Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1992 SLD 418, 1992 PLD 469 | Civil Petitions Nos.21-P to 27-P of 1991 , decided on 24.03.1992 | In the case involving the Supreme Court of Pakistan, the court addressed the duties of Lambardars concerning the collection and deposit of land revenue under the West Pakistan Land Revenue Act, 1967, and its associated rules. The petitioners, who were Lambardars from various villages in District Mardan, contended that they were wrongfully accused of misappropriation when issues arose concerning the revenue deposited with Wasil Baqi Navees, a revenue accountant. The court emphasized the legal obligations laid out in the West Pakistan Land Revenue Rules, 1968, particularly Rule 22, which delineates the responsibilities of Lambardars in ensuring that collected revenues are properly deposited in the treasury. The decision reinforced the principle that the Lambardars' duties do not end once the revenue is handed over to Wasil Baqi Navees, thereby rejecting the petitioners' claims. The ruling also allowed for the possibility of the petitioners seeking redress against Wasil Baqi Navees for an... |
| 2019 SLD 1725, 2019 PCRLJ 1086 | Criminal Appeal No. 509-J and Murder Reference No. , decided on 08.04.2019 | This case revolves around a criminal appeal against the conviction of three individuals for murder under the Pakistan Penal Code. The court scrutinized the credibility of eyewitnesses, who were found to have personal grievances against the accused, thus categorizing them as partisan witnesses. The decision highlighted the critical need for corroborative evidence in criminal proceedings, especially when the eyewitnesses' reliability is in question. Additionally, the court pointed out procedural lapses in the prosecution's case, including the failure to prove the presence of light during a nighttime incident, which could lead to mistaken identity. Ultimately, the Lahore High Court acquitted the accused, reinforcing the principle that the prosecution bears the burden of proof beyond a reasonable doubt. This case underscores the significance of evidentiary standards and the rights of the accused in the Pakistani legal system, reflecting broader themes of justice and fairness. Keywords: Lah... |
| 2021 SLD 190, 2021 PTCL 227, 2021 PTD 335 | C.P. Nos. D-5025, 5126 to 5129, 5208 to 5212, 5218 , decided on 22.12.2020 | This case revolves around the interpretation of constitutional law and tax regulations in Pakistan, particularly focusing on the Income Tax Ordinance, 2001. The Sindh High Court examined the validity of notices issued to taxpayers under Section 182, which pertained to penalties for non-compliance with tax obligations. The court emphasized that without a prescribed format for tax filings, penalties could not be enforced. This decision is significant for taxpayers, as it clarifies the legal framework governing tax compliance and the necessity of due process in tax administration. Key issues addressed include the interpretation of legal provisions, the necessity of clear legislative intent for imposing penalties, and the importance of procedural fairness in tax administration.... |
| 2001 SLD 2830 = (2001) 250 ITR 316 | This case addresses the valuation of an estate under the Estate Duty Act, 1953, specifically considering the application of rule 1BB from the Wealth-tax Rules, 1957. The Delhi High Court examined whether the rule, which deems market value based on a recognized method of valuation, could be applied retroactively to ongoing proceedings. The court found that the rule is procedural and not substantive, allowing its application to cases active at the time of its implementation. The decision reinforces the importance of procedural fairness in estate valuation, ensuring that the valuation remains consistent and adheres to established legal standards. This case is significant for tax law practitioners and estate planners, emphasizing the need for compliance with procedural rules in estate duty assessments.... | |
| 1990 SLD 712, 1990 SCMR 602 | Criminal Appeal No.20(S) of 1988 , decided on 11.12.1989 | This case revolves around the conviction of Muhammad Rafique under the Prohibition (Enforcement of Hadd) Order, 1979 for possession of heroin. The Supreme Court of Pakistan reviewed the evidence presented during the trial, including the testimony of the raiding officer, Captain Raees Ahmed Khan, and other witnesses. The Court found that while the appellant was convicted based on the recovery of heroin from his house, the trial court had provided a sentence that considered mitigating factors, which the Federal Shariat Court overlooked. The Supreme Court highlighted the need for a balanced approach to sentencing and ultimately restored the original sentence, emphasizing the necessity of considering the role of the accused in narcotics cases. This case serves as a significant reference point regarding the appreciation of evidence and sentencing in drug-related offenses.... |
| 2015 SLD 1358, 2015 SCMR 291 | Criminal Appeal No.381 of 2012 , decided on 28.11.2014 | In the case of Akhtar Iqbal vs The STATE, the Supreme Court of Pakistan addressed critical issues surrounding the possession of narcotics under the Control of Narcotic Substances Act. The court scrutinized the evidence produced by the prosecution, highlighting the absence of key witnesses and the inconsistencies in the handling of evidence. The ruling emphasized the importance of due process and the presumption of innocence, ultimately leading to the acquittal of Akhtar Iqbal. The case underscores the challenges in narcotics-related prosecutions, particularly concerning the reliability of evidence and witness testimonies. The decision serves as a significant reference point for future cases involving similar allegations, reinforcing the necessity for substantial evidence in criminal proceedings.... |
| 2023 SLD 2204, 2023 MLD 2011 | Civil Revision No. 75 of 2022 , decided on 07.03.2023 | In the case of AHLIYAN-E-PISSAN through Representatives vs. FIDA ALI and others, the Gilgit Baltistan Chief Court reviewed a civil revision petition concerning ownership and possession of land. The petitioners, represented by Ghulam Muhammad, contested the lower courts' decisions that favored the plaintiffs, asserting their rights over the land. The trial court had ruled in favor of the plaintiffs, establishing them as bona fide owners based on testimonies from local witnesses, which were not successfully challenged by the petitioners. This case highlights the importance of credible evidence in property disputes and the adherence to procedural law in civil cases. The court reinforced the principle that concurrent findings of fact by lower courts are typically upheld unless a clear error is demonstrated. The ruling is significant in affirming property rights and the integrity of judicial findings in civil matters. Keywords such as 'property dispute', 'civil revision', 'court decision', ... |
| 2009 SLD 1338, 2009 PTD 676 | Civil Petitions Nos.859-K, 860-K and 889-K of 2004 , decided on 10.11.2005 | This case revolves around the valuation of imported goods under the Customs Act of 1969 and the implications of relevant constitutional provisions. The Supreme Court of Pakistan dealt with petitions concerning the price determination of a 400 metric ton consignment, which was contested by both the Customs Department and the importers. The High Court had previously ruled on the applicability of a specific notification regarding price determination, which the Customs Department argued was misapplied. The Supreme Court rectified an inadvertent dismissal of petitions for leave to appeal and ordered the re-hearing of these petitions. This case illustrates key principles in customs law, particularly regarding the effective date of notifications and the rights of importers versus the customs authorities. The decision reinforces the need for precise legal interpretations in matters of customs valuation and procedural integrity within the judicial system.... |
| 1989 SLD 2036, 1989 SCMR 2032 | Criminal Petition for Leave to Appeal No. 388 of 1 , decided on 09.04.1989 | This case revolves around the acquittal of Inayat and Saif, who were initially convicted for the murder of Akbar Ali but later acquitted by the Lahore High Court. The Supreme Court of Pakistan reviewed the evidence and found that the High Court's decision to acquit was justified due to various factors including the lack of credible motive, the unreliability of witness statements, and the unexplained delay in lodging the First Information Report (FIR). The case highlights significant aspects of criminal law, particularly pertaining to the burden of proof and the principle of 'innocent until proven guilty'. This ruling underscores the importance of credible evidence in criminal proceedings and sets a precedent for future cases dealing with similar issues. Keywords: murder acquittal, Supreme Court Pakistan, criminal law, benefit of doubt, credible evidence.... |
| 2020 SLD 1727, 2020 PLC 630 | Constitution Petition No. D-4047 of 2015 , decided on 29.10.2019 | In the case of Constitution Petition No. D-4047 of 2015, the Sindh High Court dealt with the issue of upgradation of posts within the Lyari Development Authority (LDA). The Petitioners, who held positions in the Finance and Accounts Department, contested the withdrawal of their upgradation from Accounts Officers in BS-17 to BS-18. The court's decision highlighted critical legal principles surrounding upgradation and promotion in public service, emphasizing the need for a legitimate policy framework to support such changes. The judgment reiterated that upgradation must not serve individual interests but should align with organizational needs and public service exigencies. The court ultimately ruled against the Petitioners, affirming the validity of the authorities' actions to withdraw the upgradation, citing compliance with prior Supreme Court directives. This case underscores the importance of adhering to due process in administrative decisions affecting public sector employees.... |
| 1988 SLD 2336, 1988 SCMR 832 | Civil Petition for Leave to Appeal No. 53-K of 198 , decided on 31.01.1988 | In the case of Mst.AZIZ KHATOON vs. Mst.ZUBAIDA KHANUM, the Supreme Court of Pakistan examined issues surrounding guardianship and custody of minors under the Guardians and Wards Act, 1890. The case arose following the death of Sikandar Ali Khan, leading to a dispute between his widow, Mst.ZUBAIDA KHANUM, and his mother, Mst.AZIZ KHATOON, over the custody of their three children. The initial trial court appointed the grandmother as guardian, but upon appeal, the District Judge ruled that the custody of the eldest child should remain unchanged while the younger children should be returned to their mother, citing their tender ages and need for maternal care. The Supreme Court upheld this decision, emphasizing the importance of the welfare of the children and the lack of evidence against the mother regarding her fitness for custody. This case highlights the judicial approach to custodial rights under Islamic law, particularly the rights of mothers, and underscores the principle that the w... |
| 2020 SLD 1013, 2020 CLC 1128 | CMA No. 15149 of 2018 in Suit No. 2009 of 2018 , decided on 17.12.2018 | In this case, Oasis Travels (Private) Limited filed an application for an interim injunction to prevent Donvand Limited from encashing a bank guarantee issued by Standard Chartered Bank Dubai. The plaintiff argued that the guarantee was a performance guarantee and its encashment would be unlawful. However, the court found that the guarantee was irrevocable and unconditional, which meant that the defendant was entitled to encash it regardless of any disputes between the parties. The ruling emphasized the principles surrounding bank guarantees, stating that they should be honored without conditions unless fraud is evident. The court ultimately dismissed the application for the injunction, highlighting that the plaintiff did not present a strong enough case to warrant such relief.... |
