Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 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.... |
| 1998 SLD 126, 1998 PTD 995, (1996) 221 ITR 571 | Income-tax Reference No. 11 of 1993 , decided on 11.06.1996 | In this case, the Gauhati High Court addressed the issue of disallowance of cash payments exceeding the limit set forth in Section 40A(3) of the Income Tax Act, 1961. The Income-tax Officer had disallowed certain cash payments made by the assessee, KESHRICHAND JAISUKHLAL, which exceeded the prescribed limit. The Commissioner of Income-tax (Appeals) upheld this disallowance, stating that the assessee failed to prove exceptional circumstances as required under rule 6-DD(j) of the Income-tax Rules. On appeal, the Tribunal reversed this decision, leading to a reference by the Revenue to the High Court. The High Court ultimately concluded that the Tribunal did not properly assess the findings of the Commissioner and did not provide sufficient reasoning for its decision, thus ruling against the Tribunal's judgment. This case highlights the importance of substantiating claims of exceptional circumstances in tax law cases, particularly regarding cash payments and compliance with established re... |
| 1991 SLD 240, 1991 PLC 501 | Writ Petitions Nos. 677 to 680 of 1991 , decided on 10.03.1991 | This case revolves around the termination of services of workers by MORACFCO INDUSTRIES LTD., which led to grievances filed under the Industrial Relations Ordinance, 1969. The Lahore High Court addressed the petitions concerning the Labour Court's decision, which had favored the respondents. The Court ruled on the suspension of the Labour Court's order, allowing for emoluments to be paid to the respondents during the appeal process while denying their reinstatement. This case highlights important issues in industrial relations and the legal processes involved in employment disputes. Keywords: Industrial Relations, Labour Court, service termination, legal proceedings, worker rights, emoluments.... |
| 1992 SLD 606 = 1992 CLC 310 | Writ Petition No. 599-R of 1975 , decided on 31.07.1991 | This case revolves around the Rehabilitation Settlement Scheme, specifically focusing on the interpretation of Para. 7(5), which allows minors to be considered allottees based on familial relationships. The petitioner, Muhammad Siddique, challenged the allotment of land to Muhammad Yameen Khan, arguing that he was not a legitimate allottee. The Court ruled in favor of Yameen, citing his minor status at the time of the allotment and the established familial link to an allottee. The ruling emphasizes the importance of the Rehabilitation Settlement Scheme in providing equitable solutions for refugees and their families, reflecting on historical contexts and the need for fair treatment in land allotments. This case is significant in understanding the application of laws regarding land allotment to minors and the interpretation of beneficial provisions aimed at rehabilitation.... |
| 1964 SLD 155, 1964 PLD 97 | Civil Appeal No. K-19 of 1962 , decided on 21.11.1963 | In the landmark case of Civil Appeal No. K-19 of 1962, the Supreme Court of Pakistan addressed significant issues regarding ex parte proceedings under the Civil Procedure Code. The case arose from a contractual dispute between the appellants and respondents concerning a timber supply agreement. The court found that the lower courts had failed to adhere to procedural requirements, particularly regarding notice and the right to a fair hearing. The decision underlined the importance of judicial discretion and the necessity of following legal protocols to safeguard the rights of all parties involved. The ruling has implications for future cases regarding the validity of ex parte orders and reinforces the principles of natural justice within the legal framework of Pakistan. Legal practitioners and scholars should closely analyze this case to understand its impact on procedural law and the enforcement of rights in civil litigation.... |
| 1972 SLD 210, 1972 SCMR 320 | Civil Petition for Special Leave to Appeal No. 55 , decided on 30.06.1972 | This case involves a significant legal dispute regarding property rights and allotment under the Displaced Persons (Compensation and Rehabilitation) Act. Mst. Dasondhan contested the allotment made to Habibud Din, arguing her claim based on the prior unauthorized occupation of her deceased husband. The Supreme Court emphasized the importance of formal allotments and the legal standing of prior claims. The ruling reinforces the principle that unauthorized occupation does not confer preferential rights in property disputes. This case highlights key aspects of property law and the rights of displaced persons under the relevant legislation, making it a pivotal reference point for similar future disputes. Keywords such as 'property rights', 'allotment dispute', 'Supreme Court ruling', and 'displaced persons law' are essential for understanding the implications of this case in legal contexts.... |
| 2018 SLD 1147, 2018 PCRLJ 834 | Cr.Misc. No. 70453-B of 2017 , decided on 04.10.2017 | In the case of Abdul Rauf and Farooq vs. The State, the Lahore High Court addressed the issue of bail under the Criminal Procedure Code. The petitioners sought bail after being arrested in connection with FIR No. 168/2016, which involved serious charges under the Penal Code, including murder and attempted murder. The court analyzed the evidence presented, noting that the petitioners were not directly implicated in causing the death of the deceased, Muhammad Asif. The court recognized the importance of the principle of benefit of the doubt, especially at the bail stage. It was determined that the case required further inquiry, and the petitioners had already been in custody for an extended period. The decision reinforced the legal standards for granting bail, balancing the rights of the accused with the interests of justice. Keywords such as 'bail', 'Lahore High Court', 'Criminal Procedure Code', and 'Penal Code' are essential for understanding the legal context of this decision.... |
| 2004 SLD 2130, 2004 CLD 1269 | R. F. A. No.167 of 1997 , decided on 30.07.2003 | In the case of Agricultural Development Bank of Pakistan vs. Muhammad Khan, the Lahore High Court addressed an appeal concerning a judgment from the Banking Tribunal. The Tribunal's decision, which partially decreed the bank's suit for recovery of funds, was challenged by the bank. The High Court examined whether the decree was 'past and closed' under the Banking Tribunals Ordinance and concluded it was not, allowing the appeal and remanding the case for fresh consideration. This ruling emphasizes the importance of proper legal channels in challenging tribunal decisions and the implications of the past and closed cases doctrine in banking law. This case is significant for understanding the procedural dynamics of banking litigation in Pakistan, particularly under the Banking Tribunals Ordinance and subsequent financial legislation.... |
| 2005 SLD 3849, 2005 PLJ 131 | Crl. Misc. A. No. 93-I of 2005 in Crl. Appeal No. , decided on 19.05.2004 | This case involves an application for the condonation of delay in filing an appeal against the acquittal of the respondents in a case related to the Offence of Zina (Enforcement of Hudood) Ordinance, 1979. The Federal Shariat Court, presided over by Chief Justice Ch. Ejaz Yousaf and Dr. Fida Muhammad Khan, had to determine whether the delay in filing the appeal could be excused given that the applicant was abroad when the original judgment was rendered. The court reviewed the evidence presented, including the applicant's passport and travel documents, which indicated his presence in the UK at the time of the judgment. After considering the arguments from both sides, including the opposition from the respondents' counsel regarding the limitation period, the court ultimately allowed the application to condone the delay. This ruling highlights the court's commitment to ensuring that applicants are not unfairly penalized for procedural delays when they have made genuine efforts to comply w... |
| 2002 SLD 574, 2002 PTD 608 | Custom Appeals Nos. 306 and 323 of 2001 , decided on 06.12.2001 | In the case of Custom Appeals Nos. 306 and 323 of 2001, the Lahore High Court addressed the issue of delay in filing an appeal under the Sales Tax Act, 1990. The Court ruled that the Appellate Tribunal's dismissal of the appeal due to unexplained delay was erroneous. It highlighted the discretionary power of the Tribunal under section 46(2) to admit appeals filed beyond the limitation period, stressing that delays should be evaluated objectively. This decision underscores the importance of ensuring that procedural technicalities do not obstruct the right to appeal, particularly when the delay does not adversely affect the rights of the revenue authorities. The case reinforces the principles of justice and fairness in administrative proceedings, making it a significant reference for similar future cases regarding appeal procedures in tax law.... |
| 2012 SLD 339, 2012 PLD 305 | Writ Petition No. 18528 of 2011 , decided on 23.01.2012 | In the case of Writ Petition No. 18528 of 2011, the Lahore High Court examined the implications of the Illegal Dispossession Act, 2005 in relation to property rights and lessee agreements. The case arose when the petitioners, ABDUL WAHAB and others, were accused of illegal dispossession by the respondent, ADDITIONAL SESSIONS JUDGE, OKARA. The court noted that the petitioners had been in possession of the disputed land based on a Patadari agreement which was acknowledged in a prior compromise. The court concluded that the Additional Sessions Judge had exceeded jurisdiction by ordering the restoration of possession after the complaint had been resolved through compromise. This decision highlighted the importance of adhering to legal procedures and the limitations of jurisdiction under the Illegal Dispossession Act. The ruling reinforced the principle that lawful possession, once established through a recognized agreement, should not be disturbed without proper legal grounds. The case ser... |
