Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1987 SLD 144, 1987 MLD 3014 | Criminal Miscellaneous No. 82 of 1987 , decided on 05.05.1987 | In the pivotal case of Criminal Miscellaneous No. 82 of 1987 adjudicated by the Sindh High Court on May 5, 1987, Justice Allahadino G. Memon delivered a significant judgment concerning the application under Section 561-A of the Criminal Procedure Code. The petitioner, Abrar Hussain Qureshi, faced criminal proceedings under Sections 420 and 406 of the Penal Code filed by MST. Irshad Begum, who had acted as a guarantor for a loan extended by the National Bank of Pakistan. The respondent alleged cheating and criminal breach of trust when the petitioner failed to repay the loan, leading to the filing of an F.I.R. The High Court meticulously examined the business dealings between the parties, establishing that while there were financial interactions and guarantor obligations, the evidence did not substantiate the claims of deceit or breach of trust. The court emphasized the lack of concrete evidence to support the criminal charges, resulting in the quashing of the proceedings against the pe... |
| 1996 SLD 81, 1996 PTD 876, (1996) 217 ITR 746 | Civil Appeals Nos. 1825 to 1528 of 1977 , decided on 16.11.1995 | In the seminal case of BIHARI LAL JAISWAL and others vs. Commissioner of Income Tax, the Supreme Court of India delivered a pivotal judgment on November 16, 1995. The case revolved around the denial of registration under section 185 of the Income Tax Act, 1961, to a partnership constituted without adhering to specific licensing conditions outlined in the Madhya Pradesh Excise Rules. The partnership had entered into violation of clause VI, which explicitly prohibited forming partnerships without the Collector's written permission. Despite the absence of immediate license cancellation by the Collector, the Supreme Court determined that such a partnership could not be recognized as genuine under the Income Tax Act due to its illegality under the Excise Rules. This landmark decision reinforced the principle that no legal benefit, such as tax registration, could be granted to a partnership formed through unlawful agreements, thereby emphasizing the supremacy of statutory compliance over fis... |
| 2002 SLD 2833, (2002) 258 ITR 126 | D-2741 of 2016 , decided on 01.11.2002 | This case revolves around the interpretation of sections 147 and 148 of the Income-tax Act, 1961, concerning income assessments and the grounds for reopening an assessment. The court analyzed whether the Assessing Officer had sufficient reason to believe that the income of the assessee had escaped assessment, based primarily on a D.O. letter from the Commissioner of Calcutta. The court found that there was no new or sufficient material presented to justify the reassessment, as the assessee had already provided all necessary documents during the original assessment. The decision underscores the importance of a thorough examination of facts and the necessity for a rational connection between the reasons provided and the belief of income escapement. This ruling serves as a significant precedent for future cases involving income tax reassessments, emphasizing the principles of fairness and due process in tax law. Keywords: Income Tax, Assessment, Gauhati High Court, Reassessment, Legal Pre... |
| 1986 SLD 1408, (1986) 158 ITR 430 | SPECIAL CIVIL APPLICATION No. 3281 OF 1984 , decided on 12.09.1984 | This case revolves around the qualifications required to be appointed as a valuer under the Wealth-tax Act, 1957. Kirit P. Budhbhatti, a qualified electrical engineer, attempted to gain registration as a valuer despite lacking a formal qualification in civil engineering. The court examined the qualifications prescribed under Section 34AB of the Wealth-tax Act and Rule 8A of the Wealth-tax Rules. It clarified that mere membership in a recognized institution does not equate to possessing the requisite qualifications unless such membership is obtained through passing the necessary examinations. The ruling underscores the importance of adhering to statutory qualifications for professional roles, particularly in fields involving financial assessments and property evaluations. The case highlights the stringent requirements for becoming a valuer, ensuring that only qualified individuals can undertake such responsibilities. This decision reinforces the legal framework governing the qualificati... |
| 1993 SLD 1235, 1993 PLD 933 | C.R. No. 64-13 of 1982 , decided on 17.04.1993 | This case revolves around a dispute between the Lahore Development Authority (L.D.A.) and Mrs. Mussarat Imtiaz regarding land acquisition and development charges under the Contract Act (IX of 1872). The Lahore High Court ruled that the respondent was not obligated to surrender any portion of her land for roads or pay any additional charges, as the terms of the original agreement did not enforce such conditions. The court's decision highlighted the importance of clear and enforceable contract terms, emphasizing that recitals in contracts serve primarily to elucidate the parties' intentions but do not constitute binding obligations unless explicitly stated in the operative clauses. This case is significant in contract law, particularly in clarifying the distinction between recitals and operative parts of agreements, and reinforces the legal rights of property owners against undue claims for land acquisition.... |
| 2005 SLD 2227, (2005) 274 ITR 44 | D.B. IT APPEAL No. 61 OF 2001 , decided on 13.07.2004 | In this significant ruling by the Rajasthan High Court, the court examined the case of an assessee firm that sought registration under the Income-tax Act, 1961 after filing a return in the status of URF for the assessment year 1990-91. The case revolved around the application for registration that was delayed due to the partnership deed being retained by the authorised representative. The court emphasized the importance of recognizing genuine firms and provided a clear interpretation of Section 184 concerning the registration of firms. This decision affirms the need for judicial discretion in procedural matters, particularly when genuine reasons for delays are presented. The ruling is essential for tax professionals and firms navigating similar situations in compliance with tax regulations. The decision reflects the court's commitment to uphold the principles of equity and justice in tax matters, ensuring that genuine firms are not penalized for procedural lapses. Keywords like 'Income... |
| 2001 SLD 2562, 2001 CLC 1455 | Second Appeal from Order No.23 of 2001 , decided on 03.05.2001 | In the case of Ghulam Nabi vs. Manzoor Ahmad, the Lahore High Court addressed issues related to the West Pakistan Urban Rent Restriction Ordinance, 1959, focusing on the relationship between landlords and tenants. The court examined the evidence regarding the claims of ownership of the property in dispute. The tenant, Manzoor Ahmad, contended he purchased the shop but failed to provide any valid documentation, such as a sale deed or agreement. The Rent Controller and the First Appellate Court found the tenant's claims to be false and upheld the landlord's right to eject the tenant. The court's decision highlights the importance of having proper documentation in landlord-tenant disputes and the limitations of the Rent Controller's jurisdiction in matters of title. This case reaffirms the principle that once evidence is admitted without objection, it stands as proof of its validity. The court also emphasized that new pleas cannot be raised in a second appeal if they were not previously p... |
| 2021 SLD 389 = 2021 MLD 232 | Writ Petition No. 1006-A of 2019 , decided on 20.05.2020 | This case involves the entitlement to remissions under the Anti-Terrorism Act, 1997, specifically focusing on Section 21-F. The petitioner, Muhammad Khalid Khan, challenged the denial of remissions by the prison authorities. The court examined the implications of the Anti-Terrorism (Amendment) Ordinance, 2001, ruling that since the F.I.R. was registered before the Ordinance came into effect, the petitioner was entitled to the benefits of remissions that were applicable at that time. The decision underscores the importance of adhering to the legal framework existing at the time of a case's registration, ensuring fairness in the application of the law. This ruling emphasizes the principles of justice and the rights of individuals within the penal system, highlighting the need for clarity and consistency in legal interpretations regarding remissions and prisoner rights.... |
| 1937 SLD 2, (1937) 5 ITR 734 | MISC. JUDICIAL CASE NO. 49 OF 1934 , decided on 16.12.1935 | This case revolves around the interpretation of depreciation allowances under the Income-tax Act, focusing specifically on section 10(2)(vi) of the Indian Income-tax Act, 1922. The Central Provinces Manganese Ore Company Ltd. sought to claim depreciation for machinery that had been idle due to operational suspension, arguing that income generated from previously mined ore should qualify for depreciation claims. The judgment clarified that the allowance is contingent upon the machinery being employed in earning income during the accounting year, thus denying the claim. The ruling establishes critical precedents regarding the application of depreciation in income tax assessments, reinforcing the necessity of active use in the relevant period for claims to be valid. This case is pivotal for businesses navigating tax obligations related to asset depreciation and provides insight into judicial interpretations that affect financial reporting and tax strategy.... |
| 2007 SLD 2493 = 2007 PLC 1300 | C.P. No.D-148 of 2007 , decided on 24.07.2007 | In the 2007 case involving Shaokat Ali against the Federation of Pakistan, the Sindh High Court examined the legality of his supersession from promotion based on questionable remarks in a report known as 'Low Down'. The court emphasized that the remarks were vague and contradicted the favorable A.C.Rs received by the petitioner over the years. The court highlighted that the guidelines for promotion do not allow for supersession based solely on intelligence reports or pending inquiries, affirming that eligibility should be determined on merit. The decision mandated a reevaluation of the petitioner's promotion eligibility in the next board meeting, ensuring fairness in the selection process. This case underscores the importance of transparent and justified criteria in public service promotions, aligning with the principles of the Civil Servants Act and the Constitution of Pakistan. Keywords: promotion, civil servant, Sindh High Court, legal decision, eligibility criteria.... |
| 2015 SLD 2098, 2015 YLR 1427 | Writ Petition No. 4437 of 2013 , decided on 17.05.2013 | In this case, the Lahore High Court addressed a dispute regarding the recovery of dowry articles under the West Pakistan Family Courts Act. The petitioner, Umar Hayat, contested the Family Court's decision, which had decreed in favor of his wife, Mst. Rabia Basri, for the recovery of dowry articles based on a list submitted by her. The Family Court's judgment was grounded in the acknowledgment of the wife's claim by the husband in his written statement, which significantly impacted the proceedings. The Family Court's ruling was confirmed by the appellate court, emphasizing the importance of evidence and the proper application of law in family matters. This case underscores the legal framework governing dowry disputes and the critical role of evidence in judicial determinations. Legal practitioners and individuals involved in family law cases should take note of the implications of this case regarding the acknowledgment of claims and the necessity of presenting substantiated evidence. K... |
| 1980 SLD 115 = 1980 PTD 102 | Appeals Nos. K. Co. ST/2/B/AAC & K Co. T,/3/B/AAC , decided on 01.04.1978 | This case revolves around the appeals filed by K. Co. against the orders passed by the Sales Tax Officer concerning the valuation of goods chargeable with excise duty. The Tribunal highlighted that the Sales Tax Officer improperly revised the sale price of the goods without the necessary authority from the Central Excise Authority. The legal framework governing this case included the Finance Acts of 1955 and 1967, as well as the Central Excises and Salt Act of 1944 and the Sales Tax Act of 1951. The decision underscores the importance of adhering to proper legal procedures and authority in tax assessments, ensuring that the rights of taxpayers are protected. The ruling reinforces the principle that the declared values should be respected unless legally reassessed by the appropriate authorities. Key trends in tax law and excise duty practices are highlighted in this case, making it relevant for ongoing discussions in taxation and legal compliance.... |
