Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1977 SLD 30, (1978) 37 TAX 65 | Income-tax Reference No. 419 of 1972 , decided on 14.10.1976 | The case revolves around the interpretation of the Income Tax Act, 1922, particularly sections 34(1)(a) and 34(3). The primary issue was whether the reassessment after the prescribed eight-year period was valid due to amendments made by the Finance Act, 1956. The original assessment of the petitioner, Raja Mohd Mustafa Ali Khan, was completed on January 17, 1955, but the department later discovered undisclosed income, prompting reassessment proceedings initiated in 1955. The Appellate Tribunal initially ruled that the reassessment was time-barred. However, the High Court found that the amendments removed the limitation period, allowing for valid reassessment proceedings. This case highlights the procedural nuances of tax law and the impact of legislative changes on existing assessments, emphasizing the importance of staying informed about tax regulations and their amendments.... |
| 1958 SLD 114, 1958 PLD 448 | Second Appeal No. 224 of 1955 , decided on 26.02.1958 | This case revolves around the interpretation of the term 'last full owner' under the West Punjab Muslim Personal Law (Shariat) Application Act (IX of 1948). The Lahore High Court examined the succession rights of the heirs following the death of Chughatta, the last male holder of the property. The court determined that the rightful owner was Chughatta, despite the claims of his predeceased son Mehdi. The decision highlighted the significance of actual ownership in property disputes and the customary laws that govern inheritance among agriculturists. The court dismissed the appeals and reinforced the principles of representation and succession in Muslim law, ensuring that the rightful heirs receive their due share based on actual ownership rather than theoretical claims. This case is pivotal for understanding property rights and succession under the Shariat law, particularly in the context of Muslim inheritance laws.... |
| 1979 SLD 807, (1979) 116 ITR 219 | IT REFERENCE No. 307 OF 1975 , decided on 03.03.1978 | In this landmark case, the Calcutta High Court addressed the nuances of income tax law as it pertains to trusts. The case centered around the Nawab of Murshidabad's historical allowances and the implications of the Murshidabad Estate (Trust) Act, 1963. The court's ruling provided clarity on the treatment of trust income, particularly in relation to overriding charges and obligations. The decision reinforced the principle that payments made under legal obligations may not always constitute taxable income, thus impacting the way trusts manage their finances and obligations to beneficiaries. Legal practitioners and tax professionals should take note of this case for its implications on trust income assessments and the interpretation of historical agreements within tax law.... |
| 2004 SLD 337, 2004 SCMR 35 | Civil Petitions Nos. 1384 and 1385 of 2002 , decided on 02.06.2003 | This case revolves around the dismissal of Zia Ghafoor Piracha from his position as Junior Clerk at the Board of Intermediate and Secondary Education, Rawalpindi. The Supreme Court of Pakistan examined the legality of the disciplinary actions taken against him. The primary legal questions addressed were whether the Service Regulations of the Board were statutory and whether the Chairman had the authority to impose disciplinary measures. The Court referenced the Punjab Boards of Intermediate and Secondary Education Act, 1976, and the Constitution of Pakistan, 1973, to establish the framework for its decision. Ultimately, the Court ruled that the regulations were internal instructions lacking statutory status and dismissed the appeal, reaffirming the Chairman's authority to act in matters of employee discipline.... |
| 2004 SLD 2798, (2004) 266 ITR 616 | IT APPEAL No. 51 OF 2000 , decided on 04.07.2003 | In the case of Commissioner of Income Tax vs. N.S. Babu, the Kerala High Court dealt with the imposition of penalties under section 271(1)(c) of the Income-tax Act, 1961. The case revolved around allegations of income concealment for the assessment year 1989-90. The court analyzed the facts surrounding the taxpayer's income declarations and the actions taken by the Assessing Officer. The High Court noted that the Tribunal had previously ruled that the taxpayer's omission was a bona fide mistake, yet the principles guiding this decision were outdated. The court mandated that the Tribunal reconsider the case in light of the latest legal standards, ensuring that the taxpayer's rights were upheld while maintaining the integrity of tax law. This case underscores the necessity of accurate legal interpretation and the evolving nature of tax law, making it an important reference for future cases involving income concealment and tax penalties.... |
| 2016 SLD 796 = 2016 PLC 424 | W.P.No. 3062-P of 2014 , decided on 24.12.2014 | In the case of W.P.No. 3062-P of 2014 decided by the Peshawar High Court, the issue at hand revolved around the suspension of the petitioner, ABDUL HAMEED, who was serving as a Sub-Divisional Forest Officer. The petitioner challenged the legality of his suspension through a constitutional petition. The court clarified the nature of suspension under the Khyber Pakhtunkhwa Government Servants (Efficiency and Discipline) Rules, 2011, affirming that suspension is a temporary measure and not a punitive action. The High Court articulated that the authority responsible for appointing civil servants also holds the power to suspend them, particularly when charges against them may hinder their duties or involve moral turpitude. The court found that the petitioner had not pursued available remedies, such as appealing to the Service Tribunal, which precluded the High Court from exercising its jurisdiction under Article 199 of the Constitution. Consequently, the petition was dismissed, allowing the... |
| 2018 SLD 457, 2018 CLD 123 | 1st Civil Appeal No. S-01 of 2010 , decided on 31.03.2017 | In this case, the Sindh High Court dealt with an appeal concerning a summary suit based on a dishonored cheque. The appellant, Wash Dev, contended that the cheque was not valid due to claims of theft and fraud by a partner. However, the court emphasized the importance of the cheque as a negotiable instrument and the appellant's failure to provide evidence supporting his claims. The judgment underscored the legal principles surrounding negotiable instruments, particularly the implications of issuing a cheque and the obligations of the drawer. The court reaffirmed that the mere assertion of theft does not absolve the issuer of the cheque from their responsibilities. This case highlights the critical role of documentation and evidence in financial disputes, especially in matters involving dishonored cheques. The decision serves as a reminder for parties involved in financial transactions to maintain clear records and to address disputes promptly to avoid legal complications.... |
| 1996 SLD 1322, 1996 CLC 137 | Writ Petition No. 481 of 1993/BWP , decided on 11.10.1995 | In the case of Writ Petition No. 481 of 1993/BWP decided by the Lahore High Court, significant issues regarding the eviction of a tenant under the West Pakistan Urban Rent Restriction Ordinance were addressed. The central argument revolved around the status of the tenant, who claimed to be a co-owner of the property in question. The court ruled that a tenant who becomes a co-owner cannot be evicted without a formal partition of the property, establishing a precedent for tenant rights and co-ownership. This case underscores important legal principles surrounding landlord-tenant relationships, ownership rights, and the jurisdiction of Rent Controllers. The ruling is pivotal for understanding how co-ownership affects tenancy rights, particularly in urban property disputes. The decision also highlights the necessity for landlords to establish clear ownership before seeking eviction, thereby protecting tenants from unlawful dispossession. The case references several key laws including the W... |
| 1998 SLD 1158, 1998 SCMR 2594 | Civil Appeal No. 725 of 1995 , decided on 26.05.1998 | In the case of Khalid Siddique vs. Secretary to Government of the Punjab, the Supreme Court of Pakistan dealt with a disciplinary appeal concerning a civil servant's actions as an Excise and Taxation Officer. The appellant had reduced the tax assessment on a property without providing adequate reasons, leading to a minor penalty being imposed. The court's decision highlights the importance of adhering to procedural requirements and the need for civil servants to justify their decisions, especially in matters involving financial assessments. The ruling underscores the limitations of the Supreme Court in re-evaluating factual determinations made by lower tribunals, focusing instead on the legality of the disciplinary process. This case serves as a significant reference for similar disputes in public service disciplines, emphasizing the necessity for transparency and accountability among civil servants. Key phrases include 'disciplinary action', 'tax assessment', 'Supreme Court of Pakista... |
| 2023 CLD 1072, 2023 SLD 1704 | Writ Petition No. 803-A of 2021 , decided on 28.09.2022 | This case revolves around the awarding of a contract by the Galiyat Development Authority (GDA) to Monal Group for the modernization of Ayubia Chairlift Resort under the Public Private Partnership framework. The petitioner, SAMSON GROUP OF COMPANIES, contested the legality of this contract, arguing that the GDA failed to follow the provisions of the Khyber Pakhtunkhwa Public Private Partnership Act. The court held that the GDA, being an autonomous body, possessed the authority to decide whether to engage in a Public Private Partnership or to operate under its own regulatory framework. The ruling underscores the need for clarity in the legal interpretation of the GDA's powers, highlighting the balance between regulatory compliance and operational autonomy. The decision is significant for future public-private partnership ventures in Khyber Pakhtunkhwa, emphasizing the importance of adhering to prevailing laws while allowing for flexibility in governance and management of public resource... |
| 2000 SLD 983, 2000 SCMR 1417, 2000 SLD 1396 | Civil Petition for Leave to Appeal No.432(L) of 19 , decided on 10.02.1998 | This case revolves around the Lahore Development Authority's regulations concerning the commercialization of residential properties. The petitioners, who have resided in their property since 1965, contested the rejection of their application for commercialization due to non-compliance with the requirement of no-objection certificates from neighboring property owners. The Supreme Court upheld the High Court's decision, emphasizing that adherence to local regulations is critical for property owners seeking to commercialize their properties. This case highlights the legal complexities surrounding property rights, urban development regulations, and the necessity for property owners to navigate local laws effectively.... |
| 2017 SLD 1994, 2017 MLD 490 | W.P. No. 405-M of 2013 , decided on 19.11.2015 | In the case of W.P. No. 405-M of 2013, the Peshawar High Court addressed the complexities surrounding the partition of landed property under the Khyber Pakhtunkhwa Land Revenue Act, specifically Section 135. This case involved a dispute between the petitioners, SHALIAR AND OTHERS, and the respondents, SAID RAZIQ AND OTHERS, regarding the validity of a private partition already executed between the parties. The court found that the previous private partition did not resolve the ongoing disputes, leading to the necessity for an official partition by a Revenue Officer. The court's decision underscored the importance of following legal procedures in property disputes to prevent future complications. The ruling highlighted that the Revenue Officer was mandated to ensure that the partition was conducted in accordance with the law, thereby reinforcing the need for formal resolutions in property matters. The court's dismissal of the petitioners' claims and the directive for official partition ... |
