Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2022 SLD 2264, 2022 PTD 1860, (2023) 128 TAX 422 | D-5430, D-5536 of 2020, D-1196 and D-1434 of 2021 , decided on 31.03.2021 | In the case concerning the importation of vintage cars, the Sindh High Court addressed the legal framework governing customs duties and import regulations in Pakistan. The court analyzed the provisions of the Customs Act, 1969, and the Imports and Exports (Control) Act, 1950, particularly focusing on the powers of the Federal Government versus those of the Ministry of Commerce. The petitioners sought the release of vintage cars that had been withheld by the customs authorities, arguing that the denial was contrary to a previous ruling by the court in Moin Jamal Abbasi's case. The court concluded that the SRO issued by the Federal Government did not carry the authority to restrict the importation of vintage vehicles, and thus, the customs authorities were directed to comply with the law and release the vehicles upon payment of the stipulated duties. This case serves as a significant precedent in clarifying the regulatory landscape for vintage car imports in Pakistan and reinforces the b... |
| 2002 SLD 649, 2002 CLD 37 | Miscellaneous Appeal No. 45 of 1998 , decided on 13.08.2001 | In this case, SOCIETE GENERALE, an international bank operating in Pakistan, sought to register its trade mark as per the Trade Marks Act, 1940. The Registrar of Trade Marks initially refused the application on grounds that the mark had not been used in Pakistan and did not represent the name in a special or particular manner. However, the Sindh High Court reviewed the case and noted that the logo was distinctive and met the criteria for registration. The court underscored the importance of judicial discretion in administrative decisions, ruling that the Registrar's arbitrary refusal was unjustified. The court's decision to allow the registration of SOCIETE GENERALE's mark reflects the principles of trademark law, balancing the need for distinctiveness with the rights of entities to protect their brand identity. This case highlights the significance of proper legal representation and adherence to established criteria in trademark registration processes.... |
| 1995 SLD 1352 = 1995 PLC 592 | Writ Petition No. 514/S of 1991 , decided on 13.04.1995 | In the case of M/s. Associated Cement, Wah v. Hassan Din and others, the Lahore High Court addressed critical issues surrounding employment reinstatement and the limitations imposed by the Industrial Relations Ordinance. The case revolved around the respondent's claim regarding his date of birth and subsequent retirement, leading to his reinstatement by the Labour Court. However, the High Court found that the grievance notice was filed beyond the stipulated three-month period following the employer's rejection of the respondent's request for a change in his birth entry. The Court underscored the importance of adhering to legal timelines, as established in the Limitation Act, asserting that the Court has an obligation to examine limitation issues irrespective of their mention in pleadings. The decision highlights essential principles within employment law and the critical nature of compliance with procedural requirements, ultimately reinforcing the necessity for timely grievances in lab... |
| 2018 SLD 700, 2018 SCMR 772 | Criminal Appeal No. 316 of 2017 , decided on 07.02.2018 | In the case of Muhammad Mansha vs. The State, the Supreme Court of Pakistan addressed serious concerns regarding the integrity of witness testimonies and the reliability of evidence in criminal proceedings. The court scrutinized the convictions stemming from a trial where the accused was found guilty of qatl-i-amd (murder) under sections 302(b) and 34 of the Penal Code. The trial court's decision had been based on testimonies that were later deemed to contain dishonest improvements, rendering them unreliable. The Supreme Court underscored the principle that if an eyewitness's credibility is compromised, the accused must be granted the benefit of doubt. This landmark ruling not only highlights the importance of credible evidence in the judicial process but also reinforces the legal standard that it is better for ten guilty persons to go free than for one innocent person to be wrongfully convicted. Keywords such as 'Supreme Court', 'Pakistan', 'criminal law', 'witness credibility', and '... |
| 1988 SLD 709, 1988 PLC 126 | Appeal No. 159/148 of 1985 , decided on 28.11.1987 | This case revolves around the dismissal of a review petition filed by Ch. Tauqir Ahmad against the Government of Punjab, concerning a disciplinary action that resulted in the withholding of increments. The Service Tribunal examined the circumstances of the review petition, which was deemed time-barred due to the appellant's failure to provide a timely explanation for the delay. The tribunal clarified that merely sending for comments does not imply that a review petition has been entertained. This case highlights important legal principles regarding limitations and the procedural requirements for appeals and reviews under the Punjab Service Tribunals Act and the Punjab Civil Servants (Efficiency and Discipline) Rules. Keywords: Punjab Service Tribunal, review petition, time-barred, disciplinary action, increments, legal principles, limitation, appeal process.... |
| 2019 SLD 462, 2019 PCRLJ 353 | Criminal Appeal No. 471 of 2012 , decided on 20.11.2018 | In the case of Muhammad Ashraf vs. The State, the Lahore High Court reviewed the appeal of Muhammad Ashraf, who was previously convicted under section 302(b) of the Pakistan Penal Code for the murder of Majid. The case revolved around the appreciation of evidence, the principle of benefit of doubt, and the prosecution's failure to establish a clear distinction between the roles of the accused. The judgment highlighted the importance of timely and credible evidence in criminal proceedings, emphasizing that the prosecution has the burden of proving guilt beyond a reasonable doubt. The court referenced several precedents to reinforce its decision, ultimately leading to the acquittal of Muhammad Ashraf. This case underscores the critical nature of evidentiary standards in criminal law and the protections afforded to the accused under the legal system.... |
| 1984 SLD 1414, 1984 PLC 828 | GA-298 of 1981 , decided on 26.09.1983 | In the case of GA-298 of 1981, the Labour Appellate Tribunal, Punjab, addressed the termination of a conductor's services based on the cancellation of his conductor's licence. The Tribunal found that the relevant provisions of the West Pakistan Motor Vehicles Ordinance, 1965, and the Motor Vehicles Rules, 1969, did not apply to conductors working for the Road Transport Corporation. The decision emphasized the jurisdictional limitations of transport authorities and the legal intricacies surrounding employment rights. The court ruled in favor of the appellant, reinstating him but not awarding back benefits, as the legal points raised were intricate. This case serves as an important reference for issues related to employment law, transport regulations, and the rights of workers in the public transport sector, particularly in the context of statutory interpretations and administrative jurisdiction.... |
| 1989 SLD 174, 1989 PTD 1248 | I.T.R. No.3 of 1982 , decided on 16.05.1989 | In this landmark case, the Sindh High Court examined the admissibility of taxation reserves as permissible expenditures under section 10 of the Income Tax Act, 1922. The case arose from claims made by Messrs ATLAS ASSURANCE CO. LTD. for the assessment years 1973-74 and 1974-75, amounting to Rs.2,82,400 and Rs.1,33,000 respectively. Initially, these claims were rejected by the Income-tax Officer, leading to an appeal by the company that was later upheld by the Appellate Assistant Commissioner. The Department's subsequent appeal to the Tribunal confirmed the prior ruling. The court's decision emphasized the legality of recognizing such provisions as deductible expenses, reflecting a progressive interpretation of tax law that supports taxpayer rights. This case is pivotal for insurance companies and other entities that manage taxation reserves, reinforcing the principle that reasonable provisions for tax liabilities should be acknowledged as valid deductions. The ruling aligns with previo... |
| 1996 SLD 1392, 1996 PLD 429 | Civil Revision No. 104 of 1993 , decided on 27.03.1996 | In the case of Civil Revision No. 104 of 1993, the Lahore High Court examined the rejection of a petitioner's application to amend his written statement in a civil suit. The court reviewed the circumstances under which amendments to pleadings are permissible under the Civil Procedure Code (V of 1908), particularly focusing on Order VI, Rule 17. The petitioner sought to introduce a plea of fraud concerning the transfer of land, which was determined to be a new case that contradicted his original defense. The court affirmed the trial court's decision, highlighting that amendments must be bona fide and should not change the fundamental nature of the defense. The court concluded that the proposed amendment would be impermissible as it sought to introduce a new cause of action that was inconsistent with the original claim. This case serves as a critical reference for understanding the limitations on amending pleadings in civil proceedings, emphasizing the need for clarity and consistency in... |
| 2002 SLD 1894, 2002 PLC 1106 | Appeal No. 3532 of 1997 , decided on 28.09.2000 | The case revolves around the dismissal of a police constable for prolonged absence. After taking three days of casual leave, the constable failed to return for nearly five months, citing medical reasons supported by certificates. The tribunal found that the dismissal was unjust as it lacked a proper inquiry, which is mandated under the Punjab Police (Efficiency and Discipline) Rules. The ruling emphasized the importance of conducting an inquiry before imposing major penalties, thereby reinstating the constable and treating his absence as extraordinary leave without pay. This case highlights the procedural safeguards in disciplinary actions within the civil service, ensuring that employees are afforded due process before facing severe penalties. Key terms include dismissal, inquiry, medical leave, and civil servant rights.... |
| 1993 SLD 1616, 1993 PLC 1002 | F.A.O. No. 170 of 1981 , decided on 15.06.1993 | This case revolves around the interpretation of the West Pakistan Employees' Social Security Ordinance (X of 1965) concerning social security contributions on wages. The court addressed issues of whether house rent and attendance allowances are considered part of wages, the jurisdiction of the Director of the Social Security Institution in handling complaints against demands for contributions, and the legal limits on wages subject to such contributions. The decision clarified that the Director possesses the authority to adjudicate complaints as delegated by the Governing Body of the Institution. The case reflects broader themes in labor law, employee rights, and social security regulations, emphasizing the importance of compliance with statutory provisions and the delegation of authority within administrative frameworks.... |
| 2013 SLD 2001, 2013 YLR 223 | Criminal Appeal No.86-M of 2012 , decided on 07.09.2012 | In this case, Mst. Zahida appealed against the acquittal of Kaki Khan and Ghuncha Gul for the murder of her father-in-law, which occurred on February 13, 2007. The Peshawar High Court reviewed the evidence presented during the trial, focusing on the credibility of witness accounts and the prosecution's failure to provide compelling evidence of guilt. The court emphasized the importance of the burden of proof resting with the prosecution, and the principle that any reasonable doubt must benefit the accused. The appeal was dismissed, affirming the trial court's decision due to inherent weaknesses in the prosecution's case, including contradictory statements from witnesses and a lack of direct evidence linking the accused to the crime scene. The ruling underscores the legal standards for criminal appeals in Pakistan, particularly regarding the assessment of evidence and the presumption of innocence until proven guilty.... |
