Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2023 SLD 7066, 2023 PLJ 94 | F.A.O. No. 144-P of 2021 , decided on 09.12.2022 | This case revolves around the appeal filed by Mst. Falak Shehnaz and another against the order of the Ombudsman concerning the property rights of women under the Khyber Pakhtunkhwa Enforcement of Women’s Property Rights Act, 2019. The court analyzed the jurisdiction of the Ombudsman in relation to ongoing civil litigation and the constitutional framework governing property disputes. The judgment highlighted the importance of adhering to legal processes and maintaining the separation of powers between the judiciary and executive branches of government. It addressed the rights of women in property inheritance, reflecting on the broader implications of gender equality and legal protections under Pakistani law. The case serves as a critical reference point for future litigation involving the rights of women and the enforcement of property rights, emphasizing the need for effective legal remedies and procedural compliance.... |
| 2006 SLD 2205, 2006 CLC 1276 | Writ Petition No.64/R of 1996 , decided on 03.05.2006 | This case revolves around the administrative and legal complexities of land allotment and the authority of the Additional Commissioner in the context of the Evacuee Property and Displaced Persons Laws. The petitioners, Muhammad Ibrahim and others, challenged the jurisdiction exercised by the Additional Commissioner, who annulled a previous allotment made in favor of Mst. Zainab Bibi. The Lahore High Court scrutinized the appeal's validity, underscoring that the right to appeal must be expressly granted by statute, and found the Additional Commissioner's order to be without jurisdiction. The ruling underscores the importance of lawful authority in administrative decisions, particularly in matters of land and property, highlighting the constitutional provisions that govern such actions. The case sets a significant precedent regarding the limits of jurisdiction and the protection of property rights under Pakistani law, making it a key reference for similar future disputes.... |
| 2022 SLD 2413, 2022 CLD 1562 | R.F.A. No. 357 of 2021 , decided on 14.09.2022 | In the case of R.F.A. No. 357 of 2021, the Appellants, Messrs MIQ (PVT.) LIMITED, contested a decree issued by the Banking Court for the recovery of finances under the Financial Institutions (Recovery of Finances) Ordinance, 2001. The Appellants argued that certain debit entries in their account statement were unlawful. However, the court found that the Appellants did not provide sufficient evidence to support their claims. The Respondent Bank provided detailed explanations for each debit entry, which were found to be charges incurred lawfully under the financing agreements. The court ruled that the Appellants had failed to meet the statutory requirements for disputing the charges, leading to the dismissal of their appeal. This case highlights the importance of proper documentation and evidence when contesting financial obligations in banking disputes, and serves as a precedent for future cases involving financial recoveries.... |
| 1994 SLD 25, 1994 PTD 273, (1993) 202 ITR 222 | Case Referred No.41 of 1980 , decided on 19.06.1992 | This case revolves around the interpretation of the Income Tax Act, 1961, specifically Section 4, which governs the charging of income tax. The Supreme Court examined whether the Income Tax Officer (ITO) had the authority to assess both an unregistered firm and its partners for the same income. The ruling clarified that the ITO must choose one entity for assessment to avoid double taxation, a principle that is critical in tax law. The judgment underscored the necessity of adhering to the provisions of the Act while ensuring that the intent of the legislature is respected. This case is significant for tax professionals as it establishes a clear precedent regarding the assessment of income for unregistered firms and their partners, ensuring clarity and consistency in the application of tax laws.... |
| 1986 SLD 1185, 1986 MLD 1731 | Constitutional Petition No.1308 of 1974 , decided on 29.05.1986 | In the case of Constitutional Petition No.1308 of 1974 before the Sindh High Court, the petitioner, the Treasurer of Charitable Endowments for Pakistan, challenged amendments made by the Finance (Supplementary) Ordinance, 1973, to the Central Excise and Salt Act of 1944. The amendments included the imposition of a flood relief surcharge on sugar production. The court examined the maintainability of the petition, noting that the petitioner had not availed of the alternative remedies of appeal or revision under sections 35 and 35A of the Act. The court concluded that the flood relief surcharge was not distinct from excise duty and upheld the amendments as constitutionally valid. The decision denotes significant implications for tax law and the interpretation of excise duties in Pakistan, emphasizing the need for clarity in legislative language regarding additional charges and duties.... |
| 2002 SLD 1882, 2002 CLC 784 | Suit No. 154 of 1991 , decided on 12.09.2001 | In this landmark case, the Sindh High Court dealt with issues of defamation and the responsibilities of media outlets. The plaintiff, Hakim Ali, alleged that the publication of a news item in the daily DAWN tarnished his reputation by suggesting involvement in illegal activities. The court emphasized the importance of fair comment in journalism, asserting that the news published was pertinent to public interest. The judges ruled that the plaintiff could not demonstrate that the article was factually incorrect or maliciously intended. This case highlights the delicate balance between freedom of expression and protecting individual reputations, making it a significant reference point in media law. Keywords such as 'defamation', 'media responsibility', 'public interest', and 'freedom of speech' are particularly relevant in today's legal context, drawing attention to the ongoing discourse around journalism ethics.... |
| 2024 SLD 3493 | Income Tax Reference No.36 of 2022 | This case pertains to an income tax reference where the Lahore High Court, Multan Bench, addressed important issues regarding the Income Tax Ordinance, 2001. Key aspects of the case include the interpretation of Section 133(1), which governs the powers of the tax authorities in assessing income tax liabilities. The court's scrutiny aimed to protect the rights of taxpayers while ensuring compliance with tax regulations. The decision is significant for legal practitioners and taxpayers alike, as it sets a precedent for future cases involving similar tax issues. The case highlights the balance between tax authority powers and taxpayer rights, making it a crucial reference point for ongoing discussions around income tax law in Pakistan.... |
| 2020 SLD 1923, 2020 PLD 739 | Writ Petition No. 24302 of 2019 , decided on 13.03.2020 | This case revolves around the application of the Juvenile Justice System Ordinance, 2000 and the Pakistan Penal Code, 1860. The petitioner, Muhammad Iqbal alias Bali, was sentenced to death for Qatl-i-amd but was a juvenile at the time of the offence. The Lahore High Court ruled that the petitioner should receive the benefits of the law that prohibits the death penalty for juveniles. The court highlighted the importance of international treaties, such as the United Nations Convention on the Rights of Children and the International Convention on Civil and Political Rights, which Pakistan is a signatory to, reinforcing the protection of juvenile offenders. The decision underscores the need for fair treatment of juveniles in the criminal justice system, ensuring that they are not subjected to the death penalty, and that their cases are handled with the consideration their age and the legislative intent of protective laws. The ruling sets a precedent for similar cases and reinforces the ju... |
| 2015 SLD 1769 = (2015) 371 ITR 280 | Writ Petition No. 11911 of 2013 , decided on 25.03.2014 | In the case of Nerka Chemicals (P.) Ltd v. Union of India, the Bombay High Court addressed significant issues related to the taxation of share transfers among group companies. The petitioner, a wholly owned subsidiary of Demuric Holdings, contested an assessment order that imposed taxes on the market value of shares transferred as a gift from the Shroff group. The court emphasized the importance of recognizing transactions as gifts despite their characterization in legal documents. The judgment highlighted the need for a careful examination of the facts, particularly the lack of monetary consideration in the share transfers. Furthermore, the court balanced the potential harm to the petitioner against the revenue's interests, ultimately granting a stay on the tax recovery pending the resolution of the appeal. This case underscores the complexities of tax law regarding intra-group transfers and the judicial approach to protecting corporate entities from undue financial distress.... |
| 1952 SLD 24, 1952 PLD 533 | Second Appeal No. 15 of 1951 , decided on 25.04.1952 | In the landmark case between M. J. McGrath and his wife, M. K. McGrath, the Lahore High Court addressed complex issues of property rights and the doctrine of benami. The case revolved around the sums of Rs. 30,000 and Rs. 6,000, which the plaintiff claimed to be his property despite being held in his wife's name. The court examined the principles of advancement and trust, ultimately ruling in favor of the plaintiff. This case underscores the importance of clear documentation and evidence in marital financial disputes, particularly regarding the intent behind property ownership. The decision highlights the court's commitment to uphold equitable principles while navigating the intricacies of family law, making it a pivotal reference for similar cases in the future.... |
| 2018 SLD 97, 2018 SCMR 149 | Criminal Appeal No. 101 of 2015 , decided on 14.11.2017 | In the case of Nadeem Ramzan vs. The State, the Supreme Court of Pakistan reviewed the conviction of Nadeem Ramzan for the murder of Mst. Kausar Bibi, which occurred on September 10, 2009. Ramzan was accused of using a dagger to inflict seven fatal injuries. The court highlighted that the incident took place in a populated area during daylight, with two eyewitnesses providing accounts of the event. Despite the evidence presented, the court found that the prosecution failed to establish a motive, which was crucial for a conviction under capital charges. The absence of blood on the recovered weapon and the lack of examination of critical witnesses further weakened the prosecution's case. The court's ruling underscores the importance of thorough investigation and evidentiary support in murder cases, especially when capital punishment is sought. This case serves as a precedent in criminal law, emphasizing the need for clear motives and substantial evidence in securing convictions for serio... |
| 1979 SLD 985, 1979 PLC 240 | 18(23) of 1978 , decided on 31.07.1978 | This case addresses significant employment law issues within the framework of the Pakistan Essential Services (Maintenance) Act and the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance. The National Industrial Relations Commission ruled on the procedural requirements for terminating an employee. It underscored the importance of due process, including the necessity of issuing second show-cause notices and complying with inquiry findings. The decision has implications for labor rights and employer responsibilities in Pakistan, making it a pivotal case for understanding labor law enforcement and employee protections.... |
| 2024 SLD 3634 | STA NO. 660/LB/2020 , decided on 23.04.2024 | This case revolves around the Sales Tax Act, 1990, specifically focusing on Section 7.8, which deals with sales tax obligations for sugar manufacturers. The Appellate Tribunal Inland Revenue in Lahore heard the case on April 16, 2024, between M/s. Alliance Sugar Mills and the Commissioner Inland Revenue. The tribunal's decision on April 23, 2024, is pivotal in interpreting tax compliance for the sugar industry, addressing concerns raised by the appellant regarding tax assessments and obligations. The ruling emphasizes the importance of accurate tax reporting and adherence to the provisions set forth in the Sales Tax Act, 1990. As the ruling affects the broader tax landscape, it underscores the need for businesses to maintain meticulous records and comply with tax regulations to avoid disputes. This case serves as a crucial reference point for future tax-related litigation involving the sugar sector and potentially other industries facing similar compliance issues.... |
