Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1986 SLD 2508 = (1986) 160 ITR 864 | IT REFERENCE No. 571 OF 1979 , decided on 06.01.1986 | This case revolves around the interpretation of Section 24(1)(vi) of the Income-tax Act, 1961, focusing on whether interest on unsecured debentures, issued on reduction of share capital and utilized for acquiring house property, is deductible. The assessee claimed that the debentures constituted borrowed capital. The Tribunal's lack of findings on this issue led the High Court to remand the matter for further investigation. The ruling emphasizes the necessity of establishing the nature of the capital used for property acquisition to determine deductibility of interest. This case is significant for tax law practitioners, particularly in capital deduction matters, and underscores the critical interplay between borrowing and property investment.... |
| 2002 SLD 862, 2002 PCRLJ 106 | Criminal Appeal No.1150 and Murder Reference No.49 , decided on 03.09.2001 | This case revolves around the conviction of two appellants, Muhammad Iqbal and Muhammad Mushtaq, for allegedly committing Zina-bil-Jabr under the Offence of Zina (Enforcement of Hudood) Ordinance, 1979. The Lahore High Court reviewed the trial court's decision which had sentenced the appellants to death based on the testimony of the complainant, Mst. Rukhsana Bibi. However, during cross-examination, the complainant retracted her allegations, stating that she had been coerced into providing false testimony. The investigating officer also admitted that the occurrence was doubtful. Furthermore, the medical examination revealed no evidence of violence or injury consistent with the allegations. Ultimately, the High Court found that the prosecution failed to establish a case beyond reasonable doubt, leading to the acquittal of the appellants. This case highlights the importance of credible evidence and the need for thorough investigation in sexual assault cases, emphasizing that a mere alleg... |
| 1977 SLD 1757, 1977 PLC 677 | KAR-59 of 1976 , decided on 29.11.1976 | In the case of Farman vs. Messrs Hotel Excelsior, Karachi, the Labour Appellate Tribunal of Sindh examined the dismissal of a liftman for misconduct. The employee was found guilty of deliberately shutting down the lift on a public holiday, which disrupted hotel operations and caused potential financial loss. The tribunal upheld the Labour Court's decision, emphasizing the importance of discipline in the workplace and the necessity of maintaining operational integrity during peak business times. This case highlights the legal ramifications of employee misconduct, particularly in the hospitality sector, where service disruptions can lead to significant economic impacts. Keywords: employee misconduct, workplace discipline, hospitality law, legal decisions, labour tribunal.... |
| 1999 SLD 377 = 1999 SCMR 1585 | Civil Petition No.864 of 1998 , decided on 08.10.1998 | In the case of Commander (Retd.) Saeed Ahmed Memon v. Abdul Shakoor, the Supreme Court of Pakistan deliberated on the legality of Memon's appointment as Secretary of the Printing Corporation of Pakistan. The Lahore High Court had previously ruled that Memon was ineligible for the position, leading to significant legal questions regarding the applicability of the Printing Corporation of Pakistan Employees Service Rules, the Pakistan Essential Services (Maintenance) Act, and the Service Tribunals Act. The Supreme Court's decision to grant leave to appeal underscored the case's public significance, as it examined the intersections of employment law and constitutional jurisdiction. This case highlights critical issues in civil service appointments and the legal framework that governs them, making it relevant to ongoing discussions about public service regulations and judicial oversight.... |
| 1983 SLD 461, 1983 SCMR 773 | Civil Petition No. K 286 of 1982 , decided on 08.11.1982 | This case revolves around the interpretation of the Sind Rented Premises Ordinance, particularly concerning the consequences of a tenant's failure to deposit rent. The Supreme Court of Pakistan reviewed the circumstances under which the petitioner, Major (Retd.) A.S.K. Samad, was penalized for not depositing rent. The court emphasized the importance of adhering to procedural requirements while also considering the technical nature of the petitioner's failure. The decision underscores the balance between enforcing tenant obligations and ensuring fair treatment in rental disputes. The ruling reinforces the principle that a technical lapse should not automatically lead to punitive measures, especially when prior compliance is demonstrated. This case highlights significant aspects of landlord-tenant law and the judicial approach to equitable relief in rental disputes.... |
| 2005 SLD 336, 2005 CLD 367 | File No.2 (287)/IV/(Enq)/(Chief R&I)/MCA/2003 , decided on 03.11.2003 | In this case, the Monopoly Control Authority dealt with Messrs Maple Leaf Cement Factory Limited for failing to comply with directives to provide necessary pricing and production information. The Ordinance mandates strict adherence to reporting requirements to prevent monopolistic practices. The Authority's decision to impose a penalty underscores the importance of compliance in trade practices. The case highlights the regulatory framework established by the Monopolies and Restrictive Trade Practices Ordinance, which is crucial to maintaining fair competition in the market. Legal representatives must ensure that their clients adhere to these regulations to avoid penalties. The decision reflects the Authority's commitment to enforcing compliance within the industry, promoting transparency and accountability among businesses. Keywords: Monopoly Control, Trade Practices, Compliance, Regulatory Framework, Market Transparency.... |
| 2004 SLD 2872, 2004 PLD 663 | Criminal Appeal No. 323 of 1995 , decided on 05.04.2004 | This case revolves around the appeal against the acquittal of several individuals charged with the murder of Akhtar Mahmood. The Supreme Court of Pakistan deliberated on the reliability of eyewitness testimony in criminal cases and the implications of the Penal Code. The case highlighted the necessity for courts to evaluate the quality of evidence rather than its quantity. The Court reinstated the conviction of one respondent based on credible eyewitness accounts while addressing the challenges of proving intent and motive in murder cases. Key legal principles regarding the appreciation of evidence, especially the role of medical evidence and witness credibility, were discussed. This case serves as a precedent in understanding the judicial approach to murder convictions in Pakistan, emphasizing the role of eyewitnesses and the importance of thorough judicial scrutiny.... |
| 2003 SLD 2301, (2003) 263 ITR 589 | In the case of Mahendra Kumar Sewti Devi v. Commissioner of Income Tax, the Allahabad High Court addressed the validity of a partial partition of a Hindu undivided family under Section 171 of the Income-tax Act, 1961. The Tribunal found that the mother, Smt. Sewti Devi, was not allocated any share nor compensated for her loss, leading to the conclusion that the partition was invalid. This case highlights the legal intricacies surrounding property divisions in Hindu undivided families, emphasizing the necessity for proper allocation and compensation to uphold the validity of partitions. The ruling reinforces the importance of adhering to legal guidelines in property matters to avoid disputes and ensure fair treatment of all parties involved. The decision is significant for legal practitioners and individuals dealing with family property issues, shedding light on the requirements for valid partition agreements and the necessity of clear documentation in such matters.... | |
| 1983 SLD 1365, 1983 PLC 203 | 157 of 1982 , decided on 21.09.1982 | In the case of Syed Zaheerul Hasnain Zaidi vs. Secretary to Government of Punjab, the issue revolves around the appellant's appeal against his absorption in the Local Council Service after resigning from his previous position. The case highlights the concepts of lien and permanent absorption within civil services, emphasizing the implications of the appellant's previous choices. The tribunal ruled that the appellant's prior agreement not to claim benefits from his past service, along with the acceptance of his resignation, precludes him from seeking reinstatement or claiming a lien. The decision underscores the importance of adherence to procedural timelines in appeals, as the appellant's case was found to be time-barred. This ruling serves as a precedent for similar cases involving civil servants and their rights concerning absorption and resignation.... |
| 1950 SLD | D-2741 of 2016 , decided on 01.01.2022 | This case presents critical insights into the workings of the legal system, particularly in the context of the Sindh High Court. The court's decision is pivotal, emphasizing the need for justice and the rule of law. The analysis of legal frameworks and principles in this case showcases the intricate balance between rights and responsibilities in legal proceedings. The ruling serves as a guide for legal practitioners, highlighting the importance of thorough preparation and understanding of legal precedents. As the legal landscape evolves, this case remains relevant for its implications on future interpretations of law and justice. Legal experts should pay close attention to the details of this ruling, as it may influence ongoing and future cases significantly.... |
| 2020 SLD 740, 2020 PLD 269 | Civil Petitions Nos. 154 and 155 of 2019 , decided on 07.02.2020 | This case revolves around the rights of women regarding property ownership under Islamic law and the Family Courts Act. Mst. Mehreen Mansoor claimed a house as part of her dower from her in-laws after 16 years of marriage. The Supreme Court ruled that her mother-in-law, Mst. Khurshida, who owned the property, was not a signatory to the Nikahnama and had not transferred any rights to it. The court underscored that under the Transfer of Property Act, a husband cannot transfer or encumber his wife's property without her consent. This judgment reinforces women's rights to property and dower claims, emphasizing that each marriage's terms must be respected independently. The ruling is significant in the context of family law and women's rights in Pakistan, highlighting the need for clear legal frameworks to protect women's property rights. The case also reiterates the importance of including all necessary parties in legal proceedings to ensure fair representation and resolution of disputes.... |
| 2003 SLD 3292, 2003 PLD 164 | Criminal Appeal No. 43 of 2002 , decided on 30.04.2003 | In this case, the Peshawar High Court dealt with a criminal appeal concerning the conviction of the appellants under the Anti-Terrorism Act. The appellants were accused of robbery involving armed trespass into the complainant's home, where they allegedly threatened and restrained the complainant and her children while stealing various valuables. The court examined the definitions of robbery and terrorism under the Pakistan Penal Code and the Anti-Terrorism Act. It was determined that the acts did not meet the criteria for terrorism as defined in the law, leading to the conclusion that the Anti-Terrorism Court lacked jurisdiction in this matter. The case emphasizes the importance of correctly categorizing criminal acts and highlights the legal distinctions between robbery and acts of terrorism, ultimately resulting in the remand of the case for a new trial in the ordinary jurisdiction.... |
| 2004 SLD 1282 = 2004 SCMR 1766 | Criminal Petition No.112/L of 2004 , decided on 30.03.2004 | The case of Sastay Khan Masood vs. The State involves allegations of corruption under the Prevention of Corruption Act and the Penal Code. The petitioner, a Sub-Divisional Clerk at WAPDA, was accused of demanding bribes for the installation of an electric meter. The Supreme Court upheld the trial court's verdict, emphasizing that defects in investigation do not invalidate the jurisdiction of the trial court unless they cause a miscarriage of justice. The decision highlights the importance of adhering to proper legal procedures while ensuring that justice is served. Key terms include 'corruption', 'judiciary', 'legal rights', and 'due process', which are critical for understanding the implications of the ruling in the context of criminal law in Pakistan.... |
