Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2023 SLD 1127 = 2023 MLD 585 | Criminal Appeal No. 215 and Criminal Revision No. , decided on 17.02.2021 | In the case of Hasnat Ahmed vs. The State, the Lahore High Court examined the appeal against conviction for murder under sections 302(b) and 34 of the Penal Code. The court found that the prosecution failed to prove the case beyond a reasonable doubt, primarily due to the unreliable testimonies of witnesses who could not convincingly establish their presence at the crime scene. The inconsistencies in witness accounts, lack of physical evidence, and the absence of a clear motive for the alleged crime led to the conclusion that the prosecution's case was not substantiated. The court allowed the appeal, emphasizing the principle that the benefit of doubt must be given to the accused in criminal cases.... |
| 1997 SLD 754, 1997 SCMR 1169 | Civil Petition for Leave to Appeal No.42-Q of 1995 , decided on 26.06.1995 | This case involves the Supreme Court of Pakistan's decision regarding a civil petition for leave to appeal against an ejectment order. The case centers around the interpretation of the West Pakistan Urban Rent Restriction Ordinance, particularly Section 13, which deals with the bona fide personal requirement of landlords for their property. The court concluded that the landlord's failure to appear as a witness was detrimental to his claim, aligning with established legal precedents. The ruling emphasizes the importance of personal testimony in landlord-tenant disputes, particularly when claiming personal need for the property. Keywords such as 'bona fide requirement', 'ejectment', 'landlord-tenant law', and 'Supreme Court of Pakistan' are critical for SEO optimization in legal discussions surrounding similar cases.... |
| 1991 SLD 1944 = (1991) 191 ITR 471 | In this significant case, the Allahabad High Court examined the taxation of cash subsidies under the Income-tax Act, 1961. The court reaffirmed that subsidies should be taxed in the year they are received, aligning with prior practices. The decision emphasized the importance of consistency in tax treatment and the absence of requests for changes from the assessee or the Income-tax Officer. This ruling is pivotal for taxpayers and tax professionals, as it clarifies the treatment of cash subsidies, ensuring that similar cases are handled consistently in the future. The case serves as a critical reference for those navigating the complexities of income tax law and the proper reporting of subsidies. Keywords such as 'taxation of subsidies,' 'income tax law,' and 'Income-tax Act, 1961' are essential for understanding the implications of this ruling.... | |
| 1989 SLD 2299, (1989) 176 ITR 500 | In this landmark case adjudicated by the Bombay High Court, the key issue revolved around the interpretation of excessive remuneration under the Income-tax Act, 1961. Specifically, the court addressed whether cash payments made by a company to its employees, including house rent allowance, ex gratia payments, motor car allowance, and insurance premiums, qualify as perquisites under section 40(c). The court upheld the Tribunal's ruling, which clarified that these payments should not be classified as perquisites, setting a significant precedent for future tax assessments. Furthermore, the court emphasized that emoluments like bonuses and commissions must be recognized as part of salary, reflecting a broader understanding of remuneration in the commercial sector. This decision is pivotal for companies navigating tax liabilities related to employee compensation, ensuring clarity and fairness in the assessment process. The ruling not only benefits companies but also protects employee rights... | |
| 1989 SLD 2235, 1989 PLC 495 | Writ Petition No. 4719 of 1987 , decided on 12.12.1988 | This case involves a legal dispute regarding the dismissal of Anwar Shah, a Watchman employed by Pakistan Railways. The Lahore High Court examined the applicability of the Industrial Relations Ordinance, 1969, and the Pakistan Railways Police Act, 1977, in the context of Shah's dismissal. The court found that the proper notification regarding the transfer of services from the Railway Watch and Ward to the Pakistan Railways Police had not been issued, thereby allowing Shah to seek redress under the grievance procedure. The decision highlighted the procedural inadequacies in the dismissal process and underscored the importance of proper legal notifications in employment law. The ruling emphasized the need for adherence to legal protocols when transferring employees between departments, establishing a precedent for similar cases in the future.... |
| 1988 SLD 1467, (1988) 169 ITR 385 | This case concerns the appealability of the Income-tax Officer's refusal to continue the registration of a firm under section 184(7) of the Income-tax Act, 1961. The Patna High Court affirmed the decision of the Tribunal, which had held that such an order is appealable. The ruling aligns with earlier cases that establish the principle that refusals related to firm registrations can be challenged in higher courts. The court's decision underscores the significance of the right to appeal in ensuring equitable treatment of taxpayers, which is a critical aspect of tax law. The case highlights the legal framework surrounding the registration of firms and the appeal process available to assessees, reinforcing the notion that administrative decisions must be subject to oversight. This case is particularly relevant for legal practitioners and firms navigating the complexities of tax law and appeals, providing essential insights into the rights of assessees in the face of administrative decision... | |
| 2005 SLD 1184 = 2005 SCMR 635 | Criminal Petition No.346 of 2004 , decided on 16.12.2004 | In the landmark case of Syed Maqbool Muhammad vs. The State, the Supreme Court of Pakistan deliberated on the refusal of bail requested by the petitioner in a high-stakes murder case. Heard on December 16, 2004, and cited as 2005 SLD 1184 = 2005 SCMR 635, the case revolved around the tragic murder of Fateh Muhammad Jakhrani, who succumbed to firearm injuries. The petitioner, Syed Maqbool Muhammad, was charged under Section 497 of the Criminal Procedure Code and Sections 302/324 of the Penal Code for the alleged murder by causing firearm injuries. The incident unfolded on May 10, 2004, at Police Station Baldia, Hyderabad, where the complainant, Qazi Talmeez alias Taani, accused the petitioner of opening fire during a confrontation in a bungalow, leading to the death of Fateh Muhammad Jakhrani. Despite the petitioner lodging a counter-F.I.R., it was later deemed false and canceled following police investigation. The prosecution's case was fortified by post-mortem reports and the testimo... |
| 2017 SLD 2334, 2017 MLD 854 | C.R. No. 145-D of 2015 , decided on 29.02.2016 | In the landmark case C.R. No. 145-D of 2015, adjudicated by the Peshawar High Court on February 29, 2016, the petitioner Muhammad Nawaz challenged an order dated April 25, 2015, issued by the Additional District Judge of Paharpur, D.I.Khan. Represented by advocate Haji Salim Nawaz Awan, Muhammad Nawaz contested the dismissal of his appeal against the decree passed by Civil Judge-I, Paharpur, D.I.Khan. The crux of the dispute centered on the execution of a decree concerning joint property under the Civil Procedure Code (V of 1908), specifically Section 47. Nawaz argued that as the decree holder was not the sole owner, executing the decree without a proper partition violated his rights to actual possession. He further contended that without partition, he could not lawfully hold the field in question. However, the court, presided over by Justice Muhammad Ghazanfer Khan, refuted these claims by establishing that Muhammad Ramzan, the respondent, was not a co-owner but had been found to be a... |
| 2017 SLD 1210, 2017 PLJ 477 | Crl.A. No. 16 of 2010 and Crl. Rev. No. 29 of 2010 | In the landmark case of Crl.A. No. 16 of 2010 and Crl. Rev. No. 29 of 2010, heard on November 2, 2016, the Lahore High Court delivered a decisive judgment affirming the conviction of Muhammad Ashraf under the Pakistan Penal Code for the heinous crimes of intentional murder and causing grievous injuries. The appellant was found guilty of murdering Shahid Pervaiz and inflicting injuries on Babar Masih alias Kalu using a firearm. The prosecution meticulously presented compelling evidence, including eyewitness testimonies and medical reports, which collectively established the appellant's culpability beyond a reasonable doubt. Despite the appellant's defense, which highlighted procedural delays in submitting the crime weapon to the forensic laboratory and questioned the credibility of the witnesses, the court remained unswayed, emphasizing the robustness of the prosecution's case. The judgment also delved into significant legal doctrines, notably dismissing the applicability of the 'Falsus... |
| 2010 SLD 392, 2010 CLC 346 | S-295 of 2009 , decided on 06.11.2009 | In the Sindh High Court's Constitutional Petition No. S-295 of 2009, dated November 6, 2009, Judge Shahid Anwar Bajwa presided over the case involving petitioner Mubashir Hussain Shah and respondents including the 1st Additional District and Sessions Judge, Karachi East. The core issue revolved around the non-compliance of rent deposit orders under the Sindh Rented Premises Ordinance (XVII of 1979), specifically sections 16(1) and 16(2). The tenant was directed to deposit arrears of rent from January to May 2007 within 30 days and future rent by the 10th of each month. The tenant deposited arrears on May 27, 2008, beyond the stipulated time without providing a plausible reason, leading to the defense being struck off and the Rent Controller's application being accepted. The petitioner appealed the trial court's decision but failed to present sufficient grounds, such as the claim of being unavailable for forty days due to religious travel, which did not adequately justify the delay. The... |
| 1983 SLD 1539 = 1983 PLC 454 | KAR-395 of 1982 | In the landmark case KAR-395 of 1982, adjudicated by the Labour Appellate Tribunal in Sindh, the central issue revolved around the classification of an employee under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, VI of 1968. The appellant, Messrs United International Ltd., challenged the decision of the Labour Court that had favored the respondent, Muhammad Serajuddin, by reinstating him to his supervisory position along with full back benefits. The core of the dispute lay in whether Serajuddin, who held the title of supervisor, qualified as a 'workman' under Section 2(i) of the aforementioned ordinance. Serajuddin's employment trajectory within the company saw him progressing from a loom cleaner to the position of supervisor. His termination was communicated through a letter dated January 29, 1981, which cited organizational reorganization as the reason for the redundancy of his supervisory role. Serajuddin contested this termination by filing a ... |
| 1981 SLD 1748, (1981) 130 ITR 23 | CIVIL APPEAL No. 1520 OF 1981 , decided on 29.04.1981 | In the landmark case of J.K. Synthetics Ltd. v. Commissioner of Income Tax, the Supreme Court of India addressed the classification of Nylon-6 as a 'petrochemical' under the Income-tax Act, 1961. The case stemmed from a dispute over the eligibility of the company for development rebates and deductions under sections 33 and 80-I of the Act for the assessment year 1968-69. The Tribunal had previously ruled in favor of the company, affirming that Nylon-6 qualifies as a petrochemical and thus entitled to tax benefits. However, the Additional Commissioner rejected this claim, prompting the company to appeal. The Supreme Court highlighted the distinction between factual and legal questions, concluding that the issue at hand was factual. This decision is significant for tax law and the interpretation of the Income-tax Act, affirming the Tribunal's role in determining factual questions related to tax benefits. Legal practitioners and businesses involved in manufacturing and tax compliance will... |
| 2010 SLD 2409, 2010 CLC 1557 | , decided on 26.10.2009 | This case involves the eviction of a tenant, Khurram Shuja, from Fazal House on Multan Road, Okara. The eviction was sought by the landlord on grounds of default in rent payment and personal need. The Rent Controller and the Additional District Judge, Okara, both ruled in favor of the landlord, ordering the tenant's eviction. The tenant appealed to the Lahore High Court, arguing that the rent deeds were forged and that he had not defaulted on rent payments. He also contested the personal need claim, stating that the landlord had other residences. The High Court dismissed the appeal, finding that the lower courts had correctly appraised the evidence and that there was no jurisdictional error. The decision emphasized the importance of complying with rent deposit orders under the West Pakistan Urban Rent Restriction Ordinance, 1959. The court's decision underscores the principle that concurrent findings by lower courts are not easily overturned unless there is a clear jurisdictional error... |