| 2000 SLD 368, 2000 PTD 3454, (1999) 238 ITR 354 | Income-tax Reference No.22 of 1994 with Income-tax , decided on 27.01.1999 | This case revolves around the interpretation of business expenditures under the Income Tax Act, 1961, specifically Section 37. The court examined the nature of various expenses incurred by Sarda Plywood Industries Ltd, including the presentation of silver boxes to dealers and sponsorship of sporting events, to determine if they qualified as allowable business deductions. The ruling established that such expenditures are essential for maintaining business relationships and promoting products, thus should not be classified as entertainment expenses. Additionally, the court addressed the classification of a transport subsidy received by the company, ruling it as a revenue receipt, which has significant implications for tax liabilities. The judgment clarifies the parameters for distinguishing between advertising and entertainment-related expenses, reinforcing the importance of context in tax law. This case is significant for businesses seeking clarity on tax deductions for promotional expe... |
| 1989 SLD 1976, 1989 SCMR 1892 | CPL-203-R of 1989 , decided on 10.06.1989 | This case revolves around the jurisdictional authority of the Rent Controller under the Cantonments Rent Restriction Act, 1963. The petitioner, Pakistan Burmah Shell Ltd., challenged the decision of the Lahore High Court which dismissed a constitutional petition regarding the eviction of a tenant. The Supreme Court clarified the procedural norms and emphasized that jurisdictional objections should be adjudicated at the High Court level. The ruling is significant in the context of rent control laws, highlighting how statutory provisions govern the relationships between landlords and tenants, and the importance of respecting legislative intent. The Court's decision serves as a precedent for future cases involving jurisdictional questions in rent disputes. This case also touches upon key legal principles relevant to constitutional law, the interpretation of statutes, and the procedural dynamics within the judiciary. The keywords for SEO optimization include 'Cantonment Rent Restriction Ac... |
| 2020 SLD 2614, 2020 CLC 1361 | F. No. 336 / SIBA(V)STS / OFT / CCP / 2018 , decided on 12.02.2020 | The case centers on the Competition Commission of Pakistan's ruling against Sukkur Testing Services (SMC-PVT.) Limited for deceptive marketing practices. The Commission found that the respondent misled consumers by using a name similar to SIBA Testing Services, thereby causing confusion and potential harm to consumers and the complainant's reputation. The ruling emphasizes consumer protection under the Competition Act, 2010, particularly against anti-competitive behaviors such as false advertising and trademark infringement. The Commission highlighted the need for transparency and truthful representation in marketing practices, reinforcing the legal framework that governs competition in Pakistan.... |
| 1969 SLD 802, 1969 PCRLJ 1569 | Criminal Miscellaneous Application No. 377 of 1968 , decided on 18.04.1969 | In the case of Khawaja Ghulam Rasool vs Amanullah Khan, the Sindh High Court dealt with a criminal miscellaneous application related to allegations of misappropriation of a sum of Rs. 15,165. The petitioner, Khawaja Ghulam Rasool, was accused of failing to return the amount deposited by the respondent, Amanullah Khan. The court examined the evidence presented, including witness statements and letters, and found that the claims made by the first respondent were not substantiated sufficiently to establish a criminal case. The court noted that the nature of the dispute was primarily civil, revolving around financial transactions and claims of liability, rather than criminal misconduct. The decision emphasized the importance of clear evidence in criminal proceedings and ultimately ruled in favor of the petitioner, quashing the prosecution against him. This case highlights key issues in distinguishing between civil and criminal liability, particularly in cases involving financial disputes a... |
| 2001 SLD 2637 = 2001 CLC 1904 | Suit No. 1336 of 1999 , decided on 19.04.2001 | This case revolves around the allegations of coercion and undue influence by the defendants in the context of banking transactions. The plaintiff, Nadeem Ghani, claimed that he was pressured into paying commissions to bank officers by leveraging his financial needs against him. The Sindh High Court examined the jurisdictional aspects of the case, emphasizing the importance of where the cause of action arose and the location of the defendants' business. Ultimately, the court determined that the plaintiff's claims did not establish a prima facie case for the injunction he sought, and the existing banking laws indicated that the case should be addressed in the context of the English legal system. The ruling highlights the complexities of cross-border banking disputes and the importance of adhering to proper legal channels. Key terms include 'banking jurisdiction', 'economic duress', 'coercive banking practices', 'Pakistan legal framework', and 'international banking transactions'.... |
| 1990 SLD 468 = 1990 SCMR 114 | Civil Appeal No.101/82 , decided on 13.02.1989 | This case revolves around the dispute over property ownership following the death of Mansab Ali in 1907. The Supreme Court of Pakistan addressed the appeal regarding the dismissal of the appellant's suit for possession of land and residential houses in Malakand Agency. The court examined the actions taken by the local Jirga, which had taken possession of the property and distributed it after the death of the landowner and his widow. The appellant claimed to be a co-heir, but the court found that previous judgments and the statute of limitations barred his claim. The decision underscored the importance of timely legal action and the implications of adverse possession in property disputes. The case highlights legal principles related to property rights, limitations, and the impact of local customs on land ownership. The court's ruling emphasizes the necessity for clear evidence of ownership and the challenges faced by claimants in proving their rights over disputed property.... |
| 2013 SLD 2053 | S.T.A. No. 1231/LB/2012 , decided on 12.08.2013 | This case involves M/s. Bibojee Services Pvt. Ltd., which appealed against an order from the learned Commissioner Inland Revenue (CIR) regarding a selection for audit that was deemed unconstitutional. The Tribunal found that the audit selection procedure violated legal norms as set by the Lahore High Court. The case highlighted the importance of adhering to judicial precedents and the constitutional framework governing tax assessments. The Tribunal's ruling reinforces the necessity for tax authorities to operate within legal boundaries, especially concerning audit selections. The decision emphasizes taxpayer rights and the need for lawful procedures in tax administration, aiming to protect entities from arbitrary actions by tax authorities. This case serves as a significant reference for future cases involving audit selections and taxpayer rights, ensuring compliance with established legal standards.... |
| 1935 SLD 32 = (1935) 3 ITR 237 | D-2741 of 1935 , decided on 01.05.1935 | This case revolves around the taxation of an annual sum received by Maharajkumar Gopal Saran Narain Singh from a Rani under a covenant that secured payment against the transfer of his estate. The main legal question was whether this payment constituted agricultural income or taxable income under the Income-tax Act, 1922. The Privy Council determined that the payments were not derived from land as agricultural income but were contractual obligations that created a personal liability. The court's decision emphasized the importance of understanding the nature of income versus capital, establishing that payments received in exchange for an estate could be considered income taxable under the provisions of the Act. This case is significant for its interpretation of income tax laws, particularly in the context of covenants and estates, and remains a key reference for similar cases in tax law. Keywords: income tax, agricultural income, Privy Council, estate transfer, covenant payments.... |
| 1997 SLD 895 = 1997 PLC 617 | Appeal No. 571(R) of 1996 , decided on 14.01.1997 | In this case, the Federal Service Tribunal addressed the appeal of a civil servant regarding the denial of ante-dated promotion. The appellant contended that he deserved promotion to the grade of Assistant Professor effective from a date earlier than granted due to the promotion of his juniors. The tribunal evaluated the appellant's service record, which included adverse entries in his A.C.R. and penalties imposed for prior misconduct. The court emphasized that the appellant did not challenge his promotion supersession in a timely manner, and the lack of timely action contributed to the dismissal of his appeal. The judgment referenced relevant laws, including the Civil Servants Act and the Service Tribunals Act, affirming that the promotion decisions were justified based on the appellant's service history. The case highlights the importance of maintaining a clean service record and adhering to procedural timelines in promotion appeals.... |
| 1984 SLD 1602, 1984 PLC 1018 | 177/1812 of 1982 , decided on 15.11.1983 | This case addresses issues of civil service promotion and discrimination within the Punjab Food Department. Muhammad Munawar, a Foodgrain Inspector, appealed against his denial of promotion to Assistant Food Controller due to an outstanding debt of Rs. 20,441. The case highlights the discrepancies in the treatment of employees with similar outstanding dues, where others were promoted despite larger amounts owed. This led to a remand for reconsideration of Munawar's case based on principles of justice and fair play. The decision underscores the importance of equitable treatment in public service promotions, ensuring that employees are not unjustly penalized for recoverable debts when others with larger debts are promoted. The ruling serves as a precedent for cases involving civil service promotions and the application of efficiency and discipline rules, focusing on fairness and the integrity of the promotion process.... |
| 2008 SLD 625, 2008 CLC 131 | Civil Appeal No.59 of 2004 , decided on 06.08.2007 | This case revolves around the validity of a gift-deed executed by Mirzaman Khan, transferring property to his son Muhammad Sharif. The other sons contested this gift, claiming it was legally invalid due to non-delivery of possession and alleging that a private arrangement existed for equal distribution of the property. The case highlights essential legal principles regarding gifts in Muhammadan law, specifically the necessity of possession delivery in gifts between relatives, and the implications of the Limitation Act in civil suits. The High Court ultimately upheld the lower court's decision, confirming the validity of the gift-deed. Key legal precedents were discussed, reinforcing the importance of adhering to legal formalities in property transfers. This case serves as a critical reference for understanding property law and familial rights under Pakistani jurisprudence.... |
| 2021 SLD | D-2741 of 2016 , decided on 15.09.2021 | This case revolves around the enforcement of the National Accountability Ordinance, 1999, where the Sindh High Court examined allegations against certain public officials regarding malfeasance and misuse of power. The court's decision emphasized the importance of accountability and transparency in governance. The ruling is considered a landmark in the context of the legal framework governing public office holders and their responsibilities. The case has attracted significant attention due to its implications for future accountability measures and the integrity of public service. Key issues addressed included the necessity for clear evidence of wrongdoing and the role of the judiciary in enforcing accountability standards. The court's stance on maintaining the rule of law serves as a critical reminder of the responsibilities of public officials and the legal frameworks designed to govern their conduct.... |