| 1988 SLD 456, 1988 PLC 107 | 691/1231 of 1984 , decided on 27.10.1986 | In this case, Muhammad Saeed, a Block Officer in the Forest Department, was penalized for negligence leading to a loss of government property. The Service Tribunal examined the circumstances surrounding the penalties imposed, which included recovery of the loss, reduction in pay, and suspension. The tribunal found that the appellant was informed of the incident too late by the Forest Guards and had taken steps to report the issue afterward. The tribunal emphasized the principle of natural justice, stating that no one should be condemned without being heard. Ultimately, the tribunal decided to uphold the recovery of the loss but set aside the other harsh penalties, allowing the appellant to regain his benefits. This case highlights the importance of fair disciplinary proceedings within civil service rules and the necessity of proportionality in punishment, ensuring that penalties reflect the degree of negligence.... |
| 2023 SLD 7026, 2022 PLJ 6 | W.P. No. 1291-P of 2022 , decided on 13.05.2022 | In the case of Fazal Khan and others vs. Additional Deputy Commissioner and others, the Peshawar High Court addressed a dispute involving co-ownership of property situated at Village Dag Ismail Khel. The petitioners challenged an order from the Additional Deputy Commissioner which resulted in the possession of the property being handed over to private respondents. The court found that the revenue officials acted without jurisdiction and in collusion with the private respondents, highlighting a misuse of authority. The court ruled that co-owners should seek remedies through civil proceedings rather than through administrative orders. This case underscores the importance of lawful jurisdiction and the protection of co-owners' rights in property disputes, particularly within the context of the West Pakistan Land Revenue Act and the Constitution of Pakistan.... |
| 2016 SLD 586 = 2016 PLD 169 | Suit No. 838 of 2012 , decided on 19.11.2015 | The case revolves around a dispute regarding the rights to develop and operate Hardee's Restaurants in the Province of Sindh. The plaintiff, Global Quality Foods Pvt. Ltd., claimed exclusive rights based on several agreements, including the International Development Agreement (IDA), the Multi-Unit License Agreement (MULA), and a New Development Rider (NDR). The court analyzed these agreements and determined that the plaintiff had not been granted exclusive rights to operate multiple restaurants, as the IDA had been terminated prior to the assignment of rights. The court emphasized the importance of jurisdiction and the choice of law, noting that the agreements stipulated that any disputes should be resolved according to U.S. laws, not in Pakistan. Ultimately, the court dismissed the plaintiff's application for a temporary injunction, concluding that the plaintiff did not demonstrate a prima facie case for exclusivity and that the balance of convenience did not favor granting injunctive... |
| 2003 SLD 3615 = (2003) 261 ITR 575 | This case revolves around the interpretation of business income under the Income-tax Act, 1961, particularly concerning the treatment of a composite amount comprising purchase price and excise duty rebate. The Madras High Court examined whether the Appellate Tribunal correctly classified this sum under section 28(iv) and section 2(24)(va) of the Act. The court noted an earlier decision (T.C. No. 492 of 1996) that distinguished between taxable income and capital receipts, leading to a nuanced interpretation of what constitutes business income. The judgment underscores the importance of precise accounting and tax reporting practices, particularly in cases involving mixed revenue streams. This case is significant for tax practitioners and businesses alike, as it delineates the boundaries of taxable benefits, aiding in compliance and strategic financial planning. Legal professionals should take note of the implications for business income classification, especially in the context of tax in... | |
| 1978 SLD 808, (1978) 115 ITR 791 | CIVIL REVISION PETITION No. 3394 OF 1975 , decided on 04.04.1978 | This case revolves around the interpretation of specific provisions under the Income-tax Act, 1961, particularly rules regarding the attachment of properties of defaulters. The Madras High Court ruled that once a notice is served under rule 2, the Civil Court is stripped of its authority to issue any process concerning the defaulter's properties. The case highlights the legal implications of tax recovery procedures and the jurisdictional boundaries between tax authorities and civil courts. The ruling emphasizes the importance of adhering to statutory provisions during tax recovery, ensuring that due process is followed. This decision serves as a precedent in tax law, safeguarding the interests of tax authorities while clarifying the limitations of civil courts in such matters. Keywords such as 'Income-tax Act', 'tax recovery procedures', 'civil court jurisdiction', and 'legal implications of tax law' are crucial for understanding the significance of this ruling in the context of tax la... |
| 1988 SLD 78, 1988 PTD 723, (1988) 58 TAX 106 | Constitutional Petitions Nos. D-343 and 344 of 198 , decided on 22.05.1988 | In the case of Shahabuddin vs. Inspecting Assistant Commissioner of Income Tax, the Sindh High Court addressed the powers of the Inspecting Assistant Commissioner under section 66-A of the Income Tax Ordinance, 1979. The petitioner, Shahabuddin, contested the issuance of a show-cause notice, arguing that the assessment order was valid based on prior approvals. The court clarified that the Inspecting Assistant Commissioner could intervene if the assessment was found erroneous and detrimental to revenue collection. The judgment reinforced the principle that administrative discretion must adhere to established legal standards and not be exercised capriciously. The court ultimately dismissed the petitions, emphasizing the importance of following statutory procedures before seeking constitutional relief. This case significantly impacts tax administration and the interpretation of the Income Tax Ordinance, particularly regarding the roles of various tax authorities and their powers. Keywords... |
| 2014 SLD 2290, 2014 YLR 639 | Criminal Bail Application No. 331 of 2013 , decided on 13.05.2013 | In this case, the Sindh High Court dealt with a bail application concerning Ashraf, who was accused of selling Charas, a narcotic substance. The police had recovered 1040 grams of Charas from him during a patrol operation. The court considered the nature of the case to be borderline, as it was yet to be determined whether the offence fell under clause (b) or (c) of section 9 of the Control of Narcotic Substances Act. The court highlighted that the prosecution witnesses were all police officials, which reduced the risk of evidence tampering. The applicant's lack of prior convictions and the assertion of possible police enmity were also noted. Ultimately, the court decided to grant bail, emphasizing the importance of ensuring that the rights of the accused were upheld while also considering the severity of the charges against him. This case sheds light on the complexities involved in narcotic-related offences and the judicial considerations for granting bail in such circumstances.... |
| 1980 SLD 377, 1980 SCMR 839 | Criminal Appeal No K 19 of 1974 , decided on 25.05.1980 | This case revolves around the appeal made by Gul against the judgment of the High Court of Sindh & Baluchistan, which upheld his conviction for murder. The incident occurred on February 24, 1969, when the victim, Kakoo, was attacked by Gul and four others. The prosecution's case was supported by eyewitness accounts and the recovery of a blood-stained hatchet linked to the appellant. The Supreme Court evaluated the evidence, including the reliability of witnesses and the circumstances surrounding the recovery of the hatchet. The Court ultimately dismissed the appeal, affirming the conviction and emphasizing the legal standards for corroborating evidence in murder cases. The decision reflects the judiciary's approach to handling evidence and the significance of maintaining the integrity of the judicial process in criminal trials.... |
| 2020 SLD 547, 2020 PLC 227 | W.P. No. 7-P of 2018 , decided on 11.12.2018 | In this case, Naeemullah, serving as Assistant Controller of Examinations at the Board of Intermediate and Secondary Education, Malakand, filed a writ petition seeking promotion to the post of Controller of Examinations. He argued that he met the necessary criteria and accused the authorities of mala fide actions for not considering him for promotion. The court found merit in his claims and ruled that the discretionary powers of the authorities must be exercised judiciously, transparently, and in accordance with the law. The judgment reinforced the principles of good governance and fair opportunity in public service appointments, ensuring that all eligible candidates are considered without discrimination. The decision also underscored the importance of adhering to the provisions of the Khyber Pakhtunkhwa Board of Intermediate and Secondary Education Act, 1990, particularly regarding the appointment procedures for key positions. This case illustrates the court's role in upholding the ru... |