| 1978 SLD 952, 1978 PLC 70 | Appeal No. 155 of 1974 , decided on 01.04.1977 | The case revolves around the legal intricacies of retirements under the Sind Civil Servants Act, particularly Section 13, which allows retirement after 25 years of service. The Tribunal addressed appeals from three civil servants challenging their retirements, arguing procedural violations and unjust treatment. The key takeaway is the affirmation that such retirements, deemed in public interest, are valid and do not require extensive procedural safeguards. The ruling emphasizes the authority of the government to act in public interest while delineating the limits of judicial scrutiny in administrative decisions. This case is significant for understanding civil service regulations, retirement protocols, and the balance between employee rights and governmental discretion.... |
| 1979 SLD 891 = (1979) 117 ITR 770 | CASE REFERRED NO, 74 OF 1975 , decided on 15.04.1977 | In the case of Panyam Cements & Minerals Industries Ltd. v. Addl. Commissioner of Income Tax, the High Court addressed significant taxation issues under the Income-tax Act, 1961. The case revolved around the treatment of a government-sanctioned subsidy of 20% on power tariffs, received by the assessee during the assessment years 1966-67 and 1967-68. It was contended that this subsidy was a casual receipt and not taxable. However, the court ruled that since the subsidy was tied to the business operations, it constituted taxable income. Another critical aspect involved the deductibility of expenses incurred for constructing an overbridge, deemed essential for safety at an unmanned railway crossing. The court recognized this expenditure as necessary for the efficient operation of the business, allowing it as a business expense. Lastly, the court addressed the issue of depreciation on roads constructed within the factory premises, ruling that such roads are eligible for depreciation as the... |
| 1993 SLD 637, 1993 SCMR 784 | Civil Petition for Leave to Appeal No.90-L of 1993 , decided on 30.01.1993 | This case revolves around the non-compliance with the West Pakistan Urban Rent Restriction Ordinance, 1959, specifically Section 13(6), which mandates tenants to deposit arrears of rent. The Supreme Court of Pakistan reviewed the petitioner's appeal against the Lahore High Court's decision to strike off the defense due to failure to comply with the Rent Controller's order. The Court concluded that the petitioner could not show evidence of compliance, leading to the dismissal of the petition. This case highlights the importance of adhering to rental laws and the consequences of non-compliance in tenant-landlord disputes. With trending keywords such as 'rent control', 'tenant rights', and 'legal compliance', this case serves as a significant reference for similar legal matters.... |
| 2011 SLD 1487 = 2011 PTD 2290 | I.T.A. No.257/LB of 2011 , decided on 09.05.2011 | In the case of I.T.A. No.257/LB of 2011, the Appellate Tribunal Inland Revenue made a critical ruling regarding the taxation of textile exports by Messrs Zephyr Textiles Ltd., Lahore. The Tribunal examined the application of the Income Tax Ordinance, specifically sections 154 and 221, alongside the Seventh Schedule. The core issue centered on whether the exported goods, categorized as terry towels and bath robes, should be taxed at a rate of 1% or the disputed 1.5%. The taxpayer contended that these goods fell under the definition of 'textile made ups,' which warranted the lower tax rate. The Tribunal found merit in this argument, highlighting that the goods were finished products ready for use and thus qualified for the 1% tax rate. The decision emphasized the importance of proper categorization of goods in tax law and underscored the necessity for tax authorities to adhere to established legal frameworks when determining tax liabilities. The ruling not only accepted the taxpayer's ap... |
| 2001 SLD 1445, 2001 SCMR 1128 | Civil Appeals Nos. 1105 to 1218, 1491 to 1526 and , decided on 26.03.2001 | In the landmark case of Civil Appeals Nos. 1105 to 1218, the Supreme Court of Pakistan addressed the issue of denotification of political appointments within the Health Department of Punjab. The decision, rendered on March 26, 2001, highlighted critical principles of natural justice, particularly the necessity for show-cause notices prior to termination. The Court scrutinized the application of a circular from the Cabinet Division and its implications on civil servants' rights. The ruling mandated individualized proceedings for each affected employee, reinforcing the importance of fair treatment and due process in administrative actions. This case serves as a significant precedent in the realm of public service employment and administrative law, emphasizing the balance between policy decisions and individual rights. The implications of this case resonate in ongoing discussions about the rights of civil servants and the standards of administrative justice in Pakistan.... |
| 2020 SLD 1524 | I.T.A. No. 230/LB/2014 , decided on 14.07.2020 | This case revolves around M/S GLOBAL PACIFIC (PVT) LIMITED's appeal against the order of the CIR(A) concerning the tax year 2012. The appellant filed a statement under section 115(4) of the Income Tax Ordinance, 2001, claiming a refund of excess income tax paid. The assessing officer issued a notice under section 120(3) requiring additional documentation, which was not provided, leading to the return being declared invalid under section 120(4). The Tribunal found that the appellant was not required to file a return under section 114 and thus the proceedings under section 120(3) were void. The decision emphasizes the importance of understanding the distinctions between different types of tax filings and the necessity of ensuring that taxpayers' rights to appeal are upheld. The ruling highlights the liberal interpretation of provisions related to taxpayer rights, ensuring that the complexities of tax law do not hinder proper judicial recourse.... |
| 2014 SLD 1139, 2014 MLD 356 | Civil Revision Application No.120 of 2012 , decided on 10.06.2013 | In the case of Civil Revision Application No.120 of 2012, the Sindh High Court addressed a significant issue regarding the illegal demolition of a residential property owned by Mst. Shakeela Begum. The court reviewed the appellate court's decision, which had previously ruled in favor of the plaintiff by awarding her compensation for the damages suffered due to the unlawful demolition conducted by the Karachi Development Authority. The judgment highlighted the importance of adhering to legal protocols when executing demolition orders and confirmed that the failure to do so warranted compensation for the affected party. The ruling reinforced the discretionary nature of damage awards, emphasizing that each case must be evaluated on its own merits. The court ultimately found no grounds to interfere with the appellate court's decision, thus upholding the compensation awarded to Mst. Shakeela Begum. This case serves as a pivotal reference for future cases involving property rights and the re... |
| 2022 SLD 1098, 2022 SCMR 1515 | Jail Petition No. 403 of 2018 , decided on 06.06.2022 | In the case of Jail Petition No. 403 of 2018, the Supreme Court of Pakistan addressed a significant appeal concerning the conviction of KASHIF ALI ALIAS KALU under section 302(b) of the Pakistan Penal Code for the murder of Mst. Sakeena Bibi. The primary issues revolved around the credibility of the prosecution's evidence, including the delayed filing of the FIR, the absence of eyewitnesses, and the unreliability of the dying declaration attributed to the deceased. The court scrutinized the evidence and highlighted several inconsistencies, such as the failure to produce the Investigating Officer who recorded the dying declaration and the unexplained delay in registering the FIR, which raised substantial doubts regarding the integrity of the prosecution's case. Ultimately, the court ruled that the prosecution had not met the burden of proof required for a conviction in a capital case, leading to the acquittal of the accused. This case underscores the critical importance of reliable evid... |
| 1981 SLD 1309 = 1981 PLD 331 | The case revolves around the legal interpretation of religious institutions and practices of the Bohra Muslim sect in relation to the Injunctions of Islam. The Supreme Court of Pakistan examined whether the Federal Shariat Court could declare these practices as contrary to Islamic injunctions under Article 203-B of the Constitution. The Court held that the terms 'law' in this context do not extend to practices of faith that lack enforceability in a court setting. This case highlights the delicate balance between personal belief systems and legal frameworks, especially in a diverse religious landscape. Ultimately, the Court reaffirmed the autonomy of Islamic sects in practicing their beliefs as per their interpretations, without judicial interference. This decision is significant for legal practitioners and scholars interested in the intersection of law and religion, particularly in Pakistan's unique constitutional context.... | |
| 1983 SLD 694, (1983) 140 ITR 606 | TAX CASE Nos. 446 TO 449 OF 1978 AND 73 TO 101 OF , decided on 08.12.1981 | In the landmark case adjudicated by the Madras High Court on December 8, 1981, under TAX CASE Nos. 446 TO 449 OF 1978 AND 73 TO 101 OF 1979, the court addressed a pivotal issue concerning the interpretation of Section 7 of the Wealth-tax Act, 1957, in conjunction with rules ID, 2A, and 2E of the Wealth-tax Rules, 1957. The central question revolved around whether liabilities towards gratuity payable to approved gratuity funds should be considered deductible debts when assessing the net worth of companies and firms for wealth tax purposes. The respondents, including entities like Shri Ramalinga Mills (P.) Ltd., Aruppukkottai Shri Jajavilas (P.) Ltd., and Shri Jayajothi & Co., were scrutinized for their obligations under established gratuity funds. These funds, approved by the Commissioner, mandated employers to make initial and annual contributions based on actuarial valuations, thereby creating substantial liabilities. The Taxation Tribunal initially viewed these as contingent liabilit... |
| 1980 SLD 1701, 1980 PCRLJ 1034 | Criminal Revision Application No. 115 of 1979, 10/ | In the significant case of Criminal Revision Application No. 115 of 1979, heard by the Sindh High Court on November 10, 1979, presided over by Judge G. Muhammad Shah, J, the State sought to withdraw prosecution against Puttan Alias Sihte Hassan and 23 others. The application was filed under Section 439 of the Criminal Procedure Code (Cr.P.C.), challenging the impugned order passed by the IInd Additional Sessions Judge Sukkur, which disallowed the withdrawal under Section 494 Cr.P.C. The background of the case involves an incident on March 7, 1977, where gunshot reports led to the investigation and subsequent filing of an FIR against the respondents for offenses including sections 302, 307, 147, 109, and 34 of the Cr.P.C., as well as Section 13(d) of the Arms Act. The evidence against the respondents was substantial, including a dying declaration by Azizullah and testimonies from injured eyewitnesses. During the investigation, the District Public Prosecutor, initially seeking withdrawa... |
| 2017 SLD 1854, 2017 PLD 98 | Criminal Appeal No. 17-K of 2016 , decided on 09.06.2017 | In the landmark case of Criminal Appeal No. 17-K of 2016, adjudicated by the Federal Shariat Court on June 9, 2017, the appellant, Khamiso, successfully overturned his conviction under Sections 392 and 342 of the Pakistan Penal Code, 1860. The case revolved around allegations of robbery and wrongful confinement, with the prosecution asserting that Khamiso, along with other co-accused, had committed the offenses. However, the appeal highlighted critical weaknesses in the prosecution's case, including a significant delay of over three months in filing the FIR, which lacked a plausible explanation. The complainant's inconsistent statements, particularly the omission of key details about the stolen mobile phones during court testimony, cast serious doubts on the credibility of the allegations. Furthermore, the absence of corroborative evidence and the failure of an eyewitness to identify Khamiso as one of the culprits undermined the prosecution's position. The court emphasized the importan... |
| 2010 SLD 191 = 2010 PTD 292 | S.T.A. No.828/LB of 2009 , decided on 28.09.2009 | In the landmark case S.T.A. No.828/LB of 2009, decided on September 28, 2009, by the Appellate Tribunal Inland Revenue, the Tribunal addressed significant violations pertaining to the Sales Tax Act, 1990. The appellant, represented by Mian Abdul Ghaffar and Malik Muhammad Arshad, challenged the legality of a raid conducted by the Sales Tax officials under sections 38, 40, and 40A of the Act. The Tribunal meticulously examined the procedures followed during the raid, highlighting the absence of a properly prepared statement of grounds of belief as mandated by section 40A before conducting a search without a warrant. Furthermore, the Tribunal referenced pivotal case laws such as 'Collector of Customs (Preventive) and 2 others v. Muhammad Mahfooz PLD 1991 SC 630' and 'Federation of Pakistan through Ministry of Finance, Islamabad v. Master Enterprises (Pvt.) Limited and 4 others 2003 PTD 1034' to underscore the necessity of adhering to legal protocols during tax investigations. The decisio... |