| 1992 SLD 1070, 1992 PLC 1020 | W.P. No. 3905 of 1992 , decided on 04.05.1992 | In the case of W.P. No. 3905 of 1992, the Lahore High Court addressed critical issues regarding the transfer of civil servants and the legal obligations of government officials. The petitioner, Nisar Ahmad, challenged the legality of his transfer, asserting that it was influenced by political pressures. The court ruled in favor of upholding the rights of civil servants while also emphasizing the necessity for adherence to the Punjab Civil Servants (Efficiency and Discipline) Rules, 1975, and the Constitution of Pakistan. The ruling reiterated that civil servants must not engage in misconduct by exerting undue influence on government officials regarding their employment conditions. This case sets a significant precedent in ensuring that administrative decisions are made lawfully and that civil servants are protected from arbitrary transfers based on political affiliations. The decision serves as a reminder of the importance of following established laws and procedures within the civil s... |
| 1984 SLD 1686, 1984 PLC 1104 | 454/1279 of 1981 , decided on 07.08.1982 | In the case of Abdul Aziz vs. The Inspector-General of Police, Punjab, the Service Tribunal addressed the issue of adverse remarks recorded in the Annual Confidential Report (A.C.R.) of the appellant for the year 1975. The tribunal examined the repeated representations made by Abdul Aziz, which were rejected on various occasions. The primary legal question revolved around the limitation period for filing such appeals under the Service Tribunals Act, 1974. The tribunal ruled that the appellant's continued attempts to contest the remarks through successive representations did not extend the limitation period and were deemed ineffective. The judgment reinforced the tribunal's stance against unnecessary procedural delays and emphasized the need for timely appeals in service-related matters. This case underscores the importance of understanding the procedural requirements and the implications of filing appeals outside the stipulated time frame, which can significantly impact the outcomes in... |
| 1991 SLD 1537, 1991 SCMR 2324 | Civil Appeal No.93 of 1987 , decided on 31.07.1991 | In the case of Civil Appeal No.93 of 1987, the Supreme Court of Pakistan addressed significant issues regarding the maintainability of a suit for rendition of accounts under the Civil Procedure Code, 1908. The case arose from a contract awarded to the appellant, FRIEND ENGINEERING CORPORATION, by the GOVERNMENT OF PUNJAB for specific construction work. Following the execution of the contract, disputes arose regarding payments, leading the appellant to file a suit for rendition of accounts. The trial court issued a preliminary decree; however, the High Court later set this aside, prompting the appeal to the Supreme Court. The Supreme Court found that the relationship between the parties was contractual, negating the need for account rendering. It reinforced the principle that a suit for accounts is only maintainable in cases where a fiduciary relationship exists. The ruling clarified the conditions under which preliminary decrees can be appealed and the importance of timely objections. ... |
| 2007 SLD 2837 = 2007 CLD 683 | Civil Appeal No.592 of 2003 , decided on 19.09.2006 | In the Supreme Court of Pakistan, a significant ruling was made regarding the applicability of the Banking Companies (Recovery of Loans, Advances, Credits and Finances) Act and the Civil Procedure Code in the context of loan recovery cases. The case, Civil Appeal No.592 of 2003, involved the appellants, MUHAMMAD YAQOOB and others, challenging a decision made by the Lahore High Court regarding their application under Section 12(2) of the Civil Procedure Code. The Supreme Court found that the High Court had failed to comprehensively address the maintainability of the application and the applicability of the Civil Procedure Code in banking matters. The ruling highlighted the necessity for the Banking Court to properly consider the merits of the case and to ensure that the legal rights of the appellants were protected. This case sets a precedent for future banking litigation, reinforcing the importance of due process and the correct application of legal principles in financial disputes.... |
| 2022 SLD 1673, 2022 PLJ 61 | S.A. No. 06-P of 2021 , decided on 18.12.2021 | This case revolves around the seniority dispute of Kaleem Arshad Khan, who challenged the denial of his rightful seniority against his batch-mates in the judicial service. The Peshawar High Court's decision emphasized the importance of maintaining fairness in seniority based on merit. The ruling underscored that appointments made through the same competitive examination should not be fragmented and that seniority should be determined in accordance with the order of merit established by the Selection Committee. This case is significant for civil servants, particularly in the context of judicial appointments and promotions, as it highlights the legal principles governing seniority and the rights of appointed officials. It sets a precedent for future cases involving similar disputes, reinforcing the notion that all candidates selected from a single recruitment process should be treated equitably. This ruling is crucial for ensuring transparency and fairness in the civil service, contribut... |
| 2014 SLD 2644 = 2014 PLC 200 | D-5397 and D-5454 of 2013 , decided on 10.02.2014 | In the case of Karachi Port Trust Employees Union (Regd.) vs. Federation of Pakistan, the Sindh High Court addressed the unlawful cancellation of trade union registrations under the Industrial Relations Ordinance, 2002. The petitioners, representing registered trade unions, contested their cancellations, arguing that no proper inquiry or notification was conducted prior to the Registrar's decision. The court found that the Registrar had failed to observe due process, violating the petitioners' rights to a fair hearing. The judgment emphasizes the need for transparency and adherence to legal protocols in administrative actions regarding trade unions. This case highlights the importance of protecting workers' rights and ensuring that trade unions operate within the legal framework. The ruling sets a precedent for future cases involving trade union registrations and the necessity of following legal procedures. Keywords: Karachi Port Trust, trade unions, Industrial Relations Ordinance, 200... |
| 1986 SLD 1584 = (1986) 159 ITR 18 | MISC. CIVIL CASE No. 315 OF 1983 , decided on 07.01.1986 | In the case of Mittal Ice & Cold Storage vs. Commissioner of Income Tax, the Madhya Pradesh High Court addressed the applicability of investment allowance under Section 32A of the Income-tax Act, 1961. The central issue was whether operations of a cold storage plant could be classified as manufacturing or production. The court referenced definitions and principles from various statutes, ultimately concluding that the cold storage process does not create a new marketable product. The decision emphasizes the importance of contextual interpretation of legal terms and affirms that mere preservation of goods does not qualify for investment allowance under the Income-tax Act. This case serves as a significant reference for similar disputes regarding investment allowances in the context of manufacturing definitions. Keywords: Investment Allowance, Income-tax Act, Cold Storage, Manufacturing Process, Legal Interpretation.... |
| 2017 SLD 837 | I.T.A. No. 821/IB/2015 , decided on 20.01.2016 | This case revolves around a dispute regarding the computation of minimum tax for a taxpayer under the Income Tax Ordinance, 2001. The Appellate Tribunal Inland Revenue addressed the appeal against the order of the learned Commissioner Inland Revenue (Appeals-I), which had vacated the order of the Inland Revenue Officer. The key issue was whether the turnover considered for minimum tax calculation represented the entire year. The Tribunal found that the Commissioner made an error in interpreting the turnover and highlighted that the law's provisions, particularly under sections 113 and 221, needed precise application. The ruling underscored the importance of correctly interpreting tax laws and emphasized that reductions in tax, as stipulated in S.R.O. 174(I)/2012, should be applied prospectively. This case reflects the ongoing complexities within tax regulations and the necessity for accurate legal interpretations in tax assessments.... |
| 2000 SLD 824, 2000 SCMR 746, 2000 SLD 1236 | Criminal Appeal No.432 of 1994 , decided on 20.01.2000 | In the case of Allah Wasaya and another vs. The State, the Supreme Court of Pakistan addressed a significant issue concerning the application of Sections 302 and 304 of the Penal Code. The incident leading to the appeal involved a quarrel over a marriage arrangement, resulting in the death of Fazal Ahmad. The eye-witness accounts were deemed credible, and the Court noted that the accused had not come prepared to commit murder. The decision emphasized the importance of evaluating premeditation and common intention in criminal cases, which are crucial factors in determining the appropriate charges and penalties. The judgment illustrates the judicial approach to assessing evidence and the nuanced understanding of criminal liability, reflecting a commitment to just legal processes. The case serves as a precedent in similar future cases, emphasizing the balance between accountability and the context of the offense.... |
| 1992 SLD 794, 1992 CLC 1093 | Suit No. 46 of 1989 , decided on 29.09.1991 | In the case of Memon Medical vs. Messrs Bantva Housing Enterprises, the Sindh High Court addressed significant procedural issues concerning arbitration under the Arbitration Act of 1940. The case arose from a dispute over a construction contract where the plaintiffs sought an arbitration award from a sole arbitrator who was to act in his personal capacity. However, the plaintiffs incorrectly initiated arbitration proceedings addressed to the firm associated with the arbitrator, leading to a challenge by the defendants concerning the validity of the arbitration process. The court found that the arbitrator committed misconduct by not providing proper notice to the defendants and proceeding ex parte. The ruling underscored the necessity for arbitrators to maintain impartiality and uphold natural justice principles, thereby setting a precedent for future arbitration cases. The decision serves as a critical reminder for legal practitioners about the importance of adhering to agreed arbitrat... |
| 2014 SLD 2385, (2014) 364 ITR 544 | IT APPEAL No. 641 OF 2007 , decided on 10.02.2014 | This case revolves around the Income Tax Act's provisions concerning the Minimum Alternate Tax (MAT) credit and its implications on interest calculations for advance tax payments. The Karnataka High Court examined the legality of excluding MAT credit when determining the assessed tax. The court referenced significant precedents, notably the Supreme Court's ruling in CIT v. Tulsyan NEC Ltd., which established that MAT credit should be accounted for before imposing interest penalties. The judgment highlighted the legislative intent to prevent undue hardship on taxpayers who possess MAT credits. As a result, the court determined that the Revenue's position was untenable, reinforcing taxpayer rights and ensuring equitable treatment under tax laws. This ruling underscores the importance of clarity in tax legislation and the necessity for courts to uphold taxpayers' entitlements to MAT credits when computing advance tax liabilities. Such decisions are crucial for maintaining confidence in th... |
| 2018 SLD 1392, 2018 PLD 285 | Suit No. 196 of 1996 , decided on 18.01.2017 | This case revolves around a suit filed by the Trading Corporation of Pakistan against Messrs Rahat and Company for the recovery of a significant sum of money due to unsatisfactory handling of rice stocks. The primary legal issue was whether the suit was competently filed without the necessary authorization from the Board of Directors of the Rice Export Corporation of Pakistan, which had subsequently merged into the Trading Corporation. The court evaluated the technical objections raised by the defendant regarding the authority of the individual who filed the suit. Ultimately, the court found that the objections were not substantial enough to warrant dismissal of the suit, especially after an amended plaint was filed by an authorized officer of the Trading Corporation. The ruling emphasizes the importance of corporate authority in legal proceedings while also addressing the complexities involved in corporate mergers and the continuity of legal actions post-merger. This case highlights k... |