| 1974 SLD 635 = (1974) 96 ITR 1 | MISC. PETITION No. 190 OF 1972 AND MISC. APPLICATI , decided on 05.07.1973 | The case revolves around the rectification of tax assessments under the Income-tax Act, 1961. Tata Iron & Steel Co. Ltd. challenged the rectification orders issued by the Income Tax Officer, which sought to withdraw previously allowed development rebates based on a Supreme Court decision that was misinterpreted. The High Court emphasized the binding nature of CBDT circulars, which clarified the tax treatment of rolling mill rolls as plant and machinery eligible for development rebates. The ruling reinforced the principle that rectifications under Section 154 should only occur in cases of obvious mistakes, not debatable points of law. The court's decision underscores the importance of administrative relief provided by circulars and cautions against retroactive burdens on taxpayers. This case highlights key issues in tax law interpretation, the role of circulars in tax administration, and the rights of taxpayers to challenge rectification orders. Keywords include 'Income-tax Act', 'devel... |
| 2005 SLD 180, 2005 PTD 2283 | P.T.R. No.115 of 2001 , decided on 04.04.2005 | The Lahore High Court's decision in P.T.R. No.115 of 2001 addresses significant aspects of the Income Tax Ordinance, 1979, and the Income Tax Rules, 1982. This case revolves around the interpretation and enforcement of tax regulations, specifically focusing on sections 108, 139, and 165 of the Ordinance, as well as Rule 61 of the Income Tax Rules. The court examined whether the Income Tax Rules are subordinate legislation under the Income Tax Ordinance and clarified the relationship between various sections of the law. This case is pivotal for tax practitioners and legal professionals in understanding the implications of compliance with tax regulations and the authority granted to the Commissioner of Income Tax. The ruling emphasizes the importance of adhering to procedural requirements in tax matters and sets a precedent for future cases concerning tax law interpretation.... |
| 2011 SLD 1963, 2011 CLD 1361 | Regular First Appeal Case No. 367 of 2006 , decided on 26.05.2011 | In the case of Regular First Appeal Case No. 367 of 2006, the Lahore High Court addressed a dispute regarding a bank loan recovery involving several parties, including the National Bank of Pakistan and guarantors who disputed their liability. The court examined the claims of forgery and fraud raised by the appellants, who argued that they were not present in Pakistan during the execution of loan documents. However, the court found that the appellants had not provided credible evidence to substantiate their claims. The ruling underscored the necessity for parties to be diligent in their financial affairs and the repercussions of failing to fulfill loan obligations. The court reaffirmed the legal standing of financial institutions in enforcing loan agreements, thereby protecting the integrity of the banking system. This case highlights the critical nature of contractual compliance and the legal processes involved in financial recoveries.... |
| 2021 SLD 2697, 2021 MLD 1551 | Special Criminal Anti-Terrorism Jail Appeal No.165 , decided on 05.05.2020 | This case revolves around the appeal of Saleem Devda against his conviction for murder under the Anti Terrorism Act and the Penal Code. The Sindh High Court scrutinized the prosecution's evidence, particularly focusing on the delays in reporting the crime and recording witness statements. The court highlighted the significance of a prompt FIR in ensuring the credibility of the evidence. Delays, such as the six-day gap in lodging the FIR and a 26-day delay in recording witness statements, were critical factors leading to doubts about the prosecution's case. The court ultimately ruled in favor of the appellant, underscoring the principle of 'benefit of the doubt' in criminal law. This case serves as a vital reference for legal practitioners regarding the importance of timely reporting in criminal cases and the implications of delays on the integrity of the judicial process.... |
| 2006 SLD 1762, 2006 PLC 743 | Appeal No.558(K) (CE) of 2002 , decided on 15.11.2005 | In the case of Ashraf Khan vs Chairman Pakistan Steel Bin Qasim, the Federal Service Tribunal addressed the wrongful termination of Ashraf Khan under the Removal from Service (Special Powers) Ordinance. The tribunal found that the appellant was removed from service without sufficient evidence of misconduct, particularly allegations of political influence in securing employment. The case highlighted the importance of due process and the legal protections afforded to employees against arbitrary dismissal. The tribunal's judgment underscored the need for fair treatment in employment matters and set a precedent for similar cases involving wrongful termination and political influence in employment. The decision to reinstate the appellant with back-benefits reflects a commitment to justice and fairness in employment practices, emphasizing the tribunal's role in safeguarding employee rights against unjust actions by employers.... |
| 1986 SLD 1919, 1986 PLC 129 | 240/158 of 1985 , decided on 02.09.1985 | The case revolves around Muhammad Yar, a Sub-Inspector of Police, who faced adverse remarks leading to his dismissal. The remarks were based on allegations of corruption and misconduct during his service. However, the dismissal was later overturned, and the case was reviewed by the Service Tribunal. The Tribunal found that the adverse remarks for the earlier period were unjustified since the allegations were not proven. The decision emphasized the importance of fair evaluation in civil service and highlighted the need for due process in disciplinary actions. The case serves as a precedent for similar future cases involving civil service employees facing adverse actions. Keywords: civil service, adverse remarks, dismissal, corruption, disciplinary action.... |
| 1986 SLD 102, 1986 PTD 656 | T.C. Nos. 774 and 775 of 1976 , decided on 17.09.1982 | This case revolves around a tax dispute regarding the classification of payments made by an Indian company, Messrs Madras Rubber Factory Limited, to its foreign collaborator, Mansfield Rubber and Tyre Company Inc. The key issue was whether these payments for consultancy services constituted revenue or capital expenditure under the Income Tax Act, 1922. The court found that the payments were strictly for operational consultancy, thus qualifying as revenue expenses. The ruling clarified the legal distinction between capital and revenue expenditures, emphasizing the significance of the nature of the service provided and the agreement terms. The decision reaffirms the principle that payments made to maintain production and operational efficiency are considered revenue outgoings, and the enduring benefits derived from such payments do not automatically categorize them as capital expenditure. This judgment is crucial for businesses involved in international collaboration agreements, providin... |
| 1987 SLD 2833 = (1987) 163 ITR 744 | This case revolves around the assessability of income from a partnership where one partner is also involved in another firm. The Karnataka High Court addressed the issue under Section 4 of the Income-tax Act, 1961, determining that a partner representing the firm in another partnership does not exempt the income from assessment. The court emphasized the importance of assessing the total income of the firm and apportioning it to the partners, irrespective of prior taxation in another firm. The ruling clarifies the legal framework regarding partnership income and double taxation, establishing a precedent for future cases involving similar circumstances. Keywords: Income Tax Act, partnership income, assessability, double taxation, Karnataka High Court.... | |
| 1980 SLD 756, (1980) 122 ITR 490 | IT REFERENCE No. 132 OF 1977 | The case revolves around the rectification of mistakes made by the Income Tax Officer in computing the capital base for surtax assessments for the years 1966-67 and 1967-68 under the Companies (Profits) Surtax Act, 1964. The primary contention was whether the profits attributable to priority industries, which were deductible under Section 80E of the Income-tax Act, should affect the capital base calculation. The Tribunal concluded that the ITO's oversight in not applying proportionate reductions was a mistake apparent from the records. The decision emphasized the importance of accurately reflecting the impact of bonus shares issued from reserves on the overall capital base. This case highlights crucial aspects of tax law, particularly in the context of capital computation and rectification processes, which are vital for tax practitioners and corporate entities alike. Keywords such as 'Companies (Profits) Surtax Act', 'Income-tax Act', 'rectification of mistakes', 'capital base', and 'p... |
| 1983 SLD 991, (1983) 142 ITR 256 | REGULAR SECOND APPEAL No. 656 OF 1981 , decided on 21.10.1982 | In the case of Prakash Textiles v. Tax Recovery Officer, the Karnataka High Court addressed critical issues regarding the recovery of taxes under the Income-tax Act, 1961. The appeal arose after the Tax Recovery Officer initiated proceedings to recover tax arrears by attaching and selling property that had been sold to the plaintiff, Prakash Textiles. The core of the dispute centered on whether the plaintiff could maintain a suit to restrain the TRO from selling the property without first notifying the Central Government as required under section 80 of the Code of Civil Procedure, 1908. The court ruled that the absence of such notice rendered the suit not maintainable, highlighting the necessity of including all relevant parties in tax recovery cases. This ruling aligns with precedents set in previous cases, ensuring the proper application of legal standards in tax recovery processes. Keywords include 'Income-tax recovery', 'legal proceedings', 'Karnataka High Court', and 'Code of Civi... |