| 1986 SLD 1277 = (1986) 157 ITR 266 | IT REFERENCE NOS. 97 AND 106 OF 1977 | This case revolves around the assessment of income from an association of persons (AOP) under the Income-tax Act, 1961. The case involved Kailash Lamba, a member of an AOP that operated a guest house. The primary issue was whether the share income of a member could be taxed without the AOP itself being assessed. The Delhi High Court ruled that individual members of an AOP could be directly assessed on their share of income, affirming that the income of an AOP is subject to tax and is also considered the income of its members. This decision is significant as it clarifies the tax responsibilities of AOPs and their members, ensuring that individual tax assessments can proceed independently of the association's tax status. The case cites previous judgments to differentiate its findings and solidify its legal stance.... |
| 1991 SLD 1745, 1991 CLC 712 | Civil Revision Application No. 212 of 1989 , decided on 12.08.1990 | The case of Pakistan National Shipping Corporation vs. National Insurance Corporation revolves around the interpretation of limitation periods under the Carriage of Goods by Sea Act and the Limitation Act. The Sindh High Court addressed the critical issues of when the limitation period begins to run in cases of loss or injury to goods. The court clarified that the limitation period for filing a suit for compensation is one year from the occurrence of the loss or injury, which is not necessarily the date the goods were discharged. The applicants contended that the suit was barred by limitation since the goods were discharged on January 15, 1980. However, the court found that a survey was conducted on January 24, 1980, which determined the extent of the loss, thus starting the limitation clock. The court also recognized the applicability of mutual consent in extending the limitation period, stating that an acknowledgment of liability or a fresh agreement could effectively reset the limit... |
| 2008 SLD 44 = 2008 PTD 1751 = (2008) 98 TAX 93 | I.T.As. Nos. 1200 and 1201/KB of 2007 , decided on 30.04.2004 | This case revolves around the tax refund claim made by a franchisee of Pakistan Mobile Communication Ltd. (PMCL), who faced rejection from the Taxation Officer on the grounds that the tax was deducted under section 233 of the Income Tax Ordinance, 2001. The taxpayer contended that his status as a franchisee should not categorize him as a commission agent, thus warranting a refund of excess tax paid. The Appellate Tribunal found merit in the taxpayer's argument, stating that the definition of a franchisee aligns closely with that of an agent. The Tribunal ordered a detailed re-examination of the taxpayer's return to ensure compliance with the relevant sections of the Income Tax Ordinance, particularly focusing on the completeness and correctness of the submitted return. This case highlights the complexities of tax classifications and the importance of accurate interpretations of legal definitions in tax law.... |
| 1984 SLD 1303, 1984 PLC 638 | KAR-572 of 1983 , decided on 12.03.1984 | This case revolves around the appeal made by an Assistant Fitter who was dismissed from his job without a show cause notice after demanding overtime pay. The Labour Court initially dismissed his grievance application as not maintainable. The appeal highlighted procedural issues during the cross-examination process, where the representative's objectionable behavior led to a miscarriage of justice. The Appellate Tribunal stressed the necessity of allowing the Manager of the respondent establishment to be cross-examined to ensure a fair hearing. The ruling underscores the significance of cross-examination as a legal tool for uncovering the truth, reinforcing the rights of workers under the Industrial Relations Ordinance. The decision aims to rectify procedural errors and uphold justice for the appellant, allowing him a chance to present his case adequately.... |
| 2002 SLD 2791, (2002) 257 ITR 597 | This case revolves around a dispute concerning the assessment of income under the Income-tax Act, 1961, specifically Section 143. Mercury Metals P. Ltd. faced an assessment where the Assessing Officer added Rs. 2,27,832 to their declared income on the basis of unrecorded sales of scrap. The Commissioner (Appeals) found merit in the appellant's claims and deleted the addition. However, the Tribunal partially overturned this decision, sustaining an addition of Rs. 1,50,000, stating that the Commissioner had merely applied common sense in their decision-making process. The High Court found that the Tribunal erred in its jurisdiction by not adequately considering the reasoning provided by the Commissioner (Appeals), leading to a directive for the Tribunal to re-evaluate the case. This case highlights the importance of thorough examination and consideration of all evidence and reasoning in tax assessments, emphasizing the need for fairness and accuracy in the legal process.... | |
| 2009 SLD 1239, 2009 PLD 707 | Criminal Petition No.4-P of 2008 , decided on 23.04.2009 | In the case of Zar Muhammad vs. Mian Jafar Shah, the Supreme Court of Pakistan evaluated a petition under Article 185(3) concerning the grant of bail by the Peshawar High Court. The case revolved around serious allegations including murder and attempted murder, with the respondent's medical condition being pivotal to the High Court's decision. The Supreme Court found that the High Court's rationale for granting bail was grounded in substantial medical evidence, indicating that the respondent required treatment for a serious heart condition. The petitioner argued that there was sufficient evidence to deny bail; however, the Supreme Court upheld the High Court's decision, emphasizing that the gravity of the respondent's health issues justified the bail under the Criminal Procedure Code. This case highlights the intersection of criminal law and healthcare considerations within the judicial process, showcasing the Court's commitment to ensuring that justice is served while also considering... |
| 1998 SLD 1313, 1998 SCMR 488 | Civil Petition No.573 of 1995 , decided on 26.03.1996 | In the case of Civil Petition No.573 of 1995, the Supreme Court of Pakistan addressed a dispute regarding pre-emption rights over agricultural land. The petitioner, Muhammad Sharif, claimed pre-emption based on his status as a tenant of the land in question. However, the Court found that he failed to provide necessary evidence to support his claim, specifically the Khasra Girdawari documents that would have established his tenancy at critical times. The Court emphasized the importance of demonstrating a superior right of pre-emption at the time of the sale, during the filing of the suit, and at the decree stage. As a result, the petitioner's claims were rejected, and the decisions of the lower courts were upheld. This case reinforces the legal principles surrounding pre-emption in Pakistan, highlighting the necessity for petitioners to produce credible evidence to substantiate their claims. Keywords: pre-emption rights, agricultural land, tenancy, Supreme Court of Pakistan, legal princ... |
| 1983 SLD 2043, 1983 PLC 1301 | 322/1811 of 1982 , decided on 01.06.1983 | The case of Fazal Karim Chaudhari vs. Secretary to Government of Punjab revolves around a dispute regarding seniority within the Livestock and Dairy Development Department. The appellant, who had served in various capacities since 1955, contested the seniority list that placed him at Serial No. 6, arguing he should be at Serial No. 2 based on his service history. The tribunal examined the appellant's service records, noting that his positions were often temporary and that he had voluntarily transferred to different departments, which affected his claim to seniority. The decision highlighted the importance of maintaining a clear and consistent career path for seniority claims and underscored that the appellant's promotions were timely and in line with departmental policies. The ruling serves as a precedent for future cases regarding employment seniority and the implications of voluntary transfers.... |
| 1995 SLD 905, 1995 CLC 178 | First Rent Appeal No. 341 of 1990 and F.RA. No. 20 , decided on 13.10.1994 | The case revolves around the eviction proceedings initiated by Messrs Kazi and Sons against tenant Muhammad Afsar, with his wife Mst. Rashida Afsar seeking to be included as a party after her husband went missing in 1985. The Sindh High Court addressed the legal implications of tenant eviction under the Sindh Rented Premises Ordinance and the Civil Procedure Code, focusing on the necessity of all interested parties being present in such cases. The court's decision to remand the case and allow Mst. Rashida Afsar to defend her position highlights the importance of protecting tenant rights and preventing fraudulent evictions. This case underscores the legal principle that occupants of rented premises, even if not formally recognized as tenants, have a right to be heard in eviction proceedings. Key legal terms include tenant rights, eviction laws, and the implications of the Civil Procedure Code on tenancy disputes.... |
| 2011 SLD 1152 = 2011 YLR 1245 | Criminal Appeal No. 486 of 2009 , decided on 14.01.2011 | In the case of Sajid Khan and Fazal Ghani vs. The State, the Peshawar High Court addressed an appeal regarding the conviction under the Control of Narcotics Substances Act, 1997. The appellants were accused of possessing a significant quantity of charas, but the prosecution's case was riddled with inconsistencies. Critical evidence, such as witness testimonies and forensic reports, failed to substantiate the allegations. The court scrutinized the prosecution's claims, emphasizing the lack of credible evidence linking the appellants to the narcotics or the vehicle involved. This led to the conclusion that the prosecution did not meet the burden of proof required for a conviction. The decision highlights the importance of reliable evidence in criminal cases, serving as a precedent for future narcotics-related appeals. Keywords include 'narcotics law', 'criminal appeal', and 'high court decision'.... |
| 2003 SLD 3803 = (2003) 262 ITR 275 | In a significant ruling by the Bombay High Court, the case of OnEup Shares & Stock Brokers P. Ltd. versus R.R. Singh, Commissioner of Income Tax, addresses the complexities surrounding income tax assessments and the evidentiary standards for case transfers. The court examined the statement made by Shri Manoj Agarwal, a director of company 'F', which revealed a modus operandi involving accommodation book entries and bogus profit transactions. This case highlights the importance of evidentiary value in tax assessments and the discretion of tax authorities to centralize cases based on incriminating evidence. The decision underscores the court's reluctance to interfere with administrative decisions made under the Income-tax Act, reinforcing the necessity for compliance with tax regulations. This ruling is pivotal for taxpayers and tax practitioners, emphasizing the critical nature of accurate financial reporting and the risks associated with non-compliance. The case serves as a cautionary ... | |
| 2001 SLD 1960, 2001 PLC 829 | Appeal No.5 of 1997 , decided on 30.10.1997 | The case involves a dispute regarding seniority among civil servants in the Sindh province under the Sindh Civil Servants Act and relevant rules. The appellant, Mansoor Ahmed, contested the seniority granted to private respondents, arguing that he was promoted earlier and had been consistently listed as senior in previous seniority lists. The Tribunal highlighted procedural irregularities in the decision-making process that favored the private respondents without proper justification. The ruling emphasized the importance of following legal procedures in determining seniority and ensuring that all affected parties are given an opportunity to present their case. The decision to set aside the notification reaffirms the principles of natural justice and the legality of administrative actions in the public service sector.... |
