Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2013 SLD 1777 = 2013 PLC 155 | Intra-Court Appeal No.542 in Writ Petition No.1856 , decided on 02.08.2012 | In this case, the Lahore High Court addressed the Intra-Court Appeal regarding the recruitment process for Patwaris in Faisalabad. The appellants contested the dismissal of their Writ Petition, arguing that changes to the recruitment criteria were made to disadvantage them. The Court ruled that previous orders could not be used as grounds for discrimination claims and upheld the authority's right to modify recruitment policies. The decision underlines principles of equality, administrative discretion, and the importance of transparent recruitment processes in public service. This case is significant for those interested in administrative law, public service recruitment, and the interpretation of constitutional rights, particularly in the context of Pakistan's legal framework.... |
| 1985 SLD 247, 1985 PLD 228 | Civil Appeal No. 174 of 1977 , decided on 26.02.1985 | This case revolves around the issue of pre-emption rights concerning agricultural land allotted to a refugee from Jammu and Kashmir. The Supreme Court of Pakistan addressed the implications of a remand order issued by the Lahore High Court, which had relied on outdated legal principles. The court highlighted the importance of the Supreme Court's authority in establishing binding legal precedents. The ruling underscored the necessity for courts to adhere to the latest interpretations of law, especially when prior rulings have been superseded. The decision ultimately emphasizes the dynamic nature of legal interpretations and the necessity for courts to remain updated on evolving laws to ensure justice and compliance with constitutional mandates. The case serves as a crucial reference for matters relating to land rights, pre-emption laws, and the authority of the Supreme Court in shaping legal standards in Pakistan.... |
| 1986 SLD 1979, 1986 PLC 247 | Applications Nos. 126, 232, 262 and 263 of 1983 , decided on 07.12.1983 | This case revolves around the termination of Badli conductors from Karachi Transport Corporation, where the Labour Appellate Tribunal of Sindh adjudicated on the legality of the terminations. The tribunal examined the provisions of the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance and the Industrial Relations Ordinance, focusing on the rights of Badli workers who are temporary in nature. The key issue was whether these workers had a right to notice or reasons upon termination. The tribunal concluded that while notice was not required, the employer must provide a clear explanation for the termination. The decisions made in this case highlight the balance between employer discretion in managing temporary staff and the rights of workers to fair treatment and clarity in employment matters. The ruling underlines the importance of compliance with procedural requirements in the termination of workers, especially under the provisions set forth in the relevant l... |
| 1986 SLD 1302 = (1986) 157 ITR 300 | CASE REFERRED NO. 34 OF 1980 , decided on 01.01.1986 | In the case between the Commissioner of Income Tax and T.V. Ramanaiah & Sons, the court addressed critical issues surrounding section 40(b) of the Income-Tax Act, 1961, particularly regarding the disallowance of interest paid to partners. The facts revealed that some partners of the assessee-firm had borrowed money from the firm while also receiving interest on their capital investments. The key question was whether the total interest or only the net interest after offsetting received interest could be disallowed. The Tribunal, supported by previous judgments and a CBDT circular, concluded that only the net interest should be considered for disallowance. This interpretation not only aligns with the law's intent but also aims to alleviate taxpayer burdens and minimize litigation. The importance of following CBDT instructions was highlighted, ensuring uniformity in tax administration. This case serves as a significant precedent in tax law, emphasizing the necessity for clear guidelines i... |
| 2005 SLD 1801, 2005 PLD 5 | E.F.A. No. 54 of 2003 , decided on 08.07.2004 | In the case of E.F.A. No. 54 of 2003, the Lahore High Court dealt with the issue of ratable distribution of auction proceeds from a property attached by multiple courts. The appellant, TRUST MODARABA, contended that the Banking Court failed to recognize its right to a share of the sale proceeds from the property at 19-Main Gulberg, Lahore, which was sold in execution of a decree in favor of TRUST LEASING CORPORATION LTD. The court examined various sections of the Civil Procedure Code, particularly sections 63 and 73, which govern the distribution of proceeds in cases where multiple decrees exist against the same judgment-debtor. The court determined that since both the Modaraba Tribunal and the Banking Court were presided over by the same judge, the execution application by TRUST MODARABA should be treated as a request for ratable distribution. The ruling underscored the necessity for the Banking Court to consider all pending decrees before distributing the sale proceeds equitably. Thi... |
| 2023 SCMR 1182, 2023 SLD 1427 | Criminal Petition No. 461 of 2023 , decided on 24.05.2023 | In this significant ruling by the Lahore High Court, the court addressed various serious allegations against the petitioner, Hilal Khattak, including Qatl-i-amd (intentional murder), house-trespass, and kidnapping. The court emphasized the importance of maintaining the sanctity and privacy of the home, as protected under Article 14 of the Constitution of Pakistan. This case highlighted the necessity of stringent enforcement of laws against serious offenses such as house-breaking and abduction. The decision underscored the court's commitment to preventing potential influence on witnesses and safeguarding the alleged abductee's rights during the investigation process. The ruling reflects an ongoing effort to ensure justice is served while considering the gravity of the charges and the evidence presented, including witness statements and CCTV footage. The court's decision to refuse bail was based on the likelihood of the accused absconding and the potential risk to the alleged abductee, e... |
| 2007 SLD 2046, 2007 PLC 853 | Civil Petitions Nos.3206-L of 2003, 257-L and 225- , decided on 05.08.2004 | In this significant case adjudicated by the Supreme Court of Pakistan, the core issue revolved around the validity of appointments made for the posts of Secretary, Union Council. The petitioners were appointed following a rigorous selection process led by a District Recruitment Committee. The case highlighted the constitutional jurisdiction of the High Court under Articles 185(3) and 199(1)(b)(ii) concerning the writ of quo warranto. The Supreme Court underscored the importance of adhering to procedural timelines in legal challenges, as the respondent's petition was deemed to suffer from gross laches. The Court's ruling not only reinstated the petitioners' appointments but also set a precedent regarding the necessity for prompt legal recourse in employment disputes. This case is pivotal for understanding the dynamics of constitutional law and administrative justice in Pakistan, particularly in the context of public service appointments.... |
| 1989 SLD 1945, 1989 PLC 794 | KAR-439 of 1987 , decided on 25.08.1988 | The case revolves around the appeal made by the AWAMI SILK MILLS WORKERS UNION against an order from the Sind Labour Court. The primary issue was the dismissal of the union's application under the Industrial Relations Ordinance, 1969. The union claimed to be a registered trade union with the status of C.B.A. and sought to enforce a Demand Notice. However, the management contested the union's legitimacy, stating that its office bearers were not employees of the establishment. The decision highlighted the importance of maintaining procedural integrity and emphasized that additional evidence cannot be introduced at the appellate stage to address prior omissions. This case serves as a critical reference for understanding the limitations imposed on the introduction of new evidence in appellate proceedings and the standards required for a trade union's standing under labor laws.... |
| 2021 SLD 1591 = 2021 YLR 1594 | D-459 of 2010 and D-24 of 2010 , decided on 02.07.2020 | In the case of Muhammad Adnan vs. The State, the Sindh High Court addressed serious allegations of murder under the Penal Code, specifically sections related to intentional murder and attempts. The court highlighted the critical aspects of evidence appreciation, particularly focusing on the delays in lodging the FIR and the role of eyewitnesses. The court noted that the prosecution's case relied heavily on circumstantial evidence, including the last seen evidence and a dying declaration. The court found that the complainant's evidence was dubious due to the lack of immediate action following the discovery of the injured parties. Additionally, the court discussed the unreliability of dying declarations and the procedural issues surrounding evidence recovery, particularly the alleged murder weapon. Ultimately, the court ruled in favor of the appellant, citing the essential principle that any reasonable doubt must benefit the accused. This case underscores the significance of thorough evi... |
| 2015 SLD 2298, 2015 MLD 1575 | R.F.A. No. 166 of 2005 , decided on 03.04.2015 | In the case of R.F.A. No. 166 of 2005, the Lahore High Court dealt with an appeal concerning a promissory note under the Negotiable Instruments Act, 1881. The appellant, Abdul Razzaq, challenged the decree of the Additional District Judge, Vehari, which had ruled in favor of the respondent, Bagh Ali, regarding a sum of Rs. 40,500. The appellant's primary argument was that the promissory note contained a defective endorsement regarding the payment date, which he claimed rendered the suit barred by time. However, the court found that the appellant's total denial of the claim did not allow him to contest the contents of the promissory note that had been properly established by the plaintiff. The court also noted that the date fixed for repayment was valid, and the plaintiff's demand after that date justified the suit's filing. Ultimately, the court ruled that the appeal lacked merit and dismissed it, affirming the lower court's decision. This case highlights key issues in negotiable instr... |
| 2010 SLD 557, 2010 CLD 591 | H.C.A.173 of 2004 , decided on 10.03.2010 | In the case of H.C.A.173 of 2004, the Sindh High Court addressed the appeal by the Industrial Development Bank of Pakistan against the decision regarding the recovery of a loan amount from Messrs Baloch Engineering Industry (Pvt.) Ltd. The bank sought claims for interim markup, markup during the grace period, and penalties, arguing that the respondent had defaulted on the payment terms. The court found that the finance agreement did not explicitly provide for markup during the grace period. It emphasized the necessity of clear contractual stipulations for penalties and damages, affirming that claims must be substantiated by evidence of actual losses. The appeal was ultimately dismissed, reinforcing the principles of reasonable compensation in contract law.... |
| 1994 SLD 861, 1994 PLC 972 | Civil Appeal No. 394 of 1992 , decided on 27.02.1994 | In the case of Civil Appeal No. 394 of 1992, the Supreme Court of Pakistan addressed the issue of regularization of services for civil servants appointed on an ad hoc basis. The appellants, who were promoted from lower ranks to officiate as Sub-Divisional Officers, sought regularization under the North-West Frontier Province Civil Servants (Regulation of Services) Ordinance and Act. The court ruled that the provisions did not extend to those promoted on an ad hoc basis, emphasizing the importance of initial recruitment for regularization. This case highlights the complexities of civil service regulations and the interpretation of laws concerning ad hoc appointments, making it significant for future references in public service law. Keywords: civil servants, regularization, ad hoc appointments, Supreme Court of Pakistan, North-West Frontier Province, public service regulations.... |
| 2024 SLD 3678 | ITA NO. 3490/LB/2018 , decided on 24.02.2024 | This case, ITA NO. 3490/LB/2018, was heard by the Appellate Tribunal Inland Revenue in Lahore. It focused on the Income Tax Ordinance of 2001, particularly Section 122(1), which deals with the assessment of income tax. The tribunal's ruling on 24th February 2024, documented as 2024 SLD 3678, clarifies the application of these laws in the context of the presented arguments. The case involved Mr. Imran Mehboob as the petitioner and The CIR, Zone-IV, CTRO, Lahore as the respondent, with Mr. Sohail Ibne Siraj and Mr. Rudar Amjad representing the respective parties. This decision is significant as it sets a precedent for how income tax assessments should be interpreted and applied in similar cases, highlighting the importance of adhering to the regulations stipulated in the Income Tax Ordinance. Legal professionals and taxpayers alike should pay attention to this ruling, as it may affect future tax liabilities and compliance procedures.... |
