Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2021 SLD 283, 2021 PLJ 193 | R.F.A. No. 52584 of 2019 , decided on 19.11.2019 | This case revolves around an appeal filed by SUI NORTHERN GAS PIPELINES LTD. against the dismissal of their suit for recovery of Rs. 4,45,260/- in the Lahore High Court. The suit was originally dismissed by the trial Court due to the appellant's failure to produce evidence despite being granted multiple opportunities. The Court highlighted that the appellant had closed their right to present evidence under Order XVII Rule 3 of the Civil Procedure Code after numerous chances, including a final opportunity that came with a fine. In the appeal, the Court maintained that the trial Court's decision was justified and that the appellant's negligence could not be excused. The significant legal principles regarding the importance of adhering to procedural rules and the consequences of failing to comply were emphasized. The case serves as a reminder of the need for diligence in legal proceedings, particularly in civil suits where evidence plays a crucial role in determining outcomes. The decisio... |
| 2015 SLD 1361, 2015 SCMR 301 | Civil Appeal No.581 of 2004 , decided on 19.11.2014 | This case revolves around the claim of adverse possession by the appellants over agricultural land. The Supreme Court of Pakistan evaluated the legal principles surrounding adverse possession under the Limitation Act (IX of 1908). The court examined the historical context of the land in question and the claims made by both parties. The appellants contended that they had been in possession of the land since 1860, but their claim was challenged on various legal grounds, including the lack of evidence supporting their assertion of ownership through adverse possession. The court highlighted the necessity of proving open, hostile, and continuous possession to establish such a claim. It was determined that the appellants' alternate plea of tenancy rights undermined their adverse possession claim. The ruling reinforced the legal standards for adverse possession, particularly regarding the requirement for a court decree to validate such claims before a specified cutoff date. The final decision... |
| 1976 SLD 512, (1976) 105 ITR 684 | I.T. REFERENCE No. 91 OF 1968 , decided on 31.01.1975 | In the case of Commissioner of Income Tax v. Bissessar Lal Gupta, the Calcutta High Court examined the implications of the Income-tax Act, 1961, particularly sections 143 and 263, regarding the validity of assessments and the status of legal representatives after the death of an assessee. The court ruled that returns filed beyond the stipulated time could not lead to fresh assessments, while also affirming that legal representatives are liable for tax assessments as assessees. This judgment reinforces the legal principles surrounding tax liabilities and the responsibilities of legal representatives, ensuring that the interests of revenue are upheld while clarifying the procedural rights of the parties involved. This case is significant for tax law practitioners and legal advisors, as it highlights the nuances of tax assessments and the legal standing of representatives in tax matters.... |
| 2002 SLD 2031, 2002 CLC 1804 | D-2037 of 1993 , decided on 03.04.2002 | In the case of Javedan Cement Limited vs. Deputy Commissioner, District West Karachi and others, the Sindh High Court examined the constitutional petition regarding the legality of orders issued by the Deputy Commissioner. The petitioners sought to declare the orders illegal and to suspend their operation, claiming encroachment on state land. The court held that while it can consider some questions of fact under its constitutional jurisdiction, it cannot resolve disputed questions of fact in this context. The decision emphasized the importance of evidence over site inspections. The court ultimately dismissed the petition, directing the petitioners to seek relief from the appropriate forum. This case highlights the limitations of constitutional jurisdiction and the necessity of proper legal procedures in civil disputes. Keywords: constitutional jurisdiction, site inspection, evidence, civil procedure, legal relief.... |
| 2003 SLD 676, 2003 SCMR 1551 | Civil Petition No.309-K of 2000 , decided on 24.05.2001 | In the landmark case of ABDUL FATEH BABAR SANI vs. Mst. NAUREEN, the Supreme Court of Pakistan deliberated on the dissolution of marriage via Khula and restitution of conjugal rights under the West Pakistan Family Courts Act and the Constitution of Pakistan. The court upheld the Family Court's decisions, which favored the wife in her claim for divorce while dismissing the husband's plea for reconciliation. The ruling highlighted the importance of evidence in family law disputes and underscored the legal rights of women in seeking separation from marriage based on valid grounds. The case sets a precedent for similar future cases involving Khula, emphasizing the courts' role in ensuring justice in family matters. Keywords: dissolution of marriage, Khula, family law, Pakistan, Supreme Court, legal rights, evidence, reconciliation.... |
| 2021 SLD 1750, 2021 PCRLJ 750 | Criminal Appeal No. 61430-J and Murder Reference N , decided on 18.01.2021 | In the case of Akhtar Ali and Sher Khan vs. The State, the Lahore High Court reviewed the convictions of the appellants for the murder of Muhammad Aslam and Nusrat Bibi. The court highlighted the importance of timely reporting of the crime and the reliability of evidence presented. The significant delay of four and a half hours in reporting the incident to the police, along with the failure to provide plausible explanations for the delays in evidence collection, cast doubt on the prosecution's narrative. The court pointed out that the ocular evidence was inconsistent with medical evidence, and the prosecution's failure to prove motive further weakened its case. Thus, the court ruled in favor of the appellants, granting them the benefit of the doubt and acquitting them. This case underscores the critical legal principle that the burden of proof lies with the prosecution, and any reasonable doubt must favor the accused. Key references in this judgment included precedents that reinforce t... |
| 2011 SLD 2908 = (2011) 338 ITR 598 | The case involves the Delhi High Court's decision regarding the taxation of tips received by employees of ITC Ltd. and C.J. International Hotels Ltd. under the Income-tax Act, 1961. The central issue was whether tips paid by customers constitute 'salary' under sections 15 and 17 and if the employers were required to deduct tax at source under section 192. The court held that tips are taxable under 'Salaries' and employers are obliged to deduct tax at source. However, the court recognized the assessees' bona fide belief and exempted them from penalties but mandated payment of interest. This case highlights the interpretation of income as defined under sections 2(24), 15, and 17, emphasizing the inclusion of tips as taxable income. The decision clarifies the obligations of employers in tax deduction at source, impacting entities in the hospitality industry. Keywords: Delhi High Court, Income-tax Act, tips taxation, salary definition, tax deduction at source, bona fide belief, hospitality... | |
| 2021 SLD 1465, 2021 YLR 692 | C.P. No. D-2531 of 2019 , decided on 24.12.2019 | In the case of C.P. No. D-2531 of 2019, the Sindh High Court addressed a constitutional petition challenging the tender process initiated by Pakistan International Airlines Corporation (PIA) for procurement of ground power units. The petitioner, a company with prior involvement in a similar tender, sought to have the new tender declared invalid, claiming it had vested rights from the previous tender which had been scrapped. The court analyzed the Public Procurement Rules, particularly Rule 26 regarding the validity of bids, and found that the petitioner had neither participated in the new tender nor timely challenged the cancellation of the previous tender. The decision emphasized the importance of adhering to procurement regulations and the open nature of the tender process, ultimately dismissing the petition on the grounds of lack of merit and failure to demonstrate any illegality in the tender proceedings.... |
| 1993 SLD 256, 1993 PLD 578 | Execution Application No. 27 of 1988 , decided on 31.05.1993 | In the landmark decision of Execution Application No. 27 of 1988, the Sindh High Court delivered a pivotal judgment on May 31, 1993, presided over by Justice Wajiliuddin Ahmed. This case, cited as 1993 SLD 256 and 1993 PLD 578, centered on the rights of landholders against the Province of Sindh during the execution of land acquisition proceedings. The petitioners, Dilawar Hussain and six others, contested the compensatory measures mandated under the Land Acquisition Act, 1894, particularly focusing on Sections 23, 26(2), 28, and the newly introduced 28A. The court meticulously analyzed the discretionary power vested in it under Section 28 to grant interest on excess compensation awarded beyond the Collector's initial assessment. Moreover, the introduction of Section 28A through the Sindh Amendment Ordinance imposed a mandatory solatium of 15% per annum on compensation, aiming to address inflationary impacts on land value post-acquisition. The defense, represented by lawyers Muhammad Sh... |
| 1966 SLD 297, (1966) 62 ITR 250 | IT REFERENCE No. 87 OF 1963 , decided on 21.12.1965 | In the case of Bela Singh Daulat Singh v. Commissioner of INCOME TAX, the Allahabad High Court addressed critical issues regarding the registration of a partnership firm under the Income-tax Act, 1961 and the Indian Income-tax Act, 1922. The case revolves around the application for registration made by the assessee-firm for the assessment year 1957-58, which was rejected due to the late submission of the partnership deed and non-compliance with the stipulated timelines. The court ruled that an application for renewal of registration could not be entertained unless a prior registration had been granted, thereby reinforcing the importance of adhering to regulatory timelines in tax matters. This case highlights the complexities involved in tax registration processes and the stringent requirements imposed by the Income-tax authorities. It serves as a significant precedent for future cases involving partnership registrations and tax compliance, emphasizing the necessity for timely submissio... |
| 2015 SLD 1459 = 2015 CLC 699 | Civil Revision No.65 of 2007 , decided on 04.11.2013 | This case revolves around a civil revision petition filed by Zahid Raza Khan against the Provincial Government regarding the acquisition of land under the Khyber Pakhtunkhwa Urban Planning Ordinance, 1978. The petitioners contended that the award was fraudulent and illegal, yet the courts found that all legal processes were followed. The case highlights the importance of adhering to special legislative procedures in land acquisition cases, reinforcing that petitioners must raise objections during the acquisition process to preserve their rights. The decision underscores the exclusive jurisdiction of special tribunals over civil courts in such matters, establishing a precedent for future land acquisition disputes. Keywords include land acquisition, Khyber Pakhtunkhwa Urban Planning Ordinance, civil revision, and procedural law.... |
| 2014 SLD 1727, 2014 CLC 962 | Writ Petition No.5764 of 2014 , decided on 18.03.2014 | In the case of Malik Shahbaz Ali vs. SCS and others, the Lahore High Court dealt with a constitutional petition regarding the disqualification of the petitioner from the election for General Secretary of a Housing Society due to alleged conflict of interest linked to his prior property business. The court found that the petitioner had served without complaint for three years and had sold his property business, making the disqualification unjust. The ruling emphasized the importance of fair electoral processes in cooperative societies, affirming that past service without objection should be considered favorably. The decision reinforces the principles of transparency and accountability in cooperative governance, highlighting the balance between conflict of interest regulations and the right to participate in elections. This ruling is crucial for understanding electoral eligibility in cooperative societies and the judicial perspective on conflicts of interest in Pakistan's legal framework... |
