Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2001 SLD 461, 2001 PTD 3030, (1999) 240 ITR 77 | Special Civil Applications Nos. 3241 to 3256 of 19 , decided on 24.11.1998 | In the case of Vareli Weaves (Pvt.) Ltd. vs. Deputy Commissioner of Income Tax, the Gujarat High Court examined the legality of reassessment notices issued under the Indian Income Tax Act, 1961. The case revolved around the assessment years 1984-85 and 1985-86, where the Income Tax Officer (ITO) reopened the assessment based on a claim of deduction by the assessee. The court determined that the notices were issued beyond the four-year limitation period, as stipulated by section 147 of the Income Tax Act. Importantly, the court found that the reasons for reopening the assessment did not indicate any failure on the part of the assessee to disclose material facts. This decision underscores the importance of adhering to statutory time limits in tax reassessment proceedings and reinforces the principle that a mere lapse in diligence by the tax authorities does not justify reopening completed assessments. The case also references important precedents, including CIT v. British Paints India Lt... |
| 2021 SLD 1706, 2021 PLD 639 | Civil Review Petition No. 296 of 2020 , decided on 22.02.2021 | This case revolves around the review jurisdiction of the Supreme Court of Pakistan, focusing on the interpretation of the Supreme Court Rules, 1980, and the Constitution of Pakistan. The Supreme Court explored the parameters within which review petitions can be filed, particularly emphasizing the distinction between majority and minority judgments. It was established that review petitions can only pertain to unanimous or majority judgments, as minority judgments lack enforceability and do not meet the criteria for review. The ruling also reiterated the Chief Justice's authority in determining the composition of the review bench, ensuring that it reflects the original bench's numerical strength. This case is significant for legal practitioners and scholars interested in the procedural aspects of judicial reviews in Pakistan, highlighting the importance of clarity in the application of law and adherence to constitutional provisions. Keywords: Supreme Court Rules, review jurisdiction, min... |
| 1994 SLD 924, 1994 SCMR 1797 | Civil Petition for Leave to Appeal No. 547-L of 19 , decided on 25.10.1993 | This case revolves around the legal status of co-sharers and tenants concerning property ownership and possession. The Supreme Court of Pakistan clarified that a co-sharer can also be a tenant of the property, depending on the circumstances of possession and cultivation. The dispute involved Villas Nos. 4 and 5, where the petitioner contested his status as a tenant after changes were made to the Khasra Girdawari records. The Court upheld the original decision that recognized the respondent's right to cultivate the land, resulting in the dismissal of the petition. This case highlights the complexities of land ownership, tenancy rights, and the implications of record alterations in agricultural land disputes. Keywords include land ownership, tenancy rights, Supreme Court of Pakistan, Khasra Girdawari, agricultural disputes.... |
| 1974 SLD 7, 1974 PLD 151 | Civil Appeals Nos. 24 and 28 of 1973 , decided on 11.03.1974 | This case addresses the jurisdiction of the Supreme Court of Pakistan over actions taken under Martial Law Regulations. The Supreme Court ruled that the High Court retains the authority to review government actions that are deemed without jurisdiction or carried out mala fide, despite amendments made to the Interim Constitution. The case involved multiple parties, including government officials and educational authorities, and challenged the constitutionality of dismissals under these regulations. The Court's decision underscored the importance of judicial oversight in maintaining the rule of law and protecting citizens' rights, particularly in the context of actions taken during periods of martial law. Key legal principles regarding the interpretation of constitutional provisions and the limits of executive power were affirmed. This case serves as a significant reference for future legal disputes involving administrative actions and the extent of judicial review in Pakistan.... |
| 1989 SLD 2614, (1989) 179 ITR 635 | This case revolves around the jurisdiction of the Inspecting Assistant Commissioner under the Income-tax Act, 1961, particularly concerning the imposition of penalties after the deletion of section 274(2) on April 1, 1976. The Rajasthan High Court examined the facts and determined that the IAC could not levy penalties post-deletion if the reference was made subsequently. This judgment emphasizes the importance of jurisdictional authority in tax law and the procedural adherence required for penalty imposition. The ruling is significant for tax practitioners and advocates dealing with issues of tax penalties and jurisdictional limits, reinforcing the principle that tax authorities must operate within their defined legal boundaries. Keywords for SEO include 'Income-tax Act', 'jurisdiction of tax authorities', 'penalty imposition procedures', and 'Rajasthan High Court tax cases'.... | |
| 2022 SLD 3261 = 2022 PCRLJ 1687 | C.P. No. D-6652 of 2021 , decided on 26.05.2022 | The case revolves around the constitutional petition filed by the Pakistan Post Office Employees Cooperative Housing Society challenging multiple caution notices issued by the National Accountability Bureau (NAB) under Section 23 of the National Accountability Ordinance, 1999. The petitioner argued that the notices unjustly restrained them from transferring their land, impacting their ability to allot plots to society members. The Sindh High Court examined the validity of the NAB's actions, noting that there was no evidence linking the petitioner to any illegal activity. The court underscored that the land dispute was between private parties and highlighted the need for due process and adherence to natural justice principles. The ruling emphasized that without exercising the powers of freezing property under Section 12 of the Ordinance, Section 23 could not be enforced. The decision is significant for its reinforcement of property rights and the limitations on the NAB's authority, whic... |
| 2007 SLD 1476, 2007 SCMR 1759 | Civil Petition No.272 of 2007 , decided on 10.05.2007 | In the case of Civil Petition No.272 of 2007 before the Supreme Court of Pakistan, the primary issue revolved around the auction of a property due to a loan default. The Respondent, Abdul Qadoos Khan Swati, failed to discharge his liabilities to the National Bank of Pakistan, leading to an execution petition and subsequent auction of his property. The Supreme Court addressed various legal principles, including the Constitution of Pakistan and the Banking Companies Ordinance, highlighting the importance of judicial scrutiny in executing court orders. The Court emphasized that judicial officers must apply their minds to the facts presented and ensure that public functionaries act justly. This case underlines the significance of legal compliance and the role of the judiciary in maintaining justice within the financial sector, especially concerning banking and property rights. The decision serves as a precedent for future cases concerning loans, banking regulations, and property auctions, ... |
| 2002 SLD 356, 2002 PTD 2265 | C-944-K of 2001 , decided on 27.11.2001 | In this case, the Federal Tax Ombudsman addressed the complaint lodged by International Bottlers (Pvt.) Ltd regarding the delay and maladministration by the Central Board of Revenue (CBR) concerning the refund of sales tax and the return of bank guarantees amounting to Rs. 8,868,596. The Ombudsman noted that the CBR had failed to comply with previous court orders and directives from the Supreme Court, which had mandated timely decisions regarding the sales tax issues of the complainant. The ruling criticized the CBR for its inaction and delay, which constituted maladministration as defined under the Federal Tax Ombudsman Ordinance, 2000. The Ombudsman recommended that the CBR expedite the processing of the complainant's requests and adhere to the judicial timelines set forth. The case underscores the importance of administrative accountability in tax matters and reinforces the need for regulatory bodies to act in accordance with legal directives to ensure justice for taxpayers. This de... |
| 2024 SLD 4727, 2024 PLJ 29 | Crl. As. Nos. 197 and 198 of 2022 , decided on 08.05.2023 | This case revolves around the appeals filed by Said Wazir and Sahar Khan against their conviction under the Control of Narcotic Substances Act, 1997 for possession of significant quantities of narcotics. The Supreme Court highlighted critical procedural lapses during the trial, particularly the absence of key witnesses that undermined the prosecution's case. It emphasized the importance of establishing safe custody and transmission of seized narcotics to uphold the integrity of the legal process. The outcome of this case is crucial for future narcotics-related prosecutions, reinforcing the necessity for robust evidence and adherence to legal standards. Keywords: Narcotics law, acquittal, Supreme Court, legal procedure, evidence integrity, criminal appeal.... |
| 2021 SLD 300, 2021 PLJ 43 | Civil Appeals Nos. 977 and 978 of 2018 and C.M.A. , decided on 22.04.2020 | In a significant ruling, the Supreme Court of Pakistan addressed the balance between national security and the rights of telecom operators under the Pakistan Telecommunication (Re-organization) Act, 1996. The case arose following the PTA's directive to suspend cellular services during periods of unrest. The court ruled that such measures are necessary to prevent violence and protect public safety, particularly during sensitive events. The judgment underscores the authority of the PTA to act decisively in the interest of national security while clarifying the interpretation of relevant legal provisions. This case highlights the ongoing debate regarding regulatory powers in telecommunications and the need for clear guidelines ensuring both security and operational rights of service providers. The ruling serves as a precedent for future cases involving the intersection of telecommunications regulation and national security issues in Pakistan.... |
| 1999 SLD 1078, 1999 CLC 1892 | Writ Petition No. 1284 of 1996 , decided on 15.06.1999 | This case revolves around the denial of an appointment letter to Shafi-ul-Mulk for the position of typist at the Agriculture Development Bank of Pakistan. After successfully passing the test and interview, the petitioner alleged that the appointment letter was not delivered to him due to mala fide intentions by the authorities, who instead appointed another candidate. The High Court ruled in favor of the petitioner, emphasizing the legal principles that protect individuals from ignorance of their rights. The court ordered the modification of the original appointment order to allow the petitioner to join his duties. This case highlights the importance of due process and the right to fair treatment in employment matters, particularly within public institutions. The decision reinforces the legal framework surrounding employment rights and administrative accountability.... |
| 2023 SLD 7072, 2023 PLJ 170 | W.P. No. 930-P of 2022 , decided on 17.06.2022 | In this significant case involving the admission policies of medical colleges in Pakistan, the Peshawar High Court addressed the grievances of petitioners who were barred from transferring their admissions based on a special admission policy issued by the Pakistan Medical Commission (PMC). The court found that the PMC had overstepped its authority by directly conducting admissions and changing established criteria. This ruling is crucial for students seeking fairness in medical college admissions and highlights the legal framework governing educational regulations in Pakistan. The decision reinforces the importance of merit-based admissions and the rights of students to choose their educational paths, particularly in the context of medical education, where competition is high and the stakes are considerable. The case underscores the need for clarity and adherence to regulations by governing bodies in the education sector, ensuring that students' rights are protected and that opportunit... |