| 1989 SLD 52, 1989 PTD 345, (1988) 57 TAX 66 | Taxation Case No.171 of 1978 , decided on 24.07.1987 | This case revolves around the taxation implications for a contractor, S.P. VIZ CONSTRUCTION CO, regarding the inclusion of Government-supplied materials in their profit calculations. The Patna High Court, through the judgment delivered by Justices UDAY SINGHA and B.N. AGRAWAL, concluded that the cost of materials provided by the Government should not be considered part of the contractor's total receipts. The ruling affirmed that the contractor had no ownership or profit from the materials supplied, as they remained the property of the Government throughout the project. This decision aligns with established precedents in tax law, specifically referencing earlier cases such as C.I.T. v. S.P. Jain and Kalpnath Rai v. C.I.T. This case is significant for contractors working with government contracts, as it clarifies the tax obligations and the treatment of materials supplied by the Government. The ruling not only impacts future assessments but also provides a framework for understanding pro... |
| 2023 SLD 431, 2023 PLC 374 | Writ Petition No. 575 of 2019 , decided on 05.12.2022 | This case, Writ Petition No. 575 of 2019, was adjudicated by the Islamabad High Court, which is known for its pivotal role in interpreting constitutional issues. The ruling on 5th December 2022 addressed significant legal questions raised by the petitioner, Dr. Tahir Kaleem Siddiqui, against the Federation of Pakistan. The court meticulously analyzed the arguments and evidence presented during the hearings, which took place on several dates throughout 2022. The decision underscored the importance of judicial oversight in governmental actions and the necessity for adherence to legal processes. The judgment not only impacts the parties involved but also sets an important precedent for future cases involving similar legal principles. The court's ruling serves as a reminder of the judiciary's crucial role in safeguarding the rights of individuals against potential governmental overreach. Keywords related to this case include Islamabad High Court, Writ Petition, legal precedent, constitutio... |
| 1983 SLD 287, 1983 SCMR 364 | Civil Petition for Special Leave to Appeal No. 22/ , decided on 10.10.1982 | In the case of Mst. Lalan Bibi vs. Mst. Ghulam Zohran and Others, the Supreme Court of Pakistan dealt with a civil petition seeking special leave to appeal against an earlier judgment by the Lahore High Court. The core issue revolved around the concurrent findings of fact made by the Trial Court and the First Appellate Court, which were upheld by the High Court, leading to the dismissal of the second appeal in limine. The petitioner, represented by Ch. Akhtar Ali, argued that the High Court's dismissal was erroneous. However, the Supreme Court, presided by Justices Aslam Riaz Hussain and Mian Burhanuddin Khan, concluded that the High Court's decision was justified. The court highlighted the importance of the finality of concurrent findings in civil matters, emphasizing that such findings should not be disturbed without compelling reasons. This case underscores the principle of judicial restraint and the limited grounds upon which higher courts may intervene in factual determinations ma... |
| 2010 SLD 1480, 2010 YLR 447 | Criminal Appeal No. 275 of 2007 , decided on 07.11.2008 | This case revolves around the conviction of the appellants under the Control of Narcotics Substances Act, 1997, for possession of a significant quantity of narcotics including heroin and charas. The case highlights the importance of witness credibility and the evidential standards required in narcotics-related offenses. The ruling emphasizes that police officials can serve as reliable witnesses unless proven otherwise. The court found that the evidence presented was sufficient to connect the appellants to the crime, leading to a life sentence. This case serves as a significant reference for future narcotics possession cases, particularly regarding the application of specific laws and procedural codes. Key terms include narcotics law, possession, evidence appraisal, and witness reliability.... |
| 1991 SLD 1601, (1991) 188 ITR 158 | D-2741 of 1975-76 | The case revolves around the interpretation of income assessability under the Income-tax Act, 1961, specifically concerning the sale price of fertilizers that was increased by the Central Government. The district authorities required the assessee to deposit the excess amount received from customers, leading to a dispute over the income classification of the retained amount. The High Court's decision underscores the importance of compliance with regulations regarding excess income and the implications of treating such amounts as income. This case serves as a significant reference for similar disputes regarding income assessment and tax liabilities.... |
| 2022 SLD 1087, 2022 SCMR 1444 | Criminal Petition No. 1774-L of 2021 , decided on 20.06.2022 | This case involves the Supreme Court of Pakistan's decision regarding a criminal petition for bail. The petitioner, Muhammad Ameen, was accused of involvement in a violent incident leading to the death of Tabarak Ali and injuries to Ehsan. The court examined medical evidence and found contradictions in the claims against the petitioner, leading to the conclusion that the injuries he allegedly caused were not fatal. The decision emphasized the need for further inquiry into the facts surrounding the case before a definitive judgment could be made. Keywords such as 'bail', 'criminal procedure', 'Supreme Court', and 'Pakistan law' are relevant for SEO optimization.... |
| 1995 SLD 644 = 1995 SCMR 635 | Criminal Appeals Nos. 55 of 1992 and 303 of 1993 , decided on 23.01.1995 | In the matter of Criminal Appeals Nos. 55 of 1992 and 303 of 1993, the Supreme Court of Pakistan examined the intricacies of a murder case involving multiple accused. The case originated from the brutal killing of Mst. Sakina Bibi, who was attacked by several individuals related to her due to longstanding familial enmity stemming from her marriage against the family's wishes. The trial court acquitted four of the accused, citing insufficient evidence, while convicting two others. The appeals brought forth by the State challenged these acquittals. The Supreme Court reiterated the legal principle that it must exercise caution when reviewing findings of acquittal, emphasizing the importance of concrete evidence and the credibility of witness statements. The court found that the prosecution failed to meet the burden of proof needed to overturn the acquittals, thus upholding the lower court's decisions. This case highlights the complexities of legal standards in criminal appeals, particular... |
| 2000 SLD 686, 2000 SCMR 1315 | Civil Petition No. 252 of 1999 , decided on 19.11.1999 | This case revolves around a land dispute involving deceased Sher Zaman and his legal heirs, who claimed ownership of land in village Mathial, Tehsil Pindigheb, District Attock. The case highlights issues of property rights, historical land transactions, and the interpretation of laws regarding displaced persons. The petitioners, Muhammad Nawaz and Gulab Khan, contended that their late impleadment in a second appeal was unjust, as their ownership claims were not considered in earlier judgments. The Supreme Court's decision to remand the case emphasizes the legal principle that all parties must be afforded fair representation and that late addition to proceedings should not negate one's claims. Keywords: land dispute, property rights, Supreme Court of Pakistan, legal representation, displaced persons law.... |
| 1982 SLD 1449, 1982 PLC 221 | HYD-170 and 171 of 1981 | This case involves an industrial dispute between the employees of Silver Cotton Mills Ltd. and the management regarding the dismissal of two employees, Gulzada and Abdul Ghafoor, due to misconduct during work hours. The Labour Appellate Tribunal in Sindh reviewed the appeals against the dismissal, focusing on the fairness of the domestic inquiry conducted. The tribunal emphasized the importance of due process and the rights of employees during such proceedings. Despite the appellants' claims of bias and lack of access to witness statements, the tribunal found no substantial evidence to support these claims. The decision reinforced the principle that employees must actively participate in their defense during inquiries, and failure to do so cannot be used to invalidate the proceedings. The outcome highlights the tribunal's commitment to maintaining order and discipline within industrial workplaces, ensuring that inquiries are conducted fairly while upholding the rights of both the manag... |
| 1976 SLD 1025, 1976 PCRLJ 254 | Criminal Appeals Nos. 54 and 55 and Confirmation C , decided on 26.07.1974 | This case revolves around the conviction of Sarang for the murder of Mehar, which was challenged in the Sindh High Court. The court's analysis revealed serious flaws in the prosecution's case, including discrepancies in witness testimonies and the handling of evidence. The key witnesses either denied their involvement or provided conflicting accounts, leading the court to question the integrity of the prosecution's narrative. The medical evidence indicated a clear cause of death due to gunshot wounds, but the lack of corroborative evidence linking Sarang to the crime scene created reasonable doubt. As a result, the court overturned the lower court's decision, highlighting the critical need for reliable evidence in criminal proceedings. This case underscores the judicial system's commitment to ensuring that convictions are based on solid evidence rather than conjecture, affirming the principle of 'innocent until proven guilty'.... |
| 1982 SLD 119, 1982 CLC 550 | 1981 Regular Second Appeal No. 305 of 1979 , decided on 23.11.1981 | In this landmark case, the Lahore High Court addressed critical issues surrounding the Civil Procedure Code (V of 1908), focusing on the necessity of a decree following a judgment. The appellant, LEHRASAP KHAN, contested the cancellation of his mother's lease for Plot No. 45/215 B. I. Bazar, Lahore Cantonment, arguing that the cancellation was illegal and without jurisdiction. The court examined the procedural shortcomings of the trial court, noting that the failure to prepare a decree sheet should not infringe upon the appellant's right to appeal. The decision highlights the importance of adhering to procedural laws and protecting litigants' rights against judicial omissions. The ruling reinforces the notion that litigants deserve protection against any negligence by the court, ensuring fair access to justice. This case serves as a significant reference point for similar disputes regarding lease rights and procedural compliance in civil cases.... |
| 2010 SLD 1812, (2010) 323 ITR 558, (2010) 195 TAXMAN 277 | D-2741 of 2016 , decided on 28.04.2006 | In a landmark case involving the Income Tax Act, 1961, the Delhi High Court addressed the issue of the time limit for block assessments in search cases. The case revolved around the search conducted at the premises of D.D. Axles (P.) Ltd. on August 29-30, 1996, where a panchnama was drawn, and documents were seized. The Tribunal ruled that the search was concluded on August 30, 1996, and the assessment order of November 28, 1997, was barred by limitation. This ruling emphasized the importance of adhering to statutory time limits in tax assessments, ensuring that taxpayers are treated fairly and that the legal processes are respected. The decision is significant for legal practitioners and taxpayers alike, highlighting the critical nature of timelines in tax law and the implications of failing to comply with them. The Court's affirmation of the Tribunal's ruling serves as a precedent for similar cases, reinforcing the necessity for timely actions by tax authorities.... |
| 1996 SLD 1084 = 1996 SCMR 71 | Criminal Petition for Leave to Appeal No. 318-L of , decided on 20.09.1995 | In the case of Muhammad Azam versus The State, the Supreme Court of Pakistan deliberated on the issue of pre-arrest bail under serious allegations of rape and house trespass. The court examined the principles governing bail applications, particularly under the Criminal Procedure Code, and noted that bail is a privilege reserved for exceptional circumstances. The case highlighted the legal definitions and implications of the Offence of Zina Ordinance and the Penal Code. The court's decision reinforced the need for substantial evidence before granting bail, particularly in cases involving grave accusations. This ruling serves as a significant reference for future cases regarding bail applications in similar contexts, ensuring that serious allegations are treated with the utmost scrutiny. Keywords such as 'pre-arrest bail', 'rape allegations', and 'legal representation' are critical for understanding the legal landscape surrounding this case. The decision aligns with existing jurisprudenc... |
