Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1955 SLD 129, 1955 PLD 679 | Criminal Appeal No. 73 of 1955 , decided on 06.05.1955 | In the case of Shahu vs. The Crown, the Lahore High Court addressed the conviction of Shahu, an absconder involved in a murder where he and his companions attacked a complainant party, leading to the death of Muhammad Yar. The court examined the nature of the offence, distinguishing between grievous hurt and murder under the Pakistan Penal Code. The previous findings against his companions were deemed irrelevant to his case. The court concluded that the appellant was guilty of a more serious offence than initially assessed and upheld the conviction under section 302 P.P.C. The final sentence was reduced to transportation for life due to various mitigating circumstances. This case highlights critical aspects of criminal law, particularly regarding the interpretation of offences and the implications of prior convictions on subsequent cases.... |
| 2021 SLD 663 = 2021 PLD 61 | F.A.O. No. 204 of 2011 , decided on 04.06.2020 | In the case of F.A.O. No. 204 of 2011, the Lahore High Court addressed the appeals concerning jurisdiction issues under the Punjab Consumer Protection Act, 2005. The appellants had purchased tickets from Saudi Arabian Airlines for travel to Saudi Arabia. They claimed to have faced issues boarding their flight due to security checks that resulted in their passports being withheld. They alleged faulty services from the airline, seeking compensation for damages. However, the Consumer Court ruled that it lacked jurisdiction as the cause of action arose at Jeddah Airport, outside its territorial limits. The Lahore High Court upheld this decision, clarifying that the jurisdiction of the Consumer Court is determined by the location where the cause of action arises and emphasized the need for a valid claim to establish jurisdiction. The court also discussed the implications of service provider liability under the Act, reiterating that mere allegations of faulty service without substantiated cl... |
| 1993 SLD 1505, 1993 PLC 783 | Civil Appeal No. 50 of 1992 , decided on 15.04.1993 | In the case of Sardar Said Muhammad Khan v. Azad Government of the State of J&K, the Supreme Court examined the dismissal of a civil servant accused of misconduct, including submitting fictitious reports. The court ruled that the inquiry process was sufficient given the admitted facts, and reiterated that civil servants must not comply with illegal directives. The judgment highlighted the legal framework governing civil service conduct and disciplinary actions, affirming the validity of the penalties imposed under the Azad Jammu and Kashmir Civil Servants (Efficiency and Discipline) Rules, 1977. The case serves as a critical reference for the principles of administrative law and civil service regulations within the region, emphasizing accountability and adherence to lawful conduct in public service.... |
| 2011 SLD 1591, 2011 PLC 189 | Appeal No.106 of 2009 , decided on 21.04.2010 | This case revolves around the dismissal of Lubna Pasha from her position as Assistant Secretary (Computer) due to allegations of corruption and misconduct. After her dismissal on January 24, 2008, she filed a departmental appeal, which remained unresolved until the filing of this service appeal. The primary issue was the significant delay in filing the appeal, which was more than 394 days late. The Tribunal noted that no application for condonation of this delay was submitted, nor was there any oral request made during the proceedings. The appellant's claim of illness was deemed insufficient without corroborating evidence. The Tribunal referenced several previous rulings to underscore the importance of adhering to the statutory timelines for filing appeals. Ultimately, the appeal was dismissed as time-barred, highlighting the critical nature of procedural compliance in legal proceedings.... |
| 1991 SLD 1796, 1991 PLC 33 | Appeal No. 440/1088 of 1988 , decided on 23.05.1990 | In the case of Sher Ali Khan vs. Commissioner, Multan Division, the Service Tribunal of Punjab addressed the appeal of a civil servant who was compelled to retire based on unsatisfactory service records that were not communicated to him. The Tribunal, led by Chairman Muhammad Mahmud Aslam Pirzada and Member Abdul Hamid Khan, scrutinized the service records, highlighting that the appellant had a commendable service history with only a few uncommunicated adverse remarks. This case emphasizes the legal protections provided to civil servants under the Punjab Civil Servants Act, as well as the jurisdiction of the Service Tribunal in overturning unjust retirement orders. The decision reflects the principles of fairness and accountability in public service, ensuring that adverse evaluations must be communicated to the individuals concerned. The judgment also reinforces the significance of maintaining a transparent evaluation system within government services, thereby promoting trust and integ... |
| 2004 SLD 3311, 2004 PLJ 188 | R.S.A. No. 38 of 1982 , decided on 20.05.2003 | In the case of Mst. Zubeda Begum vs. Mst. Sat Bharai, the Lahore High Court dealt with a property dispute concerning a sale-deed. The appellant claimed that the sale-deed executed by the respondent was forged, while the trial court found that neither party could prove their title to the property. The court emphasized the need for legal heirs to properly establish their rights in property transactions, particularly in cases involving inheritance. The decision underscored the necessity for procedural fairness in legal proceedings, allowing for amendments to pleadings when necessary to ensure justice is served. The case is significant in understanding property law, inheritance rights, and the procedural aspects of the legal system in Pakistan, reinforcing the need for clear evidence in ownership claims.... |
| 2006 SLD 2021, 2006 CLC 492 | Suit No.768 of 2000 , decided on 17.01.2006 | This case revolves around the enforcement of a foreign judgment concerning a debt dispute. The plaintiff, Messrs Farm and Foods International, sought recovery of a substantial amount based on a prior decree from a Dubai court. The primary legal issues included the applicability of the Limitation Act and Civil Procedure Code regarding foreign judgments. The court highlighted the necessity of written acknowledgment for claims under the Limitation Act, ruling that the absence of such acknowledgment rendered the plaintiff's claims untenable. The decision reinforces critical legal principles regarding limitations and the enforcement of foreign judgments within Pakistani jurisdiction, emphasizing the need for compliance with procedural norms. The case is significant for practitioners dealing with cross-border commercial disputes, particularly in understanding the limitations imposed by local laws on the enforcement of foreign decrees.... |
| 1996 SLD 295, 1996 PLC 107 | Cases Nos. 4-A(101) and 24(140) of 1995 , decided on 21.09.1995 | In the case before the National Industrial Relations Commission, the petitioners, who were employed as Divisional Accountants at the Capital Development Authority, challenged their transfers as unfair labor practices. The Commission ruled that the petitioners, having been promoted to officer grade, no longer qualified as 'workers' under the Industrial Relations Ordinance. The ruling emphasized that the right to transfer employees lies with the employer, and without evidence of trade union activities or victimization, the case was dismissed. This decision reinforces the principle that employers possess fundamental rights regarding employee transfers, particularly in cases where the nature of work changes significantly due to promotions. The case highlights important aspects of labor relations and the legal definitions of worker status, making it significant for both employers and employees in understanding their rights and obligations under labor law.... |
| 2001 SLD 485, 2001 PTD 3183, (1999) 240 ITR 934 | T.C. Nos. 1466 to 1469 of 1985 , decided on 05.12.1997 | In the case of T.C. Nos. 1466 to 1469 of 1985, the Madras High Court deliberated on the inclusion of a minor's income from partnership benefits in the income of the mother under the Indian Income Tax Act, 1961. The case revolved around the interpretation of section 64(1)(iii), which addresses the income of minors in relation to their guardians or parents. The court found that the income attributed to the minor son, Muthukumar, was indeed his individual income, derived from his admission to the benefits of a partnership firm, despite the source of investment being joint family property. This landmark decision is essential for understanding the implications of income tax regulations on minors and the obligations of guardians in similar circumstances. The ruling underscores the importance of proper documentation in estate planning, particularly in distinguishing between joint family and individual property. The case also referenced several precedents, including Chandrakala Bai Naila v. CI... |
| 2002 SLD 1138, 2002 SCMR 269 | Criminal Appeals Nos. 65 to 67 of 2001 , decided on 31.10.2001 | This case revolves around the tragic incident that occurred on 6-9-1990, involving a dispute over illegal construction, leading to the murder of Mehtabuddin. The complainant, Ihtshamuddin, reported that Mushtaq Choopa and his associates confronted him while demolishing his shop. The altercation escalated to violence, resulting in the death of Mehtabuddin, who was shot by Iqbal Ladla using a repeater gun. The trial court convicted the accused based on solid eyewitness testimony and medical evidence. However, the High Court acquitted the accused, prompting the Supreme Court to re-evaluate the evidence. The Supreme Court noted the strong reliability of the eyewitness accounts and the immediate medical response, indicating a clear narrative of the events leading to the murder. The Court restored the original conviction, emphasizing the need for justice and the integrity of the judicial process. This case highlights crucial elements of criminal law, including the significance of corroborati... |
| 1983 SLD 1740 | Appeals Nos. KAR-220, 331 and 332 of 1982 , decided on 30.08.1982 | In the case of Roti Corporation of Pakistan vs Naik Muhammad and Others, the Labour Appellate Tribunal was faced with appeals regarding the termination of employees due to alleged retrenchment. The tribunal considered the maintainability of the grievance petitions filed by the respondents, focusing on whether they remained aggrieved after receiving full and final settlements. The tribunal found that the corporation failed to substantiate its claims of financial distress, leading to the conclusion that the terminations were unjustified. This case highlights the need for companies to provide clear and compelling evidence when claiming financial losses that necessitate staff reductions. The decision reinforces the rights of workers under the Industrial Relations Ordinance, emphasizing that employees are entitled to seek redress if they believe their terminations were not based on valid grounds. This case is significant for labor law practitioners and advocates representing employees in si... |
| 2010 SLD 2600, 2010 CLC 684 | Not provided , decided on 03.03.2005 | In the case adjudicated by the Lahore High Court, the petitioner, Muhammad Ismail, challenged an award made against him under the Punjab Undesirable Cooperative Societies (Dissolution) Act, 1993. The case revolved around financial transactions involving the defunct Pasban Finance Cooperative Corporation Ltd. The petitioner claimed to have made significant deposits and adjustments to his account shortly before the dissolution of the cooperative societies. However, the court found the evidence presented by the petitioner to be lacking, particularly regarding the documentation of cash deposits and adjustments. The court noted that the Branch Manager had acted suspiciously, providing the loan without adequate security and failing to maintain proper records. Ultimately, the court upheld the award against the petitioner, emphasizing the need for transparency and accountability in financial dealings. This case highlights the critical importance of maintaining thorough and accurate financial r... |