| 1998 SLD 887, 1998 SCMR 2347 | Civil Petition for Leave to Appeal No.534 of 1995 , decided on 12.03.1996 | This case revolves around the specific performance of a land transfer in lieu of dower under the Specific Relief Act (I of 1877). Mst. Gulshan, the plaintiff, claimed ownership of 10 Kanals of land based on agreements asserting that this land was given as dower. The Supreme Court of Pakistan, in its decision dated 12th March 1996, confirmed the lower courts' rulings, which found that the plaintiff was entitled to recover the land. The Court rejected the defendant's argument regarding the necessity of compulsory registration of the transfer document, determining that the suit was fundamentally for the recovery of possession and thus did not hinge on registration issues. This case underscores the importance of enforcing marital agreements concerning dower and the judiciary's role in upholding justice, avoiding technical barriers to rightful claims. Keywords include 'Specific Relief Act', 'land recovery', 'dower', 'Supreme Court Pakistan', 'legal rights', 'marital agreements'.... |
| 1960 SLD 59, 1960 PTD 585 | D-2741 of 1958 , decided on 18.11.1958 | In the Chancery Division case involving Bryan Marshall and Housden (Inspector of Taxes), the primary issue revolved around the taxation of £750 received by the jockey for his reminiscences published in the Sunday Chronicle. The court examined the nature of the agreement made on March 4, 1955, where Marshall was to provide his life experiences for four articles. The decision hinged on whether the payment constituted a sale of property or compensation for services rendered. The court found that the payment was taxable under the Income Tax Act, 1952, specifically under Case VI of Schedule D. The ruling emphasized that the taxpayer did not sell any copyright or property, as his contributions were merely services in the form of providing personal anecdotes, which were trivial in nature. The case cites several precedents that clarify the distinction between property sales and service provision, ultimately concluding that the services rendered were taxable profits. This case underscores the c... |
| 1984 SLD 1045, 1984 SCMR 1584 | Civil Petition for Special Leave to Appeal No. 185 , decided on 26.06.1984 | This case revolves around the ejectment of a tenant based on the landlord's claim of personal need under the West Pakistan Urban Rent Restriction Ordinance. The Supreme Court of Pakistan upheld the decision of the Lahore High Court, which had previously dismissed the petitioner's claims challenging the eviction order. The case highlights important aspects of landlord-tenant relationships, particularly focusing on the grounds for eviction, such as personal necessity and rent defaults. The court's ruling reinforces the standards required for establishing bona fide needs in eviction cases, emphasizing the importance of evidence in legal proceedings. The decision is significant for understanding tenant rights and landlord responsibilities under Pakistani law. This case is critical for legal professionals dealing with property disputes, as it sets a precedent in adjudicating claims of personal necessity against tenants' rights. The ruling also underscores the need for landlords to substanti... |
| 2016 SLD 1209, 2016 PTD 2388 | Custom Reference No. 32-P of 2015 , decided on 18.02.2016 | This case involves the confiscation of a vehicle belonging to Khan Wali, which was seized by Customs authorities for smuggling foreign origin cloth. The case highlights the application of the Customs Act, 1969, particularly sections regarding confiscation and penalties for smuggling. The petitioner challenged the confiscation, arguing procedural violations, but the court maintained that the repeated use of the vehicle for smuggling justified the decision. The ruling underscores the strict enforcement of customs regulations and the implications of repeated offenses, reflecting the importance of compliance with import laws. This case is significant for understanding customs enforcement and the legal ramifications of smuggling activities in Pakistan.... |
| 2008 SLD 2734, 2008 PLD 499 | C.P. No. S-279 of 2008 , decided on 29.07.2008 | In the case of C.P. No. S-279 of 2008, the Sindh High Court dealt with a complex custody and visitation dispute involving the petitioner, SAAD AMANULLAH KHAN, and the respondents, including IVTH SENIOR CIVIL JUDGE, Karachi. The court's decision revolved around the interpretation and enforcement of a prior Supreme Court order from 1996 that granted visitation rights to the petitioner. The court noted the importance of the children's welfare and emphasized that both parents should play an active role in their upbringing. The ruling reiterated that the law favors the right of visitation, even if custody is awarded to one parent. The court ordered structured visitation under the supervision of a Deputy Registrar and permitted police assistance for enforcement. The decision reflects a growing awareness of children's rights in custody disputes and the need for both parents to be involved in their lives. Keywords: custody, visitation rights, children's welfare, Supreme Court, Sindh High Court... |
| 2002 SLD 1217, 2002 SCMR 664 | C.P. No. D-2002 of 1995 , decided on 12.12.2001 | This case revolves around the procedural aspects of civil law, specifically regarding ex parte decrees and the proper service of summons. The petitioner, Ahmed Khan, filed a suit against Haji Muhammad Qassim, but the summons could not be served appropriately, leading to an ex parte decree. The High Court set aside this decree, emphasizing the necessity of proper service in legal proceedings. The Supreme Court upheld the High Court's decision, reinforcing the principle that no party should be condemned unheard. The case highlights the importance of due process in civil litigation, ensuring that all parties are given a fair chance to present their case. This ruling is significant for practitioners in civil law, particularly in matters involving procedural irregularities and the rights of defendants. Keywords include civil procedure, ex parte decree, legal representation, due process, and judicial review.... |
| 2021 SLD 2525, 2021 PCRLJ 1212 | Criminal Revision No. 124 of 2020 , decided on 23.02.2021 | In the case of Criminal Revision No. 124 of 2020 heard by the Lahore High Court, significant legal principles were examined under the Criminal Procedure Code (V of 1898). The court focused on the procedural integrity of trials, emphasizing that separate charges must be framed for distinct offences as mandated by Section 233. The case arose from an FIR alleging serious offences against the petitioners, who were accused of causing injuries to the complainant. The trial court's original proceedings were flawed, leading to a conviction that was later set aside by the appellate court. The High Court ruled that the trial must be conducted anew, ensuring adherence to legal standards. This case highlights the critical importance of procedural correctness in criminal proceedings, reinforcing the legal rights of accused individuals and the necessity for courts to maintain rigorous standards in the administration of justice. Keywords such as 'criminal procedure', 'legal rights', 'trial integrity'... |
| 1970 SLD 8, 1970 PLD 82 | Civil Revision No. 4 of 1967 , decided on 09.06.1970 | In the case of 'Civil Revision No. 4 of 1967', the Quetta High Court addressed issues related to the Court Fees Act and Civil Procedure Code in the context of a dissolution of partnership and rendition of accounts. The plaintiff was permitted to set a tentative value for the subject matter of the suit, which would later be finalized by the court. The case highlighted the importance of proper court fee payment and the implications of filing a revision instead of a second appeal. The decision emphasized that the plaintiff must rectify any deficiencies in court fee payments when a decree is challenged by the defendant. This case serves as a pivotal reference for understanding court fee obligations and procedural adherence in civil litigation, particularly regarding partnership disputes and account renditions.... |
| 1991 SLD 634, 1991 PTD 272 | Miscellaneous Civil Case No. 422 of 1983 , decided on 12.01.1988 | This case revolves around the Wealth Tax Act, 1957, focusing on the penalties for late filing of wealth tax returns. The key issue was whether the penalties imposed by the Wealth Tax Officer were valid, given that the assessee claimed he was not given a fair opportunity to present his case. The court highlighted the importance of due process in tax proceedings, affirming that the taxpayer must be given a reasonable opportunity to explain any delays in filing returns. The ruling underscores the necessity of clear communication and adherence to procedural justice in tax law, emphasizing that penalties cannot be imposed arbitrarily without sufficient grounds. This case serves as a precedent for similar tax law issues, reinforcing the balance between regulatory enforcement and taxpayer rights. Keywords such as 'Wealth Tax', 'Penalty', 'Tax Law', 'Natural Justice', and 'Due Process' are significant for understanding the implications of this ruling.... |
| 2023 SLD 6733 | W.P. No. 805 of 2015 , decided on 19.09.2023 | In this case, the Islamabad High Court adjudicated a petition filed by the Oil and Gas Development Company Limited against the Federal Board of Revenue. The court's decision is significant as it addresses crucial issues surrounding tax liabilities in the oil and gas sector. Legal representatives, including advocates and lawyers for the petitioners and the respondents, provided their arguments, highlighting the complexities of tax law. The ruling is expected to set a precedent for future cases involving similar tax issues. Legal professionals and entities in the energy sector are closely monitoring the outcome as it may affect compliance and regulatory frameworks. The case underscores the importance of legal representation in navigating fiscal challenges faced by corporations in the oil and gas industry. As the legal landscape evolves, the implications of this decision will resonate throughout the sector, influencing policy and operational strategies.... |
| 2006 SLD 2712, 2006 SCMR 1454 | Criminal Appeals Nos.144 and 145 of 1996 , decided on 29.10.2003 | This case involves the Supreme Court of Pakistan's decision on Criminal Appeals Nos.144 and 145 of 1996, concerning serious offenses under the Penal Code, including murder and attempted murder. The case centers around a violent incident resulting in the death of a young boy, Usman Ghani, and injuries to several others. The Court evaluated the testimonies of eye-witnesses, the recovery of weapons used in the commission of the crime, and the procedural adherence of the lower courts. The decision emphasizes the significance of thorough evidence appraisal in criminal cases and the legal principles guiding murder and attempted murder convictions. The ruling reinforces the role of credible witness accounts and forensic evidence in establishing guilt, illustrating the judiciary's commitment to upholding justice. Keywords include 'Supreme Court', 'criminal appeals', 'murder conviction', 'eyewitness testimony', 'forensic evidence', and 'Penal Code'.... |
| 2023 SLD 1023, 2023 CLC 935 | C.P. No. D-3977 of 2021 , decided on 30.09.2021 | The case of Muhammad Azhar vs. Federation of Pakistan raised significant questions regarding the applicability of the National Licensing Examination (NLE) in light of the Pakistan Medical Commission Act, 2020. The petitioner argued that he should be granted a full medical license based on the regulations in effect when he commenced his medical studies, specifically the Pakistan Medical and Dental Council Ordinance, 1962. The Sindh High Court, however, upheld the new requirements established by the PMCA, ruling that the petitioner had no vested rights that would exempt him from the NLE. The court clarified that the right to a full license was contingent upon completing both the house job and passing the required examinations, thereby affirming the legal framework set forth by the PMCA. This case underscores the importance of regulatory compliance in medical licensing and highlights the transition from older ordinances to new legislative frameworks. Keywords: National Licensing Examinati... |
