction cannot be employed to bypass the appeal process or to avoid the limitations set forth in the law. Furthermore, it was noted that despite the Appellate Board's functionality being in question due to non-nomination of members, the existing framework must be followed. This case highlights the procedural rigor required in legal appeals and the necessity for parties to utilize the correct legal avenues for redress. The decision serves as a critical reminder of the established legal protocols and the importance of maintaining the integrity of judicial processes.... |
| 1999 SLD 401, 1999 SCMR 1782 | Civil Appeal No. 1416 of 1997 , decided on 03.03.1999 | The case centers around a civil appeal concerning the right of pre-emption under the Punjab Pre-emption Act, 1913. The respondent, Sabir Ali, filed a suit against the appellants for pre-empting the sale of land. The trial court initially ruled in favor of the respondent, but this decision was overturned by the appellate court, leading to a revision petition in the Lahore High Court. The Supreme Court ultimately found that the High Court had correctly identified errors in the lower courts' findings regarding the 'benami' nature of the suit and the plaintiff's superior right to pre-emption. This case highlights significant legal principles regarding the withdrawal of suits and the standards for revisional jurisdiction, ensuring that procedural justice is upheld in civil matters. The keywords trending in this context include 'pre-emption rights', 'Civil Procedure Code', 'judicial review', and 'legal representation'.... |
| 2019 SLD 2941 = 2019 CLC 1920 | W.P. No. 736 of 2011 , decided on 09.04.2019 | This case revolves around the interpretation and application of the Punjab Land Acquisition Rules, 1983, specifically Rule 14 concerning the disposal of acquired land. The petitioners sought the return of land acquired by the Pakistan Broadcasting Corporation (PBC) for a public purpose that was subsequently abandoned. The court highlighted that the land, once acquired, cannot be returned even if its original purpose is no longer applicable. This decision emphasizes the government's authority over acquired land and the procedures that must be followed for its disposal. The ruling also stresses the importance of adhering to legal protocols in land acquisition cases, reinforcing the principles of public purpose and proper governance. Keywords include land acquisition, public purpose, Punjab Land Acquisition Rules, and legal governance.... |
| 2010 SLD 2756, 2010 SCMR 978 | Civil Appeal No.639 of 2006 , decided on 11.02.2010 | This case revolves around the cancellation of a sale-deed executed based on a power of attorney alleged to be forged. The Supreme Court of Pakistan addressed critical issues related to the Specific Relief Act and the Limitation Act, particularly focusing on the distinction between void and voidable transactions. The court found that the plaintiff had not appointed the alleged attorney, leading to the conclusion that the sale-deed was void. This ruling highlights the importance of valid documentation in property transactions and the legal ramifications of fraud. The case also underscores the necessity for defendants to substantiate their claims with credible evidence, particularly in matters involving alleged forgery. Legal professionals and property owners should take note of this ruling as it sets a precedent in handling similar disputes.... |
| 1990 SLD 970, 1990 SCMR 1172 | Civil Petition No.462 of 1986 , decided on 25.09.1989 | This case revolves around the allotment of land under the Evacuee Property and Displaced Persons Laws. The petitioners contested a decision by the High Court that had restored land allotments to the respondents, arguing that the original allotments were in excess of entitlement. The Supreme Court's analysis highlighted procedural irregularities and the need for proper hearings before any cancellation of allotments. The ruling emphasizes the importance of due process in property rights cases, setting a precedent for future legal disputes over land entitlements. Keywords such as 'land allotment', 'property rights', 'legal entitlements', and 'Supreme Court decisions' are crucial for SEO optimization in legal discussions.... |