| 1994 SLD 1388, 1994 CLC 1325 | Writ Petition No. 8540 of 1992 , decided on 22.11.1992 | This case revolves around the inheritance rights following the death of Chiragh Din, who left behind agricultural land. The petitioner, Mst. Nasim Akhtar, sought the mutation of inheritance, but the respondents, who claimed to be his nephews, contested this. The case highlights the importance of conducting a proper inquiry when determining inheritance rights, as mandated by the West Pakistan Land Revenue Act. The Lahore High Court upheld the Board of Revenue's decision to remand the case for a factual inquiry to ensure that all interested parties are heard, emphasizing that the absence of such hearings could lead to unjust outcomes in inheritance disputes. The court's ruling reinforces the legal principle that all claimants must be given an opportunity to present their case, particularly in matters of inheritance, which can significantly impact familial relationships and property rights. The decision underscores the necessity of following established legal procedures to uphold justice ... |
| 1985 SLD 997, 1985 SCMR 1911 | Civil Petition No. 834 of 1984 , decided on 04.06.1985 | In the case of Civil Petition No. 834 of 1984, the Supreme Court of Pakistan dealt with a matter concerning pre-emption under the Punjab Pre-emption Act, 1913. The controversy arose when Tajoo, the respondent, sought to pre-empt a sale made by vendor Mumtaz to the petitioners. The initial suit was dismissed, but the appeal by Tajoo was accepted, leading to a decree in his favor. The petitioners challenged this decision in the Supreme Court, raising several contentions, including tenant status and claims of waiver. However, the Supreme Court found that the petitioners did not adequately present their arguments in lower courts, particularly regarding the waiver issue, which was not pressed in trial or appellate proceedings. The Court confirmed the decisions of the lower courts, emphasizing the importance of procedural adherence and the necessity of substantiating claims during litigation. As a result, the petition was dismissed. This case highlights the complexities of property law and t... |
| 2011 SLD 2137, 2011 SCMR 982 | Criminal Petition No. 330 of 2008 , decided on 14.01.2010 | In the case of Criminal Petition No. 330 of 2008, the Supreme Court of Pakistan examined the appeal filed by the State against the acquittal of Bashir Khan by the Peshawar High Court concerning narcotics possession. The case revolved around the principles of justice and the implications of condoning delays in legal proceedings. The trial court's decision to convict the accused was overturned by the High Court, leading to the State's appeal. The Supreme Court found that the reasons provided for the delay in filing the appeal were not legally acceptable, highlighting the importance of timely legal action. This case underscores the complexities involved in narcotics law and the judicial process in Pakistan, emphasizing the necessity for adherence to procedural timelines to uphold justice. The ruling serves as a critical reminder of the balance between the rights of the accused and the interests of justice in criminal law.... |
| 2018 SLD 1968, 2018 PLJ 564 | Crl. Appeal No. 287 of 2014 , decided on 04.10.2017 | In the notable case of Crl. Appeal No. 287 of 2014, the Lahore High Court examined the appeal of Imtiaz Hussain and Muhammad Azhar against their conviction for sodomy under the Pakistan Penal Code, specifically Sections 367-A and 377. The court found that the prosecution's evidence was insufficient and inconsistent, leading to reasonable doubt about the appellants' guilt. The judgment emphasized the importance of medical evidence in such cases, which was notably lacking. The principle of benefit of doubt was applied, resulting in the acquittal of the appellants. This case raises significant questions about the standards of proof required in sexual offence cases and the role of medical evidence in corroborating allegations. The court's decision underscores the legal protections afforded to individuals accused of serious crimes when the prosecution fails to meet its burden of proof. The ruling is a critical reference point in discussions about the legal framework surrounding sexual offen... |
| 2024 SLD 4762, 2024 PLJ 216 | Crl. P. No. 99-K of 2018 , decided on 02.04.2024 | In the case of Syed QAMBER ALI SHAH vs. PROVINCE OF SINDH, the Supreme Court of Pakistan addressed the issue of the registration of FIRs and the jurisdiction of the Justice of Peace under the Criminal Procedure Code, 1898. The petitioner alleged that his brother was abducted, and despite the initial orders of the Justice of Peace to register an FIR, the High Court had set aside this order. The Supreme Court ruled that the High Court overstepped its jurisdiction by assuming the role of an investigator and disregarding the procedural rights of the petitioner. The Court reinstated the order of the Justice of Peace, emphasizing the necessity for police to record FIRs and initiate investigations into cognizable offences. This case underscores the significance of proper legal procedures in the administration of justice, ensuring that the rights of complainants are protected while maintaining the integrity of the investigative process.... |
| 1956 SLD 50 = (1956) 30 ITR 81 | WRIT PETITION No. 569 OF 1954 , decided on 02.03.1956 | In the landmark case of Aiyesha Bibi v. Commissioner of Income Tax decided by the Madras High Court, the legal intricacies surrounding the recovery of income-tax as arrears of land revenue were scrutinized. The case revolved around the interpretation of sections of the Income-tax Act, 1961, and the Madras Revenue Recovery Act, 1864. The court concluded that while the Income-tax Act allows for the recovery of income-tax as if it were land revenue, the specific provisions of the Madras Revenue Recovery Act exempt such recoveries within Madras. This case sets a significant precedent in tax law and recovery procedures, highlighting the importance of statutory interpretation and the limitations imposed by local laws. The ruling reinforces the principle that legislative enactments must be adhered to strictly, ensuring that taxpayers are protected from unlawful recovery methods. This decision is crucial for tax practitioners and advocates, as it clarifies the boundaries of tax recovery action... |
| 2015 SLD 2075, (2015) 376 ITR 529 | IT APPEAL No. 13 OF 2015 , decided on 31.03.2015 | This case involves Fugro Geoteam AS, a foreign company incorporated in Norway, which was engaged in the acquisition of 3D seismic data under contracts with R Ltd. and ONGC. The dispute arose regarding the applicability of section 44BB of the Income-tax Act, 1961, on the mobilization/demobilization fees received by the company for services provided outside India. The Uttarakhand High Court upheld the Tribunal's ruling that such fees were to be included in the computation of income under section 44BB, clarifying that provisions in section 5(2) do not restrict the taxation of income received outside India for non-residents. The court's decision emphasizes the importance of understanding the special tax provisions applicable to non-residents and their income from activities involving mineral oil exploration. This case highlights key aspects of international taxation, non-resident income tax obligations, and the interpretation of specific provisions within the Income-tax Act.... |
| 1985 SLD 491 = 1985 SCMR 484 | Criminal Appeal No. 122 of 1980 , decided on 03.12.1984 | In the case of Rasib and Gulzar vs. The State, the Supreme Court of Pakistan addressed the convictions for the murder of Mohammad Feroz. The court examined the evidentiary weight of both ocular testimony and medical evidence regarding the time of death. The prosecution's case was bolstered by eyewitness accounts, while defense arguments based on medical evidence were deemed insufficient. The court reiterated the importance of reliable witness testimony over expert opinion in criminal cases, particularly in murder trials involving brutal acts. The decision underscored the court's commitment to justice and the appropriate application of the death penalty in cases of heinous crimes. Keywords such as 'Supreme Court of Pakistan', 'murder conviction', 'death penalty', and 'eyewitness testimony' are trending in legal discussions, making this case a significant reference point in understanding judicial processes in Pakistan.... |
| 2024 SLD 2692 = 2024 PLC 84 | Writ Petition No.2362 of 2017 , decided on 14.09.2023 | In the case of Dr. Aftab Hassan Minhas vs. National Council for Homeopathy, the Lahore High Court addressed significant issues related to employment regulations and due process. The petitioner contested his dismissal based on alleged procedural irregularities and the failure to receive copies of inquiry documents. However, the court ruled that the petitioner failed to file his appeal within the stipulated 28 days as required by Regulation 33 of the National Council for Homeopathy (Staff) Service Regulations, 1987. The court emphasized the importance of adhering to procedural timelines and affirmed that the law favors the vigilant. The decision underscores the necessity for employees to be proactive in seeking redress and highlights the court's commitment to uphold established regulatory frameworks. The ruling serves as a critical reminder of the implications of procedural compliance in employment law cases, particularly in the public sector.... |
| 1991 SLD 1799, (1991) 190 ITR 644 | D-2741 of 2016 , decided on 06.11.1991 | In the case of Amrit Narain v. Commissioner of Income Tax, the Delhi High Court addressed the application for waiver of penalties under section 273A of the Income-tax Act, 1961. The petitioner filed income tax returns late for the assessment years 1980-81 and 1981-82, leading to penalties and interest being levied. The Commissioner found that the conditions for a waiver were satisfied and reduced the penalties by 50%. The petitioner argued that the Commissioner did not exercise discretion judicially and should have waived the penalties completely. The court ruled that the discretion granted to the Commissioner is not absolute and must be exercised based on the facts of each case. The court emphasized the importance of judicial discretion in tax matters and upheld the Commissioner's decision, leading to the dismissal of the writ petition. This case underscores the complexities of tax law and the importance of compliance in filing tax returns on time. Keywords: Income Tax Act, penalty re... |
| 1980 SLD 430, 1980 SCMR 972 | Civil Petition No. 538 of 1980 , decided on 04.06.1980 | In the case of Civil Petition No. 538 of 1980, the Supreme Court of Pakistan reviewed the appeal of Dr. Ehsan Ul Haq regarding the Punjab Service Tribunal's ruling on pay scales for Assistant Medical Officers. The petitioner argued that the qualifications for the post were treated equally, and thus the distinction made by the government in pay scales was unfair. The Supreme Court emphasized that the prospects of promotion are not considered a part of the terms of service and that the government has the authority to set different pay scales based on qualifications. The decision reinforced the principle that qualifications can justify different treatment in civil service pay scales, leading to the conclusion that the petition lacked merit. This case highlights important aspects of public service law and the discretion of government authorities in framing service rules.... |
| 2020 SLD 1511, 2020 PTD 1583 | I.T.A. No. 1367/KB of 2018 , decided on 06.05.2019 | This case revolves around Ziauddin University, a non-profit educational institution, which contested the tax assessment made by the Inland Revenue authorities. The core issue was whether the university was eligible for tax credits under Section 100C of the Income Tax Ordinance, 2001. The tribunal found significant procedural errors in the assessment process, emphasizing the necessity for detailed investigations to ascertain the eligibility of the university for tax benefits. The decision underlines the legal complexities surrounding non-profit organizations and their tax obligations, particularly in light of the amendments to the Income Tax Ordinance that shifted from blanket exemptions to conditional tax credits. The tribunal's ruling serves as a critical reference for similar cases involving educational institutions and non-profit organizations, ensuring adherence to legal standards and fair tax treatment.... |
| 2021 SLD 2799, 2021 PLC 994 | Writ Petition No.245733 of 2018 , decided on 09.12.2020 | This case concerns the dismissal of Dr. Khalid Zamir Rasib from Forman Christian College-University (FCC-U) and the maintainability of his constitutional petition under Article 199 of the Constitution of Pakistan, 1973. The Lahore High Court ruled that the FCC-U, functioning as a private entity, does not fall under the definition of a 'person' as per Article 199(5) due to the absence of direct financial and administrative control by the government. The court's decision highlighted the distinction between petitions regarding general university functions and those concerning individual employment conditions. The court referenced several precedents, stating that without statutory rules governing employment, the petition lacks grounds for maintainability. The ruling emphasizes the importance of understanding the jurisdictional boundaries of constitutional petitions against private educational institutions.... |