| 2018 SLD 1214, 2018 PTD 882 | Cust. A. No. K-2177 of 2016 , decided on 05.06.2017 | This case revolves around the appeal filed by the Collector of Customs against the Order-in-Appeal No. 1064/2016 concerning the reassessment of imported goods, specifically 'Crude Degummed Soyabean Oil'. The Customs Appellate Tribunal examined the legality of the actions taken by the Appellant Department, which had sought to reassess the value of goods that had already been assessed and cleared. The Tribunal found that the goods had been assessed under Section 80 of the Customs Act, 1969, and that the department could not reopen the assessment once the goods had been removed from the customs area. The decision underscores the importance of adhering to legal provisions regarding customs assessments and the limitations placed on amendments post-clearance. The ruling is significant for customs law, particularly regarding the rights of importers and the obligations of customs officials.... |
| 1980 SLD 1348, 1980 PLC 166 | Appeal No. 785/828 of 1974 , decided on 17.05.1979 | This case revolves around the appeal of Muhammad Shafi against adverse remarks recorded by his superiors in the Forest Department of Punjab. The remarks negatively impacted his professional standing and eligibility for promotion. The Service Tribunal, led by Chairman M. Saleem Chaudhry and Member S. Hafeez-ur Rehman, ruled in favor of the appellant, stating that the Chief Conservator of Forests was not the appropriate authority to adjudicate on the representation made by Shafi. The Tribunal underscored the necessity for representation to be evaluated by the next higher authority, as mandated by the Punjab Civil Servants Act, ensuring that all civil servants have a fair chance to contest adverse evaluations. This case highlights the critical aspects of administrative justice, procedural correctness, and the rights of civil servants. Keywords: Punjab Civil Servants Act, Service Tribunal, adverse remarks, administrative justice, procedural fairness.... |
| 1973 SLD 242 = 1973 PLD 431 | Civil Appeal No. 32 of 1967 , decided on 11.05.1973 | This case revolves around the interpretation of the Pakistan (Administration of Evacuee Property) Act, 1957, particularly focusing on the treatment of properties as evacuee properties and the conditions under which sales could be confirmed by the Custodian of Evacuee Property. The Supreme Court addressed key legal concepts regarding the validity of unregistered sale deeds and the implications of section 54 of the Transfer of Property Act. This ruling clarifies the legal standing of transactions involving evacuee property, establishing a precedent for future cases. The decision provides insights into the procedural powers of the Custodian and the necessary evidence required to substantiate claims of fraud in property transactions. Keywords include 'evacuee property', 'Pakistan law', 'Custodian powers', 'transfer of property', and 'legal precedent'.... |
| 1998 SLD 964, 1998 SCMR 2656 | Civil Appeal No. 1232 of 1995 , decided on 03.07.1998 | In the case of Civil Appeal No. 1232 of 1995, the Supreme Court of Pakistan addressed significant issues regarding tenancy rights under the West Pakistan Urban Rent Restriction Ordinance (1959). The case revolved around the eviction application filed by landlord Habibullah against the legal representatives of deceased tenant Muhammad Amin. The landlord argued that the tenant's partnership with Iqbal Din constituted subletting, which would warrant eviction. However, the Supreme Court upheld the High Court's ruling that the partnership did not amount to subletting as it did not involve a surrender of tenancy rights. The Court highlighted the necessity of an unconditional admission of rent liability by the tenant to avoid eviction. This case is particularly relevant for understanding tenant rights, the implications of partnerships in business on tenancy agreements, and the legal standards required for eviction under the Urban Rent Restriction Ordinance. The decision is crucial for landlor... |
| 1981 SLD 224, 1981 SCMR 250 | Civil Petition for Special Leave to Appeal No. 113 , decided on 11.02.1981 | This case revolves around the interpretation of the Punjab Administrative Tribunals Act (IX of 1974) with a focus on the legal requirements for a valid quorum in the Punjab Administrative Tribunal. The Supreme Court of Pakistan addressed the legal implications of having a Tribunal composed solely of two members without a Chairman, highlighting the importance of adhering to legislative requirements in judicial processes. The ruling underscores the necessity of legal representation and proper procedural conduct in administrative law cases. The decision not only clarifies the legal standing of Tribunal decisions but also sets a precedent for future cases involving administrative law in Pakistan. This case is crucial for legal practitioners, particularly those involved in administrative law, as it delineates the boundaries of lawful decision-making within Tribunals.... |
| 1996 SLD 1441 = 1996 CLC 1019 | IInd Appeal No. 3 of 1995 , decided on 22.10.1995 | This case revolves around a property dispute where the appellants, led by Mst. Qamarun Nishan, claimed ownership against the respondents represented by Ch. Muhammad Umer. The core legal principles applied include the doctrine of estoppel and the requirements for filing a second civil appeal under the Civil Procedure Code. The court found that the appellants previously denied being tenants and could not later claim otherwise, which led to the dismissal of their appeal. The ruling reinforced the importance of maintaining consistent legal positions throughout litigation, particularly in property disputes. This case highlights the complexities involved in civil appeals related to tenancy and ownership claims, making it a significant reference point for similar future cases in the Sindh High Court jurisdiction.... |
| 2015 SLD 434 = 2015 PCRLJ 58 | Criminal Revision No. 43 of 2014 | In the case of Criminal Revision No. 43 of 2014, the Lahore High Court addressed the issue of personal appearance exemptions under the Criminal Procedure Code (V of 1898). The court evaluated the conditions under Section 540-A, which allows for exemptions when the accused is represented by a lawyer, is incapable of appearing, and when two or more accused are present. The petitioner contended that the respondent was absent due to work commitments in Saudi Arabia, which was substantiated by the court. The ruling underscored the necessity of legal representation in trials and established that the trial court could revoke the exemption if future complications arose. This case serves as an important reference for similar instances involving personal appearance exemptions in criminal trials, reflecting the balance between judicial process and the rights of the accused.... |
| 2008 SLD 69, 2008 YLR 206 | Suit No.510 of 1999 , decided on 17.04.2007 | In the case of ECHO WEST INTERNATIONAL (PVT.) LTD. vs PAKLAND CEMENT LTD., the Sindh High Court addressed significant issues regarding corporate authority in legal proceedings. The plaintiff, a construction company, sought recovery of payments due for construction work but faced dismissal of their suit due to improper filing. The court highlighted the legal requirement for a company's representative to have explicit authorization, as outlined in the Civil Procedure Code (V of 1908). The ruling underlined that without valid documentation proving the authority of the Chairman to file the suit, the case could not proceed. This case serves as a crucial reminder for companies to ensure that all necessary corporate governance procedures are followed before initiating legal action. The decision reinforces the importance of due diligence in legal representation and the necessity for corporations to maintain transparent records of resolutions and authorizations. Keywords such as 'corporate auth... |
| 1987 SLD 1251, 1987 PLC 609 | 387/200 and 402/252 of 1985 , decided on 07.04.1986 | The case revolves around appeals filed by Ali Bahadur Tarar and Khalid Imran Khan against penalties imposed on them for negligence in their duties as Deputy Directors in the Punjab Highway Department. The Service Tribunal analyzed the procedural aspects of the disciplinary actions taken against them and found that the Secretary to Government of Punjab failed to provide compelling reasons for disregarding the recommendations of the Chief Engineer and other authorities. The Tribunal's decision underscored the significance of a fair hearing and proper documentation in disciplinary matters, ultimately leading to the reversal of the censure penalties. This case highlights the legal framework surrounding civil servant conduct and the procedural safeguards intended to protect their rights, particularly under the Punjab Service Tribunals Act and Efficiency and Discipline Rules. Keywords: Punjab Service Tribunal, negligence, civil servants, disciplinary action, procedural fairness, appeals, cen... |
| 1992 SLD 781, 1992 SCMR 1903 | Cr.P.L.S.A. No.1781L of 1992 , decided on 27.06.1992 | In the case of Cr.P.L.S.A. No.1781L of 1992, the Supreme Court of Pakistan addressed critical issues surrounding bail under the Criminal Procedure Code. The court analyzed section 426(1-A) and section 497(1) of the Criminal Procedure Code, emphasizing the distinction between the two provisions. It was determined that the appellate court has the authority to deny bail even after the expiration of the designated timeframes if justified reasons are provided. The case involved the petitioner, Shahbaz, who was seeking bail after being convicted of serious offenses, including murder. The court ruled that the High Court's refusal to grant bail was reasonable, given the nature of the charges and the circumstances surrounding the case. This decision reinforces the importance of judicial discretion in bail matters, particularly in cases involving violent crimes and prior convictions. The ruling reiterates the necessity for courts to consider the potential risk to public safety when determining b... |
| 2015 SLD 1707, (2015) 372 ITR 684 | IT Appeal Nos. 57, 67 and 68 of 2015 , decided on 09.02.2015 | This case revolves around the interpretation of Sections 2 (22) (e) and 201 of the Income Tax Act concerning deemed dividends and the limitation period for initiating proceedings against an assessee. The Delhi High Court ruled that the Revenue's appeal was not valid as they sought to initiate proceedings beyond the prescribed four-year limit. The court clarified that for the application of Section 2 (22) (e), the individual must be a shareholder of the company in question, which was not the case here. Consequently, the court upheld the ITAT's decision and reinforced the need for a clear legal basis for proceedings under tax law. The ruling underscores the importance of statutory limitations in tax assessments and the strict definition of shareholder relationships in the context of deemed dividends, making it a significant case for tax law practitioners.... |
| 2010 SLD 857, 2010 PLJ 298 | Crl. Appeal No. 395 of 2007 , decided on 29.06.2009 | This case revolves around the appeal of Haji Muhammad against his conviction under Section 302(b) of the Pakistan Penal Code, which resulted in life imprisonment. The Lahore High Court, presided over by Justice Pervaiz Inayat Malik, reviewed the evidence presented in the trial court. The key issues included the cause of death of the injured party and the credibility of the prosecution's witnesses. The court found that the prosecution did not prove its case beyond a reasonable doubt, particularly regarding the cause of death, as the deceased had been discharged from the hospital after showing improvement before ultimately passing away. The court highlighted the importance of medical evidence in establishing the connection between the accused and the crime, ultimately leading to the modification of the conviction to a lesser charge under Section 324 of the PPC. This decision underscores the judicial system's commitment to ensuring that convictions are based on solid evidence and highligh... |
