Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2011 SLD 460, 2011 PLD 355 | Civil Revision No. 123 of 2005 , decided on 22.03.2011 | In the case of Civil Revision No. 123 of 2005, the Lahore High Court addressed the complexities surrounding the issuance of succession certificates under the Provident Funds Act and the Succession Act. The case centered on the nomination of individuals for Defence Saving Certificates by the deceased, Haji Muhammad Yousaf Bhatti. The petitioners, who were the deceased's sons and widow, contested the legal entitlement of the respondents, his daughters, claiming that the nominations effectively excluded them from inheriting according to Islamic law. However, the court found that nominations serve only to authorize collection and do not alter the distribution rights among legal heirs. This case highlights the importance of understanding the legal implications of nominations in financial instruments and the adherence to inheritance laws. Key trends in succession law, Islamic inheritance principles, and the role of nominations in property distribution are crucial in this context, providing a... |
| 1946 SLD 88, (1946) 14 ITR 66 | D-2741 of 1946 , decided on 01.01.1946 | In the landmark case of R.S. Munshi Gulab Singh & Sons v. Commissioner of Income Tax, the Lahore High Court addressed critical issues surrounding business expenditures under the Income-tax Act, 1961, and its predecessor, the Indian Income-tax Act, 1922. The case highlighted the complexities of distinguishing between capital expenditures and legitimate business expenses. The court ruled in favor of the assessee, allowing deductions for payments made to rival firms to secure government printing contracts, asserting that these payments were necessary for maintaining competitive pricing and securing business. The decision also extended to subscriptions paid to educational institutions for promoting the firm’s publications, which were deemed essential for business operations. This ruling is significant for businesses navigating the tax implications of their operational expenditures, providing clarity on what constitutes allowable deductions.... |
| No citations available | Criminal Acquittal Appeal No. S-29 and M.A. No.3 0 , decided on 09.05.2011 | In the Criminal Acquittal Appeal No. S-29 and M.A. No.3 04 of 2010, the Sindh High Court deliberated on a case involving Syed Akbar Shah as the appellant and MOOSO along with eight others as respondents. The appeal, decided on May 9, 2011, before Justice Imam Bux Baloch, revolved around allegations of illegal occupation of agricultural lands by the respondents. The appellant contended that the respondents had unlawfully seized his agricultural property without legal authority, a claim he sought to overturn following their acquittal in the trial court. The case hinged on the interpretation and application of the Illegal Dispossession Act (XI of 2005) and the Criminal Procedure Code (V of 1898), specifically Section 3 of the former and Section 417(2-A) of the latter. The appellant argued that the trial court's acquittal of the respondents lacked a plausible explanation and failed to consider the prosecution evidence adequately, thereby resulting in a miscarriage of justice. However, dur... |
| 1980 SLD 971, (1980) 123 ITR 501 | WRIT APPEAL NOS. 339 TO 360 OF 1974 | In the case of M. Nagappa v. Income Tax Officer, the Karnataka High Court addressed the constitutional validity of section 217 of the Income-tax Act, 1961. The court examined whether imposing interest on new assessees for non-payment of advance tax infringed upon their right to equality under article 14 of the Constitution. The court concluded that the classification between existing assessees and new assessees was rational and that the law's provisions were not discriminatory. This decision underscores the importance of legislative discretion in tax matters and affirms the principle that not all differentiations in tax treatment amount to discrimination. The ruling reinforces the legality of interest levied under section 217 while clarifying the obligations of new assessees versus those who have been previously assessed. This case is significant for understanding the application of tax law in India and the constitutional principles that govern it, making it a critical reference for ta... |
| 2023 SLD 146, 2023 CLD 114 | F. No. (411) / OFT / Diamond Paints / CCP / 2021 , decided on 11.11.2022 | In the case involving Berger Paints Pakistan Ltd. and Messrs Diamond Paints Industries, the Competition Commission of Pakistan addressed allegations of deceptive marketing practices under the Competition Act, 2010. The complaint stated that Berger Paints misrepresented its product as 'No. 1 Emulsion in Pakistan', a claim that lacked independent verification. The Commission highlighted the potential harm this misleading representation could cause to competitors and consumers. After hearings, the Respondent agreed to amend its marketing practices, leading to the Commission's decision to forgo penalties. This case emphasizes the importance of truthful advertising and compliance with competition laws to maintain fair market practices.... |
| 2024 SLD 3693 | ITA NO. 5620/LB/2023 , decided on 14.05.2024 | In the case of ITA NO. 5620/LB/2023, the Appellate Tribunal Inland Revenue in Lahore addressed critical issues related to the Income Tax Ordinance, 2001. The case centered on the interpretation and application of sections 122(1) and 120, pivotal in determining tax liabilities for businesses. The tribunal's decision is expected to have significant implications for future tax assessments and appeals, particularly for entities like M/s. Baba Farid Sugar Mills Ltd. Legal representatives Mirza Bilal Zafar and Mr. Ahmed Mujtaba presented their arguments, showcasing the complexities involved in tax law disputes. This case highlights the importance of compliance with tax regulations and the role of appellate tribunals in adjudicating tax-related issues. As businesses navigate the intricate landscape of tax laws, the outcomes of such cases will shape the legal framework and compliance strategies in the industry.... |
| 1970 SLD 372, (1970) 75 ITR 109 | TAX CASE No. 213 OF 1965 (REFERENCE No. 107 OF 196 , decided on 26.02.1969 | The case revolves around the interpretation of Section 28(i) of the Income-tax Act, 1961 regarding business deductions. Specifically, it addresses whether a Hindu Undivided Family (HUF) can deduct remuneration paid to the karta for managing the family's business, even if such remuneration is not based on a formal agreement. The court ruled in favor of the assessee, establishing that the payment of remuneration is valid if it constitutes a commercial necessity. This case is significant for tax practitioners and advocates as it clarifies the tax laws governing family businesses and remuneration structures. Understanding the nuances of business deductions under the Income-tax Act is crucial for ensuring compliance and optimizing tax liabilities.... |
| 2020 SLD 164, 2020 SCMR 246 | Civil Petition No. 3855 of 2019 , decided on 29.11.2019 | In the case of Civil Petition No. 3855 of 2019, the Supreme Court of Pakistan reviewed a decision from the Peshawar High Court concerning a Customs Reference. The primary issue revolved around the confiscation of a vehicle and the legality of the Customs authorities' actions based on forensic evidence. The petitioner argued that there were conflicting reports from the Forensic Science Laboratory regarding the vehicle's chassis number, which he believed warranted a more lenient approach. However, the court determined that the petitioner had sufficient opportunities to contest the findings but failed to do so. Furthermore, the delay in filing the Customs Reference was attributed to the petitioner’s special attorney, whose health issues did not provide a valid excuse for the significant lapse in time. The court ultimately dismissed the petition, reinforcing the importance of timely legal action and the necessity of presenting a robust defense at all stages of the proceedings. This case hi... |
| 1991 SLD 1631, 1991 CLC 118 | Writ Petition No. 1199 of 1987 , decided on 27.05.1990 | The Lahore High Court case involving Market Committees from Chichawatni District addressed the legality of Zakat deductions from these bodies. The court determined that Market Committees, established under the Punjab Agricultural Produce Markets Ordinance, 1978, function as local authorities. This judgment clarified that such committees are not subject to Zakat under the Zakat and Ushr Ordinance, 1980, as they do not meet the criteria of 'Sahib-e-Nisab'. The ruling emphasized the committees' autonomy in managing their funds and executing government-like functions, reinforcing their role in agricultural marketing regulation. This landmark decision is crucial for understanding the financial obligations of local authorities in Pakistan and sets precedence for similar cases in the future.... |
| 2019 SLD 2634, 2019 YLR 2329 | Criminal Appeal No. 02/P of 2018 , decided on 08.04.2019 | In the case of Federal Shariat Court's Criminal Appeal No. 02/P of 2018, the key issue revolved around the prosecution's failure to prove the guilt of the accused, Zubair Ahmad Kiyani and another, in the context of the Offences Against Property (Enforcement of Hudood) Ordinance, 1979, and related sections of the Criminal Procedure Code and Pakistan Penal Code. The court highlighted the importance of establishing guilt beyond a reasonable doubt, noting that the prosecution's reliance on unsound evidence, including improperly handled confessions and the lack of proper identification of stolen property, severely undermined their case. The judgment reinforced the principle that any reasonable doubt should lead to acquittal, thus maintaining the lower court's decision. This case underscores the critical nature of procedural integrity and evidentiary standards in criminal law, making it a significant reference point for future cases involving similar legal frameworks.... |
| 2024 SLD 2967, 2024 SCMR 1109 | Civil Appeal No.3-L of 2016 , decided on 17.04.2024 | In the case of Civil Appeal No.3-L of 2016, the Supreme Court of Pakistan examined the promotion process within the police force, specifically focusing on the adherence to training requirements as stipulated in the Police Rules, 1934. The case arose from a dispute involving Waris Ali, who claimed proforma promotions against junior officers. The Court highlighted the critical nature of Rule 19.25, which mandates that officers must undergo specific training courses to qualify for promotion. It ruled that promotions cannot be granted retrospectively based on the dates of junior officers' promotions. This judgment is significant for reinforcing the need for structured training and capacity building in the police force to maintain operational efficiency and public trust. The decision serves as a precedent for similar cases, emphasizing that litigation over promotions undermines the integrity of the police institution. The Court's ruling is poised to impact future cases regarding promotion d... |
| 2017 SLD 1631, 2017 PLD 11 | Civil Revision No. 133 of 2015 , decided on 31.05.2016 | In the case of Lafarge Pakistan Cement Ltd. vs. M/S. Decent Coal Company, the Quetta High Court addressed critical issues concerning jurisdiction and the formation of contracts through correspondence. The petitioner, Lafarge, contended that the trial court in Quetta lacked jurisdiction, arguing that the contract was made in Islamabad. However, the court found that the cause of action arose in Quetta, where the coal was supplied. The ruling highlighted the importance of the location of contract acceptance and the principles of the Civil Procedure Code and Contract Act. This case underscores the significance of understanding jurisdiction in contractual disputes, particularly in the context of electronic communications. The final decision emphasized the validity of the trial court's jurisdiction, reinforcing that the suit could proceed in Quetta. This ruling is pivotal for businesses engaging in contracts across different jurisdictions, as it clarifies how and where legal actions can be i... |
