Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2024 SLD 5000 | STA NO. 1179/KB/2018 , decided on 24.01.2024 | This case concerns the appeal filed by CIR, LTU, Lahore against M/s. Tribal Mills Ltd, Lahore before the Appellate Tribunal Inland Revenue. The hearing took place on January 24, 2024, where both parties presented their arguments. The tribunal, led by Judicial Member Sarfraz Ali Khan, evaluated the evidence and legal interpretations relevant to the case. The decision made by the tribunal addresses significant aspects of tax law, potentially impacting future cases involving similar issues. The case highlights the importance of compliance with tax regulations and the role of the tribunal in adjudicating disputes between tax authorities and businesses. This ruling serves as a guide for understanding tax obligations and the legal framework governing such matters.... |
| 1982 SLD 1089, (1982) 136 ITR 522 | IT REFERENCE No. 259 OF 1975 | This case revolves around the interpretation of penalty provisions under the Income-tax Act, 1961, focusing on sections 271(1)(a)(i) and 271(2). The Gujarat High Court dealt with a reference from the Income-tax Appellate Tribunal concerning whether the tribunal was justified in cancelling a penalty imposed on a registered firm for late filing of income tax returns. The tribunal found that the firm was entitled to a refund and therefore, the penalty should not have been imposed. However, the revenue contended that the tribunal did not correctly apply the amended provisions of the law, which had retrospective effect. The High Court clarified that although the question of law was significant, it did not arise from the order of the tribunal, which failed to consider the combined implications of the relevant sections. The case highlights the complexities involved in tax law interpretations, particularly relating to penalties and the obligations of registered firms under the Income-tax Act. ... |
| 2023 SLD 6625 | ITA No. 1539/KB-2022 , decided on 03.10.2022 | The case of M/s. Swift Management Services vs. The Commissioner, Inland Revenue, Zone-III,RTO-II, Karachi, heard by the Appellate Tribunal Inland Revenue, revolves around tax compliance and assessment under the Income Tax Ordinance, 2001. The Tribunal examined the appeal filed by the petitioner against the tax assessment made by the Commissioner. The significance of this case lies in its emphasis on the adherence to tax laws and the implications of non-compliance. The decision highlights the Tribunal's role in ensuring that tax regulations are upheld, providing a precedent for similar cases in the future. This case is essential for tax practitioners and businesses to understand the nuances of tax law and the potential consequences of inaccurate reporting. Key terms include tax compliance, income tax assessment, and legal representation in tax matters.... |
| 2022 SLD 1665, 2022 PLJ 6 | C.R. No. 789-P with C.M No. 1139-P of 2021 , decided on 12.10.2021 | In the case heard by the Peshawar High Court, the main issue revolved around the transposition of certain plaintiffs into the defendant category due to a conflict of interest. The court analyzed the provisions of the Civil Procedure Code, particularly Order I, which allows for the joint suing of parties with a common cause. However, when hostility arises, it necessitates a reevaluation of the parties' positions. This case underscores significant procedural considerations in civil litigation, particularly regarding joint plaintiffs and the implications of conflicting interests on the pursuit of legal remedies. The ruling reinforces the principle that the court has the authority to ensure that justice is served, even if it requires altering the status of parties involved. This case is pivotal for understanding the dynamics of civil procedure in cases where multiple parties are involved, and conflicts can arise, affecting their relationships and legal standing. Keywords such as 'Civil Pro... |
| 1981 SLD 1410, 1981 SCMR 1234 | Civil Petition for Special Leave to Appeal No. K-6 , decided on 23.08.1981 | In this case, the Supreme Court of Pakistan addressed the issue of subletting under the West Pakistan Urban Rent Restriction Ordinance, specifically Section 13, which deals with the conditions under which a tenant may sublet premises. The case arose from a petition against a judgment of the Sind High Court that had found in favor of the respondents, the heirs of the deceased tenant, who claimed that the premises had been sublet without their consent. The Court emphasized the importance of proper documentation and evidence in tenancy disputes, ultimately dismissing the petitioners' claims due to their failure to substantiate their arguments with the necessary legal documentation. The ruling reaffirms the legal principles surrounding landlord-tenant relationships in Pakistan, particularly in the context of urban rent restrictions. Keywords relevant to this case include 'subletting', 'tenant rights', 'urban rent restrictions', and 'legal documentation'.... |
| 2010 SLD 1637, 2010 YLR 806 | Civil Revision No. 2220 of 2009 , decided on 11.12.2009 | This case involves a civil revision petition filed by MST. Saima Akhtar Abbasi and others against Malik Muhammad Bilal Ahmed and others at the Lahore High Court. The primary legal issues revolved around the Limitation Act, 1908, and the Civil Procedure Code, 1908. The court dismissed the petition due to a delay in filing, emphasizing the strict adherence to procedural timelines in civil litigation. The ruling clarified that the benefits of Section 5 of the Limitation Act could not be invoked in this context, as the law under which the proceedings were initiated had its own prescribed limitation period. This case highlights the importance of timely action in legal proceedings and serves as a precedent for similar future cases. Key terms include Civil Revision, Limitation Act, Civil Procedure Code, ex parte judgment, and legal representation. This case underscores the need for legal practitioners to be vigilant in managing timelines and understanding procedural intricacies in litigation.... |
| 1998 SLD 816, 1998 SCMR 2022 | Civil Appeal No. 822 of 1996 , decided on 10.06.1998 | This case revolves around the pension rights of a civil servant, M. Asghar Ali, who served in the Ministry of Foreign Affairs. After being appointed to the Pakistan Mission at The Hague, he faced delays in receiving his Daily Allowance due to administrative lapses. Upon his return to Pakistan, he was denied his pension for over three years based on audit objections regarding these delayed payments. The Supreme Court of Pakistan intervened, ruling that the government could not withhold his pension based on their own delays and mismanagement. This landmark decision reinforces the rights of civil servants to receive timely payments and pensions, emphasizing accountability in governmental financial practices. Keywords: civil service pension, audit objections, government accountability, Supreme Court ruling, civil servant rights.... |
| 1998 SLD 1401, 1998 CLC 1229 | Civil Revision No. 1508 of 1983 , decided on 02.02.1998 | This case revolves around the procedural intricacies of civil litigation, particularly regarding the necessity of proper notice when a suit is filed against a governmental entity like Pakistan Railways. The Lahore High Court addressed the legal implications of ex parte proceedings and the rights of defendants in such contexts. Central themes include the judiciary's adherence to procedural mandates outlined in the Civil Procedure Code, especially Section 80, which requires the government to be given a fair opportunity to respond before any adverse orders are made. The ruling reinforces the importance of due process and the right to a fair hearing, even when the parties involved are government entities. The judgment has significant implications for future cases involving government bodies, ensuring that legal standards are upheld to prevent unjust outcomes. Keywords related to civil procedure, ex parte decrees, and governmental litigation are vital for understanding the case's impact and... |
| 2008 SLD 3142, (2008) 296 ITR 168 | TAX CASE (APPEAL) NO. 30 OF 2004 , decided on 09.10.2006 | This case revolves around the interpretation of the Income Tax Act, 1961, specifically focusing on sections 4 and 37(1). The Madras High Court deliberated on two significant questions regarding the treatment of power subsidies and front end fees as revenue expenditures. The court ruled that the power subsidy from the Electricity Board is a revenue receipt, aligning with precedent set in CIT v. Rajaram Maize Products. Additionally, the court held that the front end fee paid for a loan was a necessary business expense rather than a capital expenditure, affirming the Tribunal's decision. This case highlights the nuances of tax law and the importance of proper classification of receipts and expenditures in business accounting. Keywords: Income Tax, Revenue Receipt, Business Expenditure, Madras High Court, Tax Law.... |
| 2015 SLD 2112, 2015 YLR 1489 | Suit No. 1445 of 2008 and 92 of 2010 , decided on 10.09.2014 | The case revolves around the legal heirs of the deceased Z.A. Khan, who were engaged in a dispute over the inheritance of properties left behind after his death. The plaintiffs, who are the children of the deceased from his second wife, argued that they were denied their rightful shares by the defendants, comprising the first wife and her children. The court examined multiple aspects of the case, including the validity of a relinquishment deed alleged to have been signed by one of the plaintiffs. It concluded that the deed was not valid due to lack of proper execution and understanding by the signing party. The ruling also highlighted the need for equitable distribution of the inheritance in accordance with Islamic law, thereby reinforcing the rights of all legal heirs. This case underscores the importance of legal clarity in family inheritance disputes, particularly in the context of Islamic law, and sets a precedent for future cases involving similar issues.... |
| 2019 SLD 1719, 2019 CLC 1371 | High Court Appeal No. 404 of 2016 , decided on 12.10.2018 | This case revolves around a legal dispute involving the Muslim Commercial Bank Limited and several respondents concerning the rejection of a plaint and the jurisdiction of the Banking Mohtasib. The Sindh High Court reviewed the appeals and highlighted the necessity for due process in legal proceedings. The decision underscored the need for clarity in the application of the Civil Procedure Code, particularly regarding the rejection of plaints and the mis-joinder of parties. The case also touches upon the Federal Ombudsmen Institutional Reforms Act and its implications on the court's jurisdiction. The court's ruling aimed to ensure that the merits of the case are properly adjudicated without prejudice, thereby reinforcing the principles of justice and fair legal representation.... |
| 1997 SLD 390, 1997 PLD 275 | Criminal Petition No.364-L of 1996 , decided on 18.01.1996 | This case revolves around the criminal prosecution of Muhammad Khalid Mukhtar for his alleged involvement in a fraud scheme involving forged documents presented to Askari Commercial Bank Limited. The Supreme Court of Pakistan addressed critical aspects of the Criminal Procedure Code, particularly the provisions for quashing criminal proceedings under Section 561-A. The court reaffirmed that such proceedings can only be quashed if it is convincingly demonstrated that continuing the case would constitute an abuse of judicial process. The court's decision highlighted the importance of thorough evidence evaluation and the necessity for trial courts to exercise their powers judiciously before any quashing can occur. This case underscores the significance of maintaining the integrity of the judicial process and ensuring that all parties are afforded their day in court.... |
