Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1999 SLD 1081 = 1999 PLC 1297 | Writ Petition No. 866 of 1997 , decided on 13.04.1999 | This case revolves around the dismissal of several civil servants, including health technicians and other positions, from the Punjab Health Department. The Lahore High Court addressed the legality of their termination based on political recommendations and the absence of proper appointment procedures. The petitioners argued that their rights were violated as they were not given a chance to be heard before their termination, which they claimed was against the principles of natural justice. The Court clarified the distinction between 'fitness' and 'eligibility' in the context of civil service appointments and terminations. It ruled that the petitioners' case was not maintainable due to jurisdictional limitations imposed by the Constitution. This case highlights critical issues in public sector employment, including the significance of due process and the rule of law in administrative actions. Keywords: civil service termination, Lahore High Court, constitutional jurisdiction, eligibility... |
| 2007 SLD 782, 2007 CLC 145 | Civil Revision No.59 of 2006 , decided on 06.07.2006 | In the case of Civil Revision No.59 of 2006, the Lahore High Court addressed a dispute concerning a pre-emption decree. The petitioner, Muhammad Tahir, filed the case against respondent Khanan, following a decree that mandated the petitioner to deposit a sum of Rs.20,000 within two weeks. While the petitioner complied with the payment of pre-emption money, the costs of Rs.6,000 were not deposited due to refusal by the court's Ahlmad. The executing court dismissed the suit based on this non-payment, which led to an appeal by the petitioner. The High Court determined that the executing court lacked the jurisdiction to dismiss the suit for non-payment of costs, as the decree only allowed dismissal for failing to pay the pre-emption price within the specified timeframe. The court's ruling emphasizes the importance of adhering to the specific terms of decrees and the limitations of executing courts in civil procedure. This case highlights significant aspects of civil law, including the inte... |
| 1979 SLD 686, 1979 PLD 839 | C. P. S. L. A. No. 644 of 1975 and C. P. S. L. A. | This case revolves around a dispute regarding a tract of land, specifically 98 kanals and 12 marlas, located in Chak No. 122/J.B., Tehsil and District Lyallpur (now Faisalabad). The litigation involved multiple parties, including the petitioners who claimed to be bona fide purchasers of the land from Mst. Rifat Sultan. The Supreme Court's analysis focused on the procedural aspects of the land allotment under the Displaced Persons (Land Settlement) Act, and the rights of the petitioners vis-a-vis the actions taken by the Additional Settlement Commissioner. The Court underscored the importance of allowing the petitioners to assert their claims in the High Court, highlighting the need for a thorough examination of the evidence and claims made by all parties. This case is significant in understanding land rights and the legal processes surrounding land disputes in Pakistan, particularly in the context of displaced persons and settlement laws. Key terms include land allotment, judicial proc... |
| 1988 SLD 2718, 1988 SCMR 1648 | Criminal Appeal No. 189 of 1987 , decided on 09.01.1988 | The case revolves around a criminal appeal concerning Muhammad Asghar, accused of committing sodomy against an 8-year-old boy, Abbas Ali, resulting in the child's death. The Supreme Court of Pakistan upheld the trial court's decision, affirming the sentencing under sections 377 and 304 of the Penal Code. The court emphasized the importance of considering the age of the accused and the circumstances surrounding the case, ultimately concluding that while the act was heinous, the maximum sentence was not warranted. This case touches upon significant legal principles regarding juvenile offenders, sexual offenses, and the judicial process in Pakistan, highlighting the balance between justice for the victim and the rights of the accused.... |
| 2007 SLD 2546, 2007 YLR 242 | Criminal Appeal No.224 of 2005 , decided on 12.09.2006 | In the case of Mir Hassan vs. The State, the Lahore High Court addressed critical issues regarding the application of the Control of Narcotics Substances Act, 1997. The appellant was convicted for possessing a substantial quantity of narcotics, specifically 25 kilograms of heroin, which was recovered during a police operation. The court highlighted the legal framework under which the recovery was made, emphasizing the exclusion of certain procedural requirements under the Criminal Procedure Code due to the specific provisions of the narcotics law. The judges underscored the importance of credible witness testimony, including that of police and excise officials, affirming their competency as witnesses. The court dismissed the appeal, reinforcing the principle that substantial evidence, including chemical analysis reports, suffices to establish guilt in narcotics cases. This ruling serves as a significant reference point for future narcotics-related cases, illustrating the rigorous stand... |
| 2015 SLD 722, 2015 YLR 818 | R.F.As. Nos. 135, 278, 242, 272, 249, 267, 282, 17 , decided on 26.03.2014 | This case revolves around the assessment of compensation for land acquired under the Land Acquisition Act, 1894. The appellants contested the compensation awarded by the Land Acquisition Collector, arguing that it was based on outdated criteria that did not account for the significant rise in land values. The Peshawar High Court ruled that compensation must be determined by considering the market value of the land at the time of acquisition, reflecting the interests of both the seller and buyer. The court highlighted the importance of compensating landowners fairly when their land is acquired for public use. The decision reaffirmed legal principles regarding fair compensation, emphasizing that land situated near roads typically holds higher value. The appeals were ultimately dismissed, affirming the decisions made by the lower courts regarding compensation assessments and the criteria used for determining fair value. This case is significant as it sets a precedent for future land acqui... |
| 1991 SLD 1292, 1991 SCMR 1622 | Criminal Appeals Nos.136 and 137 of 1986 , decided on 08.01.1991 | This case revolves around the brutal murder of Mst. Sakina, who was attacked by a group of eleven assailants while being escorted by police to a safe house. The Supreme Court of Pakistan upheld the convictions and sentences imposed by the lower courts, emphasizing the need for justice in murder cases. The Court ruled that the actions of the accused were premeditated and cruel, and it reiterated the principle that the death penalty is the appropriate punishment for such heinous crimes. The ruling reflects the importance of maintaining the rule of law and ensuring that justice is served without bias or mercy towards the guilty. The case serves as a significant precedent in the judicial system, highlighting the responsibility of courts to uphold justice and the severity of punishment for violent crimes. Keywords: murder case, Supreme Court Pakistan, justice, death penalty, legal principles, criminal law, judicial precedent.... |
| 1970 SLD 470 = (1970) 76 ITR 26 | IT REFERENCE No. 196 OF 1963 , decided on 04.02.1969 | This case revolves around the interpretation of section 10(2)(via) of the Indian Income-tax Act, 1922, specifically regarding the eligibility for additional depreciation on machinery installed after March 31, 1948. The Calcutta High Court examined whether the financial years referenced in this section corresponded to assessment years and concluded that the additional depreciation could not be claimed for the assessment year 1959-60. The case highlights the importance of precise legal interpretations in tax law and the necessity for assessees to comply with statutory requirements. The ruling emphasized that the words 'financial year' must be understood within the context of assessment years, and the court's decision reflects a strict adherence to the legal framework governing income tax provisions. This case is significant for taxpayers and legal practitioners involved in tax law, especially in understanding the nuances of depreciation claims under the Indian Income-tax Act. Key terms i... |
| 1983 SLD 491, 1983 PLD 91 | Criminal Miscellaneous No. 208/Q of 1982 , decided on 02.11.1982 | In this significant case, the Lahore High Court addressed the issue of quashment of proceedings under the Criminal Procedure Code (V of 1898), particularly Section 561-A. The case arose from allegations of fraudulent transactions involving the petitioners, Muhammad Shabbir and Muhammad Shafique, who were identified as fugitives from justice. The court ruled that the petitioners could not be granted the right of audience due to their absconding status, emphasizing the principle of joint liability in cases involving multiple accused parties. This ruling reinforces the importance of accountability and adherence to legal procedures, particularly in cases of alleged fraud. The court's decision to dismiss the quashment petition and return the case to the trial court for further proceedings highlights the judiciary's commitment to upholding the rule of law and ensuring that all parties are held accountable for their actions. The relevance of this case extends to discussions on the rights of a... |
| 1990 SLD 49, 1990 PTD 389, (1990) 61 TAX 159 | Constitutional Petition No. 372 of 1987 , decided on 28.02.1990 | In the case of Philips Electrical Company of Pakistan (Pvt.) Limited vs. Income Tax Officer, the Sindh High Court addressed the legality of the Income Tax Officer's decision to reopen an assessment under Section 65 of the Income Tax Ordinance, 1979. The petitioner challenged the reopening, arguing it was based on a change of opinion rather than on definitive information, which is a requirement for such action. The court found that the original assessment was made based on all relevant facts, and there were no new facts presented that justified reopening the case. This case underscores the importance of adhering to legal standards when considering tax assessments. The court's ruling clarifies that reopening assessments based solely on differing interpretations of existing information is not permissible. The judgment serves as a precedent for future cases involving tax assessments and the interpretation of the Income Tax Ordinance, emphasizing the need for clear, definitive information b... |
| 1993 SLD 688, 1993 SCMR 1124 | Civil Appeal No..15-P of 1991 , decided on 10.03.1993 | This case revolves around the selection process of civil service candidates in Pakistan, specifically addressing the practices of the N.W.F.P. Public Service Commission. The Supreme Court scrutinized the implications of accepting subsequent requisitions for vacancies after the competitive examination had concluded. The court found that the existing practices lacked transparency and fairness, leading to confusion and distrust among candidates. The judgment emphasized that competitive examinations should be treated as single events, ensuring that all vacancies are filled from the same merit list without arbitrary adjustments. This ruling aims to enhance the integrity and efficiency of the recruitment process in public service, advocating for a regular schedule for holding examinations to alleviate the frustrations of eligible candidates. The court's decision sets a precedent for future recruitment practices and highlights the importance of adhering to constitutional principles in public ... |
| 1987 SLD 3246 = (1987) 166 ITR 414 | In the case involving Saraf Bros. and the Commissioner of Income Tax, the Rajasthan High Court addressed significant questions regarding the genuineness of partnerships under the Income-tax Act, 1961. The case arose from a dispute where Saraf Bros., formed by one brother and the wives of his three brothers, sought registration as a legitimate firm for tax purposes. The Income-tax Officer denied this registration, claiming that Saraf Bros. was a benami entity of the original firm, Gauri Dutt Jai Narain. The Appellate Tribunal upheld this decision, leading to an application for reference to the High Court under section 256(2). The court ultimately determined that the Tribunal's conclusions were factual and did not raise legal questions for further consideration. This ruling highlights the complexities of partnership law and tax implications for firms perceived as non-genuine. Key terms such as 'benami', 'genuine partnership', and 'Income-tax registration' are crucial in understanding the... | |
