Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1990 SLD 681, 1990 SCMR 543 | Civil Petition for Special Leave to Appeal No. 319 , decided on 03.06.1989 | The case revolves around the consolidation of land holdings under the West Pakistan Consolidation of Holdings Ordinance, 1960. The petitioners challenged the withdrawal of khasras during the consolidation process. The Supreme Court evaluated previous litigation where the respondents' petition was dismissed but remanded for further consideration. The court upheld the Board of Revenue's findings, asserting that the land distribution was not a suitable matter for High Court intervention. The ruling emphasizes the autonomy of the Board of Revenue in land consolidation matters, clarifying that the petitioners' grievances lacked sufficient merit to warrant an appeal. This case sets a precedent in terms of administrative authority over land consolidation and the limitations of judicial review in such matters.... |
| 2012 SLD 506, 2012 CLC 679 | Writ Petition No.25494 of 2011 , decided on 08.12.2011 | This case revolves around a writ petition filed in the Lahore High Court, challenging the orders of the Family Court regarding the execution of a maintenance allowance decree. The petitioner, who was the father of the judgment-debtor, had stood as surety for the payment of the maintenance amount owed to the respondent, Mst. Hajran Bibi, and her minor daughters. The Family Court had ordered the execution of the decree after the judgment-debtor failed to pay the amount, leading to the arrest of the debtor. The petitioner contested that, as a surety, he should not be liable for the payment upon the arrest of the debtor. However, the court upheld that the petitioner had a clear obligation to pay the decretal amount as per his agreement and dismissed the petition, emphasizing the legal responsibilities of a surety under the Family Courts Act and the Constitution of Pakistan. This case highlights the legal implications of suretyship and the enforceability of maintenance decrees in family law... |
| 2016 SLD 792 = 2016 PLC 430 | Civil Revision No. 21 of 2014 , decided on 12.12.2014 | In the case of M/s Mar courtI GAS COMPANY LIMITED vs. SHABIR AHMED, the Sindh High Court addressed the issue of gratuity calculation under the Specific Relief Act. The plaintiff contended that the gratuity should be calculated based on gross salary, considering his service duration exceeding 15 years, including probation. The court established that any service during the probationary period counts toward eligible service, validating the plaintiff's claim. The ruling emphasized the importance of interpreting the Trust Deed and company rules in favor of the employee's rights. The decision highlights key legal principles regarding employee benefits and the interpretation of service periods, which are significant in employment law.... |
| 1988 SLD 2554, 1988 SCMR 1327 | Civil Petition for Special Leave to Appeal No. 196 , decided on 10.10.1987 | In the case of Abdul Aziz Kiyani vs Pakistan Ordnance Factories Board, the Supreme Court of Pakistan addressed issues of constitutional jurisdiction and eligibility for land allotment in a Cantonment. The petitioner, Kiyani, challenged the rejection of his application for a plot, arguing that the ineligibility clause had been removed. However, the court found that the relevant minutes were merely recommendations and lacked the necessary approval to be effective. This case highlights important aspects of administrative law, land allotment policies, and the constitutional framework governing such decisions in Pakistan. Keywords include land allotment, constitutional jurisdiction, administrative law, eligibility criteria, and legal representation.... |
| 2011 SLD 663 = 2011 CLC 860 | F.A.O. No.237 of 2009 , decided on 29.07.2009 | This case revolves around a civil dispute regarding the grant of a temporary injunction in a suit for specific performance of an agreement between real brothers concerning joint ownership of land. The Lahore High Court upheld the decision of the trial court, which had granted the temporary injunction based on the existence of an agreement to sell dated 20-11-2008. The court noted that the agreement was contested by the appellant, who claimed it was fictitious, but the evidence presented, including a written statement from one of the brothers admitting the payment of Rs. 2 crores, lent credibility to the plaintiff's position. The court emphasized the importance of the three conditions for granting a temporary injunction and found that the plaintiff had indeed established a prima facie case, balance of convenience, and potential for irreparable loss. The court's decision highlights the significance of familial relationships in property disputes and the adherence to legal protocols in civ... |
| 2007 SLD 3066, 2007 PLJ 98 | F.A. No. 237 of 2006 , decided on 03.08.2006 | This case revolves around the recovery of finances under the Financial Institutions (Recovery of Finances) Ordinance, 2001 and the Transfer of Property Act, 1882. The appellant, Muhammad Imran Sheikh, challenged the attachment of his property by the Habib Bank Ltd. during execution proceedings of an ex-parte decree against a judgment debtor. The Lahore High Court ruled that the property in question was not connected to the judgment debtor, thus the attachment was improper. The decision highlights the importance of proper documentation and the legal implications of fraudulent transfers, emphasizing the rights of property owners against wrongful claims by financial institutions. Keywords like 'property rights', 'financial recovery', and 'legal representation' are pivotal in understanding the context of this case.... |
| 1976 SLD 294, 1976 SCMR 342 | Civil Petition for Special Leave to Appeal No. 156 , decided on 18.12.1975 | This case revolves around the legal complexities of land allotment and fraud under the Displaced Persons (Land Settlement) Act of 1958. Mst. Maryam Begum, the petitioner, sought to appeal a decision that annulled her purchase of land due to alleged fraudulent allotment. The Supreme Court of Pakistan, presided by judges Anwarul Haq and Muhammad Haleem, scrutinized the validity of the allotment made to Ghulam Rasul, from whom Maryam purchased the land. The court ruled that the petitioner could not substantiate her claims against the annulment of the land allotment, which was deemed obtained through fraudulent means. The decision highlighted the importance of due diligence in property transactions and the stringent application of laws protecting against fraudulent claims, emphasizing that the legitimacy of property transfers must be closely examined, especially when previous allotments are involved. This case serves as a critical reference for understanding the intersection of property la... |
| 1994 SLD 1058, 1994 PLD 24 | Criminal Appeal No. 1/P and Jail Criminal Appeal N , decided on 20.02.1994 | This case involves two criminal appeals concerning allegations of robbery under the Penal Code and related ordinances. The appellants, Diyar Gul and Dilbar, were convicted by the Sessions Court but contended that the confessions used against them were obtained under coercion. The Federal Shariat Court scrutinized the circumstances surrounding the confessions, emphasizing the need for them to be voluntary and free from external pressure. The Court found significant gaps in the prosecution's case, particularly regarding the identification of stolen property and the integrity of the evidence presented. The decision underscores the importance of adhering to legal standards in criminal proceedings and highlights the Court's role in protecting the rights of the accused. Keywords such as 'criminal appeal', 'confession admissibility', and 'due process in law' are relevant for SEO purposes, as they reflect trending legal topics and concerns.... |
| 2006 SLD 3221 = (2006) 287 ITR 442 | ... | |
| 2016 SLD 1936 = 2016 PHC | WP. No. 372-A of 2016 , decided on 13.06.2016 | In the case WP. No. 372-A of 2016, the Peshawar High Court dismissed a writ petition filed by Noor Muhammad and Shamzad Khan, who sought to challenge a No Confidence Notice issued against them as District Nazim and District Naib Nazim of Torghar. The petitioners argued that the notice was illegal and void, claiming they had the confidence of the council and highlighting a conspiracy by opposition members. However, the Court ruled that the petitioners failed to demonstrate that the No Confidence Motion was invalid and emphasized the necessity for local government representatives to adhere to democratic processes. The ruling underscored the significance of maintaining the foundation of local governance and the validity of No Confidence Motions within a democratic framework, dismissing the petition as lacking merit. Additionally, the Court noted that the petitioners had not sufficiently addressed the legal procedures governing such motions, reinforcing the importance of compliance with es... |
| 1996 SLD 763, 1996 PLC 1067 | D-898 of 1994 , decided on 07.10.1995 | In the case of Muhammad Ali Mangi vs. SASO, the Sindh High Court addressed a constitutional petition challenging the dismissal of the petitioner from his position as District Agriculture Supplies Officer. The key issues revolved around the principles of natural justice and whether the dismissal was executed by a competent authority. The petitioner alleged that he was not given a fair opportunity to defend himself during the inquiry process. However, the court found that the necessary procedural steps, including show-cause notices and personal hearings, were followed. The ruling emphasized the importance of adhering to established rules and the proper channels for grievance redressal, directing that the petitioner should appeal to the Sindh Service Tribunal for further action. This case underlines the critical balance between administrative authority and the rights of civil servants in service matters.... |
| 2004 SLD 1080, 2004 SCMR 1015 | Civil Appeal No. 1283 of 2003 , decided on 19.04.2004 | This case revolves around the appeal filed by Abdul Jalil against the Punjab Service Tribunal's decision to uphold his compulsory retirement on charges of inefficiency, corruption, and misconduct. The Supreme Court noted that similar cases had seen different outcomes, raising concerns about discrimination. The court emphasized the need for a fair evaluation of Jalil's case, instructing the Chief Secretary to reconsider his pending representation on merits. This case underscores the significance of due process in administrative actions involving civil servants, particularly in light of allegations that can impact one’s career. By setting a precedent, the court aimed to ensure that all civil servants receive equitable treatment, thereby reinforcing the principles of justice and fairness in public service.... |
| 2019 SLD 2634 = 2019 PLC 828 | W.P. No. 3490-P of 2018 , decided on 18.10.2018 | This case revolves around the termination of services of several employees at Abdul Wali Khan University, Mardan, following an inquiry into their appointments. The court addressed issues related to illegal appointments, lack of sanctioned posts, and the validity of the termination process. The petitioners argued against their dismissal, claiming there were available vacancies and that their appointments were legitimate. However, the court found that the appointments were made against non-sanctioned positions and upheld the university's decision to terminate the petitioners during their probationary period. This case highlights the critical importance of adhering to proper appointment procedures and the legal ramifications of surplus and illegal appointments within public sector institutions. Keywords: unlawful termination, employment law, administrative justice, higher education appointments, legal procedures.... |
| 1971 SLD 573, (1971) 82 ITR 941 | IT REFERENCE No. 61 OF 1966 , decided on 25.07.1969 | This case revolves around the interpretation of sections 254 and 256 of the Income-tax Act, 1961, and their implications on the orders of the Appellate Tribunal. It emphasizes the importance of the subject-matter of the appeal, stating that grounds not allowed by the Tribunal cannot form part of the appeal. The decision highlights the procedural aspects of tax law appeals and sets a precedent for future cases regarding the admissibility of additional grounds of appeal. The judgment reinforces the separation of powers within tax proceedings and clarifies the limitations of the Tribunal's jurisdiction. Legal practitioners should note the implications of this case for future tax appeals, particularly regarding the presentation of grounds and the Tribunal's discretion. Keywords: Income Tax Act, Appellate Tribunal, grounds of appeal, legal precedent, tax law.... |
