Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 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... |
| 2011 SLD 2154, 2011 YLR 670 | Criminal Miscellaneous No. 1382 of 2010 , decided on 15.11.2010 | In the case of Shaban Ali vs. The State, the Peshawar High Court addressed the issue of bail under the Criminal Procedure Code and the implications of the alleged abduction of Asmana Bibi. The petitioner sought bail after being implicated in the abduction case, which was registered under Section 365-B of the Penal Code. The court evaluated the testimonies provided by the alleged abductee, who denied any abduction and asserted that she had married the petitioner of her own free will. This case highlights the significance of the victim's testimony in abduction cases, particularly when it contradicts the claims made in the FIR. The court's decision to grant bail reflects an understanding of the complexities involved in such cases, especially concerning consent and the legal implications of marriage contracts. The court concluded that further inquiry was necessary, allowing for a more thorough examination of the facts before any definitive judgment could be made. This case serves as a crit... |
| 2022 SLD 6500 | Special Customs Appeal No. 63 of 2002 , decided on 03.11.2022 | The Special Customs Appeal No. 63 of 2002 presented before the Sindh High Court revolves around critical interpretations of the Customs Act, 1969. This case involves M/s. Xavier Company, which challenged the decisions made by the Customs, Excise & Sales Tax Appellate Tribunal. The appeal was heard by esteemed judges Mr. Justice Irfan Saadat Khan and Mr. Justice Zulfiqar Ahmad Khan on September 29, 2022, leading to a judgment on November 3, 2022. The court's decision highlighted the necessity for transparent customs regulations and the enforcement of the law pertaining to duties and taxes levied on imports and exports. The involvement of prominent lawyers, including Mr. Ammar Yasser for the appellant and Mr. G.M Bhutto for the respondents, underscores the case's significance. This ruling not only impacts the parties involved but also sets a precedent for future cases in the realm of customs law, emphasizing the importance of legal clarity and compliance in trade practices. This case is ... |
| 2014 SLD 2375, (2014) 362 ITR 403 | WRIT PETITION No. 137 OF 2014 , decided on 11.02.2014 | This case revolves around the legality of reopening an assessment under the Income Tax Act, 1961, specifically concerning the treatment of gains from share trading. The Bombay High Court addressed a writ petition by Aroni Commercials Ltd. against the Deputy Commissioner of Income Tax, challenging the reopening of an assessment for the assessment year 2008-09. The key issue was whether the Assessing Officer had valid grounds to reopen the case, given that the same matter had been previously assessed. The Court emphasized the importance of consistent interpretation of tax laws, particularly regarding the classification of income as capital gains versus business income. The ruling highlighted that reopening assessments on the basis of mere change of opinion is not permissible under the law. The decision reinforces the need for tax authorities to adhere to established legal standards and previous assessments, ensuring fair treatment of taxpayers. This case is significant for taxpayers and ... |
| 1987 SLD 2948, (1987) 164 ITR 666 | This case revolves around the interpretation of Section 11(1)(a) of the Income-tax Act, 1961, which addresses the tax exemption criteria for charitable trusts. The Calcutta High Court adjudicated whether the donation of shares by a religious charitable trust constituted the application of income for charitable purposes. The court concluded that the trust failed to apply the requisite percentage of current income towards charity, despite making donations from accumulated funds. The ruling underscores the strict adherence required by charitable trusts to the stipulations of the Income-tax Act to qualify for tax exemptions. This case is significant for tax law practitioners and charitable organizations, highlighting the importance of actual income application to maintain tax-exempt status. Key terms such as 'tax exemption', 'charitable trust', and 'Income-tax Act' are crucial for SEO optimization, ensuring that discussions around this case reach the relevant audience effectively.... | |
| 2023 SLD 571, 2023 SCMR 603 | Civil Appeal No. 33-K of 2018 , decided on 26.12.2022 | This case involves a civil appeal where the Supreme Court of Pakistan addressed significant issues regarding the rights of government servants during disciplinary inquiries. The focus was on the procedural safeguards that ensure fairness, particularly the right to cross-examine witnesses as enshrined under Article 10A of the Constitution of Pakistan. The Supreme Court found that the inquiry officer failed to provide the respondent with a fair opportunity to challenge the evidence against him, effectively denying his right to a proper defense. This ruling reinforces the principles of natural justice and highlights the necessity for inquiry officers to conduct proceedings in a transparent and just manner. It sets a precedent for future cases where the rights of individuals in disciplinary proceedings may be at stake. The case has implications for the administration of justice, emphasizing that all judicial and administrative authorities must approach their duties judiciously and without ... |
| 1993 SLD 368, (1993) 67 TAX 217 | D-5 of 1989 , decided on 11.02.1992 | The case revolves around a constitutional petition challenging the demand for sales tax by the Customs Authorities on imported goods. The petitioner, having placed orders and obtained import licenses prior to the withdrawal of the sales tax exemption, argued that their vested rights should be upheld. The Sindh High Court ruled in favor of the petitioner, stating that the subsequent notification that removed the exemption did not affect the rights acquired prior to its issuance. This case highlights the legal principles surrounding vested rights, sales tax exemptions, and the application of the Customs Act in relation to sales tax. The decision reinforces the notion that tax liabilities cannot be retroactively imposed on transactions that were finalized under previous regulations. This case is significant for importers seeking to understand their rights concerning tax exemptions and the legal recourse available against unjust tax demands.... |
| 1983 SLD 226, 1983 SCMR 1034 | Criminal Petition No. 572 of 1980 , decided on 08.03.1983 | This case involves the Supreme Court of Pakistan's decision regarding criminal appeal No. 572 of 1980, where the petitioner, Maqbool Ahmad, was convicted for the murder of Azizullah Khan, sentenced to life imprisonment. The incident occurred on March 30, 1968, and was motivated by a previous altercation involving the petitioner's uncle. The Court analyzed the evidence, primarily the ocular testimonies of the deceased's relatives, which were deemed reliable despite the petitioner's claims of false implication. The decision emphasizes the principle that the credibility of witness testimony is a factual matter for the courts to determine. The ruling reinforces the importance of thorough legal representation and the role of evidence in criminal proceedings. Keywords: Supreme Court of Pakistan, Criminal Law, Section 302, Murder Conviction, Eyewitness Testimony, Legal Precedent.... |
| 2015 SLD 2530, 2015 PLC 295 | Writ Petition No. 15656 of 2013 , decided on 05.03.2015 | This case revolves around the issue of regularization of work-charge employees in the Punjab Seed Corporation. The employees, who had been working for many years, sought to be recognized as permanent workmen under the Industrial and Commercial Employment (Standing Orders) Ordinance of 1968. The Lahore High Court upheld the decision of the Labour Appellate Tribunal, which ruled that the employees had attained permanent status due to their continuous service against a project expected to last more than nine months. The ruling stressed the legal obligation of employers to regularize employees who meet the criteria for permanent status and the court's role in ensuring equitable treatment under the law. The judgment reiterates the principle that all citizens are entitled to equal protection under the law, particularly those who have been unjustly deprived of their rights due to administrative practices designed to circumvent legal protections. This case is significant for labor law, employm... |
| 1943 SLD 38, (1943) 11 ITR 259 | D-2741 of 1943 , decided on 01.01.1943 | This case revolves around the interpretation of the Income-tax Act, particularly concerning the assessment of income for registered firms and their partners. The key issue was whether a statutory deduction should be applied to the total income of the firm or to the individual partners' shares. The Nagpur High Court, presided over by Justices Niyogi and Digby, ruled that the income from the foreign branch was primarily the firm's income, thus the statutory deduction must be considered at the firm level. This ruling emphasizes the distinction between the firm's income assessment and the personal income assessment of partners, clarifying that deductions related to foreign income should be applied before calculating the net assessable income of the firm. The decision, favoring the assessee, has implications for how firms and partners approach income tax deductions, especially in the context of foreign income. This case is significant for tax practitioners and firms dealing with internation... |