| 1979 SLD 1487, 1979 PCRLJ 400 | Criminal Appeal No. 89 and Confirmation Case No. 2 , decided on 08.10.1978 | In the case of Muhram and Another vs The State, the Sindh High Court reviewed the murder conviction of the appellants who were sentenced to death for the murder of Razi. The incident occurred on June 16-17, 1975, where the appellants allegedly attacked Razi with hatchets in the presence of witnesses, including Mst. Anwar, Razi's wife. The court considered the ocular evidence credible despite the witnesses being related to the deceased and the accused. Medical evidence corroborated the cause of death as inflicted by sharp weapons, and the recovery of blood-stained items further implicated the appellants. The court dismissed claims of false implication and upheld the conviction, emphasizing the motive related to familial disputes over marriage and property. Keywords: murder case, Sindh High Court, death sentence, ocular testimony, medical evidence, criminal appeal, conviction, legal proceedings.... |
| 2011 SLD 98, 2011 SCMR 177 | Civil Appeals No. 640 to 643 of 2006, Civil Petiti , decided on 26.10.2010 | In the landmark case involving the Commissioner of Income Tax, Lahore versus Messrs Prosperity Weaving Mills (PVT.) LTD., the Supreme Court of Pakistan addressed critical issues surrounding tax exemptions related to National Saving Schemes. The case revolved around the legality of withholding tax deductions from profits paid to investors in these schemes. The court examined provisions from the Income Tax Ordinance of 1979 and 2001, ultimately ruling in favor of the petitioners, affirming that exemptions were in place for investments made before June 30, 2001. The judgment highlighted the significance of these exemptions and the inability of subordinate legislative actions to negate them. This case is crucial for understanding tax laws in Pakistan, particularly those affecting savings and investment schemes, and sets a precedent for future cases involving tax exemptions. It underscores the importance of historical legislative context in interpreting current laws, making it essential rea... |
| 2013 SLD 1918, 2013 PTD 2219 | S.T.A. No.284/IB of 2012 , decided on 03.07.2013 | In the case of S.T.A. No.284/IB of 2012, the Appellate Tribunal Inland Revenue, Islamabad, addressed the appeal filed by the Commissioner Inland Revenue against the decision of the learned Commissioner Inland Revenue (Appeals-I). The central issue revolved around the remand of a case for further examination based on the argument that the taxpayer was not provided a reasonable opportunity to present their case. The Tribunal highlighted the provisions of the Sales Tax Act, 1990, specifically Section 45B, which grants the Appellate Authority the power to remand cases for de novo consideration when deemed necessary. The Tribunal emphasized the importance of ensuring that taxpayers are treated fairly and are not subjected to double jeopardy. The decision reinforces the principle that the Appellate Authority must act judiciously, providing clear findings based on thorough inquiries. This case not only underscores the procedural safeguards in tax law but also reflects the ongoing commitment t... |
| 2024 SLD 3366 | Civil Appeal No. 458 of 2017 | ... |
| 1993 SLD 110, 1993 PTD 970, (1993) 68 TAX 21 | R.A. No. 279/LB of 1991-92 , decided on 08.10.1992 | This case revolves around the application of the Income Tax Ordinance, 1979, specifically Section 136(1), concerning the determination of gross profit rates for tax assessments. The applicant challenged the application of a flat rate of 10% based on comparisons with other cases where lower rates were applied. However, the Tribunal found that the applicant did not provide sufficient evidence to substantiate their claims of being a wholesaler, which was crucial in determining the appropriate gross profit rate. The Tribunal referenced various precedents and highlighted the importance of establishing the nature of the business involved. Ultimately, the Tribunal upheld the decision to apply a 10% gross profit rate, emphasizing that the resolution of such issues relies heavily on factual determinations rather than legal questions. This case serves as a significant reminder of the evidentiary burden placed on taxpayers in tax assessments and the necessity for clear documentation to support cl... |
| 1994 SLD 1274 = 1994 CLC 733 | Regular First Appeal No. 21 of 1985 , decided on 30.11.1993 | In the case of Regular First Appeal No. 21 of 1985, the Lahore High Court deliberated on the specifics of contract enforcement under the Specific Relief Act. The case arose from a dispute over the sale of leasehold rights in property, where the transfer was contingent upon obtaining a 'No Objection Certificate' from the Military Authorities. The court found that the plaintiffs could not enforce the sale agreement as the required permissions were vetoed, and their attempts to argue for specific performance were denied. The ruling highlighted the importance of fulfilling preconditions in contractual agreements, especially when third-party approvals are necessary. This case underscores the legal complexities surrounding property transfers and the enforcement of contracts under the Specific Relief Act. Keywords include 'specific performance', 'contract enforcement', and 'property law'.... |
| 1984 SLD 371, (1984) 145 ITR 786 | IT REFERENCE CASE No. 1 OF 1980 , decided on 10.11.1983 | In the case of All Saints Church v. Commissioner of Income Tax, the Karnataka High Court addressed the issue of whether a church's activities qualify as a vocation under the Income-tax Act, 1961. The court examined the church's claim for depreciation on its building, which the Income Tax Officer had disallowed, citing that the church was not engaged in any profit-generating business. However, the Appellate Authority reversed this decision, leading to an appeal by the department to the Tribunal. The Tribunal ruled against the church, prompting further appeal to the High Court. The High Court concluded that the sermons and preaching conducted by the church are integral to its operations and thus constitute a vocation, allowing the church to claim depreciation. This case highlights the intersection of religious activities and tax law, establishing a precedent for how similar entities might claim deductions in the future, emphasizing the importance of recognizing religious institutions' op... |
| 2021 SLD 1487, 2021 YLR 836 | Special Criminal Anti-Terrorism Appeals Nos. 85 an , decided on 07.04.2020 | In the case of Sarfraz alias Bhoora vs The State, the Sindh High Court reviewed the convictions related to kidnapping and attempted murder. The court emphasized the principle that the prosecution must prove its case beyond a reasonable doubt. The judgment highlighted that the accused was not named in the FIR, and key witnesses failed to identify him as the perpetrator. The evidence, including the absence of ransom demand and lack of eyewitness testimony linking the appellant to the crime, led to a decision to extend the benefit of the doubt to the accused. This case underscores the importance of credible evidence in criminal proceedings and the rights of the accused under the law. The court's ruling reflects a commitment to uphold justice, ensuring that individuals are not wrongfully convicted based on insufficient evidence.... |
| 1970 SLD 690, (1970) 78 ITR 193, (1971) 24 TAX 207 | IT REFERENCE No. 51 OF 1965 , decided on 14.02.1969 | This case revolves around the interpretation of the Income-tax Act, 1922, particularly sections 22 and 23, which govern the filing of income tax returns and the consequent assessments by the Income-tax Officer. The crux of the case is whether an assessment can be made under section 23(4) without a default under section 22(3). The Calcutta High Court concluded that the Income-tax Officer was justified in making an assessment based on the failure of the assessee to respond to notices under section 22(2). The case highlights the legal obligations of taxpayers to comply with tax notices and the consequences of failing to do so. The ruling clarifies that while section 22(3) provides an opportunity for taxpayers to file a revised return, it does not impose an obligation that must be fulfilled to proceed with an assessment under section 23(4). This decision is crucial for understanding tax compliance and the responsibilities of taxpayers under the Income-tax Act, emphasizing the need for prom... |
| 1994 SLD 875, 1994 PLC 1004 | Appeal No.133 of 1992 , decided on 15.12.1993 | This case revolves around the appeal of Roshan Ali, a police constable who was discharged from service based on an assessment of his potential as an officer. Despite being acquitted of criminal charges, his appeal against the discharge was dismissed due to the lack of a timely challenge and the nature of his probationary status. The ruling reinforces the authority of superiors to assess the performance of probationers and emphasizes the legal framework governing such discharges. Key legal principles from the Police Rules and previous case law were applied to conclude that the discharge was valid and without stigma. The case highlights the nuances of employment law in the public sector, particularly concerning the rights of probationary employees.... |
| 1995 SLD 482, 1995 SCMR 46 | Civil Petition for Leave to Appeal No. 1033 L of 1 , decided on 28.03.1994 | This case involves the Supreme Court of Pakistan's ruling on the competency of the Water and Power Development Authority (WAPDA) to amend its disciplinary rules. The key legal questions centered around the interpretation of Section 18 of the West Pakistan Water and Power Development Authority Act, 1958, which grants the Authority specific powers to regulate the terms and conditions of service for its employees. The court concluded that the Authority was within its rights to amend Rule 12 of the Employees (Efficiency and Discipline) Rules, 1978, and therefore dismissed the petition for special leave to appeal. This decision emphasizes the importance of understanding the legal frameworks governing public authorities and their operational autonomy in managing employee regulations. Keywords: Water and Power Development Authority, Supreme Court of Pakistan, disciplinary rules, employee regulations, legal authority, public service law.... |
| 2002 SLD 1655, 2002 SCMR 738, (2003) 87 TAX 49, 2003 PTCL 1 | Civil Appeals Nos.1492 and 1493 of 1996 , decided on 25.09.2001 | In the case of Civil Appeals Nos.1492 and 1493 of 1996, the Supreme Court of Pakistan addressed the issue of sales tax refunds claimed by Rupali Polyester Limited. The Court analyzed the provisions of the Sales Tax Act, 1951, and the Central Excise Rules, 1944, particularly focusing on Section 30A of the Sales Tax Act. The Court determined that the company had collected sales tax from consumers, which negated its entitlement to a refund. The ruling highlighted the importance of understanding the relationship between sales tax and excise duty, clarifying that the laws governing these taxes provide specific mechanisms for handling refund claims. The judgment underscored the necessity for companies to ensure compliance with tax laws and the implications of tax collection practices. This case serves as a significant precedent in tax law, emphasizing the responsibilities of manufacturers regarding tax collection and refund claims. Keywords related to this case include 'sales tax refund', 'C... |
| 2003 SLD 3235, (2003) 265 ITR 177 | IT APPEAL NOS. 16, 18, 19, 21, 23, 75, 101, 127, 1 , decided on 12.11.2002 | In the case between the Commissioner of Income Tax and Catholic Syrian Bank Ltd., the Kerala High Court examined the nature of penalties imposed under the Income-tax Act, the Reserve Bank of India Act, and the Banking Regulation Act. The core issue was whether payments made by banks as penal interest for not maintaining the required cash reserves were deductible as business expenses. The court determined that initial defaults should not be classified as penalties but rather as compensatory payments, thus allowing deductions. However, for repeated defaults that trigger penalties, the payments were deemed non-deductible. This ruling clarifies the distinction between compensatory and penal payments in taxation law, emphasizing the relevance of the nature of the payment in determining tax deductibility. The decision is significant for banking institutions and tax authorities, providing a clearer framework for interpreting statutory obligations and their financial implications.... |