| 1980 SLD 223, 1980 SCMR 268 | Cr. Appeal No. K 32 of 1969 , decided on 20.01.1974 | This case revolves around two criminal appeals concerning the validity of prosecution sanctions against government officials for alleged corruption. The Supreme Court of Pakistan dealt with the appeals from the High Court's decisions to quash the proceedings due to invalid sanctions. The case emphasized the importance of proper sanctioning authority in criminal prosecutions, highlighting that once a decision is made by the competent authority, it cannot be altered without new evidence. The principles of locus poenitentiae were discussed, clarifying that a government may not revise its decisions once decisive steps have been taken. This decision underlines the significance of procedural correctness in the prosecution of public officials, reinforcing that the integrity of legal processes must be maintained. Keywords such as 'corruption prosecution', 'criminal law', and 'sanction validity' are crucial for understanding the legal context of this case.... |
| 1997 SLD 819 = 1997 SCMR 1387 | Criminal Petition No.58-L of 1994 , decided on 01.03.1995 | In the case of Muhammad Ashraf and others vs. The State, the Supreme Court of Pakistan examined the circumstances surrounding the forfeiture of surety bonds posted by the petitioners for an accused in a murder case. The accused, Muhammad Aslam alias Achhu, had absconded after being granted interim bail, leading to the forfeiture proceedings initiated by the Special Court. The Court found that while the petitioners had indeed forfeited their bonds, the penalty imposed was unduly harsh considering that they had made efforts to ensure the accused’s appearance in Court. The ruling emphasized the need for balance between leniency and severity in such cases, ultimately reducing the penalty significantly. This decision highlights the importance of fair treatment for sureties in the legal system, ensuring that penalties reflect the real involvement and actions of the sureties in the case at hand. Key phrases such as 'surety bonds', 'forfeiture', 'interim bail', and 'Supreme Court of Pakistan' ... |
| 2000 SLD 433 = 2000 PTD 3103 = (1999) 237 ITR 561 | Income-tax References Nos.372 of 1983, 86 of 1985, , decided on 29.06.1998 | In a significant ruling by the Gujarat High Court, the court addressed multiple income tax references concerning the applicability of provisions under the Income Tax Act, 1961. The core issues revolved around the treatment of salary income received by the petitioner, Ashaben Rohitbhai, as the Managing Director of a company in which her husband had substantial interest. The court examined the conditions under which income attributable to a spouse could be excluded from the total income of the individual for tax purposes. It was determined that if the spouse possesses relevant technical or professional qualifications, and the income is solely attributable to the application of such expertise, then the income should be assessed independently. This ruling aligns with previous judgments emphasizing the necessity of recognizing professional qualifications in tax assessments, thereby providing clarity on the interpretation of sections 80T and 64(1)(ii) of the Income Tax Act. The decision rein... |
| 2020 SLD 233, 2020 PTD 129 | Special Criminal Miscellaneous Application No. 186 , decided on 12.10.2018 | In the case of Special Criminal Miscellaneous Application No. 186 of 2016, the Sindh High Court addressed significant issues regarding the jurisdiction of the Federal Investigation Authority (FIA) in customs-related matters. The applicant, Mumtazuddin, was charged with smuggling after being intercepted at Jinnah International Airport, where parts of Glock pistols were allegedly recovered from his luggage. However, the court found that the FIA had no authority to conduct the raid, as it is the prerogative of customs officers to handle such matters at notified places. The lack of proper legal procedure, including the failure to provide the accused an opportunity to declare the goods, led to the conclusion that there was no substantial evidence against him. The court's decision to acquit the accused highlights the importance of adhering to established legal frameworks in customs enforcement and the protection of individual rights during investigations.... |
| 1980 SLD 1789, 1980 PCRLJ 613 | Criminal Appeal No. 74 of 1975 , decided on 19.05.1979 | In the case of Muhammad Yamin vs. The State, the Sindh High Court addressed a murder conviction that stemmed from a violent altercation between the appellant and his uncle, Abdul Aziz. The incident occurred on July 4, 1970, when Yamin allegedly stabbed Abdul Aziz during a dispute related to family matters, specifically concerning the appellant's sister, Mst. Zarina. The prosecution presented compelling evidence, including eyewitness testimonies and a blood-stained weapon, leading to Yamin's conviction under section 302 of the Pakistan Penal Code for murder. The court highlighted the lack of substantial defense from the appellant, who claimed he was falsely implicated due to family rivalries. The appeal was ultimately dismissed, reinforcing the trial court's findings and the gravity of the offense. This case underscores the importance of eyewitness accounts and forensic evidence in criminal proceedings, particularly in homicide cases, where familial disputes can lead to tragic outcomes.... |
| 1987 SLD 1470, 1987 SCMR 108 | Civil Petition for Special Leave to Appeal No.112- , decided on 02.11.1986 | In the case of Sher Muhammad represented by his Legal Heirs and others vs. Samundar Khan represented by his Legal Heirs and others, the Supreme Court of Pakistan addressed significant issues concerning pre-emption rights under the Punjab Pre-emption Act, 1913, and Article 23 of the Constitution of Pakistan. The court reviewed the petitioners' claims for leave to appeal against a Lahore High Court ruling that dismissed their appeal regarding a decree for pre-emption. The petitioners argued that the High Court's decision was impacted by a prior case that established precedents against the validity of the Punjab Pre-emption Act's provisions regarding collateral rights. However, the Court found that the prior case had become moot and closed, thereby negating the petitioners' claims. The Supreme Court further clarified that the right of pre-emption conferred upon collaterals under the Punjab law did not infringe upon the fundamental rights of property ownership as stated in the Constitution... |
| 2023 SLD 2509, 2023 PLJ 385 | C.As. Nos. 2150 to 2263 of 2019 , decided on 24.03.2022 | This case revolves around the acquisition of land for the extension of the Pakistan Ordinance Factory (POF). The Supreme Court of Pakistan addressed multiple appeals regarding the compensation awarded to landowners, which had been increased by the Lahore High Court. The judgment emphasized the need to evaluate both market value and potential value of the land, ensuring that landowners receive fair compensation. It highlighted the factors involved in determining compensation, including the proximity of the land to urban areas, its classification, and its potential for future use. The decision reinforces the constitutional protection of property rights, ensuring that individuals are compensated adequately when their land is acquired for public purposes. This case is significant for understanding the principles applied in land acquisition cases and the rights of landowners in Pakistan.... |
| 1951 SLD 88 = (1951) 19 ITR 571 | D-2741 of 2016 , decided on 01.01.1951 | In the landmark case of East India Prospecting Syndicate v. Commissioner of Excess Profits TAX, the Calcutta High Court addressed the definition of 'business' under the Excess Profits-Tax Act, 1940. The case arose from a dispute over the assessment of excess profits tax on income derived from a sub-lease of mining rights. The court determined that the syndicate, a partnership, was not engaged in a business as defined by the Act, as its income was primarily from property rather than business activities. This case underscores the importance of clearly distinguishing between different types of income for tax purposes, especially in the context of partnerships versus incorporated entities. The ruling has significant implications for tax assessments, particularly in how rental and royalty incomes are classified, impacting similar cases in the future. The decision reinforces the legal understanding that merely holding and renting out property does not constitute a business operation, thus ex... |
| 1977 SLD 1071, (1977) 107 ITR 447 | IT REFERENCE Nos. 24, 100 AND 139 OF 1974 , decided on 03.09.1975 | In the landmark case of Commissioner of Income Tax v. Sabarkantha Zilla Kharid Vechan Sangh Ltd., the Gujarat High Court examined the applicability of tax exemptions for co-operative societies under the Income-tax Act, 1961. The case involved three references from different assessment years concerning the computation of profits and gains for a co-operative society engaged in the sale of agricultural implements to its members. The court analyzed the relevant sections of the Income-tax Act, particularly Section 81, which provides exemptions to co-operative societies. The judges determined that while certain profits earned from sales to members could be exempted, the entire gross profit could not be excluded from the total income without considering the necessary overhead expenses. The court ruled that a proper computation of total income must include permissible deductions. This decision clarified the interpretation of tax exemptions for co-operative societies and emphasized the importan... |
| 1973 SLD 420 = (1973) 89 ITR 112 | Case Referred No. 15 of 1969 , decided on 08.04.1971 | In the case of Soni Hinduji Kushalji & Co. v. Commissioner of Income Tax, the Supreme Court addressed the complexities surrounding business losses incurred from illegal activities. The case revolved around the confiscation of gold worth Rs. 56,978 by customs authorities, which the assessee claimed as a business loss for the assessment year 1963-64. The court clarified that while businesses engaged in illegal activities may generate taxable income, deductions for losses arising from those illegal activities are not permissible under the Income-tax Act. This landmark ruling highlights the distinction between taxable profits and deductible losses, reinforcing the principle that infractions of law cannot be considered a normal business risk. The decision is significant in the realm of tax law, as it underscores the limitations imposed on claims for deductions tied to unlawful conduct, providing clarity for future cases involving similar issues.... |
| 2004 SLD 2148, 2004 CLD 1594 | Regular First Appeal No.463 of 2002 , decided on 29.09.2003 | In the case of Regular First Appeal No.463 of 2002, heard by the Lahore High Court on September 29, 2003, the appellants, Messrs DELITE HOUSE (PVT.) LIMITED and two others, contested the liability imposed by Islamic Investment Bank Limited under the Financial Institutions (Recovery of Finances) Ordinance (XLVI of 2001), specifically Section 22. The appellants admitted their liability towards the principal and the markup but disputed the calculation of their outstanding debt, claiming substantial payments had been made that were not reflected in the bank's account statement. They argued that their actual liability was significantly lower after accounting for these payments. Despite these arguments, the court upheld the original amount claimed by the bank, noting that the appellant had previously admitted liability for the principal and agreed to the markup as stated. The court found no merit in the appellant's contention regarding the calculation discrepancies and the alleged overchargi... |
| 1962 SLD 54 = (1962) 46 ITR 39 | In the landmark case of Commissioner of INCOME TAX v. Kettlewell Bullen & Co. Ltd., adjudicated by the Calcutta High Court in 1962 (1962 SLD 54 = (1962) 46 ITR 39), the court delved into the intricate distinctions between capital and revenue receipts under the Income Tax Act, 1961. The core issue revolved around whether the sum of Rs. 3,50,000 received by Kettlewell Bullen & Co. Ltd. for relinquishing its managing agency was a revenue receipt subject to taxation or a capital receipt exempt from such duties. The company, engaged in managing agencies for multiple firms including Fort William Jute Co. Ltd., voluntarily resigned from one of its agencies, entering into a sale agreement with Messrs. Mugneeram Bangur & Co. This agreement not only facilitated the resignation but also structured a compensation mechanism outside the original managing agency terms, thereby generating the aforementioned sum. The High Court meticulously analyzed the nature of the managing agency business, emphasiz... | |