| 2004 SLD 3888, 2004 PLJ 366 | Crl. Misc. No. 619/B of 2004 , decided on 17.02.2004 | In the Lahore High Court case Crl. Misc. No. 619/B of 2004, the petitioner, Mazhar Iqbal, applied for post-arrest bail concerning FIR No. 271, dated 07.08.2003, under Section 398 of the Pakistan Penal Code. The court assessed the evidence presented, noting that the petitioner was not named in the FIR and was implicated only in a supplementary statement made a month later. The absence of recovery or identification further supported the petitioner's claim of wrongful detention. Ultimately, the court accepted the bail petition, emphasizing the need for additional inquiry into the case's merits. This case highlights the crucial importance of evidentiary standards in criminal proceedings and the rights of individuals facing accusations without substantial proof. Keywords such as 'criminal law', 'bail', 'Pakistan Penal Code', and 'legal rights' are significant for understanding this legal context.... |
| 2022 SLD 1197, 2022 SCMR 1527 | Jail Petition No. 123/2016 , decided on 30.05.2022 | In the case of Jail Petition No. 123/2016, the Supreme Court of Pakistan addressed serious concerns regarding the reliability of the prosecution's evidence. The court scrutinized the delay of eleven days in filing the FIR, which was deemed a significant lapse in the prosecution's case. The witnesses' testimonies were found to be inconsistent, leading to a lack of trust in their credibility. The court reiterated the principle that any reasonable doubt must be resolved in favor of the accused. The decision highlights the importance of timely action in lodging FIRs and the implications of witness reliability in criminal cases. The ruling underscores the legal principle that an accused is entitled to the benefit of doubt, a critical aspect of the justice system that protects individuals from wrongful convictions. This case serves as a precedent for future cases where the integrity of witness testimonies is in question. Keywords such as 'criminal appeal', 'Supreme Court of Pakistan', 'FIR d... |
| 1970 SLD 197 = 1970 SCMR 90 | Civil Petition for Special Leave to Appeal No. 239 , decided on 04.10.1967 | In the case of Civil Petition for Special Leave to Appeal No. 239 of 1967, the Supreme Court of Pakistan addressed the interpretation of Rule 34 of the Electoral College Rules, 1964. The case arose after the High Court issued contradictory rulings on the applicability of this rule in two writ petitions, leading the petitioners to seek clarification and appeal to the Supreme Court. The Court's decision to grant special leave to appeal was pivotal, as it aimed to resolve inconsistencies in judicial interpretation that could affect electoral processes. The ruling emphasized the necessity for precise legal frameworks in electoral matters, ensuring that electoral rules are applied uniformly and justly. The Court also mandated the petitioner to provide security for costs, highlighting procedural requirements in such appeals. The proceedings related to the High Court's order were stayed, reflecting the Court's commitment to maintaining the integrity of the legal process while the appeal is co... |
| 2018 SLD 2791, 2018 PLJ 118 | W.P. No. 1504 of 2010 , decided on 24.03.2018 | In the case of W.P. No. 1504 of 2010, the petitioner, holding the post of Assistant Engineer Electricity, B-17, since June 6, 2005, sought regularization of his position after being appointed on an ad-hoc basis. The case revolved around the Azad Jammu and Kashmir Interim Constitution Act, 1974, particularly Section 44 regarding appointments on an ad-hoc basis. The petitioner argued that despite being qualified and recommended by the Public Service Commission, he was not regularized due to procedural lapses and the failure of the respondents to disclose merit lists. The court concluded that the petitioner was entitled to regularization based on the existing merit list and noted the importance of adhering to fair employment practices in public service appointments. This case highlights issues of meritocracy, administrative transparency, and the rights of civil servants in the context of employment law in Azad Jammu & Kashmir.... |
| 2002 SLD 1765, 2002 CLC 198 | Writ Petitions Nos.1211, 1212 and 1275 of 2001/BWP , decided on 16.03.2001 | In the case of Writ Petitions Nos.1211, 1212, and 1275 of 2001, the Lahore High Court addressed the legality of filing multiple nomination papers in local government elections under the Punjab Local Government Elections Ordinance and Rules. The case arose when Muhammad Safdar Shahbaz filed two nomination papers for the position of Nazim, associating different candidates as Naib-Nazim in each. The petitioners challenged the validity of these nominations, arguing that a candidate could only associate one Naib-Nazim in their nomination. The court found that the law does not prohibit multiple nominations for the same or different seats, provided they are submitted by different proposers and seconders. The ruling clarified that the only restriction relates to candidates holding an office who must resign before filing for a new position. The court's decision highlights the permissibility of multiple nominations and the requirement for resignations post-election, reinforcing the legal framewo... |
| 2009 SLD 312 = 2009 PLD 531 | Criminal Miscellaneous No. 1524-B of 2009 , decided on 11.02.2009 | This case revolves around a pre-arrest bail application filed by RIASAT ALI and two others against THE STATE in the Lahore High Court. The petitioners were accused of a serious crime involving the snatching of public records from a Girdawar Halqa, a public servant in the Revenue Department. Allegations included physical assault and theft of significant cash and documents. The court highlighted that the accused had previously obtained protective bail from a judge in Lahore, which was outside the jurisdiction for the offense committed in Nankana Sahib. The court strongly criticized the attempt to seek bail outside the appropriate jurisdiction and dismissed the application, instructing the petitioners to approach the relevant Sessions Court in Nankana Sahib. This decision underscores the importance of adhering to jurisdictional boundaries within the legal framework, ensuring that cases are handled in the appropriate courts. The ruling serves as a reminder for legal practitioners to respec... |
| 2022 SLD 2338, 2022 SCMR 2080 | Civil Appeal No. 639 of 2014 , decided on 12.05.2022 | This case revolves around the legality of merging an amenity plot with a commercial plot. The Supreme Court of Pakistan addressed issues regarding land use regulations under the Cantonment Land Administration Rules, 1937, specifically focusing on the protection of public spaces. The court found that the adjacent plot, originally an amenity plot, could not be converted for commercial use as it violated the rights of the public to enjoy parks and recreational spaces. The decision emphasized the importance of adhering to legal frameworks that protect public interest and the necessity for transparency in land transactions. The ruling highlights ongoing concerns about urban development and the preservation of public amenities. Legal practitioners and urban planners must consider these factors in future developments to ensure compliance with existing laws and regulations.... |
| 1998 SLD 1401, 1998 PLC 506 | Civil Appeal No. 537 of 1994 , decided on 03.07.1998 | In the case of State Bank of Pakistan vs. Ch. Muhammad Akhtar, the Supreme Court of Pakistan dealt with issues related to employment discipline and the rights of employees under the Industrial Relations Ordinance, 1969. The case stemmed from the dismissal of Ch. Muhammad Akhtar, an employee of the State Bank, who faced allegations of misappropriation. The inquiry process conducted by the bank was scrutinized, and it was determined that the procedures outlined in the Efficiency and Discipline Rules had been followed. The Supreme Court emphasized the importance of adhering to legal standards in employment matters and clarified the definitions of 'administration of the State' in relation to employee grievances. This case highlights the balance between institutional authority and employee rights, and serves as a significant precedent in labor law, particularly regarding the applicability of disciplinary measures in financial institutions. It is crucial for legal practitioners and employees... |
| 2023 SLD 6613 | Income Tax Reference Application Nos. 973 to 977 o | This case is significant as it highlights the procedural aspects of income tax law in Pakistan, specifically under the Income Tax Ordinance of 1979. The Sindh High Court's examination of the Income Tax Reference Applications Nos. 973 to 977 of 2008 showcases the legal intricacies involved in tax litigation. The representation by esteemed advocates emphasizes the importance of legal counsel in navigating complex tax issues. The decision made by the court is expected to set a precedent for future cases involving similar tax matters, making it a critical point of reference for tax law practitioners and scholars. Understanding the nuances of Section 62 of the Income Tax Ordinance is essential for professionals in the taxation domain, as it addresses key aspects of tax assessments and appeals. This case also underscores the importance of timely legal representation and the role of the judiciary in upholding tax laws in Pakistan. The outcome of this case will likely influence the strategies ... |
| 1963 SLD 88, (1963) 50 ITR 798, (1964) 9 TAX 137 | TAX CASE No. 109 OF 1960 , decided on 22.10.1962 | In the case of Thiagesar Dharma Vanikam v. Commissioner of Income Tax, the Madras High Court examined the applicability of section 4(3)(i) of the Income Tax Act, 1961 regarding the taxation of income derived from a business operated by a charitable trust. The court found that the income earned by the trust from its business activities, which was intended for charitable purposes, qualified for exemption under the law. The ruling clarified that the operational structure of the business does not negate the trust's entitlement to tax exemptions if the income is ultimately used for its intended charitable objectives. This case is significant for understanding tax exemptions for trusts and the interpretation of relevant statutory provisions, making it a crucial reference for similar future cases. The decision reinforces the principle that trusts established for charitable objectives can engage in business activities without losing their tax-exempt status, provided that the income is applied ... |
| 2020 SLD 540, 2020 PLC 212 | C.P. No. 3090 of 2017 , decided on 16.10.2019 | This case involves the interpretation of Article 212(3) of the Constitution of Pakistan, regarding civil service dismissals and the treatment of absence from duty. The petitioner, KAFYAT ULLAH KHAN, contested a major penalty of dismissal from service, arguing that the additional treatment of his absence as leave without pay constituted a double penalty. The Supreme Court recognized conflicting precedents on this matter and granted leave to appeal to clarify the legal position. The case underscores the complexities of civil service regulations and the principles of fairness in disciplinary actions. It highlights the judicial scrutiny of administrative decisions and the importance of consistent legal standards in public service. The decision will potentially influence future cases involving similar disciplinary issues, emphasizing the need for clarity in the application of penalties for civil servants. Keywords: civil service law, dismissal, leave without pay, Supreme Court decision, leg... |
| 1977 SLD 1456, (1977) 110 ITR 170 | INCOME-TAX REFERENCE No. 20 OF 1972 , decided on 24.05.1977 | This case revolves around the interpretation of section 187 of the Income-tax Act, 1961, concerning the change in the constitution of a partnership firm following the death of a partner. The decision underscores the legal distinction between the continuity of business operations and the personnel involved in the firm. The court concluded that the firm continued to exist legally despite the change in partners, as the partnership deed did not stipulate that a partner's death would dissolve the partnership. The ruling emphasizes the importance of partnership deeds in determining the continuity and assessment of tax obligations. This decision is significant for tax implications in partnership structures, particularly when partners pass away or are replaced. The judgment clarifies the legal framework surrounding the assessment of firms under the Income-tax Act and the Indian Partnership Act, providing essential guidance for future cases involving similar circumstances. Key terms related to ... |
