Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2000 SLD 801, 2000 SCMR 645, 2000 SLD 1213 | Criminal Petition No. 510-L of 1999 , decided on 20.10.1999 | In the case of Criminal Petition No. 510-L of 1999, heard by the Supreme Court of Pakistan, the issue revolved around the promotion rights of Mrs. Naseem Chaudhry, a civil servant. The Court concluded that she was entitled to promotion as Deputy Superintendent of Police, asserting that her promotion should occur from the date her juniors were elevated. The Court emphasized that pending disciplinary proceedings against her were not a valid reason to deny promotion, although such proceedings could continue independently. This case highlights important aspects of civil service law and the rights of public servants, ensuring fairness in promotion processes. This ruling sets a precedent regarding the balance between disciplinary actions and promotion rights, making it a significant decision in administrative law.... |
| 2024 SLD 3421 | ITA NO. 864/LB/2015 , decided on 25.03.2024 | This case revolves around the Income Tax Ordinance, 2001, and its application to the appellant, Mr. Muhammad Afzal Malik, representing Malik Iron & Steel Corporation. The core issue addressed is the interpretation of specific sections of the ordinance, particularly sections 161, 205, 2(68), and 74(1). The tribunal, led by Judge Sardar M. Ajaz Khan, highlighted the necessity for taxpayers to adhere strictly to tax laws and the consequences of non-compliance. The absence of representation for the respondent, The CIR, RTO Rawalpindi, raised questions regarding the procedural fairness of the hearing. The decision aims to provide clarity on tax obligations and reinforce the legal framework governing income tax in Pakistan. This case serves as a significant reference point for future interpretations of tax law, emphasizing the importance of legal representation and diligent adherence to tax regulations.... |
| 1984 SLD 2005, 1984 PLC 1699 | Writ Petition No. 3476 of 1983 , decided on 16.05.1984 | This case revolves around the issue of appointment rights concerning recommendations made by the Punjab Public Service Commission. The petitioner, Muhammad Iqbal, contested the refusal of his appointment to a newly created post of Assistant Director, Labour Welfare, based on prior recommendations that were deemed invalid due to the passage of time. The Lahore High Court emphasized that the recommendations from the Commission are advisory and do not create a vested right. The decision highlights the importance of adhering to procedural guidelines set forth by the Commission, especially regarding the validity period of recommendations. This case is significant for understanding the legal boundaries of recruitment processes and the role of public service commissions in Pakistan. Key terms related to public service appointments, legal rights of petitioners, and the advisory nature of commission recommendations are crucial for legal practitioners and scholars alike.... |
| 2016 SLD 852, 2016 PLC 71 | Civil Petition No. 797 of 2015 , decided on 01.07.2015 | The case revolves around the legal rights of employees from the Pakistan Telegraph and Telephone Department after their transfer to the Pakistan Telecommunication Corporation and later to the Pakistan Telecommunication Company Limited. The Supreme Court examined the implications of the Pakistan Telecommunication (Re-Organization) Act, 1996, and the previous Pakistan Telecommunication Corporation Act, 1991. The judgment clarified that the terms and conditions of service for transferred employees were protected, and they were entitled to any pension adjustments announced by the Federal Government. This case highlights the legal framework governing employee rights during organizational restructuring in the telecommunications sector, emphasizing the importance of safeguarding employee benefits. The ruling serves as a precedent for similar cases involving employee rights and organizational changes, ensuring that employees are treated fairly and consistently under the law.... |
| 1986 SLD 649, 1986 SCMR 849 | Civil Appeal No. 864 of 1984 , decided on 23.02.1986 | In the case of Bhai Khan vs. Allah Bakhsh, the Supreme Court of Pakistan deliberated on the extension of time for the deposit of pre-emption amounts under the Punjab Pre-emption Act. The dispute arose when Bhai Khan, the appellant, sought to pre-empt a sale of land conducted by the respondents. Following the trial court's decree, Bhai Khan faced challenges in depositing the pre-emption amount within the stipulated time. The appellate court's discretion to extend such time was questioned, leading to significant discussions on the conduct of parties in legal procedures. The Supreme Court ultimately ruled against Bhai Khan, stressing the importance of timely actions in legal proceedings and the necessity of good faith, resulting in the dismissal of his appeal. This case highlights critical aspects of pre-emption laws and the judicial process in Pakistan.... |
| 1982 SLD 18, 1982 PTD 59, (1982) 45 TAX 116 | Income Tax References Nos. 46 and 47 of 1971 , decided on 13.11.1979 | This case involves the reassessment proceedings concerning the income of Smt. Pratap Kumari following her separation from her husband. The Delhi High Court examined whether the reassessment initiated by the Income Tax Officer was valid under the provisions of the Indian Income Tax Act. The case highlights the importance of adequate grounds for reopening assessments and the requirement for new information or errors in the original assessment in order to justify such actions. The ruling reinforces the principles of tax law regarding the validity of reassessment proceedings and the conditions under which they may be initiated. The decision is significant for taxpayers and legal practitioners as it clarifies the boundaries of tax assessments and the rights of individuals in income tax matters. Keywords include Income Tax, reassessment, Delhi High Court, tax law principles, taxpayer rights, and legal precedents.... |
| 2009 SLD 1819, 2009 SCMR 1435 | Civil Petition No.589 of 2009 , decided on 28.04.2009 | In the case of Abdul Rashid vs. Director General, POST OFFICES, ISLAMABAD, the Supreme Court of Pakistan addressed the issue of appeal dismissal due to limitation. The petitioner, Abdul Rashid, challenged the decision of the Federal Service Tribunal, which had ruled his appeal as time-barred after he filed multiple departmental representations instead of timely appeals. The Court reiterated the principle that diligence in pursuing legal remedies is crucial, and that the Tribunal's findings of fact cannot be overturned lightly. This case highlights the significance of adhering to legal timelines and the implications of procedural compliance in administrative law. It serves as a reminder for civil servants regarding the importance of timely appeals and the limitations set by law. Furthermore, it reinforces the role of the judiciary in maintaining the integrity of legal processes, ensuring that justice is not only served but also seen to be served. The case references several precedents t... |
| 2019 SLD 2072, 2019 PLJ 826 | Crl. Misc. No. 257812-B of 2018 , decided on 31.01.2019 | In the case of Crl. Misc. No. 257812-B of 2018, the Lahore High Court addressed a petition for pre-arrest bail involving charges under various sections of the Pakistan Penal Code and the Criminal Procedure Code. The petitioners, Imran and Manzoor Hussain, sought relief after being implicated in an FIR that was filed with a significant delay, raising questions about the credibility of the prosecution's case. The court noted that the allegations of injury were bailable and highlighted the importance of ensuring that individuals are not unjustly deprived of their liberty merely for the sake of procedural formalities. The decision reinforced the principle that the justice system should not engage in actions that would lead to absurd outcomes, such as detaining individuals only to release them shortly thereafter. This case underscores the significance of timely and credible evidence in the judicial process, highlighting a commitment to uphold the rights of individuals within the legal frame... |
| 2004 SLD 52, 2004 PTD 1812, (2004) 90 TAX 7 | I.T.As. Nos. 321/IB and 368/IB of 2003 , decided on 06.03.2004 | This case revolves around the appeals filed by the Commissioner of Income Tax against the decisions made by the lower authorities regarding the assessment of Mr. Asad Ali Bokhari, who operates Al Qasim Hospital and Maternity Home. The core issue was the maintainability of the departmental appeal under the Income Tax Ordinance, 2001 and 1979. The Appellate Tribunal emphasized the importance of adhering to the correct legal provisions while assessing the appeal's validity. The Tribunal's decision highlighted the procedural aspects of the self-assessment scheme and the criteria for selecting cases for audit. The ruling focused on the interpretation of tax laws and the obligations of tax authorities in managing appeals, ensuring compliance with established legal frameworks. The decision serves as a critical reference for tax practitioners and advocates in navigating income tax regulations and appeals, underscoring the significance of meticulous adherence to legal procedures in tax assessme... |
| 2010 SLD 2837, 2010 PCRLJ 1120 | D-863 of 2009 , decided on 25.02.2010 | This case revolves around a bail application filed by Muhammad Ali against the order of the Anti-Terrorism Judge Sukkur, which had rejected his bail request. The case involved serious charges including murder and attempted murder in a robbery incident where armed individuals attacked passenger coaches. The court critically evaluated the identification parade process, noting significant delays and lack of clarity in the evidence presented. The ruling underscored the importance of a fair identification procedure to ensure justice, ultimately resulting in the applicant being granted bail due to insufficient evidence for continued detention. The decision highlights key legal principles surrounding bail applications, including the presumption of innocence and the need for clear, cogent evidence in criminal proceedings.... |
| 1951 SLD 49, 1951 PLD 177 | Regular First Appeal No. 272 of 1946 , decided on 16.02.1951 | This case revolves around the interpretation of the Colonization of Government Lands (Punjab) Act, 1912, specifically Section 19, which prohibits the transfer of tenancy rights without government approval. The case involves Raja Khan, who claimed ownership of land after purchasing tenancy rights from Bhai Khan, but without formal recognition from the government. The court ruled in favor of Raja Khan, affirming his possession and dismissing the plaintiffs' claims. The case highlights important legal principles including adverse possession and the implications of illegal contracts, emphasizing the importance of adhering to statutory requirements in property transactions. The decision underscores the need for clarity in ownership and the legal ramifications of informal agreements in property law, making it a significant reference point for future cases in similar contexts.... |
| 2023 SLD 6683 | ITA No. 2032 (IB) 2022.ITA No. 2033 (IB) 2021 | This case pertains to appeals filed by Mr. QisaerAli, representing FAisal Autos, Talagang, against the Commissioner of Inland Revenue, RTO, Rawalpindi. The matter is governed by the Income Tax Ordinance, 2001, specifically Section 129(1). The case highlights various aspects of tax assessments and the rights of taxpayers under the law. It emphasizes the importance of due process in tax adjudication and the rights of taxpayers to appeal against unfavorable decisions. The tribunal, presided over by MUHAMMAD IMTIAZ, is tasked with ensuring that the principles of justice are upheld in tax matters. This case serves as a crucial reference for understanding the application of tax laws and the procedural safeguards in place for taxpayers. It will also contribute to the evolving body of case law concerning income tax disputes in Pakistan.... |