| 2004 SLD 167, 2004 PTD 838 | I.T.A. No. 5077/LB of 2001 , decided on 10.05.2001 | This case revolves around the Income Tax Ordinance, 1979, particularly focusing on the jurisdiction of tax authorities to pass orders. The Appellate Tribunal Inland Revenue addressed issues of legality concerning the selection of cases for audit through computer balloting. The Tribunal ruled that orders passed in excess of jurisdiction lack finality and must be disregarded. The case illustrates the importance of lawful authority in tax proceedings and the implications of unlawful assessments. The decision reinforces that tax assessments must comply with established regulations, and any deviation can render the assessment invalid. The keywords 'Income Tax Ordinance', 'jurisdiction', 'audit selection', and 'tax assessment' are essential to understand the legal framework and implications discussed in this case.... |
| 2016 SLD 494, 2016 SCMR 460, 2016 PLC 629, 2016 PLJ 184 | Civil Petition No. 2515 of 2015 , decided on 17.11.2015 | In the case of Civil Petition No. 2515 of 2015, the Supreme Court of Pakistan examined the legal implications of pensionary benefits under the Civil Service Regulations (CSR) in relation to the service of Shahiq Ahmad Khan in the National Construction Limited (NCL). The Court found that the notification dated 20.10.2004, which aimed to grant pensionary benefits, was issued without legal authority and therefore void. The Court highlighted the distinction between civil servants and employees of NCL, emphasizing that the latter are not entitled to the same pensionary benefits. The decision underscores the importance of lawful authority in administrative actions and the necessity for proper legal procedures in matters concerning public service and employee rights. This case sets a significant precedent in administrative law, particularly regarding the entitlements of employees transitioning from private to public sector roles. The Court's ruling clarifies that service in non-civil servant ... |
| 2000 SLD 687, 2000 SCMR 1560 | Civil Appeal No. 426 of 1994 , decided on 02.04.1998 | This case revolves around the disciplinary actions taken against Zahid Hussain, a civil servant, which culminated in his compulsory retirement after allegations of financial misconduct. The Supreme Court of Pakistan reviewed the case based on the Service Tribunals Act and the Constitution. Key issues included the alleged non-supply of vital documents during the inquiry, the authority of the officer who issued the charge-sheet, and the outcomes of the disciplinary proceedings. The court emphasized the importance of due process in administrative actions and confirmed the Tribunal's findings, ultimately dismissing the appeal. This case highlights the judicial scrutiny of administrative decisions and the rights of civil servants in Pakistan. Keywords: Supreme Court, civil servant rights, disciplinary proceedings, Service Tribunals Act, due process.... |
| 1976 SLD 694, 1976 PLC 168 | LYP-59 of 1975 , decided on 14.01.1976 | The case involves the Labour Appellate Tribunal's ruling on the status of Collective Bargaining Agents under the Industrial Relations Ordinance, 1969. The Tribunal addressed the appeal from Rehmania Textile Silk Mills Limited after the Labour Union lost its status as the Collective Bargaining Agent following a referendum. The Tribunal's decision clarified that the old Union could not represent the workers anymore, and the new Union, Workers' Union Rehmania Textile Silk Mills Limited No. 1, was recognized as the legitimate representative. This case highlights the legal implications of worker representation and the procedural aspects of industrial disputes, establishing a precedent for future cases related to Collective Bargaining.... |
| 2007 SLD 1829, 2007 PLC 217 | Civil Petition No.3095 of 2003 , decided on 23.09.2005 | This case revolves around the legal interpretation of advance increments for civil servants upon re-employment after retirement from military service. It highlights the complexities involved in the application of government rules and directives, particularly concerning the entitlement of civil servants to benefits accrued during previous service. The Supreme Court's ruling is significant for civil servants seeking clarity on their rights regarding pay increments and the implications of prior employment on current entitlements. By addressing the principle of duplicate benefits and the merger of increments into pay, the Court provides a framework for future cases involving similar issues. This case serves as a crucial reference for understanding the intersection of military and civil service regulations, making it relevant for legal practitioners, policymakers, and civil servants alike. The ruling underscores the importance of clear legal standards and the need for adherence to establish... |
| 1983 SLD 207, 1983 SCMR 190 | Civil Petition for Special Leave to Appeal No. 78 , decided on 18.10.1982 | This case revolves around the termination of Mushtaq Hussain's service by the Government of Pakistan, which was challenged on the grounds of mala fide actions by the government. The Service Tribunal ruled in favor of the respondent, citing illegal termination and lack of due process in the imposition of censure. The Supreme Court examined whether the appeal raised significant questions of law and whether the respondent was indeed a civil servant. The case highlights the principles of administrative justice and the importance of due process in employment matters within the public sector. The ruling emphasizes the necessity for governmental bodies to adhere to legal standards when terminating employment and the ability of individuals to seek justice through appropriate legal channels. Keywords such as 'administrative justice', 'service tribunal', 'mala fide termination', and 'government employment law' are crucial for understanding the legal landscape surrounding public service employmen... |
| 2019 SLD 1872, 2019 SCMR 1300 | Criminal Appeal No. 97-L of 2017 , decided on 14.05.2019 | In the case of MST. RAZIA SULTANA vs. THE STATE AND ANOTHER, the Supreme Court of Pakistan addressed critical issues surrounding the possession of narcotics and the evidentiary standards required for conviction under the Control of Narcotic Substances Act, 1997. The appellant was initially convicted and sentenced to life imprisonment based on the possession of narcotic drugs. However, during the appeal, it was revealed that the chain of custody for the drug samples was compromised, as the officer responsible for the safe transmission of the samples to the Chemical Examiner was not produced in court. This led to the conclusion that the Chemical Examiner's report was unreliable. The Court emphasized that without a reliable chain of custody, the prosecution could not establish guilt beyond a reasonable doubt. The ruling highlighted the necessity for law enforcement to adhere strictly to protocols for evidence handling, particularly in cases involving narcotics, where the stakes are high, ... |
| 2023 CLD 534, 2023 SLD 1659 | Civil Revision No. 170 of 2022/BWP , decided on 17.05.2022 | This case revolves around a civil revision filed under Section 115 of the Civil Procedure Code, challenging the order of the Additional District Judge that granted conditional leave to defend a suit for recovery of a significant amount on the basis of a negotiable instrument. The petitioner argued that the imposition of a surety bond was impracticable and violated the principles of fair trial as outlined in Article 10-A of the Constitution of Pakistan. The Lahore High Court highlighted the discretion of the Trial Court in such matters and the necessity for such discretion to be exercised judiciously and with thorough consideration of the facts presented. The Court referenced several precedents to support its decision and ultimately allowed the revision, setting aside the previous order and remanding the case for a reconsideration of the leave to defend the suit. This decision underscores the importance of ensuring that defendants in civil suits are afforded the opportunity to contest c... |
| 1982 SLD 754, 1982 PLD 347 | Civil Petition for Special Leave to Appeal No. 72- , decided on 22.05.1982 | This case revolves around the interpretation of limitation periods in service appeals, specifically under the Limitation Act and rules governing the Supreme Court of Pakistan. The central issue was whether the time taken to receive a certified copy of the judgment should be deducted from the overall period allowed for filing an appeal. The Supreme Court clarified the relevant legal provisions and upheld the importance of timely filing in accordance with legal requirements. The decision serves as a precedent for future cases regarding the computation of time limits in legal proceedings, highlighting the necessity for parties to be vigilant in adhering to prescribed timelines. This case is significant for legal practitioners and those involved in administrative law, setting clear guidelines for the filing of petitions and appeals.... |
| 2002 SLD 2901 = (2002) 258 ITR 395 | O.P. No. 32719 OF 2000 (T) , decided on 05.09.2002 | This case revolves around the denial of exemption under section 80G of the Income-tax Act, 1961 for the Mundakapadam Mandirams Society for the assessment year 1999-2000. The society, which previously enjoyed tax exemption, faced denial due to a breach of investment rules as outlined in section 13(1)(d) of the Act. The court's decision highlights the importance of compliance with investment regulations for charitable trusts, particularly emphasizing that any unspent funds must be invested in permissible securities as defined in section 11(5). The ruling reinforces the stringent requirements for maintaining tax-exempt status, illustrating the legal obligations of charitable organizations under Indian tax law. This case serves as a critical reference for similar cases involving charitable trusts and their compliance with tax regulations.... |
| 2023 SLD 1583, (2023) 128 TAX 229 | W.P. No.23960 of 2023 , decided on 12.07.2023 | In the case of Arzoo Textile Mills Ltd. vs. Federation of Pakistan, the Lahore High Court dealt with the withdrawal of a subsidy on industrial electricity tariffs that was initially set at Rs. 19.99 per KWh. The petitioners argued that the withdrawal of the subsidy through a notification issued by the Federal Government was unconstitutional and violated their rights under various articles of the Constitution of Pakistan, including Article 4, 10-A, 18, 24, and 25. They contended that the Government's actions disregarded prior assurances made to them, which had influenced their business decisions and export contracts. The Government, represented by the Additional Attorney General, countered that the subsidy was a policy decision based on economic feasibility and could be revoked at any time. The Court ultimately ruled that the Government's policy decisions are not subject to judicial review under Article 199, leading to the dismissal of the petitions. This case highlights the complexitie... |
| 1950 SLD 11, 1950 PLD 479 | Criminal Revision. Case No. 516 of 1949 , decided on 03.07.1950 | The case revolves around the interpretation of the Criminal Procedure Code and its application to a conviction under the Prevention of Corruption Act. The Lahore High Court analyzed the legality of a trial that involved multiple charges, determining that the provisions regarding separate charges for distinct offences were violated. The court emphasized the importance of adhering to procedural laws, specifically sections 233 and 234 of the Criminal Procedure Code, which mandate separate trials for different offences unless exceptions apply. The decision highlighted the right of the accused to contest their conviction even after a revision petition had been dismissed, thereby ensuring protection against wrongful convictions. The court ultimately set aside the convictions due to the illegality of the trial process, reflecting a commitment to upholding legal standards. The implications of this case underscore the need for precise adherence to legal procedures in criminal trials, particular... |