| 1980 SLD 1409, 1980 PLC 400 | Writ Petition No. 2965-S of 1980 , decided on 07.07.1980 | This case revolves around the jurisdiction of the Lahore High Court concerning employment disputes under the Punjab Service Tribunals Act. The petitioners, Assistant Executive Engineers, contested the promotions of certain respondents, alleging that the promotions were not made in accordance with the established rules, thus adversely affecting their rights. The Court held that such disputes fall exclusively within the jurisdiction of the Service Tribunal, emphasizing the importance of adhering to established legal frameworks for appointments and promotions within public service. The decision reinforces the principle that disputes related to employment conditions must be resolved within the appropriate tribunal, thereby upholding the integrity of public service regulations. This case is significant for understanding the legal boundaries of administrative law in Pakistan, particularly in relation to employment rights and the jurisdiction of service tribunals.... |
| 2018 SLD 1576, 2018 CLD 873 | F. No. 31/RP/C&TA/CCP/2015 , decided on 30.03.2018 | In the case concerning Messrs Reliance Paints Pakistan, the Competition Commission of Pakistan addressed allegations of anti-competitive behavior under the Competition Act, 2010. The complainant, Akzo Nobel Pakistan Ltd., accused Reliance Paints of fixing minimum resale prices for its products, thereby restricting competition among dealers. The Commission's enquiry revealed that the respondent had indeed imposed penalties on dealers who did not comply with the fixed prices, which constituted a violation of Section 4 of the Act. The Commission's decision highlighted the critical role of competition law in ensuring a fair marketplace, preventing price-fixing, and fostering healthy competition. The imposed fine of PKR 5 million serves as a deterrent against such practices, reinforcing the need for compliance with competition regulations. The ruling underscores the Commission's commitment to upholding market integrity and protecting consumer rights in Pakistan's competitive landscape.... |
| 2011 SLD 2503 = (2011) 333 ITR 335 | The case revolves around the interpretation of excise refunds and interest subsidies received by Shree Balaji Alloys under the new industrial policy for Jammu and Kashmir. The Income-tax Appellate Tribunal had classified these receipts as revenue, thus subject to taxation. However, the High Court overturned this decision, classifying the receipts as capital, thereby exempting them from tax. The court highlighted the purpose of the incentives, which was to stimulate industrial growth and address unemployment in the region, aligning with the broader goals of public interest and social welfare. The judgment reiterates the importance of understanding the intent behind financial incentives provided to industrial units, particularly in economically lagging regions. This case may have implications for future tax assessments and the interpretation of similar subsidies under the Income-tax Act. Keywords that could enhance search visibility include 'excise refund', 'interest subsidy', 'capital r... | |
| 2012 SLD 2279, 2012 PCRLJ 1493 | Writ Petition No. 9788 of 2011 , decided on 25.10.2011 | In the case of Muhammad Gulfam vs. Regional Police Officer, Lahore, the Lahore High Court addressed the petitioner's challenge to the change of investigation after a challan had been submitted. The petitioner argued that the change was illegal since the charge had been framed and statements recorded. The court reaffirmed the principle that a re-investigation is permissible even after a challan submission, emphasizing that the police must collect all relevant evidence to support justice. Citing various precedents, the court clarified that the opinion of the Investigating Officer is not binding on the court. This case highlights the balance between police authority and judicial oversight in criminal investigations, particularly in light of Pakistan's legal framework. Keywords: criminal procedure, re-investigation, police authority, Lahore High Court, legal principles.... |
| 1967 SLD 54, 1967 PLD 294 | Civil Appeal No. K-12 of 1965 , decided on 15.03.1967 | This case revolves around the rights of permanent allottees of land under the Pakistan (Administration of Evacuee Property) Act, 1957. The Supreme Court addressed significant legal questions regarding jurisdiction, the rights of allottees, and the procedural fairness required in administrative actions. The ruling highlighted that allottees have vested rights that must be protected by law, emphasizing the necessity of proper notification and the opportunity to appeal administrative decisions. The Court's decision reinstated the importance of judicial oversight in administrative processes, ensuring that rights are not arbitrarily revoked without just cause. This case serves as a critical reference for future disputes involving evicted properties and the rights of allottees in Pakistan.... |
| 2008 SLD 2433 = (2008) 304 ITR 181 | ITR NO. 134 OF 1989 , decided on 22.09.2006 | In the case of Dalima Biscuits (P.) Ltd. v. Commissioner of Income-tax, the Punjab and Haryana High Court addressed the issue of deductibility of retainership fees under the Income-tax Act, 1961. The case revolved around the interpretation of sections 80VV and 80W concerning deductions for expenses incurred during income-tax proceedings. The court noted that the payments made to the advocate were for legal representation before the income-tax authorities and were thus eligible for deductions. However, the court clarified that the allowable amount was capped at Rs. 5,000 under section 80W, which led to the disallowance of the excess claims made by the assessee. The decision highlights the importance of ensuring that legal fees are directly related to income-tax matters to qualify for deductions, reinforcing the principles of commercial expediency and the necessity of legal advice in tax planning. This case serves as a significant reference for taxpayers and legal professionals regarding... |
| 2019 SLD 183, 2019 SCMR 137 | Civil Petitions Nos. 690 to 692 of 2017 , decided on 18.10.2018 | The case revolves around the disqualification of a candidate from the General Elections due to false declarations related to educational qualifications. The Supreme Court of Pakistan ruled on the petitions challenging the decision of the Peshawar High Court, which had annulled the election of the petitioner, Mian Zia Ur Rehman, for providing inconsistent information about his educational background. The Court highlighted the critical nature of honesty in candidacy, referencing previous cases that established a precedent for disqualification based on false statements. The ruling underscores the legal requirements for candidates to provide accurate information in their nomination papers and the ramifications of failing to do so. The decision reinforces the integrity of the electoral process and the standards candidates must meet to be eligible for election, emphasizing the significance of transparency and accountability in public office.... |
| 1982 SLD 722, 1982 PLD 204 | Civil Petition for Special Leave to Appeal No. 4-R , decided on 30.01.1982 | In the case of MESSRS AROKEY LTD. vs. MUNIR AHMAD MUGHAL AND 3 OTHERS, the Supreme Court of Pakistan dealt with a petition for special leave to appeal regarding a compromise reached during civil proceedings. The court highlighted the importance of the vakalatnama, which granted the petitioners' advocate the authority to compromise on their behalf. The court ruled that the compromise was valid, as there were no claims of fraud or misrepresentation. This case underlines the principles of civil procedure regarding compromises and the authority of advocates, reinforcing the legal framework surrounding such agreements. It serves as a significant reference for cases involving similar issues of authority and compromise in civil litigation.... |
| 1988 SLD 1023, 1988 PLC 364 | Appeal No. 203(L) of 1986 , decided on 26.03.1987 | In the case of Parvez Iqbal vs. Superintending Engineer (E), WAPDA, the Federal Service Tribunal examined the encadrement status of the appellant. Parvez Iqbal was appointed as LDC and subsequently assigned the duties of Meter Reader. The tribunal emphasized the importance of consent in changing an employee's cadre. The decision highlighted the legal principles surrounding seniority and encadrement under the Service Tribunals Act. The tribunal ruled that the appellant should be recognized in the cadre of LDC/Meter Reader from September 17, 1985, and his seniority should be counted from that date. The case illustrates key aspects of employment law and the rights of employees regarding their designated roles and seniority. Keywords include Service Tribunals Act, encadrement, seniority, employment law, WAPDA, and Federal Service Tribunal.... |
| 2024 SLD 4078, 2024 PLJ 163 | W.P. No. 25271 of 2014 , decided on 22.09.2014 | The Lahore High Court's decision regarding W.P. No. 25271 of 2014 underscores the significance of timely adjudication in administrative matters under the Constitution of Pakistan, 1973. The petitioners, led by Muhammad Sultan, sought a direction for the Government of Punjab to resolve their pending applications. The court highlighted the importance of a speaking order, which articulates the rationale behind decisions, ensuring transparency and accountability in the administrative process. This case reinforces the principle that justice delayed is justice denied, emphasizing that authorities must act expeditiously on pending matters. The ruling serves as a benchmark for similar petitions, promoting efficiency within the judicial system while adhering to constitutional mandates. Lawyers involved in this case included Mr. Manzoor Ali Gillani and Syed Nayyar Abbas Rizvi, who contributed to advocating for the petitioners' rights under the law. The court's directive reflects a broader commit... |
| 1996 SLD 1421, 1996 PLD 687 | Writ Petition No. 9982 of 1996 , decided on 04.07.1996 | This case revolves around the legality of a notification issued by the Provincial Government under the West Pakistan Foodstuffs (Control) Act, 1958, which restricted the movement of essential commodities such as wheat and flour between provinces. The Lahore High Court's ruling emphasized the constitutional right to free trade across provinces as stipulated in Article 151 of the Constitution of Pakistan (1973). The court found that the notification was issued without lawful authority and was, therefore, ultra vires. The decision underscores the need for provincial governments to operate within the boundaries of the law, particularly regarding inter-provincial trade, and highlights the ongoing tension between provincial regulations and constitutional provisions aimed at ensuring free commerce. This case serves as a significant precedent for future disputes involving provincial authority and constitutional trade rights, making it essential reading for legal professionals and scholars inte... |
| 2021 SLD 2172, 2021 PLJ 278 | C.A. No. 597 of 2020 , decided on 10.02.2021 | This case revolves around the legal challenges faced by Divisional Accounts Officers regarding the change in the examination process for their promotion. The Supreme Court of Pakistan upheld the High Court's decision which allowed the Respondents' petition due to the invalid issuance of a notification changing the examination method. The ruling highlighted the failure of the Controller General of Accounts to obtain prior approval from the Federal Government as required by law and the lack of publication in the official gazette. The case reinforces the principles of due process and compliance with the established rules governing civil service appointments and promotions. Keywords such as 'Civil Servants', 'Promotion Examination', 'Supreme Court Decision', 'Legal Compliance', and 'Government Regulations' are crucial for understanding the implications of this ruling.... |
| 1978 SLD 889 = (1978) 115 ITR 205 | IT REFERENCE No. 242 OF 1970 , decided on 03.12.1976 | In the landmark case referenced as IT REFERENCE No. 242 OF 1970, the Calcutta High Court examined the taxation of capital gains under the Income Tax Act, 1961. The case involved the Commissioner of Income Tax and Guest Keen & Nettlefold Ltd. The primary issue was whether the surplus from the sale of rights shares should be classified as business income or capital gains. The court determined that the assessee, a sterling company with a controlling interest in an Indian company, had acquired shares not for trading purposes but to maintain control over the company. The court ruled that the surplus realized from the sale was capital gains, not business profit, emphasizing that transactions must be evaluated based on their specific context and intent. This decision highlights the complexities of tax law regarding capital gains and the importance of intention in determining the nature of transactions, making it a significant reference for future cases involving similar issues.... |
