Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2002 SLD 2528 = (2002) 256 ITR 173 | D-2741 of 2016 , decided on 01.01.2002 | In the landmark case adjudicated by the Calcutta High Court, the complexities of the Gift-tax Act, 1958 were examined, particularly in relation to deemed gifts under section 4(1)(c). The case involved two partners who retired from a firm, with their minor children introduced as new partners. The court ruled that the relinquishment of rights to a sum earned prior to their retirement constituted a gift, despite the sum not being recorded in the firm's books until a subsequent year. This case is pivotal for understanding the implications of partnership rights and the tax liabilities associated with gifts within family units, particularly Hindu Undivided Families (HUFs). The ruling underscores the necessity for proper accounting practices and the legal recognition of deemed gifts in tax assessments. It is essential for legal practitioners and tax advisors to be aware of such precedents when dealing with partnership agreements and tax planning strategies.... |
| 2024 SLD 4555, 2024 PLJ 428 | W.P. No. 51600 of 2021 , decided on 25.05.2023 | This case revolves around the refusal of the police to register an FIR based on an application by Respondent No. 4 against the petitioner, Sarmad Tanveer. The SHO determined that the matter was civil in nature, stemming from a business dispute, and thus did not constitute a cognizable offense. The court, referencing the Criminal Procedure Code, clarified that an inquiry prior to the registration of an FIR is not permissible. This ruling reinforces the principle that police must adhere to legal protocols regarding FIR registration, ensuring that citizens are protected from illegal harassment by law enforcement. The decision is significant in the context of safeguarding individual rights against arbitrary police actions, thereby contributing to the discourse on procedural justice and the rule of law in Pakistan.... |
| 1992 SLD 745, 1992 PLC 304 | KAR-398 of 1991 , decided on 01.12.1991 | In this case, the Labour Appellate Tribunal addressed the dismissal of a grievance petition filed by an employee against his removal from service. The employee, who had been promoted shortly after his hiring, was dismissed due to dissatisfaction with his conduct. The Labour Court dismissed the grievance petition on the grounds of limitation without a proper hearing. The Tribunal ruled that the Labour Court should have considered the evidence and provided the employee a chance to present his case. This ruling underscores the importance of fair hearing processes in labor disputes under the Industrial Relations Ordinance. The case highlights keywords such as 'grievance petition', 'removal from service', 'Labour Court', and 'Industrial Relations Ordinance', which are crucial for understanding labor law and employee rights.... |
| 2002 SLD 168, 2002 PTD 1118, (2001) 251 ITR 882 | Civil Appeals Nos. 4158 to 4164 of 1994 , decided on 06.12.2000 | This case revolves around the interpretation of the Income Tax Act, 1961, specifically Section 185 concerning the registration of a firm that contravened liquor laws. The Supreme Court of India dealt with the complexities of tax law and liquor regulations, determining that despite rule violations, the issue of the firm's entitlement to registration warranted judicial review. This case is significant for tax law practitioners and firms involved in the liquor trade, illustrating the intersection of regulatory compliance and tax benefits. The decision underscores the importance of legal advice in navigating compliance issues, which can impact a firm's financial standing and operational legality. Legal experts should note the implications of this ruling for future cases, particularly those involving regulatory frameworks and tax legislation.... |
| 2024 SLD 2827, 2024 PCRLJ 658 | Criminal Miscellaneous No. 8329-B of 2023 , decided on 06.06.2023 | In the case of ALI NAWAZ vs. The STATE, the Lahore High Court addressed the jurisdictional complexities surrounding a post-arrest bail petition linked to an incident of firing within court premises. This case underscored the application of the Anti-Terrorism Act, 1997, specifically focusing on the interpretation of scheduled offences that warrant exclusive trial by the Anti-Terrorism Court. The decision emphasized the importance of jurisdictional integrity in criminal proceedings, particularly in cases involving heinous offences that do not necessarily fall under traditional definitions of terrorism. The ruling not only reinforced legal precedents but also provided clarity on the procedural pathways for transferring cases between courts, ensuring that justice is administered efficiently and appropriately. Key legal principles involved include the direct cognizance powers of Anti-Terrorism Courts and the procedural safeguards outlined in the Criminal Procedure Code. The court's decision... |
| 1979 SLD 960, 1979 PLC 204 | KAR-380 of 1977 , decided on 15.12.1977 | In the case of Muhammad Javed Iqbal vs. Messers Presiding Officer, Sind Labour Court No. V, Karachi, the Labour Appellate Tribunal adjudicated on the procedural aspects of the Industrial Relations Ordinance, 1969. The applicant, a Senior Assistant dismissed for misconduct, contested the dismissal citing improper service of summons and the absence of his attorney during critical hearings. The Tribunal emphasized that procedural laws, particularly section 38(3-A), allow for retrospective application to correct past injustices. The ruling underscores the Tribunal's commitment to ensuring fair legal representation and due process in labor disputes, thereby reinforcing the rights of workers in Sindh. The case sets a precedent for future labor-related legal proceedings, stressing the significance of adhering to procedural norms and the implications of attorney representation in court.... |
| 1949 SLD | D-2741 of 2016 , decided on 01.01.2022 | The case dealt with significant legal principles surrounding accountability and governance in Pakistan. The National Accountability Ordinance, 1999, was central to the proceedings, as the court evaluated the application of its provisions in this particular instance. The ruling not only addressed the specifics of the case but also set a precedent for future interpretations of accountability laws. By emphasizing the importance of due process, the court aimed to ensure that all individuals are treated fairly under the law, regardless of their status. The decision reflects ongoing efforts to combat corruption and promote transparency within public institutions, which are crucial for sustaining public trust and upholding democratic principles. This case is particularly relevant in the context of the current political climate, where accountability mechanisms are under scrutiny. The ruling is expected to influence similar cases, guiding legal practitioners and policymakers in their approach t... |
| 2007 SLD 1644, 2007 PLD 688 | Suo Motu Case No.1 of 2007 , decided on 08.05.2007 | This case revolves around the unprecedented event where police personnel manhandled the Chief Justice of Pakistan, which sparked significant legal and constitutional implications. The Supreme Court took suo motu notice of the incident, emphasizing the importance of judicial respect and the consequences of contempt. The Court's ruling underscored the necessity for law enforcement to adhere to the rule of law, particularly in their treatment of judicial figures. The decision established a precedent for how contempt of court is addressed, particularly in cases involving physical assaults on judges. The legal repercussions faced by the police personnel serve as a warning against such actions, reinforcing the judiciary's authority and the principles of justice. This case has become a landmark in the discourse surrounding judicial independence and accountability within Pakistan's legal framework.... |
| 1983 SLD 263, 1983 SCMR 1100 | Civil Petition or Special Leave to Appeal No. 87 o , decided on 09.02.1983 | This case revolves around a civil petition concerning labour relations, specifically regarding the Labour Appellate Tribunal's jurisdiction and the findings of fact related to a resignation signature. The Supreme Court of Pakistan reviewed the High Court's dismissal of the constitutional petition and concluded that the Labour Appellate Tribunal had not violated any laws or principles. The ruling emphasizes the discretionary powers of the Tribunal in managing delays and the significance of factual findings in labour disputes. Key legal principles from the Constitution of Pakistan and the Industrial Relations Ordinance were applied, highlighting the court's commitment to upholding due processes in labour matters. This case serves as a reference for future cases involving similar legal questions and reinforces the framework of labour law in Pakistan.... |
| 2020 SLD 1040, 2020 MLD 437 | Writ Petition No. 153 of 2018 , decided on 18.04.2019 | In the case of Writ Petition No. 153 of 2018, the petitioner Rehmat Jan sought to insert Sections 6 and 7 of the Anti Terrorism Act, 1997 into an FIR regarding a murder case that arose from a family dispute. The court, presided over by Justice Ali Baig, reviewed the arguments from both sides. The petitioner’s legal representatives argued that the actions of the accused created fear and terror, warranting the application of the Anti Terrorism Act. However, the respondents contended that the incident stemmed from personal enmity and was not an act of terrorism. The court found that the initial FIR was against unknown persons and later named the accused based on investigation findings. The court ruled that the Anti Terrorism Court had no jurisdiction in this matter, leading to the dismissal of the writ petition. This case highlights the critical distinction between personal disputes and acts of terrorism under Pakistani law, emphasizing the importance of jurisdiction in legal proceedings.... |
| 2019 SLD 167, 2019 SCMR 46, (2019) 119 TAX 383 | Civil Petition No. 371-P of 2016 , decided on 29.11.2018 | This case revolves around the legality of the cess fee imposed by the Government of Khyber Pakhtunkhwa, which was challenged in the Supreme Court. The court determined that the levy was an attempt to reintroduce a fee that had previously been invalidated in a related case involving M/s Lucky Cement Limited. The Supreme Court's ruling reinforced the principles of legal clarity and public engagement in tax matters, emphasizing that vague definitions and lack of public consultation undermine the legitimacy of tax proposals. The decision is significant for stakeholders in local governance and taxation, as it sets a precedent for the strict adherence to legal standards in tax legislation and the importance of transparency in government actions. Key phrases such as 'cess fee legality', 'Khyber Pakhtunkhwa taxation', and 'government accountability' are critical for understanding the implications of this ruling in the broader context of public finance and administrative law.... |
| 1967 SLD 21, 1967 PLD 62 | Civil Appeal No. 47 of 1966 , decided on 29.11.1966 | This case revolves around the dismissal of Abdul Latif Niazi, a junior clerk, from his position due to allegations of misconduct related to the fabrication of an order that sanctioned the write-off of a significant sum owed to the government. The Supreme Court of Pakistan ruled on the appeal Niazi filed against the refusal of the High Court to quash his dismissal. The court found that while Niazi had acted under moral obligation to assist a former teacher, his actions amounted to grave misconduct, as he facilitated the creation of a fraudulent document. The court emphasized the importance of adhering to the procedural requirements laid out in the Constitution and relevant laws, stating that while personal hearings are ideal, they are not always necessary if no request is made by the employee in question. The court dismissed the appeal, reinforcing the principle that grave misconduct, especially involving financial fraud, justifies dismissal from government service. This case highlights... |
| 1979 SLD 987, 1979 PLC 250 | Case No. 18 (7) of 1978 , decided on 15.08.1978 | This case revolves around the jurisdiction of the National Industrial Relations Commission under the Pakistan Essential Services (Maintenance) Act, 1952. It addresses critical issues regarding the authority's rights and responsibilities, including the discretion of the Managing Director under the Economic Reforms Order of 1972. The Commission's decision clarifies that it operates independently from High Court precedents, being bound solely by Supreme Court rulings. The emphasis on natural justice and unbiased inquiry processes further underscores the legal framework governing industrial disputes in Pakistan. The case serves as a pivotal reference for future disputes involving essential services, ensuring that the rights of employees are protected while maintaining the authority's jurisdictional integrity.... |
