Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2008 SLD 2075, 2008 PLC 293 | D-2004 of 1998, D-165 of 2006, D-1478 of 2003, D-3 , decided on 25.04.2008 | In the landmark case adjudicated by the Sindh High Court, the constitutional petitions numbered D-2004 of 1998, D-165 of 2006, D-1478 of 2003, and D-3108 of 1996 were deliberated upon with a final decision rendered on April 25, 2008. The petitioners, represented by Shahid Anwar Bajwa of ALRAI Memorial Educational Society, challenged the applicability of the Provincial Employees' Social Security Ordinance (X of 1965) to educational institutions. They argued that their institutions, being non-profit and focused on spiritual and educational upliftment, did not fall under the traditional definitions of business, trade, or manufacturing as outlined in sections 1(3), 2(ii), and 20 of the Ordinance. The respondents, including the Commissioner of Sindh Employees and the Social Security Institute of Karachi, maintained that the term 'establishment' within the Ordinance was intentionally broad to encompass a wide variety of organizations, including educational institutions. The court meticulous... |
| 2009 SLD 2266, 2009 PLD 440 | Criminal Petition No. 450-L of 2008 , decided on 03.04.2009 | In the landmark case of **Criminal Petition No. 450-L of 2008**, the **Supreme Court of Pakistan** deliberated on the legality of the bail granted to the respondent, **Nadeem Baig**. Decided on **April 3, 2009**, this case delves deep into the intricacies of the **Criminal Procedure Code (V of 1898)**, specifically Sections **497(2)** and **497(5)**, alongside the **Constitution of Pakistan (1973)**, Article **185(3)**. The petitioner, **Khalida Bibi**, challenged the High Court's decision to grant bail, citing insufficient grounds and the disregard of crucial eyewitness testimonies and medical evidence that linked Mr. Baig to the alleged offense. The **Supreme Court**, presided over by **Chief Justice Iftikhar Muhammad Chaudhry** and Justices **Mian Shakirullah**, **Jan**, and **Raja Fayyaz Ahmad**, meticulously analyzed the procedural aspects of bail applications. They underscored the paramount importance of adhering to legal protocols, ensuring that bail is not misused to undermine... |
| 2023 SLD 467, 2023 PCRLJ 222 | Writ Petition No. 17716 of 2021 , decided on 24.12.2021 | In this significant case adjudicated by the Lahore High Court, the petitioner challenged the dismissal of his application under Section 22-A of the Criminal Procedure Code, which pertains to the registration of cognizable offenses. The court's ruling underscored the critical role of the medico-legal system in criminal justice and the need for medical examiners to provide detailed rationale for their opinions. The judgment highlighted systemic issues within the medical examination process, including the alarming statistic that 90% of medical examiners lack adequate training. This raises concerns about the integrity of medico-legal evidence and its implications for the right to a fair trial as guaranteed under Article 10-A of the Constitution of Pakistan. The court's decision is a pivotal reminder of the necessity for qualified medical practitioners in the judicial process to ensure justice is served effectively.... |
| 1983 SLD 1700, 1983 PLC 709 | Appeal No. 75 (K) of 1980 , decided on 12.04.1983 | In the case of Shujaat Ali Qarni vs. Director-General/Joint Secretary, Ports and Shipping Wing, the Federal Service Tribunal addressed the issues surrounding the appellant’s ad hoc appointment as Director, Maritime Safety. The tribunal ruled that despite the initial administrative decisions, the appellant was entitled to his salary for the period he held the position. This case emphasizes the importance of proper administrative protocol in handling appeals and representations within government service. The tribunal clarified that representations made to incompetent authorities should not be dismissed outright but forwarded appropriately, ensuring fairness in administrative processes. This case is significant in establishing precedents for the treatment of ad hoc appointments and reinforces the rights of civil servants regarding their pay and allowances during appointed terms. Keywords: Federal Service Tribunal, ad hoc appointment, civil servants, administrative representation, salary e... |
| 2008 SLD 252, 2008 PTCL 574, 2008 PTD 1673, (2008) 98 TAX 231 | Sales Tax Reference No. 59 of 2007 , decided on 26.06.2008 | In the case of Sales Tax Reference No. 59 of 2007, the Sindh High Court addressed the issue of whether a supplier is liable to pay further tax under section 3(1-A) of the Sales Tax Act, 1990 when supplying taxable goods to unregistered persons. The applicant, Digri Sugar Mills Ltd., argued that they had supplied goods only to registered persons or those liable to be registered. The court found that the amendment to the Sales Tax Act, which imposed such a liability, had been declared unconstitutional, and thus, the applicant was not liable for further tax. This case highlights important aspects of tax law, particularly concerning the responsibilities of suppliers and the implications of legislative amendments. The ruling underlines the necessity for tax authorities to be aware of current laws and amendments, preventing unjust penalties against compliant businesses.... |
| 2022 SLD 2349, 2022 SCMR 2142 | Criminal Petition No. 1218 of 2022 , decided on 28.09.2022 | In the case of Criminal Petition No. 1218 of 2022, the Supreme Court of Pakistan addressed the issue of bail under the Criminal Procedure Code and the Constitution of Pakistan. The petitioner, represented by Advocate Mian Muhammad Ismail Thaheem, sought to withdraw the petition while highlighting concerns about prejudicial observations from a previous order. The court emphasized that such observations do not impact the merits of the case in future proceedings, leading to the dismissal of the petition. This case underscores the legal principles surrounding bail and the implications of judicial observations on subsequent legal actions, making it significant for legal practitioners and scholars. Keywords include bail, Criminal Procedure Code, Supreme Court of Pakistan, judicial observations, and legal principles.... |
| 2014 SLD 623, 2014 MLD 1361 | Civil Revision Application No. 221 of 2005 , decided on 17.12.2013 | In a notable judgment by the Sindh High Court, the contempt application filed by MST. Mumtaz Begum against Muhammad Hussain alias Siraj and others was dismissed. The case revolved around allegations of contempt related to construction activities that allegedly violated a previous court order. The applicant claimed that the construction of a fourth floor on the roof of the third floor was done in disregard of the court's order. However, the court found that the new purchaser of the property was not a party to the original petition and thus did not disobey the order. The court highlighted the frivolous nature of the application and the lack of substantial evidence supporting the claims. This decision serves as a critical reminder of the importance of adhering to court orders and the consequences of misusing the contempt of court provisions. The ruling underscores the judiciary's commitment to maintaining the integrity of court processes and discouraging frivolous litigation that burdens ... |
| 2023 CLC 1059, 2023 SLD 1504 | Writ Petition No.3900 of 2020 , decided on 17.03.2022 | In the case of Writ Petition No.3900 of 2020, the Islamabad High Court addressed the intersection of civil and criminal proceedings under the Protection Against Harassment of Women at Workplace Act, 2010. The petitioners, IMRAN AMIR and another, challenged a complaint made against them by Mst. ISMAT BIBI, asserting that ongoing proceedings before the Ombudsperson violated their fundamental rights due to a concurrent criminal trial. The court ultimately ruled that the protections provided by the 2010 Act are supplementary to existing laws, thereby allowing for both civil inquiries and criminal trials to proceed simultaneously without infringing on the rights of the accused. The decision underscores the importance of safeguarding women's rights in the workplace while balancing the legal rights of the accused, emphasizing that different standards and purposes govern civil and criminal proceedings. This ruling is significant as it clarifies that acquittal in criminal matters does not absol... |
| 1952 SLD 250 = (1952) 21 ITR 22 | This case revolves around the taxation of income for professionals, specifically a film actress, Mrs. Durga Khote, under the Income-tax Act. The core issue was whether her income should be classified under section 7 or section 10 of the Act. The court examined the nature of her contracts with film companies, emphasizing that her engagements were temporary and aligned with her professional practice as an actress. This distinction is crucial in tax law, as it affects how income is categorized and taxed. The judgment reinforces the principle that professionals can engage temporarily with clients without forfeiting their professional status. The ruling is significant for understanding the tax implications for those in creative professions, highlighting the importance of maintaining professional independence while fulfilling contractual obligations. This case serves as a precedent for similar future disputes involving income computation for professionals, making it a pivotal reference in ta... | |
| 1975 SLD 1018, 1975 PCRLJ 206 | Criminal Appeal No. 106 of 1971 , decided on 20.03.1973 | In this landmark case, the Sindh High Court addressed the appeal of Mooso, who was convicted of murder under section 302 of the Pakistan Penal Code. The incident occurred on August 12, 1970, during a quarrel involving multiple parties. The court scrutinized the prosecution's evidence, particularly the ocular testimony, which was found to be unreliable and exaggerated. The prosecution's failure to corroborate its claims, alongside the appellant's assertion of self-defense, led the court to grant Mooso the benefit of doubt. This case highlights critical legal principles regarding the evaluation of evidence and the standards required for a conviction in murder cases. The decision underscores the need for credible witnesses and the necessity of corroborating evidence in the pursuit of justice, setting a precedent for future cases. The ruling serves as a reminder of the crucial balance between the rights of the accused and the responsibilities of the prosecution in ensuring a fair trial.... |
| 1984 SLD 461 = (1984) 146 ITR 486 | TAX CASE No. 349 OF 1977 , decided on 07.09.1982 | In the case of Commissioner of Income tax v. K. Saraswathi Ammal, the Madras High Court addressed the issue of whether the Income Tax Officer properly issued a show-cause notice before levying a penalty under section 221(1) of the Income-tax Act, 1961. The court examined the procedural requirements stipulated by law and determined that the composite notice issued by the ITO, which extended the payment deadline while allowing the assessee to explain their default, met the necessary legal standards. The court emphasized that the essence of the law is to ensure that the taxpayer is granted a fair opportunity to present their case before any penalties are imposed. This decision is crucial for understanding the balance between tax compliance and the rights of taxpayers, reaffirming that procedural safeguards must be adhered to while also allowing for flexibility in their application. The ruling clarifies the interpretation of the Income-tax Act regarding penalties and the necessity of issui... |
| 2017 SLD 2461, 2017 YLR 1793 | D-3905 and 3906 of 2016 , decided on 19.01.2017 | In the landmark decision rendered on January 19, 2017, by the Sindh High Court, Constitution Petitions Nos. D-3905 and 3906 of 2016 were addressed with significant implications for the National Accountability Bureau (NAB) and the enforcement of the National Accountability Ordinance (NAO). The case, cited as 2017 SLD 2461 and 2017 YLR 1793, involved Syed Manzar Abbas, the petitioner, seeking post-arrest bail on statutory grounds of delay. Presided over by Justices Syed Muhammad Farooq Shah and Mohammed Karim Khan Agha, the court meticulously analyzed the applicability of constitutional provisions and the NAO in the context of NAB cases. Central to the petitioner's argument was the claim of being held in custody for 18 months without trial completion, attributing the delay to factors beyond his control. He referenced the Constitution of Pakistan, specifically Sections 189 and 199, along with the National Accountability Ordinance, Sections 9(b) and 16(a), to substantiate his request for ... |
