Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2008 SLD 3088, (2008) 301 ITR 396 | MAIT NO. 133 OF 2006 , decided on 26.03.2007 | In the case of MAIT NO. 133 OF 2006, the Madhya Pradesh High Court addressed the issue of whether the technical know-how expenditure claimed by the assessee, who had established a computer training center in collaboration with NIIT, should be treated as capital expenditure under Section 35AB of the Income Tax Act, 1961. The court ruled that the expenditure was not capital in nature since the activities of the assessee did not involve manufacturing or processing of goods, which are prerequisites for such classification. The court's decision underscored the importance of understanding the legislative intent behind tax laws, especially concerning definitions like 'technical know-how'. The ruling has significant implications for educational institutions claiming deductions for similar expenditures, reinforcing that such claims must align with the core definitions stipulated in tax legislation. The case highlights the intersection of tax law and educational services, making it pertinent for... |
| 1960 SLD 261, 1960 PLD 113 | Civil Appeal No. 48 of 1959 , decided on 20.01.1960 | In the case of Civil Appeal No. 48 of 1959, the Supreme Court of Pakistan addressed the validity of a retirement order issued against Zafar-ul-Ahsan, a senior civil servant, under the Laws (Continuance in Force) Order and the Public Conduct (Scrutiny) Ordinance. The court ruled that the President's order, based on findings from a Screening Committee, was not subject to judicial review due to the statutory provisions that oust court jurisdiction over such matters. The judgment clarified the conditions under which a court may intervene in administrative decisions, emphasizing the importance of following statutory procedures. The case highlighted the balance between administrative authority and judicial oversight, reinforcing the principle that procedural irregularities do not necessarily invalidate decisions made within legal frameworks. This ruling is significant for understanding the limits of judicial intervention in administrative actions and the interpretation of laws governing publ... |
| 2005 SLD 576 = 2005 MLD 472 | Crl. B.A. No. 266 of 2004 , decided on 21.07.2004 | In the case of Crl. B.A. No. 266 of 2004, the Sindh High Court addressed the bail application of Kamal Mirbahar, who was accused of theft under sections 380, 457, and 34 of the Pakistan Penal Code. The incident occurred during the night when the complainant, Naban, was alerted by barking dogs and confronted the accused. The court found that the applicant was caught in the act of committing theft and was apprehended with a stolen bullock and a weapon. The court dismissed the bail application based on the evidence provided and the nature of the crime, establishing that the applicant's actions constituted lurking house trespass. The ruling highlighted the importance of the complainant's testimony and the supporting evidence from local villagers, reinforcing the decision against granting bail. This case underscores the legal principles surrounding theft and the conditions under which bail may be denied, particularly in instances of property crimes committed under aggravated circumstances.... |
| 1980 SLD 1041, (1980) 124 ITR 19 | IT REFERENCE No. 76 OF 1971 , decided on 03.03.1980 | In the landmark case of IT Reference No. 76 of 1971, the Delhi High Court addressed the taxation of income derived from a partnership share transferred to a Hindu Undivided Family (HUF). The case revolved around the interpretation of the Income-tax Act, 1961, particularly Section 4, and the Indian Partnership Act, 1932, specifically Section 29. The court ruled that assets yielding income should not be classified as liabilities, reinforcing the rights of coparceners in Hindu law to transfer self-acquired property to the HUF. The final decision clarified that the income generated from the partnership should be assessed in the hands of the HUF, not the individual partner, setting a significant precedent in tax law and family property rights. This case is crucial for understanding the legal framework governing the taxation of partnership income within the context of Hindu family law.... |
| 2007 SLD 694, 2007 PLD 399, 2007 PLJ 745 | Writ Petition No. 6870 of 2006 , decided on 28.02.2007 | This case revolves around the legal principles governing the remission of sentences for prisoners, particularly focusing on the distinction between convicts and under-trial prisoners. The Lahore High Court addressed a writ petition filed by a convict who argued that he should be allowed to retain a remission of his sentence that had been mistakenly granted while he was still an under-trial prisoner. The court referenced the Constitution of Pakistan and relevant case law to clarify that remissions are legally applicable only to those who have been formally sentenced. The judgment highlighted the importance of adhering to established legal precedents, particularly those set by the Supreme Court, which are binding on lower courts. By reinforcing these principles, the court dismissed the petition, underscoring that any benefits received in violation of the law cannot be claimed as rights. This case serves as a critical reference for understanding the limitations on the application of remis... |
| 2004 SLD 2480, 2004 PCRLJ 1285 | Writ petition No. 15406 of 2003 , decided on 20.11.2003 | In the case of Jehangir Badar vs. Federation of Pakistan, the Lahore High Court addressed a constitutional petition concerning the inclusion of the petitioner’s name on the Exit Control List under the Exit from Pakistan (Control) Ordinance, 1981. The petitioner, a prominent political figure and advocate, sought the removal of his name from the list and the renewal of his passport to travel for Umra. The court recognized that the petitioner had made a representation for the deletion of his name and noted that similar permissions had been granted to others in the past. The court ultimately decided to grant him a one-time permission to travel to Saudi Arabia, subject to a bond that ensured his return, thereby balancing the legal requirements with the petitioner’s personal rights during the holy month of Ramzan.... |
| 2008 SLD 2557, (2008) 305 ITR 156, (2007) 158 TAXMAN 515 | CWP NO. 398 OF 2006 , decided on 18.10.2006 | In the case of Punjab State Co-operative Agricultural Development Bank Ltd. v. Commissioner of Income-tax - I, the Punjab and Haryana High Court addressed the issue of income escaping assessment under the Income-tax Act, 1961. The court examined the legality of the notice issued under section 148 for reopening the assessment for the assessment year 1999-2000. The petitioner, a cooperative bank, claimed exemption under section 80P(2)(a)(i) for its entire income, which had been accepted previously. However, the department contended that the exemption was erroneously granted since the bank was not registered under the Banking Regulation Act, 1949, nor did it provide essential banking facilities. The court emphasized that the reopening was based on the Supreme Court ruling in UP Co-operative Cane Union Federation Ltd. v. CIT, which provided a legal precedent. The ruling clarified the requirements for invoking jurisdiction under section 147 and reiterated that mere change of opinion is insu... |
| 2009 SLD 3377, 2009 PCRLJ 634 | Criminal Miscellaneous Application No.283 of 2008 , decided on 26.01.2009 | In the case of Kahar Khan vs. Additional Sessions Judge, the Sindh High Court addressed the issue of registering a First Information Report (F.I.R.) under the Criminal Procedure Code. The case highlights the importance of adhering to the statutory obligations imposed by Section 154 of the Criminal Procedure Code, which mandates police to record information regarding cognizable offenses. The High Court ruled that the Ex-officio Justice of Peace had erred in dismissing the application based on unrelated civil litigation, emphasizing that the registration of a criminal case should not be influenced by such matters. This ruling is significant for legal practitioners and advocates, as it reinforces the procedural integrity in handling cognizable offenses. The decision serves as a precedent to ensure that applicants are afforded their rights to have their complaints registered without undue influence from extraneous factors.... |
| 2016 SLD 793, 2016 PLC 411 | C.P. No. D-299 of 2014 , decided on 12.03.2015 | In the case of C.P. No. D-299 of 2014, the Sindh High Court addressed the claims of sacked employees under the Sacked Employees (Re-instatement) Ordinance, 2010. The court analyzed the employment history of the petitioners, who were daily wage employees with the Pakistan Civil Aviation Authority. The primary issue was whether the petitioners qualified as 'sacked employees' given the employer's practice of employing them on short-term contracts to create gaps in their employment records. The court concluded that the petitioners had been effectively employed throughout the relevant periods, thus falling under the protective umbrella of the 2010 Ordinance. The ruling reinforces the rights of employees and the importance of adhering to labor laws, ensuring that employers cannot exploit loopholes to deny reinstatement and compensation. This case emphasizes the necessity of comprehensive interpretations of employment statuses and the judicial support for employee rights in Pakistan.... |
| 2015 SLD 1467, 2015 CLD 269 | B-31 of 2001 , decided on 21.07.2014 | The case involves Union Bank Limited filing a suit against Refrigerators Manufacturing Company Pakistan Limited for recovery of loans under the Banking Companies Act. The court found that the defendant was not the real beneficiary of the loans and had no obligation to repay the bank. The decision underscored the critical nature of establishing a clear contractual relationship between banks and their clients, emphasizing that banks must ensure proper guarantees are obtained from directors. The judgment serves as a significant precedent in banking law, particularly regarding guarantees and the definitions of customer and beneficiary, which are crucial for financial institutions to understand in order to safeguard their interests. This case is essential for banking professionals and legal experts in the field, highlighting the nuances of financial agreements and the liabilities they entail. Trending keywords include 'banking law', 'financial recovery', 'loan agreements', and 'legal obliga... |
| 1989 SLD 1809, 1989 SCMR 1624 | Civil Petition for Leave to Appeal No. 225-R of 19 , decided on 17.05.1989 | In the case concerning Civil Petition for Leave to Appeal No. 225-R of 1987, the Supreme Court of Pakistan addressed the inheritance rights of the petitioners, who claimed to be collaterals of the deceased, Noor Muhammad. The petitioners' claims were dismissed by the trial court and upheld by the appellate court, leading to the petition for special leave to appeal. The Supreme Court concluded that the issues raised pertained to established facts, which had been consistently ruled upon by the lower courts, thereby reinforcing the principle of finality in judicial decisions. The ruling underscored the importance of adhering to concurrent factual findings unless there is a clear violation of legal standards, which was not evidenced in this case. This case serves as a critical reference for inheritance disputes and the legal thresholds for appealing factual determinations made by lower courts.... |
| 1984 SLD 770, 1984 SCMR 1074 | Criminal Petition for Special Leave to Appeal No. , decided on 11.06.1984 | In the case of Sajawal Shah vs. The State, the Supreme Court of Pakistan addressed significant issues surrounding the appeal process in criminal law, particularly concerning the reappraisal of evidence. The case involved a conviction related to murder under the Penal Code, with the petitioner challenging the rejection of his self-defense claim. The court emphasized that leave to appeal cannot be granted solely for the purpose of evidence reappraisal, thus reinforcing the standards for appeals in criminal matters. This case highlights the complexities of legal representation and the importance of presenting substantial legal arguments in appellate procedures. The ruling serves as a critical reference for future cases involving similar legal principles and procedural challenges, ensuring clarity in the application of law regarding appeals and convictions in criminal cases.... |