| 1987 SLD 1636, 1987 SCMR 838 | Criminal Petitions for Special Leave to Appeals No , decided on 24.02.1987 | This case revolves around the criminal petitions filed by Muhammad Ashraf against his conviction for murder and attempted murder. The Supreme Court of Pakistan reviewed the evidence and the legal principles applied in the lower courts. The court scrutinized eyewitness testimonies and the circumstances surrounding the incident, which occurred on April 1, 1978. The initial trial resulted in a death sentence for Muhammad Ashraf, which was later reduced to life imprisonment by the Lahore High Court. The Supreme Court's decision to grant leave to appeal allows for a comprehensive review of the case, focusing on the appreciation of evidence, the credibility of witnesses, and the application of self-defense laws. This case highlights the importance of procedural correctness and the need for thorough judicial examination in criminal matters, making it a significant point of reference in Pakistani legal discourse.... |
| 2002 SLD 1921, 2002 CLC 1035 | Writ Petition No. 14923 of 2001 , decided on 15.10.2001 | In the case of Shahid Khan vs. Senior Civil Judge/Returning Officer for the Election of Special Seats, the Lahore High Court addressed the eligibility of an advocate contesting a local government election for a reserved seat designated for peasants. The petitioner, Shahid Khan, challenged the election results, asserting that the successful candidate, Hassan Nizami, did not meet the statutory definition of a 'peasant' as outlined in the Punjab Local Government Elections Ordinance. The court examined the implications of the law, specifically Section 2(10), which defines a peasant in terms of land ownership and dependency on agricultural income. The decision highlighted the need for a factual determination of income sources, emphasizing that such determinations are within the purview of the Election Tribunal. The court's ruling underscores the importance of proper legal representation and the procedural mandates of election law, as well as the judicial principle that constitutional petiti... |
| 2005 SLD 707, 2005 PLD 373 | Civil Appeals Nos. 435 of 1999, 499, 819, 1344 to , decided on 08.03.2005 | The Supreme Court of Pakistan's decision in the appeals concerning the applicability of sales tax on goods imported into Pakistan from Azad Jammu and Kashmir clarified that the importation of goods is an independent taxable event. The Court ruled that sales tax is levied as soon as goods enter Pakistan, emphasizing that this tax is not contingent upon the final destination of the goods. This interpretation aligns with the constitutional framework and the relevant tax laws, reinforcing the authority of the Federal Legislature over such matters. The ruling has significant implications for businesses operating in AJK and those importing goods into Pakistan, ensuring compliance with tax regulations. The Court's emphasis on maintaining consistency in the interpretation of tax laws serves to uphold the integrity of the fiscal system. This case highlights the complexities surrounding cross-border taxation and the need for clarity in legal frameworks governing trade and taxation.... |
| 2021 SLD 1937, 2021 PLJ 1006 | Crl. Acq. A. No. (s)111 of 2014 & (s)23 of 2018 , decided on 18.11.2020 | In the case of Criminal Acquittal Appeal No. (s) 111 of 2014 and (s) 23 of 2018 before the Balochistan High Court, the key issues revolved around the adequacy of the evidence presented by the prosecution. The case stemmed from an incident on October 2, 2013, involving a fatal shooting. The witnesses, primarily family members of the deceased, claimed that the accused fired upon them with intent to kill. However, the court found significant inconsistencies in their testimonies, including contradictions regarding the number of shots fired and the circumstances of the event. The prosecution's failure to produce certain key witnesses further weakened their case. The court reiterated that the prosecution is not only required to prove the guilt beyond a reasonable doubt but also to establish a motive, which was found lacking in this instance. The decision underscored the legal principle that the benefit of doubt must be given to the accused, leading to the dismissal of the appeals. This case ... |
| 2001 SLD 2610 = 2001 CLC 1755 | Regular Second Appeal No.22 of 1976 , decided on 02.10.2000 | In this case, the Lahore High Court dealt with a Regular Second Appeal concerning a suit for recovery of expenses incurred in the construction of a mosque. The plaintiff, Muhammad Ramzan, claimed to have spent Rs. 14,780 on the construction under the implied consent of the defendants, who were the Chief Administrator Auqaf and others. However, the plaintiff could not produce evidence of any written permission or implied consent from the defendants. The trial court dismissed the suit, a decision that was upheld by the District Judge. The High Court found that the lack of evidence of authorization for the construction justified the dismissal of the appeal. This case highlights the importance of obtaining explicit consent when undertaking construction projects on property where consent is required. Legal practitioners should advise clients on the necessity of documented permissions to avoid disputes and ensure compliance with legal standards.... |
| 2010 SLD 1411, 2010 MLD 75 | C.P.No. D-1657 of 2008 , decided on 09.01.2009 | In the case of C.P.No. D-1657 of 2008, the Sindh High Court addressed a constitutional petition filed by Ramzan Ali Hemani concerning his prolonged judicial custody related to allegations of embezzlement while serving as a bank manager. The petitioner had been in custody since February 26, 2005, with the trial not progressing as mandated by the National Accountability Ordinance. The court emphasized the importance of timely trials and the need for adherence to procedural requirements, highlighting the absence of the special prosecutor as a significant factor contributing to the delays. Ultimately, the court granted bail, stipulating conditions aimed at ensuring the petitioner's presence at future proceedings and expediting the trial process. This case underscores the critical balance between the rights of the accused and the judicial system's obligation to deliver justice efficiently.... |
| 1980 SLD 1475, 1980 PLC 568 | Appeal No. 196/406 of 1979 , decided on 13.01.1980 | In the case of Mushtaq Ahmad vs. Deputy Commissioner, Lahore, the Service Tribunal addressed allegations of misconduct involving the alleged loss of a criminal file. Mushtaq Ahmad, who was transferred between various courts, faced disciplinary action based on incomplete evidence. The Tribunal found that the evidence did not conclusively establish his responsibility for the lost documents, leading to a decision in his favor. This case underscores the importance of fair procedures and adequate evidence in administrative actions against employees. Keywords such as 'disciplinary action', 'evidence in court', and 'service tribunal decision' are critical for understanding the legal implications and context of this case.... |
| 1968 SLD 65, 1968 PCRLJ 316 | Criminal Appeal No. 88 of 1964 , decided on 14.12.1967 | The case revolves around Muhammad Iqbal, a public servant accused of corruption under the Prevention of Corruption Act, 1947. The allegations stemmed from his role as a Patwari during consolidation operations in Sargodha. He was accused of accepting illegal gratifications from villagers in exchange for favorable treatment regarding land possession. The case highlights key legal principles regarding the prosecution of public officials, the credibility of witness testimony, and the implications of lengthy legal proceedings. The Lahore High Court ultimately upheld the convictions while reducing the sentences based on the time already served by the appellant. This case serves as a significant example of the legal standards applied in corruption cases in Pakistan.... |
| 2002 SLD 2911 = (2002) 258 ITR 459 | IT Appeal No. 335 (Mum.) of 1997 , decided on 25.07.2000 | In the case presented before the Bombay High Court, the core issue revolved around the classification of a payment of Rs. 45 lakhs made by the assessee, Khimline Pumps Ltd., for acquiring leasehold rights from the Official Liquidator of APV Equipments Ltd. The payment was initially deemed by the Assessing Officer as capital expenditure, which was subsequently upheld by the Tribunal. The Tribunal, however, erroneously directed that the expenditure be apportioned over 71 years, allowing a deduction each year. The High Court found this directive contradictory to the Tribunal's own classification of the payment as capital expenditure. The court reiterated that the true nature of payments should be determined based on the substance of the transaction. This case underscores the critical distinction between capital and revenue expenditures in tax law, especially in the context of business operations. The judgment serves as a precedent for future cases involving similar financial transactions,... |
| 1996 SLD 1201, 1996 SCMR 654 | Civil Appeals Nos.556, 1079 and 1080 of 1995 , decided on 31.01.1996 | This case highlights the jurisdictional nuances between the Cooperative Societies Act and the powers of the Anti-Corruption Department in investigating allegations against officials of cooperative societies. The Supreme Court ruled that while the Cooperative Societies Act provides specific governance for internal disputes, it does not preclude criminal inquiries into misconduct by officials. The Court's decision emphasizes the importance of maintaining accountability within cooperative societies and clarifies that allegations of criminality must be addressed by the appropriate legal authorities. This case is significant for legal practitioners and scholars, as it sets a precedent for how cooperative society regulations interact with criminal law and the jurisdiction of the courts in Pakistan. Keywords: Cooperative Societies Act, Anti-Corruption, Supreme Court of Pakistan, legal jurisdiction, accountability in cooperatives.... |
| 2017 SLD 1609, 2017 LHC 4092 | W.P No. 38449 of 2015 , decided on 18.12.2017 | The case W.P No. 38449 of 2015 was heard by the Lahore High Court, where the legality of the appointment of Mr. Absar Alam as Chairman of the Pakistan Electronic Media Regulatory Authority (PEMRA) was challenged. The petitioners sought a declaration that the notification appointing Mr. Alam was without lawful authority. The court analyzed the appointment process, which was criticized for lacking transparency and not adhering to the rigorous standards established by previous judicial rulings. The court underscored the importance of having a Chairman of PEMRA who possesses the requisite qualifications, integrity, and experience in media-related fields. In concluding its judgment, the Lahore High Court emphasized the necessity for a transparent and objective selection process for key appointments in regulatory bodies, thus reinforcing the principle of accountability in public service. This case is significant in the context of administrative law and the governance of electronic media in P... |
| 2008 SLD 434 = 2008 PLD 100 | Criminal Revision No. 176 of 2007 , decided on 24.03.2008 | In the case of Criminal Revision No. 176 of 2007, the Peshawar High Court addressed the complexities of declaring a witness as hostile in a criminal trial. The petitioner, Shafiq Ahmad, sought to cross-examine Mst. Neelofar, the widow of the deceased, who had provided inconsistent statements regarding the murder of her husband. The trial Court dismissed the application, citing the lack of locus standi of the petitioner and the delay in filing the request. The High Court affirmed this decision, highlighting the role of the public prosecutor in managing witness credibility and the necessity for timely actions in legal proceedings. The case reinforces the standards for witness examination in Pakistan's criminal justice system, ensuring that procedural fairness and integrity are maintained. Keywords: criminal procedure, hostile witness, Peshawar High Court, legal proceedings, witness credibility, fair trial.... |