| 1963 SLD 261 = (1963) 48 ITR 451 | SPECIAL C.A. No. 69 OF 1962 , decided on 30.07.1962 | In the landmark case of Navnitlal C. Javeri v. K.K. Sen, the Bombay High Court addressed the constitutionality of specific provisions within the Income Tax Act, 1922. The case revolved around sections 2(6A)(e) and 12(1B), which deemed loans taken by shareholders from controlled companies as dividends for tax purposes. This legislative measure was introduced to combat tax evasion strategies employed by shareholders who would otherwise avoid tax obligations by taking loans instead of receiving dividends. The court concluded that these provisions were valid and necessary to ensure equitable taxation and prevent circumvention of tax liabilities. The ruling emphasized the importance of legislative authority to enact measures against tax avoidance while maintaining the constitutional rights of individuals. This case is pivotal for understanding the intersection of taxation law and constitutional rights, particularly regarding measures aimed at curbing tax evasion. Key terms include 'Income T... |
| 1991 SLD 2196, 1991 KLR 251 | Appeal No. 89 of 1989 , decided on 15.11.1990 | In the case of Mahmoodul Hassan Naqvi vs. Government of Sindh, the Sindh High Court addressed the matter of adverse remarks awarded to the appellant while serving as an Additional District & Sessions Judge. The court examined the procedural aspects regarding the expunction of these remarks, particularly the jurisdiction of the Chief Minister versus the High Court. The case highlighted the tension between judicial independence and administrative authority in handling grievances from judicial officers. The decision underscored the necessity for clear protocols in addressing adverse comments and emphasized that representations from lower judiciary members should be resolved within the High Court framework to uphold judicial independence. The ruling contributed to an ongoing dialogue about the appropriate channels for addressing grievances within the judicial system and the need for legislative clarity on the matter.... |
| 1999 SLD 757, 1999 PLC 32 | Civil Petition No. 896 of 1997 , decided on 22.04.1998 | In the case of Civil Petition No. 896 of 1997, the Supreme Court of Pakistan dealt with a dispute regarding the seniority of civil servants under the Civil Servants Act, 1973. The petitioner, Muhammad Muzaffar Abbas, contended that his appointment date should be recognized as 1-4-1973 instead of 1-1-1974, a claim that was dismissed by the Federal Service Tribunal. The Court ruled that the petitioner had not adequately challenged the regularisation date in a timely manner, thus upholding the Tribunal's decision. The case involved significant interpretations of administrative law concerning civil servant promotions and seniority. The ruling emphasized the necessity for civil servants to act promptly in disputes regarding their employment status and rights, establishing a precedent regarding the implications of administrative decisions on civil service careers. This case serves as a vital reference for future disputes related to civil servant seniority and administrative justice.... |
| 1994 SLD 492, 1994 PLC 53 | Appeals Nos. KAR-178 to 191 and KAR-200 to 209 of , decided on 31.10.1993 | This case revolves around an industrial dispute concerning the termination of service of employees who had been working for M/s. TELEPHONE INDUSTRIES OF PAKISTAN (PVT.) LIMITED for an extended period. The employees contended that they were wrongfully terminated without cause after they raised grievances regarding their pay and benefits. They had been employed under coercion and were denied the rights that permanent employees received. The Labour Appellate Tribunal upheld the Labour Court's decision, highlighting the illegality of the verbal terminations and reaffirming the employees' status as permanent workers entitled to benefits. The case emphasizes the importance of adhering to labour laws and protecting workers' rights in Pakistan's industrial sector.... |
| 2005 SLD 33, 2005 PTD 326, (2005) 91 TAX 101 | I.T.As. Nos. 423/IB to 429/IB of 2002 , decided on 17.09.2003 | In the case of Mian Nadeem Ahmad, the Appellate Tribunal Inland Revenue addressed multiple appeals concerning the reopening of income tax assessments under the Income Tax Ordinance of 1979. The crux of the issue revolved around the lack of proper approval from the Investigating Assistant Commissioner prior to the reopening, which was deemed a violation of the mandatory legal requirements. The Tribunal emphasized the necessity of differentiating between 'permission' and 'approval', stating that 'permission' alone was insufficient for legal compliance. The outcome led to the annulment of the assessments and the vacating of previous orders, ensuring that due process was upheld. This case underscores the importance of adhering to procedural mandates in tax law, particularly in the context of reopening assessments where significant legal implications are at stake. Key terms such as 'Income Tax Ordinance', 'Assessing Officer', and 'reopening assessments' are pivotal in understanding the lega... |
| 1994 SLD 1108, 1994 CLC 1769 | First Rent Appeal No. 733 of 1991 , decided on 28.01.1993 | In the case of First Rent Appeal No. 733 of 1991, the Sindh High Court addressed the complexities surrounding tenant eviction under the Sindh Rented Premises Ordinance of 1979. The case primarily revolved around default in rent payments and the bona fide needs of the landlord. The original tenant's heirs argued that they should not be held accountable for the original tenant's defaults; however, the court clarified that legal heirs are indeed liable for the obligations of the deceased tenant. The court found that the landlord had a legitimate personal requirement for the property, intending to start a business with his son. This case highlights the legal responsibilities of tenants and landlords under the Sindh Rented Premises Ordinance and sets a precedent for future disputes regarding tenant eviction and the rights of successors-in-interest. The decision emphasizes the importance of proving claims related to rent payments and personal needs in landlord-tenant disputes, ensuring that ... |
| 2006 SLD 1744, 2006 PLC 689 | Appeal No. 523 of 2005 , decided on 19.07.2005 | In the case of ABDUL MAJEED vs. DEPUTY DISTRICT EDUCATION OFFICER and others, the Service Tribunal of Punjab examined the allegations against the appellant regarding the validity of his appointment as a P.T.C. teacher. The Tribunal found that the appellant had committed serious fraudulent acts by preparing bogus appointment orders, which were confirmed by a thorough examination of the department's records. Despite the appellant's claims of a legitimate appointment and subsequent service, the evidence demonstrated that he was never officially posted nor did he draw any salary. The Tribunal referenced previous case law, affirming that appointments based on fraud cannot confer any rights. The decision reinforced the importance of integrity in public service appointments and established a precedent for similar cases of fraud in public employment. The ruling serves as a significant reminder that employment rights cannot be claimed on the basis of fraudulent actions, and it highlights the tr... |
| 2001 SLD 1504, 2001 PTD 1203 | Civil Petition for Leave to Appeal No. 1791 of 199 , decided on 05.12.2000 | In the notable case of Civil Petition for Leave to Appeal No. 1791 of 1999, the Supreme Court of Pakistan deliberated on the tax exemption rights of industrialists under the Income Tax Ordinance, 1979, particularly focusing on sections 80-CC and 80-D. The court examined whether the provisions of the Protection of Economic Reforms Act, 1992 provided sufficient grounds for exemption from income tax for industries situated in the Gadoon Amazai estate. The case arose from a dispute where the petitioners, representing the Federation of Pakistan, challenged the decision of the Peshawar High Court which had denied the requested tax exemptions. The case referred to the precedent set in Elahi Cotton Mills Ltd. v. Federation of Pakistan, PLD 1997 SC 582, to evaluate if the High Court had misapplied the legal standards established in that ruling. The outcome of this case is poised to have far-reaching implications for similar matters in the future, making it a pivotal decision in the realm of tax... |
| 1991 SLD 1648, 1991 CLC 219 | R.O.Rs. Nos. 604 and 164 of 1989 , decided on 24.08.1990 | This case involves the interpretation of land reform regulations in Punjab, specifically the transactions of land ownership by Mst. Iqbal Bibi. The case highlights the legal complexities surrounding land sales, particularly when regulations M.L.R. 115 and M.L.R. 64 are involved. The main issue was whether the sale of land for residential purposes was valid when it was later claimed to be cultivated contrary to the stated purpose. The Board of Revenue ruled in favor of the petitioners, Khuda Bakhsh and Muhammad Yar, emphasizing that the entire holding could be sold under the law. The decision reinforced the principle that land reform regulations should be interpreted in a manner that does not unduly restrict the rights of landowners, thereby promoting legal clarity in property transactions. Key phrases such as 'land reform', 'property rights', and 'legal interpretation' are critical for understanding the implications of this case. The ruling also touches upon the importance of jurisdict... |
| 1998 SLD 650, 1998 SCMR 1145 | Criminal Petition for Leave to Appeal No. 11 (S) o , decided on 16.03.1998 | In the case of Criminal Petition for Leave to Appeal No. 11 (S) of 1997, decided on March 16, 1998, the Supreme Court of Pakistan examined the conviction of the petitioners under section 377 of the Penal Code. The court's decision focused on key legal principles, including the burden of proof in criminal cases and the necessity for evidence to be evaluated rigorously. The petitioners contested the reliability of the evidence presented against them, particularly questioning the validity of the anal swabs taken days after the alleged incident. The court's ruling highlights the critical role of judicial scrutiny in ensuring a fair trial, especially in cases involving serious accusations. This case is noteworthy for legal practitioners and scholars interested in criminal law and the standards required for conviction, as it reinforces the notion that justice must be served with due diligence and adherence to legal principles.... |
| 1996 SLD 174, 1996 CLC 58 | Constitutional Petition No. 136 of 1995 , decided on 13.07.1995 | This case revolves around Dr. Haq Nawaz's application for a position under the Balochistan Public Service Commission, where his educational qualifications were challenged. The Quetta High Court examined the Punjab Public Safety Act and the Criminal Procedure Code to determine the legality of the detention and the qualifications required for the position. The judges, IFTIKHAR MUHAMMAD CHAUDHRY and MIR MUHAMMAD NAWAZ MARRI, considered the interpretations of statutes and the implications of mandatory versus directory provisions. Ultimately, the court ruled that the petitioner did not meet the necessary educational qualifications, leading to the dismissal of the case. This case underscores the importance of adhering to statutory requirements in public service applications, particularly in the context of educational qualifications and procedural legality under the law.... |
| 1957 SLD 50, 1957 PLD 430 | Civil Miscellaneous Petition No. 287/C of 1955 , decided on 29.03.1957 | This case from the Lahore High Court revolves around the principles of abatement in civil appeals, particularly concerning the death of a respondent. The court analyzed the implications of not bringing legal representatives on record in time and established that the appeal could proceed despite the absence of deceased parties, provided it remained properly constituted with the living respondents. The ruling clarified the criteria for total abatement, emphasizing the need for a practical approach to determine whether the appeal could be adjudicated without the deceased. The decision underlines the importance of understanding joint and indivisible rights in property disputes, especially in cases involving shamilat land. The court's ruling is significant for ensuring that appeals are not unduly hindered by procedural lapses regarding the parties involved. The keywords relevant to this case include abatement, civil appeals, Lahore High Court, legal representatives, shamilat land, and proce... |