| 2015 SLD 409 = 2015 CLC 290 | Civil Revision No. 448-M of 2011 , decided on 28.08.2014 | In the case of Civil Revision No. 448-M of 2011, the Peshawar High Court dealt with a dispute regarding the ownership of a piece of land. The petitioner, JAN KHATTAK, claimed ownership based on a verbal agreement made in 1995, where he purportedly purchased the land for Rs. 22,000. However, the land was officially recorded in the name of the respondent, AQLEEMUN. The court emphasized the importance of the revenue record, which carries a presumption of truth and correctness. The petitioner failed to provide adequate details or evidence supporting his claim, leading to the dismissal of his appeal. The court ruled that even though the appellate court did not decide on certain miscellaneous applications, this omission did not nullify the main appeal's judgment. Strong evidence is required to rebut the presumption attached to official records, and since the petitioner could not provide such evidence, the court upheld the decision of the lower courts. This case underscores the significance o... |
| 2010 SLD 2843, 2010 PCRLJ 1101 | Writ Petition No. 12676 of 2004 , decided on 29.03.2010 | In the case of Writ Petition No. 12676 of 2004, heard by the Lahore High Court, the petitioner Muhammad Ishaq sought to quash an FIR for cheating under sections 420 and 506 of the Penal Code. The court examined the circumstances surrounding the FIR, which was lodged at Police Station Garhi Shahu, Lahore. It was determined that the complainant, Javed Tariq, had a prior civil agreement with Abdul Khaliq, the petitioner's brother, which led to the criminal charges. The court found that the FIR was lodged with mala fide intent and that the appropriate jurisdiction lay in Islamabad, where the alleged offense occurred. Therefore, the court quashed the FIR and underscored the importance of jurisdiction in criminal matters. This judgment is significant in establishing that criminal proceedings should not be used to settle civil disputes and that jurisdiction is a critical factor in the validity of criminal charges.... |
| 2002 SLD 678, 2002 CLD 643 | Suit No.B 49 of 2000 , decided on 07.09.2001 | In this landmark case before the Sindh High Court, the legal principles surrounding the discharge of sureties under the Contract Act, 1872 were examined. The court analyzed the implications of a creditor's agreement with a principal debtor without the consent of the surety. It was determined that the surety is discharged from liability when there is a variance in the contract that occurs without their consent. The case highlighted the importance of obtaining consent from all parties involved in a guarantee agreement before making any compromises or changes to the terms of the contract. The ruling serves as a significant precedent regarding the rights and obligations of sureties in Pakistan's legal landscape, particularly in the context of banking and loan recovery situations. This decision reinforces the necessity for creditors to engage with guarantors when negotiating terms with principal debtors, ensuring that all parties are aware and agreeable to any changes that may affect their ... |
| 2010 SLD 1062, 2010 PLJ 49 | C.R. No. 1887 of 2007 , decided on 29.05.2009 | In the landmark case of C.R. No. 1887 of 2007, the Lahore High Court examined the implications of the Punjab Land Acquisition Rules, 1983 regarding the return of land acquired by the government but not utilized for its intended purpose. The case revolved around a dispute involving land measuring 8-kanals 9-marlas in Village Goalian, Tehsil Daska, District Sialkot, which was acquired by the Punjab Government to establish a Jinnah Colony. When the colony scheme was abolished, the petitioner, Rana Ziladar Khan, sought a declaration that the acquisition was made in bad faith and requested the return of the land. The court acknowledged that sufficient evidence indicated the land remained vacant and unused for nine years, thus ruling in favor of the petitioner. This case underscores the principle that land acquired for public purposes must be utilized accordingly, or it should revert to its original owner, highlighting the legal protections for landowners under the Punjab Land Acquisition Ru... |
| 2013 SLD 2310, 2013 PLD 285 | C.P. No. D-2061 of 2009 , decided on 14.04.2011 | In the case of C.P. No. D-2061 of 2009 adjudicated by the Sindh High Court, the petitioner, Syed Muzahir Hussain Quadri, sought a writ of quo warranto against Saleem Ishrat Hussain, the Ex-Secretary of the Pharmacy Council of Sindh. The petition was based on the assertion that the respondent's appointment was invalid as it did not comply with the provisions of the Pharmacy Act, 1967. The court highlighted key legal principles regarding the issuance of a writ of quo warranto, emphasizing that the petitioner must prove that the respondent was holding a public office at the time of the petition and lacked the qualifications for that office. The court ultimately dismissed the petition on the grounds that the respondent was not in office when the petition was filed. Furthermore, the court invalidated the notification that set fees for pharmacist registration, asserting that the Pharmacy Council had no authority to impose such fees without having established the requisite bye-laws. This ruli... |
| 1992 SLD 659, 1992 PLC 131 | Review Application No. 29 of 1991 in Writ Petition , decided on 11.05.1991 | The case revolves around a review application concerning the promotion of a civil servant, Dr. Muhammad Nawaz Anjum, against the Government of Punjab. The Lahore High Court reviewed the previous order, which stated that the petitioner's promotion case would be evaluated in light of the promotion cases of specified doctors. The petitioner argued that his foreign degree gave him a superior standing compared to the diploma holders. The court found that the Government Law Officer had not made any concessions regarding the petitioner's promotion, and therefore, his case had to be assessed based on its own merits. The court ultimately directed that the petitioner’s case be considered in accordance with the law. The decision highlights the importance of fair consideration in civil service promotions and the legal rights of petitioners. Keywords: civil service, promotion case, Lahore High Court, legal rights, foreign degree, civil procedure code.... |
| 2010 SLD 3110, 2010 PLC 589 | In the case of Mst. Parveen Jahan vs. the Administrator of Punjab Provincial Cooperative Bank Limited, the Lahore High Court evaluated the circumstances surrounding the dismissal of the petitioner from her position as Chief Manager. The petitioner challenged the dismissal based on allegations of bias from the Inquiry Committee and the authority's incompetence to issue the dismissal order. The court emphasized the importance of following due process and utilizing available remedies as outlined in the Revised Efficiency and Discipline Rules of the bank. The court ultimately ruled that the petition was not maintainable due to the existence of an alternate remedy, instructing the office to forward the petition for consideration as an appeal. This case highlights key legal principles regarding administrative law, the rights of employees in cooperative societies, and the procedural obligations of inquiry committees. Keywords: Cooperative Societies Act, dismissal, Lahore High Court, constitut... | |
| 2014 SLD 1268 = 2014 PLC 386 | Writ Petition No.26319 of 2012 , decided on 19.10.2012 | This case involves the dismissal of a constitutional petition by Muhammad Rauf Patwari against the initiation of an inquiry under the Punjab Employees Efficiency, Discipline and Accountability Act, 2006. The petitioner was accused of making a false entry in the land record, which led to an inquiry where he was required to submit a written defense. The Lahore High Court ruled that the petition was premature as no final decision had been made against the petitioner, aligning with judicial precedents that dictate the maintainability of such petitions. The court's decision underscores the importance of allowing administrative processes to conclude before judicial intervention is sought, particularly in matters concerning civil service inquiries. This ruling has implications for future cases regarding the procedural rights of civil servants facing inquiries, highlighting the balance between accountability and the protection of individual rights within the administrative framework.... |
| 1994 SLD 707, 1994 SCMR 977 | Civil Petition No. 253 of 1993 , decided on 10.10.1993 | In the case of Altaf Hussain and Niaz Hussain v. Ghulam Muhammad, the Supreme Court of Pakistan addressed significant issues surrounding the right of pre-emption as outlined in the Punjab Pre-emption Act of 1913. The petitioners challenged a lower court's ruling that dismissed their claim to pre-emption on the grounds that they failed to establish the custom in the specific Mohallah where the property was located. The Supreme Court evaluated the historical existence of pre-emption rights in the town of Pindigheb, highlighting that such customs predated the Act's enforcement. The judgment reinforced the principle that the existence of pre-emption rights does not hinge upon proving customs in subdivided areas of a locality. This case is pivotal for understanding the application of pre-emption laws in urban settings and the rights of contiguous property owners, making it an essential reference for legal practitioners and scholars in property law.... |
| 2013 SLD 2865, 2013 YLR 2407 | Criminal Appeal No. 214 of 2010 , decided on 25.06.2013 | In the case of Criminal Appeal No. 214 of 2010, the Balochistan High Court addressed critical issues surrounding the Control of Narcotic Substances Act, 1997. The case involved two appellants, Muhammad Ibrahim and Moula Bakhsh, who were convicted under section 9(c) of the Act for possession of narcotics found in secret cavities of a tanker driven by Ibrahim. The court highlighted the prosecution's burden of proof, stating that even though the Act places the onus on the accused to prove innocence, it does not relieve the prosecution of its duty to prove guilt beyond reasonable doubt. The court found that while Ibrahim was guilty due to his control over the vehicle and the narcotics, Moula Bakhsh was not proven to have any knowledge or involvement with the contraband. This distinction led to the acquittal of Moula Bakhsh, emphasizing the necessity for clear and compelling evidence in criminal cases, especially those involving potential capital punishment. The decision reaffirms the legal... |
| 2011 SLD 6695, 2011 PCRLJ 1751 | Criminal Revision No. S-40 of 2010 , decided on 10.01.2011 | In the case of Criminal Revision No. S-40 of 2010, the Sindh High Court addressed the issues surrounding the restoration of possession of land under the Illegal Dispossession Act, 2005. The applicants, Munawar Ali and others, sought to challenge the orders of the 7th Additional Sessions Judge, Larkana, which dismissed their applications for restoration of possession as premature. The High Court emphasized the importance of adhering to the procedural requirements outlined in the Criminal Procedure Code (V of 1898), specifically sections 435 and 439, which govern the revisional jurisdiction of the High Court. The court found that the applicants did not substantiate their claims that the lower court's orders were incorrect or lacked propriety. The ruling reinforced the necessity for applicants to present a compelling case when invoking the High Court's revisional powers. The decision underscores the court's commitment to upholding legal standards and ensuring that matters are resolved bas... |
| 1972 SLD 474 = (1972) 85 ITR 405 | IT REFERENCE No. 475 OF 1969 , decided on 10.01.1971 | In the case of IT REFERENCE No. 475 OF 1969 before the Allahabad High Court, the core issue revolved around the imposition of a penalty under section 271(1)(c) of the Income-tax Act for alleged concealment of income. The assessee, a firm engaged in grain commission agency, had reported an income of Rs. 30,095. During assessment, the Income-tax Officer (ITO) discovered discrepancies between the stock accounts and the bank statements, leading to a determination of excessive pledging of goods. The ITO's findings and the subsequent penalties imposed were challenged, with the Tribunal ultimately ruling that mere discrepancies and non-accepted explanations do not suffice for penalties. The case emphasizes the necessity for concrete evidence when alleging concealment of income, reinforcing taxpayer rights and the principle of fair assessment. This ruling is significant for tax professionals and firms, highlighting the importance of maintaining accurate records and providing justifiable explan... |