| 2018 SLD 1 | CIVIL APPEALS NO.300, 346, 812 AND 851 TO 854 OF 2 , decided on 21.12.2017 | This case revolves around the interpretation of the Islamabad Rent Restriction Ordinance, 2001, particularly regarding the eviction of tenants after the expiration of their tenancy period. The Supreme Court addressed whether the expiration of a tenancy is a valid ground for eviction under the Ordinance. The court ruled that tenants retain their rights and cannot be evicted without just cause as specified in the law. This decision is crucial for understanding tenant rights and the legal framework governing rentals in Pakistan. The case underscores the importance of clear legal grounds for eviction and the protections afforded to tenants in the Islamabad Capital Territory.... |
| 1994 SLD 445, 1994 SCMR 1953 | Civil Appeals Nos. 189 and 190 of 1990 , decided on 07.12.1991 | In the case of Civil Appeals Nos. 189 and 190 of 1990, the Supreme Court of Pakistan dealt with the issue of customs regulations concerning the import of cycle hub spindles. The central legal question revolved around whether the import license issued allowed for the import of hub spindles, a part of cycle hubs. The court reviewed the Customs Act of 1969, particularly Section 156, which addresses penalties for contraventions. The Supreme Court upheld the Lahore High Court's ruling that the importation of the spindles was permissible under the existing regulations prior to the Chief Controller's ruling of 15-8-1983, which was deemed to apply only to future imports. This decision reinforced the importance of consistent administrative practice in customs law and ensured that the rights of importers were protected against retrospective rulings. The case highlights the significance of understanding customs policies and the legal frameworks that govern importation, which is crucial for busine... |
| 1998 SLD 1383, 1998 PLC 466 | Appeal No. 1 of 1996 , decided on 10.03.1997 | This case revolves around the appeal made by Muhammad Rattas against United Bank Limited concerning the denial of back benefits following his reinstatement as an Officer Grade-III after a termination period. The key legal issue involved the interpretation of the Industrial Relations Ordinance and the classification of Rattas as a workman versus an officer. The Labour Court had previously ruled in favor of Rattas, granting him back benefits for the intervening period. However, the Labour Appellate Tribunal found that Rattas's designation as an officer exempted him from the protections offered under Labour Laws. The tribunal's decision emphasized that the grievance notice was submitted after the statutory period, leading to the rejection of his claim. The judgment reflects the complexities of employment law, particularly the distinctions between various employee classifications and their rights under labor regulations. This case serves as a significant reference point for similar dispute... |
| 2016 SLD 201 | ITA No. 1480/LB/2015 , decided on 04.02.2016 | The case revolves around the appeal of M/s. LESCO Limited against the order of the CIR (Appeals-II) regarding the assessment of tax for the year 2014. The case highlights the interpretation of government subsidies in relation to turnover as defined under the Income Tax Ordinance. The Appellate Tribunal found that the CIR had misapplied the law by treating the subsidy as taxable income, contrary to previous rulings that clarified subsidies do not constitute turnover. This case underscores the critical nature of compliance with established legal precedents in tax law and the necessity for tax authorities to act within the bounds of legal jurisdiction. The Tribunal's decision reinforces taxpayer rights against erroneous assessments and ensures clarity in the treatment of government subsidies for tax purposes, paving the way for a more equitable tax system.... |
| 1986 SLD 2172, 1986 PLC 631 | LHR-206 of 1985 , decided on 04.02.1986 | This case revolves around the presentation of a grievance petition under the Industrial Relations Ordinance of 1969. The key issue was whether the grievance petition was properly presented, as it was claimed to have been lodged by a representative instead of the petitioner himself. The Labour Appellate Tribunal found that the record was unclear about the petitioner's presence during the filing of the grievance petition, necessitating a remand for a factual determination. This case highlights the importance of proper representation in legal proceedings, particularly in labour disputes, and underscores the need for accurate record-keeping in judicial processes.... |
| 1985 SLD 793, 1985 SCMR 1415 | Criminal Appeal No. 133 of 1981 , decided on 11.05.1985 | This case involves a complex family dispute resulting in the brutal murders of four individuals. The Supreme Court of Pakistan, in its decision, addressed crucial legal principles including the reliability of eyewitness testimony and the implications of familial relationships on criminal liability. The court underscored the importance of corroborative evidence and the role of the investigating officer in ensuring a fair trial. The tragic events stemmed from a longstanding family feud exacerbated by personal grievances, highlighting the intersection of personal relationships and legal accountability. The judgment reflects a nuanced understanding of justice, balancing the gravity of the crimes with the mitigating factors related to the ages and influences on the accused. This case serves as a significant reference point in criminal law, particularly regarding the treatment of young offenders and the assessment of evidence in familial contexts.... |
| 1990 SLD 911, 1990 SCMR 1034 | Civil Petition No. 32 of 1990 , decided on 30.01.1990 | In the case of Civil Petition No. 32 of 1990, the Supreme Court of Pakistan addressed the complexities surrounding the Punjab Pre-emption Act, particularly Section 15(c). The court examined the criteria for determining distinct sub-divisions within a village, focusing on the necessity for homogeneity among landowners. The petitioners argued that their ownership in Patti Yousaf granted them a preferential right to pre-empt the sale of land, which was contested by the respondents. The High Court's ruling, which was upheld by the Supreme Court, clarified that the Pattis in question were primarily fiscal divisions rather than distinct social or ethnic ones, thus denying the petitioners' claim. This case references key precedents, including Wazir Din v. Hidayat and Yaqoob Ali v. Ch. Muhammad Sultan, reinforcing the court's position on the interpretation of pre-emption rights under the Punjab Pre-emption Act. The decision reflects the ongoing legal discourse on property rights and pre-emptio... |
| 2014 SLD 1372 = 2014 YLR 301 | Civil Revision No.142 of 2013/BWP , decided on 10.09.2013 | This case revolves around the interpretation of inheritance laws under the Specific Relief Act and the Muslim Family Laws Ordinance in Pakistan. The Lahore High Court examined the validity of a revision petition challenging previous judgments regarding inheritance rights. The court reaffirmed the importance of adhering to the law applicable at the time of the inheritance and clarified that concurrent findings of fact by lower courts are not to be disturbed lightly. Legal representation was provided by prominent lawyers, emphasizing the complexities surrounding family law in Islamic jurisprudence. The ruling underscores the necessity for clarity in legal interpretations and the adherence to established laws over suspended judgments, making it a pivotal case for future inheritance disputes within Muslim families. Key terms include inheritance rights, Muslim Family Laws Ordinance, legal heirs, and judicial review.... |
| 1993 SLD 1479, 1993 PLC 742 | 230(R) of 1992 , decided on 31.10.1992 | In the case of Abdul Hafeez vs. The Master General of Ordnance, the Federal Service Tribunal addressed the dismissal of a civil servant based on allegations of misconduct. The Tribunal examined the evidence presented, including the charge-sheet and the appellant's responses. It was determined that the allegations of using insolent and derogatory language against superiors were substantiated. Despite this, the Tribunal found the punishment of dismissal to be harsh given the appellant's long and unblemished service record. The decision highlights key legal principles regarding government servants' rights, the importance of procedural fairness, and the balance between maintaining discipline and ensuring justice in administrative actions. The case underscores the necessity for proper inquiry procedures and the right to a fair hearing, aligning with current legal standards and best practices. The modification of the punishment from dismissal to compulsory retirement reflects a growing recog... |
| 2023 SLD 6635 | Writ Petition No. 2622/2022 | The Islamabad High Court, presided over by Judge Babar Sattar, addressed Writ Petition No. 2622/2022 involving Pakistan LNG Limited against the Federation of Pakistan regarding matters under the Income Tax Ordinance, 2001, specifically Section 140. The case highlights the complexities of tax law in Pakistan and the legal frameworks governing corporate taxation. The petitioner's representation by Mr. Uzair Shafie underlines the critical role of legal advocacy in navigating such issues. The court's deliberation on the matter reflects the ongoing dialogue between governmental fiscal policy and corporate compliance. Legal professionals and entities engaged in similar legal disputes can benefit from the insights derived from this case, especially regarding the interpretation and application of tax laws. Keywords such as 'Income Tax Ordinance', 'Islamabad High Court', and 'Corporate Taxation' are essential for SEO optimization and relevance in legal discourse.... |
| 1987 SLD 968, 1987 PLC 60 | 319/195 of 1385 , decided on 27.01.1986 | This case revolves around the appeal of Khushal Khan, an ex-Field Assistant in Agriculture, challenging the dismissal from service due to allegations of misconduct including misappropriation and inefficiency. The Service Tribunal examined the enquiry process which led to his dismissal and recognized that while the appellant was given opportunities to defend himself, he did not participate adequately. The tribunal ultimately modified the penalty to compulsory retirement, considering the appellant's lengthy service. This case highlights the importance of fair representation and due process in disciplinary actions against civil servants. Keywords: dismissal, compulsory retirement, service tribunal, misconduct, Punjab Service Tribunals Act, civil servant rights.... |
| 2016 SLD 2604 = 2016 PCRLJ 1371 | D-2741 of 2016 | The case revolves around a significant investigation into M/s. Axat (Pvt.) Ltd. for involvement in issuing fake diplomas and degrees through fraudulent online systems. The Sindh High Court examined the bail applications of several employees linked to the fraudulent operations. The prosecution presented substantial evidence, including electronic records and testimonies, indicating that the applicants were not mere employees but were actively engaged in the white-collar crime scheme. The court found that releasing the applicants on bail posed a risk of evidence destruction, as they had access to critical data stored in the cloud and other digital platforms. The decision underscored the seriousness of the charges, which included multiple sections of the Penal Code and other relevant laws, and it reinforced the principle that bail is not an automatic right in cases involving serious non-bailable offenses.... |
| 1986 SLD 1197, 1986 SCMR 1385 | Civil Petition for Special Leave to Appeal No. 751 , decided on 19.03.1986 | This case revolves around the legal complexities of property tax assessment in Pakistan, specifically concerning the Excise and Taxation Department's method of determining rental income from a hotel for tax purposes. The petitioners argued that the Department's assessment was based on arbitrary assumptions rather than actual income, raising significant legal questions about the interpretation of the West Pakistan Urban Rent Restriction Ordinance and related tax laws. The Supreme Court's decision to grant leave to appeal underscores the importance of adhering to legal standards in tax assessments and the necessity for transparent methodologies in determining taxable income. This case highlights key issues such as property rights, taxation laws, and the judicial review process in Pakistan. The resolution of these issues could have far-reaching implications for property owners and tax authorities alike.... |