| 1978 SLD 967, 1978 PLC 92 | Appeal No. 46 of 1977 , decided on 06.06.1978 | This case revolves around the appeal filed by Mir Sadaruddin against the orders of the Azad Jammu & Kashmir Government regarding his re-employment post-retirement. The Service Tribunal examined the constitutional provisions of the Azad Jammu & Kashmir Interim Constitution Act, 1974, which delineates the executive powers of the Government and the Council. The Tribunal found that the Audit and Accounts Department remained under the Government's jurisdiction, dismissing the claims made by the appellant on the basis of his re-employment. The decision underscores the importance of adhering to constitutional mandates and clarifies the roles of various governmental bodies. The case highlights critical issues regarding employment contracts, civil servant definitions, and the authority of governmental institutions, making it a significant precedent in administrative law within Azad Jammu & Kashmir.... |
| 1993 SLD 1512 = 1993 PLC 797 | Civil Appeals Nos. 228, 317, 319 to 322, 324 and 3 , decided on 04.04.1993 | This case revolves around the legality of various civil service appointments made in the North-West Frontier Province, Pakistan. The Supreme Court of Pakistan scrutinized the actions of public representatives in appointing individuals to government positions, particularly focusing on appointments made without proper advertisement or due process. The court found that many appointments were influenced by political recommendations rather than merit, violating constitutional provisions. The ruling emphasized the necessity for transparency in government appointments to uphold public interest and prevent misuse of authority. The case highlights significant issues related to civil service laws, constitutional rights, and the ethical responsibilities of public officials in making appointments. The court's decision serves as a precedent for enforcing lawful procedures in public sector recruitment, underscoring the importance of meritocracy in government employment.... |
| 2022 SLD 2189, 2022 MLD 1762 | Writ Petition No. 166 of 2022 , decided on 15.02.2022 | This case revolves around the interpretation of Section 17A(3) of the Family Courts Act, 1964, which mandates an automatic annual increase in maintenance payments when not specified by the Family Court. The Lahore High Court addressed the petitioner's objections to a prior ruling that granted a ten percent increase in maintenance payments, effective from the date of enactment of the amendment to the Act. The court reaffirmed the principle that maintenance rights are fundamental, linking them to the rights to life and dignity as enshrined in the Constitution of Pakistan. The decision underscored the importance of ensuring that maintenance obligations keep pace with inflation and changing circumstances, thereby preventing undue hardship for those reliant on such support. The ruling emphasizes the court's role in safeguarding these rights and the necessity for Family Courts to adhere to statutory requirements for maintenance adjustments. The court's dismissal of the writ petition signifie... |
| 2002 SLD 1675, 2002 PTCL 12 | 307/LB/2001 , decided on 02.12.2001 | In the case of M/s. Shakarganj Mills Limited versus the Collector of Customs, the Appellate Tribunal Inland Revenue addressed significant issues regarding the limitation period for tax demands under the Central Excise Rules, 1944. The tribunal concluded that the show cause notice issued for central excise duty was time-barred as it was issued after the one-year limitation period. The tribunal also highlighted that reopening cases that had been finalized without appropriate authority scrutiny is improper. The implications of this ruling are profound, as it protects taxpayers from unwarranted claims and reinforces the necessity for adherence to procedural norms within tax administration. This case underscores the delicate balance between revenue collection and taxpayer rights, emphasizing the judiciary's role in upholding justice and fairness in economic transactions. Overall, the decision serves as a reminder of the importance of timely and fair tax assessments, which are crucial for ma... |
| 1999 SLD 408, 1999 PTD 2828, (1997) 228 ITR 38 | Miscellaneous Civil Case No.281 of 1993 , decided on 17.04.1996 | In the case of Commissioner of Income Tax vs. Steel Tubes of India Ltd., the Madhya Pradesh High Court addressed the classification of computers under the Income Tax Act, 1961. The key legal question was whether computers should be considered as office appliances, thereby disqualifying them from investment allowance under section 32-A(2)(b)(iii). The court determined that computers, essential for the manufacturing process, do not fall under the category of office appliances and thus qualify for the investment allowance. This case highlights the evolving interpretation of tax laws in relation to technological advancements in manufacturing, emphasizing the need for legal frameworks to adapt to contemporary industrial practices. The ruling not only affirms the right to investment allowance for technology integral to production but also sets a precedent for similar cases in the future, reinforcing the significance of technology in enhancing productivity and efficiency in manufacturing sect... |
| 2022 SLD 3167, 2022 YLR 2053 | Criminal Appeal No. 2 of 2021 , decided on 03.11.2021 | The case revolves around a Criminal Appeal filed against the acquittal of the accused in a matter involving sections of the Penal Code, specifically 337-A, 504, and 506. The appeal challenged the Judicial Magistrate's decision, asserting that the prosecution had provided reliable evidence that was not adequately considered. The Court scrutinized the arguments presented by the appellant's counsel, emphasizing the lack of supporting evidence from prosecution witnesses who had changed their statements. The Chief Court concluded that the acquittal was justified and that the appeal lacked merit, thereby dismissing it. This case illustrates key principles of criminal law, particularly the burden of proof and the importance of witness credibility in judicial proceedings.... |
| 1989 SLD 427, 1989 SCMR 160, 1989 SLD 983 | Civil Petition for Special Leave to Appeal No. 826 , decided on 09.05.1988 | This case addresses the procedural rights of petitioners under the Constitution of Pakistan, specifically regarding the right to appeal. The Supreme Court's ruling emphasized the importance of ensuring that legal technicalities do not impede the fundamental rights of individuals to seek justice. The Court's decision to grant leave to appeal is pivotal in reaffirming the access to legal remedies, which is critical in maintaining the rule of law. By allowing additional grounds to be included in the petition, the Court demonstrated its commitment to a fair hearing process, ensuring that all relevant arguments are considered. This case serves as a significant precedent in the context of legal appeals in Pakistan.... |
| 1981 SLD 1892, (1981) 131 ITR 470 | MISC. PETITION No. 374 OF 1974 , decided on 18.07.1979 | The case of Mill Stores Trading Co. of (I) Pvt. Ltd. v. J.B. Panchal, ITO addressed critical issues regarding reassessment under the Excess Profits Tax Act, 1940. The Bombay High Court ruled that observations made by the Income-tax Appellate Tribunal, which were not directly related to the petitioner, could not be deemed as definite information necessary for initiating reassessment after an extensive period. This ruling emphasizes the legal requirement for clear and substantial evidence before tax authorities can act, particularly in cases involving historical assessments. The decision serves as a precedent for ensuring that taxpayers are not subjected to arbitrary or unjustified tax reassessments based on vague or indirect information. Legal practitioners should note the implications of this case for future reassessment procedures, ensuring compliance with statutory requirements for valid information. The case highlights the importance of due process in tax law and the protection of t... |
| 1981 SLD 2146, 1981 PLC 281 | Appeal No. 54 of 1980 , decided on 13.11.1980 | This case revolves around the dismissal of S. Abdul Jabbar Khan from his position as a police officer due to alleged unauthorized absence from duty. The appellant contended that his absence was due to medical reasons substantiated by a medical certificate from Mayo Hospital, Lahore. The Tribunal found that the Department failed to sanction leave or seek a second medical opinion as required by the Leave Rules applicable to police employees. The Tribunal ultimately ruled in favor of the appellant, emphasizing the necessity for proper medical verification before imposing severe penalties like dismissal. This case underscores the legal principle that employees should be given a fair opportunity to present their medical evidence and that disciplinary actions must align with established legal protocols. Keywords such as 'disciplinary action', 'medical leave', 'police employment law', and 'service tribunal' are relevant for SEO optimization.... |
| 2014 SLD 2026, (2014) 110 TAX 241 | W.P. 27097/2013 , decided on 05.05.2014 | In the case of Zia Brothers vs. Federation of Pakistan, the Lahore High Court addressed the applicability of further tax under Section 3(1A) of the Sales Tax Act, 1990 for petitioners who are manufacturers and sellers of flour. The court ruled that since the petitioners do not engage in taxable supplies as defined under the Act, they are not required to obtain registration, and consequently, cannot be charged further tax. This judgment reinforces the importance of understanding exemptions within tax legislation and clarifies the obligations of businesses under the Sales Tax Act. The ruling is significant for manufacturers who may be unsure about their tax liabilities and registration requirements, ensuring they are not unduly burdened by taxes that do not apply to their business activities. The decision also highlights the need for the FBR to create clear guidelines for relief mechanisms for exempt entities, promoting a fair and just tax system. Key phrases such as 'Sales Tax Act exemp... |
| 1967 SLD 340 = (1967) 64 ITR 444 | IT REFERENCE No. 189 OF 1962 , decided on 16.09.1966 | This case revolves around the issue of whether the payment made by J.K. Cotton Spinning & Weaving Mills Co. Ltd. to the U.P. Government could be claimed as a business expense under the Income-tax Act, 1961. The company paid Rs. 2,50,000 following a police raid that resulted in the seizure of documents related to their business. The payment was described as 'composition money' intended to prevent further legal action. However, the court determined that this expenditure was not directly related to the business operations and thus could not be deducted. The case underscores the stringent requirements for tax deductions, particularly the necessity for expenses to be wholly and exclusively for business purposes. The decision is significant for companies facing legal challenges and emphasizes the need for clear links between expenditures and business activities. Key terms include business expenditure, allowable deductions, and income-tax implications.... |
| 1985 SLD 1891, 1985 PLC 492 | LHR-480 of 1984 , decided on 16.02.1985 | In the case of LHR-480 of 1984, the Labour Appellate Tribunal addressed an industrial dispute regarding wrongful termination and the right to back benefits under the Industrial Relations Ordinance, 1969. The tribunal scrutinized the domestic inquiry against Kazim Hussain, a Junior Clerk wrongfully terminated on allegations of misappropriation. The inquiry was found flawed, as the accused was not given a chance to present a defense, which is a crucial element in fair trial standards. The court highlighted the necessity for proper procedural conduct in labor disputes and the importance of establishing a workman's unemployment to claim back benefits. The ruling set a precedent for future cases by reinforcing the principles of due process and fair representation in labor laws. This case is significant in labor law, emphasizing the necessity for employers to adhere to procedural fairness in disciplinary actions and the responsibilities of workers to substantiate claims of unemployment for b... |
| 2023 SLD 7134, 2023 PLJ 34 | 143(K)CS of 2021 , decided on 06.09.2022 | This case revolves around the dismissal of Mumtaz Hussain Phulpoto, an ex-inspector of the National Highways and Motorway Police, due to allegations of misconduct, specifically issuing bogus challans. The Federal Service Tribunal ruled that the dismissal was illegal because no proper inquiry was conducted as required by the Government Servants (Efficiency and Discipline) Rules, 1973. The tribunal highlighted the importance of a fair hearing and adherence to legal procedures in cases of major penalties. The ruling underscores the principle that employees must be afforded the opportunity to defend themselves against allegations, and without such an opportunity, any imposed penalty is invalid. This case serves as a significant reminder of the legal protections afforded to government servants under the law, emphasizing the necessity of conducting thorough and fair inquiries before taking disciplinary actions. The decision is crucial for ensuring that public servants are not unjustly penali... |