| 1986 SLD 1558, (1986) 159 ITR 956 | CIVIL APPEAL Nos. 1189 TO 1190 OF 1974 , decided on 08.05.1986 | In the case of Indian Oil Corporation vs. Income Tax Officer, the Supreme Court of India addressed the issue of reassessment under section 147(a) of the Income-tax Act, 1961. The case revolved around whether the Indian Oil Corporation, a subsidiary of Burmah Oil Co. Ltd., had disclosed all material facts necessary for the assessment years 1957-58 to 1959-60. The Court highlighted that the Income Tax Officer (ITO) had previously accepted the corporation's claims for management and secretarial expenses incurred in London. However, following an auditor's opinion in a later assessment year that deemed the expenses excessive, the ITO sought to reopen the earlier assessments. The Supreme Court concluded that the reopening was not justified as the corporation had adequately disclosed all relevant facts at the time of the original assessments. The decision reinforces the principle that tax assessments must rely on disclosed facts and that suspicion alone cannot warrant reassessment. This case ... |
| 2008 SLD 1572, 2008 SCMR 314 | C.P. No.D-2086 of 2006 , decided on 30.11.2007 | This case revolves around the dismissal of daily wage employees of Pakistan Telecommunication Company Ltd., who sought protection under the law regarding their employment termination. The Supreme Court of Pakistan emphasized the importance of utilizing the specific remedies provided by the Industrial Relations Ordinance, 2002, instead of invoking constitutional jurisdiction when an adequate legal mechanism is available. The Court's decision underscores the principle that if a statutory right exists, the appropriate forum must be approached for redressal. This ruling serves as a significant reference for employment law and the jurisdictional boundaries of constitutional courts in Pakistan. Keywords include 'employment law', 'constitutional jurisdiction', 'Industrial Relations Ordinance', and 'Labour Court remedies'.... |
| 2017 SLD 7 | STA No. 622/LB/2014 , decided on 14.11.2016 | The case revolves around a sales tax appeal filed by M/S. Stahlco Motors (Pvt) Ltd. against the order of the CIR (Appeals-II), Lahore. The primary issue was the alleged inadmissible adjustment of input tax due to fake invoices. The tribunal examined the procedural flaws in the assessment process, particularly the failure to serve proper notices and provide adequate opportunities for the appellant to defend their position. The tribunal highlighted the legal obligations of both buyers and sellers under the Sales Tax Act, emphasizing that the responsibility of verifying the registration status of suppliers lies primarily with the suppliers themselves. The decision reinforces the principles of fair trial and due process in tax assessments, making it a significant reference for future cases involving sales tax disputes. The ruling also underlines the necessity for tax authorities to substantiate their claims with reliable evidence, thereby protecting taxpayers' rights.... |
| 1992 SLD 623, 1992 SCMR 1078 | Civil Appeal No.25-Q of 1990 , decided on 17.08.1991 | In the landmark case of Abdul Aziz Zehri vs. Selection Committee, the Supreme Court of Pakistan addressed critical issues surrounding educational admissions and the rights of students affected by external circumstances. The case revolved around the denial of admission to Abdul Aziz Zehri, who sought to enroll in the Balochistan Engineering College after studying outside the province due to threats to his life stemming from a tribal feud. The court examined the strict interpretation of admission policies and emphasized the need for a fair evaluation of explanations provided by students. This decision underscores the importance of considering the broader context of students' situations, especially in cases of personal safety and well-being. The ruling set a precedent for future cases involving educational institutions and admission policies, highlighting the balance between institutional regulations and individual rights. The key takeaway from this case is the court's stance on liberal i... |
| 2016 SLD 202 | ITA NO. 1417/LB/2013 , decided on 02.02.2016 | This case revolves around a taxpayer's appeal against an assessment order issued by the Commissioner Inland Revenue (CIR) for the tax year 2009. The taxpayer, Mr. Tariq Mehmood, had filed a return declaring an income of Rs. 2,538,972, which was later subjected to an audit under section 177 of the Income Tax Ordinance, 2001. The assessing officer found discrepancies and issued a notice under section 121, leading to an assessment that included significant additions to the declared income. The taxpayer contested the legality of the audit selection and the resultant order, arguing that the case should not have been subjected to such scrutiny due to the already filed return. The Appellate Tribunal, after reviewing the arguments and relevant legal precedents, determined that the provisions under which the assessment was made were improperly applied since the taxpayer had complied with the return filing requirements. The tribunal ruled in favor of the taxpayer, reinstating the deemed assessme... |
| 2011 SLD 1937, 2011 SCMR 1545 | Civil Appeal No. 1352 of 2005 , decided on 03.08.2009 | This case revolves around the application of the Punjab Pre-emption Act (IX of 1991) regarding the right of pre-emption in a land sale dispute. The Supreme Court addressed significant legal principles related to the requirements for making Talbs, specifically emphasizing the necessity of including essential details such as the place, date, and time of Talb-e-Muwathibat. The Court highlighted that the absence of these details was fatal to the maintainability of the suit. The decision also reinforced the importance of truthful witnesses in pre-emption cases and concluded that the appellant (Israr Ahmad) could not substantiate his claim due to conflicting evidence and failure to produce key witnesses. This ruling serves as a vital reference for future pre-emption cases, ensuring that litigants adhere strictly to the procedural requirements outlined in the law.... |
| 2020 SLD 103, 2020 PLD 48 | Constitutional Petition No. 39 of 2019 , decided on 28.11.2019 | This case centers on the constitutional and legal implications surrounding the extension of tenure for the Chief of the Army Staff in Pakistan. The Supreme Court scrutinized the relevant provisions in the Constitution, Pakistan Army Act, and associated regulations. The lack of explicit legal frameworks for reappointment or tenure extension led to a significant ruling emphasizing the necessity for legislative clarity. The case highlights the balance of power between the judiciary and the legislature in Pakistan, particularly regarding military appointments. The decision underscores the importance of codifying practices currently followed in the military to ensure transparency and legality. The Court's directive for the Federal Government to undertake necessary legislative measures within six months aims to resolve ambiguities surrounding military leadership roles, ensuring adherence to constitutional mandates.... |
| 2022 SLD 895, 2022 PTD 893 | P.T.R. No. 200 of 2013 , decided on 09.11.2021 | This case revolves around the interpretation of tax provisions under the Income Tax Ordinance, 2001, specifically concerning the classification of tax deductions under various sections. The Lahore High Court's decision clarified the scope and applicability of the first and third provisos to Section 153(6), ruling that they could coexist. The court highlighted the necessity of a harmonious reading of the law to prevent redundancy. This case is significant for taxpayers and legal practitioners as it sets a precedent for understanding minimum tax obligations and the implications of tax deductions in corporate and non-corporate contexts. Key issues addressed included the nature of tax deductions and their classification under the NTR and FTR, which are critical for compliance with tax regulations. The ruling impacts how tax liabilities are determined and clarifies the legislative intent behind the Income Tax Ordinance, making it a pivotal reference for future tax-related cases.... |
| 2005 SLD 1496, 2005 SCMR 1864 | Civil Petition No.231-L of 2001 , decided on 04.05.2004 | In the landmark case of Civil Petition No.231-L of 2001, the Supreme Court of Pakistan addressed critical issues surrounding inheritance rights under Muslim Personal Law. The case revolved around the assertion by the collaterals of the last male owner, Muhammad, who contested the legitimacy of the property mutation favoring his widow and two daughters. The court's ruling reinforced the principles of equitable distribution of inheritance, ensuring that daughters are entitled to their rightful shares, regardless of marital status. This case highlights the ongoing relevance of the Specific Relief Act and the Muslim Personal Law in contemporary legal disputes, offering clarity on inheritance rights and the interpretation of mutations over extended periods. The decision serves as a precedent for similar future cases, emphasizing the importance of adhering to Sharia principles in matters of property rights. This ruling not only affirms women's rights in inheritance but also underlines the ne... |
| 2023 SLD 1982, 2023 705 | C.P. No. 1164 of 2022 , decided on 01.08.2022 | In the case of C.P. No. 1164 of 2022, the Balochistan High Court addressed the petition of Muhammad Iqbal, who sought to challenge the legality of a committee report that denied his son, Police Constable Naveed Iqbal, the status of 'Shaheed' after his death during police service. The petitioner argued that the committee's decision violated the Sindh Shaheed Recognition and Compensation Act, 2014, and sought immediate compensation and benefits. The court ruled that the criteria for declaring someone a 'Shaheed' were not met, as the circumstances surrounding the death did not fall under acts of terrorism as defined by law. This decision highlights the importance of legal definitions and the roles of various authorities in the recognition of sacrifices made by law enforcement personnel. The ruling underscores the significance of adhering to established legal frameworks when determining compensation rights for the families of fallen officers. This case is pivotal for understanding the lega... |
| 2024 SLD 3586 | STA NO. 2107/LB/2022 , decided on 03.01.2024 | This case involves an appeal by M/s. Qureshi Textile Mills Ltd against the decision made by the CIR, LTO, Lahore under the Sales Tax Act, 1990. The appeal was heard on December 20, 2023, and the tribunal's decision was rendered on January 3, 2024. The case primarily revolves around the interpretation and application of Section 8(1) of the Sales Tax Act. The tribunal, led by Judicial Member Ayesha Fazil Qazi, assessed the arguments presented by both parties, focusing on the compliance with sales tax regulations and the implications of the CIR's previous ruling. The decision is significant as it not only addresses the specific issues raised by the appellant but also sets a precedent for future cases involving sales tax disputes. Legal practitioners and businesses alike will find the outcome relevant for understanding the nuances of sales tax law. The case highlights the importance of adhering to statutory provisions and the consequences of non-compliance, reinforcing the need for thoroug... |
| 1986 SLD 2097, 1986 PLC 409 | HYD-183 and 184 of 1985 , decided on 12.11.1985 | In the case of Tasawar Ali and Zaheer Ahmad vs. Messrs MODerN TEXTILE MILLS Ltd., the Labour Appellate Tribunal, Sindh addressed significant issues regarding the dismissal of grievance petitions based on alleged manipulation of grievance notice dates. The Tribunal examined the timeline of events where the appellants, active members of the Modern Textile Mills Workers Union, alleged unfair treatment and dismissal from their positions due to their union activities. Despite their claims, the Tribunal upheld the Labour Court's ruling that the grievance petitions were filed beyond the permissible time frame as per the Industrial Relations Ordinance (XXIII of 1969). The case highlights the importance of adhering to procedural requirements in labor disputes and the potential consequences of failing to do so, thereby setting a precedent for future cases involving labor relations and grievance procedures.... |
