Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2009 SLD 62, 2009 PTCL 767, 2010 PTD 845 | Sales Tax Appeal No.847/LB of 2008 , decided on 24.02.2009 | This case revolves around Sales Tax Appeal No.847/LB of 2008, where the Appellate Tribunal Inland Revenue dealt with issues related to blacklisting under the Sales Tax Act, 1990. The appellant, Messrs Bismillah Enterprises, was accused of engaging in paper transactions without proper documentation, claiming input tax refunds based on invoices from blacklisted suppliers. The Tribunal found that the department had not substantiated its claims and highlighted the discriminatory treatment of the appellant compared to suppliers. The judgment emphasized the importance of due process and the need for the department to provide evidence when making serious allegations. The decision underscores the principle that the benefit of the doubt should favor the accused in tax matters, especially when the prosecution fails to comply with court orders and does not appear to defend its case. This case is significant for understanding taxpayer rights and the responsibilities of tax authorities in Pakistan.... |
| 1984 SLD 625, 1984 SCMR 740 | Civil Petition No. 509-R of 1983 , decided on 06.02.1984 | The case revolves around the reversion of the petitioner from the position of Senior Broadcast Engineer to Broadcast Engineer, following the powers exercised under the Corporation Employees (Special Powers) Ordinance. The crux of the case is the interpretation of the limitation period for filing an appeal, which was pivotal in determining the outcome. The petitioner argued that he was not informed of the rejection of his representation in a timely manner, thereby affecting his ability to appeal. The Supreme Court's ruling emphasized the necessity for prompt action in filing appeals and clarified the legal framework under which such appeals must be processed. The decision reinforces the importance of adhering to procedural timelines in administrative law and the implications of failure to do so. It serves as a critical reference for future cases regarding limitation periods and administrative remedies.... |
| 2007 SLD 1060, (2007) 289 ITR 270 | ... | |
| 2001 SLD 374, 2001 PTD 2527, (2001) 248 ITR 816 | Civil Appeals Nos. 6083 with 6298 of 1997 , decided on 21.11.2000 | This case revolves around the interpretation of section 11(4A) of the Indian Income Tax Act, 1961, which governs the exemption of income for charitable trusts. The Supreme Court of India ruled on the necessity for the Appellate Tribunal to determine if the Dharmodayam Co. trust met the conditions specified in the newly introduced provisions. The earlier decisions of the Kerala High Court and the Appellate Tribunal were criticized for not adequately addressing these requirements. The Supreme Court's decision to remand the case underscores the importance of compliance with tax laws and the implications for charitable organizations. This ruling is significant for legal practitioners and entities involved in charitable activities, as it clarifies the standards that must be met for tax exemptions. Additionally, it highlights the role of the judiciary in ensuring that tax regulations are diligently enforced, promoting transparency and accountability in the charitable sector.... |
| 1992 SLD 918 = 1992 CLC 1511 | Civil Appeal No. 45 of 1985 , decided on 24.03.1991 | In this case, the Sindh High Court dealt with a civil appeal concerning the recovery of a bank loan under the Banking Companies (Recovery of Loans) Ordinance. The appeal arose from a suit filed by the Muslim Commercial Bank Limited against Haji Sohrab Khan for recovery of an amount that was claimed to be time-barred. The court examined the delay in filing the suit and the applicability of provisions under the Limitation Act. Ultimately, the court concluded that the delay was not excusable and upheld the lower court's decision to dismiss the suit. This case highlights the importance of timely filing in legal proceedings and the strict adherence to procedural requirements within banking law. Keywords such as 'bank loan recovery', 'limitation period', and 'civil appeal' are crucial for understanding the case's implications in the context of banking and legal practices.... |
| 2021 SLD 1464 = 2021 YLR 690 | Criminal Bail Application No. 46 of 2020 , decided on 05.05.2020 | This case revolves around the bail application of Muhammad Sultan, who was arrested for transporting narcotics, specifically 4000 grams of charas. The Balochistan High Court examined the merits of the second bail application, which was submitted after the initial request was denied. The court highlighted the importance of presenting fresh grounds for reconsideration of bail. The judges, NAEEM AKHTAR AFGHAN and ROZI KHAN BARRECH, found that the arguments raised were not sufficient to overturn the previous decision. The ruling underscores the legal framework governing bail applications in narcotics cases, emphasizing the need for compelling new evidence in subsequent requests. The case references the Criminal Procedure Code and the Control of Narcotics Substances Act, further illustrating the legal context of drug-related offenses. Keywords in this case include 'criminal bail', 'narcotics', 'Balochistan High Court', 'legal precedents', and 'bail application'.... |
| 1989 SLD 1509, 1989 SCMR 1163 | Civil Petition for Leave to Appeal No. 49 of 1985 , decided on 25.02.1989 | This case revolves around the legal principles of land consolidation as stipulated in the West Pakistan Consolidation of Holdings Ordinance, 1960, and the Constitution of Pakistan, 1973. The Supreme Court of Pakistan, in its decision dated February 25, 1989, examined whether the petitioner, Ghulam Rasool, had surrendered his land as per the legal requirements. The Court's ruling reflects a critical analysis of factual evidence and the High Court's previous findings. The case highlights the procedural aspects of land consolidation and the judicial scrutiny involved in such matters, emphasizing the necessity for clear documentation in property disputes. The decision is significant for practitioners in the fields of land law and constitutional law, providing insights into the judicial approach towards factual determinations in consolidation cases.... |
| 2021 SLD 2025, 2021 PLJ 358 | W.P. No. 37805 of 2020 , decided on 31.08.2020 | This case involves a petition for a writ of prohibition regarding the issuance of a No Objection Certificate (NOC) for the construction of an incinerator project. The petitioner, Hafiz Muhammad Tahir Ashraf, challenged the legality of the NOC granted by the Director General of the Environment Protection Agency, Punjab. The Lahore High Court emphasized adherence to environmental regulations and the availability of an appeal process under the Punjab Environmental Protection Act. The court's decision highlights the importance of environmental protection and the legal remedies available for grievances related to environmental approvals. Keywords: environmental law, Punjab Environmental Protection Act, No Objection Certificate, Lahore High Court, judicial review.... |
| 1973 SLD 543, (1973) 87 ITR 660 | IT REFERENCE No. 24 OF 1970 , decided on 24.03.1971 | In the landmark case of Rattan Chand Dhawan v. Commissioner of Income Tax, the Punjab and Haryana High Court addressed critical issues regarding the method of accounting under the Income-tax Act. The case revolved around whether interest income could be taxed on a receipt basis after having been assessed on an accrual basis in prior years. The court scrutinized the actions of the Income-tax Officer, highlighting the importance of consistency in accounting methods and the legal principle that income should not be taxed twice. This decision is significant for taxpayers and legal practitioners as it reinforces the necessity for tax authorities to adhere to established accounting methods once chosen. The case also illustrates the complexities surrounding tax assessments and the rights of assessees, making it a pivotal reference for future cases involving similar disputes.... |
| 1986 SLD 2241, 1986 PLC 714 | D-1366 of 1980 , decided on 23.01.1986 | This case revolves around the termination of an employee, Abdul Majeed, by Karachi Textile Dyeing and Printing Works. The Sindh High Court addressed the legality of the termination under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance and the Industrial Relations Ordinance. The primary issue was whether the termination violated Standing Order No. 13, which protects workers from unfair dismissal based on their category. The court upheld the findings of the Labour Court and Appellate Tribunal, ruling that the termination was unlawful as it contradicted the employer's own admissions regarding the employment of junior workers. This case underscores the importance of adhering to proper legal procedures in employment termination and the protection of workers' rights under relevant laws.... |
| 1979 SLD 1354, (1979) 120 ITR 376 | IT REFERENCE No. 364 OF 1975 , decided on 12.07.1978 | In the case of IT REFERENCE No. 364 OF 1975, the Allahabad High Court addressed a dispute involving the Income-tax Act, 1961, specifically section 80QQ concerning deductions for profits from book publications. The case arose when the Commissioner of Income Tax disallowed the assessee's claim for a special deduction on the grounds that their publication, 'Sure Guess', was akin to brochures and pamphlets. However, the Tribunal determined that the publication was structured as a book, providing a commentary intended to assist students in their academic pursuits. The High Court ultimately upheld the Tribunal's decision, emphasizing the educational value of the publication and its classification as a legitimate book. This case highlights the importance of distinguishing between educational materials and promotional publications under tax law, ensuring that entities involved in publishing educational resources can benefit from appropriate tax deductions.... |
| 1978 SLD 371 = (1978) 112 ITR 1048 | IT REFERENCE No. 66 OF 1967 , decided on 17.12.1976 | In the case presented to the Bombay High Court, the primary issue revolved around the application of section 271(1)(c) of the Income-tax Act, 1961, concerning the penalty for concealment of income. The assessee, Western Automobiles (India), had accepted the addition of Rs. 90,000 as income during the assessment year 1959-60, which was later contested during penalty proceedings. The Income-tax Officer initiated penalties under section 271(1)(c) after discovering hundi loans in the firm's accounts that were deemed concealed income. The court emphasized that the burden of proof shifted to the assessee to refute the admission once it was established that they had acknowledged the amount as income. The ruling highlighted the importance of maintaining accurate financial records and the implications of admissions made during tax assessments. This case serves as a crucial reference for understanding the enforcement of penalties under tax law and the responsibilities of taxpayers to substantiat... |
| 2002 SLD 2975, (2002) 258 ITR 507 | D-2741 of 2016 | In the case of Commissioner of Income Tax v. P.K. Abubucker, the Madras High Court examined the implications of section 2(22)(e) of the Income-tax Act regarding deemed dividends. The case centered on an advance payment made by a company to its managing director for construction costs, which the tax authorities classified as a deemed dividend. The court ruled that even if the advance was to be adjusted against future rent, it was still considered a dividend for tax purposes. This decision reinforced the interpretation of deemed dividends, clarifying that the nature of the transaction did not negate its classification under tax law. The case highlights important aspects of tax liability and the treatment of advances in corporate structures, particularly concerning managing directors with substantial interests in their companies. The ruling is significant for tax practitioners and corporate entities alike, as it underscores the scrutiny of financial transactions between companies and thei... |