| 2008 SLD 457 = 2008 PLD 24 | Review Petition No. 30 of 2007 in Civil Revision N , decided on 18.01.2008 | This case involves a review petition in the context of Civil Procedure Code (V of 1908) regarding the scope and conditions for filing a review. The petitioner, Ahmad Din, sought to challenge a prior decision made in Civil Revision No. 467 of 2006, which had already been heard and decided by the court. The petitioner argued that new evidence had emerged, warranting a review. However, the court found that no new material was presented that could change the outcome of the previous decision. The ruling highlighted the necessity for a party seeking a review to demonstrate that they had not been negligent in presenting evidence and that the new material directly impacts the case. This case underscores the importance of thorough legal representation and the stringent conditions under which a review petition may be granted under the Civil Procedure Code. The decision serves as a reminder that the review jurisdiction is not a second chance for parties to relitigate issues already decided. The c... |
| 1978 SLD 252, 1978 SCMR 430 | Criminal Petition for Special Leave to Appeal No. , decided on 12.07.1978 | The Supreme Court of Pakistan's decision in the case of Torab Shah vs. The State highlights critical aspects of bail proceedings under the Customs Act. The court examined the legal framework surrounding bail applications, particularly under the Criminal Procedure Code and relevant customs regulations. The petitioner, who had been detained since January 23, 1978, appealed for bail after previous applications were denied. The court emphasized that the return of seized goods and the lack of serious charges warranted the granting of bail. This ruling underscores the importance of expeditious judicial processes and the rights of individuals facing non-capital charges. The case serves as a precedent for future bail applications, particularly in customs-related offences, affirming that evidence recording is not always a prerequisite for bail decisions. Legal professionals and advocates should take note of this ruling as it may influence similar cases in the future.... |
| 2004 SLD 588, 2004 CLD 716 | Civil Original Suit No. 123 of 1999 , decided on 22.01.2002 | In the case of Civil Original Suit No. 123 of 1999, the Lahore High Court addressed a dispute involving the recovery of a loan amounting to Rs. 60,321,629 claimed by Allied Bank of Pakistan Ltd. against Mohib Fabric Industries Ltd. The court found that the defendants had failed to adequately respond to the plaintiff's claims, as their application for leave to defend was not properly signed or verified, and did not comply with the legal requirements set forth under the Financial Institutions (Recovery of Finances) Ordinance, 2001. The court emphasized the importance of compliance with statutory provisions, particularly when penal consequences were involved, establishing that non-compliance would lead to rejection of the application for leave to defend. The decision reinforced the principle that if the execution of documents is not contested, it is presumed to be correct, leading to the conclusion that the plaintiff was entitled to recover the claimed amount. This case highlights the cri... |
| 2013 SLD 859, 2013 CLC 1521 | Election Appeal No.15-R of 2013 , decided on 09.04.2013 | This case revolves around the election appeal of Usman Ibrahim against the rejection of his nomination papers for the NA-95 Gujranwala-I constituency in the 2013 elections. The Returning Officer had rejected his papers based on questions regarding Islamic provisions and discrepancies in his financial declarations. The Election Tribunal examined the qualifications required under Article 62(f) of the Constitution, which emphasizes the character and integrity of candidates. The Tribunal ruled that while the questions regarding Islamic knowledge were not justified, the appellant's failure to accurately reflect his income and assets raised serious concerns about his eligibility. This case underscores the importance of transparency and integrity in the electoral process, highlighting the rigorous scrutiny candidates face regarding their qualifications. The decision emphasizes the need for candidates to maintain clear and truthful financial records to uphold public trust in the electoral syst... |
| 1969 SLD 171, 1969 SCMR 10 | Civil Review Petition No. 42 of 1968 , decided on 11.10.1968 | This case involves a civil review petition before the Supreme Court of Pakistan, focusing on the interpretation of conflicting interests and the legal definition of 'representative' in the context of the Constitution of Pakistan and Supreme Court Rules. The case highlights the stringent criteria for granting reviews and the Court's position on the binding nature of previous judgments. The ruling underscores the importance of clear legal arguments and the necessity for petitioners to provide compelling reasons for a review. Relevant legal principles, including those from the Constitution and Supreme Court Rules, were examined to assess the validity of the petitioner's claims. Keywords: Supreme Court, Civil Review, Pakistan, legal representation, case law, judgment review, legal criteria, conflicting interests.... |
| 2021 SLD 982, 2021 CLC 996 | C.P. D-7061 of 2017 , decided on 17.02.2020 | In the case of BISMILLAH METAL IMPEX (PVT.) LIMITED vs. FEDERATION OF PAKISTAN, the Sindh High Court addressed the issue of recovery of contractual dues under Article 199 of the Constitution of Pakistan. The petitioner, a metal supplier, sought to recover payments owed by the Pakistan Steel Mills Corporation Limited for aluminum ingots supplied. The court ruled that the constitutional jurisdiction was not appropriate for resolving commercial disputes, as alternate remedies were available. This case reiterates the principle that disputes involving factual controversies and contractual matters should be resolved through proper legal forums rather than constitutional petitions. The decision underscores the importance of following established legal procedures and the limitations of constitutional jurisdiction in commercial matters. Keywords such as 'contractual dues', 'constitutional jurisdiction', and 'commercial claims' are vital for understanding the legal context of this ruling.... |
| 2022 SLD 1252, 2022 PLC 859 | Civil Petition No. 3455 of 2020 , decided on 01.12.2021 | This case revolves around the legal principles of promotion within the Capital Development Authority (CDA), addressing the rights of employees concerning their promotions. The Supreme Court of Pakistan examined the legality of promotions that had been granted to certain employees based on recommendations from the Departmental Promotion Committee (DPC). The Court found that the withdrawal of these promotions without notice violated principles of natural justice. The ruling highlighted the significance of vested rights and the necessity for a fair hearing before any adverse action is taken against employees. This case reinforces the standards for administrative procedures in promoting civil servants, ensuring that due process is observed. Keywords relevant to this case include 'promotion rights', 'natural justice', 'CDA regulations', 'Departmental Promotion Committee', and 'civil service law'. These terms are crucial for understanding the implications of the ruling and its impact on civi... |
| 1990 SLD 1764, (1990) 182 ITR 42 | This case discusses the application of section 64(1)(iii) of the Income-tax Act, 1961, focusing on the assessment of income concerning minor children of individuals versus Hindu Undivided Families. The Rajasthan High Court affirmed the Tribunal's ruling that share income from a partnership firm cannot be included in the income of the HUF when it pertains to the minor child of the karta. This precedent highlights the legal distinctions between individual and HUF assessments in tax law. Key terms include Income-tax Act, HUF, minor income, and tax assessments, which are essential for understanding the implications of this ruling in family and tax law contexts.... | |
| 1981 SLD 1920, (1981) 132 ITR 398 | MISC. CIVIL CASE No. 405 of 1976 , decided on 21.07.1980 | This case revolves around the procedural nuances of the Income-tax Act, 1961, particularly sections 147 and 148. The core issue was whether the Income-tax Officer (ITO) was required to record reasons before issuing a notice of reassessment. The High Court emphasized that such recording of reasons is not merely a formality but a legal necessity that safeguards taxpayers' rights. The case set a precedent affirming that any reassessment without proper reasoning is susceptible to being quashed. This ruling serves as a critical reference for future tax assessments and appeals, reinforcing the principle that procedural compliance is essential in tax law. The judgment is significant for practitioners in the field, as it elucidates the standards of practice expected from tax authorities, thus impacting how tax disputes are navigated in the legal system.... |
| 2003 SLD 3557, (2003) 260 ITR 249 | D-2741 of 2001 , decided on 01.12.2003 | In the case of Dr. Sushil Rastogi v. Director of Investigation, IT Deptt., the Allahabad High Court addressed the legality of search and seizure operations conducted by the Income-tax Department. The petitioner, a prominent dental surgeon, challenged the seizure of cash and jewelry from his premises, arguing that the operation was based on unfounded rumors. The court examined the provisions of section 132 of the Income-tax Act, which allows for search and seizure under specific conditions. It ruled that the department failed to demonstrate reasonable grounds for the action taken, as the claims were not substantiated by credible evidence. The court's decision highlighted the importance of protecting taxpayers' rights against arbitrary actions by tax authorities, reaffirming that mere suspicions or general complaints do not justify invasive measures. This case serves as a significant precedent regarding the standards required for lawful search and seizure in tax matters, emphasizing the ... |
| 1985 SLD 1811, 1985 PLC 378 | Kar. 210 of 1983 , decided on 23.12.1984 | In the case of Allah Ditta vs. Zubair Associates Ltd., the Labour Appellate Tribunal, Sindh, examined a grievance petition filed by Allah Ditta regarding his alleged illegal termination of employment following a workplace injury. The Tribunal upheld the Labour Court's decision that dismissed the grievance as not maintainable, citing that the respondent did not employ the minimum number of workers required under the applicable laws. The case highlighted issues of credibility, as evidence suggested that Allah Ditta had pre-existing health conditions, undermining his claims of injury and the legitimacy of his grievance. The decision emphasizes the importance of credible evidence in employment-related disputes and the applicability of labor laws, including the Industrial Relations Ordinance and the Workmen's Compensation Act. This case serves as a significant reference for labor disputes involving claims of wrongful termination and compensation, particularly in contexts where the number of... |
| 2016 SLD 3231 = 2016 MLD 1840 | Criminal Appeal No. 1764 of 2003 , decided on 14.10.2014 | In the case heard by the Lahore High Court, the appeal against the acquittal of six accused in a serious criminal matter involving murder and robbery was dismissed. The court highlighted the importance of credible evidence, pointing out the prosecution's shortcomings, including delays in police reporting and discrepancies in witness accounts. The court noted that the identification parade was conducted under questionable circumstances, with significant time lapses and lack of proper procedures. The judges emphasized the principle that the burden of proof lies with the prosecution and that any reasonable doubt should favor the accused. The decision reaffirms the legal standards required for convicting individuals in criminal cases, underscoring the necessity for clear and convincing evidence to sustain a conviction. This case serves as a critical reminder of the legal protections afforded to defendants and the rigorous standards that must be met in criminal prosecutions.... |
| 2007 SLD 1049, (2007) 288 ITR 31 | ... | |
| 2010 SLD 2666, 2010 PLD 16 | Constitutional Petition No. 619 of 2003 , decided on 30.10.2009 | This case revolves around the constitutional petition filed by Abdul Rehman against the Provincial Transport Authority regarding the cancellation of his route permit for plying buses on a specified route. The petitioner was initially granted a permit, which was later challenged by another transporter, Faiz Muhammad, who claimed that the route was unclassified. The High Court ruled in favor of the petitioner, stating that the lack of classification does not nullify the permit. The judgment underscores the importance of public transport accessibility and the need for transparent regulatory practices in the transport sector. Key laws involved include the West Pakistan Motor Vehicles Ordinance, 1965, which governs transport permits, and the Motor Vehicles Rules, 1969. This case sets a precedent for the interpretation of route classifications and the rights of transport operators in Pakistan.... |