| 2009 SLD 1890, 2009 CLD 1077 | Suit No.403 and C.M.A. No.2230 of 2008 , decided on 29.04.2009 | In the case of Pakistan Insulations (Pvt.) Ltd. vs. Ranhill Engineers and Constructors DDFC Group of Companies, the Sindh High Court addressed the application under section 20 of the Arbitration Act, 1940. The plaintiff, a Karachi-based insulation company, sought to refer disputes regarding unpaid dues under a subcontract to arbitration. The court outlined the necessary conditions for such applications, which include a valid arbitration agreement and the presence of a dispute. The court confirmed its jurisdiction based on the location of the cause of action and the terms of the subcontract. The decision underscored the importance of jurisdiction in arbitration matters and clarified that the application for a garnishee order was not justified as there was insufficient evidence of potential asset dissipation by the defendants. This case highlights significant legal principles in arbitration and civil procedure, particularly regarding jurisdiction and the enforcement of arbitration agreem... |
| 1978 SLD 108, 1978 SCMR 73 | Criminal Petition for Special Leave to Appeal No. , decided on 01.06.1977 | In the case of Abdul Shakoor vs. Abdur Rashid alias Sheeda, the Supreme Court of Pakistan reviewed the conviction of Abdur Rashid for murder under section 302 of the Penal Code. The court considered the inconsistencies in the prosecution's narrative and the lack of reliability of key witnesses. The background involved a financial dispute that escalated into violence, leading to the death of Noor Hasan. The court noted that the evidence suggested a different interpretation of events, where the actions of Abdur Rashid were found to be in defense of his associate. Ultimately, the court reduced the conviction to section 304, Part I, resulting in a seven-year sentence. This case underscores critical aspects of criminal law, including the standards of evidence, the credibility of witnesses, and the interpretation of self-defense. The decision reflects the court's commitment to ensuring justice based on factual accuracy and legal standards.... |
| 1989 SLD 594, 1989 SCMR 514, 1989 SLD 1150 | Civil Review Petition No.37-R of 1988 , decided on 24.10.1988 | In the case of Civil Review Petition No. 37-R of 1988, the Supreme Court of Pakistan addressed the review petition filed by SAEED AHMAD against the dismissal of his earlier appeal. The court evaluated the arguments presented by the petitioner's counsel, Ch. Khalil-ur-Rehman, and determined that the previous findings regarding the petitioner's delay in pursuing his Constitutional Petition were accurate. The court emphasized that the petitioner had not provided compelling evidence that would alter the previous conclusions. The ruling underscored the importance of timely legal action and the necessity for petitioners to substantiate their claims with appropriate documentation and reasoning. This case serves as a pivotal reference for issues related to laches and the review of court decisions, highlighting the rigorous standards required for a review petition to succeed. Keywords such as 'Supreme Court review petition', 'timeliness in legal proceedings', and 'constitutional law in Pakistan... |
| 1978 SLD 564, (1978) 112 ITR 187 | IT REFERENCE No. 22 OF 1973 , decided on 17.09.1975 | In the case of Hanutram Ramprasad v. Commissioner of Income Tax, the Gauhati High Court addressed the issue of penalties for late filing of income tax returns under the Income-tax Act, 1961. The case revolved around the assessment year 1958-59, where the assessee failed to submit his return by the due date. The Income-tax Officer (ITO) issued a notice under sections 274 and 271, requiring the assessee to explain why a penalty should not be imposed for this failure. The court found that the ITO's presumption of no reasonable cause for the delay was justified, especially since the reasons for the delay were not disclosed by the assessee. The judgment clarified that while the burden of proof generally lies with the party asserting a claim, in cases where the facts are within the special knowledge of one party, the burden may shift. The court ultimately upheld the validity of the penalty imposed, reaffirming the need for timely compliance with tax obligations.... |
| 2013 SLD 592, 2013 PLD 94 | Writ Petition No. 1551-P of 2012 , decided on 09.05.2013 | This case revolves around the constitutional challenges posed by drone strikes carried out by the United States in Pakistan, specifically targeting areas like North and South Waziristan. The Peshawar High Court examined the legality of these strikes under both Pakistani law and international law, emphasizing violations of sovereignty and human rights. The court's decision reflects a growing concern over extrajudicial killings and the protection of citizens' rights amid counterterrorism operations. The ruling calls for the government to take definitive steps to safeguard its territory from unauthorized foreign military actions while seeking accountability for the victims of such strikes. This landmark case underscores the tension between national security interests and human rights obligations, making it a significant point of reference in legal discussions around drone warfare and state sovereignty.... |
| 2007 SLD 2078 = 2007 PLC 991 | Writ Petition No.138 of 2006/BWP , decided on 21.03.2006 | This case revolves around the constitutional petition filed by Rao Abdul Hannan Khan challenging the appointment of Arslan Mansoor as Naib Qasid by the District Officer (Revenue), Bahawalnagar. The petitioner argued that Mansoor was involved in a criminal case and was not present during the interview, rendering his appointment unlawful. The Lahore High Court carefully examined the facts, including the criminal background of the respondent and the procedural irregularities in the appointment process. The court ultimately ruled in favor of the petitioner, reinforcing the legal standards for civil service appointments and the significance of adhering to merit-based practices. This decision underscores the judicial commitment to uphold constitutional rights and ensure fairness in governmental appointments. Keywords: constitutional petition, civil service appointment, Lahore High Court, merit-based recruitment, legal standards.... |
| 2021 SLD 2495, 2021 MLD 1298 | Constitution Petition No.S-1223 of 2017 , decided on 18.03.2021 | The case revolves around a constitutional petition filed by tenants against an eviction order based on alleged default in rent payments under the Sindh Rented Premises Ordinance, 1979. The court found that the tenants had not paid rent for the months of March and April 2004 and could not provide sufficient evidence to dispute the landlord's claims. The judgment underscores the tenant's duty to pay rent punctually and the legal ramifications of failing to do so. This case serves as a significant reference for landlords and tenants regarding rental obligations and the judicial process in eviction cases. Key aspects include the burden of proof on tenants for timely rent payments, the importance of sworn statements by landlords, and the limitations of constitutional jurisdiction in challenging lower court findings. The ruling is crucial for understanding tenant rights and responsibilities, making it essential for legal practitioners and parties involved in landlord-tenant disputes.... |
| 2016 SLD 629 = 2016 CLD 289 | Show Cause Notices Nos. 26 to 69 of 2014 , decided on 10.04.2015 | The case under the Competition Act (XIX of 2010) primarily involved the Pakistan Automobile Manufacturers Authorized Dealers Association (PAMADA) and its collusive practices affecting competition in the automobile sector. The Competition Commission of Pakistan identified multiple violations, including the fixing of prices for body repairs and paint jobs, market allocation among dealers, and restrictions on employee movement. The Commission determined that these practices had the object and effect of preventing, restricting, or reducing competition in relevant markets. Consequently, significant penalties were imposed on PAMADA, underlining the importance of compliance with competition laws to foster fair market practices. The decision serves as a crucial reminder for trade associations to operate within legal frameworks that promote competitive behaviors, protect consumer interests, and avoid anti-competitive practices that can distort market dynamics.... |
| 2007 SLD 552, 2007 SCMR 605 | Criminal Appeals Nos. 14(S) and 15(S) of 2005 , decided on 15.11.2006 | In the case of Criminal Appeals Nos. 14(S) and 15(S) of 2005, the Supreme Court of Pakistan addressed serious concerns regarding the application of justice in cases involving the Offence of Zina (Enforcement of Hudood) Ordinance, 1979. The accused, Ibrar Hussain and others, were originally convicted based on the testimony of the victim, Mst. Rashidan, who had made multiple contradictory statements throughout the legal proceedings. The Supreme Court scrutinized the evidence presented, highlighting that the victim's statements were not consistent with each other and lacked corroboration from other sources. The Court noted that the principle of 'benefit of doubt' must always favor the accused, especially when the evidence is not compelling. The Supreme Court's ruling reinstated the importance of credible testimony in sexual assault cases and called for careful consideration of evidence to prevent miscarriages of justice. This case sets a critical precedent for future trials involving simi... |
| 2015 SLD 1475 = 2015 CLD 390 | Judicial Miscellaneous No. 50 of 2005 in Suit No.1 , decided on 16.09.2014 | This case revolves around the partnership disputes and the legality of withdrawals of suits filed by the partnership. The applicants, Muhammad Younus and another, claimed that they were wrongfully removed from the partnership and that their withdrawal was fraudulent. They filed applications under section 12(2) of the Civil Procedure Code to set aside previous orders regarding the withdrawal of their suits. The court scrutinized the circumstances surrounding their retirement, the documents submitted, and the evidence of fraud. Ultimately, the court ruled against the applicants based on the validity of the Registrar's records and the absence of any conclusive proof of fraud. This case highlights the complexities of partnership laws and the significance of maintaining accurate records and documentation in legal proceedings. Keywords: partnership disputes, fraudulent withdrawal, Civil Procedure Code, Sindh High Court, legal documentation, court decisions.... |
| 1985 SLD 806, 1985 SCMR 1455 | Criminal Appeal No. 12 of 1985 , decided on 20.05.1985 | In the case of Saeed Ahmad alias Saeed Akbar vs. The State, the Supreme Court of Pakistan addressed critical legal principles regarding the evidentiary value of First Information Reports (F.I.R.s) and circumstantial evidence in criminal prosecutions. The appellant was convicted of the murder of his wife, with the evidence including the recovery of the victim's body and blood-stained items linked to the accused. The court clarified that while an F.I.R. cannot serve as substantive evidence for a conviction, it plays a crucial role in initiating investigations and establishing the framework for the case. The ruling reinforced the importance of circumstantial evidence, stating that it must collectively exclude all reasonable hypotheses of innocence to support a conviction. The decision contributes to the legal discourse on the standards of evidence required in criminal cases, particularly in contexts where direct evidence may be lacking, and highlights the procedural safeguards necessary t... |
| 1991 SLD 733, 1991 PLC 484 | Writ Petition No. 3241 of 1982 , decided on 24.02.1991 | This case revolves around a dispute regarding seniority among railway guards in Pakistan. The petitioners claimed that their colleagues were illegally appointed and thus should not compete with them for seniority. The Lahore High Court, presided over by Justice Ihsan-ul-Haq Chaudhry, found that the petitioners failed to provide necessary evidence to support their claims, including the grievance notice they allegedly served. The court concluded that the misconduct displayed by the petitioners in withholding documents was serious and warranted dismissal of their petition. The decision underscores the importance of procedural compliance and the consequences of failing to substantiate claims in legal proceedings.... |