| 1991 SLD 1259, 1991 SCMR 1534 | Civil Petition for Special Leave to Appeal No. 507 , decided on 26.09.1989 | This case involves a dispute over the allotment of evacuee property shops, where the petitioners claimed their right to the properties they were physically occupying. The Lahore High Court's previous order had dismissed their application to be included as parties in the case, which the Supreme Court found to be an oversight. The decision highlights the importance of considering all parties with a legitimate interest in property disputes, ensuring that due process is followed in legal proceedings. This ruling reinforces key legal principles in property law and civil procedure, emphasizing the necessity for courts to provide fair hearings to all parties involved. The case reflects ongoing issues in property management and rights, resonating with broader societal themes of justice and access to legal remedies.... |
| 2014 SLD 1342, 2014 YLR 92 | Criminal Appeal No.9 of 2013 , decided on 14.05.2013 | This case revolves around the appeal against the dismissal of a criminal case based on a police report that suggested no cognizable offence was committed. The court found that the trial court had acted arbitrarily and without substantial evidence. The court reiterated the importance of dying declarations in criminal cases, emphasizing that they hold significant evidentiary value and can sometimes be sufficient for conviction without corroboration. The appeal was accepted, and the trial court was directed to reassess the case properly, taking into account the evidence provided, including the dying declaration and the post-mortem report. This case serves as a crucial reference for understanding the judicial process in criminal law and the treatment of police reports in court. The decision underscores the need for careful judicial scrutiny of police findings and the importance of due process in criminal proceedings.... |
| 2006 SLD 242, 2006 PTD 849 | S.T.A. No. 691/LB of 2002 , decided on 29.12.2004 | This case revolves around the interpretation and application of the Sales Tax Act, 1990, specifically concerning the taxation of bagasse produced by a sugar manufacturing entity. The Appellate Tribunal addressed issues related to the maintenance of records, the scope of sales tax chargeability, and the appropriate valuation of bagasse for tax purposes. The tribunal emphasized that sales tax is applicable on the supply of goods rather than their production, hence the need for accurate records to justify the quantities supplied. The decision highlighted the necessity of considering environmental impacts on production and allowed for a reduction in taxable quantity due to wastage. The ruling also reinforced the principle of uniformity in taxation by upholding the Central Board of Revenue's valuation of Rs. 200 per M. Ton, while allowing a minor concession for wastage. This case serves as a reference for similar disputes involving the valuation and taxation of agricultural by-products unde... |
| 2011 SLD 2015, 2011 PCRLJ 1635 | Criminal Miscellaneous Bail Petition No. 182 of 20 , decided on 03.06.2011 | In the case of Criminal Miscellaneous Bail Petition No. 182 of 2011, the Peshawar High Court addressed the bail application of three petitioners accused under sections 324, 148, and 149 of the Penal Code. The decision highlighted the importance of the nature of injuries sustained by the complainants, which were determined to be non-vital. This case underscores key principles of bail in criminal law, particularly the consideration of further inquiry into the circumstances surrounding the alleged offenses. The court's ruling reflects a balanced approach to justice, ensuring that the rights of the accused are upheld while also considering the gravity of the charges. It serves as a reference for similar cases where the severity of injuries and the potential for further investigation play critical roles in bail decisions.... |
| 2014 SLD 2527 = 2014 YLR 1060 | Criminal Appeals Nos. 1034 and 840 and Murder Refe , decided on 04.04.2013 | In the case of Muhammad Arshad vs. The State, the Lahore High Court addressed serious doubts regarding the prosecution's evidence in a murder trial. The court scrutinized the prosecution's claims, highlighting the improbability of the events as described in the FIR. Key points included the absence of a clear motive and the unreliability of eyewitness accounts. The court also noted discrepancies in the medical evidence, which did not align with the prosecution's narrative. Ultimately, the court reaffirmed the legal principle that any reasonable doubt must benefit the accused, leading to Arshad's acquittal. This case emphasizes the critical role of thorough investigations and the necessity for the prosecution to establish guilt beyond a reasonable doubt, protecting the rights of the accused in the judicial process. Keywords: murder trial, acquittal, reasonable doubt, self-defense, prosecution evidence.... |
| 2010 SLD 577, 2010 CLD 747 | Admiralty Suit No.8 , decided on 07.04.2010 | In the case of Admiralty Suit No.8, the Sindh High Court dealt with a tragic incident involving the death of Haji Tayyab, a worker onboard a vessel that was in poor condition. The plaintiffs, as legal heirs, sought damages under the Admiralty Jurisdiction of High Courts Ordinance, emphasizing joint tortfeasors and vicarious liability. The court ruled in favor of allowing additional parties to be impleaded, including Bureau Veritas, to ensure that all negligent parties were held accountable. The case underscores the importance of safety regulations in maritime operations and the legal responsibility of all parties involved in ensuring the safety of workers. The decision aligns with principles of tort law, reinforcing the necessity for comprehensive legal recourse in cases of negligence leading to injury or death at sea.... |
| 2022 SLD 999, 2022 SCMR 821 | Criminal Petition No. 1255 of 2021 , decided on 12.01.2022 | In the landmark case of Muhammad Kashif Iqbal vs. The State, the Supreme Court of Pakistan examined the intricacies of pre-arrest bail under the Criminal Procedure Code (V of 1898). The case revolved around allegations of forged signatures on a cheque, with the petitioner claiming that he was falsely implicated due to the complainant's mala fides. The Court scrutinized the lack of forensic evidence and the circumstances surrounding the joint bank account shared by the petitioner and the complainant. It was determined that the absence of a forensic test on the signatures raised substantial questions about the validity of the accusations. The Supreme Court's ruling reiterated the importance of ensuring that pre-arrest bail is granted in cases where the accused has not been definitively linked to the crime, thus reinforcing principles of justice and fair trial. This case highlights the critical balance between protecting the rights of the accused and the interests of justice, making it a ... |
| 1960 SLD 284, 1960 PLD 286 | Criminal Appeal No. 27 of 1959 , decided on 13.04.1960 | In the case of Fateh Muhammad v. Bagoo and others, the Supreme Court of Pakistan addressed a criminal appeal regarding the acquittal of the accused in a murder case. The appeal was brought by Fateh Muhammad, the father of the deceased, Muhammad Ramzan. The Supreme Court examined the evidence presented, including eyewitness accounts, the circumstances surrounding the crime, and the procedural aspects of the original trial. The court found that the acquittal was based on faulty reasoning and a misinterpretation of the evidence, leading to a significant miscarriage of justice. The court emphasized the importance of accurate evidence evaluation and the need for a fair trial process. Ultimately, the court overturned the High Court's decision, restoring the original conviction and sentencing the accused to life imprisonment. This case highlights critical issues in criminal law, including the standards for evidence evaluation, the rights of victims' families, and the role of the judiciary in ... |
| 1979 SLD 238, 1979 PLD 443 | Constitutional Petition No. S 18 of 1978 , decided on 25.11.1978 | The case revolves around the interpretation of the Limitation Act (IX of 1908), specifically Section 3, where the petitioner contested the applicability of the law of limitation due to an alleged illegal order by an authority. The Sindh High Court determined that the law of limitation remains applicable even if the orders passed by the authority are deemed incorrect. This case highlights the importance of adhering to legal timelines and the jurisdictional boundaries of courts. The decision reinforces the principle that legal authorities, while having the power to make decisions, are still bound by the law of limitation, which serves as a crucial aspect of legal proceedings. This case serves as a significant precedent in matters concerning the Limitation Act, ensuring that parties involved are reminded of their obligations under the law, even when disputes arise regarding the legality of orders passed by relevant authorities.... |
| 1996 SLD 1561 = 1996 CLC 1967 | Civil Appeal No. 18 of 1996 , decided on 26.06.1996 | This case revolves around the interpretation of the Land Acquisition Act and the legal requirements for notifying affected parties. The Supreme Court of AJ&K emphasized the importance of serving notice to individuals affected by land acquisition awards. It was determined that the limitation period for filing an application for court reference should commence from the date the affected parties became aware of the award, rather than the date of the award itself. This case is significant as it underscores the legal protections afforded to individuals in land acquisition matters, ensuring they are not prejudiced by procedural oversights. Keywords: Land Acquisition Act, legal notice, Supreme Court ruling, affected parties, limitation period, legal rights, property law.... |
| 2008 SLD 2256, 2008 CLD 1324 | D-931 of 2008 , decided on 12.09.2008 | In the case of Muhammad Aamir Saeed vs. Messrs United Bank Ltd., the Sindh High Court addressed issues surrounding the Banking Companies Ordinance, specifically Section 82, and the constitutional jurisdiction under Article 199 of the Constitution of Pakistan. The petitioner, Muhammad Aamir Saeed, challenged the bank's decision to suspend his credit card after defaulting on payments. The court ruled that the petitioner had not provided adequate evidence to support his claims of malpractice against the bank and found that any disputes regarding the bank's actions should be resolved through the appropriate banking channels rather than through constitutional petition. This case underscores the importance of adhering to established banking procedures and the limitations of constitutional jurisdiction in financial disputes. The decision highlights the need for effective dispute resolution mechanisms in banking and reinforces the role of the Banking Mohtasib in addressing customer grievances.... |
| 1989 SLD 1297, 1989 PLC 380 | Appeal No. 76(L) of 1983 , decided on 29.01.1989 | This case revolves around the appeal of Miss Akhtar Roseline against her dismissal from service by the West Pakistan Water and Power Development Authority (WAPDA). The dismissal was based on allegations of impersonation related to her employment qualifications. The Federal Service Tribunal reviewed the procedural aspects of the dismissal, focusing on the necessity of filing a departmental appeal prior to approaching the Tribunal. The ruling emphasized the importance of compliance with internal regulatory frameworks, highlighting the need for civil servants to be aware of their rights and obligations regarding disciplinary actions. The case also touches upon themes of procedural justice, the burden of proof in employment disputes, and the implications of failure to adhere to statutory requirements. Keywords: WAPDA, civil service, dismissal, procedural justice, employment law.... |
| 2005 SLD 920 = 2005 PLC 573 | Writ Petitions Nos.1345, 1354, 1375 and 1376 of 20 , decided on 30.09.2004 | In the case of the Writ Petitions Nos.1345, 1354, 1375 and 1376 of 2004, the Peshawar High Court addressed significant legal issues regarding the transfer of civil servants under the North-West Frontier Province Civil Servants Act and the North-West Frontier Province Service Tribunals Act. The decision clarified that matters of transfer are part of the terms and conditions of service, thus falling under the exclusive jurisdiction of the Service Tribunal. The court noted that the jurisdiction of the High Court is limited in such matters, as stipulated in the Constitution of Pakistan. This ruling aligns with previous case law, ensuring that civil servants cannot challenge transfer orders in the High Court, but must instead appeal to the Service Tribunal. The emphasis on jurisdiction and the definition of civil service terms is crucial for understanding the legal framework governing public servants in Pakistan. This case highlights the importance of adhering to established legal pathways ... |
