Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2018 SLD 2247, 2018 PLJ 39 | Crl. A. No. 19-K of 2016 , decided on 03.10.2017 | In the case of Crl. A. No. 19-K of 2016, the Federal Shariat Court examined the conviction of the appellants under the Offences Against Property (Enforcement of Hudood) Ordinance, 1979, and the Pakistan Penal Code, 1860. The case revolved around allegations of robbery and the subsequent trial where significant evidentiary issues arose. The court found that the identification parade conducted was flawed as it involved joint identification, which is not standard practice. Furthermore, the delay in lodging the First Information Report (FIR) raised questions about the prosecution's credibility. The court emphasized that the prosecution must prove its case beyond a reasonable doubt, which it failed to do in this instance. The decision underscored the importance of proper legal procedures and the presumption of innocence until proven guilty. This case serves as a critical reference for issues related to identification in criminal cases and the standards of evidence required for conviction. K... |
| 2022 SLD 703, 2022 PCRLJ 421 | Criminal Appeal No. 25874 of 2021 , decided on 12.10.2021 | In the case of Criminal Appeal No. 25874 of 2021 heard on October 12, 2021, the Lahore High Court addressed serious allegations under the Anti Terrorism Act against several individuals linked to the Al-Anfaal Trust, which was purportedly a front for the banned organization Lashkar-e-Tayyaba. The court found that the prosecution's evidence, primarily relying on the Trust's proscription post-2019, did not establish a direct link between the accused and criminal activities at the time of the ambulance purchases from 2010-2011. The ruling highlighted the necessity of proving charges beyond a reasonable doubt, reiterating fundamental principles of justice and the requirement for a fair trial as enshrined in the Constitution of Pakistan. The court's decision underscores the importance of evidence in criminal cases, particularly in terrorism-related prosecutions, and serves as a precedent for future cases involving similar allegations. Keywords: Anti-Terrorism Act, Lahore High Court, fair tri... |
| 2011 SLD 1260, 2011 YLR 1628 | Criminal Jail Appeals Nos. S-171 and S-234 of 2006 , decided on 03.08.2010 | In the case of Sindh High Court Criminal Jail Appeals Nos. S-171 and S-234 of 2006, the court examined the conviction of MST. ZAINAB and another in connection with the murder of Manzoor Ali. The judgment, delivered by Justice SYED ZAKIR HUSSAIN, highlighted significant flaws in the prosecution's case, including the reliability of evidence, delays in reporting, and lack of corroborative witness accounts. The court emphasized the importance of establishing guilt beyond a reasonable doubt, leading to the acquittal of the appellants. This case underscores the critical role of proper evidence collection and the judicial scrutiny required in criminal proceedings. Keywords: Sindh High Court, Criminal Appeal, Pakistan Penal Code, Evidence, Acquittal.... |
| 1998 SLD 1311, 1998 SCMR 483 | Civil Petitions Nos. 1240 to 1263 of 1997 , decided on 18.12.1997 | This case revolves around the interpretation of the Service Tribunals Act, particularly the impact of the newly added section 2-A which designates employees of statutory corporations as civil servants. The Supreme Court of Pakistan dealt with petitions from Ghulam Abbas and 23 others, whose services were terminated by the Karachi Electric Supply Corporation. After the amendment to the Service Tribunals Act, the petitioners sought to appeal their termination. However, both the High Court and the Service Tribunal dismissed their appeals, leading to confusion regarding the appropriate forum for redress. The Supreme Court's decision underscores the significance of legal frameworks in protecting employee rights in the context of statutory corporations and highlights the necessity of clear jurisdictional guidelines. Keywords such as 'Service Tribunal', 'employee rights', and 'legal framework' are essential for understanding the implications of this case.... |
| 2007 SLD 1281, 2007 MLD 1481 | Writ Petition No. 2087 of 2007 , decided on 14.05.2007 | In the case of Writ Petition No. 2087 of 2007, the Lahore High Court dealt with critical issues surrounding political interference in administrative matters, particularly within the Health Department of Khanewal. The petition was filed by Hafeez Ur Rehman, contesting the coercive actions of the Tehsil Nazim that aimed to influence the transfer of an employee. The court found that such interference violated the Punjab Local Government Ordinance and the Constitution of Pakistan. This case underscores the importance of maintaining the autonomy of public functionaries and ensuring that they operate without undue political pressure. The court's ruling serves as a significant precedent in safeguarding the rule of law and the integrity of public offices. Relevant keywords include 'political interference', 'public functionaries', 'Health Department', 'Punjab Local Government Ordinance', and 'Constitution of Pakistan'.... |
| 2005 SLD 1322, 2005 CLC 1169 | Writ Petition No.5282 of 2004 , decided on 06.04.2005 | In the case of Writ Petition No.5282 of 2004 decided by the Lahore High Court, the petitioner, Mazhar-ulhaq alias Mazhar Abbas, challenged the orders of the Member, Board of Revenue regarding land ownership disputes. The case highlighted critical aspects of constitutional jurisdiction under Article 199 of the Constitution of Pakistan, particularly concerning the discretionary nature of the High Court's powers and the principle of laches. The court ruled that the petitioner had not approached the court within a reasonable time after the impugned orders, which significantly influenced the court's decision. The ruling reaffirmed the doctrine that findings of fact by lower tribunals should not be disturbed unless there is a clear violation of legal principles or procedural errors. The decision is pivotal for understanding the enforcement of constitutional rights in property disputes and sets a precedent for future cases involving similar jurisdictional questions. Keywords such as 'constitu... |
| 2004 SLD 3600, 2004 PLJ 1789 | W.P. No. 13G9 of 2004/BWP , decided on 12.07.2004 | In the landmark case decided by the Lahore High Court, the court addressed critical issues surrounding the Punjab Pre-emption Act, 1991. The main legal question revolved around the interpretation of the law's provisions regarding the deposit of Zar-e-Soim in pre-emption suits. The court determined that the lack of a specified date for the deposit in the lower court's order constituted a significant omission, which could not result in a dismissal of the petitioner's case. This ruling reinforces the principle that litigants should not suffer due to procedural errors by the courts and highlights the importance of clear orders to ensure fair access to justice. The decision also reiterates that the court must act in a manner that protects the rights of all parties involved, particularly in cases concerning property rights and pre-emptive claims. The case is vital for practitioners in property law, as it clarifies the procedural obligations of courts under the Punjab Pre-emption Act, ensurin... |
| 2010 SLD 1341, 2010 MLD 1824 | Criminal Miscellaneous No. 58-Q of 2004 , decided on 23.02.2010 | This case revolves around the quashing of an F.I.R. under the Criminal Procedure Code. The petitioners contended that the allegations against them were unfounded as they were not born at the time of the alleged offence. The Lahore High Court, presided over by Justice Tariq Javaid, found that the petitioners failed to provide sufficient evidence to support their claim of innocence. The court emphasized the importance of allowing the trial court to examine the evidence and resolve factual disputes rather than dismissing the case prematurely. This decision underscores the legal principle that the trial court is the appropriate venue for resolving such issues, reinforcing the integrity of legal proceedings. The case highlights the procedural aspects of quashing an F.I.R. and the significance of evidence in the judicial process, making it a notable reference for future legal arguments regarding similar cases.... |
| 1985 SLD 983, (1985) 152 ITR 471 | IT REFERENCE NO. 369 OF 1980 | In this landmark decision from the Calcutta High Court, the interpretation of Section 80J of the Income-tax Act, 1961 was critically examined. The court clarified that the deductions for profits and gains from newly established industrial undertakings are designed to promote industrial growth and should not be limited by the operational duration within the year. The case of Commissioner of Income Tax v. Oyster Packagers (P.) Ltd. emphasized the importance of incentivizing new businesses by allowing full tax relief for the first five years, irrespective of how long they actually operated during the relevant accounting year. This ruling aligns with the broader objective of encouraging investment and economic development through favorable tax policies. The decision is significant for tax practitioners and businesses aiming to understand their entitlements under the Income-tax Act. Keywords such as 'tax relief', 'Income-tax Act', 'industrial undertakings', and 'section 80J' are essential f... |
| 2016 SLD 3074, 2016 MLD 668 | W.P. No. 8654 of 2014/BWP , decided on 28.11.2014 | This case revolves around a constitutional petition filed by Shahzad Anwar against the decisions made by the Family Court and the Additional District Judge regarding maintenance allowance and dowry articles in a family dispute. The Lahore High Court, presided over by Justice Khalid Mahmood Malik, examined the applicability of the Family Courts Act, which emphasizes expeditious resolution of family matters without being bound by the technicalities present in other legal proceedings. The court highlighted that evidence in family court is evaluated differently, and the lack of formal proof of dowry articles by the wife does not negate her claims. The court upheld the lower courts' findings and modified the maintenance allowance, emphasizing the necessity of providing justice in family matters. This case underscores the importance of the Family Courts Act in ensuring fair treatment in family disputes, promoting a legal environment that prioritizes justice over procedural technicalities.... |
| 1980 SLD 675, 1980 PLD 770 | Writ Petition- No. 1103 of 1965 , decided on 06.05.1980 | This case revolves around the interpretation of the Displaced Persons (Compensation and Rehabilitation) Act, 1958, specifically regarding the nature and rights associated with a Compensation Book issued to displaced persons. The Lahore High Court addressed whether a Compensation Book could be gifted, ultimately ruling it could not be, as it does not constitute tangible property or confer vested rights. The ruling underscores the legal distinction between the assertion of rights and actual ownership, which is critical for understanding property rights under the law. This case is significant for displaced persons and their claims for property compensation and rehabilitation, as it clarifies legal interpretations that impact their rights. Keywords: Displaced Persons Act, property rights, Compensation Book, Hiba (gift), Lahore High Court, legal interpretation.... |
| 2009 SLD 1358, (2009) 98 TAX 253, (2007) 289 ITR 285 | T.C. NOS. 2380 TO 2385 OF 2006 , decided on 05.09.2006 | In this landmark case, the Madras High Court addressed critical issues regarding the taxation of compensation received during land acquisition proceedings. The case centered on the appeal of Anil Kumar Forma (HUF) against the Commissioner of Income Tax concerning the taxability of amounts received as interim compensation while appeals regarding the enhancement of compensation were pending before the Calcutta High Court. The court examined the provisions of the Income Tax Act, particularly sections 45 and 45(5)(c), emphasizing that the right to additional compensation is contingent upon the final determination of such appeals. This ruling reinforces the legal principle that interim compensation, received under conditional orders, should not be taxed until the appeals reach a conclusive outcome. The decision is significant for taxpayers and legal practitioners alike, as it clarifies the implications of interim compensation in the context of capital gains taxation, providing a precedent f... |