| 2008 SLD 1211, 2008 PLC 219 | Civil Petition No.2455-L of 2003 , decided on 07.12.2005 | This case pertains to the dismissal of a service appeal by the Punjab Service Tribunal due to the petitioner's failure to deposit the required process fee. The Supreme Court of Pakistan reviewed the case, focusing on the obligation of the petitioner to comply with Tribunal procedures, regardless of their counsel's failure to inform them. The Court underscored the importance of adherence to procedural requirements in legal appeals, affirming the Tribunal's decision as valid and justified. The ruling emphasizes the necessity for petitioners to be aware of procedural obligations and reinforces the accountability of legal counsel in guiding their clients through the appeals process. Keywords: Punjab Service Tribunal, Supreme Court, legal appeal, process fee, compliance, judicial review.... |
| 2006 SLD 1763, 2006 PLC 826 | Appeals Nos.255 and 257(K)(C.S) of 2002 , decided on 03.01.2005 | This case involves two constables of the Pakistan Railways Police, MUHAMMAD SHAHZAD ALI KHAN and MUHAMMAD ACHAR, who were dismissed for being absent without notice during a critical duty on January 31, 2002. The absences coincided with a dacoity incident on a train they were supposed to escort. The inquiry found them guilty, but the Tribunal later modified the punishment from dismissal to withholding of increments for three years, highlighting issues in the inquiry process and the need for fair treatment in disciplinary actions. The case discusses the balance between duty obligations and reasonable justifications for absence, underscoring the importance of communication in law enforcement roles.... |
| 2021 SLD 581, 2021 SCMR 294 | Civil Review Petitions Nos. 310, 311 and 217 of 20 , decided on 07.12.2020 | The case revolves around the conviction of an individual who produced a fake acquittal decision to re-join government service. The Supreme Court of Pakistan, in its ruling on December 7, 2020, reaffirmed the lower court's conviction under various sections of the Penal Code and the Prevention of Corruption Act. The case highlights the importance of integrity in public service and the legal ramifications of corruption. The court's decision serves as a precedent in combating fraudulent practices within governmental structures, reinforcing that individuals cannot escape the consequences of their actions, especially when they exploit legal loopholes for personal gain. This ruling strengthens the legal framework surrounding public service eligibility and accountability, emphasizing the judiciary's role in maintaining ethical standards in governance.... |
| 1974 SLD 222, 1974 SCMR 430 | Criminal Appeal No. K-9 of 1973 , decided on 24.01.1974 | In the Supreme Court case of Criminal Appeal No. K-9 of 1973, the court dealt with a serious murder case under the Penal Code, specifically sections 302, 326, and 148. The appellants, DOSO alias DOST MUHAMMAD and another, were convicted for the murder of Hamid, with substantial evidence supporting the prosecution's claims. The court's decision highlighted the importance of eyewitness testimony, even when witnesses were related to the victim. The case also addressed the impact of a general amnesty issued by the President, resulting in a commutation of the death sentences to transportation for life. This case underscores the complexities of criminal law and the judicial system's role in ensuring justice while considering mitigating circumstances. Keywords include murder case, Supreme Court, Penal Code, eyewitness testimony, criminal appeal, general amnesty, and conviction.... |
| 1954 SLD 41, 1954 PLD 544 | Regular Second Appeal No. 161 of 1953 , decided on 24.05.1954 | The case revolves around a land sale made by a widow under Customary Law and the implications of consent given by a collateral. In 1942, Mst. Jani sold land inherited from her deceased husband Abdullah Ji. A collateral, Shahinchi Khan, consented to the sale, which later became the subject of a dispute when another collateral, Qalandar Khan, sought a declaration that the sale was not binding on the reversioners. The Lahore High Court ruled that the consent effectively barred any claim by Shahinchi Khan's descendants, who later sought possession after the widow's death. The decision underscores the importance of Customary Law in property transactions and the limitations imposed on reversioners regarding alienations consented to. This ruling is significant for legal practitioners dealing with inheritance and property law, particularly in contexts governed by Customary Law. Keywords include Customary Law, inheritance, property rights, Muslim Law, reversioners, alienation, and legal precede... |
| 1991 SLD 1711 = 1991 CLC 520 | Suit No. 362 of 1988 , decided on 21.12.1988 | In the case of Sindh High Court Suit No. 362 of 1988, the court addressed a dispute over property ownership involving Dr. Arshad Kamal Khan and Mrs. Saeeda Khalid Kamal Khan. The case revolved around the allegations that the property was purchased by the plaintiff's father, but was registered under the name of the defendant, leading to claims of benami ownership. The court emphasized the importance of finality in legal adjudication, particularly concerning disputes resolved by the Rent Controller. The ruling highlighted that once a matter has been conclusively decided, it cannot be revisited in a general jurisdiction civil court, thereby reinforcing the doctrine of res judicata. This decision is significant for property law and rental disputes in Pakistan, setting a precedent on how ownership claims are treated in light of prior rulings.... |
| 2008 SLD 1380, 2008 PLC 1156 | Civil Appeals Nos.53, 54, 55 and 56 of 2008 , decided on 29.04.2008 | In the case of Fazal Ahmed Naseem Gondal, the Supreme Court of Pakistan addressed the dismissal of the appellant from his position as a Civil Judge-cum-Judicial Magistrate on charges of misconduct and corruption. The Court upheld the findings of the Inquiry Officer, emphasizing that the inquiry was thorough and that the appellant had been given ample opportunity to defend himself. This case highlights the importance of maintaining integrity within the judiciary and the legal system, as well as the procedural safeguards in place to address allegations of misconduct. The ruling serves as a precedent in cases involving civil servants and reinforces the standards expected of judicial officers. Keywords: judiciary integrity, misconduct, corruption, legal standards, procedural safeguards.... |
| 1981 SLD 2189, 1981 PLC 321 | S-87 of 1978 , decided on 14.01.1981 | In the case of Obaidullah Khan vs. The Labour Court No. 5, Karachi, the petitioner sought to challenge the decisions of the Junior Labour Court regarding unpaid dues and reinstatement in service. The primary legal frameworks involved were the Constitution of Pakistan and the Industrial Relations Ordinance. The petitioner claimed his dues were based on verbal commitments regarding salary increments and bonuses, but failed to present any documentary evidence to support his claims. The courts below found the claims unsubstantiated and dismissed them. The High Court reiterated that it could not interfere with the factual findings of lower courts without substantial evidence of misreading. The case highlights the importance of documentary proof in labor disputes and the need for timely action in legal claims. Keywords: labor law, constitutional law, Sindh High Court, Industrial Relations Ordinance, legal representation, due diligence.... |
| 1983 SLD 327, 1983 SCMR 1254 | Civil Petition for Special Leave to Appeal No. 6 o , decided on 13.04.1983 | In the case of NASRULLAH KHAN vs. SUPERINTENDING ENGINEER, the Supreme Court of Pakistan addressed the issue of public service qualifications under the West Pakistan Irrigation Department Draftsmen's Service Rules. The petitioner, who was provisionally appointed as a draftsman, contested his termination on the grounds that he met the qualifications. However, the court upheld the Service Tribunal's decision, emphasizing the necessity of meeting all stipulated qualifications for civil service roles. The ruling clarified that provisional appointments are contingent upon government approval, which was denied in this case due to insufficient qualifications. This case highlights the legal standards for public service appointments and the significance of adherence to qualification requirements. Legal professionals seeking insights into civil service law and qualification disputes will find this case particularly relevant. It underscores the rigorous standards applied by the judiciary in maint... |
| 2024 SLD 3377 | Civil Petitions No. 52, 53, 132 to 143, 189 to 200 | This case revolves around the legal proceedings involving the Commissioner Inland Revenue and A.F. Ferguson & Company under the Income Tax Ordinance, 2001. The Supreme Court of Pakistan, in its hearing dated 24th February 2024, tackled various civil petitions that addressed contentious tax assessments and the procedural compliance of revenue authorities. The court underscored the necessity for transparency and fairness in tax administration, which is crucial for maintaining public trust in the tax system. The judgment serves as a pivotal reference for future tax-related disputes, especially in how authorities interact with businesses and individuals regarding tax obligations. The decision resonates with ongoing discussions about tax reform and the balance between revenue collection and taxpayer rights, highlighting the court's role in upholding legal standards in fiscal matters. Legal practitioners and tax professionals should take note of this ruling as it may influence future interpr... |
| 1993 SLD 893, 1993 SCMR 2267, 1994 PTCL 296 | Civil Appeals Nos. 654-667 of 1990 , decided on 20.12.1992 | This case revolves around the interpretation of the Customs Act, 1969, specifically Section 31-A, which was inserted by Finance Ordinance II of 1988. The Supreme Court of Pakistan addressed whether the High Court's reliance on a previous judgment in the Al-Samroz Enterprises case was justified despite changes in the law. The Court concluded that transactions prior to July 1, 1988, were to be treated as closed, allowing the appellants to benefit from the earlier ruling. This decision underscores the importance of understanding the temporal application of law and its implications for financial transactions, especially in customs and trade law. The ruling is significant for entities involved in international trade as it clarifies the status of transactions under prevailing laws prior to the amendment. The case highlights key legal principles that can aid future litigants in similar situations, making it a critical reference point in customs law jurisprudence.... |
| 1967 SLD 391, (1967) 64 ITR 83 | IT REFERENCE No. 3 OF 1964 , decided on 09.07.1965 | In the case of R.G.A. Baker v. State of Kerala, the Kerala High Court addressed significant questions regarding agricultural income tax deductions. The court evaluated whether retrenchment compensation and bad debts could be deducted from taxable income under the Kerala Agricultural Income-Tax Act of 1950. The judgment clarified that while retrenchment compensation linked to land transactions was not deductible, bad debts could be recognized as allowable deductions. This case draws on established precedents, making it a pivotal reference for agricultural tax assessments. Legal practitioners and tax professionals should be aware of the implications of this ruling, which underscores the critical nature of proper accounting and compliance with tax regulations. The decision is essential for understanding agricultural income taxation and employee compensation deductions, making it relevant for current tax law discussions.... |
| 1991 SLD 950, 1991 SCMR 423 | Civil Petition No.512 of 1988 , decided on 24.04.1990 | In the case of Civil Petition No.512 of 1988, the Supreme Court of Pakistan addressed the issue of land entitlement under the Displaced Persons (Compensation and Rehabilitation) Act, 1958. The petitioners claimed rights to agricultural land based on agreements to sell executed by the allottees. However, the government had sold the land to the University of the Punjab, leading to the petitioners' constitutional challenge. The Court emphasized that a prospective vendee has locus standi to file a petition, yet found that the underlying allotments were obtained illegally. The decision reinforces the importance of lawful allotment processes and the limitations of agreements to sell without vested rights. Key legal principles involved include locus standi, the validity of agreements, and the proper execution of land sales under relevant laws. This case serves as a significant reference for future disputes regarding land rights and the authority of allotments under Pakistani law, ensuring tha... |