| 2006 SLD 657, 2006 PTD 2762 | Special Customs Tax Reference Application No.29 of , decided on 09.08.2006 | In the case of MESSRS DEWAN CEMENT LTD. VS COLLECTOR OF CUSTOMS, the Sindh High Court deliberated on the jurisdiction and decision-making authority of the Appellate Tribunal under the Customs Act, 1969, specifically Section 194. The petitioners sought exemption from customs duty and sales tax for machinery, arguing that it was not manufactured locally and their industrial unit was situated beyond municipal limits. The Tribunal's dismissal of these claims due to alleged failure to dispute findings was challenged. The court found merit in the petitioners' arguments, emphasizing the necessity for the Tribunal to address both legal and factual questions comprehensively. The case was remanded for a new decision, highlighting the importance of fair adjudication in customs matters. This case underlines the critical balance between administrative regulations and the rights of businesses under customs law. Key terms include customs exemption, Tribunal jurisdiction, and machinery import regulati... |
| 2016 SLD 3359, 2016 CLD 1281 | D-2741 of 2016 | In this significant case from the Sindh High Court, the petitioner, represented by Muhammad Rafi Kamboh, challenged the legality of execution proceedings initiated by the Banking Court for recovery of a loan. The case revolves around the provisions of the Financial Institutions (Recovery of Finances) Ordinance and the Civil Procedure Code. The court reaffirmed that a surety's liability is equal to that of the principal debtor, allowing the decree holder to pursue recovery from either party. The ruling emphasizes the legal principles governing financial recoveries, ensuring clarity in obligations and enforcement measures. This case is pivotal for understanding the rights of creditors and the responsibilities of debtors and sureties within the framework of financial law in Pakistan. Keywords like 'financial recovery', 'banking law', and 'debt liability' are crucial for SEO optimization, as they capture the essence of the case and attract relevant searches.... |
| 1989 SLD 226, 1989 PTD 77, (1989) 59 TAX 56 | Civil Appeals Nos. 2959-D to 2961-D of 1985 , decided on 18.02.1987 | This case revolves around the interpretation of the term 'turnover' under the Sales Tax Act, specifically concerning the inclusion of insurance charges in the computation of sales tax. The Supreme Court of India analyzed the definition of 'turnover' as defined in section 2(1)(s) of the Andhra Pradesh General Sales Tax Act, 1957, which states that any sum charged by the dealer, regardless of its description, is included in the turnover. The court noted that the insurance charges were collected by the seller before goods were shipped and were not paid at the buyer's request, thereby making them part of the sale price. The court dismissed the appeals, ruling that the insurance charges are indeed part of the turnover for sales tax purposes. This case highlights the importance of accurately defining terms in tax law and the implications of such definitions on tax liability.... |
| 2005 SLD 1714, 2005 CLD 1489 | Regular First Appeal No.14 of 2004 , decided on 14.03.2005 | This case revolves around the Financial Institutions (Recovery of Finances) Ordinance, 2001, specifically concerning the processes involved in filing a leave application to defend a suit. The Lahore High Court addressed the critical requirements that must be included in such applications, emphasizing the importance of adhering to the ordinance's stipulations. The court highlighted the necessity for detailed disclosures in the leave application, including the amounts owed and the payments made by the defendant. The outcome reinforced the legal principle that a failure to comply with procedural requirements could lead to the dismissal of the application and the subsequent ruling in favor of the plaintiff, in this case, the Allied Bank of Pakistan Limited. The judgment serves as a significant reference for future cases involving financial recovery and the procedural obligations of defendants in banking disputes. Keywords: Financial Institutions Ordinance, leave application, Lahore High Co... |
| 1987 SLD 3214, (1987) 166 ITR 57 | D-2741 of 1987 , decided on 01.01.1987 | This case revolves around the rectification of a tax assessment under the Income-tax Act, 1961, specifically focusing on section 154 concerning the apparent mistakes from the record. The court found that the assessing officer (ITO) failed to notify the assessee about the proposed rectification, which involved the withdrawal of the rebate on undistributed profits. The complexities of the calculations rendered the rectification invalid. The case highlights the importance of adherence to procedural fairness and the necessity for tax authorities to provide notice to taxpayers before making amendments that could affect their assessments. Keywords: Income Tax, Rectification, Legal Proceedings, Tribunal, Rebate Withdrawal, Tax Assessment.... |
| 2007 SLD 3579 = (2007) 290 ITR 316 | W. P. NO. 503 OF 2006 , decided on 26.07.2006 | The case revolves around the legality of transferring income tax jurisdiction from Kolkata to Mumbai under Section 127 of the Income-tax Act, 1961. The petitioner, P. S. Housing Finance (P.) Ltd., and its director, Surendra Kumar Dugar, contested the transfer on grounds of lack of connection with the Mumbai-based Pioneer Embroideries Ltd. The court examined the constitutional provisions and legal precedents regarding jurisdiction transfer, emphasizing the need for valid grounds for such actions. The ruling highlights the principles of natural justice, indicating that without a demonstrated link between the entities, such transfers are unwarranted. The decision reinforces the importance of substantiating claims of undisclosed income before altering jurisdiction, thereby protecting taxpayer rights. This case is significant for businesses and individuals facing similar jurisdictional challenges, underscoring the legal framework governing income tax assessments.... |
| 2007 SLD 1965, 2007 PLC 534 | Labour Appeal No.217 of 2005 , decided on 13.07.2006 | This case revolves around the promotion entitlement of an employee under the Industrial Relations Ordinance of 2002, specifically focusing on the requirements stated in the Recruitment of Staff and Promotion Rules, 1976. The employee, who was appointed as Foreman, claimed he was entitled to promotion as Assistant Works Manager. He argued that although he was under-matriculated, juniors were promoted without the requisite qualifications. The Lahore High Court ruled that promotions must be based on merit and qualifications, thereby dismissing the grievance petition. This case underscores the importance of adhering to legal and educational standards in employment promotions, reflecting ongoing discussions in labor law about equitable treatment and qualifications. The decision highlights the court's stance against arbitrary promotions and reinforces the principles governing labor relations and employee rights. The ruling serves as a precedent for future cases involving similar disputes ove... |
| 1989 SLD 408, 1989 SCMR 103, 1989 SLD 964 | Criminal Appeal No. 120 of 1983 , decided on 21.12.1987 | In the case of Criminal Appeal No. 120 of 1983, the Supreme Court of Pakistan evaluated the acquittal of Allah Wasaya and others by the High Court in a murder case. The appeal centered on whether the High Court's decision to acquit was justified based on the evidence presented. The Court scrutinized the testimonies of various witnesses, highlighting significant inconsistencies and improbabilities that cast doubt on the prosecution's narrative. The Court concluded that the evidence was insufficient to support the conviction of the respondents, leading to the dismissal of the appeal. This case underscores the critical role of credible evidence in the judicial process and the necessity of establishing guilt beyond a reasonable doubt in criminal proceedings.... |
| 2014 SLD 417 = 2014 MLD 1155 | Civil Appeal No. 94 of 2012 , decided on 06.07.2013 | This case revolves around a civil appeal regarding a permanent injunction under the Specific Relief Act, 1877. The plaintiffs claimed ownership and possession of a portion of land, while the defendants argued it was Shamlat Deh land. The High Court upheld the lower courts' findings that the disputed land was indeed Shamlat Deh and reiterated the limitations of civil courts in such matters. The ruling emphasized the need for partition by revenue authorities before any specific ownership can be asserted. The decision highlights key aspects of property law, jurisdiction, and the importance of reliable evidence in civil disputes.... |
| 2014 SLD 1434, 2014 SCMR 1464 | Civil Appeal No. 156 of 1987 , decided on 10.06.1991 | In the case of Naveed alias Needu v. The State, the Supreme Court of Pakistan addressed critical issues surrounding the imposition of the death penalty in light of insufficient evidence of motive. The appellants were initially sentenced to death for the murder of Muhammad Tariq, but the Supreme Court found that the prosecution's assertion of motive was not adequately established. Key witnesses failed to corroborate the alleged motive, leading to the conclusion that the prosecution's case was significantly weakened. The ruling emphasized the necessity of substantiating motive in murder cases, particularly when the death penalty is sought. As a result, the Court reduced the sentences from death to life imprisonment, maintaining that justice must be served with caution and thorough examination of evidence. This case serves as a precedent for similar future cases, highlighting the delicate balance between conviction and the ethical implications of capital punishment. Keywords such as 'Supr... |
| 2011 SLD 2347, (2011) 330 ITR 168 | IT APPEAL No. 256 OF 2009 , decided on 14.09.2009 | In the landmark case IT Appeal No. 256 of 2009 heard by the Delhi High Court, Anurena Tristar contested the denial of additional depreciation benefits under Section 32(1)(iia) of the Income-tax Act, 1961. The appellant claimed that the machinery installed in their unit qualified for additional depreciation due to new technical improvements. However, the Assessing Officer, Commissioner of Income-tax (Appeals), and the Income-tax Appellate Tribunal unanimously determined that the machinery was old and used, lacking substantial evidence to classify it as new. The Delhi High Court upheld this decision, emphasizing the Tribunal's authority in fact-finding and rejecting the appeal due to the absence of a substantial question of law. Key references included the Supreme Court's decision in Cochin Company v. CIT and distinctions from CIT v. Orissa Cement Ltd. The case underscores the stringent criteria for qualifying machinery as 'new' for tax depreciation purposes, highlighting the necessity f... |
| 1996 SLD 2, 1996 PTCL 168, 1996 PTD 5 | MA (Stay) No.104/LB of 1995 , decided on 20.04.1995 | In the case of Dr. Muhammad Aslam, who is a Dental Surgeon, the Income Tax Appellate Tribunal addressed an appeal concerning a heavy tax demand created against him by the Income Tax Department. The appeal was filed after the Commissioner of Income-tax (Appeals) had made an ex parte decision, indicating that the appellant was not traceable, a claim contested by the appellant's counsel. The Tribunal reviewed the circumstances surrounding the assessment and the subsequent appeal, focusing on the principles of fair hearing and proper service of notice. The Tribunal found that the Commissioner had not made adequate efforts to trace the assessee and could have used substitutes for service of notice. Consequently, the Tribunal decided to stay the tax demand and emphasized the necessity for the appellant to have an opportunity to present his case. This case highlights the importance of procedural fairness in tax law, where the rights of the taxpayer must be protected, especially in cases invol... |
| 2004 SLD 2114, 2004 CLD 982 | F.A.O. No. 113 of 2002 , decided on 01.07.2003 | In this case, the Lahore High Court addressed the execution of a decree involving the auction of mortgaged property. The auction lacked critical details regarding the property, leading to questions about its ownership and the validity of the sale. The Court highlighted the need for thorough inquiries to establish the exact property involved in the mortgage. The decision emphasized the importance of providing adequate property descriptions in auction proclamations to ensure fairness and legal compliance. The ruling reinforces the necessity for courts to conduct proper investigations in property disputes, particularly in cases of undivided properties. Keywords include 'mortgage property auction', 'execution of decree', 'property ownership disputes', 'Lahore High Court rulings', and 'legal compliance in auctions'.... |