| 2019 SLD 776, 2019 PLD 112 | Civil Petition No. 632 of 2018 , decided on 01.10.2018 | The case revolves around the interpretation of bail provisions under the National Accountability Ordinance, 1999, specifically focusing on Section 16(a) which mandates a trial to be concluded within thirty days. The Supreme Court of Pakistan clarified that while this provision aims for expedited trials, it does not automatically grant bail upon delays. The petitioner, Tallat Ishaq, was involved in allegations of corruption and sought bail under the extraordinary jurisdiction of the High Court. The Court underscored that bail applications must consider the merits of the case and any undue hardship caused by delays. This ruling is significant for future cases involving the National Accountability Bureau, reinforcing the need for judicial efficiency while ensuring accused individuals' rights are protected. The case sets a precedent for how delays in trials are assessed in the context of bail applications, emphasizing the importance of timely justice without compromising legal standards.... |
| 1978 SLD 283, 1978 PLD 38 | D-2741 of 1978 , decided on 17.01.1978 | In the Supreme Court of Pakistan case involving Shadi Khan vs. Muhammad Saleem and others, the court addressed critical issues surrounding adjournments in criminal trials under the Criminal Procedure Code. The case highlighted the importance of interpreting legal provisions flexibly to ensure justice is served without unnecessary delays. The court ruled that the Sessions Judge's postponement of the trial was justified given the circumstances, which included a backlog of cases. The decision clarified that section 344 allows for adjournments and that the absence of a specified date does not invalidate the proceedings. This ruling reinforces the principle that legal interpretations should facilitate the smooth functioning of the judicial system while respecting the rights of the accused and the integrity of the legal process. The case underscores significant themes in criminal law, such as the balance between procedural rules and the need for timely justice.... |
| 1987 SLD 3329, (1987) 167 ITR 321 | D-2741 of 2016 , decided on 01.01.1987 | In the landmark case of Commissioner of Income Tax v. Banwari Lal Agarwala, the Patna High Court addressed the complexities surrounding income tax liabilities and the implications of Section 60 of the Income-tax Act, 1961. The central issue was whether the commission income, which was partially designated for a trust, could be considered as income of the assessee, who had not transferred the underlying assets. The court's ruling clarified that since the commercial assets from which the income arose were not transferred to the trust, the entire commission was deemed taxable as the income of Banwari Lal Agarwala. This case serves as a critical reference for understanding income tax obligations when income is specified for distribution to a trust without an actual transfer of assets. The implications of this ruling extend to various financial arrangements involving trusts and income distribution, making it a significant precedent in taxation law. By focusing on the nature of income and th... |
| 1994 SLD 201, 1994 PTD 949, (1994) 69 TAX 87 | Tax Reference No. 36 of 1986 , decided on 26.04.1993 | In the case of Tax Reference No. 36 of 1986, the Lahore High Court evaluated the procedural validity of income tax assessments made under the Income Tax Ordinance, 1979 and the Income Tax Act, 1922. The court primarily focused on the authority of the Inspecting Assistant Commissioner in directing income tax assessments. It was determined that any additions to income tax assessments must originate from the assessing officer, and the Tribunal's findings were upheld as binding. The court emphasized the importance of affording reasonable opportunities for hearings to the assessee, reinforcing the principle of fairness in tax assessments. This case underscores the procedural checks in the income tax framework, ensuring that taxpayers' rights are protected during income tax assessments. It highlights the significance of authority and procedural correctness in tax matters, which is crucial for legal compliance and taxpayer protection.... |
| 1987 SLD 3462, (1987) 168 ITR 238 | In the case of Commissioner of Income Tax v. Kalinga Airlines (P.) Ltd., the Orissa High Court addressed significant issues regarding the status of Kalinga Foundation Trust under the Income-tax Act, 1961. The Court noted that the Income Tax Officer (ITO) initially treated cash credits in the name of the trust as income of Kalinga Airlines, concluding that the trust was not a juristic person. This decision was appealed, and the Appellate Authority overturned the ITO's ruling, relying on previous Tribunal decisions that recognized the trust's legal status. However, the Supreme Court later reversed the earlier decisions and mandated the Tribunal to reconsider its findings, emphasizing the importance of clarifying the trust's status as it relates to genuine financial contributions. This case highlights the complexities involved in tax law and the recognition of trusts, which can significantly impact taxation outcomes. The ruling serves as a pivotal reference for similar cases in the future... | |
| 1984 SLD 1072, 1984 PLC 188 | Constitutional Petition No. 97 of 1981 , decided on 04.10.1983 | In the case of Independent Newspapers Corporation Ltd. vs. Deputy Director, Labour Welfare, the Sindh High Court dealt with a jurisdictional challenge regarding a wage dispute. The core issue revolved around the Payment of Wages Act, 1936, and the Provisional Constitution Order, specifically the territorial jurisdiction of the Sindh High Court. The petitioner, owning the Jang Newspapers, contested the authority of the Payment of Wages Authority at Bahawalpur, asserting that the proceedings initiated there were invalid as they fell outside the court's jurisdiction. The court's ruling emphasized the necessity for legal actions to occur within the jurisdiction of the adjudicating authority, thereby reinforcing the legal principle that jurisdiction must be established based on the location of the events leading to the dispute. This case serves as a crucial reference for understanding jurisdictional limitations in employment-related legal matters, particularly in wage disputes arising from ... |
| 2010 SLD 1247, 2010 YLR 253 | Criminal Miscellaneous No. 1093-B of 2009 , decided on 04.04.2009 | This case revolves around the intricacies of criminal law, focusing on the application of the Criminal Procedure Code (V of 1898) and the Pakistan Penal Code, 1860. The petitioner sought bail after being implicated in a serious incident involving multiple defendants and injuries. The court highlighted the challenges in assigning specific roles in chaotic situations and emphasized the need for a thorough investigation before determining liability. This decision reflects the court's commitment to ensuring justice while balancing the rights of the accused. Key legal principles such as vicarious liability and the burden of proof were central to the court's consideration, making this case significant for future references in criminal jurisprudence.... |
| 2006 SLD 2103, 2006 CLC 847 | C.P. No.D-1315 of 2005 , decided on 13.01.2006 | In the case of C.P. No.D-1315 of 2005, the Sindh High Court deliberated on the maintainability of a constitutional petition concerning the election of office-bearers of the Karachi Electric Dealers Association under the Societies Registration Act, 1860. The petitioner, Muhammad Irfan, had served as President for over 20 years and challenged an amendment that extended the election term from one to three years. The court found that the petitioner had previously accepted the election results under the new terms and ruled that he could not contest the legality of the amendment after benefiting from it. This case highlights important legal principles about the conduct of petitioners and the implications of amendments in organizational governance. Legal professionals should note the significance of clean hands in litigation, particularly in cases involving internal governance disputes within registered societies. Keywords such as 'Societies Registration Act', 'constitutional petition', 'elec... |
| 1974 SLD 337, (1974) 31 TAX 1, (1966) 59 ITR 767, 1989 PTD 93 | Civil Appeal No. 539 of 1964 , decided on 24.11.1964 | In the landmark case of Kesoram Industries and Cotton Mills Ltd vs Commissioner of Wealth Tax, the Supreme Court of India addressed significant issues related to asset valuation under the Wealth Tax Act, 1957. The court examined the revaluation of fixed assets for the assessment year 1957-58, emphasizing the need for accurate financial reporting. The ruling clarified that the company's balance sheet, reflecting an appreciated asset value of Rs. 2,60,52,357, was valid and should be accepted by the Wealth Tax Officer. Additionally, the court ruled that proposed dividends declared by directors do not constitute a debt owed as they are subject to shareholder approval. Importantly, the court recognized the liability to pay income tax as a debt owed on the valuation date, reinforcing the necessity for companies to account for tax liabilities in their financial assessments. This case is pivotal for corporate entities navigating wealth tax regulations, highlighting the interplay between asset ... |
| 2021 SLD 2130, 2021 PLJ 68 | Election Petition No. 54 of 2018 , decided on 22.05.2019 | This case involves an election petition filed by Jameel Ahmed Dashti contesting the results of the bye-elections held for constituency PB-47 Kech-III on December 6, 2018. The primary issue was whether the election process was marred by illegal and corrupt practices as alleged by the petitioner against the returned candidate, Abdul Rasheed. The Tribunal emphasized the importance of evidence in election disputes, highlighting that vague allegations without substantial proof are insufficient to overturn election results. The decision underscores the necessity for candidates to raise objections during the nomination process and the need for credible evidence when alleging electoral misconduct. The court's ruling serves as a precedent for future election-related disputes, emphasizing strict adherence to procedural requirements and evidentiary standards. This case is significant for understanding the legal framework surrounding electoral integrity in Pakistan, particularly under the Election... |
| 2015 SLD 86, 2015 PLD 275 | C.P. Nos. 78, 79, 85 of 2014 and C.P. No. 1646-L o , decided on 09.12.2014 | This case revolves around the constitutional petitions filed against the Prime Minister and the Interior Minister for alleged false statements made in Parliament, which purportedly violated Articles 62 and 63 of the Constitution of Pakistan. The Lahore High Court examined the maintainability of the petitions, ultimately dismissing them on grounds of non-justiciability as political questions. The court emphasized the need for a clear judicial determination regarding disqualifications of elected officials, highlighting the constitutional requirement for a prior court declaration or conviction before any action could be taken against a member of Parliament. This judgment underscores the delicate balance between judicial oversight and political accountability in the governance of Pakistan, reaffirming the principle that constitutional provisions must be interpreted in light of their intent to maintain democratic integrity. The case is significant for its implications on the standards of ac... |
| 1993 SLD 1167, 1993 PLC 134 | KAR-152 of 1992 , decided on 27.08.1992 | This case revolves around the appeal of an employee whose services were terminated on medical grounds, specifically due to unfitness for the role of an ambulance driver. The Labour Appellate Tribunal upheld the lower court's decision, emphasizing the importance of medical assessments in employment roles that involve critical responsibilities. The case highlights key issues related to employee rights, termination procedures, and the legal framework governing such terminations in Pakistan. The decision reaffirms the principle that an employee who has collected all dues cannot be considered aggrieved under the law, thereby setting a precedent for similar future cases. This ruling is significant for both employees and employers, providing clarity on the implications of health-related terminations and the necessity for proper procedural adherence. The case also references multiple precedents, indicating a consistent judicial approach towards employment law in Pakistan.... |
| 1986 SLD 198, 1986 SCMR 1676 | Petition for Leave to Appeal Nos. 45-K and 51-K of , decided on 04.03.1988 | This case involves an appeal to the Supreme Court of Pakistan regarding the conviction and sentencing of an individual under Section 302 of the Penal Code. The Sindh High Court had previously reduced the sentence to life imprisonment, which led to the petitioners seeking further appeal. The Supreme Court's decision to grant leave to appeal underscores the importance of ensuring that legal principles are correctly applied in criminal justice. The case highlights issues of due process, the interpretation of legal standards, and the balance between conviction and sentencing. The participation of notable advocates, including Abdul Hafeez Memon and Hayat Junejo, emphasizes the legal complexities involved. This case is relevant for discussions on criminal law, judicial review, and the rights of the accused. It serves as a significant reference for similar cases in the future, contributing to the evolving jurisprudence in Pakistan.... |