| 2020 SLD 1871, 2020 MLD 1525 | Cr. Appeal No. 38 of 2019 , decided on 18.09.2019 | In the case of Nazir Ahmad alias Guggi vs. The State, the Lahore High Court reviewed the conviction of the appellant under the Control of Narcotic Substances Act, 1997. The prosecution claimed that 1250 grams of charas and related paraphernalia were recovered from the appellant. However, significant inconsistencies in witness testimonies raised doubts. The court highlighted the importance of safe custody of evidence and the necessity for the prosecution to establish each fact through credible evidence. The appeal was successful, resulting in the appellant's acquittal. This case underscores the legal standards required in narcotics cases and the critical role of reliable evidence in securing convictions.... |
| 1958 SLD 132, 1958 PLD 395 | Criminal Appeal No. 503 of 1957 , decided on 20.02.1958 | This case involves the conviction of Asghar for the brutal rape and murder of a five-month-old infant, Ghulam Rabia. The Lahore High Court reviewed the evidence presented, which included testimonies from eyewitnesses and medical experts. The court found that the accused had acted with intent to cause death or serious injury, thereby committing murder as defined under section 302 of the Penal Code. The court also addressed the argument regarding the accused's state of mind, concluding that he could not claim a legitimate excuse for his violent actions, even if motivated by perceived personal grievances. The court emphasized the gravity of the crime and the importance of protecting the rights of the most vulnerable individuals in society. The decision affirms the necessity of strict penalties for heinous acts, particularly those involving children, and serves as a deterrent against similar offenses in the future. Keywords such as 'child protection', 'justice for victims', 'rape and murde... |
| 1995 SLD 8, 1995 PTD 170, (1964) 53 ITR 335 | Income-tax Reference No.7 of 1962 , decided on 24.09.1963 | In the case of Rana ABDUL SATTAR vs PASSCO, the Punjab High Court tackled significant issues relating to income tax assessments under the Income Tax Act of 1922, specifically section 13. The case revolved around the failure of the Punjab Trading Co. Ltd. to maintain adequate records, including a stock register, which ultimately led to the rejection of their account declarations by the Income Tax Officer. The court emphasized that the Income Tax Officer has the discretion to reject accounts if they do not accurately reflect true income, profits, and gains. This case serves as a critical reminder for businesses to maintain robust accounting practices to avoid disputes with tax authorities and ensure compliance with legal requirements. The ruling has implications for how businesses manage their financial records and the standards of proof required during tax assessments. Key terms such as 'Income Tax Act', 'section 13', 'tax compliance', and 'accounting practices' are crucial for understa... |
| 2005 SLD 1258, 2005 CLC 882 | Writ Petition No.438 of 2005 , decided on 18.02.2005 | In the case of Nuricon Union (PVT.) LTD. vs. Islamabad Rent Controller, the Lahore High Court addressed the issue of ejectment proceedings under the Islamabad Rent Restriction Ordinance and the Arbitration Act. The petitioner, a tenant, challenged the orders of the Rent Controller, which required the submission of a written statement in an ejectment application. The tenant's primary argument rested on an arbitration clause within the rental agreement, asserting that the Rent Controller should have stayed the proceedings pending arbitration. However, the court found that the Rent Controller does not possess civil court jurisdiction, and since the tenant did not file the required application under Section 34 of the Arbitration Act in a civil court, the petition lacked merit. The court dismissed the writ petition, reinforcing the distinction between the roles of the Rent Controller and civil courts regarding arbitration agreements. This case underscores the importance of adhering to proce... |
| 1993 SLD 1192, 1993 PLC 203 | Appeal No. 184 of 1992 , decided on 28.10.1992 | In this case, the Labour Appellate Tribunal of Punjab addressed the appeal of Muhammad Aslam Qurban against the order of the Punjab Labour Court, which had dismissed his grievance petition as time-barred. The case revolved around the Limitation Act (IX of 1908), specifically sections 5 and 14, discussing the implications of pursuing legal remedies based on mistaken legal advice. The Tribunal upheld the principle that a wrong advice from a lawyer does not justify extending the time limit for filing appeals or petitions. The appellant had been previously dismissed from his job after failing to resume duty following a casual leave period. The decision reiterated the importance of adhering to statutory time limits in legal proceedings, emphasizing the need for individuals to seek competent legal counsel to avoid such pitfalls. This case serves as a crucial reference point for future disputes involving the Limitation Act, illustrating the strict enforcement of time constraints in legal proc... |
| 1984 SLD 1078, 1984 PLC 202 | LHR-300 of 1982 , decided on 11.04.1983 | This case revolves around the appeal by the Punjab Urban Transport Corporation concerning the entitlement of its Assistant Traffic Managers to bonus payments for the years 1979-80. The core issue was whether these managers qualified as 'workmen' under the definitions provided in the applicable laws. The Tribunal concluded that their supervisory roles and earnings exceeding the stipulated threshold disqualified them from such status. The judgment emphasized the importance of accurate job classification and the implications for employee rights under labor laws. The ruling highlighted the significance of legal definitions in labor disputes, ensuring that only those fitting the criteria established by the laws could claim benefits like bonuses. This case serves as a critical reference for understanding the intersection of employment roles and legal entitlements in labor law.... |
| 1997 SLD 762, 1997 CLC 1177 | First Appeal from Order No. 40 of 1996 , decided on 20.02.1997 | In the case before the Lahore High Court, the appellant, Messrs Hohnson and Phillips (Pakistan) Ltd., sought to invoke an arbitration clause from an agreement dated 9-8-1988 in relation to a civil suit filed by the respondent Sahibzada Muhammad Ayaz. The appellant's request for a stay of proceedings based on the arbitration clause was denied by the Civil Judge, leading to this appeal. The court analyzed the arbitration clause, determining that it lacked the necessary specificity to define what disputes were subject to arbitration. The court referred to various precedents, affirming that an arbitration agreement must clearly outline the disputes to be arbitrated. The judgment highlighted that vague or indeterminate clauses cannot form the basis for arbitration, reinforcing the legal principle that clarity is essential in contractual agreements, especially those involving arbitration. The decision to dismiss the appeal was based on the lack of a valid arbitration agreement as required by... |
| 1985 SLD 757, 1985 SCMR 1345 | Civil Review Petition No. 15 of 1983 , decided on 15.02.1984 | This case revolves around the legal dispute regarding the division of an evacuee house in Sialkot. The Supreme Court of Pakistan, in its decision dated February 15, 1984, addressed the complexities of the Letters Patent Appeal and the implications of the Law Reforms Ordinance of 1972. The ruling emphasized the procedural aspects of legal representation and the jurisdiction of the court in reviewing earlier decisions. The court dismissed the review petition, affirming that the issues presented were not new and had been adequately addressed in previous hearings. This case highlights the importance of legal representation and timely action in the appeals process, underscoring critical principles in property law and administrative decisions.... |
| 2024 SLD 3674 | ITA NO. 3489/LB/2018 , decided on 24.02.2024 | The case ITA NO. 3489/LB/2018 before the Appellate Tribunal Inland Revenue in Lahore deals with significant issues concerning the Income Tax Ordinance, 2001. The tribunal, led by CH. MUHAMMAD TARIQUE, evaluated the arguments presented by Mr. Muhammad Ehsan, the appellant, against the assessments made by the CIR. The case highlights the importance of understanding tax law and the implications of section 122 of the Income Tax Ordinance. The decision emphasizes the necessity for taxpayers to maintain accurate records and comply with the law to avoid disputes. This case serves as a valuable reference for tax practitioners and individuals navigating the complexities of tax regulations in Pakistan, particularly in light of recent changes in tax legislation and enforcement practices. Keywords such as 'Income Tax Ordinance', 'tax compliance', and 'tax disputes' are relevant to current discussions in the legal and financial communities.... |
| 2007 SLD 2904, 2007 PLJ 490 | Writ Petition No. 2506 of 2005 , decided on 05.07.2005 | In the case of Writ Petition No. 2506 of 2005, Naeem Ahmad Khan, the owner of Naz Theatre, sought relief from the Lahore High Court against the Government of Punjab and other respondents who were allegedly interfering with his lawful business of staging plays. The petitioner had applied for a license under the Dramatic Performance Act, 1876, and had previously obtained necessary approvals from the relevant authorities. However, local officials, at the behest of rivals, attempted to disrupt his operations. The court found that the petitioner was operating within legal boundaries and that the respondents lacked jurisdiction to interfere. The decision reinforced the constitutional right to conduct lawful business and mandated that the DCO follow proper procedures in monitoring performances. This case highlights the importance of legal compliance and the protection of business rights under Pakistani law, making it a significant reference for issues related to business operations and govern... |