| 1972 SLD 350, 1972 SCMR 688 | Civil Appeal No. 1 of 1968 , decided on 30.05.1968 | In the landmark case of Civil Appeal No. 1 of 1968, the Supreme Court of Pakistan deliberated on the status of a residential annexe claimed by Mrs. Gladys M. Jacob as a separate entity from the main bungalow. The court examined the provisions of the Displaced Persons (Compensation and Rehabilitation) Act of 1958, particularly focusing on Section 2(4), which outlines the treatment of properties in joint possession. The ruling highlighted the importance of factual findings by Settlement authorities, which were upheld as valid. The court's decision reinforces the legal framework surrounding property rights for displaced persons, emphasizing the need for jurisdictional adherence in property disputes. This case serves as a critical reference point in understanding the complexities of property law and rights of displaced individuals, especially in the context of historical legal frameworks in Pakistan. Keywords: Displaced Persons Act, property rights, Supreme Court Pakistan, residential prop... |
| 1999 SLD 763, 1999 PLC 79 | RI-134 of 1995 , decided on 06.06.1998 | This case involves the Labour Appellate Tribunal's decision regarding Muhammad Boota's confirmation as Junior Assistant Trains at Pakistan Railways. The Tribunal ruled in favor of Boota, who had served in the position for over three years without formal confirmation, despite receiving all associated emoluments. The ruling emphasized that the lack of a required training course should not impede an employee's right to confirmation when they have demonstrated capability through service. The case underlines important aspects of labor rights and employee confirmation procedures under the Industrial Relations Ordinance, 1969, reflecting ongoing issues in labor law and employee treatment within government organizations. This case is pivotal for understanding labor rights, employee confirmation processes, and the significance of practical experience in lieu of formal training.... |
| 1988 SLD 2878, 1988 SCMR 1967 | Civil Petition No. 198 of 1982 , decided on 12.07.1988 | In the case of Civil Petition No. 198 of 1982, the Supreme Court of Pakistan ruled on a dispute regarding the transfer of evacuee property under the Displaced Persons (Compensation and Rehabilitation) Act (XXVIII OF 1958). The petitioner, MAHMOOD HUSSAIN, sought special leave to appeal against the Lahore High Court's dismissal of his claim regarding an inter-floor above a shop transferred to the respondent, ZAHOOR HUSSAIN. The Supreme Court upheld the factual findings of the Additional Settlement Commissioner, emphasizing that the inter-floor and the shop were one unit, thus the High Court's ruling was not subject to interference. This decision highlights the complexities involved in property disputes related to evacuee properties and the importance of factual determinations in legal proceedings.... |
| 2001 SLD 1921, 2001 PLC 637 | D-504 of 1998 , decided on 24.10.2000 | In the case of Sindh High Court's Constitutional Petition No.D-504 of 1998, the court addressed the jurisdiction of the Wafaqi Mohtasib in relation to pensionary benefits claimed by widows of employees of the Civil Aviation Authority. The petitioners challenged the directives issued by the Wafaqi Mohtasib, arguing that it lacked the authority to adjudicate on matters related to public servants’ grievances regarding their service. The court examined the relevant laws, including the Establishment of the Office of Wafaqi Mohtasib (Ombudsman) Order (P.O. 1 of 1983) and the Constitution of Pakistan, which delineate the scope of the Ombudsman’s jurisdiction. Ultimately, the Sindh High Court ruled that the Wafaqi Mohtasib did not have the power to accept or investigate such complaints, leading to the setting aside of the Ombudsman’s order. The court advised the petitioners to seek redress through appropriate legal avenues, highlighting the importance of jurisdictional boundaries in administra... |
| 2007 SLD 174, 2007 PTD 2188 | Writ Petition No.3011 of 2006 , decided on 12.01.2007 | In the case of Sadiq Hussain Majid vs. Secretary, Government of Pakistan, the Lahore High Court dealt with the legality of an audit notice issued under section 177 of the Income Tax Ordinance, 2001. The petitioner argued that the notice was issued without providing an opportunity for a hearing, which was claimed to be a violation of natural justice principles. The court examined the amendments made to section 177 by the Finance Act, 2004, which altered the procedures for selecting income tax returns for audit. The court held that the new provisions do not require a pre-selection show-cause notice, thus affirming the validity of the audit notice. This case highlights the significant changes in tax law and the implications for taxpayers, emphasizing the need for compliance with the updated legal framework. Key terms related to tax law and procedural fairness are discussed, making it a pertinent case for understanding the evolution of income tax regulations in Pakistan.... |
| 1991 SLD 2090, (1991) 192 ITR 446 | D-2741 of 2016 , decided on 01.01.1991 | In the case of Kesho Ram v. Chetan Dass, the Punjab and Haryana High Court addressed the complexities surrounding the Benami Transactions (Prohibition) Act, 1988. This landmark case revolved around the legitimacy of a lease transaction that was alleged to be a sham designed to evade the provisions of the Punjab Preemption Act. The original owners had sold the property to the plaintiff, Kesho Ram, while simultaneously leasing it to the defendants for an extended period. The court scrutinized the evidence, including testimonies that supported the plaintiff's claims against the defendants' assertions of the plaintiff being a mere benamidar. The ruling underscored the necessity of substantial proof for claims of property being held benami, reiterating that mere allegations are insufficient to invoke legal prohibitions. The decision serves as a precedent, emphasizing the need for clarity in property transactions and the legal repercussions of circumventing statutory provisions. This case is... |
| 2016 SLD 3629, 2016 MLD 1527 | D-2741 of 2016 | In the case concerning the Sindh Local Government Act, the Sindh High Court addressed the issue of asset disclosure requirements for candidates during local council elections. The court ruled that candidates are not mandated to disclose complete assets when submitting nomination papers, as the law stipulates that such disclosures are only required after taking an oath of office. This ruling clarifies the interpretation of sections 23 and 36 of the Sindh Local Government Act and Rule 18 of the associated election rules, emphasizing that disqualification on the grounds of incomplete asset disclosure is not permissible under current legislation. The decision is significant for candidates, advocates, and legal practitioners involved in electoral politics, as it reinforces the legal protections afforded to candidates regarding asset disclosures. The ruling is expected to have implications for future election processes and candidate eligibility standards, ensuring that candidates are not und... |
| 2010 SLD 2835, 2010 SCMR 1484 | Civil Petitions Nos.1863 of 2009, 2191 of 2005, 80 , decided on 13.04.2010 | This case revolves around the interpretation of service laws applicable to employees of various organizations in Pakistan, particularly focusing on the definitions and jurisdiction outlined in the Service Tribunals Act and the Removal from Service Ordinance. The Supreme Court examined the status of civil servants and the implications of statutory versus non-statutory employment. The ruling established critical precedents for employees in governmental and corporate sectors, emphasizing the necessity for statutory backing to invoke the jurisdiction of service tribunals. The decision impacts thousands of employees across Pakistan, clarifying their rights and the appropriate forums for grievance redressal. Key terms include 'civil servant', 'Service Tribunal', and 'Removal from Service Ordinance', which are essential for understanding employment law in Pakistan.... |
| 2004 SLD 3628, 2004 PLJ 198 | C.R. No. 344 of 2002 , decided on 29.03.2004 | In the case of C.R. No. 344 of 2002, the Peshawar High Court addressed the issue of remand orders by appellate courts under the Civil Procedure Code. This case emerged from a suit filed by Abdur Razaq and others against Shah Wazir Khan and others, where the petitioners challenged the appellate court's decision to remand the case back to the trial court. The High Court found that the appellate court had sufficient evidence to decide the matter itself without remanding it, citing previous rulings that discourage remanding cases when the evidence is adequate. The court's decision highlights the importance of efficiency in judicial proceedings, especially given the backlog of cases in the system. This ruling serves as a significant precedent in civil procedure and appellate review, reaffirming that remands should be the exception rather than the rule when sufficient evidence exists.... |
| 1984 SLD 252, 1984 PLD 353 | Criminal Petition for Leave to Appeal No. 3(S)-R o , decided on 02.04.1984 | This case revolves around the appeal of Shakir Muhammad and Mst. Maqsood Mai against their conviction under the Offence of Zina Ordinance. The petitioners contended that the complainant, Muhammad Sharif, falsely implicated them after a dispute regarding the legitimacy of their marriage and the child born from it. The Supreme Court analyzed the evidence and the application of legal principles from previous cases, particularly focusing on the bona fides of the petitioners' claims of valid Nikah. The court emphasized that not all claims of Nikah would be deemed mala fide and that each case must be evaluated on its unique facts. The judgment underscores the importance of due process and the need for a thorough examination of evidence in cases involving sensitive matters such as legitimacy and personal rights. The decision also highlights the court's discretion in granting bail and suspending sentences during appeals, which is crucial for ensuring justice in contentious legal battles. Keywo... |
| 2022 SLD 133, 2022 PLD 13 | Criminal Appeal No. 121 of 2018 , decided on 23.06.2021 | In the case of Mian Muhammad Nawaz Sharif vs. State through Chairman, National Accountability Bureau, the Islamabad High Court dealt with the implications of abscondence in the context of criminal appeals. The court ruled that individuals who are fugitives from justice forfeit their rights to appeal and are not entitled to the benefits of a fair trial as guaranteed by the Constitution. The judgment highlighted the essential principle that the administration of justice requires individuals to submit to the legal process. This case reiterates the importance of accountability and the consequences of evading legal responsibilities. The court referenced established legal precedents that support the notion that absconders cannot have their appeals heard, thereby reinforcing the integrity of the judicial process. This ruling serves as a significant reminder of the legal obligations individuals have to the court and the repercussions of failing to uphold those obligations.... |
| 1984 SLD 1124, 1984 PLC 360 | Appeal No. 2 (K) of 1981 , decided on 01.01.1984 | The case revolves around the unfair retirement of Muhammad Ikramullah, a civil servant, after 25 years of service. The Federal Service Tribunal scrutinized the actions of the Departmental Promotion Committee that failed to consider the appellant's positive performance indicators while focusing solely on negative remarks. The Tribunal concluded that the retirement was conducted mala fide, lacking jurisdiction, thus reinstating him to service and confirming his induction into the Inter-Departmental Cadre effective from May 1981. The decision emphasizes the importance of fair treatment in civil service evaluations, particularly in promotion and retirement processes, which is crucial for maintaining morale and trust within government services. This case highlights trending legal themes such as fairness in employment practices, civil service rights, and the implications of jurisdictional overreach in administrative decisions.... |