| 2001 SLD 2032 = 2001 PLC 1239 | Writ Petition No.8/S of 2000 , decided on 09.02.2001 | In the case of Khadim Hussain vs. Dr. Farzana Chaudhry and others, the Lahore High Court addressed the issue of seniority determination for a civil servant. The petitioner sought the court's intervention to enforce prior orders from the Establishment Division regarding his seniority. However, the court concluded that it lacked jurisdiction over matters related to employment terms and conditions as outlined in Article 212 of the Constitution of Pakistan. The ruling emphasized that such disputes are to be resolved by the Service Tribunal. The decision highlighted the legal boundaries of the High Court's powers concerning employment-related grievances, reiterating the need for civil servants to pursue their claims through the designated administrative channels. The case underscores the importance of understanding the jurisdictional limits of higher courts in employment matters, particularly in the context of civil service regulations. Keywords: civil service, seniority determination, Laho... |
| 1992 SLD 819, 1992 SCMR 2298 | C.P. No.476 of 1975 , decided on 10.02.1980 | In the case C.P. No.476 of 1975, the Supreme Court of Pakistan addressed key issues surrounding the Civil Procedure Code and the Constitution. The petitioners sought to challenge a dismissal from the Lahore High Court regarding a second appeal related to the execution of a general power of attorney. The court underscored the importance of factual findings made by lower courts, stating that even if perceived as erroneous, such findings are protected from interference in second appeals. The ruling highlighted the procedural constraints on the Supreme Court to consider only issues raised in lower courts. This case reinforces the legal principle that procedural integrity and respect for lower court determinations are paramount in appellate review. Legal practitioners and scholars should note the implications of this decision on future appeals, particularly in cases involving factual disputes and the standards for evidence appraisal.... |
| 2013 SLD 1217 = 2013 PTD 1708 | Customs Appeal No.K-1345 of 2011 , decided on 11.06.2013 | This case revolves around a customs appeal regarding the import of a vehicle under the Personal Baggage Scheme. The Customs Appellate Tribunal found significant legal deficiencies in the assessment of customs duties and taxes related to the vehicle's importation. The core issue was the reliance on an MSRP that was deemed inappropriate and not legally justified under the Customs Act, 1969. The Tribunal highlighted that the principles governing customs valuation were not followed, leading to a wrongful short recovery of duties. This case serves as a crucial reminder for customs authorities to adhere strictly to legal frameworks and guidelines when assessing the value of imported goods. The decision ultimately underscores the importance of integrity in customs assessments to prevent fiscal fraud and ensure compliance with established laws.... |
| 1983 SLD 395 = 1983 SCMR 623 | Petition for Special Leave to Appeal No. 256 of 19 , decided on 22.01.1976 | This case revolves around the acquittal of respondents in a murder trial that initially resulted in a conviction by the Sessions Judge. The Supreme Court's decision to grant leave to appeal was prompted by the conflicting views of the trial court and the Lahore High Court regarding the reliability of witness testimonies and the evidence of weapon recovery. This case highlights critical aspects of the criminal justice system, including the evaluation of evidence and the importance of corroboration in establishing guilt. Aspects of customary law and inheritance disputes also play a significant role in the background of the case, adding layers to the legal complexities involved. The decision emphasizes the need for careful judicial examination to uphold justice, particularly in cases where the lives of individuals are at stake. Keywords such as 'murder case appeal', 'Supreme Court of Pakistan', 'evidence evaluation', and 'criminal justice system' are essential for understanding the intric... |
| 1994 SLD 347, 1994 PLD 91 | C.P.LA. No.474 of 1993 , decided on 03.10.1993 | In the case C.P.LA. No.474 of 1993, the Supreme Court of Pakistan addressed the jurisdiction of the Ombudsman regarding the appointment of a Headmistress at the Embassy School in Jeddah, Saudi Arabia. The petitioner, ALMASKHANUM, contested the Ombudsman's decision that declared her selection null, favoring another candidate based on qualifications. The Court examined the definition of 'agency' under the Establishment of the Office of Wafaqi Mohtasib (Ombudsman) Order, 1983, and whether the school fell under this definition. Additionally, the adequacy of the alternative remedy under Article 32 was scrutinized, leading to a decision to grant leave to appeal. This case highlights significant aspects of administrative law, jurisdictional challenges, and the role of the Ombudsman in Pakistan, making it a pivotal reference for future cases involving similar legal questions.... |
| 1984 SLD 635, 1984 SCMR 759 | Civil Appeal No. 140 of 1984 and Civil Petition No , decided on 29.02.1984 | The case concerns the appeal of ex-employees of the Population Planning Programme against their terminations under the Population Welfare Planning Programme Ordinance, 1981. The Supreme Court examined the legality of the terminations and the criteria for reappointment, focusing on the definitions of 'employee' and the procedural rights of the individuals involved. The Court's decision highlighted the importance of adhering to established legal frameworks for public service appointments, ensuring that employees are treated fairly and equitably. The ruling is significant for its implications on civil service regulations and the protection of employee rights within governmental frameworks. This case represents a critical intersection of employment law, administrative justice, and public policy in Pakistan.... |
| 2007 SLD 559, 2007 SCMR 473 | Jail Petition No. 34(S) of 2004 , decided on 06.11.2006 | This case revolves around the convictions of Mushtaq Ahmed and others under the Offence of Zina (Enforcement of Hudood) Ordinance, 1979. The case originated from a complaint filed by Safia Bibi regarding the abduction of her children, which led to charges of sodomy and Zina-bil-Jabr against the accused. The trial court found the petitioners guilty based on the testimonies of the victims and medical evidence, which confirmed that one victim was pregnant. The Federal Shariat Court upheld these convictions, leading to the current appeal before the Supreme Court. The Supreme Court reiterated the significance of the victims' statements and the corroborative medical evidence, concluding that the convictions were well-founded and justifiable. The case highlights the importance of victim testimony and medical corroboration in sexual offense cases, emphasizing the court's role in safeguarding justice and upholding the law.... |
| 1993 SLD 1600, 1993 PLC 972 | 4-A (65) of 1990 , decided on 31.08.1991 | This case revolves around the allegations made by the PLASTICRAFTERS LABOUR UNION against their employer regarding unfair labor practices, including claims of a lock-out and threats against union members. The union argued that the management's actions constituted an unfair labor practice as defined under the Industrial Relations Ordinance of 1969. The court examined the evidence presented, including testimonies from union representatives and management officials. Ultimately, the court found that the union's petition was not validly presented, and the claims of a lock-out were unfounded as employees were on paid leave. The ruling emphasized the importance of substantial evidence when making allegations of unfair labor practices. It also highlighted the need for unions to provide concrete proof when claiming management misconduct. The case is significant in understanding the legal frameworks governing labor relations and the responsibilities of both employers and unions in maintaining fa... |
| 2010 SLD 2061, 2010 PLC 1 | Writ Petition No.9394 of 2008 , decided on 04.12.2009 | The case revolves around the validity of appointments made in the Punjab Criminal Prosecution Service under the Punjab Criminal Prosecution Service Act (III of 2006). The Lahore High Court addressed allegations of political victimization and improper recruitment practices. It emphasized the need for a transparent and merit-based selection process, ruling that the previous appointments were invalid due to procedural deficiencies. The court mandated the establishment of a properly constituted Selection Committee to oversee future appointments, ensuring adherence to the statutory requirements. The decision underscores the importance of maintaining the integrity of the recruitment process within the judicial system, particularly in the prosecution service, which plays a crucial role in the criminal justice system. This case highlights ongoing concerns regarding transparency, meritocracy, and political influence in public service appointments, making it a significant precedent in administra... |
| 1984 SLD 1334, 1984 PLC 683 | 587 of 1982 , decided on 13.12.1982 | This case revolves around the appeal filed by Nazar Muhammad Bajwa against the Government of Punjab regarding a financial penalty for a shortage of wheat. The Punjab Service Tribunals Act was invoked, specifically section 4 concerning limitations on appeals. The Tribunal ruled that the appellant had no valid reason for seeking relief from the Civil Court as the Service Tribunal was available for such matters. The appeal was ultimately dismissed due to being time-barred, highlighting the importance of adhering to procedural timelines within legal frameworks. This case underscores the significance of understanding jurisdictional boundaries and the necessity of timely appeals in administrative law. Legal representatives involved included Muhammad Ashraf Bajwa for the appellant and Haroonur Rashid Cheema for the respondents. Keywords related to this case include 'Punjab Service Tribunal', 'administrative law', 'legal appeal process', and 'jurisdictional authority'.... |
| 2022 SLD 1962, 2022 PLJ 635 | Crl. A. No. 365 of 2021 , decided on 21.12.2021 | In the case of Allah Bachaya alias Bachoo vs State, the Lahore High Court examined the conviction and sentence related to the possession of charas under the Control of Narcotics Substances Act, 1997. The appellant was initially sentenced to seven years and six months for possessing 4,100 grams of charas, but upon appeal, the court focused on the procedural aspects of evidence collection and the significance of the sample weight that was sent for forensic analysis. The court determined that only 205 grams could be used as evidence against the appellant, which led to a new conviction under Section 9(b) of the Act, resulting in a reduced sentence of one year and three months. This case highlights the critical legal nuances in narcotics law and the importance of proper evidence handling in judicial proceedings.... |
| 2010 SLD 334 = 2010 PLD 197 | Writ Petition No. 20844 of 2009 , decided on 16.12.2009 | In the case of Writ Petition No. 20844 of 2009, brought before the Lahore High Court, the petitioners challenged the order of the Rent Tribunal which directed the landlord to deposit a fine under Section 9(b) of the Punjab Rented Premises Ordinance (XXI of 2007). The case addresses key issues regarding compliance with procedural law in eviction cases and the powers of the Rent Tribunal. The court ruled that the Tribunal could not consider the ejectment petition without the required deposit. The decision reflects trends in legal interpretations surrounding landlord-tenant disputes, emphasizing the necessity for adherence to statutory requirements. The court's ruling reinforces the principle that procedural compliance is essential for judicial consideration, and highlights the flexibility often afforded to litigants in fulfilling such requirements. The judgment also underlines the ongoing discussions in legal circles regarding the balance between technical compliance and the substantive ... |
| 1980 SLD 1810, 1980 PCRLJ 626 | Criminal Miscellaneous Application No. 1128 of 197 , decided on 07.08.1979 | The case revolves around an application made under section 561-A of the Criminal Procedure Code for the quashment of proceedings against the applicants accused under section 498/34 of the Pakistan Penal Code. The complainant alleged that his sister was taken away without consent during a hospital visit. The court analyzed the legitimacy of the FIR, the jurisdiction of the magistrate, and the definitions of cognizable and non-cognizable offences. Key legal principles were discussed, including the necessity of a police report and the role of lawful guardians in such complaints. Ultimately, the court ruled that the proceedings were initiated improperly, leading to their quashment. The judgment underscores the importance of adhering to legal protocols in criminal proceedings, particularly regarding the jurisdiction and authority of the police and magistrates. This case highlights critical aspects of family law, jurisdiction, and the procedural safeguards necessary to protect individuals fr... |