| 1999 SLD 1253, 1999 PLD 465 | Criminal Bail Application No. 174 of 1999 , decided on 18.05.1999 | In the case of Fazal Shah vs. The State, the Sindh High Court addressed the nuances of bail in narcotic possession cases. The applicant was found with two kilograms of Charas, leading to severe legal implications, including potential life imprisonment. The core issue revolved around the chemical analysis of the seized narcotic, where only a small sample was forwarded for testing. The court emphasized that the law allows for a sample to be treated as representative of the whole substance. The judgment highlighted the strict parameters established by the Control of Narcotic Substances Act, which impose significant restrictions on bail provisions. The decision serves as a crucial reference in understanding the legal framework surrounding narcotic offenses, particularly in the context of evidence handling and the rights of the accused. The case underscores the importance of adhering to legal standards in narcotic cases and the judiciary's role in maintaining these standards. The ruling has... |
| 2011 SLD 2894 = (2011) 338 ITR 416 | D-2741 of 2011 , decided on 08.02.2011 | The case of GE India Technology Centre (P.) Ltd. v. Dispute Resolution Panel, Bangalore revolves around the interpretation of the Income-tax Act, particularly sections 144C and 10A. The Karnataka High Court examined the jurisdiction of the DRP concerning the assessment of international transactions exceeding Rs. 15 crores. The court found that the DRP overstepped its authority by issuing directions that were not supported by the proposed draft order. This case highlights the significance of adhering to statutory provisions and the limitations placed on the DRP's powers. The ruling emphasizes the necessity for clarity in the assessment process, ensuring that taxpayers are not unjustly deprived of their entitled benefits under the law. Key terms include 'Income-tax Act', 'Dispute Resolution Panel', 'Transfer Pricing', 'Arm's Length Price', and 'tax exemption'. The court's decision underscores the importance of jurisdiction in tax assessments, providing a precedent for similar cases in th... |
| 2000 SLD 1815, 2000 CLC 381 | Suit No.693 of 1998 , decided on 30.06.1999 | This case revolves around a tragic traffic accident that resulted in the death of Muhammad Akbar Khan, the father of the plaintiffs, who were seeking compensation under the Fatal Accidents Act of 1855. The accident occurred on June 27, 1987, when the deceased was struck by a bus driven by Meeran Khan, an employee of the Government of Sindh. The plaintiffs argued that the accident was caused by the negligent driving of the bus, while the defendants claimed contributory negligence on the part of the deceased. The court examined the evidence, including witness testimonies and police reports, ultimately finding the defendants liable for the wrongful death. The court highlighted the need for defendants to prove their claims when they differ from the plaintiffs' version of events. The decision included a detailed assessment of damages based on the deceased's earning potential and future contributions to his family. The case reinforces key legal principles surrounding negligence and liability... |
| 2016 SLD 3447 = 2016 CLD 2260 | D-2741 of 2016 , decided on 31.05.2016 | This case revolves around the trademark dispute concerning the 'Power Sonic' brand. The Sindh High Court addressed the issue of trademark infringement and passing off under the Trade Marks Ordinance, 2001. The appellant, JKS (Private) Limited, had registered a deceptively similar trademark despite being aware of the existing rights of Power Sonic Corporation, which had been using the trademark since 1985 in the USA. The court established that the applicant's actions were in bad faith, and the registration was declared unlawful. This case highlights the critical nature of protecting trademark rights and the legal consequences of misrepresentation in the marketplace, reinforcing the principle that no entity should benefit from the goodwill and reputation of another. Legal professionals and businesses must remain vigilant about trademark registrations to avoid infringing on established brands, ensuring a fair trading environment.... |
| 2010 SLD 2775, 2010 SCMR 1071 | Civil Petition No.889-L of 2007 , decided on 15.04.2009 | In the case of Civil Petition No.889-L of 2007, the Supreme Court of Pakistan addressed issues surrounding tenancy under the West Pakistan Urban Rent Restriction Ordinance. The petitioner, Muhammad Arshad Khokhar, claimed that the respondent, Mrs. Zohra Khanum, defaulted on rent payments for a residential property. However, the Court found that there was no written lease agreement and that the tenancy was oral. The Court cited that without a specific due date for rent payment, it is considered due at the end of the month and defaults can only be recognized after 60 days. The Court also noted that the late payment of rent for a few days did not constitute a willful default. The petitioner's claim for personal need was rejected as he did not file for the necessary permissions to convert the property for business use. The decision reiterated the importance of documentary evidence in tenancy disputes and highlighted the protective measures for tenants under the ordinance.... |
| 2011 SLD 1427, 2011 PTD 1250 | I.T.A. No.724/KB of 2010 , decided on 11.01.2011 | This case revolves around the Income Tax Ordinance (XLIX of 2001) and the powers of the Commissioner Inland Revenue (Appeals). The taxpayer, United Sales (Private) Ltd., contested the remanding of their case back to the Assessing Officer by the Commissioner, arguing that such power had been removed from the ordinance. The Taxation Officer had initially assessed income from hire purchase incorrectly. The Tribunal emphasized the importance of consistency in tax assessments across years, stating that deviations from settled issues were not permissible unless justified. This case highlights key aspects of tax law and the importance of adhering to established precedents, ensuring stability and predictability in tax administration.... |
| 2001 SLD 1634, 2001 SCMR 2012 | Civil Petition No. 192-K of 1997 , decided on 09.02.1998 | This case revolves around the interpretation of the relationship between landlords and tenants under the Cantonments Rent Restriction Act, 1963, specifically focusing on the default in rent payment by the tenant. The Supreme Court of Pakistan addressed the procedural issues arising from the remand of the case to the Rent Controller, emphasizing the necessity of determining the landlord-tenant relationship before moving forward with rent disputes. The ruling reiterates the importance of compliance with rent orders issued by the Rent Controller and the implications of failing to defend one's case adequately. The decision highlights the legal precedents set by earlier cases and the necessity for parties to appear and present their evidence to avoid adverse judgments. This case serves as a critical reference for future landlord-tenant disputes, especially in matters concerning rent defaults and the rights of landlords seeking ejectment of tenants. Keywords such as 'landlord-tenant relation... |
| 2006 SLD 2773, 2006 SCMR 1670 | Civil appeals Nos.857 to 867, 1792, 1793 of 2002 5 , decided on 17.04.2006 | This case revolves around the taxation of payments made to employees opting for voluntary retirement under the Golden Handshake Scheme. The Supreme Court of Pakistan examined whether these payments should be treated as salary subject to income tax. The court concluded that such payments, despite being labeled as compensation for loss of employment, fall within the definition of salary under the Income Tax Ordinance, 1979. This ruling underscores the importance of statutory interpretation in determining tax liabilities and reinforces the principle that legal fictions in statutes must be adhered to. The decision is significant for employees and employers alike, as it clarifies the tax implications of retirement compensation packages.... |
| 2019 SLD 1450, 2019 PTD 1242 | Custom Appeal No. K-67 of 2017 , decided on 27.11.2018 | This case revolves around the appeal filed by MESSRS SHAIKH & CO. against the Additional Collector of Customs regarding the classification and taxation of imported goods under the Customs Act, Income Tax Ordinance, and Sales Tax Act. The tribunal examined the allegations of mis-declaration and the subsequent issuance of a show-cause notice for evasion of sales tax and income tax. The ruling clarified the definitions of manufacture and the legal framework applicable to imported goods, emphasizing that the imported items were not finished products but rather semi-finished goods requiring further processing. The decision reinforced the legal principles surrounding jurisdiction and the authority of customs officials, ultimately ruling in favor of the appellant and allowing the appeal. This case is significant for stakeholders in customs and taxation, providing clarity on the interpretation of laws governing imports and tax liabilities.... |
| 2015 SLD 1330, 2015 PLJ 1 | Crl. Appeal No. 216/L of 2003 , decided on 02.05.2014 | In the case of Mst. Sajida Bibi vs. Mukhtar Ahmed & 2 others, the Federal Shariat Court addressed an appeal regarding the acquittal of the respondents under the Offence of Zina (Enforcement of Hudood) Ordinance, 1979. The court emphasized the importance of robust evidence in sexual assault cases, highlighting the prosecution's failure to present key witnesses, including the victim's father. The decision scrutinized the timeline of events, particularly the delayed filing of the FIR and medical examination, which cast doubt on the prosecution's narrative. The court also pointed out that the absence of physical evidence, such as the victim's clothes and the lack of corroborating witnesses, significantly weakened the prosecution's case. The ruling underscored the principle that the burden of proof lies with the prosecution, and in this instance, the evidence did not meet the required threshold. This case highlights the critical need for thorough investigations and timely evidence collectio... |
| 2005 SLD 759, 2005 CLD 1840 | First Regular Civil Appeal No.2 of 2004 , decided on 15.09.2005 | In the case of First Regular Civil Appeal No.2 of 2004, the Peshawar High Court dealt with an appeal regarding the execution of a pro note. The plaintiff, Muhammad Ubaidullah, sought recovery of Rs. 15,000 from the defendant, Adil Jamshed, based on a pro note dated 10-08-2002. The court found that the execution of the pro note was satisfactorily proven through credible witnesses, despite the defendant's claims to the contrary. The court highlighted the legal principles surrounding negotiable instruments and contracts, specifically discussing the presumption of consideration in such agreements. The ruling reinforced the necessity for parties to substantiate their claims in court, ensuring that the burden of proof is appropriately managed. The High Court ultimately upheld the Trial Court's decision, dismissing the appeal and affirming the defendant's liability to repay the amount owed. This case underlines critical aspects of civil procedure and contract law, particularly in the context ... |
| 2001 SLD 1494, 2001 SCMR 1405 | Criminal Appeal No.355 of 1994 , decided on 17.01.2001 | In the case of Ziaul Rehman v. The State, the Supreme Court of Pakistan addressed critical issues concerning the appreciation of evidence, particularly the need for corroboration in criminal cases. The appellant was previously convicted for the murder of his two minor children and sentenced to death. However, the High Court had reduced the death sentence to life imprisonment while maintaining the conviction. The Supreme Court found that the prosecution's reliance on extrajudicial confessions and weak evidence was insufficient to support the conviction. The court ruled that the absence of corroborative evidence necessitated the acquittal of the accused. This case highlights the judicial standards for evidence in criminal law and the significance of procedural fairness in ensuring justice. Keywords: criminal law, extrajudicial confession, evidence corroboration, Supreme Court of Pakistan, legal standards, justice system.... |
| 2008 SLD 764, 2008 CLC 720 | Writ Petition No.131 of 2008 , decided on 26.02.2008 | In the case of MUJTABA HASSAN vs Vice Chancellor, BAHA-UDDIN ZAKARIYA UNIVERSITY, the Lahore High Court addressed the issue of student migration between universities. The petitioner, a student from the University of Arid Agriculture, Rawalpindi, sought to migrate to BAHA-UDDIN ZAKARIYA UNIVERSITY but faced rejection despite available seats. The court highlighted that migration is subject to institutional rules, and the petitioner could not substantiate claims of rights violations. This ruling reinforces the importance of adhering to institutional regulations in educational settings, particularly regarding student migration processes. The decision underscores the necessity for students to understand their rights and the legal frameworks governing educational institutions. The case serves as a precedent in similar future migration disputes, emphasizing the role of administrative procedures in educational governance.... |