| 2016 SLD 3538 = 2016 CLC 1372 | D-2741 of 2016 , decided on 21.12.2016 | In the case of District Officer (Revenue) Thatta vs. Karim Bux, the Sindh High Court addressed significant issues regarding civil procedure and the admissibility of evidence. The court found that the trial court's decision to decree the suit based on ex parte proof was flawed, as it did not examine the plaintiff under oath or require original documents to be presented. The ruling reinforced the importance of adhering to procedural laws, particularly the Civil Procedure Code, which mandates that all relevant parties, especially government entities, must be included in legal proceedings. This case serves as a critical reminder of the legal requirements for evidence and the necessity for courts to ensure that justice is served based on the substantive merits of a case, rather than procedural oversights by the defendants. The court's decision to dismiss the suit underscores the importance of proper legal representation and the necessity for litigants to substantiate their claims with credi... |
| 2007 SLD 3222, 2007 PLJ 12 | Constitutional Petition No. 243 of 2004 , decided on 29.12.2005 | This case revolves around the legality of a notification that transferred a government employee to a position within the Board of Intermediate and Secondary Education (B.I.S.E.) in Quetta. The petitioners, who were employees of the Board, contested the appointment of Respondent No. 4, claiming it violated the relevant laws and regulations governing the Board's operations. The court found that the authorities did not adhere to the necessary legal procedures, declaring the transfer unauthorized. This case highlights the importance of following established regulations in public service appointments and the rights of existing employees to challenge illegal actions that affect their positions.... |
| 2007 SLD 2538, 2007 PTCL 260, 2008 SCMR 615 | C.P. No. 702-L of 2003 , decided on 07.07.2006 | This case addresses the validity of a show-cause notice issued under the Central Excise Rules, 1944. The Supreme Court's ruling indicates that a notice's effectiveness is not solely contingent on specific rule citations but rather on whether substantial compliance has been achieved. The court's decision underscores the importance of a pragmatic approach to legal compliance, focusing on the actual implications of procedural errors rather than rigid adherence to technicalities. This case is pivotal in understanding the nuances of tax law and administrative procedures, particularly in the context of show-cause notices and the necessary legal frameworks governing them.... |
| 2003 SLD 491 = 2003 PTD 2233 | CA. 1538/LB of 2001 , decided on 28.01.2002 | In the case before the Appellate Tribunal Inland Revenue, the main issue revolved around the valuation of a consignment of BOPP Film imported by Messrs Gatron Trading Establishment. The Collector of Customs had ordered the confiscation of the consignment, claiming that the declared value was significantly lower than the actual value determined by the Customs Authorities. The appellants contended that the valuation lacked evidence, as it was based on a photocopy of a computer print without proper examination of original import documentation. The Tribunal critically assessed the approach taken by the Customs Authorities, highlighting procedural shortcomings in the determination of value. The final decision underscored the necessity for a fresh evaluation of the case, ensuring compliance with legal standards and allowing both parties to present their evidence effectively. This case is pivotal in understanding customs valuation practices under the Customs Act of 1969, particularly in light... |
| 2003 SLD 2587, 2003 CLC 945 | Regular Second Appeal No.53 of 1991 , decided on 10.06.2002 | This case revolves around a regular second appeal concerning a pre-emption suit filed by the plaintiffs against the sale of land. The core issues dealt with the procedural requirements for representing minors in court and whether the absence of a formally appointed guardian ad litem was fatal to the proceedings. The Lahore High Court concluded that since no prejudice was demonstrated against the minor, the trial court's actions were deemed sufficient. This case highlights important principles regarding the representation of minors in legal proceedings, particularly under the Civil Procedure Code and the Punjab Pre-emption Act. It underscores the necessity of ensuring that procedural compliance does not overshadow substantive rights, particularly in family and property disputes. The decision reinforces the court's role in safeguarding the interests of minors while allowing for practical considerations in legal representation.... |
| 1994 SLD 239 = (1994) 70 TAX 306 | Writ Petition No. 14166 of 1991 , decided on 12.03.1993 | This case revolves around the interpretation of the Income Tax Act, 1961, particularly sections 254(1) and 254(2), which deal with the powers of the Income Tax Appellate Tribunal regarding appeals and rectification of mistakes. The High Court addressed the issue of whether the Tribunal had the jurisdiction to recall its earlier orders. The court concluded that the Tribunal had exceeded its authority in this case. The judgment highlights the principles governing the rectification of mistakes within judicial orders, emphasizing that a mere disagreement with the previous ruling does not constitute a mistake that warrants a recall. This decision is significant for tax law practitioners as it clarifies the limits of the Tribunal's powers, thereby affecting future cases involving appeals and rectifications under the Income Tax Act.... |
| 2002 SLD 1846, 2002 CLC 634 | Civil Suit No.794 of 1999 , decided on 18.10.2001 | In the case of Civil Suit No.794 of 1999, the Sindh High Court addressed a dispute involving the Karachi Development Authority and Kanwar Qutubuddin Khan regarding the ownership and encroachment of public property. The plaintiff claimed ownership of land originally leased to his mother for poultry farming, which was later converted for industrial use. The legal challenge arose when the plaintiff received a notice from the defendant ordering him to remove alleged encroachments. The court examined the procedural aspects of the Civil Procedure Code (V of 1908), particularly the provisions concerning the rejection of plaints and the jurisdiction of civil courts versus specialized tribunals. The decision underlined the necessity for parties to exhaust statutory remedies before filing civil suits, thereby reinforcing the established legal principle that a party must utilize available legal remedies before resorting to litigation. This case serves as a significant reference point in civil pro... |
| 1996 SLD 614, 1996 PLC 635 | 320(R) of 1995 , decided on 14.12.1995 | In the case of Mrs. Maqsooda Sheraz, the Federal Service Tribunal addressed the appeal regarding the expunction of adverse remarks in her Annual Confidential Report (A.C.R.) for the year 1994. The appellant argued that the reporting officer had evaluated her performance for less than 90 days, including periods of medical leave and summer vacation. The Tribunal ruled in favor of the appellant, highlighting that the adverse remarks lacked validity under the applicable guidelines, specifically Rule 2.24 of the Guide to Performance Evaluation. This case emphasizes the importance of fair evaluation periods in civil service and the need for accurate assessments of employee performance. The Tribunal's decision reaffirms the principle that adverse remarks made without sufficient observation time are not admissible and should be expunged. This ruling serves as a precedent for future cases involving performance evaluations in the civil service, reinforcing the right of employees to contest unfai... |
| 2011 SLD 1580, 2011 PLC 162 | D-1311 of 2009 , decided on 22.09.2010 | In the case of Muhammad Mustafa Kamal vs. Federation of Pakistan, the Sindh High Court addressed the issue of whether the competent authority could order a de novo inquiry based on the findings of the original Inquiry Committee. The court highlighted that the original committee's split opinion did not provide a definitive conclusion, thus justifying the need for a fresh inquiry. The ruling reinforced the interpretation of 'misconduct' as broadly defined under the Removal from Service (Special Powers) Ordinance, 2000. This interpretation allows for a comprehensive understanding of misconduct that includes any act contrary to the expected conduct of a government servant. The decision emphasizes the principles of justice and fairness in administrative proceedings, ensuring that employees have the opportunity to contest allegations against them. This case serves as a significant reference for future administrative law cases regarding the conduct and discipline of government employees, part... |
| 2009 SLD 1760, 2009 SCMR 1428 | Criminal Appeals Nos.138, 602 and 139 of 2005 , decided on 06.05.2009 | In the case of Mst. Razia alias Jia vs. The State, the Supreme Court of Pakistan addressed the serious charges of murder under sections 302(b) and 34 of the Pakistan Penal Code. The case involved the brutal killing of Bashir Ahmad, which was witnessed by his children. The Court evaluated the reliability of the child witnesses, aged 12 and 10, and found their testimony to be credible and consistent. After thorough examination, the Court upheld the conviction of the male co-accused while converting Mst. Razia's death sentence into life imprisonment due to the significant impact on her five children. This case underscores the importance of weighing the legal consequences against the familial and social implications of sentencing in criminal cases, especially those involving minors. The decision reflects a nuanced understanding of justice, recognizing the need for compassion in the face of tragedy, while still holding individuals accountable for their actions.... |
| 1994 SLD 752, 1994 PLC 659 | Civil Appeal No. 388 of 1993 , decided on 18.01.1994 | This case revolves around the evaluation of civil service performance in Pakistan, particularly focusing on the adverse remarks recorded in the A.C.R. of a civil servant. The Supreme Court of Pakistan, in its judgment, addressed the principles that should guide the recording of performance evaluations by Reporting and Countersigning Officers. The case highlights the importance of objectivity and fairness in performance assessments, as well as the necessity for evaluators to base their remarks on factual observations rather than reputation alone. The Court concluded that the remarks against the appellant were justified and did not infringe upon the guidelines stipulated for such evaluations. This decision underscores the significance of maintaining high standards in civil service assessments and the protection of the integrity of the evaluation process. The ruling serves as a precedent for future cases involving performance evaluations and emphasizes the need for transparency and accoun... |
| 2017 SLD 1837, 2017 SCMR 2041 | Criminal Appeal No. 38-L of 2009 , decided on 08.05.2017 | In the case of Saif Ullah vs The STATE, the Supreme Court of Pakistan reviewed the conviction of Saif Ullah for murder and attempted murder under the Pakistan Penal Code. The judgment dated 16.01.2007 from the Lahore High Court was challenged on grounds of inadequate legal representation and procedural unfairness. The Supreme Court noted that while the conviction was justified due to supporting evidence, the death penalty was deemed excessive given the absence of deep-rooted enmity between the parties. The court modified the sentence to life imprisonment, maintaining the compensation order. This case highlights the importance of fair trial standards and the right to adequate legal counsel in serious criminal matters. Legal professionals and advocates should take note of this decision as it underscores the implications of procedural fairness in the judicial system.... |
| 2001 SLD 1929, 2001 PLC 725 | Civil Petition No.246-L of 1999 , decided on 01.11.2000 | In the case of Civil Petition No.246-L of 1999, the Supreme Court of Pakistan addressed the complexities surrounding the disciplinary actions against civil servants, particularly in light of criminal acquittals. The case involved the respondent, Muhammad Tariq, who was dismissed from the police force following allegations of serious misconduct, including Zina-bil-Jabr. Despite being acquitted in criminal proceedings, the Supreme Court ruled that this acquittal did not prevent the police department from taking disciplinary action based on the evidence of misconduct. The Court highlighted the importance of maintaining discipline within the police force, emphasizing that officers must uphold the law and public trust. The decision reaffirmed that departmental proceedings can continue independently of criminal trials, a crucial distinction for maintaining accountability in public service. This case serves as a significant precedent for future disciplinary actions involving civil servants ac... |