| 1951 SLD 126, (1951) 19 ITR 199 | D-2741 of 2016 , decided on 01.01.1951 | This landmark case from 1951 addresses the implications of the Excess Profits Tax Act, 1940, specifically Section 10A, which deals with the avoidance of tax liabilities through strategic family restructuring. The Allahabad High Court examined the case of Sohan Pathak, whose family attempted to partition their business in a way that would minimize tax obligations. The Court determined that the formation of two partnership firms was a calculated move to evade excess profits tax, thus nullifying the legitimacy of their partial partition. This decision emphasizes the importance of intent behind financial transactions in tax law, particularly in family businesses. The ruling reinforces the principle that tax obligations cannot be circumvented through legal fictions or restructuring if the primary goal is tax avoidance. Legal practitioners and businesses should heed this case when considering the tax implications of family partnerships and asset divisions.... |
| 1986 SLD 939, 1986 SCMR 1567 | Civil Petition for Special Leave to Appeal No. 442 , decided on 02.07.1986 | This case revolves around the legal principles of pre-emption under the Punjab Pre-emption Act. The Supreme Court of Pakistan addressed the issue of whether the vendee had a valid claim to pre-empt the sale based on a prior transaction. The Court highlighted the importance of evidentiary support in establishing ownership rights and the necessity for appropriate documentation in property transactions. The decision underscored the requirement for clarity in legal claims concerning property rights, particularly in cases of co-ownership. The ruling serves as a significant reference for future cases involving pre-emption and property disputes, reinforcing the need for robust evidence in legal proceedings.... |
| 2019 SLD 1049, 2019 PLJ 200 | C.P. No. 2248 of 2017 , decided on 25.10.2018 | In the case of C.P. No. 2248 of 2017, the Supreme Court of Pakistan addressed the appeal concerning the dismissal of a police officer for habitual absence from duty. The court's ruling highlighted the critical importance of maintaining discipline within law enforcement agencies, particularly the National Highways and Motorway Police. The Respondent, who had a documented history of unauthorized absences, was reinstated by the Service Tribunal, a decision the Supreme Court found to be legally unsound. The court's analysis pointed out that the Tribunal did not properly consider the implications of the Respondent's conduct on the discipline of the force. This ruling emphasizes the necessity for law enforcement personnel to adhere strictly to duty requirements and the legal frameworks governing their conduct. The Supreme Court restored the dismissal order, reaffirming that misconduct cannot be overlooked in any professional setting, especially within the police service, where discipline is ... |
| 1990 SLD 97, 1990 PLJ 253 | Civil Revision No. 5 of 1984 , decided on 25.03.1990 | This case pertains to a civil revision application regarding the acquisition of agricultural land under the Land Acquisition Act, 1894. The petitioners challenged the decision of the District Judge who had set aside the earlier decree in their favor for compensation related to standing crops and trees. The Sindh High Court ruled that the suit was not maintainable as the petitioners had not pursued the proper legal remedies available to them under the Act. The court reaffirmed the principle that mis-joinder or non-joinder of parties does not invalidate a suit. This decision highlights the importance of following statutory procedures in land acquisition cases and the specific legal remedies available to aggrieved parties. The case also reflects the judiciary's role in ensuring that legal processes are adhered to, thereby safeguarding the rights of landowners in acquisition matters. Keywords: land acquisition, civil procedure, compensation, standing crops, legal remedies, judiciary, right... |
| 2008 SLD 4004, (2008) 302 ITR 157 | WRIT PETITION No. 554 OF 1993 , decided on 11.09.2007 | In the case of Vishwa Bandhu Pearyelal Gupta vs. S.K. Laul Appropriate Authority, the Bombay High Court addressed a critical issue regarding the purchase of immovable property under the Income-tax Act, 1961. The petitioner challenged the order of the appropriate authority that sought to purchase a property without first determining its fair market value, a requirement established by precedent. The court highlighted the importance of fair market valuation and the principles of natural justice in administrative proceedings. The ruling reinforces the need for authorities to substantiate claims of undervaluation with appropriate evidence, ensuring that property transactions are conducted transparently and fairly. This case underscores the role of the judiciary in safeguarding the rights of individuals against arbitrary state actions and the necessity for regulatory compliance in property transactions.... |
| 2010 SLD 2698, 2010 PLD 1021 | Criminal Petition No. 426 of 2009 , decided on 11.08.2010 | The Supreme Court of Pakistan's ruling on the President's power to grant remissions under Article 45 of the Constitution of Pakistan has significant implications for the justice system. This case involved multiple petitions and appeals regarding the application of remissions to convicts, particularly those affected by the government's policy introduced in August 2009. The Court's decision stresses the need for a fair and just application of the law, ensuring that all prisoners are treated equally without arbitrary discrimination. The ruling reinforces the constitutional mandate that the President's clemency powers must be exercised in the interest of public welfare and justice, making it clear that any classification for the purpose of granting remissions must be reasonable and backed by law. This case is a pivotal reference for future cases concerning the exercise of presidential powers and the rights of prisoners under the Constitution. Keywords: President's powers, remissions, const... |
| 1990 SLD 379 = 1990 CLC 868 | D-731 and 800 to 805 of 1981 , decided on 11.05.1989 | In the case of Pakistan International Airlines Corporation vs Central Board of Revenue, the Sindh High Court addressed the legality of a customs duty show-cause notice issued to the airline for Air-conditioning System imports. The Court found that the notice was issued well beyond the four-month limit set by the Customs Act, 1969, and that no evidence of wrongdoing was presented by the Customs Authorities. The ruling reinforced the interpretation of what constitutes ground handling equipment and confirmed the airline's exemption from duties under the relevant standing order. This decision underscores the importance of adhering to statutory time limits and proper categorization of imported goods. Keywords: Pakistan International Airlines, Customs Act, Air-conditioning System, Sindh High Court, legal ruling, customs duty exemption.... |
| 2011 SLD 6714, 2011 PCRLJ 1896 | Criminal Miscellaneous No. 823/B of 2011 , decided on 30.06.2011 | This case involves the Lahore High Court's decision on a bail petition related to a serious criminal matter. The petitioner, SHOAIB SHAHID, faced charges under multiple sections of the Penal Code, including murder. The court evaluated the evidence, including the prompt lodging of the F.I.R. and witness testimonies that implicated the petitioner. The court also considered the petitioner's claim of being a juvenile, which was not substantiated by the records provided. Ultimately, the court ruled that the evidence against the petitioner was strong enough to warrant the refusal of bail, highlighting the serious nature of the allegations. This case underscores the complexities involved in criminal law, particularly in matters concerning bail and the treatment of juveniles within the legal system. The decision reaffirms the standards for granting bail, emphasizing the importance of the evidence presented and the specifics of the charges faced by the accused.... |
| 2005 SLD 1942, 2005 PLD 146 | Criminal Jail Appeal No. 202 of 2003 , decided on 31.10.2003 | In the case of Ansar-ul-Islam vs. The State, the Sindh High Court examined the conviction of the appellant under the Control of Narcotic Substances Act (XXV of 1997). The key issue revolved around the recovery of 1400 grams of heroin powder from the appellant's suitcase. The Court scrutinized the evidence presented by the prosecution, noting significant delays in sending samples for chemical examination, which raised doubts about the integrity of the evidence. The High Court emphasized the importance of corroborating circumstantial evidence and found that the prosecution failed to establish a solid case against the appellant. Ultimately, the Court ruled in favor of the appellant, citing the principle of benefit of doubt in criminal cases, leading to an acquittal. This case highlights critical aspects of criminal law, including the standards of evidence required for conviction in drug-related offenses.... |
| 2010 SLD 1868, (2010) 323 ITR 666 | IT APPEAL No. 35 OF 2005 , decided on 09.12.2009 | This case revolves around the interpretation of section 80P of the Income Tax Act, 1961, concerning the tax exemption status of a co-operative marketing society. The Karnataka High Court ruled in favor of the Ryots Agricultural Produce Co-Operative Marketing Society Ltd., asserting that income derived from hiring lorries is ancillary to the primary purpose of marketing agricultural products for its members. The court's decision highlighted the broad interpretation of 'marketing' to include various supportive functions that benefit the agricultural community. This case serves as a precedent for similar co-operative societies seeking tax exemptions, emphasizing the importance of their role in promoting agricultural activities. The ruling reinforces the need for tax authorities to consider the broader operational context of such societies when assessing their eligibility for tax benefits. Keywords: Income Tax Act, 1961, section 80P, co-operative societies, tax exemption, agricultural mark... |
| 1986 SLD 2102, 1986 PLC 414 | 308/628 of 1980 , decided on 17.02.1981 | This case revolves around the dismissal of Muhammad Saleem, a Head Constable, from the Punjab Police. Accused of corruption, Saleem was subjected to disciplinary action without a proper hearing while he was in judicial custody. The Tribunal found that the Superintendent of Police failed to adhere to the mandatory provisions of the Punjab Police (Efficiency and Discipline) Rules, 1975, which require a personal hearing before imposing penalties. The Tribunal highlighted the importance of following due process in disciplinary matters, especially when the accused claims innocence and presents an alibi. The decision underscored that justice must not be sacrificed for expediency, leading to the conclusion that the dismissal was void and contrary to the principles of natural justice. This case serves as a critical reminder of the rights of public servants and the need for transparency and fairness in disciplinary proceedings.... |
| 2023 SLD 380, 2023 PLC 46 | 4B(284) of 2011 , decided on 14.04.2020 | In the case of Zulfiqar Ali and Hazrat Muneer vs. Capital Development Authority, the petitioners challenged the promotion of their junior colleagues to the position of Security Supervisors, arguing that they were unfairly overlooked despite their seniority. The National Industrial Relations Commission addressed the issue under the Industrial Relations Act, 2012, particularly focusing on Section 33, which deals with the redressal of individual grievances related to promotions. The court determined that the authority had established valid criteria for promotion, requiring a Matric qualification, which the petitioners did not possess. The court upheld the authority's discretion in determining promotion standards and concluded that the petitioners' claims were unfounded. This ruling underscores the importance of adhering to qualification standards set by the governing authority in employment matters, particularly in disputes involving promotion and seniority. The case highlights the legal ... |