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| 1992 SLD 123, 1992 PTD 813, (1991) 187 ITR 85 | Income-tax Application No. 40 of 1990 , decided on 25.05.1990 | This case revolves around an application under section 256(2) of the Income Tax Act, 1961, where the petitioner, Shri Ram Washer Rahat Industries, sought to challenge the findings of the Income Tax Appellate Tribunal. The tribunal had rejected an application under section 254(2) based on concessions made by the assessee's counsel. The court evaluated whether these concessions constituted a valid legal question. It concluded that while some questions were factual, the issue regarding Form No. 11-A warranted further exploration. The ruling is significant for understanding the procedural aspects of tax law, particularly the importance of documentation and the tribunal's authority in reviewing its decisions. This case highlights the necessity for legal counsel to maintain clarity in concessions made during hearings, as it directly impacts the tribunal's rulings. In the context of tax law, procedural integrity is paramount, and this case underscores the need for precise documentation and ad... |
| 1987 SLD 3181, (1987) 166 ITR 124 | D-2741 of 1963 , decided on 01.01.1987 | In this landmark case, the Supreme Court of India addressed the complexities surrounding the definition of a gift under the Gift-tax Act, 1958. The case revolved around the reduction of the share of Chhotalal Mohanlal in a partnership firm following the retirement of a partner and the admission of his two minor sons to the benefits of the partnership. The GTO had concluded that this reduction represented a gift of goodwill, which was contested by the assessee. The Tribunal and High Court initially agreed, but upon appeal, the Supreme Court clarified that the admission of minors to the partnership benefits did indeed transfer the right to goodwill, qualifying as a gift. This ruling has implications for future interpretations of gift taxation, emphasizing the necessity to recognize goodwill as an asset that can be transferred and taxed. Keywords such as 'gift taxation', 'Supreme Court ruling', 'partnership goodwill', and 'taxable gifts' are crucial for understanding the legal landscape s... |
| 2006 SLD 1420, 2006 PTD 1523, (2006) 93 TAX 205 | I.T.As. Nos. 395 to 403 of 1999 , decided on 13.12.2005 | This case revolves around the interpretation of the Wealth Tax Act, specifically Section 16(3), in relation to inherited property. The Lahore High Court dealt with appeals concerning the assessment of wealth tax on a property that was the subject of a dispute in the Civil Court. The court determined that the appellant, KHALIQ DAD RANA, should only be taxed on the portion of the property as defined by the Civil Court's ruling regarding the share of the heirs. The judgment highlighted the significance of legal agreements and determinations made by the Civil Court in tax assessments. It underscores the necessity for tax authorities to respect the findings of civil proceedings when assessing tax liabilities related to inherited properties. The ruling serves as a precedent for similar cases where property ownership is contested, ensuring fair taxation based on equitable share determinations.... |
| 1971 SLD 295, 1971 SCMR 527 | Civil Petition for Special Leave to Appeal No. 72 , decided on 28.06.1971 | In the landmark case of DOABA GOODS FORWARDING AGENCY LTD. vs. PROVINCE OF PUNJAB, the Supreme Court of Pakistan addressed the limits of the High Court's jurisdiction under Article 98 of the Constitution of 1962. The petitioners, engaged in goods forwarding, challenged actions taken by the Secretary of the Regional Transport Authority, claiming their trucks were unlawfully impounded under the West Pakistan Bus Stand and Traffic Control (Lahore) Ordinance, 1963. The High Court, however, noted that since the impounding orders were recalled and an assurance was given that future actions would comply with the law, there was no longer a matter to adjudicate. The Supreme Court upheld this reasoning, emphasizing that judicial review is reserved for situations where legal rights are at stake. This case highlights the balance between administrative authority and judicial oversight, making it a pivotal reference for future cases involving administrative law and constitutional challenges in Pakis... |
| 2011 SLD 2006, 2011 PCRLJ 315 | Writ Petition No. 7016 of 2010 , decided on 06.07.2010 | The case revolves around the Illegal Dispossession Act, where Sadiq Hussain claimed that Ghulam Rasul and others forcibly occupied a portion of land in Khata No. 34, which was historically used as a public thoroughfare. Despite the petitioner's claims of being a co-owner and co-sharer of the land, the court determined that he had not pursued the correct legal channels for addressing the encroachment. The court emphasized the importance of following proper legal procedures, including seeking relief from the Revenue Officer or the Area Magistrate, thus reinforcing the legal framework surrounding property rights and public access. This case underscores the necessity for individuals to understand and navigate the legal system correctly when facing issues of land dispossession and encroachment. The decision highlights the complexities of property law in Pakistan, especially concerning public thoroughfares and private ownership rights, and serves as a reminder for petitioners to seek appropr... |
| 2024 SLD 2613, 2024 PLC 46 | C.P. No.738 of 2020 , decided on 31.08.2020 | In the case of C.P. No.738 of 2020, the Balochistan High Court addressed a constitutional petition filed by Asmatullah, who contested the eligibility of a person to serve as an office bearer within the All Pakistan WAPDA Hydro Workers Union. The petitioner argued that the notification issued by the respondent was illegal and sought the court's intervention. However, the court found that there was an adequate alternate remedy available under the Industrial Relations Act, 2012, which allowed the petitioner to appeal the decision of the National Industrial Relations Commission, thereby dismissing the petition. This case highlights the importance of exhausting available legal remedies before seeking constitutional relief, reinforcing the principle that constitutional jurisdiction should only be invoked when no other adequate remedy is provided by law.... |
| 1991 SLD 2211, 1991 KLR 155 | Appeal No. 51 of 1991 , decided on 30.04.1991 | This case revolves around a dispute regarding the seniority of Nasiruddin Siddique in the Electrical Sub-Inspectors Cadre. The appellant challenged his placement in the seniority list, arguing that he should rank higher due to his prior service. The court examined the rules governing appointments and seniority, specifically focusing on the implications of being appointed on one's own request versus being transferred. Key arguments included the legality of rectifying the seniority list and the implications of the decisions made by the Irrigation Department. Ultimately, the court found that the appellant's appointment was indeed on his own request, which necessitated his junior ranking in the cadre. This case underscores the importance of understanding civil service rules and the nuances of seniority disputes, making it a significant reference for future cases involving similar issues.... |
| 2008 SLD 1653, 2008 SCMR 680 | Civil Petition for Leave to Appeal No.347-L of 200 , decided on 17.02.2004 | This case revolves around the ejectment application filed by a landlord against the predecessor-in-interest of the petitioners under the West Pakistan Urban Rent Restriction Ordinance, 1959. The Rent Controller's order was upheld through the appellate process, including the Lahore High Court's ruling on December 10, 2003. The key legal issue was whether the predecessor-in-interest's claim of ownership based on an agreement of sale was valid. The Supreme Court concluded that the High Court's findings were appropriate and that no further intervention was necessary. This case highlights important aspects of tenant rights, property law, and the judicial process in Pakistan, particularly within the context of rent disputes. Legal practitioners and advocates specializing in property law may find this case significant for understanding the application of the Rent Restriction Ordinance and the interpretation of ownership claims in ejectment proceedings.... |
| 2019 SLD 1729, 2019 PCRLJ 1123 | W.P. No. 12312 of 2019 , decided on 26.03.2019 | In the case of Mian Muhammad Shahbaz Sharif vs. Federation of Pakistan, the Lahore High Court addressed the legality of placing the petitioner on the Exit Control List (ECL) based solely on the pendency of an inquiry by the National Accountability Bureau (NAB). The court ruled that the Federal Government must apply its mind independently before restricting an individual's liberty, especially in matters concerning fundamental rights as enshrined in the Constitution of Pakistan. This case highlights the significance of due process and the necessity for valid reasons when curtailing an individual's constitutional rights to travel. The ruling reinforces the principle that arbitrary actions by authorities, particularly in politically charged contexts, cannot be accepted. This decision may serve as a precedent for similar cases, ensuring individuals are not unjustly restricted from exercising their rights without sufficient cause.... |
| 2009 SLD 3011 = (2009) 316 ITR 94 | WT APPEAL Nos. 1353 AND 1354 OF 2008 , decided on 13.02.2009 | This case revolves around the Wealth-tax Act, 1957, and the Finance Act, 1983, focusing on the treatment of assets held by closely held companies. Specifically, it addresses whether the value of godowns leased out by Anand Estate P. Ltd. should be included in the net wealth for tax assessment. The Bombay High Court, in its ruling, emphasized the importance of correctly interpreting the provisions related to wealth-tax liabilities. The court determined that assets not used for business purposes, even if they generate rental income, must be accounted for in the net wealth of the company. This case underscores the necessity for closely held companies to adhere to specific tax regulations, particularly in how they report and assess their assets for wealth-tax purposes. The decision is significant for tax professionals and companies operating in similar contexts, as it clarifies the legal standing on asset inclusion for wealth-tax assessments.... |
| 1979 SLD 983, 1979 PLC 229 | Petition No. 1235 of 1976 , decided on 09.01.1978 | In the landmark case involving Rana Muhammad Akram vs. Roti Corporation of Pakistan Ltd., the Labour Appellate Tribunal of Punjab addressed critical issues surrounding employee rights and procedural fairness in disciplinary actions. The petitioner, Akram, was dismissed from his position as a Stenographer on allegations of misconduct. However, the Tribunal uncovered significant flaws in the disciplinary process, including bias from the inquiry officer and a lack of adequate opportunity for the petitioner to defend himself. The ruling emphasized the importance of impartiality in workplace investigations, highlighting that a witness should not take on the role of judge. This case serves as a pivotal reference for future labor disputes, reinforcing the legal protections afforded to workers under the Industrial Relations Ordinance. It illustrates the necessity for employers to adhere strictly to fair procedures when handling employee grievances and disciplinary actions, ensuring that all pa... |
| 2023 SLD 2174, 2023 CLD 1450 | Appeal No. 5 of 2022 , decided on 25.08.2023 | In the landmark case of Messrs Hamza Farhad Securities (Pvt.) Ltd. vs. Securities and Exchange Commission of Pakistan, the Appellate Bench addressed critical issues concerning compliance with anti-money laundering regulations. The case highlighted the obligations of securities brokers to adhere to established laws aimed at combating money laundering and financing of terrorism. The Appellant argued that changes to regulations in 2019 hindered their compliance efforts, but the Commission countered that anti-money laundering policies had been in place since 2012. The Bench emphasized the need for vigilance and strict adherence to mandatory regulations, ultimately dismissing the appeal and upholding the penalty. This decision reinforces the importance of regulatory compliance within the financial sector and signifies the Commission's commitment to enforcing anti-money laundering laws effectively.... |