| 1997 SLD 779, 1997 CLC 1260 | High Court Appeal No. 157 of 1996 , decided on 11.02.1997 | This case revolves around allegations of fraud in the context of property rights concerning a common open passage used by residents of Jillani Mansion, Karachi. The appellant, Abdur Rehman Khan, contended that the respondents unlawfully occupied this common space, which had been traditionally used for parking and access by residents for over 20 years. The core issue was whether the respondents had acquired rights over this space through fraudulent means, specifically through a disputed document allegedly issued by the Settlement Department in 1964. The Sindh High Court underscored the critical nature of fraud in legal proceedings, asserting that any transaction marred by fraud is considered voidable. The court's decision to allow the appeal emphasized the obligation of the judiciary to investigate any claims of fraud thoroughly, as it undermines the integrity of legal proceedings. This case serves as a vital precedent in property law, particularly concerning the rights of residents ove... |
| 1968 SLD 205, (1968) 68 ITR 363 | CASE REFERRED No. 14 OF 1964 , decided on 14.04.1967 | In the case referred to as 'CASE REFERRED No. 14 OF 1964', the High Court examined the legality of gifts made by members of a Hindu undivided family under the Gift-tax Act, 1958. The case involved the two brothers who made gifts of immovable properties to their sons, some of whom were minors during the assessment year 1958-59. The Gift-tax Officer issued notices and assessed the gifts under the Act; however, the Appellate Tribunal reversed this decision. The court concluded that a karta of an HUF has limited rights to gift property, primarily under Hindu law. The judgment clarified that the partition of joint family property does not constitute a transfer in the legal sense, thus reinforcing the decision in the earlier case of CIT v. Keshavlal Lallubhai Patel. This ruling is significant for understanding the constraints on property transactions within HUFs and the application of the Gift-tax Act. Keywords include Hindu undivided family, Gift-tax Act, property gifts, legal necessity, ta... |
| 2009 SLD 2619, (2009) 314 ITR 129 | WT APPEAL No. 135 OF 2005 , decided on 15.02.2008 | In the case of WT APPEAL No. 135 OF 2005, the Karnataka High Court addressed the issue of whether certain properties owned by the assessee constituted net wealth under the Wealth-tax Act, 1957. The properties in question were previously held as stock-in-trade by a partnership firm prior to its dissolution. The Assessing Officer had initially ruled that these properties were taxable under the Act, rejecting the assessee's claim that they should remain classified as stock-in-trade. Upon appeal, the Tribunal ruled in favor of the assessee, leading to the revenue's appeal to the High Court. The court determined that the Tribunal failed to provide adequate reasoning for its decision and emphasized the necessity for the Assessing Officer to ascertain if the properties were indeed owned by the assessee following the dissolution. This case highlights the complexities involved in determining the tax implications of property held as stock-in-trade post-dissolution of a partnership, underlining t... |
| 1989 SLD 1522, 1989 SCMR 1180 | Criminal Petition No.149 of 1988 , decided on 12.03.1989 | In the case of Jam Jan Muhammad vs. The State, the Supreme Court of Pakistan addressed the legality of the Lahore High Court's directives regarding the registration of a criminal case against the petitioner. The case revolves around the interpretation of constitutional provisions and procedural laws concerning criminal proceedings. The petitioner argued that the High Court's direction effectively amounted to an order for prosecution without due process. However, the Supreme Court upheld the High Court's decision, emphasizing that the Sessions Judge was instructed to act according to the law and ensure that the petitioner's rights were respected throughout the process. This case highlights the importance of due process in criminal law and the checks and balances within the judicial system to prevent unjust prosecution. Keywords such as 'criminal procedure', 'due process', 'Supreme Court of Pakistan', and 'legal authority' are trending in discussions surrounding this case, making it a si... |
| 2011 SLD 2709 = (2011) 335 ITR 394 | This case revolves around the taxation of capital gains following the dissolution of a partnership firm, Mangalore Ganesh Beedi Works (MGBW). The Karnataka High Court addressed whether outgoing partners were liable for capital gains tax after a court-ordered auction of the firm's assets. The court determined that the sale constituted a transfer of capital assets, invoking Section 45 of the Income-tax Act, 1961. The ruling highlights key issues in partnership law, asset valuation, and tax obligations, particularly regarding capital gains taxation. The decision underscores the critical aspect of how partnerships are treated under tax law post-dissolution, emphasizing the need for clear asset valuation and the implications of asset transfer among partners. Legal practitioners and tax professionals should be aware of the nuances in partnership dissolution and the associated tax liabilities. This case serves as a precedent for similar cases involving the taxation of capital gains in partner... | |
| 2012 SLD 731, 2012 PTD 1491 | Customs Appeal No.K-1180 of 2011 , decided on 14.05.2012 | In the case of Customs Appeal No.K-1180 of 2011, the Appellate Tribunal Inland Revenue addressed significant issues regarding the Customs Act of 1969, focusing on sections related to the short payment of duties and taxes. The case arose from the importation of an old Cadillac Escalade Double Cabin Pickup by the respondent, which was found to have been declared at a significantly lower value than its MSRP, leading to a substantial shortfall in duties owed. The tribunal underscored the importance of accurate declarations in customs processes and the legal obligations of importers and clearing agents. The decision emphasized that any mis-declaration or suppression of facts can result in severe penalties and the recovery of evaded duties, reinforcing the legal framework governing customs regulations. This ruling serves as a critical reminder to stakeholders in the import-export industry about compliance with customs laws and the repercussions of fraudulent activities. Keywords such as 'cus... |
| 2020 SLD 1079, 2020 MLD 703 | Writ Petition No. 5796-P of 2019 , decided on 07.11.2019 | In the case of Writ Petition No. 5796-P of 2019, the Peshawar High Court addressed a dispute involving the cancellation of a license for the establishment of a private fruit and vegetable market by the petitioner. The petitioner argued that the cancellation was illegal and sought various forms of relief, including the issuance of a gazette notification for amended byelaws. However, the court found that the petitioner had consistently failed to meet the necessary conditions set forth in the Khyber Pakhtunkhwa Local Government Ordinance and related byelaws. The decision emphasized the importance of adhering to legal requirements and the consequences of non-compliance. The ruling underscores the significance of local government regulations in market operations and the legal framework governing such establishments, thereby impacting local businesses and their compliance with municipal laws. The court's decision serves as a reminder of the need for businesses to follow established legal pro... |
| 2006 SLD 3111, 2006 PLJ 81 | Civil Petitions No. 350-P to 356-P, 364-P, 377-P t , decided on 26.10.2005 | In the case of multiple civil petitions involving the termination of teachers from the NWFP education department, the Supreme Court of Pakistan addressed significant issues related to the legality of appointments and terminations influenced by political pressure. The court held that qualified individuals cannot be dismissed based on the department's own irregularities. This landmark ruling reinforces the principle that governmental lapses should not adversely affect the rights of qualified civil servants. The case highlights the importance of maintaining integrity in public service appointments and ensuring that qualified individuals are protected against arbitrary dismissals. The court's decision rests on established legal precedents that disallow the reversal of appointments based on departmental failures, thereby upholding justice for civil servants. The implications of this ruling are far-reaching, emphasizing the need for transparency and accountability in public sector employment... |
| 2012 SLD 3145 = (2012) 340 ITR 193 | IT(SS)A No. 152/BANG/04 , decided on 26.05.2005 | This case revolves around the assessment of undisclosed income from the sale of arrack by the assessee, J.P. Narayanswamy, who was found to have sold a significant quantity of unaccounted arrack sachets. The Karnataka High Court analyzed the Tribunal's findings, which had established specific pricing for these sachets based on market conditions and government regulations. The court highlighted the necessity for proper documentation and evidence linking claimed miscellaneous income to unaccounted sales, ultimately siding with the revenue's position. The ruling underscores the critical nature of compliance with the Income-tax Act and the implications of non-disclosure of income in tax assessments. This case serves as a reminder to taxpayers about the importance of maintaining accurate records and the potential consequences of unaccounted sales. Keywords such as 'Income-tax Act', 'block assessment', 'undisclosed income', and 'excise duty' are central to understanding the legal nuances of ... |
| 1984 SLD 275, 1984 PLD 453 | Civil Appeal No. 241/79 | This case revolves around the interpretation of the West Pakistan Land Reforms Regulations, particularly concerning the rights of cultivating tenants versus the ownership of State land. A significant number of appellants, who were tenants of land previously leased to the British Cotton Growing Association, sought to purchase land that had been resumed by the government under the Land Reforms Regulation, 1959. The Supreme Court ruled that the land in question could not be sold to the tenants as the ownership remained with the Provincial Government, and the tenants' claims were thus deemed untenable. The decision underscores the legal complexities surrounding land reforms, tenant rights, and government ownership, which are crucial in the context of agricultural policies and land management in Pakistan. This case sets a precedent in understanding land ownership laws, tenant rights, and the role of land commissions in Pakistan's legal framework.... |
| 2015 SLD 310, 2015 PLC 279 | Writ Petition No. 2992 of 2010 , decided on 11.08.2014 | In the case of Mst. Riffat Siddique vs. District Coordination Officer, the Lahore High Court addressed a challenge to the merit list for the appointment of Elementary School Educators. The petitioner contended that her M.A. (Education) degree was undervalued in the merit calculation, arguing for a higher allocation of marks. However, the court upheld the policy that allocated only 5 marks for the M.A. degree, reinforcing the principle that such policy decisions are valid unless proven otherwise. The ruling underscored the estoppel doctrine, indicating that individuals participating in a recruitment process under an established policy cannot later contest that policy if unsuccessful. This case highlights the legal principles governing recruitment processes in public service, emphasizing adherence to established criteria and the authority's discretion in policy-making. The court's decision aligns with previous case law that limits judicial intervention in administrative policy matters, r... |
| 1996 SLD 672, 1996 PLC 737 | HYD-104 of 1996 , decided on 14.04.1996 | This case revolves around an industrial dispute concerning the termination of Abdur Rasheed's employment at Mehran Sugar Mills. The case highlights critical issues regarding employee absenteeism and the validity of medical certificates. Abdur Rasheed was terminated after failing to report for work and providing medical certificates that the Labour Court deemed not genuine. The ruling emphasizes the importance of substantiating claims of medical leave and the employer's right to terminate an employee for unjustified absence. The decision reinforces the legal principles surrounding employment rights and the obligations of employees to provide valid proof of illness. Keywords relevant to this case include employment law, medical leave, termination of service, and industrial disputes, which are essential for understanding the legal landscape in labor relations.... |
