Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1981 SLD 371, 1981 SCMR 645 | Civil Petition for Special Leave to Appeal No. 208 , decided on 11.02.1978 | In the case of SAQLAIN vs. Mst. HAZRA BEGUM AND 2 others, the Supreme Court of Pakistan addressed the issue of property ownership under the Displaced Persons (Compensation and Rehabilitation) Act. The primary legal question was whether the property in dispute comprised one house or two separate houses. The Court emphasized that such factual determinations are under the exclusive jurisdiction of the Settlement authorities and should not be subject to judicial interference unless a clear error of law is demonstrated. The ruling confirmed that the Assistant Settlement Commissioner had the authority to resolve disputes regarding property claims, and the findings made were upheld, reinforcing the importance of adhering to established legal procedures in property disputes. This case highlights the complexities of property law in the context of displaced persons and the role of judicial review in administrative determinations. Key terms include property law, settlement authority, judicial rev... |
| 1982 SLD 181, 1982 SCMR 167 | Civil Petition for Special Leave to Appeal No. 64- , decided on 26.03.1979 | This case involves a dispute between Sahibzada K. A. K. Afridi, the petitioner, and Pakistan International Airlines Corporation regarding the termination of employment. The Supreme Court of Pakistan evaluated the legal definitions of 'workman' under the relevant labor laws, specifically the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance and the Industrial Relations Ordinance. The court underscored the importance of the nature of the duties performed by the petitioner and ruled in favor of allowing the appeal due to significant public interest in labor rights and the definition of workman. This decision emphasizes the rights of employees and the importance of proper legal recourse for grievances in employment termination cases, establishing a precedent for future cases involving labor rights and definitions of workman status.... |
| 1995 SLD 507, 1995 SCMR 127 | Criminal Appeals Nos. 220 and 221 of 1992 , decided on 18.10.1994 | In the notable case of Criminal Appeals Nos. 220 and 221 of 1992, the Supreme Court of Pakistan addressed critical issues concerning the reliability of eyewitness testimony and procedural integrity in criminal investigations. The case revolved around the murder of Mian Ejaz Ahmad, with the appellants convicted based on testimonies that later proved unreliable. The court highlighted the significance of timely reporting of crimes and the necessity for eyewitnesses to provide consistent and corroborative accounts. Furthermore, it underscored the importance of proper identification procedures in ensuring the integrity of the judicial process. The Supreme Court's decision to acquit the appellants reflects its commitment to upholding justice and the standards of evidence required in criminal law. This case serves as a pivotal reference for future legal proceedings involving eyewitness reliability and procedural compliance in Pakistan. Keywords: eyewitness testimony, criminal law, procedural ... |
| 2000 SLD 856, 2000 SCMR 941, 2000 SLD 1268 | Civil Petition No. 342-L of 1999 , decided on 23.11.1999 | In the case of Civil Petition No. 342-L of 1999, the Supreme Court of Pakistan deliberated on significant legal questions concerning the applicability of the Punjab Pre-emption Act (I of 1913) regarding a suit land that was under the jurisdiction of a Development Authority. The central issues revolved around whether the right of pre-emption was available against colony land and the implications of the Civil Judge's pecuniary jurisdiction. The court's decision upheld the Lahore High Court's ruling, indicating that the pre-emption suit filed by Mst. Nasima Faiz was valid and not hindered by procedural defects. This case highlights the complexities of property rights and pre-emption in Pakistan's legal landscape, as it navigates through various judicial interpretations and legislative provisions. The ruling reinforces the importance of jurisdictional competence and adherence to statutory requirements in the adjudication of civil disputes related to land ownership and pre-emption.... |
| 1960 SLD 361, 1960 PLD 64 | Appellate Side No. 75 of 1958 , decided on 07.09.1959 | In the case of Syed Masud Shah vs Chanar, decided by the West Pakistan Board of Revenue on September 7, 1959, the issue revolved around the appointment of a Lambardar following the dismissal of the previous Lambardar, Jalat. The Collector's decision to appoint Syed Masud Shah was challenged on the grounds that he did not consider the claims of the dismissed Lambardar's heirs, particularly Chanar, who had more property and was reported to be of good character. The Board found that the Collector's order lacked justification and failed to adhere to the necessary legal standards for such appointments. The decision underscores the importance of thorough evaluation and fair treatment in administrative appointments, particularly in matters involving public office and property rights. This case highlights the legal principles surrounding administrative law and the responsibilities of public officials in making fair appointments. Keywords: Lambardar appointment, administrative law, public offic... |