| 1984 SLD 759, (1984) 149 ITR 65 | OP NO. 2343 OF 1983-K , decided on 28.06.1983 | In the case of OP NO. 2343 OF 1983-K, the Kerala High Court addressed the procedural fairness of the Wealth Tax Officer's valuation process under the Wealth-tax Act, 1957. The petitioner, A.S. Suresh Shenoy, contested the valuation made by the Valuation Officer, arguing that his objections were ignored and that he was not provided access to the materials that influenced the officer's valuation decision. The court found that the Valuation Officer had acted arbitrarily and without proper consideration of the facts presented. The ruling emphasized that quasi-judicial authorities must adhere to principles of natural justice, ensuring that all relevant evidence is presented and considered before arriving at any decision. This case serves as a critical reminder of the legal standards required for fair administrative processes in tax assessments and the necessity of transparency in governmental valuations. Keywords: Wealth Tax, Kerala High Court, natural justice, Valuation Officer, procedural... |
| 2005 SLD 951, 2005 PLC 724 | Appeal No.2474 of 2003 , decided on 17.12.2003 | In this case, Dr. Zafar Hussain Iqbal, a professor of medicine, challenged his transfer from Allama Iqbal Medical College, Lahore, to Quaid-e-Azam Medical College, Bahawalpur, which he claimed was executed in bad faith and contrary to the Punjab government's transfer policy. The Service Tribunal ruled that the appeal was premature as the appellant failed to utilize the review/representation procedure required by law. The decision highlighted the importance of following procedural prerequisites before seeking legal recourse. This case underscores the necessity for civil servants to adhere to established administrative remedies before escalating disputes to higher authorities, ensuring compliance with the Punjab Civil Servants Act and the Punjab Service Tribunals Act.... |
| 2003 SLD 441, 2003 PTD 456 | Customs Appeal No.228 of 2002 , decided on 24.07.2002 | In the case of Customs Appeal No.228 of 2002 heard by the Lahore High Court, the court addressed significant issues surrounding the importation of dump trucks in violation of the Import Policy Order of 2001. The appellant's failure to contest the allegations or provide a defense led to the upholding of the confiscation of the vehicles. The court ruled that the order issued under Section 181 of the Customs Act had the force of statute, and the Tribunal's reliance on expert opinion from an identical case was justified. The decision also highlighted the importance of raising all relevant factual issues at the earliest opportunity. This case underscores the strict enforcement of customs regulations and the consequences of non-compliance, making it a pivotal reference for future customs law cases. Keywords: Customs Act, Import Policy Order, Lahore High Court, confiscation, legal compliance, customs regulations.... |
| 2007 SLD 537, 2007 SCMR 693 | Civil Appeal No. 50I of 2002 , decided on 15.01.2007 | In the case of Muhammad Salman Faruqui vs. Javed B-Ur-Ki, the Supreme Court of Pakistan addressed crucial issues regarding the dismissal of a government servant without a proper inquiry. The court highlighted the importance of adhering to the Government Servants (Efficiency and Discipline) Rules, 1973, particularly Rule 5(1)(ii), which mandates a departmental inquiry when serious allegations are made. The appellant, Muhammad Salman Faruqui, faced multiple charges of misconduct and corruption, which were deemed too complex to resolve without a hearing. The court's decision underscores the significance of due process and the rights of government employees to defend themselves in disciplinary proceedings. This ruling serves as a pivotal reference point for future cases involving government servant dismissals, emphasizing the need for transparency and justice in administrative actions. The decision is expected to resonate in ongoing discussions about public sector accountability and the pr... |
| 2018 SLD 1637, 2018 SCMR 1342 | D-2741 of 2016 , decided on 16.05.2018 | This case examines the principles of fairness and equal treatment in competition law as applied by the Competition and Markets Authority (CMA). The case arose from an investigation into tobacco market practices where certain parties entered into Early Resolution Agreements (ERAs) with the CMA. The CMA mistakenly assured one party that it would benefit from any successful appeal by other parties, which led to claims of unequal treatment when other parties sought similar benefits. The Supreme Court held that while the CMA had a duty of fairness, the assurances given were not legally binding on the CMA to replicate for all parties involved. The court found that the CMA's decision to treat parties differently was objectively justified under the circumstances, reaffirming the need for clarity and legal certainty in competition law. This decision highlights the balance between regulatory discretion and the rights of parties under investigation, emphasizing that equal treatment is a guiding p... |
| 2007 SLD 2924, 2007 PLD 101 | Criminal Miscellaneous Quashment No. 43 of 2006 , decided on 15.06.2007 | The case revolves around a petition for quashing an order relating to the abduction of a minor, where the complainant sought to include murder charges against the accused. The complainant originally registered a case of abduction, alleging that his daughter was kidnapped after a refusal to consent to marriage. The subsequent murder of the accused in a different city led to further complications, resulting in the complainant's party being declared proclaimed offenders. The court ruled that the abduction and murder were separate offences that should be tried in their respective jurisdictions, with the murder case already in progress in Peshawar. This ruling underscores the complexities of jurisdictional law and the interpretation of continuing offences under the Criminal Procedure Code.... |
| 2006 SLD 1939, 2006 CLC 112 | First Appeal from Order 21 of 2004 , decided on 12.08.2005 | This case revolves around the eviction application filed by the landlord under the West Pakistan Urban Rent Restriction Ordinance, 1959, on the grounds of bona fide personal need for his son. The court analyzed the evidence presented, including the landlord's ownership claims and the need for the property. The judgment emphasizes the importance of independent evidence in proving bona fide personal requirement, ruling that even if the son was not presented as a witness, the landlord's claim was supported by credible testimony. The case highlights legal principles surrounding eviction applications, the discretion of landlords in choosing suitable properties, and the implications of prior agreements in eviction proceedings. Keywords such as 'eviction', 'landlord rights', and 'bona fide needs' are trending in legal discussions.... |
| 2003 SLD 3709, (2003) 262 ITR 287 | N/A | In the case of A.Y. Prabhakar (Kartha) HUF v. Asstt. Commissioner of Income Tax, the Madras High Court addressed the issue of penalties under the Income-tax Act for late filing of tax returns. The petitioner contended that there was no delay in filing returns upon receiving notice under section 148, but the prosecution alleged that there was a wilful failure to furnish the return of income as required by section 139(1). The court ruled that the determination of whether the delay was wilful should be made by the trial court. This case underscores the critical nature of compliance with tax laws and the consequences of failing to file returns on time. It serves as a reminder for taxpayers to adhere to deadlines to avoid legal repercussions. The court dismissed the petition, allowing the petitioner to present their arguments at trial, reinforcing the principle that procedural matters regarding tax compliance are best resolved in the trial context.... |
| 2009 SLD 1142, (2009) 313 ITR 290, (2009) 183 TAXMAN 267 | IT APPEAL Nos. 435 AND 436 OF 2003 , decided on 20.10.2008 | In this case, the Karnataka High Court adjudicated appeals concerning the assessment of income tax for Ramakrishna Nursing Home. The key issue revolved around whether the income derived from fees collected by visiting doctors should be attributed to the nursing home or the doctors themselves. The nursing home contended that the fees were collected directly from patients by the doctors, which was supported by a joint statement from the specialists. The court highlighted the importance of this statement and ruled that the Assessing Officer had failed to substantiate the income claims against the nursing home. This ruling reinforces the principle of credibility in tax assessments and the necessity for thorough inquiries by tax authorities. The decision serves as a significant precedent in income tax law, emphasizing the need for proper evidence in determining tax liabilities. The case demonstrates the vital role of proper representation and transparency in financial dealings, particularly... |
| 2008 SLD 3086, (2008) 301 ITR 184 | CIVIL APPEAL NO. 2101 OF 2008 , decided on 26.03.2008 | In the landmark case of L.N. Hota & Co. v. Commissioner of Income-tax, the Supreme Court of India addressed significant issues related to the Income Tax Act, 1961, specifically sections 143 and 148. The case arose from an appeal against the Orissa High Court's decision, which had implications for the legality of tax assessments conducted without proper notice. The Supreme Court's ruling emphasized the necessity of adhering to procedural requirements in tax assessments, particularly the issuance of notices under section 143(2). This case serves as a crucial reference for tax practitioners and advocates, highlighting the importance of compliance with statutory provisions to ensure the validity of assessments. The decision underscores the court's role in safeguarding taxpayers' rights while balancing the interests of revenue collection. This ruling is expected to influence future tax litigation and reinforce the need for adherence to due process in tax assessments. Keywords: Income Tax Ac... |
| 2009 SLD 1798, 2009 SCMR 1210 | Criminal Petition No.217 of 2008 , decided on 15.04.2009 | The case of Maulana Abdul Aziz against The State revolves around the granting of bail in a criminal proceeding. The Supreme Court of Pakistan ruled in favor of the petitioner, emphasizing the lack of sufficient evidence connecting him to the alleged offenses under the Criminal Procedure Code, Anti Terrorism Act, and Pakistan Penal Code. The court's decision was based on the principle of presumption of innocence, noting that the complainant did not initially name the petitioner in the FIR. The ruling underscores the importance of further inquiry in cases where evidence is insufficient, and it reflects the court's cautious approach in bail matters. This case highlights the balance between justice and the rights of the accused within the legal framework of Pakistan. Keywords: bail, criminal law, Supreme Court, presumption of innocence, Anti Terrorism Act, further inquiry, Pakistan Penal Code.... |
| 2006 SLD 2571, 2006 SCMR 901 | Civil Appeals Nos.142 to 153 of 2002 , decided on 18.01.2005 | This case revolves around the appeals filed by Chanar Sugar Mills Ltd. against the decision of the Lahore High Court regarding the Sales Tax Act (VII of 1990). The Supreme Court addressed the limited jurisdiction of the Appellate Tribunal and clarified that it could not declare S.R.Os. ultra vires to the Constitution. The ruling emphasizes the importance of judicial review and the necessity for lower forums to provide findings on merits. The decision to remand the case back to the Tribunal for a fair hearing underscores the significance of due process and the rights of parties to seek justice. Keywords include 'Sales Tax Act', 'Supreme Court of Pakistan', 'Appellate Tribunal', 'judicial review', 'administration of justice', and 'remand'.... |