| 1985 SLD 2147, 1985 PLC 810 | LHR-575 of 1984 , decided on 18.11.1984 | In the case of Pakistan Engineering Company Ltd. vs. Muhammad Yasin, the Labour Appellate Tribunal, Punjab, addressed an industrial dispute regarding the retirement of Muhammad Yasin, a charge hand who contested the date of his superannuation based on medical certificates. The Tribunal emphasized the importance of service records over medical certificates lacking corroborative evidence. It determined that without substantial evidence to challenge the age recorded in the service documents, the respondent was barred from disputing his retirement. This case highlights critical aspects of employment law and the significance of accurate record-keeping in employment disputes, making it a relevant reference for practitioners in the field. Key terms include 'industrial dispute', 'superannuation', 'employment law', and 'service record'.... |
| 2023 SLD 1264, 2023 PLJ 500 | Crl. A. No. 146 of 2020 , decided on 07.02.2023 | This case involves an appeal against the acquittal of Waqar Naeem Malik, who was accused of misappropriating funds from a bank account belonging to his deceased father. The Islamabad High Court ruled on the appellant's ability to file an appeal through a special attorney, ultimately determining that such a procedure is not recognized in criminal law. The court also addressed the issue of delay in filing the appeal, highlighting that the law sets a strict 30-day limit for such actions. Failure to provide adequate justification for the delay resulted in the dismissal of the appeal, underscoring the importance of timely legal action. This ruling clarifies the limitations regarding representation in criminal appeals and the necessity for prompt legal proceedings. This case is significant for legal practitioners and the general public as it delineates the boundaries of legal representation and the strict adherence to limitation periods in the judicial process.... |
| 1996 SLD 231, 1996 SCMR 1110 | Civil Petition No. 367 of 1994 , decided on 18.01.1995 | This case revolves around a civil petition concerning specific performance of an agreement related to the sale of land. The petitioner sought recovery of the balance sale price and a permanent injunction against the respondent society. The initial trial court rejected the respondent's application to dismiss the plaint, asserting that the necessary court fee had been paid. However, upon revision, the High Court ruled that the plaint should be rejected due to a lack of cause of action and multifariousness. The Supreme Court ultimately evaluated the validity of these claims, stressing the need for a clear legal basis for the rejection of the plaint. The decision underscores the significance of detailed legal arguments in civil proceedings and the necessity for courts to carefully assess the validity of claims made in civil suits.... |
| 1976 SLD 408 = (1976) 104 ITR 625 | TAX CASE No. 301 OF 1970 (REFERENCE No. 89 OF 1970 , decided on 25.03.1976 | This case revolves around the interpretation of Section 7 of the Wealth-tax Act, 1957, which pertains to the valuation of assets for tax purposes. The key issue was whether the capital gains tax on hypothetical asset sales should be deducted when determining the net wealth of the assessee. The Madras High Court clarified that the valuation method prescribed in Section 7 does not allow for the deduction of capital gains tax as it is not an actual liability unless the asset is sold. This decision is crucial for taxpayers and legal practitioners dealing with wealth tax assessments, as it establishes that only the gross price in an open market scenario is relevant for asset valuation, without consideration for potential capital gains tax deductions. The ruling emphasizes the importance of actual transactions in determining tax liabilities, reinforcing the principle that hypothetical scenarios cannot create real tax obligations. Legal representatives and tax advisors should note this preced... |
| 2015 SLD 744, 2015 YLR 912 | Criminal Appeal No. 2-D of 2012 , decided on 05.06.2013 | In the case of Aurangzeb vs. The STATE, the Peshawar High Court delivered a significant ruling concerning the application of sections 302 and 299 of the Pakistan Penal Code regarding the concept of honor killing and grave provocation. The accused, Aurangzeb, was convicted initially for killing Abdul Qayyum after finding him in an objectionable condition with his wife. However, the appeal highlighted the mitigating factors of sudden provocation and the defense of honor. The court concluded that the evidence did not support a conviction under section 302(c) as the act was not premeditated and was committed in a moment of emotional distress. This ruling is vital in understanding the legal interpretations surrounding honor-related offenses and the nuances of provocation in criminal law, making it a critical reference for future cases. Keywords such as 'honor killing', 'grave provocation', and 'Pakistan Penal Code' are essential for legal professionals and scholars studying the implications... |
| 2010 SLD 2818, 2010 PCRLJ 475 | Criminal Miscellaneous No. 3421/B of 2009 , decided on 24.11.2009 | In the case of Ashiq Muhammad vs. The State, the Lahore High Court deliberated on the petitioner's request for post-arrest bail concerning charges of dacoity under sections 395 and 412 of the Penal Code. The petitioner was not named in the FIR and had not undergone any identification tests. The prosecution's case relied heavily on the statements of co-accused individuals, raising concerns about the evidentiary value of such testimony. The court ruled that the petitioner should be granted bail, as the evidence presented was insufficient to sustain the charges against him. This case highlights critical aspects of criminal procedure, especially regarding the presumption of innocence and the burden of proof. The court's decision reflects a balanced approach to ensuring justice while recognizing the rights of the accused. Keywords: bail, criminal procedure, Lahore High Court, dacoity, evidentiary value, presumption of innocence, legal rights.... |
| 2015 SLD 1787, (2015) 111 TAX 147, 2015 PTD 1438 | STA No. 1107/LB/2014 , decided on 11.11.2014 | In the case of MS. PAUL LEATHER INDUSTRIES vs. C.I.R., ZONEX, R.T.O., the Appellate Tribunal Inland Revenue addressed significant issues related to the Sales Tax Act, 1990. The Tribunal scrutinized the validity of a second show cause notice issued to the taxpayer, which was based on a contravention report that alleged inadmissible input tax claims on fake zero-rated supplies. The Tribunal concluded that the DCIR's actions were not legally justified as the law does not permit a second audit for the same tax period and taxpayer. The Tribunal emphasized the importance of adhering to legal procedures and upheld the taxpayer's rights, highlighting that the taxpayer had provided adequate evidence of their manufacturing activities and compliance with tax regulations. This case underscores the critical nature of due process in tax assessments and the protection of taxpayer rights under the Sales Tax Act, 1990.... |
| 1993 SLD 1239, 1993 PLC 268 | Civil Appeal No. 8 of 1992 , decided on 02.11.1992 | In the case of The Accountant General, Azad Jammu and Kashmir vs Zaman Hussain Khan, the Supreme Court of Azad Jammu and Kashmir addressed critical issues concerning the jurisdiction of the courts and the definitions of 'departmental authority' under the Azad Jammu and Kashmir Service Tribunal Act, 1975. The appeal arose from a High Court decision that favored Zaman Hussain Khan, a civil servant who contested the recovery of overpayments made to him by the District Accounts Officer based on an audit objection. The Supreme Court held that even if jurisdictional issues were not raised initially, they could still be addressed at the Supreme Court level. The Court emphasized the importance of the Service Tribunal's authority in adjudicating matters related to civil servants' service conditions. This case highlights the broader implications for civil servant protections and the procedural frameworks governing administrative decisions. The decision underscores the significance of legal repre... |
| 1969 SLD 120, 1969 SCMR 48 | Writ Petition No. 1978 of 1964 | In the case of Messrs Sheikh Cotton Factory versus The Province of West Pakistan, the Lahore High Court reviewed a petition for special leave to appeal that was filed late. The petition was barred due to a delay of 66 days, which the petitioner attributed to business commitments in Karachi. The court found that the reasons provided were insufficient to warrant an extension of time as per the Supreme Court Rules, 1956, specifically Order XIII, rule 1. The judges, MUHAMMAD YAQUB ALI and ABDUS SATTAR, ultimately dismissed the petition, emphasizing the importance of adhering to procedural timelines in legal proceedings. This case highlights the critical nature of timely filings in the judicial system and serves as a reminder of the consequences of delays. Keywords: Lahore High Court, Supreme Court Rules, legal procedure, timely filing, petition dismissal.... |
| 2008 SLD 224, 2008 PTD 139, (2007) 96 TAX 296 | S.T.A. No.1309/LB of 2005 , decided on 03.04.2007 | The case revolves around the Sales Tax Act, 1990, where the Appellate Tribunal Inland Revenue adjudicated on various penalties imposed on the appellant for late filing and inaccuracies in sales tax returns. Key issues included the justification for late filings, the recording of exempt purchases, and the discrepancies in the valuation of supplies. The tribunal's decision underscored the importance of compliance with tax regulations while also recognizing the realities faced by businesses in maintaining accurate records. This case serves as a critical reference for understanding sales tax compliance and penalties under the Sales Tax Act, 1990, making it relevant for tax practitioners and businesses alike.... |
| 2019 SLD 1546, 2019 CLC 1012 | C.P. No. S-108 of 2018 , decided on 29.06.2018 | The case revolves around the applicability of section 12(2) of the Civil Procedure Code (CPC), which allows a party to challenge a decree based on fraud, misrepresentation, or lack of jurisdiction. The petitioners, led by Miss Rozina Parveen, contested the dismissal of their application to set aside a decree that favored Ghulam Nabi, arguing that they had not authorized their brother to act on their behalf. The Sindh High Court, presided over by Justice Amjad Ali Sahito, evaluated the procedural validity of the petitioners' claims, highlighting the legal principle that once a party has opted for an appeal, they cannot subsequently seek relief through section 12(2). The court emphasized the necessity for finality in legal proceedings, indicating that the petitioners' failure to file a suit against their attorney undermined their position. The decision underscores the importance of adhering to established legal processes and the limitations of remedies available under the CPC.... |
| 2010 SLD 704, 2010 PTD 1293 | Constitutional Petition No. D-219 and C.M.As. Nos. , decided on 18.02.2010 | In the case of MESSRS P.M. INTERNATIONAL THROUGH SPECIAL ATTORNEY vs. FEDERATION OF PAKISTAN, the Sindh High Court addressed issues arising from the Customs Act, 1969, specifically regarding the assessment and valuation of imported goods. The petitioner challenged the Customs Officer's re-assessment of their goods after their self-assessment was rejected. The Court examined the maintainability of the constitutional petition, ruling that the petitioner had an available remedy of appeal against the re-assessment order. The decision reiterated the procedural aspects of customs valuation and the importance of following statutory remedies in customs disputes. This case serves as a significant reference for importers facing similar situations, emphasizing the need to adhere to established legal channels for dispute resolution in customs matters, thereby ensuring compliance with the Customs Act. The ruling also highlights the role of the judiciary in interpreting customs law and affirms the p... |