| 2019 SLD 2871, 2019 MLD 1914 | Suit No. 315 of 2000 , decided on 28.01.2019 | In the case Suit No. 315 of 2000 before the Sindh High Court, the plaintiff sought recovery of Rs.30,01,859 based on a previous agreement with the defendants. The High Court, presided over by Justices Muhammad Faisal Kamal Alam and S. M. Inamulhaq, analyzed whether the claim was maintainable following a subsequent agreement that novated the earlier contract under Section 62 of the Contract Act, 1872. The court concluded that since the earlier agreement was novated and the parties had mutually released each other from claims, the suit was dismissed as the defendants had already fulfilled their obligations. This case underscores the importance of understanding contract novation and the implications of subsequent agreements in legal disputes. The decision is pivotal in clarifying how agreements affect claims over time, emphasizing the need for clarity in contractual terms and the consequences of waiving rights under previous agreements.... |
| 2017 SLD, 2017 PTD 867 | I.T.A. No. 175/KB of 2012 , decided on 28.05.2014 | This case revolves around the tax obligations of MESS FAYSAL BANK LIMITED under the Income Tax Ordinance, 2001. The Appellate Tribunal Inland Revenue addressed the failure of the bank to deduct and remit taxes, leading to the imposition of default surcharge and additional tax. The Tribunal emphasized that such surcharges are necessary for the enforcement of tax compliance and are not penalties in the traditional sense. The decision underscores the importance of timely tax remittance and the legal consequences of failing to meet these obligations. The ruling serves as a critical reminder for financial institutions regarding their responsibilities under tax law, particularly in the context of public exchequer utilization and the need for accountability in tax collection practices.... |
| 1987 SLD 314, 1987 SCMR 339 | Civil Appeal No. 45-K of 1986 , decided on 03.09.1986 | This Supreme Court case revolves around the eviction of a tenant under the Sind Rented Premises Ordinance. The landlord, Ansar Ahmed, sought to eject tenant Jawed Salehjee on grounds of default in paying electricity charges and a bona fide need for the premises for his large family. The Rent Controller initially ruled in favor of the landlord, citing evidence of the tenant's default. However, the High Court reversed this decision, leading to the landlord's appeal to the Supreme Court. The Supreme Court found that the tenant had indeed defaulted and that the landlord's need for the premises was genuine, thus allowing the appeal. This case highlights critical aspects of landlord-tenant law, including the necessity of proving bona fide need and the implications of payment defaults. Keywords: landlord-tenant law, eviction, bona fide need, electricity charges default, Supreme Court of Pakistan.... |
| 1939 SLD 25 = (1939) 7 ITR 488 | N/A , decided on 01.01.1939 | In the case of Navadwipchandra Nagendra Das, the Calcutta High Court addressed the complexities surrounding income tax assessments under the Income-tax Act, 1961, and the prior Indian Income-tax Act, 1922. The petitioners were general dealers whose previous returns showed significantly low profits, leading to scrutiny by the Income Tax Officer (ITO). The ITO found that the petitioners had not accurately represented their income, leading to an assessment based on a flat rate of profit. The court emphasized the importance of accurate accounting and the role of the ITO in ensuring fair assessments. The decision reaffirmed the authority of tax officials to question and adjust returns when discrepancies are evident. This case highlights the need for transparency in financial reporting and adherence to tax laws, essential for compliance and fair taxation. Keywords: income tax assessment, financial reporting, compliance, Calcutta High Court, Income-tax Act.... |
| 1981 SLD 2188, 1981 PLC 307 | Writ Petition No. 2316 of 1978 , decided on 31.01.1981 | This case addresses the jurisdiction of the Punjab Labour Appellate Tribunal in relation to the decisions made by the Labour Court under the Payment of Wages Act, 1936. The Lahore High Court's decision clarifies that the Labour Appellate Tribunal cannot revise decisions made by the Labour Court under the Payment of Wages Act, as these decisions do not fall under the jurisdiction of the Industrial Relations Ordinance, 1969. The court emphasized the importance of legal procedures and the specific jurisdictions of various tribunals. This ruling has significant implications for labor law and the rights of employees, particularly concerning wage disputes. The case is vital for understanding the limits of appellate review in labor matters and reinforces the procedural framework established by labor laws in Pakistan. Keywords: Labor Law, Punjab Labour Appellate Tribunal, Payment of Wages Act, Industrial Relations Ordinance, Wage Disputes, Legal Jurisdiction.... |
| 1970 SLD 750, (1970) 21 TAX 10, 1970 PTD 4 | I.T.A. No. 672 of 1968-69 , decided on 03.10.1969 | This case revolves around the interpretation and application of the Income Tax Act, 1922, particularly Section 34 concerning the reassessment of income from undisclosed sources. The Income Tax Appellate Tribunal examined whether the Income Tax Officer had sufficient information to initiate proceedings against the assessee for undisclosed income. The assessment originally made on Messrs. A... was challenged, leading to a significant discussion on the burden of proof required of the assessee. The tribunal clarified that the Income Tax Officer's assertion of undisclosed income was justified based on the evidence presented and the failure of the assessee to substantiate her claims regarding the source of income. This decision highlights the importance of proper documentation and the need for assessees to provide clear evidence of income sources to avoid reassessment under the Income Tax Act. The tribunal's ruling reinforces the principle that undisclosed income can be taxed in the year it ... |
| 2001 SLD 2013, 2001 PLC 1136 | 603(R) of 1998 , decided on 09.12.1998 | The case revolves around the reversion of a civil servant from a deputation post to his original position in the Pakistan Military Accounts Department. The Federal Service Tribunal examined the appellant's claims regarding his rights during his period of deputation. It was concluded that the appellant had no vested right to remain in the deputation position permanently. The Tribunal referenced previous case law to support its decision, emphasizing that upon reversion, the appellant was restored to his original post with appropriate grade and status. The ruling highlighted key aspects of civil service regulations and the implications of deputation, making it a significant case in understanding the rights of civil servants in Pakistan. Keywords: civil service, deputation, reversion, Federal Service Tribunal, Pakistan Military Accounts Department.... |
| 1991 SLD 436, 1991 PLC 478 | Writ Petition No. 6378 of 1990 , decided on 22.12.1990 | In the case of Mrs. Maryam Wasif vs. Mrs. Shahida Khan and others, the Lahore High Court dealt with a writ petition regarding the cancellation of an appointment as Assistant Professor due to the petitioner's failure to join at the designated post. The petitioner argued that her husband's posting in Lahore warranted her transfer, citing special instructions from the Chief Minister. However, the court upheld the government's decision, emphasizing that the petitioner was required to join her assigned location as per her appointment letter. This case highlights the complexities of civil service appointments and the obligations of government employees in adhering to their postings. The ruling underscores the importance of compliance with procedural requirements in public service and clarifies the scope of directives related to spouse postings in government jobs.... |
| 2024 SLD 4187, 2024 PLJ 111 | Crl. A No. 173-M of 2022 , decided on 08.12.2022 | In the case of Malak Aman vs. State, the Peshawar High Court reviewed the conviction of the appellant under the Khyber Pakhtunkhwa Control of Narcotic Substances Act, 2019. The appellant was found guilty of possessing 6000 grams of charas, with evidence indicating that the narcotics were recovered from a Datsun pick-up driven by him. The court evaluated the legal standards for evidence in narcotics cases, emphasizing the credibility of police testimony and the proper chain of custody for the seized drugs. The ruling reiterated that compliance with certain procedural requirements is not mandatory in narcotics cases, thereby solidifying the conviction based on the evidence presented. The court also noted the importance of the presence of law enforcement during the recovery process, which added credibility to the prosecution's case. Overall, the decision highlighted the court's commitment to upholding the law regarding narcotics control while balancing the rights of the accused. Key terms... |
| 2017 SLD 2753, 2017 PCRLJ 1521 | Criminal Revision No. 9 of 2017 , decided on 13.03.2017 | In the case concerning the criminal revision petition filed by Allah Dina against The State, the Balochistan High Court addressed issues surrounding the waiver and compounding of offenses under the Pakistan Penal Code and Criminal Procedure Code. The court examined the legitimacy of a compromise reached between the petitioner and certain legal heirs of the deceased, emphasizing that proper legal procedures must be followed. The ruling underscored the need for transparency and integrity in legal proceedings, particularly when fundamental rights of legal heirs are at stake. The court dismissed the petition, asserting that the compromise was invalid due to the misrepresentation of legal heirs and the failure to prove the deaths of certain family members according to legal standards. The decision reaffirms the necessity for all parties involved in legal matters to act honestly and in accordance with the law to maintain the integrity of the judicial process.... |
| 2009 SLD 2259, (2009) 308 ITR 71 | MISCELLANEOUS APPEAL Nos. 46 and 51 OF 2002 , decided on 22.10.2008 | In the case of Bimla Singh v. Commissioner of Income Tax, the Patna High Court addressed the issue of unexplained investments under Section 69 of the Income-tax Act, 1961. The court examined the valuation discrepancies arising from a search and seizure operation conducted on the residential premises of Bimla Singh and her late husband. The crux of the case revolved around a difference of less than 15 percent in the construction costs reported by the assessee and those estimated by the departmental valuer. The court ruled that such minor differences, especially when the construction was spread over a period of seven years, should be deemed bona fide and not warrant the addition of undisclosed income. The judgment underscored the principle that in property valuations, a certain degree of estimation is inherent and that strict adherence to arbitrary percentages can lead to unjust outcomes. This case serves as a precedent for future assessments involving property valuations, emphasizing th... |
| 2021 SLD 14 | SCRA No. 796 / 2019 , decided on 13.01.2021 | In the case SCRA No. 796 / 2019, the Sindh High Court addressed the classification of LED Panels under the Customs Act, 1969. The Applicant, The Collector, challenged the Customs Appellate Tribunal's order which favored M/S. SG Enterprises, allowing for the classification under HS Code 8528.7213. The court examined the implications of the Finance Act, 2018, which amended the tariff headings, leading to the conclusion that the decision of the Classification Committee was no longer binding. The court emphasized the need for compliance with the updated regulations and affirmed the Tribunal's decision to classify the goods accurately. This case highlights the importance of understanding tariff classifications and the changes brought about by legislative amendments. Keywords: Customs Act, tariff classification, LED Panels, Finance Act 2018, Sindh High Court.... |
| 2003 SLD 946 = 2003 SCMR 747 | Jail Petition No. 82 of 2001 , decided on 08.05.2002 | This case revolves around a tragic incident that occurred on January 29, 1995, involving the murder of two brothers, Muhammad Saghir and Muhammad Shabbir, and injuries to two others. The petitioners, Saeed, Waheed, and Khurshid, were convicted and sentenced to death for their involvement in the attacks, which stemmed from a prior dispute over a tape recorder payment. The Supreme Court of Pakistan upheld the convictions, emphasizing the reliability of the eyewitness accounts and the corroborating medical evidence. The case reflects the judicial approach to evaluating evidence in murder cases, particularly regarding the credibility of witnesses related to the victims. It also highlights the implications of motive in criminal cases and the standards of proof required for capital punishment. The decision serves as a critical reference for legal professionals dealing with homicide cases, particularly in understanding the evidentiary thresholds and the role of eyewitness testimony in securin... |