| 1958 SLD 272 = (1958) 33 ITR 26 | WRIT PETITION No. 1006 OF 1955 , decided on 14.10.1957 | In the case of K.M. Adam v. Income Tax Officer, the Madras High Court addressed significant issues surrounding tax recovery procedures under the Income-tax Act, 1961. The petitioner, K.M. Adam, a dealer in skins, was assessed for income tax from 1948 to 1953, leading to arrears exceeding Rs. 3 lakhs. Following the assessments, the Income Tax Officer served a notice to the Indian Bank, demanding payment of the taxpayer's dues from an overdraft account. The court determined that the Income Tax Officer's notice was invalid as it attempted to collect funds that were not strictly due, highlighting essential principles of tax law and creditor-debtor relationships. This case is crucial for understanding taxpayer rights and the limitations of tax authority actions. Keywords: tax recovery, Income-tax Act, legal rights, overdraft accounts, Madras High Court.... |
| 2023 SLD 2460, 2023 PLJ 68 | Crl. P. No. 1392 of 2022 , decided on 08.12.2022 | In the Supreme Court case Crl. P. No. 1392 of 2022, the petitioner, Muhammad Nawaz @ Karo, sought post-arrest bail against the State regarding allegations of robbery. The court scrutinized the timelines of the FIR and noted the excessive delay of over nine months without a plausible explanation. The court highlighted the lack of concrete evidence against the petitioner, emphasizing that mere allegations cannot justify the deprivation of liberty. The decision underscored the fundamental right to bail as a norm, asserting that the presumption of innocence until proven guilty is a cornerstone of criminal justice. The ruling serves as a crucial reminder of the procedural safeguards in the criminal justice system, reinforcing the principle that liberty should not be easily compromised. This case is significant for legal practitioners dealing with bail applications and highlights the importance of timely reporting in criminal cases.... |
| 2022 SLD 6426 | FEA NO. 41/LB/2021 , decided on 06.06.2022 | This case highlights the proceedings of an appeal presented before the Appellate Tribunal Inland Revenue in Lahore, where M/s. Badami Bagh Steel challenged the decisions made by the CIR, CTRO. The legal representation by Mirza Bilal Zafar for the appellant and Mr. Zahid Mehmood for the respondent underscores the legal complexities involved in tax-related disputes. The case is significant for stakeholders in the steel industry and tax professionals, as it may set precedents regarding tax assessments and appeals. The tribunal's decision could influence future cases and interpretations of tax law, making it a pivotal reference point for legal practitioners. Understanding such cases is crucial for maintaining compliance and navigating the legal landscape effectively.... |
| 2023 SLD 6641 | Civil Petition No.6-L of 2023 , decided on 23.05.2023 | In the case of Civil Petition No.6-L of 2023, the Supreme Court of Pakistan examined the appeal filed by Allied Bank Limited against the Lahore High Court's ruling in ITR No.63041 of 2022. The focus of the case was on the interpretation and application of Section 122(5A) of the Income Tax Ordinance, 2001. The petition sought to challenge the assessment made by the tax authorities, arguing that the procedures followed were not in accordance with the law. The court, presided over by Mr. Justice Syed Mansoor Shah and Mr. Justice Syed Hassan Azhar Rizvi, provided insight into the legal standards governing tax assessments, highlighting the balance between tax compliance and the protection of taxpayer rights. This case underscores the evolving landscape of tax law in Pakistan and serves as a significant reference for legal practitioners and tax professionals alike, particularly in understanding the intricacies of the Income Tax Ordinance.... |
| 1981 SLD 2017, 1981 AIR 1055, 1981 SCR 435 | Civil Appeal No. 1185 of 1979 , decided on 15.12.1981 | In the case of Hindustan Brown Boveri Ltd. and Hindustan Engineering Co. Ltd. vs. State of Gujarat, the Supreme Court of India addressed significant issues related to the Gujarat Sales Tax Act, 1969. The appellants, two manufacturing companies, were subjected to purchase tax for allegedly violating the terms of their purchase certificates. The court examined the definition of 'taxable goods' and the implications of exemptions under section 49 of the Act. The judgment emphasized the importance of adhering to the declarations made under Form No. 19, which specified the intended use of purchased raw materials. Despite the appeals' arguments that their manufactured goods qualified as taxable, the court upheld the tax authority's decisions, highlighting the complexities of tax law and the necessity for compliance. This case serves as a crucial reference for understanding sales tax liabilities and the interpretation of taxable goods under the Gujarat Sales Tax Act.... |
| 1987 SLD 765, 1987 SCMR 1919 | Criminal Petition for Leave to Appeal No. 409 and , decided on 11.07.1987 | In the case of Ghulam Ahmad vs. The State, the Supreme Court of Pakistan dealt with a complex matter involving the Penal Code, specifically section 302/34, concerning the murder of Atta Mohammad. The case revolved around the acquittal of three accused and the conviction of Sher Mohammad by the Lahore High Court. The prosecution's motives were discredited as far-fetched, while the ocular testimonies were central to the proceedings. The Supreme Court ultimately upheld the lower court's decision, emphasizing the integrity of the judicial process and the necessity of credible evidence. This case highlights critical issues in criminal law, including the burden of proof, the evaluation of witness testimony, and the standards for overturning lower court rulings. Legal practitioners and scholars may find this case particularly relevant in discussions of appeal processes and judicial discretion in criminal matters. Keywords such as 'criminal law', 'murder conviction', 'Supreme Court rulings', a... |
| 1993 SLD 599, 1993 SCMR 543 | Civil Appeal No.280 of 1992 , decided on 05.10.1992 | In the landmark case of Civil Appeal No. 280 of 1992, the Supreme Court of Pakistan addressed critical issues surrounding pre-emption rights under the North West Frontier Province Pre-emption Act, 1987. The case arose when KALA KHAN challenged the dismissal of his suit by the Peshawar High Court against AYYUB KHAN. The Supreme Court emphasized the necessity for both parties to share property equally when pre-emption rights are invoked, particularly when the sale occurred before the new law was enacted. This ruling clarifies the application of the law and ensures equitable treatment under pre-emption rights, reinforcing the legal framework established by the North West Frontier Province Pre-emption Act, 1987. The case is significant for legal practitioners and parties involved in property disputes, highlighting the importance of timely action in asserting pre-emption rights. Keywords such as 'pre-emption rights', 'North West Frontier Province', and 'property law' are crucial for underst... |
| 2001 SLD 1629, 2001 PLC 367 | C.P.No.S 159 of 1999 , decided on 27.10.2000 | In the case of KOHINOOR TEA COMPANY (PVT.) LTD vs. DIRECTOR OF LABOUR, the Sindh High Court addressed the maintainability of a constitutional petition concerning the registration of a trade union. The court held that the employer's challenge to the union's registration was not appropriately brought before it, as the petitioners had not availed themselves of the available legal remedies under the Industrial Relations Ordinance (XXIII of 1969). The court reiterated that disputes regarding trade union registrations should be resolved through the Labour Court, emphasizing the significance of following statutory procedures before resorting to constitutional claims. This case underscores the legal framework governing industrial relations and the necessity for parties to utilize established avenues for redress, ensuring that judicial resources are not misallocated to disputes that can be effectively managed through specialized tribunals. The judgment serves as a precedent for future cases inv... |
| 1979 SLD 990 = (1979) 117 ITR 55 | TC No. 117 of 1974 | In the case of Jonas Woodhead and Sons (India) Ltd v. Commissioner of Income Tax, the Madras High Court examined the nature of royalty payments made by the assessee to an English company for technical know-how in setting up a manufacturing plant. The court found that the payments constituted capital expenditure under section 37(1) of the Income-tax Act, 1961, as they were associated with acquiring an enduring asset. The ruling emphasized the distinction between capital and revenue expenditure, clarifying that payments for information and services leading to the establishment of a factory were capital in nature. This case highlights the importance of understanding the nature of agreements and payments in tax law, particularly in determining allowable deductions for businesses. The judgment reinforces the principle that payments made for acquiring assets with enduring benefits are classified as capital expenditures, impacting how companies manage their tax liabilities.... |
| 2009 SLD 268, 2009 SCMR 1022 | Civil Petition No.38-P of 2008 , decided on 06.11.2008 | This case revolves around the interpretation of the Limitation Act, 1908, particularly focusing on the timelines for filing review applications following a High Court decision. The Supreme Court of Pakistan adjudicated on the validity of an appeal regarding election results, emphasizing the importance of adhering to legal procedures in the context of electoral qualifications. The judgment clarified that the review process is strictly governed by the limitation periods set forth in the law. The case highlights the intersection of electoral law and administrative justice, ensuring that candidates meet educational requirements to contest elections. Legal professionals must remain vigilant about compliance with procedural timelines to uphold the integrity of electoral processes. The ruling reinforces the significance of educational qualifications in elections, making this case a landmark in electoral law discourse.... |
| 1994 SLD 1208 = 1994 CLC 459 | Writ Petition No. 10351 of 1992 , decided on 20.03.1993 | In the case of Hazrat Gul Khan vs. Government of Punjab, heard by the Lahore High Court, the petitioner challenged the legality of orders regarding a coal-mines licensing application. The court analyzed the claims made by the petitioner regarding overlapping areas that had been surrendered by the P.M.D.C. and concluded that the previous decisions were upheld correctly. The court emphasized that no rights of the petitioner were infringed, and the application was duly considered as per the remand order. This case highlights the importance of adhering to remand directives in administrative legal proceedings and the necessity for petitioners to establish clear legal grounds for intervention in constitutional matters. Keywords: coal-mines license, constitutional jurisdiction, Lahore High Court, legal proceedings, administrative law.... |
| 2020 SLD 869, 2020 PTD 920 | Customs Appeal No. K-751 of 2011 , decided on 09.07.2019 | In the pivotal case of Customs Appeal No. K-751 of 2011, adjudicated by the Customs Appellate Tribunal on July 9, 2019, the Tribunal upheld the confiscation of 150 bags of Indian and Vietnamese black tea seized from a private godown in Karachi. The seizure was executed by the Directorate General of Intelligence and Investigation-FBR under the Customs Act, 1969 and Imports and Exports (Control) Act, 1950. The appellant, represented by advocate Ch. Rafiq, contested the legitimacy of the show-cause notice issued four months post-seizure, the absence of a notice under Section 171, the onus of proof borne by the department, the lack of imposed penalties, and the claim that the goods were locally procured. However, the Tribunal found that the specific sections under the Customs Act extended beyond the typical two-month limitation period due to the goods being listed under SRO No. 566(I)/2005. The appellant failed to furnish lawful possession documents, and the presence of "Transit to Afghani... |