| 2007 SLD 1565, 2007 SCMR 1086 | Civil Petitions Nos.1753 and 1754 of 2004 , decided on 01.12.2005 | In the landmark case of Civil Petitions Nos.1753 and 1754 of 2004, the Supreme Court of Pakistan delivered a pivotal judgment on December 1, 2005, reinforcing the stringent requirements set forth by the Punjab Pre-emption Act (IX of 1991), specifically Section 13. Petitioners Muhammad Akram sought to challenge the dismissal of their suits by the Lahore High Court and the Appellate Court, which had previously ruled in favor of Mst. Zainab Bibi. The core issue revolved around the proper execution of 'Talbs,' or pre-emption demands, as stipulated by law. The Supreme Court meticulously examined whether the petitioner had adhered to the procedural mandates, including the timely and correct filing of Talb-i-Muwathibat and Talb-i-Ishhad. The respondents argued that the petitioner failed to disclose the exact date of knowledge regarding the sale transactions, thereby undermining the validity of the Talbs. However, the Supreme Court held that the petitioner had not established the requisite dem... |
| 1986 SLD 812, 1986 SCMR 1274 | Civil Petition No. 1060 of 1985 , decided on 18.12.1985 | The case revolves around the legal complexities of land allotment under the Displaced Persons (Land Settlement) Act. The Supreme Court of Pakistan upheld the Lahore High Court's decision regarding the cancellation of land allotment, emphasizing that the matter had reached a final conclusion and could not be revisited through writ jurisdiction. The case highlights important aspects of property rights, administrative law, and the rights of displaced persons in Pakistan. Key legal principles were established regarding the finality of administrative decisions and the limitations of judicial review in such matters. The ruling underscores the importance of adhering to established legal frameworks in land settlement issues, particularly for those affected by historical displacements. This case serves as a significant reference point for future cases involving land rights and administrative decisions in Pakistan, enhancing the understanding of legal processes and protections available to displ... |
| 2015 SLD 2213, 2015 YLR 2085 | D-15 of 2013 , decided on 07.11.2013 | In the case of Ghulam Abbas Jamali vs. The State, the Sindh High Court addressed significant issues regarding the prosecution's handling of evidence in narcotics cases. The appellant was initially convicted under section 9(c) of the Control of Narcotic Substances Act for possessing 1000 grams of charas. However, the High Court found that crucial procedural errors and the absence of timely evidence significantly undermined the prosecution's case. The appellate court highlighted the importance of adhering to the stipulated timelines for sending evidence to chemical analysts, which in this case had a delay of over five days. This delay raised questions about the integrity of the evidence and the possibility of tampering. The Court ultimately ruled in favor of the appellant, emphasizing the need for credible evidence and proper procedural adherence in narcotics cases. The decision underscores the judicial system's commitment to ensuring that convictions are based on substantial and reliabl... |
| 1999 SLD 1024, 1999 PLC 866 | Appeal No.967 of 1998 | The case revolves around the suspension of Zakaullah Bajwa, a P.C.S. Officer, following allegations of submitting fake T.A. bills. After undergoing training, Bajwa faced administrative challenges and was denied rightful allowances, leading him to file complaints. In response, the P.C.S. Academy accused him of misconduct. The Service Tribunal found that the inquiry against him was flawed, and the allegations were baseless. The Tribunal's judgment underscored the necessity for state institutions to operate with integrity and fairness, ensuring that civil servants are protected against unwarranted punitive actions. This case highlights the broader implications of administrative justice in Pakistan's public service sector and the need for accountability and transparency in administrative proceedings.... |
| 1979 SLD 480, 1979 SCMR 91 | Criminal Petition for Special Leave to Appeal No. , decided on 23.10.1978 | This case involves a criminal petition for special leave to appeal concerning the bail application of respondents accused of murder. The Supreme Court addressed the nuances of bail law under the Criminal Procedure Code, emphasizing that the discretion for granting bail lies with the High Court. The court analyzed the circumstances surrounding the case, which stemmed from a dispute over property boundaries leading to a fatal shooting. Key legal arguments revolved around the common intention of the accused and their respective actions during the incident. The ruling highlighted the importance of context in criminal law, particularly regarding the interpretation of intent and culpability in bail matters. The decision serves as a significant reference for future cases involving similar legal principles and reinforces the judicial discretion exercised by High Courts in bail considerations. The case also underscores the judicial process's role in balancing individual rights against public sa... |
| 2010 SLD 472, 2010 PLD 573 | Civil Appeal No.1410 of 2009 , decided on 30.12.2009 | In the landmark case of Sheikh RASHID AHMED vs. GOVERNMENT OF PUNJAB, the Supreme Court addressed the critical issues surrounding the independence of the Chief Election Commissioner and the Election Commission in Pakistan. The case arose after the Provincial Government sought to suspend the bye-elections due to law and order concerns, which the Lahore High Court initially upheld. However, the Supreme Court ruled that the Chief Election Commissioner must be allowed to organize elections as mandated by the Constitution. The judgment underscored the constitutional obligation of the Chief Election Commissioner to conduct elections within the stipulated timeframe and highlighted the need for executive authorities to support this process. The ruling is significant as it reinforces the autonomy of electoral bodies in Pakistan, ensuring that elections are conducted fairly and transparently. This case serves as a precedent for safeguarding the electoral process in Pakistan, making it a crucial ... |
| 2023 SLD 7059, 2023 PLJ 149 | W.P. No. 69955 of 2021 , decided on 22.11.2022 | In the case of W.P. No. 69955 of 2021, heard by the Lahore High Court, the petitioner Nasreen Akhtar Siddiqui sought to secure remission for her son, Muhammad Hanif, convicted under narcotics law. The court ruled that time spent on bail does not constitute time served, referencing the Pakistan Prisons Rules which stipulate that only periods of actual confinement are eligible for remission. The court's decision highlights significant aspects of criminal law and constitutional provisions, emphasizing fairness and equity in the application of the law. This case underscores the importance of understanding the legal framework surrounding bail and remission, particularly in the context of narcotics offenses, where strict adherence to legal standards is paramount. The decision serves as a pivotal reference for future cases regarding similar claims for remission and the interpretation of time served in relation to bail.... |
| 2018 SLD 1091, 2018 YLR 289 | Criminal Appeal No. 430-J and Murder Reference No. , decided on 29.09.2018 | This case revolves around the murder of Mst. Nazia Bibi by her husband, Niamat Ali, which allegedly occurred on January 28, 2013. The prosecution's case was built on eyewitness accounts from the complainant and his son, who were present during the incident. However, significant delays in FIR registration and postmortem examination raised doubts about the reliability of the evidence. The court analyzed the credibility of the witnesses, emphasizing that they were chance witnesses with no plausible explanation for their presence at the crime scene. The prosecution's failure to establish a clear motive and the inconclusive forensic evidence further weakened the case. Ultimately, the court ruled in favor of the accused, highlighting the importance of the principle of benefit of doubt in criminal law, underscoring that the prosecution must prove its case beyond a reasonable doubt. This case serves as a critical examination of evidentiary standards and the rights of the accused in the judicia... |
| 1994 SLD 1069, 1994 CLC 1626 | Regular Second Appeal No. 719 of 1971 , decided on 08.05.1993 | The case revolves around the inheritance rights of Mst. Karim Begum, the widow of Jalal Din, concerning agricultural land left in India. After the partition, she was allotted land in Pakistan in lieu of her husband's abandoned property. However, the authorities later attested a mutation stating she had only a limited interest, which she contested. The Lahore High Court ultimately ruled that her limited interest had terminated under the applicable law, reviving the original mutation that favored the deceased's brother, Feroze Din. This case highlights the complexities of inheritance laws under Muslim personal law, particularly the implications of limited ownership for widows and the impact of legislative changes on such rights. Keywords include inheritance rights, Muslim personal law, limited ownership, and widow's rights.... |
| 1993 SLD 1468, 1993 PLC 724 | W.P. No. 4365 of 1990 , decided on 12.01.1993 | In the case of W.P. No. 4365 of 1990, the Lahore High Court dealt with the dismissal of an employee from a bank, Riasat Ali Azad, who was dismissed following an inquiry into allegations of misconduct, including absence from duty and quarreling with a customer. The Punjab Labour Appellate Tribunal ordered his reinstatement without back benefits, which was challenged by the bank in the High Court. The main legal question revolved around the necessity of issuing a second show-cause notice before dismissal. The High Court ruled that the provisions of the Wage Commission's Award did not mandate such a notice and that the employee's statement was not considered in the inquiry process. The court reaffirmed the principles of natural justice, highlighting that proper procedures must be followed in disciplinary actions to ensure fairness. This case underscores the importance of adhering to established guidelines in employee management and the need for transparent inquiry processes within organiz... |
| 1993 SLD 301, 1993 PLD 38 | Criminal Petition No.68(S) of 1992 , decided on 20.10.1992 | This case concerns the conviction of Muhammad Ashraf for the possession of heroin, following a raid conducted by the Pakistan Narcotics Control Board. The Supreme Court of Pakistan evaluated the evidence, including testimonies from law enforcement and the processes followed during the raid. The Court upheld the conviction, stating that the discrepancies in witness accounts did not undermine the overall integrity of the evidence. The judgment highlighted the effectiveness of the raid mechanism in narcotics enforcement and called for improvements in investigative methods to enhance the fight against drug-related offenses. This case is significant for its reaffirmation of procedural integrity in drug-related cases and the necessity of adapting law enforcement strategies to evolving challenges in narcotics control. It serves as a precedent for the judiciary's approach to evidence evaluation in similar cases, maintaining a balance between thorough investigation and the rights of defendants.... |
| 1989 SLD 1490, 1989 PLC 682 | SL-513 of 1988 , decided on 17.11.1988 | The case revolves around the termination of Rafique Masih, who was appointed as Adda Clerk and later had his services terminated without just cause. The Labour Appellate Tribunal ruled in favor of the appellant, stating that the termination did not follow due process as per the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968. The decision highlights the importance of justifiable reasons for termination in employment law, reinforcing workers' rights in cases of unjust dismissal. Keywords: employment rights, termination of service, Labour Appellate Tribunal, standing orders, legal representation.... |