| 1999 SLD 314, 1999 SCMR 700 | Civil Appeals Nos. 114 and 115 of 1995 , decided on 18.12.1998 | This case revolves around the concept of malicious prosecution. The Supreme Court of Pakistan dealt with the appeals related to a case where the petitioner claimed to have been wrongfully prosecuted by the respondent. The petitioner argued that the prosecution was initiated with malicious intent and without reasonable grounds. However, the Supreme Court emphasized the necessity for the petitioner to provide substantial evidence demonstrating that the prosecution was both malicious and baseless. The decision underscored that simply having the prosecution fail does not automatically imply malicious intent on the part of the prosecutor. The court's ruling reiterated the principles established in previous cases regarding the burden of proof in malicious prosecution claims. Keywords: malicious prosecution, Supreme Court of Pakistan, legal principles, burden of proof, wrongful prosecution, damages, legal remedies, criminal law.... |
| 2022 SLD 989, 2022 SCMR 1344 | Civil Appeal No. 937 of 2018 , decided on 18.11.2020 | This case revolves around the eligibility of a political candidate, RANA MUHAMMAD ASIF TAUSEEF, who contested in the general elections of 2018. The Lahore High Court's decision to disqualify him was based on a decree against his spouse, which was issued after the statutory cut-off date for asset disclosure. The Supreme Court found this to be a misapplication of the law, particularly sections 60(2)(d) and 62(9)(c) of the Elections Act, 2017. The ruling emphasized the importance of fair judicial process and the constitutional right to participate in elections, as guaranteed by Article 17 of the Constitution of Pakistan. The court restored the decision of the Election Tribunal that had previously accepted the nomination papers, thereby reinforcing the candidate's eligibility. This case highlights critical aspects of electoral law, candidates' rights, and the responsibilities of judicial bodies in ensuring justice. The ruling is significant for future electoral disputes, emphasizing the ne... |
| 1989 SLD 778, 1989 SCMR 832, 1989 SLD 1334 | Civil Appeal No.104 of 1982 , decided on 05.02.1982 | This case revolves around the dismissal of Manzoor-ul-Hassan from the National Bank of Pakistan, where he had served since 1958. Following disciplinary proceedings initiated against him in 1970, he was dismissed in 1971. The respondent challenged this dismissal in a civil suit, claiming it was wrongful and void. The lower courts initially sided with the respondent, asserting that his employment was governed by statutory rules. The Supreme Court ultimately confirmed that the National Bank's Staff Service Rules were statutory instruments and that the dismissal did not follow proper procedures as stipulated, leading to the respondent's reinstatement. This case is significant in understanding the legal framework surrounding employment rights within statutory bodies, emphasizing the importance of adherence to procedural safeguards in employment dismissals.... |
| 2021 SLD 2354, 2021 PLD 795 | Criminal Petition No. 624 of 2021 , decided on 07.07.2021 | This case revolves around the bail petition of GUL REHMAN, who was arrested for carrying unlicensed firearms and ammunition. The Supreme Court of Pakistan addressed significant delays in the submission of investigation reports in the Khyber Pakhtunkhwa region, highlighting that such delays undermine the rule of law and affect the judicial process. The Court's decision emphasized the importance of timely investigations and the implications of prolonged custody without trial. The ruling aimed to not only provide relief to the petitioner but also to prompt systemic reforms in the handling of criminal cases, ensuring that justice is served efficiently and effectively. The Court's directive for a meeting among law enforcement and prosecution officials is a crucial step towards addressing the endemic issues of delayed justice, which have been a persistent concern in the region. The case illustrates the balance between individual rights and the responsibilities of the State in upholding the l... |
| 2014 SLD 1143 = 2014 MLD 379 | Writ Petitions Nos.13641, 13287, 13276, 13249, 132 , decided on 12.12.2012 | The case revolves around a dispute regarding the admission criteria at Bahauddin Zakariya University, where the Vice Chancellor changed the criteria after the merit list had been issued, adversely affecting the petitioners who had already been declared successful under the previous criteria. The Lahore High Court held that such a change was invalid, emphasizing the necessity for universities to maintain consistency and transparency in their admission processes. The ruling reinforced the principle that administrative actions must adhere to established legal frameworks and protect the rights of students. This case highlights the ongoing challenges in educational governance, particularly concerning fairness in admissions and the adherence to legal standards, making it a significant reference point for future cases involving university admissions.... |
| 2009 SLD 275 = (2009) 99 TAX 186 | S.T.A. No. 2644/LB of 2001 , decided on 13.05.2006 | This case revolves around the appeal filed by M/s Flying Paper Industries against the Order-in-Original No. 188/2001, where they were directed to pay additional tax due to late submissions of sales tax for the periods of November 1997 and March 1998. The Tribunal found that the initial order imposed a significant penalty and additional tax amount based on late payment, which was contested by the appellant on grounds of insufficient opportunity to defend their case and reliance on a court order for their tax deposits. The Tribunal ultimately set aside the previous decision, allowing for a more favorable calculation method for the additional tax owed, thereby emphasizing the evolving nature of tax law and the need for equitable treatment of taxpayers. The ruling serves as a precedent for similar cases involving late tax payments and the application of current tax rates for additional tax liabilities, making it a significant point of reference in tax law litigation.... |
| 2014 SLD 2214, 2014 CLD 1696 | Suit No. 1303 of 2013 , decided on 13.05.2014 | This case revolves around a copyright dispute between Muhammad Kashan, the plaintiff, and the Coca-Cola Corporation Pakistan Limited along with its affiliates regarding the alleged infringement of Kashan's original audio-visual content, 'Dream Music,' by the defendants' program, 'Coke Studio Season 6.' The plaintiff claimed that the airing of the latter infringed upon his rights under the Copyright Ordinance, 1962. The court examined the nature of the works in question, emphasizing the distinction between mere ideas and their expression. It concluded that the plaintiff did not demonstrate that the defendants had copied the expression of his idea, resulting in the dismissal of his application for an injunction. This case highlights the importance of copyright law in protecting creative works while clarifying the boundaries between idea and expression.... |
| 1975 SLD 983, 1975 PCRLJ 933 | Criminal Appeal No. 77 and Confirmation Case No. 2 , decided on 05.11.1973 | In the case of Mehboob vs. The State, the Sindh High Court dealt with a tragic incident involving the murder of a young boy, Didar, by his maternal uncle, Mehboob. The court meticulously reviewed the evidence, including eyewitness testimonies and medical reports, which indicated that Didar suffered multiple fatal injuries inflicted by a hatchet. The prosecution established a clear motive linked to a prior family feud, as the appellant sought revenge for the murder of his father. The court emphasized the importance of maintaining justice and the rule of law, ultimately upholding the conviction and sentence of the appellant. This case highlights critical issues in criminal law, including the admissibility of confessions, the evaluation of eyewitness credibility, and the application of the death penalty. It is a pivotal case in understanding murder convictions and the judicial process in Pakistan.... |
| 1986 SLD 381 = 1986 SCMR 233 | Civil Petition for Leave to Appeal No. 5-R of 1985 , decided on 19.10.1985 | In the case of Muhammad Ashraf Khokhar vs. Chairman Railway Board, the Supreme Court of Pakistan addressed issues concerning civil service promotions and allegations of mala fide actions by public functionaries. The petitioner challenged the decision of the Service Tribunal which had rejected his claim for promotion and pay in Grade-17 based on an average rating in his Annual Confidential Record (A.C.R.). The Court reiterated the necessity for specific evidence when alleging mala fide, highlighting that vague assertions are insufficient for legal claims. The ruling emphasized the importance of documented performance evaluations in determining eligibility for promotion in public service. This case serves as a critical reference point for civil service regulations and the standards for alleging mala fide actions in administrative decisions, reinforcing the need for clarity and evidence in such claims.... |
| 1996 SLD 304, 1996 PLC 113 | Writ Petition No. 1734 of 1986 , decided on 06.06.1995 | This case involves the Cooperative Model Town Society's challenge against the jurisdiction of the Labour Court regarding the retirement of an employee. The court's decision clarified the applicability of the Cooperative Societies Act and the Industrial Relations Ordinance, emphasizing that service matters of employees do not fall under the business of the society as defined in the law. The ruling highlighted the importance of fair procedures and the rights of employees, reinforcing that actions taken without proper procedures can be deemed mala fide and unjust. The case is significant for understanding the interplay between cooperative society regulations and employee rights under labor laws. Keywords: Cooperative Societies Act, Labour Court jurisdiction, employee rights, mala fide actions, Industrial Relations Ordinance, retirement procedures.... |
| 2009 SLD 2433 = (2009) 311 ITR 224 | T.C. (A) No. 120 OF 2004 , decided on 29.11.2006 | In the case of Commissioner of Income-tax v. Tamil Nadu Co-Operative Silk Producers Ltd., the Madras High Court addressed the eligibility of co-operative societies for tax deductions under the Income-tax Act, specifically section 80P(2)(a)(i). The court determined that a co-operative society engaged in marketing silk was entitled to deductions for interest received from its members for providing materials on credit. This decision is significant as it clarifies the interpretation of 'carrying on the business of banking' within the context of co-operative societies. The ruling reinforces the legal precedent established in prior cases, thus providing essential guidance for similar future cases. The case highlights the importance of understanding tax law as it pertains to co-operative societies, emphasizing their rights to claim deductions based on their business operations. This case contributes to the growing body of legal interpretations that support the financial operations of co-opera... |
| 2003 SLD 2672 = 2003 CLC 1333 | Suit No. 540 of 2002 , decided on 11.12.2002 | In the case of Suit No. 540 of 2002, the Sindh High Court dealt with a dispute involving the appointment of a receiver for Noori Textile Mills Limited. The plaintiff, Abdul Karim, sought to enforce his rights stemming from a Joint Venture Business Agreement, while the defendants argued that existing mortgage decrees took precedence over any claims made by the plaintiff. The court dismissed the plaintiff's application, reinforcing the principle that mortgage rights are superior to other interests in the property. The case highlighted the importance of understanding the implications of mortgage decrees in civil litigation and the necessity for parties to acknowledge existing legal encumbrances. This case serves as a crucial point of reference for similar disputes involving property rights and mortgage claims, emphasizing the need for legal clarity in business agreements and the management of mortgaged assets. Keywords: mortgage rights, civil procedure, property law, receiver appointment,... |
| 2009 SLD 250, 2009 PLD 28 | Criminal Miscellaneous No. 886 of 2008 | In the Peshawar High Court case of Criminal Miscellaneous No. 886 of 2008, the petitioner Hayatullah sought bail in connection with serious charges under sections of the Pakistan Penal Code, including murder and other offenses. The court analyzed the evidence presented, noting that the complainant's claims lacked corroboration and were based on mere imagination. It highlighted the importance of reasonable grounds for believing an accused's guilt before denying bail, particularly in non-bailable offenses. The ruling reiterates the need for trial courts to avoid a mechanical approach to bail petitions, instead making a tentative assessment of all evidence to uphold the rights of the accused. This decision is significant in ensuring that the principles of justice and fair trial are maintained, emphasizing that the nature of the crime alone cannot dictate the denial of bail. It serves as a reminder of the judicial responsibility to protect individual liberties while balancing the interests... |