| 2012 SLD 1118, 2012 PLD 268 | Civil Appeal No.558 of 2002 , decided on 08.01.2013 | In the landmark case Civil Appeal No.558 of 2002, adjudicated by the Supreme Court of Pakistan on January 8, 2013, the court addressed critical issues surrounding constitutional petitions, mortgage redemption, and procedural fairness under the Frontier Crimes Regulations. The appellant, Umar Baz Khan, challenged the Peshawar High Court's decision that favored Syed Jehanzeb and others, asserting that procedural lapses, including non-payment of costs and delays amounting to laches, warranted dismissal of his petition. The Supreme Court, however, meticulously analyzed the interplay between procedural rules and substantive justice, emphasizing that rigid application of procedural norms should not overshadow equitable considerations. The bench, comprising Justices Anwar Zaheer, Jamali, Tariq Parvez, and Ejaz Afzal Khan, underscored that the mortgagor's proactive efforts to redeem the property within the contractual timeframe demonstrated good faith, thereby negating claims of laches. Furthe... |
| 1962 SLD 410 = (1962) 45 ITR 566 | MISC. JUDICIAL CASE No. 643 OF 1957 , decided on 28.06.1961 | In the pivotal case of Bhagwandas Shyamsunder versus the Commissioner of Income Tax, adjudicated by the Patna High Court on June 28, 1961, the judiciary meticulously examined the application of Section 271(1)(c) of the Income-tax Act, 1961, which correlates to Section 28(1)(c) of the Indian Income-tax Act, 1922. This case underscores the stringent measures enforced against income concealment and the resultant penalties under Indian tax law. The appellant, Bhagwandas Shyamsunder, a Hindu Undivided Family (HUF) engaged in the cloth business in Gaya, filed an income tax return for the assessment year 1949-50, declaring a net loss. However, discrepancies were identified by the Income-tax Officer (ITO) during the examination of the assessee's financial records. Specifically, the ITO discovered that a significant amount of Rs. 36,300 recorded in the cash books was not transferred to the ledger account. Additionally, fixed deposits totaling Rs. 37,000 were held in the names of the assessee's... |
| 2021 SLD 2514, 2021 PCRLJ 1114 | Jail Criminal Appeal No. 759-P of 2019 , decided on 26.01.2021 | The Peshawar High Court delivered a pivotal judgment on January 26, 2021, in the case of Jail Criminal Appeal No. 759-P of 2019, cited as 2021 SLD 2514 and 2021 PCRLJ 1114. The appellant, RMUJAHID, challenged his conviction under sections 302(b) and 392 of the Penal Code (XLV of 1860) and section 15 of the Khyber Pakhtunkhwa Arms Act (XXIII of 2013). Presided over by Justices Rooh-ul-Amin Khan and Ijaz Anwar, the court meticulously analyzed the evidence presented during the hearing held on the same day as the decision. Central to the case was the accusation that RMUJAHID committed murder and robbery, possessing an unlicensed weapon. However, the prosecution's case was significantly undermined by the absence of eyewitness testimony and the inconsistencies in the evidence handling. The appellant was initially convicted and sentenced to rigorous imprisonment and fines under the specified sections. Nonetheless, during the appeal, substantial doubts were raised regarding the provenance and... |
| 1984 SLD 394, 1984 SCMR 160 | Civil Petition No. 917 of 1980 , decided on 06.08.1983 | This case revolves around the ejectment of a tenant by the landlord under the West Pakistan Urban Rent Restriction Ordinance. The petitioner, Mst. SAEERA BIBI, sought to evict her tenant, Ghulam Muhammad, citing default in rent payments and personal necessity for the property. The Lahore High Court had previously overturned the eviction order, leading the landlord to appeal to the Supreme Court. The Supreme Court's decision focused on the interpretation of the landlord's requirements and the tenant's default in payment. This case highlights the complexities of landlord-tenant law in Pakistan and the judicial scrutiny of eviction applications under rent control laws. Keywords include 'landlord-tenant law', 'eviction', 'rent control', 'Supreme Court of Pakistan', and 'legal representation'.... |
| 2017 SLD 1790, 2017 CLC 1731 | C. R. No. 2897 of 2010 , decided on 13.05.2016 | In the case of C. R. No. 2897 of 2010, the Lahore High Court addressed the complexities surrounding the validity of a gift memorandum executed by a deceased father in favor of his sons. The court scrutinized the evidence provided by the petitioners, which included a memorandum of gift that lacked critical details such as the date, venue, and witness information necessary to substantiate their claim. The judgment emphasized the legal requirements for a valid gift, which encompass a clear declaration, acceptance by the donees, and the delivery of possession. The court found that the petitioners had not met these requirements, as the testimonies of the witnesses were inconsistent and did not corroborate the execution of the gift as claimed. Furthermore, the court noted that the petitioners did not provide any evidence to demonstrate the motive behind excluding their sisters from the gift, which is essential when some legal heirs are deprived of their inheritance. The ruling serves as a si... |
| 2024 SLD 3393 | ITA NO. 1737/KB/2023 , decided on 23.01.2024 | This case involves the Appellate Tribunal Inland Revenue's decision on an appeal filed by Mr. Imad Iqbal against the tax assessment by the CIR RTO-II, Karachi under the Income Tax Ordinance, 2001. The tribunal, presided over by MR. M. AMINULLAH SIDDIQUI and MR. AIJAZ AHMED KHAN, examined the legal arguments and evidence presented by both the appellant and the respondent. The key focus was on the interpretation of Section 122(1) of the Income Tax Ordinance, which outlines the conditions under which tax assessments may be deemed valid. The tribunal concluded that the assessment was justified and upheld it, reinforcing the need for strict adherence to tax law compliance. This decision is significant for future tax assessments and serves as a guideline for taxpayers to maintain adequate records and documentation to avoid disputes with tax authorities. Keywords: Income Tax Ordinance, tax assessment, legal compliance, Appellate Tribunal, Karachi.... |
| 1971 SLD 705 = (1971) 82 ITR 62 | MATTER No. 6 OF 1966 , decided on 24.07.1970 | The case revolves around the Assam Oil Co. Ltd. and its claims for deductions related to administrative charges incurred by the Burma Oil Company Ltd. in London. The Income Tax Officer initially accepted these claims but later sought to reassess the income for the years 1957-58 to 1959-60 based on a new auditor's certificate stating that only 10% of the total administrative expenses were reasonable. The court ruled that the ITO could not reopen the assessment based on this new information since the claims had been previously accepted. This case highlights the importance of established procedures and the need for tax authorities to be consistent in their dealings with taxpayers. It underscores the legal principles surrounding income escaping assessment and reassessment procedures under the Income-tax Act, 1961, particularly sections 147 and 148. The decision reinforces the notion that once a claim is accepted, it cannot be arbitrarily questioned later without substantial grounds. This c... |
| 1988 SLD 2131 = 1988 SCMR 34 | This case revolves around a dispute over the ownership of a house, with the Supreme Court of Pakistan affirming the lower courts' decisions that the house belonged to the predecessor-in-interest of the respondents. The petitioners sought to amend their written statement to include a plea of adverse possession but did so at a late stage in the proceedings. The Court ruled that allowing such an amendment would necessitate further evidence, which was not justified as no explanation was provided for the delay in raising this plea. Consequently, the petition was dismissed, reinforcing the principle that procedural timelines must be adhered to in judicial proceedings. This case highlights the importance of timely action in legal disputes and the courts' reluctance to allow amendments that disrupt the trial process.... | |
| 2015 SLD 502, 2015 PLD 221 | Suit No. 811 of 2007 , decided on 27.10.2014 | This case revolves around the liability of a shipping carrier in an unfortunate incident where a container toppled off a trailer, leading to fatalities. The Sindh High Court examined the responsibilities of the carrier under the Civil Procedure Code, specifically focusing on Order I, Rule 10. The court emphasized that the carrier's liability terminates once the goods are delivered to the consignee. The defense argued that the consignees mishandled the container after it was safely delivered, thus absolving the carrier of negligence. This ruling sets a significant precedent regarding the responsibilities of carriers and the implications of cargo handling, particularly in maritime law. Keywords include shipping liability, carrier negligence, Civil Procedure Code, and maritime law.... |
| 2019 SLD 2380, 2019 PLJ 59 | Labour Appeal No. 253 of 2014 , decided on 24.01.2019 | In this case, the appellant, who served as LM-II, faced compulsory retirement due to involvement in illegal activities concerning tubewell connections. He was issued a show-cause notice and subsequently admitted his guilt, which led to the imposition of a major penalty. Despite contesting the decision, the Labour Appellate Tribunal upheld the trial court's ruling, emphasizing that the appellant had received all entitled pensionary benefits and that any appeal he filed was out of time. The case highlights procedural compliance and the importance of maintaining records in legal appeals, particularly under the Punjab Industrial Relations Act, 2010. Key terms such as 'compulsory retirement', 'departmental appeal', and 'pensionary benefits' are crucial for understanding the implications of this ruling.... |
| 2001 SLD 1084, 2001 PCRLJ 1141 | Criminal Appeal No.246/J of 2000 , decided on 30.03.2001 | This case revolves around the tragic events leading to the double murder of Muhammad Akram and Kausar Bibi, committed by Muhammad Latif, the father of Kausar Bibi. On the morning of November 7, 1994, the appellant discovered both deceased in an objectionable position within his home, which provoked him to act violently. The Lahore High Court, in its judgment dated March 30, 2001, analyzed the circumstances under which the crimes occurred, taking into account the principles of justice and the cultural context regarding familial honor. The court ultimately decided to reduce the appellant's sentences to the time he had already served, recognizing the mitigating factors of provocation and the need for a humane approach to justice. This case highlights the complexities of legal interpretations in homicide cases, especially those involving emotional and cultural dimensions, and raises questions about the balance between legal accountability and understanding human behavior in extreme situati... |
| 1963 SLD 130 = (1963) 47 ITR 872 | IT REFERENCE No. 17 OF 1960 , decided on 29.03.1962 | This case revolves around the interpretation of the Income Tax Act, 1922, particularly section 34 concerning income escaping assessment. The Kerala High Court examined the reassessment proceedings for the assessment year 1948-49, where the Income Tax Officer (ITO) included a cash credit in the name of the assessee's wife as undisclosed income. The court ruled on the obligations of the assessee to disclose all material facts and the criteria under which the ITO could issue notices for reassessment. The decision highlights the balance between the taxpayer's right to a fair assessment and the government's duty to ensure compliance with tax laws. Keywords such as 'Income Tax Act', 'undisclosed income', 'Kerala High Court', and 'tax reassessment' are pivotal in understanding the case's implications.... |