| 1969 SLD 225, 1969 PLD 407 | Civil Appeal No. K-22 of 1967 , decided on 06.06.1969 | This case revolves around the legal principles concerning government employment and the authority of the President to set salary levels for civil servants. Muhammad Himayatullah Farukhi, a government servant, contested the withdrawal of his salary increase by the President of Pakistan in 1962, which had originally been granted in 1959. The Supreme Court ruled that the withdrawal was unlawful, emphasizing the importance of established rights in employment and the necessity for proper procedures when altering such rights. The decision highlighted the principle of locus poenitentiae, affirming that governmental authorities have the power to retract decisions until a decisive action is taken, but once rights are established, they cannot be revoked without due process. This case serves as a significant precedent in administrative law and employment rights within the context of government service in Pakistan.... |
| 1994 SLD 259, 1994 MLD 2293 | Election Petition No. 3 and Civil Miscellaneous No , decided on 30.06.1994 | This case revolves around an election petition filed under the Representation of the People Act, 1976. The Election Tribunal in Punjab faced an application for the summary dismissal of the petition on grounds of alleged non-compliance with procedural requirements. The ruling emphasized the importance of adjudicating disputes based on merits rather than technical defects. The court found that the verification of the election petition, although not strictly adhering to the procedural norms, was adequate as it expressed the petitioner's belief in the truth of the contents. This case serves as a significant reference for election law, illustrating the balance between legal formalities and the pursuit of justice. The decision reinforces the notion that the essence of legal processes should prioritize just outcomes over rigid adherence to technicalities, thereby contributing to the evolving jurisprudence surrounding electoral disputes.... |
| 2016 SLD 2359, 2016 PLD 689 | Civil Appeal No. 321-L of 2014 , decided on 16.05.2016 | In the Supreme Court case concerning Civil Appeal No. 321-L of 2014, the court evaluated the eligibility of a candidate based on his nomination form disclosures under the Representation of the People Act (LXXXV of 1976). The appellant failed to disclose a substantial liability of 70 million rupees, secured by a mortgage, which led to the Election Tribunal declaring his election void. The court reinforced the principle that candidates must transparently disclose their financial liabilities, as non-disclosure can lead to significant electoral consequences. The ruling also clarified that minor campaign expense violations are insufficient grounds for disqualification. This case underscores the importance of integrity in the electoral process and the legal obligations candidates have to disclose their financial standings accurately.... |
| 2023 CLD 541, 2023 SLD 1660 | Ist Appeal No. 51 of 2018 , decided on 24.11.2022 | In the case of Ist Appeal No. 51 of 2018, the Sindh High Court addressed the appeal filed by Muhammad Abdul Qayyum Shaikh and another against Ahmad Construction Co. Ltd. and others. The core issue revolved around the execution of a decree related to the recovery of finances under the Financial Institutions Ordinance. The appellants claimed rightful ownership of certain flats, arguing they should be included in the execution proceedings. However, the court found that the appellants had no connection to the original suit, which involved a loan default from 1976 and 1977. The court highlighted the importance of standing in legal proceedings, ultimately advising the appellants to seek redress in a Civil Court instead. This case underscores the necessity for parties to demonstrate legitimate interests in property disputes, particularly when previous judgments have settled ownership matters.... |
| 2018 SLD 581, 2018 PLC 169 | W.P. No. 38871 of 2016 , decided on 25.09.2017 | The case revolves around the interpretation and application of the Sacked Employees (Reinstatement) Ordinance, 2010, specifically regarding the reinstatement of employees terminated under allegations of bogus appointments. The Lahore High Court examined the procedural requirements for filing an application for reinstatement and determined that M. Rafique did not comply with the required timelines. The court emphasized that the failure to file within the stipulated ninety days barred any claim for reinstatement. This decision underscores the importance of adhering to legal timelines in employment law and the consequences of failing to do so. The ruling also highlights the court's reluctance to interfere with factual inquiries that require evidentiary support. Overall, the case serves as a critical reference for issues related to employment reinstatement, legal compliance, and the management of terminated employees within public and private organizations.... |
| 2004 SLD 2854, 2004 PLD 512 | Civil Appeals Nos. 139 and 140 of 1999, Civil Peti , decided on 30.04.2004 | This case revolves around the interpretation and application of the Land Acquisition Act (I of 1894) in determining compensation for land acquired for military purposes. The Supreme Court of Pakistan addressed critical issues regarding the assessment of compensation, distinguishing between market value and potential value of the land. The court noted that the landowners are entitled to compensation that considers not only the existing value of the land but also its future potential uses. The ruling emphasized the importance of timely compensation and the impact of delays faced by landowners. The decision serves as a significant precedent in land acquisition cases, stressing that compensation should not be limited to market conditions at the time of notification but must also account for any escalation in value over time. This case highlights the judicial stance on protecting the rights of landowners and ensuring fair compensation practices in Pakistan's legal framework, thereby enhanci... |
| 1981 SLD 464, 1981 SCMR 840 | Civil Petition for Special Leave to Appeal No. 890 , decided on 01.12.1980 | This case revolves around the procedural rights of a police officer in relation to his Annual Confidential Reports (ACRs) as per the Punjab Service Tribunals Act. The Supreme Court of Pakistan ruled on the authority of the Punjab Service Tribunal to expunge remarks from ACRs, reinforcing the principle that such entries are part of the terms and conditions of service. The judgment highlights the balance between accountability and the right to appeal against negative evaluations in public service. This case is significant for understanding the legal framework governing civil service evaluations and the recourse available to employees. Keywords: Annual Confidential Reports, Punjab Service Tribunal, Civil Service Law, Public Service Accountability, Legal Rights of Employees.... |
| 2009 SLD 1887, 2009 CLD 1051 | , decided on 23.04.2009 | This case revolves around the Securities and Exchange Commission of Pakistan's decision regarding Maha Securities (Pvt.) Ltd. for engaging in Blank Sales, which are prohibited under the Securities and Exchange Ordinance and Brokers and Agents Registration Rules. The Commission's findings indicated that the client of Maha Securities sold shares without any ownership or pre-existing interest, which is a clear violation of trading regulations. The case highlighted the importance of compliance in the securities market and the responsibilities of brokerage firms to ensure that all trades are executed lawfully. The decision serves as a warning to other firms about the consequences of regulatory violations and emphasizes the need for robust compliance measures to prevent such occurrences in the future.... |
| 2007 SLD 584, 2007 SCMR 772 | Jail Petition No. 64 of 2006 , decided on 25.08.2006 | In the case of Jail Petition No. 64 of 2006, the Supreme Court of Pakistan reviewed the conviction of MUHAMMAD YAQOOB for the murder of Mst. Yasmin, the sister of the complainant, Muhammad Iqbal. The incident occurred on 10-9-2000 when the petitioner, armed with a .12 bore carbine, entered the complainant's home and shot Yasmin. The motive was alleged to be a rejected marriage proposal. The court emphasized the prompt lodging of the FIR and the consistency of witness testimonies with medical evidence as crucial factors in affirming the conviction. The decision highlights the importance of natural witnesses and the credibility of evidence in murder cases. Key legal references include sections 302(b) and 34 of the Pakistan Penal Code, as well as Article 185(3) of the Constitution. This case serves as a significant precedent in criminal law, illustrating the judiciary's commitment to upholding justice and the rule of law in Pakistan.... |
| 2005 SLD 1980, (2005) 272 ITR 341 | T.C. Nos. 43, 80 AND 81 OF 1999 , decided on 26.11.2002 | The case revolves around the classification of rental income for tax purposes, specifically whether it should be categorized as income from house property or as business income under the Income-tax Act, 1961. The Madras High Court examined the object clause of Sanmar Holdings Ltd. and emphasized the need for the assessee to demonstrate that the property in question was treated as a commercial asset. The court referenced previous judgments to highlight the importance of establishing the nature of the asset in determining the correct tax treatment. This case underscores the complexities involved in tax law, particularly regarding the interpretation of income classifications and the evidence required to support such classifications. Overall, the court's decision to remand the case back to the Tribunal signals a critical evaluation of the evidence provided by the assessee, reinforcing the legal standards necessary for determining business income. Keywords: income tax, rental income, busine... |
| 1992 SLD 136, 1992 PTD 870, (1991) 187 ITR 126 | Income-tax Reference No.55 of 1981 , decided on 23.05.1990 | In this landmark case, the Allahabad High Court deliberated on critical issues pertaining to the Income Tax Act, 1961, specifically regarding the succession of firms following the death of a partner. The Court upheld the findings of the Income-tax Appellate Tribunal, which stated that two separate assessments must be conducted due to the succession of one firm by another. The decision emphasized the importance of accurately framing assessments in accordance with the law, particularly in situations involving changes in partnership structures. Furthermore, the case highlighted the rights of firms to claim registration during transitional periods and set a precedent for future cases regarding firm succession and registration under the Income Tax Act. The implications of this decision are significant for tax law and firm registrations, making it a crucial reference point for legal practitioners and tax professionals.... |
| 2023 SLD 7098, 2023 PLJ 11 | C.A. No. 432 of 2019 , decided on 17.06.2022 | This case revolves around the dismissal of an appeal concerning a suit filed by Abid Hussain for declaration and possession of land. The court's examination emphasized the jurisdictional boundaries of appeals under the Civil Procedure Code. The High Court clarified that appeals can only arise from decrees in original jurisdiction, referencing key legal principles and past judgments to support this stance. The case highlights crucial aspects of civil procedure, specifically focusing on the implications of jurisdictional classifications in legal appeals. The ruling reinforces the legal framework surrounding appeals in civil cases, particularly in the context of jurisdictional authority and the nature of decrees. It serves as an important precedent for future cases involving similar jurisdictional disputes. The decision also underscores the necessity for clarity in legal proceedings and the importance of adhering to established legal protocols. This case ultimately serves as a vital refer... |
| 2012 SLD 434, 2012 CLC 236 | Civil Suit No.70 of 2011 , decided on 30.11.2011 | This case revolves around a civil suit filed by Messrs M.A. Aleem Khan & Sons (PVT.) LTD. against Pakistan Telecommunication Employees Trust regarding an arbitration award. The Islamabad High Court examined the objections raised by the defendant, which included the timing of the award and the validity of the stamp paper used. The court emphasized the importance of procedural compliance in arbitration and upheld the award's validity, while also amending the interest provisions. The decision underscores the significance of timely objections in arbitration proceedings and affirms the authority of the court to amend arbitration awards as necessary. Keywords: arbitration, Islamabad High Court, legal proceedings, stamp duty, interest on award, procedural compliance.... |