| 2003 SLD 3902, (2003) 263 ITR 306 | In the case of Gopal Trading Co. v. Commissioner of Income Tax, the Delhi High Court addressed issues related to the Income-tax Act, specifically section 273A concerning penalties for late filing of returns. The petitioner, Gopal Trading Co., argued that the delay in submitting their tax returns was due to the CBI's seizure of their account books. However, the court found that this reasoning was not valid enough to warrant a waiver of the penalty. The judges pointed out that the petitioner had failed to maintain proper books of account and could have taken steps to retrieve the necessary records to comply with tax regulations. This case underscores the importance of diligence in maintaining financial records and timely compliance with tax obligations. The ruling serves as an important precedent for tax-related cases, particularly in the context of penalties for late filings. Legal representatives Sanjeev Khanna and Ajay Jha provided counsel for the respondent. The decision highlights t... | |
| 2009 SLD 286, (2009) 99 TAX 9, (2007) 288 ITR 1 | CIVIL APPEAL Nos. 5811 AND 5812 OF 2006 , decided on 14.12.2006 | In the landmark case of S.A. Builders Ltd vs. Commissioner of Income Tax (Appeals), the Supreme Court of India addressed significant issues surrounding the allowability of interest on borrowed funds under the Income Tax Act, 1961. The court examined the implications of Section 36(1)(iii), which permits the deduction of interest paid on capital borrowed for business purposes. The core of the dispute arose from S.A. Builders Ltd's advances to its subsidiary, M/s. SAB Credits Limited, which were made without charging interest. The Assessing Officer initially disallowed a substantial portion of the claimed interest, asserting that the funds were diverted without proper justification. The case went through various levels of appeal, with the Tribunal siding with the revenue. However, the Supreme Court found that the lower courts failed to consider whether the advances were made as a measure of commercial expediency, a crucial aspect in determining the deductibility of interest. The ruling re... |
| 2021 SLD 2605, 2021 PTD 1788 | D-1213 and D-1214 of 2015 , decided on 25.02.2021 | In the case of S.M. Ali Zaman Gardezi and another vs. Federation of Pakistan, the Sindh High Court addressed the legality of an inquiry initiated by the FIA based on directions from the Federal Tax Ombudsman regarding tax matters. The court ruled that the inquiry was without jurisdiction, as the matter was already before a competent court, thus upholding the principle of double jeopardy. The decision highlighted the established mechanisms for tax adjudication under the Federal Tax Ombudsman Ordinance and related tax laws, reinforcing the importance of judicial respect for ongoing proceedings. This case is significant for legal practitioners and entities involved in tax law, emphasizing the boundaries of agency authority and the protection of taxpayer rights. Keywords: tax law, Federal Tax Ombudsman, legal jurisdiction, double jeopardy, Sindh High Court, FIA inquiry, constitutional petitions.... |
| 2022 SLD 6479 | MA (Stay) Interin No. 1558/IB/2022 , decided on 10.10.2022 | This case revolves around the appeal filed by Mr. Nisar Ali against the decision of the Commissioner Inland Revenue, RTO, Rawalpindi. The Appellate Tribunal Inland Revenue held a hearing on October 6, 2022, where the applicant, represented by Mr. Samad Sajjad, ITP, sought an interim stay against actions taken by the revenue authority. The Tribunal's decision emphasized the importance of upholding the rights of taxpayers while ensuring compliance with the relevant tax laws. The case highlights procedural aspects of tax appeals and the role of the appellate authority in providing relief to aggrieved taxpayers. Keywords such as 'tax appeal', 'interim stay', 'taxpayer rights', and 'revenue authority' are integral to understanding the implications of this case in the context of tax law and administrative justice.... |
| 2004 SLD 2895, 2004 PCRLJ 278 | Criminal Acquittal Appeal No. 15 of 2003 , decided on 24.07.2003 | In the case of MST. SALMA vs. ZAMIR AHMAD HUSSAIN AND ANOTHER, the Sindh High Court dealt with an acquittal appeal where the appellant, MST. SALMA, contested the Sessions Judge's decision to acquit the accused based solely on the complainant's competency. The court concluded that the earlier ruling should be set aside, emphasizing the importance of adjudicating the case on its merits. The appeal was remanded to the Sessions Judge for fresh consideration, highlighting procedural adherence to the Muslim Family Laws Ordinance. This case underscores the significance of legal representation and the evolving interpretation of family law in Pakistan, aiming to ensure justice and the rights of aggrieved parties. Keywords: Sindh High Court, Criminal Procedure Code, Muslim Family Laws Ordinance, acquittal appeal, legal representation, family law rights.... |
| 1994 SLD 1123, 1994 CLC 1828 | Civil Revision No. 1229-D of 1980 , decided on 25.04.1994 | In the case of Mst. Saleem Akhtar vs. Nur Muhammad Khan and others, the Lahore High Court addressed a civil revision concerning the disputed location of a drinking well. The trial court had previously dismissed the plaintiffs' suit, citing their lack of possession of the land. However, upon appeal, the District Judge reversed this decision, leading to the current civil revision. The court found that the evidence presented was inadequate, particularly the reliance on oral testimonies which could be conflicting. The court highlighted the importance of accurate land demarcation in boundary disputes and remanded the case for a thorough examination. This case underscores the significance of proper legal procedures in civil disputes, especially regarding land and property rights.... |
| 1996 SLD 1078 = 1996 SCMR 24 | Civil Petition No. 69-K of 1994 , decided on 18.05.1994 | This case revolves around the judicial scrutiny of a police investigation following the death of Nazir Ahmad in custody, allegedly due to police torture. The Supreme Court of Pakistan reviewed the proceedings initiated by the High Court on a complaint from the victim's father, Haji Umar. The court highlighted the need for timely investigations and the responsibility of police officers to conduct their duties ethically. The decision emphasizes the balance between law enforcement authority and the protection of citizens' rights, particularly in cases involving serious allegations of police misconduct. The case underscores the importance of judicial oversight in ensuring accountability within law enforcement agencies. This case is significant in the context of human rights and police accountability in Pakistan, and it sets a precedent for future cases involving similar issues.... |
| 2000 SLD 279, 2000 PTD 2193, 2001 PTCL 439, (2000) 82 TAX 59 | M.A. (R) 82 (IB) in I.T.A. No. 201/IB and M. A. (R , decided on 07.03.2000 | This case revolves around the interpretation and application of the Income Tax Ordinance, 1979, specifically in relation to the presumptive tax regime. The tribunal addressed the issues of jurisdiction concerning the reopening of assessments under section 65, highlighting that the provisions of sections 52 and 52A should be utilized for tax recovery when the income is deemed under the presumptive tax regime. The tribunal's decision clarified the distinctions between the normal tax regime and the presumptive tax regime, emphasizing that the latter does not require the filing of returns and operates under different principles. The ruling reinforces the importance of adhering to statutory provisions when determining tax liabilities and the proper channels for tax collection, aiming to ensure compliance and mitigate disputes arising from misinterpretations of tax law.... |
| 1987 SLD 160, 1987 SCMR 753 | Civil Petition for Leave to Appeal No.1036 of 1986 , decided on 02.02.1987 | This case revolves around the legal recognition of civil servants under the Punjab Civil Servants Act and the implications of amendments in local government laws. The Supreme Court of Pakistan deliberated on the status of the respondent as a civil servant following legislative changes, which were pivotal in determining the competency of the appeal filed by the Government of Punjab. The ruling underscores the importance of timely appeals in service matters and clarifies the legal standing of local council members in the context of civil service. This decision is crucial for legal practitioners working in administrative law, particularly in cases involving civil service disputes and appeals to service tribunals. Keywords such as 'civil service law', 'administrative justice', and 'service tribunal appeal' are relevant for SEO optimization in legal research and practice.... |
| 2006 SLD 2295, 2006 CLC 1655 | Constitution Petition No.9 of 2003 , decided on 19.12.2005 | In the case of Constitution Petition No.9 of 2003, the Sindh High Court dealt with a conflict between a landlord and tenants under the Sindh Rented Premises Ordinance, 1979. The landlord had sought to strike off the tenant's defense based on non-compliance with a rent order. The court examined the appealability of the order under section 16(2) and concluded that it was a final order rather than an interim one. As a result, the court dismissed the tenants' constitutional petition, emphasizing the importance of adhering to judicial rent orders. This case highlights the legal framework governing landlord-tenant disputes in Sindh, focusing on procedural nuances and the implications of non-compliance with rent regulations.... |
| 1991 SLD 1626 = 1991 CLC 102 | Transfer Applications Nos. 296-C to 299-C and 350- , decided on 29.05.1990 | In the Lahore High Court case involving Transfer Applications Nos. 296-C to 299-C and 350-C of 1989, the petitioner Muhammad Riaz Chughtai sought the transfer of five suits filed against him in different jurisdictions to Lahore, where he resided. The suits were based on different transactions, and the petitioner argued that the transfers were necessary to avoid harassment. However, the court found that such transfers would inconvenience the plaintiffs and their witnesses significantly. The judges concluded that the cases should remain in their original jurisdictions to uphold the integrity of the legal process and minimize the burden on all parties involved. This case underscores the importance of jurisdictional considerations in civil litigation and the balance between convenience for the defendant and the rights of the plaintiffs. Key legal principles regarding the transfer of suits under the Civil Procedure Code were applied, emphasizing that the interests of justice must prevail. T... |
| 2007 SLD 1007 = (2007) 288 ITR 39 | ... | |
| 2024 SLD 27, 2024 SCMR 1 | CIVIL REVIEW PETITION NO.266 OF 2019 , decided on 01.11.2023 | This case revolves around the review petitions filed against a significant judgment by the Supreme Court regarding the Islamabad-Rawalpindi sit-in protest led by members of a religious political party. The Supreme Court's decision highlighted the need for transparency and accountability in the financial dealings of such political entities. The court also addressed the procedural aspects of the review petitions, particularly the withdrawal of petitions by the Federal Government. The ruling underscores the importance of following legal protocols and the consequences of failing to do so, setting a precedent for future cases involving political accountability and regulatory compliance. Keywords such as 'Supreme Court of Pakistan', 'review petitions', 'political accountability', 'financial transparency', and 'Elections Act' are pivotal in understanding the implications of this case.... |
