Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2016 SLD 1411, 2016 LHC 240 | WRIT PETITION No. 5568 OF 2014 , decided on 08.02.2016 | The case of Basit Nadeem versus Additional Sessions Judge and other respondents was heard in the Lahore High Court, culminating in a decision dated February 8, 2016. Petitioner Basit Nadeem filed a writ petition seeking the registration of a criminal case against officials of the Anti-Corruption Establishment, alleging that they wrongfully declared ownership of agricultural land previously owned by his late mother. The petitioner claimed that after his mother's death, the tenants Akhtar Rasool and Safdar Rasool, who had been cultivating the land, ceased to honor the share of produce owed to him. Upon investigation, the petitioner discovered that the land had been alienated in the name of Akhtar Rasool through mutation. Despite his efforts to register a case under Section 154 Cr.P.C., his applications were initially unsuccessful. However, an order by the Additional Sessions Judge in January 2014 supported his claim, directing the registration of the case. The respondents, including high... |
| 1979 SLD 980, (1979) 117 ITR 273 | Matter No. 171 of 1971 , decided on 21.04.1978 | In the landmark case of Commissioner of Wealth Tax v. Md. Ismail, the Calcutta High Court deliberated on the interpretation of the Wealth-tax Act, 1957, particularly focusing on section 2(e) which defines 'assets' for taxation purposes. The central issue revolved around whether a leasehold interest, specifically the right of a tenant in leasehold property, constitutes an asset that should be included in the net taxable wealth of an individual. Md. Ismail had entered into a lease agreement for property located at Lower Circular Road, Calcutta, with the lease term extending beyond six years. The Wealth Tax Officer (WTO) had assessed the leasehold interest at Rs. 5,99,352 and included it in the net taxable wealth of Ismail, a decision upheld by the Appellate Authority for Advance Ruling (AAC). During the tribunal proceedings, Md. Ismail contested that his leasehold interest did not qualify as an 'asset' under the Wealth-tax Act. However, the revenue argued that the term 'asset' encompass... |
| 1989 SLD 1032, 1989 MLD 1781 | Civil Appeals Nos. 1938-39 of 1987 , decided on 28.03.1988 | In the case of Collector of Central Excise, Madras vs. T.I. Millers Ltd., the Supreme Court of India addressed key issues regarding the interpretation of 'related persons' under the Central Excise and Salt Act, 1944. The judgment focused on the relationships between manufacturers and distributors and the criteria of mutual business interests required to establish this connection. The Court found that the distributors did not meet the statutory definition of related persons, as they operated independently and did not have direct or indirect interests in the business of the manufacturer. This decision is significant as it clarifies the legal framework governing excise duties and the importance of maintaining arm's length transactions in commercial relationships. The ruling underlines the necessity for clear evidence of mutual interest to substantiate claims of relatedness, thereby impacting future cases concerning excise valuation and related person determinations. This case highlights t... |
| 2010 SLD 2153, 2010 PTD 755 | Income Tax Reference Application No.272 of 2007 , decided on 18.02.2010 | This case revolves around the taxation of bonus shares declared by Ansari Sugar Mills Ltd. in 1997. The Sindh High Court examined the applicability of the Income Tax Ordinance, particularly Section 12(9), which deems bonus shares as income for the year they are declared. The court highlighted that the company had enjoyed a tax holiday under Clause (118D) of the First Schedule to the Income Tax Ordinance, which ended in October 1996. The court ruled that as the bonus shares were declared post-holiday, they were subject to tax. The decision reinforced the principle that laws should be interpreted without adding provisions not present in the statute. The ruling has implications for corporate tax practices, particularly regarding the declaration and taxation of bonus shares, which are often treated as dividends under the Companies Ordinance. The case emphasizes the importance of adhering to legal provisions and the need for companies to understand their tax obligations thoroughly.... |
| 1993 SLD 795, 1993 SCMR 1806 | Criminal Appeal No. 24 (Shariat) of 1991 , decided on 30.01.1993 | In the landmark case of Amanullah v. The State, decided on January 30, 1993, the Supreme Court of Pakistan addressed critical issues surrounding the enforcement of the Hudood Ordinances, specifically focusing on Sections 11 and 16 of the Offence of Zina (Enforcement of Hudood) Ordinance, VII of 1979. The appellant, Amanullah, was initially convicted under Section 11, which pertains to kidnapping and abduction with intent to compel illicit sexual intercourse. However, the Supreme Court meticulously analyzed the definitions provided under the Pakistan Penal Code, XLV of 1860, particularly Sections 361 and 362, to ascertain whether the elements of kidnapping or abduction were sufficiently established. The court observed that the victim, Mst. Bano, was a consenting party and not a minor, thereby negating the applicability of Section 361’s definition of kidnapping. Additionally, there was no evidence of force or deceitful means employed by Amanullah to abduct the victim, as required under ... |
| 2021 SLD 689, 2021 PTD 412 | Customs Appeals Nos. K-290 to K-295 of 2019 , decided on 11.07.2019 | The case involves the Customs Appellate Tribunal's decision on several appeals regarding the importation of goods mis-declared as wax granules when they were actually betel nuts. The Tribunal examined the evidence presented, including the circumstances of the importation and the actions of the clearing agent. It was determined that the goods were subject to strict regulations under the Customs Act of 1969, which mandates accurate declarations for imported goods. The Tribunal ultimately ruled for the confiscation of the mis-declared goods but did not impose penalties on the importer or clearing agent due to the lack of proper goods declarations. This case highlights the critical nature of compliance in customs operations, the need for accurate documentation, and the potential consequences of mis-declaration in the import process. Keywords that are trending in this context include 'customs compliance', 'import regulations', 'mis-declaration', and 'customs law enforcement'.... |
| 1984 SLD 1872, 1984 PLC 1414 | Appeal No. 3 (L) of 1982 , decided on 10.06.1984 | This case revolves around the appeal filed by Muhammad Irshad Khan against the West Pakistan Water and Power Development Authority (WAPDA) concerning his premature retirement under section 17 (1-A) of the WAPDA Act, 1958. The appellant, a qualified engineer, was repatriated from a private company back to WAPDA but was denied duty and subsequently retired. The Tribunal found the actions taken against him were based on mala fide intentions and arbitrary decisions. The decision highlights issues of employee rights, legal scrutiny of administrative actions, and the importance of upholding the principles of natural justice in administrative law. Keywords such as 'employee rights', 'arbitrary decisions', and 'natural justice' are crucial for understanding the implications of this case.... |
| 1981 SLD 2111, 1981 PLC 203 | KAR-534 of 1979 , decided on 28.01.1980 | In the landmark case KAR-534 of 1979, adjudicated by the Labour Appellate Tribunal in Sindh on January 28, 1980, the appellant, Muhammad Hussain, a double-sider employed by Messrs Gul Ahmed Textile Mills Ltd., challenged his dismissal on grounds of alleged misconduct. Represented by Mirza Mohammad Kazim, the appellant contended that the disciplinary proceedings leading to his termination were fraught with procedural deficiencies, including a vague charge-sheet, lack of proper assistance during the domestic inquiry, and absence of recorded witness testimonies. The respondent, defended by Abdul Hadi Fareed, argued that the established procedures under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance of 1968 and the Industrial Relations Ordinance of 1969 were duly followed. The Tribunal meticulously examined the adherence to statutory requirements, particularly Section 15(4) of the 1968 Ordinance, which mandates the provision of a clear charge-sheet and t... |
| 2005 SLD 1800, 2005 PLD 1 | Writ Petition No. 2163 of 2000 | The Lahore High Court adjudicated on Writ Petition No. 2163 of 2000, examining MUHAMMAD AKBAR's claim under the Punjab Pre-emption Act, 1991. The petitioner challenged the sale of land priced at Rs.15,00,000, asserting it was inflated beyond the actual value of Rs.85,000. The trial court initially accepted the higher amount, compelling the petitioner to deposit one-third of it. Upon appeal, the revisional court reinstated the inflated price without properly determining the true value of the property, neglecting essential legal provisions. The High Court criticized both lower courts for not adhering to the statute’s second proviso, which mandates assessing the probable value before enforcing financial obligations. Emphasizing the need for a fair valuation based on comprehensive evidence from both parties, the High Court annulled the previous orders. The case was remanded to determine an equitable property value and ensure the petitioner complies proportionally. This decision underscores... |
| 1990 SLD 1116, 1990 SCMR 1470 | Civil Petition No.790 of 1985 , decided on 10.05.1989 | In the Supreme Court of Pakistan case Civil Petition No.790 of 1985, decided on May 10, 1989, the petitioner, Dr.Capt. MUNAWAR TAHIR HUSSAIN, sought judicial review after being compulsorily retired from his position as a Medical Officer at the New Central Jail in Multan. The case revolves around the death of a female convict, Mst. Martha, who became unconscious and subsequently passed away on April 23, 1982, due to the petitioner's failure to attend to her during her critical condition. The petitioner was charged and faced disciplinary proceedings, which led to his retirement. He appealed to the Service Tribunal, citing procedural unfairness and lack of proper notice during the inquiry. The tribunal, however, dismissed his appeal, relying on the comprehensive report of the Enquiry Officer and after considering the petitioner’s defense in detail. The petitioner further contended that the tribunal's decision was influenced by a Magistrate's inquest, which was also dismissed by the tribun... |
| 1982 SLD 637, 1982 SCMR 1142 | Civil Appeal No. K-25 of 1970 , decided on 22.02.1981 | The Supreme Court of Pakistan adjudicated Civil Appeal No. K-25 of 1970, decided on February 22, 1981, involving petitioner A. M. Qureshi and the respondents, including the Union of the Soviet Socialist Republic and Z. D. Magerramov. The case, cited as 1982 SLD 637 and 1982 SCMR 1142, primarily revolved around a request for adjournment under the Civil Procedure Code of 1908 due to the respondents' lack of proper legal representation. The respondents sought additional time to secure appropriate counsel, highlighting a significant legal issue regarding the jurisdiction of Pakistani courts over a foreign government. Despite the appellant's arguments against the adjournment, citing extended litigation time and incurred expenses, the court recognized the necessity for fair representation. Consequently, the court granted the adjournment, scheduling the subsequent hearing for March 14, 1981, in Rawalpindi, while emphasizing that no further adjournments would be permitted. The decision also ma... |
| 1988 SLD 895, 1988 PLC 154 | 217 of 1986 , decided on 25.05.1987 | In the landmark case of Rab Nawaz vs. Rice Export Corporation of Pakistan Ltd., adjudicated by the Labour Appellate Tribunal, Sindh on May 25, 1987, the tribunal meticulously examined allegations of misconduct against Mr. Nawaz, a security officer employed by the respondent. The case centered around two primary charges: unauthorized absence for two hours on May 20, 1978, and an alleged physical assault on Mr. Fazal Hussain on May 21, 1978. Mr. Nawaz contested his dismissal, asserting that the absence was authorized and the assault claim was fabricated as victimization by the management. The tribunal delved into the nuances of the Industrial Relations Ordinance, XXIII of 1969, particularly Section 25-A(5), which outlines the scope of grievance petitions. The court evaluated whether the Labour Court had the jurisdiction to reassess the findings of the Enquiry Officer, ultimately affirming its authority to re-examine evidence and establish its conclusions independently. In assessing the ... |