| 1990 SLD 531 = 1990 SCMR 290 | Criminal Petition No. 309 of 1987 , decided on 20.06.1989 | This case details the appeal of Muzaffar Hussain against the conviction of Naukar Hussain under section 304, Part II of the Penal Code for the murder of Mohammad Anwar. The Supreme Court upheld the High Court's decision, which concluded that the act was not premeditated and did not warrant a capital sentence under section 302 of the Penal Code. The ruling emphasized the importance of the context in which the crime was committed, taking into account the lack of premeditation and undue advantage taken by the accused. The dismissal of the petition underscores the judicial system's adherence to legal principles and the careful consideration of the circumstances surrounding the case.... |
| 2023 SLD 22, 2023 SCMR 153 | Civil Petition No. 1451 of 2020 , decided on 07.11.2022 | In the landmark case of Sajid Mehmood vs. Mst. Shazia Azad, the Supreme Court of Pakistan addressed the implications of the Family Courts Act, 1964 and the Oaths Act, 1873, particularly concerning the recovery of dower and dowry articles in family law disputes. The case arose when the husband-petitioner sought a special oath from the wife-respondent regarding the dowry articles allegedly provided at the time of marriage. The Court ruled that once the wife accepted the offer and took the special oath, the husband was bound by his promise and could not withdraw it without satisfactory cause. This decision reinforces the legal principle that an agreement made under the Oaths Act creates binding obligations on the parties involved. The Supreme Court's ruling emphasizes the importance of mutual consent and the enforceability of agreements made in family law contexts, ensuring that parties cannot easily evade their commitments after accepting an oath. This case highlights the evolving landsc... |
| 2012 SLD 2752, 2012 PLD 29 | Suit No. 1810 of 2010 , decided on 12.10.2011 | In the case of Society Apartments Complex Welfare Association vs. Federation of Pakistan, the Sindh High Court examined the validity of a suit filed by a welfare association seeking damages for alleged mental distress caused by actions related to a lease deed. The court highlighted the importance of legal standing, determining that the association had no grounds to claim damages typically reserved for individuals. The ruling clarified the limited scope of the association's constitution and emphasized that any disputes regarding property rights should be pursued by the individual allottees. This case underscores critical aspects of civil procedure and the necessity for proper legal representation in claims involving property disputes. The decision is significant for welfare associations and their legal capacities.... |
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| 1989 SLD 1723, 1989 SCMR 1485 | Civil Petition for Leave to Appeal No.60 of 1985 , decided on 26.02.1989 | In the landmark case of WAZEER ALI vs ABDULLAH, the Supreme Court of Pakistan addressed critical issues regarding property rights and the validity of a sale-deed. The petitioner, WAZEER ALI, sought a declaration that he had not sold his land to the respondents through a sale-deed dated 4-1-1967, which he claimed was fictitious and fraudulently obtained. The case hinged on whether the sale-deed was valid and if the respondents could prove their ownership. The District Judge's earlier ruling, which favored the respondents, was upheld by the Lahore High Court, prompting the petitioner to seek leave to appeal to the Supreme Court. The Supreme Court, through judges MUHAMMAD AFZAL ZULLAH and USMAN ALI SHAH, found that the factual issues raised had already been thoroughly examined and resolved by the lower courts, leading to a dismissal of the petition. This case highlights the complexities of property law, the importance of evidentiary standards in civil disputes, and the limitations of appe... |
| 1996 SLD 589, 1996 PLC 589 | Appeal No.238 of 1995/Pb. , decided on 04.12.1995 | This case revolves around a dispute within the United Labour Union at the Punjab Road Transport Corporation (PRTC) regarding the assignment of duties to conductors. The Labour Court had initially ruled that only conductors should be assigned to vehicles, which led to an appeal by a rival union group. The court found that the rival group lacked a valid premise for their appeal, as conductors had a reputation for engaging in irregularities that harmed public interest. The court emphasized the importance of allowing management to operate according to its regulations while ensuring fair treatment of all employees. The decision highlights key issues in labor relations, including the proper assignment of duties and the role of unions in advocating for their members' interests. Keywords such as 'labor relations', 'unfair labor practices', and 'management rights' are pivotal in understanding the implications of this case.... |
| 2007 SLD 1050, (2007) 288 ITR 634 | ... | |
| 1981 SLD 1776 = (1981) 130 ITR 955 | IT REFERENCE No. 6 OF 1976 , decided on 02.12.1980 | In the landmark case of Commissioner of Income Tax v. Maskara Tea Estate, the Gauhati High Court examined the applicability of penalties under the Income-tax Act, 1961, particularly sections 271(1)(a)(i) and 271(2). The case arose when the assessee-firm filed a belated return for the assessment year 1963-64, which led to a penalty being imposed for late filing. The court analyzed the nature of penal provisions, asserting that they must be interpreted strictly and in favor of the taxpayer when ambiguity exists. The court ruled that since the assessee had paid all dues through advance tax prior to the due date of filing, no penalties were applicable. The judgment reinforced principles of fair taxation and legal clarity, establishing a precedent for future tax-related cases. This case is significant for tax lawyers and advocates as it highlights the importance of compliance and the stringent interpretation of tax laws. The ruling serves as a guiding principle for similar cases, ensuring t... |
| 2006 SLD 1858, 2006 PTD 39 | D-2125 of 2001 , decided on 27.09.2005 | In the case of Messrs Nasser Brothers (PVT.) Limited vs. Federation of Pakistan, the Sindh High Court examined the constitutional petition concerning the exemption from central excise duty on imported lubricant oils and grease. The court found that the exemption, which was initially available under S.R.O. 454(I)/96, was withdrawn before the goods arrived in Pakistan. The petitioner argued that they had acquired vested rights to the exemption based on their purchase contracts and the establishment of Letters of Credit. However, the court ruled that the legislative changes, particularly the introduction of section 31-A of the Customs Act, rendered the previous rights claimed by the petitioner invalid. The judgment underscored the importance of compliance with current laws and the effects of amendments on existing contracts. This case serves as a key reference for issues related to excise duty exemptions and the impact of legislative changes on contractual obligations.... |
| 2005 SLD 649, 2005 PTD 2239, (2005) 91 TAX 278 | W.T.As. Nos. 1339 of 2001 and 84 of 2003 , decided on 28.02.2005 | In the landmark case decided by the Lahore High Court on February 28, 2005, the court addressed the interpretation of 'gross annual letting value' (GALV) as defined in the Wealth Tax Rules, 1963. The court ruled that it is not necessary for a property to have been actually let out to apply GALV for taxation purposes. This case is significant for taxpayers and property owners as it clarifies that GALV is a notional value that reflects the potential rental income a property could generate, regardless of its actual rental status. The court dismissed the appeal made by the Commissioner of Income Tax/Wealth Tax, reinforcing the notion that tax assessments should be based on reasonable expectations rather than strict adherence to actual rental contracts. This ruling is pivotal for understanding wealth tax assessments in Pakistan and serves as a precedent for future cases involving property valuation and tax obligations.... |
| 2018 SLD 2908, 2018 PLJ 1163 | W.P. No. 1860 of 2014 , decided on 08.02.2016 | This case revolves around the recruitment process in the Bahawalnagar district, highlighting the significance of adhering to established guidelines and the court's directives. The Lahore High Court's ruling emphasized the necessity of implementing the recommendations of the inquiry committee formed to address recruitment issues. The decision underscores the importance of timely action in issuing appointment letters to candidates, reinforcing the legal framework established by the Constitution of Pakistan. The court's judgment serves as a critical reference for future recruitment processes, ensuring that established timelines are respected to avoid unnecessary delays in filling vacancies. The ruling is particularly relevant for legal practitioners, human resource professionals, and government officials involved in recruitment, providing a clear framework for compliance and accountability.... |
| 2003 SLD 690, 2003 SCMR 1701 | Civil Petition No.201-K of 1997 , decided on 27.01.1998 | This case revolves around the Fatal Accidents Act, 1855, focusing on the right to compensation for families due to the loss of a loved one. The Supreme Court of Pakistan analyzed the failure of the defendants to respond in a timely manner and the implications of such negligence. The decision reinforces the importance of adhering to procedural timelines in civil litigation, ensuring that justice is served efficiently. The case emphasizes the role of the courts in upholding the rights of plaintiffs seeking compensation for fatal accidents, highlighting the legal responsibilities of defendants and their counsel. The ruling serves as a precedent in similar cases where delays and non-compliance can significantly impact the outcome. Key terms include Fatal Accidents Act, compensation, civil procedure, and judicial efficiency.... |
| 2007 SLD 3794, (2007) 292 ITR 29, [2007] 159 TAXMAN 410 (DELHI) | CW NOS. 4997, 5010 AND 5062 OF 2005 , decided on 15.12.2006 | The case of Basu Distributors (P.) Ltd. v. Income-tax Officer revolves around the interpretation of the Income Tax Act, 1961, particularly Section 153 concerning the time limits for assessments. The Delhi High Court examined whether the time limit under Section 153(2A) was applicable when only part of an assessment was remanded. The Court ruled that the entire assessment was not set aside, allowing the Assessing Officer to continue the proceedings. This case highlights the importance of understanding procedural timelines in tax assessments and the avenues available for assessees to seek redress. The ruling also underscores the necessity for prompt actions by tax authorities to avoid unnecessary delays. This case is significant for taxpayers facing similar issues with tax assessments and the legal interpretations surrounding them.... |
| 2001 SLD 2774, (2001) 250 ITR 348 | D-2741 of 1999 , decided on 22.12.2001 | In the case of Maruti Mills (P.) Ltd. vs. Union of India, the Rajasthan High Court addressed crucial issues regarding the power of income-tax authorities during surveys under the Income-tax Act, 1961. The central question was whether the authorities could impound documents during a survey conducted under section 133A. The court determined that such actions were not permissible, stressing the need for adherence to statutory guidelines. The judgment highlighted the importance of proper legal procedures and the limitations of authority in tax assessments. This case serves as a significant reference for taxpayers and legal practitioners regarding income tax surveys, reinforcing the principle that what cannot be done directly should not be accomplished indirectly. The court's decision reflects a commitment to uphold legal norms and protect taxpayer rights, making it a landmark ruling in tax law. Key terms include income tax, survey, legal authority, impoundment, statutory provisions, and ta... |