| 2010 SLD 922, 2010 PLJ 554 | Crl. A. No. 378 of 2004 & M.R. No. 60 of 2009 , decided on 10.03.2010 | In the landmark case Crl. A. No. 378 of 2004 & M.R. No. 60 of 2009 heard on March 10, 2010, at the Lahore High Court, the appellant Allah Ditta faced charges under the Pakistan Penal Code, 1860, specifically sections 302, 324, 34, and 109, related to the murder of Rab Nawaz and attempted injuries to Ghulam Rasool and Allah Wasaya. The case stemmed from a land dispute, leading to a violent confrontation where Allah Ditta and his co-accused fired rifles at the complainant's family members. Despite co-accused being acquitted, Allah Ditta was convicted and sentenced to death under Section 302(b) and 5 years R.I under Section 324 PPC. The prosecution presented strong evidence, including medical reports linking the rifle empties to the appellant's licensed firearm and corroborating witness testimonies, despite the witnesses being related and inimical to the appellant. However, mitigating circumstances such as the appellant's injuries, potential suppression of evidence, and inconsistencies in... |
| 1999 SLD 734, 1999 PLC 20 | Civil Appeal No. 735 of 1995 , decided on 04.06.1998 | This case revolves around the appeal of Muhammad Rafiq against the Federal Service Tribunal's decision regarding his repatriation from the Wafaqi Mohtasib Secretariat back to the Finance Division. The Supreme Court of Pakistan analyzed the Civil Servants Act and the relevant constitutional provisions, focusing on the appellant's rights and the nature of his employment. The Court concluded that Rafiq's lien was preserved throughout his tenure in the Ombudsman’s office, and his arguments regarding promotion prospects were insufficient to challenge the Tribunal's findings. The case highlights important aspects of civil service law, including reversion rights and the implications of administrative decisions on civil servants' career trajectories. Keywords such as 'Civil Servants Act', 'Supreme Court of Pakistan', 'employment law', and 'administrative justice' are pivotal in understanding the legal precedents and implications established through this ruling.... |
| 1985 SLD 2179, 1985 PLC 819 | FD-639 of 1981 , decided on 22.02.1982 | The case involves an industrial dispute regarding the posting of an incapacitated worker, Sardar Masih, who was not absorbed into a suitable position due to a lack of vacancy. After being found fit for a lower-level position, he was denied the opportunity to fill a vacant Mali Cooly role, which was instead filled by an individual with no prior claim. The Labour Appellate Tribunal determined that the appellant had a right to the position, highlighting the importance of fair employment practices for incapacitated workers under the Industrial Relations Ordinance. This decision underscores the need for transparent hiring processes and the protection of workers' rights in industrial disputes, ensuring that all workers, regardless of their physical capabilities, have access to available positions.... |
| 2006 SLD 2237, 2006 CLC 1430 | Regular Second Appeal No.35 of 2006 , decided on 08.05.2006 | In the case of Regular Second Appeal No.35 of 2006, the Lahore High Court addressed a dispute over a loan amounting to Rs.5,59,891.20 claimed by Mst. Saeeda Akhtar Sadiq against Tauqir Akhtar. The court considered the implications of the Civil Procedure Code (V of 1908) regarding the framing of issues and the responsibilities of the parties in ensuring that proper issues are raised during trial. The court held that the appellant failed to object to the issue framing during the trial and thus could not raise this issue on appeal. Furthermore, the court confirmed that the lower courts had made concurrent findings of fact that were not based on misreading of evidence. The High Court dismissed the appeal, ruling that the suit was barred by the limitation period as defined under the Limitation Act (IX of 1908), specifically Article 59, which states that the limitation for filing a suit for recovery of a loan is three years from the date the loan was made. This case underscores the significa... |
| 2010 SLD 2880, 2010 SCMR 1811 | Civil Petition No. 1189 of 2009 , decided on 18.08.2009 | This case revolves around the recovery of dowry articles following a divorce. Dr. AYESHA SABIR filed a petition against FIDA UL HAQ for recovery of valuable dowry items she claimed were given at the time of marriage. The Supreme Court of Pakistan ruled that the Family Court's findings were appropriate and that the matter had been previously settled in Canada, thus confirming the lower courts' decisions. The case highlights the importance of jurisdiction and the adherence to previous court findings in family law cases. Trending keywords in this context include 'dowry recovery', 'family law', 'Supreme Court decisions', and 'jurisdictional challenges'.... |
| 1992 SLD 977, 1992 PLC 814 | KAR-99 of 1991 , decided on 03.04.1991 | The case revolves around a revision application filed under the Industrial Relations Ordinance (I.R.O.) concerning a termination of service dispute. The Labour Appellate Tribunal of Sindh addressed the legality of the termination which was argued to be a bona fide action due to organizational changes rather than a punitive measure. The court emphasized the importance of resolving whether the termination was mala fide, a question of fact to be determined by the Labour Court after evidence presentation. The outcome reinforces the principle that industrial disputes must be thoroughly examined, particularly when raised by office-bearers of unions. The Tribunal ultimately dismissed the revision application, upholding the findings of the Labour Court. This case highlights the intricacies of industrial relations law and the need for fair adjudication in employment disputes, ensuring that workers' rights are protected while also considering the operational needs of employers.... |
| 1982 SLD 218, 1982 SCMR 242 | Civil Petition for Special Leave to Appeal No. 335 , decided on 27.10.1980 | In the landmark case Civil Petition for Special Leave to Appeal No. 335 of 1975, adjudicated by the Supreme Court of Pakistan on October 27, 1980, the petitioners, MST. NAWAB BIBI ETC., sought special leave to appeal against the Lahore High Court's judgment regarding a property dispute. The case centered around the eviction of Muhammad Din for defaulting on rent payments and allegedly allowing sub-tenants, a claim contested by the respondents. The Supreme Court analyzed the constitutional provisions under Article 185(3) of the Constitution of Pakistan, which governs the leave to appeal process. The court emphasized the separation of factual determinations from legal judgments, asserting that factual questions, such as the validity of service notices and subletting arrangements, are not within its jurisdiction to reassess. The Supreme Court highlighted the importance of proper procedural conduct by the Rent Controller and upheld the High Court's decision due to the lack of evidence supp... |
| 2005 SLD 3864, 2005 PLJ 24 | Labour Appeal No. 02 of 2004 , decided on 27.04.2004 | The case revolves around the Labour Appeal No. 02 of 2004 decided by the Sindh High Court, which addresses the status of an employee within the context of the Industrial Relations Act. The court examined whether Muhammad Khan Abro, an Officer Grade-III at Muslim Commercial Bank, qualified as a workman under the relevant labor laws. The court found that the Labour Court had made its decision without adequate evidence, as no oral or documentary proof was provided to support the claim that Abro was performing manual or clerical duties. The ruling underscored the importance of actual job functions over titles in determining workman status. The appeal resulted in the Labour Court's order being set aside, highlighting the legal principles surrounding employment classifications in labor law disputes. This case is significant for understanding the nuances of employee categorization, especially in managerial roles, and the implications of such classifications on workers' rights and legal protec... |
| 1987 SLD 486, 1987 SCMR 1344 | Criminal Appeal No.19 of 1987 , decided on 24.02.1987 | This case revolves around the appeal by Asghar Ali, who was convicted of murder and sentenced to death for killing Muhammad Rafique. The incident occurred due to a dispute over dowry following the divorce of the petitioner's sister by the deceased. The Supreme Court scrutinized the circumstances leading to the crime, emphasizing that the deceased's refusal to return the dowry was a significant factor. The court ultimately decided that the harsh penalty of death was not justified, leading to a reduction of the sentence to life imprisonment. This judgment highlights the legal considerations of personal conduct in criminal cases and the application of the Penal Code in Pakistan, particularly section 302. Key legal terms include 'murder', 'dowry dispute', and 'life imprisonment', which are relevant for understanding the implications of this case in the context of criminal law.... |
| 2016 SLD 2384, 2016 PLD 521 | Criminal Appeal No. 342 of 2004 , decided on 03.11.2016 | This case revolves around a tragic accident involving the appellant, Muhammad Yaseen, who was driving a coach rashly and negligently, leading to a fatal collision with a water tanker. The incident resulted in the loss of six lives and injuries to fourteen others. The trial court convicted Yaseen and sentenced him to five years in prison. However, it failed to impose the mandatory punishment of diyyat as required by law. The Sindh High Court, upon appeal, upheld the conviction but modified the sentence to include diyyat payments to the victims' heirs. The ruling underscored the legal obligation to award diyyat in cases of qatl-i-khata and the court's responsibility to ensure the compensation reaches the rightful heirs. This case highlights critical aspects of road safety laws and the judicial system's role in delivering justice to victims of negligent driving.... |
| 1964 SLD 375 = (1964) 53 ITR 23 | WRIT APPEAL No. 270 OF 1962 , decided on 13.11.1963 | In the case of WRIT APPEAL No. 270 OF 1962, the Madras High Court adjudicated on an appeal concerning the imposition of a penalty under the Estate Duty Act, 1953. This case highlights critical aspects of administrative law and the principles of fair hearing and due process. The accounting party had been assessed a duty following the death of a family member and was granted an extension for payment. However, a penalty was unreasonably imposed before the deadline had passed. The court's decision reinforces the necessity of adhering to procedural fairness in tax assessments and penalties, ensuring that individuals are not penalized without just cause. This case serves as a precedent for future administrative disputes involving tax duties and penalties, illustrating the importance of clear communication and the proper application of laws. The ruling can be beneficial for taxpayers and legal practitioners alike, providing clarity on the rules governing estate duty payments and penalties.... |
| 2004 SLD 2597, 2004 PLD 73 | Criminal Revision No. 95 of 1991 , decided on 23.04.2003 | This case revolves around a criminal revision against the acquittal of Ghulam Muhammad, who was accused of murdering his tenants, Ali Muhammad and Abu Bakar. The incident took place on April 28, 1985, and was reported by Muhammad Aslam, the brother-in-law of the deceased. The trial court acquitted Ghulam Muhammad, leading to this revision. The High Court found that the prosecution's evidence was insufficient, with several witnesses not supporting the complainant's narrative. The court noted that the complainant failed to apply for an appeal against the acquittal as required by law, which rendered the revision incompetent. The decision highlights the challenges in overturning acquittals in criminal cases and emphasizes the importance of substantial evidence. Keywords such as 'criminal law', 'acquittal appeal', and 'Sindh High Court' are relevant for those researching similar legal issues or cases.... |
| 1981 SLD 1740, (1981) 130 ITR 159 | TAX CASE No. 5 OF 1973 (REFERENCE No. 4 OF 1973) , decided on 13.10.1977 | In the landmark case before the Madras High Court, W.A. Beardsell & Co. (P.) Ltd sought to claim legal expenses incurred for the approval of a scheme of amalgamation with Mettur Industries Ltd as revenue expenditure under Section 37(1) of the Income-tax Act, 1961. The Income Tax Officer initially disallowed this claim, arguing it resembled capital expenses associated with share issuance. However, the Income-tax Appellate Tribunal reversed this decision, asserting that the expenses were necessary for the operational efficiency and profitability of the business. The High Court upheld this judgment, reinforcing the understanding of 'business purpose' in tax law, which extends beyond mere day-to-day operations to include strategic decisions that facilitate profit generation. This case underscores the importance of recognizing legitimate business expenses in tax assessments, thereby providing clarity on what constitutes revenue expenditure versus capital expenditure. The ruling referenced t... |
