Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 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... |
| 2013 SLD 1795, 2013 PLC 278 | BR-838 of 2012 , decided on 05.10.2012 | In the case of BR-838 of 2012, the Labour Appellate Tribunal reviewed an appeal concerning the termination of Riaz Ahmad, a Tube Well Driver/Operator. The crux of the case revolved around the denial of salary since July 1, 1999, after a transfer to the Health Department. The Tribunal found that the employer's appeal was barred by 42 days and dismissed it on both grounds of limitation and merit. The case underscored the rights of employees under the Punjab Industrial Relations Act, highlighting the importance of timely appeals in labor disputes. The decision reinforced the legal standing of employees who have served continuously, establishing their status as permanent workmen. Keywords such as 'labour law', 'employee rights', and 'termination disputes' reflect the trending topics within this case, making it significant for those studying labor relations in Pakistan.... |
| 1984 SLD 697, (1984) 149 ITR 457 | IT REFERENCE NOS. 192 AND 193 OF 1974 , decided on 14.05.1984 | In the landmark case of Instalment Supply (P.) Ltd. v. Commissioner of Income Tax, the Delhi High Court addressed the interpretation of section 40(a)(v) of the Income-Tax Act, 1961, specifically regarding the reimbursement of medical expenses for a managing director. The case arose when the assessee-company sought deductions for medical expenses paid to its managing director, which were initially disallowed by the Income Tax Officer (ITO) on the grounds of not being relevant to the company's business needs. The appellate authorities reduced the allowance significantly, leading to a reference to the High Court. The court's decision clarified that cash payments cannot be categorized as benefits or amenities, thus allowing full reimbursement without limitations. This case is significant for tax law, as it highlights the distinction between cash and non-cash payments and their treatment under tax regulations. Keywords such as 'Income Tax Act', 'medical expense reimbursement', 'Delhi High C... |
| 2015 SLD 587, 2015 MLD 199 | Civil Appeal No. 167 of 2004 , decided on 15.04.2013 | This case revolves around a civil suit for declaration and possession concerning a land plot in Mirpur, Pakistan. The appellant, Iftikhar Ahmed Khokhar, claimed ownership of Plot No. 4-A, which was allegedly allotted to him through a series of transactions linked to Faiz Alam. The case highlights significant legal principles under the Civil Procedure Code and the Specific Relief Act. The High Court examined the merits of the suit, the jurisdiction of the Municipal Corporation, and the procedural aspects of plaint rejection versus dismissal. The court emphasized that the plaintiff must demonstrate a legitimate cause of action to proceed with a suit. The judgment reiterates the importance of jurisdiction and the procedural integrity of civil suits in Pakistan's legal framework. This case is pertinent for understanding property rights, land allocation disputes, and the nuances of civil litigation processes. Keywords: civil procedure, land dispute, jurisdiction, property rights, legal prin... |
| 2020 SLD 2516 = 2020 PTD 1790 | Civil Petition No. 398-L of 2018 , decided on 20.11.2018 | This case revolves around the authority of Officers of Inland Revenue (OIRs) to issue show-cause notices concerning non-payment or short payment of sales tax under the Sales Tax Act, 1990. The Supreme Court of Pakistan addressed the legality of the notices issued by the OIRs, which were challenged in the Lahore High Court. The High Court had set aside the notices on the grounds of alleged unlawful delegation of powers from the Commissioner Inland Revenue (CIR) to subordinate officers. However, the Supreme Court found that the OIRs were operating within their lawful authority as conferred by the Act, which permits them to issue such notices in aid of tax recovery. The Court highlighted the importance of the hierarchical structure within the revenue system, affirming that both the FBR and CIR have distinct roles in delineating jurisdiction and functions. This decision reinforces the procedural framework for tax recovery and the authority of revenue officers, ensuring that the mechanisms ... |
| 2004 SLD 2688, (2004) 90 TAX 291, 2004 PTD 2771 | C.P. No. D-2110 of 1996 , decided on 23.04.2004 | In the case of Ghandhara Nissan Diesel, Ltd. vs. Sales Tax Department, the Sindh High Court addressed the complexities surrounding sales tax liability on advance payments. The petitioners contended that the amounts received by them were merely advance payments for vehicles that had not yet been sold. The court analyzed the definitions within the Sales Tax Act, particularly focusing on the concepts of 'supply' and 'time of supply'. The ruling clarified that sales tax should be applicable only when a sale is finalized, not at the point of receiving advance payments. This decision is significant for manufacturers and suppliers in understanding their tax obligations, especially in scenarios involving advance payments and anticipated sales.... |
| 2005 SLD 1298, 2005 CLC 1057 | C.P. S-743 of 2002 , decided on 01.10.2004 | The case revolves around the procedural aspects of Letters of Administration under the Succession Act, 1925, where the petitioners sought to be included in an ejectment case. The Sindh High Court determined that the respondent had not properly established his claim to Letters of Administration, as the required Administration Bond was not executed. This case highlights critical issues regarding the rights of heirs in succession matters and emphasizes the importance of following legal procedures in estate administration. The ruling reinforces the legal principle that all parties with potential interests must be considered in proceedings affecting property rights. As such, it serves as a significant reference for similar future cases, ensuring that legal standards are upheld in succession and property disputes.... |
| 2010 SLD 2944 = (2010) 328 ITR 643 | In the case involving the Commissioner of Income Tax and SSP Ltd., the Punjab and Haryana High Court addressed the critical issue of penalty imposition under section 271(1)(c) of the Income-tax Act, 1961. The case revolved around the disallowance of certain office expenditures and late payments of Provident Fund (PF) and Employee State Insurance (ESI) contributions. The Assessing Officer had levied a penalty on the grounds of these disallowances. However, the Commissioner (Appeals) and the Tribunal ruled that mere disallowance does not equate to concealment or providing inaccurate particulars, thus negating grounds for a penalty. The High Court concurred, reinforcing that penalties under tax law require concrete evidence of wrongdoing, rather than mere disallowances based on debatable claims. This ruling is significant in tax law, as it clarifies the threshold for penalty imposition, ensuring that taxpayers are not penalized for legitimate claims that may be challenged. The decision is... | |
| 1975 SLD 54, (1976) 33 TAX 21 | Income-tax Reference No. 76 of 1961 , decided on 08.02.1965 | In the case of Income-tax Reference No. 76 of 1961, the High Court of Judicature at Bombay addressed a significant question regarding the taxability of a sum received by an employee upon termination of employment. The employee, S.P. Jain, received Rs. 7 lakhs as compensation after the unilateral termination of his employment by Dalmia Cement and Paper Marketing Co. Ltd. The Income Tax Officer initially sought to classify this amount as profits in lieu of salary under Section 7 of the Indian Income Tax Act, 1922. However, both the Appellate Assistant Commissioner and the Tribunal ruled in favor of Jain, asserting that the payment was indeed compensation for loss of employment rather than remuneration for services rendered. This case highlights the importance of understanding the nature of employment agreements and the implications of termination clauses. The court's decision underscores that payments labeled as compensation can be viewed differently depending on the context and the term... |
| 1984 SLD 523, (1984) 146 ITR 492 | IT REFERENCE No. 387 OF 1977 , decided on 06.08.1982 | In the case of Additional Commissioner of Income Tax v. Lakshmi Industries & Cold Storage Co. (P.) Ltd., the Allahabad High Court dealt with the interpretation of section 271(1)(c) of the Income-tax Act, 1961 concerning penalties for concealment of income. The court highlighted the importance of the 80% threshold in determining the burden of proof regarding income concealment. The Tribunal had initially cancelled the penalty imposed on the assessee, arguing that the income additions were based on estimates and did not constitute concealment. However, the High Court ruled that the Tribunal misapplied the law and failed to recognize the presumption of concealment that arises when the returned income is significantly less than the assessed income. The judgment emphasized that the burden then shifts to the assessee to demonstrate that any discrepancies were not due to fraud or gross negligence. This case is significant for tax practitioners and businesses as it clarifies the legal standard... |
| 2019 SLD 1900, 2019 SCMR 1460 | D-2741 of 2016 , decided on 31.05.2019 | In the case of Tom Le vs. Her Majesty the Queen, the Supreme Court of Canada addressed the fundamental rights of individuals under the Canadian Charter of Rights and Freedoms, particularly focusing on the right to be free from arbitrary detention. The court found that the police's entry into a private backyard without consent or a warrant constituted unlawful detention. The ruling highlighted the need for law enforcement to respect individual liberties, especially in private spaces. The decision to exclude the evidence obtained during this unlawful encounter reinforces the principles of justice and the importance of lawful authority in police interactions. This case illustrates the ongoing discussions surrounding police conduct, individual rights, and the balance between security and freedom in Canadian law.... |