| 2021 SLD 2588, 2021 PCRLJ 1706 | Criminal Appeal No. 350-B with Murder Reference No , decided on 18.01.2021 | This case revolves around the conviction of Wahid Ullah for the murder of Mst. Asia Bibi and her unborn child, a cephalic foetus of 39 weeks. The Peshawar High Court found that the lower court incorrectly charged the accused under Section 338-C of the Pakistan Penal Code, which pertains to causing miscarriage, rather than under Section 302 for murder. The Court highlighted that an unborn child, particularly one at 39 weeks gestation, is considered a person under the law, thus warranting a charge of murder. The decision underscores the necessity of precise legal definitions and the implications of wrongful charges on the accused's ability to defend themselves. The case was remanded for a new trial to ensure justice is served, reinforcing the principle that the law protects all lives, including the unborn. This ruling is significant in legal discourse surrounding the rights of the unborn and the definitions of personhood within Pakistani law.... |
| 1992 SLD 803, 1992 PLC 403 | Appeal No. 467(R) of 1990 , decided on 27.10.1991 | In this significant case, the Federal Service Tribunal addressed the jurisdictional limits of a punishing authority in civil service matters. The case involved LIAQUAT ALI SHAHID, whose termination was initially cancelled but then reinstated by the same authority. The Tribunal clarified that once a departmental appeal is filed, the punishing authority cannot revise its orders, emphasizing the importance of due process in civil service terminations. The judgment underscores the necessity for thorough inquiries before imposing penalties on civil servants, ensuring justice and adherence to procedural safeguards. This ruling has far-reaching implications for civil service law and the rights of employees, making it a crucial reference for similar cases in the future.... |
| 1982 SLD 1557, 1982 PLC 578 | Complaint No. KAR-227 of 1982 , decided on 05.05.1982 | This case revolves around the interpretation of the Industrial Relations Ordinance and the Payment of Wages Act. Ghulam Hussain, an employee, sought benefits under a settlement with the Metropolitan Steel Corporation which was denied by the Labour Court due to his previous election of terms under W.P.I.D.C. Despite the rejection, he approached the Payment of Wages Authority, which led to contempt proceedings initiated by the Labour Appellate Tribunal. The Tribunal's decision emphasized the importance of adhering to prior rulings, maintaining the integrity of legal proceedings, and the necessity of presenting a clear legal position before pursuing claims. The unconditional apology submitted by the respondents resulted in the dropping of contempt proceedings, showcasing the Tribunal's willingness to resolve matters amicably when appropriate. Overall, the decision highlights critical aspects of employment law, the significance of legal representation, and the procedural requirements for c... |
| 1992 SLD 1076 = 1992 CLC 2193 | Regular Second Appeal No. 56 of 1985/BWP , decided on 16.05.1992 | In this case, the Lahore High Court dealt with a second appeal concerning an agricultural land dispute between Rahim Bakhsh and Ghulam Muhammad. The core issue revolved around the validity of an agreement to sell the land. The trial court initially ruled in favor of Rahim Bakhsh, but the decision was reversed by the first appellate court which found in favor of the respondent. However, upon further appeal, the Lahore High Court scrutinized the evidence, particularly the authenticity of the agreement to sell and the timing of the sale deed executed by Ghulam Muhammad in favor of Haji Nazir Ahmad. The court concluded that the evidence presented did not substantiate the claim of the agreement to sell, highlighting the importance of the doctrine of lis pendens in property transactions. The decision emphasizes the need for clear and compelling evidence in contractual disputes and the complexities involved in family-related transactions, particularly when allegations of deceit and familial c... |
| 1986 SLD 77, 1986 PTD 490 | D-2741 of 1985 | This case revolves around the Income Tax Appellate Tribunal's decision regarding the assessment of a non-resident taxpayer and the scrutiny of unexplained investments. The Tribunal examined the validity of the ITO's acceptance of a loss declared by the assessee, which was later challenged by the IAC under Section 66A of the Income Tax Ordinance, 1979. The case highlights critical issues in tax law, including the obligations of taxpayers to substantiate claims with credible evidence, the rights of tax authorities to reassess and revise previous orders, and the legal implications of non-resident status in tax liability. The Tribunal reaffirmed that all income earned within Pakistan, regardless of the taxpayer's residency, is subject to taxation, emphasizing the need for compliance with tax regulations. The decision serves as a precedent for future cases involving foreign income and the tax responsibilities of non-residents, making it significant for legal practitioners and taxpayers alik... |
| 1979 SLD 977, (1979) 117 ITR 789 | IT REF. No. 472 OF 1974 , decided on 18.09.1978 | The case of Bestobell (India) Ltd vs. Commissioner of Income Tax revolves around the issue of tax deductibility of losses arising from the devaluation of the Indian rupee, related to an interest-free loan obtained by the petitioner to finance a government contract. The High Court examined whether the increased liability due to currency devaluation could be classified as a deductible business expense or a capital loss. The court ultimately held that the additional amount payable was a capital loss and not deductible under Section 37(1) of the Income-tax Act, 1961. This judgment is significant in the context of business financing and tax obligations, highlighting the importance of distinguishing between capital and revenue expenditures in tax law. The case references several precedents and emphasizes the mercantile system of accounting in determining tax liabilities. It serves as a critical reference for businesses dealing with foreign currency loans and the implications of currency fluc... |
| 2010 SLD 2845, 2010 PCRLJ 1099 | Criminal Miscellaneous No. 314 of 2009 , decided on 04.03.2010 | The case revolves around the cancellation of pre-arrest bail granted to Ali Abbas, who was charged under section 489-F of the Penal Code for dishonoring cheques. The complainant, Shah Murtaza, argued for bail cancellation citing the respondent's long abscondence and the financial and psychological distress caused. The court found the respondent's defense of stolen cheques unconvincing, particularly since the cheques were signed by him. The court ruled that the respondent's lengthy abscondence disqualified him from the concession of bail, emphasizing the discretion involved in granting bail must be exercised judiciously. The decision underscores the importance of accountability and the legal implications of absconding in criminal cases.... |
| 1991 SLD 21, 1991 PTD 85 | Income-tax Applications Nos. 290, 291 and 292 of 1 , decided on 27.02.1989 | This case revolves around the Income Tax Act, 1961, focusing on the assessments made by the Income Tax Officer for the years 1983-84 to 1985-86. The Commissioner of Income Tax set aside these assessments, claiming they were erroneous and prejudicial to the revenue, prompting an appeal to the Income Tax Appellate Tribunal. The Tribunal found substantial evidence supporting the original assessments, concluding that no new capital investment had occurred during the disputed years and that the business of the assessee had not been wound up. The decision of the Tribunal was upheld, demonstrating the importance of factual evidence in tax assessments and the scrutiny that such determinations undergo in higher courts. This case underscores the critical nature of thorough investigation and documentation in tax-related disputes, emphasizing the role of proper legal representation and understanding of the Income Tax Act. Key terms include tax assessments, income tax appeals, tribunal decisions, a... |
| 1975 SLD 867, 1975 PCRLJ 1202 | Criminal Appeal No. 323 of 1973 , decided on 23.05.1974 | In the case of Qurban Ali vs. The State, the Sindh High Court examined the conviction of Qurban Ali under section 307 of the Pakistan Penal Code for the assault on Zahid Hussain and his wife Mst. Sughran. The incident took place on July 16, 1972, when Zahid Hussain visited the appellant's house to retrieve borrowed items for the appellant's marriage. A confrontation ensued, leading to the appellant using a hatchet to inflict injuries on both victims. Witnesses including the injured parties corroborated the prosecution's account, and the evidence presented indicated the appellant's guilt. The court dismissed the appeal, recognizing the gravity of the offense but reduced the conviction to section 326 due to the nature of the injuries. This case highlights critical aspects of self-defense and provocation within the legal framework of Pakistan, emphasizing the importance of witness credibility and evidence in criminal proceedings.... |
| 1973 SLD 128, 1973 SCMR 348 | Civil Appeal No. 95 of 1960 , decided on 08.06.1961 | This case revolves around the industrial dispute regarding the payment of bonuses to the workers of Gul Ahmad Textile Mill Ltd. The Supreme Court of Pakistan adjudicated on the appeal against the decision of the Industrial Tribunal, which had awarded a bonus to the workers despite the company reporting significant financial losses. The Tribunal's decision was primarily based on perceived profits without adequately accounting for necessary deductions for depreciation and shareholder entitlements. The Supreme Court highlighted the critical need for accurate financial assessments in determining profit distribution and found that the Tribunal's award was vitiated by a clear error. This case underscores the importance of balancing employee benefits with the financial health of the company, ensuring that both workers' rights and shareholders' interests are duly considered in industrial relations.... |
| 2005 SLD 1207, 2005 SCMR 752 | Civil Petition No.2222 of 2001 , decided on 03.01.2003 | This case revolves around the dismissal of Akif Javed, an employee of the Agriculture Development Bank of Pakistan, accused of receiving illegal gratification for employment facilitation. The Supreme Court upheld the Service Tribunal's decision to convert the dismissal into compulsory retirement, citing procedural flaws in the original inquiry and lack of evidence. The case underscores the importance of fair inquiry processes in employment matters and the limited scope of Supreme Court intervention under Article 212(3) of the Constitution. Keywords such as 'Service Tribunal', 'dismissal', 'compulsory retirement', and 'illegal gratification' are essential for understanding the legal implications and relevance of this case in labor law jurisprudence.... |
| 2010 SLD 2508 = 2010 CLC 1017 | In the case before the Lahore High Court, the petitioner, Shahbaz Ali, sought the restoration of a constitutional petition that had been dismissed for non-prosecution. The dismissal occurred on February 10, 2009, and the petitioner claimed ignorance of this dismissal until informed by the executing court. The court examined the petitioner's claims but found them lacking in credibility, particularly due to the absence of specific dates regarding knowledge of the dismissal and the departure of the petitioner's counsel for higher education abroad. The court emphasized the importance of diligence in legal proceedings and noted that the petitioner had not been vigilant in pursuing the matter, which demonstrated indolence and carelessness. The judge ruled that no valid grounds were presented to justify the delay in filing for restoration, leading to the dismissal of the applications. This case underscores the necessity for petitioners to remain proactive and informed about their legal procee... | |