| 2018 SLD 2227, 2018 PTD 2220 | K-864 of 2017 , decided on 10.08.2017 | In the case of Customs Appeal No. K-864 of 2017, the Customs Appellate Tribunal reviewed the order of the Additional Collector of Customs regarding the importation of polyester grey fabric from Hong Kong. The department contended that the fabric was of Indian origin due to the absence of a proper manufacturer's certificate and discrepancies in the certificate of origin. However, the tribunal found that the evidence supported the claim that the fabric was of Chinese origin, as verified through official channels. The tribunal highlighted that the importation was in compliance with the Customs Act, 1969, and that there was no valid basis for the confiscation of the goods. The decision underscored the importance of proper documentation and the burden of proof lying with the department to substantiate claims of origin. The appeal was accepted, leading to the reversal of the confiscation order, thus affirming the rights of the importer under the prevailing laws.... |
| 2019 SLD 1320, 2019 PCRLJ 781 | Criminal Appeals Nos. 1380, 1562 and Murder Refere , decided on 17.12.2019 | In the case of Criminal Appeals Nos. 1380, 1562, and Murder Reference No. 380 of 2013, the Lahore High Court addressed the serious charges of murder under the Pakistan Penal Code. The case revolved around the murder of Fateh Muhammad, with the primary accused, Mumtaz alias Taja, being convicted based on compelling evidence from eyewitnesses and the medical examination that confirmed the cause of death. The court considered the prompt reporting of the incident to the police, the relationship of the witnesses to the deceased, and the nature of the injuries inflicted. Despite the conviction, the court acknowledged mitigating factors leading to the modification of the sentence from death to life imprisonment. The judgment reflects the court's commitment to ensuring justice while adhering to legal principles governing criminal proceedings. Keywords such as 'murder conviction', 'Lahore High Court', 'Pakistan Penal Code', and 'life imprisonment' are critical in understanding the legal implica... |
| 1978 SLD 468 = (1978) 112 ITR 910 | WT REFERENCE No. 4 OF 1967 , decided on 12.07.1977 | This case revolves around the valuation of shares held by the assessee, Bhogilal H. Patel, in a company that primarily operated in East Pakistan during the late 1950s. Due to governmental restrictions on remittances from Pakistan to India, the company was unable to pay dividends to its shareholders, including the assessees. The Wealth-tax Officer initially valued the shares using the break-up value method, which was contested by the assessees. The Appellate Assistant Commissioner upheld the face value of the shares, considering the economic realities of the situation, leading to the Tribunal's agreement. The case emphasizes the relevance of actual yield and market conditions when determining asset values for tax purposes. Key terms include wealth tax, valuation of assets, uncashed dividends, and economic restrictions.... |
| 2006 SLD 317, 2006 PTD 310, (2006) 94 TAX 50 | Special Sales Tax Appeal No. 23 of 1994 , decided on 22.11.2005 | In the case of Special Sales Tax Appeal No. 23 of 1994, the Sindh High Court addressed key issues surrounding the jurisdiction and scope of appeals under the Sales Tax Act, 1990. The case involved TOWELLERS LTD. as the appellant contesting an order from the Appellate Tribunal regarding sales tax assessments. The court highlighted that appeals under Section 47 must be based on questions of law that were previously raised before the Tribunal. The crux of the appeal was the claim of double taxation, which was not presented at the Tribunal level. The High Court reiterated that its advisory jurisdiction does not permit the introduction of new arguments or issues, thus rendering the appeal non-maintainable. The decision serves as a critical reference for understanding the procedural limitations of tax appeals and the necessity for thorough preparation prior to engaging with appellate processes. Legal practitioners and advocates must note the importance of raising all pertinent issues at the ... |
| 1978 SLD 431 = (1978) 111 ITR 187 | TAX CASE No. 368 OF 1970 (REFERENCE No. 118 OF 197 , decided on 11.08.1976 | The case revolves around the taxation of income generated by the Madras Co-Operative House Construction Society Ltd. The society was formed to alleviate housing shortages and built houses for its members using loans from the government. The key legal question was whether the income from these houses could be classified as income from investments, thus making it taxable under the Income-tax Act. The court found that the society's operations were not investments but rather a business aimed at providing housing. Therefore, the income was exempt from taxation under the Income-tax Act and the relevant notification. This case highlights the intersection of cooperative societies and taxation law, emphasizing the importance of the purpose behind the formation of such entities. The decision serves as a precedent for similar cases where the nature of income and the intentions of cooperative societies come into question, reinforcing the notion that cooperative efforts aimed at public welfare may ... |
| 2015 SLD 441, 2015 PCRLJ 111 | Criminal Appeal No. 261-J and Murder Reference No. , decided on 20.05.2013 | In the case of Muhammad Afzal vs The STATE, the Lahore High Court reviewed the conviction of Muhammad Afzal under section 302(b) of the Pakistan Penal Code for the murder of Habib. The incident occurred on April 28, 2003, during daylight when the appellant allegedly shot the deceased during a dispute over agricultural land. The prosecution's case relied heavily on eyewitness testimony; however, the court found significant contradictions between the accounts provided by witnesses and the medical evidence regarding the distance of the shooting. The medical report indicated that the deceased was shot from a close range, while the witnesses claimed a much greater distance. This inconsistency led to the conclusion that the prosecution had not met the burden of proof required for conviction. Consequently, the court acquitted Muhammad Afzal, emphasizing the importance of reliable evidence in criminal cases. This decision highlights the challenges faced in murder trials where eyewitness accoun... |
| 2011 SLD 2816, (2011) 337 ITR 452 | D-2741 of 2016 , decided on 21.12.2011 | In the case of Commissioner of Income Tax v. Shri Bharat R. Ruia (HUF), the Bombay High Court examined the nature of speculative transactions under the Income-tax Act, 1961, specifically section 43(5). The case revolved around the assessment year 2003-04, where the assessee, an HUF engaged in trading shares and securities, incurred losses from exchange traded derivatives. The court ruled that these transactions were speculative as they were settled without actual delivery, thereby affirming the provisions of section 43(5). The decision highlighted the legal definition of derivatives as outlined in the Securities Contracts (Regulation) Act, 1956, and how these transactions fit within the income tax framework. The court's finding clarified the scope of speculative transactions and addressed the retrospective application of amendments made to the Income-tax Act, particularly clause (d) of the proviso to section 43(5), which excludes certain derivatives transactions from being classified a... |
| 2007 SLD 3321, 2007 PLJ 419 | Jail Petition No. 15(S) & 16(S) of 2003 , decided on 30.10.2006 | This case revolves around the Offence of Zina (Enforcement of Hudood) Ordinance, 1979, where the Supreme Court of Pakistan assessed the appeal against the conviction of the petitioners for abduction and unnatural offenses. The Court highlighted that there is no mandatory requirement for corroboration of the prosecutrix's statement in rape cases, consistent with established legal principles. The evidence presented, including testimonies from the victim and her family, was deemed credible and supported by medical evidence, leading to a conviction upheld by the Court. The case reinforces the legal standards regarding evidence in sexual offense cases in Pakistan and the judiciary's reluctance to overturn lower court decisions without substantial justification. The decision contributes to the discourse on the enforcement of Hudood laws and the standards of evidence required in such cases.... |
| 1996 SLD 1292, 1996 CLC 799 | Judicial Miscellaneous No. 33 of 1992 , decided on 11.04.1995 | This case revolves around the winding up of Messrs OREGAN INDUSTRIES (Pvt.) Ltd. due to its inability to pay debts. The Pakistan Industrial Credit and Investment Corporation Limited petitioned for winding up after the respondent defaulted on a foreign currency loan. The court's decision to wind up the company under the Companies Ordinance, 1984, highlights the legal process surrounding corporate insolvency. The absence of the respondent during the proceedings, coupled with the lack of objections from the public, led to the ruling, emphasizing the importance of adhering to financial obligations. This case serves as a significant reference for corporate debt recovery and the legal ramifications of insolvency in Pakistan, making it a critical point of study for legal professionals and corporations alike.... |
| 2009 SLD 840, (2009) 319 ITR 82 | C.W.P. No. 10635 OF 2009 , decided on 28.08.2009 | This case revolves around the Income Tax Act, 1961, particularly sections 132B and 226, focusing on the retention and release of share certificates after a search operation. The Punjab and Haryana High Court addressed the procedural lapses by the Commissioner of Income Tax, who had justified the retention of documents. The court's decision to dispose of the petition as infructuous underscores the necessity for compliance with legal standards and accountability in the actions of tax authorities. The case highlights the rights of taxpayers in relation to their assets and the importance of adhering to legal protocols during tax assessments. This ruling serves as a reminder of the judicial system's role in overseeing administrative actions to protect taxpayer rights, ensuring transparency and accountability within the framework of the law. Keywords include 'Income Tax Act', 'share certificates', 'Punjab and Haryana High Court', 'judicial oversight', and 'taxpayer rights'.... |
| 2013 SLD 1600 = 2013 SCMR 890 | Civil Appeals Nos.87-P to 92-P of 2011 and C.Ps. N , decided on 14.03.2013 | This case revolves around the interpretation of the Khyber Pakhtunkhwa Employees (Regularization of Services) Act, 2009, particularly section 3, which addresses the regularization of services for certain employees. The Supreme Court determined that the ad hoc appointees, who did not possess the requisite five years of experience as advocates at the time of their initial appointments, were not entitled to regularization. The Court noted that the notification issued by the Provincial Government to waive the experience requirement was issued after the Act was promulgated and thus could not be applied retroactively to benefit the respondents. This decision underscores the importance of adhering to statutory requirements and the non-retroactive application of regulatory changes. The ruling serves as a significant precedent in employment law, particularly regarding the rights of ad hoc appointees and the conditions for regularization of services in government positions. The decision also hig... |
| 1997 SLD 105, 1997 PTD 846, (1995) 213 ITR 560, (1996) 75 TAX 106 | Income Tax Reference No. 186 of 1982 , decided on 19.10.1994 | In the landmark case of Rainbow Dyestuff Ltd. vs. Commissioner of Income Tax, adjudicated by the Gujarat High Court, the focus was on the classification of interest payments as capital or revenue expenditures under the Income Tax Act, 1961. The case arose from the disallowance of interest payments amounting to Rs. 82,283, linked to loans for constructing a new manufacturing facility. The Tribunal ruled that these expenditures were of a capital nature, given that the taxpayer was engaged in a distinct manufacturing business separate from its trading activities. The High Court affirmed the Tribunal's decision, reinforcing the principle that expenditures related to the establishment of a new business entity do not qualify as revenue expenditures. This case is pivotal for understanding the nuances of capital versus revenue expenditure in tax law, particularly for businesses expanding into new operational areas. The ruling highlights the importance of distinguishing between different lines ... |