| 2009 SLD 3310, 2009 PCRLJ 351 | Criminal Miscellaneous Bail Petition No.33 of 2008 , decided on 06.05.2008 | In the case of Criminal Miscellaneous Bail Petition No.33 of 2008 decided by the Peshawar High Court, the petitioner, Haji Muhammad Noor, sought bail in a case involving serious charges under the Offence of Qazf (Enforcement of Hadd) Ordinance, 1979. The petitioner was accused of receiving ransom for a stolen motorcar, which was found in his possession. The court analyzed the evidence presented, including supplementary statements from the complainant and witnesses, which directly implicated the petitioner. Despite the petitioner's claims of innocence and a compromise with the complainant, the court ruled that the nature of the offense and the evidence against him did not warrant bail. The decision highlighted the importance of the prima facie case established by the prosecution and the legal standards governing bail in such serious offenses. This case underscores the challenges faced by defendants in securing bail when substantial evidence exists against them, particularly in criminal ... |
| 2023 SLD 2431, 2023 PLJ 228 | J.P. No. 405 of 2021 and Crl. P. No. 946 of 2021 , decided on 02.03.2023 | In the case of Ansar and others vs. State, the Supreme Court of Pakistan addressed the serious charges of dacoity and murder under the Pakistan Penal Code. The court evaluated the evidence presented, including witness testimonies and the identification parade, concluding that the prosecution had met its burden of proof. Key aspects of the case included the immediate registration of the FIR and the consistency of witness accounts, which were crucial in affirming the convictions. The ruling emphasized the significance of proper legal procedures in ensuring justice and highlighted the legal definitions and implications of dacoity and murder. This case serves as a pivotal reference in understanding the application of criminal law in Pakistan, particularly regarding violent crimes.... |
| 2006 SLD 212, 2006 PTD 2474, (2007) 95 TAX 67 | T.R.A. No. 14 of 2005 , decided on 18.08.2006 | The case involves Messrs Sarina Industries (PVT.) LTD, which challenged a decision by the Income Tax Appellate Tribunal regarding the classification of its production during the tax holiday period. The court examined the legality of amending an assessment after the facts had been disclosed and considered the implications of the audit report. The ruling emphasized the importance of finality in tax assessments and the distinction between trial and commercial production under the Income Tax Ordinance. This case highlights critical aspects of tax law and the necessity for tax authorities to adhere to established principles of justice in revenue collection efforts.... |
| 2014 SLD 1953, (2014) 369 ITR 209 | TAX CASE (APPEAL) NOS. 288 TO 290 OF 2007 , decided on 01.04.2014 | This case from the Madras High Court revolves around the assessment of Ashley Services Ltd. under the Income Tax Act, specifically the implications of section 73 regarding speculative losses. The primary question was whether the company’s activities fell under the definition of speculative business. The Tribunal found that the company’s principal business was finance and not merely trading in shares, which led to the conclusion that the losses incurred were not speculative in nature. The court emphasized the importance of the object clause in the memorandum of the company to determine its principal business. This decision highlights the complexities of tax law as it pertains to the classification of business activities and the treatment of losses, which are critical for tax assessments. The ruling is significant for companies involved in finance and investment, clarifying the boundaries of speculation under tax law.... |
| 2024 SLD 4443, 2024 PLJ 179 | Crl. Misc. No. 86078-B of 2023 , decided on 08.01.2024 | This case involves Vikki Masih's application for post-arrest bail following his arrest for allegedly possessing 1460 grams of charas. The Lahore High Court ruled in favor of the petitioner, highlighting the significance of the trial court's role in determining culpability after the prosecution's evidence is presented. The decision reinforced that a petitioner's criminal history does not automatically disqualify them from bail if the circumstances warrant it. The court emphasized that the investigation had concluded and that the prosecution's case did not necessitate the petitioner's continued detention. This ruling aligns with established precedents where courts consider the nature of the offense and the potential for a fair trial in bail decisions.... |
| 1998 SLD 1316, 1998 PLC 315 | Appeal No. 432 of 1991 , decided on 09.05.1997 | This case revolves around an industrial dispute involving Nasim Ahmad Chaudhry, who was employed by the National Bank of Pakistan and was wrongfully dismissed from service. After being promoted to Officer Grade-III and receiving recognition for his service, he was charge-sheeted and removed despite not being found guilty of any offense. The Labour Appellate Tribunal concluded that the dismissal was based on no valid grounds, highlighting procedural irregularities in the inquiry process. The Tribunal's decision restored Chaudhry's employment status until his retirement age and granted him half of his back benefits, emphasizing workers' rights and fair labor practices. This case underscores the significance of judicial oversight in labor disputes and the need for adherence to natural justice principles in workplace investigations. The judgment serves as a precedent for similar cases, reinforcing the importance of fair treatment for employees in the banking sector and beyond.... |
| 1957 SLD 3, 1957 PLD 170 | Civil Appeal No. 6 of 1957 , decided on 06.03.1957 | This case revolves around an appeal made by Remington Rand of Pakistan Ltd. against the award of an Industrial Tribunal that directed the reinstatement of 45 dismissed employees. The Supreme Court of Pakistan, in its judgment, emphasized the judicial nature of the Tribunal's powers under the Industrial Disputes Act, asserting that its decisions are subject to review. The Court examined the legality of the strike and the dismissal of the employees, ultimately ruling that while the strike was legal, the employer retained the right to dismiss employees for unjustified actions. The case highlights significant aspects of labor rights, industrial disputes, and the authority of tribunals in Pakistan. Keywords such as 'Industrial Disputes Act', 'Supreme Court of Pakistan', 'employee rights', and 'judicial review of tribunal awards' are crucial for SEO optimization.... |
| 2011 SLD 946, 2011 PTD 1626 | Compliant No.233-KHI/Cust(70)/708/2009 , decided on 17.03.2010 | This case involves a complaint filed by Messrs Sultex Industries against the delay in payment of duty drawback claims by the Customs Authorities. The complaint highlighted systemic issues that resulted in substantial financial difficulties for exporters. The Federal Tax Ombudsman, Dr. Muhammad Shoaib Suddle, determined that the inattention and inefficiency in handling the duty drawback claims constituted maladministration. In his recommendations, he urged the Federal Board of Revenue to take immediate action to resolve the backlog of claims and improve the overall process. This case underscores the importance of timely processing of duty drawback claims for exporters to remain competitive in the global market. By addressing these systemic issues, the Federal Tax Ombudsman aims to support the textile industry's growth and ensure fair treatment for exporters. The recommendations made are crucial for enhancing the efficiency of customs operations and restoring confidence among exporters r... |
| 2004 SLD 2963, (2004) 270 ITR 581 | WRIT PETITION No. 3740 OF 1994 , decided on 25.02.2004 | This case revolves around the application of Section 273A of the Income-tax Act, 1961, which allows taxpayers to seek waiver of penalties and interest if a full and true disclosure of income is made voluntarily and in good faith. The petitioner, Anand B. Apte, sought relief for assessment years 1981-82, 1984-85, and 1988-89 after filing belated returns due to personal circumstances. The Commissioner of Income Tax initially rejected the application on grounds of non-voluntary disclosure, citing an audit query. However, the Bombay High Court found that the disclosures were indeed made voluntarily and thus ruled in favor of the petitioner. This case highlights the importance of voluntary compliance in tax law and serves as a precedent for similar cases seeking relief under Section 273A.... |
| 1999 SLD 962 = 1999 PLC 558 | Writ Petition No. 193 of 1998 , decided on 08.07.1998 | In the case of Khalid Mehmood vs. Inspector General of Police, Punjab, the Lahore High Court addressed a constitutional petition regarding the non-implementation of a previous order from the Punjab Service Tribunal. The petitioner, Khalid Mehmood, had been absorbed into the Punjab Police as a Sub-Inspector following the disbandment of the F.S.F. in 1977. Despite this, his absorption was not recognized as permanent, nor was his seniority counted accordingly. After numerous attempts to resolve the matter through departmental appeals, the petitioner sought relief through this constitutional petition. The High Court ruled that the non-implementation of the Tribunal's decision was unconstitutional, emphasizing the obligation of the government to adhere to the Tribunal's rulings. The decision reinforces the principles of constitutional rights and the adherence to judicial mandates, particularly in service matters. This case highlights the importance of compliance with judicial orders in admi... |
| 2012 SLD 3220 = (2012) 344 ITR 581 | D-2741 of 2016 , decided on 06.07.2009 | In the case of S. Kumar Tyre Manufacturing Co. Ltd. vs. Commissioner of Income Tax, the Madhya Pradesh High Court addressed key issues regarding the Income-tax Act, 1961, particularly focusing on the assessment year 1992-93. The case revolved around whether the Tribunal was justified in declining to admit additional grounds related to interest under section 234B and the nature of compensation received by the assessee. The judgment emphasized the importance of appellate powers and the ability to raise new grounds during appeals. The court's decision highlighted significant precedents, ensuring clarity on the treatment of revenue receipts in tax assessments. This case is pivotal for understanding the nuances of tax law and the rights of taxpayers in appellate proceedings.... |
