Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2009 SLD 1735, 2009 SCMR 903 | Civil Appeal No.1302 of 2005 , decided on 30.10.2008 | In the case of Iqbal Ahmed vs. Muslim Commercial Bank Ltd., the Supreme Court of Pakistan dealt with issues of employment misconduct and the implications of criminal acquittal on departmental proceedings. The appellant, a cashier, was accused of gross negligence after failing to account for Rs. 2 million from a total of Rs. 35 million entrusted to him. Despite being acquitted in a criminal case, the court ruled that the departmental proceedings were valid and independent. The ruling reinforced the principle that negligence leading to financial loss can warrant dismissal under the Industrial and Commercial Employment (Standing Orders) Ordinance. The court's decision highlights the importance of accountability in financial institutions and clarifies the standards for misconduct, ensuring that employees are held to a high standard of diligence.... |
| 1999 SLD 439, 1999 SCMR 2117 | Civil Appeal No. 823 of 1990 , decided on 29.11.1992 | This case revolves around the interpretation of the Annual Confidential Report (ACR) of a civil servant who served as a Judicial Magistrate. The Supreme Court of Pakistan analyzed the validity of adverse remarks made in the ACR and the procedural adherence of the Service Tribunal. It highlighted the importance of following established protocols when evaluating performance reports and the need for tangible evidence when making such assessments. The case underscores the significance of the role of the Reporting Officer and the Countersigning Officer in maintaining integrity and transparency in civil service evaluations. The ruling emphasizes the necessity for proper counselling and the implications of recorded remarks in promoting accountability within the civil service framework. Keywords include 'Annual Confidential Report', 'Judicial Magistrate', 'Service Tribunal', 'Supreme Court of Pakistan', and 'civil service accountability'.... |
| 2000 SLD 84, 2000 PTD 983, (1998) 233 ITR 335 | Tax Case (Reference) No. 418 of 1982 , decided on 29.10.1996 | In the landmark case of E.I.D. Parry Ltd. vs. Commissioner of Income Tax, the Madras High Court addressed the nuanced distinction between capital and revenue receipts under the Income Tax Act, 1961. The case stemmed from a contractual agreement between E.I.D. Parry Ltd. and Mitsubishi for the expansion of a fertilizer factory. The crux of the dispute revolved around a compensation payment of Rs. 9.5 lakhs, which was agreed upon due to delays and failures in the project execution. The court meticulously analyzed the nature of this payment, ultimately ruling that a portion was capital in nature due to its connection to the procurement of capital assets, while the remainder was classified as a revenue receipt, reflecting losses in production. This decision underscores the critical need for businesses to understand the implications of compensation structures and their tax liabilities, providing clarity on how such payments are treated under the law. The ruling is significant for corporatio... |
| 2013 SLD 594, 2013 PLD 61 | Writ Petition No. 984 of 2011 , decided on 07.02.2013 | In the case of Writ Petition No. 984 of 2011, the Peshawar High Court examined the application of Section 145 of the Criminal Procedure Code in a land dispute involving multiple parties. The petitioners, led by Ali Rahman, challenged the orders of the lower courts that attached the disputed property, arguing that the complaint filed did not meet the legal criteria. The court reviewed the circumstances surrounding the case, noting the history of violence associated with the land dispute, including several murders. The court reiterated that Section 145 is intended to prevent imminent threats to peace and to maintain status quo in property disputes until resolved in civil courts. The ruling emphasized that the attachment order was justified given the likelihood of further conflict and upheld the lower courts' decisions as lawful. This case highlights the application of legal provisions in maintaining public order amid civil disputes, reinforcing the importance of procedural adherence in j... |
| 2009 SLD 499 = 2009 CLC 390 | Civil Revisions Nos.86 and 87 of 2004 , decided on 12.12.2008 | This case revolves around the inheritance rights of Mst. Lal Bibi following the death of her husband, Muhammad Manzoor. The Peshawar High Court deliberated on the admissibility of evidence regarding the dower deed and the legitimacy of the marriage between Mst. Lal Bibi and Muhammad Manzoor. The court ultimately ruled in favor of the plaintiffs, affirming their rights to a share of the inheritance and the dower property. The case highlights key legal principles regarding marriage, inheritance rights, and the admissibility of documentary evidence in court. The legal precedents cited include the necessity of registering dower deeds and the implications of divorce in inheritance claims. This ruling is significant for understanding women's rights in inheritance under Islamic law.... |
| 2013 SLD 2087, 2013 CLD 627 | Spl. H.C.A. No.25 of 2011 , decided on 26.09.2012 | The case of Muhammad Hanif vs. NIB Bank Limited revolves around the legal status of a purchaser of mortgaged property in the context of banking recovery proceedings. The Sindh High Court examined the implications of the Financial Institutions (Recovery of Finances) Ordinance, 2001, particularly the definition of a 'customer' and the necessity of a legal relationship between the financial institution and the borrower. The court ruled that since the appellant purchased the property from the borrower without the bank's involvement, he lacked the standing to be included in the recovery suit. This ruling emphasizes the importance of established legal relationships in financial transactions and sets a precedent for future cases involving third-party purchasers of mortgaged assets. The decision highlights the stringent requirements for being recognized as a necessary party in banking litigation, reinforcing the legal framework surrounding financial recoveries in Pakistan.... |
| 1997 SLD 306, 1997 PTD 2386 | I.T.As. Nos. 1814/LB, 1815/LB, 4432/LB and 4431/LB , decided on 09.06.1996 | In the case of I.T.As. Nos. 1814/LB, 1815/LB, 4432/LB, and 4431/LB of 1992-93, the Appellate Tribunal Inland Revenue addressed significant issues under the Income Tax Ordinance, 1979. The case revolved around the validity of a Wealth Statement filed by the Assessee before the finalization of the assessment for the years 1990-91 and 1991-92. The Tribunal concluded that the Wealth Statement should have been accepted and that the additional tax imposed under section 13(1)(b) was not warranted. The Tribunal also noted the Assessee's old age and simple living conditions, which contributed to their decision against the imposition of penalties. This case highlights crucial aspects of tax law, particularly the importance of accurate financial disclosures and the rights of taxpayers in challenging unjust tax assessments.... |
| 2006 SLD 341, 2006 CLD 371 | Appeal No.21 of 2004 , decided on 19.10.2004 | In this case, First Capital Securities Corporation Ltd. appealed against an order from the Securities and Exchange Commission of Pakistan regarding the tender of gains made from share transactions. The dispute centered around section 224(2) of the Companies Ordinance, which mandates the recovery of gains within a specified period. The court ruled that the Commission acted within its authority when it demanded the tender of the gains, which had not been submitted within the legally required timeframe. The decision highlighted the importance of adhering to statutory deadlines in financial transactions, particularly in the securities market. This ruling reinforces the regulatory framework governing financial transactions and the responsibilities of corporations in reporting gains to regulatory bodies. The implications of this decision are significant for entities operating in the securities market, as it underscores the necessity for compliance with legal provisions to avoid penalties. Ke... |
| 2010 SLD 3163, 2010 PLC 847 | , decided on 09.06.2006 | This case revolves around the appeal by the Government of Northwest Frontier Province against the decision of the Service Tribunal which favored Asif Iqbal, an employee dismissed from service. The Supreme Court examined the principles surrounding the authority of the Inquiry Committee and the Service Tribunal, particularly focusing on the non-binding nature of the Inquiry Committee's recommendations. The Court upheld the Tribunal's discretion to condone delays in appeals, asserting that such decisions are based on factual considerations that cannot be overturned without substantial justification. The Court's ruling reinforces the importance of procedural fairness in administrative decisions and highlights the role of evidence in disciplinary actions against public servants. Keywords: Supreme Court, Service Tribunal, administrative law, procedural fairness, employee dismissal, Inquiry Committee, appeal rights.... |
| 1978 SLD 402, (1978) 111 ITR 398 | C. P. No. 14 OF 1969 , decided on 04.03.1977 | In the case of C. P. No. 14 OF 1969, the Kerala High Court addressed the issue of tax liability during the winding-up of a company. The court held that the Official Liquidator could not be compelled to pay interest on tax demands without prior court authorization, highlighting the importance of judicial oversight in matters involving the liquidation of corporate assets. This decision underscored the balance between tax obligations and the rights of creditors, ensuring that the liquidation process adheres to legal requirements and protects stakeholders' interests. The ruling is significant for tax law and corporate liquidation proceedings, emphasizing the need for compliance with judicial processes when dealing with tax demands against companies in liquidation. This case serves as a critical reference for similar future disputes involving tax recovery and corporate insolvency.... |
| 1991 SLD 205, 1991 PLD 546 | Civil Appeals Nos.88 to 91 of 1982 , decided on 09.01.1991 | This case revolves around the interpretation of the Imports and Exports (Control) Act, 1950 and the Constitution of Pakistan, particularly regarding the rights of individuals to obtain import licenses following the issuance of No-Objection Certificates by the Government. The Supreme Court ruled in favor of the respondents, emphasizing the importance of the doctrine of promissory estoppel in protecting the rights of citizens against administrative inaction. The decision underscored the necessity for the Government to honor its commitments to individuals who have acted in reliance on official representations. This ruling is significant as it reinforces the principle that executive actions must be accountable and transparent, thereby fostering trust in governmental processes. The implications of this judgment are far-reaching for business and trade practices in Pakistan, ensuring that individuals are not unduly penalized for relying on government assurances. As the legal landscape continu... |
| 2006 SLD 3768, (2006) 285 ITR 45 | IT REFERENCE CASE No. 87 OF 1999 , decided on 21.03.2006 | In the landmark case of Ramachandra Pesticides P. Ltd. v. Commissioner of Income Tax, the Karnataka High Court addressed critical issues surrounding self-assessment and the imposition of penalties under the Income-tax Act, 1961. The case revolved around the interpretation of section 140A, particularly its implications for taxpayers who fail to pay their due taxes on time. The court emphasized that penalties should not be automatic and must consider the circumstances that led to the delay. The assessee, Ramachandra Pesticides, faced penalties due to non-payment of advance tax, which was attributed to financial hardships stemming from natural disasters affecting their business operations. The ruling underscored the necessity for tax authorities to provide taxpayers with opportunities to present their cases before penalties are enforced. This case sets a precedent on the importance of understanding the specific context of taxpayer defaults, advocating for fairness and discretion in tax ad... |
| 2024 SLD 3325 | ITA NO. 5381/LB/2023 , decided on 18.09.2023 | This case addresses critical issues under the Income Tax Ordinance, 2001, specifically Section 122(1). The Appellate Tribunal Inland Revenue considered the evidence presented by Mr. Muhammad Nadeem Khan against the tax authority's decision. The legal arguments focused on compliance with tax regulations and the proper application of the law. The Tribunal's ruling underscores the importance of maintaining adherence to tax obligations, reflecting the legal standards expected in income tax assessments. The case illustrates the legal framework governing tax disputes and the role of appellate review in ensuring fair outcomes in tax matters.... |