| 2011 SLD 2142, 2011 SCMR 1003 | Jail Petition No. 56 of 2009 , decided on 28.05.2009 | The case of Sabir Hussain alias Sabri vs. The State revolves around the conviction of the petitioner for the murder of Salah-ud-Din. The incident occurred on June 7, 2001, where the petitioner allegedly shot the deceased with a .222 rifle. The motive presented during the trial was that the petitioner had a grievance against the deceased, who had allegedly advised the petitioner's sister's husband against divorce. Despite the conviction by the trial court and affirmation by the High Court, the Supreme Court granted leave to appeal, focusing on whether the death sentence was warranted given the circumstances. The court highlighted that the incident was not witnessed, the forensic evidence was inconclusive, and the alleged motive seemed insufficient for such a severe penalty. This case underscores the complexities of proving motive in criminal cases and the importance of scrutinizing the appropriateness of sentences, particularly death penalties, in light of the evidence presented. Keywor... |
| 1988 SLD 373, (1988) 57 TAX 6 | Civil Appeal No. 1725 of 1977 , decided on 12.03.1986 | In the landmark case of Bakul Cashew Co. vs. Sales Tax Officer, the Supreme Court of India addressed critical issues surrounding the interpretation of the Kerala General Sales Tax Act, 1963, particularly Section 10 concerning the power of the government to grant tax exemptions. The appellants contended that they were entitled to a retrospective exemption from sales tax on cashew nuts imported from Africa, based on a government notification issued in 1973. However, the government later canceled this notification, leading to the legal dispute. The court examined the principles of promissory estoppel, legislative authority, and the requirement for clear and unambiguous representations from the government. Ultimately, the court ruled against the appellants, emphasizing that the government had no authority to grant retrospective exemptions at that time. This case is significant for its implications on tax law and the powers of government in legislative matters, highlighting the need for pre... |
| 1997 SLD 41, 1997 PTD 396, (1996) 219 ITR 671 | Civil Appeal No. 3169 of 1984 , decided on 03.04.1996 | In the landmark case of Civil Appeal No. 3169 of 1984, the Supreme Court of India addressed critical issues surrounding the Income Tax Act, 1961, particularly focusing on the jurisdiction of the Inspecting Assistant Commissioner to levy penalties under section 271(1)(c) following legislative changes. The appeal, preferred against the Karnataka High Court's ruling, questioned whether the Inspecting Assistant Commissioner had lost jurisdiction due to the omission of subsection (2) of section 274. The Court held that pending actions remain unaffected by changes in law unless expressly stated, thereby allowing the Inspecting Assistant Commissioner to continue with penalty proceedings initiated prior to the amendment. This decision clarified the legal landscape surrounding income tax penalties and reinforced the concept of vested rights in procedural matters, ensuring that taxpayers' rights are preserved amidst legislative changes. It is a significant ruling that impacts how tax penalties a... |
| 2018 SLD 736, 2018 CLD 543 | R.F.A. No. 123 of 2005 , decided on 20.12.2017 | In the landmark case of Muhammad Tariq versus Standard Chartered Grindlays Bank Limited, adjudicated by the Islamabad High Court on December 20, 2017, the appellant, Muhammad Tariq, challenged the decision of the Banking Court Rawalpindi. Tariq's appeal centered on his assertion that there was no formal agreement concerning the markup on his credit card's outstanding amount. He further alleged that a significant portion of the outstanding sum consisted of fraudulent transactions, which he claimed were never authorized or withdrawn by him. Tariq contended that while he had availed the credit card facility from the bank, there was no explicit agreement detailing the payment of markup on the borrowed amount. He also highlighted that the membership form he signed did not mention any percentage of markup, thereby questioning the legitimacy of the charges levied against him. During the proceedings, Tariq presented his case, emphasizing the absence of an agreement on markup payments and the ... |
| 2011 SLD 6625, 2011 PCRLJ 1395 | Criminal Miscellaneous No. 3105/B of 2011 , decided on 20.05.2011 | In the case of Mirza Farhan Baig vs. The State, the Lahore High Court dealt with a petition for post-arrest bail involving allegations of dishonestly issuing a cheque under section 489-F of the Penal Code. The petitioner claimed he was falsely implicated due to a conspiracy, asserting he had been abducted, which hindered his ability to manage his financial affairs. The court assessed the credibility of the Investigating Officer's findings, which suggested that the petitioner was not culpable for the cheque bouncing incident. The court emphasized the importance of not using bail as a punitive measure and ultimately granted bail, allowing the petitioner to contest the charges against him without being incarcerated during the investigation phase. This case highlights key legal principles regarding bail, the rights of the accused, and the investigative process within the criminal justice system. Relevant laws include the Criminal Procedure Code and the Penal Code, which outline the framewo... |
| 1988 SLD 296, 1988 PLD 382 | Civil Review Petition No.47-R of 1987 , decided on 19.04.1988 | This case involves a review petition filed by the Government of Punjab against the Board of Foreign Missions of the Presbyterian Church in the United States of America. The Supreme Court of Pakistan was asked to review its previous decision regarding the interpretation of the word 'vest' in the context of Martial Law Regulation No.118. The court held that the word 'vest' did not imply ownership transfer of the property where privately-managed schools were operating. The review jurisdiction of the Supreme Court is limited to addressing oversights and not for correcting decisions where a different interpretation could be possible. The court dismissed the petition, affirming that the original interpretation was appropriate and that the intention of the regulation was only to manage the institutions, not to take ownership of their properties. This decision underscores the limited scope of review jurisdiction and the importance of statutory interpretation in Pakistani constitutional law.... |
| 2003 SLD 2776 = 2003 PLC 1801 | Civil Revision No. 327-D of 1996 , decided on 08.05.2003 | In the case of Civil Revision No. 327-D of 1996, the Lahore High Court addressed a dispute regarding the ownership and possession of a property based on an alleged agreement to sell. The petitioners contended that the respondents did not have a valid claim to the property as they failed to prove the execution of the agreement or the transfer of possession. The trial court had initially dismissed the suit, which was later overturned by the appellate court, allowing the respondents' claim. However, upon further review, the High Court reinstated the trial court's ruling, highlighting that the respondents could not substantiate their claims with sufficient evidence. The court reiterated that for protection under Section 53-A of the Transfer of Property Act, a written agreement must exist, and mere assertions without proof are insufficient. This case underscores the importance of formal documentation in property transactions and the legal standards required to establish ownership claims. Ke... |
| 2016 SLD 1065, 2016 CLC 1133 | C.R. No. 263 of 2008 , decided on 10.04.2015 | This case revolves around a dispute between the Electric Supply Company and Ali Match (PVT.) LTD. regarding the recovery of fixed minimum charges. The plaintiff, a consumer of electricity, contested the legality of the charges imposed during periods when their operations were suspended. The court examined the evidence presented by both parties and found that the charges were unjustified and not supported by legal grounds. Additionally, the court reiterated the necessity for corporate entities to have proper authorization from their Board of Directors to initiate legal proceedings. This ruling emphasizes the importance of corporate governance and legal compliance in financial matters, making it a significant case for both legal practitioners and corporate entities. The decision ultimately protects consumer rights and reinforces the legal standards for corporate accountability.... |
| 1995 SLD 1203, 1995 CLC 1714 | Suit No. 317 of 1988 , decided on 18.04.1995 | In the case of Suit No. 317 of 1988, the Sindh High Court addressed a tragic incident involving a fatal accident where a five-year-old boy, Adil Beg, was killed by a bus owned by Karachi High Court TRANSPORT CORPORATION. The case highlighted critical aspects of negligence and liability under the Fatal Accidents Act. The plaintiff, Chaman Baig, claimed damages for the loss of his son, arguing that the bus was driven recklessly by the defendant's driver. The court meticulously analyzed the evidence presented, which included testimonies and official reports, to establish the facts surrounding the accident. The decision reinforced the legal standard that in civil cases, the burden of proof lies with the defendant to disprove allegations of negligence. Ultimately, the court found the defendants liable, awarding the plaintiff compensation based on the projected financial contributions of the deceased had he lived. This case underscored the judicial system's commitment to ensuring justice for... |
| 2007 SLD 1017, 2007 PTD 1384 | Complaint No. C-272-K of 2004 , decided on 10.07.2004 | This case revolves around a complaint filed by Azhar Iqbal against the confiscation of Gold Bangles he brought from abroad. Upon his arrival at the Quaid-I-Azam International Airport, he declared the bangles as a gift for his wife and expressed his willingness to pay the applicable customs duty. Instead of facilitating the payment, customs officials confiscated the bangles without following due process, including failing to issue a show-cause notice. The complainant argued that all legal remedies had been exhausted and highlighted the prolonged harassment faced due to the delay in the adjudication of his appeal. The Federal Tax Ombudsman found that the actions taken against the complainant were unjust and oppressive, leading to a recommendation for the re-export of the Gold Bangles under the Customs Act. This case underscores the importance of adhering to legal protocols in customs matters and ensuring the rights of individuals are protected. The case also reflects on the need for effi... |
| 2011 SLD 2588, (2011) 334 ITR 145 | D-2741 of 2011 , decided on 01.01.2011 | The case of Bhatia Nagar Premises Co-operative Society Ltd. v. Union of India addresses the validity of Section 50C of the Income-tax Act, 1961, which pertains to capital gains tax and the valuation of property for taxation purposes. The Mumbai High Court analyzed whether Section 50C falls within legislative competence and its implications on the rights of taxpayers. The petitioner argued that the section arbitrarily determined income based on stamp duty valuation, infringing upon their rights under the Constitution. However, the court found that the provision was a necessary measure to prevent tax evasion and ensure accurate tax assessments. The ruling emphasized the importance of maintaining equitable taxation practices while addressing capital gains, reinforcing the legal framework governing income taxation in India. This case highlights ongoing discussions around tax law and the balance between legislative authority and taxpayer rights, making it a critical reference point for futu... |
| 2023 SLD 6642 | AT-175/2022 , decided on 31.05.2023 | ... |
| 2006 SLD 3460 = (2006) 282 ITR 205 | IT REFERENCE No. 193 OF 1994 , decided on 13.10.2005 | In the case of Commissioner of Income Tax v. Jayendra H. Kharawala, the Gujarat High Court addressed the issue of interest levied under section 215 of the Income-tax Act, 1961. The court found that the assessee could not have anticipated the upward revision of income based on previous assessments, leading to the deletion of the interest charge. The ruling emphasized that the automatic nature of interest provisions does not apply when the taxpayer is unaware of potential income revisions. This case reinforces the principle that taxpayers should not be penalized for unforeseen changes in income assessments, protecting them from unjust financial burdens. The decision is significant for taxpayers and legal practitioners navigating advance tax liability and interest provisions in income tax law.... |