| 1985 SLD 341, 1985 SCMR 27 | Civil Petition for Special Leave to Appeal No. 782 , decided on 15.08.1984 | In the case of Abdul Latif Niazi v. Punjab Province, the Supreme Court of Pakistan examined the jurisdiction of Service Tribunals under the Punjab Service Tribunals Act, 1974, and the implications of reinstatement of civil servants on ongoing appeals. The Court ruled that certain proceedings in civil courts were not abated by the establishment of Service Tribunals, particularly when those proceedings involved orders issued before the establishment of the Tribunal's jurisdiction. The decision highlighted the importance of timely objections and the necessity for appeals to be decided on their merits rather than procedural technicalities. This case underscores the delicate balance between administrative actions and judicial review, particularly in the realm of public service and employment law. Keywords include Service Tribunals, reinstatement, civil appeal, administrative law, and judicial review.... |
| 1991 SLD 68, 1991 PTD 238 | D-2741 of 1989 , decided on 07.03.1989 | This case revolves around the reassessment of income and wealth tax for two Hindu undivided families, Gulabrai Hanumanbux and Keshoram Radheshyam, regarding a property purchased in 1965 and developed between 1968 and 1971. The families disclosed all relevant facts to the tax authorities, including the construction costs and details about the property. After the completion of assessments, the Revenue sought to reopen these assessments based on a claim that the property was undervalued. The Gauhati High Court held that the reassessment notices were invalid, emphasizing that the petitioners had fulfilled their duty to disclose material facts and that the Revenue could not change its opinion based on a later report. This case highlights the importance of transparency in tax disclosures and the limits of reassessment powers by tax authorities, ensuring that once assessments are finalized, they cannot be reopened without substantial new evidence. Key trending keywords include 'Income Tax Act... |
| 2022 SLD 6435 | W.P. NO. 50314 of 2022 | ... |
| 1989 SLD 1305, 1989 PLC 410 | G4(L) of 1983 , decided on 19.01.1989 | In the case of Qazi Muhammad Inayatullah vs. Chairman WAPDA, the Federal Service Tribunal addressed the validity of the premature retirement of the appellant. The appellant's claims were primarily based on allegations of mala fides stemming from past conflicts with an Executive Engineer. The Tribunal examined the authority's actions under section 17(1-A) of the WAPDA Act, which permits retirement without assigning reasons. The Tribunal highlighted the importance of substantiating claims of mala fides with clear evidence, a requirement not met in this case. Furthermore, the appellant's service record was scrutinized, revealing multiple instances of misconduct and negligence, which justified the authority's decision to retire him. The Tribunal ultimately ruled that the retirement order did not suffer from mala fides and dismissed the appeal, underscoring the statutory powers of the authority in such matters.... |
| 1985 SLD 254, 1985 PLD 274 | Civil Appeal No. 15-P of 1976 , decided on 15.05.1985 | This case revolves around the intricate issues of inheritance and customary law within the context of the Supreme Court of Pakistan's ruling. The court examined whether the succession opened from Niaz Muhammad Khan or Khawaja Muhammad Khan, focusing on the rights of the widows and daughters. The decision emphasized that custom must be established inductively, rather than through logical deduction, and clarified the roles of the parties involved in the inheritance dispute. The court underscored that the widow's entitlement to a share in the estate was not limited to maintenance but was based on the custom applicable to the parties' tribe. This ruling has significant implications for similar cases involving customary law and inheritance rights in Pakistan, making it a crucial reference point for future legal disputes. The decision also highlighted the importance of presenting all relevant claims and defenses at the appropriate stages of litigation, reinforcing the procedural rigor requir... |
| 2011 SLD 1801, 2011 PLC 1086 | Civil Petition No.402-K of 2008 , decided on 11.11.2008 | This case revolves around the legal proceedings involving Syed Dilawar Madad, who was employed by a statutory corporation and faced compulsory retirement that was later converted to demotion. The Supreme Court of Pakistan evaluated the legitimacy of the actions taken under the Removal from Service Ordinance, emphasizing the necessity for timely representations against penal actions. The court's ruling reflects the critical nature of compliance with procedural regulations and the implications of delays in challenging administrative decisions. The case underscores the significance of understanding the limitations and timelines set out in legal frameworks applicable to civil servants, specifically regarding appeals and departmental representations. Keywords: Removal from Service Ordinance, legal representation, Supreme Court of Pakistan, procedural compliance, demotion, employment law.... |