| 2014 SLD 1190 = 2014 PCRLJ 48 | Criminal Bail Application No.407 of 2013 , decided on 21.08.2013 | In the case of Khan Muhammad vs. The State, the Balochistan High Court addressed the issue of bail concerning theft of electricity. The applicant was charged under multiple laws, including the Criminal Procedure Code and the Penal Code for allegedly stealing electricity via a direct connection. The court noted that the applicant had been in custody for several weeks, and the investigation had concluded. The ruling emphasized the importance of not subjecting individuals to prolonged detention without necessity, especially in cases where the charges were bailable. The court referenced previous case law to support its decision to grant bail, underscoring the legal principles that protect individuals from being punished before their trial. This case highlights critical aspects of criminal law, including the rights of the accused, the nature of bailable offences, and the significance of timely judicial intervention in bail matters. The ruling serves as a precedent in ensuring that the legal... |
| 2006 SLD 3665, (2006) 284 ITR 364 | TAX CASE (APPEAL) No. 1565 OF 2005 , decided on 24.01.2006 | In the case of Commissioner of Income Tax v. Apex Laboratories P. Ltd., the Madras High Court addressed a significant question regarding the applicability of penalties under section 271B of the Income-tax Act, 1961 for failure to comply with section 44AB requirements. The case arose when the assessee filed its return belatedly for the assessment year 1993-94, along with an audit report that was submitted after the due date. The court found that, as the audit was completed and the report was obtained, imposing a penalty was not warranted. This ruling emphasizes the importance of timely audits and clarifies that penalties are only applicable when audits are not conducted at all. The judgment serves as a crucial reference for future cases involving late submissions and compliance with tax regulations, reinforcing the need for proper adherence to the stipulated timelines in tax law. The case highlights the implications for businesses regarding compliance and the potential for penalties und... |
| 2018 SLD 575, 2018 PLC 257 | Intra Court Appeal No. 62 of 2008 , decided on 29.05.2012 | This case revolves around the legality of promotions within the Capital Development Authority (CDA) concerning employees who were not registered as professional engineers with the Pakistan Engineering Council. The Islamabad High Court addressed the promotion of individuals who held diplomas but were promoted to higher positions, which contravened the established regulations requiring formal registration as professional engineers. The court emphasized the importance of adhering to legal qualifications in engineering roles to ensure effective governance and service delivery. The judgment highlighted the significance of lawful procedures in promotion practices and the need for regulatory compliance in public service. The ruling is crucial for maintaining standards within engineering professions and serves as a precedent for similar cases in the future.... |
| 2011 SLD 2099, 2011 SCMR 829 | Criminal Petition No. 202 of 2008 , decided on 19.06.2009 | This case revolves around the cancellation of bail for SULTAN SHAH, who was accused of narcotic-related offenses under the Control of Narcotic Substances Act. The Supreme Court of Pakistan addressed issues regarding the service of notice to the accused and the surety, which was not properly executed. The Court found that the respondent had evaded the legal process by not appearing when required. The ruling emphasized the necessity for defendants to comply with bail conditions and the consequences of failing to do so, including forfeiture of surety. This case serves as a critical reference for future bail proceedings in narcotics cases, underscoring the legal responsibilities of both the accused and their sureties. Keywords: bail, narcotics, legal process, Supreme Court, forfeiture, Criminal Procedure Code.... |
| 2021 SLD 1118, 2021 SCMR 1773 | Criminal Petition No. 147-K of 2020 , decided on 09.09.2021 | In the case of Criminal Petition No. 147-K of 2020, the Supreme Court of Pakistan addressed the conviction of the petitioner under the Control of Narcotics Substances Act, 1997. The petitioner was found in possession of 1920 grams of cannabis, leading to his conviction by the trial court. The Supreme Court examined the evidence and upheld the lower courts' findings, emphasizing the reliability of the witnesses and the thoroughness of the forensic analysis. The court dismissed the argument of false implication raised by the petitioner, noting that the evidence presented by the prosecution created a compelling narrative that corroborated the charges. The decision reinforces the stringent enforcement of drug laws in Pakistan and highlights the judiciary's commitment to upholding the rule of law. Keywords: narcotics, cannabis possession, Supreme Court, Pakistan, drug laws, legal proceedings, conviction, evidence.... |
| 2019 SLD 1022, 2019 PLJ 124 | W.P. No. 11573 of 2018 , decided on 15.08.2018 | In the case of W.P. No. 11573 of 2018, the Lahore High Court addressed the complications surrounding the compulsory retirement of an Inspector from the Punjab Police. The petitioner challenged the decision, asserting that it violated the Punjab Police (E & D) Rules, 1975. The Court clarified that it lacked jurisdiction to hear such matters due to the provisions outlined in Article 212 of the Constitution of Pakistan, which delineates the authority of administrative courts and tribunals regarding service-related issues. The judges highlighted the necessity for the petitioner to explore alternate remedies available within the administrative framework before invoking the High Court's jurisdiction. This case underscores the significance of adhering to procedural requirements and the role of specialized forums in resolving employment disputes within public service. Legal practitioners must remain aware of these jurisdictional constraints to effectively represent their clients in administrat... |
| 2008 SLD 6738, 2008 PCRLJ 4 | Criminal Appeal No.869 of 2005 , decided on 05.10.2007 | In the case of Allah Bakhsh vs. Ahmed Sher and others, the Lahore High Court addressed a criminal appeal concerning the acquittal of several accused charged under the Penal Code and Criminal Procedure Code. The incident involved multiple injuries inflicted during a land possession dispute, leading to a series of legal proceedings. The court scrutinized the delay in filing the FIR and the testimonies of injured eyewitnesses, ultimately determining that the evidence supported the prosecution's claims. The ruling reinstated the trial court's convictions for Rasheed and Bashir while maintaining the acquittal of Ahmad Sher due to insufficient grounds for his prosecution. This case highlights the critical importance of credible eyewitness accounts and medical evidence in establishing the facts of a criminal case, reinforcing the legal standards for appeals against acquittals.... |
| 2020 SLD 2466, 2020 YLR 2693 | Writ Petition No. 541-A of 2020 , decided on 06.05.2020 | In the case of Writ Petition No. 541-A of 2020, decided by the Peshawar High Court, the court addressed issues arising from a family suit concerning the dissolution of marriage, possession of a house, and the recovery of dowry articles. The petitioner, WAQAS ILYAS, contested an order from the Family Court which directed the sealing of dowry articles that were already admitted to belong to the wife, REEMA REHMAN. The court found that the Family Court had overstepped its jurisdiction by sealing the articles when the husband expressed readiness to return them. The provisions of the Family Courts Act, particularly Section 21-A, were interpreted such that the Family Court had the discretion to preserve and protect property in dispute but not to seal it when there was no actual dispute. The ruling emphasized that the Family Court should have facilitated the return of the dowry articles instead of restricting access to the husband's property. Ultimately, the court set aside the Family Court's... |
| 2023 SLD 2196, 2023 MLD 1945 | Writ Petition No. 2379 of 2017 , decided on 28.12.2022 | In the case of Pakistan Engineering Council vs. Federal Investigation Agency, the Islamabad High Court dealt with the jurisdictional issues surrounding the registration of an FIR against the Pakistan Engineering Council for alleged misconduct in the renewal of licenses. The court found that the Pakistan Engineering Council Act, 1976, provides a specific framework for handling such allegations, which excludes the jurisdiction of other courts unless a formal complaint is filed by the Council. The decision underscores the importance of statutory regulations governing professional conduct in the engineering sector and affirms the autonomy of the Pakistan Engineering Council in managing its affairs. The ruling reinforces the principle that legislative frameworks should be respected to maintain regulatory integrity and prevent jurisdictional overreach by other investigative bodies. This case highlights the interplay between statutory law and administrative authority, emphasizing the need for... |