| 2014 SLD 306, 2014 PLC 1153 | C.M.As. Nos. 33746 of 2013, 8421 and 8422 of 2012 , decided on 14.05.2014 | In the Constitutional Petition D-3462 of 2012, adjudicated by the Sindh High Court on May 14, 2014, Justices Muhammad Ali Mazhar and Shahnawaz Tariq rendered a pivotal decision concerning the regularization of ad hoc and contract employees within the Health Department of Sindh. Petitioners, including Dr. Iqbal Jan, challenged the Province of Sindh and associated entities for failing to regularize their employment status despite performing their contractual duties diligently since their appointment in 2009 under the National Maternal, Neonatal and Child Health Program. The court meticulously analyzed the Sindh (Regularization of Ad hoc and Contract Employees) Act, 2013, specifically Sections 2(b), 2(d), 2(e), and 3, alongside pertinent provisions of the Constitution of Pakistan, notably Articles 3, 4, 25, 38, and 199. The decision underscored that the enactment of the 2013 Act during the pendency of the case vested the petitioner employees with a legal right to regularization, thereby p... |
| 2022 SLD 1777, 2022 PLJ 416 | C.As. No. 53 54 of 2015 , decided on 30.06.2022 | In the landmark case C.As. No. 53 54 of 2015, decided on June 30, 2022, the Supreme Court of Pakistan addressed a significant inheritance dispute under the Specific Relief Act, 1877, Section 9. The petitioner, ABDUL KHALIQ (decd) thr. LRs, challenged the order passed by the Peshawar High Court in C.R. No. 41 of 1995, which pertained to the inheritance rights following the death of Abdul Ghafoor. As Abdul Ghafoor died without issue, the entire property devolved to his only sister, Mst. Roshnae, according to the prevailing custom. Mst. Roshnae later gifted the property to the appellants after the Amendment Act of 1964, making the gift legally valid under Shariah law. The respondents, FAZALUR REHMAN and others, contested this by claiming a sharai share of the inheritance, asserting that Mst. Roshnae held the estate as a limited owner and could not alienate the property entirely. The Supreme Court meticulously examined the Table of Residuaries under the Principles of Muhammadan Law, emphas... |
| 1993 SLD 1797, (1993) 199 ITR 439 | In the landmark case of Commissioner of Income Tax v. K.T. Mathew, adjudicated by the Kerala High Court in 1993 (Citations: 1993 SLD 1797, (1993) 199 ITR 439), the matter revolved around the validity of a trust created by the assessee, K.T. Mathew, for the benefit of his minor son. The trust, established through a deed dated April 2, 1979, involved the sale of the assessee's printing business, Victory Offset Printers, to Flemings Trust for a consideration based on book value. Initially, the Income Tax Officer (ITO) and the Commissioner (Appeals) deemed the trust invalid, contending that it was a sham designed to evade tax liabilities by excluding income from the transferred business. However, the Tribunal later upheld the trust's validity, thereby excluding the trust's business income from the assessee's taxable income. The Court examined whether the Tribunal's decision raised a referable question of law, particularly focusing on the trust's legitimacy and the genuineness of the transa... | |
| 2003 SLD 807, (2003) 263 ITR 24 | CRIMINAL REVISION NO. 94 OF 1991 | In the pivotal case of CRIMINAL REVISION NO. 94 OF 1991, the Punjab and Haryana High Court thoroughly examined allegations against Janta Trading Co. and its partners, Vinod Kumar Jain, Kala Wati Jain, and Ravi Kanta Jain. Filed by the Income Tax Officer, the case centered on accusations of tax evasion and forging financial documents under the Income-tax Act, 1961, specifically sections 276C and 277, as well as sections 465, 467, and 471 of the Indian Penal Code (IPC). The contention arose from a discrepancy identified during a tax survey conducted on December 14, 1982, where the stock register indicated an opening balance of 899 bags of cement, but a physical inspection revealed a shortfall of 561 bags. The respondents attributed this discrepancy to sales made on credit, asserting that cash memos were not issued accordingly. However, inconsistencies emerged when inquiries revealed that the purported buyer, Lala Hukam Chand Jain, had not made the alleged purchases. Further scrutiny unco... |
| 1998 SLD 1172, 1998 PLC 4 | Writ Petition No. 9993 of 1996 , decided on 08.10.1996 | This case involved a writ petition filed by Manzoor Ahmad against the Province of Punjab regarding his right to occupy government accommodation after being transferred to a Federal Government role. The Lahore High Court ruled that the petitioner was not entitled to the house as he was no longer an employee of the Provincial Government, highlighting the interpretation of the Civil Service Rules (Punjab). The court's decision clarified the rights of government employees concerning housing, emphasizing that such rights are contingent upon their employment status. This case is significant for understanding the legal framework surrounding government accommodation and employee rights in Pakistan. Key phrases such as 'government accommodation rights', 'Civil Service Rules Punjab', and 'legal obligations of government' are essential for SEO optimization, ensuring that this ruling is easily discoverable for those researching similar legal issues.... |
| 2004 SLD 92, 2004 PTD 2150, (2002) 253 ITR 782 | Civil Appeal No.545 of 2002 , decided on 18.01.2002 | In the pivotal case of Commissioner of Income Tax vs. Kisan Sehkari Chini Mill Ltd., referenced as Civil Appeal No.545 of 2002, the Supreme Court of India addressed critical questions under the Indian Income Tax Act, 1961. The crux of the appeal centered on the deductibility of incentive bonuses paid by the assessee. Specifically, the dispute was whether such bonuses are allowable under Section 37 when they are not admissible under the more specific Section 36(1)(ii). The Supreme Court meticulously reviewed previous judgments, including Civil Appeal No.3507 of 1998 and Special Leave Petition (C) Nos.15305 to 15307 of 1987, to ascertain the legal standing of the issue. The Court concluded that the matter constitutes a referable question of law, necessitating a thorough examination by the High Court. Consequently, the appeal was allowed, and no costs were imposed. This decision underscores the judiciary's role in interpreting tax laws and ensuring that provisions like Sections 36 and 37 ... |
| 2018 SLD 1563, 2018 CLD 844 | F. No. 201/COMP/BATTERY MANUFACTURERS/OFT/CCP/2016 , decided on 30.03.2018 | This case revolves around the Competition Commission of Pakistan's ruling against several battery manufacturers for deceptive marketing practices under the Competition Act, 2010. The complainant, Mirza Muhammad Saeed, alleged that the manufacturers failed to disclose vital information about their battery products, specifically regarding their capacity and usage. The Commission's enquiry revealed that these omissions misled consumers and violated sections 10, 30, and 37 of the Competition Act. The respondents admitted to the misleading nature of their advertising and committed to modifying their practices. The Commission imposed a minimum penalty of PKR 1 million on each respondent, emphasizing the importance of transparency in marketing. The ruling underscores the necessity for compliance with consumer protection laws and highlights the consequences of deceptive marketing in a competitive market.... |
| 1973 SLD 58, 1973 SCMR 138 | K-8 of 1972 , decided on 16.02.1973 | In the landmark case Citation(s): 1973 SLD 58 and 1973 SCMR 138, the Supreme Court of Pakistan deliberated on Petition for Special Leave to Appeal No. K-8 of 1972, with the decision dated 16th February 1973. The petitioner, Talib, along with four others, was originally convicted by the Sessions Judge of Nawabshah for multiple offenses under sections 148, 302/149, and 307/149 of the Pakistan Penal Code (P.P.C.), involving the murder of Abdul Rashid and an attempt to murder Mohammad Siddiq. The High Court of Sind & Baluchistan upheld Talib's conviction while acquitting the other four accused due to concerns over the reliability of prosecution witnesses and the potential for false implications. However, the Supreme Court, upon reviewing the evidence, including ocular testimonies and ballistic analysis, found the prosecution's case robust. The court determined that the corroborative evidence, notably the recovered empty cartridge matching the gun seized from Talib, validated the eyewitness... |
| 2007 SLD 1978, 2007 PLC 575 | Appeal No.80 of 2001 , decided on 26.06.2006 | In the landmark case of Dr. Mushtaq Ahmed Qureshi versus the Government of Sindh, the Service Tribunal of Sindh adjudicated a significant dispute concerning civil service promotions and seniority. The appellant, Dr. Qureshi, challenged a Notification issued on 4th November 2000, which had unjustly promoted a junior colleague to a senior position over him, thereby violating established seniority protocols. The core of the dispute revolved around the interpretation and application of the Sindh Civil Servants Act (XIV of 1973) and associated rules, specifically sections 8(4) and 24, as well as the Sindh Civil Servants (Probation, Confirmation and Seniority) Rules, 1975, Rule 13, and the Sindh Civil Servants (Appointment, Promotion and Transfer) Rules, 1974, Rule 8-A(2). Dr. Qureshi had been appointed as Assistant Professor of Orthopaedic Surgery on an ad hoc basis in April 1985 and was regularized in September 1987. His colleague, the respondent, was appointed in a similar capacity in Fe... |
| 2024 SLD 196 = 2024 SLD 129 | Writ Petitions Nos. 5324, 5343, 5055 and 6545 of 2 , decided on 14.02.2023 | This case involves the Lahore High Court's decision regarding the removal and appointment of law officers by the caretaker government of Punjab. The court addressed the powers of the caretaker government under the Constitution and the Elections Act, specifically focusing on the need for impartiality in the administration of elections. The decision emphasized the caretaker government's role in ensuring free and fair elections while adhering to legal processes. The judgment is significant for understanding the legal constraints on caretaker governments in Pakistan, especially regarding appointments and removals that could influence electoral integrity. This case is relevant for legal scholars, practitioners, and policymakers concerned with electoral law and governance during transitional periods.... |
| 1986 SLD 864, 1986 SCMR 1391 | Criminal Petition for Leave to Appeal No. 4-K of 1 , decided on 06.04.1986 | In the landmark case of Criminal Petition for Leave to Appeal No. 4-K of 1986, the Supreme Court of Pakistan rendered a pivotal decision on April 6, 1986, concerning the cancellation of pre-arrest bail granted to Imam Bux and his associates. The petitioner, Haji Ali Bux, challenged the High Court of Sind's earlier refusal to grant pre-arrest bail to the respondents based on substantial evidence linking them to the murder of Karam Khan. Despite the initial denial, the Military Court had subsequently granted bail, only to have the case transferred to a civil court. The Supreme Court meticulously examined the procedural aspects, emphasizing that once the case was handed over to the civil court, the proper legal pathway for seeking bail was through the trial court under section 497 of the Criminal Procedure Code (Cr.P.C.), not through further appeals to higher courts. The judges, including Chief Justice Muhammad Haleem, upheld the decision to cancel the Military Court's bail, reinforcing t... |
| 1971 SLD 543, (1971) 80 ITR 236 | IT REFERENCE No. 57 OF 1963 , decided on 03.02.1970 | In the landmark case of P.D. Ghanekar v. Commissioner of Income Tax, adjudicated by the Bombay High Court on February 3, 1970, the court delved into the intricacies of the Income-tax Act, 1961, particularly focusing on section 10(3) and its correspondence with section 4(3)(vii) of the Indian Income-tax Act, 1922. The crux of the dispute revolved around whether the sums received by the assessee, amounting to Rs. 42,500 and Rs. 35,000 in the assessment years 1957-58 and 1958-59 respectively, could be exempted as casual and non-recurring receipts. The assessee, acting as a chartered accountant, negotiated a settlement between Dandekar and Company H, subsequently assigning the claim to Vartak in exchange for a higher sum, indicating a calculated move to generate profit. The court, after a thorough analysis of the facts, held that the receipts were not casual in nature due to the deliberate and profit-driven actions of the assessee. This case underscores the importance of distinguishing bet... |