| 1957 SLD 149 = (1957) 31 ITR 307 | INCOME-TAX REFERENCE No. 20 OF 1953 , decided on 15.05.1956 | In the case of INCOME-TAX REFERENCE No. 20 OF 1953, the Calcutta High Court addressed the legal question regarding the tax status of land previously assessed to land revenue. The case arose from the Income Tax Officer's disallowance of agricultural income claims by Srish Chandra Sen, a Hindu undivided family, asserting that the income from a portion of their land should be exempt from taxation under section 4(3)(viii) of the Indian Income-tax Act. The land, originally acquired by the Government in 1865 for conservancy purposes, was argued to have retained its assessment status. However, the court found that the land had been conveyed as revenue-free, extinguishing any previous assessment. This case highlights the complexities of land revenue assessments and tax exemptions in India, particularly regarding the interpretation of legislative provisions and historical land acquisitions. Keywords: Income Tax, Agricultural Income, Land Revenue, Tax Exemption, Calcutta High Court.... |
| 2016 SLD 3375 = 2016 CLD 1481 | D-2741 of 2016 , decided on 01.12.2016 | In the case of Muhammad Irfan Ghazi vs. IZO SPA, the Sindh High Court addressed critical issues surrounding jurisdiction and the enforcement of international contracts. The plaintiff, engaged in the distribution of IZO SPA's poultry products in Pakistan, alleged wrongful termination of their agreement. However, the court determined that the contractual clauses mandated dispute resolution in Italy, thus rendering the local court without jurisdiction. This decision highlights the importance of jurisdictional clauses in international agreements and reinforces the principle that parties must adhere to agreed-upon forums for dispute resolution. The ruling serves as a critical reference for similar cases involving foreign entities and jurisdictional challenges, emphasizing the necessity for clarity in contractual obligations and dispute resolution mechanisms.... |
| 2022 SLD 2281, 2022 PTD 1932 | S.T.R No. 30-P with I.R and C.M. No. 19-P of 2021 , decided on 24.05.2022 | This case revolves around the interpretation of jurisdictional authority granted to the subordinate officers of the Commissioner Inland Revenue under the Sales Tax Act of 1990. The significant aspect of this case includes the legal implications of non-payment or short payment of sales tax and the delegation of powers to officers. The Peshawar High Court examined previous rulings and emphasized the necessity for clear jurisdictional guidelines to avoid future disputes. The decision highlights the importance of adherence to legal standards and the necessity for proper procedural actions within the tax framework. This case is pivotal for tax law practitioners and provides clarity on the enforcement of tax regulations, especially concerning the powers of revenue officers. The case sets a precedent for future cases involving the Sales Tax Act and the authority of subordinate officers, making it a significant reference point in the realm of tax law.... |
| 1996 SLD 562, 1996 PLC 543 | KAR-48 of 1996 , decided on 05.03.1996 | This case revolves around the wrongful early retirement of Miss Shahnaz Perveen from OPAL LABORATORIES (PVT.) LTD after 25 years of service. The Labour Court determined that the company did not have the right to retire her without prior notice and without her consent to the new retirement policy. The ruling emphasized the importance of employee consent to changes in employment terms and highlighted that such an early retirement could be considered punitive. This case is significant in labor law as it reinforces the rights of employees regarding retirement conditions and ensures that companies adhere to established agreements. It serves as a reminder for both employers and employees about the legal implications of employment agreements and the necessity of mutual consent for any changes.... |
| 1983 SLD 338, 1983 SCMR 480 | Civil Petition No. 311 of 1976 , decided on 30.01.1983 | The Supreme Court of Pakistan ruled on a case involving the allotment of land to a displaced person, DIN MUHAMMAD, who contested the decision of the Settlement and Rehabilitation Commissioner regarding his land entitlement. The petitioner was initially allotted a total of 5 kanals 2 marlas of agricultural land but sought to claim additional land that had been previously allocated to another individual. The court upheld the decision of the lower authority, emphasizing principles of justice and fairness in land allocation. This case highlights the legal frameworks governing land rights and the challenges faced by displaced persons in securing their entitlements under the Displaced Persons (Land Settlement) Act and the Constitution of Pakistan. Keywords: land entitlement, displaced persons, land settlement, Supreme Court of Pakistan, legal rights, agricultural land, fair allocation.... |
| 1965 SLD 75, 1965 PLD 236 | Civil Appeal No. 59-D of 1963 , decided on 13.01.1965 | This case revolves around the Supreme Court of Pakistan's decision on Civil Appeal No. 59-D of 1963, where the appellant, AZIZUR RAHMAN CHOWDHURY, challenged the legitimacy of the newly elected Board of Directors of Chittaranjan Cotton Mills Ltd. The crux of the case involved the interpretation and application of Martial Law Order No. 104, which was enacted to manage the affairs of the company amid allegations of mismanagement and breach of foreign exchange regulations. The ruling underscored the authority of the Zonal Martial Law Administrator to issue regulations and orders that were protected under the interim legal framework that existed prior to the promulgation of the current Constitution. The case illustrates the complexities of corporate governance under martial law and the legal protections afforded to actions taken during such extraordinary circumstances. Legal practitioners and scholars can glean insights into the balance between state authority and corporate rights, particu... |
| 1999 SLD 671, 1999 PTD 2240, (1999) 235 ITR 621 | Writ Petitions Nos. 1576, 1577 of 1987, 1509, 1623 , decided on 12.03.1997 | The case revolves around the Thanthi Trust and its obligations under the Indian Wealth Tax Act, 1957. The trust, which claims exemption from wealth tax due to its charitable nature, faced notices from the Wealth Tax Officer for failing to file returns. The court examined the powers of the Wealth Tax Officer to issue such notices and the necessity for the trust to substantiate its claims of exemption based on the application of its funds for charitable purposes. This ruling underscores the need for transparency and accountability in the financial dealings of charitable trusts, especially in light of changing fiscal laws. It also highlights the judicial perspective on the procedural fairness owed to trusts during tax assessments, ensuring that they have the opportunity to contest claims made against them. The decision reinforces the legal framework surrounding charitable trusts in India and their obligations under tax laws, promoting a balance between regulatory oversight and the trust's... |
| 1971 SLD 407, (1971) 81 ITR 763 | CIVIL APPEAL Nos. 1478 TO 1481 OF 1967 , decided on 29.07.1971 | The case of Commissioner of Wealth Tax v. Kripashankar Dayashanker Worah revolves around the interpretation of section 21 of the Wealth-tax Act, 1957. The Supreme Court of India addressed whether a trustee is liable for wealth-tax based on the provisions of the Act. The case involved a trust deed where the respondent, Worah, had transferred properties and shares to himself as a trustee for the benefit of his family. The primary legal question was whether the trustee could be assessed for wealth-tax, considering the nature of the beneficiaries' shares. The Supreme Court ruled in favor of the revenue, stating that the indeterminate nature of the beneficiaries' shares necessitated the trustee's liability for tax under section 21. This decision is significant for understanding the tax obligations of trustees and the interpretation of trust law within the context of wealth taxation.... |
| 1984 SLD 886, (1984) 150 ITR 39 | IT REFERENCE No. 26 OF 1982 , decided on 05.06.1984 | In the landmark case of Udaichand Megaji vs. Commissioner of Income Tax, the Karnataka High Court examined the application of section 69 of the Income-tax Act, 1961 concerning unexplained investments. The case centered around the seizure of wristwatches valued at Rs. 10,060 by customs authorities. Despite the assessee's claims of non-ownership, his earlier admissions led to an inevitable conclusion of ownership. The court ruled that the acquittal in the customs prosecution did not absolve the taxpayer of income tax liabilities. This case highlights the stringent evidentiary requirements placed on taxpayers under income tax law, especially regarding unexplained assets. The decision underscores the principle that taxpayers must maintain records and provide credible evidence to substantiate claims of income sources. This case remains a significant reference point for understanding the interplay between customs regulations and income tax obligations.... |
| 1995 SLD 1132, 1995 PLC 251 | WCK-9 of 1992 , decided on 12.01.1995 | The case of Mst. Siddiqia Begum vs. Naveed Garments Industries revolves around employee compensation and group insurance under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance. The appeal was filed after the Labour Court awarded compensation to the widow and children of Farhat Hussain, who died from tuberculosis contracted during his employment. The court found that the employer failed to prove their assertions and that the relationship of employer and employee was established. This case highlights the importance of employer accountability and the rights of employees and their families under labor laws. Keywords include employee compensation, group insurance, labor laws, and workplace safety, which are trending topics in legal discussions.... |
| 2018 SLD 1669, 2018 PLC 835 | C.P. No. 9 of 2018 , decided on 18.01.2018 | In the landmark case of Yasmeen Rehmat vs. Secretary Balochistan Public Service Commission, the Balochistan High Court addressed crucial issues surrounding the maintainability of constitutional petitions under Article 199 of the Constitution of Pakistan. The case arose when Yasmeen Rehmat, a highly qualified candidate, contested the selection of a Lecturer in Botany, arguing that the selected candidate possessed lower qualifications. The court's decision highlighted the necessity for clear evidence and the proper naming of parties involved in such petitions. The ruling underscores the importance of procedural correctness in judicial proceedings and the implications of vague petitions on the legal landscape. This case serves as a significant reference for future constitutional petitions and the standards of evidence required to support claims of unjust selection in public service appointments. Keywords such as 'constitutional petition', 'Balochistan Public Service Commission', 'higher e... |
| 2015 SLD 151, 2015 PTD 702, 2015 PTCL 704 | D-3830 of 2014 , decided on 22.11.2014 | In this landmark case, the Sindh High Court addressed the jurisdictional boundaries between Customs authorities and the Inland Revenue Department regarding the application of the Sales Tax Act, specifically in relation to the zero-rating facility for sales tax exemptions. The petitioners, engaged in the dairy business, challenged the validity of an FIR accusing them of lacking the in-house manufacturing capabilities required for the zero-rating facility. The court found that the Customs authorities acted beyond their jurisdiction, as the enforcement of tax laws and recovery mechanisms are the responsibility of the Inland Revenue Department. This case underscores the significance of adhering to procedural fairness and the right to a fair hearing in administrative actions, especially in tax-related matters. The ruling serves as a precedent for future cases involving similar jurisdictional disputes and the enforcement of tax laws.... |
| 1995 SLD 436 = 1995 SCMR 1833 | Civil Appeal No. 274 of 1992 , decided on 06.03.1995 | This case revolves around the interpretation of the Punjab Pre-emption Act, 1913, particularly Section 15, concerning the rights of pre-emption. The Supreme Court of Pakistan dealt with an appeal arising from a suit for pre-emption filed by Mst. Bashiran and others against Abdul Ghani and others. The primary issue was whether the suit was for partial pre-emption due to the plaintiffs’ failure to include a share of Shamilat in their claim. The Court emphasized that the right of pre-emption is one of substitution, meaning the pre-emptor must seek to pre-empt the entire subject matter of the sale. The plaintiffs argued that they were prepared to pay the entire consideration for the land sold. However, the Court found that their omission to claim the share of Shamilat constituted a defect in the suit, rendering it invalid. The decision highlighted the necessity for pre-emptors to claim all relevant shares in a sale, thereby ensuring that the fundamental policy of the right of pre-emption i... |