| 1993 SLD 551, 1993 SCMR 248 | CrA. No.95 of 1991 in Cr.P.S.LA. No.185 of 1991 , decided on 29.06.1992 | In the case of Muhammad Jaffar vs. The State, the Supreme Court of Pakistan addressed the issue of bail cancellation under the Penal Code and the Criminal Procedure Code. The petitioner, Muhammad Jaffar, was accused of trespassing and theft but was ultimately granted bail due to being a first-time offender with non-vital injuries attributed to him. The decision emphasized the importance of considering the nature of the offense and the circumstances surrounding the accused when granting bail. The ruling aligns with the principles of justice and the rights of individuals under the Constitution of Pakistan, reinforcing the need for fair treatment within the legal system. This case highlights critical aspects of bail law and the judicial process, making it significant for legal practitioners and scholars.... |
| 1978 SLD 552, (1978) 112 ITR 285 | IT REFERENCE No. 210 OF 1973 , decided on 18.06.1976 | In the landmark case of J.K. Steel & Industries Ltd. v. Commissioner of Income Tax, the Calcutta High Court addressed the critical issue of the allowability of business expenditure under the Income-tax Act, specifically focusing on commission payments to a selling agent. The court emphasized the importance of genuine agreements in business transactions and clarified that payments made for services rendered and responsibilities undertaken are essential for determining deductible expenditures. This case is significant for businesses navigating tax obligations, as it reinforces the principle that legitimate commercial agreements should be respected in tax assessments. The decision has implications for how companies manage their agent relationships and the documentation required to support their claims for deductions. As businesses continue to seek clarity in tax regulations, the principles established in this case remain relevant for ensuring compliance and optimizing tax strategies.... |
| 2003 SLD 1071, 2003 PLC 1198 | Civil Petition No. 3568-L of 2001 , decided on 03.07.2002 | In the case of Mudassar Iqbal vs D.I.G. POLICE, the Supreme Court of Pakistan addressed the dismissal of a police officer for professional negligence after he failed to prevent a dacoity in Kamoki Town. The incident involved armed bandits looting multiple jewellery shops, leading to disciplinary action against the officer. The Court upheld the findings of the Punjab Service Tribunal, emphasizing the importance of police accountability and the necessity for law enforcement to maintain public trust. This case highlights significant issues of professional conduct within the police force, the implications of negligence, and the legal framework governing disciplinary actions against civil servants in Pakistan. Keywords include police accountability, professional negligence, law enforcement standards, and public trust.... |
| 1992 SLD 797, 1992 PLC 390 | Appeal No. 350(R) of 1990 , decided on 08.10.1991 | This case revolves around the complexities of civil service seniority and the rights of civil servants upon changing positions. The primary focus was on a civil servant who had been promoted through the ranks and then sought to claim seniority from his previous positions after being appointed to a new role based on his own requests. The Federal Service Tribunal ruled that since the appointment to the new role was not compulsory, the civil servant could not claim seniority from the dates of his earlier promotions. The ruling highlights the importance of understanding the nature of one's appointment and the implications it has on seniority rights within civil service. It serves as a crucial reference for similar cases, emphasizing that voluntary requests do not confer the same rights as compulsory transfers. This decision is significant for civil service law as it clarifies the conditions under which seniority is determined and reinforces the authority's role in managing civil servant ap... |
| 2005 SLD 2387, (2005) 275 ITR 68 | TAX CASE (APPEAL) No. 572 OF 2004 , decided on 07.09.2004 | In the case of Asian Peroxides Ltd. v. Commissioner of Income Tax, the Madras High Court examined the application of section 143 of the Income-tax Act, 1961 regarding the assessment year 1991-92. The case stems from the Assessing Officer making adjustments to the assessee's return by adopting the written down value from the previous assessment year (1990-91) and disallowing excess depreciation. The assessee's petition for rectification under section 154 was rejected, leading to an appeal. The Commissioner (Appeals) upheld the Assessing Officer's decision, but the Tribunal later set aside this order, asserting that the Assessing Officer had exceeded his jurisdiction by substituting particulars from another year. The High Court ultimately agreed with the Tribunal's position, emphasizing that the provisions of section 143(1) only allow for rectification of errors directly related to the current assessment year. This case highlights important aspects of tax law, particularly concerning the... |
| 2022 SLD 2015, 2022 PLJ 949 | Crl. A. No. 616 of 2013 , decided on 27.10.2021 | The case revolves around the conviction of Muhammad Hafeez for possession of narcotics under the Control of Narcotics Substances Act, 1997. The Lahore High Court addressed the appeal against the trial court's conviction, which was based on the recovery of charas and opium from the respondent's vehicle. The court highlighted the importance of confessional statements in establishing guilt. It ruled that the trial court acted within its jurisdiction in releasing the vehicle to the legal owner, despite the accused's relationship to the respondent. The case underscores the legal principles surrounding narcotics offenses and the implications of ownership and possession in such contexts. The decision serves as a reference for future narcotics-related cases, emphasizing the need for clear evidence and adherence to legal standards in the handling of vehicles implicated in drug offenses.... |
| 1989 SLD 2470 = (1989) 178 ITR 319 | N/A | This case revolves around the reassessment of income tax concerning the provision for gratuity under the Income-tax Act, 1961. Initially, the Income-tax Officer (ITO) allowed the gratuity provision for the assessment year 1973-74. However, following a retrospective amendment in the law, the ITO reopened the assessment, arguing that the provision was not allowable unless specific conditions were met. The Tribunal ruled in favor of the taxpayer, vacating the reassessment and restoring the original assessment. The Supreme Court's precedent in Shree Sajjan Mills Ltd. v. CIT guided the Tribunal to adjust its decision accordingly. This case is significant as it highlights the legal standards for reopening assessments and the importance of compliance with statutory provisions regarding gratuity. It also emphasizes the judicial principles that reinforce taxpayer rights against arbitrary assessments. Keywords: Income-tax Act, reassessment, gratuity provisions, Supreme Court, Tribunal, taxpayer ... |
| 2007 SLD 998, (2007) 288 ITR 289 | ... | |
| 1987 SLD 1180, 1987 PLC 456 | D-732 of 1986 , decided on 18.09.1986 | The case of Karachi Transport Workers Union vs. Karachi Transport Corporation Ltd. revolves around the legal principles governing writ jurisdiction in labor matters as outlined in the Constitution of Pakistan (1973) and the Pakistan Essential Services (Maintenance) Act (LIII of 1958). The Sindh High Court addressed the issue of general instructions issued by the employer and the validity of charge-sheets issued to employees. The court emphasized the importance of allowing employees to respond to charge-sheets before seeking judicial intervention. The decision reinforces the limitations of writ jurisdiction in labor disputes and upholds the principle that employees must first exhaust available remedies before approaching the court. This case is significant for understanding the balance between employer instructions and employee rights within the framework of Pakistani labor law, making it a crucial reference point for future labor-related petitions.... |
| 2007 SLD 41, 2007 PTCL 613, 2007 PTD 901, (2007) 95 TAX 336, 2007 PTR 204 | I.T.Cs. Nos. 173 to 182 of 1993 , decided on 21.12.2006 | This case revolves around the taxation laws applicable to Habib Bank Ltd. under the Income Tax Ordinance, 1979 and the Income Tax Act, 1922. The central issue was whether the penalties imposed for the concealment of income were justified given the quasi-criminal nature of the provisions, which necessitate the proof of mens rea. The court scrutinized the facts of the case, including the bank's claimed rebates on foreign income and the evidence supporting the claims. It was determined that the Income Tax Officer failed to establish that the bank acted with guilty intent when overstating remittances. This ruling underscores the importance of intent in tax law and the necessity for tax authorities to substantiate claims of wrongdoing before imposing penalties. The decision reinforces the legal principle that penalties in tax matters must be substantiated by clear evidence of malicious intent, aligning with precedents established in prior case law. The court's ruling provides clarity on the... |
| 2002 SLD 3127, 2002 PLD 49 | Criminal Appeal No. 135 and Murder Reference No. 2 , decided on 27.11.2001 | This case revolves around a tragic incident where a fight escalated, leading to the murder of Izzatullah. The prosecution presented multiple eyewitnesses who testified that the altercation began over a minor dispute. The pivotal moment came when Muhammad Ashraf stabbed the deceased in a fit of rage. The court had to consider the nuances of intent and the credibility of witnesses, ultimately ruling that while Ashraf's actions resulted in death, he did not possess the intent to kill, leading to a life sentence instead of capital punishment. The case highlights the complexities of criminal accountability, particularly in situations where actions stem from sudden provocation. It also underscores the principle that the context of a crime plays a crucial role in determining culpability. The ruling sets a precedent for similar cases where the line between manslaughter and murder is blurred by the circumstances of the incident. Legal professionals must carefully navigate these distinctions in ... |
| 2004 SLD 2824, 2004 PLD 321 | Civil Appeal No. 1310 of 1998 , decided on 01.12.2003 | In the case of Civil Appeal No. 1310 of 1998, the Supreme Court of Pakistan addressed the complexities surrounding the possession of immovable property under the Specific Relief Act. The dispute arose from claims over a land parcel measuring 24 Kanals and 18 Marlas, originally owned by Mian Burhan-un-Din, who had donated the usufructs to the Imam Masjid as part of his services. The court examined the legal implications of possession and ownership, specifically focusing on the concept of adverse possession claimed by the respondents. The ruling emphasized the importance of historical revenue records, which indicated that the respondents had been in possession as tenants rather than owners. The decision reinforced the necessity of substantiating claims of ownership with credible evidence and underscored the significance of the roles played by religious figures in property disputes. This case serves as a pivotal reference in understanding property rights, tenancy agreements, and the legal... |
| 1988 SLD 3050, 1988 SCMR 357 | Criminal Petition for Leave to Appeal No.15 of 198 , decided on 25.11.1987 | In this landmark case, the Supreme Court of Pakistan addressed a crucial matter concerning the alteration of a death sentence under the Penal Code (XLV of 1860) and its implications under the Constitution of Pakistan, 1973. The case originated from a murder conviction where the respondent was initially sentenced to death for the murder of Mst. Sureyya. However, upon appeal, the Lahore High Court modified the sentence to life imprisonment. The Supreme Court, upon reviewing the evidence, upheld the High Court's decision, emphasizing the importance of judicial discretion in sentencing. This case highlights key legal principles and the delicate balance between justice and mercy in capital punishment cases. Keywords such as 'Supreme Court', 'death sentence', 'life imprisonment', and 'judicial discretion' are essential for understanding the implications of this ruling and the broader context of criminal law in Pakistan.... |