| 2009 SLD 668, 2009 PTD 364, (2008) 98 TAX 225 | Customs Appeals Nos.497 and 498/LB of 2007 , decided on 26.07.2008 | In the case of Customs Appeals Nos.497 and 498/LB of 2007, the Appellate Tribunal Inland Revenue addressed a dispute involving the appellant, Pak Hero Industries Pvt. Limited. The core issue arose from allegations of failing to meet indigenization targets as per the Deletion Programme set by the Engineering Development Board. The Tribunal found that the show-cause notice issued to the appellant was based on information relayed by the Central Board of Revenue, which had not been substantiated with the actual survey findings of the Engineering Development Board. The appellant contended that they had achieved the required targets and that the evidence supporting the allegations had not been disclosed to them, thus hindering their ability to defend against the charges. The Tribunal ruled in favor of the appellant, emphasizing the need for transparency and the right to access evidence. This decision underscores the importance of due process in customs law and the necessity for authorities t... |
| 2024 SLD 4810, 2024 PLD 629 | Civil Petition No.3801 of 2022 , decided on 06.03.2023 | In the case of Shaista Habib vs Muhammad Arif Habib, the Supreme Court of Pakistan addressed the critical issue of child custody under the Guardians and Wards Act, 1890. The case revolved around the custody of Muhammad Ibrahim, a minor, amidst a tumultuous divorce and subsequent custody battle that began in 2017. The court emphasized the importance of the child's welfare and best interests in determining custody arrangements. The court found that the previous judgments failed to consider key factors affecting the child's emotional and psychological well-being. The ruling underscored that a child's preference, especially when they are mature enough to express their feelings, should be a significant factor in custody decisions. This case sets a precedent for future custody disputes, prioritizing the child's welfare over rigid legal interpretations. The decision reflects a growing recognition in legal settings of the need for a child-centric approach in custody cases, which is crucial for... |
| 2018 SLD 1633, (2018) 118 TAX 22 | I.C.A. No. 80 of 2016 in W.P. No. 3235 of 2012 , decided on 17.01.2017 | This case revolves around the constitutional validity of the appointments made to the Appellate Tribunal under the Income Tax Ordinance, 2001. The Islamabad High Court addressed petitions filed under Article 199 of the Constitution by Javed Iqbal and another, challenging the legitimacy of these appointments. The Court found that the appointments lacked lawful authority, emphasizing the importance of judicial independence and the necessity for appointments to be made with consultation from the Chief Justice of Pakistan. The case references significant legal principles regarding the nature of tribunals and their operations within the judicial system. The decision reinforces the notion that tribunals must adhere to constitutional requirements, ensuring that their functions align with established judicial norms. This ruling is critical in maintaining the integrity of judicial appointments and the functioning of tribunals within Pakistan's legal framework, making it a significant point of r... |
| 1994 SLD 313 = 1994 PLC 503 | MA. No. 37 of 1992 , decided on 06.02.1994 | In the case of MA. No. 37 of 1992, the Sindh High Court addressed the contributions required by employers under the West Pakistan Employees Social Security Ordinance. The ruling emphasized that when an employer provides sufficient benefits to its employees, the requirement to contribute to the Social Security Institution may be deemed satisfied. The court examined evidence regarding medical facilities provided by the employer and determined they exceeded the statutory obligations. The judgment reinforced the principle that double taxation on employers is not permissible when adequate alternative arrangements are made. This case highlights crucial interpretations of social security law, emphasizing the balance between employer obligations and employee benefits. Keywords: social security, employer contributions, legal decision, Sindh High Court, employee benefits.... |
| 2010 SLD 2850, 2010 SCMR 1587 | Civil Petitions Nos. 2123, 2134, 2142, 2161 to 216 , decided on 08.01.2010 | In a landmark decision by the Supreme Court of Pakistan, the court addressed the management of examinations for prosecutors under the Punjab Criminal Prosecution Service Act. The case involved multiple civil petitions filed by various petitioners who sought equal treatment in the recruitment process. The court's decision emphasized the need for transparency and fairness, mandating that all candidates be treated equally regardless of their batch. The ruling highlights the significance of following due process in public service appointments, ensuring that all candidates are given a fair opportunity. This case serves as a pivotal reference for future legal proceedings concerning public sector recruitment and the rights of candidates. Key aspects of the ruling include directives for the timely conduct of examinations and the provision of notice pay for terminated employees, reinforcing the court's commitment to upholding justice in the administrative process.... |
| 2023 SLD 262, 2023 MLD 132 | Election Appeal No. 07/R of 2021 , decided on 05.11.2021 | In the case of Election Appeal No. 07/R of 2021, the Election Tribunal of Lahore addressed the rejection of nomination papers filed by Jamshed Iqbal Cheema for the National Assembly election in constituency NA-133. The rejection was based on the failure of the proposer, Mr. Bilal Hussain, to be a registered voter in the same constituency, a requirement under Section 62(9)(b) of the Elections Act, 2017. The Tribunal upheld the Returning Officer's decision, asserting that the law mandates that both proposer and seconder must be voters within the constituency, and any defect in this regard is substantial and not curable. The case referenced previous judgments emphasizing the importance of compliance with electoral laws, particularly regarding the qualifications of those endorsing candidates. Thus, the appeal was ultimately dismissed, reinforcing the principle that electoral integrity must be maintained through adherence to legal requirements.... |
| 2019 SLD 784, 2019 PLD 209 | Constitutional Petitions Nos. D-8223, D-8224, D-82 , decided on 26.06.2018 | In the case of K-Electric (Pvt.) Limited vs. The State, the Sindh High Court addressed the intersection of the Electricity Act, 1910 and the Criminal Law (Amendment) Act, 2016 concerning the prosecution of electricity theft. The Court examined whether the latter, which introduced Chapter XVII-B to the Pakistan Penal Code, could override the provisions of the Electricity Act. The ruling emphasized that the new provisions were designed to rectify the inadequacies in the existing legal framework for prosecuting electricity theft, which had proven ineffective. The Court concluded that the specific provisions of the Penal Code would take precedence, thus dismissing the petitions and directing that FIRs under the Electricity Act be refiled as complaints under the Penal Code. This decision highlights the evolving nature of laws governing electricity theft in Pakistan, reflecting a legislative intent to enhance enforcement mechanisms and deter such crimes effectively.... |
| 1999 SLD 678, 1999 PTD 1135, (1999) 79 TAX 433, 1999 PTCL 645, 1999 SCMR 526 | Civil Appeals Nos.289, 290, 291, 292 of 1978, 899- , decided on 11.01.1999 | In this case, the Supreme Court of Pakistan addressed significant questions regarding the imposition of sales tax on partly manufactured goods. The central issue revolved around whether the use of these goods in the production of finished products, which were exempt from sales tax, would trigger a tax liability on the intermediary goods. The Court ruled that the Sales Tax Act, particularly section 3(6)(d), allows for such goods to be deemed as a sale, thus rendering them taxable. This decision underscores the necessity for a nuanced understanding of tax law and legislative intent, especially in the context of manufacturing processes. The Court's interpretation aligns with principles of statutory interpretation that favor a broader understanding of legislative entries, ensuring that the tax system functions effectively. This ruling is pivotal for manufacturers and legal practitioners navigating the complexities of sales tax obligations in Pakistan's economic landscape.... |
| 2021 SLD 320, 2021 YLR 32 | R.F.As. Nos. 64-A to 115-A of 2017 , decided on 12.03.2020 | This case revolves around the appeals related to the compensation awarded for land acquired under the Land Acquisition Act, 1894. The national Highway authority acquired land for the construction of the Hassan Abdal-Havelian-Mansehra Expressway (E-35) project. The affected landowners challenged the compensation rates set by the Land Acquisition Collector, leading to a series of appeals. The High Court's ruling emphasized the importance of determining compensation based on the current market value of the land, considering factors such as adjacent land prices and the land's potential future uses. The decision reinforces the principle that compensation should reflect the fair market value at the time of acquisition, ensuring justice for landowners who have lost their property. This case highlights the significance of proper valuation methods in land acquisition disputes, ensuring that affected parties are adequately compensated for their losses.... |
| 2022 SLD 1942, 2022 PLJ 543 | Crl. Rev. No. 161 of 2015 , decided on 04.10.2021 | In the case of Mohammad Asghar vs. Additional Sessions Judge, the Lahore High Court addressed significant issues regarding the reliability of ocular evidence in criminal proceedings. The court critically examined the trial court's judgment, which had convicted the petitioner while acquitting four co-accused based on the same incident. The principle of 'falsus in uno, falsus in omnibus' was highlighted, emphasizing that if the evidence was unreliable for one party, it could not be used against another. The court's decision to allow the revision petition underlines the importance of fair trial standards and the need for substantial reasoning in judicial decisions. This case reinforces the legal principle that mere presence at the scene of a crime does not equate to guilt without corroborative evidence. Keywords: criminal law, ocular evidence, acquittal, Lahore High Court, legal principles.... |
| 1979 SLD 1030, (1979) 118 ITR 573 | D.B. CIVIL WRIT PETITION No. 85 OF 1979 , decided on 02.04.1979 | This case revolves around the transfer of a tax assessment case from the Income Tax Officer (ITO) in Jaipur to the ITO in New Delhi, which was contested by Smt. Jeewan Kumari, a partner in the firm under assessment. The transfer was made by the Central Board of Direct Taxes (CBDT) under Section 127(1) of the Income-tax Act, 1961, purportedly for the purpose of proper investigation. However, the petitioner challenged the legality of the transfer on the grounds that it lacked adequate reasoning and that she was not given a fair opportunity to contest the transfer. The Rajasthan High Court found that the transfer order was indeed void due to the lack of due process, reinforcing the importance of transparency and fairness in administrative decisions. This case is significant in the context of tax law, highlighting the rights of taxpayers and the responsibilities of tax authorities. It serves as a precedent for ensuring that proper procedures are followed in the transfer of cases and the im... |
| 1985 SLD 235, 1985 CLC 2796 | D-424 of 1983 , decided on 09.05.1984 | In the case of Messrs WASEEM TRADERS vs. GOVERNMENT OF PAKISTAN, the Sindh High Court addressed a dispute regarding the classification of imported goods under the Customs Act, 1969. The petitioners declared their goods as 'Iron Steel Scrap' but were found to be second-hand serviceable auto parts by the Assistant Collector of Customs. This classification led to a penalty and subsequent appeals, which were dismissed without adequate consideration of the goods' actual condition. The court ruled that the authorities did not properly analyze whether the goods constituted 'scrap' and ordered a re-evaluation. This case highlights the complexities of customs classification and the importance of thorough examination by customs authorities. It serves as a precedent for future cases involving the definition of 'scrap' in customs law, ensuring that relevant considerations are taken into account when classifying imported goods.... |