| 2016 SLD 515, 2016 SCMR 900 | Civil Appeal No. 1219 of 2014 , decided on 02.03.2016 | In this landmark case, the Supreme Court of Pakistan addressed significant electoral irregularities stemming from the General Elections held on May 11, 2013, specifically for National Assembly seat NA-267 Kachi-cum-Jhal Magsi. The court scrutinized the voting patterns across various polling stations where one candidate received zero votes while the other garnered an overwhelming majority—raising serious concerns about the legitimacy of the electoral process. The case highlights the critical importance of fair elections, the prevention of illegal practices, and the necessity for transparency in the electoral process to maintain the sanctity of democracy. The court's decision reinforces the need for stringent adherence to electoral laws to ensure that every vote counts, thereby strengthening the democratic framework of the country.... |
| 2007 SLD 3593, (2007) 290 ITR 107 | ... | |
| 2019 SLD 3181, 2019 PLD 697 | Constitutional Petition No. D-1913 of 2017 , decided on 30.03.2019 | The case revolves around the constitutional petition filed by advocate Qurban Ali Malano against the illegal cutting of trees by the Pakistan Air Force (PAF) near Begum Nusrat Bhutto Airport in Sukkur. The petitioner argued that the trees were part of a public trust resource and their removal violated legal and environmental standards. The PAF claimed the trees obstructed their firing range and posed a potential security threat. The Sindh High Court, after careful consideration, ruled in favor of the petitioner, emphasizing the need to protect the environment and uphold fundamental rights. The Court directed that no further tree cutting could occur without proper legal procedures and affirmed the principle that national security claims must be substantiated by constitutionally valid legislation. This ruling is significant for environmental law and reinforces the judiciary's role in safeguarding public interests against arbitrary governmental actions.... |
| 1985 SLD 494, 1985 SCMR 497 | Civil Appeal No. 52-P of 1972 , decided on 20.04.1980 | In the case of Mehrab Shah vs. Shah Zaman, the Supreme Court of Pakistan dealt with issues surrounding adverse possession and inheritance claims related to land ownership. The case arose from a dispute where the plaintiffs accused Mehrab Shah of fraudulently obtaining possession of land without rightful claim, leading to a legal battle that traversed multiple court levels. The Supreme Court ultimately upheld the lower court's decision, which had determined that the plaintiffs held rightful ownership based on revenue records. The court emphasized the importance of documentary evidence in land disputes and clarified the legal principles governing adverse possession. This decision underscores the necessity for defendants in property disputes to substantiate their claims with credible evidence and the legal significance of revenue documentation in establishing ownership rights. Keywords: adverse possession, land ownership, legal principles, revenue records, Supreme Court of Pakistan.... |
| 2023 SLD 6719 | Civil Petition No. 1691-L of 2018 | The case involves a civil petition regarding the Income Tax Ordinance and Income Tax Rules, with a focus on sections pertaining to taxation and compliance. The Supreme Court of Pakistan presided over the case with judges including MR. JUSTICE UMAR ATA BANDIAL, MR. JUSTICE SYED MANSOOR ALI SHAH, and MR. JUSTICE MUHAMMAD ALI MAZHAR. The petitioner is the Commissioner Inland Revenue, while the respondents are M/S Panther Sports & Rubber Industries (PVT.) Ltd. The case highlights the importance of adherence to tax regulations and the implications of non-compliance. The decision is awaited on matters related to tax assessments and the interpretation of relevant sections of the Income Tax Ordinance of 2001 and the Income Tax Rules of 2002. This case is significant for stakeholders in the tax domain, including businesses operating in Pakistan, as it sets a precedent for future tax-related litigations. Legal representation was provided by noted advocates in the field, emphasizing the necessity... |
| 2014 SLD 1352, 2014 YLR 135 | Criminal Appeal No.S-43 and M.A. No.1674 of 2013 , decided on 13.08.2013 | In the case of Jabbar vs. The STATE, the Sindh High Court dealt with a criminal appeal concerning a conviction under various sections of the Penal Code and the Criminal Procedure Code. The appellant, Jabbar, was convicted for serious offenses, including attempted murder and house-trespass. The trial court failed to properly document the legal basis for the conviction, particularly concerning section 452 of the Penal Code, which led to an appeal. The appellate court, recognizing the procedural deficiencies and the short nature of the sentence, decided to suspend the sentence pending appeal. This case highlights the critical nature of accurate legal documentation in criminal proceedings and the appellate court's role in ensuring justice is served. The decision is significant for those interested in criminal law, especially regarding the suspension of sentences and the grant of bail. The ruling also points to the necessity for trial courts to comply with procedural mandates, as set forth ... |
| 2024 SLD 3708 | STA NO. 1729/LB/2015 , decided on 18.01.2024 | The case of STA NO. 1729/LB/2015 was heard by the Appellate Tribunal Inland Revenue in Lahore, highlighting critical aspects of the Sales Tax Act, 1990. The Tribunal, led by Judicial Member MONIM SULTAN, scrutinized the arguments presented by both the petitioner, The CIR, LTU, Lahore, and the respondent, M/s. Associated Technologies (pvt) Ltd. The decision, rendered on January 18, 2024, after a comprehensive hearing on January 17, 2024, focused on sections 34, 11(2), and 72B of the Sales Tax Act. This ruling is poised to influence future interpretations of sales tax laws, reinforcing the importance of adhering to statutory provisions in tax matters. The case is particularly relevant for tax practitioners and businesses navigating the complexities of sales tax regulations in Pakistan. Keywords such as 'Sales Tax Act', 'tax disputes', and 'legal precedents' are essential for understanding the implications of this ruling.... |
| 2024 SLD 4706, 2024 PLJ 46 | Civil Appeal No. 89 of 2022 , decided on 25.05.2023 | In the case of Javed Iqbal vs. Collector Land Acquisition, the Supreme Court of Azad Jammu and Kashmir dealt with the appeal concerning the dismissal of a writ petition regarding land acquisition for the New City Mirpur. The appellant, Javed Iqbal, contended that a portion of the land was unutilized and sought its de-award. The Supreme Court emphasized the importance of timely legal action and the principle of laches, ultimately affirming the High Court's decision. This case highlights key legal concepts around land acquisition, compensation, and the need for prompt legal recourse, making it significant for property law and administrative justice in the region.... |
| 1995 SLD 675, 1995 SCMR 749 | Civil Petition for Leave to Appeal No. 551 L of 19 , decided on 20.07.1993 | In a significant judgment by the Supreme Court of Pakistan, the case revolves around the Colonization of Government Lands Act and the validity of oral agreements in land transactions. The petitioners, who claimed to have a joint agreement with the successful bidder, Sher Muhammad, faced challenges in establishing their rights to the land auctioned by the government. The court emphasized the importance of formal approvals and documentation in property transactions involving government land, stating that mere possession or informal agreements do not confer legal rights. The ruling underlines the necessity for clarity and proper procedures in land acquisition processes, which is crucial for legal practitioners and landowners alike. This case serves as a critical reference point in understanding the limitations of oral agreements in property law, particularly in the context of government land. It highlights the need for compliance with statutory requirements and the role of courts in uphol... |
| 1975 SLD 559 = (1975) 98 ITR 182 | CIVIL APPEAL Nos. 1275 TO 1277 OF 1970 , decided on 05.11.1974 | In the case of K.L. Varadarajan v. Commissioner of Income Tax, the Supreme Court of India deliberated on the applicability of a declaration made under section 17(1) of the Indian Income-tax Act, 1922, in relation to reassessments for the assessment years 1955-56 to 1957-58. The case arose when the assessee, who was studying abroad, sought to declare his income at rates appropriate to his world income, which was rejected by the Income-tax Officer (ITO) due to late filing. This led to the reopening of previous assessments. The Appellate Assistant Commissioner and the Tribunal sided with the assessee, but the Madras High Court ruled against him. The Supreme Court ultimately decided that the declaration was valid and applicable to reassessments, emphasizing the comprehensive nature of the term 'assessment' as including reassessment. This ruling clarifies the interpretation of tax law regarding declarations and reassessments, offering a significant precedent in income tax jurisprudence.... |
| 1990 SLD 1581, 1990 PLC 810 | 358(L) of 1986 , decided on 01.03.1990 | This case revolves around the dismissal of Muhammad Latif Bhatti, a Lineman at WAPDA, who was removed from service without a proper inquiry following allegations of misconduct related to the electrocution of buffaloes and the death of a colleague due to alleged negligence. The Federal Service Tribunal ruled on the procedural aspects of the case, emphasizing the necessity of following established protocols for disciplinary actions against civil servants. The Tribunal found that the appellant had not been provided with an opportunity to defend himself adequately and that a regular inquiry should have been conducted to substantiate the allegations against him. The decision underscores the significance of adhering to legal procedures in employment disputes, particularly in public service, where employees have rights that must be respected. The case also illustrates the complexities involved in navigating service laws and the implications of failing to pursue required administrative remedie... |
| 1988 SLD 122, 1988 PTD 992, (1989) 59 TAX 55 | I. T. A. No.708 (IB) of 1986-87 , decided on 08.03.1988 | This case revolves around the Income Tax Ordinance of 1979, focusing on the principles of fair assessment and the rights of the taxpayer. The Income Tax Appellate Tribunal addressed the legality of the income reassessment based on the discrepancy between the purchase price of a property and its assessed value for Capital Gains Tax. The Tribunal ruled that without sufficient evidence to challenge the declared price, the Income-tax Officer's actions were unjustified. This case underscores the importance of due process in tax assessments and reinforces the taxpayer's position against arbitrary evaluations. Keywords: Income Tax Ordinance, tax assessment, taxpayer rights, fair evaluation, legal compliance, reassessment procedures, Capital Gains Tax.... |
| 1968 SLD 372, 1968 PCRLJ 588 | Criminal Appeal No. 10 of 1965 , decided on 27.03.1967 | In the case of Haji vs. The State, the Sindh High Court examined the conviction of Haji for the murder of Muharram. The incident occurred on May 15, 1964, where it was alleged that Haji shot Muharram due to a personal dispute involving his daughter-in-law. The case hinged on the credibility of witness testimonies and the recovery of the murder weapon. The court emphasized the importance of corroborative evidence and found the prosecution's case insufficient, leading to the acceptance of the appeal and the acquittal of Haji. This case highlights key legal principles surrounding the burden of proof and the significance of reliable evidence in criminal proceedings.... |