| 1999 SLD 1115, 1999 CLC 2077 | Suit No.679 of 1995 , decided on 23.12.1997 | This case revolves around a suit filed by ABDUL RAZZAK TABBA and others against JETPUR MEMON RELIEF SOCIETY regarding unauthorized construction on a disputed plot. The plaintiffs sought a mandatory injunction for the removal of the construction, which they claimed was illegal. The Sindh High Court, presided over by Justice Rasheed A. Razvi, ruled on the necessity of including the City Metropolitan Corporation and the City Building Control Authority as defendants to provide effective relief. The court's decision underscores the significance of proper parties in civil litigation, particularly in cases involving construction disputes and municipal regulations. The court also addressed applications from intervenors who were denied the status of necessary parties, reinforcing the judicial principle that only relevant parties should be involved in the litigation to avoid complicating the trial with unrelated issues. This case serves as a significant reference point in civil procedure regardi... |
| 2009 SLD 1027, (2009) 316 ITR 229 | M.A. Nos. 90 AND 91 OF 2000 , decided on 15.09.2008 | In the case of Commissioner of Income Tax v. Uma Kant Mishra, the Patna High Court addressed the applicability of the Central Board of Direct Taxes' notification regarding monetary limits for filing appeals. The court ruled that the notification, which prohibits making references when the tax effect is less than Rs. 50,000, also applies to appeals. This case revolves around the interpretation of Sections 260A, 234A, and 234B of the Income Tax Act, 1961. The High Court's dismissal of the appeals highlights the importance of adhering to the CBDT's guidelines, which are designed to streamline tax litigation and reduce unnecessary burden on the judiciary. The decision reinforces the legal principle that monetary limits set by the CBDT have a binding effect on tax matters, ensuring consistency and clarity in the appeals process. This ruling is significant for tax professionals and advocates as it clarifies the procedural requirements for filing appeals in income tax cases, emphasizing compl... |
| 2015 SLD 3076 = 2015 PLC 1149 | Constitutional Petition No. D-873 of 2009 , decided on 31.12.2014 | In the case of Ghulam Aulia vs. Federation of Pakistan, the Sindh High Court addressed the constitutional petition concerning the implementation of a Service Tribunal judgment regarding the up-gradation and benefits of the petitioner, a civil servant. The court emphasized that constitutional petitions must be maintainable and that laches, or undue delay, can bar relief. The court found that the petitioner had been reinstated after acquittal from a criminal case but failed to assert a timely claim for additional benefits. The court ruled against the petitioner's claims, reinforcing the principle that judgments of the Supreme Court are binding and must be adhered to. This case highlights the importance of timely legal action and the need for petitioners to substantiate their claims with evidence, particularly in service matters.... |
| 1980 SLD 644 = (1980) 121 ITR 293 | IT REFERENCE No. 56 OF 1975 , decided on 02.07.1979 | This case revolves around the power of the Income Tax Appellate Tribunal to rectify its decisions based on amendments made in the Income-tax Act, specifically section 271(1)(a) regarding penalties for late filing of tax returns. The case highlights the implications of retrospective legislation and the authority of the Tribunal to amend its orders when new laws come into effect. The Tribunal initially dismissed appeals from the department regarding penalties imposed for the assessment years 1961-62 and 1962-63, arguing that no net tax was payable after considering taxes already paid. However, following the enactment of the Direct Taxes (Amendment) Act, 1974, which retroactively amended the relevant sections, the Tribunal's refusal to rectify its orders was challenged. The High Court ultimately concluded that the Tribunal had the jurisdiction to rectify its decisions in light of the retrospective amendment, emphasizing the legal principle that amendments can affect completed assessments ... |
| 2009 SLD 23, 2009 PTD 1184, (2004) 90 TAX 58 | Complaint No.587 of 2003 , decided on 03.11.2003 | In the case of Malik SHAKEEL AHMED vs. Secretary, Revenue Division, the Federal Tax Ombudsman addressed complaints regarding income tax assessments for the years 2000-2001 and 2002-2003. The complainant, a manufacturer of 'revri', contested the assessments based on survey team estimates, alleging coercion in obtaining signatures. The Ombudsman upheld the assessment for 2000-2001, noting the validity of estimates if filed within a reasonable timeframe. However, for 2002-2003, the Ombudsman found the sales estimate arbitrary and lacking valid justification, recommending fresh inquiries into the complainant's actual business volume. This case highlights the importance of valid assessments in taxation and the rights of taxpayers to challenge arbitrary estimates. Key laws involved include the Income Tax Ordinance, 1979 and the Federal Tax Ombudsman Ordinance, 2000. This decision emphasizes the need for fair and reasonable tax assessments.... |
| 2013 SLD 292, (2013) 108 TAX 49, 2013 PTD 353 | M.A. (Stay) No.116/KB and S.T.A. No.145/KB of 2011 , decided on 17.02.2012 | In the case of Messrs SHELL (PAKISTAN) LIMITED vs. COMMISSIONER OF SALES TAX (INLAND REVENUE SERVICES) Zone-IV, the Appellate Tribunal Inland Revenue addressed critical issues regarding the jurisdiction of the Commissioner and the legality of tax refunds related to zero-rated exports under the Sales Tax Act, 1990 and Customs Act, 1969. The Tribunal found that the Commissioner had overstepped their authority by challenging the clearance granted by Customs, emphasizing that established legal provisions must be followed. The ruling reinforces the taxpayer's rights, particularly in the context of export operations, and underscores the need for regulatory bodies to respect established practices and legal frameworks. This case is significant for entities engaged in international trade and highlights the complexities of tax regulations in Pakistan, particularly concerning the Sales Tax Act and Customs Act. The decision sets a precedent for future cases involving jurisdictional disputes betwee... |
| 2005 SLD 758, 2005 CLD 1818 | I.C.A. No.9-L of 2003 in C.O.No.9 of 1998 , decided on 06.04.2005 | In the case of Anjuman Bahbood-e-Mutassirin Taj Company Limited vs. Registrar of Companies, the Lahore High Court addressed the intra-court appeal regarding the rejection of a proposed scheme for the re-arrangement of the company under the Companies Ordinance, 1984. The scheme aimed to transfer management to unsecured creditors, which was contested by the creditors who felt their rights were not adequately protected. The court scrutinized the meeting of creditors, highlighting that it was conducted under the appointed Chairman's guidance despite disruptions. The court ultimately dismissed the appeal, reiterating that schemes must consider all classes of creditors and maintain fairness. This decision underlines the importance of equitable treatment in corporate restructuring processes, especially in the context of creditor rights and interests, making it a significant reference in corporate law and governance.... |
| 1976 SLD 750 = 1976 PLC 315 | Application No. 3 of 1976 , decided on 17.02.1976 | In this case, the Labour Appellate Tribunal of Sindh dealt with an industrial dispute application filed by the Care Takers Welfare Union against Messrs Ahmed Ebrahim Agency Ltd., Karachi. The dispute involved several demands, primarily concerning financial implications, which the Union sought to raise despite having signed a settlement agreement on June 18, 1974. The Tribunal emphasized that the prior settlement legally bound the Union from raising any financial demands during its duration. The judges, led by S. Nasir Hussain, Jafri, reiterated that such agreements are upheld by law and previous rulings, thus dismissing the application as non-maintainable. This case highlights the importance of adhering to negotiated settlements in industrial relations and reinforces the legal standing of such agreements. Keywords include 'industrial dispute', 'collective bargaining', 'settlement agreement', 'Labour Appellate Tribunal', and 'financial demands'.... |
| 1996 SLD 72, 1996 PTD 799 | ITA s. Nos. 3789 and 3790 of 1994 , decided on 26.04.1995 | In the case of ITA s. Nos. 3789 and 3790 of 1994, the Appellate Tribunal Inland Revenue addressed significant issues surrounding the Income Tax Ordinance, 1979, particularly section 13(1)(aa) concerning unexplained income. The tribunal determined that the assessments made by the tax authorities lacked proper statutory backing, as no legal notice was provided to the assessee regarding the alleged unexplained investments. The tribunal emphasized the importance of due process and fair hearing in tax assessments, leading to the conclusion that the additions made by the assessing officer were arbitrary. The decision underscored the necessity for tax authorities to conduct thorough investigations and uphold legal standards when determining tax liabilities. This case reinforces taxpayer rights and due process in tax assessment, making it a pivotal reference in tax law. Keywords such as 'Income Tax Ordinance', 'unexplained income', 'tax assessment', and 'due process' are crucial for understand... |
| 2011 SLD 3058, 2011 PCRLJ 200 | Criminal Miscellaneous No. 661 of 2010 , decided on 05.07.2010 | The case revolves around the appeal filed by Messrs Pehlwan Marble Factory against a conviction under the Pakistan Environmental Protection Act, 1997, where the Environmental Tribunal Punjab imposed a fine for non-compliance. The appeal was dismissed by the Lahore High Court due to it being time-barred by four days. The court underscored that the limitation period set in special laws takes precedence over the general provisions of the Limitation Act. The court's decision stressed the necessity of timely legal action and the requirement for petitioners to substantiate claims of delay with appropriate documentation. This case serves as a crucial reference for understanding the interplay between environmental law and procedural limitations in Pakistan.... |
| 1967 SLD 499 = (1967) 66 ITR 714 | CIVIL APPEAL Nos. 1919 AND 1920 OF 1966 , decided on 05.05.1967 | This case revolves around the capital gains taxation of Killick Nixon & Co. after the firm transferred its assets to two companies. The Supreme Court of India addressed the valuation of these assets as of January 1, 1939, which was crucial for determining the capital gains tax. The Court emphasized that the Appellate Tribunal must consider the evidence presented by the assessee regarding asset valuation and cannot simply accept the lower valuation set by the Appellate Assistant Commissioner without proper reasoning. The ruling clarified that capital gains, while treated as income under the Income-tax Act, do not arise from trading activities and thus do not qualify for the same exemptions. This case is significant for understanding the legal framework surrounding capital gains tax and the responsibilities of tax authorities in evaluating claims made by taxpayers. The ruling provides essential insights into the interpretation of the Income-tax Act and the legal obligations of the Tribun... |
| 1998 SLD 1396, 1998 PLC 498 | LHR-309 of 1997 , decided on 06.11.1997 | This case revolves around a grievance petition filed by employees of the Punjab Road Transport Corporation regarding their entitlement to selection grade BPS-15. The Labour Court ruled in favor of the employees, asserting that they were unjustly overlooked despite being qualified. The decision underscores the importance of fair treatment and adherence to established notifications regarding employee benefits. The case highlights issues of discrimination based on departmental placement and reinforces the principle that all employees performing similar duties should receive equal treatment. Keywords include 'grievance petition', 'selection grade', 'industrial relations', 'employee rights', and 'labour court'. This case serves as an important precedent for similar disputes in the future.... |