| 2021 SLD 839, 2021 PTD 616 | Customs Appeal No. K-1505 of 2018 , decided on 12.12.2019 | In the case of Customs Appeal No. K-1505 of 2018, the Customs Appellate Tribunal examined the legality of a reassessment order issued against MESSRS M.I. TRADERS concerning a consignment of coconut water imported from Thailand. The tribunal ruled that the initial assessment order, which permitted the clearance of goods after the payment of duties, was valid and could not be challenged by subsequent reassessment efforts made by customs officials. The tribunal highlighted the importance of adhering to legal procedures and emphasized that customs authorities do not possess the power to detain goods once they have been cleared unless specific legal criteria are met. This case underscores the necessity for customs officials to act within their jurisdiction and the legal frameworks established by the Customs Act, Sales Tax Act, and Income Tax Ordinance. The tribunal's decision is significant for importers, ensuring that once goods are cleared, they are protected from arbitrary detention by c... |
| 2018 SLD 2663, 2018 CLC 1904 | F.A.O. No. 197 of 2014 , decided on 17.04.2018 | This case involves INTERACT PRIVATE LTD. appealing against the decision of the Additional District Judge regarding the execution of a decree for damages awarded for defamation. The court primarily focused on the issue of whether the objections raised by the appellant were filed within the permissible time frame. The court highlighted the importance of adhering to procedural timelines in execution cases. The judgment reiterates the principle that if a claim is dismissed based on procedural limitations, the substantive issues do not need to be addressed. The case underlines the significance of legal representation and the necessity for parties to be aware of court orders to avoid adverse rulings. Keywords: Lahore High Court, execution of decree, Civil Procedure Code, defamation, legal representation.... |
| 1956 SLD 120, 1956 PLD 668 | Writ Petition No. 123 of 1956 , decided on 10.05.1956 | This case revolves around the legality of trials conducted under the Frontier Crimes Regulation (FCR) in Pakistan, specifically concerning the rights of the accused to legal representation. The Lahore High Court examined the implications of Article 7 of the Constitution of Pakistan, which ensures that no person shall be detained without being informed of the grounds for arrest or denied the right to legal counsel. The court found that the practices under FCR violated these constitutional provisions, particularly in denying accused individuals the right to engage legal counsel during their trials. The court's ruling emphasized that all trial laws must incorporate constitutional rights, thereby reinforcing the importance of legal representation in maintaining justice. The decision also highlighted the need for procedural reforms in the administration of justice within the framework of the Frontier Crimes Regulation, advocating for a balance between traditional practices and constitutiona... |
| 2010 SLD 999, 2010 PLJ 881 | Crl. Misc. No. 2133-B of 2009 , decided on 19.06.2009 | In the case of Crl. Misc. No. 2133-B of 2009, the Lahore High Court addressed the matter of pre-arrest bail for petitioners Ghulam Yasin and Munir Ahmad, accused in FIR No. 278/2009 under multiple sections of the Pakistan Penal Code. The allegations raised against them were deemed of a general nature, with the court acknowledging the potential for their false implication due to pre-existing enmity with the complainant. The court's decision to confirm the ad-interim pre-arrest bail was based on the thorough evaluation of the circumstances surrounding the case, including the petitioners' claims of innocence and the involvement of the local police in the investigation. This ruling underscores the importance of due process and the protection of individual rights within the legal framework. The court's careful consideration of the facts and circumstances demonstrates a commitment to justice and fairness in the legal system, ensuring that individuals are not unjustly accused based on persona... |
| 2011 SLD 468 = 2011 PLD 311 | Writ Petition No.93 of 2011 , decided on 15.03.2011 | This case revolves around the interpretation of Section 19(4) of the Punjab Rented Premises Act, 2009, concerning the submission of affidavits by landlords during eviction proceedings. The Lahore High Court ruled on the nature of the requirement to submit affidavits, determining that it is directory rather than mandatory, thereby allowing for flexibility in the submission process. The decision emphasizes the importance of procedural fairness in eviction cases, allowing landlords to present their evidence even if it is submitted after the initial filing. This case is significant for landlords and tenants alike, setting a precedent for how procedural rules are applied in rental disputes. Keywords: eviction proceedings, Punjab Rented Premises Act, affidavit submission, Lahore High Court ruling.... |
| 2003 SLD 3450, 2003 PLD 315 | Civil Appeal No. 92 of 2000 | This case revolves around the principles of pre-emption under the North-West Frontier Province Pre-emption Act, 1987, and the procedural rules established by the Supreme Court of Pakistan. The core issue was whether Haji Muhammad Saleem had performed Talb-i-Muwathibat to assert his right of pre-emption against Khuda Bakhsh, who sought to pre-empt a property transaction. The Supreme Court highlighted that the performance of Talb-i-Muwathibat is not merely a technicality but an essential condition for the activation of pre-emption rights. The court further elaborated on the necessity of specifying the date and time of such performance, linking it to the limitation periods for subsequent claims. The ruling emphasized the need for clear evidence and adherence to procedural norms, reiterating that concurrent findings of fact by lower courts should not be interfered with unless there are significant legal errors or misreadings of evidence. This case serves as a pivotal reference for lawyers ... |
| 1993 SLD 611, 1993 SCMR 639 | Civil Appeal No.1120 of 1990 , decided on 13.01.1993 | In the case of Civil Appeal No.1120 of 1990, the Supreme Court of Pakistan addressed the issue of costs in litigation, specifically under Section 35 of the Civil Procedure Code (V of 1908). The case arose from a petition filed by respondent No.1 challenging an order issued by the Inspector of the Federal Investigation Agency (F.I.A.), which restrained him from constructing on plots he had lawfully purchased. The Supreme Court concluded that the Inspector acted beyond his authority, leading to unnecessary litigation for the petitioner. The Court's ruling reinforced the principle that costs should be awarded to compensate aggrieved parties and to deter arbitrary actions by officials. Keywords: costs in litigation, Supreme Court of Pakistan, Civil Procedure Code, authority in law, unnecessary litigation.... |
| 2021 SLD 1350, 2021 SCMR 630 | Civil Appeal No. 268 of 2020 , decided on 18.01.2021 | In the case of Civil Appeal No. 268 of 2020, the Supreme Court of Pakistan addressed the issue of regularization of contract employees under the Khyber Pakhtunkhwa Employees (Regularization of Services) Act, 2009. The respondent, Liaquat Ali, challenged the denial of regularization despite being employed as an electrician in the Khyber Pakhtunkhwa Administration Department. The Court found that the respondent was eligible for regularization as he fulfilled all conditions stipulated in the Act, which aims to provide job security to employees. This case highlights the importance of adhering to legal provisions regarding employment rights and the principles of justice in administrative matters. The decision reinforces the notion that contractual limitations cannot override statutory rights, ensuring that employees are treated fairly and justly. The judgment serves as a precedent for similar cases, emphasizing the need for transparency and accountability in public employment.... |
| 1986 SLD 370, 1986 SCMR 197 | Civil Petition No. 403 of 1981 , decided on 02.05.1981 | In the Supreme Court case of Civil Petition No. 403 of 1981, the petition filed by Haji Muhammad Riaz aimed to challenge a no-confidence motion passed against him by the Union Council No. 87 Chayanwalla. The case revolved around the procedural aspects of the no-confidence motion, specifically whether the petitioner was entitled to participate in the meeting that led to the resolution. The court examined the circumstances under which the meeting was held and concluded that the requisite majority had voted in favor of the motion. The decision highlighted the legal framework provided by the Punjab Local Government Ordinance and the associated rules governing local councils. The court's ruling reaffirmed the importance of participation and representation in local governance, emphasizing that absence from a meeting does not equate to a violation of rights when proper notice and procedures are followed. This case serves as a critical reference for understanding local government operations an... |
| 1995 SLD 1148, 1995 PLC 286 | LAK-2 of 1995 , decided on 29.01.1995 | This case revolves around an industrial dispute concerning the termination of a government employee's services by the Public Health Engineering Department. The appellant contested the termination through a grievance petition, which was dismissed by the Labour Court for lack of jurisdiction. The ruling clarified that the Public Health Engineering Department does not fit the definition of a factory under the Industrial and Commercial Employment (Standing Orders) Ordinance. As a result, the employee was classified as a civil servant under the Civil Servants Act, and his terms of service were governed by that Act. The decision highlighted the importance of jurisdiction in labour disputes and reinforced the distinction between workmen and civil servants.... |
| 2004 SLD 3437, 2004 PLJ 918 | C.R. No. 2006 of 2003 , decided on 28.01.2004 | In the case of Iftikhar Ahmad vs. Hakam Bibi, the Lahore High Court examined the validity of a gift allegedly made by an elderly and illiterate mother to her son. The Court emphasized the importance of proving the elements of a valid gift, including offer, acceptance, and possession transfer. The petitioner, who claimed the gift was made, failed to provide sufficient evidence to support his assertions. The Court held that the appellate judgment, which favored the respondent, was correct and consistent with the evidence. The decision underscored the protective measures in place for vulnerable individuals in legal transactions, particularly in matters involving familial fiduciary relationships. Keywords such as 'gift validity', 'civil procedure', 'appellate court decisions', and 'Muhammadan law' are relevant in this context, reflecting ongoing discussions in legal circles regarding the rights of elderly individuals and the standards required for establishing gifts in familial contexts.... |
| 2005 SLD 755 = 2005 PLD 94 | Civil Appeals Nos. 991, 992 of 2001 and 441 to 447 , decided on 20.09.2005 | This case involves the Supreme Court of Pakistan's ruling on the wrongful termination of bank employees from United Bank Limited (UBL). The employees were accused of misconduct for negotiating Letters of Credit without proper authorization from a non-correspondent bank, the Mediterranean Bank. The Supreme Court found procedural irregularities in the disciplinary actions taken against the employees, indicating that the decisions were influenced by external perceptions rather than documented evidence. The ruling underscored the need for fair treatment of employees and proper adherence to banking regulations. It also pointed out the discrepancy in the treatment of senior officers involved in the negotiations, ultimately leading to a decision that mitigated the harshness of the initial penalties imposed on the bank employees. The case highlights significant legal principles regarding employment rights, procedural fairness, and the interpretation of 'public importance' in judicial review.... |
| 1976 SLD 383, (1976) 103 ITR 20 | IT REFERENCE No. 26 OF 1973 , decided on 07.05.1975 | In the case of Steelsworth (P.) Ltd. v. Commissioner of Income Tax, the Gauhati High Court addressed the issue of the development rebate under the Income-tax Act, 1961. The case revolved around the failure of the petitioner to maintain the requisite reserve of 75% for the development rebate claimed. The court's analysis highlighted the importance of compliance with statutory requirements, asserting that benefits under the law cannot be availed without adherence to specific conditions. This case underscores the significance of proper accounting practices and regulatory compliance in tax matters. The decision serves as a critical reminder for companies to ensure that all statutory conditions are met before claiming tax benefits, thereby influencing future practices in financial reporting and tax planning.... |