| 2012 SLD 1342, 2012 PCRLJ 1 | Criminal Bail Applications Nos. 1028 and 1142 of 2 , decided on 03.11.2011 | In the case involving Criminal Bail Applications Nos. 1028 and 1142 of 2011 at the Sindh High Court, the court addressed serious allegations of embezzlement against the applicants, Muhammad Haseeb Khan and Syed Hashim Raza Rizvi. The case revolved around the misappropriation of funds collected by the Excise and Taxation Department, which were supposed to be transferred to the National Bank of Pakistan. The court deliberated on various legal provisions, including the Criminal Procedure Code and the Prevention of Corruption Act, while emphasizing the need for stringent measures against public servants who breach trust. The decision underscored that the applicants had specific roles in the alleged crimes, and the evidence presented indicated a clear connection to the offence, leading to a refusal of bail. The ruling also called for expedited trial proceedings given the significant financial implications of the case, highlighting the importance of judicial efficiency in matters of public i... |
| 2024 SLD 233, (2024) 129 TAX 32 | I.T.R. No. 213 of 2011 , decided on 23.10.2023 | This case involves the Islamabad High Court's review of a reference made by the Commissioner Inland Revenue concerning the collection of federal excise duty from M/S Askari Cement Limited. The core issue revolved around the classification of bulk sales of cement compared to bagged cement, and whether the tax department could enforce a higher excise duty based on retail prices after previously accepting a lower price. The court emphasized the importance of adhering to the pricing established by the Assistant Collector and dismissed the tax department's arguments, affirming the Tribunal's findings. This case serves as a precedent in tax law, underscoring the necessity for compliance with tax regulations and the legal implications of pricing agreements in the cement industry. Keywords: federal excise duty, Central Excise Act, tax compliance, pricing regulations, Islamabad High Court, tax law precedent.... |
| 2017 SLD 1462 = 2017 PLC 1242 | Civil Misc. Applications Nos. 687, 719 and 1551 of , decided on 29.03.2017 | This case addresses the constitutional validity of 'out of turn promotions' granted to police officials based on claims of bravery. The Supreme Court of Pakistan determined that these promotions are unconstitutional and beyond the jurisdiction of the High Court under Article 199 of the Constitution. The ruling underscores the importance of maintaining discipline within the police force and the requirement for officials to pursue legitimate grievances through proper legal channels. The Court's findings necessitate immediate action by the Inspector General of Police to revoke these promotions, thus ensuring compliance with the law and upholding the principles of justice. This case highlights the intersection of civil service regulations and constitutional rights, emphasizing the role of the judiciary in safeguarding legal standards in public service promotions.... |
| 1997 SLD 969, 1997 PLC 805 | Civil Appeal No. 16 of 1997 , decided on 02.05.1997 | This case revolves around the dispute over the allotment of government accommodation between two civil servants in Azad Jammu and Kashmir. The Supreme Court addressed the procedural flaws in the allotment process, emphasizing the need for compliance with the Azad Jammu and Kashmir Allocation (Accommodation) Rules, 1981. The court found that the Secretary Services had acted beyond his authority, leading to an arbitrary decision that was ultimately declared void. The ruling underscores the importance of establishing a fair and transparent system for the allocation of government housing, which is essential for ensuring justice and equity among civil servants. Key terms such as 'government accommodation', 'allotment rules', and 'civil service regulations' are crucial for understanding the implications of this case.... |
| 1976 SLD 267, (1976) 102 ITR 218 | IT CASE No. 286 OF 1971 , decided on 13.07.1973 | This case revolves around the imposition of a penalty under section 271(1)(c) of the Income-tax Act, 1961 for concealment of income. The assessee-firm, Sahitya Press, had initially filed a return claiming an income of Rs. 20,000, which was later assessed at Rs. 40,000 by the Income-tax Officer (ITO). Upon further investigation, it was revealed that the firm had distributed profits amounting to Rs. 53,188 among its partners and had not disclosed additional income from interest and property. The court emphasized the importance of transparency in income reporting and the consequences of concealment, reinforcing the legal framework designed to ensure compliance with tax laws. The decision underlines the judiciary's role in upholding tax regulations and the necessity for firms to accurately report their financial activities to avoid penalties. Keywords: income tax, penalty for concealment, Income-tax Act, 1961, financial transparency, Allahabad High Court.... |
| 1988 SLD 1478, (1988) 169 ITR 400 | IT APPEAL No. 1 OF 1985 , decided on 02.06.1987 | In the case of IT Appeal No. 1 of 1985, decided by the Calcutta High Court, the core issue revolved around the acquisition of immovable property under the Income-tax Act, 1961, specifically sections 269C and 269H. The case involved the Commissioner of Income Tax as the petitioner and Smt. Asha Devi Agarwal as the respondent. The Tribunal had previously set aside the IAC's acquisition orders, leading to an appeal by the revenue. The court held that the Tribunal's acceptance of the property's valuation as declared by the respondent was justified, emphasizing that the correct method of valuation must focus on rent payable directly to landlords, excluding sub-tenants. This ruling reinforces the principle that acquisition proceedings must adhere to established valuation methods, ensuring fairness and compliance with legal standards. The case highlights the importance of accurate property valuation in tax law, making it relevant for legal practitioners and property owners alike. Keywords: In... |
| 2002 SLD 1092, 2002 SCMR 53 | Criminal Appeal No. 150 of 1999 , decided on 31.05.2001 | This case revolves around the appeal filed by Wallayat against the death sentence for the murder of Gulzar. The Supreme Court of Pakistan reviewed the evidence and the circumstances surrounding the case, focusing on the credibility of witnesses and the nature of the crime. The court found that the prosecution had provided reliable testimony that supported the conviction. The decision highlighted the principles of criminal justice, reinforcing the necessity of stringent penalties for heinous acts such as murder. The outcome serves as a reminder of the legal system's commitment to uphold justice and deter violent crime in society.... |
| 2015 SLD 366 = 2015 PLC 788 | Constitutional Petition No. 859 of 2012 , decided on 25.08.2014 | This case revolves around the appointment of teaching cadre positions in the Education Department of Balochistan. The petitioner, Naveed Ahmed, challenged the appointments of Zubair Ahmed and Raqeebullah, arguing that he was better qualified with a B.Ed. degree compared to their PTC qualifications. The court found that the merit list was compiled incorrectly, violating the principles of natural justice. The ruling underscores the need for transparency and fairness in public sector recruitment, ensuring that qualified candidates are duly recognized and appointed. This case highlights the significance of educational qualifications in employment decisions within the government sector, and the court's directive to amend the merit list ensures that meritocracy is upheld. Keywords: Balochistan High Court, constitutional petition, education department, merit list, public sector recruitment, natural justice.... |
| 2005 SLD 2592, (2005) 277 ITR 71 | IT REFERENCE No. 3 OF 1988 , decided on 15.10.2004 | In this landmark case, the Allahabad High Court examined the eligibility for tax deductions under section 80-I of the Income-tax Act, 1961. The case centered around Mahender Kumar Aggarwal, who claimed deductions for profits from an industrial undertaking. However, the court determined that the applicant's operations did not meet the criteria for an industrial undertaking as he neither owned the necessary machinery nor employed the requisite number of workers. The judgment emphasized that section 80-I applies strictly to those engaged in manufacturing or production activities, reiterating the importance of adhering to legislative requirements for tax benefits. This ruling clarifies the definition of industrial undertakings in tax law, ensuring that only those genuinely engaged in manufacturing qualify for deductions, thereby reinforcing compliance and integrity in tax claims. Key terms such as 'industrial undertaking,' 'Income-tax Act,' and 'tax deductions' are pivotal for understandin... |
| 2024 SLD 2955, 2024 SCMR 985 | Criminal Petition No.31-K of 2022 , decided on 08.04.2024 | This case revolves around the misuse of the provisions of sections 22-A and 22-B of the Criminal Procedure Code (V of 1898). The Supreme Court of Pakistan addressed a petition filed by Munawar Alam Khan against Qurban Ali Mallano and others, concerning an application for lodging an FIR and conducting an investigation. The Court highlighted the necessity for courts to carefully consider applications that might be motivated by personal animosity, especially in situations where both parties belong to the legal profession. The decision reaffirmed that the courts should not entertain such applications lightly, particularly when there is evidence of past conflicts between the parties. The ruling underscored the importance of maintaining integrity within the legal system and preventing the abuse of legal provisions.... |