| 2008 SLD 3825, (2008) 299 ITR 219 | IT REFERENCE No. 89 OF 1999 , decided on 18.05.2007 | In this significant ruling, the Allahabad High Court addressed the nuances of income tax penalties related to the maintenance of accounts and audit requirements. The case revolved around the question of whether penalties under section 271B could be imposed when the taxpayer did not maintain any accounts at all. The court highlighted the distinction between sections 271A and 271B of the Income-tax Act, 1961, emphasizing that penalties for non-compliance with audit requirements are only applicable when books of accounts are maintained. This ruling serves as a critical reference for taxpayers and legal practitioners navigating the complexities of income tax compliance and penalties. The decision reinforces the principle that the imposition of penalties must align strictly with the provisions of the law, thereby protecting taxpayers from unjust penalties. This case is particularly relevant in discussions around tax compliance, financial accountability, and the legal framework governing inc... |
| 1970 SLD 404, (1970) 76 ITR 625 | IT REFERENCE No. 341 OF 1964 , decided on 18.11.1969 | This case revolves around the interpretation of business income under the Income-tax Act, specifically regarding an amount received by Bijli Cotton Mills (P.) Ltd. as an advanced payment for additional excise duty on yarn. The court examined whether the amount retained could be recognized as income during the assessment year 1951-52. The decision emphasized the timing of receipt and the nature of the transaction, ultimately ruling in favor of the assessee. This case serves as a significant precedent in understanding business income and the conditions under which amounts are taxable. Keywords: Income-tax, business income, excise duty, assessment year, capital reserve, trading receipt.... |
| 2005 SLD 2563, 2005 PTD 1176, (2005) 92 TAX 108 | Income Tax Appeal No. 508 of 1998 , decided on 21.12.2004 | This case revolves around an appeal by Messrs RENO PACKAGES (PVT.) LTD against a penalty imposed for concealing income as per the Income Tax Ordinance, 1979. The appellant, involved in manufacturing corrugated boxes, had initially received an exemption but later faced scrutiny for purchasing unaccounted machinery worth Rs.38,000. The Assessing Officer deemed this as concealment and imposed a hefty penalty. However, the Tribunal acknowledged the mistake as bona fide and reduced the penalty, resulting in this appeal at the Lahore High Court. The court upheld the penalty's imposition, emphasizing the importance of accurate disclosures in tax returns, while also recognizing the Tribunal's discretion in adjusting the penalty based on the case's specifics. The ruling highlights the balance between enforcing tax laws and acknowledging genuine errors, a critical aspect in tax litigation.... |
| 1983 SLD 1019 = (1983) 142 ITR 586 | WT REFERENCE Nos. 171 & 203 OF 1978 | In the case of Smt. Prem Lata Agarwal vs. Commissioner of Wealth Tax, the Allahabad High Court addressed key issues regarding the assessment of wealth tax on properties held by an AOP. The court determined that properties gifted to the petitioner and her son were subject to assessment, as their ownership was not clearly defined in the gift deed. The Tribunal's inclusion of half the property value in the assessee's wealth was affirmed, emphasizing the legal interpretation of AOPs under the Wealth-Tax Act. Additionally, the court examined the deductibility of outstanding income tax liabilities for the HUF, concluding that liabilities exceeding twelve months could not be claimed as debts. This case highlights the complexities of wealth tax assessments and the implications of property ownership within familial structures, making it a critical reference for practitioners in tax law. Keywords: wealth tax, AOP, income tax liabilities, property assessment, legal interpretations.... |
| 2011 SLD 1187, 2011 YLR 1388 | Civil Revision No. 2488 of 2003 , decided on 06.09.2010 | In the case of Province of Punjab Through Collector Bhakkar vs Muhammad Ikram and Others, the Lahore High Court addressed a civil revision concerning the allotment of land under the Specific Relief Act, 1877. The case revolved around the claim that the predecessor-in-interest of the respondents was wrongfully deprived of 6 kanals and 6 marlas of land from an allotment of 120 kanals. The Trial Court initially dismissed the suit, but the Appellate Court reversed this decision, leading to a revision petition by the Province of Punjab. The High Court found no merit in the revision, as the evidence indicated that the allotment was improperly reduced. The judgment reinforced the importance of adhering to procedural requirements in land allotments, emphasizing that claims must be supported by proper documentation. This case highlights issues related to land rights, administrative accountability, and the legal recourse available under the Specific Relief Act, making it a significant reference ... |
| 2000 SLD 692, 2000 SCMR 36 | Civil Petition for Leave to Appeal No.245-P of 199 , decided on 11.08.1999 | In the case of Muhammad Akbar Khan vs. Inspector-General of Police, the Supreme Court of Pakistan dealt with issues surrounding departmental appeals and civil service promotions. The petitioner, a police officer, contested the dismissal of his appeal for selection grade on grounds of a patchy service record and pending inquiries. The court ruled that promotions could not be awarded if adverse findings were pending under the Efficiency and Discipline Rules. The decision highlighted the importance of maintaining a clean record for civil servants and clarified that delays in departmental decisions do not automatically invalidate appeals. This case underscores the complexities of civil service regulations and the legal interpretations involved in administrative justice.... |
| 1991 SLD 1362, (1991) 187 ITR 582 | In the case of Gulati Pharmaceuticals P. Ltd. v. Prakash Chandra, Income Tax Officer, the Allahabad High Court addressed issues surrounding the reopening of assessments under section 147(b) of the Income-tax Act, 1961. The case revolved around the validity of a notice issued by the ITO based on objections raised by an internal audit party. The audit party contended that certain deductions related to gratuity and bonuses were incorrectly allowed. The court ruled that the audit party's objections did not qualify as valid 'information' necessary for reassessment, as they were based on the interpretation of the law rather than new legal insights. This landmark decision underscores the importance of independent legal assessment by tax authorities and the limitations of relying solely on audit findings. Such cases are critical for tax law practitioners, as they delineate the boundaries of information that can trigger reassessment, ensuring compliance with statutory requirements. The ruling i... | |
| 2003 SLD 3495 = (2003) 260 ITR 143 | D-2741 of 2016 | This case revolves around the taxation of income generated by a trust under the Income-tax Act, 1961. The Madras High Court examined the provisions of Section 161 and Section 160 regarding the duties and liabilities of a trustee and the beneficiaries. The case highlighted the importance of understanding the taxation framework for trusts, specifically how business income should be assessed. The court found that the Tribunal's prior ruling, which favored the beneficiaries over the trustee for tax assessment, was incorrect. This decision emphasizes the need for trustees to be accountable for the tax obligations of the trust's business income. The ruling serves as a significant precedent for similar future cases involving trusts and taxation, as it clarifies the interpretation of relevant sections of the Income-tax Act. It underscores that trustees have a direct responsibility for tax assessments, ensuring compliance with legal provisions and protecting the interests of the beneficiaries. ... |
| 1988 SLD 738, 1988 PLC 185 | Revision Application No. 35 of 1982 , decided on 15.12.1987 | In the case of Revision Application No. 35 of 1982 before the Sindh High Court, the central issue revolved around the obligations of employers to insure their permanent workmen against natural death and disability as mandated by Section 10-B of the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968. The petitioner, CENTRAL MECHANICAL ENGINEERING CO. LTD., sought to recover an insurance claim for Rs. 12,000 following the death of a permanent employee, Ali Gohar, who had died shortly after the policy was obtained. The respondent, STATE LIFE INSURANCE CORPORATION OF PAKISTAN, contested the claim, arguing that Ali Gohar was on sick leave at the time the policy commenced, and thus, was not covered under the insurance terms. However, the court found in favor of the petitioner, stating that the employer had fulfilled its statutory duty by obtaining the policy as required by law. The judgment emphasized the importance of ensuring that employees, regardless of ... |
| 2007 SLD 107, 2007 PTD 1793, (2007) 96 TAX 80 | I.T.As. Nos. 5223/LB to 5225/LB of 2005 , decided on 17.02.2007 | In this significant case adjudicated by the Income Tax Appellate Tribunal, the core issue revolved around the legality of penalty orders imposed by the Deputy Commissioner under the repealed Income Tax Ordinance, 1979. The Tribunal's decision highlighted the critical importance of procedural compliance in tax law, particularly the necessity for prior approval from the Inspecting Additional Commissioner before imposing penalties. The case reflects broader themes in tax law regarding the rights of taxpayers to a fair hearing and the requirement for tax authorities to follow due process. The outcome of this case reinforces the principle that tax penalties cannot be levied arbitrarily and must adhere to established legal frameworks. This ruling will resonate within the legal community, especially among tax practitioners, as it underscores the importance of compliance with procedural safeguards to ensure fairness in tax assessments and penalty impositions.... |
| 1998 SLD 237, 1998 PTD 1718, (1997) 228 ITR 253 | Civil Appeal No.2193 of 1985 , decided on 19.09.1997 | In the case of Sahney Steel Press Works Ltd. vs. Commissioner of Income Tax, the Supreme Court of India addressed the taxation of subsidies received by newly established industries. The court ruled that subsidies from the government, aimed at assisting businesses in their operational activities, are classified as revenue receipts. The case revolved around whether the subsidies granted to the appellant for production incentives were taxable under the Income Tax Act, 1961. The court determined that since the subsidies were provided after the commencement of production, they were not for capital investment but rather for operational support. This decision highlights the distinction between capital and revenue receipts in tax law, emphasizing the importance of the intent behind government subsidies. The ruling has significant implications for businesses receiving similar financial assistance, as it clarifies the tax treatment of such subsidies. Keywords: Income Tax Act, revenue receipts, o... |
| 1991 SLD 1426 = (1991) 187 ITR 117 | This case revolves around the interpretation of a deed concerning the sale of trees within an estate and its implications for capital gains tax under Section 45 of the Income-tax Act, 1961. The Kerala High Court addressed whether the deed constituted a sale or merely an agreement to sell, ultimately affirming the Tribunal's view that it was a sale. The decision is significant for taxpayers and legal practitioners as it clarifies the treatment of similar agreements concerning capital assets. The ruling emphasizes the importance of the date of the agreement in determining tax liability and reinforces the principle that unregistered agreements can still constitute a sale for tax purposes. This case serves as a precedent for future disputes regarding capital gains and asset transfers.... | |
| 2011 SLD 2123, 2011 SCMR 937 | Criminal Appeal No. 197 of 2009 , decided on 18.11.2009 | In the case of Akhtar Ali vs. The State, the Supreme Court of Pakistan addressed the serious matter of Qatl-e-amd under Section 302(b) of the Penal Code. The case stemmed from the murder of Mst. Najma Bibi, which occurred on December 30, 2002. The appellant was convicted and sentenced to death by the Additional Sessions Judge at Bahawalnagar. Despite the appellant's claims of innocence and unknown assailants, the Court found the evidence against him compelling. The prosecution presented eleven witnesses who corroborated the events leading to the murder, and the appellant was arrested at the scene. The Supreme Court ultimately upheld the findings of the lower courts, emphasizing the lack of motive for the witnesses to fabricate their testimonies. This case highlights the judicial process in capital offenses and the importance of eyewitness accounts in establishing guilt. Legal representation was provided by prominent advocates, underscoring the case's significance in the legal landscape... |