| 2012 SLD 48, 2012 PTD 699, (2012) 105 TAX 511 | I.T.As. Nos. 57 to 60(PB) of 2008 , decided on 01.08.2009 | In the case of Yasrab Corporation vs. C.I.R./R.T.O., Peshawar, the Income Tax Appellate Tribunal addressed the issue of a refund claim filed by the assessee for the assessment years 1999-2000 to 2002-2003. The Tribunal examined the validity of the Taxation Officer's rejection of the refund application based on the expiration of the limitation period. The assessee argued that their income was earned from a non-taxable area, thus exempting them from the obligation to file income tax returns. However, the Tribunal concluded that the assessee failed to provide evidence of income generation from the claimed non-taxable area and noted that the limitation period for filing the refund application had lapsed, as no tax returns were submitted during the relevant years. The Tribunal ultimately upheld the Taxation Officer's ruling, reinforcing the importance of adhering to legal procedures and demonstrating the legitimacy of claims for tax refunds.... |
| 2012 SLD 527, 2012 CLC 817 | Revision Petition No.440 of 2010 , decided on 06.02.2012 | In the case of Ahmed Din vs. Haq Nawaz and others, the High Court (AJ&K) addressed issues surrounding a suit for permanent injunction related to a road constructed by the Local Government Department. The petitioner, Ahmed Din, claimed ownership of land that was impacted by the road's construction. The trial court's cancellation of the interim injunction was upheld by the appellate court, as it was determined that the petitioner had previously consented to the road's construction and had not formally claimed ownership in the suit. The court's decision reiterated principles of property rights and the necessity of seeking compensation for land if consent was not given, reflecting key aspects of civil procedure and specific relief law. This case highlights the importance of legal representation and the procedural steps necessary for maintaining property rights, making it a significant reference for future cases involving land use disputes.... |
| 1970 SLD 642, (1970) 78 ITR 601 | 63 OF 1965 , decided on 19.09.1969 | The case revolves around the interpretation of the Wealth-tax Act, 1957, and the Madras Estates (Abolition and Conversion into Ryotwari) Act, 1948, specifically regarding the status of an impartible estate and the inclusion of compensation in net wealth. The key issue was whether the assets constituted individual property or joint Hindu family property. The court determined that the impartible estate is treated as individual property for tax purposes, despite the traditional view of family property. This ruling highlights the complexities of wealth assessment in cases of abolished estates and the implications for inheritance and taxation under contemporary laws. The decision underscores the importance of understanding property classification in wealth tax assessments, particularly in cases involving historical estates and joint family dynamics. This case serves as a significant reference for future taxation and property law cases, especially concerning the treatment of estates and comp... |
| 1984 SLD 1094, 1984 PLC 271 | 21/10 of 1983 , decided on 29.06.1983 | This case revolves around the appeal of S. Safdar Hussain against the revocation of his appointment as Excise and Taxation Officer by the Secretary to the Government of Punjab, which was deemed invalid by the Service Tribunal. The Tribunal cited that the appointment made by the Governor was in compliance with the Punjab Civil Servants Act and the relevant rules, emphasizing the importance of proper procedural adherence. The ruling underlines the principle of locus poenitentiae, preventing the retraction of an appointment after the individual has fulfilled their duties satisfactorily. This case highlights critical aspects of administrative law, the authority of governmental appointments, and the rights of civil servants in Pakistan, making it a significant precedent for similar cases in the future.... |
| 1963 SLD 501, 1963 PLD 203 | Civil Appeal No. 17 of 1961 , decided on 18.03.1963 | This case involves an appeal by Masudul Hassan against a High Court decision that denied his request for a writ of mandamus to remove Khadim Hussain from the Town Committee. The Supreme Court examined the legal principles surrounding the issuance of such writs, particularly focusing on the necessity for the applicant to possess a legal right to compel the performance of a duty by a public authority. The Court determined that the dismissal of Khadim Hussain from the Municipal Committee was invalid due to jurisdictional issues and that the petitioner did not demonstrate a direct legal interest in enforcing Husain's removal. The ruling underscores the significance of proper legal standing in administrative proceedings and the discretionary nature of writs, particularly in cases involving public office. The appeal ultimately highlighted the procedural complexities inherent in municipal governance and the legal standards required for challenging the validity of public office holders.... |
| 1954 SLD 172, (1954) 25 ITR 252 | D-2741 of 1954 , decided on 21.08.1954 | In the landmark case of Haji Mohammad Usman & Sons v. Commissioner of Income Tax, the Nagpur High Court addressed the complexities of income tax assessment related to money brought into British India. The case revolved around the interpretation of the Income-tax Act, 1961, and the Indian Income-tax Act, 1922. The court's decision clarified that the purpose for which income is brought into British India does not affect its taxability if it initially accrued as income. The ruling underscored the principle that once profits are transferred into British India, they are subject to taxation, regardless of the intention behind the transfer. This decision is pivotal for understanding tax obligations for income originating outside British India and significantly influences how income tax law is applied. The case is a crucial reference point for legal professionals dealing with cross-border income issues, highlighting the importance of statutory interpretation and the rigid application of tax la... |
| 2017 SLD 1962 = 2017 CLC 704 | Civil Appeal No. 131 of 2014 , decided on 17.08.2015 | This case revolves around a civil appeal concerning a dispute over a compromise deed under the Specific Relief Act, 1877. The plaintiff, Zahoor Ahmed, challenged the legitimacy of a compromise he had entered into with the respondent, Mohammad Siddique, claiming it was procured through fraud. The Supreme Court of AJ&K upheld the decisions of the lower courts, emphasizing the importance of evidence in proving claims of fraud. The court reiterated that mere allegations without substantial proof do not suffice for overturning established legal decisions. This case highlights critical legal principles such as estoppel and waiver, and the burden of proof that lies with the plaintiff in civil matters. It serves as a reminder of the importance of clear and convincing evidence in legal disputes involving claims of fraud and compromise.... |
| 2006 SLD 3181, (2006) 286 ITR 86 | ... | |
| 1990 SLD 29, 1990 PTD 238 | Income tax Case No. 22 of 1981 , decided on 22.08.1988 | This case revolves around the Income Tax Act, 1922, where the Tribunal's decision was challenged regarding the deletion of income from other sources and the legality of reopening assessments. The ruling highlights the importance of procedural correctness in tax assessments and the need for clear judicial findings on critical issues such as interest remission. The judges emphasized the necessity for the Tribunal to clarify its decisions on these matters, thereby reinforcing the principles of tax law and judicial oversight. This case serves as a significant reference for future income tax adjudications, particularly in relation to procedural fairness and the interpretation of tax statutes. Keywords: Income Tax Act, Tribunal decisions, tax assessments, judicial findings, procedural correctness.... |
| 2004 SLD 860, 2004 SCMR 229 | Criminal Petition for Leave to Appeal No.369-L of , decided on 22.05.2002 | In the case of Mehrban Ali vs. The State, the Supreme Court of Pakistan addressed serious allegations against the petitioner, including fraud and forgery. The court evaluated the merits of the case and the evidence presented, ultimately finding sufficient grounds to uphold the Lahore High Court's decision to cancel the petitioner's bail. The court emphasized the significance of the allegations, noting the substantial financial loss incurred by the complainant due to the alleged actions of the petitioner. This case highlights the legal principles surrounding bail in serious criminal matters and the scrutiny applied by the courts in such cases. Keywords: bail, fraud, forgery, Supreme Court of Pakistan, criminal law, legal principles, Lahore High Court.... |
| 2015 SLD 2807, 2015 CLD 938 | I.C.A. No. 16 of 2015 , decided on 29.01.2015 | In the case of I.C.A. No. 16 of 2015, the Islamabad High Court addressed the execution of a compromise decree under the Financial Institutions (Recovery of Finances) Ordinance, 2001. The court ruled on the rights of financial institutions to sell mortgaged properties and confirmed the procedures that must be followed during execution. The appellant, EHSAN ULLAH QURESHI, contested the execution on the grounds of being 'condemned unheard,' claiming that he was misinformed about the cause list being canceled. However, the court found that the appellant had been delaying proceedings and had not challenged previous decisions regarding the objections raised. The court emphasized that the execution of decrees must comply with both the specific provisions of the Ordinance and the general procedures outlined in the Civil Procedure Code, 1908. The decision reinforced the authority of banking courts in executing decrees, allowing for possession of mortgaged properties prior to auction. This case ... |
| 1986 SLD 538, 1986 SCMR 601 | Civil Petition for Special Leave to Appeal No. 78 , decided on 20.11.1985 | The case revolves around a petition for special leave to appeal against a decision made by the Lahore High Court concerning the relationship of landlord and tenant, as well as the jurisdiction of civil courts over evacuee property. The petitioners, represented by well-known advocates, sought to challenge the High Court's dismissal of their constitutional petition which had aimed to contest a judgment from an Additional District Judge. This judgment had concluded that the petitioners failed to establish the landlord-tenant relationship and allowed the parties to resolve their title claims through Settlement Authorities. The Supreme Court ultimately quashed the High Court's observations about civil court jurisdiction, ensuring that the petitioners could pursue their case without prejudicial comments from the higher court. This case highlights crucial aspects of property law in Pakistan and the procedural rights of petitioners in the face of dismissive judicial remarks, making it a signif... |
| 1997 SLD 807, 1997 SCMR 1364 | Civil Petition No. 235 of 1995 , decided on 11.12.1995 | The case revolves around the procedural concerns related to the issuance of an Annual Confidential Report (A.C.R) for civil servants under the Constitution of Pakistan (1973). The petitioner, Noor Elahi, claims that the sole adverse report he received in his lengthy career was not only unjust but also improperly communicated after several years. This case highlights key legal principles regarding civil service evaluations, fairness in administrative action, and the implications of delayed reporting. The Supreme Court's decision to grant leave to appeal emphasizes the judiciary's role in safeguarding the rights of civil servants against potentially arbitrary administrative actions. In a broader context, this case can inform future legal discussions about employee evaluations, administrative justice, and compliance with established reporting protocols in governmental institutions.... |