| 2003 SLD 519, 2003 PTD 2807 | Customs Appeals Nos. 251 to 253 of 2001 , decided on 09.07.2003 | This case revolves around Customs Appeals Nos. 251 to 253 of 2001, decided by the Lahore High Court on July 9, 2003. The central issue was the classification of imported goods under the Customs Act, 1969, specifically whether they should be classified as 'self-adhesive papers' or 'cast coating papers'. The court upheld the findings of the lower authorities, which indicated that the goods were indeed 'cast coating papers'. The decision emphasized the importance of original documentation in customs assessments and highlighted the consequences of failing to adhere to procedural requirements. The judgment reinforces the legal principles regarding evidence and the burden of proof in customs disputes, making it a significant reference point for future cases involving similar issues. Keywords like 'Customs Act', 'Lahore High Court', 'import classification', 'legal evidence', 'self-adhesive papers', and 'cast coating papers' are central to understanding the implications of this case.... |
| 2008 SLD 6826 = 2008 PCRLJ 451 | Criminal Revision No.979 of 2006 , decided on 08.11.2006 | In the case of Criminal Revision No.979 of 2006, the Lahore High Court examined the claims of petitioners Muhammad Irfan and another, who argued that they should be tried as juveniles under the Juvenile Justice System Ordinance, 2000. The key issues revolved around the determination of their ages at the time of the alleged offenses, for which they faced charges under various sections of the Penal Code including 302 and 364. The court evaluated medical reports indicating the petitioners were over eighteen years old, contrasting with their claims supported by dubious documentation. The court ultimately found the medical evidence compelling, dismissing the petitioners' claims and reinforcing the integrity of the trial court's approach. This case highlights the critical nature of credible evidence in age determination for juvenile justice and emphasizes the court's responsibility to uphold legal standards in such determinations.... |
| 1984 SLD 1000, 1984 PLC 54 | 49/1542 of 1982 , decided on 25.05.1983 | In the case of Abdul Waheed Qureshi vs. Government of the Punjab, the Service Tribunal addressed the appeal under the Punjab Service Tribunals Act concerning the penalties imposed on the appellant for inefficiency and misconduct. The case revolved around the restoration work of flood damages, where irregularities were noted by the Governor's Inspection Team. The Tribunal found that the appeal was filed beyond the statutory period, emphasizing the importance of adhering to legal timelines. The decision underscored the principle that once a civil servant exhausts their legal remedies, they cannot extend limitations through repeated petitions. This case serves as a precedent for similar disputes regarding administrative actions within government service, reinforcing the integrity of procedural compliance in administrative law.... |
| 1985 SLD 471, 1985 SCMR 426 | Civil Appeals Nos. 129 to 131 of 1973 , decided on 29.10.1984 | In the landmark case of Abdul Aziz vs. Akbar Khan, the Supreme Court of Pakistan ruled on the interpretation of the Punjab Pre-emption Act, specifically Section 25(1). The court addressed the complexities surrounding the sale prices of agricultural land and the validity of pre-emption claims. The pre-emptor, Akbar Khan, initially contested the sale prices but later admitted them during the trial. The court emphasized the importance of evidence in disputes regarding sale prices and upheld the decisions of the lower courts, which had accepted the sale prices as correct. This case highlights the critical role of legal representation and the necessity for parties to substantiate their claims with concrete evidence. The ruling reinforces the principle that admissions made in court carry significant weight in legal proceedings, particularly in property disputes involving pre-emption rights. Keywords such as 'Punjab Pre-emption Act', 'sale price', 'legal representation', and 'court decisions'... |
| 2016 SLD 2305, 2016 PLD 36 | Presidential Reference No. 1 of 2015 , decided on 21.10.2015 | This case revolves around the legal framework governing the appointment and reappointment of the Chief Election Commissioner in Azad Jammu and Kashmir. It scrutinizes the Chief Election Commissioner (Terms and Conditions) Act, 2000, and other relevant statutes, addressing the implications of these provisions for a serving judge's eligibility for reappointment. The Supreme Court's ruling emphasized the necessity of adhering to statutory language regarding terms of office, reappointment conditions, and legislative powers between the AJ&K Council and Assembly. The Court's findings establish critical precedents for the governance of electoral oversight in the region, ensuring compliance with constitutional mandates and legislative authority. This case is significant for legal practitioners, policymakers, and scholars interested in electoral law, constitutional governance, and the intricate balance of power within AJ&K's legislative framework.... |
| 1997 SLD 401, 1997 PLD 334, (1997) 75 TAX 290 | Civil Petition for Leave to Appeal No. 1457/L of 1 , decided on 26.01.1997 | This case revolves around the legal principles of jurisdiction in tax assessment disputes, specifically under the Customs Act, 1969, and the Constitution of Pakistan, 1973. The Supreme Court of Pakistan analyzed whether the Lahore High Court had the authority to adjudicate on a regulatory duty imposed by Customs Authorities based in Karachi. The petitioners, who imported goods and contested the duty levied, argued that the Lahore High Court should have jurisdiction since their office was located in Lahore. However, the Supreme Court clarified that the jurisdiction lies where the action occurred, emphasizing the need for petitions to be filed in the appropriate court. This ruling underlines the importance of understanding territorial jurisdiction in legal proceedings and the necessity for litigants to file cases in the correct venue. The case serves as a critical reference for future disputes involving jurisdictional issues in tax-related cases. Key terms include 'jurisdiction', 'Custom... |
| 1998 SLD 1242, 1998 PLD 365 | Intra-Court Appeal No. 32 of 1995/BWP , decided on 15.10.1997 | In this significant case, the Lahore High Court addressed issues of educational fraud and misrepresentation within the context of medical college admissions. Imran Ahmad Khan, the petitioner, sought admission to the M.B.,B.S. program for the academic year 1993-94, claiming eligibility based on a reserved seat for doctor's children. However, it was revealed that his father, the Principal of the Quaid-e-Azam Medical College, had improperly facilitated this admission without proper authority from the Admission Board. The court ruled that the admission was obtained through collusion and fraud, highlighting the importance of maintaining integrity within educational institutions. This case underscores the legal principles surrounding educational admissions and the consequences of fraudulent practices, serving as a precedent for future cases involving similar issues. Key terms such as 'educational fraud', 'medical college admissions', and 'legal integrity' are relevant for understanding the i... |
| 2012 SLD 2372, 2012 YLR 1480 | R.F.As. Nos. 222 and 223 of 2002 , decided on 20.09.2011 | In this case, the Lahore High Court dealt with the appeals of Mst. Zaib Jahan and others regarding the estate of the deceased Fazal Muhammad Chaudhry. The disputes revolved around claims of legal heirship and the validity of documents presented by the parties. The court examined the evidence, including birth certificates and marriage documents, and concluded that the appellants were indeed legal heirs alongside Mst. Sohaila Perveen. The court underscored the significance of credible evidence in inheritance cases and clarified the role of nominees under Islamic law. The decision serves as a key reference for matters involving estate administration and the rights of legal heirs, emphasizing the need for accurate documentation and the proper interpretation of laws governing inheritance.... |
| 2012 SLD 3236 | IT APPEAL NOS. 213 & 214 OF 2010 , decided on 07.09.2010 | In the case of J.K. Panthaki & Co. v. Income Tax Officer, the Karnataka High Court addressed the issue of business expenditure claims under the Income-tax Act, 1961. The case revolved around the disallowance of commission payments that were alleged to be bribes to company directors for awarding construction contracts. The court ruled that such payments, by their very nature, were illegal and immoral, and thus not deductible under Section 37(1) of the Act. The judgment underscored the importance of adhering to ethical business practices and the legal implications of engaging in corrupt transactions. The decision aligns with prevailing legal principles that prohibit the deduction of expenses incurred in violation of the law. This case serves as a critical reminder for businesses regarding the consequences of unethical financial dealings, particularly in the context of public contracts and corporate governance. The ruling further solidifies the stance that the courts will not assist in le... |
| 2009 SLD 3102, 2009 PLC 292 | C.P. Nos.328-K and 334-K of 2008 , decided on 24.09.2008 | In the case of C.P. Nos.328-K and 334-K of 2008, the Supreme Court of Pakistan addressed the issue of whether the Provincial Employees Social Security Ordinance, 1965 applies to a charitable organization providing free education. The petitioner argued that it should not be classified as an establishment under the Ordinance. The High Court had previously directed the petitioner to register its employees with the Social Security Institution, which the petitioner contested. The ruling hinged on the interpretation of the term 'establishment' as defined in the Ordinance and its implications for educational institutions. The decision is significant as it clarifies the legal status of charitable organizations under social security laws.... |
| 2011 SLD 2739 = (2011) 335 ITR 215 | IT Appeal No. 277 of 2004 , decided on 30.07.2009 | In this landmark case, the Karnataka High Court addressed critical issues regarding block assessment under the Income-tax Act, 1961, particularly examining the nuances of undisclosed income and the associated penalties. The court highlighted the significance of providing a factual basis for claims made in tax returns, specifically regarding deductions for interest on borrowed funds. The judgment emphasized that the burden of proof lies with the assessee to demonstrate the legitimacy of such claims. Additionally, the court clarified the implications of interest levied under section 158BFA for delayed return submissions, reinforcing that the interest serves as a compensatory measure for the revenue's loss due to late filings. This ruling serves as a pivotal reference for future cases involving similar tax law interpretations and assesses the procedural obligations of taxpayers. The ruling also reiterates the independence of tax provisions, ensuring clarity in the enforcement of tax regul... |
| 2004 SLD 927, 2004 SCMR 506 | Criminal Petition No.25 K of 2002 , decided on 14.10.2003 | In the case of Raja Amir Muhammad versus The State, the Supreme Court of Pakistan addressed key issues concerning jurisdiction and proper procedures in criminal law. The petitioner was accused of embezzlement alongside co-accused, leading to a significant legal battle over the authority of local police versus the Anti-Corruption Establishment in registering and investigating cases against public servants. The court reaffirmed the trial court's decision, stating that the police had the authority to take cognizance of the offence based on the evidence presented. The judgement highlights the intricate balance between legal procedures and the rights of the accused, while also emphasizing the importance of adhering to established laws such as the Penal Code and the Pakistan Criminal Law Amendment Act. This case serves as a crucial reference point in understanding the legal landscape surrounding corruption cases in Pakistan, providing insights for legal practitioners and scholars alike.... |