| 2013 SLD 2047, 2013 PTCL 326 | W.P. No. 4921 of 2013 , decided on 20.03.2013 | In the case of National Sugar Industries Ltd. vs. Federation of Pakistan, the Lahore High Court addressed issues surrounding the recovery of Special Excise Duty under the Federal Excise Act, 2005. The Petitioner challenged the attachment of their bank accounts for the recovery of an amount they claimed was not determined. However, the court found that the Petitioner had previously admitted to the liability through its own letters, establishing that the amount owed was undisputed. The court emphasized the applicability of Section 14A, which permits the recovery of short-paid duties without the need for a formal determination when the amounts are acknowledged. This case is significant in clarifying the enforcement of tax recovery procedures and the responsibilities of registered persons under the Federal Excise Act. The ruling reinforces the authority of tax officials to recover due taxes efficiently, thus ensuring compliance with tax obligations.... |
| 2018 SLD 2451, 2018 MLD 1937 | Cr. A. No. 318 of 2017 , decided on 30.04.2018 | In the case of Muhammad Hussain vs. The State, the Sindh High Court addressed serious charges of fraud involving the acquisition of an ATM card through deceit. The accused and co-accused fraudulently obtained the ATM card of Mst. Anita, a legitimate account holder at KASB Bank, and used it to withdraw a substantial amount of Rs. 1,075,000. The trial court found Muhammad Hussain guilty based on his own admission of guilt, leading to a conviction under sections of the Pakistan Penal Code related to cheating and forgery. The appeal against this conviction was dismissed on the grounds of section 412 of the Criminal Procedure Code, which prohibits appeals in cases where the accused has pleaded guilty. The decision underscores the importance of accountability and the legal ramifications of fraud in financial transactions, emphasizing the court's commitment to uphold justice while also considering the circumstances surrounding the case, including the accused's family situation. Keywords such ... |
| 1974 SLD 408 = (1974) 94 ITR 582 | IT REFERENCE No. 29 OF 1969 , decided on 08.08.1973 | In the case of Commissioner of Income tax v. Motor and General Finance Ltd., the Delhi High Court examined the nature of certain receipts under the Income-tax Act. The case revolved around the classification of amounts received by the assessee from a sub-distributor as either capital or revenue receipts. The court concluded that the deposits made were for ensuring the faithful performance of a distribution agreement and were thus classified as capital receipts. The judgment highlighted the principles that determine the nature of receipts, emphasizing that the character of a receipt is fixed at the time of its receipt and that deposits intended to secure performance are not considered as income. This case is significant for businesses dealing with distribution agreements and the tax implications of various receipts. Key terms include 'capital receipts', 'business income', 'distributorship', and 'income tax implications'.... |
| 1988 SLD 2783 = 1988 SCMR 1799 | Civil Petition No. 729 of 1988 , decided on 13.08.1988 | This case revolves around the interpretation and application of the Punjab Pre-emption Act, 1913, particularly focusing on sections 15 and 30, as well as constitutional provisions under the Constitution of Pakistan, 1973. The Supreme Court of Pakistan ruled on the implications of pre-emption rights and established that no decrees could be issued to pre-emptors post the specified date, effectively curbing the ability to claim co-ownership and contiguity as grounds for pre-emption. This decision is significant for legal practitioners and stakeholders involved in property rights and real estate law in Pakistan, as it highlights the evolving jurisprudence surrounding pre-emption claims and the necessity for adherence to established legal precedents. The case serves as a critical reference point for future litigation concerning property disputes and pre-emption rights in Pakistani law.... |
| 1983 SLD 325, 1983 SCMR 455 | Civil Appeal for Special Leave to Appeal No. 938 o , decided on 20.12.1982 | This case involves the Supreme Court of Pakistan's decision on a civil appeal concerning the electoral misconduct of local government officials. The appeal was filed by Muhammad Sharif against the Lahore High Court's ruling that had overturned a Commissioner's order disqualifying elected members Muhammad Umar and Syed Baqir Hussain Shah. The Supreme Court's ruling focused on the interpretation of the term 'misconduct' under the Punjab Local Government Ordinance and the procedural aspects of election disputes. The case underscores issues related to local governance, electoral integrity, and the legal standards for assessing misconduct in public office. By analyzing the legal definitions and the implications of political party affiliations on eligibility, the Court sought to clarify the standard for disqualification in the context of local elections. The decision is significant for future cases involving electoral disputes and the interpretation of local government laws.... |
| 1974 SLD 632 = (1974) 96 ITR 35 | WEALTH-TAX REFERENCE No. 296 OF 1967 , decided on 28.05.1973 | In the case of Commissioner of Wealth-tax vs. Smt. Sumitra Devi Jalan, the Calcutta High Court addressed critical issues regarding the definition of net wealth under the Wealth-tax Act, 1957. The case involved Smt. Jalan, who had claimed ownership of 22,440 ordinary shares of Rohtas Industries Ltd. but alleged that these shares were lost in 1954 due to theft. The court examined the nature of ownership concerning shares held on blank transfer deeds and concluded that while the assessee had equitable rights, she was not the legal owner of the shares. This case is significant for tax law as it clarifies the treatment of lost or stolen assets in wealth tax assessments. The decision emphasizes the distinction between legal ownership and equitable rights, providing guidance for future cases involving similar circumstances. The outcome confirmed that only the amounts advanced for acquiring rights in the shares were to be included in the net wealth calculation, thus protecting the assessee fro... |
| 2000 SLD 220, 2000 PTD 572, (1998) 232 ITR 311 | Miscellaneous Civil Case No.250 of 1993 , decided on 08.05.1996 | This case revolves around the assessment and penalty imposed under the Income Tax Act for alleged concealment of income by the assessee, which operated multiple liquor shops. The Assessing Officer had estimated the income based on a flat rate rather than the actual books of account maintained by the assessee, leading to a significant discrepancy in the reported income. The Tribunal found that the assessee had provided all necessary documentation, and there was no evidence of deliberate concealment or fraud. The High Court upheld the Tribunal's decision, emphasizing the importance of proper accounting practices and the legal standards for imposing penalties under tax law. This case highlights critical aspects of income tax assessment and the legal thresholds for imposing penalties, making it significant for legal practitioners and taxpayers alike.... |
| 1998 SLD 1252, 1998 SCMR 335 | Civil Petition No. 1046-L of 1997 , decided on 21.10.1997 | This case revolves around the arrest and detention of Mahmood Hassan under the Control of Narcotic Substances Act after being accused of smuggling a significant quantity of hashish. The legal proceedings began when his wife, Mrs. Mahmood Hassan, filed a habeas corpus petition challenging the legality of his detention. The Lahore High Court dismissed the initial writ petition, which prompted the appeal to the Supreme Court. The Supreme Court, after reviewing the arguments presented by the petitioner's advocate and the Deputy Attorney-General, found that the legal framework provided sufficient grounds for the detenu's continued detention. The decision emphasized the importance of following the legal remedies available under the Criminal Procedure Code and relevant narcotics laws. The case underscores the procedural complexities involved in narcotics-related legal proceedings and highlights the judicial assessment of habeas corpus petitions in light of existing substantive law. In conclus... |
| 2009 SLD 829, (2009) 319 ITR 208, (2009) 185 TAXMAN 409 | CIVIL APPEAL Nos. 7662-7663 OF 2009 , decided on 19.11.2009 | In the landmark case of Mepco Industries Ltd. v. Commissioner of Income Tax, the Supreme Court of India clarified the application of section 154 of the Income Tax Act, 1961 regarding the rectification of mistakes apparent from the record. The case revolved around the classification of a power subsidy received by the assessee and whether it should be treated as a capital or revenue receipt. Initially, the assessee classified the subsidy as a revenue receipt but later sought to revise this to a capital receipt, which the Commissioner allowed. However, following the Supreme Court's ruling in the case of Sahney Steel & Press Works Ltd. v. CIT, the Commissioner attempted to rectify his earlier order, arguing that the subsidy was operational and not capital. The Supreme Court rejected this argument, stating that the nature of the subsidy must be assessed based on specific facts and that invoking section 154 for rectification was inappropriate in this context. This decision is vital for under... |
| 1999 SLD 844 = 1999 PLC 251 | D-2533 of 1996 , decided on 04.04.1997 | This case revolves around the constitutional petition filed by Ghulam Abbas and another against the Province of Sindh regarding the appointment of Section Officers. The petitioners had successfully appeared in the Combined Competitive Examination 1993 but were not appointed due to a lack of vacancies. When some appointed candidates did not join, the Public Service Commission opted to hold a fresh examination rather than appoint from the reserve list of successful candidates. The court analyzed the practice of the Commission and referenced previous judgments that decried the maintenance of waiting lists in competitive examinations, emphasizing that such practices could lead to unfair advantages and discrimination among candidates. The decision reinforced the legal framework surrounding appointments in public service and the procedural integrity of competitive examinations, ensuring transparency and fairness. Keywords: Sindh High Court, Constitutional Petition, Public Service Commission,... |
| 2006 SLD 1454, 2006 PTD 120 | S.A.O. No. 27 of 2004 , decided on 17.03.2005 | In the case of Messrs Suhail Jute Mills Ltd. vs. Collector Sales Tax and Central Excise, the Peshawar High Court addressed significant issues related to the Sales Tax Act (VII of 1990). The core issue revolved around the wrongful adjustment of input tax deemed inadmissible. The appellant, Suhail Jute Mills, contested the orders which imposed additional tax and penalties due to non-compliance with tax regulations. The court's ruling clarified that availing concessions under the relevant S.R.O. does not inhibit the right to appeal on merits, thus reinforcing the principles of fair adjudication and the right to contest tax liabilities. This case highlights the importance of understanding tax laws and the implications of concessions offered by tax authorities, ensuring that businesses can defend their rights in the face of tax disputes.... |
| 2003 SLD 3254, (2003) 265 ITR 644 | REFERRED CASE NO. 144 OF 1995 AND WRIT PETITION NO , decided on 07.06.2002 | This case revolves around the interpretation of the Income-tax Act, particularly section 195 regarding tax deductions for payments made to non-residents. Kanchanganga Sea Foods Ltd. chartered fishing vessels from Eastwide Shipping Co., a non-resident entity, and paid 85% of its fish catch as hire charges. The issue arose when the Income Tax authorities argued that this payment constituted a taxable event, requiring the company to deduct tax at source. The Tribunal upheld this view, asserting that payments made in any form, including non-cash, are subject to tax obligations. The court's decision reinforces the importance of understanding tax liabilities in cross-border transactions, particularly in the fishing industry, and highlights the legal precedent set by earlier rulings in similar contexts.... |