| 1984 SLD 1903, 1984 PLC 1462 | Appeal No. 122(R) of 1984 (Old No. 509 (L) of 1982 , decided on 16.05.1984 | In the case of Muhammad Fazil Mian vs. Chairman WAPDA, the Federal Service Tribunal addressed serious misconduct allegations against Muhammad Fazil Mian, a Superintending Engineer at WAPDA. The case revolved around violations of the Pakistan WAPDA Employees Conduct Rules, 1978, which included unauthorized purchase of property, construction of a building without prior sanction, and the misuse of WAPDA employees for personal projects. The Tribunal analyzed the evidence presented and determined that Mian's actions not only breached the established rules but also undermined the integrity expected from a public servant. The Tribunal's decision reinforced the significance of strict compliance with conduct regulations within governmental organizations, thereby setting a precedent for future cases involving public employee misconduct. The ruling serves as a reminder of the accountability mechanisms in place to ensure ethical behavior among government employees, especially in matters involving ... |
| 2001 SLD 649, 2001 PTD 3907 | Complaint No. 320-K of 2001 , decided on 21.05.2001 | In the case of Universal Agro(Pvt.) Ltd. vs. Secretary Revenue Division, the Federal Tax Ombudsman examined the legality of C.B.R.'s Circular dated 8-2-2001, which stated that returns filed during an extended period would not be eligible for the Self-Assessment Scheme under the Income Tax Ordinance, 1979. The Ombudsman found this instruction arbitrary and contrary to established laws. The decision emphasized the importance of adhering to the law when determining tax obligations and the rights of taxpayers under the Self-Assessment Scheme, highlighting principles of fairness and legality. The ruling clarified that any return filed within the extended period granted by the D.C.I.T. should be recognized and assessed fairly, emphasizing the need for clear statutory guidance in tax law. This case reinforces the significance of judicial discretion in tax assessments and the need for the C.B.R. to align its instructions with the provisions of the Income Tax Ordinance, ensuring that taxpayers'... |
| 1988 SLD 2239, 1988 SCMR 564 | Civil Petition No. 1181 of 1980 , decided on 21.02.1988 | This case revolves around the issue of whether Muhammad Sharif had submitted an application for the transfer of disputed property under Settlement Scheme No.VII prior to its revision. The Supreme Court of Pakistan, in its decision dated February 21, 1988, emphasized the importance of factual findings by lower authorities and upheld the decision of the Settlement Commissioner. The court found no merit in the petitioner's claims, leading to the dismissal of the appeal. This case highlights critical aspects of property transfer laws and the procedures under the Constitution of Pakistan. Keywords: property law, legal appeal, settlement schemes, Supreme Court, Pakistan.... |
| 2019 SLD 2848, 2019 MLD 1696 | Intra Court Appeal No. 397 in Writ Petition No. 16 , decided on 19.02.2019 | In the case of MST. SANOBER BIBI vs. DEPUTY COMMISSIONER, D.G. KHAN, the Lahore High Court addressed a significant issue regarding the recruitment policy for educators in government schools. The appellant challenged the decision that denied her 2 additional marks for being computer literate, which she had previously received in a different selection process. The court found that this denial was not justified, as the recruitment policy mandated the awarding of such marks. The ruling underscored the principles of merit and transparency in public sector recruitment, reinforcing the idea that candidates should be assessed fairly based on their qualifications. This case serves as a critical reference for similar disputes in educational recruitment, emphasizing the need for adherence to established policies and fair treatment of candidates. The court's decision to allow the appeal not only reinstated the appellant's rights but also set a precedent for future cases involving recruitment polic... |
| 2013 SLD 2663, 2013 YLR 1527 | Criminal Jail Appeal No. 348 of 2010 , decided on 20.03.2013 | In the case of Criminal Jail Appeal No. 348 of 2010, the Sindh High Court dealt with a sensitive family matter involving the tragic death of a daughter during a domestic dispute. The court reviewed evidence, including eyewitness testimonies from family members, and upheld the conviction of the appellant, Muhammad Anwar, under sections 302 and 324 of the Penal Code for murder and attempted murder. The judgment emphasized the importance of family dynamics and mitigating circumstances, leading to a modified sentence. This case highlights critical legal principles regarding Qatl-e-amd and the court's discretion in sentencing, particularly in cases involving familial relationships. Such cases are essential in understanding the intersection of law and family issues, making them significant in the realm of criminal law.... |
| 1989 SLD 476, 1989 SCMR 260, 1989 SLD 1032 | Criminal Petition for Leave to Appeal No. 87-K of , decided on 07.09.1988 | In the case of Abdul Kadir Shaikh and Shafiur Rahman vs. The State, the Supreme Court of Pakistan addressed the critical issue of bail under the Criminal Procedure Code and the Penal Code. The court considered the circumstances surrounding the arrest of the petitioner, who was accused of firing at a police party while in possession of a Kalashnikov. The petitioner's legal representatives argued for bail based on the assertion that the charge of ineffective firing was questionable and that the weapon may not have belonged to the petitioner. However, the court emphasized the recent nature of the incident and the serious nature of the charges, leading to a refusal of bail. This case underscores the stringent requirements for bail in cases involving violent offenses and the importance of evidence in supporting claims of innocence. Legal representatives involved included notable advocates, and the decision highlights the balance between individual rights and public safety in the judicial pr... |
| 1967 SLD 31, 1967 PLD 153 | Civil Appeal No. 9-P of 1966 , decided on 22.12.1966 | In the landmark case of Abdul Wahid vs Mst. Zamrut, the Supreme Court of Pakistan addressed the complexities surrounding pre-emption rights within property transactions. This case underscores the legal intricacies involved when pre-emption laws intersect with property rights, particularly in contexts where a fear of pre-emption influences how property is acquired. The Court ruled that individuals engaged in property transactions are not obligated to disclose their intentions to potential pre-emptors, thereby affirming the legitimacy of various methods of property acquisition that might complicate pre-emption. This judgment is pivotal for understanding the balance between pre-emption rights and property ownership, especially in regions governed by pre-emption laws. The case serves as a crucial reference point for legal practitioners and property owners navigating the intricacies of property law and pre-emption rights in Pakistan, making it a significant contribution to the evolving land... |
| 1998 SLD 1310 = 1998 SCMR 479 | Civil Petition No. 9 of 1995 , decided on 02.05.1995 | This case revolves around the legal complexities of pre-emption law in Pakistan, particularly focusing on the transition from the North-West Frontier Province Pre-emption Act of 1950 to the 1987 version. The Supreme Court of Pakistan was tasked with determining the validity of a pre-emption suit filed by Mst. Basriya against Haji Faqir Muhammad. The petitioner argued that her suit filed prior to the enactment of the new law should be allowed to proceed based on the previous legal framework. However, the court clarified that upon the introduction of the 1987 Act, all pending suits not compliant with the new requirements would lapse. The judgment emphasizes the importance of adhering to procedural mandates, such as the requirement for Talbs under the 1987 Act, and illustrates the impact of legislative changes on ongoing legal proceedings. This case is crucial for understanding the evolution of property rights and pre-emption laws in Pakistan, highlighting the balance between statutory pr... |
| 2005 SLD 622, 2005 PTD 1346 | Customs Appeal No. 71 of 1999 , decided on 11.02.2005 | In the case of Customs Appeal No. 71 of 1999, the Lahore High Court addressed significant procedural issues regarding the jurisdiction of the Collector of Customs (Appraisement). The case arose when SFS Corporation imported refrigerators from Kuwait and faced an assessment based on a public notice that contradicted the declared capacity of the goods. The appeal highlighted the importance of transparency and fairness in judicial processes, emphasizing that no tribunal should conduct inquiries without the parties' knowledge. The court's decision reinforces the principles of due process and the right to a fair hearing, making it a landmark case in customs law. This ruling is vital for importers seeking clarity and fairness in customs assessments, ensuring that all proceedings are conducted in an open and just manner, thereby protecting the rights of the parties involved. This case is essential for understanding the balance of power between customs authorities and importers, establishing a... |
| 1998 SLD 807, 1998 SCMR 1964 | Civil Petition No. 156-K of 1998 , decided on 15.04.1998 | The case revolves around the registration of trade unions under the Industrial Relations Ordinance, 1969. The Essa Cement Industries Workers Union challenged the registration of another union by the Registrar of Trade Unions, contending that the new union did not meet the necessary criteria, including having a majority of workers as members. The Supreme Court of Pakistan upheld the Registrar's decision, emphasizing the importance of thorough inquiries and the proper application of legal standards in union registration. This case highlights the procedural aspects of trade union registration and the jurisdiction of the courts in reviewing such administrative decisions. Key terms include 'trade union registration', 'Industrial Relations Ordinance', and 'constitutional jurisdiction of the High Court', which are crucial for understanding labor laws and workers' rights in Pakistan.... |
| 2017 SLD 2079, 2017 YLR 741 | 1st Cr. Bail App. No. S-279 of 2016 , decided on 01.08.2016 | In the case of Najamuddin Bhatti and Tarique Hussain Khaskheli versus THE STATE, the applicants sought post-arrest bail in a corruption case involving allegations of bribery and misconduct by public servants. The case centered around accusations that both applicants, employed by the Sindh Building Control Authority, received illegal payments from a complainant for the issuance of a No Objection Certificate (NOC). The prosecution's case was built on the testimony of the complainant, who claimed to have been extorted by the applicants. However, the defense argued that the applicants were victims of enmity and that the evidence presented was insufficient to establish guilt. The court ultimately determined that the evidence did not meet the threshold required for denying bail, referencing previous case law to support its decision. This case highlights ongoing concerns regarding corruption in public service and the legal standards required for proving such allegations.... |
| 2014 SLD 1839 = 2014 CLC 1605 | Writ Petition No.337 of 2012 , decided on 01.04.2014 | This case revolves around a petition filed against an appellate order concerning the dissolution of marriage based on khula. The Lahore High Court examined the application of the West Pakistan Family Courts Act, specifically addressing the procedural requirements for establishing the payment of dower. The Court found that the Family Court had erred in its decision-making process by not adequately addressing the conflicting claims regarding the dower amount, leading to a remand for further proceedings. The decision highlights the importance of thorough evidence gathering in family law cases and the necessity for the Family Court to consider both documentary and oral evidence. Key trending keywords include 'dissolution of marriage', 'family court', 'dower amount', and 'legal proceedings'.... |