| 1997 SLD 1009 = 1997 PLC 1180 | Civil Petitions Nos. 1504-L and 1507-L of 1996 , decided on 18.02.1997 | This case revolves around the removal of employees from the West Pakistan Water and Power Development Authority (WAPDA) based on allegations of misconduct. The Federal Service Tribunal ruled in favor of the employees, leading to an appeal by WAPDA in the Supreme Court of Pakistan. The Court found inconsistencies in the Tribunal's decision, particularly regarding the substantiation of charges against the employees. The ruling emphasized the importance of fair inquiry processes and the need for transparency in disciplinary actions within public authorities. The decision underscores the balance between employee rights and organizational integrity, reflecting ongoing discussions in labor law and public administration. Keywords such as 'WAPDA', 'employee rights', 'disciplinary actions', and 'judicial review' highlight the case's relevance in current legal discourse.... |
| 1990 SLD 2218, (1990) 186 ITR 541 | D-2741 of 2016 , decided on 01.01.1990 | This case addresses critical aspects of the Income-tax Act, 1961, focusing on the allowable business expenditures and the treatment of perquisites. It highlights the importance of understanding how perquisites are evaluated under tax law, as well as the treatment of interest on tax liabilities. The court emphasized that business expenditures must align with the principles of commercial expediency, allowing deductions for legal fees related to necessary business actions. The ruling clarifies the relationship between statutory provisions and business operations, making it a significant reference for future cases involving similar issues. The decision reflects a balanced approach to tax law, recognizing the need for businesses to protect their interests while complying with legal requirements.... |
| 2005 SLD 1784, 2005 CLD 1760 | E.F.A. No.55 of 2003 , decided on 29.06.2005 | In the case of E.F.A. No.55 of 2003, the Lahore High Court addressed a dispute involving a money decree concerning a vehicle purchased under questionable ownership claims. The case revolved around the interpretation of the Financial Institutions (Recovery of Finances) Ordinance, specifically Section 19, which deals with the execution of money decrees. The appellants, representing the deceased debtor's daughter, claimed ownership of a Toyota Corolla purchased by her father. However, the court determined that the transaction was a benami arrangement, where the true owner was found to be the deceased debtor, Rana Ikram. The court's analysis highlighted the lack of evidence supporting the daughter's ownership and emphasized the implications of benami transactions in financial dealings. This case underscores the importance of clarity in ownership claims and the legal principles governing financial transactions, making it a significant reference in future cases involving similar issues.... |
| 2014 SLD 180 = 2014 PLC 504 | Writ Petition No. 1870 of 2012 , decided on 04.09.2012 | This case revolves around a constitutional petition filed by Parvaiz Akhtar, a civil servant, seeking a decision on his pending appeal regarding antedated promotion. The Lahore High Court, presided over by Justice Ali Baqar Najafi, found that the petitioner had an exemplary service record and that the deferment of his promotion was unjustified due to incomplete records that were not his fault. The court ruled that the right to promotion is a substantial right under the Civil Servants Act, 1973, and that promotions should be based on merit and seniority. The judgment highlighted the importance of timely decisions in such cases and instructed the Secretary Establishment to resolve the appeal swiftly. Keywords: civil servant, promotion rights, Lahore High Court, constitutional petition, merit-based promotion.... |
| 1969 SLD 742, (1969) 20 TAX 130, 1969 PTD 821, 1969 PLD 540 | Income-tax Cases Nos. 43, 44 and 45 of 1965 and 28 , decided on 15.05.1969 | This case revolves around the Income Tax Act, 1922, where the Sindh High Court addressed the appeals concerning the disallowance of losses claimed by a firm of stevedores. The Income-tax Officer disallowed the losses citing defects in the accounts. The Tribunal upheld this decision, stating that the flaws in the accounting records justified the Income-tax Officer's actions. The case emphasizes the importance of maintaining reliable accounting records and the implications of the Income Tax Act's provisions, particularly concerning the assessment of profits and losses. The judgment clarifies the distinction between the reliability of accounts and the method of accounting, which is crucial for tax assessments. This landmark decision is significant for tax practitioners and businesses alike, as it outlines the legal standards for accounting practices within the context of income tax law.... |
| 2020 SLD 943, 2020 CLC 849 | Writ Petition No. 79631 of 2017 , decided on 25.11.2019 | This case revolves around the dismissal of a constitutional petition by the Lahore High Court concerning a previous suit filed by petitioners Sakina Bibi and others. They claimed that a fake suit was instituted using their names without their knowledge. The petitioners sought to set aside the orders of the lower courts under Section 12(2) of the Civil Procedure Code, alleging fraud and misrepresentation. However, the court found that the previous advocate who represented the petitioners was not included in the application, undermining their claims. The trial court's comparison of signatures was crucial, as it confirmed the authenticity of the original suit. This ruling highlights the importance of including all relevant parties in legal proceedings and the necessity of substantiating claims of fraud with solid evidence. The court's decision reinforces the integrity of legal processes and the requirement for petitioners to actively engage in their cases to ensure their rights are protec... |
| 2002 SLD 2535 = (2002) 256 ITR 512 | This case revolves around the classification of various receipts as agricultural income under the Income-tax Act, 1961. The Madras High Court examined whether specific types of income, including grazing permits and administrative charges, should be considered agricultural income for the assessment year 1987-88. The court's ruling clarified that while most receipts were deemed agricultural income, the registration fee was not. This decision is significant for tax assessments related to agricultural income and provides clear guidelines for similar cases in the future. Keywords: agricultural income, Income-tax Act, tax assessment, Madras High Court, legal precedent.... | |
| 1991 SLD 1821, (1991) 190 ITR 392 | In the landmark case of Searaiya Sugar Mills P. Ltd. v. Commissioner of Income Tax, the Allahabad High Court addressed a significant issue regarding business expenditure under the Income-tax Act, 1961. The case revolved around the assessee's claim for revenue expenditure concerning payments made to sugar technologists. The Tribunal had initially disallowed the claim, categorizing the expenditure as capital in nature. The High Court, upon review, determined that a question of law was indeed present, particularly whether the disallowance of Rs. 50,000 was justified. This case emphasizes the importance of distinguishing between capital and revenue expenditures, a critical aspect for businesses in tax assessments. The decision reinforces the necessity for Tribunals to provide clarity on such matters, ensuring that businesses can navigate the complexities of tax law effectively. Keywords such as 'business expenditure', 'income tax', 'capital expenditure', and 'revenue expenditure' are trend... | |
| 2017 SLD 306 = 2017 PLC 31 | W.P. No. 20554 of 2009 , decided on 23.06.2016 | This case revolves around the interpretation of the Workmen's Compensation Act and the Mines Act as they relate to an employee's claim for compensation after sustaining an injury while working in a gypsum quarry. The court emphasized that a quarry can be classified as an 'open pit mine', thus falling under the jurisdiction of the Workmen's Compensation Commissioner. The ruling clarified the definitions of 'mine' and 'workman', ensuring that employees in mining operations are protected under the compensation laws. This case is significant for legal practitioners and employers in the mining industry, as it sets a precedent regarding the applicability of compensation laws in similar contexts. Keywords: Workmen's Compensation, Mines Act, legal jurisdiction, employee rights, mining operations, compensation claim.... |
| 2003 SLD 2968, 2003 CLD 1419 | High Court Appeal No. 6 of 2002 , decided on 26.02.2003 | In the case at hand, the High Court addressed an appeal concerning the dismissal of a suit filed by Messrs HAQ TRADERS against Muslim Commercial Bank Limited. The appellants had initially sought a declaration and a settlement of accounts related to their financial obligations under various agreements with the bank. The Banking Court had dismissed the suit, claiming a lack of jurisdiction. However, the High Court found that the matter fell within the jurisdiction of the Banking Court as specified under the Banking Companies (Recovery of Loans, Advances, Credits and Finances) Act, 1997 and the Financial Institutions (Recovery of Finances) Ordinance, 2001. The High Court's decision emphasized the importance of adhering to legal frameworks and the rights of borrowers under financial agreements, setting a precedent for future cases involving banking disputes. The judgment highlights the need for banking institutions to comply with legal obligations and the rights of borrowers, particularly ... |