| 2007 SLD 1003, (2007) 288 ITR 25 | ... | |
| 1976 SLD 130, 1976 SCMR 8 | Civil Appeal No. 46 of 1970 , decided on 04.06.1975 | In the case of Civil Appeal No. 46 of 1970, the Supreme Court of Pakistan addressed the intricate issues surrounding the transfer of property under the Displaced Persons (Compensation and Rehabilitation) Act and Settlement Scheme No. VIII. The case involved a dispute over house No. H/77, Murree Road, Rawalpindi, which was claimed by Khawaja Masood (the appellant) and was previously transferred to Ameer Bakhsh (respondent No. 1). The court deliberated on the definitions and eligibility criteria established by the settlement schemes, particularly concerning the availability of properties for transfer. The ruling emphasized the importance of the legal finality of earlier transfer orders, stating that the house was not available for reallocation under the newer settlement scheme as it had already been transferred. The decision underscored the principle of legal authority in property transfer cases, particularly in the context of displaced persons and rehabilitation laws. The court dismisse... |
| 1992 SLD 855, 1992 PLC 533 | 4-A(797)/L and 4-A(952)/L of 1991 , decided on 21.01.1992 | This case revolves around an industrial dispute concerning the transfers of employees within the General Post Office in Lahore. The petitioners, who were members of a trade union, alleged that their transfers were a result of unfair labor practices due to their union activities. However, the court found that the transfers were justified for administrative reasons and did not infringe upon the employees' rights. The ruling highlighted the balance between administrative authority and labor rights, emphasizing that administrative transfers can occur without malice or personal grudge against the employees involved. This case underscores the importance of clear evidence when alleging unfair labor practices and the rights of employers to manage their workforce effectively. Keywords such as 'industrial relations', 'labor practice', 'administrative transfer', and 'trade union rights' are critical for understanding the implications of this case in labor law.... |
| 1976 SLD 269, (1976) 102 ITR 202 | IT REFERENCE No. 78 OF 1972 , decided on 17.12.1973 | The Kerala High Court case concerning Michael A. Kallivayalil revolves around the interpretation of sale transactions under the Income-tax Act, 1961. The key legal question was whether the sale of the Elangad estate constituted an adventure in the nature of trade, thereby incurring taxable profits. The court examined the factual background, which included the purchase of the estate, the financial circumstances of the assessee, and the nature of the sale transaction. It was concluded that the sale was not a trading activity but rather a realization of an investment, as the assessee had no history of dealing in real estate. This case emphasizes the distinction between capital gains and income derived from trade, which is crucial for tax purposes. The decision is significant for tax law practitioners and individuals involved in real estate transactions. Keywords include Income-tax Act, taxable profit, capital gains, investment, trading activity, and financial obligations.... |
| 2018 SLD 2935, 2018 PLJ 815 | Constitution Petition No. 134 of 2012 , decided on 31.08.2018 | In the landmark case of Constitution Petition No. 134 of 2012, the Supreme Court of Pakistan addressed the critical issue of legal education standards in the country. The ruling highlighted the growing demand for well-trained lawyers and emphasized the need for strict regulations governing law colleges and universities. The Court reinstated essential examinations like the Bar Entrance Examination (LAW-GAT) and established guidelines for the admission process to law colleges through the Law Admission Test (LAT). The decision also included directives for the disaffiliation of sub-standard colleges and mandated improvements in legal education to ensure that future lawyers possess the necessary skills and knowledge to practice effectively. The ruling is expected to enhance the quality of legal education and ultimately improve the standards of advocacy in Pakistan, ensuring that legal practitioners are well-equipped to uphold justice and serve the community.... |
| 1990 SLD 659, 1990 SCMR 516 | Criminal Petition for Leave to Appeal No.340 of 19 , decided on 19.04.1989 | This case involves a criminal petition for leave to appeal regarding a conviction under the Penal Code in Pakistan. The petitioners, Nazra and others, were convicted for attempted murder after attacking Muhammad Amir, resulting in multiple injuries. The Supreme Court found that the victim provided a detailed account of the incident, and the defense's claim of an accidental injury was dismissed. The case highlights important issues related to criminal liability, the credibility of witness testimonies, and procedural timelines in legal appeals. The decision emphasizes the rigorous standards applied by the Supreme Court in reviewing lower court decisions, particularly in criminal cases. Legal practitioners must be aware of the implications of this case for future appeals, especially concerning the timely filing of petitions and the weight of witness testimonies. The ruling reinforces the need for a thorough understanding of the law and the importance of presenting credible evidence in cou... |
| 1969 SLD 455, (1969) 73 ITR 586 | WRIT PETITION No. 2540 OF 1966 , decided on 07.11.1968 | This case revolves around the reassessment of income under the Income-tax Act, 1961, where the petitioner, Bedi & Co. (Private) Ltd., contended that a sum received from a Canadian company was a loan. However, the Income-tax Officer suspected it was actually a commission for facilitating machinery purchases for a public company. The court analyzed the evidence presented, including the lack of repayment and security for the loan, and upheld the Income-tax Officer's decision to reassess the income as taxable. The ruling highlights critical aspects of income disclosure and assessment procedures under tax law, emphasizing the necessity for transparency in financial transactions to prevent tax evasion. This case serves as a significant precedent in tax law, particularly regarding the interpretation of income characterization and the implications of failing to fully disclose material facts. The decision underscores the rigorous standards of disclosure required under the Income-tax Act, aiming... |
| 2004 SLD 3443, 2004 PLJ 946 | W.P. No. 10 of 1981 , decided on 15.01.2004 | In the case of W.P. No. 10 of 1981, the Lahore High Court addressed a significant legal issue surrounding the validity of gift transactions under the Punjab Land Reforms Rules, 1972, and the Land Reforms Act, 1977. The petitioners, Mst. Rohila Mehndi and others, challenged the decisions of the Chief Land Commissioner and the Federal Land Commission, which declared their land gifts void. The court highlighted the importance of the audi alteram partem principle, ensuring that all affected parties have the right to be heard in legal proceedings. The decision underscores the necessity of adhering to natural justice principles in administrative actions. This case is pivotal for understanding the application of land reform laws in Pakistan, particularly concerning the rights of minors and the validity of familial gift transactions. The court's ruling not only reinstates the rights of the petitioners but also reinforces the legal framework governing land gifts and resumption processes. Keywor... |
| 1995 SLD 1137 = 1995 CLC 1346 | Civil Miscellaneous Application Nos. 4082 to 4084 , decided on 28.03.1995 | In the case of Metropolitan Steel Corporation vs. Federation of Pakistan, the Sindh High Court examined the application for condonation of delay in filing a Civil Miscellaneous Application (CMA) to set aside an ex parte decree. The court highlighted the importance of timely legal action and the stringent requirements under the Limitation Act. Despite the defendant's claims regarding service and non-cooperation from government officials, the court found that the defendant was aware of the proceedings and failed to justify the delay. The ruling underscores the necessity of diligence in legal matters and the consequences of failing to adhere to procedural timelines. This case serves as a critical reminder for legal practitioners to ensure compliance with procedural rules to avoid adverse outcomes. Keywords: condonation of delay, ex parte decree, Civil Procedure Code, Limitation Act, Sindh High Court, legal proceedings.... |
| 1998 SLD 1581, 1998 PLC 1269 | D-543 of 1997 , decided on 20.05.1998 | In the case of Abdul Razzak vs. Government of Sindh, the Sindh High Court addressed the constitutional petition challenging the reversion of Abdul Razzak, a civil servant. The court's decision highlighted the importance of the Service Tribunal's jurisdiction under Article 212 of the Constitution of Pakistan, which clearly states that civil servants must pursue their grievances through the appropriate tribunal rather than the High Court. The court found that the petitioner had not established a valid basis for invoking High Court jurisdiction, as the reversion order was related to the terms and conditions of service. The ruling underscored the legal principle that once an administrative court has jurisdiction, it excludes the High Court's jurisdiction in similar matters. This case serves as a significant reference for civil service disputes regarding promotion and reversion, illustrating the procedural requirements for challenging administrative actions in Pakistan's legal framework. Ke... |
| 2020 SLD 1940, 2020 YLR 1406 | Criminal Bail Application No. S-624 of 2019 , decided on 22.07.2019 | This case revolves around the bail application of the accused, Chelo and others, who were implicated in a serious crime involving alleged rape. The court, while considering the bail application, scrutinized the FIR and found that the applicants had not been directly involved in the commission of the crime but were merely present. The case highlights the importance of evaluating the role of each accused in criminal proceedings, especially when it comes to the grant of bail. The court's decision reflects the legal principles surrounding bail in Pakistan, including the necessity for further inquiry into the allegations. The ruling underscores the judicial discretion exercised in bail matters, especially in cases involving severe accusations such as those under the Pakistan Penal Code regarding rape. This decision could serve as a precedent for similar cases where the role of the accused is ambiguous and requires a deeper investigation. Legal professionals and advocates must remain cogniza... |
| 1962 SLD 15, 1962 PLD 176 | Matter No. 10 of 1960 , decided on 20.07.1961 | This case revolves around the jurisdiction of the Dacca High Court regarding the registered office of Chittaranjan Cotton Mills, Ltd. The court examined whether the company had legally transferred its registered office from Dacca to Calcutta before August 15, 1947. The Companies Act (VII of 1913) stipulates that a registered office cannot be moved from one sovereign state to another without following prescribed legal protocols. The court found that the company did not follow these protocols and that the registered office remained in Dacca. This decision is crucial for corporate governance, emphasizing the importance of maintaining accurate records and adhering to legal requirements. The ruling confirmed the court's jurisdiction under the Companies Act and directed the rectification of the share register to reflect the petitioner's rightful ownership of shares. This case serves as a significant precedent in matters concerning corporate law and the jurisdiction of courts over corporate e... |
| 1991 SLD 996, 1991 SCMR 1526 | Civil Petition No. 23-R of 1990 , decided on 18.02.1990 | In this landmark case, the Supreme Court of Pakistan deliberated on the interpretation of seniority rights under the Constitution of Pakistan, particularly concerning the provisions of Art. 212(3). The petitioner, an employee of WAPDA, contested a seniority determination following a transfer he had requested. The Court examined the binding nature of the transfer order, which explicitly stated that seniority would be reckoned from the date of joining at the new office. The ruling underscored the importance of clear communication in employment contracts and the implications of accepting transfer conditions. This case serves as a crucial reference for employment law, particularly related to seniority disputes and employee rights during transfers, highlighting the balance between individual requests and organizational policies. Keywords: seniority rights, transfer order, employment law, Pakistan Supreme Court, constitutional provisions, WAPDA.... |