| 2012 SLD 2526, 2012 YLR 2228 | Criminal Miscellaneous No. 5923-B of 2012 , decided on 15.05.2012 | This case pertains to a criminal miscellaneous application filed in the Lahore High Court, where the petitioner Mukhtar Ahmad sought relief against the State and another party. The court's decision, presided over by Justice Sayyed Mazahar Ali Akbar Naqvi, was delivered on May 15, 2012. The ruling is crucial for understanding procedural justice in criminal cases and highlights the importance of due process. The court's thorough examination of the facts and legal arguments presented illustrates the judiciary's role in safeguarding the rights of individuals against state actions. This case emphasizes the balance between law enforcement and individual freedoms, making it a valuable reference for future legal proceedings. Key terms such as 'criminal law', 'due process', and 'judicial review' are essential for understanding the implications of this decision. The outcome of this case may influence similar cases in the future, highlighting the court's role in shaping legal precedents. Legal pr... |
| 2005 SLD 213 = 2005 PTCL 99 | Appeals No. 24 to 40 of 2003 and 108 to 112 of 200 , decided on 12.08.2003 | In the case of M/s. Pakistan Oil Fields Ltd. vs. The Additional Collector, Central Excise, the Appellate Tribunal Inland Revenue addressed the misclassification of solvent oil under the Customs Act, 1969. The tribunal clarified the proper classification of petroleum products, specifically ruling that the solvent oil produced by the appellant should be classified under PCT heading 2710.0039. This decision was influenced by the independent opinion from the World Customs Organization, which classified the goods as non-composite solvents. The tribunal's ruling aims to provide clarity and consistency in the classification of petroleum products, which has been a source of confusion due to differing opinions among various Collectorates. The decision also underscores the importance of accurate classification to ensure compliance with tax regulations and avoid penalties. This case highlights the need for better coordination among tax authorities to resolve classification disputes effectively an... |
| 2019 SLD 1176, 2019 SCMR 842 | Civil Petitions Nos. 478 to 481 of 2019 , decided on 22.02.2019 | This case revolves around the eviction proceedings initiated under the Punjab Rented Premises Act, 2009. The Supreme Court of Pakistan addressed critical issues concerning the jurisdiction of Rent Tribunals and the determination of property ownership. The Court ruled that any disputes regarding property title must be resolved by a competent court, reinforcing the legal principle that Rent Controllers lack authority in such matters. The decision highlighted the importance of proper legal representation and the need for petitioners to substantiate their claims with credible evidence. The case underscores the complexities of property disputes and the necessity for clear legal frameworks to protect the rights of tenants and landlords alike. Key terms include eviction, property ownership, jurisdiction, and legal representation.... |
| 1990 SLD 1444, 1990 PLC 521 | QSA-207 of 1989 , decided on 02.05.1989 | This case revolves around an industrial dispute concerning the dismissal of a workman, who was accused of inciting workers against management and threatening violence. The workman's absence during the inquiry proceedings led to an ex parte decision against him. Despite his claims of an unacknowledged request to change the inquiry officer, he failed to provide substantial evidence to support his claims. The court upheld the dismissal, emphasizing the importance of participation in inquiry processes within labor disputes. Key aspects include the implications of non-participation in labor inquiries, the role of evidence in dismissal cases, and the judicial principles governing industrial relations. Keywords: industrial dispute, dismissal, labor law, inquiry process, evidence in labor cases.... |
| 1987 SLD 912 = 1987 MLD 3014 | Criminal Miscellaneous No. 82 of 1987 , decided on 05.05.1987 | This case revolves around the quashing of criminal proceedings against the applicant accused of cheating and breach of trust. The complainant, Mst. Irshad Begum, acted as a guarantor for Suleman, who took a loan from the National Bank of Pakistan. After failing to repay the loan, a decree was obtained against both parties. The complainant filed an FIR against the applicant alleging cheating, but the court found no basis for these claims. The ruling emphasizes the importance of understanding the nature of business transactions and the legal implications of acting as a guarantor. Keywords related to this case include 'criminal procedure', 'loan agreements', 'guarantor liability', and 'legal proceedings'. This case highlights the intricacies of financial dealings and the potential for misunderstandings in legal contexts.... |
| 1991 SLD 1729, 1991 CLC 626 | First Rent Appeal No. 22 of 1987 , decided on 28.01.1991 | This case revolves around the eviction of a tenant from commercial premises under the Sindh Rented Premises Ordinance. The landlady, Mst. Hafeezunnisa Begum, sought eviction based on her bona fide need for the premises for her own use and that of her family. The court evaluated the evidence presented by both parties, focusing on the landlord's claim of personal requirement and the tenant's assertions of mala fides. The decision highlights the judicial approach to balancing tenant protections against legitimate landlord needs, establishing a precedent for similar cases. The ruling underscores the necessity for landlords to clearly articulate their reasons for eviction while providing sufficient evidence to substantiate claims of personal need.... |
| 2007 SLD 1541, 2007 SCMR 1958 | C.P. No.560 of 2007 , decided on 29.06.2007 | In the case of C.P. No.560 of 2007, the Supreme Court of Pakistan addressed critical issues regarding the jurisdiction of the National Accountability Bureau (NAB) in cases involving private individuals. The court examined whether the NAB could pursue cases against private persons without a nexus to public office. The decision emphasized the importance of jurisdiction and procedural fairness, particularly in matters where allegations are unclear or primarily directed at others. The court's ruling highlights the balance between accountability and individual rights, reinforcing the notion that private disputes should not fall under the purview of NAB unless clearly warranted. The case serves as a significant precedent in understanding the limits of NAB's authority and the rights of individuals against wrongful detention. This ruling is crucial for legal practitioners and advocates working within the realms of accountability and criminal law, particularly those involved in cases concerning... |
| 2022 SLD 6442 | R.F.A. No. 214476 of 2018 , decided on 31.03.2022 | This case, decided by the Lahore High Court, revolves around a dispute involving the House Building Finance Corporation and Amir Rafi along with other respondents. The case highlights critical issues in housing finance law, particularly focusing on the responsibilities of financial institutions towards their clients. The court's decision underscores the necessity for transparency and adherence to legal norms in financial transactions related to housing. This judgment serves as a significant reference for future cases concerning financial agreements and consumer rights, ensuring that the interests of borrowers are safeguarded under the law. The ruling is expected to impact similar cases in the realm of housing finance, providing a clearer understanding of the legal obligations of lending institutions. Key phrases such as 'housing finance law', 'consumer rights', and 'financial institutions' are central to the ongoing discussions in legal circles regarding this case.... |
| 1988 SLD 30, 1988 PTD 213, (1988) 57 TAX 169 | I.T.A. No. 618(IB) of 1986-87 , decided on 30.12.1987 | In the case of I.T.A. No. 618(IB) of 1986-87, the Income Tax Appellate Tribunal addressed the interpretation of the Income Tax Ordinance, particularly regarding tax exemptions for units within a building. The case involved an individual who sought exemption for rental income derived from a property that did not qualify under the specified conditions of the law. The tribunal clarified that the term 'any unit of building' refers to a single unit and not multiple units owned by the same individual. This case emphasizes the importance of understanding tax law provisions and their specific requirements for exemptions. The decision is crucial for property owners and tax professionals, as it delineates the boundaries of tax relief under the Income Tax Ordinance, 1979. For individuals involved in real estate, particularly in multistoreyed buildings, it is essential to comprehend the eligibility criteria for tax exemptions to avoid disallowance of claims, as seen in this case. The ruling also h... |
| 2021 SLD 2249, 2021 PLJ 43 | C.A. Nos. 215 & 216 of 2020 , decided on 21.08.2020 | This case revolves around the legality of the bid acceptance process for the construction of the Legislative Assembly Complex in Azad Jammu and Kashmir. The Supreme Court of Pakistan addressed the jurisdiction of the High Court of Azad Jammu and Kashmir and the requirements for bidding processes, specifically focusing on the necessity of bid security being in the name of a joint venture. The Court highlighted the importance of adhering to procedural rules in public procurement and the authority of the competent body to evaluate and accept bids. The ruling reinforces legal principles regarding jurisdiction, tendering processes, and the rights of parties in public contracts, making it significant for future procurement cases.... |
| 1973 SLD 355, 1973 PCRLJ 105 | Criminal Appeal No. 448 of 1968 , decided on 25.09.1971 | In the case of Imam Bux vs. The State, the Sindh High Court addressed the appeal of Imam Bux, who was convicted under sections 396 of the Pakistan Penal Code and 13(d) of the West Pakistan Arms Act, 1965. The case revolved around an incident where two individuals were killed during a dacoity involving the theft of buffaloes. The complainant, Pehalwan, alleged that Imam Bux was among the assailants. However, the court found that the evidence provided by the complainant was not corroborated by other witnesses. The witnesses did not identify Imam Bux as being present during the crime, leading the court to grant him the benefit of the doubt. The decision underscored the necessity for reliable evidence in criminal proceedings and reinstated the principle that the prosecution bears the burden of proof beyond a reasonable doubt. This case serves as a significant reference for legal practitioners regarding the standards of evidence required for convictions in serious offenses such as murder an... |
| 1984 SLD 1366, 1984 PLC 727 | LBR-344 of 1982 , decided on 19.01.1983 | In this case, the Labour Appellate Tribunal of Punjab addressed the issue of a petition for the restoration of a revision petition that had been dismissed in default. The decision highlighted that under the Industrial Relations Ordinance (XXIII of 1969), specifically section 38 (3a), the Appellate Tribunal has supervisory powers but parties do not possess the right to invoke this jurisdiction. The case underscored the principle that once a revision petition is dismissed in default, there is no statutory framework allowing for its restoration. This ruling clarifies the limitations of jurisdiction for parties involved in industrial relations disputes and emphasizes the importance of adhering to procedural guidelines. The tribunal's decision serves as a precedent in matters concerning the dismissal of petitions and the restoration process, reinforcing the need for parties to understand their rights and the extent of the tribunal's authority.... |
| 1970 SLD 182, 1970 SCMR 70 | Civil Petition for Special Leave to Appeal No. 287 , decided on 12.10.1967 | In the landmark case of Civil Petition for Special Leave to Appeal No. 287 of 1967, the Supreme Court of Pakistan addressed the critical issue of land entitlement and jurisdiction. The court ruled that questions of fact, such as land possession beyond entitlement, cannot be raised for the first time in writ jurisdiction. This case highlights the importance of exhausting administrative remedies before seeking judicial review. The decision emphasizes the role of the Assistant Rehabilitation Commissioner and the Settlement and Rehabilitation Commissioner in adjudicating land disputes. This ruling serves as a precedent for future cases involving land rights and administrative jurisdiction, reinforcing the necessity for petitioners to present their claims at the departmental level prior to court intervention.... |