| 2008 SLD 50, 2008 PTD 1861, 2009 PTCL 51, (2008) 98 TAX 321 | Civil Appeal No. 29 of 2006 , decided on 25.11.2006 | This case involves a civil appeal concerning the jurisdiction of the High Court in hearing reference applications under the Income Tax Ordinance, 2001. The Supreme Court of Azad Jammu and Kashmir ruled that such applications must be heard by a Division Bench, highlighting the importance of addressing cases on their merits rather than on procedural technicalities. The decision underscores the powers of the Supreme Court in ensuring justice and adherence to legal provisions. The ruling also reflects on the principles of administrative justice, emphasizing that the courts must avoid short orders that could undermine the judicial process. The appeal was accepted, and the case was remanded for proper adjudication, thus reinforcing the judicial hierarchy and the necessity for thorough examination of tax-related disputes.... |
| 1988 SLD 2902, 1988 SCMR 1994 | Civil Petitions Nos.565, 566 and 567 of 1988 , decided on 20.07.1988 | This case revolves around the responsibility of civil servants for a loss incurred by the Government during the storage of wheat. The petitioners, who served in various capacities within the Food Department, challenged the decision of the Punjab Service Tribunal that found them liable for a shortage of wheat. The Supreme Court of Pakistan emphasized that the determination of liability was a factual matter, and it did not present any significant legal questions warranting further appeal. The Court's decision highlights the accountability of public servants and the standards expected of them in managing government resources, reflecting on the principles of public service and administrative law. The case is significant as it underscores the judiciary's role in upholding the integrity of administrative processes while balancing the rights of civil servants against the need for accountability.... |
| 1976 SLD 597, 1976 PLC 22 | LYP-18 of 1975 , decided on 02.12.1975 | This case revolves around an appeal concerning the jurisdiction of the Commissioner for Workmen's Compensation. The case was initiated by Zakir Manzur Hussain, who claimed compensation under the Workmen's Compensation Act following the death of his son, Zia Hussain, who was an employee at Premier Cloth Mills Ltd. The Commissioner awarded the amount of Rs. 8,000 based on group insurance. However, Premier Cloth Mills Ltd. challenged this decision, arguing that the Commissioner acted without jurisdiction. The Labour Appellate Tribunal examined the applicable laws, including the Workmen's Compensation Act and the Standing Orders Ordinance, concluding that the Commissioner lacked jurisdiction to entertain such insurance claims. This decision underlines the importance of proper jurisdiction and procedural adherence in labor law cases, highlighting the legal framework surrounding workmen's compensation and group insurance claims in Pakistan.... |
| 2023 SLD 6929, 2023 PLJ 115 | C.P. No. D-1688 of 2017 , decided on 01.06.2023 | The case revolves around a dispute between Adamjee Insurance Company Ltd. and Respondent No. 3 regarding a claim under an agricultural insurance policy. The petitioner, Adamjee Insurance Company, contended that the arrangement was primarily to protect the interests of the bank that issued the agricultural loan, with Respondent No. 3 being a hypothecation client. The court analyzed the agreements and policies involved and concluded that the insurance claim made by Respondent No. 3 could not be entertained as it did not meet the criteria for mal-administration. The ruling emphasizes the importance of understanding contractual relationships and the specific terms of insurance agreements, particularly in agricultural financing contexts. Keywords: agricultural insurance, hypothecation, privity of contract, Sindh High Court, mal-administration.... |
| 2010 SLD 617, 2010 CLD 1044 | EMD/233/484/2002-832 , decided on 25.02.2010 | This case revolves around Buxly Paints Limited's failure to conduct its Annual General Meeting (AGM) within the stipulated timeframe as per the Companies Ordinance, 1984. The company cited a significant fire incident as the reason for this failure. The court's ruling reflects a balance between strict regulatory adherence and understanding the operational challenges faced by businesses. The case underscores the critical nature of AGMs in corporate governance, investor relations, and compliance with statutory obligations, serving to protect shareholder interests and promote transparency. The ruling serves as a precedent for similar cases, emphasizing the need for companies to be diligent in their statutory compliance while also considering the realities they face. Compliance, transparency, and investor protection are key themes in this ruling, which could potentially influence future corporate governance practices.... |
| 2004 SLD 2834, (2004) 270 ITR 271 | D.B. SPECIAL APPEAL (WRIT) No. 1108 OF 2003 , decided on 28.07.2003 | In the case of State Bank of Bikaner & Jaipur vs. Union of India, the Rajasthan High Court addressed issues surrounding the maintainability of a writ petition filed against the Income-tax Department. The bank had already preferred an appeal before the Commissioner (Appeals) regarding its taxable income assessment but alleged that the department was delaying the decision. The court ruled that the statutory remedy must be exhausted before seeking discretionary relief under constitutional provisions. The judgment highlighted the importance of following the prescribed legal processes and the court's reluctance to intervene in matters where statutory remedies are available. This case underscores the necessity for litigants to adhere to legal protocols to prevent wasteful litigation. The Income-tax Department was instructed to expedite the hearing of the appeals, emphasizing judicial efficiency and responsibility towards public funds.... |
| 2007 SLD 3175, 2007 PLJ 1101 | W.P. No. 18910 of 2005 , decided on 16.10.2006 | In the case of W.P. No. 18910 of 2005, the Lahore High Court addressed a significant issue regarding the application for restoration of an ex-parte order under the Civil Procedure Code, 1908. The case arose from a dispute where Ghulam Muhammad had allotted land that was subsequently contested by Rehmat Ali. The petitioners' application for setting aside an ex-parte decree was dismissed by the trial court, leading to the petitioners seeking relief from the revisional court. The Lahore High Court ruled that the trial court had not properly adjudicated the case and that the framing of issues does not constitute a 'case decided'. The decision underscores the importance of ensuring that all parties have the opportunity to present their evidence and arguments, especially in matters involving significant rights. This ruling reinforces the legal principle that a proper examination of facts and circumstances must occur before any final judgment is rendered, ensuring fairness in judicial proceed... |
| 2005 SLD 214, 2005 PTCL 407, (2005) 91 TAX 294 | W.T.As. Nos. 754/LB, 1123/LB and 969/LB of 2002 , decided on 17.12.2003 | The case revolves around the interpretation of the Wealth Tax Act, specifically regarding the assessment of capital work in progress. The Appellate Tribunal Inland Revenue addressed whether past and closed transactions could be reopened based on subsequent judicial interpretations. It was determined that the rectification order issued by the DCWT was invalid as it did not comply with the established legal principles. The Tribunal's decision is significant in reinforcing the doctrine of finality in tax assessments and ensuring that past judgments are respected. This ruling serves as a precedent for similar cases, emphasizing the necessity of clarity in tax law and the handling of past assessments. The judgment also highlights the importance of adhering to Supreme Court directives, which state that judicial interpretations should apply prospectively, not retroactively. This case further illustrates the complexities involved in tax law and the vital role of judicial oversight in maintaini... |
| 2020 SLD 853, 2020 PTD 1102 | Customs Appeal No. 121/PB of 2016 , decided on 29.04.2019 | In the Customs Appeal No. 121/PB of 2016, the Customs Appellate Tribunal dealt with an appeal by Aamir Suhail of Messrs Ideal Business Product against the imposition of penalties under the Customs Act, 1969. The case revolved around the importation of medical equipment intended for government hospitals in Khyber Pakhtunkhwa, specifically Nowshera Medical College and DHQ Teaching Hospital. The tribunal examined the legality of the exemptions claimed by the importer concerning duty and taxes. The tribunal found that the penalties were not justified as the importer was acting under the directives of government health authorities. The tribunal ultimately ruled in favor of the appellant, allowing for the release of the goods upon payment of the necessary duties, thus emphasizing the importance of fair treatment in customs adjudications, particularly for goods intended for public health. This case highlights issues of compliance with import regulations, the misuse of user IDs in customs decl... |
| 1985 SLD 1182, (1985) 154 ITR 373 | MISC. CIVIL CASE NO. 62 OF 1984 | In the case involving Skyline Industries (P.) Ltd., the Madhya Pradesh High Court addressed the legality of commission payments made to the company's directors under the Income-tax Act, 1961. The Income Tax Officer (ITO) disallowed a portion of the commission on the grounds that it was not paid for services rendered. However, the Tribunal overturned this decision, citing the company's memorandum and articles of association which permitted such payments. The court ruled that the matter did not entail a question of law, as the facts indicated that the commission was in accordance with the company's provisions. This case highlights the importance of corporate governance documents in determining the validity of payments made to directors. The ruling reinforces the principle that the Tribunal's findings on factual matters are generally not subject to legal review unless a substantial question of law is involved. The decision serves as a precedent for similar disputes regarding director remu... |
| 1997 SLD 839, 1997 SCMR 1445 | C.P. Nos. 578 to 580-L, 593 and 594-L of 1995 , decided on 25.06.1995 | This case revolves around the rights of teachers in privately managed schools that were nationalized under the Privately Managed Schools and Colleges (Taking Over) Regulation, 1972. The Supreme Court of Pakistan reviewed the appeals regarding the service conditions of these teachers, particularly focusing on their entitlement to count previous service for seniority and monetary benefits. The decision emphasized the equal treatment of nationalized school teachers with those in the General Cadre, affirming that their qualifications and duties were comparable. The ruling aimed to rectify grievances arising from the implementation of the Chief Minister's orders regarding promotions and benefits, ensuring that all teachers received fair recognition for their service. This case highlights issues of educational equity, workers' rights, and administrative justice in Pakistan's educational system.... |
| 1958 SLD 143, 1958 PLD 59 | Regular Second Appeal No. 1911 of 1256 , decided on 20.11.1957 | This case revolves around a dissolution of marriage under Muhammadan Law, highlighting the complexities of marital relationships and legal obligations. The Lahore High Court addressed significant issues such as cruelty, maintenance, and the implications of false charges of adultery. The case underscores the importance of sincerity in legal retractions and the responsibilities of spouses in marriage. It serves as a critical reference for similar cases involving marital disputes, emphasizing the need for a fair and just legal process in matters of family law. Keywords: divorce, cruelty, Muhammadan Law, adultery, dissolution of marriage, Lahore High Court, legal retraction, family law.... |