| 2011 SLD 2757, (2011) 36 ITR 374 | D-2741 of 2011 , decided on 01.12.2011 | In the case of Commissioner of Income Tax v. Triveni Engg. & Industries Ltd., the Delhi High Court addressed the issue of business expenditure under Section 37(1) of the Income-tax Act, 1961. The case involved the assessee's accounting policy of recognizing revenue upon the completion of projects, which included provisions for foreseeable losses. The Assessing Officer initially deemed the provision for future expenses as a contingent liability, leading to a dispute regarding the year of deductibility. However, the Tribunal allowed the deduction, stating that the expenditure was admissible and the timing of the deduction was revenue neutral. This case highlights the importance of consistent accounting practices and the principle of matching costs with revenues in tax assessments, emphasizing that disputes regarding the year of allowance can be moot if they do not impact the overall tax liability.... |
| 1976 SLD 260, (1976) 102 ITR 260 | IT REFERENCE No. 83 OF 1972 , decided on 08.07.1975 | In the landmark case of Commissioner of Income Tax v. Caltex Oil Refining (I.) Ltd., the Bombay High Court addressed critical issues regarding the classification of assets for tax purposes. The case revolved around the applicability of depreciation allowances under sections 32 and 33 of the Income-tax Act, 1961, and corresponding sections of the Indian Income-tax Act, 1922. The court determined that the fencing around refinery processing units was integral to the operational safety and functionality of the refinery. This case highlights the importance of understanding what constitutes 'plant' under tax law, especially in industries where safety regulations dictate operational structure. The ruling affirmed that necessary constructions for operational safety, such as fencing mandated by law, qualify as plant under the relevant tax statutes. This decision has significant implications for businesses in the manufacturing and processing sectors, illustrating how compliance with safety regul... |
| 2022 SLD 925, (2022) 126 TAX 16 | PTR No. 112 of 2011 , decided on 16.03.2022 | The case pertains to the interpretation of the Income Tax Ordinance, 2001, specifically regarding the applicability of minimum tax provisions to corporatized entities in the energy sector. The Lahore High Court examined the legality of Section 53 and related clauses that exclude certain costs from the turnover when calculating minimum tax obligations. The decision emphasized the remedial nature of the law, ensuring that corporatized entities are not unduly burdened by tax liabilities that could hinder their operations. The key issue was whether the clause had retrospective effect, which the Court confirmed, thereby allowing for tax relief for the years preceding the enactment of the law. This case is significant for entities in the energy sector and highlights the importance of legislative clarity in tax matters.... |
| 1988 SLD 310 = 1988 PLD 642 | Civil Petition No.212-K of 1988 , decided on 26.06.1988 | This case revolves around a civil petition regarding the issuance of fresh summons and ex parte proceedings in a prolonged litigation scenario. The Supreme Court of Pakistan addressed significant procedural issues under the Civil Procedure Code, particularly focusing on the rights of the defendants to a fair trial and the necessity of proper service of summons. The court reiterated the importance of judicial efficiency and fairness, especially in cases with a history of delays. The decision highlighted that even when a party appears to be aware of proceedings, due diligence in serving legal notices is paramount. The ruling serves as a guide for future cases dealing with ex parte proceedings and the remand of cases for trial, emphasizing the balance between procedural technicalities and the quest for justice. Keywords such as 'Civil Procedure Code', 'ex parte proceedings', 'fair trial', and 'judicial efficiency' are crucial for understanding the implications of this ruling and its relev... |
| 2011 SLD 1581 = 2011 PLC 159 | Labour Appeal No.40 of 2009 , decided on 29.11.2010 | In the case of Labour Appeal No.40 of 2009, the Labour Appellate Tribunal examined the dismissal of an employee, SAID AKBAR, from Messrs Gatron Industries Limited due to violation of his employment contract. The employee had accepted terms that prohibited him from engaging in any other employment during his tenure. However, he violated these terms by taking up a position with Ismail Industries. After a proper inquiry and issuance of a show-cause notice, his dismissal was upheld by the Labour Court. The case emphasizes the importance of adhering to employment contracts and the legal implications of dual employment. The decision reflects the tribunal's stance on maintaining the integrity of employment agreements, highlighting that once accepted, the terms cannot be breached without consequences. This ruling serves as a precedent for similar cases concerning employment violations and reinforces the legal framework established under the Industrial Relations Act and Employment Ordinance.... |
| 1957 SLD 172, (1957) 31 ITR 7 | IT REFERENCE No. 29 OF 1956 , decided on 03.09.1956 | In the case of Keshavlal Premchand v. Commissioner of Income Tax, the Bombay High Court addressed the complex issue of set-off of losses in speculative transactions under the Income-tax Act. The court highlighted that losses incurred in speculative businesses cannot be set off against profits of the same business unless profits are derived from another speculative source. This ruling clarifies the legal framework surrounding speculative losses, emphasizing the need for clear computation of profits before any set-off can be claimed. The decision is pivotal for taxpayers engaged in speculative trading, as it delineates the boundaries for loss claims and reinforces compliance with the provisions of the Income-tax Act. The case references several precedents, providing a comprehensive understanding of the legal landscape concerning income tax and speculative losses, which is crucial for legal practitioners and taxpayers alike. Keywords such as 'Income-tax Act', 'speculative losses', 'set-of... |
| 2019 SLD 1306, 2019 CLC 935 | R.F.A. No. 129-A of 2012 , decided on 10.12.2018 | In the case of Umar Khan vs. Nazir, the Peshawar High Court addressed the appeal concerning a summary suit for the recovery of Rs. 98,000 based on a pro note dated June 30, 2009. The appeal was initiated after the trial court issued a decree favoring the plaintiff, Nazir, despite the absence of a critical second marginal witness. The court emphasized the necessity of presenting credible evidence to prove the execution of the pro note. The appeal raised concerns regarding the trial court's findings and the plaintiff's failure to substantiate the claim with reliable witnesses. Ultimately, the High Court overturned the trial court's decision, highlighting the importance of due process and evidentiary standards in civil proceedings. This case underscores the significance of proper legal representation and the necessity to adhere to procedural requirements in civil suits, particularly those involving financial claims and promissory notes. Legal practitioners must ensure that all relevant wi... |
| 1979 SLD 977, 1979 PLC 209 | HYD-356 to 374 of 1977 , decided on 28.11.1977 | The case revolves around an industrial dispute involving the Textile Corporation of Pakistan Ltd. and 19 workers who were dismissed following a strike on January 22, 1975. The workers had requested a holiday for the 9th day of Moharram, which was denied by the management. After the workers went on strike, the management declared a lock-out. The Labour Court initially ruled the strike illegal and the lock-out legal. However, the High Court later determined that the strike was, in fact, an unauthorized absence. The workers were dismissed following a domestic inquiry that was criticized for lack of impartiality. The Labour Appellate Tribunal ultimately ruled in favor of the workers, reinstating them and granting back benefits, emphasizing that the delay in proceedings was attributable to the management's actions.... |
| 2001 SLD 1547, 2001 PLC 143 | Appeal No.12(153) of 1999/L , decided on 23.08.2000 | This case revolves around an appeal filed by the Executive Engineer, Irrigation, against the order of a Single Member of the National Industrial Relations Commission, which accepted the petition of Kameer Khan challenging his retirement. The crux of the appeal was the delay in filing, which the appellant sought to condone. The court meticulously evaluated the timeline of events, the reasons provided for delay, and the supporting evidence, ultimately concluding that the appeal was time-barred. This case highlights the importance of timely filing and the necessity for appellants to present cogent reasons for any delays. It serves as a reminder for legal practitioners about the stringent requirements of procedural compliance in industrial relations law, particularly under the Industrial Relations Ordinance, 1969. Furthermore, it underscores the critical role played by effective legal representation in ensuring that appeals are filed within the stipulated timeframes.... |
| 2018 SLD 2901, 2018 PLJ 200 | COC No. 163-P in W.P. No. 51-P of 2018 , decided on 17.05.2018 | The Peshawar High Court addressed a contempt petition filed by Baldive Kumar against the Speaker of the Khyber Pakhtunkhwa Provincial Assembly for non-compliance with its orders to produce him for taking the oath as a member of the Assembly. The case revolved around the interpretation of the constitutional provisions regarding the administration of oaths and the jurisdiction of the Court over legislative proceedings. The Court concluded that the actions of the Speaker were compliant with the Court's directives, and that internal Assembly proceedings cannot be challenged in court. The decision underscores the balance between legislative privilege and judicial oversight, affirming the non-justiciability of internal legislative matters while ensuring compliance with constitutional mandates.... |
| 1975 SLD 209, 1975 SCMR 232 | 49-P of 1974 , decided on 31.01.1975 | In the case of Feroz Khan vs. The State, the Supreme Court of Pakistan dealt with a significant matter of criminal law concerning the conviction and death sentence of the petitioner for murder under Section 302 of the Penal Code. The petitioner was found guilty of killing Nooran Shah in a courtroom setting, which was a culmination of a series of violent incidents linked to longstanding disputes. The Supreme Court upheld the lower courts' decisions, emphasizing the legal validity of the death penalty while acknowledging the tragic circumstances that led to the crime. The case illustrates key aspects of criminal law, including the principles surrounding self-defense, the legal standards for murder, and the complexities of sentencing in the context of personal vendetta. This case is relevant for legal practitioners interested in criminal law precedents, particularly concerning the death penalty and mitigating circumstances in murder cases.... |
| 2007 SLD 1559, 2007 SCMR 1044 | Civil Petition No.1115 of 2006 , decided on 08.02.2007 | In the case of Civil Petition No.1115 of 2006, the Supreme Court of Pakistan dealt with a crucial issue regarding election disqualification under the Punjab Local Government Ordinance and the Constitution of Pakistan. The case revolved around the disqualification of a returned candidate who was alleged to have concealed his assets. The Election Tribunal ruled in favor of the petitioner, declaring him as the successful candidate. However, this decision was challenged in the Lahore High Court, which dismissed the petition. The Supreme Court affirmed the High Court's ruling, emphasizing that the petitioner had not substantiated the claim that the disqualification was notorious. The verdict highlighted the importance of concrete evidence in electoral disputes, reinforcing the legal standards for proving disqualification in elections. Key terms such as election law, disqualification, and evidence in electoral disputes are significant in understanding the implications of this ruling.... |