| 2020 SLD 625, 2020 PTD 733, (2020) 122 TAX 41 | I.T.As. Nos. 1752/IB to 1754/IB of 2017 , decided on 06.05.2019 | In this case, the Appellate Tribunal Inland Revenue addressed multiple appeals filed by the taxpayer against the imposition of tax additions and penalties by the tax authorities. The Tribunal found that the taxpayer was not given a fair chance to present his evidence due to the impounding of records by the tax department. The Tribunal emphasized the need for consistency and fairness in tax adjudication, noting that the burden of proof lay with the tax authorities to substantiate their claims against the taxpayer. The decision reinforced the legal principles outlined in the Income Tax Ordinance and the Qanun-e-Shahadat, ensuring that taxpayers are afforded due process and the opportunity to contest tax assessments effectively. This case serves as a crucial reference for future tax disputes, highlighting the importance of procedural fairness and the rights of taxpayers in the face of administrative actions.... |
| 2015 SLD 630, 2015 YLR 216 | Constitutional Petition No. D-505 of 2014 , decided on 29.07.2014 | This case revolves around a constitutional petition concerning bail under the Criminal Procedure Code and National Accountability Ordinance. The petitioner, Ali Anwar Ruk, sought bail due to significant delays in his trial, having spent 18 months in custody. The Sindh High Court, presided by Justices Muhammad Ali Mazhar and Shahnawaz Tariq, found that the delays were not attributable to the petitioner or his legal counsel, Shaukat Hayat. The court underscored the right to a fair and expedient trial, emphasizing that the purpose of the judicial process is to ensure that the accused can defend themselves rather than remain unjustly imprisoned. The ruling established important precedents regarding the rights of under-trial prisoners and the responsibilities of the prosecution to expedite proceedings. The decision was informed by previous cases, reiterating the necessity of timely justice and the principle that no individual should be kept in detention indefinitely while awaiting trial. Th... |
| 2010 SLD 888, 2010 PLJ 380 | Crl. Misc. 11995-B of 2008 , decided on 12.03.2009 | In the case Crl. Misc. 11995-B of 2008, the Lahore High Court addressed a bail application involving serious charges under Section 376 of the Pakistan Penal Code. The petitioners had been detained for over a year, and the court found that the evidence presented, particularly the negative report from the Chemical Examiner, indicated their innocence. The court analyzed the circumstances surrounding the alleged crime, noting the timing of the FIR, which was filed the day after the incident. The decision underscored the importance of not just the absence of physical evidence but also the context of the case, including the petitioners' prolonged detention without trial. The court's ruling on March 12, 2009, confirmed the grant of bail, reflecting a critical stance on the misuse of legal provisions and the necessity for justice to prevail. This case highlights key issues in criminal law, such as the presumption of innocence and the significance of evidence in the judicial process, making it ... |
| 1994 SLD 563, 1994 SCMR 399 | Civil Appeal No. 518 of 1992 , decided on 03.10.1993 | This case revolves around the interpretation of the Punjab Pre-emption Act and the rights of heirs in a pre-emption suit. It highlights the legal principles governing the inheritance of agricultural land in the context of co-ownership among siblings. The Supreme Court's decision emphasizes the importance of the pre-emptor's status as an heir, which grants them the right to sue for pre-emption against a stranger who purchased the land. The ruling clarifies that the order of succession is to be considered only in the context of competition between the pre-emptor and the vendee, reinforcing the statutory rights of pre-emption as outlined in the law. This case serves as a significant precedent for future disputes regarding agricultural land sales and the rights of heirs, ensuring that rightful heirs can assert their claims in the face of transactions involving third parties. The keywords relevant to this case include 'pre-emption rights', 'inheritance law', 'agricultural land disputes', an... |
| 2006 SLD 3557, (2006) 283 ITR 283 | IT REFERENCE No. 3 OF 1991 , decided on 07.10.2005 | In the case of Commissioner of Income Tax v. Aesthetic Builders P. Ltd., the Bombay High Court addressed the issue of advance tax and interest under the Income-tax Act, 1961. The key legal question was whether the assessee was required to file an estimate of advance tax when their current income was likely to exceed the threshold specified in section 208. The court found that the assessee had completed an assessment for a previous year with a positive income, thus triggering the requirement to file an estimate under section 209A. The failure to do so resulted in the imposition of interest under section 217. The court's ruling underscored the importance of compliance with tax laws and the consequences of non-compliance, reinforcing that the legal obligations of taxpayers are to be taken seriously. This case serves as a significant reference point for understanding advance tax liabilities and the legal frameworks governing them, making it essential for tax practitioners and businesses al... |
| 2018 SLD 239, 2018 CLC 45 | C.R. No. 334 of 2008 , decided on 22.06.2017 | The case revolves around a civil suit filed by the Pakistan Railways Employees Cooperative Housing Society Ltd. against Haji Ghulam Haider and others concerning a dispute over land leased for residential purposes. The trial court relied heavily on the report of a local commissioner, which was contested by the plaintiff on grounds that proper procedures were not followed, including the failure to frame issues or allow adequate opportunity for evidence. The appellate court upheld the trial court's decision, leading to a revision petition being filed in the High Court. The High Court found significant errors in the lower courts' judgments, particularly in failing to consider timely objections raised by the plaintiff and in not framing issues. As a result, it remanded the case for proper proceedings, emphasizing the importance of justice and adherence to legal standards. This case highlights critical aspects of civil procedure, the necessity of due process, and the implications of judicial... |
| 2019 SLD 2429, 2019 CLC 1475 | W.P. No. 213 of 2017 , decided on 24.09.2018 | In the case of W.P. No. 213 of 2017, the Lahore High Court addressed a dispute arising from a family court's dismissal of a suit for the recovery of a house claimed as dower. The petitioner, Shazia Parveen, argued that an agreement regarding the house's transfer as dower existed, while the respondent contended that the dower had already been paid in cash. The court found that the family court's reliance on the wife's admission was flawed, as it did not clarify the admission's context or the payment method. The High Court emphasized that admissions must be taken as a whole, leading to a remand for reevaluation. This case underscores the importance of thorough judicial analysis in family law cases, particularly regarding admissions and evidence.... |
| 2010 SLD 2581, 2010 CLC 658 | N/A , decided on 18.01.2010 | This case revolves around a civil suit filed for declaration, injunction, and possession of land by residents of Mauza Beshooni. The suit was initiated due to the large number of inhabitants, making individual suits impractical. The plaintiffs applied to sue through representatives, but the trial court overlooked this application, leading to a decree in favor of the plaintiffs. The appellate court also failed to address the procedural irregularity. The High Court intervened, emphasizing strict adherence to legal procedures and remanded the case for proper handling in the trial court. This case highlights the significance of legal compliance in civil litigation and the consequences of judicial oversight. Keywords: civil procedure, representative suits, Peshawar High Court, Specific Relief Act, judicial compliance.... |
| 1969 SLD 449 = (1969) 73 ITR 692 | Civil Appeal Nos. 817 AND 818 OF 1966 , decided on 06.02.1969 | In the landmark case of Commissioner of Income Tax v. D.C. Shah, the Supreme Court of India addressed the issue of income assessment for Hindu undivided families (HUF) under the Income-tax Act, 1961. The case centered around D.C. Shah, the karta of an HUF, who was receiving remuneration from two firms where he was a partner. The core legal question was whether this remuneration should be considered personal income or income of the HUF. The Supreme Court, referencing previous case law, concluded that the remuneration was earned based on D.C. Shah's personal qualifications and expertise, with no direct link to the investment of family funds in the firms. This decision is crucial for tax law, particularly regarding the treatment of income derived from partnerships and the assessment of HUFs. The ruling emphasizes the need to distinguish between personal income earned through individual skill versus income attributable to family assets. This case is significant for tax practitioners and HU... |
| 2021 SLD 469, 2021 PLJ 31 | C.P. No. 351 of 2018 , decided on 14.10.2019 | In the case C.P. No. 351 of 2018, the Quetta High Court addressed a grievance petition concerning the rectification of the date of birth recorded for Respondent No. 1, who claimed that his actual date of birth was 1st August 1962 instead of 1st August 1958. The court ruled in favor of the petitioners, emphasizing the importance of maintaining accurate and unaltered records in government service. The ruling highlighted that once a date of birth is recorded, especially after an extended period, such as over 33 years, it cannot be altered without compelling evidence. This case underscores the principles of administrative justice, the integrity of public records, and the legal implications of delayed claims. It serves as a significant precedent regarding the finality of official records and the necessity for timely challenges to such records.... |
| 1981 SLD 41, 1981 PTD 90, (1981) 43 TAX 50 | Miscellaneous Civil Case No. 242 of 1976 , decided on 20.02.1979 | This case revolves around the interpretation of the Wealth Tax Act, 1957 concerning penalties for late filing of wealth tax returns. The Madhya Pradesh High Court addressed the issue of whether the amended law or the law in force at the time of default should apply. The court concluded that the law applicable at the time of the default must govern the penalties imposed for late filing. This decision is significant for tax law practitioners and taxpayers as it clarifies the applicable legal framework for penalties under the Wealth Tax Act. It reinforces the principle that the law in effect at the time of the default governs the penalties, providing essential legal certainty for future cases. The ruling is crucial for understanding the implications of legislative amendments on pending tax matters and highlights the importance of timely compliance with tax obligations.... |
| 2009 SLD 146, 2009 CLD 257 | Writ Petition No.18196 of 2002 , decided on 23.12.2008 | In the case of Writ Petition No.18196 of 2002, the Lahore High Court addressed significant legal issues surrounding the Financial Institutions (Recovery of Finances) Ordinance, 2001, particularly Section 15. This section permits financial institutions to auction mortgaged properties without judicial oversight if the mortgagor defaults on payments. The court highlighted that such provisions violate the fundamental rights guaranteed by the Constitution, particularly the right to due process and equal protection under the law. The ruling emphasized the need for transparency and fairness in banking transactions, criticizing the lack of safeguards for borrowers. The decision has implications for banking law and the treatment of borrowers, stressing the importance of judicial intervention in protecting citizens' rights against potential exploitative practices by financial institutions. This ruling is crucial for maintaining a balance between the interests of financial institutions and the ri... |
| 1988 SLD 3022, 1988 SCMR 299 | Petition for Leave to Appeal No.66 of 1987 , decided on 07.11.1987 | This case revolves around the conviction of Abdul Hameed under section 302 of the Pakistan Penal Code for the murder of Manzur Ahmad. The Supreme Court's decision emphasized the strength of the prosecution's case, which included corroborative evidence from witnesses, an extra-judicial confession, and medical testimony. The court ruled that the evidence was sufficient to uphold the conviction and that there was no need for a re-examination of the facts. The petitioner's argument regarding the proof of the confession was found to be unsubstantiated. This case highlights the importance of corroborative evidence in criminal proceedings and the role of the Supreme Court in maintaining the integrity of lower court decisions. Keywords: Supreme Court Pakistan, Pakistan Penal Code, criminal appeal, extra-judicial confession, corroborative evidence, conviction, legal proceedings.... |