| 2010 SLD 2096 = 2010 PTD 111 | I.T.As. Nos. 448/KB and 420/KB of 2008 , decided on 23.06.2009 | In the case of I.T.As. Nos. 448/KB and 420/KB of 2008, the Income Tax Appellate Tribunal addressed the issues surrounding the amendment of assessments under the Income Tax Ordinance, 2001. The case revolved around the Taxation Officer's issuance of notices to the taxpayer, claiming errors that were not substantiated. The Tribunal emphasized that the law requires a clear demonstration of erroneousness and prejudiciality when invoking section 122(5A). The Tribunal ruled that the Taxation Officer's actions were based on mere assumptions, which could lead to misuse of legal provisions. The decision established that actual payments made for gratuity should be recognized as valid business expenses, thereby reinforcing the principle of consistency in tax treatment. The ruling highlights the importance of adhering to established legal standards when conducting tax assessments, ensuring that taxpayers are treated fairly and justly under the law.... |
| 1964 SLD 431 = (1964) 53 ITR 589 | WRIT APPEAL No. 23 OF 1962 , decided on 14.03.1963 | This case revolves around the interpretation of the Kerala Agricultural Income-tax Act, 1950, specifically concerning the assessment of super-tax on the agricultural income of an undivided Hindu family. The appellant, Subramania Iyer, challenged the assessment made by the Inspecting Assistant Commissioner, arguing that the calculation of super-tax was incorrect based on the provisions of section 3(4) of the Act. The court analyzed the relationship between agricultural income-tax and super-tax, concluding that the same principles applied to both. The ruling clarified the applicability of taxation laws to undivided Hindu families and highlighted the importance of legislative clarity in taxation matters. This case is significant for understanding tax law and its implications on family-run agricultural businesses.... |
| 2017 SLD 852 | I.T.A. No. 857/IB/2013 , decided on 08.03.2017 | This case revolves around the appeals filed by the revenue against the decision of the learned Commissioner Inland Revenue pertaining to the assessment years 2008 and 2009. The core issue in this case was the treatment of sales tax adjustments. The taxpayer had claimed sales tax adjustments under the Sales Tax Special Procedure Rules, which the department contested as a double claim. However, the learned Commissioner found that the taxpayer's claims were valid as the sales tax was not included in the manufacturing expenses. The decision emphasized the importance of accurate reporting and evidence in tax assessments. The ruling highlights the legal complexities surrounding tax claims and adjustments within the framework of the Sales Tax Act, 1990, and the Income Tax Ordinance, 2001. The case serves as a precedent for similar tax disputes, reinforcing the need for thorough documentation and compliance with tax regulations. Overall, the ruling provides clarity on the interpretation of tax... |
| 1985 SLD 1870, 1985 PLC 486 | Case No. 764 of 1984 , decided on 18.02.1985 | In the case of Sharaf-ud-Din vs. Commissioner, Multan Division and others, the Service Tribunal of Punjab addressed issues surrounding promotions under the Punjab Service Tribunals Act, 1974. The appellant challenged the decision of the Divisional Selection Committee, which denied his promotion to Naib-Tehsildar, citing a missing remark in his integrity column. The Tribunal recognized that the Selection Committee cannot act arbitrarily, as it must consider all candidates' merits and demerits. The decision emphasized the importance of fair evaluation in promotion processes, aligning with trending legal concepts such as 'administrative justice' and 'fairness in public service.' The judgment calls for a review of the decision made by the Selection Committee, reflecting a commitment to uphold principles of justice and equity in administrative actions. This case serves as a precedent for future disputes involving promotion practices within government services, reinforcing the necessity for ... |
| 2024 SLD 4630, 2024 PLJ 75 | C.A. No. 1300 of 2019 , decided on 03.05.2023 | This case revolves around a dispute regarding ownership of agricultural property and the validity of a mutation executed in favor of the respondents. The appellants claimed to be co-owners of a specific share in the property and argued that the mutation was fraudulent and did not comply with legal requirements. The Supreme Court upheld the decisions of the lower courts, emphasizing the importance of credible evidence and the burden of proof in civil disputes. The ruling reinforces the principles of property law and the necessity for clear evidence in claims of fraud. This case highlights the complexities involved in property disputes and the critical role of documentation and legal procedure in establishing ownership rights. The decision serves as a significant reference for future cases regarding co-ownership and the validity of property mutations.... |
| 2014 SLD 2397, (2014) 110 TAX 303 | Writ Petition No. 3869/2014 , decided on 01.09.2014 | In the case of Arslan Poultry (PVT) Limited vs. Officer Inland Revenue, the Islamabad High Court addressed the limitations of its jurisdiction under Article 199 of the Constitution in the context of income tax law. The petitioner challenged an order of the Appellate Tribunal, arguing that it was amenable to the High Court's jurisdiction. However, the court found that the existence of an alternate remedy, specifically the option to file a reference under Section 133 of the Income Tax Ordinance, precluded it from exercising its jurisdiction. The court reiterated that the legislative intent must be respected, and any act required by law must be performed in the prescribed manner. The decision underscores the importance of following statutory procedures in tax disputes and clarifies the boundaries of judicial intervention in such matters. This case is relevant for understanding the procedural requirements and limitations of judicial review in tax law, particularly in the context of the Inc... |
| 2021 SLD 2652, 2021 SCMR 1560 | Civil Appeal No. 1010 of 2020 , decided on 25.06.2021 | This case revolves around the dismissal of a postal clerk for misappropriation and embezzlement. The Supreme Court ruled that the respondent was given a fair hearing and had sufficient opportunities to defend himself against the charges. The Court criticized the Federal Service Tribunal for reducing the penalty, emphasizing the seriousness of the financial loss caused to the department, amounting to Rs. 11,09,500. The decision reinforces the importance of proper procedures in disciplinary actions and the necessity for employees to adhere to their duties responsibly. Keywords: Supreme Court, dismissal from service, misappropriation, embezzlement, Postal Payment Orders, financial loss, natural justice, inquiry proceedings.... |
| 1986 SLD 1882, 1986 PLC 34 | D-535 of 1985 , decided on 15.08.1985 | In the case of W. Woodward (Pakistan) Ltd. vs. Sind Labour Appellate Tribunal, the Sindh High Court addressed the issue of whether the respondent, an employee terminated from her position, qualified as a worker under the Industrial Relations Ordinance of 1969. The court examined the duties performed by the employee, which primarily included clerical tasks such as typing and operating telex, and determined that these responsibilities did not align with managerial roles as claimed by the petitioner. The court emphasized the definition of a worker and the lack of just cause for termination. As a result, the High Court dismissed the petition, reinforcing the protection of employee rights in the context of labor laws. This case highlights significant aspects of employment law, particularly regarding the classification of workers and the legal standards for termination of employment. Keywords: Industrial Relations Ordinance, employee rights, termination of employment, clerical work, Sindh Hi... |
| 1992 SLD 531, 1992 SCMR 369 | Civil Appeal No.50 of 1990 , decided on 14.12.1991 | In this case, the Supreme Appellate Court of Pakistan addressed the appeal from a decision of the Service Tribunal regarding the promotion of Abdul Rehman Abbasi to the position of Naib-Tehsildar. The appellant, who was serving as Qanoongo, challenged this promotion, claiming he was entitled to it based on his position as a Girdawar. The Service Tribunal initially ruled in favor of the appellant, but upon appeal, the Supreme Appellate Court found that the appellant could not demonstrate that he was an aggrieved person as required under the Azad Jammu and Kashmir Service Tribunal Act, 1975. The court clarified that a civil servant could only challenge the appointment of another if they had been qualified for consideration at the time of the appointment. The court's final decision emphasized the importance of demonstrating aggrievement in civil service disputes, ultimately dismissing the appeal and upholding the promotion of Abdul Rehman. This case highlights critical aspects of administ... |
| 2022 SLD 822, 2022 PLD 213 | D-6107 of 2020 , decided on 07.12.2021 | In this case before the Sindh High Court, the petitioners, senior management of K-Electric, contested a show-cause notice issued under the Protection Against Harassment of Women at Workplace Act, 2010. The complainant, a former employee, alleged harassment during her tenure at the company. The court found that the Act permits complaints from women regardless of their current employment status, emphasizing the need for a safe working environment. The decision clarified that harassment complaints could be validly filed post-employment if the alleged actions occurred during the employment period. The court ultimately upheld the validity of the complaint and dismissed the petitioners' challenge, reinforcing the provisions designed to protect women in the workplace. This case highlights the importance of addressing workplace harassment and the rights of women to seek justice, thereby contributing to a safer work environment for all employees.... |