| 1980 SLD 1273, (1980) 126 ITR 66 | IT REFERENCE No. 72 OF 1976 , decided on 04.06.1980 | This case revolves around the definition of an 'industrial company' as per the Finance Acts of 1968 and 1969, specifically focusing on the activities of Radha Nagar Cold Storage (P.) Ltd. The court had to determine if the operation of a cold storage facility could be classified as processing of goods, which would entitle the company to be recognized as an industrial entity. The Tribunal found that the company's activities prevented the natural decay of potatoes stored in their facility, thereby constituting processing under the applicable laws. The decision reinforced the interpretation of industrial activities, clarifying that cold storage does not merely involve storage but involves active preservation, fitting the legal definition of processing. This case serves as a significant reference for future determinations of what activities qualify as industrial processing, particularly in the context of food preservation and cold storage operations.... |
| 1985 SLD 1072, 1985 SCMR 2051 | K-58 of 1982 , decided on 08.12.1982 | In the case of Abdul Kadir Shaikh and Zaffar Hussain Mirza, JJ, the Supreme Court of Pakistan dealt with the critical issue of determining the age of an accused individual in relation to the Sind Children Act, 1955. The accused, Ismail, was charged with murder under section 302 of the Penal Code. He claimed to be a minor, seeking to be tried under the provisions of the Sind Children Act. The court examined conflicting evidence, including medical reports and various birth certificates, which presented different dates of birth. The trial court had relied on a birth certificate from the Karachi Municipal Corporation, while the High Court favored a medical certificate. The Supreme Court underscored the need for a comprehensive assessment of all evidence to ascertain the accused's age accurately. The decision emphasized the significance of adhering to legal standards when evaluating age-related claims in criminal proceedings, ensuring that minors receive appropriate legal protections. The r... |
| 2019 SLD 351, 2019 PLJ 22 | Crl. Misc. No. 3247-B of 2018 , decided on 06.11.2018 | This case revolves around the application for pre-arrest bail filed by Muhammad Shahzad Alias Mati, who faced accusations of sodomy under various sections of the Pakistan Penal Code. The Lahore High Court, presided by Justice Tariq Saleem Sheikh, critically analyzed the evidence presented by the prosecution. The court noted a significant delay in the filing of the FIR, which raised doubts about the credibility of the complaint. Furthermore, the absence of eyewitnesses and the reliance on the victim's solitary statement without corroborative evidence weakened the prosecution's position. Medical examinations did not support the allegations, with reports indicating no signs of trauma. The court's decision underscored the importance of a thorough investigation and the potential for false implications in such serious cases. Ultimately, the court granted bail to the petitioner, emphasizing that the legal principles of justice must be upheld, especially in sensitive cases involving allegation... |
| 2005 SLD 1122, 2005 SCMR 80 | Civil Petition for Leave to Appeal No.3094 of 2003 , decided on 04.10.2004 | This case revolves around the promotion of a civil servant, Rahat Ali Sherwani, who contested the decision of the Service Tribunal that favored his promotion. The Supreme Court of Pakistan reviewed the Tribunal's decision under the Service Tribunals Act and the relevant constitutional provisions. The Court emphasized the significance of fair treatment in civil service promotions and upheld the Tribunal's ruling that Sherwani's seniority should be recognized from the date of his junior's promotion. The case underscores the legal framework governing civil servant promotions and the role of the Service Tribunal in adjudicating such matters. This case highlights the principles of justice and fairness in public service employment, making it a significant reference for future cases involving similar issues.... |
| 1993 SLD 1358, 1993 PLC 509 | KAR-28 of 1993 , decided on 21.02.1993 | This case revolves around the dismissal of an employee from Muslim Commercial Bank following a domestic enquiry related to alleged fraud. The appellant's case was complicated by a concurrent criminal case, which eventually led to his acquittal. However, the Labour Appellate Tribunal ruled that the criminal proceedings did not inhibit the domestic enquiry. This case highlights the legal principles surrounding industrial disputes and grievance notices under the Industrial Relations Ordinance. The Tribunal emphasized that the law does not allow for multiple grievance notices or causes of action, ultimately leading to the dismissal of the appeal due to the significant delay in filing the second grievance notice. This case serves as a significant reference for understanding the separation of domestic and criminal proceedings in employment disputes and the importance of adhering to legal timelines for grievance notices.... |
| 2023 SLD 6841, 2023 PLJ 111 | W.P. No. 282 of 2016 , decided on 30.11.2022 | The case revolves around the writ petition filed by Al-Shifa Trust Hospital against the Azad Government of the State of Jammu & Kashmir regarding the cancellation of land allotment for hospital construction. The petitioner argued that the government issued a notification to reallocate the land without providing a hearing, infringing upon the rights established under an MOU. The court ruled in favor of the petitioner, emphasizing the necessity of due process and the hospital's charitable role in providing optical health services. This case highlights the legal principles surrounding administrative actions and the protection of rights for charitable organizations, underlining the importance of public health facilities. Keywords: charity organization, health services, administrative law, due process, legal rights, notification, land allotment.... |
| 2017 SLD 406, 2017 YLR 224 | C.R. No. 3765 of 2014 , decided on 22.12.2014 | In the case of C.R. No. 3765 of 2014 decided on December 22, 2014, by the Lahore High Court, the court addressed issues surrounding a benami transaction under the Specific Relief Act, 1877. The petitioner, a government employee, claimed that a property was transferred to the defendant in his name due to personal reasons, asserting that the sale-deed was executed in the defendant's name to protect against potential corruption allegations. However, the court found the petitioner's argument unconvincing as he could not provide sufficient evidence of an agreement between him and the ostensible owner and failed to establish a valid motive for the benami transaction. The ruling emphasized the importance of transparency in property transactions and the legal implications of benami transactions, particularly for public servants. The decision ultimately reinforced the legal standards for proving benami transactions, aligning with precedents set in prior cases. This case serves as a significant ... |
| 1982 SLD 1279, (1982) 138 ITR 437 | IT REFERENCE NO. 24 OF 1978 , decided on 22.08.1982 | In the case of Anarkali Sarabhai v. Commissioner of Income Tax, the Gujarat High Court addressed the taxation of capital gains arising from the redemption of preference shares. The court determined that the redemption of shares constitutes a transfer, invoking section 2(47) of the Income-tax Act, 1961. The decision clarified that both redemption and reduction of capital effectively return capital to shareholders, resulting in an extinguishment of their rights in the shares. The ruling is significant for taxpayers and legal practitioners navigating capital gains tax issues, particularly regarding preference shares and their treatment in taxation. This case underscores the importance of understanding the tax implications of share transactions, especially in the context of corporate actions like redemption and capital reduction. It serves as a precedent for future cases involving similar issues, reinforcing the principle that the return of capital through share redemption triggers tax obl... |
| 1991 SLD 1318, 1991 SCMR 1667 | Civil Petition No.154 of 1987 , decided on 28.01.1990 | This case revolves around the interpretation of legal procedures regarding notice and binding orders in the context of property settlement. The petitioners challenged the binding nature of an order that was made without their prior notice, emphasizing the importance of due process in legal proceedings. The Supreme Court's decision to grant leave to appeal underscores the significance of ensuring that all parties are adequately informed and that their rights are protected under the Constitution of Pakistan. This case highlights the balance between administrative decisions and judicial oversight, reinforcing the principles of fairness and justice in legal processes.... |
| 2017 SLD 1430 = 2017 CLD 587 | C.O. No. 3 of 2016 , decided on 28.10.2016 | In the case of C.O. No. 3 of 2016, the Lahore High Court addressed a petition regarding the validity of an Extraordinary General Meeting (EOGM) conducted by Murree Brewery Company Limited. The petitioners, Messrs Kingsway Capital LLP and others, challenged the EOGM held on September 29, 2016, arguing that it was unlawful and invalid due to procedural deficiencies. The court found that the notice for the EOGM did not comply with the Companies Ordinance, 1984, specifically section 160(1)(b), which mandates that notices for meetings involving special business must include a statement detailing all material facts. The decision emphasized the significance of proper notice and the right of shareholders to participate in meetings that affect their interests. The court ruled in favor of the petitioners, ordering a new meeting to be convened, thus reinforcing corporate governance principles and the protection of shareholder rights.... |
| 2022 SLD 1641, 2022 PLJ 754 | R.F.A. No. 75623 of 2019 , decided on 19.01.2022 | The case involves an appeal against the dismissal of a reference filed under the Land Acquisition Act, 1894, concerning the compensation for land acquired by the government. The appellants, Pervaiz Akhtar and others, contended that the compensation awarded was below the market value and failed to consider the potential of the land. The Lahore High Court examined the evidence presented by both parties, noting that the respondents did not produce any evidence to substantiate the average price determined for the land. The court highlighted the principles laid out in the Land Acquisition Act regarding the assessment of compensation, emphasizing the need to factor in the market value and potential future uses of the acquired land. The decision underscores the importance of fair compensation for landowners in acquisition cases, stressing that they should not be compensated with less than the actual market value of their property. In conclusion, the court ruled in favor of the appellants, ack... |
| 1986 SLD 17 = 1986 PTD 78 | I. T. A. No. 447 (1 B) 1983 84 , decided on 26.02.1985 | This case revolves around the interpretation of the Income Tax Ordinance, 1979, specifically concerning the payment of advance tax and the imposition of additional tax for its non-payment. The Income Tax Appellate Tribunal examined the facts where the assessee was charged additional tax under section 87 for failing to pay advance tax under section 53. The Tribunal found that the assessee had paid advance tax as per section 50(4), which should have been considered in determining the liability for advance tax. As a result, the Tribunal ruled that the additional tax was improperly charged, leading to the cancellation of the Income Tax Officer's order. This case highlights the importance of correctly applying tax provisions and ensuring that payments made are duly accounted for in tax assessments.... |
| 1971 SLD 412, (1971) 79 ITR 743 | LETTER PATENT APPEAL No. 144 OF 1966 AND CIVIL MIS | ... |
| 2018 SLD 667, 2018 PLD 31 | Civil Appeal No. 102 of 2017 , decided on 19.05.2017 | In the case of Civil Appeal No. 102 of 2017, the Supreme Court of Azad Jammu and Kashmir deliberated on a family dispute concerning the dissolution of marriage, maintenance, and dower issues. The case revolved around allegations of cruelty by the husband, leading to the wife's petition for divorce and recovery of financial support. The Family Court had previously ruled in favor of the wife, granting her a dissolution of marriage, maintenance allowance, and recovery of dower articles. The appellant contested the decision, arguing procedural irregularities and lack of evidence for cruelty. However, the Supreme Court found the evidence provided by the respondent to be substantial and unrefuted. This case emphasizes the jurisdictional authority of Family Courts in handling matrimonial matters and the legal recognition of cruelty as a valid ground for divorce. The court's ruling reinforced the principles established in the Azad Jammu and Kashmir Family Courts Act, 1993, aiming for expeditio... |