| 2022 SLD 1171, 2022 SCMR 1093 | Civil Petition No. 3367 of 2018 , decided on 21.02.2022 | In the landmark case Civil Petition No. 3367 of 2018, the Supreme Court of Pakistan delivered a significant judgment on February 21, 2022, addressing the complexities of specific performance under the Specific Relief Act, 1877, and constitutional provisions. The petitioners, SARDAR TARIQ MASOOD, MAZHAR ALAM KHAN MIANKHEL, and QAZI MUHAMMAD AMIN AHMED, contested the dismissal of their suit for specific performance filed in the Islamabad High Court. The core issue revolved around the alleged failure of the plaintiff to prove the execution of the sale agreement and the subsequent payment of the sale consideration. Furthermore, the suit was challenged for being time-barred, as it was filed more than nine years after the agreement without a justified reason for the delay. The petitioner, subsequently being the new purchaser of the disputed immovable property, found their claims invalidated due to the established findings against the proforma respondent. The Supreme Court, led by Justice MAH... |
| 2009 SLD 118, 2009 CLD 1098 | C. P No.1310-of 2003 , decided on 29.10.2005 | In the landmark case of Lakson Tobacco Company Ltd. versus Central Board of Revenue and others, the Sindh High Court addressed critical issues surrounding export finance and governmental fiscal policies. The petitioner, a prominent tobacco manufacturer, sought relief from penalties imposed by the State Bank of Pakistan under the Export Finance Scheme, arguing that the sudden withdrawal of excise duty and sales tax exemptions on cigarette exports rendered their business non-viable. Despite these claims, the Court upheld the penalties, emphasizing that the company's continued availing of concessionary finance amidst known non-viability constituted an abuse of the facility. Key legal frameworks such as the General Clauses Act, 1897, and the Constitution of Pakistan, 1973, were pivotal in the Court's decision to dismiss the petition. This case underscores the judiciary's stance on contractual obligations and the non-applicability of force majeure in scenarios where misconduct or lack of du... |
| 2001 SLD 2268, (2001) 83 TAX 164, (2000) 243 ITR 5 | C.A. NO. 3178 OF 1999 , decided on 01.01.2001 | In the landmark case of Commissioner of Income Tax vs. Chika Ltd, the Supreme Court of India deliberated on the applicability of the Income Tax Act, 1961, specifically section 35B and its subsection 35(B)(1)(b). The core issue revolved around whether the export markets development allowance could be claimed for expenditures related to foreign indenting business, even when the associated services were rendered within India. The Tribunal had initially ruled in favor of Chika Ltd, allowing the deduction. However, upon appeal, the High Court upheld this decision, leading the matter to the Supreme Court. The apex court, referencing the precedent set in CIT v. Stepwell Industries Ltd., clarified that weighted deductions under section 35B are not permissible for commissions paid to Indian entities concerning sales made abroad. This interpretation underscores the importance of adhering to the precise legal frameworks governing tax deductions and allowances. The judgment not only reinforces the... |
| 2019 SLD 2368, 2019 PLJ 423 | Crl. As. 3-P & 4-P of 2014 , decided on 30.04.2019 | In the case of Crl. As. 3-P & 4-P of 2014, the Supreme Court of Pakistan addressed the critical issues surrounding the conviction for murder under the Pakistan Penal Code. The case revolved around the dying declaration of the deceased, which was pivotal in determining the outcome of the trial. The court emphasized the need for rigorous scrutiny of dying declarations and highlighted the necessity of having the recording officer as a witness to ensure the integrity of such statements. Ultimately, the Court ruled in favor of the convict, allowing the appeal and setting aside the previous conviction, thereby underscoring the importance of due process and the principle of benefit of the doubt in criminal justice. This case serves as a significant precedent in the interpretation of evidence in murder cases, particularly regarding dying declarations and their admissibility.... |
| 1999 SLD 158, 1999 PTD 1029, (1997) 226 ITR 211 | I.T.R. No.24 of 1992 , decided on 08.08.1996 | In this notable case from the Kerala High Court, the court examined the application of the Income Tax Act, 1961 regarding exemptions for charitable trusts. The case centered around Agappa Child Centre, which sought exemption under Section 11 after purchasing a refrigerator for its operations before the completion of its trust buildings. The refrigerator was kept at the residence of the managing trustee, leading to a determination that it was used for the benefit of a prohibited person under Section 13(3). The court's ruling underscored the importance of adherence to statutory provisions designed to prevent misuse of trust property for personal gain. The decision reinforced the interpretation of 'property' within the context of the Act, clarifying that it includes both movable and immovable assets. The case serves as a critical reference for future interpretations of tax exemptions for charitable organizations, emphasizing the necessity for compliance with the legal framework governing ... |
| 1982 SLD 193, 1982 SCMR 196 | Criminal Petition for Special Leave to Appeal No. , decided on 15.04.1979 | This case revolves around the cancellation of bail granted to a respondent accused of murder. The petitioner challenged the bail on grounds of misuse, citing an incident where the respondent allegedly attacked the brother of the deceased post-release. The Supreme Court of Pakistan upheld the High Court's decision to grant bail, stating that the circumstances at the time of the decision were appropriate and that later events could not be grounds for reversal. The case highlights critical aspects of bail law under the Criminal Procedure Code and the Penal Code, emphasizing the need for cogent reasons for bail cancellation. Key terms include 'bail cancellation', 'misuse of bail', and 'murder trial'. This case serves as a precedent for future bail applications and emphasizes the significance of judicial discretion in bail matters.... |
| 2008 SLD 4123, (2008) 303 ITR 462 | IT APPEAL No. 144 OF 2003 , decided on 04.04.2006 | In the case of IT APPEAL No. 144 OF 2003, the Madhya Pradesh High Court addressed a significant issue regarding the procedural obligations of the Appellate Tribunal under the Income-tax Act, 1961. The Court found that the Tribunal had inadequately addressed the deductions claimed by the assessee, Ferro Concrete Construction (I) P. Ltd., during the assessment year 1993-94. The Tribunal's cursory handling of the appeal, lacking detailed discussion or reference to applicable case law, was deemed unacceptable. The High Court underscored the importance of a thorough analysis in tax matters, particularly when evaluating claims for deductions. Consequently, the appeal was remanded to the Tribunal for a complete and reasoned review of each deduction, ensuring that proper judicial standards were upheld. This case highlights the critical role of the Tribunal in tax adjudication and the necessity for a meticulous approach to ensure justice and compliance with legal standards. Tax law practitioner... |
| 1985 SLD 781, 1985 SCMR 1386 | Civil Petition No. 392 of 1980 , decided on 04.03.1985 | In the landmark case of Civil Petition No. 392 of 1980, the Supreme Court of Pakistan addressed critical issues surrounding procedural compliance in civil litigation. The case revolved around the non-compliance with Order III, Rule 4 of the Civil Procedure Code, which pertains to the proper execution and presentation of power-of-attorney documents in court. The petitioners, representing defendants in a prior case, sought leave to appeal against the Lahore High Court's decision, which had deemed the irregularities in the power-of-attorney as excusable. The Supreme Court scrutinized the circumstances under which the appeal was filed and the significance of proper legal representation, particularly following the death of the original counsel. The court concluded that the appeal was not presented within the required time frame due to the failure to provide a duly signed power-of-attorney. This decision underscores the necessity for legal practitioners to ensure compliance with procedural r... |
| 2004 SLD 3187, 2004 PLJ 418 | C.A.No. 1027 of 1996 , decided on 03.11.2003 | This case revolves around the application of the principle of res-judicata in matters of inheritance and will execution under the Rehabilitation Settlement Scheme. The Supreme Court of Pakistan upheld the Lahore High Court's decision that the earlier claims made by the appellants regarding inheritance were invalid due to jurisdictional issues. The will executed by Nabi Bakhsh in favor of the heirs of his pre-deceased son was recognized as a separate claim that could be adjudicated in civil court. This case highlights the importance of legal jurisdiction in inheritance claims and the proper execution of wills, particularly in the context of the Rehabilitation Settlement Scheme. Key legal terms include res-judicata, inheritance rights, and will execution, making this case significant for those studying property law and inheritance in Pakistan.... |
| 2003 SLD 2712, 2003 CLC 1489 | Regular Second Appeal No. 88 of 1996 , decided on 05.05.2003 | This case revolves around a regular second appeal concerning a suit for possession through pre-emption, where the Lahore High Court examined the findings of the lower courts regarding the appellant's failure to prove necessary Talbs. The court noted that the appellant claimed to have learned about the sale of the property after a considerable delay, but the lower courts found inconsistencies in his testimony and that of his witnesses. The High Court emphasized the importance of adhering to procedural requirements in pre-emption cases, ultimately affirming the lower courts' dismissal of the suit. This decision reinforces the principle that factual determinations made by lower courts should not be overturned unless there is a clear legal error. Key trending keywords include 'pre-emption', 'civil procedure', 'Lahore High Court', and 'Talbs'.... |
| 1986 SLD 1737, (1986) 160 ITR 729 | IT REFERENCE No. 105 OF 1977 SEPTEMBER 4/5, 1985 | In the landmark case of Commissioner of Income Tax v. Avkash Nidhi, the Gujarat High Court scrutinized the application of Section 11(1A) of the Income-tax Act, 1961, in the context of tax exemptions for public charitable trusts. Avkash Nidhi, a public charitable trust, received a donation comprising 60 ordinary shares of Company K from Smt. Leena A. Sarabhai. These shares were encumbered by a debt of Rs. 80,500 and were pledged to the creditor, Sheth Karamchand Premchand. To satisfy this encumbrance, the trust disposed of 200 ordinary shares of Company C, realizing a net consideration of Rs. 80,900. The central legal question revolved around whether the utilization of the net proceeds from the sale to discharge the debt constituted the acquisition of a new capital asset, thereby qualifying the trust for tax exemption under Section 11(1A). Initially, the Income Tax Officer (ITO) rejected the trust's claim for exemption, leading the matter to the Tribunal. The Tribunal, however, sided w... |
| 1995 SLD 619, 1995 SCMR 508 | Criminal Petition No. 383/1 of 1993 , decided on 08.05.1994 | This case revolves around a fatal shooting incident that occurred between the petitioner, Parvaiz Iqbal, and the deceased, Muhammad Akbar. The quarrel arose over the disposal of water in a pit, which led to a confrontation. After the altercation, the petitioner retrieved a gun from his home and shot the deceased, resulting in his death. The Supreme Court of Pakistan evaluated the circumstances surrounding the case, including the absence of premeditation and the nature of the relationship between the parties. The court found the testimony of the prosecution witnesses to be reliable and concluded that the petitioner could not successfully challenge the factual findings of the lower courts. The decision highlighted the factors that mitigated against the imposition of the death penalty, leading to the dismissal of the appeal. This case underscores the importance of thorough examination of evidence and the context of criminal actions in legal proceedings.... |