| 1992 SLD 740, 1992 PLC 296 | Writ Petition No. 816 of 1987 | In the case of Writ Petition No. 816 of 1987 heard in the Lahore High Court, the petitioner, Muhammad Rafique Bhatti, contested his seniority in the Auqaf Department against the Chief Administrator of Auqaf (Punjab) and others. The court examined the implications of the West Pakistan Auqaf Service Rules, 1962, and the Punjab Civil Servants Act (VIII of 1974) concerning seniority. The petitioner argued that he should have been promoted ahead of respondents who were junior to him. However, the court found that the petitioner was classified under Grade-III and had not reacted timely to the seniority list or the promotions therein. Consequently, the petitioner was unable to demonstrate a legitimate claim for promotion, resulting in the dismissal of his petition. This case highlights the importance of timely action regarding promotion and seniority within government services, emphasizing the legal frameworks that govern such employment matters.... |
| 1988 SLD 1305, 1988 PLC 735 | Appeal No. 43 of 1987 , decided on 26.05.1988 | This case highlights the complexities of disciplinary actions within the Sindh government service, particularly when the accused is a young woman in a male-dominated environment. Musarrat Jahan, a senior clerk, faced severe disciplinary action for alleged unauthorized absence and leaving the country without proper leave. The tribunal recognized her long-standing clean service record and personal hardships, including her role as the primary earner for her family. The judgment serves as a reminder of the importance of proportionality in penalties and the consideration of personal circumstances in administrative decisions. This case is crucial for understanding employee rights and the legal frameworks surrounding disciplinary procedures within government institutions. Keywords: Sindh Service Tribunal, disciplinary action, employee rights, government service, legal frameworks.... |
| 2015 SLD 2455, 2015 PLD 671 | Writ Petition No. 805 of 1991 , decided on 22.05.2015 | In the case of Writ Petition No. 805 of 1991, the Lahore High Court addressed the maintainability of a constitutional petition that had been pending for over 25 years. The petitioners challenged the acceptance of Mian Muhammad Nawaz Sharif's nomination papers in the 1990 general elections. The court found that the petition had become infructuous due to the long delay caused primarily by the petitioners' counsel. The court ruled that the dissolution of the National Assembly in 1993 extinguished the cause of action, making it an academic exercise to adjudicate the petition. The decision highlighted the importance of timely legal proceedings and the implications of delays in election-related matters. The ruling reiterated that the High Court's constitutional jurisdiction cannot be invoked as a matter of right and must consider specific circumventions when exercising its discretionary powers. The case serves as a significant reference for legal practitioners regarding the implications of p... |
| 2013 SLD 2080, 2013 YLR 211 | Civil Appeal No. 65 of 2012 , decided on 15.06.2012 | In the case of Civil Appeal No. 65 of 2012, the Supreme Court of AJ&K addressed a significant procedural issue regarding the handling of writ petitions. The court emphasized the necessity of adhering to the Azad Jammu and Kashmir High Court Procedure Rules, particularly the requirement that a writ petition must be admitted for regular hearing before any final orders are made. The court found that the High Court had erred by not providing the respondents an opportunity to be heard, thereby condemning them unheard. The court's ruling reinforces the principles of natural justice and procedural fairness, ensuring that all parties have a fair chance to present their case. This case highlights the critical importance of following established legal procedures in the adjudication of cases, especially in administrative matters. The decision serves as a precedent for future cases regarding the proper handling of writ petitions in the AJ&K legal system.... |
| 2020 SLD 2202, 2020 YLR 2053 | Criminal Acquittal Appeal No. 543 of 2010 , decided on 24.12.2019 | In the case of Criminal Acquittal Appeal No. 543 of 2010, the Sindh High Court examined an appeal filed by the State/ANF against the acquittal of two respondents, Babar Khan and Muhammad Wasim, charged under the Control of Narcotics Substances Act. The court evaluated the evidence presented during the trial, which included the recovery of a significant quantity of charas. The appeal was dismissed due to the prosecution's inability to prove its case beyond a reasonable doubt. The ruling reinforced the legal principle that acquittal judgments should not be overturned unless there is clear evidence of a miscarriage of justice. The decision highlights the challenges faced by law enforcement in drug-related cases, particularly concerning the admissibility and credibility of evidence. This case serves as a critical reference point for future narcotics cases, emphasizing the need for robust evidence collection and presentation in court proceedings. Keywords such as 'narcotics law,' 'drug offe... |
| 1991 SLD 84, 1991 PTD 286 | Ck Appeal No. 4789 of 1989 , decided on 08.11.1989 | This case revolves around the taxation of interest on compensation awarded for land acquired under the Land Acquisition Act, 1894. The Supreme Court of India clarified that the interest on enhanced compensation is to be treated as income rather than capital, emphasizing that it must be taxed annually from the date of possession until the court's order for enhancement. The case highlights significant aspects of tax law in relation to land acquisition and compensation, establishing important precedents for future cases. This ruling is pivotal for understanding the intersection of tax obligations and compensation rights under the Income Tax Act and the Land Acquisition Act, providing clarity for legal practitioners and individuals involved in similar disputes. The decision reinforces the principles of fair taxation and the treatment of compensation awards, ensuring that taxpayers are not unfairly burdened by lump-sum tax liabilities.... |
| 2018 SLD 1068, 2018 PCRLJ 598 | Cr. Misc. No. 3294-B of 2017 , decided on 16.03.2017 | In the case of Cr. Misc. No. 3294-B of 2017, the Lahore High Court addressed the bail application of Tajammal Hussain Anjum alias Phalo. The court emphasized the procedural shortcomings in the FIR registration, noting a five-day delay which was not adequately explained. The court critically assessed the evidence, particularly the reliance on an extra-judicial confession, which was found to lack evidentiary value. The ruling reinforced the principle that serious allegations do not automatically equate to denial of bail, particularly when the evidence is insufficient. The petitioner, a previous non-convict, had been detained for four months without any substantial evidence being recovered. The court's decision to grant bail reflects a commitment to upholding justice and the rights of the accused, ensuring that the legal process is not compromised by procedural lapses. This case highlights essential legal principles regarding bail, evidence admissibility, and the rights of individuals wit... |
| 2012 SLD 267, 2012 PCRLJ 1522 | Criminal Miscellaneous No. 4252/B of 2012 , decided on 02.05.2012 | In the case of Criminal Miscellaneous No. 4252/B of 2012, the Lahore High Court addressed a bail application for Habib-ur-Rahman alias Bao. The petitioner faced serious charges under multiple laws, including the Criminal Procedure Code and the Pakistan Penal Code, related to alleged criminal activities involving armed conflict with police. The prosecution's claims were scrutinized, revealing inconsistencies, particularly in the accounts of an alleged encounter where no police injuries were reported despite claims of heavy weapon use by the accused. The court meticulously analyzed the evidence, noting that the deceased had been shot from behind, contradicting the police's narrative. This led to the conclusion that there was a strong possibility that the police's story was fabricated to justify their actions. The court ultimately granted bail, emphasizing the importance of fair trial rights and the presumption of innocence until proven guilty. This case highlights critical issues surroun... |
| 1967 SLD 172, (1967) 63 ITR 158 | WT REFERENCE No. 21 OF 1962 , decided on 15.12.1965 | In the case of WT REFERENCE No. 21 OF 1962 before the Punjab High Court, the central issue revolved around the interpretation of the term 'set up' in relation to section 5(1)(xxi) of the Wealth-tax Act, 1957. The petitioner, Commissioner of Wealth Tax, challenged the eligibility of Dalmia Dadri Cement Ltd. for a wealth tax exemption regarding a new industrial establishment. The court ruled that 'set up' signifies the completion or readiness of the unit for production, confirming that the assessee commenced operations in July 1955 and was ready for production by February 1958, falling within the exemption criteria. This decision underscores the importance of precise language in tax law and the implications it has for industrial entities seeking exemptions. The ruling not only favored the assessee but also set a precedent for future interpretations of similar provisions under tax law, emphasizing the legislative intent to encourage industrial expansion.... |
| 1988 SLD 3008, 1988 SCMR 318 | Criminal Petition for Special Leave to Appeal No.1 , decided on 23.11.1987 | In the case of Din Muhammad vs. Rasoola and Others, the Supreme Court of Pakistan addressed a criminal petition for special leave to appeal concerning the acquittal of the respondents charged with murder under the Pakistan Penal Code. The case highlighted critical aspects of legal representation, evidentiary evaluation, and the principles governing appeals in criminal cases. The petitioners, represented by notable advocates, argued against the High Court's acquittal, but the Supreme Court upheld the lower court's findings, emphasizing the importance of maintaining judicial integrity. The decision reinforces the standards of evidence assessment in criminal proceedings, ensuring that the rights of defendants are protected while also upholding the rule of law. This case serves as a significant reference point in Pakistan's legal landscape, particularly in discussions surrounding murder charges and appellate review processes.... |
| 2009 SLD 1452, 2009 PTD 121 | I.T.A. No. 1210/LB of 2006 , decided on 26.07.2008 | In the case of I.T.A. No. 1210/LB of 2006, the Appellate Tribunal Inland Revenue addressed critical issues surrounding the Income Tax Ordinance, 2001, particularly focusing on sections regarding amendment of assessments and the treatment of bad debts. The Tribunal highlighted that the issuance of a show-cause notice was predicated on unsubstantiated claims, rendering it ineffective. The case revolved around the taxpayer's right to claim deductions for irrecoverable debts as legitimate business expenditures, grounded in the principles of commercial expediency. The Tribunal's ruling reinforced the notion that tax assessments must be based on factual evidence and legal grounds, rather than assumptions. This case serves as a significant reference point for future tax disputes, emphasizing the importance of substantiating claims and adhering to established legal frameworks in tax law. Legal practitioners and tax professionals should take note of this decision for its implications on the han... |
| 1989 SLD 1932, 1989 PLC 777 | Appeal No. 10 of 1988 , decided on 18.09.1988 | In the case of Waris Khan vs. Senior Superintendent of Police, Peshawar, the Service Tribunal ruled on the improper dismissal of a civil servant accused of accepting illegal gratification. The Tribunal found that no fair inquiry was conducted, violating principles of natural justice. The case highlights the importance of impartiality in disciplinary proceedings and the necessity for thorough investigations before dismissing civil servants. The ruling reinstated Waris Khan, emphasizing the need for adherence to legal standards and ethical practices in public service administration. Keywords include civil servant rights, natural justice, administrative law, and disciplinary procedures.... |