| 2002 SLD 2502, 2002 CLC 421 | Civil Revisions Nos. 341-D and 342-D of 1990/BWP , decided on 08.01.2001 | This case addresses the legal intricacies surrounding arbitration and the appointment of a referee in civil disputes. The Lahore High Court examined the validity of a referee's decision made in the context of a civil suit for recovery of Rs.21,000. The parties involved had consented to refer their dispute to a named referee, Ch. Habib Ullah, whose decision was deemed final. The petitioners contested the legitimacy of the referee's appointment, asserting that it should have adhered to the formalities of arbitration as outlined in the Arbitration Act (1940), specifically Section 21, which obligates a written application for arbitration. The court clarified that while the referee's role is to decide based on personal knowledge, obtaining supplementary information does not inherently invalidate the decision. The court upheld the trial court's decision, finding no errors in the process or the referee's actions, thus affirming the principles of voluntary dispute resolution and the autonomy o... |
| 2013 SLD 1844 = 2013 PLC 576 | Writ Petition No.2143 of 2011 , decided on 11.06.2012 | In the case of Nadeem Haroon Jameel vs. National Bank of Pakistan, the Lahore High Court addressed the wrongful termination of an employee based on ex parte proceedings. The petitioner, Nadeem Haroon Jameel, was dismissed under allegations of fraud while he was undergoing criminal proceedings, which later concluded in his acquittal. The court highlighted the importance of due process and fair trial rights guaranteed under Article 10A of the Constitution of Pakistan. It ruled that the termination lacked legal standing due to the improper application of rules and emphasized that all individuals are entitled to equal protection under the law. This case underscores the necessity for transparency and fairness in disciplinary proceedings within the banking sector and public institutions, reinforcing the need for adherence to procedural justice. The ruling has significant implications for employment law and the rights of employees facing disciplinary actions, particularly in cases where crimi... |
| 1984 SLD 166, 1984 PTCL 162 | D-437 of 1981 , decided on 14.03.1983 | In the case of M/S. Chaman Shoe Co vs. Controller Of Imports & Exports Karachi, the Sindh High Court addressed the issue of export liabilities following the devaluation of the Pakistani currency. The petitioner, a registered industrial firm, contested the increase in their export liability from Rs. 5,72,000 to Rs. 13,21,310 due to currency devaluation. The court found that the petitioner had met their export obligations and that the unilateral adjustment by the respondents was arbitrary and illegal. This judgment emphasizes the importance of adhering to original agreements and highlights issues surrounding currency devaluation, export commitments, and the legal responsibilities of manufacturing firms in Pakistan. The ruling supports the rights of exporters against unjustified claims by regulatory authorities, ensuring fair treatment and legal protection within the import-export framework.... |
| 2016 SLD 2849 = 2016 MLD 798 | Criminal Misc. No. 8102-B of 2015 , decided on 27.07.2015 | In the case of Touqeer Ahmad vs The State, the Lahore High Court addressed a petition for post-arrest bail under Section 497 of the Criminal Procedure Code. The petitioner was accused of murder, yet several factors led to the court's decision to grant bail. Notably, the complainant failed to provide any eyewitness testimony, and the post-mortem examination was conducted with significant delays, leading to no definitive cause of death. Legal precedents were cited, emphasizing that absconding alone does not warrant bail denial. The court's analysis underscored the principles of justice and the importance of evidentiary support in criminal proceedings. This case serves as a pivotal reference for bail applications in similar circumstances, reinforcing the necessity for credible evidence and the rights of the accused. Keywords: bail, criminal procedure, Lahore High Court, evidentiary support, justice system.... |
| 2023 SLD 1180, 2023 MLD 981 | Civil Revision No. 233 of 2021 , decided on 19.05.2022 | This case involved a civil revision petition concerning the dismissal of an appeal due to the non-payment of court fees. The Lahore High Court, presided over by Justice CH. MUHAMMAD MASOOD JAHANGIR, examined the actions of the petitioner, Syed ZAHID HUSSAIN SHAH, who failed to comply with the court's order to pay the requisite court fee of Rs. 15,000. The court highlighted that the plaintiff, MUMTAZ ALI, had established a clear claim regarding the court fee value of ten million rupees. The court ruled that the appeal could not be deemed filed until the court fee was paid, reiterating that failure to comply with such requirements would lead to dismissal. The ruling serves as a reminder of the importance of procedural compliance in civil litigation and the consequences of negligence. Keywords include 'Civil Procedure Code', 'court fees', 'Lahore High Court', 'negligence in legal proceedings', which are relevant for legal practitioners and scholars.... |
| 2000 SLD 129, 2000 PTD 3400, (2001) 84 TAX 172, (2001) 83 TAX 27 | Income Tax Appeal No.3 of 1998 , decided on 08.06.2000 | This case revolves around the imposition of penalties under the Income Tax Ordinance, 1979 due to the late filing of income tax returns. The Peshawar High Court examined whether the penalty imposed by the Assessing Officer was justified, considering the reasonable cause provided by the assessee for the delay. The court emphasized the importance of reasonable cause in tax law and how it can affect penalty imposition. The judgment highlights the discretionary power of the authorities in tax matters, particularly in the context of amendments to the law that change the wording from 'may' to 'shall'. However, regardless of the change in terminology, the presence of a reasonable cause remains a critical factor in determining whether a penalty should be applied. Overall, the ruling reinforces the need for tax authorities to carefully evaluate the circumstances surrounding late filings to ensure fair treatment under the law.... |
| 1988 SLD 415, 1988 PLC 64 | SUK-370 of 1986 , decided on 02.04.1987 | The case involves the reinstatement of Ghulam Sarwar, an employee of United Bank Limited, who was wrongfully dismissed. The Labour Appellate Tribunal upheld the Labour Court's decision after reviewing the evidence and legal arguments. The case is significant in the context of employment law, particularly within the framework of the Industrial Relations Ordinance of 1969, which governs workers' rights and grievances. The Tribunal's ruling underscores the importance of due process in employment termination cases and affirms the rights of workers to seek redress against unjust dismissal. Keywords include 'employment law', 'workers' rights', 'grievance petitions', and 'reinstatement'.... |
| 2012 SLD 2468, 2012 YLR 1918 | D-391 of 2012 , decided on 10.04.2012 | In the case of Mst. Aaisha alias Usha vs. Banje Ram and others, the Sindh High Court addressed a constitutional petition under Article 199 of the Constitution of Pakistan. The petitioner, a Hindu woman, sought protection against her relatives after converting to Islam and marrying a Muslim man. The court recognized her free will in embracing Islam and confirmed that she was not coerced into marriage. The decision emphasized the importance of personal liberty and choice in matters of marriage and religion, thereby granting her and her husband police protection. This case underscores the legal rights of individuals to make personal choices regarding their faith and marital status, reflecting broader themes of religious freedom and personal autonomy.... |
| 2006 SLD 3471, (2006) 282 ITR 520 | IT APPEAL No. 115 OF 2001 , decided on 15.12.2005 | In the case of Commissioner of Income Tax v. Oil & Natural Gas Corporation, the Uttaranchal High Court examined the applicability of the Companies (Profits) Surtax Act, 1964, specifically Section 24AA, regarding exemptions for foreign companies. The primary issue revolved around whether the assessee, a non-resident company providing services to ONGC, qualified for surtax exemption under Notification No. GSR 307(E) dated 31-3-1983. The court found that the exemptions were strictly for companies entering into works contracts as defined by the law, not service contracts. The decision emphasized the need for clarity in categorizing contracts and the legal definitions within taxation laws. This case highlights crucial aspects of tax law for foreign entities operating in India, particularly in the oil and gas sector. The ruling reinforces the importance of understanding contractual obligations and their implications on tax liabilities. Keywords such as 'surtax exemption', 'foreign companies ... |
| 2011 SLD 1320, 2011 SCMR 23 | Criminal Appeal No. 448 of 2007 , decided on 06.05.2010 | In the case of Abdul Ghafoor vs The State, the Supreme Court addressed significant issues regarding the rights of the accused and the procedural fairness of the trial process. The case stemmed from a conviction for the double murder of Muhammad Hussain and Saif Ali, where the accused was sentenced to death. The primary contention was that the eye-witnesses were not cross-examined, which is critical in establishing the credibility of witness testimony. The apex court highlighted that the trial court failed to ensure the accused's right to a fair trial by not providing adequate opportunities for legal representation. This case reiterates the legal principle that every accused has the right to confront their accusers and challenge the evidence presented against them. The ruling serves as a reminder of the judiciary's role in safeguarding fundamental rights within the justice system, particularly in capital cases. The court's decision to remand the case for retrial underscores the necessit... |