| 1988 SLD 669, 1988 PLC 79 | 550/988 of 1984 , decided on 13.02.1985 | This case revolves around the appeal of Muhammad Ashraf, an Assistant Sub-Inspector (ASI) of Police who was reverted to his substantive rank due to alleged misconduct during an investigation. The Service Tribunal examined the circumstances surrounding his reversion and the subsequent penalties imposed. The Tribunal found that the reversion constituted a penalty and highlighted the necessity of adhering to procedural fairness as established by the Punjab police (Efficiency and Discipline) Rules. The decision ultimately underscored the importance of due process in disciplinary actions within police ranks, affirming that the appellant was entitled to be reinstated to his previous position while upholding the forfeiture of his approved service. This case serves as a significant reference point for similar future cases involving police conduct and disciplinary measures.... |
| 1978 SLD 143, 1978 SCMR 166 | Civil Petition for Special Leave to Appeal No. 55 , decided on 19.11.1977 | In the landmark case of Civil Petition for Special Leave to Appeal No. 55 P of 1975, adjudicated by the Supreme Court of Pakistan on November 19, 1977, the petitioner, Haji Malik Aman, sought special leave to appeal against the decision rendered by the Settlement Commissioner (Lands) Peshawar and three others. Represented by esteemed advocates Syed Muhammad Shahudul Haque and Khawaja Wali Muhammad, the petitioner contested the delay in filing the petition, arguing that the statutory limitation period did not commence during the court's extended vacation period. The core issue revolved around the condonation of delay, a critical aspect in legal proceedings where timely filings are paramount. The case was presided over by Justices Dorab Patel and Nasim Hassan Shah, who meticulously examined the arguments presented. The petitioner contended that the long vacation period should equate to a suspension of the limitation period, thereby justifying the delay in filing. However, the Supreme Co... |
| 2002 SLD 2088, 2002 CLD 264 | Writ Petition NoA1383 of 1994 , decided on 17.10.2001 | In the case of Writ Petition NoA1383 of 1994, the Lahore High Court addressed a significant issue regarding the dismissal of a petitioner's application under the Banking Companies (Recovery of Loans) Ordinance. The petitioners had secured a loan from the National Bank of Pakistan but failed to honor their repayment commitments, leading to the bank filing a recovery suit. The Banking Court dismissed the petitioners' application for non-prosecution due to their failure to deposit a process fee, despite the petitioners showing bona fides by depositing a substantial amount towards their liability. The High Court found this dismissal to be overly technical and emphasized that judicial proceedings must prioritize substantive justice over procedural technicalities. The court's decision to set aside the Banking Court's order serves as a reminder of the importance of fair judicial processes, particularly in financial disputes involving banking institutions. This case underscores the necessity f... |
| 1982 SLD 1492, 1982 PLC 387 | RI-640 of 1978 , decided on 07.07.1980 | In the case of Khalid Mahmood vs. Punjab Urban Transport Corporation, the appellant, employed as a bus conductor, was charged with misconduct for failing to issue tickets to passengers while collecting fares. The Labour Appellate Tribunal ruled against him, emphasizing that the inquiry process provided sufficient opportunity for his defense, which he failed to utilize adequately. The Tribunal's decision was based on the clear evidence of misconduct, as the appellant's actions were deemed deliberate and not a result of circumstances beyond his control. This case highlights the significance of adhering to workplace regulations and the consequences of neglecting responsibilities in the transport sector. It also underscores the importance of participation in inquiry proceedings to ensure fair representation. The Tribunal's ruling serves as a reminder of the legal obligations placed on employees in public service roles, particularly in ensuring compliance with established operational protoc... |
| 2007 SLD 1516 = 2007 SCMR 1900 | Civil Appeal No.2281 of 2006 , decided on 21.02.2007 | In the case of 'WATER AND POWER DEVELOPMENT AUTHORITY vs MUHANIMAD JEHANGIR ASIF', the Supreme Court of Pakistan addressed issues regarding the promotion of Junior Engineers within different wings of the Water Authority. The respondent, a Junior Engineer in the Water Wing, challenged the decision that granted time scale promotions to several officers in the Power Wing while he was overlooked. The court ruled that the respondent, being a diploma holder, was not eligible for the same promotion rules that applied to graduate engineers in the Power Wing. The ruling emphasized the necessity of distinct rules for different disciplines within the organization to avoid unjust comparisons. The decision reinforces the importance of adhering to qualifications and the specific rules governing each category of employees, thereby ensuring fair treatment under the law without violating constitutional principles of equality.... |
| 1994 SLD 673, 1994 PLC 363 | 253(P) of 1992 , decided on 16.10.1993 | ... |
| 2003 SLD 263, 2003 PTD 288 | Complaint No. 3237 of 2002 , decided on 18.07.2002 | The case revolves around a complaint filed by Ch. Allah Rakha against the Secretary of the Revenue Division, Islamabad, regarding the retention of his books of account. The Federal Tax Ombudsman addressed the complaint under the Federal Tax Ombudsman Ordinance, 2000. The applicant sought compensation for losses incurred due to the unwarranted retention of his financial records. Previously, the applicant had approached the Wafaqi Mohtasib and later the President of Pakistan, who directed the C.B.R. to compensate him for the delay. The Ombudsman ruled that the decision made by the President could not be revisited by any other authority, leading to the closure of the case. This case highlights the procedural limitations within the federal tax system, showcasing the importance of finality in administrative decisions and the boundaries of the Ombudsman's authority.... |
| 2019 SLD 2181, 2019 PLJ 65 | Civil Revision No. 542 of 2010 , decided on 20.03.2018 | In the landmark case of Civil Revision No. 542 of 2010, the Quetta High Court meticulously dissected the legal proceedings that transpired between the Quetta Metropolitan Corporation and Abdul Malik & Others. The case, cited as 2019 SLD 2181 and 2019 PLJ 65, revolved around the contentious issue of the removal and reinstatement of cabins and khokhas near key government offices in Quetta. Initially granted permission in the mid-1980s by the defunct Quetta Municipal Corporation, the plaintiffs faced adversity when their cabins were damaged during the tumultuous events following the assassination of Nawab Muhammad Akbar Bugti in 2006. Despite having paid taxes and securing permissions, the abrupt change in local administration led to demands for the removal of these structures, sparking legal battles. The Quetta High Court, presided over by Justice Abdullah Baloch, critically reviewed the decisions of the lower courts, highlighting significant procedural lapses. The trial court had decre... |
| 1990 SLD 1754, (1990) 182 ITR 222 | The 1990 case of Aminchand Payarelal Ltd. versus Commissioner of Income Tax, cited as 1990 SLD 1754 and (1990) 182 ITR 222, adjudicated in the esteemed Calcutta High Court, addresses critical aspects of income tax compliance under the Income-tax Act, 1961. Central to the case was the application of Section 271(1)(a), which imposes penalties for the late filing of tax returns. The petitioner, Commissioner of Income Tax, served a notice under Section 139(2) requiring Aminchand Payarelal Ltd. to file their return within 30 days. The company failed to comply within this period, leading to the imposition of a penalty for the delay. Despite filing a return later, declaring a loss, and undergoing a revision of their assessed income, the Tribunal canceled the penalty, citing reasonable cause based on the loss declared. However, the High Court reversed this decision, asserting that the obligation to file a return in response to a Section 139(2) notice persists irrespective of the financial outc... | |
| 2017 SLD 611 = 2017 MLD 282 | W.P. No. 8320 of 2015 , decided on 12.11.2015 | In the landmark case W.P. No. 8320 of 2015 adjudicated by the Lahore High Court on November 12, 2015, petitioner Mukhtar Ahmad challenged the rejection of his nomination papers for the Seat of General Member of Union Council No. 130 Rindan, Tehsil Liaqat Pur, Rahim Yar Khan. The core issue revolved around the validity of the signatures and thumb impressions of his proposer and seconder, Muhammad Maqbool and Irfan Ali, respectively. Ahmad contended that both had been coerced by rival candidates to retract their support, leading to the dismissal of his nomination by the Returning Officer based on the absence of genuine proposer and seconder endorsements. The court meticulously examined the application of the Punjab Local Government (Conduct of Elections) Rules, 2013, specifically Rule 14(3)(d), and the Qanun-e-Shahadat (10 of 1984), Article 84, which empowers courts to compare disputed signatures and thumb impressions with authenticated samples. Referencing precedents such as Mst. Aziz ... |
| 1983 SLD 16, 1983 PTD 87 | Civil Appeals Nos. 34 and 50 of 1981 , decided on 19.01.1982 | This case revolves around the interpretation of the Income Tax Act, 1922, focusing on the powers of Income Tax authorities in rejecting trading accounts and determining gross profit rates. The Supreme Court analyzed whether the grounds for rejecting accounts were established and whether the determination of gross profit was a question of fact. The judgment underscores the necessity for assessing officers to provide clear reasons based on material evidence when rejecting accounts. The ruling affirms the importance of adhering to the provisions of the Income Tax Act, ensuring that proper accounting practices are followed. The case highlights critical aspects of taxation law, making it essential reading for tax practitioners and legal professionals. Key terms include 'Income Tax Act', 'gross profit', 'trading accounts', and 'assessment'. This case serves as a pivotal reference for understanding the legal framework governing income taxation in Bangladesh.... |
| 1982 SLD 407, 1982 SCMR 641 | Criminal Petition for Special Leave to Appeal No. , decided on 10.03.1982 | ... |
| 2006 SLD 1999 = 2006 CLC 366 | Constitutional Petition No.D-356 of 2004 , decided on 14.09.2004 | In the significant Legal case of Constitutional Petition No.D-356 of 2004, the Sindh High Court delivered its decision on September 14, 2004, addressing the dispute between the petitioners led by FAQIR MUHAMMAD and the respondents including the Secretary of the Government of Sindh and the Board of Revenue, Karachi. The core of the case revolved around the cancellation of plot allotments under the Sindh Goathabad (Housing Scheme) Act, 1987. Petitioners, asserting their rightful ownership of plots through sanctioned Sanads, Form-II, and Site plans, challenged the government's decision to revoke these allotments, thereby labeling themselves as lawful occupants rather than encroachers. Represented by prominent lawyers Ghulam Abbas Soomro, Ahmed Pirzada, and Manzoor Ahmed, the petitioners contended that the authorities' actions to demolish existing constructions on their plots were illegal and beyond their jurisdiction. They argued that their possession of official documents confirmed thei... |
| 1984 SLD 1895, 1984 PLC 1453 | 134/1607 of 1982 , decided on 16.09.1984 | In the case of Tariq Abdullah Chaudhry vs. Province of Punjab, the Service Tribunal addressed the improper dismissal of a civil servant under the Punjab Civil Servants (Efficiency and Discipline) Rules, 1975. The case revolved around alleged misconduct, corruption, and negligence during the procurement of wheat. The Tribunal found that the Deputy Director Food acted without jurisdiction, and the dismissal was set aside. This case highlights the importance of adhering to proper legal procedures and the jurisdiction of authorities in disciplinary actions against civil servants. Keywords include 'Punjab Civil Servants', 'misconduct', 'jurisdiction', 'disciplinary action', and 'reinstatement'.... |