| 2006 SLD 225, 2006 PTD 2623, (2006) 93 TAX 68 | I.T.A. No.1307/LB of 2001 , decided on 17.03.2006 | This case revolves around the interpretation of the Income Tax Ordinance, 1979, specifically sections 62 and 80C, concerning the assessment of tax and the validity of exemptions claimed by the appellant. The Income Tax Appellate Tribunal analyzed the proceedings initiated by the Assessing Officer and found that there was a lack of lawful jurisdiction to switch the basis of assessment from one section to another without proper closure of the initial proceedings. The ruling highlights the importance of maintaining the integrity of distinct tax proceedings under the law. The tribunal's decision underscores the rights of taxpayers to claim exemptions that have been previously granted and the necessity for tax authorities to provide valid justifications for any refusals. This case is significant for taxpayers and legal practitioners navigating income tax laws, especially regarding exemptions and procedural propriety in tax assessments.... |
| 2021 SLD 2197, 2021 PLJ 119 | Crl. P. No. 977 of 2019 , decided on 07.10.2019 | In the case of Crl. P. No. 977 of 2019, the Supreme Court of Pakistan addressed the issue of bail for Khalid Mehmood, who was accused of criminal breach of trust involving forgery. The prosecution alleged that he prepared forged documents with fake signatures of the Deputy Commissioner and delivered them to a co-accused who benefited from the transaction. The Supreme Court emphasized the lack of an expert opinion on the authenticity of the signatures, which raised doubts about the strength of the prosecution's case. Additionally, it was noted that the co-accused had already been granted bail, indicating a lack of evidence against the petitioner. The Court's decision to grant bail was based on the principle of further inquiry under Section 497(2) of the Code of Criminal Procedure. This case highlights the importance of due process and the necessity for substantial evidence in criminal proceedings, particularly in cases involving allegations of forgery and corruption.... |
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| 1976 SLD 869 = 1976 PLC 670 | Appeal No. 4 of 1973 , decided on 12.05.1973 | In the case of Fatima Jinnah Medical College Employees' Union vs. Registrar, Trade Unions, the Labour Appellate Tribunal of Punjab addressed the critical issue of whether a medical college constituted an 'industry' under the Industrial Relations Ordinance, 1969. The ruling clarified the broad definition of 'industry' to include not only business and manufacturing but also services and employment, irrespective of their profit orientation. This landmark decision has implications for the registration of unions in educational institutions and reinforces the recognition of employees' rights in non-commercial sectors. The case emphasizes the importance of understanding statutory definitions in the context of labour relations, ensuring that employees in all sectors, including education, are afforded the protections and rights granted under the law.... |
| 2004 SLD 2818, 2004 PLD 125 | Civil Petition No. 621-P of 2003 , decided on 06.11.2003 | This case revolves around the examination of the no-confidence motion against Subhanuddin, questioning its validity under the North-West Frontier Province Local Government Ordinance, 2001. The Supreme Court of Pakistan, led by Justices Javed Iqbal and Tanvir Ahmed Khan, scrutinized the compliance of procedural requirements essential for the legitimacy of the no-confidence motion. The petitioners contended that the motion was passed without proper adherence to Section 85(4) of the Ordinance, and that notices served were not lawful as they disregarded Section 85(1). The decision emphasized the importance of due process in political proceedings, particularly when such actions can adversely impact an individual's political career. The ruling ultimately converted the petition into an appeal, reflecting the court's commitment to ensuring lawful governance and procedural fairness within local government structures. This case is significant in reinforcing the legal standards applicable to loca... |
| 2021 SLD 482, 2021 PLJ 117 | C.As. Nos. 17 to 29 of 2020 , decided on 07.08.2020 | In the case of C.As. Nos. 17 to 29 of 2020, the Supreme Court of Pakistan addressed the issue of regularization for Temporary Labour Appointment Workers (TLAs) employed by Pakistan Railways. The respondents had initially joined as TLAs for a period of 89 days and were repeatedly reappointed, leading to over a decade of continuous service. The appellants contested their claim for regularization, citing the temporary nature of their employment. However, the court found that the appellants did not provide sufficient evidence to support their position. The ruling emphasized the importance of adhering to established regularization policies, highlighting that past practices had already seen similar employees granted regularization. The court's decision reinforced the rights of employees who have served continuously, ensuring that labor laws and employment rights are upheld in public sector employment. The case is significant in the context of labor rights and the implementation of regulariza... |
| 2003 SLD 538, 2003 SCMR 129 | Civil Appeal No. 1259 of 1996 , decided on 26.09.2002 | This case revolves around a dispute regarding the compensation awarded for land acquired under the Land Acquisition Act (I of 1894). Taj Muhammad and others challenged the valuation of their land, arguing that the compensation awarded was significantly lower than the potential market value of the property, which was situated near a commercial area. The Supreme Court of Pakistan scrutinized the arguments presented by the appellants, who claimed that the lower courts had failed to consider the land's development potential and its proximity to the main bazaar. Ultimately, the Supreme Court upheld the decisions of the lower courts, emphasizing the importance of documented transactions in determining fair compensation. The case highlights critical aspects of land acquisition laws and the legal principles governing property valuation in Pakistan, making it relevant for both legal practitioners and property owners alike.... |
| 2016 SLD 1812 | NLRCivil Appeal No. 363-L of 2015 , decided on 23.12.2015 | In the case of Ch. Nazir Ahmed vs. Ali Ahmed and Another, the Supreme Court of Pakistan addressed the implications of Section 69 of the Partnership Act, 1932 regarding unregistered partnerships. The court dismissed the appeal filed by the appellant, Ch. Nazir Ahmed, seeking dissolution and accounts from the respondent, Ali Ahmed. The crux of the matter lay in whether a suit could be maintained for the dissolution of a partnership that was not registered. The court held that under Section 69, partners of an unregistered firm cannot enforce their rights through legal proceedings, thus rendering the suit invalid. The ruling underscored the necessity for partners to register their firm to gain legal standing in disputes. The judgment serves as a crucial reminder of the legal framework governing partnership laws in Pakistan and emphasizes the importance of compliance with statutory requirements. This case aligns with current discussions on partnership regulations and the need for legal clar... |
| 2013 SLD 2949, 2013 YLR 2836 | Civil Revision Application No. 40 of 2011 , decided on 20.05.2013 | In the case of Shamim Ahmed versus Muhammad Fareed and others, the Sindh High Court dealt with a civil revision application concerning a dispute over possession of immovable property. The applicant, Shamim Ahmed, claimed that the respondents had encroached upon his land, specifically an 8-foot portion adjacent to his property. The lower courts dismissed the suit based on the report of a commissioner, which indicated that both parties had encroached upon public land. The High Court emphasized the limited scope of its revisional jurisdiction, reinforcing that concurrent findings of fact by lower courts cannot be disturbed unless there are significant errors. The decision underscored the importance of evidence in property disputes and the legal standards governing encroachments. This case serves as a critical reference for practitioners dealing with property law and encroachment issues, highlighting the necessity for clear evidence and the challenges in revising lower court decisions.... |
| 1998 SLD 1131, 1998 PTD 1089, (1994) 210 ITR 767 | D.B. Wealth Tax Reference No. 51 of 1983 , decided on 10.11.1993 | The case revolves around the interpretation of section 7(4) of the Indian Wealth Tax Act, 1957, which was inserted by the Finance Act, 1976. This section pertains to the valuation of residential properties owned by the assessee for wealth tax purposes. The Rajasthan High Court examined whether these provisions were procedural and could be applied retrospectively to pending assessments. The court's decision clarified that the provisions are indeed procedural and have retrospective effect, thereby applying to assessments for the years 1972-73 to 1975-76. This ruling aligns with established precedents and highlights the court's commitment to ensuring fair tax practices. The case emphasizes the critical nature of proper asset valuation in wealth tax assessments and the implications for taxpayers. The decision reflects broader themes in tax law, such as the balance between legislative intent and the rights of taxpayers, making it a significant reference point for future cases involving weal... |
| 2007 SLD 255 = 2007 PTD 1274 | Complaint No. 1570 of 2003 , decided on 23.01.2004 | In this case, Messrs A.N. TRADERS (PVT.) LTD filed a complaint against the Secretary of the Revenue Division regarding the adjustment of sanctioned refunds without proper legal process. The complainant had been sanctioned a refund of Rs. 1,468,754 but faced an arbitrary adjustment of this amount based on audit findings without a formal show-cause notice or adjudication, violating the Sales Tax Act, 1990 and Federal Tax Ombudsman Ordinance, 2000. The Ombudsman ruled that the Revenue Division's actions constituted maladministration, highlighting the necessity of due process in tax recovery matters. This case underscores the importance of adhering to legal procedures to protect taxpayers' rights and ensure fair treatment under the law. Key terms include 'maladministration', 'Sales Tax Act', and 'refund adjustment', which are relevant for understanding the legal framework governing tax disputes.... |
| 2000 SLD 1655, 2000 PLC 466 | Appeals Nos.KAR 158 to KAR 162 of 1999 , decided on 16.11.1999 | In the case of ISHRAT UN NISA and others vs. Messrs NABI QASIM INDUSTRIES (PVT.) LTD., the Labour Appellate Tribunal, Sindh, addressed the appeals filed against a decision from the Sindh Labour Court regarding grievances under the Industrial Relations Ordinance, 1969. The Tribunal found that the appeals were filed significantly late, nearly three months after the decision was issued, and the reasons provided for this delay were deemed unsatisfactory. The Tribunal highlighted the importance of adhering to legal timelines and dismissed the appeals on the grounds of being time-barred. This case underscores the critical nature of timely legal action and the implications of failed adherence to procedural requirements in labor law disputes.... |
| 1973 SLD 93, 1973 SCMR 248 | Civil Petition for Special Leave to Appeal No. 82- , decided on 19.04.1973 | This case revolves around the interpretation of the Limitation Act, specifically Article 120, which pertains to the timing of when a right to sue accrues. The Supreme Court of Pakistan examined a petition concerning a gift deed executed in 1957, which the respondent sought to declare void, claiming it was obtained through fraud. The key issue was whether the suit was barred by time. The court concluded that the right to sue began when the respondent discovered the fraud in 1969, making the suit filed in 1970 timely. The judgment emphasized the importance of presenting evidence in rebuttal, as the petitioner failed to challenge the respondent's claims effectively. This ruling reaffirms the principles of fraud in legal proceedings and highlights the necessity for parties to substantiate their claims with adequate evidence.... |