| 2022 SLD 3016, 2022 YLR 798 | Criminal Bail Application No. 37 of 2021 , decided on 04.02.2021 | The Balochistan High Court addressed a criminal bail application involving serious allegations under multiple sections of the Penal Code. The case revolved around the applicants, MAQBOOL AHMED and another, seeking bail against the State's opposition. The court emphasized the importance of the principle of consistency in granting bail, noting that the applicants were implicated without specific roles attributed to them. The decision highlighted the legal precedent where the benefit of the doubt could be extended at the bail stage, especially when considering the circumstances surrounding the case. The ruling underscored that the nature of the allegations does not preclude the possibility of bail, reinforcing the rights of the accused to seek release pending trial. The court directed the trial court to expedite the proceedings.... |
| 1991 SLD 1693 = (1991) 189 ITR 128 | D-2741 of 2016 , decided on 19.01.1990 | In the case of Commissioner of Income Tax v. Shanti Goswami, the Patna High Court addressed the taxation of goodwill in the context of capital gains. The assessee, a Hindu Undivided Family, sold its business, including its goodwill, for a total consideration of Rs. 1,00,000. However, the Income Tax Officer assessed the goodwill as a long-term capital gain. The Appellate Assistant Commissioner and subsequently the Tribunal determined that the goodwill was self-generated and, therefore, not a capital asset subject to tax under Section 45 of the Income-tax Act. The High Court upheld this finding, emphasizing that the Tribunal's conclusion was based on the established facts that the goodwill was not acquired but rather developed through the business operations. This case is significant in understanding the treatment of self-generated goodwill under tax law and its implications for capital gains taxation.... |
| 1987 SLD 2993, (1987) 165 ITR 346 | D-121 to 125 of 1976 , decided on 20.03.1987 | This case revolves around the interpretation of section 10(3) of the Income-tax Act, 1961, concerning the tax-exempt status of certain receipts. The Patna High Court examined whether the pranamis received by the assessees were casual and non-recurring, hence exempt from taxation. The court referenced a prior decision involving the same parties, reinforcing the legal principle that such receipts do not constitute taxable income. The ruling is significant as it clarifies the application of tax exemptions in similar contexts, potentially influencing future tax litigation. The case highlights the importance of judicial consistency in tax law and serves as a guide for taxpayers and tax professionals alike, ensuring they understand the nuances of exemptions under the Income-tax Act. The court's decision is a pivotal moment for the assessees involved, offering them relief and setting a favorable precedent for others in similar situations. The keywords relevant to this case include income tax ... |
| 1991 SLD 1728, (1991) 189 ITR 317 | 1991 SLD 1728 | This case revolves around the interpretation of Section 37(1) of the Income-tax Act, 1961 regarding the allowability of business expenditure. The assessee, a registered firm involved in the business of expanding iron metal, sought to claim a deduction for interest paid on a loan taken to establish a new rubber product manufacturing business. Although the rubber factory was not operational during the assessment year, the court ruled that the interest paid on the loan was a legitimate business expense. The ruling emphasized the importance of assessing the taxpayer's rights to deduct expenses incurred for business, regardless of whether the new business unit was operational. This case sets a precedent for similar claims in the future and is significant for firms looking to understand their tax obligations and rights in relation to capital expenditures and operational costs.... |
| 1993 SLD 978, 1993 CLC 1827 | F.R.A. No. 523 of 1991 , decided on 25.10.1992 | In the case of F.R.A. No. 523 of 1991, the Sindh High Court addressed the issue of non-payment of rent under the Sindh Rented Premises Ordinance. The court ruled against the appellants, stressing the importance of adhering to rent orders and the consequences of negligence in such matters. The case highlights the legal obligations of tenants to comply with rent payment schedules and the repercussions of failing to do so. The ruling emphasizes that landlords have the right to reclaim possession of their property if tenants default on rent payments, thus reinforcing the legal framework surrounding tenancy agreements in Pakistan. The judgment serves as a reminder of the responsibilities tenants hold and the legal recourse available to landlords in cases of non-compliance. Keywords: Sindh Rented Premises Ordinance, tenant obligations, landlord rights, rent payment compliance, legal consequences.... |
| 2015 SLD 489, 2015 PLD 72 | Suit No. 1592 of 2012 , decided on 11.04.2014 | This case revolves around an application for interim injunctive relief filed by Messrs MASTER ENTERPRISES (PVT) LTD. against SINDH INDUSTRIAL TRADING ESTATE LIMITED concerning the installation of a boiler that posed potential risks to the plaintiff's operations. The court examined the jurisdiction to grant relief on a quia timet basis, emphasizing the need for clear evidence of imminent danger. The plaintiff's claims were found to be speculative, lacking the required proof of immediate harm. The decision referenced significant precedents, including Rylands v. Fletcher and London Borough of Islington v. Margaret Elliott, to delineate the standards for granting injunctive relief. Ultimately, the court concluded that the balance of convenience favored the defendant, and the applications were dismissed, allowing the boiler's installation to proceed. This case is crucial for understanding the legal threshold for obtaining interim injunctions in the context of industrial disputes.... |
| 2004 SLD 2102 = 2004 CLD 953 | R. F. A. No. 145 of 1997 , decided on 09.09.2003 | In the case of R. F. A. No. 145 of 1997, the Lahore High Court addressed the appeal of the Agricultural Development Bank of Pakistan concerning a recovery suit against Abdul Waheed and others. The primary issue revolved around the bank's claim for liquidated damages and future markup, which the Banking Tribunal had denied. The court emphasized that under the Banking Tribunals Ordinance and the Financial Institutions (Recovery of Finances) Ordinance, the bank did not have the authority to claim such amounts. The decision referenced previous case law, notably Allied Bank of Pakistan Ltd. Faisalabad v. Messrs Aisha Garments, establishing that banks are not entitled to recover liquidated damages in Islamic finance contexts. The appeal was ultimately dismissed, reinforcing the importance of adhering to established legal principles in financial recovery cases.... |
| 1995 SLD 824, 1995 PTD 951, (1994) 208 ITR 958 | Wealth Tax Reference No. 19 of 1978 , decided on 30.04.1992 | This case revolves around the interpretation of the Wealth Tax Act, 1957, particularly focusing on the powers of appellate authorities in allowing additional grounds during tax appeals. The Bombay High Court's decision clarifies that both the Appellate Tribunal and the Appellate Assistant Commissioner can entertain new grounds that arise from the assessment proceedings, emphasizing the need for a consistent application of judicial principles across similar tax laws. This ruling is significant for taxpayers and legal practitioners, as it sets a precedent for future cases concerning wealth tax assessments. The case also references other important judicial decisions, reinforcing its legal relevance. Key phrases such as 'Wealth Tax Act', 'Appellate Tribunal', and 'tax appeal' are integral to understanding the implications of this ruling in tax law.... |
| 2011 SLD 1926, 2011 SCMR 1254 | Constitutional Petition No. 24 of 2011 , decided on 02.06.2011 | This case, decided by the Supreme Court of Pakistan, revolves around the Industrial Relations Act (IRA) of 2008 and its automatic repeal provisions. The decision highlights the implications of the Eighteenth Amendment to the Constitution, which altered the legislative landscape for labor laws in Pakistan. The Court examined the interplay between temporary legislation and constitutional protections, focusing on the rights of workers and the continuity of labor laws in the absence of a federal framework. The ruling underscores the necessity for legislative measures to be enacted timely to avoid legal vacuums affecting labor rights. Keywords like 'Industrial Relations Act', 'Constitutional Amendment', 'Labor Rights', and 'Supreme Court Decision' are crucial for understanding the case's impact on labor law in Pakistan.... |
| 2013 SLD 1593, 2013 SCMR 866 | Civil Petition No.2308-L of 2012 , decided on 07.03.2013 | In this landmark ruling by the Supreme Court of Pakistan, the case centers around the application of the Punjab Pre-emption Act (IX of 1991) concerning a suit for pre-emption. The primary issue was the validity of claims made by the pre-emptor, Allah Ditta, against the respondent, Muhammad Anar, regarding the sale of a 5 marla land plot. The Supreme Court scrutinized the evidence presented, particularly focusing on the discrepancies in witness testimonies regarding the pre-emptor's knowledge of the sale. The court emphasized the importance of consistent and credible evidence in such cases, ultimately leading to the dismissal of the suit. This case highlights significant aspects of pre-emption law and the necessity for thorough evidence, including the critical role of witnesses and notification procedures. It serves as an essential reference for future cases involving pre-emption rights, providing clarity on the burden of proof and the evidentiary standards required. Keywords such as 'P... |