| 1981 SLD 1514, 1981 PLD 484 | Writ Petition No. 184 of 1981 , decided on 24.03.1981 | In the landmark case of Writ Petition No. 184 of 1981, adjudicated by the Lahore High Court on March 24, 1981, Justice Ghulam Mujaddid Mirza scrutinized the actions of the District Magistrate of Gujranwala. The petitioner, Syed Latif Hussain Shah, challenged an order under section 33-A(m) of the Police (Amendment) Act, 1956, which restricted private bus movements into Gujranwala City. The court found that the District Magistrate’s decision was arbitrary, as it failed to appropriately balance public safety and convenience, leading to undue inconvenience and increased costs for the petitioner. The petitioner was not given an opportunity to be heard, rendering the order discriminatory as it targeted only private buses while exempting government transport and long vehicles. The court highlighted important precedents, including 'Montgomery Flour & General Mills Ltd. v. Director' and 'Messrs East & West Steamship Co. v. Pakistan,' emphasizing that administrative discretion must be exercised ... |
| 1956 SLD 122, (1956) 29 ITR 942 | In the landmark case of P.V. Raghava Reddi v. Commissioner of Income Tax, adjudicated by the Income-tax Appellate Tribunal, Madras Bench, pivotal issues surrounding Sections 56 and 68 of the Income-tax Act, 1961 were elucidated. The crux of the dispute revolved around unauthorized cash credit entries in the assessee's accounts, allegedly representing undisclosed income from business profits. Raghava Reddi, representing his Hindu undivided family (HUF) engaged in the mica business, contested the addition of Rs. 6,500 to his assessable income by the Income-tax Officer (ITO), who posited that the sum originated from secret family profits rather than legitimate business earnings. The Tribunal, led by Subba Rao, C.J., meticulously analyzed the burden of proof, emphasizing that the onus lies with the assessee to substantiate the legitimacy of cash credits, especially when discrepancies such as similar entries in previous years raise red flags. Despite the assessee's attempts to attribute the... | |
| 2015 SLD 2979 = 2015 YLR 2322 | Cr. A. No. 153-B and Cr. R. No. 44-B of 2013 , decided on 29.01.2015 | In the landmark case Cr. A. No. 153-B and Cr. R. No. 44-B of 2013, adjudicated by the Peshawar High Court on January 29, 2015, Justice Yahya Afridi and Justice Muhammad Younis Thaheem delivered a pivotal judgment involving multiple charges under the Penal Code (XLV of 1860). The appellant, Asim Raza, faced severe accusations including Qatl-i-amd (murder), attempt to commit Qatl-i-amd, common intention, causing Shajjah-i-Mudihah liable to Arsh, and causing Badi'ah, under sections 302, 324, 34, 337-A(ii), and 337-F(ii) respectively. The prosecution presented compelling direct ocular evidence from three injured witnesses who attested to Raza's presence and active participation at the crime scene, utilizing a stick (kotak) in the assault. However, Raza's defense challenged the sufficiency of this evidence, arguing the absence of a common intention with co-accused individuals, whose actions were primarily firearm-related. The court meticulously analyzed the principles of common intention as... |
| 1998 SLD 1088, 1998 PTD 1711, (1998) 227 ITR 643 | Income-tax References Nos. 8 and 9 of 1988 , decided on 19.06.1996 | In the case of Commissioner of Wealth Tax vs. R. Sankar, the Kerala High Court addressed the valuation of immovable property under the Wealth Tax Act, 1957. The court found that the Appellate Tribunal had improperly restricted the valuation of the residential property to Rs. 1,75,000, inhibiting the Wealth Tax Officer's ability to assess the property according to law. The court underscored the necessity for the Wealth Tax Officer to have the autonomy to determine valuation based on Section 7(4) of the Wealth Tax Act and Rule 1-BB of the Wealth Tax Rules. This case serves as a significant precedent in wealth tax assessments, emphasizing the necessity for transparency and adherence to statutory guidelines, which can significantly impact taxpayers' financial obligations. The ruling reinforces the principle that wealth tax assessments must be conducted fairly and in accordance with established legal frameworks, ensuring that property valuations reflect true market values rather than arbitr... |
| 2018 SLD 2716, 2018 PCRLJ 33 | Murder Reference No.50 of 2010 | In the landmark decision delivered by the Lahore High Court on hearing Criminal Appeals Nos. 349, 473, 511, Criminal Revision No. 184, and Murder Reference No. 50 of 2010, the court meticulously evaluated the case referenced as 2018 SLD 2716 = 2018 PCRLJ 33. The appellants, Zaheer-ud-Din Babar, Dawood Baig, Sabir Hussain, and Irshad Ali, faced charges under the Pakistan Penal Code of 1860, specifically sections 34, 302(b), 324, and 452, as well as sections 410 and 417(2-A) of the Criminal Procedure Code (V of 1898). The case revolved around a brutal incident involving multiple shootings and assaults, leading to the deaths of Mazhar Hussain and Mst. Azra Bibi, and injuries to several others. The prosecution presented a robust case supported by ocular accounts from key witnesses, medical evidence, and forensic reports linking the appellants to the recovered weapons of offense. The defense, however, challenged the motive behind the incident, arguing the absence of a premeditated plan and... |
| 1986 SLD 813, 1986 SCMR 1275 | Civil Miscellaneous Petition No. 23-R of 1986 and , decided on 09.02.1986 | In the case concerning Dr. Ghulam Bheek and others vs. Settlement Commissioner and others, the Supreme Court of Pakistan addressed significant procedural issues regarding the abatement of appeals due to the death of a party. The appeal was dismissed as the appellant failed to bring the legal representatives of the deceased respondent on record, despite multiple reminders from the court. This case highlights the importance of adherence to procedural rules, particularly the Supreme Court Rules of 1980 and the Civil Procedure Code of 1908, which dictate the necessary steps to be taken following the death of a party in a legal proceeding. The ruling reinforces the need for timely action in legal matters to prevent dismissal for non-prosecution. This case serves as a critical reference for legal practitioners regarding the implications of failing to comply with procedural requirements in appeals, emphasizing the necessity of proper representation and communication in the legal process.... |
| 1988 SLD 2506, 1988 SCMR 1229 | In the case involving the Assistant Collector of Central Excise and Land Customs against The Sky Room Limited, the Supreme Court of Pakistan addressed the issue of a time-barred petition for special leave to appeal. The petition was dismissed due to a delay of 128 days that the petitioner could not sufficiently justify. The court reiterated the principle that government entities must adhere to the same standards as private litigants regarding the limitation period. The ruling underscores the importance of timely legal action and the need for thorough explanations when seeking condonation for delays. Key laws involved included the Limitation Act of 1908, specifically Section 5, and Article 185(3) of the Constitution of Pakistan, 1973. The decision highlights the court's commitment to upholding legal standards and ensuring that all parties, regardless of their status, are treated equally under the law.... | |
| 1974 SLD 543, (1974) 95 ITR 80 | C.W. No. 992 OF 1973 , decided on 16.01.1974 | In the case of Mrs. Kanwal Shamsher Singh v. Union of India, the Delhi High Court addressed the issue of 'seizure' under section 132 of the Income-tax Act, 1961, during a search operation conducted at the petitioner's residence. The court analyzed the actions taken by the authorized officer, who found keys to two lockers but did not take possession of their contents. The court emphasized that 'seizure' requires dispossession of the individual from whom the assets are taken, which did not occur in this instance. The petitioner argued that the failure to issue an order within ninety days post-seizure entitled her to the release of the assets. However, the court ruled that the actions taken were merely precautionary and did not constitute a legal seizure. The judgment highlights the legal interpretation of seizure and the importance of following statutory procedures in tax-related searches. This case serves as a significant reference for future cases involving search and seizure under the... |
| 1978 SLD 77, 1978 PLC 22 | 441/176 of 1974 , decided on 24.07.1977 | This case revolves around the appeal of Iqbaluddin Ahmad Siddiqui against his retirement under the Removal from Service (Special Provisions) Regulation, 1972. The primary contention was that his retirement was based on mala fide intentions from the President of Pakistan, allegedly influenced by political pressures from the Governor of Punjab and his family. The tribunal considered testimonies from multiple witnesses, including a political advocate and a journalist, who highlighted the strained relations between the appellant and the influential Khar family. Despite these assertions, the tribunal found insufficient evidence to substantiate claims of mala fide actions against the President. The ruling reaffirmed the importance of proving mala fides in cases of compulsory retirement, ultimately leading to the dismissal of the appeal. This case underscores the legal principles surrounding administrative actions and the burden of proof required to challenge governmental decisions in Pakista... |
| 1976 SLD 80 = 1976 PLC 857 | Writ Petition No. 908 of 1974 , decided on 18.05.1976 | This case revolves around the termination of employees from the Pakistan Broadcasting Corporation and the jurisdiction of Labour Courts in such matters. The Lahore High Court ruled that the Labour Courts do not have jurisdiction to entertain petitions regarding employees classified under essential services, as per the Pakistan Essential Services (Maintenance) Act, 1952. The court's decision highlighted the importance of a specified authority that governs the conditions of service for essential service employees. The ruling underscored the need for clarity in jurisdiction to avoid conflicts between different authorities. The decision provides crucial insights into the relationship between employment laws and the scope of authority in the context of essential services. Keywords such as 'Industrial Relations Ordinance', 'Essential Services Act', 'Labour Court jurisdiction', and 'Termination of service' are critical for understanding the implications of this case.... |
| 2010 SLD 1991, (2010) 320 ITR 190, (2010) 186 TAXMAN 390 | IT APPEAL (L) No. 3823 OF 2008 & OTHERS , decided on 15.10.2009 | The case revolves around the applicability of interest under sections 234A, 234B, and 234C of the Income Tax Act, 1961, concerning the tax obligations of an expatriate employee and his employer, a non-resident company. The employee received salary both from India and abroad but failed to disclose the foreign income in his tax return. The Assessing Officer added this undisclosed income and levied interest for non-payment of advance tax. The Bombay High Court found that since the employer had already paid the necessary tax and interest, the employee should not be subjected to further interest claims. This ruling is significant as it clarifies the responsibilities of employers in TDS compliance and protects employees from double taxation in similar scenarios.... |
| 2012 SLD 2564, 2012 YLR 2374 | Criminal Miscellaneous No. 7045-B of 2012 , decided on 08.06.2012 | In the case of WAQAR ALI alias BOADI vs THE STATE, the Lahore High Court addressed the issue of bail under the Criminal Procedure Code and the Penal Code concerning robbery and receiving stolen property. The petitioner sought bail after being implicated in a robbery where a motorcycle was snatched at gunpoint. The court meticulously analyzed the FIR, which, although filed against an unknown person, contained significant details identifying the accused. The court emphasized the importance of the FIR's timing and the recovery of the stolen item from the accused. The decision reinforced the legal standards for granting bail and the application of Sections 392 and 411 of the Penal Code, highlighting the judiciary's commitment to upholding the law in cases involving serious offenses like robbery.... |
| 1986 SLD 398 = 1986 SCMR 278 | Civil Petition No. 1032 of 1984 , decided on 05.11.1984 | This case revolves around the procedural aspects of amending pleadings under the Civil Procedure Code and the Constitution of Pakistan. The Supreme Court of Pakistan heard a civil petition challenging a decision from the Lahore High Court regarding the amendment of pleadings. The key issue was whether the language used by the High Court restricted the trial court's discretion to evaluate amendments based on merits. The Supreme Court clarified that the terms of consent must be respected and that the words in question did not negate the trial court's authority. This ruling reinforces the principle that procedural flexibility is crucial in the judicial process, ensuring that courts can address matters effectively without being constrained by overly rigid interpretations. The decision underscores the necessity of maintaining judicial discretion in civil proceedings, allowing for fair and just outcomes based on the specifics of each case. In the context of trending legal discussions, this c... |