| 2001 SLD 1399, 2001 SCMR 777 | Civil Petition No.553-K of 1999 , decided on 24.08.2000 | In the case of Civil Petition No.553-K of 1999, the Supreme Court of Pakistan addressed issues related to the Income Tax Ordinance of 1979 and the jurisdiction of the Assessing Officer regarding the collection of advance income-tax. The court highlighted the importance of adhering to the legal framework governing tax obligations and reinforced the principle that any demand notice issued without proper authority is null and void. The ruling clarified that constitutional petitions can be filed when orders are rendered without jurisdiction, thus providing a pathway for aggrieved parties to seek redress. This case underscores the necessity for tax authorities to operate within the confines of the law, ensuring that taxpayers' rights are protected. The decision serves as a significant precedent in tax law, emphasizing the need for legal compliance by tax authorities and the availability of constitutional remedies for individuals facing unjust demands. The case also reflects broader themes o... |
| 2016 SLD 3601, 2016 CLC 1871 | D-2741 of 2016 , decided on 16.10.2014 | In the case adjudicated by the Sindh High Court, the focus was on the eviction petition filed under the Sindh Rented Premises Ordinance, 1979. The key issue revolved around the bona fide personal need of the landlords, who sought to reclaim possession of their demised premises for establishing their independent Homeopathic Clinic. The court evaluated the evidentiary submissions from both parties, highlighting the significance of the landlord-tenant relationship, the execution of rent agreements, and the legal requirements for eviction. Ultimately, the High Court upheld the appellate court's decision, emphasizing the landlords' rights under Article 23 of the Constitution of Pakistan, which protects property rights. The court ruled that the non-service of notice under Section 18 was not detrimental to the landlords' case as the tenant acknowledged the landlords as rightful owners. This case illustrates the judicial interpretation of personal bona fide need and the procedural aspects of l... |
| 2015 SLD 399, 2015 CLC 250 | Civil Revision No. 12 of 2012 , decided on 19.11.2013 | In the case of Civil Revision No. 12 of 2012, the Peshawar High Court dealt with a dispute involving ownership of property under the Specific Relief Act, 1877. The petitioners, MUNAWAR AHMAD and others, contested the validity of a transfer deed that allegedly transferred ownership of the property to the respondents, REHMAT KHAN. The petitioners claimed the deed was forged and that they were the rightful owners of the ancestral property. However, the court found that the petitioners failed to provide any evidence supporting their claims. The respondents were able to demonstrate that they had improved the property and had valid documentation supporting their ownership. The court emphasized that concurrent findings of fact by the lower courts could not be disturbed unless they were found to be perverse or illegal. This case highlights the importance of presenting credible evidence in property disputes and the discretionary nature of appointing local commissioners for inspections.... |
| 2016 SLD 1388, 2016 MLD 99 | Cr. Misc. A. Nos. 377 of 2014 and 35 of 2015 , decided on 26.05.2015 | This case revolves around the bail applications related to serious allegations of kidnapping, theft, and intimidation. The Sindh High Court reviewed the evidence and the circumstances surrounding the case, highlighting the importance of substantial proof in asserting claims of bail misuse. The court clarified the legal standards for both granting and canceling bail, emphasizing that mere allegations without concrete evidence are inadequate for altering bail conditions. The decision underlines the necessity for strong, tangible evidence to support claims of misconduct by the accused post-bail. The ruling reinforces the legal principle that bail is a concession that should not be revoked lightly without compelling justification.... |
| 1981 SLD 1586, (1981) 128 ITR 580 | TAX CASE No. 682 OF 1976 , decided on 08.04.1980 | In the landmark case of Commissioner of Income Tax v. K.T.M.S. Mohamed, adjudicated by the Madras High Court on April 8, 1980, the core issue revolved around the interpretation of migration under the Income Tax Act, 1961, and its applicability to individuals returning from Ceylon (now Sri Lanka). The assessee, an Indian citizen, had substantial business interests in Ceylon between 1960 and 1965, engaging in partnerships and other commercial ventures. Upon his permanent return to India, the assessee faced scrutiny from the Indian Income Tax Officer (ITO) regarding a credit of Rs. 55,000 in his capital account for the assessment year 1972-73. The ITO rejected the assessee's claim that this credit was non-includible income based on Board's Circular No. 222/7/70-IT(A-II) dated August 5, 1971, arguing that the Circular was not applicable to Indian citizens and that the assessee did not 'migrate' from Ceylon in the legal sense. However, the Madras High Court, presided over by Justices V. Ram... |
| 1994 SLD 1051, 1994 PLD 2 | Criminal Appeals Nos. 37/P and 178/1 of 1989, Crim , decided on 24.10.1993 | In the landmark case of Criminal Appeals Nos. 37/P and 178/1 of 1989, along with Criminal Revisions Nos. 3/P and 10/P of 1993, the Federal Shariat Court delivered a pivotal judgment on October 24, 1993. This case centered around the jurisdictional boundaries between the Frontier Crimes Regulation (FCR) of 1901 and the Zina (Enforcement of Hudood) Ordinance (VII of 1979), particularly in the context of the Federally Administered Tribal Areas (FATA) and the Provincially Administered Tribal Areas (PATA) of the North-West Frontier Province (N-W.F.P.). The appellants, including Mst. Yasmeen and Muhammad Zada, were convicted under sections 1(2) and 10/11 of the Zina Ordinance by authorities operating under the FCR. They challenged the legality of their convictions, arguing that the competent legal forum for such offenses was the Court of Session under the Code of Criminal Procedure, 1898, and not the authorities under the FCR. The Federal Shariat Court meticulously examined the interplay be... |
| 2014 SLD 744, 2014 YLR 1628 | Civil Revision No. 2742 of 2013 , decided on 29.11.2013 | In the case of Civil Revision No. 2742 of 2013, the Lahore High Court addressed an arbitration dispute involving MST. Daulan Bibi and others against MST. Aisha Bibi and others. The core issue revolved around the validity of an arbitrator's award concerning the sect of the deceased Bahoo, which the petitioners claimed was Sunni, while the respondents alleged he was Shia. The court analyzed the arbitration proceedings, emphasizing that the arbitrator had exceeded his authority by addressing the sect issue, which was not part of the original dispute. The court reaffirmed the sanctity of arbitration agreements and the necessity for arbitrators to adhere strictly to the terms of reference. The decision underscored the importance of having clear agreements in arbitration to avoid jurisdictional overreach and ensure fair resolution of disputes. The ruling serves as a crucial precedent in arbitration law, highlighting the boundaries of an arbitrator's powers and the need for compliance with es... |
| 2018 SLD 545, 2018 MLD 546 | Crl. Acq. Appeal No. 329 of 2011 , decided on 15.05.2017 | This case involves a criminal acquittal appeal filed by the State against Allah Dina, accused of forgery and corruption under various laws including the Penal Code and the Prevention of Corruption Act. The High Court analyzed the evidence presented by both the prosecution and defense, focusing on the authenticity of signatures and the credibility of witnesses. The court ultimately upheld the trial court's decision to acquit, highlighting the prosecution's failure to establish guilt beyond reasonable doubt. The case underscores critical issues in legal proceedings including the importance of documentary evidence and proper investigation procedures. Keywords related to this case include 'Balochistan High Court', 'criminal acquittal', 'forgery', 'corruption', 'Penal Code', and 'Prevention of Corruption Act', which remain relevant in legal discourse and practice.... |
| 1982 SLD 508, 1982 SCMR 880 | Civil Petition for Special Leave to Appeal No. 353 , decided on 25.11.1980 | In the case of Muhammad Nawaz vs. Divisional Forest Officer Jauharabad, the Supreme Court of Pakistan addressed issues of procedural fairness and the right to a fair hearing in the context of employment dismissal. The petitioner, a former Forest Guard, challenged the decision of the Punjab Service Tribunal which upheld his dismissal for misconduct. The Tribunal had conducted a thorough inquiry, finding that the petitioner had not participated adequately and had failed to provide valid reasons for his absence. The Supreme Court emphasized the importance of the Tribunal's findings, which were based on evidence presented during the inquiry, and ruled that the petitioner’s allegations of bias and procedural irregularity were unfounded. This case highlights key principles regarding administrative justice and the scope of judicial review in employment-related disputes, reinforcing the notion that findings of fact by a Tribunal are generally not subject to appeal unless they are shown to be u... |
| 2020 SLD 738, 2020 PLD 208 | Suit No. 1227 of 2004 , decided on 18.11.2019 | This case revolves around a property dispute involving allegations of forgery and fraud. The plaintiffs, Alhaj Sheikh Abdul Hafeez and another, claimed ownership of a commercial property located in Karachi, which they alleged was fraudulently taken from them through a forged General Power of Attorney. The court examined the evidence, including forensic analysis, which confirmed the forgery. The decision highlighted the principles of property rights, the implications of fraudulent actions in legal proceedings, and the burden of proof when contesting the validity of legal documents. The court ruled in favor of the plaintiffs, granting them substantial damages for their suffering due to the defendants' deceitful conduct. This case underscores the significance of due diligence in property transactions and the severe consequences of engaging in fraudulent behavior.... |
| 2008 SLD 2737, 2008 PLD 536 | Suit No. Nil and C.M.As. Nos. 14 & 1371 of 2008 , decided on 20.08.2008 | In the case of GHULAM FAREED vs. SHAHIDUDDIN TUGHALAQ, the Sindh High Court addressed the issue of territorial jurisdiction concerning a property dispute. The plaintiff, GHULAM FAREED, claimed rights to certain land based on agreements executed with the defendant, SHAHIDUDDIN TUGHALAQ. The core of the dispute revolved around the location of the property and the jurisdiction of the court. The defendant contested the jurisdiction of the Trial Court, asserting that the property was located in Tando Adam, where both parties resided. The plaintiff argued for jurisdiction based on an agreement executed in Karachi. However, the High Court found that the plaintiff's claims and the subject matter of the suit were intrinsically linked to Tando Adam. The Court ultimately ruled that the suit was improperly filed in Karachi and returned the plaint for proper presentation in Tando Adam. This case highlights the critical nature of jurisdiction in legal proceedings and the necessity for compliance wit... |
| 1992 SLD 792, 1992 SCMR 1981 | Civil Appeal No.615 of 1990 , decided on 20.05.1992 | In the case of Civil Appeal No.615 of 1990, the Supreme Court of Pakistan addressed the dismissal of a Foodgrains Inspector, Muhammad Bashir Talib, for negligence in managing government wheat stocks. The court examined allegations of misappropriation and failure to submit required documentation, leading to significant losses for the government. The appellant's dismissal was upheld based on the grounds of negligence and failure to account for discrepancies in stock. However, the court found issues with the calculation of the financial liability imposed on the appellant and allowed for a reassessment. This case highlights the critical responsibility of civil servants in managing public resources and the legal ramifications of their misconduct. The decision reinforces the accountability mechanisms within civil service frameworks, ensuring that public servants adhere to their duties diligently. Keywords such as civil service accountability, negligence in public duty, and legal recourse for... |
| 1992 SLD 963, 1992 CLC 1678 | High Court Appeal No. 52 of 1988 , decided on 15.04.1991 | In the case of High Court Appeal No. 52 of 1988, the Sindh High Court addressed the complexities surrounding the specific performance of a land sale agreement. The plaintiffs, Messrs Pak United Housing Enterprise, contended that the defendants had breached an agreement made on May 28, 1971, for the sale of land. The plaintiffs alleged that the defendants failed to fulfill their obligations, leading to the filing of a suit for specific performance. The court deliberated on the adequacy of notice served to the plaintiffs regarding the cancellation of the agreement. The ruling emphasized the importance of direct notice, dismissing the sufficiency of publication in newspapers as adequate service. The court ultimately found the plaintiffs' suit was within the prescribed limitation period, thus allowing them to seek specific performance. The case highlights critical aspects of property law, including the requirements for notice and the rights of bona fide purchasers. This ruling is pivotal f... |