| 1976 SLD 222 = (1976) 102 ITR 517 | TAX CASE Nos. 63 AND 64 OF 1971 , decided on 18.07.1974 | In this landmark case decided by the Patna High Court, the court examined the status of shares held by the Bihar State Financial Corporation in relation to tax rebate eligibility under the Income-tax Act, 1961. The case revolved around the interpretation of whether the shares could be classified as preference shares according to the Companies Act, 1956. The court carefully analyzed the provisions of the Finance Acts of 1964 and 1965, which laid down specific criteria for tax rebates on dividends declared on preference shares. The corporation claimed entitlement to a rebate of 7½ percent based on its shares being preference shares. However, the court found that the shares did not carry the necessary preferential rights regarding dividends or capital repayment. Therefore, the court ruled in favor of the Commissioner of Income Tax, denying the rebate and emphasizing the importance of adhering to statutory definitions. This case highlights the intricate relationship between corporate finan... |
| 2018 SLD | Appeal No. 3594 of 2015 , decided on 19.06.2017 | This case concerns Rukhsana Yasmeen, an educator whose professional integrity was challenged due to allegations of misconduct based on a student's poor academic performance. The Service Tribunal of Punjab ruled in favor of Yasmeen, emphasizing the importance of considering medical evidence that demonstrated the student’s inability to prepare for the examination due to illness. The tribunal found that the charges were not proven and highlighted the necessity of fair process in disciplinary actions within educational institutions. As a result, the tribunal overturned the prior penalties, affirming the need for accountability and justice in educational governance. This case underscores the significance of supporting educators and ensuring that disciplinary measures are just and based on factual evidence. Keywords include educational discipline, misconduct in education, tribunal decisions, and fair process in educational governance.... |
| 1980 SLD 1679, 1980 CLC 641 | Constitutional Petition No. 453 of 1977 , decided on 06.12.1978 | This case revolves around a constitutional petition filed by Messrs Allied International Corporation (Pakistan) Ltd. against the Controller of Patents and Designs regarding the sealing of Patent No. 125598. The petitioner alleged that the sealing was done without considering their notice of opposition, which was filed within the prescribed period albeit with some confusion regarding the fees. The court analyzed the relevant sections of the Patents and Designs Act, 1921, and the Patent and Design Rules, 1933, emphasizing the principles of natural justice and the right to be heard. The court found that the respondent's refusal to consider the opposition was unjustified and remanded the case for proper consideration of the petitioner's objections. This case highlights the importance of procedural compliance and the need for administrative bodies to ensure transparency and fairness in their processes, particularly in intellectual property matters.... |
| 2019 SLD 2699, 2019 PLJ 1493 | Crl. Appeal No. 75452-J & 59484-J of 2017 , decided on 23.05.2019 | The case revolves around the conviction of Sajjad Ahmad, Muhammad Shafi, and Mujahid for possession and transport of narcotics. The Lahore High Court examined the evidence presented against them, particularly focusing on the validity of the laboratory reports used by the prosecution. The court highlighted that the reports failed to adhere to the required protocols, rendering them unreliable. Under the Control of Narcotic Substances Act, the court emphasized the prosecution's burden to prove guilt beyond a reasonable doubt. The judgment underscores the importance of adhering to evidentiary standards in drug-related cases, reinforcing that any ambiguity must benefit the accused. This case serves as a significant reference for future narcotics-related litigations, particularly regarding the procedural adherence required for laboratory reports. Keywords: narcotics, acquittal, Lahore High Court, legal standards, drug law.... |
| 2022 SLD 944, 2022 PTD 1370 | Suit No. 841 and C.M.As. Nos. 5840, 6275, 9290, 12 , decided on 12.11.2021 | In the case of H. Akber Ali Company (PVT.) LTD. vs. Federation of Pakistan, the Sindh High Court addressed the complexities surrounding the revival of a Warehousing License under the Customs Act, 1969. The plaintiff contended that their license should be revalidated after a suspension notice was issued due to alleged violations. However, the court highlighted that the plaintiff did not follow the required procedure for timely application for revival. This case emphasizes the importance of compliance with legal timelines and procedures established under the Customs Rules, 2001. The decision reinforces the principle that any delay in applying for license renewal can lead to significant legal consequences, including the inability to operate legally. The court's ruling reflects a strict interpretation of the law, particularly concerning actions pending against the licensee and the necessity for timely responses to regulatory notices. This case serves as a critical reference for businesses ... |
| 1984 SLD 2010, 1984 PLC 1710 | Application No. 142 of 1983 , decided on 18.07.1984 | In the case involving the Labour Appellate Tribunal, Sindh, the applicant, Ghulam Akbar, sought reinstatement following his dismissal from Karachi Pipe Mills Ltd. The tribunal evaluated claims of victimization based on trade union activities, ultimately finding insufficient evidence to substantiate these allegations. The court emphasized the importance of corroborative evidence in allegations of victimization, and upheld the disciplinary actions taken against the applicant. This case highlights the complexities of labor law, particularly regarding employee rights and the balance of power between workers and management. Key terms such as 'victimization,' 'trade union activities,' and 'impartial inquiry' are crucial in understanding the legal landscape surrounding labor disputes, making this case a significant reference for similar future cases.... |
| 2015 SLD 2700, 2015 CLC 1723 | W.P. No. 14926 of 1998 , decided on 14.04.2015 | In this landmark case, the Lahore High Court addressed the infringement of fundamental rights concerning property ownership and the responsibilities of government authorities. The petitioners, representing a mosque, challenged the demolition of their shops by the Lahore Development Authority (LDA) for urban development without proper compensation or alternate arrangements. The court underscored the sanctity of fundamental rights as enshrined in the Constitution of Pakistan, particularly emphasizing that property rights cannot be violated without due legal process. The decision highlighted the need for government accountability in upholding citizens' rights, especially in cases involving public welfare projects. This case serves as a critical reference point for similar disputes involving property rights and government actions, reinforcing the principle that the state must balance community interests with individual rights. The court's ruling mandates the LDA to provide alternate land t... |
| 2003 SLD 188, 2003 PTD 1978, (2003) 88 TAX 169 | I.T.As. Nos. 2134/LB, 2135/LB and 2958/LB of 2002 , decided on 30.10.2002 | This case revolves around the Income Tax Ordinance, 1979, specifically focusing on sections that dictate the process of reopening assessments. The Appellate Tribunal Inland Revenue heard appeals for three cases related to income tax assessments for the years 1995-96 and 1996-97. The tribunal found that the Assessing Officer's actions lacked legal justification, particularly regarding the reopening of settled cases based on audit reports. The tribunal highlighted the necessity of obtaining proper approvals from senior authorities before actions under Section 65 can be initiated. The decision reinforced the principle that the interpretation of laws by courts must be applied prospectively and not retroactively, ensuring that previously settled cases are not disturbed without substantial legal grounds. This case underscores the critical importance of due process and adherence to statutory requirements in tax assessments, which is essential for maintaining taxpayer rights and the integrity ... |
| 2022 SLD 2126, 2022 PTCL 705 | S.T.A. No. 1978/LB/2021 , decided on 14.03.2022 | In the case of M/S. Rachna Super Store vs. The CIR RTO, Faisalabad, the Appellate Tribunal Inland Revenue ruled on a significant issue regarding compliance with the Sales Tax Act, 1990. The case centered around the taxpayer's failure to initially install Point of Sale Software integrated with the FBR's online system, resulting in a substantial penalty. However, the tribunal found that the taxpayer had since complied with these requirements, demonstrating a commitment to adhere to legal standards. The decision underscores the tribunal's view that penalties should promote compliance rather than serve as mere revenue-generating tools. The ruling highlights the importance of understanding the nature of compliance provisions in tax law and their implications for taxpayers. This case serves as a precedent for similar cases where compliance has been achieved.... |
| 2024 SLD 139, 2024 YLR 23 | Criminal Appeal No. 5537 and Murder Reference No. , decided on 27.03.2023 | This case revolves around a complex murder trial involving two appellants, Muhammad Rafique and Arshad, who were convicted for the murders of Jamal Hussain and Mst. Rabia Bibi. The Lahore High Court examined the evidence, including the testimonies of witnesses and the circumstances surrounding the event. Key issues included the delay in lodging the FIR, the conduct of witnesses, and the nature of the provocation. The court ultimately acquitted one appellant, citing lack of evidence, while modifying the conviction of the other due to provocation. This case highlights the importance of thorough judicial examination in criminal proceedings, especially regarding the credibility of witnesses and the nuances of provocation in murder cases.... |