| 1970 SLD 708, (1970) 78 ITR 55, (1971) 24 TAX 120 | CIVIL APPEAL No. 1775 OF 1969 , decided on 11.08.1970 | This case revolves around the interpretation of the Income Tax Act, specifically regarding the remission of trading liabilities and how they are assessed in subsequent years. The Supreme Court determined that the Income Tax Officer's assessment lacked proper justification, as there was no conclusive evidence that any part of the bonus claimed by the employees had been previously deducted. This case highlights the importance of clear documentation and the necessity for the tax authorities to provide substantial proof when assessing income based on past liabilities. Keywords like 'Income Tax Act', 'trading liability', and 'deduction' are crucial for understanding the nuances of tax law in India.... |
| 1991 SLD 1369, 1991 SCMR 1798 | Civil Petition for Leave to Appeal No-296-R of 198 , decided on 21.03.1990 | In the case of Mst. Shamim Akhtar vs. Muhammad Sadiq and others, the Supreme Court of Pakistan addressed critical issues surrounding pre-emption rights and symbolic possession under the North-West Frontier Province Pre-emption Act of 1950. The petitioner obtained a pre-emption decree for the suit land, but the execution application was contested, leading to a determination that she was only entitled to 'Qabza Malkana'. This case is significant in highlighting the legal interpretations of possession rights in property law, particularly in pre-emption cases. The Supreme Court upheld the findings of the lower courts, emphasizing the importance of finality in judicial decisions and the legal standing of tenants in similar disputes. The ruling reinforces the boundaries of property rights and the procedural nuances in civil litigation, making it a pivotal reference for future cases involving pre-emption and possession claims.... |
| 1986 SLD 1621, (1986) 159 ITR 670 | TAX CASE Nos. 1091 TO 1093 OF 1979 , decided on 29.01.1985 | In the case of Commissioner of Income Tax v. Chandra Litho Press, the Madras High Court analyzed whether offset machinery used by the assessee qualified as 'other electrical machinery' under the Income-tax Rules, 1962. The assessee claimed a 10% depreciation rate based on the machinery's reliance on electricity. The Income Tax Officer initially denied this claim, stating the machinery did not generate electricity. However, the Tribunal overturned this decision, leading to the reference before the High Court. The Court clarified that the definition of 'electrical machinery' requires an investigation into whether the electric motor is an integral part of the machinery, reiterating its stance from a prior case, CIT v. M.S. Sahadevan. The Court remanded the case for further investigation into the nature of the machinery and its components, emphasizing the importance of the motor's integration into the machinery for classification as electrical. This case highlights the nuanced interpretati... |
| 2021 SLD 1415, 2021 SCMR 1108 | Civil Petition No. 852 of 2020 , decided on 10.09.2020 | In the case of Civil Petition No. 852 of 2020, the Supreme Court of Pakistan addressed issues surrounding specific performance of contracts, focusing on the obligations of both vendors and vendees under the Specific Relief Act, 1877, the Contract Act, 1872, and the Transfer of Property Act, 1882. The court elaborated on the discretionary nature of specific performance, asserting that it is not an automatic entitlement but rather contingent upon the parties' actions and intentions. The judgment highlighted the necessity for the vendee to demonstrate readiness and willingness to fulfill their contractual obligations, including the ability to pay the balance sale consideration within the agreed timeframe. The ruling also clarified that while the principle of time not being of the essence generally applies to immoveable property transactions, specific circumstances can alter this presumption. The court’s decision to allow the appeal underscored the importance of adhering to contractual obl... |
| 2002 SLD 2407, 2002 PLD 359 | Suit No. 892 of 2000 , decided on 05.10.2001 | In the case of Liaquat National Hospital Association vs. Province of Sindh, the Sindh High Court addressed critical issues surrounding public interest litigation and the legal principles governing the actions of government departments. The plaintiffs, a registered body operating a hospital, sought an injunction against government actions based on an interim report that alleged mismanagement without due process. The court underscored the importance of fair treatment by government officials and the necessity for inquiries to adhere to legal standards. The ruling emphasized that public interest litigation is not merely about individual grievances but serves to protect the collective rights of disadvantaged communities. This case highlights the balance between governmental authority and the legal rights of organizations, ensuring that public functions are executed without bias. The court's decision reinforces the principles of transparency and accountability in public administration, makin... |
| 2019 SLD 1533, 2019 MLD 1139 | Criminal Revision Applications Nos. 06 and 13 of 2 , decided on 03.09.2018 | In the case concerning Criminal Revision Applications Nos. 06 and 13 of 2017 decided by the Sindh High Court, the court addressed significant legal questions related to white-collar crimes, particularly fraud and misappropriation of funds. The case arose from allegations that a substantial amount of Rs. 12,85,95,919 was misappropriated through fraudulent transactions and fake correspondences. The High Court found that the Trial Court had improperly rejected a supplementary investigation report without due consideration of the evidence collected. The ruling underlined the legal principle that reinvestigation is permissible even after a final challan has been submitted, thus allowing the prosecution to present additional evidence against the accused. This decision highlights the judicial system's commitment to ensuring that justice is served based on the merits of the case rather than procedural technicalities. The case is pivotal for reinforcing the rights of victims in financial crimes... |
| 2019 SLD 900, 2019 MLD 526 | D-3487 of 2017 , decided on 10.07.2018 | In this landmark case, the Sindh High Court addressed the issue of the Pakistan Medical and Dental Council's (PMDC) unjust denial of registration to Dr. Aden Waheed, a qualified dental practitioner. The petitioner had completed her Bachelor of Dental Surgery (BDS) degree from Karachi University after migrating from Jinnah Medical and Dental College. Despite fulfilling all educational requirements, the PMDC cited procedural objections regarding her migration documentation to justify their refusal. The court ruled that such denial was a violation of Dr. Waheed's fundamental rights, emphasizing the necessity of supporting qualified professionals in their pursuit of lawful practice. The decision reinforced the principle that education should empower individuals to engage in their chosen professions without undue hindrance, thus upholding justice and equity in the medical field.... |
| 2003 SLD 3472 = 2003 PLD 491 | Civil Review Petition No. 187 of 1998 in Civil App , decided on 24.01.2003 | This case revolves around a review petition filed by the Government of N.-W.F.P. concerning the interpretation of the Distribution of Property (Chitral) Regulation and its repeal status under the Provincially Administered Tribal Areas (Nifaz-e-Nizam-e-Shariah) Regulation. The Supreme Court's decision clarified that the regulations in question were not repealed, thus affirming the jurisdiction of the civil court in related matters. This judgment has significant implications for property disputes in Chitral and the legal framework governing them. The ruling emphasizes the importance of accurate legal interpretations to avoid jurisdictional confusion in the future. The case highlights the interplay between local regulations and higher constitutional laws, making it a crucial reference point for future legal proceedings in similar contexts. Legal practitioners in property law should take note of this case as it sets a precedent regarding the interpretation of repealed regulations and the a... |
| 1993 SLD 395, (1993) 67 TAX 162, (1992) 194 ITR 391 | IT REFERENCE NO. 63 OF 1990 , decided on 01.10.1991 | In the landmark case of Hamilton & Co. (P.) Ltd vs. Commissioner of Income Tax, the Calcutta High Court examined critical issues related to the taxation of arrears of rent under the Income Tax Act of 1961. The court ruled that arrears of rent, even when received in a subsequent assessment year, should be classified as income from house property pertaining to the years they relate to. This case highlights the importance of understanding the nuances of tax law, particularly sections 22 and 23 of the Income Tax Act, which govern the taxation of income from house property. The decision underscores the principle that all forms of rental income, regardless of the year of receipt, must be accurately accounted for in terms of their original classification. This case is significant for property owners and tax professionals, as it clarifies tax obligations regarding rental income and ensures that income from house property is not misclassified under different heads, which could lead to improper ... |
| 1985 SLD 2351, 1985 PLC 1080 | Appeal, No. 2 of 1985 , decided on 01.06.1985 | In 1985, the Labour Appellate Tribunal of Balochistan ruled on a significant case involving the termination of a probationary worker, Khawaja Masroor Ahmed, by Fauji Polypropylene Products. The Tribunal emphasized the importance of adhering to the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, particularly sections 1(c) and 12(3), which outline the rights of workers regarding termination. The Tribunal found that Ahmed had completed his probationary period and had therefore attained the status of a permanent worker. The lack of a written termination notice rendered the employer's action invalid. This case underscores the legal protections afforded to workers in Pakistan and serves as a precedent for similar employment disputes. Keywords: employment law, termination of service, probationary rights, Labour Appellate Tribunal, Balochistan, workers' rights.... |
| 1988 SLD 324, 1988 PLD 707 | Civil Appeal No.195 of 1978 , decided on 01.08.1988 | In Civil Appeal No.195 of 1978, the Supreme Court of Pakistan delivered a pivotal decision on August 1, 1988, addressing critical aspects of the Court Fees Act (VII of 1870) and the Punjab Pre-emption Act (I of 1913). The case revolved around a dispute concerning the actual consideration of a registered sale-deed dated October 26, 1959, where the appellants purchased approximately 27 Kanals of land in Multan for Rs.22,000. The pre-emptor, Khurshid Akbar Khan, contested this amount, asserting that the true consideration should have been Rs.10,000. Despite the pre-emption suit being decreed and the trial court affirming the Rs.22,000 as a good faith determination, the pre-emptor filed an appeal seeking a reduction. The core legal issue centered on the adequacy of court fees and the legitimacy of the appellate process when deficiencies in court fee payments were present. The appellant's memorandum of appeal was initially found deficient in court fees, yet the Appellate Court proceeded to... |
| 1972 SLD 93 = 1972 SCMR 50 | Civil Appeal No. 286 of 1969 , decided on 17.12.1971 | In the landmark case of Civil Appeal No. 286 of 1969, heard by the Supreme Court of Pakistan on December 17, 1971, the Court addressed pivotal issues concerning Muhammadan Law on gifts, specifically the essential elements required for a valid gift. The appellants, represented by senior advocates Mian Muhammad Shaf and Kh. Mushtaq Ahmad, challenged the revocation of a gift deed executed by the deceased Ashiq Ali, asserting that possession of the gifted land had been duly transferred to them. The respondents, including Anjuman-i-Islamia, Muzaffargarh, contested this claim, highlighting procedural deficiencies in the delivery of possession and the subsequent creation of a waqf. The Supreme Court meticulously examined the lower courts' findings, which had previously favored the appellants by determining that the gift deed was executed without fraud or misrepresentation and that possession had been effectively delivered. However, upon reviewing the evidence, the Supreme Court concluded tha... |