| 2017 SLD 2113, 2017 YLR 424 | C.P. No. D-846 of 2014 , decided on 26.04.2016 | In the case before the Sindh High Court, the Petitioners, Abdul Haq and Zakir Hussain, contested the actions of the Respondents concerning the construction of a boundary wall that allegedly encroached upon their property in Khairpur. The Court evaluated the constitutional jurisdiction under Article 199 of the Constitution of Pakistan, which restricts its invocation in matters where adequate remedies exist under the law. The Petitioners claimed joint ownership of the disputed land but faced significant opposition from the Respondents, including government officials, who disputed their claims and pointed out procedural deficiencies in the Petitioners' arguments. The Court's ruling emphasized the necessity for proper legal channels to resolve ownership disputes, particularly when previous legal actions had been dismissed without a substantive hearing. This case underscores the critical importance of following due process in property disputes and highlights the limitations of constitutiona... |
| 2001 SLD 2579, 2001 CLC 1599 | First Civil Appeal No.7 of 1982 , decided on 06.04.2001 | In the case of Qurib Ali alias Muhammad Qabil vs. Dr. Shah Nawaz and others, the Sindh High Court dealt with the complexities surrounding Benami transactions, particularly in the context of government servants purchasing property. The case revolved around Qurib Ali, who was employed in government service and had purchased land in his brother's name due to restrictions on government employees buying property directly. The court examined the evidential requirements for establishing the Benami nature of a transaction, which included the source of consideration, possession of property, and the motive behind the transaction. The court ultimately ruled in favor of Qurib Ali, emphasizing that oral testimony and supporting documents were sufficient to prove his ownership. This case is significant in the realm of property law and Benami transactions, providing clarity on the evidential standards required in such cases.... |
| 1976 SLD 175, 1976 PLD 608 | N/A , decided on 25.03.1976 | This case revolves around the issue of contempt of court, wherein the Supreme Court of Pakistan dealt with a publication by the appellants that was deemed to have scandalized the judiciary. The article in question made allegations against certain lawyers related to judges, insinuating favoritism and undermining the integrity of the judicial system. The Court found that such remarks not only prejudged the ongoing proceedings but also created a negative public perception of the judiciary, thereby interfering with the administration of justice. The decision reinforced the importance of maintaining the dignity and authority of the courts, as well as the need for publications to refrain from making unfounded allegations that could damage public confidence in the legal system.... |
| 1959 SLD 234, (1959) 35 ITR 24 | WRIT PETITION No. 105 OF 1956 , decided on 15.07.1958 | This case revolves around the administrative powers of the Commissioner of Income-tax under section 33A of the Income-tax Act, 1961, concerning two assessment years, 1947-48 and 1948-49. The petitioner, Edara Venkaiah, a publisher, contested the assessment orders that included turnover from both the head office and branches, arguing for a consolidated assessment. The High Court examined whether the Commissioner exercised his powers correctly and upheld the administrative nature of the Commissioner's decisions, affirming that the Commissioner did not act arbitrarily or capriciously. The case highlights key aspects of income tax assessments and the revision process under the Income-tax Act. The decision is significant for understanding the scope of administrative powers in tax law, making it essential for practitioners and tax professionals to be aware of these provisions. Keywords such as 'Income-tax Act', 'administrative powers', and 'tax assessments' are crucial for SEO optimization.... |
| 1979 SLD 901, (1979) 117 ITR 662 | MISC. CIVIL CASE No. 143 OF 1976 , decided on 10.04.1978 | In the case of Addl. Commissioner of Income Tax v. Rampratap Shankarlal, the Madhya Pradesh High Court dealt with the implications of non-compliance with the Income-tax Act, specifically sections 139 and 271(1)(a). The central issue revolved around whether an assessee could face penalties under both sections for the same period of default. The court held that once a notice under section 139(2) is served, the requirement to file a return under section 139(1) is effectively nullified. The case highlights the importance of understanding the procedural aspects of tax compliance, particularly in the context of penalty assessments. The decision underscores the legal principle that an assessee should not be penalized multiple times for a single period of non-compliance, fostering a fairer tax enforcement environment. This ruling is significant for taxpayers and tax professionals alike, emphasizing the need for clarity in tax obligations and the consequences of failing to meet them. The outcom... |
| 1975 SLD 155, 1975 SCMR 131 | Criminal Petition for Special Leave to Appeal No. , decided on 09.12.1974 | In the landmark case of Suleman Khan and another vs. The State, the Supreme Court of Pakistan addressed the critical issue of anticipatory bail and the authority of the High Court to order custody without due process. The case revolved around the cancellation of bail granted to Suleman Khan and his brother Shabbir Khan by a Single Judge of the Lahore High Court. The High Court's order was premised on the claim that the petitioners should be taken into custody, despite no formal process being issued by the relevant Magistrate. The Supreme Court, upon hearing the arguments from the counsel for the petitioners and the State, found that no coercive action had been initiated against the petitioners. This ruling underscored the importance of legal procedure and the protection of individual rights under the law. The Court's decision to allow the appeal emphasized the judiciary's role in safeguarding the principles of justice and ensuring that no individual can be deprived of liberty without d... |
| 2004 SLD 1902, 2004 CLC 1211 | Civil Revision No. 1116 of 2003 , decided on 12.04.2004 | In the case of Mst. Gul Faroosha vs. Muhammad Rahim and others, the Peshawar High Court addressed critical issues regarding property ownership, Islamic law on gifts, and evidentiary standards in civil suits. The case centered around a dispute over a gift deed and dower deed allegedly executed over 30 years prior, with Mst. Gul Faroosha claiming ownership of land based on these documents. However, the court highlighted that the petitioner could not sufficiently prove the authenticity of the deeds, which were deemed suspicious and fabricated. The ruling underscored the importance of reliable evidence in property disputes and reaffirmed the principles of Islamic law regarding the completion of gifts. The court's decision serves as a vital reference for similar cases involving property ownership claims based on historical documents and the interpretation of Islamic legal principles regarding gifts.... |
| 1968 SLD 146, (1968) 68 ITR 486 | CIVIL APPEAL Nos. 581 TO 584 OF 1966 , decided on 22.11.1967 | In the landmark case of Dalhousie Investment Trust Co. Ltd. v. Commissioner of Income Tax, the Supreme Court of India addressed crucial issues regarding the taxation of income derived from the sale of shares. The case revolves around whether the profits from the sale of shares by Dalhousie Investment Trust were taxable as revenue receipts under the Income-tax Act, 1961. The Court examined the nature of the transactions, the intent behind the share purchases, and the circumstances surrounding their sale. The Tribunal and High Court had previously determined that the shares were sold with the primary motive of profit, rather than for investment purposes, which led to the conclusion that the income was taxable. This case emphasizes the importance of intent in determining the nature of financial transactions and has significant implications for investment firms regarding tax liabilities. Keywords such as 'Income Tax', 'Revenue Receipt', 'Taxable Income', and 'Investment Strategy' are essen... |
| 1969 SLD 157, 1969 SCMR 4 | Civil Petition for Special Leave to Appeal No. 65 , decided on 09.10.1968 | In the case of Civil Petition for Special Leave to Appeal No. 65 of 1968, the Supreme Court of Pakistan addressed the matter of compulsory retirement of a government servant, Mirajud Din, who contested the legality of his retirement order. The High Court previously dismissed his petition, citing his indiscipline for not complying with a transfer order. The Supreme Court upheld this decision, stressing that it generally refrains from intervening in discretionary orders of lower courts, especially when such decisions are grounded in sound judicial principles. This case highlights the significance of adherence to administrative orders within public service and the limitations of judicial intervention in matters of public discipline. It serves as a critical reference for future cases concerning government employee conduct and the exercise of judicial discretion. The decision reinforces the principle that compliance with transfer orders is essential for maintaining order and discipline with... |
| 2013 SLD 1877, 2013 PLC 844 | Civil Appeal No.35 of 2011 , decided on 10.12.2012 | In this landmark case heard by the Supreme Court of Azad Jammu and Kashmir, the issue revolved around the compulsory retirement of an employee serving as Naib Qasid in the Local Government and Rural Development Department. The court addressed significant legal principles regarding the rights of civil servants, specifically focusing on the required legal procedures for imposing major penalties such as compulsory retirement. The court underscored that such actions cannot be taken without due process, highlighting the necessity of issuing show-cause notices and conducting inquiries as mandated by the Azad Jammu and Kashmir Civil Servants (Efficiency and Discipline) Rules, 1977, and the Azad Jammu and Kashmir Civil Servants Removal from Service (Special Powers) Act, 2001. As a result, the court ruled in favor of the appellant, reinstating him in service and emphasizing the importance of protecting civil servants' rights against arbitrary actions. This case serves as a critical reference fo... |
| 2001 SLD 2242, 2001 PLC 635 | KAR 70 of 2000 , decided on 10.05.2001 | In the case of M/s. Al Hadi Textile (Pvt) Ltd. vs. Habibur Rehman, the Labour Appellate Tribunal of Sindh dealt with the complexities surrounding the employment relationship under the Industrial Relations Ordinance (XXIII of 1969). The respondent claimed employment as a helper, alleging wrongful termination without a proper appointment or termination order. Key issues included the burden of proof and the necessity for documentary evidence to establish the employment relationship. The Tribunal concluded that the respondent's oral assertions were insufficient to prove his claims, as he failed to present any independent evidence or documentation. The Tribunal's ruling underscored the importance of clear employment documentation and the legal obligations of both parties in employment disputes. This case serves as a critical reference for similar employment law cases, emphasizing the need for proper employment records and compliance with labor laws.... |
| 2021 SLD 49 | I.T.A. No. 265/IB/2021 , decided on 25.02.2021 | This case revolves around the procedural issues concerning the electronic filing of appeals under the Income Tax Ordinance, 2001. The Appellate Tribunal Inland Revenue examined the validity of S.R.O. 1315(I)/2020, which mandated electronic filing of appeals. It was determined that the rules imposed unreasonable restrictions that conflicted with the substantive rights of taxpayers as provided under the Ordinance. The Tribunal highlighted the necessity for fair trial and due process, as enshrined in Article 10A of the Constitution of Pakistan, emphasizing that all taxpayers must have the opportunity to be heard fairly. The decision underscores the need for reforms in the procedural regulations surrounding tax appeals to align with constitutional principles and ensure equitable access to justice for all taxpayers, regardless of their technical capabilities.... |