| 2010 SLD 241, 2010 CLD 311 | Suit No.359 and C.M.A. No. 2100 of 2006 , decided on 11.12.2009 | In this landmark case adjudicated by the Sindh High Court, the plaintiff, Irfan Saadat Khan, filed a suit against Muhammad Saleem regarding the infringement of the trade mark 'Feasina' and the trade name 'Paracha Food Products'. The court highlighted significant aspects concerning trade mark law, particularly the principle of prior use, which grants exclusive rights to the original user of a trade mark, even when that mark is not registered. The plaintiff demonstrated that he had been using the trade mark since 1980, while the defendant obtained registration in 2001 based on the assumption that the mark was abandoned. The court ruled in favor of the plaintiff, granting an interim injunction to prevent further unauthorized use by the defendant. This case underscores the importance of protecting established trade marks and preventing consumer confusion in the marketplace, ensuring that businesses can safeguard their brand identities effectively.... |
| 2002 SLD 517, 2002 PTD 2143, (2002) 86 TAX 167 | Review Application No. 29-K in Complaint No. 849-K , decided on 24.11.2001 | In the case of Rao & Company vs. Secretary, Revenue Division, the Federal Tax Ombudsman reviewed a complaint regarding a tax assessment dispute. The complainant argued that they did not receive timely notice for the hearing, which led to an unfair decision against them. The Ombudsman found that the notice had indeed been served too late, thus violating the principles of fair administrative action. This case underscores the importance of proper notification in tax proceedings and clarifies the standards for reopening assessments under the Income Tax Ordinance. It highlights critical aspects of tax law, including the definitions of 'definite information' required for reassessment, and the necessity for compliance with statutory procedures. The decision to recall the previous order and recommend closure of the proceedings reinforces the commitment to legal fairness and transparency in tax administration. This case serves as a precedent for similar future disputes, emphasizing the protecti... |
| 2010 SLD 315, 2010 PLD 349 | Civil Revision No. 424 of 2006 , decided on 13.04.2010 | In the case of Rahm Dad and others vs. Managing Director, Fauji Foundation, the Lahore High Court addressed the issue of land acquisition under the Punjab Land Acquisition Rules, 1983. The petitioners, original owners of land acquired in 1952 for a public purpose, sought possession after the land was sold to a private entity, claiming that the purpose had been abandoned. The court clarified that Rule 14 applies strictly to government acquisitions and not to private entities, affirming that the land had been utilized for its intended public purpose for over 30 years. This ruling highlights the legal boundaries of land acquisition laws in Pakistan, focusing on the definitions of governmental and local authority roles under the General Clauses Act. The case reinforces the discretionary powers of the government in land restoration matters, providing a critical precedent for future land acquisition disputes. Keywords include land acquisition, public purpose, legal rights, Punjab Land Acquis... |
| 1982 SLD 1554, 1982 PLC 567 | Constitutional Petition No. 104 of 1978 , decided on 26.06.1979 | This case revolves around a constitutional petition filed by Arag Industries Ltd. against the Payment of Wages Authority regarding wage claims during a declared lay-off at Habib Textile Mills. The court examined the provisions of the Payment of Wages Act (IV of 1936), particularly sections 15 and 17, which govern the determination of wage claims and the processes for appeal. The case emphasizes the Authority's role in adjudicating wage claims even when lay-offs are declared by employers. The ruling clarifies that the Authority has the jurisdiction to evaluate whether a lay-off was legitimately declared, and that the absence of a viable alternative remedy allows for constitutional petitions to be filed. It reinforces the principle that workers should not be deprived of their wages due to employer claims of lay-offs unless such claims are substantiated.... |
| 1995 SLD 1229, 1995 PLC 423 | D-573 of 1994 , decided on 13.04.1994 | In the case of D-573 of 1994, the Sindh High Court addressed the issue of authority delegation within the Industrial Development Bank of Pakistan. Bilal Bin Zaheer, a Senior Vice-President, challenged the disciplinary actions taken against him by the Managing Director, claiming that only the Board of Directors had the authority to initiate such proceedings. The court examined the provisions under Section 42 of the Industrial Development Bank of Pakistan Ordinance, 1961, which allows the Board to delegate certain powers for efficient functioning. The court concluded that the Board had lawfully delegated its disciplinary powers to the Managing Director, thus validating the actions taken against the petitioner. This case highlights the importance of understanding the framework of authority and the delegation of powers within organizations, particularly in the context of employee rights and corporate governance. The ruling emphasizes the balance between organizational efficiency and the ri... |
| 1994 SLD 538, 1994 PLC 111 | Service Appeal No. 612 of 1992 , decided on 25.05.1993 | In the case of Abdullah vs. Azad Government of the State of Jammu and Kashmir, the Service Tribunal addressed the appeal regarding Abdullah's removal from service as a Store Assistant. The appellant contended that he was not issued a showcause notice prior to his dismissal, which he argued was a violation of his rights. However, the Tribunal clarified that under the relevant laws, probationers do not have the same protections as permanent employees. The Tribunal emphasized that the Health Department acted within its rights to terminate Abdullah's employment without prior notice. This ruling highlights the legal framework concerning employment rights for probationary civil servants, clarifying that such individuals can be removed without notice or cause. This case serves as a significant reference for future disputes involving probationary employment and the procedural requirements for dismissals.... |
| 1998 SLD 571, 1998 PTD 3064, (1998) 78 TAX 176 | Sales Tax Appeal No. 1 of 1997 , decided on 24.03.1998 | This case involves Bolan Chemicals (Pvt.) Limited's appeal against tax demands under the Sales Tax Act, 1990. The core issue was the interpretation of tax exemption notifications regarding industries established between July 1, 1988, and June 30, 1991. The court ruled that the exemption period had expired, and the appellant's arguments for extending the exemption based on the production start date were rejected. The judgment underscores the importance of adhering to explicit statutory language in tax law, emphasizing that beneficial interpretations do not extend beyond the legislated time frames. This case highlights the criticality of understanding sales tax regulations, particularly for newly established industries, and the implications of statutory interpretations in tax compliance.... |
| 2021 SLD 2362, 2021 PLD 770 | Constitution Petitions Nos. 48 of 2019, 7 of 2020 , decided on 25.03.2021 | This case revolves around the constitutionality of Section 3 of the Punjab Local Government Act, 2019, which dissolved local governments before the end of their five-year term. The Supreme Court of Pakistan ruled that this action was unconstitutional, infringing upon the fundamental rights of elected representatives and the citizens who voted for them. The Court emphasized the importance of local governments in upholding democracy and ensuring political representation. It highlighted the relationship between Articles 7, 17, 32, and 140A of the Constitution, asserting that local governments must operate within the framework established by law, reinforcing democratic principles and citizen participation in governance. The decision restores the status of local governments, ensuring they can fulfill their mandates until the end of their legally defined terms.... |
| 2007 SLD 3213, 2007 PLJ 137 | C.R. No. 225 of 2002 , decided on 13.10.2006 | This case revolves around a civil revision application concerning property rights and claims of ownership by the petitioners, H. Sarfaraz and others, against the respondents, Abdul Hanan and others. The petitioners claimed ownership of the suit land inherited from their predecessor, while the respondents contested this by asserting improvements made on the property. The lower courts ruled in favor of the petitioners, leading to an appeal that was dismissed. The Peshawar High Court, in its review, underscored the importance of evidence appreciation and the limits of its revisional jurisdiction under the Civil Procedure Code. The court's decision highlights the principles of ownership claims, concurrent findings of fact, and the procedural standards necessary for appealing lower court decisions. This case is significant for legal practitioners dealing with property disputes and civil procedure matters, making it a relevant reference for similar cases in the future.... |