| 1984 SLD 1595, 1984 PLC 1003 | GA-648 and LHR-649 and LHR-532 of 1981 , decided on 31.03.1982 | This case revolves around the appeals filed by the Water and Power Development Authority (WAPDA) against decisions made by the Punjab Labour Court regarding the reinstatement of employees suspended for an indefinite period. The Labour Appellate Tribunal ruled that the employees, classified as workmen under various labor laws, were wrongfully suspended for more than the legally permissible period of 28 days. The Tribunal clarified that WAPDA employees are not classified as civil servants under the Civil Servants Act, thus allowing them to seek redressal through the Labour Court. The ruling highlighted the independence of WAPDA as a corporate entity and reaffirmed the applicability of labor laws to its employees. This landmark decision reinforces workers' rights and clarifies the legal status of employees working in semi-autonomous government corporations, ensuring their protection under labor laws. The case has implications for labor relations and governance within public sector entitie... |
| 2003 SLD 3790, (2003) 262 ITR 428 | D-2741 of 2003 , decided on 01.10.2003 | The case of Amway India Enterprises v. Union of India highlights the powers of tax authorities under the Income-tax Act, 1961, specifically sections 131 and 131(1A). The petitioner, engaged in direct selling, challenged the summons issued for details regarding commissions paid to distributors in Kerala, arguing jurisdictional overreach. However, the Kerala High Court ruled in favor of the tax authority, affirming the legitimacy of the summons based on the suspicion of income concealment. This case underscores the balance between taxpayer rights and the tax authorities' duty to investigate potential tax evasion. It serves as a precedent for similar inquiries into direct selling entities and their compliance with tax laws, making it significant for businesses operating in this domain.... |
| 2010 SLD 3185, 2010 PLC 957 | Constitutional Petitions Nos.D-1508 and 1563 of 20 , decided on 22.04.2010 | In the case of Constitutional Petitions Nos.D-1508 and 1563 of 2009, the Sindh High Court addressed significant issues regarding the recruitment process for Additional District and Sessions Judges. The petitioners challenged the criteria and process for selection, arguing that two different standards were used for the tests, which led to unfair treatment. The court found merit in the petitioners' claims, noting that candidates who scored above 50% in the first test were unjustly excluded from the second test. The court's decision aimed to ensure a fair recruitment process, emphasizing the importance of maintaining integrity and transparency in civil service selection. This case highlights critical aspects of constitutional law and administrative justice, relevant for legal practitioners and scholars alike. Keywords such as 'Constitutional Law', 'Civil Service Recruitment', and 'Judicial Review' are essential for understanding the implications of this ruling.... |
| 2004 SLD 1843 = 2004 CLC 857 | Civil Revision No.468 of 2003 , decided on 06.05.2003 | In the case of Civil Revision No.468 of 2003, the Lahore High Court addressed a dispute between BASHIR AHMAD and RIZWAN SAEED regarding the possession of a suit property. The crux of the matter revolved around claims of ownership and possession, with both parties asserting their rights over the disputed land. The court, under the provisions of the Civil Procedure Code, particularly O. XXXIX, Rr.1 & 2, emphasized the necessity to maintain the status quo to prevent any party from being unjustly disturbed during the litigation process. This case highlights the legal intricacies involved in property disputes, particularly the implications of gift deeds and the validity of power of attorney. The ruling also reflects the court's commitment to ensuring that cases are resolved based on merits and within a reasonable timeframe, thus promoting judicial efficiency and fairness. For those interested in property law, this case serves as a significant reference point, showcasing the application of c... |
| 1979 SLD 1572 = 1979 PCRLJ 975 | Criminal Bail Application No. 962 of 1978 , decided on 10.10.1978 | In the case of Muhammad Akram vs. The State, the Sindh High Court addressed a bail application concerning serious charges of murder under the Pakistan Penal Code. The court examined the facts surrounding the case, noting that the prosecution's argument relied heavily on the allegation of lalkara. The court considered the absence of any weapon recovered from the petitioner and the lack of active participation in the alleged attack. The learned counsel for the applicant argued effectively, citing a precedent where bail was granted under similar circumstances. Ultimately, the court granted bail, underscoring the principle that the evidence must be evaluated comprehensively before making determinations regarding bail in homicide cases. This ruling serves as a significant reference point in criminal law, particularly regarding bail procedures and the interpretation of common intention under section 34 of the Pakistan Penal Code. Key terms related to this case include bail, criminal law, pro... |
| 2022 SLD 533, 2022 PTD 406, 2022 PTCL 498 | Writ Petition No. 4428-P of 2020 , decided on 14.10.2021 | In the case of Writ Petition No. 4428-P of 2020 decided by the Peshawar High Court, the petitioners, represented by MESSRS A.Q. CUSTOMS AGENCY, challenged the detention of their imported vehicles by Customs Authorities. The court examined the legal framework under the Constitution of Pakistan and the Import Policy Order, 2016, focusing on the classification of vehicles as either 'cars' or 'vans'. The decision highlighted the necessity of export certificates for vehicle clearance and reaffirmed the importance of adhering to the law and natural justice. This case contributes significantly to the discourse on vehicle importation regulations in Pakistan and the rights of importers, particularly in light of previous relevant case law. The ruling serves as a precedent for similar disputes in the future, emphasizing the legal protections available to importers against arbitrary actions by regulatory authorities.... |
| 2002 SLD 967, 2002 PCRLJ 655 | Special Ant Terrorism Appeal No.84 of 2001 , decided on 03.11.2001 | In the case of Special Ant Terrorism Appeal No.84 of 2001, the Sindh High Court addressed significant issues regarding the integrity of police investigations and the standards required for a valid conviction under the Anti Terrorism Act, 1997. The appellant, Inspector Syed MAIRAJ ALI SHAH, was accused of conducting a defective investigation that resulted in the acquittal of the accused in a separate criminal case. The court emphasized the need for a well-reasoned judgment that articulates the basis for any findings against a police officer. This case highlights the importance of due process and fair trial rights within the judicial system, particularly in cases involving allegations of terrorism. The decision to remand the case underscores the court's commitment to ensuring justice is served and that all parties are afforded a fair chance to present their case. The ruling is expected to have broader implications for future cases involving police conduct and the standards of investigati... |
| 1985 SLD 2176, 1985 PLC 819 | 611/1131 of 1984 , decided on 10.03.1985 | In the case of Muhammad Akram and others vs Secretary to Government of Punjab, the Service Tribunal dealt with the issue regarding the retrospectivity of the government's orders concerning the Rest and Recreation Allowance. The case arose after the introduction of new Basic Pay Scales effective from July 1, 1983, which significantly increased the basic pay for civil servants and simultaneously disallowed the Rest and Recreation Allowance from that date. The petitioners challenged the government's recovery order, asserting that it could not be applied retrospectively to amounts already drawn. The Tribunal analyzed the implications of retrospectivity in employment compensation and concluded that the petitioners had already benefited from the increased pay scales, therefore their claims against the retrospective recovery were dismissed. This case highlights the complex interplay between government policy changes and employee entitlements, and it underscores the importance of legal clarity... |
| 2024 SLD 4057, 2024 PLJ 142 | R.S.A No. 26 of 2011 , decided on 26.03.2024 | This case revolves around the legal principles of pre-emption under the Specific Relief Act and the Punjab Pre-emption Act. The core issue was whether the respondent had adequately demonstrated the performance of necessary legal notifications to exercise their pre-emption rights over a property sale. The court emphasized the importance of credible witness testimony and the necessity for the respondent to prove service of notices, which were not established convincingly. The decision highlighted the legal standards for pre-emption claims and the evidentiary burden on the plaintiff to substantiate their claims with reliable evidence. The ruling reinforces the critical nature of procedural compliance in property law disputes, particularly in pre-emption cases where the rights of parties are closely scrutinized.... |
| 2016 SLD 1995, 2016 PLJ 226 | I.C.A. No. 25 of 2016 , decided on 20.01.2016 | In the case of I.C.A. No. 25 of 2016, the Islamabad High Court addressed the legal implications of deputation under the Civil Servants Act, 1973. The petitioner, Ghansham Das, challenged his repatriation from the Ministry of Information Technology to his original position at the Pakistan Forest Institute. The court highlighted that employees on deputation do not possess an inherent right to remain in a borrowing department indefinitely and that their tenure is subject to the laws governing civil service. The court's ruling underscored the principle that repatriation decisions are within the discretion of the competent authority and are not typically subject to judicial review unless there are compelling legal grounds. This case serves as a significant precedent regarding the rights of civil servants in Pakistan, particularly concerning the terms of their service and the conditions under which they may be repatriated. Key trends in public administration law indicate a growing focus on t... |
| 2019 SLD 523, 2019 YLR 498 | Civil Revision Application No. S-142 of 2010 , decided on 14.09.2018 | This case revolves around a dispute regarding the possession of immovable property. The petitioner, Mohammad Nawaz Soomro, filed a Civil Revision Application against the dismissal of his suit for restoration of possession. The Sindh High Court ruled in favor of the petitioner, allowing the revision due to the failure of lower courts to recognize the illegal dispossession of the plaintiff. The ruling reinforced the principles established under the Specific Relief Act, particularly Section 9, highlighting that even without formal title documents, a person dispossessed of property can seek restoration based on possession alone. The decision emphasized that the defendant failed to prove lawful possession, as required by law. This case serves as a significant reference for similar disputes involving possession and dispossession of property, showcasing the importance of recognizing rights of possession even in the absence of formal ownership documents.... |
| 2023 SLD 7091 = 2023 PLJ 141 | S.C.R. Appln. Nos. 1 to 19 of 2022 , decided on 25.04.2022 | In the case of S.C.R. Appln. Nos. 1 to 19 of 2022, the Quetta High Court addressed multiple appeals concerning the confiscation of vehicles involved in smuggling activities under the Customs Act, 1969. The court examined the evidence presented by the Customs Authorities and found it inadequate to establish a connection between the vehicle owners and the alleged smuggling. The ruling emphasized the legal standard that vehicle owners cannot be penalized without direct evidence of their involvement in the crimes committed by drivers. This case highlights the legal protections afforded to individuals whose vehicles are used in unlawful activities without their knowledge. The decision reinforces the need for clear evidence in customs and smuggling cases, ensuring that the rights of vehicle owners are upheld in the face of allegations. This case serves as a precedent in customs law, particularly in matters relating to the confiscation of vehicles and the burden of proof required to substanti... |