| 1985 SLD 209, 1985 SCMR 216 | Criminal Appeals Nos. 232 and 233 of 1980 , decided on 17.11.1984 | This case involves the Supreme Court of Pakistan's decision on Criminal Appeals Nos. 232 and 233 of 1980, where the appellants were convicted of murder and conspiracy. The incident, which took place on June 8, 1975, involved a violent clash resulting in multiple fatalities due to a long-standing blood feud. The prosecution presented compelling evidence, including eyewitness accounts and forensic analysis, to establish the guilt of the accused. The Court emphasized the importance of credible witness testimony and the corroborative nature of the evidence. The decision highlights the challenges of proving conspiracy and the legal complexities surrounding appeals against acquittals. The case underscores the significance of maintaining justice in the face of violent crime and the role of the judiciary in upholding the law. Keywords include 'Supreme Court of Pakistan', 'murder conviction', 'eyewitness testimony', 'blood feud', 'criminal procedure', and 'legal precedent'.... |
| 1982 SLD 206, 1982 SCMR 222 | C. P. S. L. As. Nos. 603 to 605 and 994 of 1981 , decided on 10.11.1981 | In this landmark case, the Supreme Court of Pakistan dealt with the complexities surrounding lease agreements under the Colonization of Government Lands (Punjab) Act, 1912. The petitioners, numbering two hundred and seventy-two, claimed leases for government land dating back to 1966, seeking extensions based on a policy letter from the Colony Department. However, their claims were met with allegations of forgery and disputes over the authenticity of their documents. The Lahore High Court dismissed their petitions, leading to their appeal to the Supreme Court. The Supreme Court upheld the High Court's decision, emphasizing the necessity for petitioners to establish their entitlement to the lease before appealing. This case highlights key issues in land law, the role of constitutional jurisdiction in lease disputes, and the importance of proper documentation in legal claims. Keywords: lease agreements, government land, Colonization of Government Lands Act, Supreme Court of Pakistan, cons... |
| 2005 SLD 2514, (2005) 277 ITR 80 | IT APPEAL No. 2 OF 2001 , decided on 07.02.2005 | In the case of Haryana Co-operative Sugar Mill Ltd. v. Commissioner of Income Tax, the Punjab and Haryana High Court addressed the issue of additional tax under section 143(1A) of the Income-tax Act, 1961. The court examined whether additional tax could be levied when the assessee declared a net loss in their return for the assessment year 1989-90. The court concluded that the provisions of section 143(1A), effective from 1-4-1989, applied to the appellant's case. The decision reaffirmed the principle that the law in force at the time of filing the return governs the assessment. The ruling emphasized the importance of accurate reporting by taxpayers and the role of the amended provisions in ensuring compliance. This case highlights critical aspects of tax law, including assessment procedures and the implications of amendments, making it a significant reference for tax practitioners and entities involved in similar disputes.... |
| 2004 SLD 1349, 2004 PTD 710 | 7(872)CU of IB/2000(PB) , decided on 15.11.2003 | In the appeal case 7(872)CU of IB/2000(PB), Messrs Khyber Spinning Mills (Pvt.) Ltd. contested a customs duty decision regarding ex-bonding of stale fibre. The case hinged on the misdeclaration of warehousing dates and the validity of the ex-bond bill of entry. The Customs Act (IV of 1969) sections 30, 31-A, 79, 98, and 104 were crucial in determining the effective rate of duty. The tribunal ruled that the filing of the bill prior to the actual warehousing invalidated the claim for benefits under the expired S.R.O. 108(1)/95. This case underscores the importance of compliance with customs regulations and accurate declarations to avoid penalties. Keywords: Customs Act, ex-bond bill, warehousing, customs duty, S.R.O. 108(1)/95, Khyber Spinning Mills.... |
| 2007 SLD 38, 2007 PTD 835, (2007) 95 TAX 325 | I.T.As. Nos. 4009/LB and 4010/LB of 2003 , decided on 19.08.2006 | In this significant case from the Income Tax Appellate Tribunal, the focus was on the assessment of accounts under the Income Tax Ordinance of 1979. The Tribunal scrutinized the Taxation Officer's rejection of the declared version, which was based on general observations rather than specific evidence. The Tribunal highlighted the importance of verifiable purchases and the necessity of applying the Dandakar formula when accounts are rejected. Furthermore, the Tribunal addressed the issue of depreciation claims that were unjustly disallowed by the Taxation Officer. This case underscores the critical need for tax authorities to substantiate their claims with concrete evidence and adhere to legal standards when assessing taxpayers' accounts. It emphasizes the principles of fairness and accountability in tax assessments, which is essential for maintaining trust in the tax system.... |
| 2019 SLD 3128, 2019 PLC 1354 | D-3238 of 2013 , decided on 08.03.2018 | The case revolves around the dismissal of Ghulam Ali Gopang's petition for appointment as an Assistant Sub-Inspector in the Sindh Police under the Shaheed quota after the death of his brother, who was a police officer. The Sindh High Court ruled that the petitioner's claims were not supported by the necessary legal framework, particularly emphasizing that appointments must be conducted through the Sindh Public Service Commission. The judgment underscored the requirement for standing orders from the Inspector General to be approved by the Provincial Government, stressing that without such approval, any recruitment claims are void. This case serves as a critical reference point for understanding the legal processes surrounding police recruitment in Pakistan, particularly in relation to the Shaheed quota and the applicable civil servant rules.... |
| 2020 SLD 2347, 2020 PLC 1100 | Service Appeals Nos. 29, 31, 32, 34, 36, 37, 38, 4 , decided on 18.05.2019 | This case involves the dismissal of multiple judicial officers by the Subordinate Judiciary Service Tribunal, Punjab, due to allegations of corruption and misconduct. The Tribunal's decision highlights the importance of integrity in the judiciary, asserting that repeated adverse remarks can justify disciplinary actions without a formal inquiry. The case references the Khyber Pakhtunkhwa Government Servants (Conduct) Rules and the Efficiency and Discipline Rules, which provide the framework for maintaining standards of conduct among government servants, including judicial officers. The ruling underscores that the judiciary must uphold a high standard of integrity, reflecting the critical role of judges in maintaining public trust. The decision cited several precedents and legal provisions, reinforcing the notion that judicial officers are held to a higher standard than ordinary civil servants. Keywords include 'judicial integrity', 'disciplinary action', 'government servants', 'corrupti... |
| 1987 SLD 3303, (1987) 167 ITR 808 | In the case of Porwal Udyog (India) v. Commissioner of Income Tax, the Madhya Pradesh High Court addressed the jurisdiction of the Income Assessment Commissioner (IAC) in relation to the imposition of penalties under the Income-tax Act. The case arose from a reference made by the Income Tax Officer (ITO) to the IAC for the levying of a penalty under section 271(1)(c) due to alleged concealment of income. The reference was made on 11-9-1975, prior to the amendment that deleted section 274(2) which governed such references. The court concluded that since the reference was valid and complied with the existing rules at the time, the IAC had the authority to impose the penalty on 23-3-1977. This ruling underscores the importance of procedural adherence in tax law and clarifies that the absence of a prescribed form for references does not invalidate the process. The decision serves as a precedent for similar cases involving the jurisdiction of tax authorities, emphasizing the need for clear ... | |
| 1983 SLD 405, 1983 PLD 209 | Civil Petition No. 80-P of 1980 , decided on 27.11.1982 | In the case of Khuna Gul vs. Mian Said Farid, the Supreme Court of Pakistan addressed the issue of pre-emption rights under the N.W.F.P. Pre-emption Act, 1950, and the Limitation Act, 1908. The case arose from a challenge to the sale of property situated in Islampur, District Swat, with the petitioner arguing for the right to pre-empt the sale based on the 'Riwaj' law applicable at the time. The court examined the timeline of events, including the filing of the pre-emption suit and the subsequent legal changes affecting the jurisdiction. Ultimately, the court found that the petitioner had not adhered to the limitations set forth by the 'Riwaj' law, leading to the dismissal of the petition. The decision underscores the importance of adhering to procedural laws and the implications of legal changes on existing rights. This case illustrates the complexities of property law, pre-emption rights, and the significance of timely legal action in light of changing statutes.... |
| 2007 SLD 211, 2007 PTD 256, (2006) 93 TAX 257 | W.T.As. Nos. 202/KB to 204/KB of 2000-01 , decided on 14.05.2002 | This case revolves around the interpretation of the Wealth Tax Act (XV of 1963), particularly regarding the taxation of assets held by legal heirs of a deceased individual. The tribunal evaluated whether the legal heirs could be classified as an Association of Persons for wealth tax purposes, based on their intentions and past declarations concerning property usage. The legal heirs contended that their properties were held for personal use rather than for business activities involving construction and sale, which is crucial for tax implications under the Act. The tribunal concluded that the assessing officer did not provide sufficient evidence to prove that the properties were held for business purposes, leading to the annulment of the tax orders against the legal heirs. This case highlights the importance of jurisdiction and the need for concrete evidence in tax assessments, as well as the legal principles governing the classification of assets for tax purposes. Keywords: Wealth Tax A... |
| 2013 SLD 2890, 2013 YLR 2551 | Criminal Miscellaneous No. 188-B of 2013 , decided on 01.02.2013 | In the case of Faisal Ayub vs. The STATE, the Lahore High Court addressed critical issues surrounding bail under the Criminal Procedure Code, highlighting the importance of fair legal representation and the presumption of innocence. The case revolved around serious charges including Qatl-e-amd and rioting with deadly weapons. The petitioner, Faisal Ayub, sought bail after being implicated in a murder case. The court found significant inconsistencies in the evidence presented, notably between medical reports and eyewitness accounts. The ruling stressed that when the prosecution's case is weak, especially with many accused found innocent, the accused must be granted bail. This case underscores the legal principles of justice and the rights of individuals within the judicial system, making it a pivotal reference for future bail applications where evidence is contradictory.... |
| 1951 SLD 104, 1951 PLD 126 | Criminal Appeal No. 326 of 1950 , decided on 29.08.1950 | In the case of Sarja vs Crown, the Lahore High Court addressed the conviction of Sarja for the murder of Mst. Fatima, which stemmed from a land dispute. The court considered the circumstances under which the murder occurred and the evidence presented, particularly the statements made by witnesses before the Committing Magistrate. The court found that these statements, once transferred to the Sessions file, held the same evidentiary weight as testimony given in the Sessions Court. Despite the initial conviction resulting in a death sentence, the court noted doubts regarding Sarja's age and ultimately changed the sentence to transportation for life. This case highlights the critical role of witness statements in criminal proceedings and the judicial system's approach to handling cases involving youthful offenders. The decision underscores the necessity for courts to carefully evaluate the credibility of evidence and witness testimonies, especially in cases involving serious charges such ... |
| 1966 SLD 259, (1966) 61 ITR 518 | IT REFERENCE No. 71 OF 1961 , decided on 03.02.1965 | The case of Tribhuvandas Vallabhdas v. Commissioner of Income Tax revolves around the classification of transactions concerning the purchase and sale of silver bars as an adventure in the nature of trade. The Bombay High Court examined the facts surrounding the transactions, including the context of World War II, when silver prices were expected to rise. The court determined that the intention behind the purchases was to resell for profit, rather than for personal use or investment. This decision has significant implications for similar cases where the nature of transactions may be contested, particularly in the context of taxation laws. The ruling highlights the importance of understanding the intent and context of financial dealings, especially for businesses operating in fluctuating markets. This case serves as a vital reference for tax professionals and businesses engaged in trading commodities, emphasizing the need for clear documentation and justification of the nature of transac... |