| 1991 SLD 734, 1991 PLC 488 | Writ Petition No. 5203 of 1990 , decided on 01.12.1990 | This case revolves around the Payment of Wages Act and highlights the importance of stay orders in legal proceedings. The father of the respondent, an employee of the petitioner, passed away, leading to the respondent seeking recovery of gratuity and insurance. The case emphasizes the procedural aspects of stay orders and the authority of the Compensation Commissioner, illustrating how the Lahore High Court intervened when due process was not followed. The ruling reinforced that legal orders must be respected and that actions taken without jurisdiction are invalid. This case serves as a significant reference for similar disputes involving employment benefits and administrative authority, making it a key case for legal practitioners focusing on labor law and procedural compliance.... |
| 2007 SLD 1227, 2007 MLD 1266 | C.R. No. 1042 of 2006 , decided on 29.09.2006 | In the case of C.R. No. 1042 of 2006, the Lahore High Court addressed a dispute regarding the entitlement of SYED MUHAMMAD HASSAN to draw irrigation water from a reclamation shoot. The court examined the provisions of the Civil Procedure Code (V of 1908), specifically O.XXXIX, R.1 and R.2 concerning temporary injunctions. The case revolved around whether the respondent had a valid sanction to access the water, as the petitioners, representing the Province of Punjab, argued that no such sanction existed. The court highlighted the importance of adhering to the reclamation policy set by the Irrigation Department, which stipulates that water supplies for reclamation are temporary and valid for a maximum of three years. The court found that even if reclamation supplies were sanctioned in 1992, they would have expired by 1995, and no evidence was presented to suggest an extension of that sanction. Consequently, the appellate order was set aside, and the trial court's dismissal of the respond... |
| 2024 SLD 3304, 2024 PCRLJ 1271 | Special Criminal Anti-Terrorism Appeals Nos. 197 t , decided on 31.08.2021 | The case revolves around the conviction of Muhammad Jamil Ahmed and Muneer Ahmed for murder and related offenses under the Penal Code and Anti-Terrorism Act. The court evaluated the evidence presented, including eyewitness accounts and police reports, determining that the prosecution's claims were substantiated. Despite the convictions, the absence of a clear motive allowed for a reduction in the sentence from death to life imprisonment. This case underscores the importance of reliable witness testimony and the legal standards for proving guilt in serious criminal matters. The appeal was dismissed, affirming the lower court's ruling while adjusting the penalties to reflect mitigating factors. The decision highlights the court's commitment to ensuring justice while adhering to legal standards in criminal proceedings.... |
| 1984 SLD 865, 1984 SCMR 1274 | Civil Petition No.692 of 1979 , decided on 04.10.1983 | This case revolves around the interpretation of property laws in Pakistan, specifically the Evacuee Property and Displaced Persons Laws (Repeal) Act, 1975. The Supreme Court of Pakistan addressed a critical legal question regarding land occupation rights, which has implications for property owners and tenants alike. The case arose when Respondent No.2 purchased agricultural land from an allottee who had obtained an excessive allocation. Subsequently, the original tenant, referred to as a 'tenant at will,' contested this purchase, leading to a legal examination of the rights of original allottees versus actual occupants. The court's decision to grant leave for appeal underscores the importance of precise legal language in property law to avoid disputes. This case is significant for those involved in land ownership and tenancy issues, as it clarifies who holds rights to land under specific legal frameworks. It highlights the complexities of property law in Pakistan and the necessity for ... |
| 1970 SLD 89, 1970 PLD 373 | Civil Appeals Nos. 85D, 86D and 87D of 1968 , decided on 15.06.1970 | This case addresses the validity of exclusive jurisdiction clauses in bills of lading, which stipulate that disputes arising from a contract be resolved in a foreign court. The Supreme Court examined whether such clauses could legally exclude the jurisdiction of Pakistani courts. The ruling clarified that while parties have the right to choose a forum, this choice must not be in violation of local laws or public policy. The Court underscored that exclusive jurisdiction clauses should not be interpreted as an absolute bar to accessing local courts, thus maintaining the balance between contractual freedom and the integrity of local legal systems. This landmark decision is essential for international trade law, particularly in maritime contexts, and impacts how contracts are drafted in terms of jurisdictional stipulations. The ruling aligns with global trends in recognizing the limits of jurisdictional clauses, reflecting a broader commitment to uphold justice within national legal framew... |
| 1976 SLD 325, (1976) 103 ITR 536 | CIVIL APPEAL No. 1101 OF 1969 , decided on 08.04.1976 | In the landmark case of Commissioner of Wealth Tax v. Bishwanath Chatterjee, the Supreme Court of India addressed critical issues surrounding the applicability of wealth-tax under the Wealth-tax Act, 1957. The case centered on the interpretation of ownership and possession under the Dayabhaga school of Hindu law. Following the intestate death of Bireswar Chatterjee, the Court ruled that his heirs held defined shares in his property, establishing that mere joint possession does not equate to joint ownership. This pivotal ruling clarified that wealth-tax liability is contingent upon ownership of assets, reinforcing the distinction between joint possession and ownership rights. The decision emphasized individual taxation on defined shares, marking a significant precedent in wealth-tax jurisprudence and Hindu succession law. Keywords such as 'wealth-tax', 'Hindu law', 'Dayabhaga', and 'net wealth' are essential for understanding the implications of this case, providing valuable insights fo... |
| 2014 SLD 1855 = 2014 CLC 1718 | Civil Appeal No.61 of 2013 , decided on 15.01.2014 | In the case of Civil Appeal No.61 of 2013, the Supreme Court of AJ&K dealt with a dispute regarding the ownership of land claimed by the appellants, who asserted that they were the rightful owners based on a sale deed. The case revolved around the classification of the property as evacuee property under the Pakistan Administration of Evacuee Property Act, 1957. The Court ruled that the civil courts lacked jurisdiction to entertain such claims and directed that matters regarding the status of property must be referred to the Custodian. The decision emphasized the importance of adhering to established legal protocols regarding evacuee properties and affirmed the necessity of resolving ownership disputes through the appropriate administrative channels. This case highlights the intersection of property law and administrative jurisdiction, shedding light on the complexities surrounding evacuee property rights in Pakistan.... |
| 1984 SLD 1641, 1984 PLC 1063 | 379/1228 of 1981 , decided on 01.07.1982 | In the case of Liaqat Ali vs. Superintendent of Police, the Service Tribunal, Punjab, addressed the dismissal of a police constable charged with corruption. The case revolved around the appellant's appeal against his dismissal after being found guilty in a departmental inquiry, despite being acquitted in a criminal court. The Tribunal emphasized the importance of adherence to the Punjab Police (Efficiency and Discipline) Rules, 1975, particularly in cases of misconduct and corruption. The judgment reaffirmed that a departmental inquiry is essential, especially when allegations of corruption arise. The Tribunal's decision was based on the thorough examination of the inquiry process, which provided the appellant ample opportunity to defend himself. This case underscores the complexities involved in disciplinary actions within law enforcement agencies and the balance between criminal acquittal and administrative accountability. Keywords: police misconduct, departmental inquiry, corruption... |
| 1992 SLD 725, 1992 CLC 788 | Civil Miscellaneous Application No. 6433 of 1986 i , decided on 11.02.1987 | In the case of 'M. IFTIKHAR & Co. LIMITED vs UZINEXPORTIMPORT ENTERPRISES', the Sindh High Court addressed a critical issue involving the appointment of a Receiver under the Civil Procedure Code. The plaintiff, M. IFTIKHAR & Co., sought the appointment of a Receiver to manage high-value machinery on a project site after a series of disputes with the defendants. The court recognized the importance of preserving the machinery from potential damage due to neglect or adverse weather conditions. The decision emphasized the need for proper oversight of valuable assets in ongoing contractual disputes, highlighting the court's role in facilitating fair management of resources involved in construction projects. This case underscores significant legal principles related to receivership and asset management in civil disputes, which can serve as a precedent for similar cases in the future.... |
| 1990 SLD 1528, 1990 PLC 712 | Appeals Nos. 29 and 30 of 1988 , decided on 30.03.1989 | In the case of Ghulam Rasool and Faiz Muhammad vs. Director of Education, the Sindh Service Tribunal addressed appeals concerning the seniority positions of two primary teachers in Larkana District. The appellants had served for decades and their seniority was altered without proper notice or opportunity to contest the change. The case highlighted issues of administrative fairness, due process, and the rights of civil servants under the Sindh Civil Servants (Probation, Confirmation and Seniority) Rules, 1975. The tribunal ruled that the authorities acted arbitrarily, and the appellants were entitled to maintain their seniority as previously established. This ruling underscores the importance of adhering to established procedures in administrative decisions affecting civil service personnel.... |
| 1984 SLD 443, 1984 SCMR 241 | Criminal Appeals Nos, 20-P and 21-P of 1980 , decided on 08.11.1983 | In this significant case, the Supreme Court of Pakistan addressed the appeal of two men, Syed Ali Shah and Tor Ali Shah, convicted of the murder of Mst. Khursheed Begum. The case hinged on the reliability of eyewitness accounts and the corroborating evidence that included the recovery of a weapon linked to the crime. The court emphasized the importance of ocular testimony from Mst. Bahadur Jana, who witnessed the incident, as she was present in the house during the crime. The court found her testimony compelling, given her close relationship with the deceased, and noted that her account was consistent with other evidence presented at trial. The motive for the murder was rooted in property disputes, adding a layer of complexity to the case. The court's ruling reinforced the principle that eyewitness testimony, when corroborated by physical evidence, can be sufficient for conviction in serious criminal cases. This case is pivotal in understanding legal standards regarding evidence and th... |
| 1997 SLD 287 = 1997 PTD 2301 | I. T. A. No. 2979/LB of 1995 , decided on 11.06.1996 | In the case concerning the Income Tax Ordinance, 1979, the Appellate Tribunal dealt with the issue of additional assessments under section 65. The case involved an individual appellant who had declared an income from wholesale cloth sales and had purchased a shop in Panorama Centre, Lahore. The Assessing Officer reopened the assessment based on perceived understatement of the property's value, citing higher values from other transactions. However, the Tribunal found that the original assessment had been carried out with sufficient detail and consideration. The Tribunal ruled that the subsequent view of the Assessing Officer was merely a change of opinion without any new, definite information. This case highlights the legal principles governing the reopening of tax assessments and the evidentiary standards required for such actions. It underscores the necessity for tax authorities to base their assessments on solid evidence rather than speculative comparisons. The ruling serves as a pre... |
| 2002 SLD 2402, 2002 PLD 602 | Criminal Appeal No. 35 of 1999 , decided on 27.05.2002 | This case revolves around a criminal appeal against the acquittal of Maqsood Ahmad and Haq Nawaz in a serious incident involving multiple charges under the Penal Code, including murder and robbery. The events unfolded on the night of September 25, 1997, when the complainant, Bashir Ahmad, reported an attack on his family, resulting in fatalities and injuries. The appeal highlighted significant issues regarding the credibility of eyewitness accounts, the absence of named suspects in the F.I.R, and contradictions among witnesses during the trial. The Lahore High Court's ruling emphasized the necessity of reliable evidence in criminal proceedings, ultimately leading to the dismissal of the appeal and the reaffirmation of the trial court's acquittal. The implications of this case extend to discussions about the integrity of eyewitness testimony and the standards for proving guilt in criminal cases, making it a noteworthy reference point in legal discourse.... |