| 2003 SLD 603, 2003 SCMR 1274 | Civil Petitions Nos.857-K and 858-K of 2002 , decided on 07.04.2003 | This case involves a dispute over the repayment of a foreign currency loan under the Foreign Currency Loan (Rate of Exchange) Order of 1982. The Supreme Court of Pakistan examined the implications of this Order on pre-existing agreements between the parties. The petitioners, Messrs Burjor Arshir Industries Limited, contended that their liability was discharged following a previous High Court decision. However, the Supreme Court ruled that the Presidential Order had overriding effect, confirming the respondents' right to claim outstanding amounts based on the exchange rate at the time of payment. The judgment emphasizes the importance of statutory provisions in determining financial liabilities and the implications of agreements made prior to such legislation. This case highlights the complexities involved in financial agreements, particularly in the context of foreign currency transactions and the impact of governmental orders on private contracts.... |
| 2021 SLD 951, 2021 CLC 809 | Writ Petition No. 867 of 2020 , decided on 20.11.2020 | The case revolves around a writ petition concerning the maintenance allowance awarded to minors under the Family Courts Act, 1964. The petitioner challenged the previous court's decision, which awarded maintenance at a rate deemed excessive without proper consideration of the financial capabilities of the parties involved. Key points discussed included the need for a thorough examination of the father's income and the mother's financial contribution. The Islamabad High Court's ruling emphasized the importance of establishing a fair and just maintenance amount based on actual financial circumstances. This case highlights significant aspects of family law, particularly regarding the obligations of parents to provide for their children and the legal standards for determining maintenance. The court's decision to remand the case reflects a commitment to ensuring that future maintenance determinations adhere to legal principles and the financial realities of the parties. The ruling is signif... |
| 2018 SLD 2645, 2018 PLD 323 | W.P. No. 875 of 2018 , decided on 15.03.2018 | The case revolves around the allocation of Hajj quotas in Pakistan, particularly focusing on the petitions filed by the Hajj Organizers Association and other concerned parties against the Federal Government's decision to alter the previously agreed quota distribution. The Islamabad High Court underscored the importance of transparency and fairness in the formulation of Hajj policies, as well as the need for timely processing of applications for Hajj. The ruling highlighted the necessity for the Federal Government to consult with a designated committee when establishing criteria for new Hajj Group Organizers and resolving any grievances related to quota allocation. By maintaining a fair balance between the interests of existing and new HGOs, the Court aimed to promote an equitable Hajj policy that serves the needs of all stakeholders. This case is particularly significant in the context of religious obligations, administrative accountability, and the rights of citizens wishing to undert... |
| 1979 SLD 963, (1979) 117 ITR 78 | IT REFERENCE No. 51 OF 1974 , decided on 27.01.1978 | This case revolves around the assessment of interest income under the Income-tax Act, 1961. The assessee, a money-lending firm, had interest income accrued but later agreed to forgo it due to the debtor's financial difficulties. The Tribunal ruled that the interest had accrued and could not be disregarded based on the subsequent request to relinquish it. This case emphasizes the principles of accrual accounting and the importance of commercial expediency in tax assessments. The decision reinforces the stance that income recognized under the mercantile system cannot be negated without substantial grounds, highlighting the necessity for clear evidence when claiming commercial considerations in tax matters. Keywords: income tax, accrued income, commercial expediency, tax assessment.... |
| 2023 SLD 6787 | STA NO. 1167/LB/2022 , decided on 19.09.2023 | This case discusses the implications of the Sales Tax Act, 1990, particularly Section 8(1), as it pertains to the appellant, M/s. Monno Industries Ltd. The case was heard by the Appellate Tribunal Inland Revenue in Lahore, with significant arguments presented by both sides. The Tribunal's decision underscores the necessity for businesses to comply with tax laws and the legal ramifications that arise from non-compliance. This ruling serves as a critical reference point for future tax-related cases, reinforcing the importance of proper legal representation and adherence to tax regulations. Keywords such as 'Sales Tax Act', 'tax compliance', 'Appellate Tribunal', and 'legal representation' are relevant for search optimization.... |
| 2021 SLD 2159, 2021 PLJ 214 | C.P. No. 43-L to C.P. No. 58-L of 2021 , decided on 10.03.2021 | In the case of C.P. No. 43-L to C.P. No. 58-L of 2021, the Supreme Court of Pakistan addressed the issue of regularization of contract employees under the Punjab Regularization of Service Act, 2018. The court ruled that the regularization should take effect from the date it was granted, rather than the date of initial contract appointment. This decision emphasized the importance of adhering to the provisions of the law, which specifies that employees who have served continuously for three years are eligible for immediate regularization. The case highlights the legal framework surrounding employment regularization in Pakistan, particularly the implications of the Punjab Regularization of Service Act and the Constitution of Pakistan. The ruling is significant for contract employees seeking job security and clarity regarding their employment status. This case is pivotal in understanding employment law and the rights of contract workers in Pakistan, ensuring that legal interpretations alig... |
| 2023 MLD 860, 2023 SLD 1725 | Civil Revision No. 35794 of 2019 , decided on 06.03.2023 | In the case of INTERNATIONAL CONTRACTORS (PVT.) LIMITED vs. WAPDA and others, the Lahore High Court dealt with a civil revision challenging the dismissal of a petition under the Limitation Act, 1908. The petitioner sought restoration of a previously dismissed petition, arguing against the dismissal based on non-prosecution. However, the court upheld the dismissal, asserting that the application was filed 80 days after the dismissal, exceeding the 30-day limit stipulated by Article 163 of the Limitation Act. The ruling underscored the importance of timely action in legal proceedings and the necessity of providing sufficient explanation for delays. The case highlighted key legal principles surrounding limitation periods, restoration applications, and the procedural requirements that litigants must adhere to. It serves as a critical reference for understanding the limitations imposed by law on the right to seek remedies in civil litigation, emphasizing the need for diligence and promptnes... |
| 2022 SLD 1048, 2022 SCMR 1082 | Civil Petition No. 757-L of 2021 , decided on 03.02.2022 | In the case of Civil Petition No. 757-L of 2021, the Supreme Court of Pakistan addressed critical issues regarding the Sales Tax Act, 1990 and the authority of the Appellate Tribunal in tax matters. The court highlighted that the Tribunal is the final fact-finding body, and its conclusions should only be challenged on the basis of legal questions. The case stemmed from a dispute where the petitioner, the Commissioner of Inland Revenue, sought to deny a refund claim based on invoices from suppliers. The core issue revolved around the legality of these invoices and whether the sales tax had been deposited. The Supreme Court ultimately ruled in favor of the respondents, reinforcing the Tribunal's findings and the necessity of raising specific legal questions to challenge factual determinations effectively. This case underscores the importance of adhering to procedural norms in tax litigation and the limitations imposed on the High Court's review authority regarding factual findings.... |
| 2024 SLD 3590 | MA (R) NO. 34/LB/2024. ITA NO. 1159/LB/2023 , decided on 12.02.2024 | This case addresses crucial aspects of the Income Tax Ordinance, 2001, particularly Section 111(1)(b), which pertains to the assessment of undisclosed income. The Appellate Tribunal Inland Revenue examined the arguments presented by both parties, focusing on the legality of the income declarations and the subsequent tax implications. The tribunal's ruling reinforces the necessity for taxpayers to adhere to the guidelines outlined in the Income Tax Ordinance, ensuring transparency and accountability in income reporting. This decision serves as a significant reference for future tax assessments, highlighting the critical role of legal representation in tax disputes. Keywords: Income Tax Ordinance, tax compliance, undisclosed income, legal representation, Appellate Tribunal.... |
| 1962 SLD 3, 1962 PLD 108 | 3-D of 1962 , decided on 26.02.1962 | In the case of MESSRS MOMIN MOTOR COMPANY vs. THE REGIONAL TRANSPORT AUTHORITY, DACCA, the Supreme Court of Pakistan addressed issues relating to the validity of permits issued under the Motor Vehicles Act, 1939. The appellant, Momin Motor Company, contested the cancellation of their stage-carriage permits, arguing that they had been granted on a seemingly permanent basis. However, the Court found that the permits were irregularly issued and did not grant any legal rights to the appellant. The ruling highlighted the importance of adhering to the procedural requirements outlined in the Motor Vehicles Act for the issuance and renewal of permits. The decision underscored the distinction between temporary and permanent permits and clarified that permits issued under non-compliance with statutory provisions cannot be enforced in a court of law. This case is significant for transport law and administrative jurisdiction, emphasizing the necessity for regulatory authorities to follow establish... |
| 2020 SLD 2511, 2020 SCMR 1278 | Criminal Petition No. 543 of 2020 , decided on 07.07.2020 | This case revolves around a criminal petition concerning the refusal of bail under the Criminal Procedure Code and the Penal Code, specifically sections 497 and 324. The Supreme Court of Pakistan heard the case involving significant allegations of violent assault, linked to an ongoing land dispute. The petitioners were denied bail based on compelling evidence from multiple witnesses and corroborating medical reports. The ruling emphasized the judicial discretion exercised by the High Court in its decision-making process, reflecting the seriousness of the charges against the accused. The complexities of criminal law and the importance of protecting the integrity of judicial proceedings were highlighted throughout the case, making it a significant reference point in the legal landscape of Pakistan.... |
| 1995 SLD 29, 1995 PTD 350, (1995) 71 TAX 45 | C. P. No. 103 of 1994 , decided on 10.08.1994 | This case revolves around the interpretation of the Income Tax Ordinance, 1979, particularly Section 12(1), which mandates that all Government employees in Pakistan must pay income tax on their salaries. The petitioner, a Government Officer in the Education Department working in a Tribal Area, argued that employees in such areas are exempt from income tax. However, the court clarified that the law applies universally to all employees receiving salaries from the State, irrespective of their location or job nature. This ruling reinforces the principle of tax liability for Government employees and clarifies misconceptions regarding exemptions in Tribal Areas. The case highlights important aspects of taxation law in Pakistan and the responsibilities of Government employees under the Income Tax Ordinance. The decision serves as a crucial reference point for future cases concerning tax liabilities and exemptions.... |
| 1998 SLD 1303, 1998 CLC 724 | Civil Revision No. 1083 of 1994/BWP , decided on 03.02.1995 | This case revolves around a dispute concerning the transfer of property and the rights of possession. The plaintiffs, Muhammad Siddique and Muhammad Jamil, alleged that Bahadur Khan, the petitioner, had not fulfilled his obligations under an agreement to sell land, specifically the payment of a remaining balance of Rs. 6,10,000. The court emphasized the importance of contractual obligations in property transactions, ruling that the defendant's possession of the land was as a tenant, not as an owner, due to his failure to pay. The decision highlights key legal principles related to tenancy, property rights, and the necessity of adhering to contractual agreements. The ruling serves as a significant reference in understanding tenant rights and responsibilities in property law, making it essential for legal practitioners specializing in real estate and tenancy disputes. This case is particularly relevant in discussions regarding ownership rights, tenant obligations, and the enforcement of ... |