| 2011 SLD 1697 = 2011 PLC 612 | Civil Petitions Nos.1158 and 1159 of 2009 , decided on 28.09.2009 | In the case of Civil Petitions Nos.1158 and 1159 of 2009, the Supreme Court of Pakistan addressed the issue of special allowances for civil servants working in the Islamabad Capital Police. The Finance Division had declined to grant these allowances, arguing that the civil servants were not in technical positions. However, the Federal Service Tribunal ruled that the civil servants were entitled to the special allowance based on the notification issued by the Finance Department. The Supreme Court upheld the Tribunal's decision, emphasizing that the authorities failed to substantiate their claims or raise pertinent legal questions. This case highlights the importance of adhering to established regulations regarding civil servant allowances and the necessity for authorities to provide clear evidence when contesting entitlements. Keywords: Supreme Court, civil servants, special allowance, Finance Division, Islamabad Capital Police, Federal Service Tribunal, legal entitlements.... |
| 2020 SLD 2283, 2020 PTD 1964 | AT-24 of 2019 , decided on 14.05.2019 | In the case AT-24 of 2019, the Appellate Tribunal Inland Revenue examined the classification of services provided by Telenor Pakistan Ltd. The central issue was whether the branchless banking services offered to Tameer Bank were classified as banking services or telecommunication services under the Sindh Sales Tax on Services Act. The Tribunal concluded that Telenor was indeed providing both telecommunication services and funds transfer services. The decision reinforced the interpretation of tax obligations based on the nature of services rendered, affirming that the applicable sales tax rate was 19.5% for telecommunications. This case highlights the complexities of service classification in tax law, particularly in the telecommunications and banking sectors. It serves as a critical reference for similar cases where service definitions impact tax liabilities, underlining the importance of accurate service classification in compliance with tax regulations.... |
| 1992 SLD 942, 1992 PLC 742 | Writ Petition No. 1236 of 1989 , decided on 26.06.1991 | In the case of Writ Petition No. 1236 of 1989, the Lahore High Court addressed the applicability of the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968 concerning the Employees Old Age Benefits Institution. The petitioner challenged the jurisdiction of the Labour Court, asserting that it was not bound by the Ordinance due to its status as a statutory body. However, the court found that the institution was indeed subject to the provisions of the Ordinance, as no statutory rules had been framed by the Federal Government to exempt it. The ruling emphasized the importance of jurisdictional authority and the necessity for statutory rules to govern employment matters within such institutions. The decision reaffirmed the Labour Court's authority to entertain grievances and the validity of the reinstatement of an employee dismissed under disciplinary actions. This case highlights the interplay between statutory regulations and the rights of employees in cor... |
| 2005 SLD 3903 = 2005 PLJ 1044 | F.A.O. No. 191 of 1994 , decided on 09.12.2003 | This case involves the Lahore Development Authority as the appellant against Faisal International Construction Corporation Ltd. regarding an arbitration award under the Arbitration Act, 1940. The court addressed issues related to the supervisory role of the court over arbitration decisions, emphasizing that the arbitrator's award could not simply be overturned without evidence of misconduct. The court reaffirmed the importance of adhering to the principles of justice in awarding interests and evaluating claims. The decision highlights the complexities of construction contracts and the legal ramifications of arbitration, making it a significant case for contractors and legal practitioners in the field of construction law. Keywords such as 'arbitration', 'construction law', 'legal misconduct', and 'interest claims' are crucial for understanding the impact of this ruling.... |
| 1987 SLD 1459, 1987 SCMR 86 | Criminal Appeal No. 37 of 1981 , decided on 11.08.1986 | This case revolves around the appeal of Fazal Shah and Mian Azam Shah against their conviction in a criminal case involving murder and attempted murder. The Supreme Court examined the evidence, highlighting discrepancies in witness testimonies and the lack of corroborative evidence from the prosecution. The trial court had acquitted the appellants based on its evaluation of the evidence, which the High Court overturned. The Supreme Court found the High Court's reasoning inadequate and reinstated the trial court's decision, emphasizing the necessity for a thorough and reasoned analysis of evidence. The case underscores the critical role of judicial scrutiny in criminal proceedings, particularly regarding the credibility of witnesses and the standards required for conviction. Legal practitioners and scholars alike can glean vital insights from this case about the principles of criminal law, the evidentiary standards required for a conviction, and the appellate review process in securing ... |
| 2021 SLD 2853, 2021 PLJ 238 | Crl. Misc No. 57628-B of 2019 , decided on 14.10.2019 | This case revolves around a petition for post-arrest bail filed by Muhammad Nadeem in the Lahore High Court. The petitioner was nominated in FIR No. 173/2019, concerning serious charges under sections of the Pakistan Penal Code related to murder. The court analyzed the circumstances surrounding the petitioner's involvement in the alleged crime, emphasizing that the evidence presented by the prosecution did not sufficiently establish a direct connection to the crime at this stage. The judgement reinforced the legal principle that questions of vicarious liability should be addressed during the trial, not at the bail hearing. The ruling is significant in the context of criminal procedure, highlighting the court's discretion in bail matters and the necessity for a thorough examination of the evidence before making determinations that could impact an individual's liberty. Keywords such as 'post-arrest bail', 'vicarious liability', 'criminal procedure', and 'Lahore High Court' are crucial fo... |
| 1987 SLD 3177, (1987) 166 ITR 176 | D-2741 of 2016 , decided on 01.01.1987 | In the case of Smt. Padmavati Jaikrishna v. Additional Commissioner of Income Tax, the Supreme Court addressed the issue of whether interest paid on loans taken for personal liabilities could be deducted under section 57(iii) of the Income-tax Act, 1961. The court found that the loans were primarily for personal obligations, including the payment of income-tax and wealth-tax, rather than for generating income. The ruling reinforced the principle that only expenses incurred wholly and exclusively for the purpose of earning income are eligible for deductions. This case serves as a significant precedent in tax law, clarifying the conditions under which deductions can be claimed and emphasizing the necessity for a direct connection between expenditure and income generation. Taxpayers should take note of this ruling to ensure compliance with tax regulations and optimize their tax liabilities.... |
| 1998 SLD 170, 1998 PLD 183 | Suit No. 561 of 1990 , decided on 12.12.1995 | In this case before the Sindh High Court, MESSRS ZEENAT BROTHER (PVT.) LTD. sought a declaration to discharge two bank guarantees executed by United Bank Limited related to a construction project at Aiwan e Iqbal Complex, Lahore. The plaintiff contended that encashment should be restrained as the guarantees were tied to the completion of contractual obligations, which had not been fulfilled due to delays caused by the defendants. The court evaluated the nature of performance and mobilization guarantees, affirming that while performance guarantees could be restrained under certain conditions, mobilization guarantees, tied to advances received, were not subject to the same scrutiny. The ruling highlighted the importance of contract adherence and the independent nature of bank guarantees, reinforcing the legal principles surrounding encashment of such guarantees in construction disputes.... |
| 2012 SLD 2796, 2012 PLD 390 | Criminal Miscellaneous Applications Nos. S-4 and S , decided on 18.05.2012 | This case involves the Sindh High Court's decisions on two criminal miscellaneous applications concerning the Illegal Dispossession Act, 2005. The applicants challenged the trial court's dismissal of their application under sections 249-A and 265-K of the Criminal Procedure Code, arguing that the charges against them were groundless. The High Court examined the legal provisions and determined that the trial court had erred in its findings. The case highlights the importance of proper legal representation and adherence to procedural requirements in dispossession cases. Keywords such as 'Illegal Dispossession Act', 'Criminal Procedure Code', and 'court jurisdiction' are vital in understanding the legal implications and outcomes of this case.... |
| 1987 SLD 1134, 1987 PLC 357 | 12(10) of 1986 , decided on 24.02.1986 | This case involves the National Industrial Relations Commission's decision regarding the retirement of MUSHTAQ AHMAD, who contested the recorded date of birth in his service book. The case highlights issues of employee rights, labor laws, and the importance of documented evidence in disputes over employment conditions. The Commission found no evidence supporting the appellant's claims regarding a corrected date of birth, thus upholding the employer's decision. This case serves as a critical reference for understanding employee rights under the Industrial Relations Ordinance, particularly regarding retirement and date of birth disputes. Key terms include 'Industrial Relations Ordinance', 'employee rights', 'retirement age', 'labor law disputes', and 'evidence in labor cases'.... |
| 2023 SLD 2022, 2023 MLD 1983 | Criminal Appeal No. 1164 of 2018 and Murder Refere , decided on 14.11.2022 | In the case of Khuda Bakhsh and another versus The State, the Lahore High Court addressed the abatement of a criminal appeal due to the death of the appellant during the pendency of the case. The court elucidated the legal principles surrounding 'lex fori' and the implications of abatement as per the Criminal Procedure Code. The court's decision reinforced the notion that upon the death of an accused, the appeal abates, highlighting numerous precedents that support this principle. The court returned the case record to the trial court, establishing that the legal ramifications of the appellant's death preclude the continuation of the appeal. This case underscores the intersection of constitutional law, penal codes, and procedural statutes, offering critical insights into criminal law jurisprudence in Pakistan.... |
| 1990 SLD 1554, 1990 PLC 763 | Appeals Nos. KAR-78 to KAR-109, 269-KAR and KAR-30 , decided on 11.12.1989 | In the case of SAEED AHMAD KHAN and others vs. Messrs NATIONAL MOTORS LTD., the Labour Appellate Tribunal of Sindh addressed multiple appeals concerning the forced resignations of workers. The Tribunal found that the Labour Court had incorrectly dismissed the petitions based on limitations without proper evidence. The case revolved around the Industrial Relations Ordinance of 1969, specifically section 25-A, which deals with termination and forced resignations, and section 65, which pertains to appeals and the condonation of delays. The Tribunal emphasized the importance of recording evidence to ascertain the validity of the resignations and the management's role in the inquiry. The ruling clarified that the cause of action for the appellants began from the date they were refused reinstatement, as per the Labour Department's advice. This case underscores the significance of procedural fairness and the rights of workers in employment disputes within the legal framework of labor laws.... |
| 1981 SLD 379, 1981 SCMR 675 | Civil Petition for Special Leave to Appeal No. 108 , decided on 02.04.1980 | In the case of Government of Punjab vs. Muhammad Amin, the Supreme Court of Pakistan addressed the issue of advance increments for government employees. The central question revolved around a circular issued by the Finance Department that granted five advance increments to certain employees, which was later recalled. The respondent, an Executive Engineer, appealed against this recall, arguing that he was entitled to the increments based on his qualifications. The Supreme Court upheld the decision of the Punjab Service Tribunal, which had ruled in favor of the respondent, stating that the circular had created an entitlement that could not be revoked without due process. The Court emphasized the importance of adhering to established administrative practices and the protections afforded to employees under the law. This case highlights the complexities of administrative law and the rights of public servants, particularly in relation to their entitlements and qualifications. It serves as a ... |