| 1990 SLD 182, 1990 PTD 189, (1991) 63 TAX 1 | Civil Appeals Nos. 45 K to 50 K of 1982 and 82 K o , decided on 18.01.1989 | This case revolves around the interpretation of the Sales Tax Act, 1951, particularly sections 3(6)(d) and 2(12), concerning the liability of sales tax on partly manufactured goods. The Supreme Court of Pakistan addressed the issue of whether yarn and ginned cotton, used in the manufacture of cloth, are subject to sales tax. The Court ruled that these items are indeed liable for sales tax, stressing that the act of incorporating goods into a finished product does not exempt them from taxation. The decision serves as a precedent for the treatment of raw materials and partly manufactured goods under the Sales Tax Act, reinforcing the principle that manufacturers must account for sales tax on all stages of production. This ruling is crucial for businesses in the textile industry and has implications for how sales tax is assessed on exported goods. The case highlights the importance of compliance with sales tax regulations and provides clarity on the definitions of manufactured goods withi... |
| 2016 SLD 982, 2016 CLC 866 | Civil Revision No. 878-P of 2012 , decided on 05.10.2015 | This case revolves around the legal principles of constructive res judicata and the Civil Procedure Code's provisions regarding the inclusion of claims in a suit. The plaintiffs initially sought specific performance of an agreement to sell a plot but later pursued recovery of the sale amount after their initial suit was dismissed. The court allowed them to file a fresh suit for recovery, emphasizing that such action was permissible under the law when leave was obtained. The judgment highlights the importance of ensuring that plaintiffs are not unfairly barred from pursuing legitimate claims due to procedural technicalities, particularly when they have acted with judicial permission.... |
| 1960 SLD 181, 1960 PLD 945 | Letters Patent Appeal No. 2 of 1958 , decided on 10.02.1959 | The decision by the Dacca High Court in the Letters Patent Appeal No. 2 of 1958 revolves around the interpretation of the Bengal Tenancy Act, particularly Section 188, concerning the rights of landlords and tenants. The case highlights the legal ramifications of a korfa tenant transferring property without landlord consent, categorizing such transfers as abandonment. It establishes that the transferee lacks rights against the landlords, who can treat them as trespassers. The court's ruling underscores the importance of including all co-sharer landlords in any ejectment proceedings, ensuring legal compliance under the Act. This case serves as a crucial reference point for future disputes involving tenant-landlord relationships and property rights, particularly in cases of unauthorized transfers. Legal practitioners should note the precedent set regarding the need for unanimous participation of landlords in ejectment suits to avoid procedural complications.... |
| 1953 SLD 206 = (1953) 23 ITR 167 | Civil Reference Case No. 18 of 1952 | In the landmark case involving the Delhi Flour Mills Company Limited, the Punjab and Haryana High Court ruled on the interpretation of a managing agency agreement concerning the calculation of commission for managing agents. The primary legal issue centered around whether the excess profits tax, imposed after the agreement was made, should be deducted from the company's profits before calculating the commission. The court analyzed the language of the agreement and relevant tax laws, concluding that the excess profits tax was not an expense incurred in generating profits, but a tax on profits themselves. This decision is significant for businesses and tax practitioners, as it clarifies the treatment of taxes in profit-sharing agreements and emphasizes the importance of precise language in contractual agreements. Key terms such as 'excess profits tax', 'commission calculation', and 'managing agency agreement' highlight the case's relevance in corporate law and tax regulation. This ruling... |
| 1971 SLD 418, (1971) 79 ITR 631 | IT REFERENCE No. 12 OF 1963 , decided on 04.12.1968 | ... |
| 1990 SLD 791, 1990 SCMR 832 | Civil Petitions for Leave to Appeals Nos.157/P, 15 , decided on 17.12.1989 | This case revolves around the ejectment of lessees under the North-West Frontier Province Tenancy Act. The petitioners, Abdul Quddus and another, contested their eviction from a leased land after the expiration of their lease term. They were initially ejected through a court decree but retained possession by filing legal challenges. The Supreme Court ultimately dismissed their petitions for leave to appeal, affirming the application of Section 7 of the Tenancy Act and validating the compensation rates set by lower courts based on evidentiary support. The decision underscores important aspects of tenancy laws and legal processes in Pakistan, particularly the enforceability of eviction orders and the calculation of compensation for land use. Legal practitioners and tenants should be aware of the implications of this ruling on future tenancy disputes and eviction cases.... |
| 2008 SLD 1979, 2008 PLD 571 | Civil Appeal No.1140 of 2007 , decided on 22.04.2008 | In the case of Mazloom Hussain vs. Abid Hussain and others, the Supreme Court of Pakistan addressed the complexities surrounding property ownership and the validity of revenue records. The case originated from a dispute over land ownership, where the appellant, Mazloom Hussain, asserted his rights based on entries in the revenue record, which indicated his ownership. The respondents contested this claim, leading to a series of legal battles that culminated in an appeal to the Supreme Court. The court emphasized that longstanding entries in the revenue records carry a presumption of truth, which cannot be easily overturned without substantial evidence. This ruling underscores the significance of proper documentation in land ownership disputes and serves as a critical reference for future cases involving property rights and the evidentiary standards required in such matters. The decision is a vital addition to the body of case law concerning land revenue issues in Pakistan.... |
| 2019 SLD 1139 | I.T.R. No. 31/2009 , decided on 23.05.2019 | This case illustrates the complexities of tax law and the interpretation of corporate status under the Workers Welfare Fund Ordinance and Companies Ordinance. The Islamabad High Court examined the definitions of 'corporation' and 'company', ultimately determining that the respondents were correctly classified and exempt from certain tax obligations. The court's ruling underscores the importance of precise legal definitions and the rights of juridical persons in tax matters. The case serves as a critical reference for future tax disputes involving corporate entities and their compliance with tax laws.... |
| 1981 SLD 1705, (1981) 129 ITR 394 | IT REFERENCE No. 74 OF 1971 | In the case of Commissioner of Income Tax v. Pure Ice Cream Co., the Delhi High Court addressed the complexities of tax deductions related to expenditures on plant and machinery under the Income-tax Act of 1961. The court examined whether the Rs. 92,000 spent on the construction of essential facilities for ice cream production qualified for depreciation and development rebates. Initially, the Income Tax Officer allowed the full claim, viewing all expenses as directly related to machinery. However, after a reassessment, the ITO withdrew some allowances, classifying certain expenses as pertaining to factory buildings. The AAC partially restored the original claim, but the Tribunal ultimately recognized all expenditures as integral to plant and machinery installations, setting a precedent for future cases regarding manufacturing expenditures and tax deductions. This case highlights crucial aspects of tax law, particularly the treatment of construction costs in relation to machinery and th... |
| 1984 SLD 408 = 1984 SCMR 181 | C.P.S.L.A. No. 113-P of 1974 and C.A. No. 6-P of 1 , decided on 11.06.1976 | In the case of C.P.S.L.A. No. 113-P of 1974 and C.A. No. 6-P of 1976 before the Supreme Court of Pakistan, the petitioners challenged an ex parte order from the Peshawar High Court. The court addressed issues related to the failure of the petitioners to seek a stay of proceedings after a decree was passed against them, leading to the dismissal of their petition. The case highlights the importance of timely legal action and adherence to procedural requirements in civil litigation. Furthermore, the court modified a stay order in a related appeal, ensuring that execution of a money decree could proceed only upon deposit of the decretal amount, emphasizing the necessity for compliance with the Civil Procedure Code. This case serves as a critical reference for understanding the procedural dynamics in civil appeals and the implications of ex parte orders in the Pakistani legal framework. Keywords: Supreme Court, ex parte order, civil procedure, legal representation, appeal process, procedura... |
| 2011 SLD 2206, 2011 YLR 885 | D-25 of 2010 , decided on 25.11.2010 | This case revolves around the acquittal of several individuals accused of the murder of Qasim. The incident reportedly occurred on April 6, 2007, when Qasim was allegedly attacked by Ramzan and others. The prosecution faced challenges as the FIR was filed over three months after the incident, and there were significant inconsistencies in the statements made by the complainant and witnesses. The trial court acquitted the accused due to insufficient evidence, and the High Court upheld this decision, noting the lack of a medical certificate confirming the cause of death and the absence of the complainant during crucial hearings. This case highlights the importance of timely prosecution and the necessity of substantial evidence in criminal cases. Keywords: Criminal Acquittal Appeal, murder case, Sindh High Court, Qatl-e-amd, evidence in court, FIR registration delay, medical evidence, witness statements.... |
| 1999 SLD 378, 1999 SCMR 1151 | Civil Appeal No. 982 of 1993 , decided on 18.06.1998 | In the case of Civil Appeal No. 982 of 1993, the Supreme Court of Pakistan addressed the complexities surrounding the Service Tribunals Act and the implications of procedural delays in civil service matters. The case emerged from a dispute involving the recovery of salary arrears for an employee, Abdur Razzak, who had been wrongfully removed from service. The Service Tribunal had a majority ruling that despite a prima facie limitation on the appeal, the circumstances warranted a lighter punishment for the civil servant. The Supreme Court upheld this majority decision, emphasizing that the department's inaction played a crucial role in justifying the appeal's timing. This case highlights critical aspects of administrative law and the importance of procedural fairness in civil service disputes, making it a significant reference for future cases involving service discipline and tribunal decisions in Pakistan.... |
| 1990 SLD 668, 1990 SCMR 528 | Civil Petition No.95 of 1985 , decided on 13.05.1989 | In the case of Civil Petition No.95 of 1985, the Supreme Court of Pakistan addressed the conduct of Dr. Syed Javed Hussain Zaidi, who was sanctioned by the Punjab Service Tribunal for irresponsible actions inconsistent with the standards expected of medical professionals. The Tribunal's censure was deemed appropriate, and the Supreme Court affirmed that no legal flaws were present in the disciplinary proceedings. This case underscores the importance of professional conduct in the medical field and the authority of tribunals to maintain standards. The decision emphasizes accountability within civil service roles and the judiciary's role in upholding these standards. Keywords: Supreme Court of Pakistan, professional conduct, medical standards, accountability, civil service.... |