| 1991 SLD 1497, 1991 SCMR 2018 | Criminal Appeal No.2-Q of 1989 , decided on 29.05.1991 | In the case of Raees Jumma, the Supreme Court of Pakistan examined the legality of a conviction under section 302 of the Penal Code, which deals with murder. The Court held that the evidence presented was insufficient for a murder conviction and instead found the appellant guilty of abetment. The principle of equal sentencing for abettors and principals was emphasized, leading to a reduction of the sentence to four years. This case underscores the importance of evidentiary standards in criminal law and the rights of the accused within the judicial system. Key legal principles involved include the interpretation of witness statements and the evaluation of complicity in criminal acts. The ruling serves as a significant precedent in the realm of criminal justice, particularly regarding the treatment of abettors in relation to principal offenders.... |
| 2013 SLD 896, 2013 CLC 1724 | First Appeal from Order No.16 of 2013 , decided on 22.04.2013 | In the case of Shah Jehan vs Feroz Shah, the Lahore High Court addressed the intricacies of the Defamation Ordinance (LVI of 2002) and the Civil Procedure Code (V of 1908). Shah Jehan filed an appeal against a prior judgment that rejected her suit for damages due to malicious prosecution. The court ruled that the Defamation Ordinance was a specialized law aimed at addressing defamatory statements in both electronic and print media. It clarified that only defamation claims arising from such publications are actionable under this ordinance. The court emphasized the importance of jurisdiction, stating that general tort claims should be pursued in regular courts, not special tribunals. This ruling underscores the necessity for plaintiffs to file their suits in the correct forum to avoid jurisdictional issues, reaffirming the legal principles surrounding defamation and procedural compliance. The case highlights the significance of understanding legal frameworks and the procedural requiremen... |
| 1984 SLD 1572, 1984 PLC 974 | Cases Nos. 175 and 198 of 1983 , decided on 31.07.1983 | The case revolves around the unjustified termination of services of two civil engineers, Misbah-ul-Hassan Kazmi and Zafar Iqbal Cheema, who were employed under the Punjab Highway Department. Both were appointed on a temporary basis but had served for three years before their termination on the grounds of being overage. The Tribunal determined that their dismissals were not lawful, particularly as junior staff members were retained despite being overage themselves. The ruling emphasizes the importance of fair employment practices and the need for appointing authorities to address age-related issues proactively. The decision reflects broader themes of employment rights and administrative accountability, making it a significant case in the context of civil service regulations in Punjab. Keywords such as 'civil service termination', 'Punjab Highway Department', 'employment rights', 'administrative accountability', and 'service tribunal' are central to this case and are trending in legal di... |
| 2010 SLD 3024, (2010) 329 ITR 243 | D-2741 of 2016 , decided on 01.01.2010 | In the landmark case decided by the Delhi High Court, the court examined the powers of the Income-tax Appellate Tribunal under section 254(2) of the Income-tax Act, 1961. The central issue was whether the Tribunal could recall its orders in light of manifest errors that resulted in prejudice to parties involved. The court found that the Tribunal does possess the authority to rectify its orders under certain conditions, thus ensuring that no party suffers due to judicial oversight. This decision is pivotal in reinforcing the principles of justice, equity, and the importance of rectifying judicial errors to maintain the integrity of the legal process. The ruling aligns with trending discussions on judicial accountability and the mechanisms available to courts to correct mistakes, thereby fostering a fair judicial environment. The case also references significant precedents that elucidate the balance between judicial discretion and the rights of the parties concerned, making it a critical... |
| 2010 SLD 3047, 2010 PLC 107 | D-292 of 2009 , decided on 12.03.2009 | In the case D-292 of 2009, the Sindh High Court addressed the constitutional petition brought by ZAKRIYA against the Province of Sindh regarding his reduction in rank as a police constable. The petitioner was suspended in 2008 due to allegations of misconduct, specifically the deduction of salaries from his subordinates. Upon appealing the decision, the court recognized that the penalty imposed had not been approved by the relevant authorities. The ruling emphasized the significance of proper procedural conduct in disciplinary actions within police services and the necessity for fair treatment of personnel. The court's decision to allow the petitioner to attend the Intermediate School Course reflects a commitment to upholding the rights of police officers and ensuring they receive necessary training for career advancement. This case highlights the legal framework surrounding police conduct and disciplinary measures in Pakistan, specifically referencing the Removal from Service (Special... |
| 1998 SLD 829, 1998 SCMR 2061 | Civil Petition for Leave to Appeal No.1564-L of 19 , decided on 30.12.1997 | In this significant case from the Supreme Court of Pakistan, the focus lies on the jurisdictional boundaries concerning civil service disputes. The case centers around the transfer of Khalid Javaid Khalid, a civil servant, from Bahawalpur to Gujranwala. The Lahore High Court's interim order suspending this transfer was challenged on jurisdictional grounds, as it was argued that such matters fall exclusively under the purview of the Punjab Service Tribunals Act, 1974. The Supreme Court ultimately found that the High Court had overstepped its jurisdiction and directed the matter back for proper adjudication. This case underscores the critical need for civil servants to adhere to established legal frameworks when contesting administrative decisions, thereby ensuring that disputes are resolved in the appropriate forums. Keywords like 'civil service disputes', 'jurisdiction of courts', and 'Punjab Service Tribunals' make this case relevant for ongoing discussions in administrative law.... |
| 2000 SLD 1786, 2000 CLC 244 | Writ Petition No. 16960 of 1999 , decided on 20.10.1999 | This case revolves around the jurisdiction of civil courts in matters relating to properties owned by the Auqaf Department under the Punjab Waqf Properties Ordinance, 1979. The Lahore High Court addressed a writ petition filed by the Chief Administrator of Auqaf against a civil suit initiated by Rasheed Muhammad and others claiming ownership of the property in question. The court highlighted that the civil courts had no jurisdiction to adjudicate such matters as per the provisions of the ordinance. The decision of the Lahore High Court reinforces the binding nature of Supreme Court judgments under Article 189 of the Constitution of Pakistan, ensuring consistency in legal interpretations regarding property rights under the Auqaf laws. The ruling is significant for legal practitioners and stakeholders involved in property disputes, emphasizing the importance of adhering to established legal frameworks and jurisdictional boundaries.... |
| 2014 SLD 1473, 2014 PTD 448, (2014) 109 TAX 340 | S.T.A. No.833/LB of 2013 , decided on 21.11.2013 | In the case of Messrs Fazal Paper Mills (PVT.) LTD. vs. CIR, RTO, Lahore, the Appellate Tribunal Inland Revenue ruled on the importance of adhering to statutory time limits for tax assessments as outlined in the Sales Tax Act, 1990. The Tribunal found that the assessment order dated April 9, 2013, was issued after the maximum allowable period of 120 days following the issuance of a show-cause notice on August 15, 2012. The Tribunal highlighted that the delay in issuing the assessment order violated the taxpayer's rights and undermined the legal framework established for tax assessments. The decision reinforced the concept that when a statutory time limit expires, the taxpayer has a vested right to be free from additional tax liabilities. This ruling holds significance for taxpayers and tax authorities alike, as it clarifies that compliance with legal deadlines is not only procedural but essential for the protection of taxpayer rights. The case underscores the necessity for tax official... |
| 2004 SLD 684 = 2004 CLD 1407 | Writ Petition No. 20872 of 2001 , decided on 17.06.2004 | In the Lahore High Court case Writ Petition No. 20872 of 2001, the petitioner, Aslam Hassan Qureshi, challenged the actions taken against him by the Governor of the State Bank of Pakistan under the Banking Companies Ordinance, 1962. The case revolved around the removal of managerial personnel from banking institutions and the constitutional jurisdiction over such matters. The court ruled that the petitioner had a clear alternative remedy under Section 41-C of the Banking Companies Ordinance, which mandates that appeals against the Governor's decisions be taken to the Central Board of Directors. The High Court further highlighted that constitutional petitions are not the appropriate forum for resolving factual disputes, and as such, the petition was dismissed. This case underscores the importance of adhering to the legal framework provided for dispute resolution in banking matters, emphasizing the judiciary's commitment to maintaining the integrity of financial institutions. The decisio... |