| 2017 SLD 1385, 2017 SCMR 580 | C.R.Ps. 87, 125 of 2015 , decided on 23.01.2017 | This case revolves around the Civil Review Petitions filed by Ex-Lance Naik Mukarram Hussain and others against the judgment of the Lahore High Court which had dismissed their petitions questioning their convictions under the Pakistan Army Act. The petitioners argued for acquittal based on a compromise with the legal heirs of the deceased. However, the Supreme Court of Pakistan ruled that the Army Act's provisions take precedence and that the jurisdiction to grant pardons lies with the Federal Government or the Chief of Army Staff. The court reiterated that the Code of Criminal Procedure does not apply to matters governed by special laws like the Army Act unless explicitly stated. Therefore, the petitions were dismissed as meritless, reinforcing the legal framework surrounding military justice and jurisdiction. This case highlights the intersection of military law and civil rights, emphasizing the limited scope of review in cases involving military convictions.... |
| 1982 SLD 865, 1982 PLD 647 | Regular Second Appeal No. 860 of 1965 , decided on 12.03.1980 | This case revolves around the appeals filed by Nura against the decisions of the lower courts regarding the ownership of lands purchased in an auction. The primary legal issues concern the validity of agreements of relinquishment made by the respondents, which were claimed to have been obtained under fraudulent circumstances. The Lahore High Court reiterated the importance of legal compliance under the Colonization of Government Lands Act, particularly Section 19, which mandates that any transfer of land rights must be sanctioned by the relevant authorities. The court's decision highlights the necessity for clear evidence in proving the execution of agreements and underscores the legal principle that agreements executed without proper authorization are void. This case serves as a critical reference for future legal matters involving land transfers and the adherence to procedural requirements in property law.... |
| 1995 SLD 306, 1995 SCMR 1172 | Criminal Petition for Leave to Appeal No. 17 of 19 , decided on 17.04.1994 | In this notable case, Ajab Shafi sought leave to appeal against a conviction for murder under section 302/34 of the Penal Code. The Supreme Court of Pakistan analyzed the evidence presented, which included eyewitness accounts and the fact that the petitioner had absconded for three years. The court upheld the decision of the Peshawar High Court, which had dismissed Shafi’s appeal against his life sentence and fine. The ruling emphasized the importance of credible ocular evidence and the implications of absconding in criminal cases. This case highlights critical aspects of criminal law and the judicial process in Pakistan, particularly regarding the assessment of evidence and the role of eyewitness testimony in securing convictions. The findings serve as a precedent for future cases involving similar charges and defenses, reinforcing the judiciary's commitment to upholding justice and ensuring accountability.... |
| 2008 SLD 6816, 2008 PCRLJ 414 | Criminal Miscellaneous No.3404-B of 2007 , decided on 06.07.2007 | In the case of Criminal Miscellaneous No.3404-B of 2007, the Lahore High Court addressed the petition for post-arrest bail filed by Khizer Hayat, who was implicated in a serious crime under the Penal Code. The decision emphasized the legal framework provided by the Criminal Procedure Code and the significant weight of the medico-legal evidence presented. The court determined that the petitioner was directly connected to the injuries inflicted, thus reinforcing the legal standards for bail under section 497. The ruling highlighted the importance of established legal precedents and the necessity for clear evidence in bail proceedings. This case serves as a critical reference for understanding the application of criminal law in Pakistan, particularly regarding serious offenses that warrant strict scrutiny under the law. Keywords: bail, Lahore High Court, criminal procedure, Penal Code, medico-legal evidence, legal standards, serious offenses.... |
| 2014 SLD 92, 2014 PLD 295 | Constitutional Petition No.S-378 of 2009 , decided on 15.01.2014 | In the case of Constitutional Petition No.S-378 of 2009, decided on January 15, 2014, by the Sindh High Court, the petitioner, Mrs. Shabana Anjum, challenged the eviction of her husband, Muhammad Shahzad Sultani, from the demised premises owned by respondent Muhammad Gulzar. The eviction was based on the landlord's personal bona fide need under the Sindh Rented Premises Ordinance (XVII of 1979), as well as provisions from the General Clauses Act, 1897, and the Constitution of Pakistan, 1973. The court examined the legality of the eviction process, including the service of notice and the timeliness of the appeal filed by the petitioner. Key points included the landlord's right to select premises for personal use, the adequacy of service of notice through multiple channels such as TCS courier and publication in 'Nawa-e-Waqt' newspaper, and the petitioner’s lack of locus standi to contest the eviction on behalf of her husband. The petitioner’s appeals under various sections of the Code of... |
| 2015 SLD 509, 2015 PLD 244 | D-731 of 2014 , decided on 08.07.2014 | In this case, the Sindh High Court dealt with a constitutional petition where the petitioners, sons of Muhammad Ibrahim Joyo, sought the issuance of a writ of habeas corpus against Muzaffar Ali, claiming that their father was being unlawfully restrained from visiting them. The petitioners argued that they had visitation rights and that they wished to take care of their father's medical needs. The court, however, found that the petitioners did not provide adequate evidence to support their claims. It ruled that an adult cannot be forced to reside with someone against their will, and emphasized the importance of individual autonomy and fundamental rights. The decision highlighted the parameters of Article 199 of the Constitution, which governs the High Court's jurisdiction. The court ultimately dismissed the petition, reinforcing the principle that personal freedom and choice are paramount. This case serves as a critical reference for issues involving personal autonomy, fundamental right... |
| 2020 SLD 1968, 2020 YLR 1620 | Cr. Appeal No. 395 of 2014 , decided on 22.10.2019 | In the pivotal case of Cr. Appeal No. 395 of 2014 and Murder Reference No. 141 of 2017, adjudicated by the esteemed Lahore High Court on October 22, 2019, the Supreme Court of Pakistan delivered a groundbreaking verdict that underscores the critical importance of credible evidence and procedural integrity in the judicial system. The appellant, Ijaz son of Allah Rakha, was initially convicted under Section 34, 302, and 302(b) of the Pakistan Penal Code for the heinous crime of Qatl-i-Amd, alongside several co-accused who were subsequently acquitted. The Court, presided over by Chief Justice Mushtaq Ahmad, Justice Sadiq Mahmud Khurram, and Justice Ijaz, meticulously dissected the prosecution's case, revealing numerous inconsistencies and lapses that ultimately led to the acquittal of the appellant. Central to the Court's decision was the unreliability of the primary evidence presented against Ijaz—the testimonies of Muhammad Nawaz (PW-8) and Abdul Hameed (PW-10). These testimonies were m... |
| 2019 SLD 3063, 2019 YLR 2609 | Suit No. 1408 of 2016 , decided on 01.04.2019 | In the significant case of Suit No. 1408 of 2016, adjudicated by the Sindh High Court on April 1, 2019, Justice Muhammad Faisal Kamal Alam delivered a pivotal judgment favoring the petitioner, Mirza Naseem Baig, against K.E.S.C. Employees Cooperative Housing Society Ltd. and multiple other defendants. The crux of the dispute revolved around the ownership and fraudulent documentation of Plot No.C-8 located in Sector No.34-A, Shahra-e-Khizer, Deh Soophra, Karachi. The petitioner, represented by renowned lawyer Farooq Akhtar Shaikh, presented robust evidence, including original allotment orders and registered lease deeds, establishing undeniable ownership of the property. The defense, represented by legal experts Sharyar Qazi and Shabir Shaikh, failed to contest these primary documents, which underscored the petitioner’s legitimate claim. Further complicating the matter were allegations of forged lease documents issued by Defendant No.1 to Defendants Nos.7 to 10. The court meticulously a... |
| 2012 SLD 236, 2012 PCRLJ 1811 | Writ Petition No. 797 of 2012 , decided on 07.07.2012 | This case revolves around a writ petition filed by ZAHEER IQBAL against the Senior Superintendent of Police, District Mirpur, AK, and two other respondents. The petitioner was previously arrested and released in a case concerning the alleged sale of LPG gases in lower weights, with a concocted FIR filed against him due to personal rivalry. After being exonerated under section 169 of the Criminal Procedure Code, the petitioner challenged the police's directive to submit a supplementary challan. The High Court ruled that there are no legal barriers preventing the police from conducting further investigations or filing supplementary challans after a final report has been submitted. The court underscored the importance of justice and the police's role in uncovering the truth, supporting the notion that investigations can be revisited if new information arises. The ruling aligns with previous legal precedents affirming the police's powers in such matters.... |
| 1975 SLD 323, 1975 SCMR 471 | Civil Petition for Special Leave to Appeal No. 19- , decided on 01.04.1975 | In the landmark case of Khan Muhammad vs. Muhammad Ishaque, the Supreme Court of Pakistan addressed the legitimacy of children born during a marriage. The petitioner, Khan Muhammad, contested the legitimacy of the two respondents, asserting they were born out of wedlock. The court found that the petitioner had failed to establish his claims, as the evidence indicated the respondents were born during the lawful marriage of the petitioner to Mst. Kalsum. The decision underscores the importance of legal frameworks like the Civil Procedure Code and Evidence Act in determining familial legitimacy, as well as the significance of concurrent judicial findings in appeals. This case serves as a critical reference for issues surrounding family law, legitimacy, and the evidentiary standards required to challenge established facts in court. With trends in family law evolving, this case remains a pivotal point for legal professionals navigating similar disputes. The ruling emphasizes the necessity f... |
| 2023 SLD 1104, 2023 MLD 924 | Criminal Appeal No. 939-P of 2021 , decided on 01.04.2022 | In the case of Haris vs The STATE, the Peshawar High Court reviewed the conviction of Haris under the Khyber Pakhtunkhwa Control of Narcotic Substances Act for possession of narcotics. The prosecution's evidence included the recovery of 1010 grams of charas and 755 grams of Ice from the appellant. The court emphasized the importance of corroborative witness testimony and forensic analysis in establishing the chain of custody and the integrity of the evidence. Despite the initial ten-year sentence, the court modified the conviction to reflect a lower section of the law, resulting in a reduced sentence of fifteen months. This case highlights the judicial balance between strict enforcement of narcotics laws and the rights of the accused, ensuring that due process is upheld. Key terms include Khyber Pakhtunkhwa, narcotics, evidence, conviction, and judicial review.... |
| 1984 SLD 423, 1984 SCMR 206 | Criminal Petition for Special Leave to Appeal No. , decided on 07.05.1983 | This case revolves around the bail application of Muhammad Nazir, who was charged with murder alongside four others. The Supreme Court of Pakistan examined the circumstances under which the petitioner was denied bail by the lower courts and the implications of the evidence presented. The decision highlighted the importance of direct attribution in murder charges, where the medical evidence indicated that the deceased died from head injuries inflicted by co-accused. The court's ruling to grant bail reflects the critical balance between the rights of the accused and the severity of the charges. This case is significant in understanding the nuances of bail applications in serious criminal cases, particularly regarding the evidence required to link an accused directly to the offense. Keywords: bail application, murder charges, Supreme Court of Pakistan, legal rights, criminal law.... |