| 1988 SLD 3001, 1988 SCMR 206 | Criminal Petition for Leave to Appeal No. 386 of 1 , decided on 17.11.1987 | In the case of Muhammad Ashiq vs. Muhammad Ashraf and others, the Supreme Court of Pakistan addressed the appeal concerning a murder conviction under Section 302 of the Pakistan Penal Code. The case arose from the Lahore High Court's decision to reduce the death sentence to life imprisonment for the first respondent, Muhammad Ashraf, who was convicted of murdering Ali Muhammad. The Supreme Court, consisting of Justices Nasim Hasan Shah, S. A. Nasrat, and Ali Hussain Qazilbash, concluded that the High Court's reasoning for the sentence reduction was sound and justified. The petitioner's appeal was dismissed as it lacked merit, particularly as the cited previous judgment was found to be factually different. This case highlights critical aspects of criminal law and the judicial process in Pakistan, emphasizing the principles of justice and the evaluation of sentencing in murder cases.... |
| 2008 SLD 1967, 2008 PLD 457 | C.P.L.As. Nos. 42 and 224 to 227 of 2008 , decided on 05.03.2008 | This landmark decision by the Supreme Court of Pakistan addressed the critical issue of accreditation for engineering colleges in Pakistan, specifically the University College of Engineering and Technology at Islamia University, Bahawalpur. The Court examined the implications of the Pakistan Engineering Council Act, emphasizing the need for timely and fair accreditation processes for educational institutions. The ruling underscored the importance of protecting students' rights and ensuring that their hard work is recognized, particularly for those who graduated in 2003 but were denied accreditation for their college. The decision reflects a broader commitment to uphold educational standards and the integrity of the engineering profession in Pakistan. Keywords such as 'Pakistan Engineering Council', 'accreditation', 'Supreme Court', 'engineering education', and 'students' rights' are essential for understanding the case and its significance.... |
| 2024 SLD 4823, 2024 PLD 698 | Intra Court Appeals Nos. 1 and 2 of 2024 in Consti , decided on 21.02.2024 | The case revolves around the constitutional interpretation of the Supreme Judicial Council's authority regarding judges' accountability, specifically in instances when a judge resigns or retires while proceedings against them are pending. The Supreme Court of Pakistan ruled that ongoing proceedings against a judge do not automatically terminate upon their resignation or retirement, thus reinforcing the principle of judicial accountability. This decision is pivotal in maintaining public trust in the judicial system, as it ensures that judges remain accountable for their conduct even after leaving office. The ruling underscores the necessity for the Supreme Judicial Council to conclude inquiries into judges' conduct to uphold the integrity of the judiciary and prevent any perception of judges being above the law. This case highlights the balance between judicial independence and accountability, ensuring that the rights of the public to know the outcomes of misconduct investigations are p... |
| 2002 SLD 1345, 2002 SCMR 1185 | Criminal Petition No.209-L of 2001 , decided on 05.03.2002 | The case revolves around the conviction of Ghulam Muhammad for the murder of Mst. Fateh Khatoon, which was affirmed by the Supreme Court of Pakistan. The incident occurred on July 22, 1998, when Ghulam Muhammad allegedly shot Mst. Fateh Khatoon with a .12-bore gun after witnessing what he claimed was an objectionable situation involving his daughter-in-law. The court evaluated the evidence presented, including witness testimonies and the circumstances surrounding the event. The prosecution successfully established that the act fell under section 302(b) of the Penal Code, indicating that Ghulam Muhammad acted with knowledge that his actions were likely to cause death. The court dismissed the petitioner's claims of provocation and upheld the life sentence, emphasizing the integrity of the judicial process and the importance of reliable evidence in criminal proceedings. This case highlights significant legal principles surrounding murder, intent, and the evaluation of evidence in criminal... |
| 1998 SLD 1400, 1998 SCMR 710 | Constitutional Petition for Special Leave to Appea , decided on 10.04.1996 | This case revolves around the misconduct of a petitioner, NASIR SAEED, who faced allegations of tampering with examination answer sheets. The Federal Board of Intermediate and Secondary Education accused him of collusion with staff to manipulate his answers outside the examination hall. The petitioner was exonerated by the FIA for criminal charges due to lack of evidence at the time of arrest but was still charged by the Board. The Supreme Court of Pakistan reviewed the High Court's dismissal of the petition and found no legal infirmity. The decision underscored the importance of maintaining integrity in educational assessments and the consequences of misconduct. Key issues included the examination process, allegations of unfair means, and the legal framework surrounding educational institutions. The case highlights the robust mechanisms in place to address academic misconduct and the judicial system's role in upholding educational standards.... |
| 2002 SLD 1931, 2002 PLC 1290 | Appeal No.744 of 1995 , decided on 24.04.2001 | In the case of Appeal No.744 of 1995, the Service Tribunal of Punjab addressed the dismissal of a constable from the police service due to prolonged unauthorized absence. The appellant had not reported back after attending court proceedings and remained absent for over five months. A show-cause notice was issued, but he did not respond, leading to disciplinary action under the Punjab Police (Efficiency and Discipline) Rules, 1975. The tribunal considered the arguments from both sides, ultimately finding that while the absence warranted action, the original punishment of dismissal was excessively severe. The tribunal decided to convert this to compulsory retirement, highlighting the importance of due process and fairness in disciplinary matters. This case underscores the balance between maintaining discipline within the police force and ensuring that penalties are proportionate to the misconduct. Keywords related to police discipline, service tribunal decisions, and administrative law a... |
| 2016 SLD 243 | ITA No. 2779/LB/2015 , decided on 07.12.2015 | This case involves the Appellate Tribunal Inland Revenue's decision on appeals by Maple Leaf Cement Factory regarding the Income Tax Ordinance, 2001. The key issues pertained to the determination of the sales ratio for apportioning common expenses, the admissibility of exchange losses, and the treatment of delay payment surcharges. The Tribunal emphasized the necessity of applying a reasonable basis for expense apportionment as stipulated by Section 67 of the Ordinance, ruling that freight and handling charges should be accounted for when determining the sales ratio. Furthermore, the Tribunal reaffirmed that exchange losses, even if not realized, should be recognized under accrual accounting principles. The decision also addressed the disallowance of various financial expenses, asserting the need for proper legal grounding and factual accuracy in tax assessments. This ruling is significant for tax practitioners and corporations, as it clarifies the interpretation of expense apportionme... |
| 2016 SLD 140 | ITA No. 1561/IB/2015 , decided on 11.02.2016 | In the case of M/s. City Sanitary Store vs. The CIR, RTO, Rawalpindi, the Appellate Tribunal Inland Revenue addressed significant issues regarding tax assessments under the Income Tax Ordinance, 2001. The taxpayer, having filed a return declaring an income of Rs. 308,680/-, faced an audit that led to an assessment raising the income to Rs. 1,768,839/-. The tribunal scrutinized the treatment of cost of sales and P&L expenses, determining that the tax officer's disallowance of purchases while accepting sales was contrary to fundamental accounting principles. The tribunal's decision to delete the cost of sales addition and restrict the P&L expenses addition to a justified amount underscores the importance of equitable treatment in tax assessments. This case highlights the necessity for tax authorities to base their assessments on sound accounting practices, offering valuable insights for taxpayers and tax professionals alike, particularly in navigating complex tax laws and ensuring compli... |
| 2002 SLD 2494, 2002 PLD 9 | Civil Revision No. 25 of 2001 , decided on 02.03.2002 | In the case of Civil Revision No. 25 of 2001, the Supreme Court of Azad Jammu and Kashmir addressed the critical legal principles surrounding the right of pre-emption. The case revolved around the plaintiff's failure to deposit the required amount within the specified timeframe, leading to the rejection of their plaint. The court underscored the necessity for strict adherence to procedural requirements in pre-emption suits, stating that the right of pre-emption is an artificial right that disrupts legitimate transactions. The decision reaffirmed that the knowledge of a lawyer is equated with that of the client, reinforcing the duty of counsel to keep their clients informed. This case serves as a pivotal reference for legal professionals dealing with pre-emption laws and emphasizes the judiciary's stance on compliance and diligence in legal proceedings.... |
| 1978 SLD 915, 1978 PLC 25 | Petition No. 91 of 1975 , decided on 19.05.1975 | The case revolves around the termination of 86 workers by the Machine Tools Manufacturing Factory, which was deemed an illegal lockout under the Industrial Relations Ordinance (1969). The Management's claim of retrenchment was challenged by the Machine Tools Labour Union, which argued that the terminations were retaliatory actions against union activities and pending complaints. The Tribunal found the Management's actions unjustified and directed the reinstatement of the terminated workers. This case highlights the importance of protecting workers' rights and the legal definitions surrounding lockouts and retrenchments. Keywords include 'illegal lockout', 'workers' rights', 'industrial relations', and 'retaliatory actions'.... |
| 2010 SLD 2869, 2010 PCRLJ 1253 | Criminal Appeal No. 259 and Murder Reference No. 1 , decided on 08.04.2010 | In the case of Muhammad Yaseen alias Mithoo and Asghar Ali, the Lahore High Court addressed critical issues surrounding the right to legal representation and due process in criminal trials. The appellants were convicted of serious offenses, including murder, but argued that their fundamental right to a fair trial was violated as they were not adequately represented by counsel during key stages of their trial. The court highlighted the importance of the right to cross-examine witnesses as an essential aspect of a fair trial, referencing constitutional provisions and relevant laws that guarantee this right. The decision underscored the court's responsibility to ensure justice, particularly in cases involving capital punishment. The court's ruling not only overturned the convictions but also mandated that the trial court provide the appellants with the opportunity to cross-examine witnesses and secure legal counsel. This case serves as a significant precedent in reinforcing the legal righ... |
| 1992 SLD 799, 1992 PLC 395 | Appeal No. 68(K) of 1989 , decided on 29.10.1991 | In this landmark case adjudicated by the Federal Service Tribunal, the focus was on the termination of an ad hoc civil servant, Dr. Farida Karim, after 16 years of service. The tribunal ruled that the termination was valid, emphasizing the importance of qualifications for regular appointments. The case raised critical questions about civil service regulations and the rights of ad hoc employees, particularly in relation to due process. The decision underscored that terminations made without show-cause notices are permissible under certain conditions, especially when they do not involve punitive measures. This ruling has implications for civil service employment practices, highlighting the necessity for clear guidelines governing ad hoc appointments and terminations. The case cites significant legal precedents and contributes to ongoing discussions about employee rights and administrative fairness in public service. Keywords: civil service law, termination of employment, ad hoc appointme... |
