Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1978 SLD 388 = (1978) 111 ITR 489 | IT REFERENCE No. 157 OF 1969 , decided on 06.05.1976 | In the case of IT REFERENCE No. 157 OF 1969, the Calcutta High Court addressed a critical issue regarding the taxation of lease income under the Income-tax Act, 1961. The case revolved around the lease payment of Rs. 10,000 received by Haroocharai Tea Co. from Gatoonga Tea Estate for the management of Samaguri Tea Estate. The primary legal question was whether this income was assessable as agricultural income. The court examined the relationship between the two partnership firms, the nature of the lease agreement, and the relevant provisions of the Income-tax Act. The decision highlighted the definition of agricultural income, asserting that income derived from land used for agricultural purposes is generally excluded from taxable income. The court ruled that since the income was guaranteed regardless of profitability, it constituted agricultural income, thus affirming the tribunal's ruling that only 40% of this income was subject to tax under rule 8 of the Income-tax Rules, 1962. This... |
| 1971 SLD 126, 1971 SCMR 54 | 117-D of 1969 , decided on 29.05.1970 | In the case of Civil Petition for Special Leave to Appeal No. 117-D of 1969, the Supreme Court of Pakistan dealt with the issue of limitation in filing a petition for special leave to appeal. The court emphasized that the time for filing begins from the date of delivery of the judgment, not from the signing of the decree. The petitioner was unable to justify the delay in filing the petition, which was dismissed as barred by time. This case highlights the importance of understanding the correct timelines for filing petitions in civil matters, particularly under the Limitation Act. Legal practitioners must ensure they are well-informed about the procedural requirements to avoid unnecessary delays. The court's ruling serves as a reminder for advocates to provide compelling justifications for any delays in their filings to secure the best outcomes for their clients.... |
| 1983 SLD 872 = (1983) 141 ITR 620 | TAX CASE No. 113 OF 1977 , decided on 15.06.1982 | In this landmark case, the Madras High Court addressed critical issues surrounding the deduction of legal expenses under the Income-tax Act, 1961. The case revolved around the partition of salt pans initially developed by the assessee and his partner. The court emphasized that legal expenses incurred to defend income-generating assets can be classified as business expenditure, thus allowing deductions. The ruling clarified that mesne profits, a form of compensation for wrongful possession, should only be recognized as a liability post-judgment, thus impacting the timing of deductions. Keywords such as 'Income-tax Act', 'business expenditure', and 'legal expenses' are crucial for understanding the implications of this decision. This case sets a precedent for similar future litigations, reinforcing taxpayer rights to claim deductions for necessary legal expenses.... |
| 1988 SLD 116, 1988 PTD 973, (1989) 59 TAX 13 | , decided on 14.09.1987 | In this case, the Income Tax Appellate Tribunal dealt with ten cross-appeals concerning assessments made under the Income Tax Ordinance, 1979 for the years 1980-81 to 1984-85. The Tribunal focused on the legality of the reopening of assessments based on notices issued under Section 65. The petitioner, who was engaged in the hardware business, had his income previously accepted under Section 59(1). However, the assessments were reopened based on claims of inaccurate particulars regarding rental payments. The Tribunal determined that the information used to justify the reopening was insufficient and did not meet the legal standards required under the Ordinance. Therefore, the previous assessments were reinstated, highlighting the necessity for proper procedural adherence in tax law. The ruling underscores the critical nature of compliance with legal standards in tax assessments and the vital role that accurate information plays in the process. This case serves as a significant reference ... |
| 1991 SLD 1640 = 1991 CLC 175 | , decided on 17.03.1990 | The case revolves around an election petition challenging the election of Mian Muzaffar Shah as a Member of the National Assembly of Pakistan from Constituency NA-4 Peshawar-IV. Ihrar Khattak, the petitioner, alleged that the election was procured through corrupt practices. However, the petition was dismissed due to the failure of the petitioner to comply with the mandatory requirements of the Representation of the People Act, specifically regarding the submission of witness affidavits and a list of witnesses. The court held that non-compliance with these procedural rules was fatal to the election petition, underscoring the necessity for strict adherence to election laws to uphold integrity in the electoral process. The case highlights the critical importance of procedural compliance in election petitions, as failure to do so can undermine the right to a fair hearing and lead to dismissal of legitimate grievances. Keywords related to this case include election petition, Representation ... |