| 2021 SLD 2879, 2021 PLC 1495 | I.C.A. No.287 of 2008 , decided on 25.05.2021 | In the case of Habib Bank Limited vs. Saqib Mahmood, the Lahore High Court addressed the legal intricacies surrounding employment disputes under non-statutory service rules. The case revolved around the dismissal of an employee, Saqib Mahmood, who had been terminated from his position at Habib Bank Limited. The court found that the relationship between the bank and its employees was governed by the principles of master and servant, which limited the scope for constitutional remedies. The ruling underscored the importance of statutory frameworks in employment relations and the limitations of non-statutory rules in providing legal recourse to employees. The decision highlighted the necessity for clarity in employment contracts and the implications of privatization on employee rights and remedies. This case is significant in understanding the boundaries of judicial review in employment matters, especially in contexts where statutory protections are absent. The court's decision serves as a... |
| 1983 SLD 392, 1983 SCMR 616 | Criminal Petition for Leave to Appeal No. 19 of 19 , decided on 05.03.1982 | This case revolves around Ghulam Qadir, a headmaster of a private school, who faced conviction for producing a forged certificate to prove the existence of his school during legal proceedings related to its nationalization. The Supreme Court of Pakistan, led by Justices Aslam Riaz Hussain and Nasim Hasan Shah, reviewed the case and found that the petitioner had failed to substantiate his claims, resulting in a conviction under sections 465 and 471 of the Penal Code. The court emphasized the need to deter fraudulent practices within the legal system, thereby safeguarding the integrity of judicial processes. This case highlights the implications of forgery and the responsibilities of individuals in legal proceedings, serving as a precedent for future cases involving similar offenses. Keywords such as 'forgery', 'judicial integrity', 'legal consequences', and 'Pakistan Supreme Court' are pertinent in understanding the significance of this ruling.... |
| 1987 SLD 953, 1987 PLC 40 | 475/416 of-1983 , decided on 17.06.1984 | This case revolves around the promotion eligibility of Ch. Noor Muhammad, who was appointed as a Sub-Engineer in 1952 and later promoted to various positions based on his qualifications and experience. The key issue was whether the enhancement of qualifications required for promotion to the Executive Engineer position was applicable to him retroactively. The Tribunal ruled that the original terms of employment permitted his promotion based on merit and experience, highlighting the importance of protecting the rights of employees against arbitrary changes in service rules. This case underscores the principles of justice and fairness in administrative practices, particularly in the context of civil service promotions.... |
| 2007 SLD 3589, (2007) 290 ITR 172 | ... | |
| 2024 SLD 2656, 2024 PLC 267 | C.P. (D) No.146 of 2022 , decided on 17.03.2022 | In the case of Syed ZAFAR ALI SHAH vs. The GOVERNMENT OF SINDH, the Sindh High Court addressed the legality of the promotion and posting of respondent No. 3 as District Education Officer (Primary). The judgment emphasized the importance of adhering to recruitment rules and laws governing civil service promotions. The court ruled that respondent No. 3, who was initially appointed as a Higher School Teacher, did not meet the qualifications to be promoted to the position of District Education Officer. The decision highlighted that the promotion process should be transparent and in the public interest, ensuring that only qualified individuals are appointed to such positions. The case reinforces the principle that appointments and promotions in the civil service must comply with established legal frameworks to maintain the integrity of public service.... |
| 1958 SLD 120, 1958 PLD 472 | Civil Revision Petition No. 101 of 1957 , decided on 28.03.1958 | This case revolves around the interpretation of the Army Act (VIII of 1911) concerning the rights of military personnel in Pakistan. The Lahore High Court addressed the legality of the dismissal of Lt. Col. Z. A. Mazari, ruling that military personnel serve at the pleasure of the Crown. It was established that military servants do not possess a civil right to challenge their discharge in civil courts, as the Army Act maintains that such matters fall under the jurisdiction of military authorities. The court referenced various precedents to support its conclusion that the Army Act does not alter the fundamental terms of engagement for military personnel, which are governed by public policy. The ruling reinforces the notion that while civil courts can determine the existence of civil rights, they cannot intervene in matters of military service contracts, thus upholding the Crown's prerogative over military employment. This decision impacts the broader understanding of military law and the... |
| 1982 SLD 569, 1982 SCMR 993 | Civil Petition No. 71 of 1975 , decided on 01.04.1981 | This case revolves around the rights of an informer under the Displaced Persons (Land Settlement) Act, 1958, particularly concerning the challenge of an order rejecting their application. The Supreme Court of Pakistan deliberated on the legal standing of informers and their ability to contest decisions made by settlement authorities. The court referenced previous rulings, emphasizing that the right to transfer evacuee property was established by law. The case highlights the complexities of property rights during the transitional period following the creation of Pakistan. Keywords: Displaced Persons, Land Settlement, Supreme Court of Pakistan, legal rights, informer, property law, evacuee property.... |
| 2017 SLD 467, 2017 SCMR 356 | Civil Appeal No. 328-L of 2009 , decided on 29.11.2016 | This case involves the Supreme Court of Pakistan's ruling regarding the dismissal of an employee from the Water and Sanitation Agency (WASA) due to alleged inefficiency and misconduct. The appellant, Umar Ata Bandial, was penalized without a proper inquiry into his actions regarding misappropriation of scrap material. The Court found that the appellant was not given a fair chance to defend himself against the charges, as the initial fact-finding inquiry did not accuse him personally. The ruling emphasizes the need for a regular inquiry in cases where major penalties are imposed, ensuring that the legal standards of fairness and propriety are upheld in disciplinary proceedings. The decision reiterates the importance of due process in administrative actions and the necessity for transparency and accountability in civil service matters.... |
| 2014 SLD 1375, 2014 YLR 316 | Criminal Bail Application No.889 and M.A. No. 6554 , decided on 16.09.2013 | This case revolves around the dismissal of a bail application filed by Din Muhammad alias Dino, who was accused of murder following an incident that occurred on January 15, 2012. The complainant, Ghulam Farooque Junejo, reported that the applicant, along with others, instigated a violent confrontation that resulted in the death of his brother, Abdul Kadir. The Sindh High Court, presided over by Justice Shah Nawaz Tariq, evaluated the circumstances surrounding the application for bail and found that the evidence against the applicant was compelling. The court emphasized the importance of a thorough examination of the role of each accused in relation to the offence and highlighted that the mere granting of bail to co-accused does not automatically entitle others to the same relief. The ruling reinforced the principle that deeper analysis of evidence should be reserved for trial, thereby upholding the integrity of the judicial process. The decision underscores the court's commitment to en... |
| 1987 SLD 1613, 1987 SCMR 804 | Civil Petition for Special Leave to Appeal No.411 , decided on 10.02.1987 | This case involves a civil petition for special leave to appeal concerning the retirement date of a government employee, Mrs. R.A. Khawaja, who was employed in the Education Department. The Supreme Court of Pakistan examined the validity of the date of birth entry in her service record versus her Matriculation certificate. The Punjab Services Tribunal had previously ruled in favor of the respondent, stating that the service record should be prioritized. The Supreme Court ultimately decided not to press the petition and clarified that the Tribunal's decision should not set a legal precedent. This case highlights important aspects of administrative law, employee rights, and the interpretation of records in government service.... |
| 2013 SLD 2152, 2013 YLR 133 | Criminal Miscellaneous Application No. 75 and M.A. , decided on 31.05.2012 | In the case at hand, the Sindh High Court addressed the application under section 561-A of the Criminal Procedure Code for quashing proceedings initiated under the Illegal Dispossession Act, 2005. The applicant, Muhammad Fareed, was accused of illegally dispossessing the complainant from a property. The Court noted that the matter of possession was already pending before a civil court, thus falling outside the jurisdiction of the magistrate. It was established that the Illegal Dispossession Act applies only to cases involving individuals with a history of property grabbing. The ruling highlighted the importance of distinguishing between criminal and civil disputes, reinforcing the principle that civil matters should not be escalated into criminal cases without sufficient grounds. The Court's decision serves as a critical reminder of the legal framework surrounding property disputes and the necessity of adhering to proper legal procedures. The resolution of property-related conflicts sh... |
| 1994 SLD 1009, 1994 SCMR 2031 | Civil Petition for Leave to Appeal No. 578 of 1993 , decided on 23.11.1993 | The case revolves around a civil petition filed for leave to appeal against an interlocutory order issued by the High Court. The petitioner, Haroon Mirza, was called to show cause for allegedly violating the status quo order issued by the High Court. The Supreme Court of Pakistan, led by Chief Justice Nasim Hasan Shah and two other judges, reviewed the case and determined that since no final order was present and the matter remained pending in the High Court, there was no substantial ground to interfere at this stage. Thus, the leave to appeal was dismissed. This case emphasizes the importance of finality in judicial decisions and the Supreme Court's reluctance to intervene in ongoing proceedings without compelling reasons.... |
| 1993 SLD 179, 1993 PTD 1442, (1993) 200 ITR 467 | Income-tax Reference No. 4 of 1986 , decided on 23.06.1992 | This case concerns the dissolution of a partnership under the Income Tax Act, specifically focusing on the implications of one partner's retirement. The Gauhati High Court addressed the fundamental principles of partnership law, emphasizing that the retirement of one partner in a two-partner firm leads to automatic dissolution of the partnership. The court clarified that the subsequent formation of a new partnership constituted a succession of firms, necessitating separate assessments for tax purposes. The case highlights critical aspects of partnership agreements, tax liabilities under the Income Tax Act, and the importance of understanding the legal implications of partnership changes. Such cases are pivotal for tax professionals and legal practitioners navigating partnership tax issues. Key terms related to partnership law, dissolution, and income tax assessments are essential for SEO optimization, given their relevance in legal discourse.... |
| 2002 SLD 97, 2002 PTD 625, (2002) 85 TAX 68 | I. T. As. Nos. 2812/LB of 2001 and 210/LB of 1997 , decided on 29.10.2001 | In this case, the Income Tax Appellate Tribunal addressed a significant question regarding the maintainability of a departmental appeal. The tribunal found that the appeal was filed after a decision had already been made by the Member Judicial of the Central Board of Revenue, which rendered the departmental appeal infructuous. The court emphasized the need for adherence to the hierarchy and the binding nature of decisions made by higher authorities within the Income Tax framework. This case highlights the importance of procedural compliance within tax law and the consequences of disregarding established orders. The ruling reinforced the principles of administrative discipline and accountability within the Income Tax structure. The tribunal's decision serves as a precedent for similar cases, ensuring that the rights of taxpayers are protected against arbitrary actions by tax authorities. This case is crucial for understanding the dynamics of tax law and administrative procedure.... |