| 1994 SLD 1338, 1994 CLC 1100 | Writ Petition No. 117 of 1993 , decided on 09.02.1994 | This case revolves around the legality of declaring a property as evacuee property under the Pakistan (Administration of Evacuee Property) Act, 1957. The primary legal question was whether the Custodian of Evacuee Property had the authority to declare a property as evacuee after January 1, 1957, a crucial date established by law after which no properties could be treated as evacuee unless action had commenced prior to that date. The Supreme Court ruled against the Custodian, reinforcing the legal precedent that properties not previously declared evacuee before the crucial date are beyond the jurisdiction of the Custodian. The ruling highlights the importance of adhering to statutory timelines in property law, particularly in the context of the complex legal framework governing evacuee properties in Pakistan. This case serves as a significant reference point for future disputes involving the jurisdiction of custodians over properties claimed as evacuee, ensuring that property rights are... |
| 2005 SLD 887, 2005 PLC 395 | Appeal No.211 of 2001 , decided on 14.11.2003 | In the case of Noor Muhammad vs. Secretary, Local Government Public Health Engineering Rural Government and Katchi Abadies Department, the Service Tribunal of Sindh addressed an appeal regarding the withdrawal of the appellant's promotion from Assistant Director to Deputy Director within the Local Government structure. The key legal issues revolved around the Sindh Civil Servants Act and the Sindh Service Tribunal Act, particularly concerning the legality of the promotion process and the principle of locus poenitentiae. The Tribunal found that the appellant’s promotion was based on a mismanaged administrative directive, which was later rescinded by the government. This case underscores the importance of adhering to legal protocols in public service promotions and the implications of administrative changes on employee rights. The ruling emphasizes that rights obtained through illegitimate means cannot be sustained, reinforcing the principle that the legality of the original order is par... |
| 1992 SLD 1003 = 1992 PLC 873 | KAR-277 of 1990 , decided on 10.04.1991 | In the case of WAOARUDDIN vs. Pakistan Council of Scientific and Industrial Research (PCSIR), the Labour Appellate Tribunal of Sindh addressed the issue of the maintainability of a grievance petition following the dismissal of an employee. The Tribunal reviewed the statutory framework governing PCSIR and concluded that neither the Industrial Relations Ordinance, 1969, nor the Standing Orders Ordinance, 1968 applied to the case. The Tribunal clarified that the rules framed by PCSIR were statutory in nature and binding, thus the grievance petition was dismissed for lack of jurisdiction. This ruling emphasized the distinction between statutory rules and administrative directives, a critical aspect in labor law. The decision is significant for understanding the applicability of labor laws to statutory bodies and reinforces the legal standards for maintaining grievance petitions in labor disputes.... |
| 2018 SLD 760, 2018 MLD 745 | Cr. Bail Application No. S-42 of 2017 , decided on 04.10.2017 | In the case of Cr. Bail Application No. S-42 of 2017, the Sindh High Court addressed the bail application of TARIQUE and others, who were accused in a serious criminal case involving murder and attempted murder. The court evaluated the circumstances surrounding the recovery of evidence, which included firearms and bullets. Significant delays in the forensic analysis of these items raised questions about their relevance to the case. The court highlighted that the presence of the accused at the scene and the allegations against them did not conclusively establish their guilt. As such, the court ruled in favor of granting bail, underscoring the principle that mere allegations and the existence of other pending cases do not warrant automatic denial of bail. This decision aligns with established legal precedents that protect individual rights in the face of criminal accusations. The ruling also serves as a reminder of the importance of proper evidence handling and the need for prompt judici... |
| 1998 SLD 105, 1998 PTD 841, (1996) 221 ITR 504 | Income-tax Reference Case No.152 of 1993 , decided on 21.12.1995 | The Karnataka High Court addressed an income tax reference concerning the treatment of a refund of central excise duty under section 41(1) of the Income Tax Act, 1961. The case involved Mysore Thermo Electric (P.) Ltd., which contested the tax implications of a refund received during the assessment year 1983-84. The court examined whether the refund could be subjected to tax despite the amounts not being previously claimed as deductions. The court reaffirmed that the assessment of tax should reflect the actual economic transactions and that separate accounting practices do not negate tax obligations. This decision is relevant for tax practitioners and businesses dealing with excise duties and refunds, emphasizing the importance of understanding tax liabilities and the implications of refunds on taxable income.... |
| 2021 SLD 1849, 2021 PLJ 623 | Crl. As. Nos. 19-J and 20-J of 2017 , decided on 31.01.2019 | In the landmark case of Muhammad Usman and Another vs State etc., heard at the Lahore High Court and decided on January 31, 2019, the appellants Muhammad Usman and Muhammad Faraz were acquitted of charges under Section 302(b) of the Pakistan Penal Code, 1860. The case revolved around the disputed identification of the accused in the dark, where the appellants were alleged to have committed a heinous crime involving the murder of Mr. Rashid alias Sunni. The prosecution's key evidence was the torchlight identification by eyewitnesses, a method previously regarded as unreliable and insufficient for establishing guilt beyond plausible doubt. Medical evidence presented during the trial also failed to conclusively link the defendants to the crime, further weakening the prosecution's case. Notably, the defense highlighted procedural lapses, including delays in the post-mortem examination and questionable witness testimonies, casting significant doubts on the validity of the prosecution's narr... |
| 1999 SLD 651, 1999 SCMR 832 | Civil Petitions for Leave to Appeal Nos. 530 and 5 , decided on 28.10.1998 | In the landmark case of Civil Petitions for Leave to Appeal Nos. 530 and 532 of 1998, the Supreme Court of Pakistan adjudicated a significant dispute between Meridian Corporation (Pvt.) Ltd. and Mrs. Yasmeen Riaz concerning the non-payment of rent and compliance with tax regulations. The case, reported in 1999 SLD 651 and 1999 SCMR 832, highlights critical aspects of the **Cantonments Rent Restriction Act, 1963** and the **Income Tax Ordinance, 1979**, specifically sections 17(8), 17(9), 50, and 50(7)(b). The core issue revolved around Meridian Corporation's failure to deposit full rent over three years, opting instead to deduct an amount purportedly for withholding tax. The Supreme Court, presided over by Judges Muhammad Bashir, Jehangiri, and Mamoont Kazi, unequivocally dismissed the petitions, reinforcing the legal expectation for full compliance with rent and tax obligations. The court's judgment underscored that unilateral deductions without proper authorization or adjudication do... |
| 2009 SLD 3211, 2009 PLC 492 | Appeal No. 668(R)(C.S.) of 2007 , decided on 08.11.2008 | In the landmark case Appeal No. 668(R)(C.S.) of 2007, the Federal Service Tribunal in Islamabad delivered a pivotal judgment on November 8, 2008, addressing the severe penalty imposed on an Assistant Engineer of Pakistan Railways, Khanewal. The appellant faced dismissal under the Removal from Service (Special Powers) Ordinance, XVII of 2000, specifically sections 3, 5, and 6, as well as the Service Tribunals Act, 1973. Central to the case were allegations of gross misconduct, negligence of duty, and a careless attitude, stemming from the illegal cutting of 98 green trees at multiple railway stations, resulting in a financial loss of Rs.6,73,750. The initial inquiry, conducted by Deputy P.D. Syed Ghazanfar Abbas, concluded the appellant's guilt, leading to his dismissal. However, the Tribunal found the major penalty disproportionate, especially when contrasted with a co-accused who received a minor penalty for similar infractions. The Tribunal highlighted the lack of regular inquiry pro... |
| 1964 SLD 321, (1964) 52 ITR 370 | TAX REFERRED CASE No. 2 of 1963 , decided on 31.07.1963 | In the pivotal case of Tax Referred Case No. 2 of 1963, the Mysore High Court addressed crucial aspects of wealth taxation under the Wealth Tax Act, 1957. This case, presided over by Justices K.S. Hegde and Ahmed Ali Khan, involved the Commissioner of Income Tax Wealth tax as the petitioner and Amco Batteries (P.) Ltd as the respondent. The central issue was whether provisions for income tax and wealth tax should be considered 'debts owed' on the valuation date, thereby being deductible in the computation of net wealth. The Wealth-tax Officer had assessed the respondent's total wealth at Rs. 15,89,013 and disallowed deductions for provisions related to both income tax and wealth tax. The basis for this disallowance was that these liabilities had not become ascertainable liabilities by the valuation date of March 31, 1959. The petitioner contended that tax liabilities are inherent obligations that attach as soon as income is earned, making them deductible regardless of when they are for... |
| 1988 SLD 1391, 1988 PLC 877 | Writ Petition No. 4167 of 1983 , decided on 23.02.1988 | In the case of Khalif Shah vs. Pakistan Engineering Co. (PECO), the Lahore High Court addressed the issue of back benefits following the reinstatement of an employee dismissed for misconduct. The court examined the circumstances surrounding the dismissal and the subsequent appeals made by the petitioner. The Labour Appellate Tribunal had reinstated Khalif Shah but denied him back benefits, citing his failure to follow a verbal order from his superior. The High Court upheld the Tribunal's decision, emphasizing that the granting of back benefits is discretionary and not an automatic right upon reinstatement. This case highlights the importance of adhering to workplace orders and the judicial discretion exercised by courts and tribunals in labor disputes. Keywords: labor law, reinstatement, back benefits, judicial discretion, employee rights.... |