| 1986 SLD 2583, (1986) 162 ITR 622 | D-2741 of 2016 , decided on 01.01.1986 | In the landmark case between the Commissioner of Income Tax and Phalton Sugar Works Ltd., the Bombay High Court deliberated on the issue of business expenditure deductions under the Income-tax Act, 1961. The Court examined the allowability of interest on an overdraft account which was utilized to pay taxes. The Tribunal had initially disallowed the interest deduction, asserting that the overdraft was specifically used for tax payments. The High Court reinforced the Tribunal's decision, emphasizing that the assessee could not introduce arguments not previously raised. Moreover, the Court ruled that the deduction for disputed liabilities could only be claimed in the year they were settled, thus denying the claim for the relevant assessment year. This case underscores the importance of adhering to procedural norms in tax assessments and the challenges of claiming deductions in tax matters.... |
| 2017 SLD 904, 2017 PLJ 157 | Crl. Rev. No. 822 of 2011 , decided on 27.01.2016 | This case revolves around the acquittal of Abu Saeed Ahsan Islahi, who was implicated in a fraud involving dishonored cheques and forged documents. The Lahore High Court reviewed the lengthy proceedings that lasted over 16 years without any evidence from the prosecution. The court emphasized the failure of the prosecution to produce witnesses and establish a case against the respondent. The decision highlights the critical role of timely evidence and the necessity of a fair trial, ensuring justice is served based on facts rather than prolonged allegations. It serves as a reminder of the legal principles governing acquittals under Section 249-A of the Criminal Procedure Code, especially in cases lacking substantial evidence. This landmark ruling underscores the significance of due process in criminal law, particularly in financial fraud cases, and the responsibilities of legal practitioners in ensuring justice.... |
| 2002 SLD 1685, 2002 PLC 20 | Appeal No. 12(105) of 1998 L. , decided on 11.06.1998 | In the case of Amir Ahmad vs. Muhammad Akram Khan, the National Industrial Relations Commission addressed the issue of unfair labor practices following the dismissal of Amir Ahmad from NESPAK. The complainant alleged that his dismissal was a result of his active participation in trade union activities. However, the evidence presented during the inquiry indicated that he was dismissed for serious misconduct involving physical violence against a colleague. The Commission highlighted the absence of credible evidence supporting the claim of victimization based on union activities. Additionally, the significant delay in filing the complaint raised questions about the legitimacy of the claims. Ultimately, the Commission upheld the dismissal, emphasizing the importance of maintaining workplace safety and the integrity of disciplinary procedures. This case underscores the need for employees to substantiate claims of unfair treatment with clear evidence, particularly in labor relations contexts... |
| 1956 SLD 138 = (1956) 29 ITR 683 | N/A , decided on 01.01.1956 | In the case before the Madras High Court, the petitioner, S.RM.AR.RM. Ramanathan Chettiar, contested the adjustment of his refundable income tax amount against arrears due for previous assessment years. The Income Tax Officer (ITO) had adjusted Rs. 20,635-15-0 towards tax arrears from 1940-41 and 1941-42, which the petitioner argued were related to foreign income with ongoing currency restrictions. The court reviewed the provisions of the Income-tax Act, 1961, and the Indian Income-tax Act, 1922, specifically sections 245, 220, 49E, and 45. It concluded that the ITO's actions were legitimate, as the liability to pay tax existed despite the petitioner not being deemed in default. This case highlights crucial tax law principles and the authority of tax officers, reinforcing the importance of understanding tax obligations and the implications of income from abroad. It serves as a significant reference for similar disputes regarding tax refunds and liabilities, making it a vital case for t... |
| 1986 SLD 152 = 1986 PTD 836 | , decided on 31.03.1986 | In the case before the Appellate Tribunal Inland Revenue, the appellant, Messrs Murad Pottery Works, contested the sales tax liability imposed on their flower pots and decorative pieces. The Tribunal examined the provisions of the Sales Tax Act, particularly Section 7 and Notification No. 9 of 27-9-1951, which exempts pottery articles from sales tax. The Tribunal determined that the goods in question, made of baked clay, fall under the definition of pottery and are therefore exempt. This ruling clarified the distinction between decorative articles and toys, affirming that items manufactured by the appellant are exempt under both relevant notifications. The Tribunal's decision is crucial for businesses involved in pottery manufacturing, ensuring clarity in the application of sales tax exemptions. Keywords include sales tax exemption, pottery, decorative pieces, and legal precedent in taxation.... |
| 2022 SLD 1043, 2022 SCMR 1054 | Civil Petition No. 3958 of 2019 , decided on 02.02.2022 | In the landmark decision of Civil Petition No. 3958 of 2019, the Supreme Court of Pakistan meticulously examined the validity of a land mutation dispute under the Punjab Land Revenue Act, 1967, Specific Relief Act, 1877, and the Civil Procedure Code (V of 1908). The petitioner, Nasir Ali, challenged the authenticity of a mutation document favoring Muhammad Asghar, alleging deceit and fraudulent transaction. Represented by Advocate Mian Muhammad Hussain Chotya, the petitioner failed to provide substantial evidence to support claims of being bedridden during the signing of the mutation, weakening the credibility of his assertions. Conversely, the respondent, Muhammad Asghar, supported by Advocate Mian Muhammad Hanif, presented robust evidence including witness testimonies from Revenue Officers and Lambardars, confirming the genuine execution and attestation of the mutation documents. The Court emphasized the importance of the burden of proof resting on the party challenging the mutation,... |
| 2006 SLD 1915, 2006 PLC 1323 | Appeal No.719 of 2006 , decided on 13.09.2006 | In the landmark case Service Tribunal, Punjab adjudicated Appeal No.719 of 2006 involving MUHAMMAD AFZAL, a retired Assistant Excise and Taxation Officer, challenging his retirement based on an alleged incorrect date of birth. The appellant claimed that his date of birth was mistakenly recorded as 2-2-1946 instead of the actual 20-2-1948, which led to premature retirement. However, the tribunal dismissed the appeal, emphasizing adherence to the Notifications dated 4-9-1975 and 15-11-2000, which stated that any corrections to the date of birth must be made within two years of entry into service. The tribunal found that the appellant himself had declared his age inaccurately during recruitment, potentially to meet the age requirement for employment. Despite the appellant's attempt to rectify the date of birth just a year before retirement, the tribunal held that amendments post the stipulated period were impermissible, thereby upholding the original retirement decision. This case undersc... |
| 2022 SLD 478, 2022 CLC 355 | Civil Revision No.27 of 2014 , decided on 26.11.2020 | In the landmark case Civil Revision No.27 of 2014, decided on November 26, 2020, by the Balochistan High Court in Quetta, Abdul Hassan and others (petitioners) contested the decision of lower courts regarding the utilization of a ground water tank constructed in front of their shops. The case, cited as 2022 SLD 478 and 2022 CLC 355, revolved around disputes over water rights and property boundaries, invoking the Civil Procedure Code (V of 1908) and the Arbitration Act of 1940. The petitioners, represented by Ajmal Lawan, sought declarations of their rights to utilize water stored in the ground water tank and the installation of new pipelines, as per an arbitration award dated September 21, 2010. The respondents, Abdul Haleem and others, defended their actions by citing the Arbitration Act, arguing that the dispute had already been resolved through arbitration, making the suit inadmissible. The trial court initially dismissed the suit, a decision that was overturned by the Additional D... |
| 1978 SLD 189, 1978 SCMR 266 | 137 R of 1977 , decided on 28.03.1978 | In the landmark case of Dorab Patel and Qaisar Khan vs. Ch. Khurshid Alam, the Supreme Court of Pakistan deliberated on Civil Petition for Special Leave to Appeal No. 137 R of 1977. Decided on March 28, 1978, the case highlighted critical aspects of the Civil Procedure Code (V of 1908), specifically Section 151 and Order XLI, rule 19. The petitioner, Muhammad Munawar, alongside his legal representatives Maulvi Sirajul Haq and M. A. Siddiqui, challenged the eviction decreed by the respondent, Ch. Khurshid Alam. Central to the case was the incorrect listing of the petitioner's name in the High Court's cause list, which allegedly led to the inadvertent dismissal of his appeal for default. Despite the petitioner's assertions of non-intentional absence due to the cause list errors, the Supreme Court upheld the High Court's decision, emphasizing the necessity for advocates to diligently verify case details from both weekly and daily cause lists. The court referenced multiple precedents, incl... |
| 2020 SLD 1579, 2020 SCMR 1701 | Criminal Petition No. 630 of 2020 , decided on 24.07.2020 | In the landmark case of Criminal Petition No. 630 of 2020, adjudicated by the Supreme Court of Pakistan on July 24, 2020, the court deliberated on pivotal legal issues pertaining to bail procedures and the misuse of pre-arrest bail. The petitioners, including Muhammad Mumtaz Ahmad and others, were accused under Section 149 of the Penal Code (XLV of 1860) for causing injuries post the formation of an unlawful assembly. Additionally, under Section 497 of the Criminal Procedure Code (V of 1898), their conduct raised concerns regarding refusal and misuse of bail processes. The case originated from allegations made after an incident at the complainant's home within the jurisdiction of Police Station Miranpur, District Vehari, where profound disturbances led to multiple injuries. The accused allegedly orchestrated a cross-version, which failed to gain traction with the local police authorities. Initially, the sessions court, presided over by a learned Additional Sessions Judge at Mailsi, d... |
| 1997 SLD 804 = 1997 PLC 443 | Appeals Nos. KAR-64 and KAR-65 of 1996 , decided on 11.08.1996 | This case revolves around the termination of services of two employees, Mujeebur Rehman and Moinuddin, from Pakistan Steel Mills Corporation. Both employees were initially appointed as highly skilled workers and later promoted. However, their services were terminated without a showcause notice or valid reasons. The Labour Court determined that despite the promotions, both employees continued to be classified as workmen under the Industrial Relations Ordinance, 1969. The court ruled that the terminations were unlawful, leading to their reinstatement with back benefits. This case highlights the importance of adhering to due process in employment termination cases and reinforces the definition of a workman under labor laws.... |
| 2021 SLD 1951, 2021 PLJ 1109 | Crl. A. No. 727 of 2019 , decided on 25.03.2021 | In the case cited as 2021 SLD 1951 and 2021 PLJ 1109, the Lahore High Court deliberated on Crl. A. No. 727 of 2019, involving petitioner Muhammad Rizwan and the State. Presided over by Justices Raja Shahid Mehmoood Abbasi and Muzamil Akhtar Shabir, the case revolved around convictions under Section 9(c) of the Control of Narcotics Substances Act, 1997. The petitioner was apprehended based on spy information from Police Station Ghalla Mandi, Sahiwal, with the recovery of charas amounting to 1110 grams. Initially sentenced to four years and six months RI, Rizwan faced the possibility of serving his entire sentence before his main appeal could be heard, prompting him to seek suspension of the sentence and bail. The court, recognizing the absence of misuse of bail concessions during the trial, granted the petitioner's request. Rizwan was admitted to bail with a bond of Rs. 200,000 and required to remain present for all appeal hearings. The decision was influenced by precedents such as Abdu... |