| 2024 SLD 2821, 2024 PCRLJ 603 | Criminal Misc. (B.A.) No. 3393-P of 2022 , decided on 05.12.2022 | This case revolves around a serious crime involving abduction and assault against a medical student, Mst. Malaika Qazi, who was targeted at a bus stop in Peshawar. The petitioner, Gul Muhammad, allegedly forced her into a motorcar, stripped her of her hijab, and inflicted physical harm while also stealing her belongings. The court highlighted the lack of mistaken identity and the public nature of the crime, stressing the need for strong legal repercussions. The judgment reflects the court's commitment to addressing such violent offenses with the seriousness they deserve, emphasizing victim protection and the necessity of swift legal action. Keywords: abduction, assault, bail, Peshawar High Court, criminal law, victim rights, legal proceedings, public safety.... |
| 1984 SLD 1119, 1984 PLC 386 | Constitutional Petition No. 723 of 1970 , decided on 24.02.1981 | In the case of Abdul Rashid vs. Sind Labour Appellate Tribunal, the Sindh High Court addressed critical issues regarding the powers of the Labour Appellate Tribunal under the Industrial Relations Ordinance. The petitioner, Abdul Rashid, was dismissed from his position as a waiter at Messrs Sind Club following a domestic enquiry. After his grievance petition was dismissed by the Labour Court, his subsequent appeal to the Labour Appellate Tribunal was also summarily dismissed, leading to his constitutional petition. The High Court ruled that the Tribunal had a duty to assess the evidence and merits of the case, emphasizing the importance of statutory remedies for workers. This case highlights the balance between employer rights and employee protections in Pakistan’s labour laws. The decision is significant for advocates and practitioners in industrial relations, as it clarifies the jurisdictional roles of various tribunals and underscores the necessity for fair hearings in grievance proc... |
| 2007 SLD 1047, (2007) 288 ITR 595 | ... | |
| 2005 SLD 2609, (2005) 278 ITR 627 | W.P. No. 2925 OF 2000 , decided on 08.04.2005 | In the case of ABP Ltd. v. Joint Commissioner of Income Tax, the Calcutta High Court examined the legality of a notice issued under section 148 of the Income-tax Act, 1961. The case revolved around the reopening of an assessment for the assessment year 1994-95, where the Assessing Officer claimed that a deduction for scientific research and development under section 35 was incorrectly allowed. The Court emphasized the necessity of providing specific reasons for reopening an assessment, stating that a vague assertion of 'reasons to believe' was insufficient. The ruling underscored the importance of adherence to statutory requirements in tax assessments, rejecting the notion that the absence of a clear reason could be remedied by the existence of alternative remedies. This decision reinforces the principles of legal certainty and protection against arbitrary actions by tax authorities, highlighting the balance between tax compliance and taxpayer rights. Keywords: Income Tax, Assessment Y... |
| 2008 SLD 660, 2008 CLC 224 | Civil Revisions Nos.1573, 1563 to 1565 of 2006 , decided on 23.11.2007 | This case revolves around the inheritance rights of children from a pre-deceased daughter in the estate of Nawab. The Lahore High Court addressed the legal complexities surrounding civil revisions related to inheritance claims, focusing on the implications of prior suits and the burden of proof. The plaintiffs contended that they were unjustly denied their rightful share, having been excluded from inheritance mutations. The court emphasized the importance of proving claims about previous legal actions and highlighted the settled principle that limitation does not apply in matters of inheritance. This case serves as a significant reference point for future inheritance disputes, particularly regarding the legal standing of heirs and the evidentiary requirements in civil proceedings. The ruling reinforces the necessity for clear evidence when asserting claims related to prior suits and the importance of recognizing the rights of heirs under prevailing laws.... |
| 2006 SLD 3316, (2006) 280 ITR 567 | CIVIL MISC. WRIT PETITION No. 583 OF 1999 , decided on 09.09.2005 | This case revolves around the reassessment of income under the Income-tax Act, 1961, specifically sections 147 and 148. The petitioner, Dinesh Chand Jain, challenged the validity of a notice issued for reopening the assessment for the assessment year 1995-96. The case involved the examination of seized sale bill books that indicated unaccounted sales of Gutkha. The Allahabad High Court ruled that the belief of income escaping assessment was based on relevant material, thus affirming the issuance of the notice under section 148. This decision underscores the importance of ensuring that tax assessments are based on complete and accurate information, particularly in cases involving unaccounted sales and potential tax evasion. Keywords such as 'Income-tax Act', 'unaccounted sales', 'reassessment', and 'tax evasion' are essential for understanding the implications of this ruling.... |
| 1955 SLD 202, (1955) 27 ITR 436 | D-2741 of 1955 , decided on 28.02.1955 | This case discusses the treatment of carried forward profits in the context of the Business Profits Tax Act, 1947. The Calcutta High Court analyzed whether the unappropriated balances in the balance sheets of Indian Steel & Wire Products Ltd. could be classified as reserves for capital computation. The court found no basis for treating these amounts as reserves since they lacked specific designation for such purpose. The judgment underscores the importance of proper accounting practices and the need for companies to clearly allocate profits to reserves to benefit from tax computations. The decision has significant implications for companies regarding how they report their profits and reserves, especially under tax laws. Keywords include Business Profits Tax, Capital Computation, Reserves, Tax Law, Accounting Standards, Calcutta High Court.... |
| 1988 SLD 1322 = 1988 PLC 766 | Civil Revision No. 66 of 1987 , decided on 15.03.1987 | This case revolves around a dispute regarding the fees owed to auditors appointed under the Industrial Relations Ordinance. The auditors, NATIONAL MOTORS LTD., sought recovery of fees that were fixed by the Government of Sind. The case highlights key principles of industrial relations law and the authority of the government in fee determination. The Sindh High Court upheld the lower court's decision, reinforcing the importance of proper legal procedures and the principles of natural justice. The ruling emphasizes the court's role in ensuring that contracts are honored and that changes to agreements are made with proper notice and due process. This case is significant for legal professionals in the field of industrial relations and contract law, as it elucidates the legal framework governing auditor fees and the recourse available to professionals in similar situations.... |
| 1991 SLD 1554, 1991 SCMR 2450 | Criminal Petition No.4-Q of 1991 , decided on 17.08.1991 | The case revolves around a bail application filed by NASEEBULLAH, an accused in a murder trial that has been pending for over a year in the Sessions Court. The main contention was that the sole eye-witness had exonerated the petitioner, and the counsel argued that the trial's delay warranted bail. However, the Advocate-General for Balochistan opposed the bail, citing implicating recoveries and the potential for the witness to be recalled. The Supreme Court ruled that it would not interfere with the lower courts' decisions at this stage, given the ongoing trial, but it urged the trial court to expedite the proceedings. This case highlights the balance between the rights of the accused and the judicial process, emphasizing the importance of timely justice in the legal system.... |
| 2001 SLD 1535, 2001 SCMR 1544 | Criminal Petition for Leave to Appeal No.463-L of , decided on 11.12.2000 | In the case between Ghulam Muhammad Khan and Muhammad Sadiq, the Supreme Court of Pakistan addressed the issue of pre-arrest bail under the provisions of the Criminal Procedure Code and the Penal Code. The petitioners were granted pre-arrest bail by the Lahore High Court, which made observations that were contested by the complainant. The Supreme Court found that the High Court's order did not limit the trial court's authority to reconsider bail based on new evidence. Ultimately, the petition for leave to appeal was dismissed, reinforcing the principle that courts should exercise discretion based on the specifics of each case. This case highlights the judicial principles surrounding bail and the importance of evidentiary standards in criminal proceedings.... |
| 2007 SLD 1081, (2007) 289 ITR 473 | ... | |
| 1991 SLD 476, 1991 PLD 250 | Civil Petition for Leave to Appeal No.421-K of 198 , decided on 24.05.1990 | This case revolves around the Limitation Act and Civil Procedure Code concerning the dismissal of appeals due to non-prosecution. The Supreme Court of Pakistan examined the implications of non-appearance by the appellant and the failure to deposit costs for service. The case highlights the legal nuances between dismissal for want of prosecution and for default of appearance, ultimately concluding that both fall within the scope of Article 168 of the Limitation Act. This ruling is significant for practitioners in the field of civil law, especially regarding appeal processes and the importance of adhering to procedural requirements. Legal professionals must understand these distinctions to effectively navigate the complexities of civil litigation and ensure timely filings to avoid dismissal. The case also cites several precedents that provide context on the application of these legal principles, reinforcing the necessity for counsel to be vigilant in their representation. Keywords: Limit... |
| 2004 SLD 3167, 2004 PLJ 309 | Civil Appeals Nos. 654 to 658 of 1998 , decided on 25.09.2003 | This case revolves around the appeals filed by M/S FRIENDSHIP TEXTILE MILLS against the government concerning the octroi tax on cotton bales. The Supreme Court of Pakistan addressed the legality of the withdrawal of a previously granted concession under the Customs Act, affirming the applicability of the principle of promissory estoppel. The Court found that the appellants had a legitimate expectation based on the earlier notification which established a fixed rate for a specific period. The decision highlighted the importance of adhering to statutory procedures for tax levies and reaffirmed that concessions granted should not be revoked arbitrarily, ensuring the protection of business interests within the legal framework. This ruling is significant for businesses relying on governmental concessions and the principle of lawful authority in tax matters.... |
| 1984 SLD 391 = (1984) 145 ITR 467 | IT REFERENCE CASE No. 96 OF 1977 | This case revolves around the interpretation of section 32(2) of the Income-tax Act, 1961, specifically regarding the treatment of unabsorbed depreciation for registered firms. The Karnataka High Court ruled that after the unabsorbed depreciation is offset against the individual incomes of the firm's partners, any remaining depreciation cannot be adjusted against the firm's income in subsequent assessment years. The judgment highlights the distinction between the rights of the firm and those of the partners concerning unabsorbed depreciation, affirming that partners are entitled to carry forward their respective portions of unabsorbed depreciation for their individual assessments. This case is pivotal for understanding the tax implications for partnerships in relation to depreciation allowances and sets a precedent for similar disputes.... |