| 1982 SLD 917, (1982) 134 ITR 507 | IT REFERENCE No. 15 OF 1977 | This case revolves around a trust created by Mrs. Leela Nath for her minor children. The primary legal question was whether this trust was revocable under the Income-tax Act, 1961, specifically section 63. The trust deed allowed trustees to manage and invest the trust property without restrictions. The income tax assessment included the trust's income in Mrs. Nath's income, arguing that the trust was revocable. However, the court found that the deed did not grant her rights to reassume control over the trust's income or assets. This judgment highlights the importance of trust deed language in determining tax implications and the nature of trust arrangements, reinforcing that benefits derived from a trust do not necessarily indicate revocability. Keywords include 'trust law', 'revocable trust', 'income tax', 'Calcutta High Court', and 'Income-tax Act, 1961'.... |
| 1981 SLD 1860 = (1981) 131 ITR 597 | CIVIL APPEAL No. 412(NT) OF 1973 , decided on 04.09.1981 | In the landmark case of K.P. Varghese v. Income Tax Officer, the Supreme Court of India addressed the critical interpretation of Section 52(2) of the Income-tax Act, 1961, concerning capital gains and property transfer. The case arose when the assessee sold a house for the same price he purchased it, leading to a reassessment by the Income Tax Officer, who argued that the fair market value exceeded the declared consideration. The Supreme Court clarified that an essential condition for invoking Section 52(2) is the actual understatement of consideration. This ruling is significant for tax law practitioners, as it underscores the necessity for the revenue to establish both the fair market value exceeding the declared amount and the existence of an understatement. This decision emphasizes the importance of fair and reasonable construction of tax laws to prevent unjust taxation based on mere valuations. The ruling is vital for understanding capital gains taxation in India, particularly in ... |
| 1985 SLD 278, 1985 PLD 387, (1985) 52 TAX 144 | Civil Appeal No. 195 of 1972 , decided on 23.06.1985 | This case involves a significant interpretation of the Income Tax Act, 1922, particularly focusing on section 66(1) which deals with references to the High Court. The Supreme Court of Pakistan reviewed the dismissal of an application by the Lahore High Court, emphasizing the importance of presenting valid reasons to challenge orders of the Income Tax Appellate Tribunal. The case highlights the procedural requirements in tax law appeals and the necessity for parties to actively engage in the judicial process to ensure their grievances are addressed. The ruling reinforces the standards for judicial review of tax decisions and establishes a precedent for future cases involving similar circumstances. Key terms include Income Tax Act, judicial review, and procedural compliance.... |
| 2017 SLD 797, 2017 PLC 260 | Writ Petition No. 2845 of 2016 , decided on 21.07.2016 | This case revolves around the dismissal of a petition by Muhammad Aslam Hayat, a civil servant, against the Government of Pakistan regarding disciplinary proceedings initiated against him. The Islamabad High Court, presided over by Justice Aamer Farooq, ruled that the Service Tribunal holds exclusive jurisdiction over such matters as outlined in the Service Tribunals Act, 1973 and Article 212 of the Constitution of Pakistan. The court highlighted that the petitioner was entitled to a fair trial under Article 10A of the Constitution, which mandates the provision of necessary documents for defense in departmental proceedings. However, it emphasized that any grievances related to the terms and conditions of service must be addressed before the Service Tribunal and not through constitutional petitions. Consequently, the court dismissed the petition, reinforcing the legal framework governing civil servants' inquiries and the jurisdictional limitations imposed by the Constitution. This case ... |
| 1990 SLD 681, 1990 SCMR 543 | Civil Petition for Special Leave to Appeal No. 319 , decided on 03.06.1989 | The case revolves around the consolidation of land holdings under the West Pakistan Consolidation of Holdings Ordinance, 1960. The petitioners challenged the withdrawal of khasras during the consolidation process. The Supreme Court evaluated previous litigation where the respondents' petition was dismissed but remanded for further consideration. The court upheld the Board of Revenue's findings, asserting that the land distribution was not a suitable matter for High Court intervention. The ruling emphasizes the autonomy of the Board of Revenue in land consolidation matters, clarifying that the petitioners' grievances lacked sufficient merit to warrant an appeal. This case sets a precedent in terms of administrative authority over land consolidation and the limitations of judicial review in such matters.... |
| 2012 SLD 506, 2012 CLC 679 | Writ Petition No.25494 of 2011 , decided on 08.12.2011 | This case revolves around a writ petition filed in the Lahore High Court, challenging the orders of the Family Court regarding the execution of a maintenance allowance decree. The petitioner, who was the father of the judgment-debtor, had stood as surety for the payment of the maintenance amount owed to the respondent, Mst. Hajran Bibi, and her minor daughters. The Family Court had ordered the execution of the decree after the judgment-debtor failed to pay the amount, leading to the arrest of the debtor. The petitioner contested that, as a surety, he should not be liable for the payment upon the arrest of the debtor. However, the court upheld that the petitioner had a clear obligation to pay the decretal amount as per his agreement and dismissed the petition, emphasizing the legal responsibilities of a surety under the Family Courts Act and the Constitution of Pakistan. This case highlights the legal implications of suretyship and the enforceability of maintenance decrees in family law... |
| 2016 SLD 792 = 2016 PLC 430 | Civil Revision No. 21 of 2014 , decided on 12.12.2014 | In the case of M/s Mar courtI GAS COMPANY LIMITED vs. SHABIR AHMED, the Sindh High Court addressed the issue of gratuity calculation under the Specific Relief Act. The plaintiff contended that the gratuity should be calculated based on gross salary, considering his service duration exceeding 15 years, including probation. The court established that any service during the probationary period counts toward eligible service, validating the plaintiff's claim. The ruling emphasized the importance of interpreting the Trust Deed and company rules in favor of the employee's rights. The decision highlights key legal principles regarding employee benefits and the interpretation of service periods, which are significant in employment law.... |
| 1988 SLD 2554, 1988 SCMR 1327 | Civil Petition for Special Leave to Appeal No. 196 , decided on 10.10.1987 | In the case of Abdul Aziz Kiyani vs Pakistan Ordnance Factories Board, the Supreme Court of Pakistan addressed issues of constitutional jurisdiction and eligibility for land allotment in a Cantonment. The petitioner, Kiyani, challenged the rejection of his application for a plot, arguing that the ineligibility clause had been removed. However, the court found that the relevant minutes were merely recommendations and lacked the necessary approval to be effective. This case highlights important aspects of administrative law, land allotment policies, and the constitutional framework governing such decisions in Pakistan. Keywords include land allotment, constitutional jurisdiction, administrative law, eligibility criteria, and legal representation.... |
| 2011 SLD 663 = 2011 CLC 860 | F.A.O. No.237 of 2009 , decided on 29.07.2009 | This case revolves around a civil dispute regarding the grant of a temporary injunction in a suit for specific performance of an agreement between real brothers concerning joint ownership of land. The Lahore High Court upheld the decision of the trial court, which had granted the temporary injunction based on the existence of an agreement to sell dated 20-11-2008. The court noted that the agreement was contested by the appellant, who claimed it was fictitious, but the evidence presented, including a written statement from one of the brothers admitting the payment of Rs. 2 crores, lent credibility to the plaintiff's position. The court emphasized the importance of the three conditions for granting a temporary injunction and found that the plaintiff had indeed established a prima facie case, balance of convenience, and potential for irreparable loss. The court's decision highlights the significance of familial relationships in property disputes and the adherence to legal protocols in civ... |
| 2007 SLD 3066, 2007 PLJ 98 | F.A. No. 237 of 2006 , decided on 03.08.2006 | This case revolves around the recovery of finances under the Financial Institutions (Recovery of Finances) Ordinance, 2001 and the Transfer of Property Act, 1882. The appellant, Muhammad Imran Sheikh, challenged the attachment of his property by the Habib Bank Ltd. during execution proceedings of an ex-parte decree against a judgment debtor. The Lahore High Court ruled that the property in question was not connected to the judgment debtor, thus the attachment was improper. The decision highlights the importance of proper documentation and the legal implications of fraudulent transfers, emphasizing the rights of property owners against wrongful claims by financial institutions. Keywords like 'property rights', 'financial recovery', and 'legal representation' are pivotal in understanding the context of this case.... |
| 1976 SLD 294, 1976 SCMR 342 | Civil Petition for Special Leave to Appeal No. 156 , decided on 18.12.1975 | This case revolves around the legal complexities of land allotment and fraud under the Displaced Persons (Land Settlement) Act of 1958. Mst. Maryam Begum, the petitioner, sought to appeal a decision that annulled her purchase of land due to alleged fraudulent allotment. The Supreme Court of Pakistan, presided by judges Anwarul Haq and Muhammad Haleem, scrutinized the validity of the allotment made to Ghulam Rasul, from whom Maryam purchased the land. The court ruled that the petitioner could not substantiate her claims against the annulment of the land allotment, which was deemed obtained through fraudulent means. The decision highlighted the importance of due diligence in property transactions and the stringent application of laws protecting against fraudulent claims, emphasizing that the legitimacy of property transfers must be closely examined, especially when previous allotments are involved. This case serves as a critical reference for understanding the intersection of property la... |
| 1994 SLD 1058, 1994 PLD 24 | Criminal Appeal No. 1/P and Jail Criminal Appeal N , decided on 20.02.1994 | This case involves two criminal appeals concerning allegations of robbery under the Penal Code and related ordinances. The appellants, Diyar Gul and Dilbar, were convicted by the Sessions Court but contended that the confessions used against them were obtained under coercion. The Federal Shariat Court scrutinized the circumstances surrounding the confessions, emphasizing the need for them to be voluntary and free from external pressure. The Court found significant gaps in the prosecution's case, particularly regarding the identification of stolen property and the integrity of the evidence presented. The decision underscores the importance of adhering to legal standards in criminal proceedings and highlights the Court's role in protecting the rights of the accused. Keywords such as 'criminal appeal', 'confession admissibility', and 'due process in law' are relevant for SEO purposes, as they reflect trending legal topics and concerns.... |
| 2006 SLD 3221 = (2006) 287 ITR 442 | ... | |
| 2016 SLD 1936 = 2016 PHC | WP. No. 372-A of 2016 , decided on 13.06.2016 | In the case WP. No. 372-A of 2016, the Peshawar High Court dismissed a writ petition filed by Noor Muhammad and Shamzad Khan, who sought to challenge a No Confidence Notice issued against them as District Nazim and District Naib Nazim of Torghar. The petitioners argued that the notice was illegal and void, claiming they had the confidence of the council and highlighting a conspiracy by opposition members. However, the Court ruled that the petitioners failed to demonstrate that the No Confidence Motion was invalid and emphasized the necessity for local government representatives to adhere to democratic processes. The ruling underscored the significance of maintaining the foundation of local governance and the validity of No Confidence Motions within a democratic framework, dismissing the petition as lacking merit. Additionally, the Court noted that the petitioners had not sufficiently addressed the legal procedures governing such motions, reinforcing the importance of compliance with es... |