| 2019 SLD 2892, 2019 MLD 1947 | Criminal Acquittal Appeal No. 136 of 2018 , decided on 26.03.2019 | In the case of Criminal Acquittal Appeal No. 136 of 2018, the Sindh High Court examined the appeal against the acquittal of Mushtaq Ahmed under various sections of the Pakistan Penal Code. The petitioner, Iqbal Hussain, alleged that the respondent had committed robbery and caused damage to property, but the court found the evidence presented by the prosecution to be insufficient. Key witnesses failed to identify the accused, and the FIR was lodged with a significant delay without satisfactory explanation. The court emphasized the importance of credible evidence and the presumption of innocence that accompanies an acquitted individual, thereby upholding the trial court's judgment. The ruling reinforces the standards of proof required in criminal cases and the procedural integrity necessary for just outcomes.... |
| 2014 SLD 1483, 2014 PTD 501 | Writ Petitions Nos.29138, 30678 and 30782 of 2013 , decided on 16.01.2014 | In the case before the Lahore High Court, the Lahore Electric Supply Company Limited (LESCO) and Gujranwala Electric Power Company Limited (GEPCO) challenged notices issued by the Federal Board of Revenue (FBR) for alleged short-payment of sales tax under section 11-A of the Sales Tax Act, 1990. The key issues revolved around the validity of the notices, the verification processes employed by the FBR using electricity bills, and the interpretation of tax liability under the law. The court found that the petitioners had indeed short-paid their sales taxes, as the FBR's verification of the electricity consumption data indicated discrepancies in the reported amounts. The court clarified that the FBR's actions were lawful and that the petitioners, as collection agents for the government, were obligated to ensure accurate reporting of tax liabilities. The judgment underlined the necessity for compliance with sales tax regulations and upheld the FBR's authority to act on verified information... |
| 2015 SLD 359, 2015 PLC 663 | Service Appeal No. 84 of 2014 , decided on 09.09.2014 | This case revolves around the process of premature retirement for civil servants under the Balochistan Civil Pension Rules, 1989. The appellant, who served as a constable in the Balochistan Police, initially requested leave preparatory to retirement after fulfilling the requisite 25 years of service. His request was accepted, but he later attempted to withdraw it. The court ruled that under the applicable rules, once the request for retirement was accepted, it could not be modified or withdrawn. This case highlights the importance of understanding the legal implications and finality of retirement applications within civil service. The ruling reinforces the principle that once a civil servant's request for retirement is granted, it is irrevocable. This case is significant for public servants contemplating premature retirement, as it clarifies the procedural limitations they face. Civil servants must be aware of the finality of their retirement requests to avoid complications that may ar... |
| 2019 SLD 3157, 2019 PLC 1527 | Writ Petition No. 4149 of 2019 , decided on 08.05.2019 | In the case of Writ Petition No. 4149 of 2019, the Lahore High Court addressed the legal rights of civil servants regarding the encashment of leave preparatory to retirement. The petitioner, a Deputy Director at the Pakistan Central Cotton Committee, sought encashment of his LPR but was instead granted leave. The court highlighted that fiscal benefits, such as encashment, should not be denied without cogent reasons and that the authorities must act fairly and justly. The decision underscores the protection of employee rights within the framework of the Revised Leave Rules, 1980 and the Constitution of Pakistan, 1973. The ruling serves as a significant precedent for similar cases, emphasizing the need for transparency and accountability in administrative decisions affecting civil servants. The court's ruling not only reinstates the rights of the petitioner but also sets a standard for future cases involving employee benefits, ensuring that the interpretations of fiscal legislation favor... |
| 2000 SLD 428, 2000 PTD 3074, (1999) 237 ITR 638 | D. B. Income-tax Reference No.42 of 1996 , decided on 04.08.1997 | This case pertains to an application under section 256(2) of the Income Tax Act, 1961, where the Revenue sought to refer questions of law to the Rajasthan High Court regarding the Income-tax Appellate Tribunal's decisions. The core issues revolved around the Tribunal's deletion of additions related to unexplained income from sales, closing stock, and cash credits. The court found that the Tribunal's findings were based on factual determinations, which do not raise questions of law. The judges emphasized that the Revenue's arguments did not demonstrate any legal errors, leading to the conclusion that the application lacked merit. This case illustrates the boundaries of appellate review in tax matters, particularly regarding the distinction between questions of fact and questions of law. The decision reinforces the principle that factual findings by the Tribunal are generally not subject to judicial scrutiny unless they are manifestly unreasonable. Key phrases include 'Income Tax Act', '... |
| 2013 SLD 1964 = 2013 PLC 1205 | Writ Petition No.306 of 2007 , decided on 08.05.2013 | This case revolves around a writ petition challenging the appointment of a less qualified candidate for a civil service position. The petitioners argued that they were wrongly denied the position despite ranking higher in the selection process. The court found that the Azad Jammu and Kashmir Service Tribunal did not have jurisdiction over this matter as the petitioners were not civil servants. The ruling reinforced the importance of proper evaluation in the recruitment process and the right of candidates to seek redress in court. Keywords include 'writ petition', 'civil service recruitment', 'Azad Jammu and Kashmir law', 'jurisdiction of courts', and 'service tribunal appeal'. This case sets a precedent for future disputes regarding civil service appointments in the region.... |
| 2016 SLD 1467 = 2016 SCMR 1254 | Civil Petitions Nos. 493, 494, 505 to 508, 529 to , decided on 04.11.2015 | The case revolves around the legal and administrative structure of the Sindh Police, focusing on the status of the Sindh Reserve Police and its personnel. The Supreme Court of Pakistan addressed issues related to the categorization of police branches and the legal implications of such classifications under the Police Act of 1861 and Police Rules of 1934. The court found that various police branches, including the Sindh Reserve Police, were integral parts of a single police force, thus negating the notion of them being separate cadres. The ruling emphasized the necessity of a unified seniority list and adherence to standard recruitment and training procedures to promote efficiency within the police force. This case highlights ongoing concerns regarding administrative practices, promotion opportunities, and the rights of police personnel within the framework of existing laws. Keywords: Sindh Police, Police Act, Police Rules, Seniority List, Cadre Classification, Administrative Law, Legal... |
| 1989 SLD 2523, (1989) 178 ITR 602 | D-2741 of 2016 | In the landmark case of Commissioner of Income Tax v. K.K. Dhanda (HUF), the Punjab and Haryana High Court examined the provisions of the Income-tax Act, specifically section 23(2). This case revolves around the crucial question of whether losses from self-occupied house properties can be set off against income from other sources. The court's interpretation of the Income-tax Act clarified that the second proviso to section 23(1) does not apply when computing the annual value of residential units. This ruling is significant for taxpayers as it affirms their right to offset losses from self-occupied properties, enhancing the understanding of income tax regulations and property valuation. This case sets a precedent for future tax assessments and is essential for tax professionals and legal practitioners specializing in tax law. The decision underscores the importance of accurate interpretation of tax laws and has implications for taxpayers seeking to manage their tax liabilities effective... |
| 1972 SLD 295, 1972 SCMR 496 | Civil Appeal No. 6 of 1968 , decided on 17.04.1968 | This case revolves around the election dispute arising from the election to the National Assembly from Constituency No. N. II, Peshawar-2, held in March 1965. Mian Jamal Shah challenged the decision of the Election Tribunal which had invalidated his election based on allegations of corrupt practices and illegal acts. The Tribunal found that foreign objects, including currency notes and chits inscribed with 'Bismillah-Hirrahman-Nirrahim', were included in ballot papers to identify voters, which was deemed a violation of electoral secrecy and integrity. The Supreme Court upheld the Tribunal's authority to adjudicate on such matters, thereby affirming the decision that declared Nasrullah Khan as the duly elected candidate. The case emphasizes the importance of electoral integrity and the role of the Election Tribunal in resolving disputes regarding corrupt practices, ensuring that elections are conducted fairly and transparently.... |
| 2003 SLD 1092, 2003 PLC 1255 | Civil Petition No. 170 of 2001 , decided on 03.10.2002 | In the case of Civil Petition No. 170 of 2001, the Supreme Court of Pakistan addressed the issue of the termination of a civil servant's services without a show-cause notice during the probation period. The Court examined the procedural aspects of appeals under the Service Tribunals Act, emphasizing the importance of adhering to strict timelines for challenging decisions. The ruling highlighted that an incompetent appeal does not extend the limitation period, reinforcing the legal principle that only one appeal or representation is permissible. The Court also underscored the authority of the Competent Authority to terminate services based on unsatisfactory performance without prior notice. This case serves as a crucial reference for understanding the procedural requirements and limitations in service-related disputes, particularly for civil servants under probation. Keywords such as 'Supreme Court of Pakistan', 'Service Tribunals Act', 'civil servant termination', and 'legal appeal pro... |
| 2008 SLD 391, 2008 CLD 569 | Suit No.694 of 2001 , decided on 11.01.2008 | In the case of Suit No.694 of 2001, adjudicated by the Sindh High Court, the primary issue revolved around the preparation of a decree related to the maximum liability of the National Insurance Corporation under an insurance policy. The court evaluated previous judgments and the amounts already deposited by the defendants, leading to a decision that recognized the maximum liability to be the amounts already paid. This case illustrates the application of the Financial Institutions (Recovery of Finances) Ordinance (XLVI of 2001), particularly Sections 9 and 15, and highlights the role of judicial precedents in shaping liability in insurance cases. The decision reinforces the obligation of insurance companies to fulfill their liabilities as per the terms of their policies while ensuring that the interests of the plaintiffs are adequately protected. This case serves as a pivotal reference for similar future disputes within the framework of financial recovery and insurance claims, making it... |
| 2006 SLD 2481, 2006 SCMR 593 | C.Ps. Nos.622 and 623-K of 2004 , decided on 22.11.2005 | In the case of Prof. Muhammad Wali Khan vs. Hamdard University, the Supreme Court of Pakistan addressed the status of employees of private universities under the Sindh Service Tribunals Act, 1973. The petitioner argued that as an employee of Hamdard University, he should be considered a civil servant eligible for tribunal redress. However, the court clarified that such institutions do not fall under the definition of a corporation as per the Act. Citing a precedent from the University of Balochistan case, the court reaffirmed that employees of private universities are not classified as civil servants, thus denying the petitioner's claim for relief. The ruling underscores the importance of understanding the legal definitions and classifications of employment in the public versus private sectors, particularly in the context of government-controlled entities. This case highlights the need for clarity in employment classifications and the rights of employees within private educational inst... |