| 2010 SLD 2415 = 2010 CLC 1434 | Civil Revision Petition No.450 of 2007 , decided on 18.09.2007 | In the case of Jalil Khan Dotani v. Dawood Ahmed and others, the Quetta High Court addressed the issue of secondary evidence under the Specific Relief Act and Qanun-e-Shahadat. The petitioner, seeking specific performance of a sale agreement, claimed that the original document was lost. The court found that the petitioner did not provide sufficient evidence to support his claim, especially given the significant delay in notifying the court about the lost document. The decision underscores the importance of timely action in legal proceedings and the need for clear evidence when asserting the loss of documents. The ruling serves as a critical reference for similar cases involving secondary evidence and document production in civil suits. Legal practitioners must ensure compliance with procedural requirements to avoid dismissal of claims based on technical grounds.... |
| 2024 SLD 4456, 2024 PLJ 195 | Crl. A. No. 14637 and Crl. Rev. No. 16786 of 2021 , decided on 10.05.2024 | In the case of Liaqat Ali alias Jajji versus State, the Lahore High Court addressed a serious charge of intentional murder under Section 302(b) of the Pakistan Penal Code. The case arose from a daylight shooting incident in Sahiwal where the appellant was accused of killing Muhammad Rizwan Haider. The court examined various elements including the prompt lodging of the FIR, the testimonies of eyewitnesses, and the medical evidence that linked the accused to the crime. The court highlighted the importance of ocular evidence and dismissed the defense’s claims regarding witness credibility due to their relationship with the deceased. The judgment reinforced the notion that even with the exclusion of motive, sufficient evidence can lead to conviction. This case serves as a pivotal reference for legal practitioners dealing with murder cases, emphasizing the weight of eyewitness accounts and the standards of evidence required to uphold a conviction.... |
| 1996 SLD 695, 1996 PLC 803 | Civil Appeals Nos. 108/K and 109-K of 1989 , decided on 23.12.1992 | The case revolves around the legal intricacies of ad hoc appointments within the framework of Pakistan's constitutional and administrative laws. The Supreme Court addressed significant issues regarding the nature of ad hoc appointments, the authority of the Sindh Public Service Commission, and the jurisdiction of service tribunals. The decision reaffirms the principle that ad hoc appointments must comply with the specific regulations outlined in Martial Law Order No. 55. The ruling clarified that the High Court lacks jurisdiction in matters where a final order had been issued by a competent authority. This case underscores the importance of adhering to procedural regulations and the interpretation of legal definitions in employment law within the civil service context. Keywords related to public service, judicial authority, ad hoc appointments, and constitutional law are essential for understanding the implications of this case.... |
| 2001 SLD 2836, 2001 PTCL 261 | CA. No. 1384/LB/2008 , decided on 26.02.2009 | In the case of CA. No. 1384/LB/2008, the Customs Appellate Tribunal addressed the appeal of M/S Seico Scientific Traders against the order of the Learned Collector (Appeals). The appellant imported a consignment of medical equipment, which was exempt from customs duty and sales tax. The primary contention was the mis-declaration of the value of goods by the clearing agent, which led to penalties and fines. The tribunal found that the advance income tax collected should be at a reduced rate of 2% rather than the higher rate initially charged. The ruling underscored the necessity for clear legal frameworks governing tax collection and emphasized that customs provisions should not infringe upon income tax regulations. The decision is significant for stakeholders in import/export, particularly in the medical equipment sector, as it clarifies the legal obligations and protections available under Pakistani tax law. This case highlights the importance of accurate declarations and the implicat... |
| 1968 SLD 392, 1968 PCRLJ 945 | Criminal Miscellaneous Petition No. 297 of 1964 , decided on 10.05.1965 | In the case of 'The State vs. Maiher-ul-Qadri and Sarwar Hussain', the Sindh High Court addressed a petition by the Additional Advocate-General concerning alleged contempt of court due to an editorial published in the journal 'Faran'. The editorial, which defended the Jamaat-e-Islami, was published prior to any government notification declaring the Jamaat unlawful, leading to a writ petition challenging the notification. The court determined that the timing of the publication did not interfere with legal proceedings, as the editorial was released before any action was taken against the Jamaat. This case highlights critical aspects of free speech, the timing of publication in relation to legal proceedings, and the standards for establishing contempt of court. The court ultimately dismissed the application, reinforcing the principle that prior publication does not inherently constitute contempt without a direct connection to ongoing litigation.... |
| 2013 SLD 291, 2013 PTD 327 | Cus. 361/PB of 2010 , decided on 08.11.2012 | In the case of Messrs Khyber Tea and Food Company vs. Collector of Customs, the Appellate Tribunal Inland Revenue addressed the issue of confiscated black tea allegedly smuggled into the country. The tribunal ruled in favor of the appellant, citing significant procedural errors by the Customs Authorities. The authorities failed to substantiate their claims of smuggling, as they did not present any evidence that the black tea was prohibited or restricted under the Import Policy. Furthermore, it was established that the appellant had complied with the Sales Tax Act, 1990, providing valid documentation for the tea's importation. The tribunal's decision underscores the importance of lawful possession and the burden of proof, establishing that the Customs Authorities did not fulfill their legal obligations. This case is significant for businesses involved in importing goods, as it clarifies the standards required for proving lawful import and possession. The judgment also touches on the leg... |
| 1971 SLD 679, (1971) 82 ITR 247 | Matter No. 356 of 1968 , decided on 13.03.1970 | The case of Radheshyam Ladia v. Income Tax Officer revolves around the obligation of an assessee to disclose capital gains resulting from asset transfers made to their spouse. The Calcutta High Court examined the provisions of the Indian Income-tax Act, particularly the sections regarding income attribution to spouses and minor children. The court held that the assessee is not required to disclose every potential capital gain at the time of assessment, particularly when the Income-tax Officer is already aware of the primary facts of the case. The ruling clarified the responsibilities of taxpayers under the Income-tax Rules and outlined the limitations of the Income-tax Officer's authority to reassess income without substantial justification. This case underscores the importance of understanding the nuances of tax obligations and the legal interpretations that can affect tax assessments.... |
| 1982 SLD 1461, 1982 PLC 264 | KAR-249 and 250 of 1981 , decided on 28.05.1981 | In the case of Nasim Ahmed Siddiqui and Javed Aslam vs. Messrs Pakistan Machine Tool Factory Ltd., the Labour Appellate Tribunal of Sindh addressed the appeals concerning the enforcement of rights under the Industrial Relations Ordinance, focusing on the training scheme provided by the factory. The appellants completed their training but sought retroactive appointments, which the Tribunal found unenforceable. The decision emphasized the management's prerogative in appointment matters and clarified that successful completion of training does not guarantee immediate employment. This case highlights critical aspects of employment law and the rights of trainees under industrial agreements, reinforcing the importance of clear communication regarding employment conditions and management rights. Key terms include 'Industrial Relations Ordinance', 'employment law', 'training scheme', and 'management prerogative'.... |
| 2012 SLD 3117, (2012) 340 ITR 253 | D-2741 of 2016 , decided on 08.01.2012 | The case involves the interpretation of section 263 of the Income-tax Act, 1961, focusing on the Commissioner of Income Tax's power to revise orders that are erroneous and prejudicial to the revenue. The court examined whether the dropping of penalty proceedings by the Assessing Officer could be reviewed under this section. The decision highlighted the importance of ensuring that tax assessments are conducted fairly and in accordance with the law. The ruling established that the Commissioner can intervene when there is a clear loss of revenue due to incorrect assessments. This case sets a precedent for future interpretations of the law concerning tax assessments and penalties, emphasizing the necessity of accurate and justifiable decision-making in tax matters.... |
| 2023 SLD 7086, 2023 PLJ 114 | Cus. Ref. Appln. No. 73 of 2020 , decided on 04.08.2022 | In the case of Collector Model Customs, Collectorate of Gwadar vs. Syed Shabbir Ahmed Shah, the Quetta High Court addressed issues surrounding the confiscation of a vehicle involved in smuggling Iranian diesel. The court emphasized the importance of forensic evidence, particularly the unchallenged report that identified the vehicle's chassis number as tampered. The court found that the Appellate Tribunal had failed to consider this crucial evidence, leading to a decision that was not sustainable in law. The ruling reaffirmed the authority of customs officials to confiscate vehicles found to be in violation of the Customs Act, 1969. This case highlights the legal ramifications of smuggling and the importance of maintaining integrity in vehicle identification. The outcome serves as a precedent for future cases involving similar violations, reinforcing the standards of evidence required in customs-related legal proceedings.... |
| 2008 SLD 3142, (2008) 302 ITR 164 | IT REFERENCE NO. 122 OF 1996 , decided on 19.02.2008 | This case revolves around the interpretation of section 43B of the Income Tax Act, 1961, which pertains to business disallowance and deductions allowed only upon actual payment. The petitioner, Dinesh Mills Ltd., claimed a refund of excise duty paid under a mistaken belief concerning the law applicable before 1972. The Gujarat High Court ultimately ruled that the provisions of section 43B were not applicable, as the interest claimed was not related to a statutory duty but rather to a refund of a previously deemed illegal excise duty. This case highlights the complexities of tax law, the importance of understanding statutory obligations, and the implications of mistaken legal beliefs. Keywords include: Income Tax, Business Deductions, Excise Duty Refund, Legal Interpretation, Tax Law.... |
| 2022 SLD 1360, 2022 PCRLJ 883 | D-11 of 2022 and D-258 of 2021 , decided on 02.03.2022 | This case revolves around the applications for bail filed by Naeem Akhtar Khemto and another accused in relation to a National Accountability Bureau reference. The core issue was the prolonged detention of the applicants due to significant delays in the trial process. The court found that the delay was unconscionable, as the accused had been in jail for over two years with only a fraction of the prosecution witnesses testifying. The decision highlighted the importance of the right to a speedy trial as enshrined in the Constitution, ensuring that individuals are not subjected to undue hardship during legal proceedings. The court's ruling to grant bail reinforces the principle that justice must not only be done but must also be seen to be done expeditiously. This case is significant in the context of accountability and the legal framework governing bail applications in Pakistan.... |