| 2007 SLD 1040, (2007) 288 ITR 190 | ... | |
| 2018 SLD 269, 2018 CLD 268 | Appeals Nos. 59 to 83 of 2016 , decided on 18.05.2017 | This case revolves around the rectification of company names that were inadvertently registered with similarities to an already established entity, Popular Group of Companies. The Appeals Nos. 59 to 83 of 2016 highlight the importance of proper company registration practices under the Companies Ordinance, 1984, and the SECP Act. The decision emphasizes the need for thorough evaluation of cases involving potential trademark similarities and company names to avoid confusion in the market. The court's directive for a fresh hearing underscores the legal principle of ensuring all parties have the opportunity to present their claims to achieve justice. This case is significant for businesses and legal practitioners navigating company registration and trademark issues.... |
| 2010 SLD 1826, (2010) 323 ITR 151 | IT APPEAL Nos. 499 C/W 501, 504 AND 510 OF 2002 , decided on 25.06.2008 | This case revolves around the interpretation of Section 80-O of the Income Tax Act, 1961, which concerns deductions for royalty income from foreign enterprises. The Karnataka High Court examined whether the Tribunal erred in its judgment regarding the allowance of deductions on gross income rather than net income. The court highlighted the necessity for the assessee to provide detailed accounts of expenses incurred to earn the gross income claimed for deductions. The ruling reinforces the importance of adhering to the procedural requirements laid out in the Income Tax Act for claiming such deductions, thus impacting various stakeholders in the tax domain. This case serves as a critical precedent for taxpayers and tax professionals navigating the complexities of income tax deductions, particularly those involving foreign royalties.... |
| 2004 SLD 480, 2004 PTCL 509, 2005 PTD 779 | Appeal No.55 of 2003 , decided on 12.08.2003 | This case revolves around the seizure of non-importable goods, specifically second-hand VCRs and VCPs, under the Customs Act of 1969. The Appellate Tribunal Inland Revenue ruled on the procedural legitimacy of the seizure and subsequent show-cause notice issued by the Customs authorities. The Tribunal emphasized the importance of adhering to statutory time limits for notices and the necessity of lawful authority for imports. The decision highlighted the distinction between banned items and those liable for outright confiscation, with a focus on due process and the rights of the appellants. Keywords such as 'Customs Act', 'seizure', 'import restrictions', and 'natural justice' are vital for understanding the legal implications of this case. The Tribunal's ruling serves as a precedent for future customs-related disputes, reinforcing the need for compliance with legal frameworks governing imports and exports.... |
| 2021 SLD 2888, 2021 PLC 1573 | C.P. No.D-9013 of 2018 , decided on 12.02.2020 | In the case of Raja NAVEED vs. PROVINCE OF SINDH, the Sindh High Court was presented with a petition concerning the stoppage of salary for a police constable. The petitioner claimed to have been appointed legitimately in 2011 but faced salary stoppage since September 2018 due to alleged fake appointments within the police department. The court required the petitioner to provide substantial proof regarding his employment legitimacy, including official documentation, which he could not satisfactorily produce. The court emphasized that the issues surrounding salary and employment conditions fall under the jurisdiction of the Sindh Services Tribunal, thus rendering the constitutional petition not maintainable. The decision referenced previous case law and highlighted the importance of due process in employment matters within civil service, ultimately dismissing the petition. This case underscores the challenges faced by employees in proving the legitimacy of their appointments and the lega... |
| 1988 SLD 2978, 1988 SCMR 263 | Civil Petition No. 396 of 1987 , decided on 18.11.1987 | In the case of Civil Petition No. 396 of 1987, the Supreme Court of Pakistan addressed crucial issues regarding the restoration of an appeal dismissed for non-prosecution. The petitioners, represented by experienced advocates, argued that their counsel's absence was due to an inadvertent omission by the clerk, which was promptly rectified with a restoration application filed within ten days. The Court recognized the importance of due diligence in legal proceedings and highlighted that mere inadvertence should not penalize a party from having their case heard. This decision underscores the judicial discretion exercised in restoring appeals and reinforces the principle that litigants should not be lightly deprived of their right to a fair hearing. The ruling sets a precedent for similar cases where procedural lapses occur without deliberate intent. Legal practitioners should note the Court's emphasis on the circumstances surrounding each case, particularly regarding the timely filing of ... |
| 2007 SLD 1244, 2007 MLD 1311 | Civil Review Petition No. 48-C of 2000 , decided on 20.11.2006 | In the case of Civil Review Petition No. 48-C of 2000, the Lahore High Court addressed significant issues surrounding jurisdiction and evidence in corporate law. The applicant's counsel, Dr. A. Basit, argued that the High Court lacked jurisdiction due to the nature of the suit questioning a public company's proceedings. This argument was rejected as it was not previously raised. The court also reviewed objections regarding the de-exhibition of evidence and the need for piercing the corporate veil. Ultimately, the court found no merit in the review application, dismissing it in limine. This case emphasizes the importance of raising jurisdictional challenges at the appropriate stages of litigation and the stringent standards for reviewing prior judgments under the Civil Procedure Code. Keywords such as 'corporate law', 'jurisdictional challenges', 'evidence in corporate proceedings', and 'Lahore High Court' are essential for understanding the implications of this case.... |
| 1980 SLD 1346, 1980 PLC 163 | Appeal No. 208 of 1976 , decided on 04.12.1979 | This case revolves around the appeal of Waqar-ul-Islam against the Education Department of Punjab concerning his promotion as an Instructor in Urdu Shorthand and Typewriting. The appellant claimed seniority based on qualifications that he argued were acquired prior to the prescribed timeline established by the department. The Tribunal highlighted the critical issue of eligibility based on qualifications and the adherence to procedural timelines for appeals. The case underscores the significance of proper documentation and compliance with the Punjab Service Tribunals Act, particularly regarding limitations on appeals. The decision serves as a reminder for civil servants about the importance of maintaining accurate records of qualifications and timely submission of representations. Keywords: promotion, civil servant, qualifications, limitation, appeal, Urdu Shorthand, Typewriting.... |
| 2000 SLD 1697, 2000 PLC 664 | Writ Petition No. 2478 of 1998 , decided on 04.07.2000 | This case revolves around the unfair labor practices alleged against employees of the Punjab Road Transport Corporation (Urban), Islamabad. The High Court dealt with a writ petition challenging the decisions of the N.I.R.C. regarding charge sheets issued to drivers for alleged misappropriation of diesel oil. The court emphasized the principle of consistency, noting that the allegations against the current respondents were identical to those previously quashed by the N.I.R.C. for other drivers. The petitioners argued that since the present respondents were not parties in earlier proceedings, the prior rulings should not apply to them. However, the court found that the nature of the charges was the same, and thus the earlier decisions were relevant. The dismissal of the petition reaffirmed the importance of consistency in labor law adjudications, particularly in cases involving multiple employees facing similar accusations. This case highlights key aspects of labor rights and the judicia... |
| 1985 SLD 1021, 1985 SCMR 1940 | Civil Petition No. 813 of 1976 , decided on 20.02.1980 | In the case of Civil Petition No. 813 of 1976, the Supreme Court of Pakistan addressed the issues of limitation in the context of appeals in tax-related matters. The court ruled that the petitioner's application for a certificate of fitness to appeal was not competent, and thus the time spent on this application could not be excluded from the calculation of the limitation period. The decision emphasized the importance of adhering to procedural timelines in legal proceedings. This case serves as a significant reference for understanding the implications of the Income-tax Act and the Constitution of Pakistan concerning appeals and limitations. Keywords: Supreme Court, legal appeal, limitation period, Income-tax Act, constitutional law, procedural compliance.... |
| 1994 SLD 330, 1994 PLC 735 | C.P: No. 56 of 1994 , decided on 07.07.1994 | In the case of MUHAMMAD AFZAL and others vs REGISTRAR OF TRADE UNIONS, BALOCHISTAN, the Quetta High Court addressed critical issues surrounding the determination of a Collective Bargaining Agent (CBA) under the Industrial Relations Ordinance (XXIII of 1969). The case arose from a dispute over a referendum held on February 9, 1994, which declared Gatron (Industries) Labour Union as the CBA. The petitioners challenged the legality of the referendum, asserting that it was conducted improperly and without adequate notice to all relevant parties, particularly the industry-wise unions. However, the court ruled that the referendum process was valid and that individual workers do not possess the standing to contest the CBA designation, which is inherently a matter between registered trade unions. The decision underscored the importance of adhering to established procedures in labor relations while also affirming the principle that disputes regarding trade union elections should primarily be re... |
| 1969 SLD 777, 1969 PCRLJ 1285 | Criminal Appeal No. 51 of 1964 , decided on 29.08.1967 | In the case of Hajan Khan and 2 Others vs. The State, the Sindh High Court dealt with an appeal against a conviction under sections 395 and 397 of the Pakistan Penal Code. The appellants were sentenced to seven years of rigorous imprisonment. The crux of the case revolved around a dispute over land possession and the alleged theft of crops by the appellants. The prosecution's case relied heavily on the testimony of eye-witnesses and an alleged extra-judicial confession. However, the court found significant issues with the reliability of the witnesses, who had prior conflicts with the appellants, and noted that the confession could not be used against Hajan Khan due to the presence of police officers during the confession. Ultimately, the court concluded that the prosecution had not met the burden of proof required for conviction, leading to the acceptance of the appeal and the acquittal of the appellants. This case highlights critical aspects of criminal law, including the importance o... |
| 1990 SLD 1752, (1990) 182 ITR 234 | D-2741 of 2016 | In this significant case, the Allahabad High Court addressed the issue of maintainability of a writ petition filed under Article 226 of the Constitution of India. The petitioner sought a direction for the refund of an amount seized from his wife. Initially, he did not request any interest on the seized amount. Later, he sought to amend the petition to include interest claims. The court clarified that as the principal amount had already been refunded, the amendment to seek interest could not be granted. This ruling underscores the importance of clearly stating all claims in legal petitions and the implications of procedural requirements in writ proceedings. Keywords: writ petition, refund, interest, maintainability, Article 226, seized amount, amendment, legal procedure.... |