| 2022 SLD 6447 | Special Customs Reference Applications Nos.527 to , decided on 27.01.2021 | This case revolves around the Special Customs Reference Applications Nos.527 to 538 of 2020, adjudicated by the Sindh High Court. The primary focus was on the customs valuation practices in Karachi, specifically involving the Director of Customs Valuation and the respondents, including Messrs Usman Trader and several others. The court's ruling provided critical insights into the legal framework governing customs valuation and its implications for trade operations. It highlighted the necessity for customs authorities to follow due process in valuation to prevent discrepancies that could affect the trading community. The decision underscores the court's role in safeguarding fair trade practices and ensuring compliance with legal standards in customs operations. This case is significant for stakeholders in the customs and trade sectors, emphasizing the need for robust adherence to customs laws and the potential consequences of failing to meet these obligations. The ruling is expected to i... |
| 2004 SLD 216, 2004 PTD 2152, (2003) 88 TAX 81 | Civil Appeal No.8176 of 2001 , decided on 29.11.2001 | In the landmark case of Commissioner of Income Tax vs. Abhishek Corporation, the Supreme Court of India addressed significant issues under the Income Tax Act, 1961, particularly focusing on the treatment of unaccounted receipts and the onus of proof upon the Assessing Officer. The case arose from the Income-tax Appellate Tribunal's decision which had previously ruled that the Department failed to substantiate claims of unaccounted investments. The Tribunal determined that the declared undisclosed income of Rs.30 lakhs was consistent with the net profit derived from supervision charges, calculated at a mere 1.31 percent of receipts. The Supreme Court's ruling highlighted the necessity for the Tribunal to refer specific legal questions for higher judicial review, ensuring clarity in tax law applications. This case underscores the challenges faced by tax authorities in establishing claims of undisclosed income and the importance of evidential support in tax litigation. Additionally, the S... |
| 2010 SLD 1533, 2010 YLR 131 | Civil Revision Application No. S-7 of 2004 , decided on 24.09.2007 | This case revolves around a civil revision application concerning a pre-emption suit filed under Islamic law. The case highlights the procedural intricacies involved in pre-emption suits, particularly the necessity of providing specific details such as the date, place, and witnesses at the time of the alleged 'Talbs'. The ruling emphasizes the legal principle that an appeal abates upon the death of the pre-emptor, referencing the case of Malik Ghulam Nabi v. Member-III, Board of Revenue. The dismissal of the revision petition underscores the judicial expectation for meticulous adherence to procedural requirements in legal claims, particularly in matters involving pre-emption rights. This case serves as a critical reference point for future litigations related to pre-emption under Islamic law. The legal community should take note of the implications of this ruling, as it reinforces the need for comprehensive documentation in legal proceedings to avoid dismissal due to procedural deficie... |
| 1999 SLD 1009, 1999 CLC 1532 | Writ Petition No. 14890 of 1997 , decided on 06.11.1998 | In the case of Writ Petition No. 14890 of 1997, the Lahore High Court addressed the competency of a constitutional petition filed by Ejaz Ahmad against the Tourism Development Corporation of Punjab. The court examined the legal definitions and implications of Article 199(5) of the Constitution of Pakistan, which pertains to the eligibility of entities to be deemed 'persons' for the purpose of constitutional petitions. The court concluded that since the Tourism Development Corporation is a public company incorporated under the Companies Ordinance, 1984, it does not qualify as a 'person' within the meaning of the Constitution. This pivotal ruling reinforces the legal framework surrounding public companies and their standing in constitutional matters, highlighting the importance of adhering to the definitions set forth in the law. The decision not only clarifies the limitations of constitutional petitions against public entities but also emphasizes the significance of the memorandum and a... |
| 1984 SLD 1897, 1984 PLC 1456 | Case No. 655,1450 of 1981 , decided on 13.10.1982 | This case revolves around the appeal of Abdul Sattar, a Forester, against the decision of departmental authorities regarding his confirmation and seniority within the Punjab Forest Department. The appellant sought to have his confirmation declared effective from earlier dates and to be granted seniority accordingly. The Tribunal ruled that the appeal was time-barred as the appellant had accepted the adverse decision for many years. The case highlights important principles regarding administrative law, the significance of timely legal action, and the jurisdiction of service tribunals. The decision reflects the importance of maintaining records of service and the implications of delays in raising grievances. Key terms include 'seniority', 'confirmation', and 'administrative appeal', which are crucial for understanding employment law within public service contexts.... |
| 1999 SLD 662 = (1999) 79 TAX 183 | Civil Appeals Nos. 2108 and 2109 of 1987 , decided on 01.10.1997 | This case revolves around the interpretation of income tax laws concerning the assessment of salary paid to managing partners within a Hindu Undivided Family (HUF) structure. The Supreme Court of India addressed the conflict in interpretations regarding whether the salary received by managing partners could be assessed as part of the HUF income or as individual income. The court ruled that salary for services rendered by partners is individual income and cannot be attributed to the HUF unless it is derived from the investments made by the HUF in the partnership. This ruling provides clarity on how income is categorized under the Income Tax Act, 1961, and reinforces the precedence of decisions made by larger benches over smaller ones. Keywords such as 'Income Tax Act', 'Hindu Undivided Family', and 'Supreme Court decisions' are essential for understanding the implications of this case within the broader context of tax law and family business structures.... |
| 1992 SLD 446, (1992) 66 TAX 44, 1992 PTD 1187 | W.T.A. Nos. 704/KB and 705/KB of 1986-87 , decided on 30.04.1992 | This case revolves around the assessment of wealth tax on a cooperative housing society. The Income Tax Appellate Tribunal analyzed whether the society was liable for wealth tax based on its activities and intentions regarding land acquisition and sales. The tribunal highlighted the legal standing of cooperative societies as distinct entities and the necessity of proving that assets were held for business purposes to impose wealth tax. The judgment reinforces the doctrine of mutuality in cooperative societies, asserting that mere intentions or isolated transactions do not suffice for wealth tax liability. This ruling is crucial for understanding cooperative society operations under tax laws, particularly in the context of land transactions and wealth tax implications. Key terms include 'wealth tax', 'cooperative society', 'juristic person', and 'doctrine of mutuality', which are essential for legal professionals and entities involved in cooperative housing.... |
| 2000 SLD 187, 2000 PTCL 173, 2000 PTD 332 | I.T.A. No.2532/LB of 1998 , decided on 30.04.1999 | The case revolves around an income tax assessment dispute where the appellant challenged the cancellation of their assessment order by the Inspecting Additional Commissioner (IAC). The Tribunal analyzed the actions of the IAC under Section 66-A of the Income Tax Ordinance, 1979, which allows for the revision of subordinate officers' orders. The Tribunal highlighted that the assessment order had merged with the IAC's order, rendering the successor's cancellation illegal. The decision reaffirmed the importance of jurisdiction in tax assessments, emphasizing that the powers granted under Section 66-A must be exercised correctly. This case serves as a critical reference for understanding the limitations and scope of authority held by tax officials in the assessment process, particularly in the context of income tax law.... |
| 1997 SLD 614, 1997 PLC 132 | Writ Petition No. 5703 of 1996 , decided on 05.06.1996 | In the case of Muhammad Ahsraf vs. Water and Power Development Authority, the Lahore High Court addressed the issue of civil servant promotion deferment under the Federal Investigation Agency (Appointment, Promotion and Transfer) Rules, 1975. The petitioner, who had faced previous disciplinary actions, was denied promotion by the Departmental Promotion Committee (DPC) despite having his earlier removal set aside by the Federal Service Tribunal. The court found that the DPC relied on outdated information regarding the petitioner's conduct, which had already been resolved. The ruling highlights the importance of fair evaluation in civil service promotions, ensuring that considerations are based on current and accurate records. The court's decision to remand the case for fresh consideration underscores the need for adherence to legal standards in promotion processes. This case is pivotal for understanding the dynamics of civil service law, particularly in relation to the rights of employe... |
| 2016 SLD 9, (2016) 113 TAX 138, 2016 PTD 564, 2016 PTCL 1, 2016 SCMR 121 | CIVIL APPEAL No. 1348 OF 2006 , decided on 18.11.2015 | This case revolves around the interpretation of the Central Excise Act, specifically section 12A, concerning the excise duty on cane sugar produced by Fauji Sugar Mills. The Supreme Court addressed the conflicting statutory regulatory orders (SROs) issued by the Federal Government, namely SRO 455 and SRO 456, which impacted the excise duty rate applicable to sugar manufacturers. The Court concluded that SRO 456, which provided a 'Nil' rate of excise duty on cane sugar, was favorable to the taxpayer, thus dismissing the appeal by the Superintendent of Central Excise. The case underscores the need for clarity in tax legislation and how ambiguous provisions should be interpreted to benefit taxpayers. Keywords: Central Excise Act, SRO 455, SRO 456, excise duty, cane sugar, Supreme Court of Pakistan, tax law interpretation.... |
| 1989 SLD 2014, 1989 PLC 916 | FD-363 of 1988 , decided on 19.09.1988 | In the case of FD-363 of 1988, the Labour Appellate Tribunal of Punjab addressed the appeal of a Salesman from LIPTON Pakistan Ltd. The central issue was whether the appellant qualified as a 'workman' under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968. The tribunal scrutinized the appellant's duties, which included sales, distribution, and clerical tasks. It concluded that these responsibilities did not constitute manual labor as defined by the ordinance. The decision emphasized that while the appellant performed several tasks, they were primarily ancillary to his main role in sales and distribution. The tribunal referenced previous rulings to reinforce its decision, ultimately dismissing the appeal. This case highlights critical aspects of employment definitions and the boundaries of worker classifications under Pakistani labor law.... |
| 2017 SLD 1148 | ITA No. 1668/LB/12 (Tax Year 2009) , decided on 17.05.2017 | In the case of ITA No. 1668/LB/12, the Appellate Tribunal Inland Revenue addressed the appeal filed by the Revenue against the cancellation of an ex-parte assessment order concerning the taxpayer, M/S Ravi Plastic Industries (Pvt) Limited. The Tribunal ruled that the taxpayer's filed return for the tax year 2009, which declared a loss, created a deemed assessment under section 120(1). The Revenue's assertion that the case fell under section 121(1)(d) was dismissed, as the Tribunal confirmed that the assessment could not be double-processed. This case underscores the importance of proper procedure in tax assessments and highlights the safeguards in place for taxpayers against arbitrary assessments. The ruling aligns with previous judgments that affirm the integrity of filed returns and the criteria for invoking section 121. This case serves as a critical reference for similar tax disputes and reinforces the standards for taxpayer compliance and assessment legitimacy.... |
| 2013 SLD 2093 = 2013 CLD 508 | Criminal Miscellaneous No.22-Q of 2012 , decided on 29.01.2013 | This case revolves around the quashing of an F.I.R. filed against the petitioner for dishonouring a cheque issued as repayment for a loan. The Islamabad High Court analyzed the jurisdictional boundaries established by the Financial Institutions (Recovery of Finances) Ordinance, 2001, which governs disputes between financial institutions and their customers. The court emphasized that such disputes should be addressed within the framework of the Banking Court, rather than through criminal proceedings under the Penal Code. The judgment highlighted the importance of upholding the integrity of financial regulations while ensuring fair treatment for customers. This case serves as a pivotal reference for legal practitioners navigating financial disputes, reinforcing the need for adherence to established legal protocols and the proper jurisdiction for resolving such issues.... |