| 1993 SLD 1196 = 1993 PLD 554 | TA. No. 684-C of 1992 , decided on 25.11.1992 | In the case TA. No. 684-C of 1992, adjudicated by the Lahore High Court on November 25, 1992, the court addressed significant concerns regarding the administration of justice and the protection of judicial officers from frivolous and baseless litigation. The petitioners, led by Sameer Ehsan Ullah Makhzan and three others, sought the transfer of six consolidated suits from the Court of Civil Judge Mr. Ghaffar Jalil. They invoked Section 24 of the Civil Procedure Code, V of 1908, arguing that the current judge was dismissing stay applications and consolidating suits in a manner that could potentially prejudice their cases. The petitioners presented several grounds for the transfer, including allegations that the Civil Judge was dismissing stay applications unjustly, consolidating only certain suits, and that the respondents held influential positions which could lead to biased judicial decisions. They further contended that the Civil Judge was handling cases hastily, thereby jeopardizin... |
| 1989 SLD 1250, 1989 PLC 327 | Appeal No. 365(L)/83 of 1983 | In the pivotal case of Hukam Din vs. Superintending Engineer and two others, adjudicated by the Federal Service Tribunal in Islamabad on December 4, 1988, the tribunal addressed significant issues surrounding administrative law and the enforcement of natural justice principles. The appellant, Hukam Din, an employee of the West Pakistan Water and Power Development Authority, faced disciplinary action under the Efficiency and Discipline Rules of 1978, specifically Rule 4. Initially charged with misconduct without a prior show-cause notice, Hukam Din's increment was halted as a penalty. This action was later enhanced to a pay reduction without affording him an opportunity to contest the severity of the penalty through a show-cause notice or personal hearing. Munawar Ahmad Javed represented the appellant, while M. Yawar Ali Khan represented the respondents. The tribunal, with Judge CH. HASAN NAWAZ presiding, evaluated the procedural lapses in the penalty enhancement process, concluding tha... |
| 2007 SLD 3029, 2007 PLJ 26 | Suit No. 95 of 2006 , decided on 15.02.2006 | In the case of Suit No. 95 of 2006, decided by the Sindh High Court, the primary legal issue revolved around the principle of res judicata as outlined in Section 11 of the Civil Procedure Code, 1908. The plaintiff, KHURSHEED AHMED, sought administration, partition, and permanent injunction concerning a property previously subject to a Letter of Administration granted to the defendant, FAYYAZ AHMAD. The court emphasized that the appeal against the earlier decision was still pending, thus rendering the current suit non-maintainable. The ruling highlighted the importance of addressing similar disputes through established legal channels, reinforcing the necessity of judicial efficiency and finality in legal proceedings. This case underscores the critical nature of understanding administrative law and the implications of prior judgments in ongoing legal disputes. Keywords related to this case include 'civil procedure', 'administration of estate', 'partition suits', and 'legal representation... |
| 1990 SLD 657, 1990 SCMR 533 | Civil Petition No.821 of 1984 , decided on 04.03.1989 | In the case of Civil Petition No.821 of 1984, the Supreme Court of Pakistan dealt with the complexities of civil service appointments under the Punjab Civil Servants Act, 1974. The petitioner, Muhammad Shabbir, contested his removal from service based on Section 11-A of the Act, which allows for removal of civil servants appointed during a specified period without notice. The Tribunal had previously accepted his claim that he should be treated as a fresh appointee as of September 3, 1977. However, the Supreme Court found that his later claim to seniority, asserting a regular appointment from September 29, 1975, was inconsistent with his earlier assertions. The court emphasized the importance of consistency in claims made by petitioners and upheld the Tribunal's decision to reject his appeal regarding seniority. This case highlights critical issues surrounding civil service regulations, appointment validity, and the legal interpretations of seniority rights, reflecting ongoing discussio... |
| 2016 SLD 1984, 2016 SCP | CIVIL APPEALS No. 1428 TO 1436 OF 2016 , decided on 18.08.2016 | In the landmark case of CIVIL APPEALS No. 1428 TO 1436 OF 2016 adjudicated by the Supreme Court of Pakistan on August 18, 2016, the appellants, importers of cellular phones and textile goods, challenged the modification and withdrawal of sales tax exemptions previously granted by the Federal Government. The appellants contended that these changes were not authorized under Section 3 of the Civil Procedure Code (V of 1908) and argued that the notifications were improperly issued by an Additional Secretary rather than the Federal Government. The High Court dismissed the petitions, a decision that was upheld upon intra-court appeals. The Supreme Court, however, granted leave to consider additional points, particularly focusing on the jurisdicional authority of the Federal Government in issuing such tax-related notifications. The core of the case revolved around the interpretation of executive authority within the Federal Government and the procedural adherence to the Rules of Business as m... |
| 2020 SLD 2439, 2020 SCMR 2155 | Civil Petition No. 720 of 2020 , decided on 28.09.2020 | This case revolves around the interpretation of the Civil Procedure Code, particularly Order XVI, which governs the summoning and attendance of witnesses. The Supreme Court of Pakistan deliberated on whether the embargo on calling witnesses applies to those voluntarily produced by parties. The ruling underscored the importance of safeguarding litigants' rights to present evidence while preventing surprises during trials. The court's decision to allow the petitioner's appeal reinstated the appellate court's ruling, emphasizing that procedural delays should not bar a party from producing relevant evidence. The case highlights key legal principles such as the balance between procedural rules and the right to a fair trial, the significance of presenting witnesses timely, and the discretion of courts to allow evidence based on just cause. This decision is crucial for legal practitioners navigating civil litigation, reinforcing the need for clarity in procedural applications and the importan... |
| 2001 SLD 2805, 2001 PLD 369 | D-98 of 2000 , decided on 29.03.2001 | This case revolves around the conviction of Ali Hassan for possession of one kg. of opium under the Control of Narcotic Substances Act, 1997. The Special Judge had sentenced him to seven years of rigorous imprisonment and a fine. The main contention during the appeal focused on the inadequate number of prosecution witnesses examined, raising questions about the credibility of the evidence presented. The Sindh High Court highlighted the importance of examining the moral integrity of official witnesses, given the prevalent societal issues. The court found that the prosecution's failure to examine all listed witnesses led to reasonable doubt regarding the appellant's guilt. Therefore, the appeal was granted, leading to the acquittal of the appellant. The decision underscores the significance of proper legal representation and the necessity of thorough witness examination in criminal cases.... |
| 1969 SLD 270, 1969 SCMR 216 | Civil Petition for Special Leave to Appeal No. K77 , decided on 08.01.1969 | This case revolves around the legal complexities involved when a foreign state is sued in the Pakistani judiciary. The petitioner, represented by notable lawyers, sought recovery against the Union of Soviet Socialist Republics for damages due to breach of contract. The High Court had previously dismissed the case based on sections 84 and 86 of the Civil Procedure Code, which govern the conditions under which a foreign state can be sued. The Supreme Court's decision to grant leave to appeal signifies its intention to clarify the legal standing of foreign states in local courts, particularly regarding commercial disputes. This case is significant as it addresses issues of state immunity and the enforceability of contracts involving foreign entities, making it a landmark decision in the realm of international law and civil procedure in Pakistan.... |
| 2018 SLD 2220, 2018 PTD 2132 | Custom Appeal No. K-24 of 2017 , decided on 15.07.2017 | In the landmark case of Messrs Tariq Auto Traders, Karachi versus the Assistant Director Directorate General of PCA and two others, the Customs Appellate Tribunal delivered a pivotal decision on July 15, 2017. This case, cited as 2018 SLD 2220 and 2018 PTD 2132, revolved around allegations of mis-declaration under the Customs Act, 1969, specifically sections 25, 25A, 26A, 80, and 83. The appellant, represented by Nadeem Ahmed Mirza, contested a show-cause notice issued by the Directorate General of PCA, which accused them of erroneously declaring the PCT of imported goods to evade customs duties and taxes. The Tribunal, under the judicious oversight of Judge Tahir Zia, meticulously analyzed the procedural and substantive aspects of the case. Central to the Tribunal's decision was the assertion that the audit conducted by the respondent lacked proper procedural compliance, notably the absence of a formal notice or summon in accordance with Section 26A of the Customs Act. Furthermore, th... |
| 2003 SLD 873, 2003 SCMR 419 | Jail Petition No. 141 of 2001 , decided on 10.09.2002 | In the case of Jail Petition No. 141 of 2001, the Supreme Court of Pakistan addressed significant issues related to the conviction of Abdul Razzaq alia Zaka for the murder of Maqsood Ahmed under section 302(b) of the Pakistan Penal Code. The court evaluated the evidence, which included eyewitness accounts and forensic analysis, concluding that the prosecution had met the burden of proof. The judgment emphasized the importance of reliable eyewitness testimony and the credibility of the complainant's account. The court also discussed constitutional provisions under Article 185(3) of the Constitution of Pakistan. This case highlights critical legal principles surrounding murder convictions and the standards for upholding sentences in capital cases.... |
| 1997 SLD 603, 1997 SCMR 430 | Civil Petitions for Leave to Appeals Nos.669 and 6 , decided on 16.01.1996 | This case revolves around the detention of petitioners Dr. Saleem Alswadi and Fazal Ullah Hamidi under the West Pakistan Maintenance of Public Order Ordinance. The Supreme Court of Pakistan examined the legality of their successive detention orders issued by authorities without proper investigation or basis in law. The petitioners challenged their detention, arguing that they were unlawfully held despite a lack of evidence against them. The Court found that the High Court had improperly dismissed their earlier writ petitions without a thorough examination of the facts. The Supreme Court emphasized the importance of adhering to legal procedures in matters of personal liberty, ultimately granting leave to appeal and setting a precedent for the treatment of detainees under similar circumstances. This case highlights the significance of protecting fundamental rights and ensuring lawful detention procedures, making it a landmark ruling in the context of administrative law and personal freed... |
| 1992 SLD 919, 1992 CLC 1515 | Suit No. 533 and Civil Miscellaneous Application N , decided on 09.05.1991 | The case revolves around a contract dispute between Messrs MUHAMMAD ISHAO & SONS and the GOVERNMENT OF PAKISTAN regarding the supply of coolies for handling passengers' luggage. The plaintiffs contended that the contract, which had been in place since 1981, was due for renewal as per the terms agreed upon. However, the defendants did not renew the contract and instead awarded it to another contractor after the expiration of the contract. The court found that the plaintiffs did not have a strong enough case to warrant an injunction preventing the defendants from proceeding with their decision. The ruling emphasized the importance of adhering to contractual obligations and the conditions under which a contract can be renewed or terminated, highlighting the discretionary powers of the defendants in awarding contracts. This case underscores the principles of contract law and the rights of parties involved in contractual agreements, particularly in public sector contracts.... |