| 2010 SLD 2730, (2010) 321 ITR 546, (2010) 190 TAXMAN 92 | IT APPEAL NOS. 492 OF 2001 AND 89 OF 2003 , decided on 11.01.2010 | The case of Commissioner of Income-tax v. United Breweries Ltd. revolves around the interpretation of the Income Tax Act, 1961, particularly concerning the treatment of bad debts and business expenditures. The Karnataka High Court analyzed whether certain advances made by the assessee could be classified as bad debts under section 36(1)(vii) of the Act. The court concluded that without a legal obligation for repayment, these advances do not qualify as debts. Additionally, the court examined the nature of expenditures related to guarantees and legal consultation fees, ultimately ruling on their deductibility. This case highlights the importance of substantiating claims for deductions and clarifies the boundaries between capital and revenue expenses. The decision is significant for businesses seeking to understand the nuances of tax liabilities and the classification of expenses under the Income Tax Act, 1961. Keywords: Income Tax Act, bad debts, business expenditures, Karnataka High Cou... |
| 1977 SLD 147, 1977 SCMR 230 | Civil Appeal No. K-5 of 1973 , decided on 10.06.1976 | This case revolves around a civil appeal concerning the application of section 10 of the Civil Procedure Code, which deals with the stay of suit. The Supreme Court of Pakistan examined the circumstances surrounding a loan agreement and a subsequent dispute over a bank guarantee. The appellants, a private limited company, had engaged the respondent as their sole selling agent and secured a loan. Following financial difficulties, a conflict arose regarding the repayment and the collateral security arrangement. The appellants sought a stay on the respondent's recovery suit, arguing that their earlier suit in Rawalpindi should take precedence. However, the Supreme Court ruled that the issues in both suits were distinct, leading to the dismissal of the appeal. Key legal principles regarding the applicability of section 10 were discussed, emphasizing the necessity for similarity in the matters at issue for a stay to be granted. This case highlights the importance of understanding procedural ... |
| (2019) 120 SLD 1835, (2019) 120 PTD 1537 | Customs Appeal No. K-1614 of 2015 , decided on 23.10.2018 | In this case, M/S Alhira International appealed against the decision of the Customs authorities regarding the mis-declaration of the origin and weight of imported Polyester Rayon Dyed Fabric. The Customs Appellate Tribunal reviewed the evidence, including the Free Trade Area Certificate that confirmed the goods were produced in China. The Tribunal found that the Customs authorities had incorrectly included the weight of packing materials in their assessment. The judgment highlighted the procedural errors made by the Customs officials and reaffirmed the legitimacy of the Free Trade Area Certificate. The Tribunal ultimately ruled in favor of the appellant, allowing the appeal and nullifying the previous confiscation orders. This case underscores the significance of accurate customs declarations and the necessity for Customs authorities to follow due process in their assessments.... |
| 2010 SLD 2887, 2010 PCRLJ 1340 | Writ Petition No. 5601 of 2010 , decided on 16.04.2010 | In the case of Writ Petition No. 5601 of 2010, decided by the Lahore High Court on April 16, 2010, the petitioner sought to quash an FIR concerning an alleged criminal breach of trust under Section 406 of the Penal Code. The court ruled that it cannot delve into disputed facts while exercising its constitutional jurisdiction. Instead, the proper venue for resolving such issues is the Trial Court, where the petitioner has alternative legal remedies available. The court highlighted the principle that quashing an FIR would disrupt the legal process. This case is significant for understanding the limits of constitutional jurisdiction in criminal matters and the importance of following established legal procedures. Keywords: Lahore High Court, FIR, criminal breach of trust, constitutional petition, legal remedies, trial court.... |
| 1998 SLD 1271, 1998 PLD 311 | Civil Petition No. D-975, Civil Miscellaneous Appl , decided on 17.03.1998 | In the case of Civil Petition No. D-975, the Sindh High Court dealt with allegations of Zina (fornication) under the Offence of Zina (Enforcement of Hudood) Ordinance, 1979, involving multiple accused. The petitioners challenged their detention and the jurisdiction of the Anti-Terrorism Court, arguing that no scheduled offence had been committed and that the case should be transferred to an ordinary court. The court ruled that the Anti-Terrorism Court had appropriate jurisdiction over the matter, as the offences were clearly defined under the Anti-Terrorism Act, 1997. The High Court emphasized the need for proper legal procedures and the petitioners' right to appeal under different sections of the law. This case highlights the complexities of legal jurisdiction in serious criminal matters and the procedural safeguards available to the accused under Pakistani law.... |
| 2023 SLD 152, 2023 CLD 261 | Writ Petition No. 17916 of 2022 , decided on 30.11.2022 | In this case, the Appellate Tribunal Inland Revenue addressed the concerns of brick kiln owners regarding penalties and business sealing for not using approved zigzag technology as mandated by the Punjab Environmental Protection Act, 1997. The tribunal highlighted the necessity of following legal procedures and providing a fair hearing to the petitioners. It was determined that the issue of environmental compliance is critical, especially concerning air pollution and smog in urban areas like Lahore. The court acknowledged the global environmental challenges and underscored the need for strict adherence to environmental laws while balancing the rights of business owners. The decision emphasizes the importance of legal compliance in environmental matters and allows for a structured approach to resolving disputes in accordance with the law.... |
| 2017 SLD 176 | M.A. No. 132/LB/2015 , decided on 23.07.2015 | This case revolves around the appeal made by MS. PUNJAB FOOD & FLOUR MILLS (PVT) LTD. against the order of the Commissioner Inland Revenue. The key focus was on the rectification of a previous order under Section 221 of the Income Tax Ordinance, 2001. The judicial interpretation emphasizes that only apparent mistakes can be rectified, and debatable issues fall outside the scope of rectification. The decision to recall the previous order and remand the case for fresh adjudication highlights the importance of ensuring fair representation of both parties in tax-related disputes. This case serves as a significant precedent in tax law, particularly regarding the limitations of rectification applications and the need for clarity in judicial decisions. Key terms such as 'Income Tax Ordinance', 'rectification', and 'debatable issues' are critical in understanding the legal framework surrounding this case, making it highly relevant for practitioners and scholars in tax law.... |
| 2016 SLD 256, 2016 PLD 17 | Criminal Appeals No. 210 and 211 of 2015 , decided on 01.10.2015 | This case revolves around the murder of Salman Taseer by Malik Muhammad Mumtaz Qadri, who claimed that Taseer's comments regarding blasphemy laws justified his actions. The Supreme Court of Pakistan, in its decision, emphasized the importance of adhering to legal processes and not taking the law into one's own hands. The court's ruling addressed the implications of blasphemy laws, the necessity of due process, and the dangers of vigilante justice. The case serves as a critical examination of the intersection between religious sentiments and legal frameworks in Pakistan, highlighting the ongoing challenges in balancing justice and societal norms. Trends in legal discussions surrounding blasphemy laws, vigilante justice, and the judiciary's role in upholding the rule of law are central to this case, making it relevant for ongoing debates about legal reforms in Pakistan.... |
| 2019 SLD 3302 = 2019 PLD 515 | Writ Petition No. 58700 of 2017 , decided on 29.04.2019 | This case revolves around the constitutionality of amendments made to the Provincial Employees' Social Security Ordinance, 1965. The Lahore High Court addressed whether these amendments constituted excessive delegation of legislative power. The Court highlighted the fundamental rights to social security and the state's obligation to implement laws ensuring social justice and welfare for the working class. The ruling reinforced the principle that the legislature can delegate certain functions to the executive, provided there are clear guidelines for exercising this power. The judgment also emphasized the need for laws to adapt to economic realities, ensuring that social security provisions keep pace with changes in wage levels and living costs. This case is significant in the context of labor rights and social welfare legislation in Pakistan, affirming the balance between legislative oversight and executive action in promoting social justice.... |
| 2004 SLD 2923, 2004 PLD 911 | Criminal Petition No. 463-L of 2004 , decided on 03.08.2004 | In the case of Muhammad Anwar vs. Saeed Akhtar and others, the Supreme Court of Pakistan addressed the complexities surrounding murder convictions under section 302(b) of the Penal Code. The court examined the jurisdiction of the Lahore High Court in light of a previous decision that had merged into the Supreme Court's ruling. This case highlighted the principles of Qisas and Ta'zir, and the implications of compromises made by legal heirs in capital punishment cases. The ruling reinforced the notion that a death sentence imposed as Ta'zir remains executable regardless of compromises, emphasizing the legal framework governing murder sentencing in Pakistan. It also pointed to the necessity for clarity in legal classifications to ensure justice prevails, referencing previous case law to support its decision.... |
| 1962 SLD 455, 1962 PLD 75 | Civil Appeal No. 42 of 1961 , decided on 29.11.1961 | In the case of Civil Appeal No. 42 of 1961, the Supreme Court of Pakistan addressed the issue of occupancy of Government-owned premises under the Karachi Allocation Rules, 1953. The appellant, the Estate Officer, contended that the respondent, Syed Tahir Hussain, was an unauthorized occupant of the premises, having failed to notify the Estate Office of his wife's construction of a house. The court examined the nature of the Karachi Allocation Rules, determining that they serve as internal regulations rather than statutory provisions. The court emphasized that the respondent's failure to disclose relevant information regarding his marital status and property ownership constituted grounds for eviction. The decision highlighted the importance of adhering to the rules governing the allocation of Government accommodations, and ultimately, the court ruled in favor of the appellant, allowing the appeal and ordering the respondent to vacate the premises. This case underscores the legal implica... |
| 1986 SLD 250, 1986 PLJ 2078 | Case No. 261 of 1984 , decided on 29.10.1985 | This case revolves around allegations of fraud and misconduct by bank employees related to unauthorized payments from a government account. The accused were found to have made fictitious entries in the bank's record, leading to a significant financial loss. The court emphasized the necessity of maintaining accurate records and the legal implications of failing to follow established procedures in public financial management. The ruling serves as a critical reminder about the accountability of public servants and the importance of integrity in financial dealings. Legal professionals and public sector employees should take heed of this case as it reinforces the principles of transparency and accountability essential in public service. Keywords such as 'fraud prevention', 'public accountability', and 'financial misconduct' are relevant in understanding the implications of this case.... |