| 2003 SLD 951 = 2003 PLC 619 | Service Appeals Nos.39, 71 to 75, 79, 82 and 83 of , decided on 17.10.2002 | This case involves multiple service appeals concerning the retirement of several civil servants from Balochistan on allegations of misconduct and corruption. The Service Tribunal of Balochistan examined the legal framework regarding the retirement provisions as laid out in the Balochistan Civil Servants Act (IX of 1974) and the amendments made by Ordinance IV of 2000. The Tribunal reaffirmed the authority of the Governor to retire civil servants after 25 years of service and emphasized the importance of compliance with procedural safeguards to uphold natural justice. Key arguments revolved around the validity of the retirement notifications and the jurisdiction of the Tribunal to assess the vires of the amendments. The decision underscores the balance between administrative authority and the rights of civil servants, ensuring that due process is maintained in disciplinary actions. Keywords related to civil service, retirement, misconduct, and administrative law are crucial for understa... |
| 1990 SLD 816, 1990 SCMR 855 | Civil Petition Appeal No.186 of 1986 , decided on 23.01.1990 | In the case of Mst. Nafisa Begum vs. ADDITIONAL SETTLEMENT COMMISSIONER, the Supreme Court of Pakistan addressed the complexities surrounding the joint transfer of property under the Displaced Persons (Compensation and Rehabilitation) Act. The court highlighted crucial legal principles concerning the finality of administrative decisions and the implications of delayed appeals. The ruling emphasized the importance of adhering to legal timelines and the necessity for prompt legal action in property disputes. This case serves as a significant reference point for similar cases involving property rights and administrative law, especially regarding the rights of displaced persons. The decision reinforces the need for clarity and promptness in legal proceedings to ensure justice is served efficiently.... |
| 2004 SLD 2791, 2004 PLD 705 | Suit No. 1176 of 1989 , decided on 12.09.2003 | This case revolves around a dispute between Rice Export Corporation and Int. Exports regarding the handling of rice under a contract. The plaintiff claimed a shortfall of 1,278.95 metric tons of rice, seeking recovery of Rs. 37,01,836.58. The court examined the evidence presented, including expert testimonies and international standards for acceptable loss during handling and storage. It was determined that natural losses in rice handling, which can be as high as 6%, were acknowledged by both parties. The court concluded that the defendant was not liable for the claimed shortfall as it was a natural incident of the contract. This judgment highlights the importance of including specific clauses in contracts to address potential natural losses in handling goods, serving as a caution for future agreements. The ruling reinforces the principle that contractual obligations must be clearly defined and that parties should account for natural losses in their agreements, making it crucial for in... |
| 2013 SLD 2048, 2013 SCMR 749 | C.P. No.834 of 2011 , decided on 26.09.2012 | In the case of C.P. No.834 of 2011, the Supreme Court of Pakistan addressed the tax implications under the Federal Excise Act, 2005, focusing on the applicability of excise duties for services rendered in Pakistan. The case arose from a dispute involving Messrs C.M. PAK. LTD. and the Additional Commissioner, Inland Revenue, Islamabad. The core issue was whether excise duties could be levied on services originating from outside Pakistan but rendered within its borders. The court ruled that such duties were permissible based on the wording of Section 3(1)(d) of the Federal Excise Act, which emphasized services provided in Pakistan. The court found that the Islamabad High Court's decision to dismiss the tax reference was appropriate, as it was based on a correct interpretation of the law. This case highlights the importance of understanding tax obligations for international services and reinforces the principle that services rendered within the jurisdiction are subject to local taxation. ... |
| 1989 SLD 1842, 1989 PLC 650 | Writ Petition No. 1786 of 1982 , decided on 13.02.1989 | In the case of Writ Petition No. 1786 of 1982, the Lahore High Court addressed significant issues surrounding the premature retirement of Muhammad Riaz Malik, a civil servant, under the Punjab Civil Servants Act and the Constitution of Pakistan. The petitioner argued that the inquiry leading to his retirement was procedurally flawed, lacking opportunities for rebuttal and cross-examination. The Court emphasized the importance of administrative fairness and the implications of the 'seen' notation by the Chief Minister, interpreting it as an endorsement of the recommendations for reinstatement. The decision highlighted the necessity for justice and equity in civil service proceedings, reinforcing the legal standards governing the treatment of civil servants. This case serves as a critical reference for similar disputes, advocating for transparency and adherence to lawful procedures in administrative actions. The ruling has implications for civil servants' rights and the responsibilities ... |
| 1993 SLD 195, 1993 PTD 1557, (1993) 201 ITR 338 | Civil Appeal No. 2711 of 1977 , decided on 25.02.1993 | This case revolves around the interpretation of Section 81(i)(c) of the Income Tax Act, 1961, which provides exemptions for cooperative societies engaged in the marketing of agricultural produce. The Assam Cooperative Apex Marketing Society Ltd, which acted as a procuring agent for paddy, contended that it was entitled to tax exemption. However, the Supreme Court held that the exemption applies only to societies whose members directly produce agricultural products. Since the society's members were primarily marketing societies, and not individual agriculturists, it was ruled ineligible for the exemption. This case highlights the importance of legislative intent in tax law and the need for cooperative societies to align with the definitions set forth in the Income Tax Act. It serves as a precedent for future cases regarding exemptions for cooperative societies and their operational scope within agricultural marketing.... |
| 2021 SLD 90, 2021 SCMR 194 | C.As. 762-L to 766-L of 2012 , decided on 02.12.2020 | In a significant ruling by the Supreme Court of Pakistan, the case addressed the seniority issue between direct appointees and promotees under the Punjab Civil Servants Act, 1974. The core of the dispute revolved around the interpretation of seniority provisions in the context of promotions made in batches. The Court emphasized that when civil servants are promoted in a group, their seniority is determined from the date of the first promotion within that group. This decision reaffirms the legal principles governing civil service promotions and the importance of maintaining proper seniority order, which is crucial for career progression in public service roles. The ruling serves as a precedent for similar cases, ensuring that the rights of promotees are safeguarded against direct recruits in civil service appointments.... |
| 2002 SLD 1515, 2002 SCMR 1821 | Civil Appeal No.267 of 1995 , decided on 12.03.2002 | This case revolves around the legal complexities of property ownership and the validity of unregistered sale-deeds under the Colonization of Government Lands (Punjab) Act, 1912. The Supreme Court of Pakistan addressed the critical issue of whether the sale of government land without prior acquisition of proprietary rights could confer ownership. The court found that the unregistered sale-deeds executed by Noor Muhammad to Golaya were valid and enforceable, despite the appellants' claims based on registered sale-deeds. The ruling reinforced the principle that the title to property cannot be transferred without compliance with the applicable legal statutes. This case is significant for property law, particularly in the context of government land transactions, and highlights the necessity for due process in property sales. Keywords: property ownership, government land, unregistered sale-deeds, legal compliance, Supreme Court of Pakistan.... |
| 2013 SLD 2897, 2013 YLR 2576 | R.S.A. No. 46 of 2007 , decided on 12.06.2013 | In the case of R.S.A. No. 46 of 2007 at the Lahore High Court, the core issue revolved around the validity of a mutation regarding land ownership following the death of Sher Muhammad. The plaintiffs, claiming to be legal heirs, filed a suit for declaration against the defendants who had been attesting the mutation. The court found that the plaintiffs failed to challenge the mutation within the time frame specified by the Limitation Act, which is six years. The court also noted that the original owner, Sher Muhammad, never disputed the mutation during his lifetime. The judgment emphasized the importance of proving the invalidity of the mutation, which the plaintiffs did not accomplish. The court ruled that the plaintiffs' claim was not maintainable under the Specific Relief Act since they did not seek possession of the property. The decision ultimately highlighted the legal principles surrounding land revenue, inheritance rights, and the necessity for timely legal action in property dis... |
| 1994 SLD 271 = 1994 CLC 1144 | D-814 of 1988 , decided on 12.08.1990 | In the case of Messrs Boots Company Pakistan Limited vs. Central Board of Revenue, the Sindh High Court addressed the classification of 'Strepsils' lozenges under the Drugs Act, 1976, and the imposition of sales tax on pharmaceutical products. The court examined the definition of 'drug' which encompasses substances used for treatment, prevention, or diagnosis of diseases in humans or animals. The petitioners argued that 'Strepsils', an antiseptic throat lozenge, was duly registered as a drug and should not be considered a confectionery for tax purposes. The court agreed, stating that the product was intended for medicinal use and was exempt from sales tax. This case highlights the importance of proper classification of pharmaceutical products and the legal protections afforded to registered drugs under relevant legislation. The ruling not only quashed the previous orders imposing tax but also reinforced the regulatory framework governing the pharmaceutical industry in Pakistan.... |
| 1991 SLD 2164, (1991) 192 ITR 212 | In the case presented before the Allahabad High Court, the primary issue revolved around the income assessment of K.N. Sharma for the assessment years 1967-68 and 1968-69 under the Income-tax Act, 1961. The controversy began when K.N. Sharma initially filed a return disclosing the total income from his business as exclusive income. However, prior to the assessment completion, he filed a revised return indicating that the business was conducted through a partnership firm in which he held a 50 percent share. This led to a dispute regarding the assessable income amount. The Income Tax Officer (ITO) rejected Sharma's revised claim and included the entire income in his individual assessment. On appeal, the Appellate Assistant Commissioner (AAC) ruled in favor of Sharma, acknowledging the registration of the partnership firm and determining that only half of the income should be assessed in Sharma's name. The Tribunal upheld this decision, confirming that the previous ruling regarding the fi... | |
| 1969 SLD 739, (1969) 20 TAX 44, 1969 PTD 405, 1969 PLD 673 | Petitions Nos. 170, 181 and 182 of 1967 , decided on 22.01.1969 | This case revolves around the legality of additional tax imposed under Section 45A of the Income Tax Act, 1922, by the Income-tax Officer on Zeenat Textile Mills for the assessment years 1960-61, 1963-64, and 1964-65. The petitioner challenged the additional tax, arguing it was imposed without legal authority and was not applicable retrospectively. The High Court heard arguments regarding the interpretation of tax laws, particularly focusing on the provisions of the Income Tax Act that govern the levying of taxes. The court's ruling clarified that additional tax cannot be levied on computed tax due without clear statutory provisions supporting such action. This case highlights the critical nature of statutory interpretation in tax law and the need for clear legislative authority when imposing additional financial burdens on taxpayers.... |