| 2016 SLD 1737, 2016 LHC 959 | W.P No. 3 of 2011 , decided on 25.03.2016 | This case revolves around the application of the Valuation Ruling No.272 issued under the Customs Act, 1969, concerning the assessment of customs value for imported goods. The petitioner, M/S Asfaq Trading Company, challenged the retrospective application of the Valuation Ruling, arguing that their goods had reached the port prior to its issuance. The Lahore High Court, led by Justice Shahid Karim, ruled that the Valuation Ruling could not be applied to goods that were already imported. The decision clarified crucial aspects of customs law, particularly sections 25 and 25A. It emphasized that the customs value must be determined based on existing laws and cannot be altered retrospectively, which is significant for importers. This case is pivotal in understanding customs valuation and the legal framework governing the importation of goods in Pakistan. Keywords such as 'Customs Act', 'Valuation Ruling', 'imported goods', and 'customs value determination' are critical for SEO optimization... |
| 1985 SLD 881 = (1985) 151 ITR 389 | SPECIAL CIVIL APPLICATION NO. 370 OF 1980 | In the landmark case of Bardolia Textile Mills v. Income Tax Officer, the Gujarat High Court addressed critical issues surrounding the payment of interest on excess advance tax under section 214(1) of the Income-tax Act, 1961. The case arose when Bardolia Textile Mills, having paid advance taxes for multiple assessment years, found that after a revised assessment, it had paid excess taxes. The core of the dispute hinged on whether interest on the excess amount would be calculated up to the date of the original assessment or the revised assessment. The court's decision favored the latter interpretation, emphasizing the need for fairness and proper compensation to taxpayers. This ruling not only clarified the legal standing on tax refunds but also reinforced the importance of timely adjustments in tax assessments. The case has significant implications for taxpayers dealing with excess payments and highlights the judiciary's role in interpreting tax laws to protect taxpayer rights. Keywor... |
| 2024 SLD 3651, 2024 PTD 1068 | I.C.A. No. 55195 of 2020 , decided on 17.01.2024 | In this case, the Lahore High Court addressed the issue of tax return revisions under the Income Tax Ordinance, particularly focusing on the amendment introduced by the Finance Act, 2015. The court clarified that the amendment allowed the Commissioner to be deemed to have approved a tax return revision if no decision was made within 60 days. This ruling emphasized the retrospective application of the amendment to pending cases, ensuring that taxpayers' rights were upheld. The decision is significant in the context of tax law and administrative procedures, providing clarity on the powers of the Commissioner and the timelines for tax return assessments. This case is crucial for tax practitioners and businesses alike, highlighting the importance of timely decisions in tax matters.... |
| 1989 SLD 1000 = 1989 CLC 1475 | Constitutional Petitions Nos.1739; 1739 of 1979; 1 , decided on 11.04.1989 | This case revolves around the constitutional petitions concerning the legality of customs duties imposed under the newly inserted Section 31-A of the Customs Act, 1969, as introduced by the Finance Ordinance of 1988. The petitioners challenged the retrospective application of this section, asserting their rights to pay duties based on the rates in effect at the time of contract. The Sindh High Court, however, found that the legislature's authority to impose retrospective legislation is unchallenged, particularly when it involves the withdrawal of previously granted exemptions. The court's decision reinforces the principle that legislative changes can affect existing contracts, especially in matters of public finance such as customs duties. This ruling is significant for importers and legal practitioners, as it clarifies the legal landscape regarding customs law and the obligations of importers under changing legislative frameworks. The case also highlights the importance of staying inf... |
| 2005 SLD 827 = 2005 PLC 138 | F.A.O. No. 153 of 2002 , decided on 01.07.2004 | This case revolves around the eligibility of Dr. Anjum Syed for the position of Professor in Physiology after her application was rejected by the Federal Public Service Commission (FPSC) due to insufficient teaching experience. The Lahore High Court ruled in favor of the appellant, emphasizing the interpretative flexibility of the word 'or' in legal statutes. The ruling clarified that the qualifications for appointment should be interpreted in a manner that does not create absurdities. The court underscored that the legislative intent is paramount and that strict adherence to literal interpretations could undermine the purpose of the law. This case is significant for legal practitioners as it highlights the importance of understanding statutory language and its implications in administrative decisions regarding academic appointments. Keywords: eligibility, teaching experience, Federal Public Service Commission, Lahore High Court, academic qualifications, legal interpretation.... |
| 1988 SLD 887, 1988 PLC 137 | D-400 of 1987 , decided on 21.09.1987 | This case revolves around the legal interpretation of the Karachi Port Trust Act, 1886, specifically concerning the retirement of an employee. Muhammad Gulzar, the petitioner, contested his retirement, claiming it was invalid as it was ordered by the Chairman rather than the Board of Trustees, as mandated by section 23(1). The court examined the evidence provided, including the resolution and the approval process by the Board of Trustees. The ruling emphasized the legal framework governing such retirements, confirming that the Board acted within its rights. This case highlights the importance of adhering to procedural requirements in employment law and the authority of governing bodies in making employment-related decisions. It serves as a significant legal precedent in employment law, particularly in the context of public service retirements.... |
| 1991 SLD 439, 1991 PLC 479 | Constitutional Petition No. S-27 of 1989 , decided on 22.05.1990 | In the case of United Woollen Mills Ltd. vs. Commissioner for Workmen's Compensation, the Sindh High Court addressed a dispute arising from the termination of an employee, Muhammad Pervaiz, and the subsequent claim for group insurance by his widow. The court evaluated the jurisdiction of the Commissioner in entertaining the claim under the West Pakistan Social Security Ordinance and the relevant Standing Orders. The court emphasized that the provisions of the Ordinance are mandatory, thus establishing new rights and obligations. The petitioners had legally closed their factory and terminated employees following the required procedures. The court ultimately ruled the Commissioner's order as null and void, confirming the petitioners' position. This case highlights the importance of compliance with statutory provisions in labor law and the protection of employee rights, especially in the context of social security and compensation claims.... |
| 1986 SLD 1753, (1986) 161 ITR 172 | TAXATION CASE Nos. 78 AND 79 OF 1973 , decided on 03.10.1985 | This case revolves around the application of penalties under Section 271(1)(c) of the Income-tax Act, 1961 due to alleged concealment of income. The Patna High Court addressed the appeals filed by the Additional Commissioner of Income Tax against Chandmull Radha Kishun regarding penalties imposed for discrepancies between returned and assessed incomes. The Tribunal had earlier ruled in favor of the assessee, emphasizing that the assertion regarding the income return satisfied the burden of proof. The case highlights the legal standards for imposing penalties, focusing on the necessity for deliberate wrongdoing or dishonesty. With the Tribunal granting significant relief to the assessee, the case required a reassessment of the penalty under the new circumstances. This decision underlines the importance of fair tax practices and the legal obligations of taxpayers, reinforcing the principles of accountability and transparency within the taxation framework.... |
| 2011 SLD 2586 = (2011) 334 ITR 56 | D-2741 of 2016 , decided on 01.01.2011 | This case revolves around VNU International B.V., a company incorporated in the Netherlands, which held 100% of the shares in an Indian company, AC Nielsen ONG-MARG Pvt. Ltd. It executed a share purchase agreement to sell these shares to a Swiss company. The core issues addressed included the taxability of capital gains from the transfer of shares under Indian law and the Double Taxation Avoidance Agreement (DTAA) between India and the Netherlands. The ruling emphasized that capital gains would be taxable only in the Netherlands, with no transfer pricing provisions applicable. However, the company is obliged to file a return of income in India to maintain compliance. This ruling is significant for international tax law, particularly for companies dealing with cross-border transactions and taxation issues. It underscores the importance of understanding tax treaties and their implications for foreign entities operating in India.... |
| 1985 SLD 371, 1985 SCMR 102 | Civil Petition for Special Leave to Appeal No.720 , decided on 12.08.1984 | In the landmark decision of ABDUL LATIF versus DEPUTY SETTLEMENT COMMISSIONER and others, the Supreme Court of Pakistan addressed critical issues surrounding the Rehabilitation Settlement Scheme under Article 185(3) of the Constitution of Pakistan, 1973. The petitioner, ABDUL LATIF, sought special leave to appeal against a decision by the Lahore High Court that dismissed his Intra-Court Appeal related to a land settlement case. The core contention revolved around the factual accuracy of the assumption made by the Deputy Settlement Commissioner regarding the allotment scale under the Rehabilitation Settlement Scheme. Despite the petitioner's claims of factual inaccuracies, the Supreme Court observed that he failed to present substantial evidence or adequately challenge the authority's assumptions during the initial hearings. The court emphasized the necessity for petitioners to utilize judicial opportunities effectively and present clear, evidence-based arguments when disputing administ... |
| 1980 SLD 683, (1980) 121 ITR 462 | In the landmark case of Commissioner of Income Tax vs. Fordham Pressing (India) Pvt. Ltd., heard at the Bombay High Court and cited as 1980 SLD 683 = (1980) 121 ITR 462, the court addressed critical issues surrounding the interpretation of transfer under section 15C of the Indian Income-tax Act, 1922. The assessee, engaged in manufacturing flush cisterns and sanitary wares, had leased land with an existing superstructure from Stewart Laboratories. Prior to its use, the assessee significantly altered the superstructure, including removing tin roofing, extending wall heights, and installing a new roof. The initial tax relief claimed under section 15C was granted by the Income Tax Officer (ITO) for the assessment years 1960-61 and 1961-62, but was later withdrawn upon reopening the assessments, with the finding that leasing the land and superstructure amounted to a transfer of assets, disqualifying the assessee from the tax exemption. The Appellate Authority for Advance Rulings (AAC) uphe... | |
| 2008 SLD 898, 2008 CLC 1670 | Writ Petition No.3411 of 2000 , decided on 29.07.2008 | In the landmark decision of Writ Petition No.3411 of 2000, the Lahore High Court addressed a multifaceted property dispute involving key legislative frameworks such as the Limitation Act, 1908, Punjab Pre-emption Act, and the Constitution of Pakistan, 1973. Presided over by Judge Muhammad Khalid Alvi, the case examined the intricate interplay between property ownership, pre-emption rights, and procedural delays in legal proceedings. Petitioners MUHAMMAD YAR and nine others contested the actions of respondent SARDAR ALI and eight others, highlighting significant ambiguities in the orders from the Additional Commissioner Revenue and the Board of Revenue. The court's analysis underscored the importance of clear judicial findings, especially in cases involving tenure and ownership rights. Despite the challenges posed by a decade-long delay in filing revisions, the court found that procedural oversights and conflicting interpretations of the law warranted condonation of the delay, ensuring ... |