| 2019 SLD 636, 2019 PLD 148 | Civil Revision No. 1990 of 2016 , decided on 06.11.2018 | In the case of Mst. Mamdan Bibi vs. Arif Hussain Shah, the Lahore High Court addressed the intricacies of pre-emption rights under the Punjab Pre-emption Act, 1991, as well as the implications of the Transfer of Property Act, 1882. The petitioner, Mamdan Bibi, sought to challenge the decree favoring Arif Hussain Shah regarding the pre-emption of a property sale. The court highlighted the importance of the principle of lis pendens, which prohibits any transfer of property during ongoing litigation. It was established that the petitioner had previously initiated a declaratory suit against the sale mutation but later withdrew it, rendering her position weak in the current revision. The court dismissed the revision, affirming that the petitioner could not claim any legal title as she stepped into the shoes of the original vendor, who was bound by the decree. The ruling emphasized that any attempt to alter ownership during litigation is legally untenable and reinforces the rights of the dec... |
| 1977 SLD 908, (1977) 36 TAX 56, (1976) 103 ITR 785 | CIVIL APPEAL NOS. 1491 AND 1693 OF 1971 , decided on 26.04.1976 | The case of Tea Estate India (P.) Ltd vs Commissioner of Income Tax revolves around the interpretation of accumulated profits and their classification for tax purposes under the Income Tax Act of 1922. The Supreme Court was tasked with determining whether the distribution of accumulated profits received by the assessee from two tea companies, which had gone into liquidation, constituted taxable dividends. The Court ruled that the accumulated profits, even if derived partly from non-taxable agricultural income, were taxable when distributed as dividends. This case highlights the complexities of tax law as it pertains to agricultural income and the treatment of profits accumulated prior to liquidation. It emphasizes the need for clarity in the classification of income types, especially in sectors where agricultural and business incomes intersect. The case serves as a crucial reference for future taxation decisions, particularly in cases involving liquidation and the distribution of accum... |
| 2004 SLD 2839, (2004) 271 ITR 545 | D.B. IT REFERENCE No. 33 OF 1998 , decided on 01.08.2003 | In the case of Commissioner of Income Tax v. G.B.H. Exporters, the Rajasthan High Court addressed significant issues related to the Income-tax Act, 1961. The case arose from a search operation conducted at the business premises of the assessee, leading to penalty proceedings under section 271(1)(c) for alleged concealment of income. The Tribunal had concluded that the statement made by a partner in the firm during a subsequent search was valid and entitled the assessee to immunity under Explanation 5 of section 271(1)(c). However, the High Court ruled that the questions referred by the Tribunal were academic in nature, stating that their answers would not impact the final outcome of the case. This decision underscores the court's role in filtering out cases that do not present real legal controversies, emphasizing the need for judicial efficiency. The ruling is significant for tax law practitioners and highlights the importance of understanding the implications of academic questions in... |
| 1994 SLD 1431 = 1994 CLC 1991 | Civil Revision No. 73 of 1994 , decided on 15.06.1994 | This case revolves around the application of the West Pakistan Muslim Personal Law (Shariat) Application Act, 1962, regarding land inheritance rights. The plaintiffs, descendants of Mst. Karam Bibi, contested the ownership of land left by their ancestors, arguing that the male heirs were wrongfully granted absolute ownership under custom, while females were excluded. The court assessed the implications of sections 2-A, 3, and 5 of the law, determining that the life estate of Mst. Karam Bibi had terminated upon her death in 1923, leading to the absolute vesting of property in the last male owner. The court's decision highlights the complexities of inheritance laws under Sharia and custom, ensuring that claims were properly evaluated before any dismissal could occur. This case is significant for understanding property rights under Muslim law and the interplay between custom and statutory provisions in Pakistan.... |
| 2010 SLD 1423, 2010 YLR 281 | Civil Petitions Nos. 1576 and 1781 of 2007 , decided on 30.11.2007 | In this landmark case before the Sindh High Court, the interpretation of a significant contractual agreement was examined. The agreement involved the collection of fees for milking animals entering Karachi, a matter that raised questions about the legality of multiple fees collected by the City District Government Karachi (CDGK). The case emphasized the importance of clarity in contractual obligations and the necessity for local governments to adhere to proper regulatory procedures. The court's decision underscored the significance of contractual integrity and the lawful collection of fees, which are essential for maintaining public trust and ensuring compliance with local laws. Furthermore, the ruling highlighted the need for transparency in governmental contracts, especially when public health concerns, such as vaccination, are involved. This case serves as a precedent for future disputes regarding contract interpretation and governmental fee structures, making it a crucial reference... |
| 2001 SLD 698, 2001 SCMR 1062 | Civil Appeal No. 1919 of 1996 , decided on 16.03.2001 | This case revolves around the interpretation of the North West Frontier Province Preemption Act and its implications on suits filed prior to its enactment. The Supreme Court addressed critical aspects of law, including the saving clause of the repealed act and the rights of individuals under Islamic law concerning pre-emption. The Court emphasized the importance of finality in judgments and the necessity for timely legal action against void orders. The ruling reaffirms the protection of substantial rights of individuals against legislative changes, ensuring that existing rights are not undermined by subsequent laws. This case is significant for understanding the interplay between statutory law and individual rights, especially in the context of property disputes and pre-emption claims. By establishing a precedent, it highlights the court's role in safeguarding legal rights amidst evolving legal frameworks.... |
| 2021 SLD 2612, 2021 PTD 1861, (2022) 125 TAX 312 | Writ Petition No. 2346 of 2012 , decided on 09.06.2021 | In the case of Writ Petition No. 2346 of 2012, the Lahore High Court addressed the legality of a notice issued under Section 176 of the Income Tax Ordinance, 2001. The petitioner, Muhammad Munir Piracha, an advocate, challenged the notice which demanded detailed information regarding his income tax return for the financial years 2010 and 2011. The court examined the provisions of the Income Tax Ordinance and concluded that the notice lacked a lawful basis, as it failed to indicate any purpose for the information request, such as amending the assessment. The decision emphasized the importance of legal protections available to individuals against arbitrary actions by tax authorities. The ruling not only upheld the petitioner's rights but also clarified the procedural requirements for tax notices, reinforcing the principle that such notices must be issued within the framework of the law. This case underscores the balance between tax compliance and the rights of practitioners, particularly... |
| 2021 SLD 456, 2021 PLJ 21 | W.P. No. 769-M of 2020 , decided on 29.09.2020 | This case revolves around the denial of Kamil Khan's appointment as a Primary School Teacher (PST) due to the timing of his disability certificate issuance. The Peshawar High Court addressed the constitutional rights of special persons under Article 199 of the Constitution of Pakistan, emphasizing that the timing of the certificate should not disqualify a deserving candidate from employment. The court's decision reinforces the importance of inclusivity and fair treatment in public sector recruitment, particularly for individuals with disabilities. This ruling serves as a precedent for future cases involving similar circumstances, highlighting the need for equitable practices in hiring processes across educational and governmental institutions.... |
| 1988 SLD 2712, 1988 SCMR 1639 | Civil Petition for Special Leave to Appeal No. 796 , decided on 05.06.1988 | This case revolves around a dispute concerning the nature of a transaction in a pre-emption suit under the Punjab Pre-emption Act, 1913. The Supreme Court of Pakistan addressed the pivotal question of whether the transaction was an exchange or a sale. Initially, the trial court ruled in favor of an exchange, leading to the dismissal of the suit. However, upon appeal, the Additional District Judge found compelling evidence to classify the transaction as a sale, which was subsequently upheld by the High Court. The Supreme Court highlighted the importance of procedural integrity and the necessity of raising objections at the appropriate stage, ultimately dismissing the petition for special leave to appeal. This case underscores the complexities of property law, particularly concerning pre-emption rights, and illustrates the judicial process in resolving such disputes. Keywords: pre-emption, property law, Supreme Court of Pakistan, Punjab Pre-emption Act, judicial process, appeals, legal p... |
| 2009 SLD 3039, (2009) 316 ITR 104 | TAX APPEAL No. 585 OF 1999 , decided on 28.07.2008 | The case revolves around the change in the method of accounting from mercantile to cash basis by Coromandal Investment P. Ltd. due to difficulties faced in tax compliance and interest income recognition. The Gujarat High Court deliberated on various factors influencing this decision, including the compulsion to pay taxes on accrued interest not yet received, issues with TDS compliance, and the initiation of penalty proceedings. The court emphasized the need for a genuine and bona fide reason for such a change, which was affirmed by the Tribunal. The ruling highlights the importance of flexibility in accounting practices under the Income-tax Act while ensuring compliance with tax obligations. Keywords: Income-tax Act, accounting methods, TDS compliance, tax liability, bona fide change.... |
| 1976 SLD 214, 1976 SCMR 179 | Criminal Appeal No. 25 of 1974 , decided on 03.11.1975 | In the case of Nazir Ahmad vs. The State, the Supreme Court of Pakistan deliberated on the principles of private defense under the Penal Code, particularly in relation to murder charges. The appellant, Nazir Ahmad, was initially acquitted by the trial court, which found that he acted in self-defense. However, upon appeal by the State, the Lahore High Court overturned this acquittal, convicting him under section 304, Part I, for exceeding his right of private defense and sentencing him to seven years of rigorous imprisonment. The case revolved around an altercation over land boundaries, where the deceased was armed with a sickle while attempting to confront the appellant. The Supreme Court ultimately dismissed the appeal, affirming the High Court's decision, emphasizing that the appellant's response was excessive and that the plea of self-defense was not substantiated by the evidence presented. This case highlights the critical balance between the right to self-defense and the legal con... |
| 1999 SLD 487, 1999 SCMR 2372 | Civil Petition for Leave to Appeal No.1670-L of 19 , decided on 24.11.1998 | In the case of Civil Petition for Leave to Appeal No.1670-L of 1998, the Supreme Court of Pakistan addressed the issue of pre-emption under the Punjab Pre-emption Act (1 of 1913). The petitioner, Muhammad Ismail, successfully proved his superior right of pre-emption through substantial oral and documentary evidence. The courts below had consistently upheld his claims, leading to the dismissal of the petition for leave to appeal. This case underscores the importance of establishing family relations in pre-emption suits and highlights the strict adherence to evidence in judicial proceedings. Keywords such as 'pre-emption law', 'Superior right of pre-emption', and 'Punjab Pre-emption Act' are trending topics in legal discussions, making this case significant for legal scholars and practitioners. The decision emphasizes the judiciary's role in protecting rightful claims based on established familial ties, reinforcing the legal principles underpinning property rights in Pakistan.... |