| 1959 SLD 32, 1959 PLD 205 | First Appeal No. 29 of 1958 , decided on 11.12.1958 | The case revolves around the custody dispute concerning Mst. Samar Waris, the minor daughter of Mst. Attiya Waris, following the death of her father, Waris Sultan Khan. The mother sought to regain custody after being denied by the paternal family. The Lahore High Court, presided by Justice S. A. Mahmud, emphasized the importance of the welfare of the minor as dictated by the Guardians and Wards Act, particularly Section 25. The Court examined the circumstances under which Mst. Attiya was prevented from taking her daughter with her when she left her in-laws' home, concluding that the minor's welfare lay in her continued custody by her paternal relatives, who were providing for her upbringing in the Muslim faith. This decision illustrates the complexities of custody cases involving religious and cultural considerations, as well as the legal standards governing guardianship and custody in Pakistan. The ruling reaffirmed the principle that a child's welfare is the foremost priority in cust... |
| 1986 SLD 782, 1986 SCMR 1213 | Civil Appeal No. 77 of 1984 , decided on 22.03.1986 | In the case of Civil Appeal No. 77 of 1984, the Supreme Court of Pakistan addressed the legality of the appointment of S. Safdar Hussain as an Excise and Taxation Officer. The court examined whether the Punjab Service Tribunal had correctly determined that the appointment was not an ad hoc one, which would have required adherence to the procedures outlined in Martial Law Instruction No. 21. The Tribunal had accepted the appeal of the respondent, asserting that the appointment made by the Governor was competent and could not be revoked by a subordinate, the Secretary of the Excise and Taxation Department. However, the Supreme Court found that the appointment indeed constituted an ad hoc appointment as defined under the Martial Law Instruction. This decision underscores the importance of adhering to established recruitment protocols and the implications of ad hoc appointments within the civil service framework. The ruling reaffirmed that actions taken under Martial Law Instruction No. 21... |
| 1994 SLD 1282, 1994 CLC 836 | Regular Second Appeal No. 34 of 1988 , decided on 17.11.1993 | In this case, the Lahore High Court examined the appeal of YASIN alias MUHAMMAD HUSSAIN and others against MUHAMMAD SIDDIQUE and others regarding an agreement to sell land. The plaintiffs claimed that the defendants failed to fulfill their obligations under the agreement, alleging that they had received earnest money but did not proceed with the sale. The defendants contended that the agreement was fraudulent and illegal but failed to substantiate these claims with evidence. The trial court initially ruled in favor of the plaintiffs, but the First Appellate Court reversed this decision. The High Court found that the First Appellate Court erred in its judgment, particularly in its evaluation of the burden of proof and the admissibility of the agreement. The ruling emphasized the necessity for clear evidence in claims of fraud and the importance of adhering to procedural requirements in court. Ultimately, the High Court reinstated the trial court's decision, affirming the plaintiffs' rig... |
| 2014 SLD 2303, (2014) 367 ITR 773 | WRIT APPEAL No. 5789 OF 2013 (T-IT) , decided on 29.04.2014 | This case revolves around the writ appeal filed by Jeans Knit (P.) Ltd. against the order of the Deputy Commissioner of Income Tax, which claimed that the company was not eligible for deductions under Section 10B of the Income-tax Act due to the alleged reconstruction of business. The court examined the facts indicating that both Jeans Knit and its sister concern Fibers and Fabrics operated from the same premises and shared operational resources, which led to the conclusion that the business was essentially a continuation under a new name. The judgment underscores the importance of maintaining clear distinctions between entities claiming deductions under tax laws and emphasizes the necessity of adhering to statutory requirements when seeking such benefits. The decision highlights trending keywords such as 'Income-tax Act', 'business reconstruction', and 'deduction eligibility', which are critical in tax law discussions and can rank well in legal searches.... |
| 1969 SLD 137 = 1969 SCMR 383 | Criminal Appeal No. 37 of 1957 , decided on 10.10.1957 | This case revolves around the appeal of Muhammad Aslam and Boota against their conviction for murder under sections 302 and 149 of the Penal Code. The Supreme Court of Pakistan examined the evidence, particularly focusing on the relations between the complainant and the accused, which were notably strained. The Court highlighted the significance of corroborative evidence in ensuring a fair trial, particularly in situations where the accused may be falsely implicated. The judgment emphasized the importance of not solely relying on abscondence as an indicator of guilt, as it could also reflect an innocent person's fear of wrongful accusations. Ultimately, the Court found the evidence insufficient to maintain the convictions of the appellants, leading to their acquittal. This case illustrates crucial aspects of criminal law, evidentiary standards, and the rights of individuals facing serious charges, reinforcing the principle that every accused person is presumed innocent until proven gui... |
| 2003 SLD 3470 | , decided on 04.06.2003 | This case revolves around a contract awarded by M/s Indian Oil Corporation Ltd. to M/s Daelim Industrial Co. Ltd. for the construction of a diesel hydro-desulphurisation plant. The main issue was whether the services provided were subject to service tax as engineering consultancy or part of a work contract. The court underscored the importance of the primary objective of the contract and ruled that the contract was a work contract, thus not subject to separate taxation for engineering services. This decision highlights the legal distinction between work contracts and consultancy services in the context of service tax obligations. The ruling sets a precedent for similar cases where the nature of contracts may be contested, reinforcing the principle that work contracts cannot be dissected for tax purposes.... |
| 2007 SLD 84, 2007 PTD 1509, (2007) 96 TAX 71 | I.T.As. Nos. 577/KB and 880/KB of 2005 , decided on 09.01.2007 | This case revolves around the appeals filed by the department against the decisions made by the learned C.I.T.(A) regarding the assessment years 1996-97 and 2002-03 under the Income Tax Ordinance. The main issues included the applicability of section 122(5A) of the Income Tax Ordinance, 2001, which was found to be inapplicable to assessments finalized before 1-7-2003. The Tribunal emphasized that the Taxation Officer's curtailment of food and beverage costs to 35% was unjustified, as it relied on parallel cases without substantiation. The Tribunal upheld the declarations made by the assessee regarding food and beverage costs and ruled that the shop license fee constituted business income, not property income. The decision highlights the importance of substantiated evidence in tax assessments and the binding nature of Supreme Court decisions as per Article 189 of the Constitution of Pakistan. This case is significant for businesses in the hospitality sector, as it clarifies the treatmen... |
| 2024 SLD 3762, 2024 PLJ 382 | Crl. As. Nos. 204964, 204976, 204979, 204982, 2049 , decided on 01.06.2023 | This case revolves around the brutal murder of five members from a single family, committed in broad daylight. The Lahore High Court's decision reaffirmed the importance of eyewitness testimony, even from relatives of the deceased, as long as it is credible. The court highlighted the significance of motive, linking the crime to previous enmity and revenge. The case reflects ongoing issues of violence in society, particularly related to family disputes and revenge killings. The decision reinforces the legal principle that minor discrepancies in witness statements do not undermine the overall credibility of the prosecution's case. The court's ruling serves as a reminder of the judicial system's commitment to uphold justice and maintain public safety by imposing appropriate penalties for violent crimes. This case is critical in understanding the application of the Pakistan Penal Code, particularly sections relating to murder and conspiracy.... |
| 2014 SLD 240, 2014 PLC 797 | D-613 of 2013 , decided on 25.01.2014 | This case revolves around the constitutional petition filed by Ghulam Muhammad against the Province of Sindh, contesting his transfer from the Director-General position at the Hyderabad Development Authority. The court examined the legal frameworks governing civil servant appointments, particularly the distinctions between cadre and non-cadre posts. The ruling emphasized the importance of adherence to statutory regulations in civil service appointments and transfers. The case highlights issues of administrative fairness and the legalities surrounding government employment practices in Pakistan, particularly under the Hyderabad Development Authority Act and Sindh Civil Servants Act. It serves as a critical reference point for understanding the rights of civil servants against arbitrary transfers and the legal standards that govern such executive actions.... |
| 2006 SLD 391, 2006 CLD 967 | J.M. Nos. 27 and 47 of 2000 , decided on 13.11.2000 | The case revolves around the financial difficulties faced by Tharparkar Sugar Mills Ltd., which led to multiple creditors demanding repayments. The petitioners, including Muhammad Rahim and 28 others, sought court intervention to appoint a receiver and restructure the company's debts under the Companies Ordinance, 1984. The court, presided over by Justice Zahid Kurban Alvi, ultimately decided against the petitioners' requests, highlighting the importance of following the established restructuring protocols set by the government and the State Bank of Pakistan. The ruling underscores the legal complexities involved in corporate debt recovery and the importance of adhering to the proper legal frameworks in financial distress situations.... |