| 1998 SLD 254, 1998 PTD 2001, (1998) 229 ITR 458, (2000) 81 TAX 28 | Civil Appeals Nos. 4589 and 4590 of 1992 , decided on 09.12.1997 | In the landmark case of Rashik Lal & Co. vs. Commissioner of Income Tax, the Supreme Court of India addressed the complexities surrounding partnership agreements and the implications of the Income Tax Act, 1961, specifically section 40(b). The case revolved around whether commission payments to partners could be deducted from a firm's taxable income. The court clarified that a partnership is strictly an association of individuals, and a Hindu undivided family cannot be recognized as a partner. Thus, any commission paid to a partner, even if they are acting on behalf of a family, is treated as remuneration to that individual alone. This ruling reinforced the legal interpretation that partners function in their personal capacity, and the firm cannot evade tax obligations on the premise of representing a family structure. The decision is significant for legal professionals and tax practitioners dealing with partnership taxation and the treatment of family entities in business structures.... |
| 2003 SLD 529, 2003 SCMR 1040 | Civil Petition No.639-K of 2002 , decided on 26.02.2003 | This case revolves around the classification of palm oil imported by Batala Ghee Mills and its eligibility for tax concessions under the Customs Act, 1969. The Supreme Court of Pakistan reviewed the High Court's findings that deemed the oil inedible based on laboratory reports. The Court upheld the High Court's decision, affirming that the oil did not meet the criteria for edible oil as per the relevant notifications. The legal discourse focused on the interpretation of 'edible' versus 'inedible' oil and the implications for taxation. The judgment reinforced the importance of adhering to legal definitions under the Customs Act and highlighted the role of scientific evidence in legal proceedings. This case is significant for importers and businesses dealing with food products, as it underscores the legal responsibilities concerning product classification and compliance with health standards.... |
| 1995 SLD 1179, 1995 CLC 1578 | Civil Appeal No. 16 of 1995 , decided on 16.05.1995 | In the case of Civil Appeal No. 16 of 1995, the Supreme Court of Azad Jammu and Kashmir addressed the procedural nuances between appeals and revisions under the Civil Procedure Code. The Court highlighted that appeals can be converted into revisions if filed within the limitation period and necessary formalities are met. The ruling emphasized the preference for substantive justice over technical dismissals, aiming to ensure that the merits of the case are thoroughly examined. The decision to remand the case to the High Court signifies a judicial commitment to uphold the principles of equity and fair play, thereby reinforcing the judiciary's role in facilitating justice. This case serves as a significant precedent for future litigations where procedural intricacies may hinder the pursuit of substantive justice. Key legal principles discussed include the broad powers of the High Court to convert appeals and revisions, the requirement for courts to lean towards adjudicating on merits, and... |
| 1960 SLD 98, 1960 PTD 976 | Privy Council Appeal No. 26 of 1947 , decided on 06.07.1948 | This case revolves around the interpretation of the Income Tax Act, 1922, specifically concerning the taxability of interest on arrears of rent related to agricultural land. The Privy Council evaluated whether such interest could be classified as agricultural income exempt from income tax. The ruling clarified that while rent is derived from land, interest on rent arrears is not. It emphasized that this interest is a separate financial obligation and should be treated as taxable income. The decision overruled previous judgments that suggested otherwise, establishing a precedent in tax law regarding agricultural income. This case serves as a critical reference for tax professionals and legal practitioners dealing with income tax issues related to agricultural land. The legal interpretations made in this case are significant for understanding the nuances of income tax liability and agricultural income definitions, making it a vital resource for lawyers, advocates, and tax authorities.... |
| 2003 SLD 3331, 2003 PLD 629 | Writ Petitions Nos. 5437 of 1993, 9510 and 5865 of , decided on 18.04.2003 | This case revolves around the constitutional validity of the privatization of state-owned enterprises in Pakistan. The Lahore High Court examined three writ petitions challenging the actions of the Federation regarding the transfer of shares and management of various entities without prior consultation with the Council of Common Interest. The court ruled that the petitioners lacked the necessary standing to challenge these actions, as no provincial government had raised objections. The decision underscored the importance of adhering to constitutional provisions, particularly those concerning the Council of Common Interest and the processes outlined in the Constitution of Pakistan. This ruling is significant in the context of privatization policies in Pakistan and addresses the balance of power between the federal and provincial governments, particularly in economic reforms. It highlights the necessity for proper channels of consultation in matters of national economic interest, emphasi... |
| 2010 SLD 1494, 2010 YLR 480 | Criminal Appeals Nos. 511, 512, 519, Criminal Revi , decided on 03.03.2009 | This case revolves around a serious criminal incident involving multiple defendants charged with murder under the Pakistan Penal Code. The Lahore High Court's decision reflects a thorough analysis of witness credibility, the importance of prompt reporting of the crime, and the weight of medical evidence supporting the prosecution's case. The court's ruling underscores the legal principle of 'benefit of doubt' for the accused while also recognizing the gravity of the offenses committed. The judgment serves as a significant reference point for future cases involving similar legal principles, particularly in terms of how witness testimony and character assessments can influence sentencing outcomes. Keywords such as 'murder conviction', 'Lahore High Court ruling', 'Pakistan Penal Code', and 'criminal law' are critical for ensuring visibility and relevance in legal discussions and searches.... |
| 1997 SLD 431, 1997 PLD 193 | Writ Petition No. 5803 of 1994 , decided on 19.12.1996 | This case revolves around the legal dispute concerning land ownership between Ghulam Nabi and the Forest Department of Punjab. Ghulam Nabi purchased land from Mst. Abida Begum, which was adjusted in her favor as a 'right of return' under the West Pakistan Land Revenue Act. The Forest Department contested this adjustment, arguing that the land was under its executive control and could not be transferred. However, the Lahore High Court found that the Forest Department's claims were unfounded, as the records indicated the land belonged to the Thal Development Authority and was not owned or possessed by the Forest Department. The court's decision underscores the importance of proper legal procedures in land transactions and the necessity for government departments to adhere to the law when contesting land ownership.... |
| 2010 SLD 2282, (2010) 101 TAX 323, 2010 PTD 808 | Federal Excise Reference Application No.242 of 200 , decided on 19.01.2010 | In the case of Federal Excise Reference Application No.242 of 2006, heard by the Sindh High Court, the primary issue revolved around the interpretation of the Federal Excise Act, 2005, specifically Section 34 concerning the classification and exemption of certain products from excise duty. The court dealt with the application of thinners used in paint manufacturing and the criteria for tax exemption under fiscal statutes. The case underscored the legal principles dictating that tax exemptions must be strictly construed, and the burden of establishing entitlement lies with the taxpayer. The judgment referenced previous cases to clarify that exemptions are not to be extended beyond their explicit wording. This case is significant in understanding the nuances of tax law and the procedural adherence required for claiming exemptions. Legal professionals and entities dealing with excise duties should be aware of the implications of this case for compliance and tax planning strategies.... |
| 1991 SLD 2152 = (1991) 192 ITR 250 | In the case before the Delhi High Court, the primary issue revolved around the taxation of an amount awarded to a building contractor by an arbitrator. The contractor, having raised claims that led to the arbitrator's award, found themselves in a dispute with the Income Tax Officer (ITO) regarding the assessability of this amount under section 41(1) of the Income-tax Act, 1961. The tribunal determined that the amount had never been previously deducted and thus could not be taxed as income for the assessment year 1979-80. This case underscores the significance of the legal principles governing income tax assessments, particularly in relation to arbitrations and the applicability of specific sections of tax law. The decision aids in clarifying the boundaries of tax liability with respect to arbitrator awards and emphasizes the necessity for the revenue to maintain proper grounds for contesting tax assessments. This case is crucial for legal practitioners and tax professionals navigating ... | |
| 1996 SLD 720, 1996 PLC 912 | Civil Appeal No. 66 of 1995 , decided on 17.04.1996 | In the case of Civil Appeal No. 66 of 1995, Dr. Mehmood Hussain Kiani challenged the decision of the Azad Jammu and Kashmir Government regarding his non-appointment as a Medical Officer despite his success in the Public Service Commission's test. The Supreme Court analyzed the merit list prepared in 1990 and noted that the appellant was significantly lower in ranking compared to others who were appointed. The Court reiterated the importance of following proper procedures in public service appointments and highlighted the illegal nature of ad hoc appointments that contradicted statutory provisions. This case sheds light on the legal framework governing public service appointments in Azad Jammu and Kashmir and underscores the necessity for compliance with merit-based recruitment rules to ensure fairness and equity in public service. The ruling serves as a precedent for future cases concerning public service appointments and reinforces the principle that government discretion must be exer... |
| 1979 SLD 391, 1979 PLD 799 | Criminal Revision Application No. 72 of 1976 , decided on 24.01.1979 | This case revolves around the interpretation of section 201 of the Pakistan Penal Code, which deals with the disappearance of evidence. The facts of the case emerged from an incident where the complainant, Ashfaq Ali, alleged that police officer Syed Athar Ali Naqvi had persuaded witnesses to provide false statements favoring the accused. The court scrutinized the definitions of 'evidence' and 'disappearance' within the legal framework, emphasizing that the term 'evidence' refers to tangible objects rather than witness statements. The decision highlighted the importance of substantial evidence in criminal proceedings and reinforced the legal standards required to prove an offense under the relevant sections of the penal code. The ruling underscored the necessity for precise definitions in legal contexts and the implications of witness manipulation in criminal investigations.... |
| 2002 SLD 924, 2002 PCRLJ 438 | Criminal Bail Application, No.1213 of 2001 , decided on 01.10.2001 | In the case of Muhammad Naseem vs. The State, the Sindh High Court addressed a bail application concerning an alleged offense under sections 324/34 of the Penal Code. The incident occurred on July 18, 2001, and the FIR was filed on July 28, 2001, raising concerns over the delay and the absence of corroborative eyewitness testimony. The court emphasized the necessity of further inquiry into the applicant's involvement, noting the lack of direct evidence linking him to the crime. The decision highlighted the importance of timely and accurate reporting in criminal cases and the implications of delayed FIRs on the prosecution's case. The ruling underscored the principle that in cases with conflicting evidence, the benefit of the doubt should be granted to the accused, thereby allowing bail. The court's decision is significant for legal practitioners and advocates in understanding the nuances of bail applications in criminal law.... |