| 2001 SLD 876, 2001 PCRLJ 235 | Criminal Miscellaneous No. 495/B of 2000 , decided on 14.03.2000 | In the case of Criminal Miscellaneous No. 495/B of 2000, the Lahore High Court addressed the bail application of petitioners GHULAM DASTGIR and others, accused under sections 394 and 412 of the Penal Code. The court scrutinized the prosecution's case, which involved an alleged robbery where complainant Muhammad Ramzan reported that his nephew was attacked and robbed. The court highlighted significant issues, including the lack of an identification parade, a three-day delay in FIR registration, and the youth of the accused. The decision underscores the importance of procedural fairness in criminal proceedings, particularly regarding the rights of minors. The ruling emphasizes that pre-trial detention should not be punitive and that the presumption of innocence must prevail until guilt is established. The court ultimately allowed bail, setting the stage for a fair trial. Keywords such as 'bail application', 'criminal procedure', 'Lahore High Court', and 'youth rights in criminal law' are... |
| 2019 SLD 1707 = 2019 CLC 1291 | R.F.A. No. 169 of 2009, C.M. Appeal No. 14 of 2015 , decided on 30.11.2018 | In the case involving Noor Ahmed and others against Bashir Ahmed and others, the Balochistan High Court addressed critical issues regarding the maintainability of a suit for declaration against trust property without the necessary consent from the Advocate General. The case highlights the importance of adherence to procedural requirements under the Civil Procedure Code and the Specific Relief Act when dealing with trust properties and Shamilat Deh lands. The court's ruling reinforces the legal principle that consent from the Advocate General is mandatory for suits involving public trusts, thereby ensuring that such matters are handled with the requisite legal oversight. Furthermore, the court clarified the limited jurisdiction of civil courts concerning Shamilat Deh land, underscoring that no specific ownership claims can be established without proper partitioning by revenue authorities. This decision serves as a precedent for future cases involving similar legal principles, emphasizin... |
| 2003 SLD 3113, (2003) 264 ITR 241 | WRIT PETITION NO. 992 OF 2003 | This case involves a writ petition filed by Shaw Wallace & Co. Ltd. against the Commissioner of Income Tax, challenging the decision to initiate prosecution under section 276B of the Income-tax Act, 1961 for failure to pay tax deducted at source. The High Court of Calcutta ruled that the petitioner could not preemptively block the criminal proceedings as the factual basis for the prosecution needed to be established in a trial. The court highlighted that the merits of the case regarding the petitioner's claims would be examined during the criminal proceedings, thus emphasizing the importance of due process. The ruling reinforces the principle that questions of fact regarding tax obligations must be resolved in the appropriate legal context. Key phrases like 'Income-tax Act', 'writ petition', 'criminal proceedings', and 'tax deducted at source' are significant for understanding the legal landscape surrounding tax law and prosecution in India.... |
| 2014 SLD 1690, 2014 SCMR 1687, (2015) 111 TAX 121 | Civil Petition No.908 of 2014 , decided on 08.07.2014 | The Supreme Court of Pakistan heard the case regarding the upgradation of posts for respondents who were Senior Auditors in the Sales Tax Department and subsequently became Inland Revenue Audit Officers. The petitioners argued that their roles were similar to those of Audit Officers in other departments that had been upgraded to BPS-18, thereby claiming discrimination. The case examined constitutional articles related to civil service and the legality of upgradation policies in government departments. The decision focused on whether the High Court's ruling could stand given the implications for hierarchical structures within the Inland Revenue Department and the jurisdictional boundaries concerning service conditions. The Supreme Court granted leave to appeal, emphasizing the need to analyze the legal framework governing such matters, including the constitutional provisions and administrative guidelines. This case highlights critical issues in public service administration and the enfo... |
| 2011 SLD 992, 2011 YLR 1014 | Criminal Appeal No. 274 of 2009 , decided on 21.12.2010 | This case revolves around the appeal of Sher Akbar, who was sentenced to life imprisonment for the murder of two individuals, Zaman Khan and Ayaz Khan. The Peshawar High Court, while reviewing the case, identified several critical flaws in the prosecution's case, including the absence of reliable eyewitness accounts and inconsistencies between ocular evidence and medical findings. The court emphasized the principle of 'benefit of doubt,' which is a cornerstone of criminal justice, ensuring that no individual is convicted unless their guilt is proven beyond a reasonable doubt. The Court's decision underscores the importance of thorough and credible evidence in criminal proceedings, particularly in cases involving serious charges such as murder. The ruling also highlights that each accused has the right to a fair trial, independent of the outcomes of co-accused, reinforcing the judicial system's commitment to justice. Keywords that may help in understanding the implications of this case ... |
| 2012 SLD 148, (2012) 105 TAX 193, 2011 PTD 1793 | M.A. No. 611/LB of 2010 in S.T.A. No. 270/LB of 20 , decided on 21.01.2011 | This case revolves around the powers of the Appellate Tribunal Inland Revenue concerning rectification of its orders under the Sales Tax Act, 1990. The tribunal faced a critical question regarding its jurisdiction to amend decisions made under section 46 of the Sales Tax Act, particularly following the amendments introduced by the Finance Act, 2009. The applicant, represented by Waseem Ahmad Malik, argued for the tribunal's inherent power to rectify its orders, citing legal precedents and provisions under the Income Tax Ordinance, 2001. However, the tribunal concluded that such powers of review or rectification are not inherently granted but must be established by law. This decision is crucial for understanding the limits of appellate jurisdiction and the importance of statutory provisions in determining the scope of judicial authority. The ruling underscores the need for clear legislative frameworks governing tribunal powers, which is vital for maintaining legal consistency and uphold... |
| 1984 SLD 656, 1984 SCMR 815 | Criminal Jail Review Petition No. 4-R of 1983 , decided on 10.12.1984 | This case involves a review petition filed by Sher Ali against a previous judgment of the Supreme Court of Pakistan, where he was sentenced to death for the murder of Fazal-ur-Rahman. The Supreme Court reviewed the findings of the initial trial, where it was established that Sher Ali had directly fired at the deceased, leading to the upholding of his death sentence. The court acknowledged the delay in filing the review petition due to the gravity of the case but ultimately found no grounds for overturning the original decision. The ruling emphasizes the importance of eyewitness testimony in establishing accountability in murder cases, highlighting the legal standards applied in criminal proceedings in Pakistan. Keywords: Supreme Court of Pakistan, review petition, murder, eyewitness testimony, legal proceedings, criminal law, death sentence.... |
| 1983 SLD 459, 1983 PLD 178 | Writ Petition No. 5402 of 1981 , decided on 22.12.1982 | This case revolves around the legal complexities of land acquisition for public purposes, particularly focusing on the status of WAPDA as a company under the Land Acquisition Act. The Lahore High Court examined the procedural validity of the notification issued for acquiring land for a grid station and addressed various provisions under the Companies Act and the Land Acquisition Act. The ruling clarified that WAPDA, while not registered under the Companies Act, is still regarded as a company for the purposes of land acquisition due to its incorporation under the WAPDA Act. This case highlights the intersection of administrative law and land rights, and the court's reaffirmation of the Commissioner's authority in determining urgency in land matters is significant for future cases involving public utility projects. Keywords include land acquisition, public purpose, WAPDA, legal authority, judicial review, and administrative law.... |
| 2007 SLD 3059, 2007 PLJ 341 | Const. P. No. S-540 of 2006 , decided on 01.06.2007 | In the case of Mst. Masudah Jawad vs. State Life Insurance Corporation of Pakistan, the Sindh High Court dealt with the constitutional petition concerning the fixation of fair rent under the Sindh Rented Premises Ordinance. The petitioner, a tenant for over 56 years, contested the fair rent fixed by the Rent Controller and the subsequent appeal decision that enhanced the rent to Rs. 6,400 per month from the date of the rent application. The High Court ruled that the fair rent should only be payable from the date of the appellate decision, considering the delays attributed to the landlord in processing the rent application. This case highlights the discretionary powers of the Rent Controller and the importance of timely hearings in rental disputes, ensuring that tenants are not unduly burdened by historical payment obligations. Keywords such as 'fair rent determination', 'Sindh High Court', 'rental disputes', and 'tenant rights' are essential for enhancing the visibility of this case in... |
| 2021 SLD 1073, 2021 PLC 480 | Civil Appeal No. 485 of 2020 , decided on 27.11.2020 | This case illustrates the legal principles governing the encadrement and seniority of police officers within the Police Service of Pakistan. It focuses on the interpretation of the Police Service of Pakistan (Composition, Cadre and Seniority) Rules, 1985, particularly Rule 11(2)(c), which determines the seniority of encadred officers from the provinces. The Supreme Court highlighted the necessity of prospective appointments, thereby ensuring that individuals inducted into service are not unfairly relegated to junior positions due to prior vacancies. The case reaffirms the importance of adhering to established legal frameworks in employment law, particularly within public service sectors, and underscores the Court's commitment to fairness and justice in administrative decisions. This ruling has significant implications for future cases involving public service appointments and encadrement, making it a pivotal reference point for legal practitioners and public service officials alike.... |
| 2005 SLD 1391, 2005 SCMR 1469 | C.P.L.A. No.382-K of 2000 , decided on 09.02.2004 | This case revolves around the implications of the Exit Control List as it pertains to the liberties of citizens in Pakistan. The petitioner, the State, placed the respondent's name on this list due to his alleged involvement in a criminal case. However, the High Court quashed the proceedings due to lack of convincing evidence. The Supreme Court upheld the High Court's decision, stressing the urgency in matters involving personal liberty. This case is significant as it reinforces the legal principles surrounding due process and the rights of individuals against arbitrary state actions. Keywords: Exit Control List, personal liberty, constitutional petition, High Court, Supreme Court, due process.... |
| 1979 SLD 205, 1979 PLD 533 | Second Appeal from Original Order No. 338 of 1973 , decided on 04.02.1979 | This case revolves around the interpretation of the West Pakistan Urban Rent Restriction Ordinance, particularly focusing on the joint application process by landlords against multiple tenants within the same building. The Lahore High Court addressed the legal definitions and application of the term 'tenant' and upheld the principles of the Civil Procedure Code that allow for permissive procedural applications in rent restriction cases. The case highlights the legal balance between landlord rights and tenant protections, emphasizing the need for bona fide requirements in eviction processes. The court's ruling reinforces the legal framework protecting tenants while also acknowledging landlords' rights to reclaim property for legitimate reconstruction needs. This landmark decision is crucial for understanding the dynamics of landlord-tenant relationships within the legal framework of Pakistan.... |