| 2014 SLD 1851, 2014 CLC 1695 | Constitutional Petition No.S-1258 of 2010 , decided on 28.01.2014 | In the case of Sindh High Court's Constitutional Petition No.S-1258 of 2010, the court addressed issues surrounding tenant eviction under the Sindh Rented Premises Ordinance. The petitioners, represented by Afaq Ahmed, contested their eviction based on claims of rent non-payment. The court analyzed the evidence, including the landlord's claim of non-receipt of rent and the tenants' assertion of payment via money order. The judgment highlighted the importance of timely rent payments and the implications of defaulting, ultimately leading to the dismissal of the petition. This case underscores the legal responsibilities of tenants regarding rent payments and the procedural requirements for establishing payment disputes, serving as a critical reference for future landlord-tenant disputes in Pakistan.... |
| 2011 SLD 1488, 2011 PTD 2297 | C. No.19/FE/IB of 2009 , decided on 01.06.2011 | The case revolves around the seizure of goods and machinery from Messrs Excel Tobacco Company (PVT.) Limited by the Customs Intelligence Officer, which was deemed unlawful by the Appellate Tribunal Inland Revenue. The tribunal highlighted the significance of adhering to legal protocols during searches and the necessity for jurisdictional authority in seizure actions. The tribunal's decision underscores the importance of ensuring that excise duties are based on actual production, thereby protecting businesses from unjustified confiscation. This case is pivotal in understanding the regulatory framework of the Central Excise Act and the procedural mandates required for lawful enforcement actions, making it a vital reference for businesses in the excise domain.... |
| 2008 SLD 2971 = (2008) 300 ITR 276 | Writ Petition No. 608 of 1990 , decided on 23.10.2007 | This case revolves around the reopening of an income tax assessment by the Assessing Officer based on alleged excess production and consumption of raw materials by Sanghvi Swiss Refills (P.) Ltd. The court found that the information used by the Assessing Officer was not new and had been previously disclosed. The manufacturing process involved significant wastage of raw materials, which was not factored into the assessment. The court held that the reopening was based on assumptions rather than factual evidence, leading to the conclusion that the conditions for reopening the assessment under section 148 of the Income Tax Act were not fulfilled. The ruling reinforces the importance of due diligence and factual basis in tax assessments, emphasizing that mere suspicion or conjecture cannot justify reopening an assessment. This case highlights key principles in tax law, particularly regarding the necessity of adequate evidence to support claims of income escaping assessment.... |
| 1979 SLD 176 = 1979 PLD 167 | L.P.A. No. 208 and Second Appeal No. 490 of 1970 , decided on 17.10.1978 | This case revolves around the tenant rights under the West Pakistan Urban Rent Restriction Ordinance, particularly focusing on the rights of legal heirs of a deceased tenant. The appeals concerned the eviction of Muhammad Siddiq, who was evicted by the landlord, Mr. Ghadiali, under the pretext of constructing a new building. After the landlord completed construction, legal heirs of the original tenant sought restoration of possession. The court ruled in favor of the heirs, highlighting that the law protects tenants and their families, ensuring their rights to continue tenancy even after the original tenant's death. It reinforced the need for fair judicial processes, emphasizing the importance of natural justice in tenant-landlord disputes. This ruling sets a precedent for future cases involving tenant rights, legal heirs, and property ownership disputes, ensuring that the interests of all parties are considered. The decision underscores the evolving landscape of property law in Pakista... |
| 2023 SLD 6717 | ITA No. 1890/LB/2022 , decided on 11.04.2023 | This case revolves around M/s. Zhengbang Agriculture Pakistan, (Pvt) Ltd's appeal against The CIR, CTO, Lahore, adjudicated by the Appellate Tribunal Inland Revenue. The case citation is 2023 SLD 6717, with hearings conducted on March 28, 2023, and the decision delivered on April 11, 2023. The legal framework is based on the Income Tax Ordinance, 2001, specifically Section 120(1). The tribunal, presided over by AYESHA FAZIL QAZI, considered the arguments from both sides regarding tax compliance and obligations. The decision is significant in understanding the application of tax laws in Pakistan, especially concerning agricultural enterprises. The case highlights the importance of legal representation in tax disputes and the role of the appellate tribunal in ensuring fair adjudication of tax-related issues. Keywords: tax compliance, Income Tax Ordinance, appellate tribunal, legal representation, agricultural enterprises, Lahore.... |
| 2007 SLD 2790, 2007 CLD 232 | Suit No.B-25 and C.M.A. No.4138 of 2006 , decided on 31.08.2006 | This case revolves around a dispute between the plaintiffs, who are mortgagors, and K.A.S.B. Bank Ltd., the financial institution. The plaintiffs filed for an injunction to prevent the bank from selling their mortgaged properties, claiming that the bank charged them excessive mark-up rates contrary to their agreement. The court analyzed the relevant laws, particularly the Financial Institutions (Recovery of Finances) Ordinance, which sets strict guidelines for such disputes. The court concluded that the plaintiffs did not meet the criteria required for an injunction, as they failed to demonstrate that the mortgage was invalid or that all dues had been paid. The court highlighted the importance of adhering to statutory provisions in financial matters, ensuring that banks can recover debts while balancing the rights of borrowers. The ruling emphasizes the mandatory nature of legal provisions governing financial institutions, reinforcing the need for borrowers to fulfill their obligations... |
| 2021 SLD 2693, 2021 SCMR 1257 | Civil Petition No. 593 of 2020 , decided on 16.04.2021 | In the case of Performance Automotive (Pvt.) Ltd. vs. Akbar Adamjee and Others, the Supreme Court of Pakistan addressed a dispute concerning the breach of a vehicle order agreement. The petitioner, Performance Automotive, contended that due to issues with customs clearance, they were unable to deliver a customized Porsche vehicle to the respondent, Akbar Adamjee. The court examined the relevant provisions of the Sale of Goods Act, specifically Section 58, which allows for specific performance in cases involving specific goods. The court ruled that the vehicle in question was indeed a specific good, as it was specially manufactured to the respondent's specifications. The ruling highlighted that damages could not suffice as remedy for the breach, reinforcing the legal principle that specific performance must be enforced for unique goods. The decision reflects the judicial commitment to uphold contractual agreements and protect consumer rights in the context of high-value transactions inv... |
| 2014 SLD 1216, 2014 PCRLJ 197 | Quashment Petition No.28-B of 2013 , decided on 28.10.2013 | In the Peshawar High Court case involving Asal Mar Din vs. Farid Gul, the court addressed the misuse of authority by Investigating Officers under Section 169 of the Criminal Procedure Code. The petitioner challenged the release of the respondent-accused on personal bond, citing a lack of legal justification. The court emphasized that such decisions must consider the merits of the case and that the Investigating Officer cannot evaluate evidence to favor the accused. This case highlights the critical balance of power within the legal system, ensuring that the rights of victims are protected while maintaining fair judicial processes. The judgment reinforces the need for adherence to legal protocols to prevent arbitrary actions by law enforcement, thereby securing justice for all parties involved.... |
| 1998 SLD 1496, 1998 PLC 897 | Civil Petition No. 24 of 1995 , decided on 29.05.1995 | This case involves Muhammad Hussain, a permanent Way Inspector at Pakistan Railways, who was removed from service due to alleged misconduct. The order was issued by a Member of the Mechanical Engineering department, which was disputed as he was not the designated Authority according to the Railway Servants (Efficiency and Discipline) Rules, 1975. The Federal Service Tribunal overturned the removal, citing the lack of lawful authority in the decision-making process. The Supreme Court has now taken up the case to clarify the delegation of powers and the legality of the removal order issued by a non-designated officer. This case highlights critical issues regarding administrative authority and procedural fairness in disciplinary actions within public service sectors. It raises important questions about the interpretation of legal designations and the extent of authority held by various officers in the hierarchy of Pakistan Railways. Legal professionals and scholars may find this case sign... |
| 1969 SLD 184, 1969 SCMR 78 | Petition for Special Leave to Appeal No. 200 of 19 , decided on 28.06.1968 | In the case of MUHAMMAD ASHRAF AND others vs THE STATE, the Supreme Court of Pakistan dealt with a petition for special leave to appeal regarding bail denial following convictions under sections 307 and 342 of the Penal Code. The court scrutinized the High Court's decision and the proper exercise of judicial discretion concerning bail. The court emphasized that the previous convictions had to be upheld until a determination was made by the appellate court. The key legal principles involved included bail provisions under the Criminal Procedure Code and the implications of sections 307, 323, and 324 of the Penal Code. The ruling reinforced the standards for bail in criminal cases, affirming the necessity for a thorough judicial process. This case highlights the nuances of criminal law in Pakistan and the rigorous standards required for overturning lower court decisions. Keywords include criminal law, bail, judicial discretion, and appellate review.... |
| 1988 SLD 1764, (1988) 173 ITR 445 | D-2741 of 2016 , decided on 05.04.1988 | In the case of Commissioner of Income Tax v. Pushpa Devi, the Patna High Court addressed critical issues regarding the assessment of income tax returns filed by women and minors under the Income Tax Act, 1961. The court examined the applicability of section 143(1) versus section 143(3) in cases where returns were filed by individuals in vulnerable categories. The High Court found that the Tribunal's decision to uphold the Income Tax Officer's assessment was flawed as it failed to adhere to the mandatory inquiry requirements outlined in the Act. The ruling emphasized the significance of conducting thorough investigations to ascertain the legitimacy and source of income for tax purposes. This case has implications for future assessments involving similar demographics, highlighting the importance of safeguarding revenue interests while ensuring fair treatment of all taxpayers. Keywords include 'Income Tax Act', 'assessment procedures', 'tax compliance', 'revenue protection', and 'judicial... |
| 2003 SLD 1142, 2003 PLC 1547 | 700 (L) of 1999 , decided on 23.01.2003 | In the case of Muhammad Mehmood vs. General Manager, Utility Stores Corporation, the Federal Service Tribunal addressed the dismissal of Muhammad Mehmood from his position at the Utility Stores Corporation due to allegations of misappropriation and absence from duty. The tribunal found that the charges did not warrant such a severe penalty, especially considering that Mehmood had deposited the price of the allegedly misappropriated goods and had been compelled to sell them due to external pressures. The tribunal ruled that the dismissal was excessively harsh and converted it to a reduction in his position for three years, reinstating him to his job. This case highlights the importance of fair treatment in employment law and the need for penalties to be commensurate with the severity of the offense. It further underscores the significance of context in evaluating employee conduct. Overall, the ruling reflects a commitment to justice and equitable treatment in civil service matters.... |