| 2010 SLD 2838, 2010 SCMR 1523 | Civil Petition No.1230-L of 2005 , decided on 22.06.2010 | In the case of Abdul Sattar vs. Land Acquisition Collector Highways Department, the petitioner challenged the compensation awarded for land acquired under the Land Acquisition Act (I of 1894). The primary issue revolved around whether the compensation was undervalued and if the land held a superior status compared to nearby properties. The Supreme Court of Pakistan, led by Justices Javed Iqbal and Anwar Zaheer Jamali, ruled that the petitioner did not provide sufficient evidence to support claims for a higher compensation rate. The Court reiterated that the burden of proof lies with the landowner and that mere assertions without substantiation are inadequate. The decision reinforced constitutional protections against unlawful deprivation of property while affirming the need for adherence to prescribed legal processes in land acquisition cases. This ruling is significant in the context of property rights, compensation claims, and the application of the Land Acquisition Act. Keywords: la... |
| 1993 SLD 1506, 1993 PLC 783 | W.P. No. 3484 of 1992 , decided on 26.04.1992 | This case revolves around the privatization of Kaka Khel Industries and the concerns raised by the Kaka Khel Labour and Staff Union regarding the payment of dues to employees opting for a golden handshake. The Lahore High Court evaluated the implications of a previous Supreme Court decision that deemed the relevant agreement unenforceable. This decision highlighted the importance of employee rights during privatization processes, particularly in safeguarding their financial interests post-sale. The court's ruling underscored the need for clear and enforceable agreements to protect workers in privatization scenarios, thereby setting a precedent for future cases. The case illustrates the complexities involved in privatization and the legal obligations of governing bodies to uphold employee rights. Keywords such as 'privatization', 'employee rights', 'Lahore High Court', and 'legal framework' are essential for understanding the implications of this ruling.... |
| 1997 SLD 922, 1997 SCMR 1866 | Civil Appeal No.383 of 1993 , decided on 30.11.1996 | In the landmark case of Mussarat Sultana vs Muhammad Saeed, the Supreme Court of Pakistan addressed critical issues surrounding the valuation of dowry articles and the jurisdiction of the High Court in second appeals. The case originated from a suit by Mussarat Sultana against her former husband for the recovery of dowry articles valued at Rs.1,68,703. The Trial Court ruled in her favor, awarding Rs.1,51,903, but the High Court later reduced this amount to Rs.50,000, citing hearsay evidence as a basis for its decision. The Supreme Court found that the High Court had improperly interfered with the concurrent findings of fact established by the lower courts. It underscored that the valuation of evidence and the credibility of witnesses is primarily the responsibility of the Trial Court, and the High Court's role is limited to ensuring that no procedural errors or misreadings of evidence have occurred. This case highlights the importance of respecting the factual determinations made by lo... |
| 2018 SLD 761, 2018 MLD 761 | Criminal Jail Appeal No. S-126 of 2013 , decided on 17.04.2017 | This case revolves around the conviction of Muhammad Aslam for the murder of Qadir Bux under the Penal Code, specifically sections related to intentional murder and attempted murder. The incident occurred on October 1, 2005, when Muhammad Aslam shot Qadir Bux and injured Mst. Ameerzadi. The Sindh High Court upheld the conviction based on strong eyewitness testimony supported by medical evidence, ballistic reports, and a confession from the appellant. The court emphasized the reliability of the testimonies and the corroborative nature of the evidence, dismissing the appeal against the conviction. The decision in this case highlights the importance of credible witness accounts in criminal proceedings and reinforces the legal standards for evaluating evidence in murder cases. Keywords: murder conviction, eyewitness testimony, medical evidence, Sindh High Court, criminal appeal.... |
| 2001 SLD 2114, 2001 PLC 61 | 4A(244) of 1998 K , decided on 11.04.2000 | In the case of Muhammad Siddique vs. Shaheen Airport Service, the National Industrial Relations Commission addressed critical issues regarding the jurisdiction and procedural propriety of concurrent petitions filed by an employee. The case highlights the legal boundaries within which employees must navigate grievances related to unfair labor practices and dismissals under the Industrial Relations Ordinance, 1969. The Commission ruled that the petitioner, having already initiated proceedings in the Labour Court regarding his dismissal, could not simultaneously pursue a petition before the Commission. This decision reinforces the principle that litigants must choose their forum wisely and avoid duplicative claims, thus streamlining the adjudication process. The ruling serves as a vital precedent for future cases involving employment disputes, ensuring that the legal rights of employees are balanced against the need for efficient judicial processes. Keywords such as 'industrial relations'... |
| 2002 SLD 1649, 1969 SCMR 849 | Criminal Appeal No. 4 of 1953 , decided on 25.05.1953 | This case involves a criminal appeal concerning the interpretation of compliance with a conditional pardon under Section 339 of the Criminal Procedure Code (V of 1898). The Supreme Court of Pakistan addressed the circumstances under which an approver's statements are evaluated regarding discrepancies. The court found that the appellant, Gahno, had been unfairly convicted based on alleged inconsistencies in his testimony, which were not adequately scrutinized by the lower courts. In its decision, the Supreme Court underscored the necessity for the prosecution to demonstrate that the conditions of the pardon were not met and that any discrepancies in the approver's statements must be considered in context. Ultimately, the court emphasized that the appellant had not forfeited his pardon, leading to his acquittal. This case highlights crucial aspects of criminal law, the role of approvers, and the standards of proof required in such cases.... |
| 2011 SLD 349 = 2011 CLD 1157 | Civil Revision No. 16 of 2010 , decided on 31.01.2011 | In this case, Abdul Qayoom Tagar filed a Civil Revision Application challenging the dismissal of his suit for declaration, settlement of accounts, and damages against the State Life Insurance Corporation of Pakistan. The main contention revolved around the jurisdiction of the courts involved. The Sindh High Court upheld the decisions of the lower courts, which had returned the plaint for want of jurisdiction, stating that only the Insurance Tribunal had the authority to adjudicate such matters. The ruling emphasized the exclusive jurisdiction of the Insurance Tribunal as stipulated in the Insurance Ordinance, 2000, and clarified that the courts below had rightly refused to entertain the suit. The case highlights the importance of understanding jurisdiction in legal proceedings, particularly in insurance claims, and reinforces the procedural integrity mandated by law. This case serves as a significant reference for future litigation involving insurance claims and the jurisdictional boun... |
| 1956 SLD 2, 1956 PLD 12 | Appeal No. 117 of 1954-55 , decided on 17.01.1956 | This case revolves around an appeal regarding the grant of two stage carriage permits by the R. T. A., Multan, to Malik Bus Service. The appellant, The Multan Transport Co., raised four significant contentions against the decision: the premature decision before the expiration of the statutory 30-day period, the misidentification of the applicant, the discrepancy in the route length, and the sufficiency of existing transport services for the public. The decision was primarily based on the procedural non-compliance regarding the 30-day waiting period, emphasizing the importance of adhering to legal requirements in transport permit grants. This case highlights the legal framework of the Motor Vehicles Act, specifically Section 57, which mandates a waiting period for decision-making in permit applications, ensuring fair competition and service availability in the transport sector.... |
| 2005 SLD 2102, (2005) 273 ITR 119 | IT REFERENCE No. 52 OF 1997 , decided on 26.04.2004 | In the case of TSAI Tea Enterprises P. Ltd. v. Commissioner of Income Tax, the Calcutta High Court examined the rectification of mistakes under section 154 of the Income-tax Act, 1961. The court analyzed the appeal process regarding the carry-forward of business losses for the assessment year 1982-83. The case involved complex interpretations of the Income-tax Act, particularly sections 154 and 246, and the conditions under which losses could be carried forward. The court emphasized that the assessment officer's decision to refuse the carry-forward of losses, based on the timing of the return filing, was a debatable issue. This ruling highlights the importance of adhering to procedural norms in tax law and the necessity of appealing decisions that may affect taxpayers' rights. The case references significant precedents, including CIT v. Kulu Valley Transport Co. and others, which shape the understanding of tax law's application in similar contexts. Keywords include 'Income-tax Act', 'r... |
| 1988 SLD 2652, 1988 SCMR 1513 | Civil Appeal No. 512 of 1980 , decided on 06.06.1988 | In the case of Civil Appeal No. 512 of 1980, the Supreme Court of Pakistan addressed the appeal concerning the cancellation of land allotment to Mst. Fatima. The case raised significant constitutional questions under the Constitution of Pakistan, 1973, particularly focusing on Articles 199 and 185(3). The appellants, represented by GHULAM MUHAMMAD and others, argued that their rights as legal representatives were overlooked by the Lahore High Court, which had previously denied them relief based on a seven-year delay and lack of necessary parties in the proceedings. The Supreme Court upheld the High Court's decision, stating that the heirs of Mst. Fatima failed to challenge earlier allotments made to other parties, thus allowing those allotments to assume finality. The judgment reinforced the principle of laches and the importance of timely legal action in property disputes. This case highlights the complexities of land allotment disputes in Pakistan's legal framework and the critical r... |
| 1976 SLD 1018 = 1976 PCRLJ 204 | Criminal Jail Appeal No. 218 of 1974 , decided on 16.09.1976 | This case involves an appeal by the appellant against the conviction and sentence imposed by the Sessions Judge, Sukkur, for the culpable homicide of his wife. The incident occurred on February 3, 1974, where the appellant killed his wife after allegedly finding her with another man. The conviction was based on a plea of guilt, which was later contested due to procedural non-compliance. The Sindh High Court highlighted the importance of adhering to legal procedures in capital cases, stating that pleas of guilt must be recorded in the accused's own words and that the evidence should be thoroughly examined. The court decided to remand the case for retrial, ensuring that justice is served according to legal standards. This case underscores the critical nature of proper legal representation and adherence to procedural law in criminal justice.... |
| 2009 SLD 71, 2009 PTCL 317, 2009 PTD 390, (2009) 99 TAX 394 | Constitutional Petition No.1236 of 2008 , decided on 14.01.2009 | The case revolves around the Awami Tractor Scheme initiated by the Government of Pakistan in 1994, which aimed to import tractors for local farmers. The petitioner, Fecto Belarus Tractors Limited, challenged the imposition of customs duty and sales tax on the tractors imported under this scheme. The Islamabad High Court examined the legal implications of the amendments made by the Customs and Sales Tax Ordinances, which were argued to be unconstitutional. The court highlighted the importance of ensuring the continuity of concessions provided under the original scheme and ruled that the amendments did not infringe upon the vested rights of the petitioner. This case serves as a significant precedent in tax law and the validation of legislative actions in Pakistan, particularly regarding the rights of companies engaged in government-sponsored schemes.... |