| 2017 SLD 2510, 2017 YLR 2191 | C. Rev. 108 of 2014 , decided on 18.04.2016 | This case revolves around the dismissal of a revision petition concerning an ex-parte decree passed due to the absence of the defendants, Ali Haider and others. The case was initially filed in the Civil Court, and after a series of proceedings, the petitioners were found to have failed to appear at crucial hearings. The court underscored the importance of adhering to procedural timelines and the significance of each party's presence in court to avoid default judgments. The ruling also discussed the limitations under the Civil Procedure Code and the Limitation Act, stressing that the petitioners did not adequately demonstrate the reasons for their absence, which ultimately led to the dismissal of their application to set aside the ex-parte decree. This case serves as a critical reminder of the necessity for legal representation and active participation in legal proceedings to safeguard one's rights.... |
| 2000 SLD 981, 2000 SCMR 1413, 2000 SLD 1394 | Civil Petition No. 171-K of 1997 , decided on 02.01.1998 | In this case, the Supreme Court of Pakistan addressed the critical issue of fair rent determination under the Sindh Rented Premises Ordinance, 1979. The petitioner, NABIB INDUSTRIES (PVT.) LTD., contested the High Court's ruling that raised the monthly rent from Rs.36.75 to Rs.4,000 based on claims made by the landlord, the STATE LIFE INSURANCE CORPORATION OF PAKISTAN. The court's focus was on the interpretation of section 8 of the Ordinance, which outlines the factors necessary for the Rent Controller to consider when establishing fair rent. The decision highlighted the importance of economic conditions and the need for a comprehensive evaluation of all relevant factors before adjusting rent amounts. The ruling underscores the balance needed between landlords' rights and tenants' protections in rental agreements. This case reflects broader themes of property rights, economic justice, and the legal frameworks governing rental properties in Pakistan, making it a significant point of ref... |
| 2024 SLD 4996 | STA NO. 1427/LB/2024 , decided on 12.07.2024 | This case revolves around a tax dispute involving M/s. Yousaf Fazal Electronics & Home Appliances and the CIR, RTO, Faisalabad. The Appellate Tribunal Inland Revenue, Lahore, presided over the case, with MIAN TAUQEER ASLAM as the chairman. The hearing took place on July 10, 2024, followed by the issuance of the order on July 12, 2024. This case is significant as it highlights the challenges faced by businesses in navigating tax regulations and the role of appellate tribunals in resolving such disputes. The ruling is expected to have implications for future tax compliance and reporting standards among businesses in Pakistan, making it a relevant case for stakeholders in the finance and legal sectors. It underscores the necessity for businesses to maintain accurate records and adhere to tax obligations to avoid disputes with tax authorities.... |
| 1993 SLD 1726, 1993 PLC 1497 | Civil Petition for Leave to Appeal No. 1027/L of 1 , decided on 12.07.1993 | In the landmark case of Khadim Hussain vs. Government of Pakistan, the Supreme Court of Pakistan delved into critical issues surrounding civil service promotions and seniority within the Federal Investigation Agency (FIA). Decided on July 12, 1993, and cited as 1993 SLD 1726 and 1993 PLC 1497, this case addressed the complexities of administrative law, the enforcement of civil service rules, and the interpretation of judicial authority in service-related disputes. The petitioner, Khadim Hussain, sought to challenge the decision of the Federal Service Tribunal, which had dismissed his appeals concerning promotion and seniority. The core of the dispute lay in Hussain's appointment to the position of Assistant Director in Grade-17. Despite being initially deemed ineligible by the Public Service Commission due to lack of qualification, age, and experience, Hussain was appointed on an ad hoc basis to Grade-16. This appointment led to subsequent disputes over his seniority and rightful prom... |
| 1990 SLD 2266 = (1990) 186 ITR 111 | In the case of Khandelwal Ferro Alloys Ltd. v. Commissioner of Income Tax, the Bombay High Court addressed critical issues surrounding the application of the Income-tax Act, 1961. The case primarily focused on whether the sum realized from the sale of import entitlements could be classified as a non-taxable capital receipt or if it was exempt under section 10(3) of the Income-tax Act. The court ruled against the petitioner, determining that the amount was taxable and thus not eligible for the claimed rebates under the Finance (No. 2) Act of 1967. This ruling reinforces the stringent interpretations of tax laws regarding casual and non-recurring receipts, serving as a precedent for similar cases in the future. Legal professionals and entities involved in tax-related matters should take note of this decision as it highlights the importance of compliance with tax regulations and the implications of misclassifying receipts. The case also cited the earlier ruling in Metal Rolling Works Pvt.... | |
| 2004 SLD 2905, (2004) 269 ITR 341 | T.C. Nos. 61 AND 162 TO 168 OF 2000 , decided on 15.07.2004 | In the case of Commissioner of Wealth Tax vs. CT. Chidambaram, the Madras High Court addressed the issue of income escaping assessment under Section 17 of the Wealth-tax Act, 1957. The case involved complex property valuation issues, particularly concerning a piece of land in Malaysia. The court examined whether the Wealth-tax Officer's reassessment was justified, considering that the officer had previously enhanced the property value by 50%. The reassessment was based on a valuation certificate that was later deemed unreliable. The court determined that simply relying on a valuation report for capital gains was insufficient to reopen the case. The ruling highlighted the necessity for concrete evidence to support claims of wealth escaping assessment. The court ultimately ruled against the Revenue, reinforcing the principle that reassessments must be based on tangible evidence rather than mere opinion changes. This case is significant in the context of tax law, particularly in understan... |
| 1973 SLD 65, 1973 SCMR 153 | Civil Petition for Special Leave to Appeal No. 321 , decided on 22.01.1973 | This case revolves around the constitutional provisions related to appeals and writs against administrative decisions made by the High Court. The petitioner challenged the dismissal of his leave application, claiming pauper status, which was rejected by the Lahore High Court. The Supreme Court upheld the lower court's decision, emphasizing the importance of cogent reasoning in judicial conclusions. The case highlights the limitations of writ petitions against High Courts and the criteria for determining pauper status in legal proceedings. Noteworthy keywords include 'Supreme Court', 'Constitution of Pakistan', 'writ petition', 'pauper status', and 'judicial reasoning'. These terms are crucial for understanding the legal framework and implications of the ruling.... |
| 2003 SLD 2898, 2003 CLD 661 | High Court Appeal No. 292 of 1999 , decided on 17.07.2002 | This case involves an appeal by Doha Bank Limited against a decree related to a bank guarantee issued in favor of Pangrio Sugar Mills Limited. The appeal raised questions about the procedural requirements for filing an appeal under the Banking Companies Act and the significance of consent decrees. The court examined the validity of the appeal despite the absence of a signed decree at the time of filing, ruling that such requirements are directory in nature. The judgment highlighted the importance of maintaining the integrity of judicial records and established that bank guarantees operate as independent contracts, emphasizing the necessity of upholding commercial trust and morality in banking transactions. The court's decision reinforced the principle that encashment of bank guarantees should proceed unless clear evidence of wrongdoing or irreparable harm is presented. The ruling serves as a critical reference for future banking and commercial law cases, illustrating the balance betwee... |
| 1944 SLD 16 = (1944) 12 ITR 370 | D-2741 of 1944 , decided on 13.06.1944 | This landmark case, involving The Tribune Trust Lahore and the Commissioner of Income Tax, addresses crucial legal principles regarding the taxation of charitable organizations under the Income-tax Act, 1961. The central issue revolved around whether the income generated by the Trust, which was established for charitable purposes, was subject to income tax. The court's ruling on June 13, 1944, clarified that such income is exempt under Section 4(3)(1) of the Act. This decision not only impacted the financial standing of the Trust but also set a precedent for the treatment of similar charitable institutions in Pakistan. The case highlights the ongoing debate about the intersection of tax law and charitable operations, emphasizing the need for legal frameworks that support philanthropic endeavors. The ruling serves as a critical reference point for future cases involving tax exemptions for charitable trusts, making it a significant development in income tax jurisprudence. Keywords: incom... |
| 2009 SLD 1577 = 2009 SCMR 166 | Criminal Appeals Nos.770 and 771 of 2006 , decided on 05.09.2008 | The case revolves around the appeals made by Tahir Javed and Hafiz Ghulam Yaseen against their conviction for murder under the Pakistan Penal Code, specifically sections 302(b) and 34. The Supreme Court scrutinized the evidence presented, focusing on the circumstantial nature of the prosecution's case. Key evidence included alleged extra-judicial confessions, which were deemed unreliable due to their improbable context and lack of corroboration. The court noted that the prosecution did not provide sufficient evidence to establish a clear timeline or motive for the accused. The decision underscores the legal principle that in criminal cases, the burden of proof lies with the prosecution, and any reasonable doubt must favor the accused. This case highlights the importance of reliable evidence in securing convictions and the judicial system's commitment to ensuring justice. Keywords relevant to this case include 'Pakistan Penal Code', 'murder conviction', 'extra-judicial confession', 'cir... |