| 2024 SLD 2866, 2024 CLC 381 | Civil Appeal No.62 of 2018 , decided on 07.04.2023 | This case revolves around a civil appeal concerning a suit for a permanent injunction under the Specific Relief Act, 1877. The appellants, JAMROZ KHAN and another, claimed ownership and possession of a specific piece of land measuring 07 Marlas located in survey No.1287. They faced opposition from the respondents, SHUJAT KHAN and others, who sought to forcibly occupy the land. The initial ruling by the Civil Court favored the plaintiffs, but the Appellate Court dismissed the suit, citing a lack of proper description of the property. The High Court found that the plaintiffs had adequately proven their ownership and possession through relevant documents, including Jamabandi and Girdawri registers, which clearly indicated their rights over the land. The High Court's decision to restore the Civil Court's judgment highlights the importance of proper evidence in property disputes and reaffirms the principle that ambiguity in pleadings should not automatically dismiss a suit when the evidence... |
| 2023 SLD 592, 2023 SCMR 770 | Civil Petition No. 2602 of 2019 , decided on 05.10.2022 | This case revolves around Allah Ditta, a civil servant who was dismissed for misappropriating public funds while serving as a Postmaster. The Supreme Court of Pakistan reviewed the case after the petitioner appealed against the Federal Service Tribunal's decision that upheld his dismissal. The key issues involved allegations of fraud, misconduct, and the appropriate level of punishment for such actions. The Court emphasized the importance of accountability in public service and established that long service or restitution of funds does not mitigate serious misconduct. This ruling serves as a precedent for similar cases of fraud in civil service, highlighting the need for strict adherence to rules governing public servants, and ensuring that such behavior is met with appropriate disciplinary action to maintain public trust in governmental institutions.... |
| 1961 SLD 296, 1961 PLD 237 | Criminal Appeals Nos. 15 and 16 of 1961 , decided on 28.04.1961 | This case revolves around the contempt proceedings against Sir Edward Snelson, the Secretary of the Ministry of Law, for statements made during a talk that were deemed to scandalize the High Court of West Pakistan. The Supreme Court found that Snelson's remarks, which suggested incompetence among the judges, constituted a libel against the judiciary, undermining public confidence in the courts. The ruling reaffirmed the principle that the courts have the authority to defend their dignity and maintain the rule of law. The decision is significant in establishing the boundaries of acceptable criticism of judicial decisions and underscores the responsibilities of government officials in their public statements. The case also involved discussions on the jurisdiction of the courts and the implications of contempt of court as it relates to maintaining judicial authority and public trust. Key issues included the balance between freedom of speech and the necessity of protecting the integrity of... |
| 2002 SLD 1229, 2002 SCMR 713 | Criminal Petition No. 161 of 1999 , decided on 02.01.2002 | In the case of Criminal Petition No. 161 of 1999, the Supreme Court of Pakistan addressed an appeal against the acquittal of several respondents accused of murder. The court highlighted critical legal principles surrounding appeals against acquittals, particularly the necessity for the prosecution to provide compelling evidence that leaves no reasonable doubt regarding the accused's guilt. The case revolved around circumstantial evidence with significant gaps, leading the lower courts to determine that the respondents were entitled to the benefit of the doubt. The decision underscored the importance of thorough investigation and reliable witness testimony in criminal proceedings, reiterating that mere suspicion is not sufficient for conviction. This case is significant for legal professionals as it clarifies the standards for circumstantial evidence and the implications of acquittal in criminal law. Keywords such as 'criminal law', 'acquittal', 'circumstantial evidence', and 'Supreme C... |
| 2016 SLD 3263, 2016 PCRLJ 972 | Writ Petition No. 959-A of 2015 , decided on 07.10.2015 | This case involves the Peshawar High Court's decision regarding the legality of detention orders issued under the Khyber Pakhtunkhwa Maintenance of Public Order Ordinance. The court found that the Deputy Commissioner's orders lacked substantive evidence and were based solely on police reports, indicating a failure to respect the rights of the petitioners. The ruling highlighted the importance of adhering to constitutional guarantees and the necessity for law enforcement to substantiate claims of threats to public safety. This case serves as a significant example of the judiciary's role in safeguarding individual liberties against arbitrary state actions. The court's decision reinforces the need for lawful procedures and the protection of citizens' rights in the face of preventive detention measures that may infringe upon personal freedoms. Keywords in this case include 'detention orders', 'public order', 'fundamental rights', and 'judicial review', which are essential for understanding... |
| 2015 SLD 890, 2015 PTD 2467, (2015) 114 TAX 227 | D-23 and D-24 of 2015 , decided on 12.02.2015 | In the case involving Messrs Castrol Pakistan (Pvt.) Ltd. versus the Additional Commissioner Inland Revenue, the Sindh High Court addressed the issue of amended assessment orders under the Income Tax Ordinance, 2001. The petitioner contested the legality of show cause notices and assessment orders without exhausting statutory remedies, which the court found to be a significant procedural flaw. The court highlighted that taxpayers must follow the established legal pathways for challenging tax-related decisions, reinforcing the principle that constitutional jurisdiction should not be used to bypass statutory processes. The ruling underscores the need for compliance with legal requirements in tax matters, ensuring that all objections are raised through appropriate channels before seeking judicial intervention. This case emphasizes the importance of understanding the procedural framework governing tax assessments, and it serves as a reminder for taxpayers to adhere to the legal framework d... |
| 2004 SLD 615 = 2004 CLD 824 | Regular First Appeal No.711 of 2001 , decided on 07.10.2002 | In the case of Regular First Appeal No.711 of 2001, the Lahore High Court addressed the appeal concerning the recovery of loans under the Banking Companies Act. The court scrutinized the claims of liquidated damages and emphasized the necessity for the plaintiff to demonstrate actual losses incurred due to a breach of contract. The ruling highlighted the importance of adhering to the principles outlined in the Contract Act, particularly sections 73 and 74, which govern the assessment of damages. The judgment serves as a critical reference for understanding contractual obligations and the enforcement of claims in financial disputes, particularly within the banking sector. Keywords such as 'banking law', 'contractual obligations', 'liquidated damages', and 'legal precedents' are pivotal for trending discussions in legal forums and can enhance the visibility of related legal content.... |
| 2019 SLD 1418, 2019 PLC 658 | Writ Petition No. 5740 of 2018 , decided on 19.04.2018 | In the case of Writ Petition No. 5740 of 2018, the Lahore High Court addressed the constitutional petition filed by Rana Muhammad Liaqat Ali against the Deputy Commissioner of Muzaffargarh regarding his suspension from service. The court highlighted that the petitioner was a civil servant and that his suspension was based on allegations of wilful absence from duty. The court clarified that it could not engage in factual determinations while exercising its constitutional jurisdiction. The court emphasized that the suspension should not be viewed as a punishment, as the petitioner would continue to receive his emoluments during this period. The decision reinforced the legal principle that any final orders regarding the petitioner's status would be subject to further review by departmental authorities or the Service Tribunal. The court's ruling was grounded in the provisions of the Constitution of Pakistan and relevant laws governing public service. This case underscores the importance of... |
| 2024 SLD 5049, 2024 YLR 2393 | Criminal Appeal No. 03 of 2023 , decided on 09.07.2024 | This case revolves around the conviction of Shahzad Ahmed Shah for the murder of Farooq Shah under the Azad Penal Code. The Supreme Court (AJ&K) reviewed the appeal against the death penalty, initially imposed by the trial court. The court considered the testimonies of 24 prosecution witnesses, highlighting the crucial role of the victim's widow as an eyewitness. The prosecution established a motive rooted in a land dispute, leading to animosity between the parties. However, the court noted the exoneration of several co-accused and the need for careful judicial scrutiny when imposing the death penalty. Ultimately, the court modified the sentence to life imprisonment, emphasizing the necessity of considering mitigating circumstances in such serious cases. This case illustrates the balance between justice and mercy within the legal framework, particularly in violent crimes, making it a significant reference point in criminal jurisprudence.... |
| 2006 SLD 3569, (2006) 283 ITR 230 | T.C. Nos. 112, 174, 175, 194, 201 TO 204 OF 2000 , decided on 01.02.2006 | In the case of M. Sajjanraj Nahar v. Commissioner of Income Tax, the Madras High Court addressed issues related to the concealment of income under the Income-tax Act, 1961, specifically section 271(1)(c). The assessee, engaged in vehicle financing and hire purchase, filed a return declaring an income of Rs. 88,010 but later submitted a revised return declaring Rs. 1,49,210, citing additional income. The Assessing Officer initiated penalty proceedings for alleged concealment of income after accepting the revised return. The Tribunal and subsequently the High Court affirmed that the mere filing of a revised return does not shield the assessee from penalties related to previous concealments, especially when intent to misreport is evident. The court reinforced that the Assessing Officer's subjective satisfaction regarding concealment is sufficient for initiating penalty proceedings, and such measures are essential for maintaining tax compliance and integrity.... |
| 2003 SLD 3431, 2003 PLD 212 | Civil Petition No. 3076 of 2001 , decided on 26.11.2002 | In the case of Civil Petition No. 3076 of 2001, the Supreme Court of Pakistan addressed significant issues regarding the proper service of summons and the validity of ex parte decrees under the Banking Companies (Recovery of Loans, Advances, Credits and Finances) Act, 1997. The petitioner, Messrs Kapur Textile Mills Limited, sought to overturn a decree issued by the Lahore High Court for the recovery of money, claiming that they were not served properly due to an incorrect address listed in the plaint. The court evaluated whether the service of summons was conducted according to legal requirements and whether the petitioner's application to set aside the decree was timely. The findings indicated that the service was adequate and that the petitioner's failure to act within the specified limitation led to the dismissal of their appeal. The decision underscored the importance of adhering to procedural rules in civil litigation and affirmed the High Court's ruling, emphasizing that no subs... |
| 2006 SLD 3797, 2006 PCRLJ 790 | Criminal Appeal No. 179-L of 2003 , decided on 27.05.2004 | The case revolves around the conviction of ISHTIAQ ALIAS SHAQU for the heinous crime of sodomy against a minor, Waqas Ahmad, aged about 11 years. The conviction was based on the solid testimony of the victim, corroborated by the complainant, Muhammad Siddique, who was the grandfather of the victim. The court found the evidence presented by the prosecution compelling, including the medical examination that confirmed the sexual assault. The defense attempted to impeach the character of the complainant by labeling him a habitual litigant, but the court dismissed these claims due to lack of evidence. The appeal against the conviction was ultimately dismissed, though the sentences were modified to reflect a more just punishment. This case highlights issues of child protection, the seriousness of sexual offenses, and the judicial process in handling sensitive cases involving minors.... |