| 2010 SLD 988, 2010 PLJ 845 | Crl. Misc. No. 605-B of 2010 , decided on 03.05.2010 | In the case of Haji Sarfraz vs. State and Another, the Lahore High Court addressed a bail petition concerning allegations of producing a fake injunction order in a civil dispute. The court found that the case involved ongoing civil and criminal litigation, which necessitated further inquiry into the guilt of the petitioner. The ruling clarified that the nature of the charges did not meet the criteria for prohibitory bail, as the potential sentences did not include severe penalties such as death or life imprisonment. The court's decision to grant bail reflects the legal principle that the presumption of innocence must be upheld until proven guilty. Additionally, the court emphasized the procedural rights of the accused, ensuring that the judicial process remains fair and just. This case highlights significant aspects of criminal law and the judicial system's approach to bail, reinforcing the notion that bail serves to facilitate the accused's ability to prepare their defense while maint... |
| 2018 SLD 995, 2018 PLC 471 | Civil Appeal No. 229 of 2016 , decided on 09.06.2017 | In the case of Civil Appeal No. 229 of 2016, the Supreme Court (AJ&K) addressed the issue of appointment quotas for children of police officials. The appellant, whose father served as an Assistant Director (BS-17) in the police department, was denied a regular appointment as a constable despite achieving a merit score higher than other candidates. The Court found that the denial was based on a misconception regarding the classification of the father's position within the police department. The ruling emphasized the need for clear definitions within the law regarding who qualifies as a police officer or official, ultimately leading to a decision that favored the appellant's rightful claim to the reserved quota. The case serves as a critical reference for future appointments within the civil service, especially regarding the interpretation of eligibility criteria for family members of law enforcement personnel.... |
| 2002 SLD 2118, 2002 CLD 381 | F.A.B. No.31 of 2000 , decided on 14.06.2001 | In the case of Mst. Anwar Begum vs. Allied Bank of Pakistan Limited, the Peshawar High Court addressed the appeal concerning the refusal of leave to appear and defend a suit for loan recovery. The appellant contested the judgment of the Banking Court, arguing that she was misled and that her consent was obtained under fraudulent circumstances. However, the court found that the appellant had indeed executed all necessary agreements and documents for the loan, which amounted to Rs. 76,26,504. The court reinforced the principle that the burden lies on the defendant to establish a credible defense when seeking to contest a suit. The ruling emphasized that mere allegations of fraud, without substantial evidence, do not suffice to warrant a trial. This case underscores the importance of maintaining transparency and integrity in banking transactions and the legal obligations of parties involved in loan agreements.... |
| 1986 SLD 2475, 1986 PLC 1151 | ED-307 of 1986 , decided on 22.06.1986 | In the case of Hussain Sugar Mills Ltd. vs. Dildar Ahmad, the Labour Appellate Tribunal of Punjab addressed critical issues regarding employment law and the classification of employers under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance and the Factories Act. The tribunal emphasized the importance of having a designated Factory Manager to take action against misconduct. The ruling clarified that the Technical Director's actions were legally valid as the Factory Manager had been declared appropriately. The decision also touched upon the rights of employees to appeal and the implications of fresh inquiries on ongoing appeals. This case is significant for understanding the legal framework governing industrial relations and the rights of workers in Pakistan. Keywords such as 'employment law', 'industrial relations', 'appeal rights', and 'factory management' are essential for optimizing search rankings related to this case.... |
| 1992 SLD 1076, 1992 PLC 1031 | Appeal No. 972/511 of 1987 , decided on 26.08.1990 | In this landmark case decided by the Service Tribunal of Punjab, the court addressed the nature of remarks made in performance assessments of civil servants. The tribunal clarified that remarks indicating a need for improved supervision and teamwork do not constitute adverse remarks. This decision reinforces the importance of constructive feedback in civil services, aiming at professional development rather than punitive action. As such, the appeal of the civil servant was accepted, and the tribunal directed that the remarks against him should be interpreted as advisory, fostering a supportive work environment. The case sets a significant precedent regarding the interpretation of performance evaluations and their implications for civil servants in Pakistan, highlighting the balance between accountability and constructive criticism. Keywords: civil services, adverse remarks, performance evaluation, constructive feedback, Punjab Service Tribunal.... |
| 2013 SLD 195 | I.T.A. No. 636/IB/2012 Tax Year 2009, I.T.A. No. 6 , decided on 04.06.2013 | In the appellate case of Sigma Motors Limited, the Appellate Tribunal Inland Revenue dealt with critical issues regarding the taxation of foreign indenting commissions and various income components under the Income Tax Ordinance, 2001. The key matters revolved around the appropriate tax rate applicable to foreign indenting commissions, which was contested between 5% and 10%. The Tribunal concluded that the correct taxation rate was indeed 5%, aligning with previous assessments and legislative provisions. Additionally, the Tribunal addressed the non-allowance of sales tax and federal excise duty, emphasizing the necessity for correction by the department. This case underscores the importance of adherence to established tax rates and the procedural integrity required in tax assessments.... |
| 2012 SLD 1452, 2012 SCMR 48 | Constitution Petitions Nos. 31 of 2011, 45 and 57 , decided on 06.02.2012 | In this landmark case, the Supreme Court of Pakistan examined the constitutional validity of bye-elections conducted under the jurisdiction of the Election Commissioner rather than the Election Commission itself, as mandated by the Constitution of Pakistan following the 18th Amendment. The Court highlighted the importance of conducting elections based on verified electoral lists, free from corruption, and stressed the necessity for the Election Commission to fulfill its duties as outlined in Articles 218 and 219 of the Constitution. The decision underscores the judiciary's role in maintaining the supremacy of the Constitution and ensuring that elected representatives adhere to lawful procedures. This case serves as a critical precedent for electoral integrity in Pakistan, emphasizing the need for constitutional compliance in the electoral process. Keywords related to this case include 'Constitution of Pakistan', 'Election Commission', 'bye-elections', 'constitutional amendment', 'elect... |
| 1990 SLD 1518, 1990 PLC 699 | Writ Petition No. 5214 of 1989 , decided on 20.12.1989 | In the case of Writ Petition No. 5214 of 1989, the Lahore High Court dealt with a significant constitutional issue concerning the transfer of a civil servant, HABIBULLAH KHAN. The petitioner's transfer was challenged on grounds of legality and procedural adherence. The court examined the constitutional provisions under Article 199, which governs the jurisdiction of the High Court in such matters. The ruling emphasized that the transfer was executed without any violation of applicable laws or rules, and was not influenced by external political factors. The decision highlights the importance of lawful authority in administrative actions and reinforces the autonomy of civil service operations. This case serves as a precedent for future disputes regarding civil servant transfers and the exercise of constitutional jurisdiction. Key terms include constitutional jurisdiction, civil servant rights, lawful authority, and administrative law, which are trending topics in legal discussions today.... |
| 1991 SLD 578 = 1991 PLD 939 | Civil Appeal No. 553-K of 1990 , decided on 03.04.1991 | This case revolves around the registration of the trade mark 'LIGHT' for laundry soap, contested by UNILEVER LTD, which held the trade mark 'SUNLIGHT'. The Supreme Court of Pakistan ruled that while the marks are similar, the distinction lies in their usage for different types of soap—laundry versus toilet soap. The court emphasized the importance of the prefix in trade marks and the potential for consumer confusion. The ruling allowed the registration of 'LIGHT' under specific conditions to mitigate confusion, thereby balancing the interests of both parties. This case is significant in understanding trade mark law, particularly the principles of deception and the criteria for concurrent use.... |
| 2015 SLD 70, 2015 PLD 307 | Criminal Appeal No. 567 of 2014 , decided on 24.02.2015 | In the case of Zafar Iqbal vs The State, the Supreme Court of Pakistan addressed significant legal principles regarding the right to legal representation and the application of the Anti-Terrorism Act. The appellant, Zafar Iqbal, was convicted for the murders of five individuals and sentenced to death under the Anti-Terrorism Act, 1997. The Court examined whether the appellant had been denied a fair trial due to issues concerning legal representation. It was determined that the trial court had made efforts to provide counsel, and the accused's refusal to accept this assistance did not constitute a violation of his rights. The Court held that the appellant's insistence on choosing his own counsel and his failure to engage with the trial process led to his conviction being upheld. This case highlights the complexity of legal representation rights and the judiciary's role in ensuring fair trial standards. Keywords: Supreme Court of Pakistan, legal representation, Anti-Terrorism Act, fair t... |
| 2009 SLD 3195, 2009 PLC 492 | Appeal No. 668(R)(C.S.) of 2007 , decided on 08.11.2008 | This case revolves around the dismissal of an employee from Pakistan Railways under the Removal from Service (Special Powers) Ordinance, 2000. The employee, an Assistant Engineer, was charged with gross misconduct and negligence related to the illegal cutting of trees, leading to significant financial loss to the organization. Following an inquiry, the employee was found guilty and dismissed. The case was appealed to the Federal Service Tribunal where it was argued that the punishment was disproportionate compared to the co-accused's minor penalty. The Tribunal agreed, emphasizing that the charges did not justify the major penalty of dismissal, leading to the conversion of his punishment to a minor penalty. Key legal frameworks cited include the Removal from Service Ordinance and the Service Tribunals Act, which were examined for procedural compliance and fairness in imposing penalties. The decision underscores the importance of equitable treatment in disciplinary actions within public... |
| 2014 SLD 2141, 2014 CLD 1122 | Insurance Appeal No.278 of 2013 , decided on 12.11.2013 | In the case of Jubilee Life Insurance Company vs. Additional District and Session Judge, the Lahore High Court addressed a dispute concerning the claim for insurance proceeds following the death of Muhammad Ramzan Bhatti, a serving police inspector. The case revolved around the refusal of the insurance company to honor the claim based on allegations that the insured provided false health information. The court emphasized that the insurance company failed to demonstrate that any misrepresentation occurred, noting that the insured had only paid two premiums before his untimely death due to a heart attack. The judgment underscored the legal obligations of insurance companies under the Insurance Ordinance, particularly Section 118, which mandates the fair treatment of claims. The court's decision reinforced the principle that insurers cannot escape liability by failing to conduct thorough assessments during the underwriting process. The ruling serves as a critical reminder of the rights of... |