| 1985 SLD 1807, 1985 PLC 371 | Application No. 33 of 1984 , decided on 29.05.1984 | In the case of Khalid Hussain vs. Messrs People Enterprises Limited, the Labour Appellate Tribunal of Sindh heard an application filed by Khalid Hussain seeking re-instatement after being dismissed for alleged misconduct. The tribunal found that the enquiry conducted by the management was adequate and that the applicant had signed the proceedings, indicating satisfaction with the process. The decision emphasized the importance of following due process in employment disputes and upheld the dismissal based on the lack of evidence proving the enquiry was conducted improperly. This case highlights the critical nature of proper conduct during disciplinary proceedings and the need for employees to present strong evidence when disputing dismissals. The tribunal's ruling serves as a precedent for future employment law cases, particularly in relation to the rights of employees during disciplinary actions and the legal standards for conducting inquiries. Trending keywords include 'employment law... |
| 2007 SLD 3155, 2007 PTR 200 | ITA Nos. 1556/KB/2005 & 1647/KB/2005 , decided on 06.11.2006 | In the case of ITA Nos. 1556/KB/2005 & 1647/KB/2005, the Income Tax Appellate Tribunal addressed the issue of a 210-day delay in filing an appeal against the order of the learned CIT(A). The Tribunal, led by Judicial Member S. Hasan Imam and Accountant Member Shahid Azam Khan, scrutinized the reasons for the delay, which were attributed to the taxpayer's interactions with the taxation officer. Despite the taxpayer's claims that the delay was not due to their negligence, the Tribunal found that the conduct was unfair and denied the request for condonation. This case highlights the importance of timely filing and the need for sufficient cause when seeking extensions in tax-related matters. The decision reinforces the principle that every day's delay must be adequately justified, thus emphasizing the necessity for taxpayers to adhere to statutory timelines to avoid adverse consequences.... |
| 1991 SLD 1452 = (1991) 187 ITR 143 | In the landmark case adjudicated by the Orissa High Court, the legal intricacies surrounding the Wealth-tax Act, 1957, were explored, particularly focusing on Section 23. The case arose when Pranakrushna Swain contested the decision of the Appellate Assistant Commissioner (AAC) regarding the enhancement of penalties for late filing of wealth tax returns for the assessment years 1969-70 to 1975-76. The AAC had confirmed the penalties without issuing a show-cause notice, leading to an appeal by the assessee. The Tribunal upheld the appeal, emphasizing the procedural requirement for notice under Section 23(5) of the Act. The High Court reinforced the Tribunal's decision, stating that any order passed without notice is a violation of natural justice and thus a nullity. This case underscores the critical nature of procedural compliance in tax assessments and the rights of taxpayers to be heard before penalties are imposed. Legal professionals and tax advisors should take note of this ruling... | |
| 2022 SLD 80, 1990 PLJ 246 | Const. Petition No. D-268 of 1989 , decided on 14.03.1990 | In the case of Const. Petition No. D-268 of 1989, the Sindh High Court addressed the legality of export tax imposed by the District Council of Sukkur on hides and skins exported from urban areas. The petitioners, involved in the trade of these goods, challenged the authority of the District Council to levy such a tax, arguing that it was unconstitutional and without lawful backing. The court's decision rested on the interpretation of Article 151 of the Constitution of Pakistan, which guarantees the free movement of trade and commerce across the country. The judgment highlighted the distinction between urban and rural areas in terms of tax jurisdiction, ultimately ruling that the District Council's actions were invalid. This case illustrates the ongoing debate over local taxation powers and the protection of economic rights within the framework of Pakistan's constitutional law. Key terms include 'export tax', 'Constitution of Pakistan', 'Sindh High Court', and 'District Council'.... |
| 2012 SLD 3252, (2012) 344 ITR 232 | IT APPEAL No. 24 OF 2007 , decided on 02.11.2010 | In the case of Commissioner of Income Tax v. S.B. Pannalkar & Co., the Karnataka High Court addressed the complexities surrounding the liquor business and partnership law under the Income-tax Act, 1961. The key issue revolved around the validity of a liquor license issued to an individual partner of a firm. The court determined that such a license, while issued to a partner, could be treated as a partnership asset provided it was explicitly stated in the partnership deed. This ruling is significant as it clarifies the legal standing of partnerships in industries regulated by specific licensing laws, emphasizing that proper procedures must be followed to obtain and treat licenses as partnership property. The decision underscores the necessity for partnerships to operate within the legal framework of both the Excise Act and the Income-tax Act, ensuring compliance without contravening established regulations. The court's ruling affirms that partnerships can engage in licensed business act... |
| 2012 SLD 788 = 2012 PTD 761 | I.T.As. Nos.806/LB of 2008, 258/LB to 261/LB of 20 , decided on 29.10.2009 | This case centers around the interpretation and application of the Income Tax Ordinance, specifically the calculation of tax liabilities for contractors and importers. The Appellate Tribunal Inland Revenue examined multiple appeals involving tax years 2000-2003 and addressed the methodology for assessing income tax on imported goods. The Tribunal emphasized that the previous rulings confirmed that tax liabilities should exclude customs duties and sales tax, thereby protecting the interests of taxpayers. The decision reinforced the importance of adherence to established legal precedents in tax assessments, ensuring consistency and fairness in the application of tax laws. Key sections involved include 50(5) and 80C of the Income Tax Ordinance, 1979, along with relevant provisions from the Income Tax Ordinance, 2001. This ruling serves as a critical reference for future tax assessments and disputes, contributing to the evolving landscape of tax law in Pakistan. Trending keywords include '... |
| 1998 SLD 1374, 1998 PLC 448 | Writ Petition No. 1044-S of 1997BWP , decided on 13.01.1998 | The case revolves around the unlawful termination of Jameel Ahmad, who was appointed as an Octroi Clerk under questionable circumstances, specifically through political influence from an M.P.A. The Lahore High Court evaluated the legality of Ahmad's appointment and subsequent dismissal. The ruling highlighted the importance of following established recruitment processes, noting that appointments made without proper advertisement and adherence to legal protocols violate fundamental rights, particularly the right to equal treatment under the law. The court dismissed the petition, reinforcing that irregular appointments cannot be regularized through constitutional petitions and that the judiciary must uphold the principles of justice and legality in public service appointments. This case serves as a critical reference for future employment law disputes and emphasizes the significance of lawful hiring practices in the public sector.... |
| 1959 SLD 215, (1959) 35 ITR 271 | IT REFERENCE No. 86 OF 1954 , decided on 23.09.1958 | The case of Indore Malwa United Mills Ltd. v. Commissioner of Income Tax revolves around the intricate issues of tax law in the context of the integration of Indian States and the applicability of the Indian Income-tax Act. The primary focus was on whether the losses incurred by the assessee company in 1948-49 could be carried forward to set off against profits in subsequent years, specifically in 1950-51. The court examined sections 24(1) and 24(2) of the Income-tax Act, which govern the set-off and carry forward of losses. It was determined that since the losses from the Indian State of Indore could not be set off against profits earned outside the Indian State, the claim was rejected. The ruling highlighted the complexities introduced by the transition from state-specific tax laws to a unified income tax framework, emphasizing the significance of adherence to legislative provisions. Additionally, the case addressed the treatment of depreciation allowances, affirming the right to car... |
| 1997 SLD 874, 1997 CLC 1913 | Writ Petition No.23121 of 1996 , decided on 31.12.1996 | In the landmark case of Noor Muhammad Qureshi vs. Ms. Benazir Bhutto, the Lahore High Court addressed critical constitutional issues regarding the disqualification of candidates in elections. The petitioner, Noor Muhammad Qureshi, represented by prominent advocate A.K. Dogar, argued for the disqualification of Benazir Bhutto, citing her derogatory remarks against the judiciary. The court, presided over by Justices IHSAN-UL-HAQ CHAUDHRY, MALIK MUHAMMAD QAYYUM, and FAQIR MUHAMMAD KHOKHAR, recognized the importance of Articles 62 and 63 of the Constitution, which outline the eligibility criteria for candidates. The court highlighted the ongoing electoral process and determined that it was essential for the Election Commission to enforce these constitutional provisions effectively. This case underscores the judiciary's role in maintaining the integrity of the electoral process and the necessity for candidates to adhere to constitutional mandates, emphasizing the significance of judicial in... |
| 2016 SLD 3348, 2016 CLD 1196 | Appeal No. 46 of 2012 , decided on 01.01.2016 | This case revolves around H.H. Misbah Securities, which was penalized by the Securities and Exchange Commission of Pakistan for engaging in prohibited trading practices known as 'blank sales'. The case highlights the importance of compliance with the Securities and Exchange Ordinance, 1969, and the Brokers and Agents Registration Rules, 2001. It emphasizes the need for brokers to maintain high standards of conduct and integrity in their operations. The decision underscores the regulatory body's role in ensuring fair market practices and protecting investor interests. As the case unfolds, it reflects on the responsibilities of brokers in monitoring client activities and adhering to established trading protocols. Keywords such as 'securities regulation', 'broker compliance', and 'market integrity' are central to understanding the implications of this case.... |
| 2010 SLD 2654 = 2010 SCMR 286 | Civil Appeals Nos. 943 and 944 of 2002 , decided on 22.07.2009 | This case revolves around the specific performance of an agreement to sell immovable property, highlighting legal principles under the Specific Relief Act and the Contract Act. The Supreme Court analyzed the performance obligations of both parties, determining that neither had acted in full compliance with the agreement's terms. The Court concluded that time was not of the essence for the contract, allowing for flexibility in the performance of the agreement. The decision underscores the importance of equitable relief in contract law and the Court's discretion in enforcing such agreements, particularly when the circumstances indicate that both parties share responsibility for non-compliance. Key legal principles discussed include the need for clean hands in seeking equity, the importance of timely actions in contractual obligations, and the Court's role in determining fairness in contractual agreements.... |
| 2002 SLD 601, 2002 PTD 2007, (2002) 85 TAX 325 | Complaint No.C-1398-K of 2001 , decided on 29.12.2001 | In the case of Muhammad Khalid vs Secretary, Revenue Division, Islamabad, the Federal Tax Ombudsman addressed grievances related to the Sales Tax Act, 1990. The complainant, representing Messrs A.B. International Agency, Karachi, contested the imposition of penalties for non-filing of sales tax returns. The Ombudsman found that the complainant had complied with filing requirements and that the penalties were unjustly applied due to administrative errors. The recommendations included disciplinary actions against negligent officials and a review of the Computer Section's performance. This case underscores the importance of accurate record-keeping and timely communication in tax administration, highlighting ongoing issues within the tax collection framework. The Ombudsman's findings resonate with taxpayers' rights and the need for accountability in public service. Keywords: Sales Tax Act, Federal Tax Ombudsman, administrative negligence, taxpayer rights, accountability.... |
| 1983 SLD 1242, (1983) 143 ITR 197 | IT REFERENCE No. 112 OF 1973 | In the case of Commissioner of Income Tax v. Freyssinet Prestressed Concrete Co. Ltd., the Bombay High Court addressed the admissibility of additional expenditure incurred by the assessee due to the devaluation of the Indian rupee while paying royalties to a French company. The assessee, a limited company, manufactured cone anchorages under a license from the French company, which required royalty payments in French francs. The key legal question centered on whether the additional expenditure incurred due to currency devaluation was deductible as business expenditure under section 37(1) of the Income-tax Act, 1961. The court ruled in favor of the assessee, emphasizing that the liability was determined in French currency, and thus, the additional costs incurred were allowable deductions. This case highlights the importance of understanding currency liabilities in international contracts and their implications for tax deductions. Keywords: income tax, business expenditure, royalty paymen... |