| 1984 SLD 121, (1984) 147 ITR 739 | MISCELLANEOUS CIVIL CASE No. 27 OF 1981 , decided on 06.01.1984 | This case involves the Madhya Pradesh High Court's decision regarding the assessment of a Hindu Undivided Family under the Income-tax Act, 1961, particularly section 171. The HUF, consisting of three coparceners, claimed a partial partition of rental income from a property situated at 18, Golf Links, New Delhi. The tribunal found that although the rental income was divided among the coparceners, the property itself had not been physically divided, which is a requirement under the act for a valid partition. The court emphasized that the inability to physically divide the property does not negate the requirement for such division to substantiate claims of partition. The ruling reinforces the legal interpretation of partition in tax law, highlighting the necessity for both income division and physical property division to satisfy legal standards. The decision serves as a significant precedent in tax law, especially concerning Hindu Undivided Families and income assessments, ensuring that ... |
| 1965 SLD 350, (1965) 56 ITR 182 | INCOME-TAX REFERRED CASE No. 16 OF 1962 , decided on 12.03.1964 | The case of K. Baliah v. Commissioner of Income Tax revolved around the principles of natural justice in the context of income tax assessments. The Income-tax Officer had rejected the assessee's return due to unreliable accounts and made a best judgment assessment based on the yield of toddy from another contractor. The Appellate Tribunal upheld this decision, but the High Court found fault with the process, noting that the comparable case was not disclosed to the assessee, violating their right to explain and contest the findings. This case highlights the importance of fairness and transparency in legal proceedings, especially in tax matters. The ruling serves as a precedent for ensuring that all parties in a legal dispute are given equal opportunities to present their case and challenge the evidence against them. The implications of this decision extend to various areas of tax law, emphasizing the need for adherence to established legal principles to uphold justice. Keywords: Income ... |
| 2015 SLD 2982 = 2015 YLR 2340 | C.R. No. 304 of 1999 , decided on 09.09.2014 | In the case of C.R. No. 304 of 1999, the Lahore High Court dealt with a civil revision regarding a suit for specific performance of an agreement to sell property. The plaintiff, Muhammad Mansha, alleged that he had entered into an agreement with Mst. Taj Mehlan, who failed to execute the sale deed. The court highlighted the importance of producing adequate evidence and witnesses to substantiate claims in property transactions. It was determined that the plaintiff had not only failed to prove the execution of the agreement but also the payment of sale consideration. The unilateral nature of the agreement was also a significant factor in the decision. The court's ruling underscored the necessity of adhering to legal standards while executing agreements related to property sales, thereby reinforcing the principles of contract law and evidentiary requirements. This decision serves as a crucial reference for future cases involving similar disputes and emphasizes the legal obligations of par... |
| 2018 SLD 1800, 2018 YLR 1803 | Bail Application No. 517-P of 2018 , decided on 30.03.2018 | In the case of Niaz Ali's bail application, the Peshawar High Court examined the legal parameters surrounding the possession of narcotics under the Control of Narcotics Substances Act, 1997. The petitioner was detained after being identified by a spy, leading to the recovery of four kilograms of charas. The court highlighted the significance of the evidence presented, including inconsistencies in the FIR and forensic reports. Ultimately, the court ruled against granting bail, stressing the importance of maintaining legal integrity in drug-related cases. This decision underscores the strict enforcement of narcotics laws and the judiciary's role in upholding public safety. The case serves as a critical reference for future legal proceedings involving narcotics possession and the evidentiary standards required for bail applications.... |
| 2015 SLD 3146, 2015 MLD 1721 | C.P. No. S-203 of 2004 , decided on 30.09.2014 | This case revolves around the eviction of a tenant under the Sindh Rented Premises Ordinance. The petitioner, Muhammad Farooq, sought to evict the respondent, Muhammad Azam, due to default in rent payment and a dispute over the landlord-tenant relationship. The key issue was whether a sale agreement held by the tenant could negate the established landlord-tenant relationship. The High Court emphasized that the mere existence of a sale agreement does not confer ownership or rights to a tenant against a valid registered sale deed. The court's decision underscores the importance of adhering to legal protocols in property transactions and tenant evictions, reaffirming the legal principle that ownership must be established through formal documentation. The ruling serves as a precedent in similar cases involving landlord rights and tenant disputes, making it a significant reference in property law within Pakistan.... |
| 2018 SLD 337, 2018 PLJ 360 | Transfer Application No. 38-C of 2017 , decided on 19.09.2017 | This case revolves around a transfer application concerning the custody of a minor, where the petitioner, Kausar Bibi, sought the transfer of a guardian petition from one family court to another for the convenience of the parties involved, particularly for the welfare of the minor. The Lahore High Court emphasized the importance of convenience in family law matters and the desirability of having related cases adjudicated in the same court to avoid conflicting judgments. This ruling aligns with the provisions of the West Pakistan Family Courts Act, 1964, particularly Section 25-A, which allows for the transfer of cases between family courts. The decision underscores the court's commitment to prioritizing the welfare of minors in custody disputes, while also addressing logistical challenges faced by the parties. The court's decision to allow the transfer reflects a broader understanding of the complexities involved in family law and the need for practical solutions that serve the best in... |