| 1984 SLD 61, 1984 PTD 282, (1984) 50 TAX 45 | Income tax Reference Application No. 766 of 1972 , decided on 15.02.1984 | This case revolves around the tax exemption eligibility of Amin Mohiuddin Foundation Ltd. under the Income Tax Act, 1922. The Sindh High Court examined the foundation's objects, which were primarily charitable and religious, and assessed whether its income could be exempt from taxation. The court found that the foundation had been approved as a charitable institution, and its income was exclusively used for charitable purposes, thereby qualifying for tax exemption. The decision emphasized that even if some activities were non-charitable, the dominant charitable purpose was paramount. The court also clarified that the interpretation of the foundation's memorandum should not isolate certain clauses but should view them in conjunction with the overarching charitable objectives. This case sets a significant precedent in the understanding of tax exemptions for charitable organizations, particularly in the context of income derived from donations and the application of such income towards ch... |
| 1973 SLD 422 = (1973) 89 ITR 104 | CASE REFERRED No. 3 OF 1971 , decided on 21.06.1972 | In the case referred as No. 3 of 1971, the High Court addressed the valuation of a mica mine under the Wealth-tax Act, 1957. The core issue revolved around the assessment years from 1959-60 to 1964-65, where the assessees were granted a mining lease that began in 1954. The court evaluated the Tribunal's decision, which utilized a compromise decree value of Rs. 3,09,931 from 1953 and applied a systematic deduction strategy to account for the asset's depreciation over the lease period. This case underlines the significance of accurate asset valuation, reflecting the interplay of legal standards and financial assessments. By affirming the Tribunal's approach, the court emphasized the necessity for the Wealth-tax Officer to consider not only the balance-sheet figures but also the market value and potential adjustments, ensuring a fair valuation process. Keywords such as 'Wealth-tax Act', 'valuation of assets', 'judicial decisions on tax assessment', and 'depreciation methods' are critical ... |
| 2021 SLD 2838, 2021 PLJ 184 | Crl. Misc. No. 69327-B of 2019 , decided on 03.12.2019 | In the case Crl. Misc. No. 69327-B of 2019, the Lahore High Court addressed the issue of pre-arrest bail for the petitioner, Muhammad Ramzan, accused of theft under Section 379 of the Pakistan Penal Code. The court examined the delay of three months in filing the FIR, which lacked a plausible explanation from the prosecution. The ruling emphasized the court's authority to assess the merits of the case during bail proceedings and noted that the case's circumstances suggested a need for further inquiry. The court's decision to grant bail reflects its commitment to protecting individual liberties under the Constitution of Pakistan, especially when the evidence presented does not convincingly establish guilt. This case underscores the importance of procedural integrity in criminal proceedings and the judicial system's role in safeguarding the rights of the accused against potentially unfounded allegations. Keywords: pre-arrest bail, Pakistan Penal Code, Criminal Procedure Code, theft alleg... |
| 1987 SLD 762, 1987 SCMR 1929 | Civil Appeal No.859 of 1984 , decided on 27.10.1986 | This case revolves around the jurisdiction of the Federal Service Tribunal concerning the removal of an employee from the Water and Power Development Authority (WAPDA). The Supreme Court of Pakistan addressed the appeal filed by WAPDA against the Tribunal's order that reinstated Muhammad Akram, a Line Superintendent, who was removed under section 17(1-A) of the WAPDA Act. The court emphasized the importance of presenting substantial evidence in such cases and concluded that the Tribunal acted within its jurisdiction. The keywords relevant to this case include 'WAPDA', 'Service Tribunal', 'jurisdiction', 'employee removal', and 'Supreme Court decision'. These terms are crucial for legal professionals and those studying administrative law, as they highlight significant aspects of the administrative justice system in Pakistan.... |
| 2018 SLD 2478, 2018 YLR 2532 | Criminal Misc. Petition No. 63 of 2017 , decided on 05.03.2018 | This case revolves around the quashing of an FIR related to allegations of 'Zina' against the petitioners, Mst. Saadia Aziz and another. The Shariat Court (AJ&K) addressed the application for quashment of the FIR, which was registered based on a complaint by Abdul Aziz. The court highlighted the importance of the registered 'Nikahnama' that validated the marriage between the petitioners, thereby dismissing the allegations of Zina. The ruling reinforces the legal principle that a valid marriage negates the possibility of such charges. The court's decision is grounded in the need to protect individual rights and to ensure that the legal system does not become a tool for harassment. By invoking its inherent powers under section 561-A of the Criminal Procedure Code, the Shariat Court demonstrated its role in safeguarding justice and preventing misuse of legal processes. This case underscores the significance of lawful marriage in legal proceedings concerning allegations of moral offenses, ... |
| 2008 SLD 1274, 2008 PLC 630 | Appeal No.1206(R)C.S. of 2005 , decided on 06.02.2008 | This case involves the appeal of Rashid Mahmood Ansari against his dismissal from service due to unauthorized absence. The Federal Service Tribunal examined the legal implications of the Removal from Service Ordinance and the Service Tribunals Act. The Tribunal found that the appellant's absence for nearly two years, which he attributed to personal circumstances, did not justify his failure to report for duty after being granted extensions. The decision emphasizes the importance of discipline within civil service, particularly in organizations tasked with national security. It highlights the legal framework governing civil servant conduct, the rights to seek voluntary retirement, and the procedural requirements that must be followed. The case also underscores the necessity for government employees to adhere to established reporting protocols and the potential consequences of prolonged absence from duty. Key legal concepts discussed include the authority of the tribunal, the rights of e... |
| 1992 SLD 648, 1992 SCMR 1208 | Civil Petition No.12-P of 1991 , decided on 08.03.1992 | This case revolves around the principles of co-ownership and the rights of co-sharers in property disputes. The Supreme Court of Pakistan examined the nuances of the Civil Procedure Code, particularly focusing on Order XXI, Rule 15, which addresses the rights of co-owners in seeking declarations of title and possession. The Court highlighted that while a co-sharer cannot claim possession beyond their share, they are entitled to seek relief when their rights are infringed upon by other parties. This landmark decision reinforces the importance of equitable treatment of co-owners and sets a precedent for future cases involving property disputes. Key terms include co-ownership rights, property law, Civil Procedure Code, and equitable relief, which are essential for legal practitioners and scholars alike.... |
| 1991 SLD 1095 = 1991 SCMR 1103 | Civil Appeal No.78/K of 1986 , decided on 21.05.1990 | This case revolves around the interpretation of the Cantonments Rent Restriction Act (XI of 1963) and the procedural requirements for establishing a landlord-tenant relationship. The Supreme Court of Pakistan addressed the legal principles that govern the actions of Rent Controllers in eviction proceedings, particularly the necessity of determining the existence of a landlord-tenant relationship before issuing any tentative rent orders. The case highlights the judicial scrutiny required in rental disputes and reinforces the legal standards needed to ensure fair proceedings. With increasing disputes in property law, this case serves as a critical reference point for understanding the jurisdiction of Rent Controllers and the implications of failing to comply with statutory requirements. The ruling emphasizes the need for legal practitioners and landlords to ensure proper documentation and procedural adherence, particularly in cases involving government entities. Key terms: landlord-tenan... |
| 1991 SLD 1461, 1991 SCMR 1931 | Civil Petition No.47 of 1984 , decided on 08.01.1990 | In the case of Civil Petition No.47 of 1984, the Supreme Court of Pakistan addressed the entitlement of the petitioner, Abdul Rahim, to property allotment under the Displaced Persons (Compensation and Rehabilitation) Act, 1958. The court emphasized the importance of established possession in property disputes. The petitioner’s claims were based on a belated LH Form, which was ultimately rejected after thorough inquiry. The case highlighted the judicial principle that findings of fact by lower courts should not be interfered with unless there are significant errors. The decision reinforced the need for concrete evidence in property claims, particularly when competing claims exist. Keywords: property law, possession, Supreme Court, Pakistan, Displaced Persons Act, legal entitlement.... |
| 1977 SLD 1804, 1977 PCRLJ 235 | Criminal Appeal No. 149 of 1974 , decided on 11.10.1976 | In the case of Abdul Aziz vs. The State, the Sindh High Court addressed the appeal of a Police Constable convicted for criminal breach of trust under section 409 of the Pakistan Penal Code. The case revolved around the appellant's failure to return a rifle entrusted to him during his duty at the Airport. The court examined the facts surrounding the retention of the rifle, ultimately concluding that the appellant had no intention of misappropriating the property. The court referred to previous cases where similar circumstances led to the conclusion that mere retention of property without intent to misuse does not constitute criminal breach of trust. The judgment emphasized the importance of intent and the necessity for clear evidence of wrongdoing in criminal cases. Keywords: Criminal Appeal, Sindh High Court, Prevention of Corruption Act, 1976, Criminal Breach of Trust, Public Servant, Police Constable, Karachi.... |
| 2003 SLD 945, 2003 SCMR 730 | Civil Appeal No. 787 of 1994 , decided on 03.02.1998 | This case revolves around eviction proceedings under the Sindh Rented Premises Ordinance concerning a shop in Hyderabad. The landlord, ABDE ALI, sought the eviction of tenant Shaikh HATIM BHAXI on grounds of personal need, claiming the necessity of the premises for his own business. However, the High Court previously allowed the tenant's appeal, indicating that the landlord failed to establish good faith as required by law. The Supreme Court's dismissal of the appeal reiterates the importance of demonstrating genuine personal need in eviction cases. The case highlights the legal framework governing rental disputes in Pakistan, particularly under the Sindh Rented Premises Ordinance, and emphasizes the necessity for landlords to provide compelling evidence of need to succeed in eviction claims. Such cases are pivotal for understanding tenant rights and landlord obligations within the rental market, making this a significant ruling in property law.... |
| 2009 SLD 1062, (2009) 314 ITR 62, (2009) 180 TAXMAN 422 | Civil Appeal Nos. 3506-3524 of 2009 , decided on 12.05.2009 | In the landmark case of Rotork Controls India (P.) Ltd. v. Commissioner of Income Tax, the Supreme Court of India addressed the key issue of whether provisions made for warranty claims could be considered as allowable business expenditure under section 37(1) of the Income Tax Act, 1961. The Court emphasized the importance of recognizing a provision when a present obligation arises from past events, and when it is probable that an outflow of resources will be required to settle that obligation. The ruling highlighted that in the case of sophisticated goods, where historical trends indicated defects, warranty provisions could be deducted from gross receipts. This decision is significant for businesses as it clarifies the criteria for recognizing provisions and reinforces the principle of consistency in tax matters. The ruling will help taxpayers in similar situations to understand their rights regarding warranty claims and the deductibility of such expenses. It serves as a reference poin... |
| 2018 SLD 2621, 2018 PCRLJ 1550 | Cr. M. B.A. No. 2610-P of 2017 , decided on 22.12.2017 | In the case of Cr. M. B.A. No. 2610-P of 2017, the Peshawar High Court addressed the bail application of the petitioner, Gulzar, against serious charges of murder and attempted murder under the Pakistan Penal Code. The court examined evidence including medical reports that revealed multiple entry wounds inflicted on the victim, Khalid, suggesting a brutal attack. The court noted the petitioner's previous absconding status and the involvement of his co-accused, which contributed to the decision to refuse bail. The ruling referenced previous case law to differentiate the petitioner's situation from those granted bail in similar circumstances. Ultimately, the court reinforced the importance of evaluating the severity of the charges and the evidence presented before them in determining the right to bail.... |