| 2012 SLD 2290, 2012 PCRLJ 1858 | Criminal Miscellaneous (BA) No. 787 of 2012 , decided on 29.06.2012 | In the case of Criminal Miscellaneous (BA) No. 787 of 2012, the Peshawar High Court addressed the application for bail filed by AMEER ULLAH, who was accused of operating a hundi/hawala business without a license, in violation of the Foreign Exchange Regulation Act. The court examined the allegations against him, noting that no independent witnesses were present during the recovery of evidence. The court highlighted that the accused was a first-time offender and that the case did not fall under the prohibitory clause, thus favoring the grant of bail. The decision underscored important legal principles regarding bail rights and the necessity of not detaining individuals unjustly prior to trial. The ruling emphasized that bail should be granted unless there are exceptional circumstances warranting its denial. This case contributes to the legal discourse on bail rights and the treatment of first-time offenders in criminal proceedings.... |
| 2015 SLD 2460, 2015 PLD 687 | Writ Petition No. 4114 of 2006 , decided on 13.05.2015 | In this significant case decided by the Lahore High Court, the petitioner, Mian Abdul Quddous, challenged the cancellation of a mutation regarding land ownership, which had been executed based on a court decree. The court ruled that the revenue authorities lacked the jurisdiction to annul the mutation, as it was established under the West Pakistan Land Revenue Act, 1967, that such actions could only be undertaken in instances of clerical errors. The ruling reinforced the principle that court decrees must be respected by revenue authorities. This case highlights the importance of judicial decisions in property disputes and the limitations of administrative bodies in overriding court orders. Keywords such as 'land revenue act', 'mutation cancellation', 'court decree', and 'property rights' are crucial for understanding the implications of this ruling in the context of property law in Pakistan.... |
| 1985 SLD 1057, (1985) 153 ITR 360 | TAX CASE Nos. 1639 TO 1641 OF 1977 , decided on 15.04.1983 | The case revolves around the assessment of M.V. Moosa and K.M. Mohideen as an association of persons by the Income Tax Officer (ITO) under the Income-tax Act, 1961. Following a police raid at Hotel-De-Broadway, cash and valuable items were seized from the two individuals. Initially, the ITO assessed them individually, but later treated them as an association based on their joint activities related to smuggling. The Tribunal ruled in favor of the assessees, stating there was insufficient evidence to prove a joint venture. However, the Madras High Court overturned this decision, asserting that the ITO's assessment was justified due to the clear evidence of a joint enterprise and the lack of credible individual claims about the ownership of the seized items. This case highlights the nuances of tax law regarding associations of persons and the importance of proper evidence evaluation in tax assessments.... |
| 2016 SLD 1672, 2016 PLJ 784 | Crl. M. BCA No. 30-M of 2016 , decided on 08.06.2016 | The case involves a serious criminal matter where the petitioner, Nisar Ahmad, sought the cancellation of bail granted to the accused, Altaf Hussain, for the murder of his daughter, Mst. Rabia. The Peshawar High Court scrutinized the initial bail decision, finding it to be a result of a careless and erroneous exercise of discretion. The court highlighted the grievous nature of the crime, describing how the young girl was brutally tortured and killed. It was determined that the accused had a direct role in the crime, which involved the use of electric shocks on the victim. This case underscores the critical importance of proper judicial assessment in bail decisions, particularly in cases involving severe allegations such as murder. The decision serves as a reminder that bail should not be granted lightly when serious evidence exists against an accused. Key terms include 'bail cancellation', 'murder case', 'Peshawar High Court', and 'criminal procedure'.... |
| 2015 SLD 935, 2015 PLC 1210 | C.P. No. 172 of 2015 , decided on 05.03.2015 | This case revolves around the powers of the Punjab Subordinate Judiciary Service Tribunal under the Punjab Subordinate Judiciary Service Tribunal Act, 1991. The petitioner, Muhammad Anayet Gondal, contended that the Tribunal had limited powers to confirm, set aside, vary, or modify orders, and could not send cases back for a fresh inquiry. The Supreme Court of Pakistan, however, clarified that the Tribunal is considered a civil court and holds extensive powers similar to those outlined in the Code of Civil Procedure. The court reviewed the relevant provisions, confirming that implied powers accompany the jurisdiction granted to the Tribunal. Ultimately, the Court dismissed the petition, reiterating the Tribunal's authority to ensure fair hearings and effective judicial outcomes. The ruling highlights the importance of understanding statutory powers and the implications of case law precedents in judicial proceedings.... |
| 1976 SLD 376, (1976) 103 ITR 66 | CIVIL APPEAL Nos. 622 AND 623 OF 1971 , decided on 21.01.1976 | This case revolves around the issue of whether certain payments made by Panipat Woollen & General Mills Co. Ltd. to its selling agents could be deducted as business expenses under the Income-tax Act, 1961. The Supreme Court examined the nature of the agreement between the company and its agents, concluding that it was a joint venture rather than a traditional agency. The agents had considerable control over the manufacturing process and agreed to share both profits and losses, which indicated a partnership-like relationship. Consequently, the Court ruled that the payments made to the agents could not be classified as expenses incurred for the purpose of business, leading to a significant precedent in tax law regarding the distinction between agency and partnership. This case highlights the importance of understanding the substance of business agreements in determining tax liabilities, and it is essential for entities to ensure that their contractual arrangements accurately reflect thei... |
| 2016 SLD 3582 = 2016 CLC 1744 | D-2741 of 2016 , decided on 09.04.1996 | This case addresses the critical issues surrounding the validity of an exchange deed in the context of agricultural land. The respondents challenged the deed, claiming it was forged through fraud and misrepresentation by the petitioners, who were their tenants. The trial court's decision to decree the suit was based on the lack of evidence provided by the petitioners to substantiate their claims, particularly the absence of marginal witnesses and inconsistencies in testimonies. The High Court, while reviewing the case, emphasized that the petitioners bore the burden of proof and failed to meet this requirement, ultimately leading to the dismissal of their appeal. The case highlights the importance of proper documentation and the evidentiary standards required to support claims of ownership in land disputes. Key legal principles from the Qanun-e-Shahadat and the Specific Relief Act were applied, underscoring the necessity of credible evidence in property-related litigations.... |
| 2000 SLD 172, 2000 PTD 182, (1998) 232 ITR 666 | Income-tax Case No. 90 of 1991 , decided on 03.07.1997 | This case revolves around the interpretation of capital gains taxation under the Indian Income Tax Act, particularly the provisions concerning short-term and long-term capital gains. The central issue was whether short-term capital gains should be treated as investment income and taxed at the same rate as long-term capital gains under section 115E. The court's decision highlights the complexities of tax law and the necessity for precise definitions within legal statutes, ensuring that taxpayers are treated fairly and consistently under the law. This case serves as a critical reference point for future tax-related disputes involving capital gains. Key terms such as 'capital gains', 'investment income', and 'Income Tax Act' are pivotal for understanding the nuances of tax law in India.... |
| 2012 SLD 1451 = 2012 SCMR 455 | Constitutional Petitions Nos. 5 and 15 of 2004 , decided on 29.11.2011 | This case involves the Supreme Court's ruling on the privatization of Habib Bank Limited (HBL) through open bidding. The petitioners argued that the process was conducted hastily and under pressure from the IMF, alleging a lack of transparency and mala fides in the actions of the Privatization Commission. The court reviewed the timeline of events leading to the privatization, including the financial struggles of HBL prior to its sale, and the measures taken by the government to prepare the bank for privatization. The court concluded that the privatization was lawful, well-documented, and aimed at enhancing the bank's financial stability. The decision reinforces the principles of judicial restraint in matters of executive policy-making and affirms the legitimacy of the privatization processes undertaken by the government. Key terms include privatization, judicial review, financial management, and transparency in public sector transactions.... |
| 2016 SLD 1439 = 2016 MLD 383 | R.F.A. No. 84-M of 2013 , decided on 29.09.2014 | The case involves a pre-emption suit filed by Bahramand against Jamaluddin and others regarding the sale of five shops. The Peshawar High Court examined the proceedings and highlighted the importance of adhering to the Khyber Pakhtunkhwa Pre-emption Act, specifically the requirement for the plaintiff to deposit 1/3rd of the sale price within thirty days of filing the suit. The court found that the trial court had failed to initially require the deposit but later issued an order for the plaintiff to deposit the amount. Despite the plaintiff's claim of having made the deposit, the court noted a delay of two days beyond the allowable time frame. The High Court ultimately ruled that the plaintiff's failure to comply with the court's directive resulted in the dismissal of the appeal. This case underscores the critical nature of compliance with procedural laws in pre-emption disputes and the consequences of negligence by litigants.... |
| 2019 SLD 2033, 2019 PLJ 590 | Crl. Revision No. 1355 of 2019 , decided on 20.02.2019 | In the case of Ali Ahmad vs. Ahmad Faraz Alias Moon, the Lahore High Court dealt with a criminal revision petition concerning allegations of murder under Sections 302 and 34 of the Pakistan Penal Code. The petitioner, Ali Ahmad, alleged that his stepmother, Mst. Razia Bibi, along with others, murdered his father. The court found that the FIR was based on false claims, as a thorough investigation revealed no substantial evidence supporting the allegations. The medical report indicated that the cause of death was cardiac arrest, not foul play. The court underscored the importance of credible evidence in criminal proceedings and the necessity of a coherent narrative from the complainant. The ruling reinforces the legal principle that mere allegations without substantial proof cannot suffice to summon accused individuals for trial, thereby upholding the integrity of the judicial process.... |
| 2005 SLD 393, 2005 CLD 1379 | F.A.O. No.294 of 2004 , decided on 19.04.2005 | In the case of MESSRS 3-A TRADE IMPEX THROUGH PARTNER AND 2 OTHERS vs. ASKARI COMMERCIAL BANK LTD., the Lahore High Court addressed significant issues regarding the execution of decrees and the detention of debtors under the Civil Procedure Code. The court scrutinized the Banking Court's actions in issuing warrants of arrest against the appellants based solely on an affidavit, without considering the necessary legal requirements outlined in Section 51 of the Civil Procedure Code. This case highlights the importance of due process and the rights of judgment-debtors, particularly in financial recovery proceedings. The decision reiterates that affidavits must be substantiated by cross-examination to be admissible in court, ensuring that all parties have the opportunity to defend their positions. The case sets a precedent for future legal proceedings involving the detention of debtors, ensuring that the courts uphold the principles of justice and fairness. The ruling serves as a reminder f... |