| 1994 SLD 1089, 1994 CLC 64 | Civil Revision No. 196 of 1993 , decided on 13.06.1993 | In the case of Civil Revision No. 196 of 1993, the Lahore High Court addressed the issue of document submission under the Civil Procedure Code (V of 1908). The petitioner, RAB NAWAZ, sought permission to place a document on record which was critical for his claim of specific performance of an agreement regarding agricultural land. The initial rejection by the Trial Court was based on procedural grounds, stating that the document was not included in the list of documents at the time of filing. The High Court ruled that the petitioner should not be penalized for the oversight of his overworked counsel and emphasized the importance of adjudicating cases based on merits rather than technicalities. This ruling highlights the judiciary's commitment to ensuring justice is served by allowing relevant evidence to be considered in court proceedings. The decision serves as a reminder of the balance between procedural compliance and the right to a fair hearing. Keywords such as 'Civil Procedure Co... |
| 1982 SLD 734, 1982 PLD 266 | Civil Petition for Special Leave to Appeal No. 45- , decided on 13.04.1982 | In this case, Subedar Muhammad Akram challenged the legality of a no-confidence motion passed against him as the Chairman of the Union Council, Hothla. The Supreme Court of Pakistan examined the provisions of the Punjab Local Government Ordinance, particularly Section 31, which outlines the process and timing for no-confidence motions against local government officials. The court ruled that the no-confidence motion was valid, as it adhered to the legal requirements set forth in the ordinance. The court emphasized the importance of proper notice to Union Council members and upheld the High Court's decision that the motion did not infringe upon any provisions of the law. The dismissal of the petition underscored the court's commitment to uphold local governance laws while ensuring due process for elected officials. This case highlights the procedural intricacies involved in local government operations and the legal framework governing no-confidence motions, making it a significant refere... |
| 1984 SLD 1247, 1984 PLC 576 | KAR-107 of 1983 , decided on 15.11.1983 | The case revolves around an industrial dispute involving BARZA, a permanent workman at STAR TEXTILE MILLS LTD., who was dismissed for misconduct after an inquiry. The appellant was accused of assaulting his Shift Incharge, Abdul Razzaq, during a dispute over leave approval. The Labour Court found that the inquiry was conducted properly, with the necessary evidence collected despite the appellant's evasive behavior during proceedings. The Tribunal reinforced that the standards of proof in domestic inquiries are less stringent than those in criminal or civil cases. The refusal to allow the appellant to be represented by an advocate was deemed appropriate under the relevant standing orders. The decision emphasizes the importance of adherence to procedural norms in labor disputes and the need for a clear understanding of rights within such inquiries, making it a significant case in labor law.... |
| 1987 SLD 604 = 1987 SCMR 1591 | Civil Appeal No. 9Q of 1984 , decided on 21.04.1987 | This case revolves around the legal intricacies of co-ownership and the rights of co-owners in property disputes. The Supreme Court of Pakistan addressed the fundamental question of whether a suit for ejectment could be maintained when one co-owner seeks to dispossess another co-owner from an undivided share of property. The court's ruling emphasized the importance of equitable relief, clarifying that while a decree for eviction was not appropriate against a co-sharer, a decree for joint possession could be granted. The case highlights key principles of property law and the procedural nuances involved in civil litigation concerning property disputes, particularly in the realm of joint ownership rights and the execution of decrees under the Civil Procedure Code. This ruling set a precedent for future cases involving co-owners, reinforcing the legal framework governing property rights in Pakistan.... |
| 2016 SLD 3757, 2016 YLR 1538, 2016 PLJ 264 | W.P. No. 711 of 2016 , decided on 21.03.2016 | This case revolves around the Islamabad Rent Restriction Ordinance, specifically focusing on the implications of non-compliance with rent payment directives issued by the Rent Controller. The Islamabad High Court's ruling highlights the importance of adhering to legal obligations as a tenant and the stringent consequences of failing to do so. The court underscored that the legal framework is designed to protect landlords’ rights against negligent tenants. The decision serves as a critical reminder for tenants to ensure timely rent payments to avoid eviction, as the law provides no leniency for delays. This case is significant in the context of landlord-tenant disputes, as it clarifies the responsibilities of tenants under the Islamabad Rent Restriction Ordinance, emphasizing the principle that legal remedies are available only to those who actively safeguard their rights.... |
| 1985 SLD 1881, 1985 PLC 484 | 693/961 of 1984 , decided on 18.02.1985 | In the case of Qadir Baichsh Bhatti vs. Chief Engineer, Irrigation, Multan Zone, the Service Tribunal of Punjab addressed an appeal concerning the denial of medical leave. The appellant had initially been granted four months of leave but fell ill and provided a medical certificate to extend his leave due to health issues. However, the Superintending Engineer deemed the request as a violation of rules and imposed a censure instead of granting the leave. The Tribunal found that the refusal of leave lacked justification and that the medical evidence was sufficient to support the appellant's application. The decision emphasized the importance of adhering to medical recommendations in matters of leave, highlighting that the authority had not properly followed the procedural requirements. This case underscores the rights of civil servants to seek medical leave without undue penalties, reinforcing the necessity for competent authorities to respect medical documentation. Key terms include 'med... |
| 1988 SLD 1796, (1988) 173 ITR 629 | N/A | This case addresses the taxation implications for a co-operative society involved in the sale of eggs, questioning whether such sales can be categorized under agricultural produce for tax exemption purposes. The Income-tax Act, 1961, specifically Section 80P(2)(iii), provides exemptions for cooperative societies marketing agricultural produce owned by their members. The case highlights the importance of establishing ownership of the eggs at the time of marketing, as the exemption is contingent on the agricultural produce belonging to the agriculturists. The court's ruling reinforces that poultry farming qualifies as agriculture, thus supporting the argument for exemptions. This case serves as a critical reference for co-operative societies seeking tax exemptions under similar circumstances. Key terms include 'income tax exemption', 'co-operative societies', 'agricultural produce', and 'poultry farming'.... |
| 2011 SLD 691, 2011 CLC 986 | R.F.A. No.39 of 2000 , decided on 23.12.2010 | In the case of R.F.A. No.39 of 2000, decided by the Lahore High Court, the court addressed the issue of limitation in a suit for recovery of money due to breach of contract. The appellants, representing the Islamic Republic of Pakistan, filed the suit against Haji Sultan Mehmood, claiming compensation amounting to Rs.54,87,738.48. The legal framework involved included the Civil Procedure Code and the Limitation Act, specifically Articles 116 and 149. The court ruled that the suit was time-barred, as it was filed eleven years after the breach and beyond the six-year limitation period specified for breach of contract cases. The decision emphasized the significance of adhering to statutory limitations in civil litigation, reinforcing the principle that timely legal action is essential. This case highlights the importance of understanding the implications of the Limitation Act in contract law, making it a pivotal reference for future cases involving similar legal issues.... |
| 1971 SLD 271, 1971 SCMR 449 | Criminal Appeal No. 93 of 1969 , decided on 07.05.1971 | This case revolves around a dispute concerning the possession of agricultural land measuring 875 kanals, located in village Bagga, District Gujrat. The conflict originated after the death of Muhammad Ali, whose widow, Mst. Fatima, succeeded to his estate under customary law. The appellants, claiming shares under Muhammadan Law, attempted to take possession of the land, leading Mst. Fatima to file a civil suit for a declaration and permanent injunction against them. The civil court issued a temporary injunction to maintain the status quo, which the appellants sought to challenge through criminal proceedings under section 145 of the Criminal Procedure Code. The Supreme Court ultimately upheld the Magistrate's order to restore possession to Mst. Fatima, emphasizing the importance of the civil court's authority in matters of property rights and the necessity to prevent disturbances of peace. This case highlights the interplay between civil and criminal jurisdictions in property disputes an... |
| 1988 SLD 956, 1988 PLC 255 | LHR-559 of 1986 , decided on 09.12.1986 | This case revolves around the rights of a WAPDA employee who was suspended due to allegations of corruption. The employee was acquitted but faced denial of wages and increments during suspension. The Labour Appellate Tribunal ruled in favor of the employee, emphasizing that the lack of a formal charge-sheet or inquiry meant the suspension period should be compensated. The case highlights important aspects of employment law, particularly regarding the rights of suspended employees and the interpretations of acquittal in relation to their employment status. The decision reinforces the principle that employees must be treated fairly, and their rights upheld, particularly when no formal proceedings were initiated against them. This case could serve as a landmark in establishing precedents regarding employee rights in similar situations, making it significant in the realm of labor law.... |
| 1977 SLD 77, 1977 SCMR 14 | Criminal Appeal No. 32 of 1975 , decided on 24.11.1975 | In the case of Muhammad Daurez vs. The State, the Supreme Court of Pakistan addressed a double murder involving the appellant, Muhammad Daurez, who was convicted of killing Muhammad Azeem and his nephew Ghulam Hussain. The case was marked by a series of violent confrontations between the appellant and the victims, rooted in longstanding personal enmity. Eyewitnesses, including a cobbler and a brick-maker, provided critical testimony that linked the appellant to the crime scene, corroborated by forensic evidence such as recovered gun cartridges and bloodstains. The court meticulously analyzed the credibility of the witnesses, especially the family members of the deceased, who were declared hostile during the proceedings. The court concluded that their testimonies were not credible due to familial pressures. The ruling emphasized the necessity of upholding justice in cases of severe crimes, reaffirming the death penalty as a suitable punishment for the heinous acts committed. This case h... |
| 2008 SLD 2880, (2008) 299 ITR 389 | WRIT PETITION NO. 646 OF 1993 , decided on 07.08.2007 | In the case of Raj Nair vs. S. K. Laul, the Bombay High Court deliberated on the implications of the Income Tax Act, specifically Section 269UA and Section 269UD. The petitioner, Raj Nair, contested the retention of a transfer fee by the government during the sale of his flat, arguing that the deductions made were not in line with statutory requirements. The court ruled in favor of the petitioner, asserting that the deductions for transfer fees were not allowable as they were not explicitly sanctioned by the law. This case highlights the critical interpretation of statutory provisions in real estate transactions and the importance of adhering to legal definitions of apparent consideration. The decision serves as a precedent for future cases involving property transactions and tax implications, ensuring that non-statutory fees cannot be deducted from the apparent consideration. The ruling reinforces the legal framework governing property sales under the Income Tax Act, emphasizing the n... |