| 2005 SLD 3831, 2005 PLJ 14 | Jail Criminal Appeal No. 98/Q of 2002 , decided on 23.09.2003 | This case revolves around the conviction of an individual for committing sodomy against a minor under Section 377 of the Pakistan Penal Code. The Federal Shariat Court, after reviewing the evidence provided by multiple witnesses, confirmed the conviction but took into account the young age of the appellant, resulting in a reduced sentence from fourteen to ten years. The decision emphasizes the court's approach to justice, balancing the severity of the crime with the age of the offender. Keywords such as 'Pakistan Penal Code', 'Section 377', 'Federal Shariat Court', 'sodomy conviction', and 'justice system' are relevant to this case, highlighting its significance in the legal landscape.... |
| 1995 SLD 1058 = 1995 CLC 846 | High Court Appeals Nos. 55 and 58 of 1991 , decided on 31.12.1992 | This case revolves around the conflict between residential rights and urban development in the Clifton area of Karachi. The plaintiffs, local residents, filed a suit against Datari Construction Co. (Pvt) Ltd., challenging the construction of a multi-storeyed building, claiming it would create a public nuisance. The Sindh High Court examined the provisions of the Sindh Building Control Ordinance and the Civil Procedure Code regarding public nuisance and representative suits. The court ruled that while the plaintiffs had concerns about overpopulation and loss of privacy, they did not prove substantial injury or infringement of their rights, leading to a nuanced decision. The ruling highlights the tension between compliance with urban planning regulations and the rights of residents, emphasizing the necessity for clear evidence of harm in nuisance claims.... |
| 2014 SLD 653, 2014 MLD 1477 | Criminal Miscellaneous Application No. S-113 of 20 , decided on 29.04.2014 | In the case of Sindh High Court's Criminal Miscellaneous Application No. S-113 of 2014, the court addressed significant issues related to the Criminal Procedure Code and the Penal Code, particularly concerning sections 173, 457, 380, and 511. The applicants, represented by Bhagwandas Bheel, challenged the order of the Judicial Magistrate which had taken cognizance of an offence without adequately considering the police investigation that suggested a lack of evidence. The case highlighted the importance of judicial discretion and the need for thorough consideration of facts, especially in light of the previous enmity between the parties involved. The decision to set aside the magistrate's order underscores the judicial system's commitment to ensuring fairness and justice, particularly in criminal matters where accusations can have severe implications.... |
| 2013 SLD 1783, 2013 PLC 171 | Writ Petition No.231 of 2006 , decided on 11.04.2012 | In the case of Mudassar Manzoor Qureshi and others vs. Azad Jammu and Kashmir Government, the High Court addressed issues surrounding the ad hoc appointments of Computer Instructors. The petitioners sought permanent positions after being appointed on a contractual basis. The court ruled that the petitioners failed to demonstrate any formal defects in their original writ petition, and their application to withdraw the petition was deemed mala fide. The court emphasized that appointments must adhere to the established statutory rules to ensure transparency and meritocracy. This case underscores the importance of following legal protocols in public service appointments, particularly in the context of ad hoc arrangements, and reinforces the principle that such appointments do not create an entitlement to permanent roles. The decision serves as a critical reference for similar cases involving public sector employment in Azad Jammu and Kashmir, highlighting the need for regulatory compliance... |
| 2012 SLD 613 = 2012 CLD 2027 | Suit No. 541 of 2009 , decided on 08.12.2009 | In this case, the plaintiff, MST. NUSRAT MUFTI, filed a suit against the defendants, MUHAMMAD HANIF and another, for recovery of Rs.34,50,000 based on dishonored cheques issued by the defendants. The plaintiff had advanced this amount for the purchase of reconditioned generators, which were never supplied. The cheques were returned dishonored by the bank, leading the plaintiff to seek legal redress. The court ruled that the defendants failed to defend the suit appropriately, which resulted in the acceptance of the plaintiff's claims. The court emphasized the importance of the negotiable instruments and the responsibilities of the parties involved in such transactions. This case underscores issues related to the enforcement of financial agreements and the legal implications of dishonored instruments in business transactions. It serves as a precedent in similar legal disputes involving negotiable instruments, highlighting the necessity for parties to fulfill their obligations to avoid le... |
| 1981 SLD 1553, (1981) 127 ITR 850 | IT REF. No. 171 OF 1970 | In the case of Commissioner of Income Tax v. Mrs. Usha D. Shah, the Bombay High Court addressed the taxation of income from the undistributed estate of a deceased coparcener in a Hindu Undivided Family (HUF). The central issue revolved around whether the widow of the deceased could be taxed on her share of the estate when her rights were not recognized during the relevant assessment years (1961-62 to 1963-64). The widow filed income tax returns showing her income but contested the inclusion of her share of the HUF's income, arguing that she had not received any income from the estate, which was being administered by her mother-in-law. The Assessing Officer had added her share of the HUF's income based on her mother-in-law’s returns. The Appellate Authority and the Tribunal both ruled in favor of the widow, stating that since she had no recognized rights to the income during the relevant periods and the estate was administered by another, she could not be taxed. The court affirmed that ... |
| 2019 SLD 2796, 2019 PLD 607 | I.C.A. No. 210640 of 2018 , decided on 01.08.2019 | The case revolves around the enforcement of a foreign arbitral award under the Recognition And Enforcement (Arbitration Agreements And Foreign Arbitral Awards) Act, 2011. The Lahore High Court addressed jurisdictional issues concerning the enforcement of foreign arbitral awards, emphasizing that the High Court holds exclusive jurisdiction in such matters. The court clarified the applicability of the 'take or pay' clause in the Gas Supply Agreement, asserting its validity and relevance to the dispute. The decision highlights the court's commitment to uphold arbitration agreements and the need for clarity in jurisdiction to prevent conflicting judicial outcomes. This ruling is pivotal for parties involved in international arbitration, particularly in the energy sector, as it reinforces the enforceability of arbitration clauses and foreign awards in Pakistan. The judgment serves as a guide for future cases, establishing a precedent for the interpretation of arbitration laws in the context... |
| 1999 SLD 111, 1999 PTD 753, (1997) 225 ITR 270 | Income-tax Reference Case No. 129 of 1994 , decided on 18.09.1996 | The Karnataka High Court's ruling in the Income-tax Reference Case No. 129 of 1994 addressed the tax-exempt status of the B.E.L. Employees Death Relief Fund and Service Benefit Fund Association under the Income Tax Act, 1961. The court found that the association was established to provide financial assistance primarily to its members and their dependents, thus failing to qualify as a charitable organization. The court examined the definition of 'charitable purpose' as stipulated in section 2(15) of the Income Tax Act, emphasizing that an organization must serve the public or a definable section of the community to obtain tax exemption. The ruling clarified that benefits restricted to members do not satisfy the criteria for charitable status, and as a result, the income derived by the association was liable to income tax. This case serves as a significant precedent for understanding the limitations of tax exemptions for organizations claiming charitable status, reinforcing the principle... |
| 2009 SLD 2064, (2009) 309 ITR 102 | IT Appeal NO. 3 OF 2001 , decided on 27.08.2008 | In the case of H.P. State Civil Supplies Corporation v. Commissioner of Income-tax, the Himachal Pradesh High Court dealt with the issue of changing the method of stock valuation from FIFO to average cost. The court emphasized the rights of the assessee to adapt accounting practices based on operational realities. The judgment highlighted that the change was necessitated by the complexity of managing a large number of depots, making FIFO impractical. The court clarified that while frequent changes to accounting methods could raise concerns about tax avoidance, the specific circumstances of this case warranted the change. The ruling reinforced the principle that legitimate operational challenges can justify adjustments in accounting methods, thus supporting the taxpayer's position. This case is significant for businesses facing similar stock management challenges and seeking to optimize their accounting practices. It underscores the importance of maintaining a sound rationale for accoun... |
| 1982 SLD 78, 1982 PTD 394, (1982) 46 TAX 182 | Income tax Reference No. 233 of 1977 , decided on 05.03.1982 | This case revolves around the issue of rectification of mistakes as per the Income Tax Act, 1961. The Allahabad High Court reviewed the Tribunal's decision regarding the rectification of a mistake made by the Income Tax Officer in calculating interest on late tax return submissions for the Himalaya Drug Company. The key legal questions addressed included the authority of the ITO to rectify mistakes and the nature of Form ITNS 150. The Court clarified that only mistakes that are apparent from the record and relate to formal assessment orders can be rectified under Section 154. The ruling reiterated that the ITO must provide a basis for any interest charged, which was absent in this case, leading to the dismissal of the revenue's appeal. This case highlights the importance of clear procedural compliance in tax assessments and the limits of the ITO's rectification powers under the Income Tax Act.... |
| 1996 SLD 1510, 1996 CLC 1596 | Civil Revision No. 142-D of 1991 , decided on 13.02.1996 | In the landmark case of Civil Revision No. 142-D of 1991, the Lahore High Court addressed significant issues surrounding inheritance and property rights under the Specific Relief Act, Limitation Act, and Qanun-e-Shahadat. The case emerged from the claims of Abdul Sattar, who asserted his right to inherit land belonging to Atta Muhammad, deceased. The Court critically evaluated the evidence and the legal principles governing inheritance claims, focusing on the crucial aspect of limitation. The ruling highlighted the importance of proper documentation and the necessity of proving claims within the statutory time frame, which in this case was over forty years. The Court's decision to restore the Trial Court's ruling underscored the principles of evidence, ownership, and the legal presumption favoring entries in revenue records. This case serves as a vital reference for future inheritance disputes and the interpretation of property laws.... |
| 1992 SLD 1544 = (1992) 195 ITR 716 | D-2741 of 2016 , decided on 01.01.1992 | In the case of Paul Mathews & Co. v. Commissioner of Income Tax, the Kerala High Court dealt with the issue of registration cancellation under Section 186 of the Income-tax Act, 1961. The firm had initially filed for registration which was granted, but later the registration was cancelled on the grounds that the partnership deed was not properly signed by all partners, and one partner was a minor. The court found that the assessing officer failed to follow the necessary procedures to inform the firm about the defects and provide an opportunity to rectify them. This case highlights the importance of procedural fairness in tax assessments and the rights of firms to be heard before significant decisions are made regarding their registration status. It underscores the legal principles surrounding partnership validity and the necessity for proper execution of partnership deeds in compliance with the law. Key phrases such as 'Income-tax Act', 'registration of firms', 'partnership deed', and ... |