| 1986 SLD 1521, (1986) 159 ITR 182 | T.C.P. No. 423 OF 1984 , decided on 08.04.1985 | The case of Prem Nazir v. Commissioner of Income Tax revolves around the interpretation of Section 67(3) of the Income-tax Act, 1961, which pertains to the computation of a partner's share in the income of a firm. The key issue was whether an individual, in this case, a cine artiste, could claim a deduction for interest on capital borrowed to invest in a partnership that had not commenced its business operations. The court held that since there was no share income generated from the partnership, the claim for interest deduction was not valid. This case emphasizes the importance of having actual income from a partnership to justify interest deductions under tax law. The court's decision aligns with precedents established in similar cases, reinforcing the necessity for tangible income to support tax deduction claims. Legal practitioners and tax professionals should note the implications of this ruling, particularly in advising clients on investment strategies and tax planning within part... |
| 2004 SLD 3581, 2004 PLJ 1665 | W.P. No. 5400 of 2004 , decided on 03.06.2004 | The case of Altaf Hussain Shah v. Muhammad Asghar Khan, decided by the Lahore High Court, revolves around a writ petition concerning the summoning of witnesses at a late stage of proceedings. The petitioner, Altaf Hussain Shah, argued that the trial court had committed a material irregularity by dismissing his application to summon witnesses without receiving a reply from the respondents. The High Court, however, upheld the lower courts' decisions, reinforcing the principle that the summoning of evidence is at the discretion of the trial court and cannot be arbitrarily interfered with by higher courts. The court noted that the petitioner had not produced witnesses even after being granted the last opportunity, which led to the dismissal of his application. This case highlights important legal principles regarding the discretion of lower courts in civil proceedings and the significance of timely action by parties involved in litigation. Keywords: Writ Petition, Lahore High Court, Summon... |
| 2010 SLD 2103, 2010 PTD 258 | S.T. 252/PB of 2003 , decided on 26.01.2009 | This case revolves around the interpretation of the Sales Tax Act (VII of 1990), particularly regarding the exemption of sales tax for food supplied to industrial canteens. The appellant, Messrs Balana Restaurant, contested the dismissal of their refund claim for sales tax paid on supplies made to Pakistan Tobacco Company. The Tribunal concluded that the supplies did not meet the exemption criteria specified in the Sixth Schedule, as both parties involved were registered tax entities. The decision emphasized the importance of adhering to tax regulations and the strict interpretation of exemption clauses, which ultimately favored the Revenue. The ruling highlights critical aspects of sales tax law, including the implications of being registered under the Sales Tax Act, the nature of taxable supplies, and the interpretation of exemptions. This case serves as a significant reference for businesses in the food supply sector regarding their tax obligations and the conditions under which ref... |
| 1965 SLD 53, 1965 PLD 725 | Civil Appeal No. 21-D of 1963 , decided on 19.04.1966 | In this significant case, the Supreme Court of Pakistan addressed the complexities surrounding temporary promotions within the railway service structure. The case involved Abdul Majid Sardar, a Ticket Collector who was reverted to his previous position as a Tally Clerk. The court analyzed the implications of temporary versus substantive appointments, invoking principles from the Evidence Act and constitutional provisions. The ruling clarified that a temporary promotion does not equate to a permanent appointment, thus protecting the rights of employees against arbitrary reversion. This case serves as a precedent for similar disputes in public service appointments, emphasizing the need for clear communication regarding employment status. Keywords such as 'temporary promotion', 'substantive appointment', 'public service law', and 'employment rights' are crucial for understanding the legal landscape shaped by this verdict.... |
| 1991 SLD 1856, 1991 PLC 137 | Writ Petition No. 7779 of 1990 , decided on 28.11.1990 | In the case of Zulfiqar Ali vs. Deputy Inspector-General of Police, the Lahore High Court addressed a constitutional petition regarding the unlawful removal of a civil servant's name from promotion lists. The petitioner, Zulfiqar Ali, had been placed on a promotion list based on a departmental examination but was subsequently removed due to an alleged failure to complete the requisite tenure. The court emphasized the importance of due process, noting that the petitioner was not given a chance to present his case before the order was made. The court's decision underscores the principles of fairness and justice in administrative actions, particularly in civil service matters. This case is relevant for legal practitioners and public servants alike, as it highlights the necessity for transparent procedures in promotion and disciplinary actions within government services. Keywords such as 'constitutional law', 'due process', 'civil service promotion', and 'administrative justice' are essent... |
| 1983 SLD 519 = 1983 PLD 246 | Inter-Court Appeal No. 212-A of 1981 , decided on 18.01.1983 | In the landmark case of Inter-Court Appeal No. 212-A of 1981, the Lahore High Court adjudicated on a pivotal pension dispute involving the Accountant-General, Punjab as the appellant and Ch. Qadir Bakhsh as the respondent. The central issue revolved around the timely filing of an appeal post the limitation period and the subsequent refusal to revise pension amounts as mandated by government memos. The appellant filed the appeal eight days beyond the prescribed limitation without seeking condonation for the delay, leading to its dismissal on procedural grounds. The court underscored the imperative for governmental departments to exhibit efficiency and accountability, rejecting any leniency for procedural lapses. Furthermore, the contention that the writ petition was not within the competent jurisdiction was dismissed as irrelevant and improperly raised post the initial judgment. The court's decision reiterated the sanctity of established legal procedures, reinforcing that time-barred ap... |
| 2023 SLD 389, 2023 PTCL 337 | 5424/KHI/IT/2022 , decided on 04.01.2023 | In the landmark case No. 5424/KHI/IT/2022, adjudicated by the Federal Tax Ombudsman in Karachi and decided on January 4, 2023, the petitioner, Ms. Rifat Usto, challenged the legality of an assessment order issued by the Department of Income Revenue (DCIR) for the tax year 2016. The case, cited as 2023 SLD 389 and 2023 PTCL 337, revolves around alleged procedural irregularities and administrative excesses in the tax assessment process. The central contention was the issuance of the assessment order dated June 30, 2022, based on discrepancies in net asset declarations, which the petitioner argued were founded on mere audit suspicions rather than definite information as mandated by Section 122(8) of the Income Tax Ordinance, 2001. Represented by esteemed legal advocates, including Mr. Badruddin Ahmad Quraishi and Mr. Muhammad Tanvir Akhtar, Ms. Usto asserted that the DCIR neglected to provide a fair opportunity for hearing, thereby violating the principles of natural justice and the Fede... |
| 1993 SLD 1151, 1993 PLD 303 | Civil Revision No. 627-D of 1988 , decided on 22.02.1993 | This case arose from a civil suit for specific performance by the plaintiffs regarding an agreement to sell a house. The trial court dismissed the suit, and the appeal was also unsuccessful. The plaintiffs claimed that they had a prior agreement to purchase the house, but the defendants denied this and produced evidence to support their claims. The court found that the plaintiffs did not fulfill their burden of proof regarding the genuineness of the agreement. The case highlights the importance of producing credible evidence and witnesses to substantiate claims of contractual agreements in property disputes. The ruling emphasizes the necessity of a thorough examination of evidence in civil proceedings, particularly in cases involving real estate transactions. The decision serves as a precedent in understanding the legal requirements for proving the validity of agreements in property law.... |
| 1985 SLD 2170, 1985 PLC 816 | Appeals Nos. LHR-262 and 264 of 1984 , decided on 12.11.1984 | This case revolves around the appeals made by Maple Leaf Cement Factory Ltd. against the decision of the Punjab Labour Court, which mandated the reinstatement of Muhammad Sham without back benefits. The Tribunal examined the legality of the retirement condition imposed on the respondent and concluded that it violated the Standing Orders Ordinance. The court emphasized the importance of proving unemployment for claims of back benefits and established that the respondent's designation did not negate his status as a workman under the relevant laws. The decision highlights critical aspects of labor law, including employee rights and the legal obligations of employers in Pakistan. Trending keywords include: labor law, employee rights, reinstatement, back benefits, and industrial relations.... |