| 2009 SLD 470, 2009 CLC 250 | Civil Appeal No.175 of 2005 , decided on 23.07.2008 | In the case of Civil Appeal No.175 of 2005, the High Court (AJ&K) addressed a dispute regarding ownership of specific land parcels. The plaintiffs, led by Muhammad Iqbal, claimed ownership based on documents dated over thirty years, invoking the presumption of genuineness under Article 100 of the Qanun-e-Shahadat, 1984. Despite the trial and appellate courts dismissing their claims for lack of evidence, the High Court found that the plaintiffs had substantiated their claims with credible historical documentation. The defendants, represented by Muhammad Boota, failed to produce compelling evidence to refute the plaintiffs' ownership claims. The court emphasized the importance of documentary evidence in property disputes and upheld the legal principle that older documents, when presented properly, are presumed to be authentic unless proven otherwise. The decision reinforces the legal standards surrounding the presumption of ownership and the evaluation of evidence in property litigation.... |
| 2010 SLD 351 = 2010 CLC 91 | C.F.A. No.2 of 2002 , decided on 27.05.2009 | In the case of C.F.A. No.2 of 2002 heard by the Northern Areas Chief Court, the primary issue revolved around the determination of compensation for land acquired under the Land Acquisition Act, 1894. The Respondent, Fida Hussain, contested the compensation amount set by the Collector, arguing that the land was located in a commercial area of Gilgit City and that the rates fixed were significantly below the prevailing market rates at the time of acquisition. The Referee Court, after reviewing oral and documentary evidence, enhanced the compensation amount, leading to an appeal by the Provincial Government. The court emphasized the importance of accurate market valuation and adherence to legal procedures during land acquisition. The decision highlights the necessity for government authorities to consider the potential uses of acquired land and ensure fair compensation based on its true market value, thereby protecting the rights of landowners in Pakistan.... |
| 1943 SLD 69 = (1943) 11 ITR 1 | D-2741 of 1943 , decided on 05.11.1943 | In the landmark case of Commissioner of Income Tax v. Bar Council, the Madras High Court addressed the tax liabilities of the Bar Council for the assessment years 1939-40 and 1940-41. The primary focus was on the nature of the income generated by the Bar Council, which included enrolment fees, examination fees, and income from investments. The court ruled that while income from investments held for educational purposes was not taxable, the income from enrolment and examination fees was indeed taxable. This case highlights the importance of distinguishing between income generated for professional benefit versus income that serves charitable purposes. The court's decision underscored the legal framework surrounding tax exemptions under the Income-tax Act, particularly regarding organizations that primarily serve professional interests. The ruling has significant implications for similar statutory bodies and their tax obligations, establishing a precedent that emphasizes the necessity for... |
| 2003 SLD 2650, 2003 CLC 1248 | Writ Petition No. 3487 of 1992 , decided on 11.03.2003 | This case revolves around the appointment of a caretaker for a Rural Water Supply Scheme in the Thobai area of Punjab, initiated in 1990. The petitioner, Ghulam Muhammad, was appointed by the Public Health Engineering Department; however, the appointment was contested by Noor Muhammad and others who claimed ownership of the water spring, a crucial factor in determining eligibility for the caretaker role. The Lahore High Court examined the procedural history, including the findings of the Political Assistant and the Commissioner, ultimately upholding the Secretary Law's decision to dismiss the petitioner's claim. The court emphasized that satisfactory performance does not equate to lawful appointment when eligibility criteria are not met. This case highlights the importance of adhering to established legal principles regarding administrative appointments and the role of judicial review in ensuring equity and justice in public service positions.... |
| 1984 SLD 372 = (1984) 145 ITR 115 | CIVIL REVISION CASE Nos. 78 AND 79 OF 1972 | In the case of Union of India v. Calcutta Hardware & Iron Syndicate, the Calcutta High Court dealt with the issue of tax recovery proceedings under the Income-tax Act of 1961 after an assessment was made under the Indian Income-tax Act of 1922. The primary legal question was whether recovery proceedings could be initiated under the 1961 Act after a notice of demand was issued under the 1922 Act. The court held that the recovery proceedings had not commenced merely upon the issuance of the demand notice and that the provisions of section 297(2)(j) of the 1961 Act allowed for recovery without prejudice to any actions taken under the repealed Act. This case highlights the legal interpretations of tax recovery processes and the transition between tax laws, emphasizing the importance of understanding legislative provisions in tax matters.... |
| 2024 SLD 155, 2024 CLD 100 | F.A.O. No. 73598 of 2021 , decided on 15.02.2022 | This case revolves around the dissolution of a partnership following the death of a partner and the interpretation of a specific clause in the Partnership Deed that purportedly allows the partnership to continue despite such a death. The appellants sought a temporary injunction to prevent actions by the respondents, claiming that clause 12 of the Partnership Deed was contrary to Islamic injunctions. The Lahore High Court, however, ruled that the trial court's dismissal of the injunction application was appropriate as the appellants did not adequately demonstrate the prerequisites for such relief. The court reiterated that the trial court should assess the validity of the clause based on the evidence, and that financial loss, in this context, is not irreparable. The decision underscores the legal principles governing partnerships, the requirements for granting temporary injunctions, and the importance of thorough judicial examination of partnership agreements in light of applicable laws... |
| 1983 SLD 12, 1983 PTD 63, (1983) 47 TAX 148 | Income-tax Case No. 113 of 1972 , decided on 26.10.1982 | In the case of Income-tax Case No. 113 of 1972, heard by the Sindh High Court, the applicant, MESSRS ROSHAN CLOTH HOUSE, contested the addition of Rs. 1,25,000 to their gross profit as declared for the year 1964-65. The Income Tax Act of 1922 was central to the proceedings, particularly sections 13, 30, and 12. The applicant's argument centered around the consistency of their accounting method, which had not been challenged by the tax authorities in previous years. The court found that the method used was appropriate given the nature of the silk fabric manufacturing process, which involved a single stage of production. The tribunal's previous ruling was criticized for lacking substantiated evidence to justify the addition, leading to the conclusion that the addition was not warranted. This case underscores the significance of established accounting practices in tax assessments and the necessity for tax authorities to provide robust rationale for any deviations from reported figures.... |
| 1989 SLD 1721, 1989 PLC 465 | Appeal No. 104 of 1988 , decided on 11.04.1989 | This case revolves around the appeal filed by Mazhar Ilahi against the order of compulsory retirement imposed by the Inspector-General of Police, Peshawar. The tribunal analyzed the procedural lapses in the enquiry that led to the imposition of penalties. Key issues included the denial of allegations by the complainant and the improper application of repealed rules. The tribunal underscored the importance of adhering to current laws and emphasized the legal principle that actions taken beyond statutory authority are deemed illegal. The appeal's acceptance reinstated the appellant, highlighting the need for fair and lawful proceedings in disciplinary actions within the police framework. This case serves as a vital reference for understanding the nuances of administrative justice and the adherence to procedural fairness in public service disciplinary matters. Keywords include 'compulsory retirement', 'administrative justice', 'disciplinary action', 'legal principles', and 'public service... |
| 1985 SLD 682, 1985 SCMR 1151 | Criminal Appeals Nos. 134 and 135 of 1980 , decided on 13.02.1985 | This case revolves around the brutal murder of Muhammad Latif, as a result of a pre-existing civil litigation motive. The Supreme Court of Pakistan reviewed the appeals of the accused who were convicted for the murder. The court examined the evidence presented, including eyewitness accounts and medical reports detailing the extensive injuries sustained by the victim. The ruling emphasized the importance of reliable eyewitness testimony and the corroborating evidence of weapon recovery. The court ultimately restored the original convictions, rejecting the lower court's assessment that the accused intended only to inflict non-lethal harm. This case highlights the judicial process in addressing serious criminal offenses and the standards for evaluating evidence in murder cases. Keywords such as 'Supreme Court', 'murder conviction', 'eyewitness testimony', 'Penal Code', and 'criminal appeals' are critical for understanding the legal implications and the judicial reasoning behind the decisi... |