| 2024 SLD 4749, 2024 PLJ 124 | Crl. P. No. 701 of 2023 , decided on 11.08.2023 | In the case of Crl. P. No. 701 of 2023, the Supreme Court of Pakistan addressed a petition for pre-arrest bail filed by Ch. SAEED AHMED KHALIL. The petitioner was implicated in a fraud case involving his son, Furqan Saeed, who allegedly caused a significant financial loss to the complainant, Yousaf Engineering (Pvt) Ltd. The Court evaluated the circumstances surrounding the allegations, noting that the principal accused had been granted post-arrest bail, which established a precedent for the petitioner’s request. The Court ruled that granting bail is essential to protect the fundamental right to liberty, emphasizing that allegations alone, especially those made after a considerable delay, do not warrant denying bail. The decision reinforces the principles of fair justice and the presumption of innocence, particularly in cases involving serious financial disputes. The Court's ruling is likely to influence future bail applications where the merits of involvement are questionable and high... |
| 1962 SLD 481, 1962 PLD 367 | Writ Petition No. 3 of 1962 , decided on 04.05.1962 | This case revolves around a writ petition filed by members of the Pakistan Police Service who sought a mandamus against the government regarding the seniority of ad hoc appointees. The Supreme Court of Pakistan ruled that the petitioners' claims were invalid due to the considerable delay in filing the petition. The Court clarified that a writ of mandamus is not suitable for expediting administrative decisions and highlighted the government's power to vary its decisions. The ruling underscored the importance of statutory provisions regarding seniority and confirmed that the petitioners did not provide sufficient evidence of a legal violation to warrant the issuance of a mandamus. This case is significant in understanding the limits of judicial intervention in administrative matters and the nature of government discretion in appointments.... |
| 2009 SLD 476 = 2009 CLC 308 | R.F.A. No.122-C of 2008 , decided on 30.09.2008 | This case revolves around the legal intricacies of Call Deposit Receipts (CDRs) issued by A.B.L. and the allegations of fraud against the respondent, Khalid Mahmood. The Lahore High Court highlighted that the determination of fraud allegations requires a thorough examination of evidence, rather than a summary dismissal. The court acknowledged that CDRs, as negotiable instruments, have specific legal implications under the Negotiable Instruments Act, 1881. The decision to grant leave for the appellant to defend the suit underscores the importance of addressing triable issues in court, allowing both parties to present their evidence. This ruling reinforces the legal framework surrounding bank instruments and the significance of procedural fairness in civil litigation. Keywords: Call Deposit Receipts, Lahore High Court, fraud allegations, negotiable instruments, Civil Procedure Code, legal framework, procedural fairness.... |
| 1982 SLD 501, 1982 SCMR 859 | Civil Petition for Special Leave to Appeal No. 279 , decided on 26.10.1980 | This case revolves around the procedural requirements for filing an appeal under the Civil Procedure Code, particularly the necessity of properly identifying all respondents in the appeal. The Supreme Court of Pakistan addressed the importance of including all necessary parties to ensure that justice is served and that all relevant parties have the opportunity to respond to the claims made. The ruling underscored the principle that an appeal cannot proceed against unnamed respondents, as it undermines the fairness of the judicial process. The court's decision serves as a critical reminder for legal practitioners to meticulously adhere to procedural rules to avoid dismissal of appeals on technical grounds. The case also highlights the significance of the Limitation Act in protecting the rights of parties by ensuring that claims are made within a specified timeframe, thereby promoting legal certainty and finality. The court's findings reiterate the importance of comprehensive legal repre... |
| 2022 SLD 1514, 2022 PLJ 99 | W.P. No. 17204 of 2021 , decided on 17.11.2021 | This case revolves around the suspension of the advocate's license under the Legal Practitioners and Bar Councils Act, 1973. The petitioner, Nasreen Majeed Chohan, challenged the order of the Punjab Bar Council that suspended her license to practice law, arguing that the decision was made without due process and did not follow the relevant provisions of the law. The Lahore High Court held that the petition was premature as the petitioner had an available alternative remedy to appeal the decision to the Pakistan Bar Council. The Court clarified the procedural requirements that must be followed in such cases, emphasizing the need for fair trial rights under Article 10-A of the Constitution. The ruling highlighted the autonomy of the Bar Council and the necessity for advocates to first utilize internal mechanisms before seeking relief through constitutional petitions. This case underscores key principles of administrative law and the rights of legal practitioners, making it a significant ... |
| 2015 SLD 2301, 2015 PCRLJ 576 | Writ Petition No. 172 of 2015 , decided on 10.02.2015 | In the case of Writ Petition No. 172 of 2015, the Islamabad High Court examined the petitioners' plea to quash FIR No. 846/2014, which was filed for alleged criminal breach of trust under the Penal Code. The Court found that the fundamental requirement of 'entrustment' was absent in the claims made against the petitioners. The ruling highlighted the need for clear legal definitions and the importance of civil agreements in criminal matters. The Court advised the petitioners to seek relief through the trial court using existing legal provisions. This case underscores the judicial approach to balancing civil and criminal law, emphasizing the necessity for substantive evidence in criminal allegations. Legal practitioners and scholars can glean insights into how courts interpret jurisdictional limits and the nature of evidence required in cases involving property disputes. The decision serves as a precedent for similar future cases, reinforcing the principle that mere allegations without s... |
| 1983 SLD 1094 = (1983) 144 ITR 474 | IT REFERENCE No. 418 OF 1979 | This case revolves around the interpretation of Section 37(1) of the Income-tax Act, 1961, concerning whether an expenditure of Rs. 12 lakhs paid by Hindustan Aluminium Corpn. Ltd. to Kaiser Aluminium Technical Services Inc. for technical consultation and training was capital or revenue in nature. The Calcutta High Court upheld the Tribunal's decision to treat the expenditure as revenue, allowing it to be spread over the 20-year agreement period. The ruling clarified that the expenditure was incurred for the business's operational needs rather than for acquiring a capital asset, emphasizing the importance of understanding the purpose of expenditures in determining their nature. The decision aligns with precedents and affirms the Tribunal's rationale, highlighting the need for careful consideration of agreements and their implications on financial reporting.... |
| 2014 SLD 103, 2014 PLD 209 | H.C.A. No. 17 of 2012 , decided on 10.12.2013 | This case involves the Sindh High Court's decision regarding the validity of interrogatories filed by the appellant in a suit based on a foreign judgment. The court ruled that since the foreign judgment is conclusive under Section 13 of the Civil Procedure Code, the interrogatories sought by the appellant were irrelevant. The court reiterated that foreign judgments cannot be challenged or reopened unless they fall under specific exceptions. The ruling clarifies the procedural intricacies of handling foreign judgments in Pakistani courts, emphasizing the sanctity of foreign judicial decisions. This case highlights the importance of understanding the implications of foreign judgments and their enforceability within the jurisdiction, particularly under the Civil Procedure Code. Legal practitioners must navigate these waters carefully to ensure compliance with procedural laws while advocating for their clients' rights.... |
| 2015 SLD 1113, 2015 PLJ 372 | W.P. No. 16470 of 2014 , decided on 23.06.2014 | In the case of West Zone Cricket Association vs. Pakistan Cricket Board, the Lahore High Court addressed serious allegations of forgery and unauthorized alterations to official documents. The petitioner sought to challenge actions taken by the PCB and requested a declaration regarding the legality of a letter signed by representatives of the association. However, the court found that the documents submitted by the petitioner were forged, leading to a dismissal of the case. The court's ruling underscored the importance of integrity in legal proceedings and the necessity of adhering to lawful processes. This case highlights ongoing issues within sports governance and the legal ramifications of fraudulent activities in organizational settings. Key terms such as 'forgery', 'judicial restraint', and 'constitutional petition' are pivotal to understanding the legal context of this ruling. The decision serves as a reminder for associations to ensure that their documentation and election proces... |
| 2007 SLD 3093, 2007 PLJ 432 | Crl. A. No. 1751 and M.R. No. 727 of 2001 , decided on 23.11.2006 | This case revolves around the criminal appeal filed by Imran alias Imranu against his conviction under Section 302 of the Pakistan Penal Code, which resulted in a death sentence due to the murder of Ijaz Ahmad. The Lahore High Court scrutinized the evidence presented, emphasizing the lack of independent corroboratory evidence and the inconsistencies in witness testimonies. The court highlighted that the prosecution's case was weakened by the fact that four co-accused with similar allegations were acquitted, raising doubts about the appellant's involvement. Ultimately, the court ruled in favor of the appellant, leading to his acquittal. This case underscores the importance of reliable evidence in criminal proceedings and the principle that an accused cannot be convicted without strong corroboration, particularly when co-accused are acquitted. Keywords: criminal appeal, Pakistan Penal Code, acquittal, evidence, Lahore High Court, murder case, conviction.... |
| 1970 SLD 631, (1970) 78 ITR 719 | MISC. (E.D.R.) CASE No. 120 OF 1964 , decided on 15.07.1970 | In the landmark case of Shrimati Sarwari Kahtoon v. Controller of Estate Duty, the Allahabad High Court addressed the intricate issues surrounding estate duty liability in relation to property transfers under the Estate Duty Act, 1953. The case revolved around the interpretation of sections 10 and 27 of the Act, particularly focusing on how estate duty is assessed when property is transferred with retained benefits. The court ruled that the applicant, as the widow of the deceased donee, was accountable for estate duty on her inherited share, highlighting the nuances of legal heirship and accountability in estate duty matters. This case sets a precedent for future interpretations of estate duty liabilities, especially concerning property gifted under conditions that retain benefits for the donor. Key terms include: estate duty, property transfer, legal heirship, gift provisions, and accountability, making it a crucial reference for estate planning and taxation law.... |
| 1992 SLD 884, 1992 CLC 1413 | R.O.R. No. 1302 of 1986 , decided on 20.10.1991 | This case, decided by the Board of Revenue, Punjab, involves Abdul Ghani against the State and other respondents regarding revenue matters. The core issue pertains to land ownership and the legal frameworks governing such disputes. The decision emphasizes the importance of lawful processes in revenue cases and serves as a reference point for future similar cases. The ruling provides clarity on the interpretation of revenue laws and the responsibilities of various entities involved in land management. The case underlines the role of the judiciary in safeguarding rights while ensuring compliance with legal standards. As the legal landscape continues to evolve, this decision remains relevant for practitioners and stakeholders in the field of revenue law, underscoring the critical nature of effective legal representation and adherence to procedural justice.... |
| 1972 SLD 834, 1972 AIR 2205, 1973 SCR 515 | Civil Appeal No. 493 of 1967 , decided on 03.05.1972 | In this landmark case, the Supreme Court of India addressed the constitutionality of the Public Premises (Eviction of Unauthorised Occupants) Act, 1958, particularly focusing on its Section 5(1), which conferred broad powers to the Estate Officer for eviction procedures. The Court also examined amendments introduced by the 1971 Act, which aimed to rectify constitutional deficiencies identified in the earlier legislation. The ruling clarified that actions taken under the 1958 Act were deemed valid under the retrospective provisions of the 1971 Act, effectively consolidating eviction procedures and eliminating arbitrary discretion previously allowed under the earlier law. The Court's decision upheld the legislative authority to enact laws that could validate past actions and highlighted the importance of legislative intent in addressing past injustices. This case is significant for its implications on property rights, administrative law, and the balance between legislative power and indi... |