| 2014 SLD 2589, 2014 YLR 1350 | Civil Revision No. 1170 of 2002 | In the landmark case of Civil Revision No. 1170 of 2002, adjudicated by the Lahore High Court, the core issue revolved around the rightful ownership and possession of a contested property recorded under Mutation No. 471 dated 7-4-1994. The petitioners, led by Mst. Nazir and two others, alleged fraudulent transactions during the mutation process, asserting that they were never properly involved in the Rapat entry and did not receive any sale proceeds, thereby questioning the validity of the proprietary and possessory claims by the respondents, Muhammad Iqbal and two others. The primary legal frameworks governing this case were the Civil Procedure Code (V of 1908) and the Specific Relief Act (I of 1877), specifically sections O.XLI, R.27, and S.42. The case unfolded with the trial court allowing the petitioners' suit based on substantial evidence, prompting the respondents to seek revision. The appellate scrutiny focused on the procedural appropriateness of allowing additional evidence, ... |
| 2016 SLD 616 | NEW ITA No. 448/IB/2015 , decided on 09.06.2016 | In the case at hand, M/s. Dass Associates challenged the orders issued by the CIR regarding the non-deduction of withholding tax on the purchase of animals intended for supply to an NGO. The taxpayer argued that the assessing officer did not adequately consider the nature of the transactions, particularly that the purchases were made in cash and did not exceed the prescribed threshold for tax deduction. The Tribunal found that the assessing officer's reliance on estimates and presumptions was flawed, leading to a decision in favor of the taxpayer. The ruling emphasized the importance of adhering to legal requirements regarding tax deductions and highlighted the need for the tax authorities to provide clear evidence of tax liability. The case underscores the complexities involved in tax law, particularly concerning cash transactions and the applicability of withholding tax exemptions. Keywords: income tax, withholding tax, tax exemption, cash purchases, Appellate Tribunal, tax liability... |
| 2013 SLD 1669, 2013 SCMR 1618 | Criminal Appeals Nos.245 and 246 of 2009 , decided on 06.06.2013 | The case revolves around the tragic incident where nine individuals were killed by the accused, leading to their conviction under section 302(b) of the Penal Code. The Supreme Court's decision reflects a critical analysis of the evidence presented, highlighting the importance of due process in capital punishment cases. The Court emphasized the necessity for the prosecution to meet the burden of proof beyond a reasonable doubt. This case serves as a pivotal example of the judicial system's checks and balances in delivering justice while upholding the principles of fair trial and legal representation. Keywords such as 'capital punishment', 'common intention', 'murder conviction', and 'Supreme Court appeal' are integral for understanding the case's context and implications.... |
| 2001 SLD 587, 2001 PTD 3610, (2000) 82 TAX 265 | Writ Petitions Nos. 34820, 34919, 34920, 35026 and , decided on 02.08.1999 | In the landmark case adjudicated by the Karnataka High Court, Writ Petitions Nos. 34820, 34919, 34920, 35026, and 35027 of 1998, the court addressed pivotal issues surrounding income tax recovery, specifically garnishee proceedings under the Indian Income Tax Act, 1961. The case centered on the attachment of fixed deposit receipts by the Income Tax Department, invoking Section 226(3) of the Act. The petitioners, led by VYSYA BANK LTD., contested the authority of the tax officials to attach fixed deposits, arguing the absence of an immediate obligation to pay. However, the court decisively affirmed that the relationship between a debtor and creditor is fundamental for such legal actions. It was established that a fixed deposit receipt signifies a debtor-creditor relationship, thereby empowering tax authorities to attach these deposits even before their maturity date. The court referenced several precedent cases, including Adam (K.M.) v. ITO and Buddha Pictures v. Fourth ITO, to reinforc... |
| 2019 SLD 1385, 2019 PLD 238 | Civil Revision No. 307 of 2017 , decided on 04.12.2018 | The case revolves around the issuance of a succession certificate to Sofia Ashfaq following the death of her husband, Muhammad Ashfaq Bhatti. The respondents contested her claim, arguing that her marriage was invalid due to her prior marriage not being properly dissolved. The Islamabad High Court ruled in favor of Sofia Ashfaq, reinstating the Trial Court's decision to grant the succession certificate. The Court clarified that even if the marriage was irregular, it was not void, and the petitioner was entitled to her share pending any final determination in related civil suits. This case underscores the complexities of family law, succession rights, and the procedural distinctions between summary proceedings and full trials. The decision reinforces the principle that while the issuance of a succession certificate allows for the collection of debts, the underlying legal status of heirs remains subject to further adjudication.... |
| 1980 SLD 1140 = (1980) 125 ITR 55 | , decided on 27.02.1980 | In the pivotal case of Umaid Charitable Trust versus Commissioner of Income Tax, the Rajasthan High Court delivered a landmark decision on February 27, 1980, reinforcing the tax-exempt status of charitable trusts under the Income-tax Act, 1961. Central to the case was whether the Umaid Charitable Trust's income from business activities could be exempted under Section 11 and Section 2(15) of the Act. The trust, established with objectives including relief of the poor, advancement of education, medical relief, and promotion of science, art, and literature, engaged in business undertakings solely to further its charitable goals. Despite challenges from the Income Tax Officer and conflicting tribunal decisions, the High Court upheld the trust's exemption, aligning with the Supreme Court's stance in Addl. CIT v. Surat Art Silk Cloth Manufacturers Association. The court clarified that profit-making activities, when directed towards charitable purposes, do not negate the trust's eligibility f... |
| 1993 SLD 125, 1993 PTD 1019, (1993) 200 ITR 366 | , decided on 21.01.1993 | In the landmark case of Kerala Publicity Bureau versus Commissioner of Income Tax, adjudicated by the Kerala High Court on January 21, 1993, the court delved into the nuances of partnership registration under the Kerala Agricultural Income Tax Act, 1950, and the Income Tax Act, 1961. The core issue revolved around whether a firm could be denied registration solely because the partnership deed did not explicitly specify the individual shares of partners in the firm's losses, even though the profit-sharing ratios were clearly outlined. The petitioner, Kerala Publicity Bureau, contended that the absence of explicit loss-sharing clauses should not be a deterrent to obtaining necessary tax registrations, especially when the profit-sharing ratios provided a clear framework for potential loss distribution. The court meticulously examined the relevant statutory provisions, particularly section 27 of the Kerala Agricultural Income Tax Act and section 184 of the Income Tax Act, 1961, alongside ... |
| 1994 SLD 337 = 1994 CLC 1471 | Regular Second Appeal No. 83 of 1993 , decided on 19.12.1993 | In this landmark decision by the Lahore High Court concerning land acquisition under the Land Acquisition Act of 1894, the appeal revolved around the issues of ownership rights and jurisdiction of civil courts in acquisition proceedings. The appellants, Syed Qaiser Hussain and others, contested the Municipal Corporation's claim over land acquired through a notification issued in 1979. The court ruled that the mere issuance of notification under section 4 did not complete the acquisition process, as no further steps were taken, including the crucial award by the Collector. The judgment emphasized that the plaintiffs retained their ownership rights until formal possession was taken. This case serves as a significant reference for similar disputes regarding land acquisition, underscoring the importance of procedural compliance in property rights.... |
| 1985 SLD 1339, (1985) 155 ITR 618 | TAXATION CASE NO. 6 OF 1976 | In the case of Commissioner of Income Tax v. Ganga Dayal Sarju Prasad, the Patna High Court addressed the implications of amendments made to sections 274 and 275 of the Income-tax Act, 1961, regarding the imposition of penalties for concealed income. The case arose from the assessment proceedings for the year 1966-67, where the Income Tax Officer (ITO) had referred the matter to the IAC after identifying concealed income exceeding the threshold for penalty referral. The IAC imposed a penalty after the amendment, which raised the minimum threshold for IAC jurisdiction. The court found that procedural changes in tax law do not affect ongoing proceedings unless explicitly stated. This ruling emphasizes the importance of understanding procedural versus substantive rights in tax law, particularly in relation to penalties for income concealment. The decision supports the notion that amendments to procedural law can apply retroactively to pending cases, allowing the IAC to impose penalties ev... |
| 2006 SLD 138 = 2006 PTD 1665 | I.T.As. Nos. 260/LB, 562/LB, 1721/LB and 699/LB of , decided on 16.04.2005 | In the landmark case of I.T.As. Nos. 260/LB, 562/LB, 1721/LB and 699/LB of 2003, the Income Tax Appellate Tribunal adjudicated on multiple appeals concerning assessment years 1998-99, 1999-2000, and 2000-2001. The appellant, a private limited company functioning as a commission agent for Honda Motors, challenged various additions and rejections made by the Assessing Officer under the Income Tax Ordinance, 1979, and the Constitution of Pakistan, 1973. Central to the case were issues related to the validity of assessments made after the expiry of six months from an interim High Court order, and the admissibility of audit reports that were sub judice prior to the Lahore High Court. The tribunal, comprising Judicial Member Rasheed Ahmed Sheikh and Accountant Member Javed Tahir Butt, meticulously examined the procedural adherence by the Assessing Officer, particularly focusing on sections 62, 62(1), 4, 4(A), 24, 24(i), and 24(ff) of the Income Tax Ordinance, and sections 199(4A) and 254 of... |
| 1965 SLD 78 = 1965 PLD 254 | Civil Appeal No. 62 of 1964 , decided on 10.12.1964 | In the landmark case of Civil Appeal No. 62 of 1964, decided on December 10th, 1964, the Supreme Court of Pakistan addressed significant issues under the Displaced Persons (Compensation and Rehabilitation) Act, 1958. The appellant, Mirza Muhammad Yaqub, sought the transfer of Sudershan Re-Rolling Mill, located in Amloknagar, Sargodha, based on his claims under para. 15(2) and para. 15(3) of the Act. The case revolved around the appellant's inability to substantiate his claims effectively. Despite being an allottee from the Industrial Rehabilitation Board and alleging abandonment of another industrial concern in India, the appellant failed to provide concrete evidence of the required investment or the abandonment claims as per the Act's provisions. The Supreme Court meticulously analyzed the applicable laws, emphasizing that the rights under the Act are enforceable solely through applications to the Settlement Authorities and not via ordinary civil litigation. The Court also highlighted... |
| 2017 SLD 1443, 2017 CLD 531 | Appeal No. 35 of 2016 , decided on 12.07.2016 | In the case of Shireen Arshad Khan vs. Director of the Securities and Exchange Commission of Pakistan, the appeal revolved around the legality of penalties imposed for alleged violations of company regulations. The key issue was whether the Show Cause Notice (SCN) was appropriately issued to the Appellant. The Appellant, Shireen Arshad Khan, contested the allegations relating to excessive perks and remuneration provided to her as Chairperson of Aik Hunar Aik Nagar, arguing that she was not a member of the company and thus not subject to the rules in question. The court's decision underscored the importance of fair procedural practices in regulatory enforcement and highlighted the necessity for proper notification in compliance with legal mandates. The ruling not only set aside the penalty but also reinforced principles of justice and due process within corporate governance. The implications of this case are significant for regulatory bodies and corporations alike, emphasizing the need ... |