| 1961 SLD 313, 1961 PLD 383 | Civil Appeal No. 35-D of 1959 , decided on 17.05.1961 | This case involves a civil appeal by multiple banks against an award made by an industrial tribunal under the Industrial Disputes Act. The Supreme Court addressed several key issues, including the appropriateness of the reference to the tribunal, the claims for housing allowance, medical facilities, and the reinstatement of employees dismissed five years prior due to a past strike. The court concluded that while the claim for medical facilities was valid, the reinstatement of the dismissed employees was not a matter of current industrial dispute. The decision highlights the importance of the government's role in properly defining disputes before referral to tribunals and the necessity for evidence in adjudicating claims related to allowances. This case also underscores the legal interpretations surrounding industrial disputes, emphasizing the need for timely and relevant grievances to be addressed within the framework of employment law.... |
| 1994 SLD 1098, 1994 KLR 31 | Civil Appeal No. 57 of 1991 , decided on 17.12.1992 | This case revolves around a dispute concerning the ownership of a property, plot No. 478 in Mirpur city, between Muhammad Ayub and Muhammad Gul Zareen. The core of the case is the validity of an agreement to sell executed in 1969, which Ayub claimed was fraudulent. The Assam High Court evaluated the evidence presented by both parties, including testimonies regarding the execution of the sale agreement and the possession of the property. The court emphasized the importance of the Transfer of Property Act, particularly Section 53-A, which protects the rights of a transferee in possession of the property in question. The court's decision reaffirmed the findings of the lower courts, concluding that the evidence did not support Ayub's claims of fraud, thus maintaining the legitimacy of the transfer of property. This case highlights significant legal principles regarding property rights, the execution of agreements, and the burden of proof in civil disputes. Keywords such as 'property disput... |
| 1991 SLD 389 = 1991 PLC 566 | Revision Application No. KAR-199 of 1990 , decided on 18.10.1990 | This case revolves around the Payment of Wages Act, 1936, where the applicant filed a revision application against the dismissal of their appeal by the Labour Court. The primary issue was whether the Labour Court had jurisdiction to entertain an appeal against the Authority's decision, which allowed the respondent to contest an application. The Authority's decision was not deemed a direction under the relevant sections of the Act. The ruling clarified the limitations of the appeal process under the Payment of Wages Act, reinforcing the necessity for specific directives to trigger an appeal. This decision holds significance in understanding the procedural aspects of the Payment of Wages Act and the jurisdiction of Labour Courts in wage disputes in Pakistan. Key phrases include 'Payment of Wages Act', 'Labour Court Jurisdiction', and 'Appeal Process'.... |
| 2024 SLD 3468 | STA NO. 1303/LB/2015 , decided on 04.01.2024 | This case revolves around the interpretation and application of the Sales Tax Act, 1990, focusing on Section 73, which pertains to the obligations of businesses in the textile sector. The Appellate Tribunal Inland Revenue, presided by Ayesha Fazil Qazi, examined the arguments presented by both the CIR and the respondent, M/s. Tribal Textile Mills Ltd. Lahore. The case highlights the ongoing challenges faced by businesses in complying with tax regulations, particularly in the textile industry, which is a significant sector in the economy. The Tribunal's decision is expected to have implications for similar cases in the future, reinforcing the necessity for strict adherence to tax laws. Keywords such as 'Sales Tax Act', 'Appellate Tribunal', and 'textile industry compliance' are crucial for understanding the context and impact of this case.... |
| 2021 SLD 2464 = 2021 CLD 752 | High Court Appeal No. (s) 01 of 2017 , decided on 26.11.2020 | In the case between Messrs Dili Jan Oil Mill and the National Bank of Pakistan, the Balochistan High Court addressed significant issues regarding the Financial Institutions (Recovery of Finances) Ordinance, 2001. The case revolved around the recovery of a loan amounting to Rs. 74,52,792/- that the appellant, Dili Jan Oil Mill, failed to repay. The court highlighted the importance of adhering to the procedural requirements set forth in the Ordinance, particularly the necessity for the defendant to file an application for leave to defend within thirty days of service. The ruling emphasized that the words used in the law should be interpreted in their ordinary meaning, thereby making it imperative for the defendant to act within the stipulated time. This case serves as a critical example of the legal framework governing financial recovery in Pakistan, reinforcing the obligations of borrowers and the rights of financial institutions. Legal practitioners should take note of this ruling as i... |
| 2024 SLD 355, 2024 MLD 105 | Constitutional Petition No. 2137 of 2022 , decided on 26.05.2023 | In the case of Noor Ul Haq v. Government of Balochistan, the Balochistan High Court addressed the legality and transparency of a procurement process initiated by the government for agricultural purposes. The petitioner challenged the process, claiming it violated established procurement rules and lacked transparency. The court's decision emphasized the importance of adhering to guidelines set by the Planning Commission of Pakistan and the necessity of identifying beneficiaries and project sites before initiating tenders. The ruling reinforces the accountability of governmental procurement processes and aims to prevent malpractices. Key trending keywords include 'Balochistan High Court', 'procurement process', 'agriculture projects', and 'legal compliance'.... |
| 1981 SLD 1435, 1981 PLD 42 | S. A. O. No. 270 of 1979 , decided on 14.04.1980 | In the case of Sheikh Abdul Hamid vs. Muhammad Siddique, the Lahore High Court addressed significant procedural issues regarding eviction proceedings under the West Pakistan Urban Rent Restriction Ordinance. The court ruled that the Rent Controller's method of recording evidence—where evidence from one tenant's case was verbatim copied into another's—was fundamentally flawed and prejudicial. The court underscored the necessity of allowing tenants to cross-examine witnesses and present their own defenses, thereby ensuring adherence to legal standards and principles of natural justice. The decision emphasizes the importance of proper legal procedures in rental disputes, ensuring that tenants are afforded all their rights during eviction proceedings. This case serves as a crucial reference for similar eviction cases, reiterating the need for fair trials and the proper application of law in landlord-tenant disputes.... |
| 2012 SLD 704 = (2012) 342 ITR 308 | WRIT PETITION Nos. 730 AND 1837 OF 2009 38 AND 345 , decided on 14.07.2011 | This case revolves around the tax implications of a joint venture between AT&T Corp. and the Birla Group, specifically regarding the transfer of shares in Birla Communications Limited (now Idea Cellular Limited). The Bombay High Court had to decide whether the capital gains from this transaction were taxable in India. The court found that the income from the sale of shares was indeed deemed to accrue in India, thus making it subject to Indian tax laws. The court also addressed the complexities arising from the involvement of multiple entities and the implications of misrepresentation in tax-related applications. This case highlights the importance of compliance with tax regulations and the need for clear documentation in international business transactions. It underscores the legal responsibilities of both resident and non-resident entities in ensuring proper tax treatment of income derived from Indian sources.... |
| 1985 SLD 454, 1985 SCMR 340 | Civil Appeal Nos. 12 and 13 of 1978 , decided on 25.11.1984 | In this case, the Supreme Court of Pakistan addressed the issue of locus standi concerning the auction of two shops in Chunian. The appellants, Nazir Ahmad and Muhammad Tufail, claimed possession of the shops and sought to challenge the auction conducted by the Additional Settlement Commissioner. The court evaluated the validity of their claims and the circumstances surrounding the auction process. The judgment emphasized the importance of established possession and the necessity of having filed relevant transfer forms prior to the auction. The court referenced previous cases to underline that entitlement to a property transfer is crucial for challenging any auction. Ultimately, the court upheld the Lahore High Court's decision and dismissed the appeals, reiterating that the appellants had no legal standing to contest the auction due to their inability to prove prior possession and proper filings under the Settlement Scheme.... |
| 2016 SLD 2545, 2016 PCRLJ 1720 | D-2741 of 2016 , decided on 13.05.2016 | The case revolves around the preventive detention of Fiaz, who was accused of timber smuggling under the Maintenance of Public Order Ordinance, 1960. The Peshawar High Court scrutinized the legality of the detention and found that the Deputy Commissioner had acted without sufficient legal basis, as there was no criminal record against the petitioner. The court emphasized the importance of due process in such matters, highlighting that preventive detention should not be exercised lightly or without proper justification. This judgment reinforces the protection of individual rights against arbitrary state actions, ensuring that fundamental freedoms are upheld in accordance with the law. The ruling has implications for the enforcement of public order laws and the rights of citizens, making it a significant case in the context of legal protections against unlawful detention.... |