| 1969 SLD 291, 1969 PLD 614 | Reference Application No. 33 of 1965 , decided on 29.08.1968 | In the landmark case referenced as Application No. 33 of 1965, adjudicated by the Sindh High Court on August 29, 1968, the central issue revolved around the accurate determination of the annual letting value of a property for income tax purposes under the Income Tax Act, 1922. The Commissioner of Income Tax, acting under Section 66(2), assessed the rental value of Haji Ali Muhammad H.K. Dada's property without the available valuations from the Municipal or Excise and Taxation Authorities, necessitating an independent determination by the Income-tax Officer. This assessment was challenged, leading to an appeal before the Tribunal, which then directed a re-evaluation of the property's value incorporating the Municipal and Excise and Taxation Authorities' valuations. The petitioner, seeking further judicial clarification, moved to refer specific legal questions to the Sindh High Court. However, the Tribunal found the questions inaccurately framed, particularly the presumption of the comp... |
| 1994 SLD 945, 1994 SCMR 1868 | Civil Petition No. 621 of 1993 , decided on 08.02.1994 | In the landmark case of Civil Petition No. 621 of 1993, adjudicated by the Supreme Court of Pakistan on February 8, 1994, key legal principles under the North-West Frontier Province Tenancy Act, 1950 and the Constitution of Pakistan, 1973 were examined. The dispute centered around a consent decree that allocated a 1/2 share of land to the tenant and the remaining 1/2 share to the owners. Despite this decree, an unauthorized mutation was registered in favor of the tenant for the entire property, leading to litigation. The Trial Court validated the consent decree, granting the owners their rightful share, a decision upheld by both the Appellate Court and the High Court. The petitioner challenged these rulings, asserting their entitlement to full occupancy rights. However, the Supreme Court dismissed the petition, reinforcing the precedence of consent decrees and the importance of proper legal documentation in tenancy and land dispute resolutions. This case underscores the judiciary's rol... |
| 2009 SLD 2235, (2009) 312 ITR 51, (2009) 184 TAXMAN 93 | W.P. (C). No. 139 OF 2008 , decided on 19.01.2009 | In the significant case of W.P. (C). No. 139 OF 2008, adjudicated by the Kerala High Court on January 19, 2009, the petitioner, Kerala Rural Employment & Welfare Society, a state government undertaking registered under section 12A of the Income Tax Act, 1961, contested the Assessing Officer's refusal to grant exemption under section 11 for the accumulation of income for the assessment year 2000-01. Central to the dispute was Rule 17 of the Income-tax Rules, 1962, which explicitly requires charitable or religious trusts to file a notice of income accumulation using Form No. 10 within the deadline set by section 139(1) for filing income tax returns. The Assessing Officer had denied the exemption due to a delay in filing the notice, attributing the lapse to an oversight by the chartered accountant responsible for finalizing the accounts. The petitioner argued that the delay resulted from procedural inefficiencies and sought condonation based on a government circular that purportedly allow... |
| 1992 SCMR 435, 1992 SLD 539 | Civil Appeal No.574 of 1989 , decided on 16.12.1991 | In the landmark case of Civil Appeal No.574 of 1989, decided on December 16, 1991, the Supreme Appellate Court of Pakistan addressed the complexities surrounding the employment status and lien rights of civil servants transferred from provincial to federal positions. The appellant, Mazhar Ali, a permanent civil servant of the Punjab Government, was deputed to the Federal Government's Ministry of Finance without confirmation to a permanent post, invoking the Civil Servants Act (LXXI of 1973) and Civil Services Rules (Punjab). During his tenure, Mazhar faced disciplinary action leading to his compulsory retirement ordered by the President of Pakistan. Mazhar contended that as his lien should remain with the Punjab Government, the Federal Government lacked the jurisdiction to enforce his retirement. Initially, the Punjab Service Tribunal dismissed his appeal, citing conflicting notifications and applying the principle of estoppel. However, upon reaching the Supreme Appellate Court, it was... |
| 2022 SLD 951, 2022 SCMR 1119 | Civil Petition No. 1896-L of 2020 , decided on 24.09.2021 | In the case of MESSRS T N PAKISTAN PRIVATE LIMITED vs. THE COLLECTOR CUSTOMS AND OTHERS, the Supreme Court of Pakistan examined the validity of a Civil Petition for Leave to Appeal concerning customs duties exemption under the Customs Act, 1969. The petitioner sought exemption for a 'Fiber Manufacturing Plant' imported from China, relying on a certificate of origin which was found to be inadequate. The court's ruling highlighted the necessity for compliance with legal requirements and the consequences of failing to produce proper documentation. This case serves as a critical reminder for importers regarding the procedural obligations necessary to secure exemptions under customs laws, particularly in relation to international trade agreements such as the China-Pakistan Free Trade Area. The ruling reinforces the strict interpretation of customs regulations and the limited scope of judicial review in tax-related matters. Importers must ensure they meet all specified legal criteria to avoi... |
| 2004 SLD 2675, 2004 PTD 2479, (2004) 90 TAX 191 | Civil Appeals Nos. 67 to 72 and 73 to 77 of 2002 , decided on 28.05.2004 | In the case involving MESSRS AMIN SPINNING MILLS and KASHMIR TEXTILE MILLS against DEPUTY COLLECTOR CENTRAL EXCISE AND OTHERS, the Supreme Court of AJ&K addressed significant issues under the Income Tax Ordinance, 1979. The core of the case revolved around the amendment of the concise statements to include a point about the jurisdiction concerning the imposition of penalties and additional tax due to the absence of a designated bank for tax deposits. The Court, led by Chief Justice MUHAMMAD YUNUS SURAKHVI and Justice KHAWAJA MUHAMMAD SAEED, underscored the necessity of allowing such amendments to ensure a fair hearing and just outcomes. The decision emphasized the principle that different aspects of a primary legal question can be introduced at any stage of the proceedings if they relate to the core issue, thereby reinforcing the complexities involved in tax law and jurisdictional authority. The case is pivotal for understanding the procedural aspects of tax appeals and the importance ... |
| 2022 SLD 2146, 2022 MLD 1570 | Criminal Revision No. 15 of 2021 , decided on 31.03.2021 | In the case of Criminal Revision No. 15 of 2021, the Balochistan High Court addressed critical issues surrounding the examination of accused individuals under Section 342 of the Criminal Procedure Code. The case involved the accused, NASEER AHMED, who was charged under multiple sections of the Penal Code, including 302 (murder) and 324 (attempted murder). The court highlighted the necessity of allowing the accused to respond to incriminating evidence presented after their initial statements. The ruling underscored the legal obligation of the court to ensure that all evidence is put before the accused, thereby upholding the principles of justice and fair play in legal proceedings. The decision has implications for future cases regarding the rights of the accused and the procedural requirements for evidence presentation in criminal trials.... |
| 2014 SLD 1596, (2014) 109 TAX 7, 2014 PTCL 16 | T.R. No. 01-2011 , decided on 01.11.2014 | In the landmark case of T.R. No. 01-2011, the court addressed the legal status of the Multan Educational Trust under the Income Tax Ordinance, 2001. The pivotal question was whether the Trust, a society registered under the Societies Registration Act, 1860, could be classified as a 'Company' for tax purposes. The decision highlighted that societies established under legislative acts are indeed recognized as corporate entities, thus subject to minimum tax obligations. This case significantly impacts how educational trusts and similar societies are treated under tax law, emphasizing the necessity of formal registration to achieve corporate status. Legal practitioners and stakeholders in the education sector must be aware of this precedent as it sets a critical standard for tax liabilities of registered societies. The ruling clarifies the interpretation of 'formation' and 'establishment' under tax law, ensuring compliance among similar entities. Keywords: Income Tax Ordinance, corporate e... |
| 2019 SLD 1197, 2019 PLC 557 | C.P. No. D-1842 of 2015 , decided on 13.11.2017 | This case revolves around the unlawful termination of Irshad Ahmed Shaikh, a Deputy General Manager at the Port Qasim Authority. The Sindh High Court found that his removal lacked due process and was in violation of the Removal From Service (Special Powers) Ordinance. The court mandated his reinstatement and the payment of back benefits, emphasizing that pension rights are not merely favors from the employer but are earned through service. The judgment reinforces the need for adherence to legal standards in employment termination and the protection of employees' rights under the Constitution of Pakistan.... |
| 1985 SLD 901, (1985) 151 ITR 122 | TAX CASE PETITION No. 125 OF 1983 , decided on 27.07.1983 | In the case of TAX CASE PETITION No. 125 OF 1983, the Madras High Court addressed the issue of capital gains tax under Section 45 of the Income-tax Act, 1961. The case involved the transfer of shares at a loss by the assessee, M. Ramaswamy, to a company, Karumuthu Ramaswamy Finance (P.) Ltd. The Income Tax Officer (ITO) initially rejected the claim for capital loss adjustment, arguing that the transfer was incomplete without registration in the company's share register. However, the Tribunal upheld the transfer's validity, referencing the Supreme Court's ruling in V.R. Shelat v. P.I. Thakur, which established that the transfer is considered complete as long as the formalities between the transferor and transferee are satisfied, even without registration. This decision highlights the importance of recognizing equitable rights in share transactions and sets a precedent for future cases concerning capital gains and share transfers. The ruling emphasizes the need for clarity in the transfe... |
| 2011 SLD 6632, 2011 PCRLJ 1437 | Criminal Miscellaneous Application No. 219 of 2010 , decided on 15.04.2011 | In the case of Zulfiqar Ashraf vs. The State, the Sindh High Court addressed the application for quashing criminal proceedings under section 561-A of the Criminal Procedure Code. The applicant, Zulfiqar Ashraf, sought to dismiss the charges relating to the dishonestly issuing of a cheque, which was claimed to have been issued by his father. The court examined the inherent powers of the High Court and the necessity of allowing the trial to proceed in the interest of justice. It was determined that the allegations of criminal breach of trust were significant and warranted further examination in court, thus the application for quashment was dismissed. This case underscores the importance of due process and the careful application of the court's inherent powers in criminal matters.... |
| 1985 SLD 849, (1985) 151 ITR 553 | A.A.R. No. 427 OF 1998 , decided on 14.12.1998 | In the case of Jan De Nul N.V. v. Commissioner of Income Tax, the Authority for Advance Rulings addressed the tax implications for a foreign company engaged in dredging and marine contracting in India. The applicant, incorporated in Belgium, sought clarification on its tax status and the applicability of section 44BBB of the Income-tax Act, 1961, regarding a contract awarded by Chennai Port Trust. The ruling emphasized the importance of understanding tax liabilities for foreign entities operating in India, particularly in civil construction. The decision confirmed that the applicant's operations do not establish a permanent establishment in India and upheld the provisions of section 44BBB, allowing for a simplified tax assessment. This case serves as a crucial reference for foreign companies navigating tax regulations within India's complex legal framework, especially in the context of international contracts and tax treaties. Key terms include foreign company, tax liability, civil con... |