| 2015 SLD 1068 = 2015 YLR 2595 | Cr. B. A. No. S-1226 of 2013 , decided on 30.05.2014 | In the case of Muhammad vs. 1st Additional Sessions Judge, the Sindh High Court addressed the bail application of the accused in a serious criminal matter involving multiple charges under the Penal Code. The court meticulously analyzed the applicable laws, particularly the Criminal Procedure Code and the Penal Code, focusing on the provisions of sections related to bail eligibility and the nature of the offenses charged. The court noted that while the trial court had previously denied bail based on the severity of the charges, it found that the legal framework allows for bail unless the crime falls within certain prohibitory clauses, which was not established in this instance. The decision underscored the principle that bail should be granted as a rule, with refusal being an exception, and the necessity for further inquiry into the circumstances surrounding the case. The court ultimately ruled in favor of granting bail, emphasizing the importance of fair trial rights and the presumptio... |
| 1984 SLD 297, 1984 MLD 279 | D-653 of 1983 , decided on 19.12.1983 | In the case of S.G.RAUF & COMPANY vs ASSISTANT DIRECTOR, DIRECTORATE OF INTELLIGENCE and INVESTIGATION (CUSTOMS and EXCISE), the Sindh High Court addressed the legality of a show-cause notice issued under Section 171 of the Customs Act, 1969. The petitioner had imported a glycerine recovery plant for installation in Uthal, Baluchistan; however, the machinery was installed in Karachi instead. The court highlighted the exemption from customs duty for certain areas and reiterated the importance of following procedures, including the execution of an indemnity bond. Despite arguments regarding the unavailability of essential utilities in Uthal, the court found no merit in the petitioner's claims. This case underscores the significance of compliance with customs regulations and the court's reluctance to interfere in preliminary matters, reinforcing the legal framework governing customs duties and the responsibilities of importers.... |
| 2024 SLD 3822, 2024 PLJ 36 | W.P. No. 2921 of 2019 , decided on 24.01.2023 | This case revolves around the protection of common land (chiragah) in Mouza Tumair, Islamabad, against illegal conversion for residential development. The court examined the implications of the Constitution of Pakistan, particularly regarding the preservation of common land as stipulated in the Shart Wajib-ul-Arz agreement among local landlords. The decision underscores the necessity for the Chief Commissioner of Islamabad to implement measures to restore and maintain the character of the chiragah, ensuring it remains accessible for public use. The ruling reiterates the legal framework surrounding land use and the authority of revenue officials in managing common lands, highlighting the importance of compliance with established land revenue laws and regulations.... |
| 1961 SLD 172, (1961) 41 ITR 125 | IT REFERRED CASE No. 8 OF 1959 , decided on 30.11.1960 | In this case, the Mysore High Court dealt with the penalties imposed on S. Narayanappa & Bros. for failing to comply with income tax regulations during the assessment years 1951-52 to 1954-55. The court analyzed the provisions of the Income-tax Act, 1961, and the Indian Income-tax Act, 1922, particularly focusing on sections related to penalties for non-compliance. The central issue was whether the Income-tax Officer could impose penalties under both sections 28(1)(a) and 28(1)(b) when the assessee failed to file a return. The court concluded that imposing penalties under both clauses was not permissible, emphasizing that the Income-tax Officer could only levy a penalty under section 28(1)(a) in cases where no return was filed. This ruling highlights the importance of adhering to procedural requirements in tax law and affirms protections for taxpayers against excessive penalties without clear legal authority. This case is significant in understanding tax law compliance and the limitati... |
| 2013 SLD 2513, 2013 YLR 940 | Criminal Appeal No. 661 of 2011 , decided on 14.12.2012 | This case revolves around a criminal appeal against the acquittal of the accused in a kidnapping and assault case. The Peshawar High Court, presided over by Justice Rooh-ul-Amin Khan, dismissed the appeal filed by Murad Ali, the complainant, against the trial court's decision that acquitted the accused. The prosecution alleged that the accused had kidnapped Murad Ali and attempted to kill him. However, the High Court found that the evidence presented was insufficient to prove the charges beyond a reasonable doubt. Key factors included the lack of identification of the accused during the identification parade, absence of any injuries on the complainant despite allegations of assault, and the failure to recover any evidence supporting the prosecution's claims. The decision highlights critical legal principles regarding the burden of proof and the presumption of innocence in criminal cases. The Court cited precedents to reinforce its ruling, emphasizing the need for credible evidence in c... |
| 2006 SLD 1905, 2006 PLC 1304 | Civil Appeal No.1826 of 1997 , decided on 10.09.2006 | The case revolves around the termination of Sarfraz Ahmed, who was employed as an Assistant Director Labour on an ad hoc basis by the Government of Sindh. The Supreme Court of Pakistan examined the legality of his termination, which occurred without due process or justification. The Court noted that Sarfraz had been appointed under the competent authority and had fulfilled his duties for almost ten years, thereby accruing a right to regularization. The ruling highlighted the importance of following natural justice principles in public service appointments and terminations. The decision to allow Sarfraz's appeal reinforces the judicial stance on protecting the rights of employees against arbitrary actions by public authorities. This case is significant for understanding employment rights within public service, particularly regarding ad hoc appointments and the necessity for fair treatment under employment law.... |
| 2019 SLD 2357, 2019 PLJ 323 | Crl. Misc. Appln. No. 693 of 2018 & Jail Petition , decided on 30.07.2018 | The Supreme Court of Pakistan deliberated on the case of Shafqat @ Shafaat, who was convicted of murder under Section 302(b) of the Pakistan Penal Code. The case arose following a compromise where the legal heirs of the victim forgave the convict, leading to an application for the compounding of the offence. The court acknowledged the significance of forgiveness in Islamic jurisprudence but clarified that such forgiveness does not erase the conviction. The ruling emphasized the need for a larger bench to address the implications of compounding and the automatic acquittal of convicts. This decision is crucial for understanding the legal framework surrounding murder cases and the role of forgiveness in the judicial process. The court also highlighted the distinction between ending punishment and erasing a conviction, which has far-reaching consequences for future cases.... |
| 2011 SLD 2064, 2011 SCMR 621 | Civil Petition No. 226-L of 2005 , decided on 22.07.2009 | In the case of Sultan Ahmad vs. Muhammad Yousuf, the Supreme Court of Pakistan addressed a civil petition concerning a sale deed challenged by an illiterate Pardanashin woman. The Court highlighted the importance of credible evidence, the necessity of at least two witnesses to validate the transaction under the Qanun-e-Shahadat, and the failure of the defendants to discharge their burden of proof. The case underscores the significance of protecting vulnerable individuals in property transactions and ensuring that legal processes adhere to established evidentiary standards. The ruling reinforces the principles of justice and fairness in civil proceedings.... |
| 2008 SLD 678, 2008 CLC 322 | Civil Appeal No.23 of 2005 , decided on 10.12.2007 | In the case of Mst. Zubaida Khanum vs. Jahanzeb Khan, the Shariat Court addressed the critical issues of guardianship and custody under the Guardians and Wards Act, 1890. The case revolved around the custody of two minor daughters following the divorce between the parents. The court underscored that the welfare of the minors is the foremost consideration in custody matters. Despite the father's natural guardian status, the court favored the mother due to her ability to provide warmth and affection, which is essential for the children's development. The decision reflects the court's commitment to ensuring the best interests of the minors, aligning with personal law guidelines while also considering the practical aspects of care. This case sets a significant precedent in family law, particularly in the context of custody disputes, emphasizing the role of the mother in nurturing and upbringing. Keywords such as guardianship, custody, family law, and welfare of minors capture the essence o... |
| 2009 SLD 1448, 2009 PTD 81 | I.T.As. Nos.2222/LB, 2223/LB, 2232/LB, 2233/LB, 22 , decided on 02.09.2008 | The case revolves around the interpretation and application of the Income Tax Ordinance, 1979, specifically sections 61 and 62. The Appellate Tribunal Inland Revenue scrutinized the validity of notices issued to the assessee requiring the production of books of account. It was determined that the notice under section 62 was improperly issued, as it did not follow the necessary legal procedures. This led to the cancellation of assessments by the Tribunal, emphasizing the importance of adhering to statutory requirements in tax assessments. The case highlights key issues in tax law and the significance of proper procedural compliance, relevant to tax professionals and legal practitioners. Keywords: Income Tax Ordinance, statutory compliance, tax assessment, Appellate Tribunal, judicial review.... |
| 2000 SLD 408, 2000 PTD 2958, (2000) 82 TAX 433 | I.T.As. Nos.6, 8, 10 and 14 of 1999 , decided on 12.04.2000 | In the case of I.T.As. Nos. 6, 8, 10 and 14 of 1999 decided by the Lahore High Court, the court examined the applicability of the Workers Welfare Fund Ordinance on industrial establishments that claim exemptions under the Income Tax Ordinance, 1979. The court emphasized that exempt income is still considered assessable income, and the obligation to pay the Workers Welfare Fund remains intact regardless of any tax exemptions granted under the Income Tax Ordinance. The ruling clarified the distinction between assessable and taxable income, reinforcing that all income above a certain threshold is assessable, even if it is exempt from income tax. This case highlights the nuanced interplay between different tax legislations in Pakistan, particularly regarding the obligations of industrial establishments under the law. The judgment serves as a critical reference for future cases involving tax exemptions and obligations, ensuring compliance with fiscal responsibilities while protecting worker... |
| 2001 SLD 1605, 2001 SCMR 1919 | Criminal Appeals Nos.372, 373 and 374 of 1995 , decided on 04.06.2001 | In this case, the Supreme Court of Pakistan dealt with three criminal appeals concerning the acquittal of several individuals accused of kidnapping for ransom. The decision highlighted the principles of evidence appreciation in criminal trials, emphasizing the need for courts to adhere to established judicial norms. The court found that the High Court had not justified its decision to acquit the accused, as it had disregarded substantial evidence that pointed towards their guilt. The judgment reiterated the importance of the abductee's testimony, which was deemed reliable and confident, as he had no reason to falsely implicate the accused. Ultimately, the court set aside the acquittal, reinstating the convictions and sentences of the accused, thereby reinforcing the legal standards in kidnapping cases. This case serves as a significant precedent for future cases involving similar charges, illustrating the critical role of evidence in ensuring justice.... |
| 2022 SLD 1495, 2022 PLJ 8 | W.P. No. 38218 of 2021 , decided on 27.10.2021 | In the Lahore High Court case of W.P. No. 38218 of 2021, presided over by Justice Shahid Karim, the court addressed the issue of concessionary tariffs for new zero-rated industrial consumers. The petitioners, MI Hosiery and others, sought clarification on the effective date for these tariffs as communicated in a letter from the Federal Board of Revenue (FBR) dated 4.10.2021. The court ruled in favor of the petitioners, stating that the concessionary tariffs would be applicable from the date specified in the FBR's letter. This decision is significant for industrial consumers seeking financial relief through tariff concessions. The court emphasized the obligation of distribution companies to adhere to the directives issued by the Ministry of Energy. This ruling not only resolves the immediate concerns of the petitioners but also sets a precedent for similar cases involving tariff classifications and consumer rights within Pakistan's industrial sector. The implications of this ruling are ... |