| 2017 SLD 1475, 2017 CLD 767 | Appeal No. 39 of 2014 , decided on 19.02.2015 | In this case, the Securities and Exchange Commission of Pakistan dealt with an appeal regarding the failure of Pak Chromical Limited to disclose the remuneration of its Chief Executive and Directors in compliance with the Companies Ordinance, 1984. The case highlights the importance of transparency and compliance with corporate governance regulations. The Commission emphasized that even in a family-owned public limited unlisted company, the management holds the ultimate responsibility to ensure adherence to legal requirements. The decision reinforces the principle that statutory obligations cannot be overlooked, and penalties can be imposed for non-compliance. This case serves as a reminder for companies to prioritize legal compliance to avoid penalties and maintain integrity in financial reporting.... |
| 1992 SLD 579, 1992 CLC 108 | Civil Revision No. 97/1991 , decided on 26.09.1991 | In the landmark case of Civil Revision No. 97/1991, the Quetta High Court addressed significant issues surrounding the jurisdiction and decision-making processes of the Majlis-e-Shoora in Kalat. The case revolved around a dispute concerning land ownership between petitioners Ahmed Hussain and others, and respondents Muhammad Ramzan and others. The petitioners claimed ownership of certain land that had been wrongfully recorded in the names of the respondents during a recent settlement. The trial court initially dismissed the petitioners' claims, prompting an appeal to the Majlis-e-Shoora. The Majlis-e-Shoora's decision to reverse the trial court's ruling was challenged in the High Court, which ultimately found that the appellate court had exceeded its jurisdiction. This ruling underscores the importance of adhering to procedural fairness and appropriate jurisdiction in legal proceedings. The case also highlights the necessity for courts to provide a fair opportunity for parties to prese... |
| 2023 SLD 427, 2023 PLC 348 | C.Ps. Nos.967 to 969 of 2018 , decided on 31.03.2021 | In a significant ruling by the Balochistan High Court, the court addressed the constitutional petitions of several judicial officers challenging their promotions. The court reiterated the principle that judicial orders of higher courts are protected from being challenged under Article 199 of the Constitution. The petitioners alleged that their promotions were unjustly denied, but the court clarified that administrative decisions regarding promotions are not subject to constitutional review. This case emphasizes the separation of powers and the protection of judicial integrity, highlighting the importance of adhering to established legal precedents. The decision reinforces the principles of administrative justice within the judiciary, ensuring that promotions and appointments are conducted fairly and transparently. The ruling is pivotal for the subordinate judiciary, as it clarifies the limits of judicial review over administrative actions.... |
| 2014 SLD 1699 = 2014 CLC 643 | Writ Petition No.15445 of 2004 , decided on 12.06.2009 | In the case of Writ Petition No.15445 of 2004, the Lahore High Court addressed the issue of excess salary payments made to employees of the Civil Aviation Authority (CAA) over a period of three years. The petitioners challenged a directive from the Federal Government that mandated the recovery of these excess payments. The court ruled that it would be unjust to require the petitioners to return the funds, as they were disbursed by a competent authority and were not obtained through any fault of the employees. The ruling was based on equitable principles, particularly the doctrine of Locus Poenitentiae, which protects individuals from being penalized for receiving authorized benefits. This case highlights the importance of administrative fairness in employment matters and the protection of employees' rights against wrongful recoveries of payments. The decision sets a precedent for similar cases concerning salary disputes and the recovery of overpayments in public service.... |
| 2018 SLD 897, 2018 YLR 913 | Crl. Misc. No. 709/B of 2017 , decided on 15.11.2017 | In the case of Rubina Tabasum vs. The State, the Islamabad High Court addressed issues surrounding the right to bail under the Criminal Procedure Code, particularly in relation to the delay of trial. The petitioner, Rubina Tabasum, was seeking post-arrest bail after being incarcerated for over three years without a conclusion to her trial. The key arguments revolved around the fact that the petitioner was not named in the initial FIR, and significant delays were caused by the prosecution's inability to present witnesses. The court underscored the importance of expeditious legal proceedings, highlighting that the petitioner had been behind bars without any progress in her case. The decision set a precedent for future cases regarding the rights of the accused and the obligations of the prosecution to ensure timely trials. The case also referenced several other legal precedents that supported the decision, further solidifying the court's stance on ensuring justice is not delayed unnecessa... |
| 1999 SLD 377, 1999 SCMR 1148 | Civil Appeal No.585 of 1994 , decided on 19.06.1998 | In the case of Muhammad Rafiq vs. Pakistan Railways, the Supreme Court of Pakistan dealt with the issue of premature retirement of a civil servant. The petitioner, Muhammad Rafiq, applied for premature retirement due to domestic issues. However, he later attempted to withdraw his application before it was accepted. The court examined the timeline of events, including the submission of his withdrawal letter and the acceptance of his retirement request by the department. The Federal Service Tribunal ruled that the withdrawal letter was not received in time and dismissed Rafiq's appeal as time-barred. The Supreme Court upheld the tribunal's ruling, concluding that the department acted within its rights. This case highlights the importance of procedural compliance in employment matters and the binding nature of tribunal findings in Pakistan's legal framework.... |