| 2022 SLD 1843, 2022 PLJ 61 | Labour Appeal No. 147 of 2019 , decided on 13.04.2021 | In the case of Colony Textile Mills Limited vs. Bashir Ahmad, the Labour Appellate Tribunal dealt with a grievance petition under the Punjab Industrial Relations Act, 2010. The case centered around the dismissal of an employee, Bashir Ahmad, who claimed he was wrongfully barred from entering the mills after his shift. Despite the Labour Court initially ruling in favor of reinstatement with back benefits, the Appellate Tribunal found that the employee failed to prove continuous unemployment and that the Labour Court did not adequately determine the essential legal requirements for such benefits. This case highlights the delicate balance between employee rights and the legal standards that must be met to claim entitlements under labor laws. The decision underscores the importance of documentation and evidence in labor disputes, particularly regarding claims for back benefits.... |
| 2005 SLD 1300, 2005 CLC 1062 | Civil Revision No.339-D of 1998 , decided on 16.03.2005 | In the case of 'ABDUL SHAKOOR and others vs FAUJA and another', the Lahore High Court addressed a civil revision concerning the dismissal of a suit for non-prosecution due to the non-appearance of the plaintiffs. The court found that the original case had not been fixed for hearing, and the legal heirs of the deceased plaintiffs had already been impleaded in a prior revision, negating the need for further action in the main suit. The ruling underscored the importance of judicial diligence and the proper application of law, particularly regarding the Civil Procedure Code. This case illustrates the critical role of procedural correctness in the administration of justice and highlights the legal principles regarding the impleadment of legal heirs in ongoing proceedings. The decision reinstated the suit, allowing it to proceed in the appropriate judicial forum. Keywords include Lahore High Court, Civil Procedure Code, legal heirs, non-prosecution, and judicial administration.... |
| 1975 SLD 401, (1975) 32 TAX 171, 1975 PTD 58, 1975 PLD 893 | P.T. R. No. 381 of 1972 , decided on 19.02.1975 | In the case of P.T. R. No. 381 of 1972, the Lahore High Court addressed significant issues pertaining to the Income Tax Act, 1922, particularly regarding ex-parte assessments. The court found that the Income-tax Officer acted within his authority when he issued an assessment order after the respondent failed to appear on the designated date despite having been properly notified. This ruling reinforces the importance of compliance with tax regulations and highlights the legal consequences of non-appearance in tax hearings. The court's analysis also clarified procedural requirements for tax assessments, emphasizing that the Income-tax Officer does not need to issue a fresh notice each time an adjournment occurs during assessment proceedings. This case is crucial for understanding the boundaries of administrative discretion in tax law and the rights of taxpayers. Key terms include ex-parte assessment, statutory notices, and compliance with tax obligations, which are trending topics in cur... |
| 1984 SLD 1702, 1984 PLC 1134 | 402/300 of 1983 , decided on 07.04.1984 | This case revolves around the appeal made by civil servants concerning the withdrawal of their increment and selection grade by the District Education Officer, Lahore. The appellants, who were S. V. Teachers, had been granted selection grades based on a government policy that allowed for such increments. After the implementation of this order, a revised decision was made by the authorities, which sought to withdraw the selection grades. The tribunal ruled that the withdrawal of the selection grade violated the vested rights of the appellants, as they had already acted upon the earlier decision. The ruling highlights the importance of upholding the rights of civil servants and ensuring that government decisions are honored once they have been implemented. The court emphasized that the government cannot rescind orders that have already granted rights and benefits to employees under valid decisions. This case is significant for civil service law, as it reinforces the principles of fairnes... |
| 1980 SLD 1478, 1980 PLC 504 | Appeals Nos. 95 and 96 of 1979 , decided on 22.05.1980 | This case revolves around two appeals filed by Muhammad Hanif Khawaja and Professor Muhammad Aslam Khan against the disciplinary actions taken by the Azad Government of the State of Jammu & Kashmir. Both appellants were employed as Assistant Professors and were subjected to disciplinary proceedings based on findings from a Commission of Inquiry regarding financial irregularities. The Tribunal concluded that it lacked jurisdiction to hear the appeals as the imposed penalties were not classified as major penalties under the relevant legislation. The decision highlights the significance of understanding the jurisdictional limitations of service tribunals and the procedural requirements for civil servants seeking redressal for disciplinary actions. The case is pivotal for legal practitioners and civil servants as it clarifies the boundaries of tribunal authority in disciplinary matters, emphasizing the need for appropriate channels for appeals based on the nature of penalties imposed.... |
| 1988 SLD 379 = 1988 PLC 7 | D-226 of 1981 , decided on 12.10.1987 | This case centers on the rights of newspaper employees under the Newspaper Employees (Conditions of Service) Act, 1973, and the Industrial Relations Ordinance, 1969. The petitioners, Hilal-e-Pakistan Publishers, challenged the decision of the Sind Labour Appellate Tribunal that reinstated the respondent, a former employee, after his termination was deemed unlawful. The court ruled that the respondent was protected as a newspaper employee, emphasizing the broad definition that included both journalists and non-journalists. The decision highlighted the importance of following legal procedures in employment terminations and reinforced the rights of employees under labor laws. This case is significant for understanding the legal framework governing employment in the media sector, particularly regarding the protection of workers' rights and the obligations of employers. Keywords like 'newspaper employee rights', 'termination of service', 'Sindh High Court decisions', and 'Industrial Relatio... |
| 2015 SLD 520, 2015 PLD 336 | High Court Appeal No. 31 of 2014 , decided on 19.01.2015 | In the case concerning the enforcement of a consent decree for specific performance of a sale agreement, the Sindh High Court ruled that the Pakistan Defence Officers Housing Authority (DHA) could not be compelled to transfer a plot of land to the appellant, Abdul Hafeez, based on an agreement made with a third party lacking valid title. The court highlighted the importance of legal title in property transactions and clarified that a decree obtained through compromise does not necessarily extend to third parties not involved in the original agreement. This decision emphasizes the significance of due diligence in property transactions and the need for a clear and valid title to enforce property rights. The ruling serves as a critical reminder for potential buyers to ensure that all legal requirements are met before engaging in property transactions, particularly in cases involving compromises or agreements with third parties. The court also referenced previous case law to support its de... |
| 1977 SLD 1054, (1977) 107 ITR 570 | CIVIL MISC. WRIT No. 1591 OF 1974 , decided on 10.11.1976 | In the case of Raj Kumar Shrawan Kumar v. Central Board of Direct Taxes, the Allahabad High Court addressed the issue of whether a circular from the Central Board of Direct Taxes can serve as valid information for reopening income tax assessments under Section 147 of the Income-tax Act, 1961. The petitioner contested the Income-tax Officer's authority to reassess based on a circular that suggested disallowing deductions for bonus reserves. The court emphasized that such circulars, being derived from a knowledgeable authority, are admissible as information that could lead the ITO to reasonably believe that income had escaped taxation. The ruling reinforces the principle that changes in legal interpretation by tax authorities must be taken seriously, providing clarity on the limits of reassessment powers in taxation law. This case is significant for taxpayers and legal practitioners as it outlines the procedural nuances of tax law and the implications of administrative guidance on tax as... |
| 1998 SLD 1152, 1998 SCMR 383 | Civil Petitions for Leave to Appeal Nos.577 to 585 , decided on 14.03.1997 | In the case of SAADI CEMENT LIMITED vs. FEDERATION OF PAKISTAN, the Supreme Court of Pakistan addressed crucial legal questions related to the Customs Act, 1969, particularly section 31 and section 31-A. The court deliberated on whether amendments to fiscal laws could be enacted via money bills without Senate approval, a matter of significant constitutional importance. The court's decision to grant leave for appeal allowed for an authoritative interpretation of these legal issues, impacting future fiscal legislation and the rights of the petitioners under the doctrine of legitimate expectations. This case illustrates the balance between legislative processes and the rights of entities affected by fiscal regulations, emphasizing the need for clarity in legal frameworks governing taxation and customs. Keywords such as 'Customs Act', 'Supreme Court of Pakistan', 'fiscal law amendments', and 'doctrine of legitimate expectations' are pivotal in understanding the implications of this case, p... |
| 2016 SLD 2793, 2016 PLC 319 | W.P.No. 252y of 2011 , decided on 10.12.2014 | In the case of W.P.No. 252y of 2011, the Lahore High Court examined the rights of a government servant to receive reimbursement for medical expenses incurred while abroad. The petitioner had incurred substantial medical costs for emergency treatment in the United States, which he sought to recover from the Government of Punjab. The court found that the subsequent imposition of a ban on medical treatment abroad did not apply to the petitioner since it was enacted after the approval of his treatment. The court's decision reaffirmed the rights of government employees under the West Pakistan Government Servants (Medical Attendance) Rules, 1959, highlighting that reimbursement is permissible if the employee is sent abroad on duty. This case underscores the importance of adhering to established laws regarding medical reimbursements and the necessity of considering the timing of regulations in relation to previously granted approvals. Keywords related to the case include 'government servant r... |
| 1969 SLD 168, 1969 SCMR 56 | Civil Petitions Nos. 300, 301, 324 and 325 of 1968 , decided on 29.11.1968 | The case revolves around significant constitutional questions regarding the interpretation of Article 6 of the Constitution of Pakistan, in conjunction with Fundamental Rights Nos. 13 and 14. The petitioners sought special leave to appeal concerning these interpretations, which are crucial for the safeguarding of fundamental rights within the jurisdiction of the Supreme Court. The court's decision to grant leave highlights the importance of these constitutional provisions in protecting citizens' rights and ensuring that legal interpretations uphold the tenets of justice and democracy. The ruling emphasizes the court's role in interpreting laws that govern fundamental rights and the implications these interpretations have on the legal framework of Pakistan. This case serves as a precedent for future cases involving constitutional rights and their interpretations by the judiciary. Keywords: constitutional law, fundamental rights, Supreme Court of Pakistan, legal interpretation, Article 6... |
| 2008 SLD 1521, 2008 SCMR 154 | Criminal Petition No.205-L of 2006 , decided on 15.08.2007 | This case involves a complex legal battle stemming from a violent altercation resulting in multiple injuries and fatalities among individuals related by profession and family. The Supreme Court of Pakistan addressed the appeals from various respondents who were initially convicted and sentenced by the Additional Sessions Judge. The court meticulously analyzed the evidence, affirming that the altercation was a free fight, which significantly influenced the outcomes of the appeals. The decision emphasized the importance of a thorough appraisal of evidence in criminal cases, reinforcing the principle that convictions must be based on clear and compelling evidence. The modifications in sentences highlight the court's commitment to justice, ensuring that the punishment fits the crime while also considering the circumstances surrounding the altercation. The case illustrates the complexities of criminal law and the judicial process in Pakistan, making it a significant point of reference for f... |