| 2010 SLD 2004, (2010) 320 ITR 170, (2010) 189 TAXMAN 94 | IT APPEAL Nos. 21, 25 AND 26 OF 2003 , decided on 07.10.2009 | In the case of H.P. State Forest Corporation vs. Commissioner of Income Tax, the Himachal Pradesh High Court ruled on the deductibility of interest payments made by the corporation for delayed royalty and sales tax payments. The court clarified that such interest payments are compensatory in nature and qualify as business expenditures under Section 37(1) of the Income Tax Act, 1961. This ruling is significant for businesses, particularly state undertakings, as it establishes a precedent for the treatment of interest payments as allowable deductions rather than penalties. The court's decision reflects the understanding that while interest may be labeled as a penalty in agreements, it serves as compensation for delayed payments and is integral to the business operations of the corporation. Consequently, the court affirmed the Tribunal's decision to allow deductions for interest on belated payments made during the assessment year 1996-97, thus providing clarity on the treatment of such fi... |
| 2013 SLD 2834, 2013 YLR 2226 | Election Appeals Nos. 25 and 51 of 2013 , decided on 12.04.2013 | This case involves two election appeals regarding the candidacy of individuals contesting for a provincial assembly seat in Pakistan. The Lahore High Court examined the validity of the nomination papers submitted by the appellants. The main contention revolved around allegations that one of the respondents was a deserter from the Pakistan Air Force and had questionable educational qualifications. However, the court found that the respondent provided adequate proof of retirement from the Air Force, and the appellant failed to substantiate claims about the educational degrees. The court's decision emphasized the importance of credible evidence in election-related disputes, dismissing the appeals and affirming the nomination of the candidates. This case highlights key constitutional provisions regarding disqualifications for parliamentary membership under the Constitution of Pakistan and the Representation of the People Act. Keywords: election appeals, Lahore High Court, disqualification,... |
| 1991 SLD 1961, 1991 PLC 869 | HYD-102 of 1991 , decided on 29.05.1991 | In the landmark case of HYD-102 of 1991, the Labour Appellate Tribunal, Sindh ruled on the nature of employment classifications under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968. The case involved Ghulam Rasool, a Chowkidar at Army Welfare Sugar Mills, who was dismissed for alleged misconduct related to absenteeism without due process. The Tribunal underscored that the classification of a workman should be based on the duties performed rather than job titles. This decision is crucial for labor rights, emphasizing fair treatment and due process for workers in Pakistan's industrial sectors. The ruling aligns with precedents set in prior cases, reinforcing the legal framework protecting worker rights against arbitrary dismissal.... |
| 2023 SLD 983, 2023 CLC 738 | S.A.O. No. 77924 of 2019 | ... |
| 2000 SLD 341, 2000 PTD 2543, (1999) 236 ITR 910 | Tax Case No. 562 of 1983 (Reference No. 302 of 198 , decided on 06.02.1997 | This case revolves around the jurisdiction of the Inspecting Assistant Commissioner (IAC) in imposing penalties for concealment of income under the Income Tax Act, 1961. The core issue was whether the IAC had the authority to complete penalty proceedings that were initiated prior to the amendment of section 274(2) in 1976. The court emphasized that jurisdiction is determined by the law in effect at the time of the reference, not solely by the timing of the order. The decision reiterates the importance of understanding the implications of legislative amendments on ongoing proceedings. The ruling affirms the IAC's jurisdiction, setting a precedent for similar cases in tax law. This case is significant for tax practitioners and taxpayers alike, highlighting the nuances of procedural law in tax assessments and the potential for penalties in cases of income concealment. Keywords such as 'Income Tax Act', 'penalty proceedings', 'jurisdiction', and 'amendment' are critical for understanding t... |
| 2015 SLD 2161, 2015 MLD 708, 2015 PLJ 18 | Transfer Application No. 11-B of 2014 , decided on 12.08.2014 | This case revolves around a transfer application under the Family Courts Act, 1964, specifically section 25-A, which deals with the transfer of family cases for the convenience of women and children. The petitioner Mst. Shabana Begum sought to transfer her husband's suit from Bannu to Karak, where her own suit was pending. The court noted the importance of the welfare of children and the hardships faced by the petitioner in traveling with her sick child. The decision underscores the need for family cases to be handled in a manner that prioritizes the convenience of the female litigants, particularly in sensitive family matters. This ruling aligns with the growing emphasis on the rights of women and the welfare of children in legal proceedings. The case highlights the court's role in ensuring that justice is served while considering the practical challenges faced by the parties involved. Keywords: Family Courts Act, transfer application, women's rights, child welfare, legal proceedings,... |
| 2007 SLD 1207 = 2007 MLD 1187 | Writ Petition No. 18227 of 2005 , decided on 03.11.2006 | In the case of Writ Petition No. 18227 of 2005, the Lahore High Court addressed a petition concerning the cancellation of a lease for state land. The petitioner, Muhammad Ali, claimed he was still in possession and had been paying 'Tawaan', but the court found that he was recorded as an illegal occupant in the revenue records. The initial lease granted in 2001 had expired in 2002, and the land had since been allocated under the Islamabad Oustees Scheme. The court ruled that the petitioner could not claim allotment rights after the lease expired, emphasizing the importance of adhering to legal frameworks governing land leases. This case highlights the significance of proper documentation and the legal implications of lease agreements under the Transfer of Property Act, particularly regarding rights to state land. The ruling reinforces the principle that tenants must comply with the terms of their leases and seek recourse through appropriate channels when disputes arise. Key terms such a... |
| 1976 SLD 556, (1976) 105 ITR 283 | 225 of 1972 , decided on 10.01.1974 | In the case of K. Ramamurty Subudhi & Sons v. Commissioner of Income Tax, the Orissa High Court evaluated the validity of a notice served under the Income-tax Act, 1961. The petitioner challenged the Tribunal's ex-parte order, arguing that the notice was not properly addressed, leading to its refusal by a household member. The court clarified that despite the omission of specific address details, the postal service successfully located the addressee, and the refusal was not due to any fault of the service. The judgment emphasized the importance of adhering to procedural norms while also recognizing the practical efficacy of the notice's delivery. Consequently, the court dismissed the petition, reinforcing the Tribunal's authority and the legitimacy of the revenue's position. This case illustrates critical aspects of tax law and procedural compliance, making it significant for legal practitioners and tax professionals, especially those involved in appellate proceedings under the Income-... |
| 1981 SLD 2046, 1981 PLC 104 | BR-149 to 153 of 1979 , decided on 10.01.1981 | In the case of Mubarik Ali and others vs. Project Director, Karkhana Alaat-e-Zaree, Bahawalpur, the Labour Appellate Tribunal addressed the prolonged litigation faced by employees dismissed in 1975. The tribunal found that the management's continuous technical objections were obstructing justice, leading to a significant delay in the resolution of the case. The tribunal emphasized the importance of expeditious handling of labour disputes to uphold the principles of justice and fair treatment. The ruling underlined that the employees, who had faced job loss for years, deserved a sympathetic approach from the management, which is a government establishment. The decision was aimed at ensuring that the Labour Court resolves the case without further delay, reflecting the tribunal's commitment to protect the rights of workers under the Industrial Relations Ordinance. Keywords: Labour Appellate Tribunal, Industrial Relations Ordinance, workers' rights, legal proceedings, justice, government e... |
| 2011 SLD 126, 2011 PLD 586 | Execution No.69 of 2008 and C.M.A. No.908 of 2010 , decided on 15.07.2011 | In the case between MCB Bank Ltd. and Duty Free Shop Ltd., the Sindh High Court addressed complexities surrounding the execution of a decree and the rights of third parties. The court examined the implications of the Civil Procedure Code, particularly emphasizing the importance of proper notification and compliance with attachment procedures. As a result, it concluded that the Pakistan International Airlines Corporation, having acquired ownership of the warehouse prior to the execution order, was entitled to have the attachment lifted. The ruling underscores the necessity for due diligence and transparency in the execution of decrees, reinforcing the legal protections afforded to bona fide claimants in property disputes. The case serves as a significant precedent for future matters concerning property transfers and execution proceedings in Pakistan.... |
| 2002 SLD 951, 2002 PCRLJ 551 | No.12/T and Criminal Revision No.125 of 1999 , decided on 10.10.2001 | In a significant ruling by the Lahore High Court, the case of Faiz Rasool alias Faisal alias Faizi and Abid Ali resulted in their conviction for multiple murders, stemming from a tragic incident where a house was set on fire, leading to the deaths of six individuals, including women and children. The court meticulously analyzed the evidence, which included eyewitness accounts and confessional statements. The motive revolved around a gambling dispute, highlighting the dark underbelly of such illicit activities. Legal experts emphasize the implications of this case on criminal justice, especially concerning the application of the Anti Terrorism Act and the Penal Code. The ruling sets a precedent for handling cases involving arson and mass casualties, reinforcing the legal framework designed to deter such brutal acts. This case remains a focal point in discussions about legal reform and the judiciary's role in ensuring justice for victims of violent crimes.... |
| 1996 SLD 1170, 1996 SCMR 511 | Criminal Petition No. 132 of 1994 , decided on 14.12.1994 | In the case of Criminal Petition No. 132 of 1994, the Supreme Court of Pakistan addressed the issue of bail under the Criminal Procedure Code. The case involved allegations of theft, with the complainant alleging that her purse was snatched by the accused and others. The Court scrutinized the complainant's identification of the accused and determined that there was insufficient evidence to justify the denial of bail. The decision emphasized the importance of reasonable belief in the context of bail applications, particularly when the identification of the accused is questionable. The ruling highlighted the legal standards required for bail under the provisions of the Criminal Procedure Code and the Hudood Ordinance, reinforcing the rights of the accused under Pakistani law. This case is significant for its interpretation of bail laws in Pakistan, ensuring that due process is upheld in criminal proceedings.... |
| 1962 SLD 405 = (1962) 45 ITR 539 | IT REFERENCE No. 5 OF 1960 , decided on 20.03.1961 | The case revolves around the tax implications of the surplus amount received from the sale of assets by the Rohtak and Hissar Dist. Electricity Supply Co. Ltd. The court examined the provisions of the Income-tax Act, 1961, and the earlier Indian Income-tax Act, 1922, particularly focusing on section 10(2)(vii) related to balancing charges. It was established that the assessee company, which had ceased its distribution business prior to the accounting year, sold its assets to a newly formed company. The key legal issue was whether the surplus amount generated from the sale was taxable. The court ruled that since the assets were not used in the business during the accounting period, the surplus was not liable for taxation. This case highlights crucial aspects of tax law regarding asset sales and the definitions of taxable income, making it significant for practitioners and stakeholders in the field of taxation.... |