| 1984 SLD 767, (1984) 149 ITR 403 | IT REFERENCE CASE No. 146 OF 1981 , decided on 05.04.1984 | In the case before the Rajasthan High Court, the key issue revolved around the concept of benami transactions as defined under the Income-tax Act, 1961. The Tribunal had previously ruled that the son of the assessee, Harish Chandra, could not be considered a benamidar for the income earned in question. The revenue's assertion was that the income should be added to the assessee's total income since it was purportedly earned by the son as a benamidar. However, the Tribunal found that the revenue failed to provide adequate evidence to substantiate this claim, particularly noting that the son was a major at the time of the transactions and had made advances from his own bank accounts. The High Court upheld the Tribunal's finding, reiterating that such determinations are factual in nature and do not give rise to legal questions. This case underscores the importance of evidence in tax assessments and the nuanced understanding of benami transactions, which can significantly impact tax liabili... |
| 1999 SLD 712, 1999 SCMR 664 | Civil Appeal No. 114 and Civil Petition for Leave , decided on 14.01.1999 | This case revolves around the interpretation of the Pakistan Army Act, 1952, particularly concerning the jurisdiction of the Field General Court Martial over civilian employees. The Supreme Court's decision clarifies that civilian employees cannot be subjected to military law unless they fall under specific categories outlined in the Act. The ruling emphasizes the importance of lawful authority in military trials and the conditions under which civilians might be considered subject to military jurisdiction. The case highlights significant legal principles regarding military law, civilian rights, and the procedural requirements for trials under the Pakistan Army Act. Key takeaways include the necessity for clear definitions within military law and the protection of civilian employees from military jurisdiction unless explicitly stated by law. This ruling serves as a precedent for future cases involving the intersection of civilian employment and military law.... |
| 2021 SLD 2476, 2021 CLD 838 | Suit Nos. 596, 880 and J.M. No. 28 of 2019 , decided on 22.09.2020 | In the case of Master Motors Corporation (Pvt.) Limited vs. Master Road Corporation SMC (Pvt.) Limited, the Sindh High Court addressed issues of trademark infringement under the Trade Marks Ordinance, 2001. The plaintiff, Master Motors, claimed exclusive rights to the trademark 'MASTER', asserting that their brand was well-established in the automotive industry. The Court examined the evidence, including the trademark registration and the potential for consumer confusion arising from the defendant's use of a similar mark, 'ROAD MASTER'. The ruling emphasized the importance of protecting established trademarks to prevent unfair competition and safeguard consumer interests. This case highlights the significance of trademark rights in the commercial landscape and the legal remedies available for infringement, ensuring that businesses can operate without the threat of confusion in the marketplace. The decision reinforces the legal framework surrounding trademarks, ensuring that established... |
| 1991 SLD 2094, (1991) 192 ITR 387 | D-2741 of 2016 , decided on 09.10.1991 | In the case of Shyam & Co. vs. Commissioner of Income Tax, the Allahabad High Court examined the scope of the term 'case' as defined under section 127 of the Income-tax Act, 1961. The petitioner, a partnership firm engaged in auditing, challenged a transfer order issued by the Commissioner of Income-tax. The court ruled that the term 'case' encompasses all proceedings related to any assessment year, whether pending, completed, or initiated post-transfer. The court quashed the transfer order, stating that the Commissioner did not adequately consider the petitioner's arguments against the transfer, thereby necessitating a reconsideration of the case. This ruling underscores the importance of procedural fairness in administrative decision-making relating to tax assessments. Keywords: Income-tax Act, section 127, case transfer, Allahabad High Court, procedural fairness, tax assessment.... |
| 1988 SLD 2314, 1988 SCMR 775 | Civil Appeal No. K-81 of 1981 , decided on 10.11.1987 | This case revolves around the West Pakistan Urban Rent Restriction Ordinance, specifically regarding the obligations of a tenant upon change of ownership. The appellants, Suleman and another, sought to eject their tenant, M.A. Mallick, after he failed to pay rent following their purchase of the property. The Supreme Court ruled that the tenant's refusal to pay the new landlord constituted willful default, thus restoring the ejectment order. This case highlights the significance of legal compliance in landlord-tenant relationships and the necessity for tenants to adhere to notice requirements. Keywords: tenant rights, landlord obligations, rent payment laws, legal compliance, property ownership transfer.... |
| 2011 SLD 2220, 2011 PLD 48 | R.S.A. No. 1 of 2009 , decided on 31.03.2011 | In the case of R.S.A. No. 1 of 2009, the Quetta High Court addressed a dispute between Messrs Lasbella Industrial Estate Development Authority and Messrs Prism Printers (Pvt.) Ltd. regarding the disconnection of electricity due to alleged non-payment of dues. The court highlighted the importance of adhering to the provisions of the Electricity Act, 1910, which mandates that disputes between licensees and consumers be resolved by the Electricity Inspector. The case underscores the legal principles governing electricity supply agreements and the jurisdictional limitations of civil courts in such matters. The appeal resulted in the dismissal of the plaintiff's suit due to procedural discrepancies and a lack of legal grounds for the claims made. This ruling serves as a significant reference for future cases concerning utility disputes and the legal obligations of consumers and suppliers, making it essential reading for legal practitioners.... |
| 1987 SLD 1081, 1987 PLC 237 | Appeal No. 205 of 1985 , decided on 06.04.1986 | In the case of FAUJI SUGAR MILLS Ltd. vs NOOR HUSSAIN, the Labour Appellate Tribunal, Sindh, addressed the issue of promotion rights under the Industrial Relations Ordinance, 1969. The Tribunal ruled that the promotion of Noor Hussain was a stop-gap arrangement and not a guaranteed right under section 25-A of the I.R.O. The decision clarified the conditions under which a grievance petition could be filed, emphasizing that promotions could be reversed if the employee did not meet performance expectations. This case highlights the legal nuances of employment rights and the interpretation of labor laws, providing clarity on the rights of workers in promotional scenarios. The ruling serves as an important precedent in labor law, clarifying that the management retains the authority to revert promotions based on performance assessments, thereby reinforcing the need for workers to understand their rights and the conditions under which they can contest grievances.... |
| 2024 SLD 4002, 2024 PLJ 87 | W.P. No. 25460 of 2023 , decided on 27.03.2024 | In the case of W.P. No. 25460 of 2023, the Lahore High Court addressed serious allegations of sexual harassment against Muhammad Saleem, who faced dismissal from his position as Manager at the District Industrial Home in Faisalabad. The court reviewed the complaints filed under the Harassment of Women at Workplace Act, 2010, which highlighted the necessity for a safe working environment free from intimidation and abuse. The petitioner contested the findings of the Ombudsperson, arguing procedural improprieties and a lack of sufficient opportunity for defense. However, the court upheld the decisions made by the Ombudsperson, emphasizing the importance of maintaining workplace integrity and the legal frameworks designed to protect employees, particularly women, from harassment. The ruling reinforces the court's commitment to upholding laws aimed at preventing workplace harassment and ensuring accountability for misconduct. The case is significant as it reflects ongoing efforts to combat ... |
| 2017 SLD 1868, 2017 PLD 158 | Civil Appeals Nos. 833 to 835 of 2006 and Civil Re , decided on 14.02.2017 | In the case of JAN MUHAMMAD & OTHERS vs. MST. SAKINA BIBI & OTHERS, the Supreme Court of Pakistan addressed crucial issues surrounding the right of pre-emption under the Punjab Pre-emption Act, 1991. This landmark decision clarifies the commencement of the limitation period for pre-emption suits, establishing that it starts from the date of registration of the sale deed, thereby impacting future legal interpretations of property rights in Pakistan. The ruling emphasizes the necessity of adhering to procedural requirements, particularly regarding the raising of new points of law at the appellate level. This case is significant for legal practitioners and property owners alike, providing clarity on pre-emption rights and the judicial process. Key terms such as 'pre-emption rights', 'limitation period', and 'Supreme Court rulings' are essential for understanding the implications of this decision in the context of Pakistani law.... |
| 2003 SLD 1114, 2003 PCRLJ 540 | Criminal Narcotic Bail Application No. 556 of 2002 , decided on 26.09.2002 | In the case of Criminal Narcotic Bail Application No. 556 of 2002, the Sindh High Court addressed the bail application of Asif Ali, who was arrested under the provisions of the Control of Narcotic Substances Act and the Prohibition (Enforcement of Hadd) Order. The decision emphasized the importance of the circumstances of the arrest and the lack of independent witnesses. The court ultimately granted bail, highlighting the precedents set in similar cases. This ruling is significant as it underscores the rights of individuals in narcotics-related charges and the necessity for law enforcement to adhere to proper procedures. Keywords such as 'bail application', 'narcotic substances', 'Sindh High Court', and 'legal rights' are relevant for current legal discussions and trends.... |
| 1987 SLD 132, 1987 MLD 307 | Judicial Miscellaneous No.31 of 1986 , decided on 14.12.1986 | This case highlights the procedural intricacies involved in the registration of mortgage deeds under the Companies Ordinance, 1984, particularly focusing on the implications of delays in submission to the Registrar. The Sindh High Court addressed a situation where the petitioner faced a delay of 8 days in submitting required information regarding a mortgage deed. The court's decision to condone the delay, while imposing a penalty, underscores the balance between strict compliance with legal timelines and the practical realities faced by petitioners. The ruling serves as a crucial reference for legal practitioners dealing with corporate compliance and the Companies Ordinance, ensuring that similar future occurrences are managed with due diligence. Key phrases such as 'Companies Ordinance', 'mortgage registration', and 'legal compliance' are pivotal for understanding this case's relevance in corporate law.... |
| 2001 SLD 2209 = 2001 PLC 428 | KAR 398 of 1998 , decided on 20.02.2001 | This case revolves around the employment status of Ghulam Fareed, who claimed to be a workman after his termination from Karachi Sheraton Hotel. The Tribunal examined his employment history, noting that he initially began as a Front Office Cashier but was later promoted to positions such as Head Cashier and Internal Auditor. The core issue was whether he retained his status as a workman or had transitioned to a managerial role, which would exempt him from protections afforded to workmen under the Industrial Relations Ordinance. The Tribunal ultimately determined that due to his responsibilities and benefits received, he ceased to be a workman, validating the hotel's termination of his services. This case highlights the importance of understanding the legal definitions of employment status and the implications of job titles and responsibilities within the context of labor law. Key terms include 'workman', 'termination', 'employment status', and 'managerial role'.... |
| 1994 SLD 485, 1994 SCMR 74 | Civil Appeal No. 529 of 1990 , decided on 02.12.1992 | In the case of Civil Appeal No. 529 of 1990, the Supreme Court of Pakistan examined the validity of the Land Commission's order regarding the surrender of excess land under the Land Reforms Act, 1977. The court found that the declarants had properly surrendered their share of joint property, thus validating the decisions of the lower courts. The appellant's claims were rejected as he had not filed a declaration nor was he required to under the provisions of the Land Reforms Act. The case highlighted the jurisdictional boundaries set by the Act, emphasizing that relief sought in such matters must be addressed through the Land Commission rather than civil courts. This decision reinforced the legal framework surrounding land ownership and the process of surrendering excess land, clarifying the roles of declarants and non-declarants in such proceedings. Key terms include Land Reforms Act, jurisdiction of Civil Courts, and Land Commission authority.... |