| 2021 SLD 2092, 2021 PLJ 616 | W.P. No. 58601 of 2017 , decided on 08.08.2017 | This case revolves around a constitutional petition filed under Article 199 of the Constitution of Pakistan, 1973, challenging the decision of the Judge Family Court regarding the dissolution of marriage, maintenance allowance, and dowry articles. The petitioner contested the lower court's findings, claiming that the dowry articles had been returned, and thus the decree was unwarranted. However, the court found that the petitioner did not provide sufficient evidence to support this claim. The Judge Family Court had made a reasonable assessment of the dowry articles' value, awarding Rs. 450,000/- after considering depreciation. The court's ruling reflects the complexities surrounding family law, particularly in matters of dowry and maintenance, and underscores the necessity of presenting credible evidence in such cases. This case is significant for its implications on the handling of dowry disputes and the enforcement of maintenance orders in family courts. Keywords include 'family law'... |
| 1983 SLD 228, 1983 SCMR 1036 | Civil Petition No. 1015 of 1976 , decided on 21.03.1983 | The case involves a dispute over the transfer of a house between two parties, Faiz Ali and Messrs Barkat Ali and Others, following multiple rounds of litigation. The Lahore High Court dismissed a writ petition by Faiz Ali challenging the order of the Settlement Commissioner, which allowed the transfer of the house based on the actual possession of the parties. The Supreme Court of Pakistan reviewed the case and upheld the previous decisions, emphasizing the fairness of the Settlement Commissioner's order and the inapplicability of High Court interference in this matter. The court's ruling highlights the importance of adhering to procedural justice and the authority of settlement mechanisms in property disputes. This case is significant in understanding the application of constitutional provisions and the role of settlement authorities in resolving disputes over property rights. Keywords: property disputes, constitutional law, settlement commissioner, Supreme Court rulings, legal resolu... |
| 2006 SLD 2044, 2006 CLC 604 | Civil Revision No.141 of 2003 , decided on 29.11.2005 | This case revolves around the interpretation of the North-West Frontier Province Pre-emption Act, particularly concerning the exemption of transactions for better management. The Peshawar High Court addressed the criteria for pre-emption suits, focusing on the necessity of the Talb-e-Muwathibat and the role of the informer's testimony. The court clarified that the exemption for exchanges under the Act is broad, allowing for flexibility in what constitutes 'better management.' The ruling emphasized that the absence of critical evidence from the informant could irreparably damage the plaintiff's case, leading to a dismissal of the revision petition. The decision underscores the importance of adhering to procedural requirements in pre-emption claims, which can significantly impact the outcome of such legal proceedings. Keywords: pre-emption, North-West Frontier Province, better management, Talb-e-Muwathibat, legal proceedings.... |
| 2022 SLD 618, 2022 CLC 556 | D-231 of 2021 , decided on 08.09.2021 | In the case of MST. SHAHNAZ vs. IQBAL HUSSAIN AND 10 OTHERS, the Sindh High Court dealt with a constitutional petition challenging an order from the Anti-Encroachment Tribunal under the Sindh Public Property (Removal of Encroachment) Act, 2010. The petitioner claimed entitlement to occupy the property based on long-standing rent payments, while the respondents sought its removal. The Court ruled on the jurisdiction of the tribunal, affirming that private individuals could approach the tribunal when government officials failed to act. This case underscores the importance of the Act in addressing encroachments on public property and the powers vested in the tribunal to adjudicate such disputes. It highlights the legal framework established for managing public property and the responsibilities of government officials, making it a significant reference point for similar cases in the future.... |
| 2015 SLD 3036, 2015 PLC 831 | Writ Petition No. 5406 of 2011 , decided on 10.02.2015 | This case pertains to the constitutional principles governing the financial autonomy of the judiciary in Pakistan, particularly the Lahore High Court. The court addressed the issue of compliance by the Provincial Government regarding the enhancement of allowances for judicial staff as mandated by the Prime Minister. The judgment highlighted the constitutional protections afforded to the judiciary, particularly regarding its financial and administrative independence. The court ruled that the High Court's administrative expenses, once approved, are charged on the Provincial Consolidated Fund and cannot be altered or turned down by the Provincial Executive or Legislature. This ruling reinforces the foundational principles of judicial independence, supporting the separation of powers and ensuring that the judiciary is not financially beholden to other branches of government. The court's decision also emphasized the need for a collaborative budgetary process that involves consultation with ... |
| 1992 SLD 887, 1992 PLC 608 | Appeal No. 67 of 1990 , decided on 06.02.1991 | In the case of Raisuddin vs. Raisuddin, the Service Tribunal of Sindh adjudicated on an appeal concerning the reversion of a civil servant. The case highlights the importance of adhering to procedural requirements outlined in the Sindh Service Tribunals Act, particularly the necessity of exhausting departmental remedies before filing an appeal with the Tribunal. The court ruled that the appeal was time-barred due to the civil servant's failure to file a departmental appeal within the stipulated timeframe. This case serves as a significant precedent in understanding the limitations and requirements for civil servants seeking redress through the Service Tribunal. Keywords such as 'Sindh Service Tribunals Act', 'civil servant appeal', and 'time-barred appeal' are essential in this context, providing insights into administrative law and its application in service matters.... |
| 2023 SLD 1398, 2023 SCMR 1011, (2023) 128 TAX 291 | Civil Review Petitions Nos. 432-K to 459-K of 2022 , decided on 09.02.2023 | In the case of Civil Review Petitions Nos. 432-K to 459-K of 2022, the Supreme Court of Pakistan addressed significant issues surrounding the taxation of non-resident companies under the Income Tax Ordinance, 2001. The review petitions were filed against the High Court's decision which had determined the applicability of Super Tax in light of Double Taxation Treaties (DTTs). The petitioners argued that the Super Tax imposed was separate from income tax and should not apply to non-resident companies as per the terms of the treaties. However, the Supreme Court upheld the High Court's ruling, stating that the DTTs were designed to prevent double taxation and should be interpreted to include all forms of taxes, including the Super Tax. This case highlights the complexities of international tax law, the importance of treaty obligations, and the judiciary's role in interpreting tax legislation in accordance with constitutional principles. The decision not only reinforces the legal framework ... |
| 1992 SLD 1796, (1992) 197 ITR 493 | D-2741 of 2016 | In the case of Radla Machinery Experts v. Income Tax Officer, the Allahabad High Court examined the legality of a reassessment notice issued under section 148 of the Income-tax Act, 1961. The case revolved around the assessment year 1974-75, where the ITO sought to include a small interest amount of Rs. 250 earned on security deposits held by the assessee. The court noted that the ITO had previously issued a similar notice that was later dropped, raising questions about the justification for reopening the assessment for such a trivial sum. The court highlighted that the ITO's actions appeared mechanical and lacked a thorough examination of relevant facts, ultimately leading to the quashing of the reassessment notice. This case underscores the importance of proper application of legal standards and the necessity for tax authorities to exercise discretion judiciously, particularly in matters involving minimal financial implications.... |
| 2000 SLD 1714, 2000 PLC 37 | Writ Petition No. 22194 of 1996 , decided on 01.07.1999 | The case revolves around the applicability of the Provincial Employees' Social Security Ordinance, 1965 to Messrs Gulistan Weaving Mills. The petitioner challenged the validity of a demand for contributions made by the authorities, arguing that they had not been duly notified under the Ordinance. The court found that the notification did not specifically include the petitioner's Mills, leading to the conclusion that the demand was unauthorized. This case highlights the importance of proper legal notifications in enforcing social security contributions and the rights of businesses under the law. Key terms include 'social security scheme', 'legal authority', and 'notification compliance', which are vital for understanding the legal framework of employment benefits in Pakistan.... |
| 1982 SLD 385, 1982 SCMR 570 | First Rent Appeal No. 719 of 1980 , decided on 08.05.1981 | In the case of First Rent Appeal No. 719 of 1980, the Supreme Court of Pakistan addressed the powers of the Rent Controller under the Sind Rented Premises Ordinance, particularly concerning ex parte orders. The court highlighted the importance of the principles of natural justice, asserting that no party should lose the right to defend without proper notice. The ruling clarified that the Rent Controller must find that a notice was served and that any failure to respond was without reasonable excuse. This decision underscores the legal expectations of transparency and fairness in rent disputes and reinforces the judiciary's role in safeguarding these principles. The court's decision to set aside the ex parte order and remand the case for further proceedings emphasizes the judiciary's commitment to uphold justice in landlord-tenant relationships. The case serves as a critical reference for future disputes regarding the procedural rights of parties in rent-related matters, ensuring that s... |
| 1993 SLD 756, 1993 SCMR 1646 | Civil Appeal No.7-K of 1989 , decided on 17.03.1993 | In the case of Civil Appeal No.7-K of 1989, the Supreme Court of Pakistan examined the applicability of the doctrine of pendente lite under section 52 of the Transfer of Property Act, 1882. The case arose from a dispute over House No.652-A, Block-1, North Nazimabad, Karachi, where the ownership and transfer of property were contested amidst ongoing litigation. The plaintiff, Muhammad Noor Alam, had a prior agreement to purchase the house but learned that the property had already been sold to Zair Hussain, resulting in a legal challenge. The court's ruling emphasized the importance of adhering to legal procedures during pending litigation, particularly concerning the notification of property transactions. The decision reinforced the principle that property cannot be transferred in a manner that affects the rights of parties involved in ongoing suits. This case highlights key legal principles surrounding property rights and the implications of non-compliance with statutory requirements. ... |
| 1988 SLD 2832, 1988 SCMR 1891 | Criminal Petition for Leave to Appeal No. 37-R of , decided on 01.06.1988 | In the case of Muhammad Javed Umrao vs. Miss Uzma Vahid, the Supreme Court of Pakistan examined the jurisdiction of the Guardians and Wards Act, 1890, and the Criminal Procedure Code, 1898, regarding custody of minors. The petitioner, a father, sought to appeal a High Court decision that granted custody of his daughters to his ex-wife, the respondent. The court clarified that while both legal frameworks serve different purposes, they can intersect in custody matters. The ruling underscored the importance of ensuring the welfare of minors and maintaining proper jurisdiction in family law cases. The decision stressed that the High Court's previous directive overstepped legal bounds by establishing a long-term custody arrangement under a procedural rule that was not meant for such determinations. Consequently, the Supreme Court directed that custody issues should be resolved in accordance with the Guardians and Wards Act, emphasizing that the welfare of minors remains paramount in all cus... |