| 1952 SLD 17, 1952 PLD 660 | Criminal Revision Petition No. 243 of 1952 , decided on 26.09.1952 | In this landmark case, the Lahore High Court addressed the procedural validity of a forfeiture order against sureties under the Punjab Control of Goondas Act. The case arose from a judicial order that forfeited a surety bond due to the absence of the individual it covered. The court ruled that such an order must be made by both members of the Tribunal, asserting the judicial nature of such decisions. The judgment highlighted the necessity of strict adherence to legal procedures to uphold the rights of sureties and prevent undue penalties. This case sets a precedent for the treatment of sureties in similar legal contexts, emphasizing the balance between enforcing obligations and recognizing the rights of individuals involved in judicial proceedings. Legal practitioners must note the implications of this ruling for future cases involving surety bonds, as it reinforces the importance of procedural correctness in judicial decisions. The case serves as a critical reference point in understa... |
| 2003 SLD 3826, (2003) 263 ITR 129 | D-2741 of 2016 , decided on 01.06.2003 | This case revolves around the method of stock valuation adopted by Hela Holdings P. Ltd. for the assessment year 1995-96. The assessee initially valued its stocks based on the cost of acquisition but later changed to a valuation method that considered the lower of cost or market value, in line with accounting standards. The Assessing Officer disallowed the loss claimed due to this change, deeming it detrimental to revenue. However, the Commissioner of Income Tax (Appeals) reversed this decision, and the Tribunal upheld the disallowance. Upon appeal, the Calcutta High Court found that the change in accounting method was legally permissible, highlighting the distinction between tax avoidance and evasion. The court concluded that the change was made honestly, and the method was regularly employed, thus allowing the appeal. This case underscores the importance of proper accounting practices and the rights of taxpayers to adjust their methods in compliance with legal standards.... |
| 1976 SLD 234, 1976 SCMR 234 | , decided on 07.01.1976 | In this case, the Supreme Court of Pakistan dealt with the implications of the Muhammadan Law regarding gifts and the doctrine of mushaa. The court evaluated a registered gift deed executed by Mst. Hazrat Bibi, which conveyed land to her grandsons. The main contention arose from the petitioners, who claimed that the gift was ineffective due to their status as collaterals and the absence of partition of the joint khata. However, the court upheld the lower courts' decisions, confirming the donees' status as legal heirs. The court emphasized that the gift was valid as it was accompanied by physical possession, thus dismissing the petitioners' claims. This case highlights the importance of understanding inheritance rights under Muhammadan Law and the nuances of property gifts, particularly in joint ownership scenarios. Keywords such as Muhammadan Law, gift validity, inheritance rights, and property disputes are essential for those researching legal precedents in similar contexts.... |
| 2020 SLD 182, 2020 CLC 92 | Election Petition No. 07 of 2018 , decided on 15.01.2019 | In the case of Election Petition No. 07 of 2018, the Sindh High Court addressed significant procedural issues concerning the verification of election petitions under the Elections Act, 2017 and the Civil Procedure Code. The court ruled that the petition filed by Ghulam Murtaza Shaikh against Meer Nadir Ali Magsi was not maintainable due to non-compliance with mandatory verification requirements. Specifically, the verification clause was not signed by the petitioner, and the affidavit lacked essential details as required by law. The decision underscored the importance of following legal protocols meticulously in election-related matters to uphold the electoral process's integrity. The ruling serves as a precedent in future election petitions, emphasizing that any procedural defects could lead to dismissal. The court's interpretation of the laws involved, including the Elections Rules, 2017, and the Elections Act, 2017, highlights the strict nature of compliance needed in such cases. Leg... |
| 1992 SLD 2136, 1992 PLJ 370 | Writ Petition No.4412 of 1990 , decided on 09.03.1992 | In the notable case of Writ Petition No.4412 of 1990, the Lahore High Court addressed significant legal principles regarding the jurisdiction of Special Courts under the Suppression of Terrorist Activities (Special Courts) Act, 1975. The petitioners, led by Ghulam Shabbir, challenged the jurisdiction of the Special Court in Faisalabad, which had dismissed their objections regarding the trial of non-scheduled offences. The court's decision emphasized that Special Courts are bound by statutory jurisdiction, which does not extend to offences not explicitly included in the law's first schedule. This case is critical for understanding the limitations of Special Courts in Pakistan's legal framework, reinforcing the need for adherence to statutory provisions in criminal proceedings. The ruling also highlights the importance of jurisdiction in maintaining the integrity of legal processes. Keywords such as 'Special Court jurisdiction', 'Suppression of Terrorist Activities', and 'legal principle... |
| 2023 SLD 2466, 2023 PLJ 45 | Crl. P. No. 433-L of 2022 , decided on 30.09.2022 | In the case Crl. P. No. 433-L of 2022, the Supreme Court of Pakistan addressed the petition of Rashid Ramzan, who sought post-arrest bail relating to a serious criminal charge involving murder. The case revolved around allegations that Ramzan, along with co-accused, had attacked the complainant's party resulting in the death of Haji Muhammad Panah. The court meticulously analyzed the evidence, including the prompt lodging of the FIR and the specific role of the petitioner in the crime, which was deemed significant and fatal. The court underscored that the occurrence took place in broad daylight, leaving little room for misidentification of the accused. The ruling stressed that the principles of criminal justice necessitate a careful evaluation of the circumstances surrounding each case, particularly when serious charges such as murder are involved. The court ultimately found no merit in the petitioner's arguments for bail, thereby reinforcing the legal standards for such requests in ca... |
| 1989 SLD 524, 1989 SCMR 367, 1989 SLD 1080 | Civil Petition No. 108 of 1988 , decided on 08.01.1989 | This case involved a civil petition before the Supreme Court of Pakistan regarding constitutional matters originating from the Baluchistan High Court. The primary issue revolved around the procedural handling of two constitutional petitions, namely No. 290 of 1988 and No. 291 of 1988, both of which needed to be disposed of on their merits. The Supreme Court, led by Chief Justice Muhammad Haleem and other esteemed judges, emphasized the necessity for an expedited hearing of these petitions to uphold the principles of justice and constitutional rights. The petition was ultimately disposed of without further action, indicating that the Supreme Court found no immediate grounds to proceed further at that stage. The decision highlights the court's role in overseeing lower court proceedings and ensuring that constitutional matters are resolved efficiently. This case underscores the importance of judicial review in maintaining the rule of law and protecting individual rights under the Constitu... |
| 1988 SLD 595, 1988 PLC 321 | KAR-8 and 17 of 1987 , decided on 12.04.1987 | In the case of KAR-8 and 17 of 1987, the Labour Appellate Tribunal, Sindh, addressed the appeals filed by Muhammad Afsar and another against Karachi Transport Corporation. The central issue was the applicability of the West Pakistan Essential Services (Maintenance) Act, 1958, and whether the Labour Court had jurisdiction to hear grievances submitted under the Industrial Relations Ordinance, 1969. The Tribunal found that the Labour Court had incorrectly dismissed the grievances on legal grounds, asserting that it should have considered the merits of the case. The decision underscores the importance of jurisdictional clarity in labor disputes and the rights of employees to seek redress. The case highlights the intersection of labor law and statutory provisions, making it a significant reference for future labor-related cases. Keywords such as 'Labour Appellate Tribunal', 'jurisdiction', and 'employee rights' are essential for understanding the legal implications of this decision.... |
| 2003 SLD 757 = 2003 CLD 420 | Suits Nos. 106 and 107 of 2002 , decided on 14.06.2002 | In the case of Sindh High Court's decision in Suits Nos. 106 and 107 of 2002, the plaintiff, Messrs Chemiviscfibre Ltd., sought an order to restrain the defendants from claiming payment against bills of exchange linked to a contract for machinery supply. The court reviewed the claims under the Negotiable Instruments Act, 1881, particularly sections 9 and 58, as well as the Contract Act, 1872, focusing on the nature of bank guarantees and the essential conditions for being a holder in due course. The judgment highlighted the importance of adhering to the agreed terms of payment and the implications of premature payment. The court underscored that any interference with the payment process must be backed by substantial evidence of fraud or similar misconduct. Given the lack of a strong prima facie case, the plaintiff's request was denied, reinforcing the sanctity of bills of exchange in commercial transactions. The decision also referenced several precedents that clarify the legal princip... |
| 1995 SLD 455, 1995 CLC 639 | Writ Petition No. 10430 of 1992 , decided on 31.01.1993 | This case pertains to the application of the West Pakistan Urban Rent Restriction Ordinance and the Constitution of Pakistan in the context of landlord-tenant disputes. The Lahore High Court addressed the jurisdictional limitations concerning the Rent Controller's orders, emphasizing the necessity for remedies through appeal rather than constitutional petitions for interlocutory orders. The decision reinforces the procedural aspects of rent disputes and the legal avenues available for tenants under current law. Such cases often highlight issues related to tenant rights, landlord obligations, and the interplay of civil and constitutional law in resolving property disputes, making them relevant in discussions about property law and tenant protection. Keywords: landlord-tenant law, rent control, constitutional jurisdiction, legal remedies.... |
| 1999 SLD 204, 1999 SCMR 185 | Civil Appeals Nos. 946 to 948 of 1993 , decided on 28.10.1998 | This case revolves around the determination of seniority among civil servants, specifically between inductees and those already in service. The Supreme Court dealt with appeals regarding the validity of seniority adjustments made by the Federal Service Tribunal, which had previously ruled in favor of the inductee/deputationists. The judgment clarified that seniority should be based on the date of actual joining and emphasized the need for adherence to established rules and regulations governing civil service. The case is significant for its interpretation of the Civil Servants (Seniority) Rules, 1993, and the principles of seniority in civil service law, which are crucial for maintaining order and fairness in government employment.... |
| 2022 SLD 1103, 2022 SCMR 1540 | Criminal Petition No. 1802-L of 2017 , decided on 21.04.2022 | In the case of Sajjad Hussain vs. The State, the Supreme Court of Pakistan addressed serious allegations of murder under the Pakistan Penal Code. The case revolved around the murder of Noor Hussain and Ghulam Abbas, where Hussain faced charges of Qatl-i-amd and abetment. Following a thorough review, the Supreme Court found substantial flaws in the prosecution's case, including the absence of direct evidence linking the petitioner to the crime, as well as inconsistencies among witness accounts. The court underscored the legal standard requiring that any reasonable doubt must benefit the accused. Ultimately, the court's ruling not only acquitted Sajjad Hussain but also reaffirmed the critical importance of upholding justice and ensuring that convictions are supported by solid and credible evidence. This case serves as a significant reference point for future criminal law cases, particularly regarding the burden of proof and the rights of the accused.... |