| 1991 SLD 477, 1991 PLD 265 | Civil Appeal No.260-K of 1986 , decided on 29.10.1990 | This case revolves around the interpretation of the West Pakistan Urban Rent Restriction Ordinance (VI of 1959) concerning subletting and eviction proceedings. The Supreme Court of Pakistan examined whether the High Court could uphold an eviction order that contradicted the landlady's eviction application. The core issue was whether the tenant's prior subletting without the landlord's written permission, which occurred before the ordinance's enforcement, could be grounds for eviction. The Court concluded that the tenant's actions were legal at the time, and the landlord's prolonged inaction constituted waiver of rights. This case highlights the complexities of landlord-tenant relations under the Rent Restriction Ordinance and sets a precedent regarding the retrospective application of laws governing subletting. Keywords: landlord-tenant law, eviction, subletting, waiver of rights, Rent Restriction Ordinance.... |
| 2006 SLD 449, 2006 PLD 165 | Criminal Revision No. 206 of 2005 and Cr.Q.P. No. , decided on 08.06.2006 | This case revolves around the improper release of Esa Khan on personal bonds by the S.H.O. of the Police Station, which was deemed to be an act without legal authority. The High Court scrutinized the circumstances under which Esa Khan was charged with murder and subsequently released, highlighting the procedural errors made by law enforcement. The court stressed the importance of adhering to legal protocols in criminal proceedings, particularly concerning bail and custody. The ruling underscored the necessity of establishing clear legal grounds for any release by police, thereby reinforcing the integrity of the judicial process. The court's decision serves as a critical reminder of the checks and balances required in the exercise of police powers and the safeguarding of individual rights within the criminal justice system. The judgment also referenced relevant sections of the Criminal Procedure Code and cited previous case law to support its findings, ensuring a thorough legal basis fo... |
| 1999 SLD 1233, 1999 PLD 212 | Criminal Appeal No. 17 and Confirmation Case No. 2 , decided on 21.09.1998 | This case revolves around a tragic incident of double murder where the appellants were convicted under section 302(b) of the Penal Code for the premeditated killing of two brothers. The court emphasized that while proving motive is not obligatory for prosecution, it bolstered the case. The incident occurred in broad daylight, with eyewitnesses confirming the occurrence and the presence of the appellants at the scene. The recovery of blood-stained weapons further strengthened the prosecution's case. The judges concluded that the evidence was overwhelming and dismissed the appeal, confirming the death sentence against the appellants. The case highlights critical aspects of criminal law, including the evidential standards required to uphold a murder conviction, the importance of eyewitness testimony, and the implications of motive in criminal proceedings.... |
| 2002 SLD 865, 2002 PCRLJ 124 | Criminal Miscellaneous Application No. 1110 of 200 , decided on 17.10.2001 | In this case, the Peshawar High Court addressed the application for bail submitted by Bihar Ali, who was apprehended under various laws including the Criminal Procedure Code, the West Pakistan Arms Ordinance, and the Explosive Substances Act. The case revolved around the legality of the recovery of a hand-grenade and a rifle, amid allegations of police misconduct. The court found significant inconsistencies in the evidence presented, particularly regarding the recovery memo and the involvement of witnesses. The judgment underscored the importance of adhering to legal procedures during arrests and evidence collection, highlighting the necessity for fair trials and the presumption of innocence. As a result, the court granted bail to the petitioner, emphasizing the potential for bias in the case due to the accused's known enmity with a police constable involved in the investigation. This case serves as a critical reminder of the legal safeguards in place to protect individuals from wrongf... |
| 2023 MLD 1452, 2023 SLD 1809 | Criminal Appeal No. 39-D of 2018 , decided on 22.11.2022 | In the case of SHAFIULLAH vs. JUNAID KHAN, the Peshawar High Court addressed serious allegations of murder and misappropriation. The court examined the evidence presented by the prosecution, which included Call Data Records and witness testimonies. However, the court concluded that the evidence was insufficient to establish guilt beyond reasonable doubt. The case underscores the judicial principle that in criminal law, the burden of proof lies with the prosecution, and any reasonable doubt must benefit the accused. The court's decision reinforces the importance of credible evidence in securing a conviction and the necessity for a fair trial. This case serves as a pivotal reference for similar legal proceedings, emphasizing the balance between prosecutorial responsibility and the rights of the accused. Keywords: criminal law, murder case, acquittal, Peshawar High Court, evidence, burden of proof, justice.... |
| 1989 SLD 1788, 1989 PLC 558 | Kar-265 of 1980 , decided on 15.02.1989 | This case revolves around the termination of a worker, Mirajulabedin, by Pakistan Steel Mills Corporation Ltd. under the Industrial Relations Ordinance of 1969. The respondent was terminated for unauthorized absence from duty, which he claimed was due to illness (typhoid). The Labour Court initially ruled in favor of the respondent, citing improper service of notice and a valid medical certificate. However, upon appeal, the Labour Appellate Tribunal found the medical certificate to be questionable and determined that the respondent had not adequately communicated his absence or provided sufficient evidence of victimization. The Tribunal emphasized the importance of workers keeping management informed of their whereabouts and deemed the termination procedure to have been followed correctly by the Corporation. The decision highlights key aspects of labor law, particularly concerning the rights and responsibilities of both employers and employees in the context of service termination. Thi... |
| 1999 SLD 379, 1999 PTD 2684, (1997) 228 ITR 202 | Income-tax Reference No.71 of 1978 , decided on 10.04.1997 | In the case concerning the Commissioner of Income Tax vs. Manoranjan Pictures Corporation, the Delhi High Court addressed the classification of a receipt as capital or revenue. The assessee, engaged in the film distribution business, entered into partnerships for financial assistance and subsequently sold its interest in these partnerships. The court determined that the compensation received was a revenue receipt, as it stemmed from the relinquishment of distribution rights, which were integral to the business operations. This case highlights the importance of understanding the nature of business transactions and their implications under tax law, particularly in the film industry. Key terms include 'capital receipt', 'revenue receipt', and 'income tax', which are essential for legal and financial professionals navigating similar cases.... |
| 2019 SLD 39, 2019 PLJ 131 | Crl. Mics. No. 6936-H of 2018 , decided on 29.11.2018 | This case revolves around the habeas corpus petition filed to recover certain detenues from police custody. The court's investigation revealed significant procedural lapses regarding the maintenance of police records, particularly the manual Roznamcha, which is critical for documenting arrests. The court found that the online system adopted by police stations was being misused to evade proper record-keeping, raising concerns about accountability and transparency within law enforcement. The decision underscored the necessity for a dual system of record-keeping that includes both manual and electronic entries to prevent potential abuses of power and ensure the rights of detained individuals are respected. This case highlights the ongoing challenges within the criminal justice system in Pakistan and the need for reform to protect citizens' liberties. Keywords: habeas corpus, police records, legal reform, accountability, transparency, criminal procedure.... |
| 2006 SLD 1509, 2006 PLD 267 | Jail Petition No.-151 of 2003 , decided on 05.12.2005 | In the Supreme Court of Pakistan case involving Ahmad Bakhsh against The State, the petitioner challenged a life sentence for murder under section 302(b) of the Penal Code. The incident revolved around the murder of Mst. Shehnaz Bibi, where the prosecution presented compelling evidence, including an extra-judicial confession made by the petitioner. The court highlighted that the petitioner’s claims regarding the deceased's character and behavior were unsubstantiated by credible witnesses. The court dismissed the petition, maintaining the life sentence, emphasizing the sufficiency of the prosecution's evidence. This case underscores the importance of credible witness testimony and the weight of confessions in criminal proceedings. Keywords such as 'murder conviction', 'Supreme Court Pakistan', 'extra-judicial confession', and 'criminal law' are relevant in this context, making this case significant for legal precedents in Pakistan.... |
| 2023 SLD 558 = 2023 SCMR 493 | Civil Petitions Nos. 819, 820 of 2017 and 939-L of , decided on 21.08.2022 | In the case of the National Highway Authority against Mazhar Siddique and others, the Supreme Court of Pakistan addressed significant issues surrounding land acquisition and compensation under the Land Acquisition Act, 1894. The petitioners sought compensation for land acquired for the construction of the Pindi Bhatian Interchange on the Islamabad/Lahore Motorway. The Supreme Court found that the High Court had overstepped its jurisdiction by intervening in matters that were clearly within the purview of the Land Acquisition Act. The Court underscored that the Act provides adequate legal recourse for aggrieved landowners and that the High Court should refrain from exercising jurisdiction in cases where factual disputes exist. The ruling reinstated the compensation rate of Rs. 50,000 per Marla as fair and justified, concluding a lengthy litigation process that highlighted the complexities of land acquisition in Pakistan. This decision is pivotal for future land acquisition cases, ensuri... |
| 2015 SLD 513, 2015 PLD 261 | Suit No. 1003 of 1979 , decided on 02.10.2014 | In the landmark case between Messrs Alahram Builders Limited and the Pakistan Defence Officers Housing Authority, the Sindh High Court addressed significant legal principles involving specific performance of contracts. The plaintiff, a private limited company, sought the enforcement of an agreement to purchase a plot of land for the construction of a supermarket and multi-storeyed apartments. This case highlights critical aspects of contractual law, including the doctrine of estoppel, which prevents parties from retracting agreements after they have acted upon them. The court found that the defendant's actions, which included returning earnest money and attempting to cancel the allotment, were unjustified. This decision serves as a vital reference for future real estate and contract law cases, emphasizing the necessity for parties to adhere to their commitments.... |
| 1981 SLD 1495, 1981 PLD 371 | Writ Petition No. 858 of 1980 , decided on 16.04.1980 | In the case of Writ Petition No. 858 of 1980, the Lahore High Court evaluated the disciplinary actions taken against the petitioner, SAEED NAWAZ, by the Board of Intermediate and Secondary Education, Lahore. The petitioner was disqualified from appearing in the Intermediate Examination due to alleged misbehavior during the Urdu Paper 'B' exam. The court found that the disciplinary and appeal committees provided a fair hearing and acted within their jurisdiction as domestic tribunals. This case emphasizes the importance of maintaining discipline in educational institutions and highlights the legal standards surrounding disciplinary actions. The court's decision aligns with established precedents regarding fair hearings and the authority of educational boards to regulate examinations. Keywords such as 'educational law', 'disciplinary actions', 'student rights', and 'judicial review' are pertinent for understanding the implications of this case.... |