| 2020 SLD 400, 2020 PLD 1 | Constitutional Petitions Nos. D-5574, D-7099, D-71 , decided on 06.03.2019 | In the case of GULZAR ALI AND 3 OTHERS VS NATIONAL ACCOUNTABILITY BUREAU, the Sindh High Court addressed significant allegations of corruption involving the petitioners, who were accused of causing a massive financial loss to the state. The petitioners sought post-arrest bail, offering to deposit the amount alleged to have been misappropriated, but the court found that this plea was not sufficient to warrant bail. The ruling underscored the importance of the National Accountability Ordinance's provisions regarding plea bargains, stating that allowing the petitioners to hold money in trust pending trial would effectively nullify the need for a plea bargain. The court's decision reflects a robust stance against corruption, emphasizing the need for accountability and swift recovery of misappropriated funds. Keywords such as 'corruption case', 'bail petition', 'National Accountability Bureau', and 'Sindh High Court' are important for understanding the legal context and implications of this... |
| 2012 SLD 1210 = 2012 PLC 108 | Writ Petition No. 38 of 2009 , decided on 15.06.2011 | In the case of Writ Petition No. 38 of 2009, petitioners Muhammad Hassan and others challenged the unlawful adjustment of respondent No. 6 as Assistant Engineer in the Gilgit-Baltistan Chief Court. The case revolved around the principles of promotion rights under the Gilgit-Baltistan (Empowerment and Self-Governance) Order, 2009, specifically Article 71, which governs civil service appointments. The petitioners, who were Sub-Engineers since 1984, had not received promotions for years while respondent No. 6 was appointed in 2005 on a work charge basis. The court found that the authorities violated established rules and procedures by adjusting respondent No. 6 into a permanent position that should have been filled through departmental promotion. The ruling highlighted the importance of adhering to seniority and fitness criteria in civil service promotions, ultimately declaring the adjustment void and ordering the proper filling of the post. This case emphasizes the necessity for transpar... |
| 2002 SLD 1133, 2002 SCMR 241 | Civil Petitions for Leave to Appeal Nos. 127-K, 12 , decided on 25.05.2001 | This case revolves around the rights of landlords under the Sindh Rented Premises Ordinance and the constitutional provisions regarding property use. The Supreme Court of Pakistan addressed the petitions concerning the eviction of tenants for reconstruction purposes. The court emphasized that landlords must have the freedom to utilize their property according to their needs, provided that their requests for eviction are bona fide and substantiated by adequate evidence. The court found that the evidence presented by the landlords was credible and supported their claims for reconstruction, leading to the dismissal of the tenants' appeals. The ruling reaffirms the legal framework governing landlord-tenant relationships, particularly regarding eviction for reconstruction under the Sindh Rented Premises Ordinance, ensuring that tenants are protected while recognizing landlords' rights. The case highlights the balance between tenant protections and the fundamental rights of property owners, ... |
| 1984 SLD 549, 1984 SCMR 523 | Civil Petition No. 1154 of 1983 , decided on 05.10.1983 | This case revolves around the dissolution of marriage through Khula', a legal process available to Muslim women in Pakistan. The Supreme Court of Pakistan reviewed a petition concerning the dismissal of a wife's suit for Khula' by the Family Court, which was upheld by the District Judge. The court emphasized the importance of the marital relationship and the need for both parties to live within the limits prescribed by God. The court's decision reflects the judicial approach to matrimonial disputes, underscoring the significance of mutual consent and the right of women to seek dissolution of marriage when faced with irreconcilable differences. The case highlights key legal principles surrounding familial rights, women's rights, and the judicial interpretation of Islamic law as it pertains to marriage and divorce. It serves as a precedent for future cases involving similar issues, reinforcing the court's role in protecting individual rights within the framework of Islamic jurisprudence.... |
| 2009 SLD 678, 2009 PTCL 818, 2010 PTD 996 | C. No. 54/CU/ATIB of 2009 , decided on 04.08.2009 | In the case concerning Messrs Global Service, a Customs Clearing Agent, the Appellate Tribunal Inland Revenue reviewed the allegations of mis-declaration of goods. The tribunal scrutinized the claims against the clearing agent and established that there was a lack of direct or documentary evidence supporting the charges. The tribunal highlighted the importance of clear proof in cases involving legal penalties, particularly in customs-related matters. The appellant's cooperation with the Customs Authorities was taken into account, leading to the conclusion that the charges were based on assumptions rather than concrete evidence. The decision reinforces the legal principle that agents cannot be held liable for the actions of their principals unless clear evidence of wrongdoing is present. This case underscores the necessity for transparency and accountability in customs operations and the legal protections afforded to agents acting in good faith.... |
| 1979 SLD 347, 1979 PLD 618 | Second Appeal from Original Order No. 543 of 1978 , decided on 05.02.1979 | In the case of Syed Nawab Shah vs. Mst. Majeedah Khatoon and Others, the Lahore High Court addressed the issue of rent payment compliance under the West Pakistan Urban Rent Restriction Ordinance, 1959. The appellant, Syed Nawab Shah, had been directed by the Rent Controller to deposit arrears and future rent. He complied but did so in the name of the predecessor landlord, Dr. Abdul Majeed, leading to his defense being struck off and an order for ejectment issued. The court found that the Rent Controller's lack of specific instruction regarding the naming of the landlord did not warrant the appellant's ejectment, as he had made the required deposits. The court emphasized that the purpose of the ordinance was to ensure landlords receive due rent, regardless of the name under which it was deposited. Ultimately, the court accepted the appeal, remanding the case for fresh proceedings, underscoring the importance of adherence to procedural fairness in landlord-tenant disputes.... |
| 2014 SLD 2362, (2014) 365 ITR 82 | ITAT APPEAL No. 60 OF 2014 , decided on 19.02.2014 | In the case of ITAT Appeal No. 60 of 2014, the Income Tax Appellate Tribunal was faced with significant questions regarding the classification of income from the sale of Carbon Credits. The tribunal's decision emphasized that Carbon Credits are generated due to environmental concerns, not as a result of business activities. This distinction is crucial as it determines the tax implications under the Income Tax Act, 1961. The appeal, brought forth by the Commissioner of Income Tax IV, argued that the income from these sales should be treated as business income. However, the tribunal and subsequently the court disagreed, ruling that these credits are capital receipts and thus not liable for taxation. This case underscores the ongoing dialogue around environmental credits and their treatment within tax law, a topic gaining traction in contemporary legal discussions. Keywords associated with this case include 'Carbon Credits', 'Income Tax Act', 'Capital Receipt', and 'Environmental Law'.... |
| 2001 SLD 514, 2001 PTD 3326, (1999) 240 ITR 484 | I.T.R. No. 29 of 1992 , decided on 15.09.1999 | In the case of SEA MATES INDIA vs. COMMISSIONER OF INCOME TAX, the Kerala High Court addressed the issue of whether the provision made for purchase tax liability could be deducted as business expenditure under the Indian Income Tax Act, 1961. The court concluded that the provisions made were indeed deductible, aligning with previous judgments in similar cases. The ruling highlighted the importance of adhering to the mercantile system of accounting for tax purposes, providing clarity on the treatment of contingent liabilities. This case serves as a significant reference for tax practitioners and businesses involved in accounting for liabilities, particularly in the context of purchase tax. The decision reinforces the principles established in earlier cases, making it a valuable addition to tax law literature and practice. Keywords such as 'purchase tax liability', 'business expenditure', 'Indian Income Tax Act', and 'mercantile accounting' are central to understanding the implications o... |
| 1977 SLD 282, 1977 PLD 612 | Criminal Appeal No. 9-P of 1976 , decided on 09.07.1977 | This case revolves around the evidentiary value of dying declarations under the Evidence Act of 1872. The Supreme Court of Pakistan reviewed the conviction of Zarif Khan, who was accused of murdering Abdul Jabbar. The court highlighted the importance of the integrity of the declarant and the circumstances under which dying declarations are made. The decision underscored that while a dying declaration can be a critical piece of evidence, it must be supported by reliable circumstances to ensure its credibility. The ruling emphasizes the need for corroboration in cases where the credibility of dying declarations is questionable, especially in light of the potential for family feuds and enmity to influence the statements made by the deceased. The case serves as a significant reference for future legal proceedings concerning dying declarations, establishing a precedent for evaluating their reliability and the integrity of witnesses involved in such cases.... |
| 2014 SLD 664, 2014 MLD 1524 | Cr. Acquittal A. No. S-280 of 2011 , decided on 28.05.2014 | In the case of Cr. Acquittal A. No. S-280 of 2011 decided by the Sindh High Court on May 28, 2014, the court addressed an appeal challenging the acquittal of multiple respondents accused of serious offenses under the Penal Code and related laws. The court highlighted the importance of the presumption of innocence and the burden of proof on the complainant. The appeal was dismissed, confirming the lower court's findings that there was insufficient evidence to convict the accused. This case underscores critical legal principles in criminal law, particularly regarding acquittals and the standards of evidence required for conviction. It serves as a reference point for future cases involving similar legal questions and emphasizes the judicial system's commitment to fair trials.... |
| 2017 SLD 1706 = 2017 SCMR 533 | Civil Petition No. 2669-L of 2015 , decided on 16.01.2017 | The case revolves around the application of the Anti Terrorism Act, 1997 to a shooting incident that occurred following an election victory procession. The Supreme Court of Pakistan reviewed the case after the Lahore High Court determined that the allegations did not constitute an act of terrorism as defined by the law. The court highlighted that the evidence presented, including witness statements, did not support the claim that the incident was premeditated or aimed at creating public terror. The decision reflects the judiciary's careful consideration of the legal thresholds for terrorism charges, ensuring that such serious accusations are substantiated by compelling evidence. This case is significant in clarifying the boundaries of anti-terrorism laws in Pakistan and their application to ordinary criminal incidents. Keywords such as 'Anti Terrorism Act', 'Supreme Court of Pakistan', and 'jurisdiction transfer' are pertinent in legal discussions regarding terrorism-related cases. The... |
| 2009 SLD 556, 2009 CLC 852 | D-231 of 2009 , decided on 16.03.2009 | This case revolves around a constitutional petition filed by Muhammad Aslam Rahu, the elected Taluka Nazim of Taluka Fazal Rahu, challenging an inquiry ordered by the Chief Minister of Sindh through the District Coordination Officer (DCO). The inquiry was based on allegations of corruption and misuse of authority, which were claimed to be politically motivated. The Sindh High Court found that the inquiry was improperly assigned to the DCO and should have been conducted by a designated inquiry committee. The court ruled that the actions against the petitioner were unconstitutional and declared the inquiry proceedings null and void. This case highlights the legal framework governing local government operations in Sindh and the necessity for lawful procedures in administrative inquiries. Key laws referenced include the Constitution of Pakistan and the Sindh Local Government Ordinance, which outline the roles and responsibilities of local government officials and the proper channels for co... |