| 1978 SLD 84, 1978 SCMR 5 | C. P. S. L. A. No. 129 R of 1977 , decided on 16.10.1977 | In the case of C. P. S. L. A. No. 129 R of 1977, the Supreme Court of Pakistan addressed the determination of compensation under the Land Acquisition Act for land acquired for government purposes. The court emphasized the importance of accurately assessing market value based on comprehensive data rather than relying solely on limited historical averages. This case highlights key issues in land acquisition, such as the necessity for fair compensation reflective of current market conditions, and the adequacy of evidence presented in lower courts. The ruling reinforces the principle that compensation must be just and equitable, taking into account the specific characteristics of the land and its surrounding area. Keywords relevant to this case include Land Acquisition, Compensation Determination, Market Value Assessment, Supreme Court of Pakistan, and Legal Principles in Land Law.... |
| 1990 SLD 1208, 1990 SCMR 1701 | Civil Appeal No.23 of 1987 , decided on 04.03.1990 | In the landmark case of Civil Appeal No.23 of 1987, the Supreme Court of Pakistan addressed critical issues surrounding government servant discipline and natural justice. The case centered on Muhammad Ikram Shah, who faced disciplinary action for unauthorized absence from his duties. The appellant contended that he was not provided with the Enquiry Report, which he argued compromised his ability to defend himself. However, the Court ruled that the absence of this report did not invalidate the proceedings, as the principles of natural justice were upheld. The ruling emphasized the importance of informing superiors regarding leave and maintaining discipline within government services. This case sets a precedent for future decisions involving similar issues of civil servant conduct, highlighting the balance between procedural fairness and the necessity of maintaining discipline in public service. Keywords: government servant discipline, natural justice, Supreme Court of Pakistan, procedur... |
| 1998 SLD 1256 = 1998 PLC 162 | Appeal No.22 with Civil Miscellaneous No.22 of 199 , decided on 09.06.1994 | This case revolves around the application for registration of a trade union by THE SARHAD GHEE MILLS LIMITED, which was challenged by the employer in the Labour Court. The Labour Appellate Tribunal dismissed the appeal stating that the employer's petition was premature because the Registrar of Trade Unions had not yet made a final decision on the application. The Enquiry Officer's report found the application legal and competent, and the Tribunal upheld this finding. This case highlights the importance of following procedural requirements in industrial relations and the necessity for employers to await the outcome of official proceedings before seeking judicial intervention.... |
| 1993 SLD 1354 = 1993 PLC 497 | KAR-243 of 1992 , decided on 31.01.1993 | This case revolves around an industrial dispute involving a railway employee, who faced disciplinary actions leading to a reduction in rank. The Labour Appellate Tribunal examined procedural deficiencies in the inquiry process conducted by the Pakistan Railways, ultimately ruling in favor of the employee's reinstatement. However, due to the employee's questionable conduct regarding unauthorized loading activities on the train, the Tribunal denied any back benefits. The ruling underscores the importance of adhering to proper inquiry protocols and the ramifications of employee actions in labor relations. Keywords for optimization include 'industrial dispute resolution', 'labor tribunal decisions', 'employee rights in Pakistan', and 'Pakistan Railways disciplinary procedures'.... |
| 2015 SLD 2170, 2015 YLR 1777 | Cr. M. B.A. No. 918-P of 2014 , decided on 21.07.2014 | In the case of Farman Ali vs Fazal Rabi, the Peshawar High Court addressed the issue of bail in relation to allegations of kidnapping under the Penal Code. The petitioner, Farman Ali, argued for post-arrest bail after being accused of abducting a woman to compel her into marriage. The court meticulously examined the nature of the evidence presented and determined that the essential elements of the alleged crime were not established. Specifically, the court highlighted that the statements made by the complainant and the abductee did not support claims of coercion or illicit intentions. The court's ruling underscored that even serious allegations do not automatically negate the possibility of bail if the case merits it. This ruling reflects the court's adherence to legal standards that prioritize individual rights while balancing the serious nature of the accusations.... |
| 2010 SLD 1743, (2010) 325 ITR 605 | GTC NO 1 OF 1994 , decided on 10.12.2008 | This case revolves around the interpretation of the Gift-tax Act, 1958, particularly concerning revocable gifts. The Punjab and Haryana High Court ruled on the validity of such gifts for taxation purposes, emphasizing that while general law may render them void, they are still recognized under the Gift-tax Act. This case highlights the nuances of tax law and its implications for gift transactions, making it significant for legal practitioners in taxation and estate planning. The decision reinforces the legal understanding that revocable gifts do not revert to the donor upon revocation, thereby protecting the rights of the donee. The ruling is essential for anyone involved in gift transactions, estate planning, or tax law, ensuring clarity in the treatment of such gifts under the law. Keywords for SEO include 'Gift-tax Act', 'revocable gifts', 'tax implications of gifts', and 'Punjab and Haryana High Court decisions'.... |
| 2018 SLD 728, 2018 PLD 366 | Constitutional Petitions Nos. 37 to 45, 47 to 51 a , decided on 21.02.2018 | The case involves a significant ruling by the Supreme Court of Pakistan regarding the qualifications required for a party head under the Elections Act, 2017 and the Constitution of Pakistan, 1973. The court addressed the implications of Articles 62, 63, and 63-A, which set out the standards for integrity and moral character required for individuals holding political office. The decision underscored the importance of accountability and transparency in governance, stating that any individual disqualified under these articles cannot serve as a party head, nor exercise any related powers. This ruling aims to uphold the principles of democracy, ensuring that only those of good standing can lead political parties and, by extension, the Parliament. The case also highlighted the role of the Election Commission in maintaining accurate records of political party leadership, reinforcing the need for compliance with constitutional mandates. Overall, the judgment serves as a critical affirmation of... |
| 2019 SLD 219, 2019 YLR 14 | Criminal Appeals Nos. 144, 149-J and Murder Refere , decided on 24.09.2018 | In the case concerning the tragic murders of Muhammad Akbar and Mst. Irshad Mai, the Lahore High Court examined the evidence presented by the prosecution against the appellant Yamin. The court found significant flaws in the prosecution's case, noting that the circumstances surrounding the incident were incompatible with the claims made in the First Information Report (FIR). Key witnesses failed to substantiate the prosecution's narrative, and the court emphasized that human life is sacred and cannot be taken away without due process. The judgment reinforced the principle of extending the benefit of doubt to the accused, leading to Yamin's acquittal. The case raises important questions about the standards of evidence required in criminal proceedings and the responsibilities of the prosecution in establishing a credible case against the accused.... |
| 2008 SLD 210, 2008 PTD 1420, (2008) 97 TAX 393, 2009 PTCL 279 | P.T.Rs. Nos 629, 816, 734, 684, 773, 289, 290, 334 , decided on 10.04.2008 | This case revolves around the interpretation of the Income Tax Ordinance, 2001, specifically focusing on the retrospective application of its provisions in relation to assessments made under the previous Income Tax Ordinance, 1979. The Lahore High Court evaluated various sections of the Income Tax Ordinance, 2001, particularly section 122, which addresses the amendment of assessment orders. The court concluded that the amendments introduced by the 2001 Ordinance did not have retrospective effect, thereby declaring any notices issued for the reopening of assessments finalized prior to its enforcement as void. This decision highlights the importance of the specific wording in tax legislation and reaffirms the legal principle that changes in tax law must be explicitly stated to apply retrospectively. The ruling is significant for taxpayers and tax authorities, as it clarifies the legal landscape surrounding tax assessments and the powers of tax officials under both the new and old tax law... |
| 1991 SLD 158, 1991 PTD 914, (1992) 65 TAX 138 | I.T.R. No. 465 of 1990 , decided on 30.05.1991 | In the case of I.T.R. No. 465 of 1990 before the Sindh High Court, the central legal issue revolved around the interpretation of the Income Tax Ordinance, 1979, particularly section 136 concerning the imposition of surcharges on taxes. The court analyzed the implications of retained income as working capital, referencing previous case law including Commissioner of Income-tax v. Pakistan Tobacco Co. Ltd. and Commissioner of Income-tax v. M/s. Sindh Alkalies (Pvt.) Ltd. The judges ruled that retained income is not liable for surcharge, thus reinforcing the principles of tax law and the application of the Income Tax Ordinance. This case is significant for tax professionals and advocates dealing with similar issues of taxation and retained income, providing a clear precedent for future cases.... |
| 1989 SLD 2217, (1989) 176 ITR 405 | In the case of Smt. Punam Tandon v. Director of Inspection, the Allahabad High Court addressed the procedural aspects related to search and seizure under the Income-tax Act, 1961. The court examined whether a petitioner has the right to seek relief through a writ petition after an order is passed under section 132(5) of the Act. The judges, V.K. Khanna and Om Prakash, ruled that the petitioner must first pursue the statutory remedy available under section 132(11) if they are aggrieved by the order. This decision underscores the importance of adhering to statutory processes before seeking judicial intervention, ensuring that the legal framework is respected and utilized appropriately. This case highlights the procedural rights of taxpayers and the obligations of the authorities under the Income-tax Act, reinforcing the need for compliance with established legal protocols. The ruling serves as a significant reference for future cases involving search and seizure under tax laws, emphasizi... | |
| 1981 SLD 1423, 1981 SCMR 1260 | Criminal Petition No. 85-R of 1979 , decided on 11.12.1979 | This case revolves around the bail granted to Abid Hussain, who was accused in a murder case. The Lahore High Court initially allowed bail based on the claim that he was underage. However, the petitioner, represented by Zafar Mahmood, argued that the affidavit claiming Abid was 16 was incorrect, as he was actually over 18. This discrepancy raised significant questions about the validity of the bail. The Supreme Court of Pakistan, led by ANWARUL HAQ, found it necessary for the High Court to reconsider the bail application with all pertinent evidence. The case highlights important legal principles regarding the age of accused persons and the representation of complainants during bail hearings. It underscores the role of accurate documentation and representation in judicial proceedings. The decision reinforces the importance of ensuring that all relevant facts are presented to the court to uphold justice. This case serves as a vital reference point for future bail applications and the int... |