| 2004 SLD 728, 2004 PTD 509 | D-863 of 2003 , decided on 11.07.2003 | In the case of MESSRS BULK SHIPPING & TRADING (PVT.) LTD vs. COLLECTOR OF CUSTOMS AND OTHERS, the Sindh High Court addressed the legality of a Show-Cause Notice issued regarding the seizure of a vessel deemed 'derelict'. The Customs Authorities had found the vessel abandoned and issued the notice to the shipping agents for violations under the Customs Act. The petitioners argued that the vessel had not been abandoned and challenged the notice's validity. The court ruled that the petitioners had the right to contest the notice's claims and should provide evidence to support their position before the Collector. This case underscores the procedural requirements in customs law and the importance of following statutory remedies before seeking constitutional relief. Keywords: Customs Act, derelict vessel, constitutional petition, legal remedies, Sindh High Court.... |
| 1989 SLD 2138, (1989) 175 ITR 417 | D-2741 of 2016 , decided on 01.01.1989 | In the landmark case of Controller of Estate Duty v. Murarilal Sovasaria, the Gauhati High Court examined critical issues surrounding the Estate Duty Act, 1953. The case revolved around the interpretation of Section 34(1)(c), which deals with the aggregation of property for estate duty assessment. The court noted that the deceased, as the karta of a Hindu Undivided Family (HUF), had interests in various businesses and properties. The primary contention was whether the deceased's share in the goodwill of a firm and in the joint family property should be included in the estate value for tax purposes. The court ultimately ruled that while the Tribunal was not bound by previous High Court decisions, it could consider them for guidance. The decision emphasized that provisions of the Act cannot be declared ultra vires by the Tribunal or any court exercising jurisdiction under the Act. This case is significant in clarifying how goodwill and joint family property are treated under estate duty ... |
| 2015 SLD 2303 = 2015 MLD 1577 | Constitutional Petition No. S-1286 of 2011 , decided on 24.02.2014 | In this case, the Sindh High Court dealt with a constitutional petition regarding an eviction order under the Sindh Rented Premises Ordinance. The petitioner, ABDUL MAALIK GADDI, challenged the decision of the Rent Controller that permitted the eviction of the tenant, MUHAMMAD HAFEEZ. The court determined that the landlord had a legitimate reason for requiring the premises, as the tenant had not contested the landlord's claims effectively. The ruling reinforces the rights of landlords under the Ordinance, especially concerning personal needs for accommodation. The case highlights the importance of presenting evidence in eviction proceedings and the implications of tenant rights versus landlord rights. Key legal principles regarding co-ownership and the necessity of including all co-owners in eviction proceedings were also discussed. The court upheld the previous rulings, demonstrating the legal precedence that supports landlords' rights to reclaim their property when a bona fide need i... |
| 1993 SLD 201 = 1993 PTD 1594 = (1993) 201 ITR 611 | Civil Appeals Nos. 1301 to 1307 of 1991 , decided on 02.04.1993 | In this landmark case before the Supreme Court of India, the crucial issues revolved around the interpretation of the Income Tax Act concerning the powers of the Settlement Commission and the taxability of income from discretionary trusts. The case involved Jyotendrasinhji, who contested the decisions made by the Settlement Commission regarding the assessment of income from trusts established by his deceased father, Vikramsinhji. The Supreme Court clarified the jurisdictional limits of the Commission and the High Court, reaffirming that even with a finality clause, judicial review remains intact. The Court emphasized that the Commission's interpretation of trust deeds impacts tax assessments and that such interpretations are not absolute. The ruling highlighted the nuances of revocable versus irrevocable trusts and clarified that trust income can be assessed in the hands of beneficiaries or trustees, thus addressing concerns of double taxation. This case is significant for tax law prac... |
| 1966 SLD 393 = (1966) 61 ITR 414 | IT REFERENCE No. 5 OF 1961 , decided on 06.04.1965 | In the case of IT REFERENCE No. 5 OF 1961, the Punjab High Court addressed significant questions surrounding the applicability of depreciation and business expenditure under the Income-tax Act of 1961 and the corresponding provisions of the Indian Income-tax Act of 1922. The court found that the assessee-firm, which operated a seasonal business renting out cane-crushers and iron pans to village cultivators, was entitled to full-year depreciation for the assessment years 1951-52 and 1952-53. This ruling was based on precedent established in CIT v. Sarveshwar Nath Nigam, which clarified that the second proviso to rule 8 of the Indian Income-tax Rules applied to such cases. The court also ruled that taxes paid to the District Board were legitimate business expenses, as they were necessary for the firm's operations within the board's jurisdiction. This decision underscores the importance of proper expense classification and the rights of businesses to claim deductions for necessary operati... |
| 1985 SLD 240, 1985 PLC 960 | 622/929 of 1984 , decided on 12.05.1985 | In the case of Ch. Muhammad Ayub vs. Secretary to Government QF Punjab, the Appellate Tribunal Inland Revenue addressed the appeal concerning adverse remarks made against the appellant during his tenure as Assistant Excise and Taxation Officer. The Tribunal analyzed the evidence, highlighting that the appellant had significantly improved performance metrics compared to his predecessor. The adverse remarks were deemed unfounded, leading to their expungement. This case underscores the importance of accurate performance assessments within government departments and the right to challenge unjust evaluations. Keywords include Punjab Service Tribunals Act, adverse remarks, excise and taxation, performance assessment, legal appeal.... |
| 1977 SLD 1064 = (1977) 107 ITR 533 | IT REFERENCE Nos. 205 AND 363 OF 1971 , decided on 16.05.1973 | In the case of Vidyapat Singhania v. Commissioner of Income Tax, the Allahabad High Court addressed important issues related to the appealability of penal interest under the Income-tax Act, 1961 and the Indian Income-tax Act, 1922. The primary focus was on whether the imposition of penal interest can be contested through an appeal. The court concluded that the Appellate Assistant Commissioner does not have jurisdiction to entertain appeals regarding penal interest as specified in section 18A(6) and section 18A(8) of the 1922 Act. This case highlights the legal distinctions between tax, penalty, and interest, and clarifies the limitations on the right to appeal under the Income-tax Act. Legal professionals and taxpayers must understand these nuances to navigate the complexities of tax assessments effectively. The ruling is significant in shaping the interpretation of appeal rights within the context of income tax law, ensuring that appeals are confined to the parameters established by l... |
| 2001 SLD 199, 2001 PTD 1397, (2001) 84 TAX 15 | C.T.R. No. 104 of 1993 , decided on 16.01.2001 | In the case of C.T.R. No. 104 of 1993, the Lahore High Court addressed the complexities surrounding income tax assessments under the Income Tax Ordinance, 1979. This case involved the Commissioner of Income Tax, Faisalabad, challenging the Tribunal's cancellation of an assessment which had reduced the gross profit rate claimed by the taxpayer, Noorani Ghazi Poultry Hatchery and Breeding Farm. The central issue was whether the Tribunal was justified in its decision based on the facts presented. The court held that the determination of gross profit rates is a factual matter and cannot be elevated to a question of law merely through the use of legal terminology. The court reinforced the principle that income derived from exempt sources should not be subjected to unjustified assessments. This ruling underscores the need for clarity and adherence to legal standards in tax matters, particularly concerning exempt incomes, and sets a precedent for future cases involving similar issues.... |
| 2023 SLD 7130, 2023 PLJ 10 | Service Appeal No. 1019 of 2017 , decided on 27.04.2022 | This case revolves around the dismissal of Service Appeal No. 1019 of 2017 by the KPK Service Tribunal, where the appellant, AHMAD SHAH, sought promotion that he felt entitled to upon retirement. The Tribunal ruled that the lack of existing rules for promotion at the time of the appellant's retirement barred him from claiming such rights. The decision highlighted the importance of established procedures for promotions within the civil service and reinforced the principle that promotions cannot be claimed as a matter of right, particularly after retirement. The ruling referred to the Khyber Pakhtunkhwa Service Tribunal Act, 1974, specifically Section 4, which relates to retirement. This case serves as a critical reference for future civil service promotion disputes, emphasizing the necessity of rules in the promotion process and the limitations placed on retired civil servants regarding claims for promotion.... |
| 1985 SLD 590, 1985 SCMR 821 | Criminal Petition No.5-K of 1984 , decided on 24.01.1985 | In the case of Abdul Rahman vs. Ali Hassan and others, the Supreme Court of Pakistan dealt with a criminal petition concerning the acquittal of several individuals charged with the murder of Nazir Ahmad. The court evaluated the evidence presented, particularly focusing on the credibility of eyewitnesses and the circumstantial evidence regarding the recovery of weapons. The court ultimately upheld the High Court's decision, emphasizing the lack of substantial proof against the accused. Key legal principles discussed included the assessment of witness credibility and the standards for circumstantial evidence in criminal cases. The ruling highlights the challenges in securing convictions based solely on eyewitness testimony, especially when conflicting medical evidence exists. This case serves as a significant reference for future criminal proceedings, particularly regarding the weight of ocular versus circumstantial evidence and the necessity of establishing clear motives. Keywords: crim... |
| 2024 SLD 4507, 2024 PLJ 73 | W.P. No. 3343 of 2023 , decided on 15.11.2023 | In the case of W.P. No. 3343 of 2023, the Lahore High Court, Rawalpindi Bench, addressed a petition challenging the order of the Ex-Officio Justice of Peace concerning a property dispute. The petitioner, Chaudhary ABDUL MAJEED, contended that the order directing the police to record a statement and proceed under the Criminal Procedure Code was unlawful. The court emphasized the distinction between civil and criminal proceedings, asserting that the Ex-Officio Justice of Peace had failed to properly evaluate the situation before issuing the order. The court set aside the impugned order, reinforcing the principle that civil matters should not be transformed into criminal ones without substantial justification. This case highlights the importance of judicial prudence and the need for due process in legal proceedings.... |
| 2013 SLD 2322 = 2013 PLD 481 | Criminal Accountability Appeal No. 38 of 2012 , decided on 13.03.2013 | In the case of Abdul Qadir Tawakkal vs. The State, the Sindh High Court addressed the issue of remission of sentence under the National Accountability Ordinance, 1999. The appellant, who was arrested in 1996 and initially tried under a different ordinance, argued that he was entitled to remission based on the laws in effect at the time of his arrest. The court found that the introduction of section 10(d) of the Ordinance, which prohibited remission, did not have retrospective effect and thus the appellant's rights to remission were preserved. This case highlights the legal principles concerning the retroactive application of laws and the protection of rights accrued under previous legal frameworks. The ruling reinforces the notion that changes in law cannot deprive individuals of rights that existed when the legal action commenced, thus ensuring justice and fairness in legal proceedings.... |