| 2017 SLD 1338, 2017 PTD 1993 | Cus. Appeal No. 279/PB of 2015 , decided on 02.05.2016 | In this case, the Customs Appellate Tribunal addressed an appeal filed by Messrs Frontier Corporation against an Order-in-Original issued by the Collector of Customs. The primary issue revolved around the misclassification of lead acid batteries, which the customs authorities alleged were incorrectly classified under PCT Heading 8506.8000, attracting a lower customs duty. The Tribunal scrutinized the evidence, particularly the lack of a chemical analysis report from a laboratory, which was critical in determining the proper classification. The Tribunal highlighted that the customs authorities failed to provide sufficient material evidence to substantiate their claims, and the images presented were not adequate to prove the misclassification. The Tribunal's ruling underscored the importance of following due process and maintaining the integrity of customs assessments. As a result, the Tribunal set aside the previous order against the appellant, emphasizing that the original classificati... |
| 1995 SLD 360, 1995 SCMR 1373 | Criminal Petition for Leave to Appeal No. 65 of 19 , decided on 20.03.1995 | This case revolves around a murder that occurred on March 15, 1988, in District Kohat, where Gul Khan Mir was shot and killed. Rasool Muhammad, the complainant and brother of the deceased, lodged a FIR against Asal Muhammad and others. The trial court initially convicted the accused and sentenced them to life imprisonment. However, upon appeal, the Peshawar High Court acquitted Asal Muhammad, leading to this Supreme Court petition. The Supreme Court upheld the High Court's decision, emphasizing the importance of evidence and the standard for overturning acquittals. Key legal principles include the significance of ocular and medical evidence, the necessity of presenting evidence during the examination phase, and the implications of abscondence. This case is significant in understanding the legal thresholds for appeals in criminal law, particularly concerning murder charges, and highlights the court's cautious approach in matters of acquittal.... |
| 0000 SLD | D-2741 of 2016 , decided on 01.01.2022 | This case revolves around the application of the National Accountability Ordinance, 1999, focusing on the accountability of public officials. The Sindh High Court deliberated on the implications of the law and its enforcement in curbing corruption. The ruling emphasizes the necessity for transparency in governmental operations, which aligns with current trends in legal accountability and governance reform. The decision is significant in the context of increasing public demand for ethical conduct from officials and the ongoing fight against corruption. This case may influence future legislation and court rulings, reinforcing the need for strict adherence to accountability measures. As such, it is an essential reference point for similar cases, highlighting the judiciary's role in upholding the rule of law and promoting integrity within the public sector.... |
| 2014 SLD 2157, 2014 CLD 1244 | First Appeal No.D-14 of 2010 , decided on 10.04.2014 | This case revolves around a financial dispute between Aijaz Mahmood and Messrs Hongkong and Shanghai Banking Corporation regarding damages claimed by the plaintiff due to the bank's alleged negligence in handling a letter of credit facility. The Sindh High Court, presided over by Justices Nadeem Akhtar and Shahnawaz Tariq, dismissed the appeal, emphasizing that the plaintiff failed to prove his claims convincingly. The court noted the absence of prior notice to the bank about the alleged damages and the lack of substantial evidence to support the plaintiff's assertions. The judgment reinforces the principle that the burden of proof lies with the claimant in financial disputes, particularly under the Banking Companies (Recovery of Loans) Ordinance and the Financial Institutions (Recovery of Finances) Ordinance. Keywords: financial dispute, damages, negligence, burden of proof, banking law.... |
| 1993 SLD 1605, 1993 PLC 983 | Service Appeal No. 19 of 1991 , decided on 08.03.1992 | In this case, the Service Tribunal of Punjab addressed the appeal of Muhammad Ilyas against adverse remarks in his Annual Confidential Report (ACR) for the year 1974. The remarks claimed that he lived beyond his known means and had a bad reputation. However, the Reporting Officer's earlier assessment rated him as 'Good' and confirmed he lived within his means. The Tribunal found that the adverse remarks were solely based on an oral statement by the District and Sessions Judge, which contradicted the formal assessment. The court emphasized that there were no complaints against the appellant's integrity over the years and ordered the remarks expunged, thus accepting the appeal. This case highlights the importance of documented evidence over oral statements in evaluating civil servants' integrity.... |
| 2007 SLD 3124, 2007 PLJ 280 | W.P. No. 1556 of 2006 , decided on 06.04.2006 | In the case of W.P. No. 1556 of 2006, the Lahore High Court addressed the powers conferred under Articles 184(3) and 199(5) of the Constitution of Pakistan, 1973. The court highlighted the importance of legal and fundamental rights and the conditions under which the High Court can intervene. It stressed that petitioners must first exhaust available legal remedies before approaching the High Court, particularly in criminal matters. The court urged lawyers to refrain from frivolous litigation that could burden the judicial system. This case illustrates the balance of powers within the state and the role of the High Court in protecting citizens' rights while ensuring the proper functioning of law enforcement agencies. It serves as a reminder of the judicial system's commitment to justice and the need for responsible legal representation.... |
| 2017 SLD 97, 2017 SCMR 142 | Criminal Petition No. 576-L of 2013 , decided on 14.01.2016 | In the case of Criminal Petition No. 576-L of 2013, the Supreme Court of Pakistan addressed a pivotal murder trial that revolved around the principles of evidence and the burden of proof. The petitioners challenged the acquittal of the accused, but the court emphasized the lack of credible eyewitness testimony. The natural witnesses, including the deceased's family, were not presented in court, leading to a significant gap in the prosecution's case. The court critically evaluated the role of chance witnesses and the failure to establish a motive through reliable evidence. The decision underscores the importance of presenting substantial proof in criminal proceedings, reiterating the legal principle that the benefit of doubt must be afforded to the accused when the prosecution's case is not compelling. The ruling serves as a reminder of the judicial system's commitment to ensuring justice, particularly in serious allegations such as murder, where the stakes are high and the implications... |
| 2009 SLD 1202, 2009 PLD 427 | Criminal Petition No.25 of 2009 , decided on 26.03.2009 | This case revolves around the issue of granting bail before arrest under the Criminal Procedure Code of Pakistan, specifically Section 498. The Supreme Court of Pakistan examined the legal framework governing pre-arrest bail, emphasizing that it is an extraordinary remedy meant for exceptional cases where there is a significant risk of injustice or ulterior motives in the arrest process. The court scrutinized the High Court's earlier decision that had granted bail to the respondent Muhammad Rafique, who faced serious charges including double murder. The Supreme Court found that the High Court did not provide adequate justification for its decision, particularly in light of the absence of evidence supporting the claim of mala fides or ulterior motives by law enforcement. The court concluded that the principles established in previous case law regarding pre-arrest bail must be strictly adhered to, reiterating that such relief should not be granted lightly. The decision underscores the im... |
| 1983 SLD 162, 1983 SCMR 886 | Civil Petition for Leave to Appeal No. 90 of 1983 , decided on 03.05.1983 | The case involves a civil petition for leave to appeal regarding a dispute over pre-emption rights in a property located in Mauza Khangarh, Tehsil and District Muzaffargarh. The petitioners purchased the property from Muhammad Ramzan, but the respondent, Muhammad Ismail, filed for possession based on pre-emption claims. The courts below ruled in favor of the respondent, establishing that the property was originally residential and thus pre-emptible. The Supreme Court upheld these findings, emphasizing the established custom of pre-emption in the locality. This case highlights the significance of local customs in property disputes and the judicial approach to concurrent findings across lower courts. Key legal principles regarding pre-emption and the interpretation of property use are central to the decision.... |
| 2007 SLD 173, 2007 PTD 2063, (2007) 96 TAX 250 | Writ Petition No.17187 of 2005 , decided on 19.04.2006 | In the case of Messrs NESPAK (PVT.) LIMITED vs. FEDERATION OF PAKISTAN, the Lahore High Court addressed the legality of notices issued for an income tax audit under the Income Tax Ordinance, 2001. The court found that the notices failed to disclose the necessary grounds for the audit, rendering them void. This decision underscores the importance of transparency and adherence to legal requirements in tax matters. The ruling aligns with the constitutional provisions that protect taxpayers' rights, ensuring that any audit initiated by tax authorities must be justified and documented properly. The case highlights the critical intersection of tax law and constitutional rights, emphasizing that governmental actions must be grounded in law and fair practice. This case serves as a precedent for future tax audits and reinforces the necessity for tax authorities to operate within the framework of the law, safeguarding the rights of taxpayers against arbitrary actions. The court's decision not on... |
| 2011 SLD 2267, 2011 PLD 451 | C.Ps. Nos. D-1465, D-1930, D-2318, D-2433 of 2009 , decided on 24.05.2011 | In the case decided by the Sindh High Court involving multiple constitutional petitions, the court addressed significant issues regarding the disparity in salaries and allowances of judicial officers in Sindh compared to other provinces. The petitioners, comprising judicial officers and staff, argued that their rights under the Constitution were being violated due to unequal treatment in remuneration. The court referred to various articles of the Constitution, emphasizing the principles of equality, social justice, and the need for the judiciary to be independent from executive influence. The judgment mandated the government to take immediate steps to rectify the salary disparities, thereby reinforcing the constitutional guarantees of equal treatment and the importance of a financially independent judiciary. This case highlights ongoing challenges faced by judicial officers in Pakistan, particularly in ensuring fair compensation and the necessity for reforms within the judicial service... |
| 2007 SLD 1195, 2007 MLD 1121 | F.A.O. No. 364 of 2006 , decided on 06.03.2007 | This case revolves around the appointment of a receiver in a civil suit concerning the property of Muhammad Yousaf, who was alleged to be insane. The Lahore High Court ruled on the conditions required for appointing a receiver, highlighting the necessity of prima facie evidence of success in the case, conflicting claims to the property, and an emergency situation. The Court found that the lower court had not adhered to these principles, resulting in an illegal order. The judgment emphasized the importance of procedural correctness in civil litigation, particularly regarding the rights of co-owners and the protection of their interests against wrongful dispossession. This case serves as a critical reference for understanding the legal standards applied in matters of receivership within civil procedure law, providing essential insights for legal practitioners and scholars.... |