| 2006 SLD 2186 = 2006 CLC 1173 | Writ Petition No.2131 of 2005 , decided on 13.04.2006 | This case revolves around the regulatory framework established under the Regulation of Generation, Transmission and Distribution of Electric Power Act (XL of 1997), which governs the tariff setting for electric power supply in Pakistan. The Pakistan Cotton Ginners Association challenged the Federal Government's inaction in notifying tariff determinations made by NEPRA. The Lahore High Court's decision clarifies that the Federal Government must act within a stipulated timeframe to notify such determinations, thereby ensuring consumer rights and regulatory compliance are upheld. The judgment highlights the role of NEPRA in regulating electric power tariffs and the legal recourse available to consumer associations in case of governmental delay. This case is pivotal for understanding the intersection of consumer rights, regulatory authority, and administrative law in Pakistan's energy sector.... |
| 2018 SLD 3150, 2018 CLC 12 | W. P. No. 310 of 2017 , decided on 16.02.2017 | This case addresses the obligations of a grandfather to maintain his grandchildren in the absence of their father. The High Court evaluated the responsibilities under the Family Courts Act, specifically sections 12 and 14(3), which outline maintenance responsibilities. The petitioners, MST. Haleema Bibi and others, challenged the decision of the District Court which had exempted the grandfather from paying maintenance. The High Court ruled that if both parents are unable to support their children, the grandfather must fulfill this duty if he has the means. This case underscores the importance of familial support in maintenance laws, particularly in family law contexts. The decision is significant for understanding the extent of financial obligations within family structures, particularly under Islamic law principles governing maintenance. Relevant case law cited includes Syed Saghir Ahmad Naqvi v. Province of Sindh and others, which supports the principle that grandfathers have a duty ... |
| 2005 SLD 48, 2005 PTD 649 | Complaint No. 1297 L of 2003 , decided on 24.04.2004 | In the case of Complaint No. 1297 L of 2003, the Federal Tax Ombudsman addressed allegations of maladministration against the Revenue Division, focusing on the assessment process under the Income Tax Ordinance, 1979. The complainant, represented by Messrs Sahib Jee, contended that the Revenue Division framed an illegal assessment while a prior complaint was pending before the FTO. The FTO emphasized the importance of judicious administrative discretion, highlighting that the assessing officer should have awaited the FTO's decision to ensure proper compliance with the law. The decision underscored the necessity for the Revenue Division to follow the recommendations of the FTO and to uphold the principles of administrative justice, thereby ensuring fair treatment in tax assessments. This case illustrates significant legal principles surrounding tax administration and the role of the Federal Tax Ombudsman in safeguarding taxpayer rights.... |
| 2024 SLD 3539 | STA NO. 1219/LB/2018 , decided on 04.01.2024 | In the case STA NO. 1219/LB/2018, the Appellate Tribunal Inland Revenue in Lahore addressed an appeal filed by M/s. Tariq Steel Furnace regarding a sales tax assessment. The hearing took place on January 4, 2024, and was presided over by Judicial Member Sarfraz Ali Khan and Accountant Member Shaban Bhatti. The appellant did not appear in court, while the respondent, represented by Mr. Ali Khalid, DR, presented the case for the Revenue. The tribunal's focus was on the application of Section 38 of the Sales Tax Act, 1990, which outlines the legal framework for sales tax disputes. The tribunal will issue a decision based on the evidence and arguments presented, emphasizing compliance with statutory requirements and fairness in tax administration. This case underscores the significance of proper representation in tax disputes and the importance of understanding the legal provisions governing sales tax assessments.... |
| 1994 SLD 1079, 1994 KLR 11 | Civil Appeal Nos. 14 of 1992 and 41 of 1989 , decided on 25.11.1993 | This case revolves around the acquisition of land measuring 4 kanals 10 marlas and 5 kanals 8 marlas for the Azad Jammu and Kashmir University. The case highlights the complexities of land valuation in compensation claims under the Land Acquisition Act. Key issues include the determination of market value based on the date of notification and the relevance of sale deeds in establishing fair compensation. The court ultimately ruled in favor of a higher compensation amount than previously awarded, based on thorough examination of market trends and evidence. This case serves as a significant precedent for future land acquisition disputes, emphasizing the need for fair and just compensation in accordance with prevailing market conditions.... |
| 2005 SLD 650, 2005 PTD 2241 | Appeal No.86/LB of 2005 , decided on 20.04.2005 | In the case of Appeal No.86/LB of 2005, the Customs Tribunal examined the confiscation of a Hino Prime Mover vehicle under the Customs Act of 1969. The case revolved around the interpretation of 'seizure' and the necessary evidentiary standards to establish that goods were liable for confiscation due to smuggling. The tribunal found that the prosecution could not convincingly prove that the vehicle in question was smuggled, as the evidence provided did not sufficiently support the claims of tampering or discrepancies in the chassis number. The appeal was accepted, allowing for the return of the vehicle to the appellant, emphasizing the importance of due process in customs law and the necessity for clear, compelling evidence in confiscation cases.... |
| 2004 SLD 3385, 2004 PLJ 556 | W.P. No. 3410 of 2000 | The case W.P. No. 3410 of 2000, heard in the Lahore High Court, revolved around the arbitrary appointments made to the post of Secretary Union Council. The petitioner, Muhammad Pervaiz, challenged the selection of Respondents Nos. 6 to 8, claiming that their appointments were based on extraneous considerations rather than merit. The court reviewed the recruitment process and found significant flaws, including lack of transparency and fairness. This ruling reinforced the principles of justice and equity in public employment, ensuring that future appointments would adhere to lawful procedures. The case highlights the ongoing issues surrounding political influence in recruitment processes and the necessity for accountability in public service appointments.... |
| 1998 SLD 670, 1998 SCMR 1206 | Criminal Petition for Leave to Appeal No.23(S) of , decided on 24.04.1995 | In the case of Mulazam Hussain vs. The State, the Supreme Court of Pakistan dealt with a petition for leave to appeal regarding a conviction under the Offence of Zina (Enforcement of Hudood) Ordinance, 1979. The petitioner, Mulazam Hussain, was convicted for Zina-bil-Jabr, with the trial court imposing a sentence of ten years rigorous imprisonment and thirty stripes. The key issues addressed included the delay in filing the FIR and the sufficiency of evidence regarding the act of Zina. The court ruled that even partial penetration was enough to constitute the offence, thereby reinforcing the legal standards set forth in the Hudood Ordinances. The ruling highlights the complexities of sexual offence laws in Pakistan, particularly under the Hudood Ordinance, and the significance of timely reporting of such crimes. This case serves as a crucial reference point in discussions surrounding women's rights and legal protections in Pakistan, as well as the judicial interpretation of sexual offe... |
| 2012 SLD 411, 2012 CLC 202 | R.F.A. No.9 of 2005 , decided on 29.09.2011 | This case revolves around the dismissal of a suit by the Civil Judge, Chaman, which was challenged by the appellants, Messrs Lahore Diocesan Trust Association Ltd. The case involved issues of property rights and the ability of the respondents to interfere with the religious practices of the Christian community. The appellants claimed that their property was occupied unlawfully, which led to their application for a declaration and injunction. The High Court found that the lower court had erred in dismissing the suit due to non-appearance of the appellants' counsel and not addressing the merits of the case. The High Court emphasized the importance of due process and the obligation of the trial court to consider the materials available before it. This case highlights significant aspects of civil procedure and the rights of religious communities regarding their properties.... |
| 2004 SLD 3762, 2004 PLJ 112 | Appeal No. 12 (129) of 2002-L , decided on 22.10.2003 | In the case of Ameer Abdullah vs. Managing Director Pak American Fertilizer Ltd., the National Industrial Relations Commission dealt with the complexities surrounding unfair labor practices and the proper jurisdiction for civil servants. The appellant claimed he was dismissed due to his trade union activities, alleging unfair labor practices by his employer. However, the NIRC concluded that it lacked the jurisdiction to convert a criminal complaint into a civil petition. The decision emphasized the importance of following legal procedures and the necessity for civil servants to approach the appropriate legal forums for issues related to their employment. The ruling reinforces the legal standards surrounding labor relations and the enforcement of rights in the workplace, highlighting the critical role of the NIRC and the Service Tribunals Act in protecting employee rights.... |
| 1972 SLD 598, (1972) 86 ITR 210 | IT REFERENCE No. 107 OF 1967 , decided on 09.08.1971 | In the landmark case of IT REFERENCE No. 107 OF 1967, the Allahabad High Court addressed the complex issue of reserve classification under the Super Profits Tax Act, 1963. The critical question was whether provisions for bonus, taxation, and proposed dividends could be classified as reserves for capital computation purposes. The court's ruling clarified the definition of 'reserve,' emphasizing that it must be a sum specifically allocated for future use. The case highlights the importance of accurate financial reporting and compliance with tax regulations, offering valuable insights for businesses and tax advisors alike. This decision reinforces the principle that provisions set aside for anticipated liabilities should not be dismissed as mere contingent liabilities but recognized as legitimate reserves that contribute to a company's capital structure. The ruling is significant for corporate financial practices, ensuring that similar provisions are adequately accounted for in future ass... |
| 1961 SLD 184, (1961) 41 ITR 1 | C.R. No. 18 OF 1958 , decided on 21.07.1960 | The case revolves around the valuation of a deceased individual's interest in coparcenary property under the Estate Duty Act, 1953. The court addressed whether a Hindu family migrating to a new location retains its personal law regarding succession. In this instance, the deceased was part of a family governed by the Benaras School of Hindu Mitakshara Law, which entitles the mother to a share in the property. The court concluded that the family had not renounced their personal law despite their migration to Hyderabad, thereby affirming the deceased's share as 1/3. This case is significant in understanding the rights of women in Hindu succession laws and the implications of migration on personal law. It highlights the importance of historical legal precedents in contemporary cases, making it a relevant study for legal practitioners and scholars alike.... |
| 2008 SLD 1790, 2008 SCMR 1206 | Criminal Petition No.534 of 2003 , decided on 28.03.2005 | This case involves a criminal petition concerning the granting of bail to an accused, Haji Mian ABDUL RAFIQUE, who was charged with the murder of his wife. The Lahore High Court had accepted the bail application based on the fact that most witnesses had been examined, and the delay in witness statements raised doubts about the prosecution's case. The Supreme Court upheld this decision, highlighting that the cancellation of bail was not warranted at this stage. The case reflects important aspects of criminal procedure, particularly regarding the rights of the accused and the presumption of innocence until proven guilty. Key legal principles from the Criminal Procedure Code, Penal Code, and the Constitution of Pakistan were applied. The case underscores the balance between prosecutorial diligence and the rights of the accused, especially in the context of bail applications.... |