| 2008 SLD 2450, (2008) 304 ITR 24 | T.C. (A.) NOS. 734 TO 741 OF 2007 , decided on 20.06.2007 | The case revolves around the issue of business expenditure as per Section 37(1) of the Income-tax Act, 1961. The primary focus was on the allowance of service charges paid by the assessee-firm to its sister concern, Balaji Siva. The Revenue had disallowed these charges during reassessment, arguing that they were not for real services rendered, but rather to manipulate profits. However, the Commissioner of Income-tax (Appeals) allowed 90% of the claim due to the services rendered, citing the close relationship between the managing director of the sister concern and the partners of the assessee-firm. The Income-tax Appellate Tribunal upheld this decision based on precedent, leading to the dismissal of Revenue's appeals. This case highlights important principles regarding the treatment of related party transactions in tax law and sets a precedent for future cases involving business expenditure deductions.... |
| 1988 SLD 1601, (1988) 170 ITR 614 | D-2741 of 1988 , decided on 22.12.1988 | In the landmark case Rajabally Hirji Meghani v. S.H. Sahane, the Bombay High Court addressed the critical issue of the maintainability of a writ petition challenging the reopening of an income tax assessment under section 148 of the Income-tax Act, 1961. The case revolved around the original assessment for the year 1971-72, which was initially completed in March 1974. The Income-tax Officer (ITO) issued a notice for reopening the assessment in September 1974, citing information received regarding the genuineness of loans shown by the petitioner. The petitioner sought grounds for reopening the assessment, leading to a prolonged delay in response from the ITO. The court ultimately ruled that the grounds for reopening were valid, emphasizing the necessity for inquiry into the tax liability based on credible information. This case underscores the significance of due process in tax assessments and the judiciary's role in safeguarding taxpayer rights while ensuring compliance with tax laws. ... |
| 1976 SLD 480 = (1976) 104 ITR 83 | MATTER Nos. 100, 101 AND 102 OF 1970 , decided on 29.08.1974 | This case revolves around the valuation of property under the Wealth-tax Act, focusing on the assessment years 1962-63 to 1964-65. The primary issue was the correct valuation of an undivided half share of a property that had been leased for 15 years. The court found that the previous valuation methods applied by the Tribunal should remain intact due to the absence of evidence suggesting a change in the property’s value or its marketability. The ruling underscores the importance of consistent valuation practices and the need for concrete data to justify any adjustments in property assessments, making it a significant case for tax law and property valuation.... |
| 2007 SLD 923, 2007 CLC 831, 2007 PLJ 639 | R.F.A. No.377 of 2004 , decided on 12.12.2006 | This case revolves around a suit for specific performance of an agreement to sell property, where the defendant made two time-bound offers to the plaintiff to deposit the balance amount. The plaintiff failed to accept these offers and did not comply with the court's orders, leading to the dismissal of the suit. The Lahore High Court clarified the extent of the court's power in extending deadlines set by the parties and emphasized that such extensions require consent from the party making the offer. The ruling underscores the importance of adhering to procedural requirements in civil litigation, particularly in cases involving specific performance and contractual obligations.... |
| 1985 SLD 1160, (1985) 154 ITR 680 | D.B. IT REFERENCE No. 46 OF 1979 , decided on 19.04.1985 | In the case of Commissioner of Income Tax v. Anand Gum Industries, the Rajasthan High Court evaluated the nature of expenses incurred by the respondent for the installation of additional electricity infrastructure necessary for their manufacturing operations. The court determined that the payments made to the Rajasthan State Electricity Board for the installation of poles and power lines were of a revenue nature, thus eligible for deduction under the Income-tax Act, 1961. This judgment reinforces the principle that expenditures aimed at improving the efficiency of existing operations are typically regarded as revenue rather than capital expenses, aligning with the precedent set in Empire Jute Co. Ltd. v. CIT. The case highlights the importance of distinguishing between capital and revenue expenditures in tax assessments, particularly in manufacturing sectors where operational efficiency is paramount. The ruling is significant for businesses seeking clarity on tax deductions related to ... |
| 1961 SLD 239 = (1961) 42 ITR 219 | CIVIL APPEAL No. 270 OF 1960 , decided on 10.03.1961 | In the landmark case of Commissioner of Excess Profits Tax v. S.R.V.G. Press Co., the Supreme Court of India addressed critical issues surrounding the deductibility of sales tax payments under the Excess Profits Tax Act, 1940. The case stemmed from a dispute over whether the sales tax paid by the assessees, who operated a manufacturing business, was reasonable and necessary for their operations. The court highlighted that the payments made by the assessees were not merely a legal obligation but were essential for the effective functioning of their business. The Supreme Court's decision reinforced the principle that deductions under tax law should be evaluated based on commercial realities rather than strict legal interpretations. This ruling is significant for businesses navigating tax liabilities, as it clarifies the standards for determining what constitutes reasonable and necessary expenses for tax deduction purposes. The case serves as an important precedent for future tax assessme... |
| 1989 SLD 2094, (1989) 175 ITR 105 | This case revolves around the Income-tax Act, 1961, specifically focusing on the assessment years 1979-80 and 1980-81. The Delhi High Court evaluated whether the Tribunal should maintain consistency in its rulings by referring identical questions of law as previously directed for earlier assessment years. The case involved a private discretionary trust established for the benefit of employees of Escorts Ltd. The Court highlighted the importance of adhering to established legal precedents and ensuring that similar cases are treated consistently to uphold the integrity of tax law. The Court directed the Tribunal to prepare a consolidated statement of case, addressing the tax liabilities of the trust and the applicable tax rate. This decision underscores the significance of consistency in taxation and legal proceedings, particularly in cases involving trusts and assessments under the Income-tax Act.... | |
| 2024 SLD 2946, 2024 SCMR 916 | Civil Appeal No.1012 of 2018 , decided on 18.03.2024 | This case revolves around the validity of a release deed executed by two sisters in favor of their brother regarding inherited property. The Supreme Court of Pakistan addressed issues of fraud, misrepresentation, and the legal requirements for valid agreements under the Contract Act, 1872. The court examined the circumstances under which the sisters signed the deed, highlighting the absence of consideration and the lack of independent legal advice. The judgment reinforces the legal protections afforded to heirs in property disputes and the necessity for clear, informed consent in relinquishing property rights. The decision underscores the court's commitment to upholding the principles of justice and equity in familial property matters, particularly in cases where vulnerable parties may be at risk of exploitation. The ruling restores the rights of the sisters to their inherited share, emphasizing the importance of legal safeguards in inheritance law, thereby contributing to ongoing disc... |
| 1977 SLD 1971, 1977 PLC 485 | Constitutional Petition No. 1318 of 1974 , decided on 14.01.1977 | In the case of Abdul Aziz Khan vs. Pakistan Cables Ltd., the Sindh High Court addressed the dismissal of an employee under the Industrial Disputes Ordinance. The court examined the procedural fairness of the domestic inquiry that led to Khan's dismissal for alleged theft of company property. Although the court recognized violations in the inquiry process, it ruled against reinstatement due to the petitioner's lack of adequate defense during the proceedings. The case highlights key issues of natural justice, employer-employee relations, and the enforcement of labor laws. Keywords include: Industrial Disputes, Employment Rights, Dismissal Procedures, Compensation, Legal Representation, and Administrative Justice.... |
| 2007 SLD 2535, 2007 PLD 133 | Civil Appeals Nos. 2296 to 2412, 2707-2717 of 2001 , decided on 22.02.2006 | This case revolves around the Supreme Court's interpretation of the Central Excise Act, particularly concerning the imposition of excise duty on services offered by financial institutions. The court examined the constitutional validity of legislative measures that impose taxes on services, clarifying the definitions of key terms such as 'services', 'loans', and 'advances'. The ruling emphasized that such definitions must reflect their common usage in the financial industry. The case has significant implications for the banking sector, especially in the context of Islamic finance, where traditional concepts of loans and interest do not apply. The decision reinforced the need for clarity and precision in tax legislation, ensuring that duties are levied in a manner that aligns with the nature of the financial services provided. Overall, this ruling highlights the balance between legislative authority and constitutional rights, particularly in the realm of fiscal policy.... |
| 1987 SLD 469, 1987 SCMR 1297 | Civil Appeals Nos. 70 to 73, 134 and 135 of 1973 , decided on 04.06.1986 | This case involves the interpretation of Section 15-BB of the Income-tax Act (XI of 1922) concerning tax exemptions for companies and their shareholders. The Supreme Court addressed whether dividend income from a tax-exempt company is also exempt from tax for its shareholders. The court examined a previous ruling and concluded that such income remains exempt, thereby protecting shareholders from tax liability on dividends. This landmark decision provides clarity on tax holiday provisions and their implications for shareholders, establishing an important legal precedent in tax law and corporate finance. Key takeaways from the case include the significance of tax exemptions, the interpretation of income tax laws, and the implications for shareholders in tax-exempt companies. Legal practitioners, tax advisors, and corporate entities should closely analyze this ruling for its impacts on future taxation matters.... |
| 2001 SLD 2801, (2001) 250 ITR 506 | In this case, the Bombay High Court addressed key issues regarding the deductibility of business expenditures under the Income-tax Act, 1961. The court examined whether the Tribunal's allowance of the assessee's claim for dearness allowance was justified, particularly in light of previous deductions granted by the Assessing Officer. The court reinforced the principle of consistency in tax assessments, emphasizing that if a deduction had been previously accepted, there should be valid grounds for any change in approach. The court also considered the nature of expenditures related to presentation articles and clarified that not all expenses that do not bear the company's logo are necessarily categorized as advertisement costs. The ruling clarified the interpretation of business expenditure under Section 37(1) and reinforced the necessity for robust documentation when claiming deductions. This case serves as a pivotal reference for similar tax disputes, highlighting the importance of esta... | |
| 2022 SLD 729 = 2022 PLC 525 | Writ Petition No.52550 of 2020 , decided on 30.06.2021 | In the case of Writ Petition No.52550 of 2020, the Lahore High Court addressed the issue of regularization of temporary employees within the context of the Constitution of Pakistan, 1973. The petitioners, Syed Ali Hamza and others, challenged a quasi-judicial order denying their request for regularization after having served on a temporary basis. The court examined the eligibility criteria set forth in the Lahore Arts Council Regulations, concluding that the petitioners failed to meet the necessary qualifications, including satisfactory service duration and age limits. The judgment highlighted that the principle of equality under Article 25 does not apply to individuals who do not meet specific criteria and that the authorities have the discretion to determine employment policies. This case serves as a crucial reference for employment law, particularly in relation to the rights of temporary employees and the maintainability of constitutional petitions in contractual employment scenario... |