| 2019 SLD 409, 2019 PLD 76 | F.A.O. No. 311 of 1995 , decided on 15.04.2015 | In the case of FAO No. 311 of 1995, the Lahore High Court addressed the procedural flaws in a public auction conducted for the sale of property attached as part of a decree execution. The court found that the executing court failed to properly serve notices to the judgment debtors and did not ensure compliance with the mandatory provisions of the Civil Procedure Code. The court highlighted the implications of such failures, stating that the auction was tainted with material irregularities that caused substantial injury to both the judgment debtors and the decree-holder bank. The court's decision reiterates the importance of strict adherence to procedural requirements in the execution of decrees to uphold the integrity of the judicial process. This case underscores the significance of transparency in auctions and the protection of the rights of all parties involved, particularly in financial disputes involving significant amounts. The ruling serves as a precedent for future cases involv... |
| 1989 SLD 2359, 1989 PLC 698 | Appeal NoXAR-254 of 1988 , decided on 01.03.1989 | In this landmark case decided by the Labour Appellate Tribunal, Sindh, the core issue was the dismissal of a grievance petition under the Industrial Relations Ordinance (XXIII of 1969). The appellant alleged wrongful termination without proper inquiry, citing a lack of opportunity to contest the charges against him. However, the Tribunal upheld the Labour Court's decision, highlighting the importance of proper documentation and the signature or thumb impression of the aggrieved party. This case underscores the critical nature of adhering to legal protocols in grievance procedures within labor relations, emphasizing the need for clear evidence and documentation in labor disputes. The decision reinforces the legal principle that grievance notices must be validly executed to be actionable, serving as a precedent for future labor law cases. Key terms such as 'grievance petition', 'wrongful termination', and 'industrial relations' are crucial for understanding the implications of this rulin... |
| 1994 SLD 418, 1994 PLD 598 | Civil Appeal No.751-K of 1993 , decided on 31.03.1994 | This case revolves around the review application filed in a constitutional petition concerning eviction orders against certain tenants. The Supreme Court of Pakistan was tasked with determining the applicability of specific procedural rules regarding reviews under the Civil Procedure Code and the High Court Rules. The case highlights the legal principles surrounding the review of judicial decisions, emphasizing the necessity for judges who originally decided a case to be available to hear any subsequent review applications. The ruling reinforced the procedural safeguards in place to ensure fairness and justice within the legal framework. The Court's decision serves as a significant precedent in constitutional law, particularly concerning the interpretation of the Civil Procedure Code and the operational procedures of the High Court. Keywords such as 'Supreme Court', 'Constitutional petition', 'Civil Procedure Code', 'review application', and 'judicial review' are essential for understa... |
| 1986 SLD 445, 1986 SCMR 369 | Criminal Petition for Special Leave to Appeal No. , decided on 01.07.1985 | In this landmark case, the Supreme Court of Pakistan dealt with the complexities surrounding the prosecution of a government employee under the Prevention of Corruption Act. The petitioner, Muhammad Aslam, a clerk in the Settlement Department, was convicted and sentenced, leading to an appeal that raised critical questions about the authority that granted sanction for his prosecution. The case emphasized the importance of jurisdictional clarity and the necessity for proper legal procedures when dealing with public servants. The procedural nuances surrounding the transition of the Settlement Department from a Central to a Provincial entity were scrutinized, highlighting the intersection of administrative law and criminal justice. This case serves as a crucial reference point for future legal interpretations concerning the appropriate governmental authority in sanctioning prosecutions of public officials. Keywords: Supreme Court, Prevention of Corruption Act, legal procedures, government... |
| 2019 SLD 663, 2019 PCRLJ 420 | Criminal Appeal No. 03-K of 2013 , decided on 25.10.2018 | In the case of The State vs. Rehmatullah Marwat and Others, the Federal Shariat Court addressed serious allegations against police personnel accused of robbery and wrongful confinement. The court scrutinized the prosecution's evidence, noting significant delays in filing the complaint and the complainant's prior involvement in narcotics cases. The court upheld the principle that an accused earns a double presumption of innocence upon acquittal, making it difficult for the appellate court to overturn such a ruling unless clear evidence of miscarriage of justice is presented. Ultimately, the court found that the prosecution failed to prove its case beyond reasonable doubt, leading to the dismissal of the appeal against acquittal. This case highlights the critical balance of justice and the importance of credible evidence in criminal proceedings.... |
| 2020 SLD 104, 2020 PLD 49 | Writ Petition No. 50962 of 2019 , decided on 18.09.2019 | This case revolves around the rights of Overseas Pakistanis in relation to property disputes and the responsibilities of the Punjab Overseas Pakistani Commission. The petitioner, Muhammad Habib Chaudhry, claimed to have been defrauded in real estate transactions and sought legal redress through a writ petition. The Lahore High Court underscored the legal protections afforded to Overseas Pakistanis under the Punjab Overseas Pakistan Commission Act, 2014, and the Constitution of Pakistan. The court directed the Commission to take action on the complaint, emphasizing the inalienable rights of citizens regarding property ownership and protection under Pakistani law. This case highlights the critical role of legal frameworks in safeguarding the interests of Overseas Pakistanis, who often face unique challenges when dealing with property issues from abroad. The ruling serves as a reminder of the obligations of public authorities to address grievances promptly and fairly, ensuring that justic... |
| 2011 SLD 660, 2011 CLC 846 | Writ Petition No.416 of 2011 , decided on 14.02.2011 | In the Islamabad High Court case of Writ Petition No.416 of 2011, the court addressed the ejectment of tenants based on the landlords' personal bona fide requirements. The landlords, Muneer Khan and others, filed for eviction against Uzma Ufaq and three others, asserting their right to reclaim the property after the tenancy agreement had expired. The court emphasized the importance of the landlord-tenant relationship, noting that the tenants had failed to challenge the landlords' claims effectively. The court dismissed the petitioners' arguments regarding property ownership disputes with the Capital Development Authority, stating these were irrelevant to the case. The decision reinforces the legal principles governing landlord rights and tenant obligations under the Islamabad Rent Restriction Ordinance and the Constitution of Pakistan. This case serves as a significant reference for issues related to tenant eviction in Pakistan.... |
| 2011 SLD 2756 = (2011) 336 ITR 209 | D-2741 of 2016 , decided on 29.08.2005 | In the case of Commissioner of Income Tax v. V.S. Dempo & Co. (P.) Ltd., the Bombay High Court addressed the applicability of section 40A(2) of the Income-tax Act regarding business disallowance for excessive payments. The court found that the payments made by the assessee to its subsidiary for iron ore, although higher than market rates, were justified due to a contractual agreement ensuring supply consistency. The court ruled that both entities were taxed at the same rate, thus ruling out tax evasion and reinforcing the legitimate business nature of the transactions. This case highlights the significance of contractual agreements in mitigating risks associated with supply quality and quantity in the export sector. It also clarifies the interpretation of 'related persons' in the context of tax regulations, emphasizing that subsidiaries do not automatically qualify as related parties under section 40A(2). The decision reinforces the necessity for clear contractual terms in business dea... |
| 2019 SLD 1723, 2019 PCRLJ 1205 | W.P. No. 1343-A of 2018 , decided on 06.12.2018 | In the case of W.P. No. 1343-A of 2018, the Peshawar High Court addressed the petition filed by Muhammad Naseem Khan Swati, seeking the quashing of FIR No. 951, which was lodged against him. The petitioner argued that the FIR was registered in bad faith to counter another FIR he had filed. The High Court, however, found that it could not exercise constitutional jurisdiction as there were alternate legal remedies available to the petitioner. The court highlighted that it should not interfere with ongoing police investigations and that the resolution of factual disputes is outside its purview. This case underscores the limitations of the High Court's jurisdiction and the importance of following established legal procedures in criminal matters. The judgment reiterates the principle that constitutional petitions must be substantiated with merit and cannot be used to bypass normal legal processes, which is crucial for maintaining the integrity of the judicial system. The court's decision wa... |
| 1976 SLD 633 = 1976 PLC 60 | Appeal No. 55 of 1975 , decided on 25.08.1975 | The case involves an appeal by Muhammad Khan against an order of discharge from service issued by the Divisional Forest Officer, Kohat. The Service Tribunal evaluated the appeal based on the N.W.F.P. Service Tribunals Act of 1974 and the Limitation Act of 1908. It was determined that the appeal was filed beyond the 30-day limitation period stipulated in section 4 of the Act, as it was submitted 41 days after the order was communicated to the appellant. The Tribunal emphasized the necessity for the appellant to provide a valid explanation for the delay for the appeal to be considered. The decision reiterated the importance of adhering to procedural timelines and the implications of failing to do so. The ruling serves as a crucial reminder for litigants regarding the strict adherence to limitation periods in legal proceedings, thus reinforcing the significance of timely actions in the judicial process. Keywords such as 'service tribunal appeal', 'limitation period', 'discharge from servi... |
| 2016 SLD 373, 2016 SCMR 763 | Civil Appeal No. 1020 of 2014 , decided on 25.01.2016 | In the landmark case of Muhammad Ahmad Chatta vs. Iftikhar Ahmad Cheema, the Supreme Court of Pakistan addressed significant issues regarding the non-disclosure of assets by election candidates, specifically under the Representation of the People Act, 1976. The case revolved around the failure of the respondent, Iftikhar Ahmad Cheema, to declare substantial financial assets and properties owned by himself and his spouse during the election nomination process. The court found that such omissions not only violated legal requirements but undermined the electoral process's integrity. The judgment reinforces the necessity for transparency and accountability in political candidacy, aligning with constitutional mandates and Islamic principles regarding inheritance and asset declaration. This decision is pivotal for future electoral processes, setting a precedent for strict adherence to disclosure requirements to uphold democratic values.... |
| 2008 SLD 35, 2008 PTD 1662, (2008) 98 TAX 56 | I.T.A. No.1195/LB of 2007 , decided on 02.06.2008 | In the case of I.T.A. No.1195/LB of 2007, the Appellate Tribunal Inland Revenue addressed the imposition of a penalty under the Income Tax Ordinance, 2001 for alleged concealment of income by a Private Limited Company. The Tribunal highlighted that the penalty was imposed after an inordinate delay of 11 months, which rendered it invalid. The decision emphasized that the burden of proof lies with the Department to demonstrate any concealment of income, and that penalties should only be imposed when there is clear evidence of deliberate wrongdoing. The Tribunal reaffirmed the principles guiding penalty proceedings, citing previous judgments that require a strong basis for any penalty action. This case serves as a critical reminder of the legal standards and procedural requirements surrounding tax penalties, reinforcing the need for timely and substantiated actions by tax authorities.... |