| 1996 SLD 763, 1996 PLC 1067 | D-898 of 1994 , decided on 07.10.1995 | In the case of Muhammad Ali Mangi vs. SASO, the Sindh High Court addressed a constitutional petition challenging the dismissal of the petitioner from his position as District Agriculture Supplies Officer. The key issues revolved around the principles of natural justice and whether the dismissal was executed by a competent authority. The petitioner alleged that he was not given a fair opportunity to defend himself during the inquiry process. However, the court found that the necessary procedural steps, including show-cause notices and personal hearings, were followed. The ruling emphasized the importance of adhering to established rules and the proper channels for grievance redressal, directing that the petitioner should appeal to the Sindh Service Tribunal for further action. This case underlines the critical balance between administrative authority and the rights of civil servants in service matters.... |
| 2004 SLD 1080, 2004 SCMR 1015 | Civil Appeal No. 1283 of 2003 , decided on 19.04.2004 | This case revolves around the appeal filed by Abdul Jalil against the Punjab Service Tribunal's decision to uphold his compulsory retirement on charges of inefficiency, corruption, and misconduct. The Supreme Court noted that similar cases had seen different outcomes, raising concerns about discrimination. The court emphasized the need for a fair evaluation of Jalil's case, instructing the Chief Secretary to reconsider his pending representation on merits. This case underscores the significance of due process in administrative actions involving civil servants, particularly in light of allegations that can impact one’s career. By setting a precedent, the court aimed to ensure that all civil servants receive equitable treatment, thereby reinforcing the principles of justice and fairness in public service.... |
| 2019 SLD 2634 = 2019 PLC 828 | W.P. No. 3490-P of 2018 , decided on 18.10.2018 | This case revolves around the termination of services of several employees at Abdul Wali Khan University, Mardan, following an inquiry into their appointments. The court addressed issues related to illegal appointments, lack of sanctioned posts, and the validity of the termination process. The petitioners argued against their dismissal, claiming there were available vacancies and that their appointments were legitimate. However, the court found that the appointments were made against non-sanctioned positions and upheld the university's decision to terminate the petitioners during their probationary period. This case highlights the critical importance of adhering to proper appointment procedures and the legal ramifications of surplus and illegal appointments within public sector institutions. Keywords: unlawful termination, employment law, administrative justice, higher education appointments, legal procedures.... |
| 1971 SLD 573, (1971) 82 ITR 941 | IT REFERENCE No. 61 OF 1966 , decided on 25.07.1969 | This case revolves around the interpretation of sections 254 and 256 of the Income-tax Act, 1961, and their implications on the orders of the Appellate Tribunal. It emphasizes the importance of the subject-matter of the appeal, stating that grounds not allowed by the Tribunal cannot form part of the appeal. The decision highlights the procedural aspects of tax law appeals and sets a precedent for future cases regarding the admissibility of additional grounds of appeal. The judgment reinforces the separation of powers within tax proceedings and clarifies the limitations of the Tribunal's jurisdiction. Legal practitioners should note the implications of this case for future tax appeals, particularly regarding the presentation of grounds and the Tribunal's discretion. Keywords: Income Tax Act, Appellate Tribunal, grounds of appeal, legal precedent, tax law.... |
| 1951 SLD 126, (1951) 19 ITR 199 | D-2741 of 2016 , decided on 01.01.1951 | This landmark case from 1951 addresses the implications of the Excess Profits Tax Act, 1940, specifically Section 10A, which deals with the avoidance of tax liabilities through strategic family restructuring. The Allahabad High Court examined the case of Sohan Pathak, whose family attempted to partition their business in a way that would minimize tax obligations. The Court determined that the formation of two partnership firms was a calculated move to evade excess profits tax, thus nullifying the legitimacy of their partial partition. This decision emphasizes the importance of intent behind financial transactions in tax law, particularly in family businesses. The ruling reinforces the principle that tax obligations cannot be circumvented through legal fictions or restructuring if the primary goal is tax avoidance. Legal practitioners and businesses should heed this case when considering the tax implications of family partnerships and asset divisions.... |
| 1986 SLD 939, 1986 SCMR 1567 | Civil Petition for Special Leave to Appeal No. 442 , decided on 02.07.1986 | This case revolves around the legal principles of pre-emption under the Punjab Pre-emption Act. The Supreme Court of Pakistan addressed the issue of whether the vendee had a valid claim to pre-empt the sale based on a prior transaction. The Court highlighted the importance of evidentiary support in establishing ownership rights and the necessity for appropriate documentation in property transactions. The decision underscored the requirement for clarity in legal claims concerning property rights, particularly in cases of co-ownership. The ruling serves as a significant reference for future cases involving pre-emption and property disputes, reinforcing the need for robust evidence in legal proceedings.... |
| 2019 SLD 1049, 2019 PLJ 200 | C.P. No. 2248 of 2017 , decided on 25.10.2018 | In the case of C.P. No. 2248 of 2017, the Supreme Court of Pakistan addressed the appeal concerning the dismissal of a police officer for habitual absence from duty. The court's ruling highlighted the critical importance of maintaining discipline within law enforcement agencies, particularly the National Highways and Motorway Police. The Respondent, who had a documented history of unauthorized absences, was reinstated by the Service Tribunal, a decision the Supreme Court found to be legally unsound. The court's analysis pointed out that the Tribunal did not properly consider the implications of the Respondent's conduct on the discipline of the force. This ruling emphasizes the necessity for law enforcement personnel to adhere strictly to duty requirements and the legal frameworks governing their conduct. The Supreme Court restored the dismissal order, reaffirming that misconduct cannot be overlooked in any professional setting, especially within the police service, where discipline is ... |
| 1990 SLD 97, 1990 PLJ 253 | Civil Revision No. 5 of 1984 , decided on 25.03.1990 | This case pertains to a civil revision application regarding the acquisition of agricultural land under the Land Acquisition Act, 1894. The petitioners challenged the decision of the District Judge who had set aside the earlier decree in their favor for compensation related to standing crops and trees. The Sindh High Court ruled that the suit was not maintainable as the petitioners had not pursued the proper legal remedies available to them under the Act. The court reaffirmed the principle that mis-joinder or non-joinder of parties does not invalidate a suit. This decision highlights the importance of following statutory procedures in land acquisition cases and the specific legal remedies available to aggrieved parties. The case also reflects the judiciary's role in ensuring that legal processes are adhered to, thereby safeguarding the rights of landowners in acquisition matters. Keywords: land acquisition, civil procedure, compensation, standing crops, legal remedies, judiciary, right... |
| 2008 SLD 4004, (2008) 302 ITR 157 | WRIT PETITION No. 554 OF 1993 , decided on 11.09.2007 | In the case of Vishwa Bandhu Pearyelal Gupta vs. S.K. Laul Appropriate Authority, the Bombay High Court addressed a critical issue regarding the purchase of immovable property under the Income-tax Act, 1961. The petitioner challenged the order of the appropriate authority that sought to purchase a property without first determining its fair market value, a requirement established by precedent. The court highlighted the importance of fair market valuation and the principles of natural justice in administrative proceedings. The ruling reinforces the need for authorities to substantiate claims of undervaluation with appropriate evidence, ensuring that property transactions are conducted transparently and fairly. This case underscores the role of the judiciary in safeguarding the rights of individuals against arbitrary state actions and the necessity for regulatory compliance in property transactions.... |
| 2010 SLD 2698, 2010 PLD 1021 | Criminal Petition No. 426 of 2009 , decided on 11.08.2010 | The Supreme Court of Pakistan's ruling on the President's power to grant remissions under Article 45 of the Constitution of Pakistan has significant implications for the justice system. This case involved multiple petitions and appeals regarding the application of remissions to convicts, particularly those affected by the government's policy introduced in August 2009. The Court's decision stresses the need for a fair and just application of the law, ensuring that all prisoners are treated equally without arbitrary discrimination. The ruling reinforces the constitutional mandate that the President's clemency powers must be exercised in the interest of public welfare and justice, making it clear that any classification for the purpose of granting remissions must be reasonable and backed by law. This case is a pivotal reference for future cases concerning the exercise of presidential powers and the rights of prisoners under the Constitution. Keywords: President's powers, remissions, const... |
| 1990 SLD 379 = 1990 CLC 868 | D-731 and 800 to 805 of 1981 , decided on 11.05.1989 | In the case of Pakistan International Airlines Corporation vs Central Board of Revenue, the Sindh High Court addressed the legality of a customs duty show-cause notice issued to the airline for Air-conditioning System imports. The Court found that the notice was issued well beyond the four-month limit set by the Customs Act, 1969, and that no evidence of wrongdoing was presented by the Customs Authorities. The ruling reinforced the interpretation of what constitutes ground handling equipment and confirmed the airline's exemption from duties under the relevant standing order. This decision underscores the importance of adhering to statutory time limits and proper categorization of imported goods. Keywords: Pakistan International Airlines, Customs Act, Air-conditioning System, Sindh High Court, legal ruling, customs duty exemption.... |
| 2011 SLD 6714, 2011 PCRLJ 1896 | Criminal Miscellaneous No. 823/B of 2011 , decided on 30.06.2011 | This case involves the Lahore High Court's decision on a bail petition related to a serious criminal matter. The petitioner, SHOAIB SHAHID, faced charges under multiple sections of the Penal Code, including murder. The court evaluated the evidence, including the prompt lodging of the F.I.R. and witness testimonies that implicated the petitioner. The court also considered the petitioner's claim of being a juvenile, which was not substantiated by the records provided. Ultimately, the court ruled that the evidence against the petitioner was strong enough to warrant the refusal of bail, highlighting the serious nature of the allegations. This case underscores the complexities involved in criminal law, particularly in matters concerning bail and the treatment of juveniles within the legal system. The decision reaffirms the standards for granting bail, emphasizing the importance of the evidence presented and the specifics of the charges faced by the accused.... |