| 1998 SLD 1198, 1998 PLD 152 | Writ Petition No. 54 of 1994 , decided on 04.02.1996 | In the case of Writ Petition No. 54 of 1994 heard by the Lahore High Court, the petitioner Arshad Mahmood challenged the freezing of his foreign currency account by the Government of Pakistan under the Protection of Economic Reforms Act (XII of 1992). The court found that the authorities acted beyond their jurisdiction as the Act provides immunity to account holders regarding inquiries about the source of their foreign currency. The court ruled that the freezing of the account was unlawful, as there was no evidence supporting the claim that the currency was linked to illegal activities, such as narcotics trafficking. This ruling not only reinstated the rights of Mahmood but also reinforced the importance of the Protection of Economic Reforms Act in safeguarding the financial interests of citizens. The decision underscores the need for government bodies to act within their legal limits and to respect the protections afforded to citizens under law. Overall, this case emphasizes the signi... |
| 1993 SLD 1224, 1993 PLC 237 | Appeal No. 5 of 1991 , decided on 30.05.1992 | This case revolves around the appeal by FIRDAUS and others against the Peshawar Development Authority regarding the dismissal of their grievance petition. The Labour Appellate Tribunal examined the applicability of the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance and the Industrial Relations Ordinance. It was determined that the grievance notice was filed late, exceeding the three-year limit. The case highlighted issues of jurisdiction and the interpretation of service rules, emphasizing the non-commercial nature of the authority involved. The Tribunal ultimately dismissed the appeal, reinforcing the importance of adhering to procedural timelines in labor disputes.... |
| 1986 SLD 837 = 1986 SCMR 1343 | Civil Petition for Special Leave to Appeal No. 966 , decided on 02.03.1986 | In the case of Ali Ahmad vs. Faiz Ahmad, the Supreme Court of Pakistan dealt with issues of pre-emption rights concerning land transactions under the Punjab Pre-emption Act (I of 1913) and relevant articles of the Constitution of Pakistan. The case arose from a dispute over a document (Exh.D/1) that allegedly relinquished the respondent's right of pre-emption. The trial court initially ruled in favor of the respondent based on oral evidence regarding the document's authenticity. However, the appellate court reversed this decision, leading to a revision petition to the Supreme Court. The Supreme Court ultimately dismissed the petition, affirming the lower courts' judgments and emphasizing the importance of proving the authenticity of documents in pre-emption cases. This case highlights critical aspects of property law, the significance of proper documentation in land transactions, and the judicial interpretation of pre-emption rights in Pakistan.... |
| 1971 SLD 141 = 1971 PLC 12 | 1/141 of 1970 , decided on 13.10.1970 | This case revolves around the promotion and seniority rights of Ch. Altaf Ahmed Waraich, an Excise Sub-Inspector turned Excise and Taxation Inspector. The legal dispute arose from the interpretation of the West Pakistan Excise and Taxation Subordinate Service Rules, 1966, especially concerning Rule 5 and Rule 9, which dictate the promotion process and seniority among officials. The appellant contended that he was not considered for promotion alongside other candidates, as the rules mandate a unified consideration of both Excise and Taxation wings. The Appellate Tribunal found merit in the appellant's arguments, clarifying that promotions must involve a comprehensive evaluation of all eligible candidates regardless of their wing. The decision underscores the importance of adhering to established rules for fairness in civil service promotions. Legal professionals and public service officials should take note of this ruling as it highlights the significance of equal treatment in employmen... |
| 2012 SLD 2756, 2012 PLD 174 | Pre-Arrest Bail Application No. S-23 and M.As. Nos , decided on 16.01.2012 | In the case of SHOUKAT alias SHAFQATULLAH vs. THE STATE, the Sindh High Court dealt with a pre-arrest bail application concerning serious allegations of rape and associated crimes under the Criminal Procedure Code and the Penal Code. The court examined the role of the applicant, who was alleged to have participated in the crime by standing guard while others committed the offences. The court highlighted the importance of the medical report and the specifics outlined in the FIR, which detailed the actions of the accused and the co-accused. The court's decision to refuse bail was grounded in the principles of vicarious liability and the gravity of the charges, emphasizing that such serious allegations warranted the denial of bail. This case underscores the legal complexities surrounding pre-arrest bail applications in contexts involving severe criminal allegations, reflecting the judiciary's approach to safeguarding societal interests against heinous crimes. The ruling serves as a critic... |
| 2014 SLD 235 = 2014 PLC 726 | Writ Petition No. 27-D with C.M. 38-D of 2013 , decided on 24.01.2013 | In the case of Noor Muhammad vs. Government of Khyber Pakhtunkhwa, the Peshawar High Court addressed the complexities of civil service deputation and repatriation. Noor Muhammad, an Assistant Professor at Gomal University, was repatriated from his position as Chairman of the Board of Intermediate and Secondary Education, D.I. Khan. The court ruled that the competent authority had the right to repatriate him before the completion of his deputation tenure, emphasizing that no legal provision guaranteed the completion of such tenure. This decision is significant in understanding the rights and limitations of civil servants under Pakistan's constitutional framework, particularly in the context of administrative discretion. The judgment reaffirms the principle that while civil servants may seek redress for grievances, the authority's discretion in managing public service appointments is paramount. The ruling has implications for future cases involving civil service appointments and the gove... |
| 2017 SLD 114, 2017 PCRLJ 65 | Criminal Bail Application No. S-527 of 2013 , decided on 10.05.2016 | This case involves the granting of bail to juvenile applicants Pir Ali and Nazar Ali in the Sindh High Court. The court examined the provisions of the Juvenile Justice System Ordinance, highlighting the importance of timely trials and the rights of minors in custody. The court noted that the applicants had been in custody for over two years without a conclusion to their trial, which is a violation of their statutory rights. The decision emphasized the need for protecting the rights of children, particularly in criminal cases, where undue delays can lead to prolonged incarceration without conviction. The case underscores the balance between ensuring justice for victims and safeguarding the rights of the accused, especially minors. The court's ruling reinforces the principle that mere allegations or the registration of FIRs do not justify the denial of bail, particularly when the accused have a prima facie case for bail based on procedural delays. This case serves as a significant refere... |
| 1980 SLD 1411, 1980 PLC 400 | Appeal No. 76 of 1976 , decided on 16.06.1980 | This case revolves around the appeal of Malik Rehmat Din against the decision of the Azad Kashmir Government regarding his reversion from Assistant Sub-Inspector to Head Constable in 1960. The case highlights the complexities of administrative law and the rights of civil servants under the Azad Jammu & Kashmir Service Tribunals Act, 1975. Key issues include the validity of the reversion order, the procedural fairness of subsequent inquiries, and the implications of the Prime Minister's order that aimed to restore his position. The Tribunal's decision underscores the importance of adhering to legal protocols in appeals and the necessity for timely action in seeking redress for grievances. The case is significant for civil service law in the region, illustrating the challenges faced by civil servants in navigating administrative decisions and their rights to appeal. Legal practitioners should take note of the precedents set in this case regarding the appeal process and the interpretation... |
| 1986 SLD 144, 1986 PTD 396, (1986) 53 TAX 151 | Writ Petition No. 26 of 1985 , decided on 23.02.1986 | This case revolves around the challenge to two orders issued by the Deputy Collector Excise and Taxation, Mirpur, regarding the demand for sales tax from Messrs Nafees Bakers. The petitioners claimed that they had sold their confectionery business to a third party, Muhammad Aqeel, and subsequently, it was transferred to Muhammad Khalil. The petitioners argued that since the business had been sold, they were not liable for sales tax on it. The High Court examined the evidence presented, particularly the affidavits regarding the sale, and determined that the lack of counter-evidence from the respondents made the petitioners' claims credible. The ruling highlighted constitutional principles regarding the acceptance of affidavits in lieu of disputed facts, affirming that the High Court could adjudicate such matters even in constitutional petitions. This case is significant in understanding the jurisdiction of tax authorities and the legal standards for evidence in tax-related disputes.... |
| 1998 SLD 19, 1998 PTD 128, (1998) 77 TAX 70 | Civil Appeal No. 1397 of 1982 , decided on 01.10.1996 | This case pertains to the interpretation of business expenditure under the Income Tax Act, 1961, specifically sections 37 and the provisions of the Madhya Pradesh General Sales Tax Act, 1958. The Supreme Court assessed whether penalties imposed for non-compliance with tax regulations could be considered allowable deductions in computing total income. The court distinguished between compensatory payments, which may be deductible, and punitive payments, which are not. The judgment clarifies the treatment of sales tax penalties and reinforces the principles guiding tax deductions for business expenditures. This case is significant for businesses navigating tax compliance and seeking deductions for various payments made to tax authorities, particularly in the context of evolving tax laws and regulations. Understanding the implications of this case is essential for legal practitioners and businesses alike, highlighting the importance of compliance and the potential consequences of non-compl... |
| 2011 SLD 1805, 2011 PLC 1175 | Writ Petition No.2803 of 2009 , decided on 08.03.2011 | This case revolves around the legal principles concerning the pensionary rights of employees on ad hoc appointments in Pakistan. Akbar Shah, the petitioner, argued that his previous service as an ad hoc Instructor should be considered for pension benefits upon his appointment as Deputy Registrar in the Securities and Exchange Commission. The Islamabad High Court ruled that since he served on an ad hoc basis, he did not hold a permanent position and thus was not entitled to pensionary benefits. The ruling highlighted the importance of continuous service for pension eligibility and the necessity of providing relevant certificates to substantiate claims for pension benefits. The decision reinforces the legal standing that ad hoc roles do not equate to permanent employment in the context of pension rights under Pakistani law. This case is significant in understanding the legal framework surrounding employment rights and pension in Pakistan, particularly for employees in autonomous bodies a... |
| 2013 SLD 2520, 2013 YLR 950 | Writ Petitions Nos. 443 and 137 of 2012 , decided on 19.12.2012 | In the case of Writ Petitions Nos. 443 and 137 of 2012, the Peshawar High Court addressed the ejectment petition filed by landlords under the West Pakistan Urban Rent Restriction Ordinance, 1959, against tenant Faiz-Ur-Rehman. The court considered the relationship between the parties, the claims of the tenant regarding his tenancy under another individual, and the landlords' bona fide need for the property. The court reiterated that the factual findings of lower courts are not to be disturbed unless there is a clear misreading of evidence. This case highlights the importance of establishing clear landlord-tenant relationships and the judicial process surrounding ejectment petitions. Keywords include Peshawar High Court, Urban Rent Restriction, landlord-tenant relationship, constitutional jurisdiction, and bona fide personal need.... |
| 2003 SLD 2583, 2003 CLC 909 | Civil Revision.No.40 of 1996 , decided on 21.02.2003 | This case involves a civil revision petition before the Peshawar High Court concerning a dispute over property possession. The petitioners, Mst. Bibi Jan and others, contested the decision favoring Mir Zaman and others regarding land in Khasra Nos. 802, 804, and 805. The main contention of the petitioners was that they were co-owners of a property adjacent to the disputed land and argued that the lower courts had not properly considered their interests in the property. The High Court, however, upheld the decisions of the lower courts, affirming that the original suit was correctly adjudicated and that the petitioners were not necessary parties to the proceedings. The court clarified the legal principles governing co-ownership and the rights of co-sharers to alienate property within their possession. This case highlights the importance of ensuring all relevant parties are included in property disputes and the legal standards for establishing fraud in execution proceedings. The court's j... |