| 2005 SLD 369 = 2005 CLD 978 | R.F.A. No.204 of 1999 , decided on 15.03.2005 | In the case of R.F.A. No.204 of 1999 before the Lahore High Court, the core issue revolved around the validity of a promissory note executed under conditions that limited the rights of the payee. The appellant, RASHID UR REHMAN, contended that the respondent, MIAN IQBAL HUSSAIN, had persuaded him to forgo his right of appeal in exchange for a payment arrangement, which included a promissory note for Rs. 6,50,000. The court examined the nature of the promissory note under the Negotiable Instruments Act and determined that since the execution was conditional upon foregoing legal rights, it did not meet the statutory definition of a promissory note. The court's decision emphasized the importance of unconditional undertakings in negotiable instruments and reaffirmed that agreements that inhibit the enforcement of legal rights are void as per the Contract Act. This case highlights critical aspects of contract law and the enforceability of financial instruments, serving as a significant refe... |
| 2015 SLD 136, 2015 PTD 1190 | Regular First Appeal No. 3 of 2004 , decided on 03.02.2014 | This case revolves around the appeal filed by Saeed-ur-Rehman against the rejection of his plaint by the Trial Court, which ruled that the suit for damages due to alleged mental torture was barred by law under the Customs Act, 1969. The plaintiff claimed that he was wrongfully accused and faced humiliation from the Customs officials who raided his factory based on credible information. The court highlighted the principle that personal rights of action die with the person, thus the appeal could not be continued after the plaintiff's death. This case emphasizes the importance of lawful authority exercised by governmental agencies in performing their duties and the limitations on personal claims in the event of death. It serves as a significant reference for similar cases concerning the maintainability of suits following the demise of the plaintiff and the jurisdictional boundaries established by statutory laws like the Customs Act.... |
| 2020 SLD 460, 2020 CLD 251 | Writ Petition No. 6075-P of 2019 , decided on 27.11.2019 | In the case of Writ Petition No. 6075-P of 2019, the Peshawar High Court dealt with a dispute concerning the election procedure of a trade organization under the Trade Organization Act, 2013. The petitioner, MS. SABA GUL, contested an order from the Election Commission regarding the acceptance of nominations for the FPCCI elections. The court found that the petitioner lacked the legal standing to file the petition due to the ambiguity surrounding her status as Secretary General of WCCI Mardan. The decision highlighted the importance of following the specified appeal process under Section 21 of the Act, thereby dismissing the petition. This case underscores the regulatory framework governing trade organizations in Pakistan and the necessity for parties to adhere to established legal procedures in electoral matters.... |
| 2006 SLD 599, 2006 PLD 227 | Criminal Miscellaneous No. 7524-BC of 2005 , decided on 30.01.2006 | This case pertains to the procedural aspects of bail and summons under the Criminal Procedure Code of Pakistan. The Lahore High Court reviewed the application for cancellation of bail filed by the petitioner, Muhammad Ijaz, against the respondents including Nadeem and others. The court emphasized the interpretation of relevant sections of the Criminal Procedure Code, particularly Section 91, which allows a court to require a person to execute a bond for appearance. The ruling clarified that this section is not limited to cases initiated via private complaints but is also applicable to cases stemming from FIRs. The decision also involved references to significant legal precedents, asserting the broader applicability of the law. The judgment ultimately upheld the previous orders of the Addl. Sessions Judge, emphasizing adherence to legal protocol and ensuring the presence of the accused in court proceedings. Keywords include 'bail cancellation', 'Criminal Procedure Code', 'Lahore High Co... |
| 1994 SLD 353, 1994 PLD 95 | Civil Appeal No. 587-K of 1990 , decided on 02.09.1993 | The case revolves around the principles of joinder of parties under the Civil Procedure Code (V of 1908), particularly focusing on Order I, Rule 10(2). The Supreme Court of Pakistan analyzed whether the High Court correctly permitted the addition of a party (respondent No. 2) to a suit concerning bank guarantees. The case highlights the importance of having all necessary parties involved to ensure an effective resolution of disputes. The court's decision emphasized the need for judicial discretion in determining party joinder, ensuring that the presence of all parties facilitates the adjudication process. The ruling serves as a significant reference for future cases involving similar legal principles.... |
| 1990 SLD 1057 = 1990 SCMR 1356 | Civil Petition No. 135-P of 1985, and Civil Appeal , decided on 30.05.1988 | This case revolves around the procedural intricacies of filing appeals in service tribunals, particularly focusing on the North-West Frontier Province Service Tribunals Act and the Constitution of Pakistan. The petitioner, a provincial service member, faced adverse remarks affecting his career, prompting representations and an appeal to the Service Tribunal. The Tribunal's dismissal of the appeal as time-barred led to the Supreme Court's intervention. The ruling underscores the importance of judicial discretion in handling procedural delays and the necessity for tribunals to consider the merits of cases, especially when prior representations were entertained. This case highlights key issues in administrative justice, procedural fairness, and the rights of public servants, making it significant for those engaged in public service law and administrative appeals.... |
| 1986 SLD 182, 1986 SCMR 1649 | Civil Appeal No. 21-Q of 1985 , decided on 05.05.1986 | This case revolves around the ejectment of a tenant on the grounds of personal need as stipulated in the West Pakistan Urban Rent Restriction Ordinance. The appellant, Mst. Surriya Begum, sought to evict the respondent, Fazal Durrani, citing her need for the property as she was living in a congested house with her brother's family. The Rent Controller initially ruled in favor of the appellant, but the High Court overturned this decision, leading to the appeal in the Supreme Court. The Supreme Court found that the High Court had misinterpreted the evidence, particularly regarding the bona fide nature of the appellant's claim. The decision highlights the principles of evidence appreciation and the importance of personal need in rent-related disputes. This case is significant for understanding tenant rights and landlords' claims under the Urban Rent Restriction Ordinance, and it emphasizes the judiciary's role in ensuring that such claims are substantiated with credible evidence.... |
| 1999 SLD 582, 1999 SCMR 2768 | Civil Petition for Leave to Appeal No.436-P of 199 , decided on 28.01.1999 | This case revolves around the termination of a civil servant who was initially appointed on an ad hoc basis but claimed that his services were regularized under the North-West Frontier Province Civil Servants (Regularization of Services) Act. The Supreme Court's decision emphasizes the importance of legal consistency and the principle of estoppel, where an authority cannot contradict its previous admissions about a civil servant's status. The court's ruling reinforces the protection of civil servants against arbitrary dismissal, particularly when their appointments have been regularized by law. This case serves as a precedent for future disputes regarding employment rights and the regularization of services in the civil sector. Keywords include civil service, termination of service, regularization of services, legal consistency, and employment rights.... |
| 2003 SLD 3484, 2003 PLD 603 | Civil Appeals Nos. 1834 to 1840 of 2001 , decided on 27.03.2003 | This case revolves around the interpretation of 'pending proceedings' in the context of the Evacuee Property and Displaced Persons Laws (Repeal) Act, 1975. The Supreme Court of Pakistan examined multiple civil appeals concerning claims filed by displaced persons for allotment of evacuee land. The court concluded that claims should be recognized as pending if they were not resolved before the repeal of the Settlement Laws. This landmark decision underscores the court's commitment to upholding the rights of displaced individuals and ensuring that bureaucratic delays do not hinder their claims. The ruling also reiterates the necessity for proper verification and timely processing of claims by the Settlement Department. The judgment is significant for legal practitioners dealing with property rights and administrative law, providing clarity on the status of claims post-repeal of relevant laws.... |
| 1984 SLD 1412, 1984 PLC 778 | 536/1456 of 1981 , decided on 15.01.1983 | This case revolves around an appeal made by Gul Muhammad, a Head Constable, against the orders of the D.I.G. of Police, Multan Range, who had reduced his rank from A.S.I. to Head Constable and removed his name from List 'D' due to allegations of misconduct and poor performance. The Service Tribunal, Punjab, upheld the D.I.G.'s decision, citing his authority under the Police Rules of 1934, which allows for such actions based on an official's conduct. The Tribunal also noted that the appellant had previously been reinstated after being dismissed but failed to adequately address the ongoing concerns regarding his performance. The final ruling dismissed the appeal, highlighting the importance of maintaining discipline and accountability within the police force. This case underscores key aspects of police regulations and the authority of supervisory roles within law enforcement agencies.... |
| 2018 SLD 838, 2018 YLR 82 | Civil Revision No. 1267-D of 2009 , decided on 05.05.2017 | This case revolves around a dispute concerning a gift mutation that was alleged to be fraudulent. The petitioner, Riasat Ali, contested that he was gifted property by his uncle, Muhammad Anwar, but the respondent argued that this was not the case and that the mutation was based on fraud. The Lahore High Court ultimately upheld the appellate court's decision, which had favored the respondent, emphasizing that legal requirements for a valid gift were not satisfied. The case highlights the importance of proper documentation and testimony in establishing ownership and the validity of gift transactions, especially when familial relationships are involved. This case is significant for legal practitioners focusing on property law and the nuances of gift transactions under the Civil Procedure Code. Keywords related to this case include 'gift mutation', 'fraud in gift transactions', 'property law', and 'Civil Procedure Code'.... |
| 2018 SLD 1689, 2018 CLD 1027 | F.A.O. No. 203 of 2015 , decided on 15.02.2018 | In the case of F.A.O. No. 203 of 2015, the Lahore High Court dealt with an appeal regarding the dismissal of an application to set aside an ex-parte judgment and decree issued by the Banking Court. The appellant, who was not present during the original proceedings, argued that the decree was passed without jurisdiction and in violation of natural justice principles. However, the court found that the appellant did not demonstrate any elements of fraud or misrepresentation in their claims. Furthermore, the court highlighted that the Financial Institutions (Recovery of Finances) Ordinance, 2001 provides specific limitations for appeals, and the Limitation Act, 1908 is not applicable in this context. The decision reinforces the importance of adhering to statutory periods for filing appeals and the necessity of presenting substantial evidence when seeking to overturn judgments. This case underscores vital principles of legal representation and procedural justice in financial recovery matter... |
| 2016 SLD 661 = 2016 PLC 44 | Writ Petition No. 23545 of 2015 , decided on 05.10.2015 | In this case, the Lahore High Court examined the obligations of Izhaz Construction (Private) Ltd. regarding contributions under the Provincial Employees Social Security Ordinance. The company was directed to deposit contributions at local offices where construction projects were executed, contrary to the provisions of the Ordinance. The Court determined that contributions must be centralized at the local office where the employer is registered. This ruling ensures that secured persons receive their entitled benefits from the fund, regardless of the location of the projects. The judgment reinforces the legal framework governing social security contributions and the rights of employees, promoting compliance and proper administration of benefits. Keywords such as 'Provincial Employees Social Security', 'construction law', 'legal compliance', and 'employee benefits' are crucial for understanding the implications of this case.... |