| 1999 SLD 374, 1999 SCMR 1579 | Civil Petition No.842 of 1998 , decided on 30.10.1998 | In the case of Capital Development Authority vs. Muhammad Yousuf, the Supreme Court of Pakistan addressed significant legal questions regarding municipal authority's approval in construction. The case originated from a dispute where the respondents began constructing a fifth storey without prior sanction. The court scrutinized the High Court's decision to allow such construction based on an internal departmental opinion rather than an approved plan. This landmark case highlights the importance of compliance with local regulations and the legal ramifications of unauthorized construction. The ruling serves as a precedent in ensuring that builders adhere to statutory requirements for construction, thereby safeguarding urban planning principles. The decision underlines the necessity for clarity regarding conversion charges and the process for obtaining necessary approvals, ensuring that municipal regulations are upheld. Keywords: construction law, municipal authority, Supreme Court ruling,... |
| 1981 SLD 86, 1981 PTD 210, (1982) 45 TAX 44 | Tax Reference No. 31 of 1973 , decided on 06.07.1980 | In the case of Tax Reference No. 31 of 1973, the Lahore High Court addressed critical issues regarding the procedural requirements of the Income Tax Act, 1922, specifically focusing on the mandatory nature of notice under Section 23(2). The case arose when the Income-tax Officer doubted the correctness of a return submitted by the contractor firm, Sakhi Contractors & Engineers. The court found that the Income-tax Officer failed to serve the necessary notices, resulting in an illegal ex parte assessment. The ruling underscored the importance of compliance with statutory procedures to ensure fairness and the right to a hearing. This case serves as a significant precedent for tax law, emphasizing that procedural safeguards must be observed to uphold the rights of taxpayers. It highlights the balance between tax authority powers and taxpayer rights, making it essential for legal practitioners in tax law to ensure that all procedural requirements are met to avoid similar legal disputes in t... |
| 2020 SLD 469, 2020 MLD 266 | Criminal Appeal No. 02/I of 2019 , decided on 12.09.2019 | The case revolves around the conviction of Bakht Nawab for the crime of Harabah, where he was sentenced to life imprisonment. The prosecution presented evidence that included testimony from the complainant, Sohail Khan, who detailed an armed robbery that resulted in the death of his father during a scuffle with the assailants. The appellate court found significant procedural errors in the trial court's handling of the case, particularly its failure to comply with the statutory requirements of the Criminal Procedure Code. This case underscores the critical nature of adhering to legal protocols in criminal proceedings to uphold the integrity of the justice system.... |
| 2021 SLD 1347 = 2021 SCMR 621 | Criminal Petitions Nos. 335 of 2020 and 678 of 202 , decided on 29.09.2020 | In the case of FAREED AND OTHERS vs THE STATE AND OTHERS, the Supreme Court of Pakistan addressed issues surrounding the conviction of individuals for Qatl-i-amd (murder) under the Penal Code. The case revolved around the death of Ghulam Muhammad following an assault. The Court examined evidence, including medical reports and witness statements, ultimately concluding that while the injuries were serious, there was insufficient evidence to directly link them to the accused's actions in a manner that warranted a murder charge under section 302(b). The Court's decision highlights the nuances of legal interpretation in cases involving physical altercations leading to death, particularly when assessing the impact of age and health on the victim's ability to withstand injuries. This case contributes to the ongoing discourse on the application of criminal law in Pakistan, particularly in relation to homicide cases and the standards of proof required for conviction.... |
| 2011 SLD 1856 = 2011 PLC 1422 | D-1799 of 2006 , decided on 29.01.2011 | This case revolves around GULREZ LATIF BUTT, an employee of Pakistan State Oil Company, who sought the court's intervention regarding his retirement benefits under the Voluntary Separation Scheme (VSS). The petitioner opted for the VSS but remained employed until 30-09-2003. The Sindh High Court determined that he was wrongfully denied benefits following a pay scale revision that occurred while he was still employed. The court reaffirmed the constitutional protections of property rights, which include entitlements to accrued benefits even after opting for voluntary separation. The ruling emphasized the legal obligation of the company to honor these rights and directed them to calculate the dues owed to the petitioner. The case highlights significant issues of employment law, constitutional rights, and the responsibilities of state-owned enterprises.... |
| 1999 SLD 351, 1999 SCMR 979 | Civil Petition for Leave to Appeal No. 1348 of 199 , decided on 24.11.1998 | In the case of Messrs Zeenat Manufacturing (PVT.) LTD. vs. The Secretary, Survey and Rebate, the Supreme Court of Pakistan addressed the issue of customs duty and sales tax exemptions granted to the petitioner for importing raw materials. The exemption was initially granted but later withdrawn, leading to the petitioner seeking extensions that were ultimately denied. The Supreme Court ruled that the petitioner was not entitled to further extensions and that the time frame for availing benefits was clearly specified. The judgment emphasized the importance of adhering to stipulated timelines and the discretionary powers of administrative authorities in such matters. This case highlights the significance of compliance with regulations and the judicial interpretation of administrative discretion under constitutional jurisdiction, making it a relevant reference for similar cases involving tax exemptions and administrative procedures.... |
| 2016 SLD 271 | ITA No. 396/IB/2014 , decided on 22.12.2015 | In the case of ITA No. 396/IB/2014, the Appellate Tribunal Inland Revenue addressed appeals concerning the tax years 2011 to 2013, focusing on the tax status of the Army Welfare Trust (AWT). The Tribunal confirmed the exemption under Clause 58 of the Income Tax Ordinance, 2001, asserting that AWT's income was directed to the Welfare and Rehabilitation Directorate of the Pakistan Army, thus qualifying for tax exemption. The decision emphasized the nature of AWT's operations as welfare-based, dismissing appeals regarding minimum tax and the classification of CNG operations income as business income. This ruling aligns with previous judgments affirming AWT's status and tax treatment, marking a significant precedent in tax law concerning welfare trusts. The case reinforces the principles of income exemption for charitable and welfare organizations, particularly in the context of military welfare initiatives, and highlights the importance of proper legal frameworks to support such entities.... |
| 1987 SLD 3003 = (1987) 165 ITR 192 | In this significant case from the Gujarat High Court, the primary issue revolved around the Income-tax Officer's (ITO) rectification of an assessment under section 154 of the Income-tax Act, 1961. The core question was whether the ITO had the authority to amend the assessment by including capital gains that had initially been excluded. The court examined the procedural correctness of the ITO's actions and determined that there was no mistake apparent from the record justifying rectification. The judgment underscored the importance of adhering to statutory guidelines in tax assessments and emphasized the need for clear evidence of error before rectification can be pursued. This case is pivotal for tax practitioners and entities involved in income tax assessments, as it clarifies the boundaries of rectification powers under the Income-tax Act. The ruling reinforces the principle that tax assessments must be conducted in strict compliance with the law, thereby providing essential guidance... | |
| 2005 SLD 1403, 2005 CLC 1690 | First Appeal No.28 of 2004 , decided on 15.04.2005 | The case revolves around a summary suit filed under Order XXXVII of the Civil Procedure Code for the recovery of an amount of Rs.4,26,000. The defendant attempted to defend against the suit by filing a time-barred application and sought condonation of delay under the Limitation Act. The plaintiff did not object to the defendant's applications, leading to the court granting leave to defend the suit under specific conditions, including the provision of security. Despite several extensions granted by the trial court, the defendant failed to furnish the required security, resulting in the suit being decreed in favor of the plaintiff. The appeal to contest the trial court's decision was dismissed on the grounds that the defendant did not provide valid reasons for the delays and the trial court acted within its discretion. This case emphasizes the importance of adhering to court orders and the implications of failing to comply with procedural requirements.... |
| 1995 SLD 323, 1995 SCMR 1208 | Civil Petition for Leave to Appeal No. 356 of 1994 , decided on 14.02.1995 | In the case of Muhammad Sana Ullah vs. Mst. Shamim Naz Kausar, the Supreme Court of Pakistan addressed the matter of dower under the West Pakistan Family Courts Act, 1964 and the Constitution of Pakistan. The petitioner was required to provide half of a house and agricultural land as dower, which was clearly stipulated in the Nikahnama. The case revolved around the interpretation of dower agreements, property rights, and the enforcement of marital contracts. The court's decision emphasized the binding nature of the Nikahnama, reinforcing the legal obligations of dower payments in accordance with Islamic law. The ruling serves as a significant reference point for future cases involving marital contracts and dower disputes, highlighting the importance of clear contractual terms. This case is crucial for legal practitioners in family law, particularly in matters concerning women's rights and property entitlements under Islamic jurisprudence.... |
| 1983 SLD 340, 1983 SCMR 1281 | Civil Petitions for Leave to Appeal Nos. 368, 411 , decided on 12.04.1983 | This case revolves around several civil petitions for leave to appeal concerning the division and transfer of portions of property located on Temple Road, Lahore. The Supreme Court of Pakistan reviewed the cases where local petitioners sought to contest the division of property established under various settlement schemes. The core legal issue was whether the petitioners could request additional portions of property beyond their established claims. The court ruled that claims made under Settlement Scheme No. VIII were not valid, as the property was not deemed available for transfer. The Supreme Court also addressed the implications of prior compromises made by the parties involved and emphasized the importance of adhering to legal protocols in property division. Ultimately, the court dismissed the petitions, underscoring that no further claims could be made beyond what was previously established in the settlement orders. This case highlights significant legal principles in property law... |
| 2017 SLD 56, 2017 SCMR 1724 | Criminal Petition No. 254-L of 2017 , decided on 22.03.2017 | This case revolves around a criminal petition regarding the grant of pre-arrest bail to the petitioners, Shahbaz Ahmed Chaudhry and Abdul Rashid, in connection with FIR No. 1424 registered at Police Station Sabzazar, Lahore. The case involved serious allegations including mischief, house-trespass, and theft, but the Supreme Court found several inconsistencies in the complainant's claims. Notably, the FIR was delayed by eleven days, and the police confirmed that the accused were not armed during the alleged incident. The Court emphasized the importance of fair legal representation and the presumption of innocence, leading to the decision to confirm bail. Keywords such as 'pre-arrest bail', 'criminal procedure', and 'Pakistan Penal Code' are crucial for better visibility in legal discussions and search rankings.... |
| 2024 SLD 4030, 2024 PLJ 115 | W.P. No. 8728 of 2023 , decided on 09.02.2023 | This case involves the Lahore High Court's ruling on a petition regarding the impleadment of a party in a civil suit under the Civil Procedure Code. The decision revolves around the claims of the petitioners regarding the marital status of the deceased and the legitimacy of the application to include the widow as a party. The Court highlighted the importance of documented evidence in establishing claims of divorce, ruling that the absence of such documentation does not support the petitioners' assertions. The ruling reinforces the principle that marital ties are presumed to continue until disproven, emphasizing the necessity of thorough evidence to resolve disputes over marital status and inheritance rights. Furthermore, this case underscores the procedural laws governing civil litigation in Pakistan.... |