| 2017 SLD 888, 2017 PLJ 103 | C.A. No. 88 of 2010 , decided on 11.11.2016 | In the landmark case of MUHAMMAD LATIF AND 77 others versus COLLECTOR LAND ACQUISITION AND 2 others, the High Court of Azad Jammu and Kashmir addressed significant issues pertaining to land acquisition and compensation. The case, cited as 2017 SLD 888 = 2017 PLJ 103, was deliberated under C.A. No. 88 of 2010 on November 11, 2016. The petitioners challenged the adequacy of compensation for land acquired for the Mangla Dam Raising Project in Mirpur, asserting that the initial compensation determined by the Collector was substantially lower than the prevailing market value. Represented by Advocate Ch. Muhammad Afzal, the appellants provided robust evidence, including sale deeds, to substantiate their claims for enhanced compensation. The High Court, presided over by Justice MUHAMMAD SHERAZ KIANI, meticulously reviewed the legal frameworks, including the Land Acquisition Act of 1894 and the AJK Interim Constitution Act of 1974. The court emphasized the importance of fair compensation, refe... |
| 2017 SLD 2457, 2017 YLR 1748 | Crl. Org. No. 1385-W of 2015 , decided on 27.04.2016 | This case revolves around the constitutional rights of a citizen, MST. Sabiha Khanam, who filed a petition for contempt of court against the Lahore Development Authority (LDA) for failing to comply with a court order regarding the allotment of a residential plot in the Mohlanwal Housing Scheme, Lahore. The petitioner was entitled to a plot due to land acquisition by the LDA for residential development, yet faced bureaucratic hurdles and mismanagement. The High Court recognized the importance of upholding citizens' rights against executive overreach and corruption, ultimately deciding not to impose further penalties on the officials involved, as the matter was resolved. The case underscores the need for transparency and accountability within public institutions to prevent similar grievances in the future.... |
| 1995 SLD 1092 = 1995 CLC 1121 | First Rent Appeal No. 290 of 1992 , decided on 27.11.1994 | In the case of Sindh High Court's First Rent Appeal No. 290 of 1992, the appellant, Mrs. Syeda HABIBA RIZVI, sought an enhancement of rent for premises she owned, currently rented to the respondent, Muhammad Yameenullah Parvez Malik, at a rate that had remained unchanged since 1983. The Rent Controller had fixed the rent at Rs.700 per month despite evidence indicating that similar properties were rented at Rs.1,000. This decision was challenged as arbitrary, with the appellant's counsel arguing that the Controller failed to justify the lower rent despite acknowledging the market rates and rising costs. The court accepted the appeal, emphasizing the need for a fair reassessment of the rent based on the evidence presented. The case highlights the importance of justifying rental decisions in accordance with market trends and legal standards under the Sindh Rented Premises Ordinance, ensuring landlords receive fair compensation for their properties.... |
| 2024 SLD 3158, 2024 CLC 1085 | Civil Revision (T) No.04 of 2015 , decided on 28.12.2021 | In the case of Civil Revision (T) No.04 of 2015 before the Balochistan High Court, the petitioner Yousuf challenged the decrees that favored the respondents Muhammad Akbar and others regarding land ownership. The court examined the application of the Specific Relief Act, Balochistan Land Revenue Act, and Qanun-e-Shahadat concerning the presumption of correctness of land mutation entries. The High Court concluded that the lower courts incorrectly placed the burden of proof on the wrong party and disregarded the existing evidence. This landmark decision reinforces the principles of land ownership and the importance of proper evidence in civil suits. The case highlights the critical nature of understanding legal obligations, limitations, and the evidentiary standards required to substantiate claims in property disputes. Legal professionals and parties involved in similar cases should be aware of the implications of this ruling for future litigation, particularly in land revenue matters.... |
| 1984 SLD 361, 1984 SCMR 67 | Civil Appeals Nos. 105 and 106 of 1982 , decided on 05.10.1983 | The case involves two civil appeals concerning the suspension and termination of teachers at Gordon Mission College, Rawalpindi, under the West Pakistan Private Colleges Ordinance. The Supreme Court examined the validity of Martial Law Orders and their application to the case at hand. The court ultimately upheld the decisions of the administrative authorities, emphasizing that the laws in question provided the necessary legal framework for the actions taken against the appellants. The case highlights significant issues surrounding administrative authority, legal interpretations of Martial Law, and the rights of educators in private institutions. The ruling reinforces the principle that administrative actions must be backed by legal provisions, particularly in contentious educational environments. Keywords such as 'martial law', 'educational authority', 'administrative law', and 'Pakistan legal system' are pivotal in understanding the implications of this case.... |
| 1989 SLD 2484, 1989 PLC 897 | Writ Petition No. 2059 of 1987 , decided on 29.04.1989 | This case revolves around the legality of the Punjab Labour Department Service Rules, 1987, particularly concerning the qualifications required for the promotion of Senior Clerks to the position of Labour Inspector. The petitioners argued that the new educational requirements infringed upon their vested rights established under the previous rules. However, the Lahore High Court ruled that the Governor was competent to amend rules as necessary and that the petitioners' claims were invalid as the new rules were applicable. The decision emphasized the importance of educational qualifications in civil service promotions, reflecting a trend towards specialization in public service roles. This case highlights critical issues in administrative law, the balance of rights in public employment, and the evolving standards of qualifications in civil service roles.... |
| 2009 SLD 662, 2009 PTD 1541 | Writ Petition No.6104 of 2009 , decided on 24.04.2009 | In the case of Writ Petition No.6104 of 2009, the Lahore High Court addressed the issue of vehicle importation under the Customs Act and related rules. The petitioner, Muhammad Shahid, sought the release of a vehicle he imported under the Personal Baggage, Transfer of Residence and Gift Scheme Import of Vehicles Rules, 2007. The central issue revolved around the interpretation of the term 'import' and whether the vehicle met the age requirement of being less than three years old at the time of shipment. The court directed customs authorities to evaluate the vehicle's age based on its manufacturing date. This case highlights key considerations in customs law interpretation, emphasizing the importance of procedural completeness in the import process. It serves as a significant precedent in matters concerning the release of imported vehicles and the responsibilities of customs officials. Keywords: vehicle importation, Customs Act, Lahore High Court, Personal Baggage Scheme, legal interpre... |
| 2009 SLD 1719, 2009 SCMR 893 | Civil Appeal No.510 of 1998 , decided on 01.04.2009 | In the case of Civil Appeal No.510 of 1998, the Supreme Court of Pakistan dealt with critical issues surrounding tenancy rights under the Sindh Rented Premises Ordinance, 1979. The core of the dispute was whether Muhammad Shafi could continue to hold tenancy rights after inducting his brothers as partners in his business without obtaining the landlord's consent. The court ruled that such an action constituted a breach of the lease agreement and rendered him liable for ejectment as per Section 15 of the Ordinance. The judgment highlighted the importance of maintaining landlord-tenant relationships and the necessity for tenants to adhere strictly to legal stipulations regarding tenancy rights and obligations. This ruling reinforces the legal framework surrounding commercial tenancy and the rights of landlords in Pakistan, making it a significant case for future tenancy disputes. Keywords such as landlord-tenant relationships, tenancy rights, and commercial premises are vital for understa... |
| 2024 SLD 4487, 2024 PLJ 230 | Crl. As. Nos. 1816, 1818, 2044, 2009, 1857, Crl. R , decided on 19.04.2007 | This case revolves around the conviction and subsequent appeal of several individuals, including SHEHZAD alias VIKKI, under Section 396 of the Pakistan Penal Code, pertaining to dacoity with murder. The Lahore High Court evaluated the evidence presented during the trial, which included eye-witness testimonies and material recoveries. The court found that the eye-witnesses were not credible, as they had not been present at the time of the incident. Furthermore, critical evidence such as the medical reports and the identification parades were not convincing enough to establish the guilt of the appellants. The court emphasized the importance of proving guilt beyond a reasonable doubt, ultimately leading to the acquittal of all appellants. This case highlights the principles of justice and the necessity for robust evidence in criminal proceedings, reflecting the standards required for a fair trial. Keywords: dacoity, murder, acquittal, Pakistan Penal Code, Lahore High Court, legal evidence... |
| 1957 SLD 128 = (1957) 31 ITR 698 | IT REFERENCE No. 50 OF 1956 , decided on 08.02.1957 | In this significant case adjudicated by the Bombay High Court, the interpretation of the Income-tax Act, specifically section 18A, was scrutinized. The case highlighted the complexities surrounding the payment of advance tax and the associated interest obligations of the government. The Sarangpur Cotton Manufacturing Co. Ltd. contested the interest payment timeline, asserting a right to interest from the initial advance payment until the conclusion of a later assessment. However, the court determined that the effective assessment date was March 30, 1948, establishing that interest would only accrue until that date. This case serves as a crucial reference for tax law practitioners and underscores the importance of understanding statutory language regarding tax liabilities and interest entitlements. The ruling reinforces the principle that the assessment date is pivotal in determining interest eligibility, regardless of subsequent assessment modifications or appeals. Keywords such as 'In... |
| 2008 SLD 1868, 2008 SCMR 1490 | Civil Petitions Nos.204-L to 213-L of 2004 , decided on 18.02.2004 | This case revolves around the employment contracts of Meter Readers working with the Water and Power Development Authority (WAPDA) who were accused of submitting fake meter readings. The Supreme Court of Pakistan ruled on multiple petitions regarding the validity of their contract terminations. The court underscored the importance of due process, stating that the respondents were entitled to a fair hearing before any adverse actions were taken against them. The judgment emphasized the necessity of evidence to support any claims made against the employees. This case highlights critical aspects of labor law, employee rights, and the importance of procedural fairness in administrative decisions. The ruling serves as a precedent for similar cases, reinforcing the principle that allegations alone cannot justify the termination of employment without proper inquiry and evidence. Keywords: employment law, procedural fairness, labor rights, administrative law, WAPDA.... |
| 1981 SLD 1424, (1981) 43 TAX 26 | Suit No. 1011 of 1955 , decided on 02.10.1961 | In the case of Zainab Bai vs Ibrahimji and Others, the Sindh High Court addressed a partition dispute stemming from the death of Abdul Husain Marvi in 1950. The plaintiff, Zainab Bai, claimed her share in the properties left behind by her father, while the defendants, consisting of her brothers and their descendants, contested her claims. The court evaluated the evidence of partnership and ownership of the properties, focusing on the Registration Act and the Partnership Act. The court found that the properties were treated as partnership assets, and the plaintiff did not establish her claims of adverse possession or exclusive ownership. The court also noted that the suit for accounts was time-barred under the Limitation Act. The decision underscores the necessity of adhering to legal requirements regarding property registration and the burden of proof in establishing claims of ownership and partnership rights.... |
| 2007 SLD 1396, 2007 SCMR 1365 | Civil Petition No.1219-L of 2005 , decided on 12.07.2006 | In the case of Muhammad Iqbal vs District Police Officer, Sahiwal, the Supreme Court of Pakistan addressed the issue of a petitioner's wilful absence from duty following his arrest and subsequent acquittal in a criminal case. The court recognized that the acquittal negated any claims of wilful absence. This case highlights the importance of due process and the legal rights of individuals who have faced criminal charges but were ultimately found not guilty. The ruling emphasizes that the legal framework, particularly Article 212(3) of the Constitution of Pakistan, provides avenues for individuals to appeal decisions affecting their employment status due to criminal allegations. This case serves as a precedent in protecting the rights of petitioners in similar situations, reinforcing legal principles regarding acquittal and employment law. Keywords: Supreme Court, legal rights, acquittal, employment law, due process, Pakistan.... |