| 2019 SLD 3417, 2019 SCMR 1920 | Criminal Appeal No. 352 of 2017 , decided on 25.06.2018 | The case revolves around the appeal of Muhammad Javed against his conviction for rape, where the Supreme Court of Pakistan reappraised the evidence presented in the lower courts. The case highlighted significant issues regarding the reliability of eyewitness testimonies, the absence of medical evidence supporting the occurrence of rape, and the lack of a recorded statement from the alleged victim. The court underscored the importance of proving guilt beyond reasonable doubt, leading to the acquittal of the accused. This case is pivotal in understanding the standards required for conviction in sexual assault cases, emphasizing the necessity of credible evidence and the implications of the benefit of doubt in judicial proceedings. The judgment serves as a critical reference for similar cases, reinforcing the need for thorough investigations and the presentation of compelling evidence in rape allegations.... |
| 1992 SLD 614, 1992 SCMR 1014 | Criminal Appeal No. 11 of 1989 , decided on 23.02.1992 | In the case of Muhammad Nazir v. The State, the Supreme Court of Pakistan addressed the appeal of Muhammad Nazir against his conviction for murder under section 302 of the Penal Code. The case revolved around the murder of Muhammad Iqbal and the involvement of co-accused Mansabdar. The court meticulously reviewed the evidence, including the contradictions between ocular and medical evidence, and the credibility of eyewitnesses. The court emphasized the importance of corroboration in criminal cases and the significance of the close relationship between the parties involved. The judgment highlighted the principles of justice and the necessity of upholding convictions based on substantial evidence. The appeal was ultimately dismissed, reinforcing the conviction and sentence handed down by the lower courts.... |
| 2003 SLD 1118, 2003 PCRLJ 551 | Criminal Miscellaneous Nos. 3353/B and 4793/B of 2 , decided on 31.10.2002 | In the case of Rao Noor Alam vs. The State, the Lahore High Court addressed two connected bail applications. The petitioners were accused of preparing a fresh forged deed related to a property dispute. The FIR filed by Syed Dilawar Abbas claimed that Rao Noor Alam had illegally possessed land belonging to Abbas's mother, using a forged deed. Despite previous court rulings favoring the complainant, new allegations of forgery emerged, leading to bail applications. The court found the allegations vague, emphasizing the civil nature of the dispute and the need for further inquiry, ultimately granting bail. This case highlights the complexities of property disputes and the legal standards for granting bail in criminal cases, particularly when civil claims are involved.... |
| 1978 SLD 388 = (1978) 111 ITR 489 | IT REFERENCE No. 157 OF 1969 , decided on 06.05.1976 | In the case of IT REFERENCE No. 157 OF 1969, the Calcutta High Court addressed a critical issue regarding the taxation of lease income under the Income-tax Act, 1961. The case revolved around the lease payment of Rs. 10,000 received by Haroocharai Tea Co. from Gatoonga Tea Estate for the management of Samaguri Tea Estate. The primary legal question was whether this income was assessable as agricultural income. The court examined the relationship between the two partnership firms, the nature of the lease agreement, and the relevant provisions of the Income-tax Act. The decision highlighted the definition of agricultural income, asserting that income derived from land used for agricultural purposes is generally excluded from taxable income. The court ruled that since the income was guaranteed regardless of profitability, it constituted agricultural income, thus affirming the tribunal's ruling that only 40% of this income was subject to tax under rule 8 of the Income-tax Rules, 1962. This... |
| 1971 SLD 126, 1971 SCMR 54 | 117-D of 1969 , decided on 29.05.1970 | In the case of Civil Petition for Special Leave to Appeal No. 117-D of 1969, the Supreme Court of Pakistan dealt with the issue of limitation in filing a petition for special leave to appeal. The court emphasized that the time for filing begins from the date of delivery of the judgment, not from the signing of the decree. The petitioner was unable to justify the delay in filing the petition, which was dismissed as barred by time. This case highlights the importance of understanding the correct timelines for filing petitions in civil matters, particularly under the Limitation Act. Legal practitioners must ensure they are well-informed about the procedural requirements to avoid unnecessary delays. The court's ruling serves as a reminder for advocates to provide compelling justifications for any delays in their filings to secure the best outcomes for their clients.... |
| 1983 SLD 872 = (1983) 141 ITR 620 | TAX CASE No. 113 OF 1977 , decided on 15.06.1982 | In this landmark case, the Madras High Court addressed critical issues surrounding the deduction of legal expenses under the Income-tax Act, 1961. The case revolved around the partition of salt pans initially developed by the assessee and his partner. The court emphasized that legal expenses incurred to defend income-generating assets can be classified as business expenditure, thus allowing deductions. The ruling clarified that mesne profits, a form of compensation for wrongful possession, should only be recognized as a liability post-judgment, thus impacting the timing of deductions. Keywords such as 'Income-tax Act', 'business expenditure', and 'legal expenses' are crucial for understanding the implications of this decision. This case sets a precedent for similar future litigations, reinforcing taxpayer rights to claim deductions for necessary legal expenses.... |
| 1988 SLD 116, 1988 PTD 973, (1989) 59 TAX 13 | , decided on 14.09.1987 | In this case, the Income Tax Appellate Tribunal dealt with ten cross-appeals concerning assessments made under the Income Tax Ordinance, 1979 for the years 1980-81 to 1984-85. The Tribunal focused on the legality of the reopening of assessments based on notices issued under Section 65. The petitioner, who was engaged in the hardware business, had his income previously accepted under Section 59(1). However, the assessments were reopened based on claims of inaccurate particulars regarding rental payments. The Tribunal determined that the information used to justify the reopening was insufficient and did not meet the legal standards required under the Ordinance. Therefore, the previous assessments were reinstated, highlighting the necessity for proper procedural adherence in tax law. The ruling underscores the critical nature of compliance with legal standards in tax assessments and the vital role that accurate information plays in the process. This case serves as a significant reference ... |
| 1991 SLD 1640 = 1991 CLC 175 | , decided on 17.03.1990 | The case revolves around an election petition challenging the election of Mian Muzaffar Shah as a Member of the National Assembly of Pakistan from Constituency NA-4 Peshawar-IV. Ihrar Khattak, the petitioner, alleged that the election was procured through corrupt practices. However, the petition was dismissed due to the failure of the petitioner to comply with the mandatory requirements of the Representation of the People Act, specifically regarding the submission of witness affidavits and a list of witnesses. The court held that non-compliance with these procedural rules was fatal to the election petition, underscoring the necessity for strict adherence to election laws to uphold integrity in the electoral process. The case highlights the critical importance of procedural compliance in election petitions, as failure to do so can undermine the right to a fair hearing and lead to dismissal of legitimate grievances. Keywords related to this case include election petition, Representation ... |
| 1984 SLD 121, (1984) 147 ITR 739 | MISCELLANEOUS CIVIL CASE No. 27 OF 1981 , decided on 06.01.1984 | This case involves the Madhya Pradesh High Court's decision regarding the assessment of a Hindu Undivided Family under the Income-tax Act, 1961, particularly section 171. The HUF, consisting of three coparceners, claimed a partial partition of rental income from a property situated at 18, Golf Links, New Delhi. The tribunal found that although the rental income was divided among the coparceners, the property itself had not been physically divided, which is a requirement under the act for a valid partition. The court emphasized that the inability to physically divide the property does not negate the requirement for such division to substantiate claims of partition. The ruling reinforces the legal interpretation of partition in tax law, highlighting the necessity for both income division and physical property division to satisfy legal standards. The decision serves as a significant precedent in tax law, especially concerning Hindu Undivided Families and income assessments, ensuring that ... |
| 1965 SLD 350, (1965) 56 ITR 182 | INCOME-TAX REFERRED CASE No. 16 OF 1962 , decided on 12.03.1964 | The case of K. Baliah v. Commissioner of Income Tax revolved around the principles of natural justice in the context of income tax assessments. The Income-tax Officer had rejected the assessee's return due to unreliable accounts and made a best judgment assessment based on the yield of toddy from another contractor. The Appellate Tribunal upheld this decision, but the High Court found fault with the process, noting that the comparable case was not disclosed to the assessee, violating their right to explain and contest the findings. This case highlights the importance of fairness and transparency in legal proceedings, especially in tax matters. The ruling serves as a precedent for ensuring that all parties in a legal dispute are given equal opportunities to present their case and challenge the evidence against them. The implications of this decision extend to various areas of tax law, emphasizing the need for adherence to established legal principles to uphold justice. Keywords: Income ... |
| 2015 SLD 2982 = 2015 YLR 2340 | C.R. No. 304 of 1999 , decided on 09.09.2014 | In the case of C.R. No. 304 of 1999, the Lahore High Court dealt with a civil revision regarding a suit for specific performance of an agreement to sell property. The plaintiff, Muhammad Mansha, alleged that he had entered into an agreement with Mst. Taj Mehlan, who failed to execute the sale deed. The court highlighted the importance of producing adequate evidence and witnesses to substantiate claims in property transactions. It was determined that the plaintiff had not only failed to prove the execution of the agreement but also the payment of sale consideration. The unilateral nature of the agreement was also a significant factor in the decision. The court's ruling underscored the necessity of adhering to legal standards while executing agreements related to property sales, thereby reinforcing the principles of contract law and evidentiary requirements. This decision serves as a crucial reference for future cases involving similar disputes and emphasizes the legal obligations of par... |
| 2018 SLD 1800, 2018 YLR 1803 | Bail Application No. 517-P of 2018 , decided on 30.03.2018 | In the case of Niaz Ali's bail application, the Peshawar High Court examined the legal parameters surrounding the possession of narcotics under the Control of Narcotics Substances Act, 1997. The petitioner was detained after being identified by a spy, leading to the recovery of four kilograms of charas. The court highlighted the significance of the evidence presented, including inconsistencies in the FIR and forensic reports. Ultimately, the court ruled against granting bail, stressing the importance of maintaining legal integrity in drug-related cases. This decision underscores the strict enforcement of narcotics laws and the judiciary's role in upholding public safety. The case serves as a critical reference for future legal proceedings involving narcotics possession and the evidentiary standards required for bail applications.... |