| 2014 SLD 331, 2014 PLC 1313 | D-1707 of 2011 , decided on 16.04.2013 | In the case of Ahmed vs. Secretary Education and Literacy Department, the Sindh High Court addressed a constitutional petition concerning the appointment of a primary school teacher. The petitioner claimed that he was issued an appointment order but was not given a posting. However, the court found that the petitioner approached the court after a significant delay, which was not justified. The contract for the position had expired, and the petitioner did not provide evidence of eligibility as per the revised policy. The court referenced prior cases where similar delays led to dismissal of petitions, reinforcing the necessity for timely action in legal matters. The ruling highlights the critical nature of adhering to procedural timelines in the context of contractual appointments and public service positions.... |
| 1991 SLD 473, 1991 PLD 183 | Civil Appeal No.259-K of 1986 , decided on 02.09.1990 | In the case of Muhammad Habib Khan vs. Pakistan Tobacco Company Limited, the Supreme Court of Pakistan addressed critical issues concerning the interpretation of employment laws, particularly the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968, and the Workmen's Compensation Act, 1923. The case revolved around the rights of workers regarding group insurance and the implications of age limits on employment. The Court clarified that even after surpassing the age of superannuation, a worker could claim benefits if they were found fit for employment. This ruling underscored the importance of legal protections for workers, particularly in cases of disability arising from service. The decision is significant as it reinforces the right to compensation for workers and their legal heirs, emphasizing the employer's responsibility to maintain adequate insurance coverage. The case also highlights the ongoing relevance of labor laws in protecting workers' rights... |
| 2016 SLD 1862 = 2016 PHC | Cr.M.BA. No. 353-M of 2016 , decided on 25.08.2016 | In the case of Cr.M.BA. No. 353-M of 2016, the Peshawar High Court addressed the bail application of Tahir Azam, who was implicated in FIR No. 431 dated 16.7.2016, involving serious charges under the Khyber Pakhtunkhwa Explosive Substance Act. The court reviewed the circumstances surrounding the case, particularly focusing on the recovery of four grenades and other explosive materials from a shop linked to the petitioner. The ruling emphasized the absence of a credible defense from the petitioner and highlighted the potential risks associated with releasing an individual charged with such serious offenses. The decision underscored the importance of upholding judicial integrity in cases involving explosives, reflecting on the broader implications for public safety and legal accountability. Keywords such as bail application, explosive substances, and judicial integrity are crucial for understanding the legal landscape surrounding similar cases. The court's dismissal of the petition serve... |
| 2024 SLD 5, 2024 PTD 49 | C.P. No.8569 of 2018 , decided on 28.02.2023 | This case revolves around the interpretation and application of the Income Tax Ordinance, 2001, specifically sections 59AA and 59B, regarding exemptions from taxation on inter-corporate dividends. The Lahore High Court was tasked with determining whether the petitioners had a vested right to these exemptions after their removal from the law. The court ruled that the petitioners could not claim indefinite benefits once the exemptions were withdrawn by the Parliament. The decision emphasized legislative authority in fiscal matters and clarified that prior benefits do not create perpetual rights. This case is significant for tax law practitioners and corporate entities navigating fiscal policies in Pakistan.... |
| 2001 SLD 2382, 2001 CLC 544 | Writ Petition No. 19708 of 1998 , decided on 15.12.2000 | In the case of Writ Petition No. 19708 of 1998, the Lahore High Court addressed the appointment of a Lambardar under the West Pakistan Land Revenue Rules, 1968. The petitioner, Liaqat Ali, challenged the decision made by the Board of Revenue to appoint Abdul Salam as Lambardar, arguing that he was entitled to the position due to being the eldest son of the deceased Lambardar. The court examined the applicability of the rule of primogeniture, ultimately determining that it is directory and does not confer an absolute right to appointment based solely on lineage. The court emphasized that the primary criteria for appointment should be the fitness and availability of the candidate for the responsibilities of the role. The decision highlighted the importance of the discretion exercised by revenue authorities, who possess the expertise to assess candidates based on their qualifications and circumstances. The court ruled that the Board of Revenue's decision to appoint Salam was justified, as... |
| 1989 SLD 2520, 1989 PLC 985 | SUK-293 of 1988 , decided on 30.11.1988 | The case involves a grievance petition filed by a workman against his dismissal from service without a proper inquiry or charge-sheet. The Labour Court initially reinstated the workman but denied back benefits, leading to an appeal. The Labour Appellate Tribunal ruled that the termination was illegal and ordered full back benefits to be paid. This case highlights the importance of following due process in employment terminations and the rights of workers under the Industrial Relations Ordinance. Key legal principles discussed include the necessity of a charge-sheet and inquiry before dismissing an employee, and the discretionary powers of Labour Courts in awarding back benefits. The decision underscores the protection of workers' rights and the obligation of employers to adhere to legal standards.... |
| 1999 SLD 1211, 1999 PLD 78 | Constitutional Petition No. 116 of 1999 , decided on 08.03.1999 | This case revolves around the rejection of nomination papers for the position of Councillor due to the absence of a seconder during the scrutiny process. The Balochistan High Court ruled that the Returning Officer's decision was based on a non-speaking order that failed to reference any legal requirement for the presence of the seconder. The court clarified that the word 'may' in the relevant election rules does not impose a mandatory obligation on the candidates to have their seconder present. The ruling underscores the importance of adhering to legal provisions and ensuring justice, particularly in electoral matters. This judgment is significant for candidates facing similar issues regarding nomination paper scrutiny and reinforces the discretionary nature of the rules involved. The case highlights the critical balance between electoral regulations and candidates' rights, providing a clearer interpretation of the procedural requirements in local government elections in Pakistan.... |
| 1995 SLD 1579, 1995 PLC 1221 | D-352 of 1994 , decided on 08.02.1995 | This case involves a constitutional petition filed by Dr. Shakeel Ahmad against the Federation of Pakistan regarding a forced leave order issued by the Pakistan Postal Services Corporation. The petitioner contended that the leave was granted without his consent and was motivated by mala fides, including unfair victimization and favoritism. The Sindh High Court ruled that the order was final and that the matter should be addressed by the Service Tribunal, emphasizing the importance of procedural correctness in civil service matters. The court's decision is significant in clarifying the jurisdictional boundaries between the High Court and Service Tribunals, particularly in cases involving claims of mala fides and procedural irregularities. Key keywords include 'civil service', 'mala fides', 'jurisdiction', 'Service Tribunal', and 'constitutional petition', which are critical for legal practitioners and scholars studying administrative law and employment rights within the civil service fr... |
| 1988 SLD 2793, 1988 SCMR 1418 | Civil Petition for Leave to Appeal No. 841 of 1981 , decided on 18.07.1988 | In this landmark case, the Supreme Court of Pakistan addressed the issues surrounding land settlement and allotment rights under the Displaced Persons (Land Settlement) Act, 1958. The case arose from a dispute over a piece of land measuring 39 kanals located in Sheikhupura District. The petitioners claimed entitlement based on temporary allotments, while the respondent, Mst. Hameedan, asserted her rights as the daughter of an earlier allottee. The court emphasized the importance of accurately interpreting settlement records and the legal precedence of allotment dates in determining rightful ownership. The ruling reinforced the legal framework governing land disputes in Pakistan, particularly under the constitutional provisions of 1973. By dismissing the appeal, the court underscored the necessity for clarity and accuracy in land settlement matters, ultimately promoting justice and equitable resolution of property disputes.... |
| 1981 SLD 2236, 1981 PLC 408 | 147/385 of 1979 , decided on 11.06.1980 | This case revolves around the removal of Abdul Jabbar's name from List B-1 under the Police Rules of 1934. The key issue was whether the Superintendent of Police had the authority to remove names arbitrarily without following the prescribed procedures. The decision emphasized the importance of adhering to established rules and regulations within the police force. The ruling clarified that the D.I.G.'s standing order did not impose a limit on the number of constables in List B-1, and that any removal must comply with the specific provisions of the rules. This case highlights the need for procedural fairness and adherence to legal standards in administrative decisions, ensuring that individuals' rights are protected under the law.... |
| 2023 CLC 756, 2023 SLD 1469 | Civil Revision No.1415 of 2013 , decided on 03.03.2022 | In the case of Rao TALIB ALI KHAN vs. Peer SALEEM-UD-DIN, the Lahore High Court dealt with issues surrounding the execution of a money decree and subsequent auction of attached property under the Civil Procedure Code (V of 1908). The petitioner challenged the execution proceedings, claiming fulfillment of a settlement agreement, while the respondent sought enforcement of the money decree due to alleged non-performance. The court found irregularities in the auction process, including a low reserve price that did not reflect the property's true value, leading to a decision that emphasized the need for fair judicial processes in property auctions. This case highlights the importance of adherence to legal standards in the execution of decrees and the rights of judgment debtors in property sales.... |
| 2023 SLD 573, 2023 SCMR 616 | Civil Appeal No. 284 of 2017 , decided on 27.09.2022 | In the case of Pakistan Television Corporation vs Noor Sanat Shah, the Supreme Court of Pakistan addressed significant issues regarding tortious liability and the jurisdiction of civil courts over state entities. The respondent, Noor Sanat Shah, claimed damages due to economic loss and mental agony resulting from the appellant's failure to comply with the NIRC's orders. The court ruled that the Civil Court had the authority to adjudicate such claims based on Section 9 of the Civil Procedure Code. The decision emphasized the importance of holding state corporations accountable for the actions of their employees, thereby advancing the legal framework governing tortious liabilities in Pakistan. The case highlights the evolving nature of corporate accountability and the rights of employees to seek redress against negligent state entities, ensuring that justice is served and the rule of law is upheld.... |
| 2009 SLD 170, 2009 CLD 609 | F.A.O. No.280 of 2003 , decided on 05.11.2008 | This case involves the interpretation of the Companies Ordinance, 1984, particularly Section 316 concerning the jurisdiction of civil claims against companies undergoing liquidation. The Lahore High Court determined that a civil claim must be established before a competent court, and the assumption that such claims must exclusively be heard by the Companies Bench was incorrect. The judgment clarified the procedural requirements for filing claims against companies in liquidation, emphasizing the role of the official liquidator in managing these claims. The court's decision underscores the importance of proper jurisdiction and procedural adherence in corporate law cases, particularly in the context of liquidation proceedings. This case is significant for legal practitioners and stakeholders involved in corporate governance and insolvency matters, offering clarity on the judicial process for claims against liquidated entities.... |