| 1989 SLD 2434, 1989 PLC 826 | MN-454 of 1987 , decided on 12.01.1988 | This case revolves around the appeal filed by Muhammad Salman Khurshid against the Divisional Superintendent of Pakistan Railways, Multan, concerning the dismissal of his grievance petition due to it being time-barred. The appeal highlights key aspects of the Industrial Relations Ordinance, particularly sections 25-A, 36, and 38(3-a). The Labour Appellate Tribunal emphasized the importance of timely filing and the necessity for appellants to provide adequate evidence for their claims. The decision reinforces the principle that courts must rely on the evidence presented and cannot act as advocates for either party. This case serves as a precedent for similar disputes in labor law, especially regarding procedural compliance and the responsibilities of appellants in grievance matters.... |
| 2019 SLD 924, 2019 MLD 675 | Criminal Appeal No. 22-A of 2015 , decided on 08.11.2018 | In the case of Criminal Appeal No. 22-A of 2015, the Peshawar High Court addressed serious allegations including murder under Pakistan Penal Code sections 302(b), 452, 109, and 34. The case involved a tragic incident where the complainant's son was shot dead during a home invasion, purportedly motivated by a blood feud. The court critically evaluated the testimonies of the complainant and the widow of the deceased, highlighting significant discrepancies in their accounts. The court found that the complainant's conduct following the incident raised doubts about his presence at the crime scene, while the widow's actions were also questioned. Ultimately, the prosecution's evidence was deemed insufficient to support the charges, leading to the acquittal of the accused. This case underscores the necessity of credible evidence in criminal proceedings and the judicial system's commitment to ensuring justice is served based on verifiable facts. Key legal principles surrounding witness credibil... |
| 2004 SLD 1037, 2004 SCMR 845 | Criminal Appeal No.81 of 2001 , decided on 29.10.2001 | In the case of Criminal Appeal No. 81 of 2001, the Supreme Court of Pakistan examined the validity of the Lahore High Court's judgment that acquitted Imtiaz Ali Khan and Mumtaz Khan of murder charges under Penal Code Section 302/34. The Supreme Court noted that the FIR was lodged promptly, with specific roles attributed to the accused. The prosecution successfully established a compelling ocular account supported by medical evidence and the recovery of weapon empties from the crime scene. The court criticized the High Court for relying on conjectures and failing to appreciate the evidence correctly. This ruling underscores the importance of prompt FIR recording and the credibility of eyewitness testimonies in criminal proceedings, reinforcing the legal standards necessary for a conviction in murder cases. The case highlights current legal principles surrounding evidence evaluation in Pakistan, making it a significant reference for future criminal appeals.... |
| 2015 SLD 2131, 2015 SCMR 1570, 2016 PLJ 20 | Criminal Petition No. 433 of 2015 , decided on 19.08.2015 | The case of Muhammad Adnan alias Dana involves complex legal issues surrounding the interpretation of the Control of Narcotic Substances Act, 1997, and the procedural regulations of the Supreme Court of Pakistan. The petitioner, convicted under section 9(b) of the Act, challenged his conviction and sought suspension of his sentence. However, the Supreme Court ruled that his petition could not be considered without his surrender to the outstanding orders of imprisonment. This case highlights the stringent requirements of surrender in criminal proceedings, particularly in contexts involving non-bailable warrants and the implications of the Supreme Court Rules. The ruling emphasizes the importance of compliance with procedural norms in the pursuit of legal remedies. Keywords such as 'narcotic substances', 'Supreme Court', 'legal proceedings', and 'criminal law' are trending in discussions about this case, providing insights into the legal landscape surrounding narcotics legislation and ju... |
| 2017 SLD 1733, 2017 PLC 1393 | I.C.A. No. 594 of 2012 , decided on 31.01.2017 | In the case of I.C.A. No. 594 of 2012, the Islamabad High Court addressed the legality of the appointment of Syed Azhar Abbas Jafri as Managing Director/CEO of House Building Finance Corporation Limited (HBFCL). The court examined the implications of the Banks (Nationalization) Act, 1974, particularly Section 11(12)(c), which barred the appointment of foreign nationals, and the subsequent amendments made by the Banks (Nationalization) (Amendment) Act, 2011. The court noted that while the appellant's appointment was declared unlawful, he had disclosed his foreign nationality prior to his appointment and had performed his duties during his tenure. Thus, the court ruled that he should not face recoveries for benefits received during his service, aligning the decision with established legal precedents that safeguard employees' rights. This case highlights critical aspects regarding the management of public corporations and the interpretation of nationalization laws in Pakistan.... |
| 2018 SLD 2412, 2018 LHC 2500, 2019 PTD 60, (2019) 119 TAX 65 | W.P No. 202214 of 2018 , decided on 15.10.2018 | In the case of M/S Starlet Innovations (Pvt.) Ltd. vs. Federation of Pakistan, the Lahore High Court addressed the issue of whether a taxpayer, who filed a statement under Section 115(4) of the Income Tax Ordinance, 2001, could be audited under Section 177. The petitioner contended that such a statement constituted a full discharge of tax liability, thus exempting them from audit. However, the court ruled that the Income Tax Ordinance does not allow taxpayers to escape audit obligations merely due to their filing status. The decision highlighted the importance of compliance with tax regulations and the authority of the Commissioner to conduct audits. This case underscores the significance of understanding the legal framework surrounding tax liabilities, especially for entities operating under a presumptive tax regime. Keywords such as 'Income Tax Ordinance', 'tax liability', and 'audit proceedings' are crucial for navigating the complexities of tax law in Pakistan.... |
| 1996 SLD 140, 1996 PTD 50, (1994) 210 ITR 886 | Civil Appeals Nos.6367 and 6368 of 1994 with Civil , decided on 22.09.1994 | The case addresses the valuation of residential properties under the Wealth Tax Act, focusing on Rule 1-BB of the Wealth Tax Rules, 1957. This rule provides a standardized method for assessing the value of houses used mainly for residential purposes. The Supreme Court of India concluded that the rule is procedural and applicable to ongoing proceedings, thereby emphasizing that changes in procedural law do not affect substantive rights. The decision reinforces the principle that valuation methods should promote consistency and fairness in tax assessments. This case is significant for its implications on wealth tax assessments and property valuation standards, making it a key reference in tax law. It highlights the importance of procedural clarity in legal frameworks governing taxation and property rights. Keywords such as wealth tax, property valuation, procedural law, and tax assessments are essential for understanding the implications of this ruling and are expected to rank well in le... |
| 1984 SLD 1529, 1984 PLC 922 | LHR-256 of 1981 , decided on 09.07.1983 | In this pivotal case decided by the Labour Appellate Tribunal, Punjab, the key issue revolved around the pensionary benefits of a railway worker, Muhammad Sadiq. The worker claimed he had opted for pension benefits before his retirement, supported by a photocopy of the option letter. The Tribunal found that despite the original document being misplaced, the evidence was sufficient to affirm the worker's claim. The decision emphasized the significance of maintaining accurate records and the rights of employees in industrial disputes. This case serves as a crucial reference for similar pension-related claims in labor law, reinforcing employee rights and procedural compliance. With keywords like 'pension benefits', 'industrial dispute', 'Labour Court', and 'employee rights', this case is relevant for legal practitioners and scholars focusing on labor law and industrial relations.... |
| 1986 SLD 289, 1986 SCMR 42, (1986) 54 TAX 51 | Civil Petitions Nos. K-12 and K-13 of 1984 , decided on 04.07.1985 | This case revolves around the interpretation and application of the Income-tax Act of 1922, specifically focusing on the assessment of income and the procedural aspects of tax appeals. The Supreme Court of Pakistan evaluated the High Court's decision which had favored the respondent, Printers Combine Ltd., in a dispute concerning the assessment years 1965-66 and 1966-67. The core issues included the invocation of the proviso to section 13 and the basis for income computation by the Tribunal. The Court emphasized the importance of factual determinations made by lower authorities and reinforced the principle that unless a question of law is clearly presented, the findings of fact should be upheld to maintain the integrity of the tax assessment process. This decision highlights the judiciary's role in tax matters and the necessity for clear evidence in establishing income claims, which is crucial for tax compliance and regulation.... |
| 1967 SLD 436, (1967) 65 ITR 187 | MISC. APPLICATION No. 263 OF 1964 , decided on 01.02.1967 | The case revolves around the rectification of income tax assessments under the Indian Income-tax Act, specifically sections 35 and 23A. The petitioner, P.C. Doshi, contested the inclusion of a deemed dividend in his assessment after the ITO recognized an oversight. The court clarified that the ITO could rectify the assessment if he had prior knowledge of the company's assessment under section 23A. The decision emphasizes the importance of timely actions in tax assessments and the necessity for taxpayers to promptly address any perceived errors in their assessments. This case is significant for understanding the procedural aspects of tax rectification and the responsibilities of the ITO in ensuring accurate assessments. The ruling reinforces the principle that oversight by tax authorities can be corrected through established legal channels, thereby upholding the integrity of the tax assessment process.... |
| 1989 SLD 702, 1989 SCMR 685, 1989 SLD 1258 | Civil Petition for Leave to Appeal No.61 of 1984 , decided on 14.11.1988 | In the case of Ali Gohar vs. Sher Muhammad, the Supreme Court of Pakistan addressed a dispute over the allotment of the Kotha property. The petitioner, Ali Gohar, had been allotted the property by the Border Allotment Committee, which confirmed his entitlement despite the respondents claiming unauthorized possession. The court examined the legal framework under the Constitution of Pakistan and the West Pakistan Border Area Regulation, emphasizing the importance of lawful allotment and property rights. The decision underscored the necessity for legal clarity in property disputes, particularly in border areas where allotment regulations apply. This case highlights the critical role of legal representation in navigating complex property claims and the judicial system's responsibility to uphold rightful ownership. The outcome reinforces the protection of legitimate property rights against unauthorized occupation.... |
| 2021 SLD 2945, 2021 SCMR 1815 | Criminal Petition No. 978 of 2021 , decided on 17.09.2021 | In the case of FAKHAR ZAMAN Vs. The STATE, the Supreme Court of Pakistan addressed issues surrounding the Prevention of Electronic Crimes Act, 2016, particularly in relation to allegations of sexual harassment through the unauthorized posting of photographs on social media. The petitioner, FAKHAR ZAMAN, was accused of using a cellular device to share images of the complainant, leading to claims of harassment. After examining the evidence, the court found that while some photographs were suggestive, they were not recognizable and others posed no moral issue. The court underscored the importance of resolving such sensitive matters through proper evidence in the Trial Court. The decision to grant bail was influenced by the petitioner's prolonged detention and the lack of a case that warranted such a severe penalty. This case highlights the complexities of electronic crimes and the legal interpretations necessary to protect individual rights while addressing societal concerns regarding har... |
| 1986 SLD 1739, (1986) 160 ITR 712 | IT REFERENCE Nos. 314, 314A TO 314D OF 1975 , decided on 30.10.1985 | This case revolves around the interpretation of capital computation under the Companies (Profits) Surtax Act, 1964. The Bombay High Court examined whether the doubtful debts reserve and deferred taxation reserve should be included in the computation of the assessee's capital. The court emphasized that reserves established without any specific known liabilities could be included in capital computation. The decision followed previous judgments that distinguished between reserves and provisions, highlighting the nature of appropriations made ad hoc. This ruling reinforces the importance of understanding the nature of reserves in corporate finance and tax law, ensuring that companies accurately report their financial standing. Keywords: Companies Surtax, Capital Computation, Tax Law, Bombay High Court, Doubtful Debts, Deferred Taxation, Reserves vs Provisions.... |