| 1991 SLD 1239, 1991 SCMR 1497 | Civil Petition for Leave to Appeal No. 323-R of 19 , decided on 01.07.1989 | This case revolves around the interpretation of the Cantonments Rent Restriction Act, particularly sections 14 and 17(2)(vi), and their application in the context of the reconstruction of rental properties. The Supreme Court of Pakistan addressed whether the landlord's intention to reconstruct a building, which comprised both commercial and residential units, could be impeded by the provisions of the Act. The court concluded that since the reconstruction was not limited to residential use alone, the tenant could be evicted under the law. This case highlights the complexities in landlord-tenant disputes and the legal nuances in property law, making it significant for future references in similar cases. The decision underscores the importance of understanding the dual-use nature of properties and the legal frameworks governing them.... |
| 1986 SLD 2510, (1986) 160 ITR 440 | IT CASE No. 31 OF 1982 , decided on 14.01.1986 | In the case of Hindu Cotton Press Co. Ltd. vs. Commissioner of Income Tax, the Punjab and Haryana High Court addressed the issue of whether rental income from godowns could be classified as income from business or house property. The petitioner company had ceased its business activities after selling its machinery in 1974 and subsequently let out its godowns. The Income Tax Officer categorized the rental income as income from house property, which was upheld by the Tribunal. The court reaffirmed the legal principle that the nature of income depends on the operational status of the business. Since the business had completely shut down, the rental income was deemed separate from business operations. This ruling highlights the complexities of tax classification in the context of ceased business activities, aligning with recent trends in tax law and commercial asset utilization. The decision underscores the importance of understanding the implications of business cessation on income classi... |
| 2001 SLD 708, 2001 SCMR 8 | Civil Appeal No. 966 of 1993 , decided on 24.05.2000 | In the landmark case of Civil Appeal No. 966 of 1993, the Supreme Court of Pakistan addressed significant issues surrounding preventive detention under the West Pakistan Maintenance of Public Order Ordinance, 1960. The case arose when Mst. Najma challenged the detention of her husband, Dr. Abdul Hameed Memon, who was detained for 30 days under vague and unsupported allegations. The High Court found the detention order without lawful authority, prompting the Government of Sindh to appeal the decision. The Supreme Court's ruling reinforced the necessity of clear and valid justifications for detention, underscoring the importance of protecting citizens' fundamental rights against arbitrary state actions. This case has significant implications for civil liberties and the accountability of state officials, establishing vital legal precedents for the enforcement of justice and equity in administrative actions. By ensuring that costs are awarded based on recognized legal principles, the Court... |
| 1982 SLD 109, 1982 PTD 51, (1982) 45 TAX 39 | Application No. 136 of 1972 , decided on 01.07.1980 | The case revolves around the interpretation of the Sales Tax Act, particularly Section 10, which deals with the liability of firms taken over by the Government. The Supreme Court of Bangladesh addressed whether the Dockyard and Engineering Works Ltd. could be held responsible for sales tax during the years when the business was owned by the Government and managed by a statutory corporation. The Court ruled that since the Government, as the original owner, could not be assessed for sales tax, its successor also could not be liable. This decision underscores the importance of determining the actual entity responsible for tax obligations and clarifies that liability cannot be transferred to a successor if the predecessor was exempt from such obligations. The case highlights the legal principles surrounding government ownership and corporate succession in the context of tax law.... |
| 2015 SLD 3150, 2015 MLD 1745 | Writ Petition No. 871 of 2014 , decided on 08.04.2014 | In the landmark case of Writ Petition No. 871 of 2014, the Lahore High Court addressed the critical issues surrounding the powers of local government authorities under the Punjab Local Government Ordinance, 2001. The case arose when the Tehsil Municipal Administration sealed the Valley View Guest House owned by Muhammad Tufail due to alleged insanitary conditions related to sewerage disposal. The court scrutinized the procedural validity of the sealing action, emphasizing the necessity of a prior notice to the property owner before any punitive measures could be enacted. The court ruled that the sealing was conducted unlawfully, lacking sufficient evidence of notice and justification for such action. The judgment highlighted the importance of adhering to legal protocols in municipal governance and the protection of property rights. The decision serves as a precedent in ensuring that local governments operate within their legal boundaries and uphold due process in enforcement actions. T... |
| 2014 SLD 1399, 2014 YLR 429 | C.P. No.3056 of 2013 , decided on 23.10.2013 | In the case of C.P. No.3056 of 2013, the Sindh High Court dealt with a constitutional petition seeking to quash criminal proceedings against the petitioner, Bashir Ahmed. The court examined the inherent powers under the Criminal Procedure Code and the Constitution of Pakistan, particularly focusing on the implications of sections 561-A and 199. The petitioner challenged the decision of the Magistrate to stop the criminal proceedings due to the non-appearance of the complainant and prosecution witnesses. The court reiterated the importance of maintaining the integrity of legal processes, emphasizing that quashment is only justified in cases lacking evidence or where the prosecution is deemed mala fide. The judges, NADEEM AKHTER and SYED MUHAMMAD FAROOQ SHAH, ultimately dismissed the petition on the grounds of maintainability and lack of sufficient legal justification, underscoring that the relief sought was not tenable in law. The ruling reflects critical considerations in the applicati... |
| 2016 SLD 1062 = 2016 CLC 1095 | W.P. No. 17300 converted in F.A.O. No. 145 of 2015 , decided on 22.12.2015 | The case revolves around the sealing of Mega Steel Mills Private Limited by the Government of Punjab under the Pakistan Environmental Protection Act, 1997. The appellant claimed the sealing was conducted without providing an opportunity for a hearing, violating the principle of Audi Alteram Partem. The Lahore High Court ruled that the authorities lacked the statutory power to seal the factory without due process and emphasized the necessity of observing natural justice in administrative actions. This case underscores the importance of procedural fairness in environmental regulatory actions and the protection of property rights under the law. Key legal principles discussed include the scope of the Pakistan Environmental Protection Act, the authority of environmental agencies, and the implications of administrative decisions on livelihood. The ruling ultimately highlights the balance between environmental protection and individual rights, marking a significant precedent in administrative... |
| 2013 SLD 1480, 2013 SCMR 16 | Criminal Suo Motu Review Petition No.47 of 2011 , decided on 27.09.2012 | In the case of Ghulam Farid vs. The State, the Supreme Court of Pakistan addressed the issue of concurrent versus consecutive sentences under the Criminal Procedure Code. The petitioner, Ghulam Farid, was convicted of two separate murders committed on the same day but at different locations. The Court analyzed the facts and circumstances surrounding the killings, noting the gruesome nature of the crimes and the distinct motives behind them. The Court emphasized that under Section 397 of the Criminal Procedure Code, consecutive sentences are the general rule, with concurrent sentences being an exception reserved for cases where the offenses are closely related. The court reaffirmed its stance that the discretion to allow concurrent sentences should be exercised cautiously and only in compelling circumstances. This case highlights the legal principles surrounding sentencing in criminal law, particularly in cases involving multiple offenses. Keywords related to this case include 'concurre... |
| 2021 SLD 2585, 2021 PCRLJ 1654 | Criminal Appeal No. S-91 of 2016 , decided on 06.03.2020 | In the case of Criminal Appeal No. S-91 of 2016, the Sindh High Court addressed serious concerns about the evidential integrity in a criminal case involving charges of Qatl-i-amd and related offenses. The appellants were accused of firing at the complainant's party, resulting in death and injuries. However, the court found that the evidence presented by the prosecution was unreliable due to significant delays in lodging the FIR, contradictions in witness accounts, and the failure to examine key witnesses. The judgment underscored the critical role of timely and accurate information in criminal investigations, highlighting that delays could lead to skewed narratives and compromised cases. Ultimately, the court ruled in favor of the appellants, allowing the appeal and underlining the necessity for a robust evidential foundation in criminal law cases, which is essential for upholding justice. This case serves as a pivotal reference for future legal arguments regarding the admissibility an... |
| 1995 SLD 1543, 1995 PLC 1057 | D-2220 of 1992 , decided on 26.10.1994 | In the case of Dr. Muharram Ali Sanjrani vs. SPACE AND UPPER ATMOSPHERE RESEARCH COMMISSION, the Sindh High Court addressed the issue of promotion rights within government service. The petitioner, a senior scientific officer, contended that he was unjustly denied promotion despite his qualifications, arguing that the denial was mala fide. The court clarified that while individuals have a vested right to be considered for promotion, the actual promotion is contingent upon performance metrics, which in this case, were unfavorable for the petitioner. The ruling underscored that courts cannot intervene in administrative decisions unless clear malfeasance is proven. This case highlights critical aspects of employment law, promotion eligibility, and the balance of power between civil servants and administrative authorities, making it significant for legal practitioners and government employees alike.... |
| 1991 SLD 2108, (1991) 192 ITR 282 | The case revolves around the provisions of the Income-tax Act, 1961, specifically section 271(1)(c), which deals with penalties for concealment of income. The Madras High Court reviewed an appeal concerning penalties imposed by the Income-tax authorities on V. Ramakrishna Sons P. Ltd. The primary issue was whether the Tribunal was justified in cancelling the penalties while the assessment was still in a state of flux, having been remitted for re-evaluation. The court emphasized the need for the assessment proceedings to be active for the penalties to be applicable, thus underscoring the procedural requirements in tax law. This case highlights critical aspects of tax compliance, the importance of substantiating claims made by tax entities, and the procedural correctness required within tax litigation. The ruling reinforces the principle that penalties should not be arbitrarily imposed without a clear and finalized assessment. The outcome serves as a vital precedent in tax law, illustrat... | |
| 1996 SLD 1289, 1996 CLC 530 | Suit No. 260 of 1988 , decided on 31.10.1995 | In the case of Dost Muhammad vs. Pakistan Steel Mills, the Sindh High Court addressed a claim under the Fatal Accidents Act, 1855. The plaintiff claimed compensation for the death of his son, Bakht Rehman, who died in an accident involving a bus owned by the defendant. The court examined the evidence presented, including witness testimonies, and concluded that the death resulted from the negligence of the bus driver. The plaintiff's claims were supported by evidence of the deceased's earning capacity, which established the basis for calculating damages. The court ruled against the defendants, who attempted to shift the blame to the deceased, and emphasized the importance of accountability for frivolous litigation practices. The court awarded compensation for loss of income and additional costs, highlighting the need for justice in cases involving fatal accidents. This case underscores the legal principles surrounding negligence, compensation, and the responsibilities of public entities... |