| 2011 SLD 1945, 2011 SCMR 1614 | Criminal Petition No. 443-L of 2011 , decided on 08.07.2011 | This case revolves around the pre-arrest bail application of Shahid Imran, who faced allegations of fraud and criminal intimidation in relation to a business investment. The Supreme Court scrutinized the legal definitions of 'entrustment' and 'investment', determining that the mere breach of a promise does not constitute criminal breach of trust. The court noted that the High Court's cancellation of bail lacked a proper basis, especially since there was no evidence of misuse of bail or any substantial proof of the alleged offences. The decision reinforces the principles governing bail and the necessity of credible evidence in criminal proceedings, ensuring fair treatment for the accused. This case highlights vital keywords such as 'pre-arrest bail', 'criminal breach of trust', 'investment versus entrustment', and 'Supreme Court of Pakistan', which are essential for legal practitioners and scholars in understanding the nuances of criminal law.... |
| 1985 SLD 205, 1985 SCMR 104 | Civil Petition No.l of 1977 , decided on 06.06.1984 | This case revolves around a civil petition concerning property rights and the validity of a gift and will executed by Nabi Bakhsh. The petitioners, FAZAL DIN and Muhammad Din, claimed ownership of a property based on an alleged gift made by their uncle, Nabi Bakhsh. The case progressed through various legal challenges after the death of Muhammad Din in 1967, leading to the Lahore High Court declaring the appeal abated due to the lack of legal representation for the deceased petitioner. The Supreme Court of Pakistan intervened to consider the legal implications of the abatement and the merits of the case. The crux of the matter lies in whether the interests of the petitioners were indeed indivisible and how the law regarding abatement applies in this context. The decision highlights the importance of procedural correctness in civil appeals and the need for a thorough examination of the facts and legal principles involved.... |
| 2006 SLD 2633, 2006 SCMR 1096 | Civil Petition No.3566-L of 2002 , decided on 19.02.2004 | In the case of Munir Hussain Shah vs. Secretary, Provincial Assembly, Punjab, the Supreme Court of Pakistan addressed the dismissal of a civil servant based on an inquiry that had concluded with recommendations for termination. The case revolved around the principles of consistency in administrative law and the legitimacy of the inquiry process under the Punjab Service Tribunals Act, 1974. The petitioner contended that similar cases had been remanded for further inquiry, yet his appeal was dismissed without such consideration. The Court clarified that each case's unique circumstances must be evaluated independently, and the principle of consistency applies only when facts are identical. Ultimately, the Court refused to intervene as no significant legal question was presented. This case emphasizes the importance of procedural fairness and the discretion of administrative authorities in disciplinary matters. Keywords: administrative law, service tribunal, inquiry process, procedural fair... |
| 2022 SLD 1838, 2022 PLJ 33 | Appeal Nos. 121(L)CS of 2015/963(R)CS of 2013 to 1 , decided on 13.12.2021 | The case revolves around the appeals filed by Hammad Hassan Mirza and others against the Ministry of Railways regarding their seniority positions. The Tribunal examined the legality of amendments made to the Service Tribunals Act, 1973, particularly focusing on the clubbing of civil and mining engineers into one cadre, which was challenged by the appellants. The decision emphasized the distinct nature of job roles and qualifications for different engineering posts and reiterated the principle that amendments to rules cannot operate retrospectively. The Tribunal ultimately ruled in favor of the appellants, restoring their rightful positions in the seniority list. This case highlights critical issues of administrative justice, the importance of clear legal frameworks in public service, and the protection of employees' rights against arbitrary changes in rules.... |
| 2009 SLD 3389, 2009 PCRLJ 689 | Criminal Miscellaneous Application No.229 of 2008 , decided on 12.11.2008 | In the case of Abdul Sattar versus The State, the Sindh High Court addressed a Criminal Miscellaneous Application concerning the alleged murder of the applicant's brother. The court, presided over by Justice Ali Sain Dino Metlo, examined the evidence presented. It was revealed that all witnesses testified that the deceased died from natural causes, with no indication of foul play or poisoning. The counsel for the applicant admitted the lack of evidence against any party, leading to the dismissal of the application. The ruling reinforced the principle that a case must be supported by credible evidence for prosecution. This case highlights the importance of thorough investigation and the role of legal representation in ensuring justice. Keywords such as 'criminal law', 'high court decision', and 'evidence in murder cases' are essential for SEO optimization in legal discussions.... |
| 1950 SLD 129 = (1950) 18 ITR 460 | The case of Tata Sons Ltd. v. Commissioner of Income Tax revolves around the interpretation of business expenditure under the Income-tax Act, 1961. The Bombay High Court examined the legitimacy of deductions claimed by Tata Sons Ltd. for bonuses paid to employees of a managed company. The Court ruled that these payments were made with the intent to increase profits, thus falling within the ambit of allowable business expenditures. This case underscores the importance of understanding commercial expediency when assessing tax deductions. It highlights the balance between statutory provisions and practical business operations, offering insights into how companies can navigate tax laws effectively. Key terms include business expenditure, tax deductions, Income-tax Act, commercial expediency, and allowable deductions. The ruling serves as a precedent for similar cases where the nexus between expenditures and profit generation is critical for tax purposes.... | |
| 1997 SLD 116, 1997 PTD 900 | I.T.Os. Nos. 457 and 458/LB of 1989-90 , decided on 02.05.1996 | This case revolves around the annulment of assessments made by the C.I.T.(A) for the assessment years 1981-82 and 1982-83. The crucial legal question was whether the Assessing Officer had the authority to reopen assessments without C.B.R. approval, as mandated by the Income Tax Ordinance, 1979. The Tribunal found that the Assessing Officer had disregarded C.B.R. Circulars that provided guidelines for such actions, particularly regarding Special National Fund Bonds intended to prevent the concealment of income. The Tribunal underscored the necessity for compliance with procedural formalities and the binding nature of C.B.R. instructions on tax officers. This landmark decision reinforces the legal framework governing income tax reassessments and highlights the protections available to taxpayers. The case illustrates the significance of procedural adherence in tax assessments and the role of C.B.R. in safeguarding taxpayer rights. Overall, it serves as a pivotal reference point for future... |
| 2012 SLD 3162 = (2012) 343 ITR 267 | IT APPEAL NO. 86 OF 2007 , decided on 20.09.2007 | In the case of Commissioner of Income Tax vs. ONGC, the Uttarakhand High Court addressed the taxation of payments made to a non-resident company for technical services. The core issue revolved around whether the services rendered were to be taxed under section 44D of the Income-tax Act or section 44BB. The court determined that the services were indeed technical in nature, thus reinforcing the applicability of section 44D. The case illustrates the complexities of taxation for foreign companies operating in India, particularly regarding the classification of services and the corresponding tax obligations. This ruling is significant for companies involved in providing technical services in India, as it clarifies the tax implications under the Income-tax Act. Keywords such as 'technical services taxation', 'Income-tax Act foreign companies', and 'ONGC tax case' are trending topics relevant to this case.... |
| 2020 SLD 1943, 2020 YLR 1421 | Criminal Bail Application No. 1229 of 2019 , decided on 25.09.2019 | In the case of 'Criminal Bail Application No. 1229 of 2019', the Sindh High Court addressed the bail application of Waliullah, Abdullah, and Shams-ul-Wahid, accused in a homicide case. The applicants were previously denied bail by the trial court, which led them to seek relief from the High Court. The case revolved around the shooting death of Haseeb Khan, where a compromise had been reached between the accused and the deceased's legal heirs. The court recognized the financial struggles of the applicants, who indicated their inability to deposit the required Diyat amount promptly. The judge emphasized that the further detention of the applicants would not serve justice, especially since the legal heirs had waived their right to Qisas and Diyat. The court's decision highlighted the principles of justice, mercy, and the importance of considering the socio-economic realities of the accused. The applicants have been granted bail with conditions to ensure compliance with the court's directi... |
| 2020 SLD 782, 2020 PCRLJ 533 | Criminal Appeals Nos. 63, 196 of 2015 and Criminal , decided on 30.10.2019 | In the case of Akhtar Muhammad alias Ghamai and Sardar Muhammad alias Agha Shereen vs. The State, the Balochistan High Court addressed serious issues surrounding the reliability of circumstantial evidence and the validity of judicial confessions. The court emphasized the legal principle that a conviction based on circumstantial evidence must be established beyond reasonable doubt, ensuring the chain of evidence does not leave room for the accused's innocence. The case highlighted the importance of corroborative evidence in judicial confessions, particularly in capital charges. The High Court ultimately acquitted the appellants, stating that the prosecution failed to provide compelling evidence to support their convictions, which is a crucial aspect of criminal justice. This case serves as a significant reference point for future cases involving circumstantial evidence and judicial confessions, stressing the necessity for robust and credible evidence to uphold a conviction in serious cr... |
| 2010 SLD 150 | ITA No. 756/LB/2009 (Tax year-2003), ITA No. 757/L , decided on 30.04.2010 | This case revolves around the interpretation of the term 'discovery' as used in the Income Tax Ordinance, specifically section 111(2). The Appellate Tribunal Inland Revenue in Lahore addressed the conflicting judgments regarding the timing and meaning of 'discovery' in the context of tax assessments. The case involved Pak Kuwait Textile Ltd. and the Taxation Officer Audit-04, LTU. The Tribunal emphasized that 'discovery' occurs when the taxpayer is formally confronted with evidence and fails to satisfactorily explain it. The Tribunal's decision highlighted the importance of due process in tax assessments, ensuring that taxpayers are given a fair chance to respond to inquiries about their income and assets. The final decision clarified that the additions to the taxpayer's income must reflect the tax year immediately preceding the financial year in which the discovery was made, thereby ruling against the Taxation Officer's earlier decision that included the additions in the wrong tax yea... |
| 1989 SLD 1641, 1989 SCMR 1375 | Criminal Petitions Nos.104-R and 229 of 1987 , decided on 16.04.1988 | This case revolves around the legal principles concerning the value of an approver's evidence and the necessity of independent corroboration in criminal convictions. The Supreme Court of Pakistan dealt with the appeals of Muhammad Shahzada and others against their convictions for murder. The court scrutinized the evidence provided by the approver and noted the lack of timely reporting by corroborating witnesses. The decision underscores the critical need for a thorough evaluation of all evidence presented in criminal cases, particularly when the conviction relies heavily on the testimony of a single witness. This case is significant in reinforcing the standards of evidence required in criminal proceedings, ensuring that justice is served through reliable and corroborated testimonies. Keywords include 'Supreme Court of Pakistan', 'murder conviction', 'approver's evidence', 'criminal justice', and 'evidence reappraisal'.... |