| 2022 SLD 295, 2022 CLC 173 | F.A.O. No. 21 of 2018 , decided on 26.03.2021 | This case revolves around the eviction of a tenant by the Pakistan Broadcasting Corporation (PBC) under the Balochistan Urban Rent Restriction Ordinance, 1959. The PBC sought to evict the tenant on the grounds of default in rent payment and the need for the property to accommodate its employees. The trial court ruled in favor of the PBC, citing the bona fide nature of its need, which was corroborated by the evidence presented. The High Court upheld this decision, reinforcing the principles of landlord rights and the weight of evidence in eviction cases. The judgment underscores the importance of clear evidence in establishing a landlord's bona fide requirement for property, as well as the constitutional protections afforded to property ownership. The decision highlights the balance between tenant rights and landlord needs, emphasizing the legal framework governing rental agreements and eviction processes in Pakistan.... |
| 2020 SLD 264, 2020 MLD 75 | C.R. No. 414-M of 2013 with C.M. 619 of 2013(N) , decided on 27.02.2019 | This case revolves around the interpretation of ownership rights related to the disputed land, identified as Serai, which was asserted by the plaintiffs to be reserved for the mosque in the village of Delay. The court analyzed the customs surrounding land assignments in Swat, emphasizing that the term 'Serai' lacks a uniform definition and is traditionally associated with lands allocated for religious services. The ruling highlighted that the defendants, while claiming ancestral rights, could not substantiate their claims against the documented evidence supporting the plaintiffs' assertions. The court's decision reaffirms the significance of local customs and the legal principles governing land use and ownership in Pakistan, particularly the Specific Relief Act, 1877, and the Khyber Pakhtunkhwa Land Revenue Act, 1967. Keywords: land ownership, Serai, mosque, Peshawar High Court, Specific Relief Act, Khyber Pakhtunkhwa, legal precedent.... |
| 1998 SLD 564, 1998 PTD 3856, (1998) 77 TAX 238 | Writ Petitions Nos. 2027 and 259 of 1998 , decided on 14.04.1998 | In the case of Messrs Ashraf Sugar Mills vs. Central Board of Revenue, the Lahore High Court addressed critical issues regarding the Sales Tax Act, 1990, particularly focusing on the definition of manufacture and taxable supply. The case arose from the petitioners' contention that they should not be liable for sales tax on Bagasse, a by-product of sugar production, which they consumed themselves without selling to third parties. The court ruled that self-consumption does not exempt the production of goods from tax obligations as defined in the Sales Tax Act, affirming that the production of Bagasse fell within the ambit of manufacture. This ruling has significant implications for businesses involved in the production of goods, emphasizing the importance of understanding tax liabilities under the Sales Tax Act. The decision reinforces the authority of the legislature to impose taxes on the manufacture of goods, irrespective of whether they are sold or consumed internally. The case highl... |
| 1986 SLD 1782, (1986) 161 ITR 121 | M.C.C. No. 202 OF 1983 , decided on 02.11.1985 | This case revolves around the interpretation of section 40(b) of the Income-tax Act, 1961, which deals with business disallowance regarding interest and salary payments to partners. The pivotal issue was whether interest paid by a firm to a partner in a capacity other than that of a partner could be disallowed. The court emphasized that disallowance under this section can only occur if the payment is made in the partner's capacity as a partner. In this case, the interest was paid to a Hindu Undivided Family (HUF), which the court ruled was allowable since the payment was not made in the capacity of a partner. This ruling is significant for practitioners in tax law, highlighting the nuances of partnership law and income tax regulations. It underscores the importance of understanding the implications of partner capacities in financial transactions, particularly in relation to taxation. Keywords: Income Tax Act, business disallowance, interest payments, Hindu Undivided Family, tax law, pa... |
| 1993 SLD 1260, 1993 PLC 326 | Writ Petition No. 114 of 1988 , decided on 15.11.1992 | In the case of Writ Petition No. 114 of 1988, Pakistan Railways challenged the decisions of the Punjab Labour Court and the Punjab Labour Appellate Tribunal regarding the entitlement of employees, specifically Furnacemen, to receive washing allowance and overall drills (uniforms). The employees had filed a grievance petition based on the longstanding provision of these benefits, which were allegedly withheld unlawfully. The Lahore High Court, presided over by Judge Muhammad Arif, found that the Tribunal had erred in not considering the Dress Regulation Book of 1960, which was pertinent to the case. The Court's ruling emphasized the necessity for statutory regulations to be applied correctly in labor disputes, thereby ensuring fair treatment of employees. This case highlights the critical role of legal representation in labor law and the importance of adhering to established regulations when adjudicating employee rights. Keywords: labor law, employee rights, washing allowance, overall d... |
| 2001 SLD 2068, 2001 PLC 28 | KAR 355 of 1998 , decided on 07.04.2000 | In the case of Aziz ur Rehman vs. Messrs Ever Green Industries (PVT), the Labour Appellate Tribunal of Sindh addressed the issue of whether the appellant qualified as a 'workman' under the Industrial Relations Ordinance, 1969. The appellant claimed he had been wrongfully terminated after 16 years of service, asserting he was a permanent worker. However, the court determined that his duties were primarily supervisory, thus disqualifying him from the protections afforded to workmen under the ordinance. This case highlights the importance of clearly defined roles within employment to ascertain rights under labor laws. The tribunal's decision reinforces the legal interpretation of workman status, emphasizing the need for clarity in job functions to avoid disputes over employment termination. The outcome of this case serves as a precedent for similar cases involving managerial roles and the definition of workman in labor disputes.... |
| 2002 SLD 84, 2002 PTD 522, (2001) 250 ITR 193 | Petitions for special leave to Appeal (Civil) Nos. , decided on 25.03.1998 | This case revolves around the interpretation of the Income Tax Act, 1961, particularly Section 147 concerning reassessment. The Supreme Court addressed the implications of making fresh assessments and clarified that such orders effectively nullify prior assessments. The case involved multiple citations and highlighted the need for consistent judicial reasoning on tax assessments. The ruling also pointed out that dissonant views had emerged from different benches on similar issues, necessitating a conclusive interpretation. This decision serves as a crucial reference for future cases involving income tax reassessments, establishing a precedent that impacts taxpayers and legal practitioners alike. It underscores the importance of understanding the nuances of tax law and the procedural intricacies of reassessment, making it a significant case for legal professionals specializing in tax litigation. Keywords: Income Tax Act, reassessment, Supreme Court, tax law, legal precedent.... |
| 1987 SLD 1206, 1987 PLC 522 | 909/1260 of 1984 , decided on 24.11.1985 | In this pivotal case concerning the Punjab Service Tribunal, Abdul Majid Javed, an Assistant in the Deputy Commissioner's Office, appealed against the decision of the Deputy Commissioner who appointed Manzoor Mohsin, despite Javed scoring higher in the initial recruitment test. The Tribunal found that the appointment process was marred by irregularities, specifically the interpolation of test scores that favored Mohsin. The Tribunal's ruling reinforced the legal principle that decisions made by the District Selection Committee in initial recruitments are not subject to appeal. This case underscores the critical need for transparency and adherence to established protocols in civil service appointments. The decision highlights the Tribunal's role in correcting injustices arising from administrative errors and the significance of maintaining the integrity of recruitment procedures in the public sector.... |
| 1981 SLD 1543, 1981 PLD 659 | Writ Petition No. 2529 of 1975 , decided on 04.05.1976 | In this significant case, the Lahore High Court addressed the procedural authority of revenue officers under the West Pakistan Land Revenue Act, particularly focusing on the roles of the Extra Assistant Settlement Officer and the Collector. The decision highlighted the importance of following legal protocols when transferring cases and established that any transfer must be sanctioned by the Commissioner. This ruling has implications for future cases regarding administrative control and the exercise of judicial powers within the revenue framework. Keywords: land revenue, administrative law, judicial authority, Lahore High Court, case transfer, Extra Assistant Settlement Officer, Commissioner, legal procedures.... |
| 1998 SLD 1490, 1998 CLC 1865 | Regular First Appeal No. 62 of 1997 , decided on 31.03.1998 | This case revolves around the appeal concerning the compensation awarded for land acquisition under the Land Acquisition Act, 1894. The appellants, Syed Naimat Ali and others, contested the compensation rate set by the Collector, arguing it was below the market value. The court examined the evidence, including previous agreements and land valuation reports. The judges highlighted the critical role of admissible evidence in determining compensation, referencing prior case law and legal sections relevant to land acquisition. The court ultimately upheld the compensation amount, reinforcing the legal standards for fair compensation in land acquisition cases. The case underscores the complexities of property valuation and the legal framework guiding such determinations, making it a significant reference in future legal disputes regarding land acquisition.... |
| 1988 SLD 2376, 1988 SCMR 945 | Criminal Appeal No. 60 of 1985 , decided on 09.03.1988 | In the landmark case of Criminal Appeal No. 60 of 1985, decided on March 9, 1988, by the Supreme Court of Pakistan, the court addressed serious charges of murder under the Penal Code. The case arose from an incident where multiple individuals were killed during a violent confrontation over a property dispute. The court highlighted the importance of self-defense claims and the legal principles governing such defenses. The decision reinforced the necessity of thorough and fair judicial scrutiny in criminal cases, ensuring that justice is served and that the rights of the accused are balanced against the rights of the victims. The ruling also emphasized the significance of credible eyewitness testimonies and medical evidence in establishing the facts of the case. This case serves as a critical reference point in understanding the implications of criminal law in Pakistan, particularly concerning murder and self-defense. Keywords: criminal law, murder case, self-defense, Supreme Court of Pa... |
| 2015 SLD 2497 = (2015) 378 ITR 609 | IT APPEAL Nos. 423 & 205 OF 2014 , decided on 04.09.2015 | This case revolves around the interpretation of Section 68 of the Income-tax Act, 1961, concerning cash credits and purchases made by the Assessee, Joneja Bright Steel (P.) Ltd. The Assessing Officer rejected the Assessee's books of account, disallowing substantial amounts claimed for purchases from three vendors. The Commissioner (Appeals) partially upheld the Assessing Officer's decision but recognized the genuineness of the transactions with the vendors. The Tribunal, however, dismissed the Assessee's appeal, leading to the High Court's intervention. The High Court found that the Tribunal had failed to adequately assess the evidence and the circumstances surrounding the transactions. The court highlighted the importance of considering the actual flow of transactions and the credibility of vendors, stressing that mere procedural discrepancies should not automatically imply fraud. This case underscores the significance of thorough evidence evaluation in tax assessments and the complex... |