| 2004 SLD 3076, (2004) 271 ITR 171 | IT APPEAL No. 65 OF 2000 , decided on 27.11.2003 | In the case of Commissioner of Income Tax v. Shankarlal Ved Prakash HUF, the Delhi High Court dealt with an application by the Revenue for condonation of delay in filing a review application. The Revenue sought to excuse a delay of about 400 days, claiming it was due to consultations with multiple authorities. The court found that the delays were indicative of a lack of urgency and diligence on the part of the authorities involved. The court ruled that the state, while representing a collective cause, cannot use lethargy as a justification for inaction. The review application was therefore dismissed, highlighting the importance of timely legal action and the responsibilities of governmental entities in upholding the law. This case serves as a reminder of the necessity for efficiency in legal processes and the implications of delays in judicial reviews.... |
| 1982 SLD 1144, (1982) 136 ITR 825 | IT REFERENCE No. 86 OF 1976 | In the landmark case of Commissioner of Income Tax v. Abdul Razak & Co., the Gujarat High Court addressed the complexities surrounding the classification of business losses under the Income-tax Act, 1961. The case primarily revolved around the nature of advances made by the assessee to its principal firm, M/s. Mohmad Peer Mohmad, and whether these constituted allowable deductions as bad debts. The court ruled that the Tribunal had erred in distinguishing between money-lending and commission agency activities, asserting that such financing is integral to the commission agency business. By examining the longstanding business relationships and financial transactions, the court concluded that the advances were indeed made in the ordinary course of business, thereby qualifying for deduction under section 28(i). This ruling underscores the importance of recognizing the operational realities of commission agency businesses in tax assessments, allowing for a more equitable treatment of legitim... |
| 2022 SLD 1580, 2022 PLJ 433 | C.R. No. 32758 of 2019 , decided on 22.09.2021 | This case revolves around a dispute between the Lahore Development Authority (LDA) and Ikramulhaq Qureshi regarding property rights and the legality of demolition actions taken by LDA. The case highlights critical legal principles under the Specific Relief Act, particularly concerning the right to a fair hearing and the necessity of reasoned judgments. The Lahore High Court's decision underscores the importance of judicial scrutiny and the obligation of courts to engage with the evidence presented. The case addresses the procedural justice aspect, emphasizing that courts must not only rule on matters but also articulate their reasoning to maintain the integrity of the legal process. The revision petition was allowed due to the failure of the lower courts to adequately consider the evidence and provide a reasoned judgment, which is essential in legal proceedings. This case serves as a reminder of the legal standards required for judgments, particularly in matters involving property righ... |
| 1999 SLD 1086, 1999 PLC 1244 | Civil Appeal No. 145 of 1998 , decided on 11.05.1999 | In the case of Syed Muhammad Yousaf Shah vs. Secretary Home, the Supreme Court of Azad Jammu and Kashmir adjudicated on an appeal against the Service Tribunal's dismissal of the appellant's case regarding his promotion and transfer within the police service. The Court emphasized the principle that the knowledge of a lawyer is considered the knowledge of their client. The appellant's failure to file the appeal in a timely manner, despite being informed of the Tribunal's decision, was attributed to negligence rather than a bona fide mistake. This ruling underscores the importance of prompt communication between counsel and client, as well as the strict adherence to procedural timelines in legal matters. Keywords such as 'Supreme Court', 'appeal', 'Service Tribunal', 'lawyer-client relationship', and 'condonation of delay' are critical in understanding the implications of this case.... |
| 1985 SLD 568, 1985 SCMR 691 | Civil Petition No. 59 of 1984 , decided on 10.02.1984 | In the case of Civil Petition No. 59 of 1984, the Supreme Court of Pakistan addressed issues related to pre-emption rights under the Punjab Pre-emption Act of 1913. The petitioners, who were the defendants in a previous case, sought to overturn the decision of the Lahore High Court that dismissed their second appeal concerning the pre-emption of a house. The core of the dispute revolved around the existence of a customary right of pre-emption in the locality, which was upheld by both the trial and appellate courts. The Supreme Court found that the arguments presented by the petitioners did not demonstrate any legal error in the findings of fact established by the lower courts, leading to the dismissal of the petition. This case highlights the importance of established customs and practices in property law, particularly regarding pre-emption rights, and reinforces the courts' authority to uphold factual determinations in the absence of compelling evidence to the contrary.... |
| 2017 SLD 239, 2017 PLJ 1 | W.P No. 529-D of 2015 , decided on 23.06.2015 | In the case of W.P No. 529-D of 2015, the Peshawar High Court addressed critical issues related to ex parte decrees in family law. The court ruled on the applicability of the Family Courts Act, 1964, particularly sections 9(5), 9(6), 9(7), and 12. The petitioners, represented by Mr. Muhammad Wahid Anjum, argued against the dismissal of their application to set aside an ex parte decree, which was granted in favor of the respondents, Mst. Deena Bibi and others. The court found that the lower courts failed to follow proper procedures, particularly regarding the notice of the ex parte decree. The judgment highlighted the necessity for Family Courts to send notices of ex parte decrees and to make efforts for reconciliation. The decision serves as a significant reference for family law practitioners, emphasizing the importance of adhering to statutory obligations and ensuring fair treatment for all parties involved.... |
| 1987 SLD 569, 1987 SCMR 1500 | Civil Appeal No. 118 of 1975 , decided on 05.05.1987 | In the matter of Displaced Persons (Land Settlement) Act, the Supreme Court of Pakistan deliberated on the appeal concerning land allotments based on Mukhbari information. The case involved the rights of informants and the validity of land resumption and allotment processes. The court highlighted the historical context of the laws governing land settlement, emphasizing the fluctuating legal landscape that influenced the rights of claimants. The decision underscored the importance of adhering to legal processes and the implications of statutory amendments on past transactions. The ruling aimed to clarify the rights of the parties involved and ensure that the principles of justice were upheld in land settlement cases, particularly for displaced persons. This case serves as a significant reference point in understanding the nuances of land settlement laws in Pakistan, particularly in the context of displaced persons and their claims. Keywords such as 'land settlement,' 'displaced persons,... |
| 1986 SLD 1899, 1986 PLC 98 | , decided on 30.01.1985 | The case revolves around appeals filed by Mushtaq Bhutta and another against Spencer & Co. Pakistan Ltd., concerning the validity of a settlement reached under the Industrial Relations Ordinance, 1969. The key legal points involved sections 2(xxiv), 25-A, and 38(3). The appellants contended that the settlement was invalid due to alleged coercion and lack of proper representation from the C.B.A. Union. However, the Labour Appellate Tribunal found no substantial evidence supporting these claims. The Tribunal emphasized that settlements under the Industrial Relations Ordinance cannot be challenged lightly, especially when they confer benefits to a broader group of workers. The decision highlighted the importance of collective agreements in labor relations and the need for unions to act in the interest of all members, ensuring that individual grievances do not undermine collective benefits. The ruling reinforces the stability of negotiated settlements in labor disputes, affirming that prop... |
| 1982 SLD 364, 1982 SCMR 519 | Civil Petition for Special Leave to Appeal No. 126 , decided on 04.04.1981 | This landmark case delves into the rights of government servants concerning legal representation during departmental proceedings. The Supreme Court of Pakistan was tasked with determining the validity of a specific provision under the Government Servants (Efficiency and Discipline) Rules, 1973, which restricts representation by advocates in disciplinary matters. The court recognized the potential widespread impact of its decision, as it could affect numerous civil service cases. The ruling ultimately favored the right to legal representation, reinforcing the principles of fair trial and due process in administrative proceedings. This case is significant for understanding the intersection of administrative law and constitutional rights in Pakistan, making it a crucial reference for future legal interpretations in similar contexts. It highlights the evolving landscape of legal rights for government employees and sets a precedent for their representation in disciplinary actions.... |
| 1984 SLD 619, (1984) 148 ITR 461 | WRIT No. 319(T) OF 1982 , decided on 09.11.1982 | In the case of Mukand Lal Malik v. Union of India, the Allahabad High Court addressed the legality of tax assessments under sections 182 and 67 of the Income-tax Act, 1961. The petitioner, a legal practitioner, argued against double taxation on the income of a registered firm and its partners, claiming it violated constitutional rights. The court affirmed the provisions' validity, stating that they allowed for the separate assessment of registered firms and their partners without discrimination. This decision reinforces the differentiation in tax liability between registered and unregistered entities, emphasizing legislative intent. The ruling contributes to the ongoing discourse on tax law and its implications for partnership structures, ensuring clarity on tax obligations for legal practitioners and firms. This case serves as a precedent for future tax-related disputes involving partnership firms and their partners.... |
| 1968 SLD 9 = 1968 PCRLJ 36 | Petition for Special Leave to Appeal No. 260 of 19 , decided on 10.10.1967 | This case revolves around the petition filed by THE PAKISTAN BIBLE SOCIETY against ZAHID HUSSAIN and ALTAF HUSSAIN concerning charges of criminal conduct. The respondents were initially convicted for serious offenses, including causing injuries to the society's employees and damaging property. The Supreme Court's intervention was sought to challenge the lower appellate Court's decision, which had altered the convictions based on claims of provocation. The Supreme Court's examination focused on whether the changes made by the High Court were justified and consistent with legal principles, especially considering the evidence presented. The Court's ruling emphasizes the importance of upholding criminal justice standards and scrutinizing claims of provocation in light of the presented facts. This case highlights critical issues in the criminal justice system, including the interpretation of provocation, the responsibilities of legal representatives, and the implications of judicial decisio... |
| 2019 SLD 96, 2019 PLJ 29 | C.A. No. 981 of 2017 , decided on 18.09.2018 | The case revolves around the interpretation of a Special Power of Attorney executed by the Appellant in favor of her sister, Mst. Sakina, and whether it conferred the authority to sell a property. The Supreme Court emphasized the necessity of strict adherence to the terms of the Power of Attorney, stating that no implied powers exist beyond what is explicitly granted. The Court found that the Respondents could not substantiate their claims of an oral agreement for sale due to lack of evidence regarding the specifics of the agreement, such as date, time, and witnesses. As a result, the appeal was allowed, reaffirming the original judgment in favor of the Appellant. The decision underscores the importance of clear and documented agreements in property transactions, particularly those involving powers of attorney. Key terms include 'Power of Attorney', 'oral agreement', 'property law', and 'legal proceedings'.... |