| 2015 SLD 810, 2015 PTD 1351 | G-447 of 2014 , decided on 18.09.2014 | In the Customs Appeal No. G-447 of 2014, the Customs Appellate Tribunal dealt with a significant case involving the confiscation of smuggled goods. The tribunal, presided over by Chairman Chaudhary Muhammad Tariq and Member Khalid Mahmood, examined the facts surrounding the seizure of foreign-origin goods transported from Quetta to Karachi. The decision focused on the legal implications of the Customs Act, 1969, and the Imports and Exports (Control) Act, 1950. The tribunal's ruling highlighted the importance of enforcing customs laws to prevent smuggling, which poses a threat to the national economy. The lawyers representing the appellants argued for the release of specific goods against a redemption fine, citing precedents where such relief was granted. However, the tribunal upheld the confiscation, asserting that the goods were listed as smuggled and could not be released. This case underscores the judicial system's role in regulating trade and maintaining legal integrity in customs ... |
| 2001 SLD 239, 2001 PTD 1736, (2000) 241 ITR 124, (2000) 82 TAX 234 | Income tax Reference No. 64 of 1996 , decided on 20.07.1999 | This case revolves around the application of penalties under the Indian Income Tax Act, specifically Section 271, concerning the concealment of income. The petitioner, the Commissioner of Income Tax, sought to impose penalties on Suresh Chandra Mittal for allegedly concealing income. However, the court established that the Revenue had not met its burden of proof to show that there was indeed concealment. The respondent had initially filed returns showing low income, but later submitted revised returns indicating higher income to avoid litigation. These revised returns were accepted by the Revenue, which played a crucial role in the court's decision. The ruling underscores the importance of the Revenue's obligation to prove concealment and the circumstances under which penalties can be justified. The court's decision is significant in tax law, reinforcing the principles of fair assessment and the need for clear evidence in cases involving penalties for alleged tax evasion.... |
| 2007 SLD 950, 2007 CLC 1031 | Civil Revision No.291 of 1996 , decided on 08.02.2007 | This case revolves around a civil revision petition filed by Ghulam Fatima and others against the Government of Pakistan concerning the redemption of mortgaged land. The Lahore High Court evaluated the applicability of the Limitation Act and the Civil Procedure Code, particularly focusing on the principles of res judicata and the necessity to include all claims in the initial suit. The Court determined that the petitioners' predecessors had previously lost a suit regarding the same land, and their current claim was barred as they had opted not to include certain aspects of their claim in the earlier proceedings. The Court concluded that the petitioners could not assert a right to redeem the land based on claims that had already been adjudicated, leading to the dismissal of their revision petition. This case underscores the importance of addressing all aspects of a claim in initial litigation to avoid subsequent dismissal based on procedural grounds.... |
| 1995 SLD 952 = 1995 CLC 322 | Writ Petition No. 10195 of 1994 , decided on 25.10.1994 | In the case of Writ Petition No. 10195 of 1994, the Lahore High Court addressed the jurisdiction of the appellate authority under the West Pakistan Urban Rent Restriction Ordinance regarding the framing of additional issues and recording of evidence. The petitioner, Akhtar Ali, sought to challenge the order of the Additional District Judge, who had framed an additional issue concerning damage to the rented premises. The court ruled that the appellate authority had the discretion to frame additional issues and record evidence, thus acting within its lawful jurisdiction. The ruling underscores the importance of ensuring that all relevant issues are addressed in eviction proceedings and that the rights of both landlords and tenants are protected within the framework of the law. The case highlights the balance of power between trial and appellate courts and the standards of evidence required in such disputes, serving as a significant precedent in tenancy law. Keywords: Rent Restriction Ord... |
| 1998 SLD 1271, 1998 PLC 217 | Writ Petition No. 122 of 1997 , decided on 24.09.1997 | This case involves a writ petition filed by a civil servant concerning proceedings initiated against him for misconduct and misappropriation. The petitioner argued that despite a favorable inquiry report, the formal notification regarding the outcome was not issued, leading to undue delay and potential prejudice against him. The court ruled in favor of the petitioner, asserting that while the rules did not specify a time frame for notifications, indefinite delays were unacceptable. The ruling emphasized the necessity of prompt action by government authorities to ensure justice and adherence to procedural fairness. This case highlights the legal principles surrounding the efficiency and discipline of civil servants, the importance of timely notifications, and the constitutional jurisdiction exercised by the High Court. Keywords such as 'Judicial Review', 'Civil Servants Rights', 'Constitutional Jurisdiction', and 'Efficiency and Discipline' are relevant in understanding the implications... |
| 1971 SLD 672 = (1971) 82 ITR 299 | MATTER No. 161 OF 1969 , decided on 04.12.1970 | In the case of Mahabir Prosad Poddar v. Income Tax Officer, the Calcutta High Court addressed the jurisdiction of the Income Tax Officer regarding the assessment of income escaping assessment under Section 148 of the Income-tax Act, 1961. The case revolves around the petitioner's status as an individual versus that of a Hindu Undivided Family (HUF). The court ruled that the ITO acted within his rights when assessing the petitioner as an HUF after he filed revised returns. This decision is significant for tax professionals and advocates as it clarifies the authority of tax officers in correcting the status of an assessee during assessment proceedings. The ruling also highlights the importance of accurate disclosures in tax filings and the consequences of attempting to misrepresent facts to evade tax liabilities. This case is relevant for discussions on tax law, income assessment, and the implications of misrepresentation in tax filings. Key terms include income tax assessment, HUF, juri... |
| 2015 SLD 2106, 2015 SCMR 1303 | Civil Review Petition No. 94 of 2014 in Civil Appe , decided on 19.06.2015 | In the landmark case of Dr. Raja Aamer Zaman vs. Omar Ayub Khan, the Supreme Court of Pakistan addressed pivotal questions surrounding electoral integrity under the Representation of the People Act, 1976. The case arose from a contentious election held in NA-19 (Haripur), where the petitioner was initially declared a returned candidate. However, a subsequent petition led to a ruling for a partial re-poll in seven out of 437 polling stations, which was contested by the petitioner. The Supreme Court, in a decisive ruling, clarified that any material non-compliance affecting the election's outcome necessitated declaring the election void in its entirety. This case underscores the importance of ensuring fair electoral processes and the judiciary's role in safeguarding democratic principles. Keywords: electoral integrity, Supreme Court ruling, Representation of the People Act, election disputes, Pakistan.... |
| 1982 SLD 832, (1982) 133 ITR 52 | WT REFERENCE Nos. 1 TO 3 AND 7 OF 1971 AND 28 OF 1 , decided on 24.09.1980 | This case revolves around the valuation of gold bullion for wealth tax assessment under the Wealth-tax Act, 1957. The primary legal question was whether the restrictions imposed by the Defence of India Rules, 1962, prevented the assessment of gold bullion at its market value. The Punjab and Haryana High Court clarified that while these rules impose certain restrictions, they do not outright prohibit the sale of gold bullion if done in accordance with the regulations. The decision reinforces the principle that market value should be used for tax assessments unless explicitly restricted by law. This ruling is significant for taxpayers and tax practitioners as it delineates the boundaries of asset valuation under wealth tax law. Legal professionals must be aware of the implications of such rulings on asset valuation, particularly in evolving regulatory environments. Keywords include wealth tax, gold bullion valuation, asset assessment, legal compliance, and tax regulations.... |
| 1987 SLD 1191, 1987 PLC 468 | 465/202 of 1985 , decided on 05.01.1986 | This case revolves around Abdul Rashid, who was dismissed from his position as a Junior Clerk due to negligence related to bail bonds. The Punjab Service Tribunal reviewed his case and altered the dismissal to a lesser punishment, emphasizing the need for understanding the challenges faced by civil servants. The ruling highlights the importance of providing opportunities for improvement rather than outright dismissal, especially when no malicious intent is found. This case serves as a significant precedent in administrative law, particularly regarding the treatment of civil servants and the standards for disciplinary action. Keywords: Punjab Service Tribunal, negligence, civil servants, administrative law, dismissal, disciplinary action, bail bonds, employee rights, legal precedent.... |
| 1990 SLD 1978, (1990) 184 ITR 47 | D-2741 of 2016 , decided on 01.01.1990 | In this pivotal case under the Income-tax Act, 1961, the court evaluated the prosecution of a firm for late filing of tax returns. The partners argued that the delay stemmed from the illness of their clerk, which hindered their ability to finalize accounts. Despite the prosecution's claims of willful negligence, the court found no mens rea or guilty intent, emphasizing the importance of intent in tax-related offenses. This case highlights essential legal principles regarding the interpretation of willful failure in tax compliance and the necessity for clear evidence of intent. The ruling reinforces the notion that penalties should serve as deterrents, not punitive measures without just cause. The court's decision to acquit reflects a broader understanding of the challenges faced by small firms in tax compliance and the legal protections available against unjust prosecutions.... |
| 1987 SLD 3047, (1987) 165 ITR 48 | D-2741 of 1987 , decided on 01.01.1987 | In the case at hand, the Patna High Court examined the application of the amended section 275 of the Income-tax Act, 1961, concerning the imposition of penalties for the assessment years 1965-66 and 1966-67. The key issue centered around whether the limitation period for imposing penalties should be calculated under the old or the new provisions post-amendment. The court determined that since procedural laws, including those related to limitation, do not confer substantive rights, the amended law applies. This ruling underscores the importance of understanding procedural changes and their implications on ongoing legal proceedings. The decision clarifies that penalties imposed within the newly established timeframe are valid, emphasizing the retroactive applicability of procedural amendments in taxation law. This case serves as a significant reference point for future cases involving the application of amended laws concerning penalties.... |
| 1989 SLD 2234, (1989) 176 ITR 204 | Writ Petition No. 1234 of 1988 , decided on 01.01.1989 | In this significant case from the Allahabad High Court, the petitioner, Kuldeep Singh, challenged the Tax Recovery Officer's (TRO) decision that he was intentionally avoiding payment of income-tax dues, which could lead to civil imprisonment. The court emphasized the importance of due process, noting that the petitioner had already filed an appeal under Rule 86 of the Income-tax Act. The ruling highlighted that the Tax Recovery Commissioner must address any application made under Rule 86(3) expeditiously, ensuring fairness in tax recovery proceedings. This case underscores the critical balance between tax collection efforts and the rights of individuals to seek redress through appeals, reinforcing the legal framework surrounding tax obligations and recovery processes.... |
| 1990 SLD 1629, (1990) 181 ITR 229 | In this pivotal case, the Allahabad High Court addressed the complex issue of capital employed in the context of tax deductions under Section 80J of the Income-tax Act, 1961. The court examined whether borrowed capital could be included in this calculation, a matter of significant consequence for businesses seeking tax benefits. The Tribunal's initial stance favored the inclusion of borrowed funds, but upon review, the High Court aligned with the Supreme Court's established precedent in Lohia Machines Ltd. v. Union of India. This decision underscores the importance of correctly interpreting tax laws to ensure compliance and proper financial reporting. The ruling has implications for various industries, particularly those reliant on borrowed capital for operational funding. It serves as a key reference for future cases concerning capital employed and tax deductions, emphasizing the need for clarity in tax legislation.... | |