| 2017 SLD 2052, 2017 CLD 833 | E.F.A. No. 6 of 2015 , decided on 21.12.2016 | This case revolves around the auction proceedings conducted by the Banking Court for the recovery of a loan amount decreed against the appellant. The appellant raised objections citing procedural defects, including the lack of specified auction venue, inadequate notice, and improper auction conduct. The High Court found that these defects violated key provisions of the Civil Procedure Code, leading to substantial prejudice against the appellant's rights. Consequently, the court allowed the appeal, set aside the auction proceedings, and reaffirmed the need for strict adherence to procedural requirements in auction processes. This decision underscores the importance of transparency and fairness in judicial auctions, ensuring that all parties are adequately informed and have the opportunity to participate fairly.... |
| 1985 SLD 2092, 1985 PLC 724 | Revision Petition No. JG-236 of 1984 , decided on 22.10.1984 | In the case of DILMIR KHAN vs PUNJAB AGRICULTURAL DEVELOPMENT AND SUPPLIES CORPORATION SARGODHA DIVISION, the Labour Appellate Tribunal of Punjab addressed allegations of misconduct against a store supervisor regarding security negligence leading to property pilferage. The tribunal upheld the Labour Court's decision, emphasizing the significance of maintaining security measures in industrial relations. The ruling highlighted the importance of the West Pakistan Industrial and Commercial Employment Ordinance and the Industrial Relations Ordinance in addressing workplace misconduct. This case underscores the legal implications of neglecting duties as a custodian of property, reminding employers and employees alike of their responsibilities. Legal practitioners should note the relevance of section 25-A and the standards for misconduct evaluation in employment disputes. This case serves as a critical reference for labor law interpretations and the enforcement of disciplinary measures within... |
| 2004 SLD 2, 2004 PTCL 596, 2005 PTD 344, (2005) 91 TAX 128 | I.T.As. Nos. 1730/KB to 1733/KB of 2001 , decided on 01.01.2004 | This case examines the limitations of the Inspecting Assistant Commissioner's authority to revise tax assessments under Section 66-A of the Income Tax Ordinance, 1979. The Tribunal determined that the IAC's powers are constrained to the original assessment record, prohibiting reliance on subsequent information or external directives. The ruling underscores the necessity for a rigorous standard of evidence and the avoidance of arbitrary decision-making in tax law. It further clarifies that if the IAC was involved in the original assessment, a successor cannot invoke Section 66-A, thereby protecting the integrity of finalized tax assessments. This case is significant for taxpayers and tax professionals, as it sets clear boundaries for the exercise of revisionary powers by tax authorities, emphasizing transparency and accountability in tax administration.... |
| 1988 SLD 1680 = (1988) 172 ITR 197 | D-2741 of 2016 | In the landmark case involving Gokul Rubber & Tea Plantations Ltd., the Kerala High Court addressed the taxation of capital gains from the sale of rubber trees. The crux of the case revolved around whether these trees could be classified as agricultural assets or capital assets under the Income-tax Act, 1961. The petitioner argued that the rubber trees should not be taxed as capital assets; however, the court decisively ruled that old and unyielding rubber trees are indeed capital assets, and thus, the profits from their sale are liable to capital gains tax. This case reinforces the understanding of capital gains in the context of agricultural products. It highlights the court's reliance on established precedents and emphasizes the importance of proper categorization of assets for tax purposes. The decision serves as a critical reference for future cases concerning agricultural assets and capital gains tax liabilities.... |
| 2004 SLD 1273, 2004 SCMR 1716 | Civil Petition No.3151 of 2001 , decided on 22.11.2002 | This case revolves around the legal complexities of land ownership and the authority of various governmental departments in Pakistan. The petitioners, representing the Province of Punjab, contested the ownership of a piece of land that had been leased to the Forest Department. The respondents, who purchased the land, argued that they held valid title through a series of legal transfers dating back to 1963. The Supreme Court's decision to grant leave to appeal highlights critical issues regarding property rights, the role of settlement authorities, and the interpretation of notifications related to land leasing and ownership. The ruling reiterates the importance of documented transfers and the legal rights vested in property owners. This case serves as a significant precedent in understanding property law within Pakistan, particularly the interplay between administrative decisions and private ownership rights.... |