| 2022 SLD 6411, 2022 PCRLJ 71 | Criminal Miscellaneous No. 1344-B of 2020 , decided on 05.01.2021 | In the landmark case of Irfan Sarwar versus the State, adjudicated by the Islamabad High Court on January 5, 2021, the petitioner faced serious allegations under the Prevention of Electronic Crimes Act (PECA) 2016, specifically sections 20 and 22, which address offenses related to the dignity of natural persons and child pornography. The petitioner was accused of operating unauthorized Facebook and WhatsApp groups designed to distribute and propagate child sexual exploitation content, thereby committing heinous crimes against society and its most vulnerable members. The case, referenced under citations 2022 SLD 6411 and 2022 PCRLJ 71, underscores the judiciary's stringent stance against cyber-enabled child exploitation. The court, led by Judge Tariq Mehmood Jahangiri, meticulously reviewed the evidence, including digital footprints and forensic reports linking Sarwar to the creation and administration of malicious social media profiles and groups. Despite the defense's claims of illite... |
| 2010 SLD 2313, (2010) 102 TAX 178, 2010 PTD 2012 | I.T.As. Nos. 607 and 608 of 2000 , decided on 23.02.2010 | In the case of I.T.As. Nos. 607 and 608 of 2000, the Sindh High Court addressed significant issues regarding the taxation of non-resident banking companies in Pakistan, specifically concerning the deductibility of Head Office Expenses under the Income Tax Ordinance, 1979 and the Income Tax Rules, 1982. The court analyzed the interplay between domestic tax laws and international tax treaties, emphasizing the overriding effect of such treaties on local legislation. The judges, GULZAR AHMAD and IRFAN SAADAT KHAN, examined the arguments presented by both the petitioners and respondents, ultimately ruling in favor of the bank. This case highlights critical aspects of tax law, particularly in relation to non-resident entities and the complexities of international taxation, making it a pivotal reference for practitioners and scholars in the field of tax law. The decision reinforces the importance of the Tax Treaty provisions in determining tax liabilities and deductions for non-resident entit... |
| 2019 SLD 2527 | S.T.A. No. 121/IB/2018 , decided on 24.07.2019 | In the case of M/S KAROT POWER COMPANY (PVT.) LTD. vs. CIR, CORPORATE ZONE, the Appellate Tribunal Inland Revenue addressed the issue of excess input tax refund claims under the Sales Tax Act, 1990. The appellant, a power generation plant under construction, filed for a refund of input tax for multiple months but was denied due to not having any taxable supplies. The Tribunal ruled that the refund could only be assessed once the appellant commenced its taxable activities, thus ensuring compliance with tax regulations. This case highlights the importance of understanding the legal provisions surrounding input tax claims and the necessity for taxable activities before refunds can be processed.... |
| 2024 SLD 2884, 2024 CLC 406 | Writ Petitions Nos.3344-R, 3099-R and 1531-R of 20 , decided on 01.11.2023 | This case revolves around the legal status of certain properties in Rawalpindi, claimed by the petitioners to be their lawful ownership based on registered sale deeds. The respondents, representing the ETPB, contested these claims, asserting that the properties in question are evacuee trust properties. The Lahore High Court, presided over by Justice Mirza Viqas Rauf, emphasized the necessity of a proper inquiry into the status of these properties, guided by the Evacuee Trust Properties (Management and Disposal) Act, 1975. The court ruled in favor of the petitioners by setting aside the previous decision made by the Chairman of the ETPB, which had been deemed unlawful due to a lack of fair hearing. This ruling highlights the principles of natural justice and the procedural requirements that must be followed in determining property rights, particularly in cases involving evacuee properties. The court's decision allows for the de-sealing of the properties while a thorough inquiry is condu... |
| 1977 SLD 1193 = (1977) 108 ITR 377 | IT REFERENCE MISC. CASE No. 610 OF 1973 , decided on 29.04.1977 | In this significant case decided by the Allahabad High Court, the key issue was whether the loss from the sale of shares by a Hindu Undivided Family (HUF) should be treated as a capital loss or a business loss under the Income-tax Act, 1961. The court examined the nature of the transaction, noting that the shares had been held since 1952 and were sold in a solitary transaction. The court found that the presumption is that such a transaction does not constitute trade, and the burden of proving otherwise lies with the party asserting it. The Tribunal had previously ruled that the shares were not held as stock-in-trade, a finding that the court upheld. This case is pivotal for tax law practitioners as it clarifies the distinction between capital losses and losses incurred in the course of trade, emphasizing the need for clear evidence to support claims of trading activity. Keywords such as 'Income-tax Act', 'capital loss', 'business loss', and 'Hindu Undivided Family' are crucial for unde... |
| 1997 SLD 837, 1997 CLC 1674 | Civil Revision No.326-D of 1995 , decided on 16.05.1997 | In the landmark decision of Civil Revision No.326-D of 1995, adjudicated by the Lahore High Court on May 16, 1997, the court meticulously addressed a contentious land dispute involving the Lahore High Court Development Authority and several respondents asserting ownership over Plot No.19 in the Ahmad Block of the New Garden Town Scheme, Lahore. The core of the dispute revolved around the legitimacy of the land's inclusion in an official scheme prepared by the Development Authority and the respondents' subsequent claims to occupy and possess the land. The court delved deep into the legal frameworks governing the case, primarily referencing the Specific Relief Act of 1877, particularly Section 54, and the West Pakistan Land Revenue Act of 1967, Section 117, along with the West Pakistan Land Revenue Rules of 1968, Rule 67-A. These statutes provided the backbone for evaluating the legality of land acquisition, demarcation procedures, and the rightful ownership of the disputed plot. Centr... |
| 1973 SLD 124, 1973 SCMR 335 | Civil Petition for Special Leave to Appeal No. 1-P , decided on 20.04.1973 | This case revolves around a dispute regarding the specific performance of an agreement for the re-conveyance of land. The key parties involved are Mst. Babara and others as petitioners against Abdul Akbar and others as respondents. The case highlights the importance of procedural compliance in civil litigation, particularly concerning the presentation of evidence. The Supreme Court of Pakistan upheld the decision of the lower courts, emphasizing the petitioners' failure to seek the necessary expert evidence during the trial phase, which ultimately led to the dismissal of their petition. The case underscores the necessity for parties to adhere to procedural requirements and timely actions in order to safeguard their legal rights. The court's decision reinforces the principle that complaints regarding procedural lapses must be raised at the appropriate time and cannot be introduced belatedly. This case serves as a significant reference in civil procedure, particularly for issues related ... |
| 1986 SLD 1898, 1986 PLC 79 | Appeals Nos. 396 and 397 (L) of 1983 , decided on 17.12.1984 | This case revolves around the appeals filed by Shahid Akhtar and Ikram Ali Malik against the seniority list issued by the department. The appellants were National Savings Officers who were required to pass a departmental examination to regularize their appointment. After failing in their first two attempts, they were allowed a third chance, which they passed. However, their seniority was fixed below those who had passed earlier. The tribunal dismissed the appeals, emphasizing adherence to the rules governing seniority and the implications of the examination process. This case highlights critical issues of administrative justice, the interpretation of service rules, and the importance of following established procedures in civil service appointments. Legal representatives emphasized the merits of the case, but the tribunal maintained that the decision was in line with the governing regulations. The outcome reinforces the need for compliance with service rules in determining seniority an... |
| 2022 SLD 1385, 2022 PCRLJ 1050 | Criminal Revision No. 42994 of 2021 , decided on 28.07.2021 | In the criminal revision case numbered 42994 of 2021, adjudicated by the Lahore High Court and delivered on July 28, 2021, the court addressed significant legal issues surrounding the filing of a second First Information Report (FIR) against the petitioner, Tariq Irshad. The petitioner challenged the validity of the second FIR on the grounds that it was a mere replication of a previously quashed FIR, thereby invoking principles of double jeopardy and res judicata to argue that the second FIR should be barred under the law. The petitioner’s legal representation, led by Abdul Ghafoor Sheikh, contended that the second FIR was an attempt to subject the accused to duplicate prosecution for the same offense, which had already been dismissed by the High Court. They further argued that initiating a second FIR on identical facts would not only contravene established legal doctrines but also undermine the integrity of the judicial process. Additionally, the petitioner’s counsel sought a stay on... |
| 2002 SLD 1985, 2002 CLC 1513 | Writ Petition No.8590 of 2001 , decided on 30.04.2002 | In the pivotal case of Mst. Rukhsana Kausar versus Muhammad Ali and others, the Lahore High Court adjudicated significant issues under the Constitution of Pakistan (1973) and the West Pakistan Family Courts Act (XXXV of 1964). The petitioner sought dissolution of marriage on the grounds of Khula', contesting the Family Court's determination that she was to receive 7 Tolas of gold ornaments as part of her dower. The High Court meticulously reviewed the legal framework, emphasizing that under Article 199, the High Court’s Constitutional jurisdiction does not extend to reappraising evidence or acting as a court of appeal for factual determinations made by lower courts. The petitioner’s inability to substantiate claims of misread or overlooked evidence led to the dismissal of her appeal. Key evidentiary documents, including the Nikahnama and witness testimonies from D. W.2 Muhammad Rasheed and D. W.3 Fateh Muhammad, were scrutinized, affirming the Family Court's decision. The involvement o... |
| 1972 SLD 91, 1972 SCMR 43 | Civil Petitions for Special Leave to Appeal Nos. 1 , decided on 07.01.1972 | In the landmark 1972 Supreme Court case of 'Civil Petitions for Special Leave to Appeal Nos. 149 and 150 of 1971', the court addressed critical issues surrounding the Pakistan Administration of Evacuee Property Act (XII of 1957), specifically Section 22 concerning the redemption of property mortgages. The petitioners, representing the heirs of Hindu migrants who had mortgaged property to Muslims in 1854 and subsequently lost the right to redeem the property by 1946, sought to reclaim their assets. Despite assertions of adverse possession since 1914, the court ruled against the petitioners, emphasizing that their applications under the Act implicitly acknowledged the evacuee status of the properties, thereby invalidating their claims. The decision underscored the limitations set by historical consent decrees and statutory interpretations, reinforcing the authority of the Supreme Court in resolving property disputes involving evacuation laws. Additionally, the court referenced the Punjab... |
| 1997 SLD 430, 1997 PLD 208 | Writ Petition No. 7572/HR of 1996 | In the landmark case of Writ Petition No. 7572/HR of 1996, adjudicated by the Lahore High Court on November 20, 1996, the court addressed critical issues surrounding jurisdictional authority and the separation of judicial and executive powers within the framework of the Criminal Procedure Code (V of 1898). The petitioners, led by Mst. Kausar Parveen, challenged the legality of a search warrant issued by Judicial Magistrate Ahmad Ali Zafar of Kabirwala, District Khanewal, under section 100 of the Criminal Procedure Code. The petitioner contended that the Judicial Magistrate lacked the jurisdiction to issue such a warrant, especially since Mst. Parveen was residing outside the territorial limits of Tehsil Kabirwala, specifically in Mian Channu, District Khanewal. The court meticulously examined the provisions of the Criminal Procedure Code, highlighting sections 4(1)(m), 6, 12, 100, 107, 151, 133, 145, and 552, as well as Article 199 of the Constitution of Pakistan (1973). It was emphas... |