| 1988 SLD 1051, 1988 PLC 400 | Appeal No. 771/255 of 1987 , decided on 05.04.1988 | In the landmark case of Muhammad Ashraf Mirza v. Government of the Punjab, the Service Tribunal, Punjab, addressed pivotal issues surrounding the validity and application of the Punjab Labour Department Service Rules, 1987. The appellant, Muhammad Ashraf Mirza, challenged his non-promotion based on the transition from the West Pakistan Labour Welfare Subordinate Service Rules, 1969 to the newly promulgated Punjab Labour Department Service Rules, 1987. Central to the case were arguments related to the retrospective application of the new rules, potential violations of constitutional provisions under Articles 240 and 241 of the Constitution of Pakistan (1973), and the jurisdictional authority of the Service Tribunal itself. The Tribunal meticulously examined the legislative framework, focusing on the Punjab Civil Servants Act (VIII of 1974) and the General Clauses Act (X of 1897), to determine the legality of the rule changes. The appellant asserted that the absence of a repeal provisio... |
| 2024 SLD 3422 | STA NO. 211/LB/15 , decided on 13.02.2024 | This case revolves around the Sales Tax Act of 1990, specifically section 21(3), where M/s. Leo Scientific Store contested a decision made by the Commissioner Inland Revenue. The Appellate Tribunal reviewed the evidence and arguments presented by both the appellant and the respondent. The Tribunal's ruling provided clarity on the interpretation of the legal provisions under the Sales Tax Act. This case highlights the ongoing challenges faced by businesses in complying with tax regulations and the significance of understanding legal obligations in the context of sales tax. The decision is poised to influence future cases involving tax disputes and compliance issues, making it a significant point of reference for legal practitioners and businesses alike.... |
| 1998 SLD 1232, 1998 PLD 98 | Criminal Miscellaneous Quashment No. 11, 12, 13 an , decided on 20.02.1998 | The Peshawar High Court dealt with a case involving Sona Khan and others against the State, where the petitioners sought quashment of criminal proceedings that had been ongoing for 18 years. The case under various sections of the Penal Code was marked by significant delays, with only a few witnesses examined over the years, despite the presence of 63 listed witnesses. The court noted the unfortunate outcomes for several accused, including deaths and retirements during this lengthy process. Ultimately, the court ruled that the delay constituted sufficient punishment and quashed the proceedings, emphasizing the need for justice and expediency in legal matters. This decision highlights the critical issues of judicial delays and the rights of the accused in the face of prolonged legal battles.... |
| 2016 SLD 3443, 2016 CLD 2134 | D-2741 of 2016 , decided on 01.12.2016 | In the case between Jaguar Private Limited and Muslim Commercial Bank Limited, the Supreme Court addressed critical issues surrounding the execution of financial decrees and the conditions for contesting auction sales. The court's ruling highlighted the necessity for appellants to comply with procedural mandates, specifically the requirement to deposit 20% of the auction amount when filing objections. This case serves as a significant precedent in financial recovery processes and emphasizes the binding nature of Supreme Court decisions on lower courts. Legal practitioners and stakeholders in financial institutions must be aware of these requirements to navigate future cases effectively and avoid similar pitfalls. The ruling also reinforces the notion that ex post facto objections in legal proceedings are typically not entertained, further solidifying the importance of timely and appropriate legal actions in financial disputes.... |
| 2014 SLD 327 = 2014 PLC 1267 | Writ Petition No. 17526 of 1998 , decided on 02.06.2014 | In the case of S.J. Industries vs. Privatization Commission, the Islamabad High Court dealt with a constitutional petition regarding the privatization of an industry and the associated Golden Hand Shake scheme for workers. The petitioner, S.J. Industries, argued that the Privatization Commission's request for information regarding alleged irregularities in payment was illegal and without jurisdiction, claiming that the payments were made under an agreement with the Collective Bargaining Agent. However, the court found that the mere issuance of a notice did not infringe the petitioner's rights, and that the workers had the right to raise grievances. The decision underscored the importance of compliance with the law and the obligations under the sale agreement, ultimately leading to the dismissal of the petition. This case highlights the complexities surrounding privatization and labor rights, providing critical insights into legal obligations and the rights of workers in privatized ente... |
| 2003 SLD 724, 2003 SCMR 1766 | Civil Appeal No. 1470 of 1998 , decided on 25.09.2002 | In the case of Pakistan Railways vs. Muhammad Ashraf and others, the Supreme Court of Pakistan addressed the issue of big city allowance as outlined in the Pakistan Railways Ways and Works Manual, 1959. The court focused on whether the civil servants were entitled to this allowance based on their headquarter's location. The Lahore High Court had previously ruled that the civil servants were entitled to the allowance, as their headquarter was within city limits. The Supreme Court found no substantial question of law that required interference with the High Court's decision, leading to the dismissal of the appeal. This case emphasizes the importance of proper jurisdiction and adherence to established policies regarding employee allowances in public service.... |
| 1992 SLD 2166, 1992 PLJ 44 | Civil Appeal No. 396 of 1988 , decided on 25.11.1991 | This case revolves around the wrongful dismissal of Abdul Shakurul Salam, who was sent on deputation to a private firm by the Government of Punjab. The Supreme Court of Pakistan ruled that the Government did not have sufficient grounds to recall the appellant from his deputation before the agreed period had ended. The court emphasized that the recall should not be arbitrary and must consider the interests of all parties involved. The decision highlighted the importance of adhering to the terms of deputation and the necessity for the Government to act responsibly in such matters. The case sets a precedent for future disputes regarding governmental authority and employee rights during deputation. Keywords such as 'Punjab Civil Servants Act', 'Supreme Court', 'wrongful dismissal', and 'government policy' are crucial for understanding the implications of this ruling.... |
| 1974 SLD 297, 1974 PLD 224 | Criminal Appeal No. K-6 of 1974 , decided on 14.03.1974 | This landmark case addresses the critical issue of bail in the context of inordinate delays in the judicial process. The Supreme Court of Pakistan highlighted the necessity of timely trials and the adverse effects of prolonged legal proceedings on the rights of the accused. The case involved fourteen appellants who faced significant delays from their arrest in 1968 until the Supreme Court's decision in 1974. The Court found that the majority of adjournments were not due to the fault of the defense, therefore highlighting systemic issues within the prosecution and the courts. This case serves as a crucial precedent in emphasizing the importance of expediting trials and ensuring that the legal rights of individuals are upheld effectively. Keywords: bail, inordinate delay, judicial process, Supreme Court of Pakistan, rights of the accused, legal proceedings.... |
| 2008 SLD 539 = 2008 PLD 329 | I.C.A. No.296 of 2004 in Writ Petition No.17565 of , decided on 20.02.2008 | In the case of I.C.A. No.296 of 2004, the Lahore High Court addressed the procedural nuances regarding representations made to the President of Pakistan under the Federal Tax Ombudsman Ordinance, 2000. The core issue was whether the President was obligated to provide a personal hearing before deciding on representations against the Ombudsman's decisions. The court concluded that the President's decision could stand as long as the parties had been given notice and an opportunity to respond. This case highlights the balance between procedural fairness and the practicalities of administrative law, emphasizing that written submissions can suffice in lieu of oral hearings. The decision reinforces the importance of adherence to natural justice principles while allowing for flexibility in administrative procedures. This ruling is significant for tax law practitioners and advocates involved in tax-related disputes, as it clarifies the standards for fair hearing requirements in administrative a... |
| 1989 SLD 2411, 1989 PLC 790 | KAR-238 of 1988 , decided on 15.12.1988 | This case revolves around the classification of a 'Trainee Waiter' as a workman under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968. The appellant, Muhammad Mukhtar Khan, argued that after serving for over 8 months, he had acquired the status of a permanent workman, despite being initially appointed as a trainee. The Tribunal examined the definitions of 'workman' and the legal implications of the terms 'hire' and 'reward.' The decision underscored that a trainee who performs work for remuneration cannot be excluded from the definition of a workman, thereby securing rights under the law. The case is significant in labor law, particularly regarding the rights of trainees and the obligations of employers to adhere to statutory employment definitions. It emphasizes the need for fair treatment of all workers, regardless of their employment status, and showcases the legal framework protecting labor rights in Pakistan.... |
| 1982 SLD 761, (1982) 133 ITR 382 | IT REFERENCE No. 69 OF 1976 , decided on 30.09.1980 | The case revolves around the interpretation of the Income Tax Act, specifically concerning the development rebate on machinery costs. The assessee, Arun Spinning Mills, claimed a rebate on Rs. 9,89,017, the actual cost incurred for purchasing machinery. The Income Tax Officer allowed a lesser amount of Rs. 7,25,329 due to currency devaluation considerations. The Tribunal ruled in favor of the assessee, leading to a reference to the Punjab and Haryana High Court. The court upheld the Tribunal's decision, stating that the increase in cost due to devaluation should be accounted for in determining the actual cost for rebate purposes. This case highlights key aspects of tax law, including the definitions of 'actual cost' and the implications of currency fluctuations on tax deductions. The ruling serves as a precedent for similar cases where currency exchange impacts asset valuation, reinforcing the taxpayer's rights to claim rebates based on actual expenses incurred. The decision is signifi... |
| 1981 SLD 1439, 1981 PLD 26 | Criminal Miscellaneous-No. 1766/B of 1980 , decided on 09.08.1980 | In the case of Sheikh Muhammad Rashid vs. The State, the Lahore High Court addressed the issue of pre-arrest bail under the Criminal Procedure Code. The petitioner, Sheikh Muhammad Rashid, sought bail on the grounds of medical necessity, citing chronic health issues including asthma and heart ailments. The Court considered the implications of the Holders of Representative Offices (Punishment for Misconduct) Order, which had been invoked against the petitioner. The decision emphasized the High Court's jurisdiction to hear bail applications even after the formation of a Special Court, asserting that the right to liberty is a fundamental right guaranteed under the Constitution. The judgment reiterated the principle that no citizen should be left without legal recourse in the face of potential arbitrary detention. The Court's ruling reflects a commitment to uphold civil liberties and the rule of law, ensuring that the health and rights of individuals are safeguarded within the judicial pro... |
| 2024 SLD 4776, 2024 PLJ 22 | Service Appeal No. 1395 of 2019 , decided on 07.03.2023 | This case involves the appeal of Muhammad Arshad Khan against the decision of the Khyber Pakhtunkhwa Education Department regarding his promotion to Secondary School Teacher (SST) BPS-16. The case highlights the application of the Khyber Pakhtunkhwa Service Tribunal Act, 1974, particularly Section 4, which addresses issues of promotion entitlement. The appellant was initially deferred from promotion due to alleged deficiencies in documentation, specifically the service book. However, upon investigation, he was exonerated, and the Tribunal found that his deferment was unjust. It ruled in favor of the appellant, emphasizing that deferment should not be treated as a punishment, but rather as a temporary measure pending resolution of deficiencies. The Tribunal ordered the promotion to take effect from the original date of entitlement, reinforcing the principle that civil servants have the right to be considered for promotion based on merit and without arbitrary delays. This decision reinfo... |