| 2003 SLD 1164 = 2003 PCRLJ 865 | Criminal Appeals No. 111 and Criminal Jail Appeal , decided on 20.11.2002 | In the case of Mian Muhammad Arshad vs. The State, the Sindh High Court addressed the appeal concerning a conviction under the Control of Narcotic Substances Act, 1997. The case revolved around the alleged possession of 300 Kgs of Charas recovered from a vehicle during a police operation. The prosecution's case was undermined by contradictions in witness testimonies, particularly regarding the location and manner of the arrest. The court highlighted the need for credible evidence of conscious possession, reiterating that mere presence at the scene does not equate to guilt. The appeal ultimately led to the appellant's acquittal, reinforcing the principle that the prosecution must prove its case beyond a reasonable doubt. This case underlines the importance of reliable witness testimony in narcotics cases and the judicial scrutiny required to uphold convictions. Keywords such as 'narcotics law', 'criminal appeals', 'Sindh High Court', 'legal representation', and 'evidence evaluation' are... |
| 1975 SLD 838 = 1975 AIR 1083 | Criminal Appeal No. 56 of 1951 , decided on 23.09.1952 | This case revolves around the appeal of H. G. Nargundkar and R.S. Patel against their convictions for conspiracy and forgery related to the tender process of the Seoni Distillery contract. The Supreme Court scrutinized the circumstantial evidence presented, emphasizing the legal standards necessary for conviction in such cases. The court highlighted the dangers of conjecture and the importance of establishing a chain of evidence that excludes reasonable doubt about the innocence of the accused. The decision underscores the principles of fair trial and the burden of proof resting on the prosecution. The court ultimately found the lower courts had erred in their judgments, leading to the acquittal of both defendants, thereby reinforcing the necessity for rigorous standards in criminal proceedings. Keywords: Supreme Court of India, Criminal Appeal, Circumstantial Evidence, Forgery, Conspiracy, Legal Proof, Acquittal.... |
| 1988 SLD 611, 1988 PLC 340 | KAR-85 of 1986 , decided on 22.07.1987 | This case involves an appeal before the Labour Appellate Tribunal, Sindh regarding the employment status of 21 workers at the Pakistan Steel Corporation. The workers claimed they were entitled to permanent employment due to continuous service, arguing against their repeated temporary appointments on daily wages. The Tribunal ruled that individual workers must file their own grievances and that the nature of their employment did not meet the criteria for permanent status. The decision underscores the importance of proper legal representation and adherence to labor laws in Pakistan, particularly under the Industrial Relations Ordinance, 1969. Key legal concepts include grievance petitions and the rights of workers under labor law. The case highlights the challenges faced by daily wage workers in securing permanent positions and the legal frameworks governing such employment relationships.... |
| 2016 SLD 3123, 2016 MLD 890 | Criminal Appeal No. 109 of 2009 , decided on 08.09.2015 | In the case of Criminal Appeal No. 109 of 2009, the Lahore High Court addressed the conviction of Rizwan under the Anti-Terrorism Act for kidnapping and ransom. The court scrutinized the evidence presented by the prosecution, highlighting significant gaps and inconsistencies. The prosecution's failure to establish a clear link between the appellant and the alleged crime led to the conclusion that reasonable doubt existed. The judgment underscored the principle that an accused is entitled to the benefit of doubt, a cornerstone of criminal justice. The court's decision to acquit Rizwan was based on the lack of credible evidence and the prosecution's inability to fulfill its burden of proof. This case serves as a critical reminder of the rights of the accused and the importance of rigorous evidential standards in the judicial process.... |
| 2009 SLD 1327, 2009 PTD 390 | Constitutional Petition No.1236 of 2008 , decided on 14.01.2009 | In the case of Fecto Belarus Tractors Limited vs. Government of Pakistan, the Islamabad High Court addressed significant issues surrounding the imposition of customs duties and sales tax on tractor imports under the Awami Tractor Scheme. The court considered the validity of amendments made to the Customs Act and Sales Tax Act through the Customs (Amendment) Ordinance and Sales Tax (Amendment) Ordinance. The petitioner, Fecto Belarus Tractors Limited, contended that these amendments were mala fide and infringed upon vested rights. However, the court upheld the amendments, stating that they rectified previous legal deficiencies and confirmed that such legislative changes could be enacted retroactively. The ruling underscored the principle that legislative bodies possess the authority to validate tax laws, even if it impacts previous judicial decisions. The court's decision was pivotal in clarifying the scope of administrative powers regarding taxation and the legislative process in Pakis... |
| 2022 SLD 6519 | C P D 255 of 2022 , decided on 22.11.2022 | The case of Sakhib Zar vs. K-Electric Ltd. & Others, adjudicated by the Sindh High Court, revolves around the legal responsibilities of utility providers under the Constitution of Pakistan, 1973. The petitioner, represented by Advocate Muhammad Mazan Buladi, raised concerns regarding the services rendered by K-Electric Ltd., a major electricity provider in the region. The court, presided over by Justices Muhammad Junaid Ghaffar and Agha Faisal, evaluated the legal arguments presented, focusing on Section 199 of the Constitution, which pertains to the enforcement of fundamental rights. The decision reinforced the necessity for K-Electric Ltd. to comply with its obligations to consumers, highlighting potential remedies available to individuals facing service deficiencies. This case serves as a critical reference for similar future disputes involving utility services and consumer rights under Pakistani law. Key terms include 'utility law', 'consumer rights', 'constitutional provisions', a... |
| 2014 SLD 2000, (2014) 363 ITR 372 | IT APPEAL NOS. 179 & 180 OF 2011 , decided on 04.03.2014 | In the landmark case of IT Appeal Nos. 179 & 180 of 2011, the Kerala High Court addressed significant issues concerning income tax deductions under Section 80-IB of the Income Tax Act. The case revolved around the assessments of Abad Constructions (P.) Ltd for the assessment years 2005-06 and 2006-07, during which the company claimed substantial deductions for its construction projects. However, the Assessing Officer raised concerns about compliance with the approved construction plans and the eligibility of the projects for the claimed deductions. The Commissioner of Income Tax subsequently initiated suo motu proceedings under Section 263, arguing that the assessments were erroneous and lacked proper inquiry. The court's decision underscored the importance of thorough verification and compliance with tax regulations, particularly in the context of construction projects. This case serves as a crucial reference for understanding the application of Section 80-IB and the responsibilities ... |
| 1974 SLD 153, 1974 SCMR 221 | Civil Petition for Special Leave to Appeal No. 485 , decided on 03.07.1973 | In this case, the Supreme Court of Pakistan addressed the issue of statutory tenant rights under the Displaced Persons (Compensation and Rehabilitation) Act. The court ruled that the petitioners, who had failed to pay rent after receiving notice, forfeited their rights to protection under the law. The case highlights the importance of timely rent payments and adherence to statutory obligations for tenants. Legal representatives emphasized that the demand for a higher rent was unreasonable, yet the court maintained that the failure to pay any rent resulted in the loss of tenant protections. This decision underscores the critical aspects of tenant rights and obligations in Pakistan's legal framework, particularly concerning the Displaced Persons Act and urban rent restrictions. The ruling serves as a precedent for similar cases involving tenant eviction and rent disputes.... |
| 2009 SLD 1927, 2009 CLD 1358 | Civil Suit No.1343 of 2008 , decided on 02.06.2009 | This case revolves around Al-Mal Securities and Services Ltd., a brokerage house whose operations were suspended by the Securities and Exchange Commission of Pakistan (SECP) due to allegations of trading in non-existent shares of Norrie Textile Mills Limited. The plaintiff sought a temporary injunction against this suspension, claiming irreparable loss. However, the court found sufficient evidence linking the plaintiff's CEO to the fraudulent activities and ruled that the public must be protected from potential fraud. The decision underscored the importance of regulatory oversight in maintaining market integrity and ensuring public trust in financial institutions. The court did not grant the stay but allowed for measures to aid innocent customers affected by the suspension.... |
| 2016 SLD 3830, 2016 YLR 1986 | Criminal Appeal No. S-34 of 2005 , decided on 12.02.2015 | This case revolves around the criminal appeal concerning the conviction of an individual under section 302(b) for murder. The Sindh High Court evaluated the credibility of witness testimonies and the procedures followed in the original trial. The court emphasized the importance of consistent and reliable evidence in criminal trials, particularly in capital cases. It underscored that the law prohibits double jeopardy, thereby ensuring that no individual is tried twice for the same offense. The judgment reinforced the principle that the determination of guilt must be based on solid evidence and fair procedures, ultimately leading to the acquittal of the appellant. This case highlights critical aspects of criminal law, including the significance of witness reliability, the necessity of a fair trial, and the legal protections against wrongful conviction.... |
| 1981 SLD 266, 1981 SCMR 378 | Criminal Appeal No. 77 of 1978 , decided on 04.02.1981 | This case revolves around the appeal against the acquittal of Muhammad Khan by the Lahore High Court in a murder case under Section 304 of the Penal Code. The Supreme Court analyzed the evidence, particularly the testimonies of two prosecution witnesses, which were deemed to be biased due to their familial ties to the victim. The court highlighted the lack of reliable evidence, including the questionable recovery of the weapon used in the crime. The court also examined the dying declaration of the victim and found inconsistencies regarding the language spoken during its recording. The decision underscores the necessity for solid corroborative evidence in criminal cases and illustrates the judicial scrutiny applied to witness credibility and the context of alleged motives. This judgment serves as a critical reference in the understanding of evidentiary standards in criminal law, particularly in cases involving claims of partisanship and the reliability of witness testimonies. Keywords r... |
| 2016 SLD 1433 = 2016 MLD 349 | C.R. No. 1183 of 2012 , decided on 11.02.2015 | This case revolves around a civil suit filed by LAHORE REGENCY (PVT.) LTD. against various foreign companies, including WYNDHAM HOTEL, for damages amounting to 10 Million US$. The crux of the matter was whether the franchise holders (respondents Nos. 3 and 4) could be held liable despite having no direct contract with the petitioner. The Lahore High Court examined the implications of the Civil Procedure Code (V of 1908), particularly the sections regarding the impleadment of parties and the rejection of plaints. It concluded that the franchise holders were not agents but merely licensees, thus dismissing the revision petition. This case highlights critical aspects of contract law, agency relationships, and the principles of civil liability, making it significant for practitioners and scholars in the field of law.... |