| 1988 SLD 59, 1988 PTD 512, (1988) 57 TAX 150 | , decided on 28.09.1987 | This case revolves around the interpretation of the Income Tax Act, particularly concerning the treatment of surplus entries in financial records. The Sindh High Court ruled on the nature of a surplus amount credited to a capital gains account, determining that it was a fictional entry without any real gain. The court emphasized the importance of recognizing actual profits for taxation purposes, rejecting the notion that mere accounting entries could constitute taxable income. The judgment sheds light on the principles governing reserves and the necessity for tangible gains to validate their existence. This ruling is significant for taxpayers and legal practitioners, as it clarifies the boundaries of taxable income and reinforces the requirement for real economic transactions to underpin financial reporting. The decision aligns with established judicial precedents that prioritize reality over fiction in financial assessments.... |
| 2005 SLD 1448, 2005 SCMR 1668 | Civil Petitions Nos.1603-L and 1604-L of 2000 , decided on 06.05.2003 | In this landmark case decided by the Supreme Court of Pakistan, the court addressed the execution of a decree related to a pre-emption suit concerning land measuring 505 Kanals and 3 Marlas in Gujranwala. The case revolved around the compromise agreement reached by the parties involved, which the court found to be lawful and binding. The Supreme Court emphasized the importance of mutual consent in resolving legal disputes and upheld the modified decree that detailed the distribution of land among the parties. This case illustrates the application of the Civil Procedure Code and the Constitution of Pakistan in ensuring justice and equitable resolution of property disputes. Keywords include land distribution, compromise agreement, Supreme Court decision, pre-emption suit, and civil procedure law.... |
| 2012 SLD 1620, 2012 SCMR 1942 | Civil Appeal No.2204 of 2006 , decided on 08.02.2010 | This case revolves around the interpretation of the limitation period for filing a revision application under the Civil Procedure Code (V of 1908). The Supreme Court of Pakistan ruled that while there exists a limitation period for parties, this does not apply when the High Court takes up a revision on its own accord. The ruling stressed the importance of justice over mere procedural technicalities. The Court noted that the law of limitation should not hinder the pursuit of justice, especially when the merits of the case warrant a review. The decision is significant in clarifying the powers of the High Court in revising lower court decisions and underscores the principle that justice must prevail. This ruling can help legal practitioners and litigants understand the nuances of limitation laws and the powers of the courts, making it a vital reference in civil procedure law.... |
| 1974 SLD 163 = 1974 SCMR 242 | Criminal Appeal No. 19-P of 1972 , decided on 03.12.1973 | In the case of Muqaddar Shah vs. The State, the Supreme Court of Pakistan addressed serious charges of murder under section 302 of the Penal Code. The appellant was convicted for the brutal killing of a co-villager, Saifullah Khan, amid a long-standing dispute over irrigation rights. The court scrutinized the evidence, particularly eyewitness accounts, which were deemed credible despite some inconsistencies. The appellant's actions were characterized as cruel and wanton, reflecting a disregard for human life. The court's decision underscores the importance of reliable eyewitness testimony and the adherence to principles of justice, leading to the upholding of the death sentence. This case highlights critical issues surrounding the application of criminal law in Pakistan, particularly in murder cases and the evidentiary standards required for conviction. The ruling serves as a significant precedent in the realm of criminal justice, emphasizing the court's role in ensuring justice is ser... |
| 2022 SLD 1788, 2022 PLJ 32 | C.A. No. 24 of 2020 , decided on 26.08.2021 | In the case of Deeba Begum alias Wahiba vs. Safia Iqbal and others, the Supreme Court of Azad Jammu and Kashmir dealt with the matter of allotment permits issued under the Administration of Evacuee Property Rules, 1950. The appellant challenged the issuance of these permits and the proprietary rights transfer orders (PRTO) after significant delays, which raised questions about the timeliness of her claims. The court emphasized the importance of adhering to legal timelines and the requirement for petitioners to provide sufficient justification for any delays in bringing their cases forward. The ruling reinforced the notion that legal rights must be asserted within reasonable timeframes to maintain their validity, thus highlighting the critical nature of procedural compliance in property disputes. The decision serves as a crucial reference for future cases involving similar issues of allotment and property rights under the evacuee property regulations, ensuring that parties remain vigila... |