| 2007 SLD 2928, 2007 PLD 362 | C.M.As. Nos. 1607, 1641, 1749 of 2006 in High Cour , decided on 04.04.2007 | In the case of C.M.As. Nos. 1607, 1641, 1749 of 2006 in High Court Appeal No. 122 of 1997, the Sindh High Court addressed the issue of non-prosecution of an appeal that had been pending for almost nine years. The court dismissed the application for restoration, finding that the appellants, REX TALKIES (PVT.) LTD. and another, had failed to provide a satisfactory explanation for their inaction. The judgment emphasized that the law favors the adjudication of cases on their merits rather than on technical grounds. Despite engaging multiple counsels, the appellants did not diligently pursue their appeal, and the absence of their senior counsel on the date of dismissal was deemed a pretext. The court reiterated that each counsel engaged by a party is obligated to represent the client until officially discharged. The decision highlights the importance of accountability in legal representation and the need for parties to actively manage their cases. This case serves as a crucial reference for... |
| 2013 SLD 1602, 2013 SCMR 896 | Civil Appeals Nos. 495 to 499, 501, 502 and 754 of , decided on 10.04.2013 | This case revolves around the eligibility of employees from various autonomous and semi-autonomous government organizations in Pakistan for allotment of residential plots under the Islamabad Housing Scheme Phase-IV. The central issue was whether these employees qualified for the 75% quota reserved for civil servants or the 8% quota designated for employees of autonomous organizations. The Supreme Court concluded that the eligibility criteria were not contingent upon the civil servant status but rather on the type of organization the employees worked for. Consequently, the Court set aside the Islamabad High Court's ruling that favored the employees' claims to the 75% quota, emphasizing that the employees were only entitled to the 8% quota based on their employment status. This ruling clarifies the distinction in eligibility criteria and reinforces the importance of adhering to the Terms and Conditions outlined in the housing scheme. Keywords such as 'housing scheme', 'civil servants', '... |
| 1989 SLD 486, 1989 SCMR 285, 1989 SLD 1042 | Civil Petition for Special Leave to Appeal No. 109 , decided on 30.07.1988 | This case revolves around the interpretation of the West Pakistan Land Revenue Act regarding inheritance mutations. The Supreme Court of Pakistan clarified that review proceedings can be initiated on different grounds after prior proceedings have been quashed. The case involved disputes regarding the inheritance of land initially owned by a non-Muslim who embraced Islam before death. The court emphasized the importance of jurisdiction and the differentiation of parties in various proceedings. This ruling supports the legal principle that multiple review requests can be valid under the law, ensuring that rightful claims can still be addressed despite prior dismissals. This case highlights the complexities of land inheritance laws and the procedural rights of parties involved in inheritance disputes, particularly in cases involving evacuee properties.... |
| 1985 SLD 2320, 1985 PLC 1030 | SUK-161 of 1983 , decided on 10.04.1985 | In the case of Ashfaq Ali Moryani vs. United Bank Ltd., the Labour Appellate Tribunal, Sindh, addressed the appeal of an employee who was dismissed for alleged gross negligence. The key legal issues revolved around the definition of 'workman' under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance and the Industrial Relations Ordinance. The Tribunal found that the appellant, who held the title of officer, failed to demonstrate that the majority of his duties were clerical or manual. The court stressed that the work performed must be substantial and not incidental. The appeal was dismissed, reinforcing the importance of clear evidence in employment disputes and the stringent requirements for proving workman status under labor laws.... |
| 2014 SLD 1321, 2014 PLD 347 | Civil Appeal No.62-K of 2013 , decided on 23.10.2013 | In the case of Muhammad Nisar vs. Izhar Ahmed Shaikh, the Supreme Court of Pakistan addressed significant issues regarding tenancy rights under the Sindh Rented Premises Ordinance, 1979. The court found that following the death of a tenant, all legal heirs inherit the tenancy rights, thus establishing a landlord-tenant relationship. This ruling emphasized the importance of legal documentation in property transactions, particularly in cases where claims of ownership are made posthumously. The case serves as a critical reference point for future disputes involving tenancy and inheritance, highlighting the need for clarity in agreements to sell and the legal implications of tenancy laws. Key keywords include 'tenancy rights', 'landlord-tenant relationship', 'Sindh Rented Premises Ordinance', 'property law', and 'legal heirs'.... |
| 2015 SLD 2143, 2015 MLD 610 | Criminal Appeal No. 440 of 2010 , decided on 09.06.2014 | In the case of Muhammad Munir vs. The State, the Lahore High Court addressed critical issues surrounding a murder conviction under the Penal Code. The court scrutinized the evidence presented by the prosecution, including eyewitness accounts and medical testimony, which indicated that the accused shot the deceased, Muhammad Sharif, during a dispute over a joint wall. The court found the prosecution's case compelling, noting that the FIR was promptly registered, and there was no evidence of substitution or false implication. However, the court also considered several mitigating factors, such as the young age of the accused and the lack of established motive. Ultimately, the court maintained the conviction but reduced the death penalty to life imprisonment, emphasizing the need for justice tempered with mercy. This case illustrates the balance between upholding the law and considering the circumstances surrounding the accused, making it a significant precedent in criminal law.... |
| 1989 SLD 685, 1989 SCMR 656, 1989 SLD 1241 | Civil Petition for Leave to Appeal No.21-R of 1987 , decided on 05.12.1988 | The case revolves around the compensation rights of landowners affected by the Capital Development Authority's acquisition of land for the establishment of Islamabad. The petitioners argued that they faced discrimination as they were only offered one form of compensation, while others received multiple benefits. The Supreme Court examined the legal framework governing land acquisition and compensation, particularly focusing on the principles of equality and non-discrimination under the Constitution of Pakistan. The Court ultimately ruled against the petitioners, reinforcing the notion that the rights afforded to them under the previous schemes were adequate and that the claims of discrimination were unfounded. This case highlights significant legal principles regarding property rights, compensation mechanisms, and the interpretation of constitutional protections against discrimination. Keywords related to land acquisition, constitutional law, and property rights are crucial for underst... |
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| 2010 SLD 2965, (2010) 329 ITR 483 | D-2741 of 2016 , decided on 20.03.2006 | In the landmark case of Devsons (P.) Ltd. v. Commissioner of Income Tax, the Delhi High Court addressed critical issues surrounding the Income-tax Act, 1961, specifically focusing on sections concerning methods of accounting, unexplained expenditures, and penalties for concealment of income. The court determined that the assessee had maintained a consistent mercantile accounting system and that the income claimed was accurately reflected in the bills submitted to the JMC. The court criticized the Tribunal for its failure to recognize the validity of the log books documenting transactions with subcontractors and highlighted the importance of maintaining a consistent accounting method to avoid penalties. This case serves as a pivotal reference for businesses navigating income tax regulations and emphasizes the necessity of transparency and thorough record-keeping in accounting practices. The ruling reinforces the legal principles regarding income recognition and the need for substantial ... |
| 1996 SLD 409, 1996 PLC 266 | HYD-410 of 1991 , decided on 24.10.1995 | This case involves the Labour Appellate Tribunal of Sindh and addresses the issue of an employee's dismissal from service. The respondent, who had been working as a tractor driver on a work-charge basis, claimed reinstatement after being dismissed without notice or inquiry. The tribunal examined the definitions of 'worker' and 'civil servant' under the Industrial Relations Ordinance and the West Pakistan Industrial and Commercial Employment Ordinance. It concluded that the respondent did not meet the criteria for either classification, rendering his grievance petition non-maintainable. However, the tribunal acknowledged the possibility of pursuing a pension claim based on the order from the Executive Engineer regarding his retirement. This case highlights the complexities of employment classifications and the legal frameworks governing industrial relations in Pakistan, making it significant for similar future cases.... |
| 2015 SLD 484, 2015 PLD 1 | Civil Petition No. D-450 of 2014 , decided on 14.02.2014 | This case revolves around the constitutional petition filed by AQEEL KARIM DHEDHI against the actions of the National Accountability Bureau (NAB). The petitioner contended that the reference filed by NAB was illegal and sought various reliefs, including the quashing of the reference and removal from the Exit Control List. The Sindh High Court, presided over by Judges Ghulam Sarwar Korai and Salahuddin Panhwar, examined the jurisdictional aspects of the case, noting that the proceedings were initiated in a different province than where the petition was filed. The court ultimately ruled that it did not have the authority to intervene in matters being dealt with by the Accountability Court in Islamabad. The court's decision underscores the critical nature of jurisdiction in legal proceedings and the necessity for individuals to seek remedies within the appropriate judicial framework. This case is significant for understanding the limitations of High Court jurisdiction in Pakistan, particu... |
| 2014 SLD 1462, 2014 SCMR 1843 | Civil Appeal No.92-K of 2012 , decided on 16.07.2014 | In the Supreme Court case of Civil Appeal No.92-K of 2012, the appellant, SOHAIL AHMED USMANI, challenged the decision of the High Court of Sindh, which reinstated him after a dismissal from the Pakistan Civil Aviation Authority but denied back benefits. The Supreme Court found that the High Court's decision lacked substantial reasoning regarding the appellant's alleged partial responsibility for misconduct, especially since the majority of charges were unsubstantiated. The Court ruled that reinstatement should come with back benefits unless evidence showed the appellant was gainfully employed during the dismissal period. The Supreme Court's ruling underscores the importance of due process and provides a significant precedent for similar employment-related disputes, emphasizing the rights of employees in reinstatement cases. Keywords: Civil Aviation Authority, reinstatement, back benefits, employee rights, misconduct, Supreme Court of Pakistan.... |
| 1963 SLD 490, 1963 PLD 93 | Criminal Appeal No. 63 of 1962 , decided on 11.01.1963 | In the case of Pir Badshah and Lal Sherin vs. The State, the Supreme Court of Pakistan addressed the legality of prosecuting individuals who had previously been discharged from a murder case. The court examined the implications of the Frontier Crimes Regulation, 1901, and the Criminal Procedure Code, 1898. The appeal arose after the appellants were discharged by a Magistrate, only for a fresh complaint to be lodged by the victim's mother. The court ruled that the discharge did not prevent new legal actions, thus allowing the authorities to refer the case to a Council-of-Elders for trial. The decision highlighted the importance of ensuring that individuals accused of crimes are subject to legal scrutiny, even after discharge, if new evidence or complaints arise. This case serves as a significant precedent regarding the interpretation of discharge orders and the rights of victims to seek justice through fresh complaints. Keywords such as 'criminal appeal', 'Frontier Crimes Regulation', '... |