| 1988 SLD 2208, 1988 SCMR 511 | Civil Petition No. 1024 of 1980 , decided on 06.12.1987 | This case revolves around the transfer of evacuee property under the Displaced Persons (Compensation and Rehabilitation) Act, 1958. The Supreme Court of Pakistan examined the circumstances surrounding the residential portion of a composite property that had been occupied by two families since 1947. The ruling emphasized fairness in property rights, particularly in cases involving displaced persons. The High Court's decision to transfer the property to the respondents was deemed just, highlighting the importance of equitable treatment in property disputes. Keywords like 'evacuee property', 'displaced persons', and 'property rights' are crucial in understanding the legal landscape surrounding such cases. The decision reinforces the need for fair resolutions in property disputes involving historical claims and rights, essential for maintaining social justice.... |
| 1989 SLD 2006, 1989 SCMR 1986 | Civil Petition for Leave to Appeal No.230-R of 198 , decided on 21.05.1989 | In this case, the Supreme Court of Pakistan reviewed a civil petition concerning the seniority of civil servants within the context of promotions and eligibility criteria. The petitioner, a civil servant, contested the promotion of his colleagues who were appointed to the post of Stenographer before him. The court evaluated the qualifications and service lengths of the involved parties against the relevant laws and regulations governing civil service promotions. The ruling highlighted the importance of adhering to established guidelines for eligibility, which state that individuals who have served a minimum of three years in a relevant position are eligible for promotion. The court concluded that the respondents were rightfully placed senior to the petitioner, as they had been appointed earlier and met the necessary qualifications, thus dismissing the petitioner's appeal. This case underscores the significance of civil service regulations and the criteria for promotions within governme... |
| 2018 SLD 2570, 2018 PLD 845 | Supreme Judicial Council No. 242 of 2015 , decided on 18.05.2017 | This case revolves around the proceedings against Justice Shaukat Aziz Siddiqui, challenging the in-camera nature of the inquiry conducted by the Supreme Judicial Council (SJC). The applicant argued that conducting the proceedings secretly violated his fundamental rights under the Constitution, particularly Articles 4, 10A, 14, and 25. The SJC, comprising senior judges, concluded that its proceedings are administrative and not judicial, thus not requiring open court standards. The ruling reinforced the need for confidentiality in judicial conduct inquiries to avoid potential harm to the judiciary's reputation and the individuals involved, while ensuring that fairness and transparency were still upheld. This case highlights the delicate balance between public interest and judicial integrity, a topic increasingly relevant in today's legal landscape, as discussions around transparency in judicial processes gain traction. The ruling also referenced significant case law, reinforcing the arg... |
| 1969 SLD 417, (1969) 72 ITR 137 | TAX CASE No. 93 OF 1964 (REFERENCE No. 40 OF 1964) , decided on 08.02.1968 | In the landmark case of Ashok Leyland Ltd. v. Commissioner of Income Tax, the Madras High Court addressed the crucial distinction between capital and revenue expenditures in the context of business operations. The case revolved around Ashok Leyland Ltd.'s decision to terminate a managing agency agreement and the associated payment of Rs. 2,50,000. The court examined the nature of the expenditure, determining that it was incurred to facilitate the company's ongoing business rather than to acquire an enduring asset. The ruling underscored the importance of operational expenses in maintaining business continuity, particularly in light of the company's shift from assembling Austin vehicles to producing Leyland trucks. The court's analysis reinforced the criteria set forth in the Indian Income-tax Act, particularly section 10(2)(xv), which delineates allowable deductions for business expenses. This case serves as a pivotal reference for businesses navigating the complexities of tax deductio... |
| 1953 SLD 52, 1953 PLD 284 | Letters Patent Appeal No. 43 of 1951 , decided on 19.02.1953 | This case revolves around a Letters Patent Appeal concerning an arbitration matter involving Mst. Allah Wasai and her daughters against Manzoor Ahmad and Zahoor Ahmad. The court analyzed the nature of the appeal, determining that it is not a second appeal in the sense defined by the Arbitration Act, 1940. The ruling clarified that the court's internal processes allow for review without the constraints of traditional appeal definitions. The arbitration involved a partition dispute over property left by a deceased family member. The court found that the arbitrators had only partially fulfilled their mandate, specifically failing to finalize the actual division of property. This led to the decision to remit the award back to the arbitrators for completion. The case highlights the importance of ensuring that arbitration processes are thoroughly completed and that the roles of arbitrators and courts are distinctly maintained. Keywords like 'Letters Patent Appeal,' 'Arbitration Act,' 'proper... |
| 1987 SLD 1684, 1987 SCMR 955 | Criminal Petition No.479 of 1981 , decided on 09.02.1987 | This case involves the Supreme Court of Pakistan's review of a criminal matter concerning the acquittal of Muhammad Aslam and the conviction of Zia-ud-Din for the murder of Munawar Hayat. The court scrutinized the evidence, including the dying declaration, which was challenged due to discrepancies and the credibility of eyewitnesses. The court's decision highlights the critical need for thorough evidence evaluation in criminal proceedings to ensure fair outcomes. The ruling reinforces the principles of justice, particularly in cases with conflicting testimonies and motives. The judgment serves as a reminder of the court's role in safeguarding the rights of individuals accused of serious crimes while maintaining the integrity of the judicial process.... |
| 1976 SLD 981 = 1976 PCRLJ 1122 | Criminal Appeal No. 83 of 1973 , decided on 28.01.1974 | This case involves a criminal appeal heard by the Sindh High Court concerning the conviction of Roshan Ali and Muhammad Khan for the murder of Tagial. The incident occurred on July 27, 1970, and was witnessed by two individuals, Rasool Bux and Ali Madad. The prosecution's case hinged on their testimonies and the recovery of a blood-stained hatchet attributed to the accused. The High Court scrutinized the credibility of the eyewitnesses, noting significant delays in reporting the crime and inconsistencies in their accounts. The court emphasized the importance of corroborative evidence, leading to the conclusion that the prosecution failed to prove its case beyond a reasonable doubt. Consequently, the appeal was allowed, the convictions were set aside, and the appellants were ordered to be released. This judgment highlights key legal principles regarding the evaluation of eyewitness testimony, the role of forensic evidence, and procedural integrity in criminal investigations.... |
| 2006 SLD 3138, (2006) 286 ITR 384 | ... | |
| 2018 SLD 1571, 2018 CLD 812 | Appeal No. 7 of 2016 , decided on 21.12.2016 | The case revolves around the appeal made by Hascol Petroleum Limited regarding the acquisition of shares by Pakistan State Oil Company Limited (PSO) in Pakistan Refinery Limited (PRL). The Competition Appellate Tribunal addressed concerns about potential anti-competitive practices stemming from PSO's substantial market presence. The Tribunal concluded that the approval by the Competition Commission for PSO's acquisition of shares did not adversely affect competition, as PRL's market share was relatively low. The Tribunal also noted that Hascol did not provide adequate evidence to support claims of discriminatory treatment or significant market disadvantages resulting from the acquisition. The ruling reinforced the necessity for ongoing regulatory oversight to maintain competitive market conditions in Pakistan's petroleum sector.... |
| 1994 SLD 555, 1994 PLC 150 | Appeal No. 20 of 1992 , decided on 22.05.1993 | In this significant case before the Labour Appellate Tribunal, the issue revolved around the dismissal of an employee involved in a narcotic case. The Tribunal examined the appellant's claim for back benefits and wages after he was reinstated following a grievance petition. However, due to his failure to notify the employer of his detention, the Tribunal ruled that he was guilty of wilful negligence. This ruling emphasizes the importance of communication between employees and employers regarding legal issues that could affect employment status. The decision aligns with previous cases, reinforcing the principle that back benefits are not automatically granted upon reinstatement if the dismissal was influenced by the employee's own actions. The case highlights the responsibilities of employees to assert their rights and maintain transparency with their employers.... |
| 1995 SLD 1115, 1995 PLC 221 | Writ Petition No. 5753 of 1992 , decided on 11.10.1993 | In the case of Writ Petition No. 5753 of 1992, LATIF ASGHAR challenged the vires of the Punjab Irrigation and Power Department (Power Wing) Service Rules, 1990 in the Lahore High Court. The court held that the petitioners, as civil servants, were required to approach the Punjab Service Tribunal for grievances related to service rules under Article 212 of the Constitution of Pakistan. This ruling underscored the importance of jurisdictional boundaries between the High Court and the Service Tribunal, asserting that the latter has exclusive authority over civil service matters. The court's decision highlighted the need for petitioners to exhaust departmental remedies before seeking judicial intervention, thereby reinforcing the framework established for civil service governance in Pakistan. The case is significant for understanding the procedural requirements and jurisdictional limitations for civil servants in Pakistan, particularly in relation to service rules and the administrative tri... |
| 2002 SLD 578, 2002 PTD 920, (2002) 85 TAX 341 | Writ Petition No.17378 of 1998 and Customs Appeal , decided on 09.01.2002 | In this significant case before the Lahore High Court, Pioneer Cement Limited challenged the imposition of sales tax on limestone and clay, arguing that such charges were ultra vires the Constitution of Pakistan. The case revolved around the interpretation of the Sales Tax Act, 1990 and the constitutional provisions governing taxation. The court highlighted the importance of following due process in tax-related matters and the necessity for petitioners to utilize available statutory remedies before approaching the High Court. The judgment underscored the court's discretion in allowing amendments to pleadings, emphasizing the principle of good faith and the avoidance of multiplicity of litigation. The Court ultimately upheld the authority's decision to impose sales tax, establishing a precedent for future tax-related disputes involving mineral resources. The outcome provides clarity regarding the legal framework governing sales tax in Pakistan, particularly in relation to the extraction... |
| 2010 SLD 485, 2010 PLD 657 | Civil Petition Nos.499 and 500 of 2009 , decided on 19.02.2010 | This case revolves around the authority of an Advocate to make binding statements on behalf of their clients, particularly in the context of civil procedure and pre-emption laws. The Supreme Court of Pakistan's ruling clarifies the scope of an Advocate's power to compromise or abandon claims unless restricted by the client through the Vakalatnama. The judgment underscores the importance of the client's trust in their representation and the legal implications of an Advocate's actions within the scope of their authority. The case also highlights the procedural aspects of civil litigation in Pakistan, specifically regarding the dismissal of claims and the implications of prior statements made in court. This ruling serves as a precedent for future cases involving the authority of legal representatives in the Pakistani legal system.... |