| 2010 SLD 2538, 2010 CLC 887 | , decided on 18.03.2006 | In this case, the petitioners sought to restore a judgment favoring their claim for a 2/3 share of a house based on Kabinnama/Nikahnamas. The trial court's partial decree was appealed by one plaintiff, resulting in the appellate court confirming the ownership of both plaintiffs. The defendants could not substantiate their claims against the plaintiffs' documented evidence, leading to a dismissal of their petition. This case underscores the necessity of providing credible evidence in property disputes and the legal implications of failing to produce such evidence in court. The ruling confirms that private documents not part of the original case cannot be considered at the revisional stage, reinforcing the need for proper documentation in legal proceedings.... |
| 2014 SLD 1438, 2014 SCMR 1178 | Criminal Appeal No.32 of 2010 , decided on 07.04.2014 | The case revolves around the conviction of Azmat Ullah for the murder of his brother during a sudden quarrel. The Supreme Court of Pakistan, after thorough consideration of evidence and circumstances, determined that the initial conviction under section 302(b) of the Penal Code was inappropriate due to the lack of premeditation and the nature of the incident. The court emphasized the importance of understanding the context of sudden fights in terms of legal liability for murder. This case highlights the nuances of criminal law, particularly in cases of Qatl-e-amd, where emotional factors play a critical role. The decision sets a precedent for similar cases, stressing the need for careful evaluation of intent and circumstances surrounding violent acts. Keywords: criminal law, sudden quarrel, murder conviction, Pakistan Supreme Court, legal precedent, Qatl-e-amd.... |
| 2017 SLD 1034, 2017 PTD 1171, (2017) 116 TAX 450 | I.T.R.A. No. 162 of 2007 , decided on 31.08.2016 | In the case of I.T.R.A. No. 162 of 2007, the Sindh High Court addressed the taxation implications of reimbursement expenses incurred by Messrs King Pin Investment Ltd. for services rendered by independent engineers and consultants. The court examined whether these payments, which were received from a non-resident company, should be considered taxable income under the Income Tax Ordinance, 1979 and the Income Tax Ordinance, 2001. The court highlighted that the Taxation Officer incorrectly classified these reimbursements as income. The Tribunal's decision, which found that the payments did not constitute income and should not be taxed, was upheld. This case underscores the importance of accurately categorizing payments in tax law and the need for thorough consideration of evidence presented by taxpayers. Key terms such as 'Income Tax Ordinance', 'taxable income', 'reimbursement expenses', and 'non-resident company' reflect trending topics in tax law discussions, making this case signific... |
| 1972 SLD 556, (1972) 86 ITR 527 | TAX CASE No. 140 OF 1960 , decided on 20.08.1962 | This case revolves around the interpretation of advance tax provisions under the Income-tax Act, specifically sections 18A(6) and 18A(8). The petitioner, T. Panchavarnathammal, was the sole proprietrix of a business in lucifer matches. The case highlights the importance of understanding the conditions under which interest on advance tax is applicable. The court examined the timeline of assessments and the responsibilities of the Income-tax Officer, ultimately ruling that the discretion to waive interest does not extend to cases where no advance tax was paid. This ruling is significant for taxpayers and legal practitioners as it clarifies the legal framework governing advance tax interest liabilities. Keywords such as 'Income-tax Act', 'advance tax', 'interest liability', and 'Madras High Court ruling' are pertinent for those researching tax law and its implications.... |
| 1991 SLD 1755, 1991 CLC 752 | Civil Revision Application No. 85 of 1987 , decided on 17.12.1990 | This case revolves around a civil revision application filed by the University of Karachi challenging a judgment by the District Judge regarding the promotion of certain employees. The court addressed the jurisdictional issues under the University of Karachi Act, emphasizing that civil courts do not have jurisdiction over actions taken under the provisions of the Act unless specific allegations of mala fide or illegality are established. The decision reinforced the legal principle that actions taken in good faith under statutory authority are protected from judicial scrutiny. The case also examined procedural aspects under the Civil Procedure Code, particularly concerning the need for specific allegations in pleadings. The court's ruling is significant for understanding the boundaries of civil court jurisdiction in administrative matters involving educational institutions. Keywords: university law, civil procedure, jurisdiction, mala fide actions, promotion legality.... |
| 1997 SLD 180, 1997 PTD 1512, (1996) 221 ITR 117, (1996) 75 TAX 234 | Original Petition No. 11346 of 1995-S , decided on 16.02.1996 | This case revolves around the classification of rental income from a commercial asset under the Income Tax Act, 1961. The primary issue was whether the income received from leasing part of a weaving shed by a hosiery manufacturing company should be categorized as business income or income from house property. The Kerala High Court affirmed the Tribunal's ruling that the rental income was indeed business income, as the asset was part of the company's operational infrastructure. This ruling is significant as it emphasizes the nature of income derived from commercial assets and reinforces the legal understanding that such income retains its classification as business income when the asset is capable of being exploited for commercial purposes. The decision aligns with precedents set by the Supreme Court, highlighting the need for careful consideration of how assets are utilized in determining tax classification. This case serves as a critical reference for similar disputes regarding income... |
| 1985 SLD 1014, 1985 SCMR 1931 | Civil Petition for Special Leave to Appeals Nos. 5 , decided on 22.06.1985 | This case revolves around the retrenchment of employees from the Utility Stores Corporation after a reorganization that reduced supervisory posts. The main legal questions addressed were related to the adherence to the principles of retrenchment, specifically the 'last come, first go' rule. The Labour Court initially ruled in favor of the retrenched employees, leading to a series of appeals culminating in the Supreme Court. The Court acknowledged the importance of the legal principles involved and the conflicting judgments in similar cases, thereby granting leave to appeal. This case highlights the procedural nuances of employment law in Pakistan, particularly in the context of industrial relations and retrenchment, emphasizing the need for clarity in legal interpretations and the application of relevant laws in labor disputes.... |
| 2003 SLD 3311, 2003 PLD 489 | Criminal Appeal No. 802 of 1995 , decided on 17.04.2003 | In the case of Razia Yaqub vs. Malik Mohammad Ashiq, the Lahore High Court addressed significant issues regarding the jurisdiction of contempt proceedings. The case arose from a contempt petition filed by the respondent, alleging that the appellant had violated a status quo order concerning property transfer. The court ruled that the learned Judge-in-Chamber had exceeded his authority by invalidating a registered sale deed through contempt proceedings. This ruling highlighted the importance of protecting civil rights and ensuring that individuals are not condemned unheard. The court ultimately allowed the appeal, reinforcing the principle that matters of contempt should not infringe upon the rights of third parties without proper legal proceedings. The decision underscores the balance between enforcing court orders and safeguarding individual rights, making it a landmark case in the interpretation of the Contempt of Court Act, 1976.... |
| 1987 SLD 3211, (1987) 166 ITR 292 | In the landmark case of Commissioner of Income Tax v. Nagri Mills Ltd., adjudicated by the Gujarat High Court in 1987 (1987 SLD 3211 = (1987) 166 ITR 292), the court addressed significant issues pertaining to the application of advance tax regulations under the Income-tax Act, 1961. The core of the dispute revolved around the levy of interest under Section 216, which deals with interest payable by an assessee in cases of underestimation of advance tax payments. The Income Tax Officer (ITO) had directed the charging of interest against Nagri Mills Ltd. for allegedly underestimating their advance tax payable. However, the ITO failed to record a specific finding that conclusively proved the underestimation, a procedural requirement under Section 216. The petitioner, Commissioner of Income Tax, contended that the interest should be levied as per the provisions of the Act. Conversely, Nagri Mills Ltd. challenged this levy, arguing that the ITO's failure to document a specific finding rende... | |
| 2023 SLD 569, 2023 SCMR 584 | , decided on 02.11.2022 | In the landmark case of Syed Hammad Nabi and others versus Inspector General of Police Punjab, Lahore and others, the Supreme Court of Pakistan delivered a pivotal judgment on November 2, 2022, addressing the critical issue of seniority determination among police officers in the Punjab Police. The case encompassed Civil Appeals Nos. 1172 to 1178 of 2020 and Civil Petitions Nos. 3789 to 3796, alongside several others, challenging the Punjab Service Tribunal's judgment dated November 30, 2018. Central to the dispute was the interpretation of Rule 12.2(3) of the Police Rules, 1934, which delineates the criteria for establishing the seniority of police officers. The appellants, led by Syed Hammad Nabi, contended that their seniority should be based on the date of confirmation following the completion of a three-year probationary period and successful attainment of requisite training courses. Conversely, the respondents argued for seniority based on the initial appointment dates, aligning ... |
| 1998 SLD 70, 1998 PTD 581, (1997) 227 ITR 432 | C.A. No.6635 of 1983; C.A. No.6636 to 40 of 1983; , decided on 30.07.1997 | In the landmark case of CIT v. Thiru Arooran Sugars Ltd. (1983) 144 ITR 4 affirmed, the Supreme Court of India deliberated on the classification and taxation of income derived from agricultural and non-agricultural activities under the Income Tax Act, 1961. The core issue revolved around the determination of the market value of sugarcane produced and utilized by Thiru Arooran Sugars Ltd., a prominent sugar manufacturing company. The company cultivated its own sugarcane and additionally purchased from registered and unregistered growers to meet its crushing capacity. Under Section 10(1) of the Income Tax Act, agricultural income is exempt from taxation, but profits from business activities are taxable. The dispute hinged on whether the sugarcane was ordinarily sold in the market, thereby qualifying for market value assessment under rule 7(2)(a) of the Income Tax Rules, 1962, or if it fell under a non-ordinary sale necessitating rule 7(2)(b). The Tribunal initially sided with the assesse... |
| 2008 SLD 4013, (2008) 302 ITR 75 | W. P. (C.) No. 1829 OF 2007 , decided on 03.04.2008 | In the landmark case of Smt. Nandita Acharjee versus the Union of India, adjudicated by the Gauhati High Court on April 3, 2008, the court addressed pivotal issues surrounding search and seizure under the Income-tax Act, 1961. The petitioner, Smt. Nandita Acharjee, was engaged in a money-lending business through Hindustan Mortgage Institution and faced scrutiny from the Income-tax Office, Nagaon, for undisclosed income spanning assessment years 2000-01 to 2003-04. The non-compliance led to search operations targeting her residence, business premises, and associated bank lockers, resulting in the seizure of Kisan Vikas Patra (KVPs) and National Savings Certificates (NSCs). Central to the case was Section 132(4A)(i) of the Income-tax Act, which allows for the presumption that assets found during a search belong to the individual under investigation. The petitioner contended that the seized KVPs and NSCs were pledged securities for loans extended to clients and, therefore, should be rele... |