| 1981 SLD 1395, 1981 SCMR 1195 | Civil Petition No. 250 of 1975 , decided on 18.08.1981 | The case revolves around a dispute concerning a plot of land adjacent to House No. 686/141, Shorkot City. The Supreme Court of Pakistan adjudicated on the matter following an appeal from the Lahore High Court's decision. The petitioner, Muhammad Latif, claimed ownership of the plot, while the respondent Faqir Muhammad had previously been awarded ownership of the house and the adjacent plot. The court ruled that the Rehabilitation Department could not transfer the plot to anyone else, as it had already been legally recognized as Faqir Muhammad's property. The judgment emphasized the importance of following legal procedures and remedies available to parties aggrieved by earlier decisions. This case highlights critical aspects of property law, land ownership disputes, and the legal obligations of governmental departments in transferring property rights. Keywords for SEO optimization include 'property law', 'land ownership', 'legal procedures', and 'Supreme Court decisions'.... |
| 1996 SLD 306 = 1996 PLC 129 | KAR-365 of 1994 , decided on 21.11.1995 | In the case of RAEES AHMAD vs PAKISTAN STEEL MILLS CORPORATION, the Labour Appellate Tribunal of Sindh dealt with an appeal concerning the reinstatement of an employee who was dismissed from service. The Tribunal confirmed the decision of the Labour Court, which had allowed the grievance petition filed by the employee in ex parte proceedings. The case highlighted the importance of representation in labor disputes, as the employer failed to appear on the adjourned date after initially being represented by an Advocate. The Tribunal maintained that the evidence presented by the employee went unrebutted, leading to the conclusion that the Labour Court's decision should stand. This case underscores the legal principles surrounding labor rights and the procedural obligations of employers in grievance proceedings.... |
| 1980 SLD 654, (1980) 121 ITR 547 | CIVIL APPEAL No. 2015 OF 1972 , decided on 20.11.1979 | In the landmark case of Ice & General Mills v. Income Tax Officer, the Supreme Court of India addressed key issues surrounding tax reassessment. This case revolved around the interpretation of sections under the Indian Income-tax Act, 1922, and the Income-tax Act, 1961. The Supreme Court determined that the reassessment initiated by the Income Tax Officer was valid despite previous annulments by the Appellate Assistant Commissioner (AAC). The court's ruling emphasized the necessity for taxpayers to disclose all material facts during assessments. The decision also reinforced the principle that the factual status of earlier proceedings is critical when considering the validity of new reassessment notices. This case serves as a crucial reference for legal practitioners and tax professionals, highlighting the complexities involved in tax law and reassessment procedures, thereby contributing to the broader discourse on taxation in India. Keywords: tax reassessment, Income Tax Act, legal pro... |
| 1989 SLD 2704, (1989) 180 ITR 277 | D-2741 of 2016 , decided on 11.12.1989 | In the landmark case of Rockwell Engg. Co. Ltd. v. Commissioner of Income Tax, the Kerala High Court addressed the critical issues surrounding capital versus revenue receipts under the Income-tax Act, 1961. The case revolved around a dispute between the assessee-company and the State Electricity Board regarding compensation for the construction of transmission towers. The core issue was whether the interest amount received as part of a settlement was taxable as a revenue receipt for the assessment year 1975-76. The court emphasized that the entire amount, including the interest, was received as part of the settlement and thus constituted a revenue receipt. This case is significant for tax professionals and businesses dealing with similar disputes, as it clarifies the treatment of interest in such settlements under tax law. Keywords like 'income tax', 'revenue receipt', and 'settlement agreement' are trending in tax law discussions, making this case essential for understanding taxation ... |
| 1978 SLD 344 = (1978) 114 ITR 687 | CASE REFERRED No. 103 OF 1976 , decided on 26.10.1977 | This case revolves around the interpretation of the Income-tax Act, 1961, particularly focusing on the validity of a loss return filed by the assessee, C.P. Sarathy Mudaliar, for the assessment year 1961-62. The Income-tax Officer had initially accepted the loss return filed voluntarily on February 17, 1966, but the Appellate Assistant Commissioner later deemed it invalid, stating it did not meet the requirements of section 139(3). The Tribunal, however, overturned this ruling, affirming the validity of the return as it was submitted within the statutory timeframe and without any prior notice under section 139(2). The High Court ultimately sided with the Tribunal, emphasizing that the return should be considered valid based on the compliance with the Income-tax Act stipulations. This decision highlights the importance of understanding the nuances within tax law and the implications of filing returns, especially regarding the timelines and procedural compliance required under the Income... |
| 1986 SLD 1225, (1986) 157 ITR 589 | R.C. No. 164 OF 1979 , decided on 06.11.1984 | This case revolves around the interpretation of partnership laws and the registration of a firm under the Income-tax Act, 1961. The Supreme Court addressed the eligibility of a partnership deed executed after a minor attained majority, specifically focusing on the sharing of profits and losses. The ruling emphasized that partners' rights to profits or obligations towards losses arise only when the accounts are officially closed. This decision clarifies the legal standing of partnership agreements involving minors transitioning to adult partners and establishes a precedent for future cases concerning firm registration and profit-sharing. The case highlights the importance of understanding partnership laws, particularly sections 185 and 5 of the Income-tax Act, 1961, which govern registration and general provisions regarding partnerships. It serves as a key reference for legal practitioners and entities involved in partnership agreements, ensuring compliance with taxation laws and protec... |
| 2001 SLD 2805 = (2001) 250 ITR 449 | This case revolves around the interpretation of business expenditure under Section 37(1) of the Income-tax Act, 1961, specifically concerning the classification of expenditures related to employee welfare measures. The Madras High Court upheld the Tribunal's ruling that expenses incurred for a dust extraction plant, aimed at protecting workers' health, should be categorized as revenue expenditure rather than capital expenditure. This decision is significant for businesses as it highlights the importance of employee welfare in tax considerations. The Tribunal's conclusion was based on the understanding that the primary objective of installing the dust extraction machine was to minimize health risks for workers, thereby qualifying the expenditure as necessary for the business's operational integrity. This case serves as a critical reference for future discussions on revenue versus capital expenditure, particularly in industries where worker safety is paramount. It emphasizes that benefit... | |
| 1988 SLD 10, 1988 PTD 66, (1988) 57 TAX 118 | I.T.Rs. Nos. 48 and 74 of 1982, 5, 20, 26, 30, 55 , decided on 17.09.1987 | This case revolves around the interpretation of the Income Tax Act, 1922, particularly sections related to retained income and the calculation of surcharges in the context of working capital. The Sindh High Court addressed multiple references concerning the inclusion of advance tax payments and provisions for dividends in the calculation of retained income. The court's ruling emphasizes the distinction between liabilities and operational needs, clarifying that provisions for taxes and dividends do not constitute working capital in certain contexts, especially for newly established entities. This decision is crucial for understanding tax liabilities and their implications on corporate financial planning. The ruling also discusses the definitions and applications of working capital, current assets, and current liabilities, providing a comprehensive view of how these terms are applied within the framework of the Income Tax Act. This case contributes to the legal precedent regarding taxati... |
| 2007 SLD 2993, 2007 PLJ 252 | W.P. No. 9804 of 2006 , decided on 10.10.2006 | This case revolves around the Illegal Dispossession Act, 2005, where the petitioner, Ghulam Qadir, challenged an interim order related to dispossession. The Lahore High Court emphasized the importance of established legal procedures and the limits of constitutional jurisdiction when reviewing discretionary orders from lower courts. The ruling underscored that interim orders under the Illegal Dispossession Act cannot be directly challenged in constitutional petitions but must follow the appropriate legal channels. The decision reflects the court's commitment to uphold lawful property rights and the integrity of judicial proceedings, aligning with current trends in property law and civil rights protection. This case serves as a significant reference for similar legal disputes, highlighting the procedural safeguards in place to address allegations of illegal dispossession.... |
| 1986 SLD 1913, 1986 PLC 134 | KAR-13 of 1984 , decided on 23.07.1985 | This case involves the Labour Appellate Tribunal's review of a grievance petition by Khista Muhammad, a permanent Press Operator who faced dismissal due to unauthorized absence and fraudulent double employment. The Tribunal examined the validity of the domestic enquiry conducted by the employer, which revealed that the appellant had simultaneously worked for another establishment while on leave from his primary job. The findings indicated that the employer had followed procedural requirements in addressing the misconduct, including providing the appellant with opportunities to respond to the charges against him. The Tribunal ultimately upheld the dismissal order, emphasizing the importance of adherence to employment laws and the standing orders that govern employee conduct. This case highlights key issues in industrial relations, particularly the implications of misconduct and the legal frameworks that guide disciplinary actions in the workplace. Keywords such as 'industrial relations'... |
| 1991 SLD 778, 1991 SCMR 90 | C.P. No.D-851 of 1989 , decided on 09.04.1990 | In the case of Customs Act disputes, the Supreme Court of Pakistan ruled on the legality of customs duties following a reduction that was later withdrawn. The case involved a petition for leave to appeal concerning the Assistant Collector of Customs' notice demanding payment of customs duty differences. The petitioners initially paid a lower duty rate due to a temporary declaration under the Provisional Collection of Taxes Act but were later found liable for the higher rate after Parliament retracted the reduction. The court's decision emphasized the need for clarity in tax laws and the implications of legislative changes on existing duties, which are crucial for legal practitioners and businesses involved in imports. This case highlights the importance of understanding customs regulations and the legal frameworks governing tax assessments, making it a significant reference for future customs disputes.... |
| 2023 SLD 552, 2023 CLD 426 | [2022] NZSC 134 , decided on 21.11.2022 | In a landmark ruling, the Supreme Court of New Zealand addressed the critical issue of voting rights and age discrimination in the case of Make It 16 Incorporated v Attorney-General. The case centered around the constitutionality of the minimum voting age set at 18 years under the Electoral Act 1993 and the Local Electoral Act 2001. The appellant, a lobby group advocating for a lower voting age, argued that the existing law discriminated against individuals aged 16 and 17, violating their rights under section 19 of the New Zealand Bill of Rights Act 1990. The Court examined the interplay between sections 12 and 19 of the Bill of Rights, concluding that while section 12 protects the right to vote for those aged 18 and over, it does not preclude lowering the voting age. The Court ruled that the lack of justification for maintaining the age limit of 18 years indicated a breach of rights, leading to the declaration of inconsistency. This decision highlights the importance of inclusivity in... |