| 1963 SLD 273, (1963) 49 ITR 581 | TAX CASE No. 118 OF 1960 , decided on 15.10.1962 | This case revolves around the interpretation of income tax laws as they pertain to Hindu undivided families (HUF). The central issue was whether the income from properties left by a deceased member of an HUF should be included in the income of his son after a partition had occurred. The Madras High Court clarified the status of the properties post-partition, emphasizing that the joint family was disrupted and thus, the income should not be assessed as part of the son's total income. This ruling is significant in understanding the implications of Hindu law on property rights and taxation, particularly in the context of the Income Tax Act and the Hindu Women's Right to Property Act. The decision reinforces the distinction between separate property and joint family property, thereby providing clarity on the treatment of such incomes under tax laws. The case also cited prior judgments that have established foundational principles regarding the assessment of income from joint family propert... |
| 2009 SLD 2622 = (2009) 314 ITR 314 | Civil Appeal Nos. 5291, 5293 AND 5296 OF 2004, 356 , decided on 06.07.2009 | In the landmark case Nectar Beverages P. Ltd. v. Deputy Commissioner of Income Tax, the Supreme Court of India examined the applicability of sections 41(1) and 41(2) of the Income-tax Act, 1961 concerning the taxation of sale proceeds from depreciable assets. The case arose from a dispute over whether the sale proceeds from bottles and crates, which were fully depreciated, could be classified as business income under section 41(1) following the deletion of section 41(2). The court determined that the provisions of section 41(1) and section 41(2) operate independently, and the deletion of section 41(2) removes the basis for treating the sale proceeds as taxable income. This decision clarifies the distinction between recoupment of trading liabilities and balancing charges, emphasizing the need for precise statutory interpretation in tax matters. The ruling has significant implications for businesses dealing with depreciable assets, ensuring clarity in tax liabilities and compliance with ... |
| 1989 SLD 1925, 1989 SCMR 1797 | Civil Petition for Leave to Appeal No.163-R of 198 , decided on 14.05.1989 | This case revolves around a civil petition for leave to appeal concerning a service appeal dismissed by the Service Tribunal of the North-West Frontier Province. The court addressed the critical issue of limitation under the applicable laws, specifically the North-West Frontier Province Service Tribunals Act and the Constitution of Pakistan. The Supreme Court upheld the Tribunal's ruling, emphasizing the importance of adhering to procedural timelines in legal proceedings. The decision reinforces the necessity of timely appeals and the implications of limitations in legal contexts. Legal practitioners should be aware of the strict adherence to timelines as established in this case, which serves as a precedent in similar matters. Keywords: service appeal, limitation, North-West Frontier Province, Supreme Court of Pakistan, legal proceedings, Tribunal ruling, procedural timelines.... |
| 1981 SLD 443, 1981 SCMR 801 | Civil Petition for Special Leave to Appeal No. 903 , decided on 11.02.1981 | In this landmark case decided by the Supreme Court of Pakistan, the jurisdiction of Settlement and Rehabilitation Authorities under Article 199 of the Constitution was examined. The case revolved around the classification of land, specifically Khasra No. 701, which the petitioners claimed was agricultural. Despite their assertions, the authorities designated the land as a building site. The Supreme Court upheld the decision of the Lahore High Court, emphasizing that the authorities acted within their lawful jurisdiction. The ruling reinforced the principle that administrative decisions regarding land classification are not subject to challenge unless proven to be ultra vires. This case is significant in understanding the boundaries of writ jurisdiction and administrative authority in land management, making it a crucial reference for similar disputes in Pakistan's legal landscape.... |
| 1977 SLD 1161, (1977) 108 ITR 646 | CIVIL RULE No. 5101(W) OF 1969 , decided on 20.05.1974 | In the case of Chiranjilal Bahri vs. Income Tax Officer, the issue revolved around the validity of notices issued for income escaping assessment under the Income-tax Act of 1961 and the Indian Income-tax Act of 1922. The petitioner challenged the notices on the grounds that the Central Board of Revenue's approval was not obtained in accordance with the law. However, the court found that the petitioner had previously attempted to contest similar notices without including the Board as a necessary party, which weakened his position. The court emphasized that the petitioner did not provide sufficient evidence to prove irregularities in the Board's approval process. As a result, the court upheld the validity of the notices and ruled in favor of the Income Tax Officer, dismissing the petition. This case highlights the importance of procedural correctness and the burden of proof in tax-related litigation.... |
| 2023 SLD 1193, 2023 PLJ 279 | C.P. No. 3136 of 2022 , decided on 12.09.2022 | In the case of ICC (PVT.) LIMITED vs. MINISTRY OF ENERGY (POWER DIVISION), the Supreme Court of Pakistan addressed critical issues related to public procurement laws, specifically focusing on the Public Procurement Rules of 2004. The case arose from the encashment of a performance guarantee by the procuring agency after ICC (PVT.) LIMITED failed to furnish the required security within the stipulated time. The petitioner claimed that the encashment was unwarranted due to an escalation in prices, but the court found that the petitioner had consented to extensions of the bid validity period without any conditions for price adjustments. The ruling underscored the obligations of bidders under the procurement rules and reinforced that once a bid is accepted, the terms are binding. The decision serves as a significant reference for future public procurement disputes and highlights the importance of adhering to established rules and regulations in government contracts.... |
| 1976 SLD 602, 1976 PLC 15 | Case No. 333 of 1974 , decided on 25.11.1974 | This case revolves around the appeal of Agha JAFFAR QULI KHAN against the Punjab Government regarding the creation of a selection grade post. The Service Tribunal addressed the jurisdictional limitations under the Punjab Administrative Tribunals Act of 1974. The case emphasizes the importance of existing service terms and conditions and the Tribunal's inability to modify them. Despite the appellant's strong service record, the Tribunal upheld that there were no grounds to grant the retrospective creation of the selection grade post. The case serves as a precedent for similar appeals in administrative tribunals, highlighting the balance between service rights and jurisdictional boundaries. Key terms include 'Punjab Administrative Tribunals Act', 'selection grade', and 'jurisdictional scope', which are relevant for legal practitioners and scholars interested in administrative law.... |
| 1991 SLD 1989, 1991 PLC 924 | 4-A (479)/90-L/24(390)/90-L , decided on 08.08.1991 | This case revolves around the employment status of Mian Pervaiz Akhter, who was appointed on a sports basis to play cricket for the HBFC Cricket Team. He challenged the decision of the Sports Committee that appointed another player as captain of the team, claiming unfair labor practice and victimization. The National Industrial Relations Commission examined the Industrial Relations Ordinance (XXIII of 1969) and determined that the petitioner did not have a legal basis for his claims since there was no guaranteed right to his appointment as captain. Furthermore, the Commission clarified that the staff union did not have the status of a Collective Bargaining Agent, which is a prerequisite for bringing cases under specific sections of the Ordinance. The decision underscores the importance of defined employment terms and conditions, particularly in sports-related job roles, and clarifies the limitations of claims involving labor practices in the absence of established rights. This case hig... |
| 1986 SLD 2375, 1986 PLC 984 | 481/257 of 1985 , decided on 08.03.1986 | In the landmark case of Syed Fida Hussain vs. The Medical Superintendent of Government T.B. Hospital, the Service Tribunal, Punjab, ruled on the necessity of conducting a regular enquiry in cases of dismissal from service under the Punjab Civil Servants (Efficiency and Discipline) Rules, 1975. The Tribunal noted that the appellant had been dismissed without a proper enquiry, violating the mandatory procedures outlined in the law. This case highlights crucial aspects of civil service regulations, including the rights of civil servants facing disciplinary actions. The Tribunal's decision to reinstate the appellant underscores the importance of due process and adherence to legal frameworks in employment matters. The ruling serves as a precedent for similar cases where civil servants are dismissed without adequate procedural safeguards. Keywords: civil service, dismissal, regular enquiry, Punjab Service Tribunal, efficiency and discipline rules.... |
| 2015 SLD 764, 2015 YLR 1051 | J.M. No. 31 of 2014 , decided on 30.10.2014 | In the case of J.M. No. 31 of 2014, the Sindh High Court ruled on a civil procedure application concerning the auction of land plots. The respondent was declared the successful bidder after fulfilling the auction conditions, which included a deposit of 25% of the bid amount. The applicant sought to set aside the decree from a previous suit based on claims of fraud and misrepresentation, arguing that they were not made a necessary party to the original suit. However, the court found that the application was filed significantly beyond the limitation period and did not meet the requirements set out in section 12(2) of the Civil Procedure Code. The ruling reiterates the importance of timely legal action and the binding nature of auction agreements, emphasizing that a vested right is established upon the successful bid. The case highlights crucial aspects of contract law, auction procedures, and the significance of jurisdiction in civil proceedings.... |
| 2014 SLD 2686, 2014 PLC 1363 | C.P. Nos.D-1085, D-513, D-1760, D-2731, D-3883, D- , decided on 30.10.2014 | The case revolved around the constitutional petitions filed by police officers in Pakistan seeking to establish their seniority under the Police Service of Pakistan (Composition Cadre and Seniority) Rules, 1985. The petitioners argued for seniority dating back to the year 1999 when vacancies arose in their respective cadre. The court examined the implications of Article 199 and 212 of the Constitution, which govern jurisdictional matters and the bar of jurisdiction concerning service disputes. The decision highlighted the necessity for the provincial government to act promptly in filling positions to avoid discrepancies in seniority and to protect civil servants' rights. This case underscores the challenges faced by civil servants in navigating bureaucratic processes and the importance of legal frameworks in ensuring fair treatment and adherence to procedural norms within public service appointments.... |
| 1994 SLD 858, 1994 SCMR 1653 | Civil Petition No. 111-P of 1992 , decided on 06.12.1992 | This case involves the Supreme Court of Pakistan's review of a decision made by the N.W.F.P. Service Tribunal regarding civil service benefits. The Tribunal ruled in favor of a civil servant, allowing his previous service to be counted towards his pension and gratuity. The Supreme Court upheld this decision, emphasizing the correctness of the Tribunal's findings and the lack of compelling arguments from the petitioner. This case highlights the importance of service rights for civil servants and the role of the judiciary in interpreting constitutional provisions related to employment benefits. Key terms include 'service tribunal', 'pensionary benefits', and 'gratuity'.... |
| 1991 SLD 154, 1991 PTD 874, (1991) 64 TAX 117 | Tax Reference Nos. 65 of 1973 , decided on 04.03.1991 | In the case of Tax Reference Nos. 65 of 1973, the Lahore High Court addressed critical issues under the Income Tax Act, 1922, particularly focusing on the exemption of dividend income from tax-holiday profits. The court examined whether the Income-tax Appellate Tribunal had correctly rejected the claim for exemption under section 15-BB. The ruling emphasized the importance of previous case law, including Commissioner of Income-tax and others v. Mst. Surriya Farooq, which clarified the interpretation of tax exemptions related to dividend income. The case underscores the complexities of tax law and the significance of legal precedents in shaping tax obligations for corporations. Legal professionals and tax experts should note the implications of this ruling for future tax-related disputes, particularly those involving tax-holiday profits and exemptions.... |