| 2016 SLD 2261, 2016 YLR 1105 | Criminal Appeal No. 184 of 2015 , decided on 09.09.2015 | In the case of Criminal Appeal No. 184 of 2015, the Lahore High Court addressed the issue of superdari concerning a vehicle involved in the transfer of narcotic substances. The appellant, Allah Bakhsh, argued that he was the sole owner of the car and had no knowledge of its use in a narcotics offense. The court highlighted the importance of evidence regarding the owner's knowledge, referencing previous cases to establish that indefinite retention of the vehicle without progress in the case was unjustified. Ultimately, the court ruled in favor of the appellant, allowing the release of the vehicle on the condition of a surety bond. This case emphasizes the rights of vehicle owners under the Control of Narcotic Substances Act, particularly regarding the presumption of knowledge and the need for timely judicial proceedings.... |
| 1958 SLD 360, 1958 PLD 437 | Civil Appeals Nos. 46, 47, 48, 49, 50, 51, 52, 59, , decided on 21.07.1958 | In the landmark case of The Tariq Transport Company vs. The SargodhBhera Bus Service, the Supreme Court of Pakistan addressed critical issues regarding the jurisdiction of the High Court and the procedural requirements under the Motor Vehicles Act, 1939. The case revolved around the appeals concerning the grant of stage carriage permits and the administrative powers of the Regional Transport Authority. The Court underscored that where a statutory framework exists, involving rights and remedies, it is imperative for the aggrieved parties to first seek recourse through the established statutory mechanisms before resorting to extraordinary measures such as writs. The ruling delineated the boundaries between administrative actions and judicial review, asserting that the Regional Transport Authority operates primarily in an administrative capacity, thus limiting the scope for judicial intervention unless jurisdictional errors are evident. This decision is pivotal for transport law in Pakist... |
| 1982 SLD 1584, 1982 PLC 658 | KAR-635 of 1981 , decided on 30.11.1981 | In the case of KAR-635 of 1981, the Labour Appellate Tribunal, Sindh, addressed an appeal concerning the dismissal of a Weaving Supervisor from POLYPROPYLENE PRODUCTS LTD. The appeal was based on the claim that the appellant was a workman under the Industrial Relations Ordinance and the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance. The tribunal examined the nature of the appellant's duties and responsibilities, determining that he was primarily a supervisor and not engaged in manual labor. As such, the tribunal concluded that he did not meet the legal definition of a workman, rendering his grievance petition against the dismissal non-maintainable. The decision emphasized the importance of accurately determining the status of employees in relation to labor laws. This case highlights the complexities of employment classifications and the legal interpretations that can significantly affect the outcomes of labor disputes. Relevant keywords include 'labor l... |
| 1989 SLD 1526, 1989 SCMR 1186 | Civil Petition for Leave to Appeal No.509 of 1984 , decided on 04.03.1989 | This case involves a dispute between parties over irrigation rights under the Canal and Drainage Act, 1873. The Supreme Court of Pakistan addressed the issue of whether the respondents could be denied extra irrigation time despite the possibility of them not utilizing it. The court emphasized that potential non-utilization does not warrant deprivation of rights. The ruling reinforces the legal framework surrounding irrigation rights and the rights of landowners. This case is significant for understanding the application of the Canal and Drainage Act in disputes over water resource management. Keywords: irrigation rights, Canal and Drainage Act, Supreme Court of Pakistan, legal dispute, water resource management.... |
| 1986 SLD 882, 1986 SCMR 1427 | Civil Appeal No.65 of 1976 , decided on 03.12.1980 | This case revolves around a civil dispute concerning property ownership between two brothers, Qazi Altaf Hussain and Ishfaq Hussain. The Supreme Court of Pakistan addressed several critical legal issues, including the principles governing the admission of second appeals and the implications of undue influence in property transactions. The court found that the sale of a residential property conducted by an elderly and ailing father was not valid as it lacked consideration and was executed under undue influence from one son over the other. This case highlights significant aspects of property law, particularly in relation to the validity of sales under duress, and reinforces the necessity for clear consent in property transactions. The court's decision serves as a precedent in matters of property disputes and the legal standards for determining undue influence, making it a crucial reference for future cases involving similar issues.... |
| 1964 SLD 212, (1964) 51 ITR 596, (1969) 9 TAX 355 | APPEAL FROM ORIGINAL DECREE Nos. 201, 202 AND 203 , decided on 30.08.1962 | This case revolves around the tax liabilities of Raja BahaDUR Kamakhya Narain Singh, who contested the jurisdiction of the Income Tax Officer after several transfers of his assessment cases. The Patna High Court upheld the validity of the Commissioner’s transfer orders and concluded that the income tax assessments were legitimate under the Income Tax Act of 1922. The court emphasized that the Income Tax Act is a comprehensive code that excludes civil court jurisdiction over tax assessments, thereby affirming that tax matters should be addressed through the prescribed statutory channels. The decision clarified the scope of civil court jurisdiction, especially in tax-related disputes, highlighting important legal principles regarding the waiver of rights and the procedural integrity of tax assessments. Key takeaways include the importance of timely objections in tax matters and the limitations of civil court intervention in tax assessments.... |
| 2008 SLD 1964, 2008 PLD 442 | Civil Appeal No.1214 of 2001 , decided on 12.03.2008 | The case revolves around a dispute between the Agriculture Development Bank of Pakistan and Mubarak Dairies Limited concerning the appropriation of a payment. The bank received a payment of Rs. 29,20,000 with specific instructions from the respondents to adjust it against a particular loan account. However, the bank, exercising its discretion, adjusted the amount against other debts owed by the respondents, leading to a legal challenge. The Supreme Court of Pakistan ruled that the bank's actions violated the explicit instructions given by the respondents, thereby reinforcing the principles outlined in the Contract Act, 1872, particularly sections 59 and 171. This case underscores the necessity for banks to comply with customer directives and the legal repercussions of failing to do so in financial transactions.... |
| 1997 SLD 980, 1997 PLC 860 | Writ Petition No. 9541 of 1992 , decided on 01.04.1997 | In the landmark case of Writ Petition No. 9541 of 1992, the Lahore High Court addressed the constitutional right of government servants to form associations. The case arose when the instructional staff of the Directorate of Manpower and Training sought recognition for their association, the Punjab Association of Instructors. The court emphasized that Article 17 of the Constitution of Pakistan guarantees the freedom of association as a fundamental right, applicable to all citizens, including civil servants. The court ruled that any subordinate legislation or circulars that restrict this right are void and without legal authority. The judgment reinforced the principle that government employees must be allowed to organize and advocate for their welfare, free from undue restrictions. As a result, the court ordered the recognition of the association and barred disciplinary actions against its members, affirming their rights under the Constitution.... |
| 1988 SLD 1671, (1988) 172 ITR 423 | D-2741 of 1988 | This case revolves around the taxation of income generated by co-operative banks, focusing on the exemptions available under section 80P of the Income-tax Act, 1961. The Madhya Pradesh High Court examined whether the income from various sources such as interest on securities, commission, and donations was exempt from tax. The Court affirmed the Tribunal's ruling, which had previously rejected the department's application for reference, citing established precedents that supported the co-operative bank's claims for exemption. The decision emphasizes the legal framework surrounding co-operative societies and their income, clarifying the application of tax laws to such entities. This case is significant for co-operative banks seeking to understand their tax obligations and the potential for exemptions under the Income-tax Act. Key terms include income tax exemptions, co-operative societies, and legal precedents in taxation.... |
| 2012 SLD 3188, (2012) 343 ITR 350 | IT APPEAL NO. 599 OF 2011 , decided on 21.11.2011 | In the case of Commissioner of Income Tax v. MCC Marketing (P.) Ltd., the Delhi High Court addressed the applicability of section 2(22)(e) of the Income-tax Act, 1961 concerning deemed dividends. The case revolved around whether a private limited company that received an unsecured loan from its sister concern, MIPL, was liable for taxation under the deemed dividend provisions. The Assessing Officer had made additions to the income of MCC Marketing based on the interpretation that a common shareholder held significant shares in both companies. However, the court ruled that since MCC Marketing was not a shareholder in MIPL, the provisions of section 2(22)(e) could not be invoked. This decision followed the precedent set in CIT v. Ankitech (P.) Ltd., reinforcing the principle that only shareholders can be deemed to receive dividends from such transactions. The ruling underscores important aspects of corporate tax law, particularly in closely held companies, and clarifies the limits of the... |
| 2009 SLD 2084, (2009) 309 ITR 268, (2009) 178 TAXMAN 242 | IT APPEAL NO. 1150 OF 2007 , decided on 07.08.2008 | This case revolves around the imposition of a penalty under section 271(1)(c) of the Income-tax Act, 1961, concerning the incorrect claim of deductions under section 80HHE for the assessment year 2001-02. The taxpayer, a software professional, claimed 100% deduction based on guidance from his chartered accountant. However, the Assessing Officer determined that only 80% was permissible, leading to the initiation of penalty proceedings. The Commissioner of Appeals and the Tribunal found that the taxpayer had disclosed all necessary facts and that the excess claim stemmed from a misunderstanding of the law rather than an intention to deceive. The High Court affirmed these findings, reinforcing that penalties should not be imposed in cases of genuine error, especially when based on professional advice. This case highlights the importance of understanding the nuances of tax law and the protections available to taxpayers when acting in good faith. Keywords: Income Tax Act, Penalty under Sect... |
| 2012 SLD 2299, 2012 PCRLJ 1863 | Criminal Bail Application No. S-152 of 2012 , decided on 14.05.2012 | This case revolves around the refusal of bail for the accused individuals charged with murder under the Penal Code. The court analyzed the evidence presented, including witness statements and medical reports, to determine the validity of the allegations. The complainant alleged that the accused killed his son over matrimonial disputes, while the defense pointed to delays in witness statements as a reason for doubt. However, the court found that the medical evidence corroborated the witness accounts, leading to the dismissal of the bail application. Key legal principles from the Criminal Procedure Code and the Penal Code were applied, reinforcing the gravity of the charges and the necessity for the accused to remain in custody pending trial. This case highlights the importance of timely evidence collection and the role of eyewitness testimony in criminal proceedings.... |