| 2005 SLD 1875, 2005 PLD 578 | Civil Revisions Nos. 2547 and 3044 of 2004, FAO No , decided on 15.04.2005 | This case revolves around the intricate issues of limited ownership and inheritance under Muslim personal law, particularly focusing on the rights of female limited owners and the implications of the Limitation Act. The Lahore High Court addressed multiple civil revisions and appeals concerning the ownership of property following the death of Fateh Sher. The court's decision highlighted the importance of adhering to established legal principles concerning inheritance rights, emphasizing that limitations do not hinder a co-sharer from asserting their rightful claims. The case underscores the complexities of property rights in the context of Muslim law and the necessity for clarity in legal decrees affecting inheritance and ownership. This judgment is significant for understanding the interplay between custom and statutory law in Pakistan's legal framework, especially regarding women's rights in property ownership.... |
| 1967 SLD 548, (1967) 66 ITR 195 | CASE REFERRED No. 84 OF 1963 , decided on 09.11.1966 | In the landmark case involving the Hyderabad Stock Exchange Ltd., the court examined the applicability of exemptions under the Income-tax Act, 1961, specifically section 11 and its predecessor, section 4(3)(i) of the Indian Income-tax Act, 1922. The case revolved around whether the profits earned by the stock exchange could be exempt from income tax, considering its charitable purposes. The court clarified that the stock exchange serves not just its brokers but the wider public interest, facilitating investment and economic growth. This ruling highlights the importance of stock exchanges in modern economies, reinforcing their role in promoting fair trading practices and ethical standards. The decision is crucial for understanding tax exemptions for entities with charitable purposes, providing a precedent for future cases in similar contexts.... |
| 1982 SLD 1111, (1982) 136 ITR 777 | IT REFERENCE No. 81 OF 1976 , decided on 09.06.1981 | In the case of Calcutta Electric Supply Corpn. Ltd. v. Addl. Commissioner of Income tax, the Calcutta High Court examined the accounting practices of a sterling company operating in India. The central issue was the method of accounting used by the company, which maintained its accounts in sterling while conducting business in Indian rupees. The court ruled that the Income-tax Act, 1961 mandates that profits and gains be calculated in Indian currency, regardless of the currency in which accounts are maintained. The judgment clarified that the written down value of fixed assets should be determined based on the exchange rate at the time of acquisition, ensuring compliance with Indian tax laws. This case underscores the importance of adhering to local accounting standards and tax regulations, especially for foreign entities operating in India. Keywords: Income-tax Act, accounting methods, depreciation, foreign companies, Indian rupees, tax compliance.... |
| 2007 SLD 3174, 2007 PLJ 1099 | Transfer Appl. No. 289-C of 2006 , decided on 09.01.2007 | In the case involving Mst. Firdaus Bibi Hashmi and multiple respondents, the Lahore High Court addressed an application for the transfer of a suit. The core issue revolved around the transfer of suits filed in various Civil Courts, which shared a common nature of controversy. The court highlighted the logistical difficulties faced by the petitioner in attending court in Kehror Pacca, District Lodhran. The decision emphasized the importance of judicial efficiency and fairness, leading to the conclusion that consolidating the cases in one court would be advantageous. This ruling reflects a commitment to accessible justice for all parties involved, especially considering the implications of gender on travel and access to legal proceedings. The ruling underscores key aspects of the Civil Procedure Code, particularly Section 24, which governs the transfer of suits, ensuring that legal proceedings are conducted in a manner that serves the interests of justice and convenience.... |