| 1983 SLD 1129, (1983) 143 ITR 814 | MISC. CIVIL CASE No. 144 OF 1979 | In the case of Arya Confectionery Works v. Commissioner of Income Tax, the Madhya Pradesh High Court evaluated the Income Tax Officer's rejection of the taxpayer's accounting methods under Section 145 of the Income-tax Act, 1961. The ITO found that the taxpayer did not maintain adequate records, leading to a higher estimated gross profit rate applied to their sales. The Tribunal supported the ITO's findings, reinforcing the need for accurate accounting practices to reflect true income. Additionally, the case examined the operations of G Agencies, concluding they were a benami business of the assessee, warranting the inclusion of its income in the taxpayer's assessment. This case underscores the critical nature of compliance with accounting standards and the legal ramifications of benami transactions in income tax assessments. Keywords: Income Tax, Benami Transactions, Accounting Standards, Tax Assessment, Madhya Pradesh High Court.... |
| 1976 SLD 343 = (1976) 103 ITR 366 | TAX CASE No. 54 OF 1970 (REFERENCE No. 5 OF 1970) , decided on 18.12.1975 | In the landmark case of Commissioner of Wealth Tax v. P. Sankaran Nair, the Madras High Court addressed the definition of agricultural land under the Wealth-tax Act, 1957. The court examined whether the lands owned by the assessee, P. Sankaran Nair, qualified for exemption from wealth tax as agricultural land. The case highlighted the importance of the land's usage and the owner's intent in classifying land as agricultural. The court concluded that the evidence, including the cultivation of blackgram and horsegram, as well as the presence of palmyrah and date-palm trees, supported the claim that the land remained agricultural despite its location within a developing urban area. This ruling reinforces the understanding that urbanization does not inherently negate agricultural status and that the character of land must be assessed based on its actual use and potential for agricultural production.... |
| 2015 SLD 1360 = 2015 SCMR 298 | Civil Petition No.111-P of 2014 , decided on 29.05.2014 | In the landmark case of Mian Jan vs. Mian Pir Jan, the Supreme Court of Pakistan addressed critical issues regarding property ownership and the validity of sale deeds in the context of historical legal frameworks. The case revolved around a dispute over a land transaction that occurred in 1965, during a time when the region of Swat was not fully integrated into the national legal system. The petitioner, Mian Jan, argued that he was the rightful owner of a specified parcel of land, supported by a sale deed that lacked certain modern-day legal identifiers like khasra numbers. The Court's ruling underscored the importance of evaluating legal documents based on the practices and laws in place at the time of their execution, rather than imposing contemporary standards retroactively. This case highlights significant themes such as property rights, the evolution of legal practices, and the Supreme Court's role in interpreting historical legal contexts, which are vital for understanding the dy... |
| 2003 SLD 131, 2003 PTD 1482, (2003) 88 TAX 261 | Complaint No.918-L of 2002 , decided on 28.11.2002 | This case involved the Federal Tax Ombudsman addressing the tax liability of public companies and the actions taken against a deceased director for tax recovery. The Ombudsman ruled that recovery of tax from a deceased director for public companies was unjustified and contrary to the law. The decision highlighted the necessity of following proper legal definitions and procedures when determining tax liabilities. It also pointed out mal-administration in the recovery process and the need for accountability regarding the actions taken against the legal heirs of the deceased. The recommendation included the withdrawal of the Recovery Certificate and a directive for a refund of amounts collected in excess of the legal tax demands. This case serves as a crucial example of the legal principles governing tax recovery and the responsibilities of tax authorities in their execution of duties, ensuring compliance with established laws.... |
| 1989 SLD 2790 = (1989) 180 ITR 149 | In the case involving the Commissioner of Income Tax and Subramanian & Co. before the Madras High Court, the key issue revolved around the interpretation of the term 'forward' as used in section 144B of the Income-tax Act, 1961. The Tribunal found that the draft assessment order was not properly forwarded to the assessee within the required timeframe, as it was received after the deadline of 31-3-1982. This case highlights the importance of compliance with procedural timelines in tax assessments. It emphasizes that mere dating of the order does not satisfy the requirement of timely communication to the assessee. The court's decision underscores the need for tax authorities to ensure that orders are not only issued but also served within stipulated dates to avoid legal complications. This ruling is essential for practitioners navigating tax law and the importance of adhering to procedural nuances. Keywords: Income-tax Act, 1961, Tribunal, assessment order, compliance, procedural timelin... | |
| 1996 SLD 57, 1996 PTD 639, (1995) 212 ITR 185, (1995) 73 TAX 153, 1996 PTCL 128 | Special Civil Application No.3008 of 1983 , decided on 14.07.1994 | This case revolves around the reassessment of income tax for Adarsh Chemicals and Fertilizers Limited under the Income Tax Act, 1961. The Gujarat High Court addressed the legality of notices issued for reopening assessments for the years 1978-79 and 1979-80. The court found that the original assessments were made with adequate investigation, and the reasons provided for reopening were based on conjectures without substantial evidence. The ruling emphasized the need for thorough investigations before reassessing income, ensuring taxpayer rights are protected. This case serves as a precedent in tax law, underscoring the importance of due process and factual basis in tax assessments, which is crucial for both taxpayers and tax authorities. The court's decision reflects a commitment to uphold fairness in tax proceedings, maintaining a balanced approach in the application of tax laws.... |
| 1969 SLD 1376, 1969 SCMR 798 | Criminal Appeal No. 6 of 1956 , decided on 30.01.1956 | In the case of Roshan Akhtar and others vs The Crown, the Supreme Court of Pakistan deliberated on the circumstances surrounding a violent incident that resulted in the death of two individuals. The court focused on the application of sections 307 and 324 of the Penal Code, which pertain to murder and attempted murder. The appellants were initially convicted and sentenced to death and transportation for life. Upon appeal, the High Court altered some convictions but upheld the death sentence for one appellant. The Supreme Court ultimately confirmed these decisions, noting the importance of the use of dangerous weapons and the established motive behind the attack. This case highlights critical aspects of criminal law, including the interpretation of intent and the severity of injuries in determining the appropriate charges. The decision reflects the judiciary's commitment to uphold justice while considering the facts and evidence presented during the trial.... |
| 1991 SLD 1943, (1991) 191 ITR 480 | This case involves the assessment of commission received by an employee under the Income-tax Act, 1961. The Kerala High Court addressed the complexities surrounding the classification of income as salary or commission and the associated deductions. The case highlights the importance of having clear documentation regarding employment terms and the nature of income for tax assessment purposes. The High Court's decision to remand the case underscores the need for comprehensive findings from lower courts, ensuring that the legal principles governing income tax deductions are applied correctly. This ruling serves as a pivotal reference for similar cases involving commission-based income and its tax implications.... | |
| 2019 SLD 1088, 2019 SCMR 608 | Criminal Appeal No. 20-K of 2018 , decided on 25.02.2019 | In the case of Criminal Appeal No. 20-K of 2018, the Supreme Court of Pakistan addressed significant issues surrounding the Control of Narcotics Substances Act, 1997, particularly focusing on the crucial aspects of evidence handling in narcotics cases. The appellants, accused of possessing narcotics, were initially convicted based on evidence that was later challenged in the Supreme Court. The court found that the prosecution had failed to prove the safe custody and transmission of narcotics samples to the Chemical Examiner, a pivotal requirement for establishing the legitimacy of the charges. This case highlights the importance of strict adherence to procedural standards in drug-related prosecutions, ensuring that convictions are based on reliable and well-documented evidence. The ruling reinforces the principle that in criminal law, particularly in narcotics offenses, the burden of proof lies with the prosecution to establish guilt beyond a reasonable doubt. The implications of this ... |
| 2015 SLD 2507, (2015) 377 ITR 347 | STAY APPLICATION No. 780 OF 2015 , decided on 09.02.2015 | In the landmark case adjudicated by the Rajasthan High Court, the petitioner, Dhadda Exports, filed a stay application (No. 780 of 2015) challenging the issuance of a notice under Section 148 of the Income-tax Act, 1961, concerning the assessment year 2007-08. The crux of the dispute revolved around the procedural validity of the notice issued by the Income Tax Officer, Ward 1, Jaipur. Dhadda Exports contended that the notice lacked proper sanction from the appropriate authority as mandated by Section 151(1), which requires sanction from either the Commissioner or Chief Commissioner before such notices can be issued. Instead, the sanction was obtained from a Joint Commissioner, leading to procedural irregularities. The Income Tax Officer defended the notice by stating that the mistake was inadvertent and could be rectified under Section 292B of the Income-tax Act. However, the High Court scrutinized this defense and concluded that the irregularity was not merely superficial but fundam... |