| 2015 SLD 3146, 2015 MLD 1721 | C.P. No. S-203 of 2004 , decided on 30.09.2014 | This case revolves around the eviction of a tenant under the Sindh Rented Premises Ordinance. The petitioner, Muhammad Farooq, sought to evict the respondent, Muhammad Azam, due to default in rent payment and a dispute over the landlord-tenant relationship. The key issue was whether a sale agreement held by the tenant could negate the established landlord-tenant relationship. The High Court emphasized that the mere existence of a sale agreement does not confer ownership or rights to a tenant against a valid registered sale deed. The court's decision underscores the importance of adhering to legal protocols in property transactions and tenant evictions, reaffirming the legal principle that ownership must be established through formal documentation. The ruling serves as a precedent in similar cases involving landlord rights and tenant disputes, making it a significant reference in property law within Pakistan.... |
| 2018 SLD 337, 2018 PLJ 360 | Transfer Application No. 38-C of 2017 , decided on 19.09.2017 | This case revolves around a transfer application concerning the custody of a minor, where the petitioner, Kausar Bibi, sought the transfer of a guardian petition from one family court to another for the convenience of the parties involved, particularly for the welfare of the minor. The Lahore High Court emphasized the importance of convenience in family law matters and the desirability of having related cases adjudicated in the same court to avoid conflicting judgments. This ruling aligns with the provisions of the West Pakistan Family Courts Act, 1964, particularly Section 25-A, which allows for the transfer of cases between family courts. The decision underscores the court's commitment to prioritizing the welfare of minors in custody disputes, while also addressing logistical challenges faced by the parties. The court's decision to allow the transfer reflects a broader understanding of the complexities involved in family law and the need for practical solutions that serve the best in... |
| 1988 SLD 59, 1988 PTD 512, (1988) 57 TAX 150 | , decided on 28.09.1987 | This case revolves around the interpretation of the Income Tax Act, particularly concerning the treatment of surplus entries in financial records. The Sindh High Court ruled on the nature of a surplus amount credited to a capital gains account, determining that it was a fictional entry without any real gain. The court emphasized the importance of recognizing actual profits for taxation purposes, rejecting the notion that mere accounting entries could constitute taxable income. The judgment sheds light on the principles governing reserves and the necessity for tangible gains to validate their existence. This ruling is significant for taxpayers and legal practitioners, as it clarifies the boundaries of taxable income and reinforces the requirement for real economic transactions to underpin financial reporting. The decision aligns with established judicial precedents that prioritize reality over fiction in financial assessments.... |
| 2005 SLD 1448, 2005 SCMR 1668 | Civil Petitions Nos.1603-L and 1604-L of 2000 , decided on 06.05.2003 | In this landmark case decided by the Supreme Court of Pakistan, the court addressed the execution of a decree related to a pre-emption suit concerning land measuring 505 Kanals and 3 Marlas in Gujranwala. The case revolved around the compromise agreement reached by the parties involved, which the court found to be lawful and binding. The Supreme Court emphasized the importance of mutual consent in resolving legal disputes and upheld the modified decree that detailed the distribution of land among the parties. This case illustrates the application of the Civil Procedure Code and the Constitution of Pakistan in ensuring justice and equitable resolution of property disputes. Keywords include land distribution, compromise agreement, Supreme Court decision, pre-emption suit, and civil procedure law.... |
| 2012 SLD 1620, 2012 SCMR 1942 | Civil Appeal No.2204 of 2006 , decided on 08.02.2010 | This case revolves around the interpretation of the limitation period for filing a revision application under the Civil Procedure Code (V of 1908). The Supreme Court of Pakistan ruled that while there exists a limitation period for parties, this does not apply when the High Court takes up a revision on its own accord. The ruling stressed the importance of justice over mere procedural technicalities. The Court noted that the law of limitation should not hinder the pursuit of justice, especially when the merits of the case warrant a review. The decision is significant in clarifying the powers of the High Court in revising lower court decisions and underscores the principle that justice must prevail. This ruling can help legal practitioners and litigants understand the nuances of limitation laws and the powers of the courts, making it a vital reference in civil procedure law.... |
| 1974 SLD 163 = 1974 SCMR 242 | Criminal Appeal No. 19-P of 1972 , decided on 03.12.1973 | In the case of Muqaddar Shah vs. The State, the Supreme Court of Pakistan addressed serious charges of murder under section 302 of the Penal Code. The appellant was convicted for the brutal killing of a co-villager, Saifullah Khan, amid a long-standing dispute over irrigation rights. The court scrutinized the evidence, particularly eyewitness accounts, which were deemed credible despite some inconsistencies. The appellant's actions were characterized as cruel and wanton, reflecting a disregard for human life. The court's decision underscores the importance of reliable eyewitness testimony and the adherence to principles of justice, leading to the upholding of the death sentence. This case highlights critical issues surrounding the application of criminal law in Pakistan, particularly in murder cases and the evidentiary standards required for conviction. The ruling serves as a significant precedent in the realm of criminal justice, emphasizing the court's role in ensuring justice is ser... |
| 2022 SLD 1788, 2022 PLJ 32 | C.A. No. 24 of 2020 , decided on 26.08.2021 | In the case of Deeba Begum alias Wahiba vs. Safia Iqbal and others, the Supreme Court of Azad Jammu and Kashmir dealt with the matter of allotment permits issued under the Administration of Evacuee Property Rules, 1950. The appellant challenged the issuance of these permits and the proprietary rights transfer orders (PRTO) after significant delays, which raised questions about the timeliness of her claims. The court emphasized the importance of adhering to legal timelines and the requirement for petitioners to provide sufficient justification for any delays in bringing their cases forward. The ruling reinforced the notion that legal rights must be asserted within reasonable timeframes to maintain their validity, thus highlighting the critical nature of procedural compliance in property disputes. The decision serves as a crucial reference for future cases involving similar issues of allotment and property rights under the evacuee property regulations, ensuring that parties remain vigila... |
| 2001 SLD 2771, (2001) 250 ITR 500 | In the landmark case involving the All India Vijaya Bank Officers Association against Vijaya Bank, the Calcutta High Court addressed the legality of tax deductions on perquisites attributed to the provision of furniture at a supposed concessional rate. The court scrutinized the Income-tax Act, particularly Section 17, which deals with salaries and perquisites. It was determined that the bank's uniform charging of rent for furniture did not constitute a concession. The ruling emphasized that without a concession, there could be no perquisite recognized under the law, thus any tax levied was unjustified. This case highlights the importance of equitable treatment among employees regarding taxation and the necessity for employers to adhere strictly to legal definitions of perquisites. The decision underscores the court's position against arbitrary tax deductions and sets a precedent for similar cases in the future, ensuring that all employees are treated fairly under tax laws.... | |
| 1996 SLD 124, 1996 PTD 489 | Writ Petitions Nos. 10195 of 1991, 12254 of 1992 a , decided on 27.11.1995 | This case revolves around the interpretation of the Wealth Tax Act, particularly the definition of 'assets' as it relates to immovable properties owned by companies. The Lahore High Court reviewed the petitions filed by Messrs RIJAZ (PVT.) LTD. challenging the retrospective application of an amendment to the Wealth Tax Act following a Supreme Court decision. The court found that the amendment was clarificatory and thus applicable to prior tax assessments. The ruling highlights the importance of legislative clarity in tax law and the implications for companies regarding wealth tax liabilities. Keywords: Wealth Tax Act, retrospective application, immovable property, tax law interpretation.... |
| 1972 SLD 8, 1972 PLD 243 | Civil Reference No. 12 of 1965 , decided on 11.10.1971 | This case revolves around the interpretation of the Sales Tax Act, 1951, particularly concerning the classification of cinematographic films as 'goods' for sales tax purposes. The Sindh High Court's decision clarified that films produced for exhibition are considered movable property, thus subject to sales tax. The court rejected the notion that these films could be classified strictly as copyrights or actionable claims, stating that the law's definitions encompass all forms of movable property. The ruling emphasized the legislative intent behind the Sales Tax Act, affirming that the production and leasing of films for exhibition constitute taxable transactions. This landmark ruling highlights the intersection of intellectual property rights and taxation law, establishing a precedent in the interpretation of what constitutes 'goods' under the Sales Tax Act. The court's decision reinforces the notion that artistic works, when produced for commercial distribution and exhibition, fall wit... |
| 2015 SLD 2335, 2015 CLC 1104 | Suit No. 641 of 2011 , decided on 31.01.2015 | In the case of Suit No. 641 of 2011, the Sindh High Court addressed a claim by EFU General Insurance Limited against Nina Industries Limited for the recovery of outstanding insurance premiums amounting to Rs. 15,098,520. The court found that the defendant had issued multiple cheques which were subsequently dishonored due to insufficient funds. The plaintiff successfully demonstrated that the cheques were issued in acknowledgment of the debt for insurance premiums owed, and the defendant's attempts to deny liability were unconvincing. The court's decision emphasized the importance of honoring financial obligations and the enforceability of cheques as negotiable instruments. The ruling highlighted legal principles under the Civil Procedure Code, particularly in summary suits involving dishonored cheques, reinforcing the necessity for defendants to present credible defenses to avoid default judgments. Keywords include 'insurance premium recovery', 'dishonored cheques', 'summary suits', an... |
| 2006 SLD 700, 2006 PTCL 486, 2006 PTD 1207 | D-1360 of 2005 , decided on 01.02.2006 | This case involves a constitutional petition challenging the recovery of duty drawback penalties under the Customs Act, 1969. The petitioners, who were not exporters but had financial transactions with exporters, were wrongfully implicated in a fraudulent rebate claim. The Sindh High Court ruled that only those making false declarations could be penalized, and noted the lack of evidence against the petitioners. The decision highlights issues of fairness in customs enforcement and the importance of due process, stressing that penalties should not be imposed based on mere inferences. The case underscores the necessity for customs authorities to operate within the bounds of the law, ensuring that innocent parties are not unjustly penalized. The ruling sets a precedent for similar cases, advocating for accountability in customs proceedings and protecting the rights of individuals against unwarranted recovery actions.... |
| 2010 SLD 942, 2010 PLJ 640 | Cr.M.B.P. No. 233 of 2010 , decided on 21.06.2010 | The case involves an application for bail by petitioners Attaullah and Moeen Ullah, charged under Sections 336 and 34 of the Pakistan Penal Code. The Peshawar High Court examined the evidence, which suggested that the complainant's injuries were caused by blunt force, potentially from a third party not present in court. The court's decision underscores the principles of justice and the importance of a thorough inquiry before determining guilt. Key legal references include the Criminal Procedure Code and the Pakistan Penal Code, which are pivotal in cases involving bail and the assessment of evidence. This case highlights the balance between prosecutorial claims and the rights of the accused, making it a notable example in criminal law proceedings. The ruling reflects the court's commitment to justice and the fair treatment of individuals within the legal system.... |