| 2018 SLD 2805, 2018 PLJ 744 | Crl. Appeal Nos. 833 of 2016, 118 of 2017 and M.R. , decided on 24.04.2018 | In the Lahore High Court case regarding the murder of Farzana Bibi, the prosecution's evidence was critically analyzed. The court noted that the incident occurred at night, with three masked assailants, making identification impossible. The medical examination revealed the cause of death, yet the lack of forensic evidence and discrepancies in witness accounts raised significant doubts about the prosecution's claims. The appellants were acquitted due to the prosecution's failure to prove their guilt beyond a reasonable doubt. This case highlights the importance of thorough investigation and the necessity of corroborating evidence in criminal proceedings, particularly in serious offenses like murder. The court's decision underscores the principle that the burden of proof lies with the prosecution, and any reasonable doubt must benefit the accused. This case serves as a vital reference for legal practitioners dealing with similar issues of evidence and identification in criminal law.... |
| 1995 SLD 327, 1995 SCMR 1219 | Civil Petition for Leave to Appeal No. 441 of 1994 , decided on 14.02.1995 | In the case of Pakistan Broadcasting Corporation vs. Subedar Major (Retd.) Abdul Razzaq, the Supreme Court of Pakistan addressed a significant civil service age dispute concerning the respondent's date of birth. The respondent claimed his birth date to be 16 April 1929, based on a birth certificate, while the petitioner contended it was 16 September 1927, based on Army records. The court's ruling emphasized the importance of accurate documentation and evidence in determining age-related disputes within civil service contexts. This case highlights the complexities involved in age verification and the legal implications of discrepancies in official records. The Supreme Court's decision not only reinstated the trial court's ruling but also called for a reexamination of the evidence presented. Legal representatives for both parties argued vigorously, showcasing the critical role of advocates in navigating complex civil service laws. The outcome of this case serves as a precedent for simila... |
| 1988 SLD 2372, 1988 SCMR 929 | Civil Petition No. 252-R of 1987 , decided on 21.03.1988 | This case revolves around the interpretation of the Land Reforms Regulation and its amendments, particularly concerning the definition of tenants and the implications of the Ordinance XI of 1981. The Supreme Court of Pakistan had to determine whether the provisions of the ordinance were applicable retrospectively. In this case, Rozi Muhammad had previously won a pre-emption decree, which was later overturned by the Additional Commissioner based on the new ordinance. The court's decision to grant leave to appeal highlights the complexities involved in land reform legislation and its impact on tenant rights. The case references several important precedents, including Naimatullah Khan v. Government of Pakistan and Bakhtawar Shah v. Member, Board of Revenue, emphasizing the evolving nature of land law in Pakistan. This decision not only affects the parties involved but also sets a significant precedent for future cases regarding tenant rights and land reforms, making it a critical referenc... |
| 1998 SLD 731, 1998 SCMR 1375 | Civil Petition No. 118 of 1995 , decided on 21.06.1995 | This case revolves around the procedural aspects of appeals in the context of service tribunals in Pakistan, specifically addressing issues related to the timeliness of appeals and the application of res judicata. The petitioner, Ch. Ghulam Sarwar, contested the dismissal of his appeal by the Federal Service Tribunal, which held that his appeal was barred by time and the principle of res judicata. The Supreme Court's decision to grant leave to appeal emphasized the importance of adhering to specified timelines in filing appeals after departmental decisions. It also clarified that earlier dismissals for non-prosecution do not necessarily preclude subsequent appeals, thus providing critical insights into the legal framework governing employment disputes in Pakistan. This case is significant for civil servants and legal practitioners as it reinforces the procedural rights of employees in contesting administrative decisions, ensuring that the principle of fair hearing is upheld. Key legal ... |
| 1992 SLD 1075, 1992 PLC 1029 | Appeal No. 525/548 of -1987 , decided on 22.09.1990 | This case revolves around the promotion of a civil servant who had been recommended for a commendation award and subsequent promotion due to gallant services rendered during a criminal case. Despite the recommendation from the Superintendent of Police, the promotion was unjustly delayed for over 2-1/2 years, while other officers received prompt promotions. The Service Tribunal intervened, ruling that the civil servant should be retroactively recognized as being on the promotion list 'F' from the original due date, highlighting issues of fairness and equal treatment in civil service promotions. This case emphasizes the importance of timely recognition of service and the need for equitable treatment among civil servants. Key terms include civil service, promotion, discrimination, and commendation.... |
| 1993 SLD 707, 1993 SCMR 1933 | C.P.S.L.A. No. 1024 of 1992 , decided on 08.06.1993 | In the case C.P.S.L.A. No. 1024 of 1992, decided on June 8, 1993, the Supreme Court of Pakistan dealt with a pre-emption suit under the Punjab Pre-emption Act, 1913. The central issue revolved around whether the respondent could prove their relationship to the vendors involved in the transaction. The Supreme Court, upon examining the pedigree tables presented by the respondent, found that the question of relationship needed more thorough investigation. Thus, it granted leave to appeal, highlighting the importance of establishing a legitimate connection in pre-emption cases. This decision underscores the critical nature of proving relationships in property disputes, particularly in the context of pre-emption rights. The ruling is significant for practitioners in property law and advocates representing clients in similar disputes, as it emphasizes the necessity for clear evidence of familial ties when asserting pre-emption claims. Keywords such as 'pre-emption rights', 'property law', 'r... |
| 2003 SLD 2588 = 2003 CLC 941 | Civil Revisions Nos.2559 to 2562 of 2001 , decided on 25.01.2002 | In the case of Civil Revisions Nos.2559 to 2562 of 2001, the Lahore High Court examined the legality of lower court judgments regarding the recovery of borrowed money. The petitioner, SALEEM AHMAD, challenged the decision of the Additional District Judge that maintained the Civil Judge's decrees despite finding that the acknowledgment of debt was not properly substantiated. The central issue revolved around the burden of proof and the requirement to present credible evidence for claims of acknowledgment, especially when the respondent, TAHIR HUSSAIN, denied executing the acknowledgment document. The court's ruling underscored the necessity for plaintiffs to substantiate their claims with clear evidence, particularly in cases involving financial transactions and acknowledgments of debt. The decision also highlighted procedural aspects, including the importance of timely appeals and the implications of failing to challenge adverse findings in previous judgments. This case serves as a cri... |
| 1974 SLD 59, (1974) 29 TAX 129, 1974 PTD 41, 1974 PLD 100 | Civil Reference/Tax Reference No.49 of 1967 , decided on 22.10.1973 | This case revolves around the interpretation of the Income Tax Act, 1922, specifically regarding the classification of certain payments received by an advocate for translation work. The Lahore High Court examined whether these payments were taxable income or exempt as casual and non-recurring receipts. The court determined that the payments were indeed casual and non-recurring, as they were not made in the course of regular professional duties but rather as a result of the advocate's religious contributions. This case highlights the nuances in tax law regarding income classification and the importance of understanding the nature of receipts in determining tax obligations. Keywords such as 'Income Tax Act', 'tax exemption', 'casual income', and 'non-recurring receipts' are essential in understanding the implications of this ruling.... |
| 1970 SLD 144, 1970 SCMR 36 | Civil Petition for Special Leave to Appeal No. 89 , decided on 23.10.1967 | In the case of MADINA TRADING COMPANY vs MEMBER, BOARD OF REVENUE AND OTHERS, the Supreme Court of Pakistan heard a petition regarding the renewal of motor vehicle route permits. The decision was made on 23rd October 1967, following a hearing on the same date. The petitioners were allowed to operate their buses under suspended permits while the appeal was ongoing. However, the Court ruled that it could not compel the administrative authority to renew the expired permits. The petition was ultimately dismissed, emphasizing the separation of judicial and administrative functions. This case underscores the importance of understanding administrative law and the limitations of judicial intervention in administrative matters.... |
| 2003 SLD 1285, 2003 PCRLJ 1909 | Criminal Bail Application No. 1578 of 2001 , decided on 24.04.2002 | In the case of Mst. Zuhra Bibi and Mst. Haseena Bibi's bail application, the Sindh High Court evaluated the merits of granting bail under sections of the Penal Code and the Criminal Procedure Code. The court noted significant delays in the FIR filing, lack of direct eyewitness testimony, and absence of incriminating evidence against the accused. The decision underscored the importance of fair trial rights and the presumption of innocence, particularly for individuals who have been detained without sufficient cause. The case highlights the judicial system's role in ensuring that justice is not only done but is seen to be done, especially in sensitive matters involving women and children. The court's ruling serves as a precedent for similar cases in the future, emphasizing the need for due process and the protection of individual rights in the criminal justice system.... |
| 2024 SLD 4852, 2024 PLD 915 | Civil Petitions Nos.2547 and 2640 of 2023 , decided on 13.08.2024 | This case revolves around the interpretation of the Service Tribunals Act, 1973, specifically focusing on the decision-making process in instances where there is a difference of opinion among tribunal members. The Supreme Court of Pakistan clarified that when a tribunal is equally divided, the opinion of the Chairman prevails if he is a member of the tribunal that heard the case. However, in this instance, the court noted that the acting Chairman had expressed a viewpoint, leading to confusion regarding the application of the law. The ruling underscored the principle that statutory language must be adhered to strictly, and thus, the matter was remanded to the regular Chairman for prompt resolution. This case is significant as it addresses the procedural integrity of judicial decision-making within administrative tribunals, emphasizing the necessity for clarity in legislative provisions. Keywords such as 'Service Tribunals', 'Judicial Decision-Making', and 'Administrative Law' are essen... |
| 1979 SLD 1088, 1979 PLC 526 | Labour Appeal No. 10 of 1979 , decided on 28.04.1979 | This case revolves around the interpretation of the Industrial Relations Ordinance, 1969, particularly section 25-A, which addresses the rights of aggrieved parties. The appellant was employed by the respondent and claimed an amount under a group insurance scheme following the termination of his employment due to alleged defective eyesight. The case highlights the importance of understanding the specific laws and limitations applicable to employment and insurance claims, particularly in the context of the Workmen's Compensation Act and the Standing Orders Ordinance. The Tribunal's decision reinforces the idea that aggrieved parties should have the opportunity to pursue their claims, emphasizing a pro-employee stance in labor disputes. This case serves as a crucial reference for employment law practitioners and advocates focusing on labor rights and insurance claims.... |