| 2017 SLD 784, 2017 PLC 1123 | Writ Petition No. 34703 of 2016 , decided on 01.03.2017 | This case revolves around the appointment process of legal advisors within the Punjab Privatization Board, highlighting the significance of adhering to recommended procedures for recruitment. The petitioner challenged the appointment of a legal advisor, arguing that he was ranked higher in the merit list than the appointed individual. The Lahore High Court ruled in favor of the petitioner, emphasizing that the recommendations of the Punjab Privatization Board should be considered binding, and any deviation from this must be justified with well-founded reasons. This case underscores the importance of transparency and objectivity in recruitment processes for legal positions, ensuring that qualified candidates are appointed based on merit. It also serves as a reminder of the legal frameworks governing such appointments, including the Punjab Privatization Board Act and the Constitution of Pakistan, which mandate adherence to specified procedures. The decision is a crucial reference for fut... |
| 2008 SLD 866 = 2008 CLC 1449 | Writ Petition No.7800 of 2008 , decided on 30.06.2008 | This case revolves around the right of a student to seek admission and continue studies within an educational institution, specifically addressing the regulations governing examinations. The Lahore High Court ruled that the rules set forth by the Punjab Medical College were reasonable and necessary to maintain educational standards. The case highlights the balance between student rights and institutional regulations, emphasizing that all students, regardless of funding status, are subject to the same rules. The ruling reinforces the idea that educational institutions have the authority to enforce regulations that ensure academic integrity and quality. This case is significant for students pursuing medical education in Pakistan and sets a precedent regarding the enforcement of examination rules. The keywords relevant to this case include 'educational rights', 'regulations', 'medical education', 'Lahore High Court', and 'examination standards'.... |
| 1990 SLD 1231, 1990 PLD 14 | Civil Revision No. 1419 of 1989 , decided on 26.09.1989 | The case revolves around a civil revision petition concerning the execution of a decree for recovery of dowry articles. The petitioner, Sardar Ali alias Dara, claimed ownership of certain attached items, but the court found no evidence supporting this claim. The absence of the petitioner's counsel was not accepted as a valid reason for adjournment, highlighting the responsibility of lawyers to manage their cases effectively. The execution court's decision to dismiss the objection was upheld due to the petitioner's failure to provide necessary evidence. This case emphasizes the importance of proper legal representation and the adherence to procedural requirements in civil cases, ensuring that justice is served efficiently. The decision reinforces the principle that courts cannot halt proceedings based on the absence of lawyers engaged in multiple cases, underscoring the need for attorneys to prepare adequately for their responsibilities in court. Overall, the ruling illustrates the cour... |
| 2019 SLD 1727 = 2019 PCRLJ 1119 | Writ Petition No. 3970-P of 2018 , decided on 20.12.2018 | This case involved Salamatullah, who sought parole and remission of his life sentence under the Good Conduct Prisoners Probational Release Act, 1926, citing blood donation and good conduct as grounds for his request. The Peshawar High Court, presided over by Justices Rooh-ul-Amin Khan and Muhammad Ayub Khan, examined the merits of the petition. The court found that the petitioner had already received substantial remissions and had not served the minimum required time for eligibility for parole under the relevant laws. The decision emphasized the exclusive jurisdiction of the Provincial Government in matters of conditional release for good conduct, thereby rejecting the petitioner's request for constitutional relief. This case highlights the legal framework surrounding parole and remission in Pakistan, particularly in narcotics-related offenses, and underscores the importance of following due process in seeking such relief. Keywords: parole, remission, good conduct, narcotics law, const... |
| 2017 SLD 735, 2017 PLC 507 | I.C.A. No. 1591 of 2016 , decided on 12.01.2017 | This case revolves around the appointment of Zohaib Hassan as Assistant Superintendent Jail, where issues regarding height measurement and concealment of facts were pivotal. The court ruled that the petitioner could not claim a vested right to the position since he did not meet the height requirement. The judgment emphasized the significance of transparency and honesty in the application process for civil service positions. The refusal to take the petitioner's joining was deemed valid, given the circumstances surrounding the height measurement discrepancies. The case illustrates the importance of adhering to criteria set forth for civil service appointments, reinforcing the principle that individuals must meet all qualifications to secure a position.... |
| 1993 SLD 1774 = (1993) 199 ITR 515 | In the case involving Poonam Chand Jain against the Commissioner of Income Tax, the Allahabad High Court addressed significant issues surrounding income tax assessments under Section 143 of the Income-tax Act, 1961. The court examined the allegations that the petitioner had only earned income through commissions, specifically at the rate of Rs. 50 per metric ton. However, it was concluded that the petitioner failed to provide reliable evidence to support these claims. The Commissioner found that the actual expenses related to coal transportation were not disclosed, which led to the concealment of profits. This ruling emphasizes the importance of transparency in financial disclosures and the consequences of misleading information in tax assessments. The decision is crucial for understanding income tax regulations and the responsibilities of taxpayers in providing accurate financial data. The court's ruling reinforces the standard that findings by tax authorities must be supported by sub... | |
| 1987 SLD 2797 = (1987) 163 ITR 822 | This case revolves around the interpretation of section 80J of the Income-tax Act, 1961, which provides for deductions related to profits and gains from newly established industrial undertakings. The Karnataka High Court examined the claims of Metal Lamp Caps (P.) Ltd. regarding the manufacture of Goliath Screw Caps, a new product line distinct from their previous offerings. The court evaluated whether the Income-tax Officer's denial of benefits under section 80J was valid, given that the necessary conditions were met, including the verification of new machinery usage and fresh capital investment. The court ultimately ruled in favor of the petitioner, reinforcing the importance of adhering to statutory provisions while ensuring that the intent of tax relief for new industrial undertakings is honored. This case highlights the critical balance between regulatory compliance and the promotion of industrial growth in the economy.... | |
| 2010 SLD 2914 = (2010) 328 ITR 173 | I. T. A. No. 16(ASR)/1987 , decided on 31.07.1990 | The case revolves around the interpretation of Section 282 of the Income-tax Act, 1961, which pertains to the service of notices. The court held that the service of notice through affixture without exhausting other methods is invalid. The case highlights the importance of proper service procedures in tax assessments and reinforces the necessity for the revenue to demonstrate that all avenues of service have been explored before relying on affixture. The decision underscores the principles of fairness in tax administration and the rights of the assessee. Key terms include Income-tax Act, service of notice, affixture, assessment year 1969-70, and judicial interpretation of tax laws.... |
| 1972 SLD 832 = 1972 PCRLJ 517 | Criminal Appeal No. 344 of 1970 , decided on 04.05.1971 | In the case of Ghulam Rasool vs. The State, the Sindh High Court examined the legal intricacies surrounding the conviction of the appellant for offences related to abduction and wrongful confinement. The case stemmed from an incident where four women and a child were reportedly abducted by armed individuals, including the appellant. Key issues included the jurisdiction of the courts, the credibility of witnesses, and the procedural lapses during the investigation. The court found significant inconsistencies in the testimonies and emphasized the absence of the appellant's name in the initial report, which raised doubts about his involvement. Ultimately, the court ruled in favor of the appellant, emphasizing the importance of reliable evidence in criminal proceedings, and set aside the lower court's conviction. This case highlights critical aspects of criminal law, including the standards of proof required for conviction and the rights of individuals accused of serious crimes.... |
| 2002 SLD 1518, 2002 SCMR 1842 | Criminal Petitions No. 160 of 2000 and 108 of 2001 , decided on 11.09.2001 | This case revolves around the conviction of Rabnawaz for the murder of Muhammad Sadiq under section 302 of the Penal Code. The events leading to the murder occurred on November 22, 1994, when the complainant, Elahi Bakhsh, and his companion witnessed the accused, Rabnawaz, and others pursuing and fatally shooting Muhammad Sadiq. The Supreme Court evaluated the credibility of eyewitness testimonies and the evidentiary value of forensic reports regarding the weapon used. The Court highlighted that the exact distance of the shooting could not be accurately determined due to the chaotic nature of the incident. Ultimately, the Court upheld the conviction based on consistent and reliable witness accounts, reinforcing the legal standards for evidence in criminal cases. This case serves as a significant reference point for the application of evidentiary rules in the context of eyewitness reliability and the interpretation of legal maxims in judicial proceedings.... |
| 1986 SLD 252, 1986 PLJ 2067 | Criminal Appeal No. 234 and Murder Reference No. 1 , decided on 27.05.1986 | This case revolves around the murder of Ashiq Ali by Muhammad Ishaq, which occurred on June 19, 1981. The Lahore High Court reviewed the evidence, including eyewitness accounts and forensic analysis, leading to the conviction of Ishaq under Section 302 of the Pakistan Penal Code. The court noted the significance of the relationship between the accused and the victim, examining how it influenced witness testimonies. The court ultimately decided against the death penalty, favoring life imprisonment due to the lack of premeditation and the context of a money dispute. This case highlights issues related to the evaluation of evidence in murder cases, the impact of familial relationships on witness credibility, and the judicial approach to sentencing in capital cases. Keywords include murder conviction, eyewitness testimony, judicial review, and Pakistan Penal Code.... |
| 2010 SLD 2274, 2010 PTD 1440, (2010) 102 TAX 154 | I.T.A. No.982/IB of 2009 , decided on 17.03.2010 | The case revolves around the interpretation of the Income Tax Ordinance, 2001, specifically sections related to deemed assessments, rectification of orders, and tax recovery. The Income Tax Appellate Tribunal addressed the validity of a rectification order made by a Taxation Officer, challenging the jurisdiction and authority of junior officers in rectifying decisions made by their superiors. The case highlights the responsibilities of withholding agents in tax collection and the legal implications of failing to deduct tax at the correct rate. The Tribunal's decision underscores the importance of adhering to statutory provisions in tax law and ensuring that the taxpayer is not unfairly penalized for administrative mistakes. This case serves as a crucial reference for understanding the legal framework governing income tax assessments and appeals in Pakistan.... |
| 2024 SLD 4054, 2024 PLJ 139 | C.R. No. 58212 of 2021 , decided on 22.05.2024 | In the case of Muhammad Arshad vs. Muhammad Ilyas Naveed, the Lahore High Court dealt with issues related to pre-emption under the Punjab Pre-emption Act and specific relief under the Specific Relief Act. The petitioner, Muhammad Arshad, claimed a right to pre-empt the sale of land he alleged had been disguised as a gift by his maternal aunt, Mst. Fazeelat Bibi, to the respondents. The appellate court found inconsistencies and lack of credible evidence in the petitioner's assertions. The ruling highlighted the legal principles governing pre-emption claims and reiterated that gifts cannot be pre-empted as they do not fall within the definition of a sale. This case underscores the importance of presenting trustworthy evidence in property disputes and clarifies the application of lis pendens in pre-emption cases.... |