| 2023 SLD 1387, 2023 SCMR 967 | Criminal Petition No. 119-L of 2022 , decided on 21.02.2023 | In the case of Adeel Manzoor vs. The State, the Supreme Court of Pakistan addressed a significant issue involving pre-arrest bail under the Criminal Procedure Code (V of 1898) and related statutes. The petitioner, Adeel Manzoor, sought to challenge the Lahore High Court's refusal to grant him pre-arrest bail in a case where he was accused of stealing household articles. The Court found that the complainant, who was related to the petitioner, had not disclosed important facts regarding their relationship and an ex-parte decree related to dowry articles. The judgment highlighted the necessity of transparency in legal claims and underscored how the failure to present relevant information can lead to accusations of mala fide. The court's decision reinforced the principles of justice and fairness in legal proceedings, making it a landmark case in the interpretation of bail laws and the responsibilities of complainants. Keywords such as pre-arrest bail, mala fide, and legal transparency are ... |
| 2015 SLD 1314, 2015 PLD 457 | D-1809 of 2006 , decided on 10.11.2014 | In the landmark Constitutional Petition No.D-1809 of 2006, the Sindh High Court addressed critical issues surrounding allegations of fraud and misrepresentation within judicial proceedings. Decided on 10th November 2014, with hearings held on 27th October 2014, the case involved petitioners from the Government of Sindh, represented by Mr. Meeran Muhammad Shah, challenging the decree passed against them by the lower courts. The respondents, Messrs Engineering Enterprises, contested the claims, leading to a comprehensive examination under the Civil Procedure Code (V of 1908). Central to the case were Sections 12(2) and O. VI, R.4, which outline the procedural and substantive requirements for challenging judicial decisions on grounds of fraud. The petitioners alleged that the respondent had manipulated proceedings to secure an unjust decree amounting to Rs.1,00,000/-, a claim they argued lacked substantial evidence. However, the High Court meticulously analyzed the submissions, emphasizin... |
| 2005 SLD 723, 2005 PLD 430 | Civil Review Petitions No.27 to 36 of 2005 , decided on 17.03.2005 | In the pivotal case of Civil Review Petitions No.27 to 36 of 2005, the Supreme Court of Pakistan, led by Justices Iftikhar Muhammad Chaudhry, Khalil-Ur-Rehman Ramday, and M. Javed Buttar, rendered a decisive judgment on March 17, 2005. This case was brought forth by Messrs Gadoon Textile Mills Ltd. and other petitioners challenging the actions of the Chairman of the Area Electricity Board, WAPDA, specifically concerning the alteration of a 50% rebate on electricity tariffs granted to industrialists within the Gadoon Amazai Industrial Estate (GAIE). The crux of the dispute lay in the reduction of the rebate period from an originally unspecified duration to five years, and subsequently to an even shorter period, which the petitioners argued was not properly pleaded or procedurally validated in prior hearings. They contended that this unilateral adjustment by WAPDA lacked the necessary legal framework and transparency, thereby violating principles of procedural fairness and legal predict... |
| 1991 SLD 2024, 1991 PLC 11 | D-259 of 1982 , decided on 18.05.1989 | In the case of Sultan Ahmed Geelani vs. Karachi Electric Supply Corporation Ltd., the Sindh High Court addressed the maintainability of a constitutional petition concerning the dismissal of the petitioner from his position as Data Processing Manager. The court highlighted the importance of following prescribed legal remedies under the Pakistan Essential Services (Maintenance) Act. The Supreme Court previously ruled that the N.I.R.C. did not have jurisdiction over the petitioner's application, thus affirming the need for the petitioner to pursue his claims through section 7 of the Act. The judgment emphasizes the legal principles surrounding employment termination and the necessity of adhering to statutory remedies, providing significant insights into labor law and constitutional procedures in Pakistan. This case serves as a pivotal reference for understanding employee rights and the judicial framework governing essential services in Pakistan.... |
| 2008 SLD 1131 = 2008 MLD 1729 | Bail Application No. 675 of 2008 , decided on 23.07.2008 | In the case of Bashir-ul-Haq, the Peshawar High Court addressed a bail application concerning serious charges under sections of the Pakistan Penal Code, including murder and attempted murder. The petitioner was accused of directing another individual to commit homicide, yet was not directly involved in the firing. The court emphasized the need for a thorough investigation into the petitioner's role, highlighting the principle of reasonable doubt in criminal proceedings. The decision underscored the importance of the rights of the accused, particularly in instances where the evidence presented does not conclusively establish guilt. The ruling reflects the court's commitment to upholding justice while ensuring that individuals are not wrongfully detained without sufficient evidence. The trending keywords in this case include 'bail application', 'criminal procedure', 'murder charges', and 'legal rights'.... |
| 1971 SLD 236, 1971 SCMR 325 | Civil Petition for Special Leave to Appeal No. 19 , decided on 11.03.1971 | The case revolves around the issue of a government servant's correct date of birth and the legal implications of such a claim. Ghulam Haider, the petitioner, contested the recorded date of birth in his service book, arguing that it was incorrect and that he had a right to appeal against the administrative decision that upheld this record. The Supreme Court of Pakistan examined the constitutional provisions related to the age of superannuation and the relevant Punjab Financial Rules, concluding that the petitioner's claim was not valid due to the significant delay in filing his representation. The court emphasized that administrative decisions do not always require a hearing and that the law provides specific guidelines regarding the correction of dates of birth for government employees. This case underscores the importance of adhering to procedural timelines and the limitations of legal recourse in administrative matters. Keywords: Government Servant, Date of Birth Correction, Legal Ri... |
| 2002 SLD 1924, 2002 CLC 1085 | Regular First Appeal No.71 of 1997 , decided on 01.11.2001 | This case revolves around the principles of the Civil Procedure Code, particularly concerning the right to file a written statement and the implications of non-filing. The Lahore High Court examined the circumstances under which the trial court had acted to close the appellants' defense, finding that the court had not adequately informed the appellants of their obligations. The appellants claimed confusion over court dates, which the High Court recognized as a valid concern. By emphasizing the importance of a clear directive from the court regarding the filing of written statements, the High Court's ruling serves as a precedent for future cases where procedural adherence is questioned. The decision has broader implications for legal practitioners and litigants, highlighting the necessity for courts to provide explicit instructions to avoid unjust penalties against defendants. Keywords such as 'Civil Procedure Code', 'written statement', 'Lahore High Court', and 'legal precedent' can he... |
| 2002 SLD 549, 2002 PTD 329 | K-30 of 2001 , decided on 22.05.2001 | In the case of Appeal No. K-30 of 2001, decided on May 22, 2001, by the Appellate Tribunal Inland Revenue, the appellant, represented by Consultant Ataullah Khan, contested a decision by the Department, represented by Appraising Officer Nihar Khan. The dispute centered on the levy of sales tax on imported crude oil under the Sales Tax Act, 1990 and the Customs Act, 1969. The appellant had imported crude oil and presented bills of entry on August 7, 1999, when sales tax was exempt under the Sixth Schedule of the Sales Tax Act. However, a change in the sales tax rate was notified on August 16, 1999, through S.R.O. No. 922(1)/99, making the previously exempted crude oil subject to sales tax. The Department issued a show-cause notice over two years later, demanding payment of the additional sales tax. The appellant argued that the critical date for tax exemption was August 12, 1999, when the Import General Manifest was delivered, thus making the sales tax exemption applicable. The Tribunal... |
| 2021 SLD 920, 2021 PTD 658 | I.T.R. No. 455 of 1990 , decided on 02.03.2016 | In the landmark case of Sindh Club Karachi vs. Commissioner of Income Tax South Zone, Karachi, adjudicated by the Sindh High Court on March 2, 2016, the court delved into the intricacies of the Income Tax Act, 1922, particularly focusing on Sections 9, 10, and 66(1). The core issue revolved around the application of the Doctrine of Mutuality (DOM) and its impact on the taxability of receipts from providing temporary accommodation and amenities to club members. Sindh Club Karachi, a members-only social club, contended that the surplus from its activities should be exempt from income tax under DOM, asserting that such surpluses are not profits but mutual benefits derived from members trading among themselves without any profit motive. The Income Tax Officer (ITO) had previously assessed the club's receipts under Section 9, categorizing them as income from house property, thereby subjecting them to taxation. The club contested this assessment, arguing that the receipts were exempt under ... |
| 1988 SLD 2926, 1988 SCMR 140 | Petition for Leave to Appeal No. 148 of 1987 , decided on 10.11.1987 | In the case of Nasrullah Khan v. The State, the Supreme Court of Pakistan addressed significant legal issues concerning the conviction under section 302 of the Pakistan Penal Code. The petitioner, Nasrullah Khan, was initially sentenced to death for murder, but this was later commuted to life imprisonment. The court based its decision on the testimony of two eyewitnesses while dismissing claims regarding the reliability of evidence and the absence of proof regarding the petitioner’s alleged absconding. The court emphasized the importance of ocular testimony in murder cases, and the decision reflects on the stringent standards of evidence required in criminal proceedings. This case underscores the complexities of legal interpretations in murder convictions, especially when dealing with eyewitness accounts and the implications of motives rooted in past grievances. Keywords related to criminal law, evidence assessment, and judicial review are essential for understanding the nuances of thi... |
| 1998 SLD 1435 = 1998 CLC 1403 | Suit No.552 of 1993 , decided on 10.02.1998 | This case revolves around the recovery of a substantial loan amount claimed by the plaintiff, H. B. LTD., against the defendants, including Messrs KARIM COTTON MILLS and several guarantors. The plaintiff sought recovery under various accounts totaling over Rs. 25 million, supported by mortgage deeds and legal provisions under the Banking Companies Ordinance and the Limitation Act. The court examined the claims of limitation raised by the defendants, asserting that these were unfounded due to the acknowledgment of debts in prior mortgage agreements. The ruling emphasized the continuous liability of the defendants under the guarantees they provided, leading to a decree that holds them accountable for the repayment of the loan with interest. The decision reflects the court's strict adherence to financial accountability and the legal frameworks governing loan recovery, ensuring that the plaintiff's rights are upheld while clarifying the conditions under which guarantees are enforceable.... |
| 2022 SLD 6487 | , decided on 28.09.2022 | ... |
| 2010 SLD 2626, 2010 CLD 196 | Civil Petition No.1668 of 2009 , decided on 22.10.2009 | In the case of Standard Construction Company (Pvt.) Ltd. vs. Pakistan through Secretary, M/O Communications, the Supreme Court of Pakistan addressed the encashment of bank guarantees related to a construction project. The petitioner, a private limited company engaged in civil works, contested the High Court's decision that referred the dispute to arbitration while dismissing their application for interim relief against the encashment of three bank guarantees amounting to Rs.18 million, Rs.80 million, and Rs.35 million. The key issues revolved around whether the financial close had been achieved as per the Concession Agreement and the conditions for encashment of the guarantees. The Supreme Court clarified that while the first bank guarantee could be encashed, the latter two required a determination by the Arbitrator regarding the fulfillment of conditions. This decision underscores the importance of contractual stipulations in bank guarantees and the proper adjudication of disputes thr... |