| 1989 SLD 1886, 1989 SCMR 1754 | Civil Petition No. 062 of 1981 , decided on 16.07.1988 | This case revolves around a civil petition challenging an alienation under custom, which was deemed to lack consideration and legal necessity. The Supreme Court of Pakistan addressed the implications of the West Pakistan Muslim Personal Law (Shariat) Application (Amendment) Ordinance of 1983, determining that the petition could not proceed based on the new legal framework. The court emphasized the importance of adhering to current laws when assessing the validity of petitions, leading to the dismissal of the case despite its initial merits. The ruling highlights key legal principles regarding custom and the procedural codes that govern such petitions in Pakistan. The decision is significant for understanding how changes in legislation affect ongoing legal proceedings, particularly in matters involving personal law and civil procedure. It serves as a reference point for future cases concerning similar legal frameworks and the impact of legislative amendments on pending petitions.... |
| 2003 SLD 806 = 2003 SCMR 20 | Civil Miscellaneous Application No. 3392 in Civil , decided on 18.09.2002 | In this significant case, the Supreme Court of Pakistan addressed a typographical error that incorrectly classified the applicant, Abdul Hameed Soomro, as a temporary employee instead of a management trainee. The ruling, delivered on September 18, 2002, emphasized the court's authority to correct inadvertent mistakes in judgments, thereby ensuring that justice is served and that individuals are accurately represented in legal proceedings. This case highlights the meticulous nature of legal documentation and the critical need for precision in categorizing employees within legal contexts. The court's decision to allow the correction not only rectifies the applicant's classification but also reinforces the importance of clarity in legal processes. This ruling serves as a precedent for future cases where typographical errors may lead to misclassification and highlights the court's commitment to upholding the integrity of legal proceedings and ensuring that all parties are justly represente... |
| 1982 SLD 565, 1982 SCMR 986 | Civil Petition No. 142 of 1977 , decided on 29.08.1981 | The case of Haji Karim Bakhsh vs. Muhammad Inam Ullah revolves around property rights under the Displaced Persons (Compensation and Rehabilitation) Act, specifically concerning the validity of property transfer and the implications of unpaid charges. The Supreme Court of Pakistan ruled on August 29, 1981, that the property in question had been properly transferred and could not be resumed due to failure to pay charges. The court's decision reinforced the principle that once a Permanent Transfer Document is issued, the property is no longer part of the compensation pool, thereby protecting the rights of the transferee, Muhammad Inam Ullah. This case highlights critical aspects of property law, particularly concerning displaced persons and the legal ramifications of compensation and rehabilitation efforts. It serves as a significant precedent in understanding property transfers and the authority of custodians in similar matters. Keywords: property rights, Supreme Court of Pakistan, Displ... |
| 2007 SLD 433, 2007 PLD 39 | Writ Petitions Nos. 841, 869, 936, 1134, 1168, 116 , decided on 19.10.2006 | In this landmark case, the Peshawar High Court examined the applicability of customs duties and regulatory duties in the context of the Constitution of Pakistan and the Customs Act. The case arose when Messrs Gul Cooking Oil and Vegetable Ghee (PVT.) LTD. contested the demand for excessive customs duties from the revenue authorities, which cited subsequent amendments to the Customs Act that were not applicable to the Tribal Areas. The court highlighted the unique legal status of Tribal Areas under Article 247 of the Constitution, which requires specific approval from the President for any legislation to be applied. The ruling emphasized that any amendments to laws must be expressly extended to the Tribal Areas, reaffirming the principle that legislative powers cannot be delegated arbitrarily. This decision underscored the need for adherence to constitutional protocols in the imposition of duties, thus protecting the rights of businesses operating in the Tribal Areas. Keywords: Customs ... |
| 1975 SLD 546 = (1975) 98 ITR 311 | INCOME-TAX REFERENCE Nos. 7 AND 8 OF 1973 , decided on 02.04.1974 | In the landmark case of INCOME-TAX REFERENCE Nos. 7 AND 8 OF 1973, the High Court addressed the complexities surrounding tax deductions available under the Income-tax Act, 1961, specifically section 84. This case involved Devson Ltd., which was engaged in the retail sale of liquors and had established a branch for manufacturing alcoholic spirits. Following a series of transactions, a new company, Kashmir Fruit and Chemical Industries Ltd., was formed and claimed tax deductions under section 84, citing its status as a new business. The court examined the nature of the transactions between the two entities and concluded that the new company was a legitimate successor, thus eligible for the tax holiday. The ruling emphasized the distinction between mere reconstruction of a business and a legitimate sale, which has significant implications for tax law and corporate restructuring. This decision is crucial for companies looking to understand their eligibility for tax deductions when undergoi... |
| 1987 SLD 3166, (1987) 166 ITR 77 | D-2741 of 1986 , decided on 02.05.1987 | This case revolves around the allegations against General Sales (P.) Ltd. for making false donations to evade tax under the Income-tax Act, 1961. The Income Tax Officer filed a complaint alleging that the company made fake donations amounting to Rs. 25 lakhs to two trusts to claim tax deductions. The court found that a prima facie case existed against the petitioners based on the evidence presented. The judgment emphasized the importance of thorough investigations in tax-related offences and the necessity of upholding the principles of justice. This landmark case highlights the critical aspect of corporate responsibility in financial disclosures and compliance with tax regulations. It serves as a crucial precedent for similar cases in the future. Keywords such as 'Income-tax Act', 'false donations', 'tax evasion', and 'corporate responsibility' are vital for understanding the implications of this ruling.... |
| 1997 SLD 857, 1997 PLC 547 | KAR-508 of 1996 , decided on 31.10.1996 | This case involves a dispute between the Fauji Oil Terminal and Distribution Co. Ltd. and its registered employees' union regarding the legality of an issued strike notice and the authority of the Labour Court to intervene. The tribunal highlighted the importance of the Industrial Relations Ordinance as the governing law for such disputes, emphasizing that the Labour Court cannot issue injunctions that interfere with the legal powers of trade unions or their registration. The decision reaffirms the procedural integrity required in industrial relations, ensuring that all parties adhere to the correct legal frameworks for dispute resolution. This case serves as a critical precedent in the realm of industrial law, particularly in the context of trade union rights and the jurisdictional boundaries of Labour Courts.... |
| 2006 SLD 389, 2006 CLD 895 | J.M. No. 54 of 2002 , decided on 25.04.2006 | The case of Caravan East Fabrics Limited v. Askari Commercial Bank Ltd. and Albaraka Islamic Bank Ltd. revolves around a petition filed under the Companies Ordinance, 1984, seeking the court's approval for a proposed scheme of arrangement to convert debts into equity. The petition was heard by the Sindh High Court, presided over by Justice Mushir Alam. The core issue was the fairness of the scheme towards secured creditors, who were significantly outnumbered by unsecured creditors at the meeting convened to discuss the scheme. The court underscored the necessity of equitable treatment and due process in meetings involving different classes of creditors. The ruling reiterated that the courts must ensure that all statutory requirements are met, particularly when creditors' rights are at stake. The decision serves as a critical reference for future cases involving creditor arrangements and corporate restructuring, emphasizing the importance of transparency and fairness in such proceedings... |
| 1980 SLD 1433, 1980 PLC 472 | 8/105 of 1978 , decided on 18.01.1979 | This case revolves around the disciplinary action taken against Shahbaz Ashraf Khan Cheema, an Ex. Naib-Tehsilder, who faced retirement due to alleged tampering with the dates on land mutation records. The Service Tribunal determined that while an irregularity occurred, it did not stem from malicious intent but rather from a confusion of dates. The Tribunal criticized the procedure of the inquiry, particularly the reliance on oral testimonies that contradicted written reports. The ruling underscores the importance of proper evidence handling in administrative disciplinary actions, ultimately reducing the penalty to a lesser one. This case is significant as it highlights procedural fairness and the standards of evidence required in disciplinary hearings.... |
| 1991 SLD 70, 1991 PTD 250 | Income-tax Reference No. 34 of 1979 , decided on 07.11.1988 | This case revolves around the reassessment of income under section 147 of the Income Tax Act, 1961. The Income-tax Officer discovered a cash credit of Rs. 20,000 in the account books of the assessee, which was later revealed to be a bogus transaction linked to hawala dealings. The Tribunal ruled that the reassessment proceedings were justified, emphasizing the necessity for accurate disclosure of financial information. The case highlights the critical role of the Income-tax Officer in ensuring compliance with tax regulations and the legal ramifications of failing to disclose true financial activities. Key terms include Income Tax Act, reassessment, undisclosed income, and hawala transactions, which are essential for understanding tax compliance and evasion issues in India.... |
| 1986 SLD 115, 1986 PTD 754 | Special Civil Application No. 631 of 1970 , decided on 20.08.1973 | In the landmark case of Shanabhai Patel vs R. K. Upadhyaya, the Gujarat High Court examined critical aspects of the Income Tax Act, 1922 and 1961 regarding reassessment notices. The petitioner challenged the validity of a notice issued for the assessment year 1965-66, claiming it was served beyond the statutory limit of four years. The court's decision underscored the interchangeable meanings of 'issued' and 'served', stating that jurisdiction for reassessment could only be established through timely notice. This ruling reinforces the procedural integrity required in tax assessments and highlights the legal expectations for tax officers in compliance with legislative timelines. The case is pivotal for tax law practitioners and reinforces the necessity of adhering to established procedures for reassessment notices, ensuring that taxpayers' rights are protected within the framework of the law.... |
| 1994 SLD 398, 1994 PLD 484 | Civil Petition No. 490-K of 1993 , decided on 22.02.1994 | This case revolves around the interpretation of the Establishment of the Office of Wafaqi Mohtasib (Ombudsman) Order 1983 and the Constitution of Pakistan. The Supreme Court of Pakistan examined the jurisdiction of the Wafaqi Mohtasib in relation to a terminated employee of Pakistan International Airlines. The case highlights the significance of the Review Board's recommendations and the implications of maladministration. The decision emphasizes the rights of employees in matters of termination and reinstatement, particularly under political grounds. The Court's ruling reinforces the importance of procedural fairness in administrative decisions, ensuring that employees receive due benefits and just treatment in the face of termination. The ruling is critical for understanding the legal framework surrounding employment rights and administrative justice in Pakistan.... |