| 1980 SLD 1069, (1980) 124 ITR 15 | CIVIL APPEAL Nos. 191 TO 193 OF 1978 , decided on 30.10.1979 | In the landmark case decided by the Supreme Court of India on October 30, 1979, the court addressed significant issues surrounding the taxation of freight charges under the Madhya Pradesh General Sales Tax Act of 1958 and the Central Sales Tax Act of 1956. The case involved the assessee-company's transactions of selling cement during a specified assessment period, where the company did not include freight in its taxable turnover, believing it was not part of the sale price. The Assistant Commissioner included the freight in the taxable turnover and imposed penalties. The Supreme Court disagreed, emphasizing that the freight was indeed part of the sale price, but the penalties were unjustifiable as the company acted under a bona fide belief. This case highlights critical aspects of tax law, the interpretation of 'sale price,' and the importance of intent in tax compliance, making it a precedent for future tax-related cases.... |
| 2022 SLD 6525 | Writ Petition No.4596 of 2022 , decided on 09.12.2022 | In the case of Writ Petition No.4596 of 2022, the Islamabad High Court examined the petition filed by Pakistan Television Corporation Limited against the Deputy Commissioner Inland Revenue, Islamabad. The court's ruling, delivered by Chief Justice Aamar Farooq on December 9, 2022, focused on the constitutional rights of the petitioner under Section 199 of the Constitution of Pakistan, 1973. The case highlighted key issues related to tax regulations and the procedural requirements that must be adhered to by the Inland Revenue authorities. The court's decision reinforced the principles of legal accountability and fairness in administrative actions, making it a significant reference for future cases involving taxation and governmental oversight. Lawyers and advocates representing corporate entities should take note of the outcome as it impacts the legal landscape surrounding tax disputes, emphasizing the need for compliance with established legal frameworks. This ruling is particularly re... |
| 1983 SLD 178, 1983 SCMR 125 | Civil Petition No. 26 of 1982 , decided on 09.06.1982 | This case revolves around the election dispute for the Chairman of the Union Council, Barwa, District Dir, held under the N. W. F. P. Local Councils (Election of Chairman and Vice Chairman) Rules, 1979. The Supreme Court addressed the jurisdiction of the Election Tribunal concerning election petitions. The pivotal issue was whether the Tribunal could assess the validity of disputed ballot papers without prior objection raised during the counting process. The Court ruled that the Election Tribunal had the exclusive right to resolve such disputes and that any challenge to the election must be presented through an election petition. The Court also clarified the principles of estoppel and waiver in the context of election laws, emphasizing that statutory provisions must be adhered to without exception. This case establishes important precedents regarding election disputes, the role of presiding officers, and the jurisdiction of election tribunals, making it a significant reference in elect... |
| 1983 SLD 1596, 1983 PLC 557 | KAR-367 of 1982 , decided on 27.09.1982 | This case revolves around the reversion of a worker, who was promoted to a higher post on a probationary basis, back to his original position due to unsatisfactory performance. The Labour Appellate Tribunal clarified that such a reversion does not constitute a reduction in rank, as the employee was informed of the probationary terms at the time of promotion. The case highlights the legal principles associated with probationary employment, including the lack of entitlement to a show-cause notice when reverting due to performance issues. The ruling reinforces the importance of adhering to the conditions of probation and the discretion exercised by employers in evaluating performance during such periods. This decision is significant for labor law as it delineates the rights of employees under probation and the authority of employers in making employment decisions based on performance metrics.... |
| 1978 SLD 1073, 1978 PLC 338 | 4(368) of 1975 , decided on 15.08.1977 | This case revolves around the legal complexities of labor relations and the rights of workers to strike under the Industrial Relations Ordinance (XXIII of 1969). The accused were charged with unfair labor practices, including instigating an illegal strike and utilizing coercive tactics to pressure management. The National Industrial Relations Commission analyzed the validity of the strike based on the authority of the union's General Secretary and the recognition of the union by management. The ruling highlights the importance of procedural compliance in labor disputes and the balance between management rights and workers' rights. The decision emphasizes the legal framework governing industrial relations, the role of trade unions, and the standards for lawful strike actions, making it a pivotal case in labor law discussions. Keywords such as 'unfair labor practices', 'valid strike', 'industrial relations', 'trade union rights', and 'workers' rights' are essential for understanding the ... |
| 2011 SLD 310, 2011 CLD 640 | Show-Cause Notice No. SMD/SE/2(207)2009 , decided on 05.01.2011 | This case revolves around the Securities and Exchange Commission of Pakistan's action against the partners of Ravi Oil Cake Traders for engaging in illegal commodity futures trading. The Commission issued a show-cause notice after a complaint highlighted the firm's unauthorized activities in the market. Despite multiple opportunities to respond and clarify their position, the partners, Muhammad Latif and Muhammad Inam, failed to appear or provide satisfactory explanations. The Commission concluded that the firm had been operating without registration under the Securities and Exchange Ordinance, 1969, thereby violating several key sections of the law. The decision emphasized the importance of regulatory compliance in protecting the interests of investors and maintaining the integrity of capital markets. Ultimately, the Commission imposed significant penalties on the partners, which underscores the serious repercussions of non-compliance in the financial sector.... |
| 1960 SLD 252, 1960 PLD 26 | Special Reference No. 2 of 1958 , decided on 11.08.1959 | This case revolves around the misbehaviour of Mr. Justice Akhlaque Husain, a High Court Judge in Pakistan, who was alleged to have engaged in conduct unbecoming of a judicial officer. The Supreme Court of Pakistan examined the constitutional provisions governing the removal of judges, particularly focusing on the interpretation of 'misbehaviour' as stipulated in the Constitution of Pakistan (1956). The Court concluded that misbehaviour is not restricted to judicial functions but extends to any actions that could undermine public confidence in the judiciary. The case highlighted the importance of integrity within the legal profession and the judiciary, emphasizing that judges must uphold the law and ethical standards. The findings included serious allegations such as filing false income tax returns and misusing his position as Chairman of the Election Petitions Tribunal, which ultimately led to the recommendation for his removal from office. This decision serves as a precedent for futur... |
| 1980 SLD 566, 1980 PLD 52 | Second Appeal from Original Order No. 139 of 1977 , decided on 06.05.1980 | In the landmark case adjudicated by the Lahore High Court, the issues revolved around the West Pakistan Urban Rent Restriction Ordinance (VI of 1959). The court addressed the complexities of tenant eviction under the grounds of property reconstruction. The case highlighted significant legal precedents regarding landlords' rights to reclaim possession for reconstruction purposes. The judgment underscored the necessity for landlords to demonstrate bona fide intentions, which were substantiated through the landlord's commitment to invest in property development. This case serves as a critical reference for future landlord-tenant disputes, particularly in the context of urban property management and the legal standards governing eviction procedures. By establishing a clear framework for evaluating the legitimacy of eviction claims, the ruling contributes to the evolving landscape of property law and tenant rights in Pakistan.... |
| 1999 SLD 667, 1999 PTD 947, (1998) 232 ITR 818 | Wealth Tax Case No.4 of 1991 , decided on 07.11.1996 | In the Wealth Tax Case No.4 of 1991, the High Court examined whether the right to wear jewellery, vested in a beneficiary of a trust, constitutes a beneficial interest for the purposes of the Indian Wealth Tax Act, 1957. The case arose when the Wealth Tax Officer assessed the right to wear jewellery for wealth tax purposes, leading to appeals and a significant ruling by the Income-tax Appellate Tribunal. The Tribunal ruled that the right to wear jewellery does not qualify as property and therefore should not be included for wealth tax assessment. The court upheld this decision, emphasizing that such rights are of a permissive nature and do not represent an asset under the Act. The ruling aligns with previous judgments, reinforcing the interpretation of beneficial interest and asset definitions in tax law. This case highlights critical aspects of wealth tax legislation and the interpretation of trust deeds, providing clarity on what constitutes taxable assets under the law, thus serving... |
| 2019 SLD 1353, 2019 YLR 1226 | Criminal Appeals Nos. 915, 1011, Criminal P.S.L.A. , decided on 15.11.2018 | The Lahore High Court case involved multiple criminal appeals and a murder reference related to a violent incident where four individuals were killed. The prosecution's case hinged on eyewitness accounts and forensic evidence linking the primary accused to the crime. However, the court found that the testimonies presented were from interested parties, necessitating independent corroboration. The court allowed appeals for co-accused, citing insufficient evidence and established alibis. The judgment reinforced the principle that the prosecution must prove its case beyond a reasonable doubt, especially in serious criminal matters like homicide. The case also addressed the implications of previous enmity among the parties involved, which played a significant role in the trial's outcome. The court modified the death sentence of the main accused, reflecting on the legal standards for sentencing in murder cases under Pakistani law.... |
| 1994 SLD 742, 1994 PLC 640 | Appeals Nos. 596 and 597 of 1992 , decided on 11.04.1994 | In the case between M/s. PAKISTAN STATE OIL COMPANY LTD. and LEVJI DHUNJISHWA WADIA, the Labour Appellate Tribunal of Sindh examined the classification of the employee's role. The employee, initially a Refueling Supervisor, was later promoted to Aviation Executive, overseeing various staff including Aviation Officers and Refueling Operators. The tribunal found that the employee's duties were supervisory in nature, which excluded him from being classified as a workman under the relevant laws. The decision emphasized that merely performing some manual or clerical tasks does not negate supervisory status, which is consistent with established legal precedents. The tribunal upheld the Labour Court's ruling for reinstatement but denied back benefits, as the employee did not demonstrate he was jobless during the termination period. This case underscores the importance of accurately defining job roles in labor disputes, particularly regarding the distinction between workers and supervisory per... |
| 1994 SLD 258, 1994 PLD 275 | Suits Nos.341 of 1985, 417, 428 and 429 of 1986 an , decided on 23.12.1993 | The Sindh High Court's decision in the consolidated suits highlights the critical aspects of due service of summons under the Banking Companies (Recovery of Loans) Ordinance, 1979. The ruling clarifies that while the provisions of the Civil Procedure Code apply to these suits, the specific rules set forth in the Ordinance must be followed to ensure that defendants are adequately informed of the proceedings. The court reiterated that the law favors the advancement of justice over mere technicalities, emphasizing that legal procedures must serve their intended purpose of informing and allowing defendants to respond appropriately. The ruling also discusses the interplay between the Banking Companies (Recovery of Loans) Ordinance and the Civil Procedure Code, particularly in the context of service methods such as personal delivery, registered mail, and publication in newspapers. The court's decision serves as a pivotal reference for future cases regarding banking disputes, ensuring that th... |