| 1996 SLD 1509 = 1996 CLC 1588 | N/A , decided on 16.03.1993 | In the case of Ameer Hussain vs. Mst. Nargis Khatoon, the Lahore High Court dealt with issues of property ownership and benami transactions. The court found that the plot in question was purchased in the name of Mst. Nargis Khatoon, who had made significant investments in the company jointly owned with the petitioner. The court highlighted the absence of compelling evidence from Ameer Hussain to support his claim of being the real owner, noting that the execution of the sale-deed and the financial transactions were adequately explained by the respondent. The judgment emphasized that possession of the vacant plot follows title, and thus Mst. Nargis Khatoon maintained her rightful claim as the owner. This case underscores the importance of clear evidence in property disputes and the legal principles surrounding benami transactions, making it a significant reference point for similar cases. Keywords: property ownership, benami transaction, Lahore High Court, legal principles, investment, ... |
| 1950 SLD 112 = (1950) 18 ITR 688 | In this landmark case, the High Court examined the interplay between the Income-tax Act, 1961 and the Code of Criminal Procedure, 1998 regarding the confidentiality of documents held by the Income Tax Officer (ITO). The case arose when a police Sub-Inspector requested the ITO to produce certain income tax returns during an investigation. The ITO refused, citing Section 54 of the Income-tax Act, which deems such information confidential and prohibits its disclosure without specific authorization. The Magistrate, however, issued a search warrant for the documents, prompting the ITO to file a revision petition. The High Court found the search warrant to be illegal, reiterating that the confidentiality of tax documents is paramount to ensure that taxpayers are willing to provide complete and truthful information without fear of prosecution. The court upheld the integrity of the Income-tax Act's provisions and clarified that the police do not possess the authority to compel the production o... | |
| 2023 CLC 1518 = 2023 SLD 1633 | Writ Petition No.1288-M of 2022 , decided on 14.11.2022 | This case revolves around a writ petition filed by Mst. ADALAT BIBI in the Peshawar High Court, challenging the orders of lower courts regarding the authenticity of a Tamleek Deed dated 09.08.1986. The petitioner sought to declare her right to a share in her father's legacy and to cancel the deed, which was claimed to be executed in favor of the respondents. The case highlights the evidentiary requirements in civil disputes, specifically the need for direct evidence to establish the authenticity of documents. The court emphasized the importance of procedural justice, stating that technicalities should not impede the pursuit of justice. The ruling reinforces the principle that courts should assist in ascertaining facts through appropriate evidentiary procedures, such as forensic analysis when the authenticity of a document is in dispute. The case reflects ongoing issues in inheritance law and the application of the Qanun-e-Shahadat and Specific Relief Act, showcasing the court's approac... |
| 2009 SLD 463 = 2009 CLC 188 | Civil Revision No.21-D and C.M.1-C of 2008 , decided on 25.03.2008 | This case revolves around a civil revision petition concerning the specific performance of an agreement, as outlined in the Specific Relief Act and Civil Procedure Code. The Lahore High Court reviewed the circumstances under which the evidence was closed due to the plaintiffs' failure to produce witnesses on multiple occasions. The Appellate Court had previously accepted the appeal against the Trial Court’s decision to dismiss the suit. The case highlights critical aspects of legal representation, the responsibilities of counsel in cross-examination, and the importance of presenting evidence in a timely manner. The ruling indicates that the failure of the defendant's counsel to cross-examine witnesses led to the unfortunate closure of evidence, which was not condoned by the court. The decision underscores the need for attorneys to adhere to their obligations to ensure justice is served and to prevent unnecessary dismissal of cases based on procedural defaults.... |
| 1987 SLD 137, 1987 MLD 3192 | Criminal Miscellaneous No. 1935/B of 1987 , decided on 04.07.1987 | This case revolves around Sardar Khalid Omer, the Chairman of the Zila Council in Lahore, who was accused of causing a financial loss to the council by allowing a contractor, Mimrez Khan and Company, to deposit half of the lease instalment due to an alleged rebate. The court examined the legal framework surrounding pre-arrest bail under the Criminal Procedure Code, emphasizing that the prosecution must prove mens rea for charges of criminal misconduct. The court ruled in favor of the petitioner, highlighting the lack of evidence for intentional wrongdoing and the ongoing civil litigation regarding the contractor's rebate request. This case underscores the complexities of public service and the scrutiny faced by officials amid political rivalries. The decision reinforces the principle that allegations of misconduct must be substantiated with clear evidence, particularly in politically charged environments, making it a significant reference for future cases involving public servants and ... |
| 2004 SLD 2861, 2004 PCRLJ 126 | Criminal Bail Application No. 16 of 2002 , decided on 29.05.2003 | In this significant case decided by the Sindh High Court, the court addressed the important issue of bail under the Criminal Procedure Code. The applicant, Ali Bux, had been held for five years in connection with a charge of heroin possession. The court highlighted the lengthy duration of detention without trial, emphasizing the legal principle that pre-trial detention should not be excessively prolonged. The judges noted that, even if the accused were found guilty, the maximum sentence was seven years, which further justified granting bail in light of the circumstances. This case underscores the critical balance between the rights of the accused and the interests of justice, making it a noteworthy reference for future bail applications. Keywords such as 'bail application', 'Sindh High Court', 'Criminal Procedure Code', and 'drug possession case' are essential for understanding the implications of this ruling, which can serve as a precedent in similar cases.... |
| 2005 SLD 2587, (2005) 277 ITR 483 | WT REFERENCE No. 65 OF 1999 , decided on 18.11.2004 | This case revolves around the interpretation of the Wealth-tax Act, 1957 concerning the assessment of a Hindu undivided family (HUF) and the implications of trust deeds executed by the settler. The primary question was whether the beneficial interest in the trust could be transferred by the beneficiary to his HUF. The Supreme Court held that the settler's intention was clear in the trust deeds that beneficiaries could not transfer their interests. The case highlights the complexities of family trust arrangements and the legal boundaries of beneficiaries' powers under the Wealth-tax Act. Keywords such as 'Wealth-tax Act', 'Hindu undivided family', 'trust deeds', and 'beneficial interest' are critical for understanding the legal implications of this case.... |
| 2022 SLD 1825, 2022 PLJ 233 | Crl. P. No. 345 of 2022 , decided on 20.06.2022 | In the case of Crl. P. No. 345 of 2022, the Supreme Court of Pakistan addressed the issue of post-arrest bail for a juvenile accused of a heinous crime, specifically under Section 302 of the Pakistan Penal Code. The case highlighted the importance of the Juvenile Justice System Act, which mandates special consideration for juveniles in legal proceedings. The Court found that the petitioner had been detained for a continuous period exceeding six months without a trial, and the delays were not due to any fault of the petitioner. This ruling reinforces the rights of juveniles within the criminal justice system, emphasizing rehabilitation over punishment. The decision is significant in establishing precedents for future cases involving juveniles and their right to a fair trial. The keywords trending in this context include juvenile justice, post-arrest bail, heinous offences, and the importance of timely judicial processes.... |
| 1957 SLD 2, 1957 PLD 143 | Criminal Appeal No. 57 of 1956 , decided on 10.05.1956 | In the case of Wazir Singh vs. The State of Punjab, the Supreme Court addressed the complexities of common intention in criminal liability. Both accused were found guilty of murder under section 302 read with section 34 of the Pakistan Penal Code for mistakenly killing Sohan Singh while intending to kill Bishan Singh. The judgment highlighted the principle that if there is doubt regarding who inflicted the fatal injuries, both should be treated equally under the law. This case reinforces the legal standards surrounding joint criminal enterprise and the application of appropriate sentencing. The court's decision to convert the death sentence to transportation for life reflects a nuanced understanding of culpability and justice in criminal proceedings.... |
| 1962 SLD 212, (1962) 46 ITR 820 | TAX CASE No. 209 OF 1959 , decided on 14.03.1962 | This case revolves around the interpretation of the Wealth Tax Act, 1957, specifically section 5(1)(xxi), concerning exemptions for new industrial units. The crux of the case was whether the new spinning unit of Ramaraju Surgical Cotton Mills Ltd was considered 'set up' after the commencement of the Act. The court analyzed the timelines of construction and operational readiness, determining that while initial investments were made before the Act, the unit was not operational until after the Act's enforcement. This judgment is critical for businesses seeking tax exemptions under similar provisions, highlighting the importance of operational commencement dates in tax law. Keywords: Wealth Tax, Industrial Units, Tax Exemptions, Business Operations, Legal Interpretation.... |
| 2003 SLD 2918, 2003 CLD 848 | Regular First Appeal No.362 of 2002 , decided on 27.11.2002 | In the case of Regular First Appeal No.362 of 2002 at the Lahore High Court, the appellants challenged the Banking Court's decision which dismissed their application for leave to defend a suit for recovery of Rs.82,59,547.20 filed by Union Bank Limited. The court addressed key issues regarding the encashment of bank guarantees after their validity period had expired. The appellants argued that the guarantees were contested in a civil suit, and the encashment was mala fide. The High Court allowed the appeal, setting aside the previous judgment and remanding the case for a fresh hearing, highlighting the necessity for a thorough examination of all raised questions. This case underscores the complexities involved in banking law and the legal rights of guarantors in the context of financial disputes.... |
| 1979 SLD 1158, (1979) 119 ITR 199 | MISC. CIVIL CASE No. 18 OF 1973 , decided on 12.07.1978 | In the case of Chunnilal & Bros. vs. Commissioner of Income Tax, the Madhya Pradesh High Court addressed significant issues regarding the late filing of income tax returns under the Income-tax Act, 1961. The court examined the implications of sections 271(1)(a), 139(1), and 139(4) in relation to penalties for non-compliance. The court concluded that merely receiving a notice under section 139(2) does not eliminate the default under section 139(1) and that the filing of returns after the due date still incurs penalties. The judgment underscores the importance of timely compliance with tax obligations and clarifies the legal framework surrounding penalties for late submissions. This case serves as a crucial precedent for taxpayers and legal practitioners, emphasizing the stringent nature of tax compliance regulations and the consequences of defaults. Understanding the nuances of the Income-tax Act is essential for effective legal representation in such matters.... |
| 2013 SLD 2363, 2013 PCRLJ 1737 | Criminal Appeals Nos. 31/P, 32/P of 2006 , decided on 23.01.2013 | This case revolves around the accusations of defamation and qazf made against Mst. Shash Begum, Mst. Khatima, and Malik Aman by Bashir Ullah. The Federal Shariat Court examined the details of the trials held at the lower court, where the appellants were convicted under section 500 of the Penal Code. The court emphasized the importance of intention in the crime of defamation, stating that the appellants' actions were motivated by their pursuit of justice regarding their rights rather than a desire to harm the complainant's reputation. The court found that the necessary legal requirements for imposing punishment under the Offence of Qazf Ordinance were not met, as the complainant failed to provide adequate evidence to support his claims. The decision of the trial court was thus set aside, and the appeals were allowed, highlighting the significance of legal rights and protections in defamation cases.... |