| 2023 SLD 1974, 2023 640 | Writ Petition No.735 of 2022 , decided on 13.09.2022 | In the case of Writ Petition No.735 of 2022, Sarfraz Ali challenged the refusal of his promotion by the Pakistan Electronic Media Regulatory Authority (PEMRA). The Islamabad High Court ruled against the petitioner, stating that PEMRA's regulations are non-statutory, which means that employees cannot seek constitutional remedies for employment grievances. The Court held that the relationship between PEMRA and its employees is akin to that of master and servant, thus reinforcing the principle that non-statutory rules are not enforceable. This case highlights important aspects of employment law in Pakistan, particularly regarding the rights of employees under non-statutory regulations. The decision reflects ongoing debates about employment rights and the legal frameworks governing regulatory bodies in Pakistan. With the increasing relevance of media regulation, this case serves as a significant reference for future disputes involving employment and promotion rights within regulatory autho... |
| 2017 SLD 673, 2017 CLD 264 | Appeal No. 41 of 2015 , decided on 11.01.2016 | This case revolves around the Pakistan Mutual Insurance Company (Guarantee) Ltd. which faced penalties for failing to submit the Statement of Assets for Solvency as mandated by the Insurance Ordinance, 2000. The company's non-compliance led to a show-cause notice and subsequent fines imposed on the company and its directors. The appeal highlighted the challenging circumstances faced by the company, including the cessation of new insurance contracts and the initiation of a voluntary winding-up process. The decision ultimately favored the appellants by setting aside the imposed penalties while emphasizing the need for future compliance with legal regulations. This case is significant in understanding the regulatory framework surrounding insurance companies and the consequences of non-compliance, making it a crucial reference for legal professionals and companies in the insurance sector.... |
| 2013 SLD 1247 = 2013 MLD 129 | Succession Miscellaneous Application No. 48 of 201 , decided on 04.10.2010 | This case revolves around the interpretation of the Succession Act, 1925, particularly Section 371, which addresses the jurisdiction for granting Letters of Administration. The applicant, Mehmood Hussain, sought to challenge the rejection of his petition based on jurisdictional grounds. The case highlights the importance of understanding where a deceased person is considered to have been ordinarily resident and how that affects the jurisdiction of courts in succession matters. The court found merit in the applicant's contention that the property and death location did not negate the validity of the application filed in Karachi, thereby reinforcing the provisions of the Succession Act. This judgment can serve as a reference for similar cases dealing with jurisdictional issues in succession law.... |
| 2019 SLD 2421, 2019 CLC 1417 | Civil Revision No. 130272 of 2018 , decided on 04.03.2019 | In the case of Civil Revision No. 130272 of 2018, the Lahore High Court addressed the complexities surrounding a disputed gift deed involving the petitioner, Mubashir Hussain, and the respondents, Syed Hussain Abbas and Syed Hassan Jahanyan. The case revolved around the alleged gifting of property by their deceased mother, Mst. Sagheer Fatima, to the petitioner. The court scrutinized the evidence presented, noting the challenges inherent in transactions involving illiterate and pardanashin women. The court ruled that the petitioner did not meet the burden of proof required to validate the gift, emphasizing that the existence and execution of such documents must be established with credible evidence. The ruling reinforces the legal standards protecting the rights of vulnerable parties in property transactions and underscores the necessity of due diligence in estate matters, particularly when familial relationships and inheritance rights are at stake.... |
| 2011 SLD 330, 2011 CLD 952 | High Court Appeal No. 62 of 2008 , decided on 24.03.2008 | In the case of Sindh High Court Appeal No. 62 of 2008, the court addressed the maintainability of a recovery suit under the Negotiable Instruments Act, 1881. The central issue was whether the document in question constituted a valid promissory note. The court emphasized that a promissory note must specify a certain sum of money and contain an unconditional promise to pay. The absence of a specified amount in the appellant's document led the court to conclude that it was not a valid promissory note. The decision highlighted the importance of clearly defined terms in financial instruments to ensure enforceability. The ruling has significant implications for future cases involving negotiable instruments, emphasizing the need for clarity in drafting such documents. Legal professionals should pay close attention to the criteria for promissory notes to avoid similar pitfalls. The court's ruling reinforces the necessity for precise language and explicit terms in financial agreements, ensuring... |
| 1984 SLD 718, (1984) 149 ITR 215 | IT REFERENCE NO. 41 OF 1974 , decided on 04.05.1984 | In the case of Commissioner of Income Tax v. J. Dalmia, the Delhi High Court examined the issue of whether damages received for breach of contract should be classified as capital gains under the Income-tax Act, 1961. The court found that the damages awarded were not derived from a transfer of a capital asset. Specifically, the taxpayer had entered into a sales agreement for property under construction, but after the contractor's failure to execute the sale deed, the matter was referred to arbitration, resulting in an award of damages. The court clarified that a mere right to sue for damages does not constitute a capital asset, and therefore, the amount received was not subject to capital gains tax. This case underscores the importance of understanding the distinction between contractual rights and property rights in tax law, particularly in relation to capital gains taxation. The ruling emphasizes that damages for breach of contract do not equate to capital gains without a transfer of ... |
| 1984 SLD 400, (1984) 145 ITR 186 | CIVIL APPEAL No. 938 OF 1981 | In the case of Radhey Shyam Tibrewal v. Commissioner of Income Tax, the Supreme Court of India dealt with the issue of cash credits under Section 68 of the Income Tax Act, 1961. The appellant, Radhey Shyam Tibrewal, had cash credits in his books attributed to certain creditors who had made declarations under the Voluntary Disclosure Scheme. However, the appellant failed to produce these creditors before the Income Tax Officer, leading to the conclusion that the cash credits were the appellant's income from undisclosed sources. The Supreme Court affirmed the decisions of the lower courts, emphasizing the importance of providing satisfactory evidence in tax matters. This case is significant for its interpretation of the Income Tax Act and the requirements for proving the legitimacy of cash credits, making it a crucial reference for tax law practitioners and advocates. Legal professionals should note the implications of this ruling for future cases involving cash credits and the necessity... |
| 1981 SLD 40, 1981 PTD 84, (1981) 43 TAX 43 | Income-tax Cases References Nos. 121 and 122 of 19 , decided on 09.06.1978 | This case revolves around the registration of a partnership involving a minor, Shivashankar, and the implications of the Income Tax Act, 1961, and the Partnership Act, 1932. The Karnataka High Court analyzed the partnership deed of Jagadish Jakati & Co., which showed that the minor was treated as a partner without clear stipulations regarding his liability for losses. The court's decision reinforced the legal position that minors can only be admitted to the benefits of a partnership but cannot assume full partnership roles unless explicitly stated. This case highlights the importance of precise language in partnership deeds and its impact on tax registration and liability. Legal professionals should take note of this ruling as it sets a precedent regarding the treatment of minors in partnerships and the requirements for valid registration under income tax laws. Trending keywords include 'partnership registration', 'income tax law', 'minor partner rights', 'Karnataka High Court ruling',... |
| 2013 SLD 969 = 2013 CLD 103 | Appeal No.68 of 2009 , decided on 05.06.2012 | The case revolves around the misstatement of financial statements by Adam Sugar Mills Limited as per the Companies Ordinance, 1984. The Executive Director required the company to provide explanations regarding the recognition of sales not pertaining to the relevant financial year. The auditors' report highlighted substantial misstatements, leading to a show-cause notice issued under Section 492 of the Companies Ordinance. The decision reinforced accountability for financial reporting, emphasizing the importance of adherence to established accounting policies. The penalty was adjusted in light of the directors' corrective actions in the subsequent year, demonstrating a balanced approach to regulatory enforcement and compliance.... |
| 2018 SLD 2058, 2018 YLR 1917 | Criminal Acquittal No. (s) 121 of 2015 , decided on 23.10.2017 | The case revolves around an election dispute concerning the respondent Abdul Ghafoor, who was accused of submitting false declarations regarding his educational qualifications during the nomination process for the General Election of 2013. The Balochistan High Court reviewed the acquittal by the Trial Court, which had failed to adequately address the substantial evidence and legal guidelines set forth in the Representation Of People Act, 1976, and the Constitution of Pakistan. The High Court's decision underscored the importance of transparency and accuracy in electoral processes, affirming that any candidate who misrepresents their qualifications undermines the integrity of the electoral system. The ruling emphasizes the judiciary's role in ensuring adherence to electoral laws and upholding democratic principles. The High Court's directive for a thorough re-evaluation of the evidence highlights the legal system's commitment to justice and accountability in election-related matters.... |
| 2016 SLD 2691, 2016 PCRLJ 402 | Cr. M.Q. No. 66-A of 2014 , decided on 22.12.2014 | In the case of Malik Hakim Khan vs. The State and Others, the Peshawar High Court dealt with a petition under section 561-A of the Criminal Procedure Code for quashing orders related to police remand in a kidnapping case. The petitioner, Malik Hakim Khan, contended that his son was abducted, and the accused had maintained contact with the victim. However, the court ruled that the local police's request for remand was improperly filed by a private pleader, as only the District Public Prosecutor is authorized to make such applications. The ruling underlined the importance of adhering to legal protocols in criminal procedure, particularly regarding the roles of public prosecutors and private counsel. The decision highlighted that the evidence presented did not sufficiently implicate the accused, leading to the dismissal of the petition. This case serves as a significant reference for understanding the legal framework governing police custody and the authority of legal representatives in c... |
| 2006 SLD 748, 2006 PLD 109 | Criminal Appeals Nos. 396 to 400 of 2003 , decided on 01.12.2005 | This case involves the Supreme Court of Pakistan’s ruling on Criminal Appeals Nos. 396 to 400 of 2003 regarding the murder of Professor Abdul Lateef, who was killed by several individuals after he caught one of them cheating during an examination. The court examined the evidence, including eyewitness testimony and medical examinations, which confirmed that the professor was brutally attacked with iron fists and clubs. The Supreme Court reinstated the original convictions and sentences, emphasizing the severity of the crime and its implications under the Anti-Terrorism Act. The ruling highlights the importance of protecting public servants from violence and maintaining integrity in educational institutions. The court's decision sets a precedent for handling cases involving acts of terror and violence against individuals performing official duties. Key phrases for SEO optimization include 'Supreme Court of Pakistan,' 'Anti-Terrorism Act,' 'premeditated murder,' 'educational integrity,' '... |
| 1992 SLD 2057, 1992 PLJ 467 | Criminal Revision No.18 of 1989 , decided on 01.06.1992 | In the case of Abdul Kadir vs. Muhammad Nawaz, the Sindh High Court addressed a criminal revision application concerning the acquittal of several respondents accused of serious offenses under the Pakistan Penal Code, including attempted murder and mischief by fire. The petitioner, Abdul Kadir, argued that the trial court misread the evidence, particularly the testimonies of eyewitnesses, who were related to him. The court found that the trial court had adequately considered the context of the relationships and the ongoing land disputes between the parties, which affected the reliability of the testimonies. The court maintained that the acquittal was justified due to the lack of independent corroboration of the eyewitness accounts and the absence of forensic evidence regarding the weapons involved. This ruling emphasizes the necessity for impartial evidence in cases with familial ties and ongoing disputes. The court's decision to uphold the acquittal illustrates the challenges in overtu... |