| 2001 SLD 2771, (2001) 250 ITR 500 | In the landmark case involving the All India Vijaya Bank Officers Association against Vijaya Bank, the Calcutta High Court addressed the legality of tax deductions on perquisites attributed to the provision of furniture at a supposed concessional rate. The court scrutinized the Income-tax Act, particularly Section 17, which deals with salaries and perquisites. It was determined that the bank's uniform charging of rent for furniture did not constitute a concession. The ruling emphasized that without a concession, there could be no perquisite recognized under the law, thus any tax levied was unjustified. This case highlights the importance of equitable treatment among employees regarding taxation and the necessity for employers to adhere strictly to legal definitions of perquisites. The decision underscores the court's position against arbitrary tax deductions and sets a precedent for similar cases in the future, ensuring that all employees are treated fairly under tax laws.... | |
| 1996 SLD 124, 1996 PTD 489 | Writ Petitions Nos. 10195 of 1991, 12254 of 1992 a , decided on 27.11.1995 | This case revolves around the interpretation of the Wealth Tax Act, particularly the definition of 'assets' as it relates to immovable properties owned by companies. The Lahore High Court reviewed the petitions filed by Messrs RIJAZ (PVT.) LTD. challenging the retrospective application of an amendment to the Wealth Tax Act following a Supreme Court decision. The court found that the amendment was clarificatory and thus applicable to prior tax assessments. The ruling highlights the importance of legislative clarity in tax law and the implications for companies regarding wealth tax liabilities. Keywords: Wealth Tax Act, retrospective application, immovable property, tax law interpretation.... |
| 1972 SLD 8, 1972 PLD 243 | Civil Reference No. 12 of 1965 , decided on 11.10.1971 | This case revolves around the interpretation of the Sales Tax Act, 1951, particularly concerning the classification of cinematographic films as 'goods' for sales tax purposes. The Sindh High Court's decision clarified that films produced for exhibition are considered movable property, thus subject to sales tax. The court rejected the notion that these films could be classified strictly as copyrights or actionable claims, stating that the law's definitions encompass all forms of movable property. The ruling emphasized the legislative intent behind the Sales Tax Act, affirming that the production and leasing of films for exhibition constitute taxable transactions. This landmark ruling highlights the intersection of intellectual property rights and taxation law, establishing a precedent in the interpretation of what constitutes 'goods' under the Sales Tax Act. The court's decision reinforces the notion that artistic works, when produced for commercial distribution and exhibition, fall wit... |
| 2015 SLD 2335, 2015 CLC 1104 | Suit No. 641 of 2011 , decided on 31.01.2015 | In the case of Suit No. 641 of 2011, the Sindh High Court addressed a claim by EFU General Insurance Limited against Nina Industries Limited for the recovery of outstanding insurance premiums amounting to Rs. 15,098,520. The court found that the defendant had issued multiple cheques which were subsequently dishonored due to insufficient funds. The plaintiff successfully demonstrated that the cheques were issued in acknowledgment of the debt for insurance premiums owed, and the defendant's attempts to deny liability were unconvincing. The court's decision emphasized the importance of honoring financial obligations and the enforceability of cheques as negotiable instruments. The ruling highlighted legal principles under the Civil Procedure Code, particularly in summary suits involving dishonored cheques, reinforcing the necessity for defendants to present credible defenses to avoid default judgments. Keywords include 'insurance premium recovery', 'dishonored cheques', 'summary suits', an... |
| 2006 SLD 700, 2006 PTCL 486, 2006 PTD 1207 | D-1360 of 2005 , decided on 01.02.2006 | This case involves a constitutional petition challenging the recovery of duty drawback penalties under the Customs Act, 1969. The petitioners, who were not exporters but had financial transactions with exporters, were wrongfully implicated in a fraudulent rebate claim. The Sindh High Court ruled that only those making false declarations could be penalized, and noted the lack of evidence against the petitioners. The decision highlights issues of fairness in customs enforcement and the importance of due process, stressing that penalties should not be imposed based on mere inferences. The case underscores the necessity for customs authorities to operate within the bounds of the law, ensuring that innocent parties are not unjustly penalized. The ruling sets a precedent for similar cases, advocating for accountability in customs proceedings and protecting the rights of individuals against unwarranted recovery actions.... |
| 2010 SLD 942, 2010 PLJ 640 | Cr.M.B.P. No. 233 of 2010 , decided on 21.06.2010 | The case involves an application for bail by petitioners Attaullah and Moeen Ullah, charged under Sections 336 and 34 of the Pakistan Penal Code. The Peshawar High Court examined the evidence, which suggested that the complainant's injuries were caused by blunt force, potentially from a third party not present in court. The court's decision underscores the principles of justice and the importance of a thorough inquiry before determining guilt. Key legal references include the Criminal Procedure Code and the Pakistan Penal Code, which are pivotal in cases involving bail and the assessment of evidence. This case highlights the balance between prosecutorial claims and the rights of the accused, making it a notable example in criminal law proceedings. The ruling reflects the court's commitment to justice and the fair treatment of individuals within the legal system.... |
| 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... |