| 1977 SLD 1444, (1977) 110 ITR 286 | IT REFERENCE No. 401 OF 1970 , decided on 09.10.1974 | This case revolves around the interpretation of speculative transactions under the Income-tax Act, 1961. The primary issue was whether the payments made by Arun General Industries Ltd. due to non-delivery of jute twine constituted a speculative transaction. The Calcutta High Court clarified that for a transaction to be deemed speculative, it must involve a contract that is periodically or ultimately settled. The court determined that the payments in question were for damages resulting from a breach of contract, thus not fitting the definition of speculative transactions. This case is significant for businesses dealing with contracts, as it highlights the distinction between contract settlements and compensatory payments, providing clarity on tax deductions related to such payments. The court's ruling supports businesses in claiming deductions for legitimate expenses incurred in the course of their operations, thereby reinforcing the importance of accurate contract management and unders... |
| 1999 SLD 437 = 1999 SCMR 2110 | Civil Petition for Leave to Appeal No. 1382 of 199 , decided on 02.02.1999 | The case revolves around the closure of Seena International Medical College by the Government of N.-W.F.P. due to its unrecognized status and failure to meet the legal requirements for educational institutions in Pakistan. The college claimed affiliation with Tbilisi State Medical University but could not provide substantial proof. The Supreme Court upheld the High Court's decision, emphasizing the importance of compliance with educational regulations in Pakistan, including registration and recognition by relevant authorities. The ruling highlighted the detrimental impact of unregulated educational institutions on the quality of medical education in the country. This case underscores the necessity for stringent adherence to educational standards to ensure the integrity of medical qualifications and the protection of students' interests.... |
| 2016 SLD 2116, 2016 YLR 214 | Suit No. 278 of 2012 , decided on 01.04.2013 | This case involves a dispute between Muhammad Ather Hafeez Khan, the plaintiff, and the joint venture of Messrs Ssangyong and Usmani Associates. The legal issues revolved around the enforcement of a consultancy agreement and the subsequent arbitration award. The Sindh High Court addressed the objections raised by the defendants regarding the timeliness of their filings, referencing the Arbitration Act and the Limitation Act. The court underscored the significance of a fair trial as enshrined in the Constitution of Pakistan, particularly emphasizing that all parties must be duly notified of proceedings affecting their rights. This case is pivotal in reinforcing the principles of due process within the legal framework, ensuring that all parties are given a fair opportunity to present their case. Keywords associated with this case include 'Arbitration', 'Fair Trial', 'Due Process', and 'Legal Compliance', which are trending in legal discussions and relevant to ongoing legal reforms.... |
| 2002 SLD 706, 2002 CLD 1071 | E.F.A. No. 149 of 2000 , decided on 14.05.2002 | In the case of E.F.A. No. 149 of 2000, the Lahore High Court addressed the legality of payments made via cheques in the context of property auctions. The Court emphasized the importance of interpreting the rules of the Civil Procedure Code in light of contemporary practices, affirming that cheques are valid forms of payment if duly encashed. The Court ruled in favor of the auction purchaser, highlighting that neither the decree holder nor judgment debtors raised objections regarding the sale process. This case underscores the evolving interpretation of legal provisions concerning auction payments and the rights of parties involved. Key legal principles from the Banking Companies Act and the Civil Procedure Code were pivotal in this decision, which is significant for future cases involving auction sales and payment methods.... |
| 2006 SLD 3645, (2006) 284 ITR 295 | W.P. No. 309 OF 2006 , decided on 15.03.2006 | This case involves the interpretation of Section 148 of the Income-tax Act, 1961, concerning income escaping assessment. The petitioner, Sahara India Commercial Corpn. Ltd., challenged the non-speaking order of the Assessing Officer regarding the reopening of an assessment for the assessment year 1998-99. The court found that the Assessing Officer did not adequately address the objections submitted by the petitioner. The importance of providing a speaking order was underscored, as it is a fundamental right for the assessee to understand the basis of any decision affecting their tax liabilities. This ruling reinforces the legal principle that administrative bodies must adhere to procedural fairness by providing detailed reasoning in their decisions, especially when objections are raised. The case highlights the necessity for transparency and accountability in tax assessments, ensuring that taxpayers are not left in the dark regarding the rationale behind potentially adverse decisions. T... |
| 1987 SLD 1324 = 1987 PLC 719 | Appeal No. 12(57) of 1986 , decided on 02.02.1987 | In this case, the National Industrial Relations Commission addressed the issue of condonation of delay in filing an appeal under the Industrial Relations Ordinance, 1969. The court examined the circumstances surrounding the appellant's delayed awareness of the impugned order and determined that the appeal should not be prejudiced due to the actions of the court. The ruling emphasized the importance of proper notification to parties involved in legal proceedings, establishing that the limitation period for appeal filing should start from the date of knowledge of the order. This case highlights the principles of fairness and due process in legal proceedings, particularly in relation to appeals and the significance of timely communication of court decisions. It serves as a critical reference for similar cases regarding procedural justice and the rights of litigants in the context of industrial relations law.... |
| 2003 SLD 1053, 2003 YLR 2700 | Writ Petitions Nos.532, 504 and 134 of 2002 , decided on 02.07.2003 | The case revolves around the legal implications of evidence admissibility under the Customs Act, 1969, where the statements taken by Customs Officers were challenged. The Peshawar High Court analyzed the role of the 'Appropriate Officer' in the context of the law and concluded that such statements were inadmissible. The judgment highlighted the significance of lawful procedures in criminal investigations and reinforced the necessity for proper legal representation and rights for the accused. This case serves as a precedent for future cases regarding the interpretation of evidence and the standards required for lawful proceedings under Pakistani law.... |
| 1986 SLD 458, 1986 SCMR 418 | Civil Petition No. 633 of 1979 , decided on 27.04.1985 | In a significant ruling by the Supreme Court of Pakistan, the case of Rizwan Cooperative Society Ltd. versus Lahore Development Authority addressed critical issues surrounding land acquisition and ownership rights. The petitioner challenged the acquisition of a specific land parcel, asserting their ownership based on a Registered Sale-Deed executed in 1964. The court found that the land was not covered by the development scheme of the Lahore Improvement Trust, thus upholding the petitioner's claims. This case highlights the importance of legal rights in land acquisition processes and emphasizes the necessity for clear governmental approvals in property dealings. The decision reinforces the principle that ownership rights cannot be easily overridden without due process and proper legal justification. As this case unfolds, it will serve as a precedent for future land acquisition disputes and ownership claims, particularly in the context of evacuee properties.... |
| 1991 SLD 1806, 1991 PLC 72 | Writ Petitions Nos. 1373 and 5084 of 1985 , decided on 03.06.1990 | In the case of Writ Petitions Nos. 1373 and 5084 of 1985, the Lahore High Court addressed the applicability of the Employees Old-Age Benefits Act of 1976 to clubs incorporated under the Companies Act, 1913. The core issue revolved around whether the clubs were considered 'establishments' under the Act, especially prior to the amendment in 1983. The court highlighted that the original definition of 'establishment' was broad enough to encompass various organizations, including non-profit entities such as clubs. The judgment emphasized that the intent of the legislature was to ensure that all organizations, regardless of their profit-making status, contributed to employee benefits. The court dismissed the petitions on grounds of inadequate legal remedies pursued by the petitioners and upheld the necessity for clubs to comply with the Old-Age Benefits Scheme. This case serves as a pivotal reference for understanding the interpretation of laws concerning employee benefits and the obligation... |
| 1954 SLD 236, (1954) 26 ITR 177 | D-2741 of 2016 , decided on 01.01.1954 | In the landmark case of B.P. Mahalaxmiwala v. Commissioner of Income Tax, the Bombay High Court addressed critical issues surrounding the taxation of trusts under the Income-tax Act, 1961. The court focused on Section 164, which pertains to the charge of tax where the shares of beneficiaries are unknown or indeterminate. The case involved a trust established by the settlor, Mr. P.D. Mahalaxmiwala, for the benefit of his son and daughter, among others. The trustees were assessed for the income received during the assessment years 1948-49 to 1950-51 at the maximum tax rate based on the stipulations of the first proviso to Section 41(1) of the 1922 Act. The court ruled that the word 'or' in the proviso was disjunctive, confirming that the taxing authority must demonstrate that shares are not determinable to impose the maximum tax rate. The decision reinforced the principle that trusts with multiple beneficiaries require specific determinations of shares for equitable taxation. This case r... |
| 1980 SLD 1854, 1980 PLC 309 | Revision Application No. 216 of 1977 , decided on 28.11.1979 | In the case of Sheikh Ghulam Hussain vs. Pakistan Television Corporation Ltd., the Sindh High Court addressed the legality of the termination of Sheikh Ghulam Hussain's employment during his probation period. The applicant argued that his termination was unjust and sought reinstatement. The court examined the terms of employment and the relevant service rules, ultimately concluding that the termination was valid. The ruling emphasized the importance of adhering to the conditions outlined in the employment contract and the distinction between permanent and probationary employees. The case highlights critical aspects of employment law and the rights of employees in statutory corporations, providing insights into the legal framework governing such relationships. Keywords such as 'employment law', 'probationary period', 'termination of service', and 'Sindh High Court' are essential for understanding the implications of this case and are relevant for legal professionals and scholars alike.... |
| 2019 SLD 1391, 2019 PLD 330 | Writ Petition No. 221577 of 2018 , decided on 16.10.2018 | In the case of Writ Petition No. 221577 of 2018, Muhammad Ameen sought the Lahore High Court's directive for the public execution of Imran Ali, convicted for heinous crimes against a minor. The court's decision highlighted the importance of human dignity and the legal framework governing executions, stating that the Anti-Terrorism Act, 1997 does not allow for public executions and that such actions could incite public violence. The ruling emphasized adherence to constitutional rights and established prison regulations, reflecting a balance between justice and societal values. This case underscores the ongoing debate on the death penalty and its implementation within the legal system of Pakistan, raising critical questions about human rights and the nature of punishment. The court's firm stance against public executions and its commitment to uphold human dignity position this case as a significant reference in legal discussions regarding capital punishment in Pakistan.... |
| 1998 SLD 1199, 1998 CLC 139 | Suit No.200 of 1985 , decided on 05.08.1997 | In the case of Muhammad Yaseen vs. Medicare Clinic Ltd, the Sindh High Court examined the claim for damages under the Fatal Accidents Act. The plaintiff alleged that the death of his daughter was due to the negligence of the defendants. The court found that the plaintiff failed to establish that the defendants acted negligently or carelessly during the treatment of the patient. The evidence demonstrated that the medical professionals involved were well-respected and provided adequate care. The court ruled that the principle of 'res ipsa loquitur' did not apply as the plaintiff had full knowledge of the patient's medical condition and treatment, and therefore, the burden of proof lay with the plaintiff to demonstrate negligence, which was not satisfied. This case emphasizes the importance of evidential burden in medical negligence claims and the necessity for plaintiffs to substantiate their allegations with clear evidence. Notably, the court's decision highlights the relevance of exper... |