| 2002 SLD 2518, 2002 PLD 716 | Civil Petition No. 1098-L of 1998 , decided on 07.03.2002 | In the case of Lt. Col. (Retd.) Ghulam Rasool Virk vs. Province of Punjab, the Supreme Court of Pakistan addressed significant issues regarding land lease renewals under the Colonization of Government Lands (Punjab) Act of 1912. The petitioner sought to appeal against the decision of the Lahore High Court, which had upheld the government’s decision to refuse the renewal of his land lease due to his failure to meet the stipulated conditions, which included maintaining a breeding stock. The Court emphasized that the government has absolute discretion over lease renewals, and the petitioner’s poor performance and violations of lease conditions justified the resumption of the land. The ruling reinforced the principle that renewal of government leases is not an automatic right and can be denied based on performance. This case highlights the importance of adhering to lease terms and the rights of government entities in managing public lands.... |
| 2018 SLD 1630, 2018 CLC 1099 | R.A. No. 105 of 2003 , decided on 13.10.2017 | In the case of R.A. No. 105 of 2003, the Sindh High Court addressed a dispute between CHOUDHRY GHULAM RASOOL and MISTRI GHULAM RASOOL regarding the specific performance of an agreement for the sale of agricultural land. The applicant challenged the decision of the Lower Appellate Court that had decreed in favor of the plaintiff, despite the trial court's dismissal of the suit. The case revolved around the interpretation of Section 115 of the Civil Procedure Code, which governs the High Court's revisional jurisdiction. The court found no jurisdictional errors in the appellate court's decision, emphasizing that the mere existence of conflicting judgments does not warrant interference unless there is a clear illegality or irregularity. The case underscores the significance of credible evidence and the role of judicial discretion in civil proceedings. Key concepts involved in this case include specific performance, jurisdictional error, and the validity of oral agreements in property trans... |
| 2018 SLD 942, 2018 YLR 417 | Criminal Bail Application No. 580 of 2017 , decided on 10.10.2017 | In the case of Criminal Bail Application No. 580 of 2017, the Sindh High Court addressed serious allegations involving narcotics trafficking under the Control of Narcotics Substances Act. The court emphasized the importance of maintaining legal integrity and national reputation while dealing with narcotics-related offenses. The applicants, Sardar Muhammad Azad Khan and Tariq Hussain, sought bail after being implicated in a case involving a significant quantity of heroin. Their previous legal history and the evidence presented led the court to dismiss the bail request, emphasizing the necessity of a thorough and expedited trial process. This case underscores the ongoing challenges in combating drug-related crimes and the judicial system's role in addressing such issues effectively. Key legal principles from the Criminal Procedure Code and the Control of Narcotics Substances Act were applied, reinforcing the severity of drug offenses and the legal standards required for bail decisions.... |
| 2015 SLD 3125, 2015 MLD 1661 | Cr. Bail Application No. 1139 of 2014 , decided on 12.08.2014 | This case revolves around the bail application of Akhtar Ali Ghowada, accused of dacoity under sections 392 and 34 of the Penal Code. The complainant reported a robbery at his godown, where the accused were allegedly involved. However, key issues arose regarding the identification of the accused and the delay in filing the FIR. The court noted that the prosecution had not established a strong enough case for the serious charges. The lack of evidence, such as eyewitness identification and recovery of stolen items, raised reasonable doubt about the applicant's guilt. The court's decision to grant bail reflects the legal principle that bail should not be denied solely based on the seriousness of the offense, especially when there are grounds to believe that the accused is not guilty. This case highlights the importance of due process and the rights of the accused in criminal proceedings, ensuring that the legal standards for evidence and identification are upheld.... |
| 2006 SLD 1490, 2006 PLD 175 | Civil Petition No.836 of 2004 , decided on 21.10.2005 | In the case of Civil Petition No.836 of 2004, the Supreme Court of Pakistan deliberated on the dismissal of Muhammad Arif Raja, a Deputy Director at the National Book Foundation, for alleged misconduct related to engaging in a private business without the necessary permissions. The case hinged on the interpretation of the Government Servants (Conduct) Rules, 1964, and the Removal from Service (Special Powers) Ordinance, 2000. The Tribunal had reinstated Raja, citing insufficient evidence to prove the misconduct charges. The Supreme Court upheld the Tribunal's ruling, stating that the evidence presented did not meet the legal standards required to confirm the charges. The court emphasized the distinction between departmental evidence and that required in regular courts, asserting that without clear proof, the allegations could not be substantiated. This case underscores the principles of fairness and justice in administrative proceedings and the protection of civil servants' rights agai... |
| 2024 SLD 184, 2024 PCRLJ 214 | Criminal Appeal No. 237968 and Murder Reference No , decided on 08.09.2022 | In the case of Muhammad Saleem, the Lahore High Court evaluated the appeal against his conviction for the alleged murder of Mst. Kousar Bibi. The court highlighted critical issues surrounding the investigation, including a delay of over seven hours in lodging the FIR and a nine-hour delay in conducting the post-mortem examination, which cast serious doubts on the prosecution's claims. The court scrutinized the testimonies of key witnesses, identifying inconsistencies that pointed to the possibility of their absence at the crime scene. The judgment underscored the importance of the benefit of doubt in criminal cases, ultimately leading to the acquittal of the accused. The case illustrates the necessity for robust evidence and timely investigations in criminal proceedings.... |
| 2018 SLD 2578, 2018 PCRLJ 1288 | Cr. A. No. 37-M of 2017 , decided on 18.01.2018 | This case revolves around the acquittal of Ihsanullah, an Afghan national accused of using a forged Pakistani National Identity Card. The prosecution alleged that he possessed a forged ID card and failed to provide evidence of his legal status as an Afghan refugee. The court analyzed the evidence presented, which did not substantiate the claims of cheating or forgery as defined under the Pakistan Penal Code sections. The judgment underscored the importance of proving guilt beyond a reasonable doubt, affirming the principle that any doubt must benefit the accused. The ruling reiterated that mere possession of a forged document does not constitute an offense unless it is proven to be used for fraudulent purposes. The decision highlights the judicial approach towards evidence appreciation in criminal cases, particularly in appeals against acquittals, where the presumption of innocence is paramount. This case serves as a significant reference in understanding the application of criminal la... |
| 2021 SLD 1038, 2021 PLC 118 | Writ Petition No. 607 of 2019 , decided on 17.01.2020 | This case involves a constitutional petition challenging the termination of a driver's appointment due to failure to meet the required qualifications at the time of application. The Lahore High Court ruled on 17th January 2020, emphasizing the importance of adhering to the prescribed criteria for public service appointments. The petitioner argued that he was appointed by a competent authority and had served for five years, hence his termination without inquiry was unjust. However, the court held that the appointment was invalid as the petitioner lacked the necessary qualifications, which included holding an LTV driving license and relevant experience at the time of application. The ruling reinforced the principle that qualifications must be met at the time of appointment and cannot be retroactively satisfied. The case cites several precedents that establish the importance of qualifications in public service recruitment and the limited role of courts in administrative matters. This case... |
| 1985 SLD 623, 1985 SCMR 909 | Criminal Petition for Special Leave to Appeal No.1 , decided on 03.06.1984 | This case revolves around the Supreme Court of Pakistan's decision regarding a criminal petition for special leave to appeal concerning bail cancellation. The petition was filed by Khadim Hussain, the complainant, to challenge the Lahore High Court's order permitting bail to the accused, who were charged with the murder of Zahoor Hussain. The court deliberated on various legal provisions, including Article 185(3) of the Constitution of Pakistan and Section 497(5) of the Criminal Procedure Code. The judges, ASLAM RIAZ HUSSAIN and NASIM HASAN SHAH, expressed surprise at the bail grant given the severity of the case, where the accused allegedly inflicted numerous injuries on the victim. However, they decided not to interfere since the trial was already underway, thus dismissing the petition. This case highlights critical issues regarding bail in serious criminal offenses, the procedural aspects of appeals, and the judicial discretion exercised in such matters. Keywords: bail cancellation,... |
| 2017 SLD 513, 2017 PCRLJ 313 | C. P. No. 463 of 2016 , decided on 27.10.2016 | In this landmark case decided by the Balochistan High Court, the court addressed the contentious issue of the registration of a second FIR under the Criminal Procedure Code. The case arose from a constitutional petition filed by the Additional Prosecutor General against a trial court's order allowing the registration of a second FIR concerning the murder of Abdul Majeed. The court ruled that the law does not prohibit the registration of a second FIR if it presents a different version of events regarding the same occurrence. This decision reinforces the legal principle that each FIR must be evaluated based on its individual merits and the circumstances surrounding the case. The ruling clarifies that as long as the second FIR does not merely amplify the first, it can be registered. This case serves as a critical reference for future cases involving multiple FIRs and highlights the importance of ensuring justice is served through proper legal channels. Keywords: Balochistan High Court, se... |
| 2011 SLD 58, (2011) 104 TAX 352, 2011 PTD 2161, 2012 PTCL 58 | Income Tax Cases Nos. 3, 4 and 20 of 1995 , decided on 26.05.2006 | This case pertains to income tax disputes involving M/S. Ghazi Tanneries Ltd. and the Commissioner of Income Tax. The main issue revolved around the rejection of the company's trading accounts for three consecutive assessment years due to alleged discrepancies and unverifiability in their financial records. The court examined the applicability of the Income Tax Ordinance, particularly focusing on the burden of proof and the standards required for rejecting submitted accounts. The ruling underscored the need for tax authorities to provide concrete evidence when challenging the validity of a taxpayer's records. The case highlights critical aspects of tax law, including the treatment of trading accounts and the responsibilities of both taxpayers and tax officials in maintaining accurate financial documentation. This decision is expected to set a precedent for similar disputes in the future, reinforcing the principles of fairness and transparency in tax assessments.... |
| 1981 SLD 1981 = (1981) 132 ITR 466 | IT REFERENCE No. 613 OF 1972 , decided on 24.07.1980 | In the landmark case of Commissioner of Income Tax v. Shaw Wallace & Co. Ltd., decided by the Calcutta High Court, the issue revolved around the taxation of foreign dividends received by a resident company. The court addressed the interpretation of Section 5(1)(c) of the Income-tax Act, 1961, particularly regarding the inclusion of foreign income in taxable income. The assessee received a net dividend after tax deductions from UK and Ceylon companies. The key takeaway from this ruling is the affirmation that only net dividends are taxable, reinforcing the principle that income deemed to arise outside India does not qualify as taxable income. This case sets a precedent for how foreign dividends are treated in Indian tax law, emphasizing the importance of understanding tax deductions at source and their implications on residency and income accrual for tax purposes. The clarity provided by this ruling aids both taxpayers and tax practitioners in navigating complex international tax scenar... |