| 2007 SLD 582, 2007 SCMR 712 | Criminal Petition No. 95/P of 2003 , decided on 15.12.2006 | In the case of Criminal Petition No. 95/P of 2003, the Supreme Court of Pakistan dealt with the appeal against the acquittal of the respondent, Zaidi, who was previously convicted for the murder of Qamar Zaman. The court evaluated the evidence presented by the prosecution, including eyewitness accounts and forensic reports. The High Court had acquitted the accused, stating that the prosecution failed to establish a solid case due to inconsistencies in the evidence. The Supreme Court upheld this decision, highlighting the lack of specific attribution of injuries to the deceased and the general nature of the accusations against Zaidi. The case underscores the importance of robust evidence in criminal proceedings, particularly in capital cases, and reaffirms the principle that acquittal should stand unless proven otherwise beyond reasonable doubt. This ruling is significant as it reflects on the standards of evidence required for conviction in serious offenses, ensuring that justice is se... |
| 1969 SLD 98, (1969) 71 ITR 131 | INCOME-TAX REFERENCE No. 77 OF 1966 , decided on 18.06.1968 | This case revolves around the taxation of sales tax collected by an auctioneer, Chowringhee Sales Bureau P. Ltd., which was being assessed under the Income-tax Act. The primary issue was whether the sum of Rs. 32,986, collected from auction purchasers as sales tax, should be included as part of the auctioneer's income for the assessment year 1960-61. The Income-tax Officer initially included this amount in the total income, considering it part of the sale price. However, the Appellate Assistant Commissioner ruled that the auctioneer should not be liable for sales tax as the High Court had previously decided that the auctioneer was not a dealer under the Sales Tax Act. The Tribunal affirmed this position, stating that the auctioneer collected the sales tax not as income but as a liability to be transferred to the State. The case highlights the distinction between trading receipts and liabilities in tax assessments, particularly in the context of sales tax collected by auctioneers. The c... |
| 2021 SLD 637, 2021 SCMR 540 | Criminal Petition No. 1506-L of 2020 , decided on 22.01.2021 | In the case of Abu Bakar Siddique Alias Muhammad Abu Bakr vs. The State, the Supreme Court of Pakistan dealt with a criminal petition concerning the grant of bail under the Criminal Procedure Code and the Penal Code. The petitioner was accused under multiple sections, including 302, 324, and others related to severe offenses such as murder and attempts of murder. The court, while examining the case, noted the lack of direct allegations against the petitioner for causing harm to the deceased, leading to the conclusion that the case required further inquiry. The decision emphasized the principles of justice and the need for fair legal representation. Keywords such as 'bail', 'criminal procedure', 'Supreme Court', 'Pakistan law', and 'legal representation' are essential for understanding the legal context and implications of this case.... |
| 2005 SLD 1281, 2005 SCMR 1044 | Civil Petition No.1478 L of 1999 , decided on 09.01.2003 | In the case of Civil Petition No.1478 L of 1999, the Supreme Court of Pakistan dealt with the issue of non-filing of an amended written statement in a civil suit. The petitioners, represented by Senior Advocate Mian Fazal e Mehmood, challenged the Lahore High Court's decision which upheld the Trial Court's order to strike off their defence due to non-compliance. The Supreme Court's analysis emphasized the importance of clear communication from the Trial Court regarding the necessity of filing a written statement. It highlighted the legal principles surrounding the Civil Procedure Code, specifically Order VIII, Rule 10, and established that the petitioners should have been granted the opportunity to submit their defence. This decision underscores the need for procedural fairness in civil litigation and reinforces the rights of parties to present their cases adequately. Keywords such as 'Civil Procedure Code', 'Supreme Court of Pakistan', and 'written statement' are pertinent for underst... |
| 2004 SLD 1914 = 2004 CLC 1282 | First Appeal from Order No.50 of 2002 , decided on 21.01.2004 | This case revolves around the application of the West Pakistan Urban Rent Restriction Ordinance, particularly Section 13(3)(a)(ii), which addresses the bona fide personal requirement for eviction. The appellant, Amanullah Khan, sought to evict Muhammad Saeed, claiming the need for the shop for his son. However, the court found that the landlord's actions, including renting a nearby shop to a bank while pursuing eviction, indicated a lack of good faith. The ruling underscores the necessity for landlords to adhere to the legal prerequisites for eviction, emphasizing that mere wishes or conveniences cannot justify eviction. The case serves as a critical reference in landlord-tenant disputes under the Ordinance, reinforcing the standards of good faith and genuine need in eviction proceedings.... |
| 2023 SLD 6573 | Customs Reference No.52 of 2016 | The case involved M/s Basfa Textile (Pvt.) Limited challenging a decision made by the Deputy Director (Customs), Lahore under the Customs Act of 1969. The legal representation included Mr. Abad-ur-Rehman for the petitioner and Mr. Izhar-ul-Haq Sheikh for the respondent. The hearing took place on February 2, 2023, before Judge Muhammad Sajid Mehmood Sethi. The focus of the case was on the interpretation and application of Section 196 of the Customs Act, which deals with customs regulations and enforcement. The outcome of the case is significant for similar future disputes involving customs regulations, highlighting the importance of compliance and legal representation in such matters. This case is a reminder of the complexities involved in customs law and the necessity for businesses to be well-informed about their legal obligations under the Customs Act. Keywords such as 'Customs Act', 'Lahore High Court', and 'Customs regulations' are essential for understanding the legal landscape su... |
| 2021 SLD 2845, 2021 PLC 1103 | Writ Petition No.8943 of 2021 , decided on 15.06.2021 | In the case of Muhammad Shahid v. Secretary Food, heard by the Lahore High Court on June 15, 2021, the petitioner, a civil servant, challenged an order that reduced his deputation period from three years to two and a half years. The court ruled that the petitioner did not have a vested right to remain on deputation, as the government had the authority to withdraw such orders without reason. The judgment reinforced the principle that deputation is an administrative arrangement, and the borrowing department has discretion over the duration of the deputation based on service exigencies. The decision highlights the lack of justiciable rights for deputationists and underscores the executive's authority in administrative matters.... |
| 1983 SLD 371, 1983 PLD 32 | Criminal Petition No. 176 of 1982 , decided on 30.05.1982 | In the case of Muhammad Khalid vs. The State, the Supreme Court of Pakistan addressed serious allegations of attempted murder under the Penal Code. The petitioner, Muhammad Khalid, was convicted for attacking Ghulam Sarwar with a dagger, resulting in significant injuries. The incident was rooted in a provocation stemming from a theft accusation, leading to a confrontation between Khalid and the complainant. The court analyzed the nature of provocation, concluding that the actions of Khalid constituted an attempt to murder rather than simple hurt. The decision emphasized the importance of intent and the circumstances surrounding the act, ultimately dismissing the petitioner's appeal against the conviction. The case highlights critical aspects of criminal law, including the definitions of provocation, intent, and the legal standards for determining the severity of injuries in relation to charges under the Penal Code. It serves as a significant reference point for similar cases involving ... |
| 1988 SLD 1121, 1988 PLC 503 | Appeal No. 37 of 1985 , decided on 19.04.1987 | This case revolves around the interpretation of seniority rules for civil servants under the Sind Civil Servants (Probation, Confirmation and Seniority) Rules, 1975. The Service Tribunal addressed the issue of seniority between two distinct cadres: the general cadre and the temporary cadre associated with the B.C.G. Programme. The Tribunal ruled that separate seniority lists must be maintained for both groups, as their qualifications and duties differ significantly. The case underscores the necessity of following proper administrative procedures when determining seniority and promotions within government departments, ensuring fair treatment and adherence to legal standards. It serves as a precedent for future cases involving civil service regulations, emphasizing the significance of clarity and compliance with established laws.... |
| 1978 SLD 3, 1978 PLD 1 | Criminal Appeal No. 38 of 1977 , decided on 09.07.1977 | In the case of Allah Dad and others vs. The State, the Supreme Court of Pakistan dealt with a complex murder case involving multiple accused. The court examined the evidence, including the absence of the victim's body, which was not found despite the investigation efforts. The court emphasized the importance of ocular testimony and the recovered blood-stained earth as critical evidence. The judgment highlighted the legal principles surrounding murder under the Pakistan Penal Code, especially in cases related to family honour. The court's decision underscored the evidentiary value of abscondence, which was used to corroborate the prosecution's case against the accused. The ruling also referenced previous case law to reinforce its conclusions. This case serves as a significant precedent in criminal law, particularly in the context of evidence evaluation and the implications of family honour in sentencing. Key legal terms include murder, abscondence, ocular evidence, and family honour, wh... |
| 1990 SLD 1373, 1990 PLC 378 | QSA-228 and QSA-240 of 1989 , decided on 02.05.1989 | This case revolves around an industrial dispute regarding the dismissal of Tariq Habib, who was accused of threatening and abusing a Weaving Master at Bisvil Spinners Ltd. The Labour Appellate Tribunal reviewed the decision of the Punjab Labour Court, which had ordered Habib's reinstatement without back pay. The Tribunal concluded that the initial enquiry was valid despite Habib's absence, as he had boycotted the proceedings without valid reasons. The decision highlights the importance of participating in legal proceedings and the consequences of failing to do so. The case emphasizes the responsibilities of workers to engage in the enquiry process and the legal implications of their absence. Keywords such as 'industrial dispute', 'ex parte enquiry', and 'labour rights' are pivotal in understanding the case's context, making it relevant for current discussions on employment law and workers' rights.... |
| 2013 SLD 1178, 2013 PTD 1181 | I.T.A. No.124/IB of 2012 , decided on 04.10.2012 | In the case of I.T.A. No.124/IB of 2012, the Appellate Tribunal Inland Revenue addressed significant issues regarding the Income Tax Ordinance, 2001, particularly focusing on sections related to the rectification of assessment mistakes and the tax liabilities of a private limited company engaged in contract execution. The tribunal highlighted the importance of adhering to procedural requirements when the original assessment is annulled. It concluded that the taxpayer was entitled to tax credits for amounts already deducted while confirming their responsibility to pay the outstanding tax difference. This case underscores the necessity for tax authorities to follow legal protocols in rectification processes, ensuring taxpayer rights are protected against potential double taxation. The ruling serves as a crucial reference for understanding the application of tax laws, particularly in contract-related tax assessments.... |
| 1999 SLD 914, 1999 CLC 1005 | Judicial Miscellaneous No.21 of 1998 and Suit No. , decided on 24.12.1998 | In the case of Abdul Salam vs. Muhammad Yaqoob, the Sindh High Court addressed issues surrounding the Arbitration Act of 1940, particularly regarding the appointment of an arbitrator and the procedural requirements involved. The court evaluated the necessity of issuing notices prior to invoking its jurisdiction under section 8 of the Act. The decision emphasized that while the issuance of notice is typically mandatory, circumstances may warrant flexibility to ensure justice is served. The court's ruling highlighted the importance of resolving disputes through arbitration rather than civil litigation, reflecting a trend toward efficient legal processes. Key aspects included the appointment of a sole arbitrator and the court's discretion in procedural matters, which are essential for maintaining the integrity and efficiency of the judicial system. This case underscores the balance between adhering to legal formalities and the broader goal of delivering justice in a timely manner. The rul... |