| 2007 SLD 3571, (2007) 290 ITR 453 | ... | |
| 1996 SLD 584, 1996 PLC 574 | LHR-185 of 1995 , decided on 09.05.1996 | In the case of Mukhtar Ahmad vs. Managing Director, PASSCO, Lahore, the Labour Appellate Tribunal addressed critical issues regarding employment termination under the Industrial Relations Ordinance and the Standing Orders Ordinance. The case highlighted the legal requirements for terminating employees on probation. Mukhtar Ahmad was terminated without a proper inquiry or notice, raising significant questions about due process in employment. The tribunal emphasized that statutory provisions prevail over appointment letter conditions, asserting that even during probation, employees are entitled to fair treatment and procedural safeguards. This decision reinforces employee rights in Pakistan's labor law framework, ensuring that employers adhere to legal standards when terminating employment. Keywords such as 'employment law', 'termination of service', 'probation period', and 'employee rights' are trending in legal discussions, making this case significant for understanding labor rights an... |
| 2021 SLD 609, 2021 SCMR 415 | Civil Petition No. 84 of 2016 , decided on 20.10.2020 | In the case of Civil Petition No. 84 of 2016, the Supreme Court of Pakistan addressed the complexities surrounding oral agreements and the requirements for valid property transactions under the Transfer of Property Act, 1882, and the Qanun-e-Shahadat (1984). The court found that an oral agreement to sell, coupled with acts of part performance, constituted sufficient evidence of a binding contract despite challenges regarding the authenticity of signatures. The ruling highlighted the importance of concrete evidence in property disputes, reinforcing that mere allegations without proof cannot invalidate a legal agreement. This decision serves as a significant precedent for future cases involving property transactions and agreements, emphasizing the need for clarity and substantiation in legal claims.... |
| 1979 SLD 1180, (1979) 119 ITR 321 | TAX CASE No. 142 OF 1974 (REFERENCE No. 35 OF 1974 , decided on 13.03.1978 | This case revolves around the application of Section 28(i) of the Income-tax Act, 1961, concerning business loss deductions. The assessee, a bus transport company, was compelled to subscribe to Government bonds at the behest of road transport authorities, which was seen as essential for maintaining operational permits. The bonds were sold at a loss, which the Income-tax Officer initially disallowed, categorizing it as a capital loss not related to the business. However, upon appeal, the Tribunal recognized that the loss was incurred in the course of business operations and was consistent with accepted commercial practices. The case highlights the importance of understanding business necessities and the allowances for losses incurred in maintaining business obligations, affirming that such expenditures are deductible under the law. This decision reinforces the principle that while capital losses may not be deductible, losses that arise from fulfilling business obligations can be allowab... |
| 1991 SLD 2205, 1991 KLR 275 | Const. Petn. No. -D--622 of 1991 , decided on 19.08.1991 | This case revolves around a petition filed by M/S Capgas (Private) Ltd. against the Ministry of Petroleum and Natural Resources regarding the reduction of their Liquified Petroleum Gas (LPG) allocation. The petitioner claimed that the reduction was arbitrary and violated natural justice principles. The court ruled in favor of the petitioner, emphasizing the necessity of a fair hearing before any decision affecting rights could be made. The judgment reinforced the legal standards surrounding administrative discretion and the obligation of authorities to act within the bounds of the law. Key terms include 'natural justice', 'audi alteram partem', and 'judicial review'. The ruling serves as a critical reference for future cases concerning administrative actions that impinge upon contractual rights and obligations.... |
| 1990 SLD 357, 1990 PTD 442 | P.T.R. No 45 of 1988 , decided on 24.01.1989 | This case revolves around the assessment of wealth tax on a plot of land located on Davis Road, Lahore. The petitioner, having declared a value of Rs. 1,30,000 for the plot, faced a significantly higher assessment of Rs. 15,10,000 per kanal by the Wealth Tax Officer. The Tribunal, after reviewing the case, adjusted the value to Rs. 10,00,000 per kanal. The Lahore High Court upheld the Tribunal's assessment, stating that the valuation process adhered to the Wealth Tax Act and its rules, which necessitate a fair and just evaluation based on market conditions. The ruling underscores the importance of proper valuation methods in wealth tax assessments and emphasizes the need for transparency in the process. The court's decision is significant for taxpayers and tax authorities alike, as it clarifies the standards for determining property value under the Wealth Tax Act. Keywords such as wealth tax, property valuation, Lahore High Court, and wealth tax assessment are central to understanding ... |
| 2010 SLD 140, (2010) 101 TAX 306, 2010 PTD 967, 2010 PTCL 1014 | Sales Tax Reference Application No.76 of 2009 , decided on 02.02.2010 | In the case of Sales Tax Reference Application No.76 of 2009, the Sindh High Court examined the role of Messrs Telecard Ltd. in the sale of pay-phone cards and their claim for a refund of sales tax and excise duty. The court noted that the applicant acted solely as a sales agent for PTCL, which meant they were not the actual service provider and thus could not claim a refund on taxes that had already been passed on to consumers. This decision reaffirms the distinction between direct and indirect taxes, clarifying that the burden of indirect taxes, such as sales tax, ultimately falls on the end consumers. The ruling also highlighted the importance of understanding the legal responsibilities of intermediaries in tax collection processes. This case emphasizes the legal interpretations surrounding the Sales Tax Act, 1990, and the Central Excise Act, 1944, as they relate to the refund claims of businesses acting as agents rather than direct service providers.... |
| 2009 SLD 3350, 2009 PCRLJ 526 | Criminal Bail Application No.1254 and M.As. Nos.48 , decided on 04.12.2008 | In the case of Muhammad Younus and another versus The State, the Sindh High Court addressed a criminal bail application where the complainant, Pervez Ali, filed an affidavit during the pendency of the bail application, stating he had not made the allegations detailed in the FIR. This affidavit was crucial in the court's decision to grant bail to the accused. The court highlighted the significance of the complainant's retraction, indicating that it led to the absence of objections from the State Counsel regarding the bail application. The applicants were ordered to be released on bail after providing surety and P.R. Bonds. This case underscores the legal principles surrounding bail in criminal proceedings and the impact of witness statements on the judicial process.... |
| 2005 SLD 2761 = (2005) 279 ITR 86 | IT APPEAL No. 239 OF 2002 , decided on 08.04.2003 | This case revolves around the assessment of business losses under the Income-tax Act, specifically addressing the claims made by Rajeev Grinding Mills regarding grinding losses. The Delhi High Court evaluated the appeal filed by the Commissioner of Income Tax against the decision of the Income-tax Appellate Tribunal which had allowed the grinding loss claimed by the assessee. The Tribunal noted that the revenue had accepted similar losses in preceding and succeeding assessment years, establishing a basis for consistency in tax treatment. The High Court upheld the Tribunal's ruling, emphasizing that the Revenue should not deviate from previously accepted positions without substantial justification. This case highlights the principles of consistency and fairness in tax assessments, making it a significant reference for future disputes regarding business loss claims under the Income-tax Act.... |
| 1969 SLD 147, 1969 SCMR 323 | Civil Petition for Special Leave to Appeal No. 87 , decided on 11.04.1969 | In the case of Ahmad Nawaz vs Member (Revenue), Board of Revenue, the Supreme Court of Pakistan addressed the disqualification of a petitioner for the position of Lambardar. The petitioner, Ahmad Nawaz, was initially recommended for appointment but faced opposition from another candidate. After a series of appeals and a revision application, the Member Board of Revenue disqualified both candidates. The Supreme Court upheld this decision, stating that the Member acted within his jurisdiction and that the reasons for disqualification were valid. The court clarified that mere errors in decision-making do not warrant interference under the Constitution. This case highlights the legal principles surrounding administrative appointments and the limits of judicial review in administrative matters, particularly under Article 98 of the Constitution. It emphasizes the importance of jurisdictional authority in administrative decisions and reinforces the procedural integrity of the Board of Revenue... |
| 1988 SLD 2797, 1988 SCMR 1821 | Criminal Petition No. 3-Q of 1988 , decided on 07.06.1988 | This case revolves around the cancellation of bail granted to the accused, Ali Bux son of Ali Gul, by the High Court. The Supreme Court of Pakistan, upon review, determined that the bail should be cancelled for reasons to be recorded separately. The decision emphasized the authority of the Tribunal under the Criminal Law (Special Provisions) Ordinance, II of 1968, to handle the question of bail cancellation for the accused. The Supreme Court directed the trial court to issue appropriate orders concerning the custody of the accused, including non-bailable warrants, reinforcing the legal framework concerning bail and its cancellation. This ruling is significant in the context of criminal procedure and the rights of the accused during trial proceedings, ensuring that due process is followed while safeguarding the interests of justice.... |
| 2011 SLD 565, 2011 CLC 334 | Regular First Appeal No. 27 of 2009 , decided on 17.09.2010 | The case revolves around a dispute regarding a promissory note executed by the appellant, Sher Muhammad Khan, in favor of the respondent, Fazal Ellahi. The respondent filed a suit for recovery of Rs. 3,20,000, claiming that the appellant had borrowed this amount. The trial court ruled in favor of the respondent, leading to the appeal by the appellant. The Peshawar High Court upheld the trial court's decision, emphasizing the validity of the promissory note and the evidentiary weight of thumb impressions over signatures. The court highlighted the jurisdiction of the trial court under Order XXXVII of the Civil Procedure Code for cases involving negotiable instruments. The decision underscores the importance of clear documentation and the legal standing of promissory notes in financial disputes, ensuring that the rights of creditors are protected. This case serves as a critical reference for similar cases involving promissory notes and the legal frameworks governing negotiable instruments... |
| 1995 SLD 755, 1995 PLD 362 | Civil Appeal No. 450 of 1992 , decided on 13.03.1995 | This case revolves around a civil appeal concerning the recovery of loans under the Banking Companies (Recovery of Loans) Ordinance. The Supreme Court of Pakistan examined the provisions of the Civil Procedure Code, particularly Order XXXVII, which governs summary procedures for suits based on specific financial instruments. The appellants, Haji Ali Khan & Company, challenged the decree of the Special Banking Court, which had ruled in favor of Allied Bank of Pakistan Limited. The Court highlighted the importance of obtaining leave to defend under Order XXXVII, underscoring that failure to provide adequate grounds resulted in the allegations being accepted as true. The decision reaffirmed the legal standards for defending against claims involving bills of exchange and promissory notes. The ruling serves as a critical reference for legal practitioners in similar banking disputes, emphasizing the necessity of clearly articulated defenses in loan recovery cases.... |