| 2010 SLD 1549, 2010 YLR 573 | Criminal Miscellaneous 3912/B of 2009 , decided on 14.10.2009 | In the case of Criminal Miscellaneous 3912/B of 2009, the Lahore High Court addressed serious allegations of abduction and rape involving Muhammad Tufail. The court's decision to grant pre-arrest bail was based on the evidence suggesting that the complainant's daughter had eloped and married another man, thereby questioning the motives behind the allegations. The court emphasized the need for a comprehensive investigation to determine the truth behind the claims, highlighting the legal principles of justice and the rights of the accused. This case illustrates the complexities involved in criminal law, particularly in matters of personal relationships and consent, and serves as a precedent for future cases involving similar allegations. Keywords such as 'abduction', 'pre-arrest bail', 'criminal procedure', and 'Pakistan Penal Code' are vital for understanding the legal context of this ruling. The court's approach to balancing the rights of the accused with the seriousness of the allegat... |
| 2007 SLD 1642, 2007 PLD 642 | Constitutional Petitions Nos. 48 and 49 of 2007 , decided on 23.08.2007 | This case examines the fundamental rights of citizens in Pakistan, particularly focusing on Article 15 of the Constitution, which guarantees freedom of movement. The Supreme Court addressed the rights of political leaders who were allegedly forced into exile. The ruling underscores the importance of protecting citizens' rights to enter their home country and participate in political processes. It highlights the balance between individual rights and state interests, emphasizing that any restrictions on movement must be grounded in law and public interest. This ruling is significant for its implications on political justice and the enforcement of fundamental rights in Pakistan, setting a precedent for future cases involving civil liberties and executive power.... |
| 2011 SLD 1962, 2011 SCMR 1720 | C.P. No. D-1630 of 2010 , decided on 18.04.2011 | This case involves a civil petition regarding inheritance claims and the procedural adequacy of the High Court's jurisdiction in the context of the West Pakistan Land Revenue Act and the Specific Relief Act. The Supreme Court's decision focuses on critical legal questions about the availability of appeal remedies and the necessity of due process. The case highlights important legal principles regarding inheritance, mutation records, and the judicial process in Pakistan. With the backdrop of significant laws such as the Constitution of Pakistan and the Specific Relief Act, this case serves as a pivotal reference for similar legal disputes, emphasizing the need for thorough judicial scrutiny and fair representation. The keywords relevant to this case include 'inheritance law', 'mutation records', 'Supreme Court decisions', 'legal remedies', and 'judicial process in Pakistan'.... |
| 1975 SLD 781, (1975) 101 ITR 502 | IT REFERENCE No. 5 OF 1973 , decided on 23.09.1974 | In the landmark case of IT Reference No. 5 of 1973, the Gujarat High Court examined the tax implications of interest payments on bills of exchange between a domestic company and a non-resident entity. The court analyzed the provisions of the Income-tax Act, particularly section 9(1)(i), which pertains to income deemed to accrue in India. The case centered on whether the interest paid by the assessee-company constituted taxable income under Indian law. The court found that the contract's elements were predominantly linked to Italy, where the non-resident company operated, thereby concluding that the debt was not an asset held in India. As a result, the interest payments were deemed non-taxable. This case highlights critical interpretations of tax law and the importance of establishing a business connection in India for tax liability purposes. Keywords include 'Income Tax', 'Taxable Income', 'Income Tax Act', 'Non-Resident Tax Liability', 'Business Connection', and 'Gujarat High Court De... |
| 1964 SLD 323 = (1964) 52 ITR 380 | TAX CASE No. 186 OF 1960 (REFERENCE No. 84 OF 1960 , decided on 29.10.1962 | In the case of Matheson Bosanquet and Co. (P.) Ltd v. Commissioner of INCOME TAX, the Madras High Court addressed the issue of whether profits from the sale of shares were taxable under the Income Tax Act, 1922. The court concluded that the transaction constituted an adventure in the nature of trade, as the assessee intended to sell the shares shortly after acquiring them. The decision emphasized the importance of the taxpayer's intention in determining the nature of the transaction and its tax implications. This case is significant for tax law practitioners and companies involved in investments, as it clarifies the criteria under which profits from share transactions are assessed for tax purposes. Keywords include Income Tax Act, adventure in nature of trade, tax implications, and managing agency.... |
| 2013 SLD 2177, 2013 YLR 328 | Criminal Acctt. Appeals Nos. 22, 23, 24, 25, 32, 3 , decided on 25.10.2012 | This case involves criminal appeals concerning allegations of corruption under the National Accountability Ordinance. The appellants, including several elderly individuals and women, were convicted but claimed they were not direct beneficiaries of the alleged corrupt practices. The Sindh High Court, upon reviewing the case, identified procedural errors in the trial court's judgment and the prolonged nature of the trial as significant factors. The court suspended the sentences, allowing the appellants to be released on bail, thus emphasizing the need for fairness in legal proceedings. Keywords include National Accountability Ordinance, corruption, bail, and criminal appeals, which are crucial for legal professionals and researchers in understanding the dynamics of accountability in Pakistan.... |
| 1989 SLD 2461, (1989) 178 ITR 591 | D-2741 of 2016 , decided on 14.03.1978 | The case revolves around the assessment of income tax for the assessment year 1960-61 concerning a sale of land by four partners of a firm. The Income Tax Officer (ITO) issued a notice under section 148 treating them as an Association of Persons (AOP). However, the notice was returned undelivered. The ITO then proceeded to make a best judgment assessment under section 144. One partner, Har Parshad, contested this assessment, claiming he did not receive the notice. The Tribunal ultimately ruled that no valid AOP was formed because there was no common purpose among the partners to earn income. The case highlights the importance of proper notice and the criteria for defining an AOP under the Income-tax Act. Trending keywords include 'Income Tax Assessment', 'AOP', 'Tax Law', and 'Legal Precedents'.... |
| 2005 SLD 2482, (2005) 276 ITR 544 | CIVIL MISC. WRIT PETITION No. 561 OF 1999 , decided on 27.09.2004 | This case revolves around the Income Tax Settlement Commission's handling of a settlement application filed by Ganesh Bartan Bhandar following a search operation that revealed undisclosed income. The Allahabad High Court found that the Commission's dismissal of the application was justifiable based on evidence presented during the assessment process. The court emphasized the importance of full disclosure in tax matters and the legal implications of failing to comply with tax regulations. The case highlights the judicial approach towards tax settlements and the need for transparency and accountability in financial declarations. Keywords include Income Tax, Settlement Commission, tax liability, judicial review, legal compliance, assessment order, and tax regulations.... |
| 2024 SLD 261, 2024 PTD 316 | Customs References Nos.100-P to 108-P, 181-P and 1 , decided on 31.05.2023 | The case revolves around Customs References Nos.100-P to 108-P, 181-P and 182-P of 2020, decided by the Peshawar High Court on May 31, 2023. The primary legal framework involved includes the Customs Act, 1969, and the Imports and Exports (Control) Act, 1950. The petitioners, represented by the Collector of Customs, challenged the decision of the Customs Appellate Tribunal which had set aside additional duties and taxes imposed on the respondents, Muhammad Arif and another. The court examined the procedural aspects of the appeal process, emphasizing the importance of adhering to statutory guidelines and the limitations of appellate jurisdiction. The decision highlighted the necessity for proper adjudication in customs matters and the implications of extraneous considerations in legal proceedings. This case serves as a critical reference for understanding customs law and the appeals process within the jurisdiction of the Peshawar High Court, reinforcing the principles of procedural fairn... |
| 2020 SLD 1926, 2020 MLD 1765 | Civil Revision No. 32 of 2017 , decided on 18.03.2020 | This case revolves around a civil revision petition filed under section 115 read with section 151 of the Civil Procedure Code (C.P.C.) by the petitioners against the orders passed by the District Judge Astore. The petitioners challenged the dismissal of their Civil First Appeal on the grounds of non-deposit of the publication fee, which they argued was not properly communicated to them. The court reviewed the circumstances surrounding the dismissal and the procedural requirements under the Limitation Act. The ruling highlighted key legal principles regarding the handling of appeals and the necessity of clear directives from the court regarding procedural compliance. Ultimately, the petition was accepted, and the case was sent back to the appellate court for further consideration. The case emphasizes the balance between procedural rigor and the right to a fair hearing in civil litigation.... |
| 1990 SLD 2257, (1990) 186 ITR 180 | D-2741 of 2016 | In the case of Moti Lal Padampat Udyog Ltd. vs. Commissioner of Income Tax, the Allahabad High Court addressed issues surrounding the Income-tax Act, 1961. The court examined whether the order of the Income-tax Appellate Tribunal was flawed due to the omission of critical questions regarding taxability. The case highlighted the importance of comprehensive decision-making by judicial bodies and the implications of unresolved tax questions on the parties involved. The court's directive to the Tribunal underscores the need for thorough legal scrutiny in tax matters, ensuring that all relevant issues are addressed. This case serves as a significant reference for tax law practitioners and highlights the interplay between judicial review and tax assessments. Keywords: Income-tax, Tribunal, Allahabad High Court, taxability, judicial review.... |
| 1982 SLD 880, 1982 PLD 716 | Writ Petition No. 733 of 1981 , decided on 11.05.1982 | In the case concerning Writ Petition No. 733 of 1981, the Lahore High Court addressed issues regarding land ownership and the application of res judicata principles. The petitioners, represented by Raja Muhammad Akhtar, contested the dismissal of their claims to land previously allotted to Barkat Ali. The court ruled against the petitioners, asserting that they were trespassers and that their previous claims had already been adjudicated in earlier petitions. The ruling emphasized the importance of adhering to legal requirements for land transactions, particularly the necessity of obtaining government consent. The decision further reinforced that the principles of res judicata prevent the re-litigation of issues already decided, thereby upholding the integrity of judicial determinations. This case underscores the significance of legal compliance in property disputes and the need for parties to approach the court with clean hands, as highlighted in the Constitution of Pakistan. The court... |
| 2013 SLD 1610, 2013 SCMR 1027 | Civil Appeals Nos.495 to 499, 501, 502 and 754 of , decided on 10.04.2013 | This case revolves around the eligibility of employees from autonomous and semi-autonomous government organizations for residential plots under the Islamabad Housing Scheme. The Supreme Court of Pakistan examined the terms of the Housing Scheme, which allocated 75% of plots to employees of Federal Ministries and 8% to those from autonomous organizations. The Court highlighted that the eligibility was based on specific employment categories rather than civil service status. The ruling clarified that respondents employed in various organizations, including Pakistan Broadcasting Corporation and Pakistan Telecommunications Corporation, could only claim plots from the 8% quota. The Court's analysis underscored the need for precise interpretation of the Terms and Conditions, which ultimately led to the annulment of the earlier High Court decision. This case is significant for understanding the nuances of civil service definitions and housing entitlements in Pakistan, making it a crucial refe... |