| 1996 SLD 797, 1996 PLC 1224 | 8(L) of 1996 , decided on 17.04.1996 | In this case, the Federal Service Tribunal deliberated on the appeal of Chaudhry Muhammad Din, a retired Deputy Auditor-General, regarding the computation of pension benefits. The Tribunal addressed the legal interpretation of the Service Tribunals Act, particularly concerning the period of limitation for filing appeals. The decision emphasized that the limitation period begins from the passing of the final order, not the accrual of the cause of action. The Tribunal acknowledged that the denial of financial benefits is a recurring liability, thereby allowing the appellant to seek restoration of his full pension amount from the date of the liberalized rules. The ruling is significant as it clarifies the entitlement of pensioners to benefits, promoting fairness and adherence to established legal precedents. The decision ultimately directs the release of pension arrears to the appellant and holds the Finance Division accountable for its interpretation of pension rules.... |
| 2000 SLD 19, 2000 PTD 1645, (1998) 234 ITR 227 | O.P. No. 10263 of 1992 , decided on 12.12.1996 | In the case O.P. No. 10263 of 1992, the Kerala High Court addressed the issue of interest levied on Santhosh Electricals under the Indian Income Tax Act, 1961. The petitioner, a partnership firm engaged in electrical repair works, contested the interest applied on assessments made following belated returns filed pursuant to a notice under section 148. The court held that the assessments were regular and that the interest levied was valid. The ruling emphasized the importance of timely filing of returns and the implications of late submissions. This case is significant for tax practitioners and businesses regarding compliance with tax regulations and understanding the legal framework surrounding interest assessments. The court's decision serves as a precedent for future cases involving similar issues of tax assessments and interest waivers, making it an essential reference point in tax law.... |
| 1986 SLD 1448 = (1986) 158 ITR 238 | CIVIL APPEAL No. 679 (NT) OF 1974 , decided on 08.01.1986 | This case revolves around the interpretation of a joint will executed by a husband and wife, which stipulated that upon the death of one spouse, the surviving spouse would inherit the property but could not dispose of it in a manner that would contradict the ultimate bequest to their grandchildren. The Supreme Court of India addressed whether estate duty was payable on the property after the husband's death, given that duty had already been paid on the wife's share. The court concluded that the will was a mutual will, indicating an agreement not to revoke it after one party's death, thereby preserving the property for the grandchildren. The court's decision reinforces the principles surrounding estate planning, joint and mutual wills, and the implications of estate duty, highlighting the importance of clear testamentary intentions.... |
| 1997 SLD 538, 1997 PLC 6 | Civil Petition No. 676 of 1995 , decided on 27.02.1996 | This case revolves around the appeal filed by Muhammad Ali against the judgment of the Federal Service Tribunal, which dismissed his service appeal as premature. The Supreme Court of Pakistan, presided over by Chief Justice Sajjad Ali Shah and other judges, found that the allegations against the petitioner were still under consideration, and thus the appeal could not be maintained. The decision highlights the importance of finality in disciplinary proceedings for government servants and the legal framework established under the Government Servants (Efficiency and Discipline) Rules, 1973. The Court's ruling emphasizes the procedural requirements necessary before an appeal can be considered valid, ensuring that all disciplinary actions are concluded before seeking judicial review. Keywords related to government service law, efficiency and discipline, and judicial review are essential for understanding the implications of this case.... |
| 2013 SLD 464, 2013 PCRLJ 1786 | Special Criminal Anti-Terrorism Appeals Nos. 16, 1 , decided on 26.09.2012 | In the case of Sindh High Court's Special Criminal Anti-Terrorism Appeals Nos. 16, 18, and 24 of 2010, the court addressed serious allegations of kidnapping for ransom under the Pakistan Penal Code and the Anti Terrorism Act. The appellants were accused of kidnapping a young boy, Muhammad Hassan, and demanding a ransom of Rs. 50,00,000. The prosecution relied heavily on voice identification and confessions that were deemed questionable due to procedural irregularities. The court found that the Judicial Magistrate failed to ensure the accused had legal counsel during confession and that the evidence presented lacked credibility. As a result, the court ruled in favor of the accused, highlighting the principle of 'benefit of doubt' in criminal proceedings. This case underscores the importance of adhering to legal protocols and the rights of the accused in the judicial process.... |
| 2021 SLD 1469, 2021 YLR 720 | Criminal Appeal No. 34 of 2017 , decided on 04.05.2020 | In the case of Criminal Appeal No. 34 of 2017, the accused, Hamid Hussain, was convicted under multiple charges, including rape of an 8-year-old girl, under the provisions of the Penal Code and the Anti-Terrorism Act. The court's decision emphasized the importance of credible testimony from the victim, corroborated by medical evidence, which established the accused's guilt. The defense raised concerns regarding the qualifications of the state-appointed lawyers; however, the court found no merit in these arguments, reaffirming the integrity of the trial process. This case highlights critical issues surrounding child protection laws, the legal standards for evidence in sexual assault cases, and the role of legal representation in ensuring fair trials. The decision serves as a reminder of the legal system's commitment to upholding justice for victims of heinous crimes, particularly in sensitive cases involving minors.... |
| 1992 SLD 1091, 1992 PLC 1049 | Appeal No. 100 of 1990 , decided on 10.01.1991 | In the case of MASIHULZAMAN vs. DEPUTY COMMANDANT, PUNJAB CONSTABULARY, the Service Tribunal of Punjab examined the dismissal of a civil servant for unauthorized absence. The tribunal upheld the dismissal based on the Punjab Police (Efficiency and Discipline) Rules, 1975, emphasizing the importance of discipline within the police force. The civil servant's lack of formal leave application and failure to notify his superiors during his absence were critical factors leading to the tribunal's decision. The ruling reinforces the standards of conduct expected from members of disciplined services and highlights the necessity for adherence to established protocols, particularly in cases involving absenteeism. This case serves as a precedent for similar disciplinary actions in the law enforcement sector, illustrating the legal ramifications of failing to comply with duty regulations.... |
| 1976 SLD 1030, 1976 PCRLJ 329 | Criminal Appeal No. 35 of 1974 , decided on 02.10.1975 | In the case of Aludo Alias Ali Bux vs The State, the appellant was convicted for murder and possession of an unlicensed firearm. The incident occurred during a dispute involving the appellant's sister and the deceased. The appellant claimed self-defense as he was pursued by the deceased and others, who were aggressive and armed. The Sindh High Court found merit in the self-defense argument, ruling that the trial court had failed to analyze the evidence properly. The judgment emphasized the right to self-defense under imminent threat and concluded by setting aside the murder conviction while upholding the firearms conviction. This case highlights the complexities surrounding self-defense claims in criminal law and the necessity for courts to evaluate evidence thoroughly. Keywords: murder, self-defense, legal appeal, firearms, conviction, Sindh High Court, Pakistan Penal Code.... |
| 1969 SLD 236, 1969 PLD 424 | Civil Appeals Nos. K-P and K-20 of 1968 , decided on 19.06.1969 | In the landmark case of Ahmad Kunhi vs. Abdul Ghafoor, the Supreme Court of Pakistan addressed important questions surrounding tenant rights under the West Pakistan Urban Rent Restriction Ordinance (1959). The case arose from appeals related to the payment of rent and eviction proceedings initiated by landlords against tenants. The Court scrutinized the legal framework of section 13, particularly focusing on the implications of interim orders issued by the Rent Controller. The judgment clarified that such orders, while designed to ensure compliance with rent payments, are inherently temporary and cease to hold weight after the completion of the proceedings before the Controller. This ruling has significant implications for similar future cases, ensuring that tenants are not unfairly prejudiced by orders that are not maintained through the entirety of appellate processes. The decision underlines the necessity for adherence to procedural justice in landlord-tenant disputes, reinforcing t... |
| 1980 SLD 1464, 1980 PLC 548 | Appeal No. 359 (P) of 1974 , decided on 24.08.1978 | This case revolves around the civil service recruitment rules and the implications of seniority among promotees and direct recruits. The Federal Service Tribunal addressed the complexities of filling vacancies within the cadre of Regional Engineers in Radio Pakistan. It emphasized that the seniority of employees is determined by their regular appointment date, and that ad hoc appointments do not influence this ranking. The decision reinforced the importance of adhering to established recruitment policies, ensuring that promotions and appointments follow a structured and fair process. This case is significant in understanding the legal framework governing civil service appointments and the principles of seniority, which are essential for maintaining order and fairness in public service roles. Keywords such as 'civil service recruitment', 'seniority rules', 'promotees vs direct recruits', and 'Federal Service Tribunal' are vital for SEO optimization.... |
| 1988 SLD 1114, 1988 PLC 493 | BR-360 of 1987 , decided on 09.12.1987 | This case involves the Labour Appellate Tribunal's decision regarding an appeal that contested a Labour Court's ruling on a grievance petition. The Tribunal found that the Labour Court had prematurely closed the case against the employer without allowing sufficient opportunity to present evidence. The ruling emphasizes the importance of procedural fairness and the right to a fair hearing in labour disputes. The Tribunal's decision to remand the case highlights the need for proper adjudication, particularly in cases involving employee misconduct and dismissal. Key terms include 'industrial relations', 'grievance petition', and 'procedural fairness', which are essential in understanding labour law dynamics. The case serves as a precedent for ensuring that employers are given a fair chance to defend themselves against dismissal claims, reinforcing the judiciary's role in upholding labour rights.... |
| 1990 SLD 327, 1990 PLD 389 | Civil Appeal No.55-K of 1980 , decided on 05.11.1989 | In the case of Mst. SAEEDA KHATOON vs. MUHAMMAD AHMED LATIFI, the Supreme Court of Pakistan addressed pivotal issues regarding tenancy agreements and the adjustment of security deposits under the Sindh Rented Premises Ordinance (XVII of 1979). The Court examined the stipulations of the tenancy agreement which stated that a security deposit of Rs.500 could not be adjusted towards future rent payments. This decision emphasized the importance of adhering to contractual terms in tenancy agreements, especially concerning security deposits intended for utility charges. The ruling reinforced the principle that landlords cannot arbitrarily change the terms of agreements post-facto, particularly in cases where tenants have maintained a long-standing relationship without prior defaults. The final decision upheld the Rent Controller's discretion in favor of the tenant, highlighting the court's approach in balancing tenant rights with landlord interests in Pakistan's evolving legal landscape. Key ... |