| 2011 SLD 6566 = 2011 PCRLJ 1073 | Criminal Miscellaneous No. 2288-M of 2009 , decided on 28.09.2010 | This case revolves around the constitutional petition filed by Usman Liaquat for the recovery of a Toyota Hilux seized by the police. The petitioner claimed ownership of the vehicle, which was taken into custody in April 2009. After various proceedings, the Judicial Magistrate ordered the vehicle to be returned on the condition that the petitioner submit original documents and a surety bond. However, the petitioner failed to meet these conditions and instead sought adjournments, leading to the dismissal of the petition by the Lahore High Court. The court highlighted the importance of adhering to legal requirements and the ongoing civil proceedings concerning the ownership of the vehicle. The case underscores the significance of compliance in legal processes and the role of the judiciary in upholding these standards.... |
| 2005 SLD 3776, 2005 PLJ 806 | Crl. Misc. No. 340 of 2005 , decided on 16.05.2005 | In the case of Crl. Misc. No. 340 of 2005, the Peshawar High Court deliberated on the bail application of the accused-petitioners who were involved in a criminal case under sections of the Pakistan Penal Code. The court found that the injuries sustained by the complainant were not on vital parts, and there was a significant delay in the medical examination, raising questions about the prosecution's case. Given that the accused had not been attributed a specific role in the incident, the court allowed their bail application with conditions. This case highlights the principles of bail in criminal proceedings, particularly regarding non-vital injuries and the necessity of timely medical evaluations. Legal professionals and advocates should take note of the implications of this ruling in future bail applications and criminal cases.... |
| 2007 SLD 3955 = (2007) 294 ITR 128 | T. Jayabharathy v. Assistant Commissioner of Incom , decided on 17.07.2007 | This case addresses the procedural fairness in the proceedings of the Income Tax Appellate Tribunal under the Income Tax Act, 1961. The case revolves around the assessment of undisclosed income for the block period of 1986-87 to 1996-97. The primary issue was the Tribunal's failure to consider a third addition during the appeal process. The court underscored the importance of providing the petitioner with a genuine opportunity to present their case, highlighting the principles of natural justice. The judgment sets a precedent for ensuring that all relevant issues are adequately addressed during tax assessments, promoting transparency and fairness in the judicial process. Keywords such as 'Income Tax Appellate Tribunal', 'natural justice', and 'procedural fairness' are relevant in the context of this case, reflecting ongoing discussions in tax law and administrative justice.... |
| 2009 SLD 1772, 2009 SCMR 1045 | Civil Petition No.2768-L of 2001 , decided on 09.04.2009 | This case revolves around the Specific Relief Act of 1877, specifically focusing on Section 12 which deals with the specific performance of agreements to sell. The Supreme Court of Pakistan analyzed the failure of the plaintiffs to produce the original agreement to sell, which was pivotal to their claim. The court also highlighted the importance of having a direct contract between the plaintiffs and the vendors, which was absent in this case. The acknowledgment made by a third party, Daulat Ali, was deemed ineffective without the vendors' consent. The court reiterated that the plaintiffs' suit was barred by the statute of limitations as it was filed well after the allowable period post the execution of the sale deed. The ruling underlines the necessity for proper documentation in real estate transactions and the legal implications of failing to uphold such requirements. This case serves as a significant reference for understanding the intricacies of property law in Pakistan and the enf... |
| 1995 SLD 398, 1995 SCMR 1613 | Criminal Petition No. 36 of 1995 , decided on 31.05.1995 | This case revolves around the murder of Muhammad Ashraf by the petitioners, Muhammad Khan and Muhammad Sharif, who were found guilty under sections 302/34 of the Penal Code. The incident occurred on February 28, 1989, and was witnessed by close relatives of both the deceased and the accused. The Supreme Court of Pakistan, in its decision dated May 31, 1995, emphasized the credibility of the eye witnesses, the prompt lodging of the FIR, and the corroborating medical evidence. The motive behind the murder was linked to familial discord and financial disputes, which the court found compelling enough to uphold the lower courts' findings. The appeal was denied on the grounds that the evidence presented was reliable and consistent, leading to the confirmation of the petitioners' life sentences. Keywords related to this case include murder conviction, Supreme Court of Pakistan, eyewitness credibility, and legal precedent in criminal cases.... |
| 1990 SLD 1071, 1990 SCMR 1395 | Criminal Petition No. 170-R of 1989 , decided on 26.03.1990 | In the case of Gulzar and another vs. The State, the Supreme Court of Pakistan dealt with a criminal petition concerning allegations of murder. The petitioners Gulzar and Liaqat were accused of killing Muhammad Nazir, who had reported the incident himself. The court examined the evidence, including the medical reports and witness testimonies, all of which pointed to the petitioners' involvement in the crime. The key arguments from the petitioners centered on claims of self-defense and the absence of vital injuries on the deceased, which were ultimately rejected by the court. The decision reinforced the importance of corroborative evidence in criminal cases and the challenges of successfully claiming self-defense in situations where the accused were found to have caused significant harm. The ruling highlighted the court's stance on maintaining a consistent legal standard when evaluating self-defense claims in criminal law, particularly in murder cases. The case is significant for legal ... |
| 2004 SLD 3514, 2004 PLJ 1267 | W.P. No. 3859 of 2003 , decided on 16.04.2004 | In the case of Ahmad Yar vs. Member (Judicial -IV) Board of Revenue, Punjab, Lahore, the Lahore High Court addressed issues concerning land allotment and the maintainability of constitutional petitions. The background involved a series of decisions by the Collector and the Member Board of Revenue regarding land allotments made to the petitioner, Ahmad Yar. The original allotment was made in 1956 but was cancelled in 1971 due to government instructions. The petitioner was then allotted alternative land but faced subsequent cancellations following complaints. The court ruled that the petitioner's rights over the land had lapsed due to previous dismissals of his petitions. This case emphasizes the importance of finality in legal decisions and the limitations of reopening cases that have been settled. Key legal principles such as constructive res judicata were crucial in determining the outcome of this case.... |
| 1970 SLD 724, (1970) 22 TAX 54 | Reference Case No. 13 of 1969 , decided on 20.10.1969 | In the case of M. Mahmood Ispahani vs. Commissioner of Income Tax, the Dacca High Court addressed the issue of entertainment allowance exemptions under the Income Tax Act, 1922. The case primarily revolved around the interpretation of Section 4(3)(vi) concerning the allowable exemption limits for entertainment expenses incurred by a company director. The court reaffirmed the need for clarity and completeness in the Tribunal's statements when referring cases for opinion. The decision underscored that while directors may claim allowances for entertainment, such claims are limited by specific rules, notably Rule 39 of the Income Tax Rules. The ruling is significant for tax law practitioners and highlights the importance of adherence to procedural norms in tax assessments. Key phrases such as 'income tax exemption', 'entertainment allowance', and 'tax law compliance' are essential for understanding the implications of this case.... |
| 2020 SLD 1634 = 2020 1534 | Criminal Miscellaneous Application No. D-09 of 201 , decided on 17.09.2019 | In the case involving Criminal Miscellaneous Application No. D-09 of 2019, the Sindh High Court addressed the issue of false evidence under the Penal Code and Criminal Procedure Code. The applicant, a witness in the original FIR, was charged after the accused were acquitted on the grounds of insufficient evidence. The court emphasized that the applicant's statement, recorded without oath, could not lead to the conclusion of false testimony. It highlighted the importance of proper legal proceedings and the protection of witnesses. This case underscores the judicial system's role in ensuring that witnesses are not unjustly prosecuted, especially when the prosecution fails to establish its case. The ruling serves as a reminder of the safeguards necessary to maintain the integrity of witness testimonies in criminal proceedings. Keywords such as 'false evidence', 'criminal law', 'judicial protection', and 'witness rights' are vital in understanding the implications of this case.... |
| 1985 SLD 2099, 1985 PLC 733 | Writ Petition No. 3133 of 1979 , decided on 05.05.1980 | In the landmark case of Writ Petition No. 3133 of 1979, decided by the Lahore High Court on May 5, 1980, the court addressed critical issues surrounding the Industrial Relations Ordinance of 1969, particularly Section 25.A(5). The case involved a petitioner whose employment was terminated on allegations of misconduct, including abusive behavior and attempted violence against a senior engineer. The petitioner contended that he was wrongfully dismissed as he was not present at the time of the alleged misconduct due to his night shift schedule. The Labour Court initially allowed the petitioner to summon evidence that was not considered during the domestic inquiry, but this decision was overturned by the Labour Appellate Tribunal. The High Court ultimately upheld the Labour Court's authority to review the dismissal and to allow the introduction of new evidence, reinforcing the importance of fair treatment in employment matters. This case serves as a precedent for the rights of employees to... |
| 2023 SLD 2471, 2023 PLJ 21 | Crl. A. No. 139 of 2022 , decided on 25.10.2022 | In the case of Javed Iqbal vs. State, the Supreme Court of Pakistan addressed significant issues under the Control of Narcotics Substances Act, 1997, particularly focusing on the implications of confessional statements. The court emphasized that confessions must be read as a whole and not selectively. The prosecution's failure to establish a reliable chain of evidence led to the appellant's acquittal. The case highlighted the importance of proving guilt beyond a reasonable doubt, especially in narcotics-related offenses, where the burden lies heavily on the prosecution. The decision sets a precedent for future cases regarding confessions and the standard of evidence required in criminal prosecutions. Key terms include 'narcotics law', 'confession validity', and 'criminal procedure'.... |
| 2002 SLD 1302, 2002 SCMR 1061 | Civil Petition for Leave to Appeal No. 197-K of 20 , decided on 06.04.2001 | In this case, the Supreme Court of Pakistan addressed a civil petition concerning the cancellation of a contract for baggage strapping and tag collection services at the Jinnah Terminal Complex. The petitioner, TRACK TRIANGLE AVIATION SERVICES, contended that their licence was wrongfully cancelled due to an alleged dishonour of a cheque. The Supreme Court upheld the High Court's ruling, emphasizing that the petitioner had failed to raise the argument regarding the cheque's dishonour in the appropriate manner. The decision highlighted the importance of adhering to the terms of contractual obligations and the proper channels for dispute resolution. Key legal principles regarding the enforcement of contracts and the limitations of constitutional jurisdiction were reinforced. This ruling serves as a significant reference for similar cases involving contractual disputes and the invocation of constitutional rights in Pakistan.... |