| 1988 SLD 2811, 1988 SCMR 1855 | Civil Petition No. 112-R of 1987 , decided on 05.07.1988 | In the case of Civil Petition No. 112-R of 1987, the Supreme Court of Pakistan reviewed the dismissal of Abdul Ghafoor from service by the Federal Service Tribunal. The petitioner raised multiple arguments, asserting that the Tribunal failed to properly consider his submissions, shifted proceedings between officers, and did not observe due process during the inquiry. Nevertheless, the Supreme Court concluded that the Tribunal had adequately considered the arguments, and no substantial injustice occurred. The Court emphasized that the procedural flaws pointed out did not invalidate the Tribunal's decision, and as there was no significant question of law involved, the leave to appeal was denied. This case illustrates the principles of procedural fairness and the standards for judicial review in administrative matters. Keywords such as 'Supreme Court of Pakistan', 'dismissal from service', 'Federal Service Tribunal', and 'Punjab Service Tribunals Act' are relevant for SEO optimization, as... |
| 2005 SLD 370, 2005 CLD 1026 | Civil Appeal No.650 of 1997 and Civil Petition No. , decided on 02.04.2002 | In the Supreme Court of Pakistan, the case of Mehr Textile Mills Ltd. vs. Investment Corporation of Pakistan involved significant issues around the service of notice for winding up a company under the Companies Ordinance, 1984. The appellants contended that they were not properly served at the changed address of their registered office, while respondents claimed that notice was served through publication and direct notices. The Supreme Court ruled in favor of the appellants, emphasizing the need for fair legal processes and the right to defend against winding up proceedings. This case highlights the critical nature of proper notice in legal proceedings, affirming the principles of justice and due process. The court's decision to remand the case for a fresh hearing underscores the judiciary's commitment to ensuring that litigants receive a fair opportunity to present their case, free from procedural injustices.... |
| 2001 SLD 2241, 2001 PLC 634 | L. R. No. 23 of 2000 , decided on 18.06.2001 | In the case involving the Labour Appellate Tribunal, the core issue revolved around the interpretation of section 17 of the Payment of Wages Act, which governs the filing of appeals against orders of payment of wages. The Tribunal found that the Labour Court had erroneously dismissed the appeal on the grounds that it was not filed in person by the employer. The Tribunal highlighted that the language of the law did not prohibit representation by legal counsel, thus ensuring that procedural requirements do not obstruct access to justice. The case underscores the importance of allowing legal representation and the need for courts to focus on substantive justice rather than procedural technicalities. This ruling is significant for employers and employees alike, as it clarifies the rights to appeal and the manner in which appeals can be filed under the Payment of Wages Act, 1936.... |
| 1993 SLD 1655 = 1993 PLC 1085 | W.P. No. 845 of 1993 , decided on 25.01.1993 | In the case of Ghazanfar Ali vs D.E.O. (Male), Toba Tek Singh, the Lahore High Court addressed the constitutional jurisdiction under Article 199 of the Constitution of Pakistan (1973) concerning the transfer of a civil servant. The petitioner, Ghazanfar Ali, contested his transfer from Government High School No. 1 to Government Middle School, asserting that it was influenced by local political pressures rather than genuine administrative needs. The court, however, ruled that such transfer orders are not typically subject to judicial review unless there is substantial evidence to suggest that they were made on improper grounds. This case underscores the importance of administrative rights and the processes available to civil servants who feel aggrieved by their transfers. Keywords: administrative law, civil service transfers, constitutional jurisdiction, Lahore High Court, Pakistan law.... |
| 2018 SLD 1057, 2018 PCRLJ 512 | Cr. M.Q. No. 22-A of 2017 , decided on 13.07.2017 | In the case of Ahmad Shah vs. Agriculture Inspector, the Peshawar High Court addressed the unlawful sealing of a basement where fake fertilizer was found. The court examined the legal implications under the Khyber Pakhtunkhwa Fertilizer Control Act, revealing that the petitioner, Ahmad Shah, was merely the landlord and had no involvement in the illegal activity. The ruling emphasized the importance of lawful ownership rights and the responsibilities of regulatory authorities. This case underscores the balance between regulatory enforcement and individual property rights, highlighting the need for proper legal procedures when dealing with property seizures. The decision is significant for landlords and property owners, reaffirming their rights against unjustified state action. This ruling demonstrates the court's commitment to protecting lawful property use and ensuring that regulatory officials act within their legal bounds. Keywords: Khyber Pakhtunkhwa Fertilizer Control Act, property... |
| 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 ... |