| 1958 SLD 286 = (1958) 34 ITR 684 | IT REFERENCE No. 80 OF 1957 , decided on 20.03.1958 | The case involves the interpretation of Section 9 of the Income-tax Act, 1961, concerning income deemed to accrue in India. The Bombay High Court addressed the complexities arising when an assessee, Ram Pratap Ramdeo, had its head office and factories located in an Indian state but operated without direct remittances to India. The Tribunal's earlier finding that profits from the factories were remittances was challenged, highlighting the need for clarity on whether the profits were adjusted against previous losses. This case underscores the critical nature of accurate accounting practices in determining taxable income and the implications of loss carryforward in relation to capital investment. The decision ultimately guides the Tribunal to reassess its findings and provide a detailed supplemental statement, reflecting the intricate relationship between business losses, profits, and the legal interpretations of remittances under the Income-tax Act.... |
| 1983 SLD 247, 1983 SCMR 1059 | Civil Petition No. 156 of 1983 , decided on 16.03.1983 | The Supreme Court of Pakistan, in Civil Petition No. 156 of 1983, deliberated on the compliance of the Rehabilitation and Settlement authorities' order with para. 11 of the Rehabilitation and Settlement Scheme under Article 185 (3) of the Constitution of Pakistan (1973). The case, cited as 1983 SLD 247 and 1983 SCMR 1059, involved petitioner Syed Masood Hussain Zahidi challenging the Lahore High Court's dismissal of his writ petition. The petitioner contested the sufficiency of land allotment in Chak No. 44 N.B., citing an increase in applicants and transferred claims beyond initial records. Judges Aslam Riaz Hussain and Nasim Hasan Shah presided over the case, with legal representation from prominent advocates including Zaki ud Din Pal and S. M. Zaffar. The Supreme Court granted leave to appeal, ordered the setting aside of previous orders, and mandated an expedited hearing to reassess the land allocation criteria. This case highlights key issues in land rehabilitation policies, equit... |
| 2018 SLD 2555, 2018 MLD 2075 | W.P. No. 500-D of 2017 , decided on 03.11.2017 | In the significant legal case identified as W.P. No. 500-D of 2017, adjudicated by the Peshawar High Court on November 3, 2017, Justice Shakeel Ahmad delivered a comprehensive judgment addressing the complexities of family law within the framework of Pakistan's legal system. This case revolves around the dissolution of marriage under the provisions of the Family Courts Act, 1964, specifically invoking Section 5 of the Act. The petitioners, represented by Slaeemullah Khan Ranazai, and the respondents, represented by Syed Mastan Ali Zaidi, engaged in a legal battle that underscores critical issues related to Islamic marital jurisprudence and statutory law. The petitioner, SYED SAADAT HUSSAIN SHAH, sought the dissolution of marriage on the grounds of Khula, asserting that no formal Nikah ceremony was conducted between him and the respondent, MADIHA BATOOL. The respondent countered this claim by referencing Shia fiqah, which stipulates that a Nikah cannot be solemnized in the absence of a... |
| 2023 SLD 2427, 2023 PLJ 250 | Crl. P. No. 1720 of 2022 , decided on 30.03.2023 | In the landmark case Crl. P. No. 1720 of 2022 heard by the Supreme Court of Pakistan on March 30, 2023, NOOR KAMAL and another challenged the earlier judgment of the Peshawar High Court, Bannu Bench in BA No. 543B/2022. The case involved allegations under the Criminal Procedure Code (V of 1898) Section 497 and Penal Code (XLV of 1860) Sections 324/34 concerning post-arrest bail and the statutory grounds for bail. The petitioners, NOOR KAMAL and another, contended that they were wrongfully implicated in a severe criminal assault where they allegedly used firearms to launch a murderous attack on the complainant and a witness, leading to injuries. Despite being armed, the petitioners asserted that there was no intent to kill, as evidenced by the absence of repeated firing. They also highlighted that the prosecution did not provide detailed accounts of which accused fired at which victim. The petitioners were detained since May 14, 2021, and after more than 22 months of prolonged legal pro... |
| 1990 SLD 1510, 1990 PLC 686 | JG-261 of 1989 , decided on 27.06.1989 | This case revolves around the interpretation of the Industrial Relations Ordinance, specifically pertaining to the validity of a demand notice issued by a labor union after a settlement period had expired. The Labour Appellate Tribunal of Punjab addressed the legal implications of such demand notices and their negotiability. The court held that even in the absence of a formal termination notice for a previous settlement, the demand notice remains valid and can lead to negotiations. This ruling emphasizes the importance of understanding labor laws and the processes involved in industrial relations, making it a significant reference for future cases concerning labor disputes and settlements.... |