| 2016 SLD 3033, 2016 PTD 2532 | D-419 of 1986 , decided on 12.02.2016 | In the case of Hamdard Laboratories (Waqf) vs. Federation of Pakistan, the Sindh High Court addressed the classification of honey under tax law. The petitioner argued that honey, being a natural product with medicinal qualities, should not be subjected to sales tax or excise duty. However, the court ruled that honey is primarily a food item and does not meet the legal definition of medicine as outlined in various laws, including the Sales Tax Act and the Sindh Pure Food Ordinance. The court highlighted that the medicinal properties of honey do not negate its classification as food. This ruling clarifies the tax obligations related to honey products and reinforces the distinction between food and medicine in legal terms.... |
| 1971 SLD 263 = 1971 SCMR 400 | Criminal Appeals Nos. 70 and 71 of 1970 , decided on 20.04.1971 | In the case of Criminal Appeals Nos. 70 and 71 of 1970, the Supreme Court of Pakistan addressed the brutal murder of Allah Ditta, examining the intentions and actions of the accused, Sikandar and others. The court analyzed the nature of the injuries inflicted, which included multiple incised wounds that were sufficient to cause death. The justices concluded that the accused had not only intended to kill but also to inflict severe pain. The court's ruling emphasized the gravity of the offenses under the Penal Code, particularly sections 302 and 304, reinforcing the legal framework surrounding murder and culpable homicide. This case serves as a crucial reference for understanding the application of intent in criminal law, particularly in murder cases. Keywords such as 'criminal law', 'murder case', 'Supreme Court ruling', and 'intent in homicide' are essential for legal scholars and practitioners to comprehend the implications of this decision.... |
| 1971 SLD 240, 1971 SCMR 344 | Civil Petition for Special Leave to Appeal No. 10 , decided on 05.04.1971 | In the case of Ghulam Muhammad and others vs. The Commissioner, Sargodha Division, the Supreme Court of Pakistan addressed a dispute concerning the holding of cattle fairs in Jauharabad and Khushab. The petitioners, who had secured rights to hold fairs on specific days, contested an order from the Commissioner permitting daily fairs. The Court highlighted the legal principles of locus standi, concluding that the petitioners, not being parties to the original dispute between local authorities, could not challenge the decision. This case underscores the importance of being directly affected by a legal ruling to have standing in court. The ruling also clarifies the application of Section 114 of the Municipal Administration Ordinance, which deals with disputes between Municipal Committees and Local Councils. The judgment serves as a significant reference for similar cases involving local government disputes and the rights of individuals in administrative matters.... |
| 2024 SLD 4797, (2024) 130 TAX 352 | ITR No. 21716 of 2022 , decided on 12.05.2022 | In the case of ITR No. 21716 of 2022, the Lahore High Court dealt with the taxpayer's appeal against the dismissal of their case by the Appellate Tribunal Inland Revenue. The court analyzed the compliance of the tax audit process and the taxpayer's claims regarding exempt income. Key legal provisions from the Income Tax Ordinance, 2001 were scrutinized, particularly sections related to audit timelines and the requirements for claiming exempt income. The court highlighted the importance of timely cooperation during audits and the consequences of failing to meet statutory obligations. The ruling underscored the necessity for taxpayers to substantiate their claims with adequate documentation to avoid adverse tax implications. This case serves as a significant reference for future tax disputes involving audit procedures and the conditions required for claiming tax exemptions.... |
| 2003 SLD 705, 2003 SCMR 1718 | Civil Petition No.349-L of 2002 , decided on 16.04.2003 | This case revolves around the disciplinary actions taken against BASHARAT ALI, a civil servant in Grade-17, by the Special Secretary of Education (Schools). The imposition of a penalty was challenged on the grounds that the Special Secretary lacked the authority to impose such a penalty. The Supreme Court of Pakistan emphasized the importance of lawful authority in administrative decisions, particularly in disciplinary proceedings. The court's decision to remand the case for further consideration by the competent authority highlights the necessity of following proper legal procedures. This case serves as a significant reference for civil service law and administrative justice in Pakistan, ensuring that civil servants' rights are safeguarded against unauthorized actions by departmental authorities. Keywords include 'disciplinary proceedings', 'civil servant rights', 'administrative justice', and 'legal authority'.... |
| 2013 SLD 2417, 2013 YLR 603 | Constitution Petition No. S-671 of 2011 , decided on 11.12.2012 | In the case of Mst. Fakharunnisa vs. Hassan Ali and others, the Sindh High Court addressed the issue of ejectment of a tenant under the Sindh Rented Premises Ordinance. The petitioner, claiming to be the ex-wife of the landlord, sought to intervene in the ejectment proceedings, asserting ownership of the premises. However, the court found that her application was rightly dismissed by the Rent Controller and the appellate court, as she was neither a necessary nor a proper party to the proceedings. The court emphasized that the petitioner had no standing to challenge the ejectment order, as it was not contested by the parties involved in the rent proceedings. The decision reinforced the importance of adhering to the procedural requirements set out in the relevant laws governing landlord-tenant relationships. The ruling highlights the limitations of claims made by individuals asserting ownership without appropriate legal backing, thus serving as a significant reference for future cases in... |
| 2024 SLD 4617, 2024 PLJ 130 | C.R. No. 813 of 2021 , decided on 17.03.2023 | In the case of C.R. No. 813 of 2021, the Quetta High Court addressed a civil revision petition concerning the conditional withdrawal of a suit filed under the Civil Procedure Code, 1908. The respondents sought permission to withdraw their suit, asserting a lack of material documents; however, the court found this insufficient. The ruling emphasized the necessity of demonstrating either a formal defect or sufficient grounds for withdrawal as outlined in Order XXIII Rule 1 of the Code. The court criticized the Trial Court's non-speaking orders and lack of judicious consideration, ultimately allowing the petitioners' challenge against the previous decisions. This case underscores the importance of clarity and substantiation in legal applications, particularly in civil procedure matters, and reaffirms the standards required for conditional withdrawal of suits.... |
| 2011 SLD 2433 = (2011) 332 ITR 14 | D-2741 of 2016 , decided on 01.01.2011 | In the case of Great Eastern Exports vs. Commissioner of Income Tax, the Delhi High Court addressed the critical issue of how deductions under the Income-tax Act, particularly sections 80HHC and 80-IA, should be computed. The court's ruling clarified that when an assessee claims a deduction under section 80-IA, the amount of that deduction must be deducted from the gross profits when computing deductions under section 80HHC. This interpretation was influenced by legislative changes made in 1999, highlighting the importance of understanding the relationship between different sections of the Income-tax Act. The ruling aims to prevent taxpayers from claiming excessive deductions that exceed the actual profits and gains derived from their businesses. This case serves as a pivotal reference point for future cases involving similar issues, reinforcing the need for clear accounting practices in tax filings.... |
| 1987 SLD 962, 1987 PLC 53 | KAR-170 of 1986 , decided on 10.08.1986 | The case revolves around the dismissal of a workman, Syed Zulfiqar Hyder, who was employed as a conductor by the Karachi Transport Corporation. He was charged with misconduct for allegedly collecting fares without issuing tickets. The Labour Court ruled in favor of the respondent, stating that the Corporation failed to establish the charges due to lack of evidence and independent witnesses. The appeal by the Corporation was dismissed by the Labour Appellate Tribunal, which upheld the Labour Court's decision, emphasizing the importance of proper evidence in domestic inquiries. This case highlights key issues in labor law, particularly regarding the rights of workers and the obligations of employers to substantiate claims of misconduct. Keywords: labor law, misconduct, grievance petition, employee rights, evidence in labor disputes.... |
| 1995 SLD 219, 1995 SCMR 994 | Civil Petition No. 304(L) of 1993 , decided on 13.06.1994 | This case revolves around the procedural intricacies of civil litigation in Pakistan, specifically addressing the standards of evidence and the rights of plaintiffs in civil suits. The Supreme Court of Pakistan emphasized the importance of allowing parties to present their evidence before dismissing a suit. It highlighted the need for a holistic approach to resolving legal issues, particularly in cases where multiple preliminary issues are present. This ruling serves as a precedent for ensuring that plaintiffs are not unjustly denied their day in court, reinforcing the principles of fairness and justice within the civil procedure framework. The decision adheres to the broader legal doctrines encapsulated in the Civil Procedure Code and the Constitution of Pakistan, underscoring the judiciary's commitment to upholding due process. Legal professionals must navigate these provisions carefully to protect their clients' rights effectively.... |
| 2008 SLD 1796, 2008 SCMR 1228 | Criminal Appeal No.340 of 2005 , decided on 06.05.2008 | In the case of Abdul Majeed vs. The State, the Supreme Court of Pakistan dealt with the appeal of Abdul Majeed, who was convicted of murdering Fazal Karim under section 302 of the Penal Code. The case highlighted the principles of evidence evaluation, where the Court emphasized the importance of credible witness testimonies even in the absence of physical evidence like blood-stained earth or empty cartridges. The Court reiterated that the prosecution's burden was met by establishing the presence of reliable witnesses who corroborated the events leading to the murder. The decision also reaffirmed the legal standards for reappraising evidence, which is critical in criminal law. This case serves as a significant reference for future cases involving circumstantial evidence and witness reliability in Pakistan's judicial system.... |
| 1997 SLD 631, 1997 CLC 456 | Judicial Miscellaneous No.69 of 1990 , decided on 13.10.1996 | This case revolves around a petition filed by Arshad Tanveer, Chairman of the S.I.T.E. Association of Industry, seeking the winding-up of the Sindh Industrial Trading Estates Limited (S.I.T.E.), a company limited by guarantee established to facilitate industrial development. The petitioners claimed that the Board of Directors was illegal and sought various declarations regarding the validity of directors and the company’s management. The court, however, ruled that the petitioners lacked the necessary locus standi to maintain the petition due to their status as contributories and the failure to meet the requirements stipulated under the Companies Ordinance, 1984. The case underscores the stringent criteria for contributories to initiate winding-up proceedings and highlights the importance of adhering to corporate governance protocols. Key legal principles regarding contributory status, locus standi, and the conditions under which a company may be wound-up were thoroughly examined. The c... |