| 1979 SLD 1200, (1979) 119 ITR 497 | TAXATION CASE No. 3 OF 1973 , decided on 20.04.1979 | In the pivotal taxation case of Addl. Commissioner of Income Tax v. Kashiram Mathura Prasad, adjudicated by the Patna High Court on April 20, 1979, the court delved into the intricacies of the Income-tax Act, 1961, specifically scrutinizing Section 271(1)(c). The dispute arose when the Income Tax Officer (ITO) made estimated additions to the assessee's income, totaling Rs. 27,200 in the trading account and Rs. 9,000 in deposits purportedly from six partners. The assessee contested these additions, arguing that the deposits were sourced from partners' past savings and sought the benefit of telescoping to merge the deposits with trading account additions, thereby avoiding penalties for concealment of income. The Additional Commissioner of Income Tax upheld the trading additions but deleted the deposit addition based on the assessee's plea. Subsequently, under Section 274(2) read with Section 271 of the Income-tax Act, the Income Appeal Commissioner (IAC) inferred that the assessee's req... |
| 2019 SLD 844 = 2019 PLC 30 | C.P. No. 654 of 2012 , decided on 16.07.2018 | In the case of C.P. No. 654 of 2012, the Balochistan High Court addressed the issue of employment status and wage entitlements under various labor laws, particularly focusing on the Balochistan Industrial Relations Act, 2010. The case arose when the petitioner, Pakistan Telecommunication Company, Ltd., argued that the respondent, a former employee, had their services transferred to a contractor, thus absolving the company of wage responsibilities. The court found that despite the transfer, the petitioner retained liability for the employee's wages as per labor law provisions. The judgment underscored the employee's rights as a permanent worker and established the importance of following proper procedures when altering employment status. This case emphasizes the need for employers to comply with labor laws and reinforces workers' rights, making it a significant reference point for future labor disputes.... |
| 1997 SLD 408, 1997 PLD 426 | CP Nos.60,67,68 (1996); CA Nos.397-K,399-K (1990); , decided on 12.01.1997 | In the landmark case heard by the Supreme Court of Pakistan on January 12, 1997, several Constitutional Petitions and Civil Appeals were addressed, primarily focusing on the validity and implications of the Eighth Amendment to the Constitution of Pakistan (1973). The petitions, led by prominent figures such as Mahmood Khan Achakzai, Syed Yousaf Raza Gillani, and Benazir Bhutto, challenged the dissolution order issued under Article 58(2)(b), questioning whether the Eighth Amendment adhered to the Constitution's basic structure, particularly concerning Federalism and Parliamentary supremacy blended with Islamic provisions. The case delved into complex constitutional theories, comparing international precedents and scrutinizing the extent of judicial review. The seven-judge bench, presided over by Sajjad Ali Shah, C.J., meticulously examined the interplay between the Eighth Amendment and existing constitutional provisions. The court concluded that the Eighth Amendment, via Article 2A, suc... |
| 1975 SLD 367, 1975 PLD 295 | Civil Appeal No. 21P of 1972 , decided on 10.04.1975 | In the case of Mst. Bibi Jan vs. Habib Khan, the Supreme Court of Pakistan addressed significant issues regarding property rights and the superior right of pre-emption. The case revolved around a dispute over a 7 marla land in Campbellpur, which Mst. Bibi Jan claimed as a superior heir of Farid Khan, the vendor. The initial consent decree granted to Mst. Bibi Jan was challenged by Habib Khan, who alleged collusion and questioned the sale price. The Supreme Court's decision reinforced the importance of proper evidence in determining familial relationships and emphasized the discretionary power of the court to reopen cases in the interest of justice. The ruling highlighted that the misreading of evidence can lead to erroneous conclusions, which are not immune from review in second appeals. This case serves as an important precedent in property law and the interpretation of pre-emption rights in Pakistan.... |
| 1994 SLD 365, 1994 PLD 133 | Criminal Petition No. 36-K of 1993 , decided on 04.11.1993 | This case revolves around the legal complexities of bail under the Criminal Procedure Code, particularly sections 497 and 498, which differentiate between bail after arrest and bail before arrest. The Supreme Court of Pakistan addressed the implications of granting bail in serious criminal offenses, specifically murder, where the accused, Sujawal Khan, was alleged to have participated in the firing that resulted in the death of the complainant's son. The Court elucidated the standards for assessing whether bail should be granted, emphasizing the necessity for the trial court to evaluate the evidence comprehensively. The case also touches upon the significance of the relationship between the parties involved and the potential for bias in the legal proceedings. The decision underscores the legal framework governing anticipatory bail and the importance of safeguarding the integrity of the judicial process. The ruling serves as a precedent for future cases involving similar legal questions... |
| 2021 SLD 2880, 2021 PLC 1510 | Miscellaneous Appeal No.01 of 2017 , decided on 18.09.2020 | This case highlights the complexities surrounding the distribution of service benefits following the death of an employee, particularly under Islamic law and the specific regulations governing such benefits. The appellant, HESCO, contested the claim made by Muhammad Tanveer, who alleged to be the brother of the deceased employee, Mst. Farzana Shaheen. The court's decision emphasized that benefits such as the General Provident Fund should be classified as 'Tarka', thereby mandating that they be distributed among all legal heirs rather than being given exclusively to the appointed nominee. This ruling underscores the importance of correctly identifying legal heirs in succession cases, as well as the need for transparency in documentation concerning familial relationships. The outcome of this case serves as a critical precedent for similar disputes regarding service benefits and inheritance, illustrating the balance between employer discretion and legal entitlements under Islamic inherita... |
| 2012 SLD 1243, 2012 PLC 218 | Civil Appeal No. 581 of 2011 , decided on 19.10.2011 | In the case of Civil Appeal No. 581 of 2011, the Supreme Court of Pakistan examined the implications of the Voluntary Golden Handshake Scheme introduced by the State Bank of Pakistan. The case involved employees who had opted for this scheme, seeking pensionary benefits. The court found that the scheme was voluntary and that those who accepted it were compensated with a one-time payment rather than ongoing pension benefits. This ruling highlighted the importance of understanding the terms of voluntary retirement schemes and the legal framework surrounding employee entitlements in the banking sector. The decision reinforced the principle that employees cannot claim benefits that were explicitly waived under the terms of such schemes. The ruling serves as a significant reference for similar cases, emphasizing the need for clarity in employment agreements and the rights of employees under various retirement schemes.... |
| 1960 SLD 437, 1960 PLD 389 | Reference Case No. 37 of 1959 , decided on 02.02.1960 | In the landmark case of Assam Bengal Cement Co. Ltd. vs. The Commissioner of Income Tax, the Dacca High Court addressed the classification of expenditure under the Income Tax Act. The court examined whether the 'protection' fees paid by the appellant company to the government constituted capital or revenue expenditure. The ruling clarified that payments made for securing a competitive advantage in business, such as fees aimed at preventing competition, are deemed capital expenditures and are not deductible under the law. This case is vital for businesses seeking to understand the implications of their expenditure classifications for tax purposes. The judgment aligns with established legal principles regarding capital assets and revenue expenditures, making it a significant reference point for future cases involving similar tax issues.... |
| 1963 SLD 70, (1963) 50 ITR 233 | IT REFERENCE No. 32 OF 1961 , decided on 14.09.1962 | In the case of IT REFERENCE No. 32 OF 1961, the Bombay High Court addressed the complexities surrounding the classification of debts under the Income Tax Act, 1961. The case revolved around the claims made by the assessee, a commission agent, regarding debts that arose from transactions deemed illegal under the Spices Forward Contract Prohibition Order, 1944. The court deliberated on whether these debts could be classified as bad debts and whether the Tribunal had the authority to grant relief under different sections of the Income Tax Act. The judgment highlighted the principle that a mislabeling of claims should not hinder the ability to seek relief under the appropriate legal provisions, provided that all relevant facts are adequately presented. This case is significant for tax practitioners, as it reinforces the notion that legal unenforceability does not negate the status of a debt for taxation purposes. The outcome not only favored the assessee but also set a precedent for simila... |
| 2015 SLD 1328 = 2015 SCMR 28 | Civil Appeal No.23 of 2004 , decided on 29.09.2014 | This case revolves around the principles of land acquisition under the Land Acquisition Act, 1894, particularly focusing on the determination of compensation for land acquired for public purposes by WAPDA. The Supreme Court of Pakistan addressed critical issues such as the definition of 'market value,' the relevance of strategic location, and the appropriate rate of compulsory acquisition charges. The case highlights the importance of considering the potential use of land and previous transactions in the vicinity when deciding compensation rates, ensuring fairness for landowners. The court reaffirmed that compensation should reflect the true market value and not be solely based on administrative records. This ruling is significant for future land acquisition cases, emphasizing the need for a thorough assessment of land value and public purpose in determining compensation rates. Keywords such as 'land acquisition compensation,' 'market value determination,' and 'WAPDA land acquisition' ... |