| 2005 SLD 128, 2005 PTD 2143 | I.T.A. No. 2071/KB of 2004 , decided on 15.12.2004 | This case revolves around the application of the Income Tax Ordinance, 1979, specifically concerning the allocation of expenses related to service income and the treatment of various income types declared by the assessee. The Income Tax Appellate Tribunal examined the appeals filed against the order of the learned CIT(A) and addressed the issues of expense allocation under the relevant circulars. The case highlights the importance of correctly identifying the nature of income and expenses to comply with tax regulations. The Tribunal's decision reinforces the necessity of adhering to the guidelines set forth in the Income Tax Ordinance and the associated circulars, ensuring taxpayers are treated fairly while adhering to the law. The case serves as a significant reference point for future cases concerning similar tax issues, emphasizing the need for clarity in financial reporting and tax compliance.... |
| 2003 SLD 1272, 2003 PCRLJ 1392 | Criminal Miscellaneous No. 315 of 2003 , decided on 23.05.2003 | The case revolves around the bail application of Zar Gul, who was charged under the Control of Narcotics Substances Act, 1997, following a police raid that recovered 2 Kgs of Charas from his home. The Peshawar High Court scrutinized the procedural legitimacy of the police's actions, noting the absence of necessary witness corroboration and proper documentation, such as an arrest card. The court underscored the importance of adhering to legal protocols in narcotics cases, especially given the serious nature of drug-related offenses. The ruling highlighted that compliance with legal standards is imperative for maintaining the integrity of law enforcement actions. Ultimately, the court granted bail, citing significant doubts regarding the prosecution's case and the need for further inquiry.... |
| 2003 SLD 2510, 2003 CLC 416 | High Court Appeals Nos.28 and 41 of 2001 , decided on 06.12.2001 | In the case of High Court Appeals Nos.28 and 41 of 2001, the Sindh High Court addressed critical issues surrounding jurisdiction in banking transactions. The appeals stemmed from a dispute involving a Letter of Credit opened by Messrs Tahir Edible Oil (Pvt.) Ltd. through Muslim Commercial Bank Limited for the purchase of RBD Palm Oil from Pan Centuary Edible Oils. The case highlighted the importance of jurisdiction in legal proceedings. The court underscored that the propriety rule mandates that jurisdiction must be established before delving into the merits of the case. The decision set a precedent for future banking disputes, ensuring that similar issues are addressed with due diligence, prioritizing jurisdictional clarity before advancing any claims. This case serves as a significant reference regarding the procedural propriety in banking law and jurisdictional challenges, making it a pivotal point of study for legal practitioners and scholars alike.... |
| 1997 SLD 633, 1997 SCMR 561 | No.355 of 1995 , decided on 14.11.1995 | In the landmark case of Khudabakhsh vs. Mir Zafarullah Khan Jamali, the Supreme Court of Pakistan delivered a pivotal judgment addressing crucial aspects of electoral law and constitutional mandates. The petitioner, Khudabakhsh, a registered voter from Gazzi, Halqa Gandar, Tehsil Jhatpat, District Jaffarabad, contested the election of Mir Zafarullah Khan Jamali to the National Assembly. The core of the dispute revolved around the allegation that Jamali was disqualified from contesting the election due to an outstanding bank loan, purportedly violating the Representation of the People Act, 1976, specifically Section 52. Additionally, the petitioner invoked Articles 225 and 199 of the Constitution of Pakistan, 1973, to substantiate the challenge against the elected member. Represented by Abdul Basir Qureshi, Advocate Supreme Court, and Ch. Akhtar Ali, Advocate-on-Record, the petitioner sought a writ of quo warranto against Jamali, aiming to nullify his election on the grounds of financi... |
| 1986 SLD 2169, 1986 PLC 625 | SG-235 of 1985 , decided on 21.12.1985 | This case revolves around an industrial dispute concerning the dismissal of a bus conductor for alleged embezzlement of bus fare. The appellant was accused of failing to issue tickets to passengers while collecting fare, alongside a checker. The inquiry revealed that statements from passengers and the bus driver implicated the appellant. Despite the ongoing inquiry against the checker, the court upheld the dismissal of the appellant, reiterating the evidence presented against him. The ruling emphasizes the importance of maintaining integrity within the transport service and the legal processes governing employee misconduct. Keywords such as 'industrial dispute', 'dismissal for misconduct', 'embezzlement', and 'transport service integrity' are essential for understanding and ranking this case in legal discussions.... |
| 1984 SLD 593 = (1984) 147 ITR 110 | MISC. CIVIL CASE No. 63 OF 1981 | In a significant ruling by the Madhya Pradesh High Court, the case of Commissioner of Income Tax v. Ghanshyam General Stores addressed the implications of partnership law under the Income-tax Act, 1961. The case revolved around a registered firm that had admitted minors to its benefits, and the subsequent legal complexities when one of the minors attained majority. The court found that the original partnership deed lacked provisions for this transition, leading to a change in the constitution of the firm. This finding was crucial as it impacted the firm's registration status under the Income-tax Act. The decision underscored the importance of having clear legal guidelines in partnership agreements, particularly regarding the status of minors, to avoid revenue implications. The ruling serves as a critical reference for future cases involving partnership changes and the continuity of registration, reiterating the necessity for compliance with the statutory requirements outlined in sectio... |
| 1985 SLD 653, 1985 SCMR 977 | Civil Appeal No. K-119 of 1981 , decided on 08.03.1984 | In the landmark case between Mst. Rukiya Bai and Mst. Aqila Begum, the Supreme Court of Pakistan addressed significant issues regarding tenant eviction under the West Pakistan Urban Rent Restriction Ordinance. The case revolved around the ejectment of tenants who, according to the landlords, sublet premises without consent. The Supreme Court emphasized the importance of due process, particularly when the appellants were not informed of key proceedings due to administrative transfers between judges. The court's decision to remand the case for a fresh hearing underscores the need for transparency and fairness in judicial processes. This case highlights the intersection of landlord-tenant law with constitutional rights, ensuring that all parties have a fair opportunity to present their arguments. By allowing the appellants to be heard, the Supreme Court reinforced the principles of justice and equity in the legal system.... |
| 1994 SLD 909, 1994 SCMR 1775 | Civil Petition for leave to Appeal No. 93-P of 199 , decided on 07.12.1992 | This case revolves around the Supreme Court of Pakistan's decision on a civil petition concerning land rights. The petitioner, GHULAM SADIQ, contested a Peshawar High Court ruling that granted Mst. AISHA and others a 1/4th share in a disputed land. The case emphasizes the importance of concurrent findings of fact by lower courts, highlighting the principle that appellate courts should be cautious in overturning such findings unless a substantial legal issue is presented. The Supreme Court ultimately dismissed the petition, reinforcing the lower courts' decisions, and underscoring the significance of established legal precedents in property disputes. This case serves as a critical reference for similar future cases involving land rights and appeals in the Pakistani legal system.... |
| 1987 SLD 287, 1987 SCMR 275 | Criminal Petition for Special Leave to Appeal No. , decided on 23.12.1986 | This case revolves around a petition for special leave to appeal concerning the refusal of bail to Muhammad Aslam, who is accused under serious charges including murder as per section 302 of the Pakistan Penal Code. The Supreme Court evaluated the circumstances surrounding the bail refusal, including the petitioner's prior criminal activities and history of absconding. The court found that releasing him on bail could obstruct the judicial process. The decision emphasizes the importance of maintaining the integrity of the legal process and ensuring that individuals who pose a significant risk to the progress of a case do not receive bail. This case highlights critical aspects of criminal procedure and the stringent conditions under which bail may be granted. It serves as a reference point for future cases involving bail applications in serious criminal offenses.... |
| 1984 SLD 521, 1984 SCMR 452 | Civil Petition for Leave to Appeal No. 71/R of 198 , decided on 26.10.1983 | In the landmark case Civil Petition for Leave to Appeal No. 71/R of 1983, the Supreme Court of Pakistan deliberated on pivotal issues surrounding tenancy rights and their legal extinction under amended tenancy laws. Decided on October 26, 1983, the case revolved around the extinguishment of Muqarrardari rights as stipulated in the Punjab Tenancy Act of 1887, specifically following the amendments introduced by the Punjab Tenancy (Removal of Doubts and Amendment) Act of 1975. The petitioner, Fazal Subhan and others, challenged the revenue authority's decision to grant redemption of alleged Muqarrardari rights, arguing that such rights had already been nullified by the legislative amendments. The court meticulously examined the provisions of the Constitution of Pakistan (1973), particularly Article 185(3), alongside relevant sections of the Punjab Tenancy Act and the West Pakistan Redemption and Restitution of Mortgaged Lands Act of 1964. Central to the dispute was whether the respondent... |
| 1989 SLD 1006, 1989 CLC 1962 | D-1456 of 1987 , decided on 20.04.1989 | In the case of GLOBE TEXTILE MILLS Ltd. vs. CENTRAL BOARD OF REVENUE, the Sindh High Court addressed the exemption from customs duty under the Customs Act of 1969. The court held that the exemption granted via the Customs General Order (C.G.O.) was valid despite the issuance of new S.R.O.s. The decision emphasized that the petitioner had adhered to the conditions set forth in the C.G.O. and thus should not be subjected to customs duty for importing card conversion assembly aimed at modernizing their textile operations. This case highlights the importance of understanding the nuances of customs regulations and the authority of C.G.O.s in relation to S.R.O.s, making it a significant reference for similar future cases regarding customs exemptions.... |
| 2007 SLD 2853, 2007 CLD 853 | C.P.L.A. No.677-K of 2004 , decided on 16.11.2006 | In the landmark case of Pakistan Steel Mills Corporation (Pvt.) Ltd. versus Pakistan Industrial Credit and Investment Corporation Limited and another, the Supreme Court of Pakistan delivered a pivotal judgment on November 16, 2006, under case number C.P.L.A. No.677-K of 2004. This case revolves around the intricate financial and legal disputes stemming from the Financial Institutions (Recovery of Finances) Ordinance (XLVI of 2001) and the Civil Procedure Code (V of 1908), specifically Section 12(2). The petitioner, Pakistan Steel Mills Corporation, sought to contest the execution of a consent decree obtained by the respondent, Pakistan Industrial Credit and Investment Corporation Limited (PICIC), which was aimed at recovering a loan amount provided to respondent No.2, facilitated through a mortgage on a leased industrial plot. The core of the dispute lies in the validity of the execution of the consent decree against the leased plot No.DSU-19, measuring 5 acres in the Downstream Indus... |
| 1989 SLD 1353 = 1989 PLC 478 | Writ Petitions Nos. 4734 and 4735 of 1988 , decided on 06.11.1988 | In the case of Zila Council, Sargodha vs. Punjab Labour Appellate Tribunal, the Lahore High Court addressed critical issues regarding the regularization of employment for workers in autonomous bodies. The court examined the provisions of the Industrial Relations Ordinance and the Constitution of Pakistan, ruling that the employees' claims for regularization from 1-7-1973 were valid and upheld by previous tribunals. The court emphasized the importance of timely legal action and the proper application of labor laws. This case underscores the legal rights of employees in autonomous organizations and the obligations of governing bodies to adhere to established regulations regarding employment status. The ruling serves as a significant precedent in labor law, affirming the rights of workers and the legal processes governing employment regularization.... |