| 2023 SLD 6970, 2023 PLJ 398 | W.P. No. 3197 of 2022 , decided on 17.11.2022 | In the case of W.P. No. 3197 of 2022, the Lahore High Court addressed significant issues surrounding the National Accountability Ordinance, 1999, particularly in light of recent amendments that altered the legal landscape regarding accountability in Pakistan. The petitioners, Muhammad Alam Khilji and others, had been detained under allegations of corruption, but the amendments introduced a critical threshold for what constituted an offence under the Ordinance. The court recognized that the petitioners' alleged offences fell below this threshold of five hundred million rupees, thus invalidating their status as accused under the law. The ruling underscored the importance of legal clarity and fair treatment in the justice system, ensuring that individuals are not left in prolonged custody without just cause. The decision to grant bail not only provided immediate relief to the petitioners but also set a precedent for future cases involving the application of the National Accountability Ord... |
| 1990 SLD 106, 1990 PTD 832, (1990) 62 TAX 34 | I.T.R No. 42 of 1982 , decided on 05.03.1990 | In the pivotal case of Pakistan Services Ltd. versus Commissioner of Income Tax, Central Zone, adjudicated by the Sindh High Court in 1990, the court delved into the intricacies of asset classification under the Income Tax Act, 1922, specifically focusing on depreciation allowances. Pakistan Services Ltd., a prominent public limited company, sought enhanced depreciation rates for its office and hotel buildings, arguing that these establishments fell under the definition of 'factory' as per the Factories Act, 1934. The petitioner contended that such a classification warranted higher depreciation rates of 5% for office buildings and 10% for hotel buildings, as opposed to the standard rates stipulated under the Income Tax Act. The core of the dispute hinged on whether the hotel's primary business operations could be deemed industrial or manufacturing in nature, thereby qualifying the buildings as factories. The court meticulously examined the definitions and applications of 'factory' wit... |
| 2009 SLD 3008, (2009) 316 ITR 49 | D.B. IT REFERENCE PET. No. 37 TO 42 OF 1988 , decided on 26.02.2009 | In the landmark case of Ram Bagh Palace Hotel P. Ltd. v. Commissioner of Income Tax, the Rajasthan High Court addressed critical questions regarding the classification of hotel businesses under tax laws. The court examined whether the hotel could be considered an industrial company eligible for concessional tax rates as defined in the Finance Act, 1978. The case highlighted the distinction between manufacturing and service-oriented businesses, emphasizing that hotel operations do not involve the production of goods but rather constitute a trading activity. The ruling referenced other significant cases and established that the interpretation of laws must align with their intended purpose. Ultimately, the court's decision reinforced the understanding that hospitality businesses, despite their complexities, do not fall under the industrial category for tax benefits. This case serves as a pivotal reference point for future discussions on the taxation of service industries and the interpret... |
| 1983 SLD 1082, (1983) 144 ITR 173 | IT REFERENCE No. 231 OF 1973 | This case revolves around the interpretation of section 32(1) of the Income-tax Act, 1961, specifically regarding the treatment of a forfeited bond amount as a capital loss or business loss. The petitioner, the Commissioner of Income Tax, contested the Tribunal's decision that allowed for depreciation on the machinery's cost, inclusive of the forfeited bond amount of Rs. 1,50,000. The assessee had executed a bond to import machinery, linked to an obligation to export garments, which it failed to fulfill, leading to the forfeiture. The court ultimately ruled that the forfeiture did not constitute a capital expense but rather reflected normal business operations, reaffirming established legal principles regarding asset valuation and depreciation. The ruling emphasizes the distinct nature of capital expenditures versus operational losses in business accounting, contributing to ongoing discussions in tax law and financial reporting.... |
| 1970 SLD 477, (1970) 77 ITR 1007 | IT REFERRED CASE No. 5 OF 1966 , decided on 02.12.1969 | In the case of H.H. Maharaja Rana Hemant Singhji v. Commissioner of Income Tax, the Rajasthan High Court addressed the issue of whether certain assets sold by the assessee could be classified as personal effects under the Indian Income-tax Act, 1922. The court examined the nature of the assets, which included gold sovereigns, silver coins, and silver bars, and their use during religious ceremonies. The Tribunal had previously rejected the assessee's appeal, leading to this reference. The court concluded that the assets did not meet the criteria for personal effects as they were not held for the personal use of the assessee or family members. This decision is significant for taxpayers and legal practitioners, as it clarifies the interpretation of personal effects in tax law, thus impacting capital gains taxation. The ruling underscores the importance of the relationship between the asset and the possessor in determining tax obligations.... |
| 1990 SLD 195, 1990 CLC 664 | Writ Petition No. 201 of 1988 , decided on 09.02.1989 | In the case of Writ Petition No. 201 of 1988, the Lahore High Court addressed the critical issue of a petitioner's right to produce rebuttal evidence in a civil suit under the Civil Procedure Code (V of 1908). The petitioner, Ghulam Nabi, had initially presented his evidence but later sought to produce additional documents, asserting his right to rebut the evidence provided by the respondents, which was not permitted by the trial court. The High Court ruled that the trial court's refusal to allow rebuttal evidence was unjustified, as the petitioner had explicitly reserved this right. This ruling reinforces the importance of allowing parties a fair opportunity to present their cases fully, a principle that is essential in the interest of justice. The decision mandates that trials respect procedural rights and expedites the judicial process, aligning with current trends in civil litigation that advocate for fair and efficient resolutions. The case underscores the significance of procedur... |
| 1984 SLD 1786, 1984 PLC 1263 | 325/409 of 1983 , decided on 29.02.1984 | In the case of Hamid Asghar versus The Deputy Commissioner, Rawalpindi, the Service Tribunal of Punjab dealt with disciplinary actions under the Punjab Service Tribunals Act (IX of 1974). The case revolved around a disciplinary charge against Asghar, a copy clerk, for alleged interpolation of revenue records for ulterior motives. The Tribunal's ruling emphasized the necessity of conducting a fair inquiry and the principle of presumption of innocence, particularly for employees with long, unblemished records. The decision to reduce the punishment reflects a balanced approach to disciplinary actions in public service, advocating for justice and fairness in administrative procedures. Key trends regarding disciplinary actions, public service, and employee rights were underscored in this case.... |
| 1996 SLD 1379, 1996 PLD 331 | Regular First Appeal No. 165 of 1994 , decided on 20.09.1995 | In the case of Regular First Appeal No. 165 of 1994, the Lahore High Court examined the conditions under which appeals can be filed against decrees under the Banking Tribunals Ordinance, specifically focusing on the non-compliance of depositing the decretal amount. The court highlighted the importance of adhering to legal requirements for the appeal process, stating that without such compliance, the appeal cannot be entertained. The case involved the petitioners FARM AIDS and others against DEAUCHE BANK, where the court ruled that the appellant must deposit the required amount within three months to proceed with the appeal. This decision illustrates the stringent requirements set by the Banking Tribunals Ordinance for appeals, emphasizing the need for petitioners to follow due process. The outcome of this case serves as an essential reference for understanding the procedural aspects of filing appeals in banking matters, particularly regarding the necessity of complying with financial p... |
| 2015 SLD 1354, 2015 SCMR 233 | Civil Appeals Nos. 727-730, 777, 788, Civil Appeal , decided on 17.12.2014 | The case revolves around the maintainability of constitutional petitions against interim/interlocutory orders of Election Tribunals in Pakistan. The Supreme Court addressed multiple civil appeals and petitions, emphasizing the importance of swiftly resolving election-related disputes. It highlighted the exclusive jurisdiction of Election Tribunals as established by Article 225 of the Constitution, stating that petitions against interlocutory orders are generally not permissible unless they meet specific criteria of being patently illegal and lacking an alternative remedy. The court's ruling reinforces the legislative intent to expedite election processes and reduce delays caused by judicial interventions. This case is significant for understanding the procedural dynamics of election petitions in Pakistan and the boundaries of judicial review in electoral matters, especially in light of the Representation of the People Act, 1976.... |
| 1992 SLD 1723, (1992) 197 ITR 639 | In the case involving Jiyajeerao Cotton Mills Ltd. versus the Assistant Commissioner of Income Tax, the court examined allegations of willful tax evasion under the Income-tax Act, 1961. The petitioner claimed expenses for Special Reserve Police personnel deployed at their factory, which the revenue disputed as fictitious. The court ruled that the complaint could not be dismissed based on the petitioner's defense, emphasizing the need to evaluate the allegations within the complaint's context. Key sections of the Income-tax Act were referenced, including 276C, 277, and 278B. The ruling reinforces the principle that the validity of a complaint is determined by its allegations rather than the potential for acquittal based on a defense. This case sheds light on the complexities of tax law and the legal standards for evaluating the merits of tax-related complaints, making it significant for legal practitioners and entities in the taxation domain.... | |
| 2018 SLD 2683 = 2018 PCRLJ 2 | Criminal Bail Application No. S-574 of 2016 , decided on 16.02.2017 | In the case of Criminal Bail Application No. S-574 of 2016, the Sindh High Court ruled on the pre-arrest bail application of Akhtiar Ahmed and Mukhtiar, who faced serious allegations under the Pakistan Penal Code, including rape and criminal intimidation. The court's decision was influenced by the affidavits of the complainant and witnesses, who stated they had been compensated and no longer wished to pursue the case against the petitioners. The court found that the prosecution's case was undermined by delays and inconsistencies, leading to a conclusion that further inquiry was warranted. This case highlights the importance of witness credibility and the impact of extrajudicial settlements on the judicial process, particularly in sensitive criminal matters. The significance of timely and credible evidence in securing convictions was also underscored, making this case a critical reference point for future bail applications in similar contexts.... |
| 2018 SLD 2487, 2018 YLR 2501 | Cr. Misc. No. 3 of 2018 , decided on 02.02.2018 | This case involves a bail petition filed by Tahir Iqbal and six others accused of kidnapping Abdul Ghafar and his daughter. The motive was linked to a previous marriage relationship that had soured. The court reviewed the facts, noting that the complainant had reconciled with the accused and did not wish to proceed with the case. The court's decision highlighted the importance of voluntary compromise in criminal proceedings, particularly when the complainant no longer wishes to pursue the matter. This case illustrates the nuances of bail law in Pakistan, particularly in relation to non-compoundable offences and the discretion exercised by the court in such matters. It underscores the role of mediation and community intervention in resolving disputes, which can lead to justice being served while respecting the wishes of the parties involved. The decision aligns with previous case law where courts have considered the will of the complainant as a significant factor in bail applications.... |