Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2014 SLD 2519, 2014 YLR 1025 | Civil Revision No. 66 of 2014 , decided on 22.01.2014 | This case involves a Civil Revision filed in the Lahore High Court regarding the dismissal of an application to summon witnesses not included in the original witness list. The petitioners, Khur-Ram Ali Shah and others, sought to summon Muhammad Akram and Muhammad Asghar after the closure of their oral evidence. The Trial Court dismissed their application on grounds that the names of the witnesses were not included in the submitted list, as required by the Civil Procedure Code. The Lahore High Court affirmed the Trial Court's decision, highlighting the procedural requirements for summoning witnesses and the necessity for showing good cause for any omissions. This ruling underscores the importance of adhering to procedural rules in civil litigation, ensuring that all parties are afforded the opportunity to present their case while maintaining the integrity of the judicial process. The decision is significant for practitioners in civil law, as it clarifies the limitations imposed on parti... |
| 2004 SLD 1207, 2004 SCMR 1530 | Civil Petition No. 763-L of 1999 , decided on 07.05.2002 | This case revolves around a dispute concerning the specific performance of a sale agreement under the Specific Relief Act, involving property rights and the validity of transactions under the Transfer of Property Act. The Supreme Court of Pakistan evaluated the case where the petitioner, Muhammad Munir, claimed to be a bona fide purchaser of the land after a sale-deed was executed in his favor. However, the Court found that the petitioner had not taken possession of the land and had surrendered it back to the original vendor, thus lacking any legal standing to enforce the sale agreement. The judgment underscored the necessity of maintaining possession to validate ownership claims and determined that the subsequent transactions involving the land were legally sound, thereby dismissing the petitioner's appeal. This case is significant in understanding property law and the complexities involved in determining rightful ownership.... |
| 1980 SLD 1583, 1980 CLC 1640 | Constitutional Petition No, 1046 of 1974 , decided on 23.01.1980 | In the landmark case of Mst. Zahida Khatoon Begum vs. Additional Settlement Commissioner, the Sindh High Court addressed critical issues surrounding property rights and land allotment under the Displaced Persons (Land) Settlement Act. The petitioner, Zahida Khatoon Begum, challenged a decision that set aside her earlier land allotment. The court's ruling reaffirmed the importance of legal processes in land disputes, particularly emphasizing the need for fair hearings and the preservation of rights under the law. This case highlights the complexities of land settlement in Pakistan and the role of constitutional protections in ensuring justice for displaced persons. With keywords like 'property rights', 'land allotment', and 'legal processes', this case serves as a significant reference point in discussions about land reform and displaced persons' rights in Pakistan.... |
| 2001 SLD 758, 2001 PLD 326, (2001) 83 TAX 583 | Writ Petition No. 18757 of 2000 , decided on 30.01.2001 | The case involves Punjab Beverage Company (PVT.) LTD. and the Central Board of Revenue regarding allegations of tax evasion through underreported production figures of aerated beverages. The High Court addressed the legal principles surrounding inquiries under the Sales Tax Act and Central Excise Act, emphasizing the need for thorough investigations. The decision highlighted the importance of fresh evidence in justifying new inquiries, thereby allowing the authorities to proceed with their investigation despite previous inquiries. This case reinforces the legal framework surrounding tax compliance and the powers of revenue authorities in Pakistan, making it a significant precedent in tax law. Keywords: tax evasion, inquiry, Central Excise Act, Sales Tax Act, Lahore High Court, Punjab Beverage Company.... |
| 1972 SLD 201, 1972 SCMR 300 | Civil Petitions for Special Leave to Appeal Nos. 1 , decided on 30.06.1972 | In the landmark case before the Supreme Court of Pakistan, the legal standing of the Provincial Government to file a petition against a High Court decision was scrutinized. This case involved the termination of services of respondents who served as Legal Advisers to the Lahore Municipal Corporation. The Supreme Court ruled that the Provincial Government lacked the locus standi to maintain such a petition, thereby reinforcing the autonomy of local government entities. This decision is pivotal in establishing the legal framework regarding the authority of government bodies to challenge judicial decisions affecting their employees. The ruling has significant implications for administrative law and local governance in Pakistan, emphasizing the importance of legal representation and the role of advocates in navigating complex legal challenges.... |
| 2015 SLD 651, 2015 YLR 348 | Criminal Appeal No. 488 of 2012 , decided on 01.04.2014 | In the case of Abdul Qayyum vs. The State, the Lahore High Court addressed serious concerns regarding the reliability of eyewitness testimony in a murder trial. The court scrutinized the evidence presented and found that the prosecution's case was riddled with inconsistencies. Key witnesses failed to provide credible accounts of the incident, and their statements were deemed unreliable due to dishonest improvements. The absence of a clear motive further weakened the prosecution's case. This judgment underscores the significance of credible evidence in criminal cases, as the court ultimately favored the principle of 'innocent until proven guilty' and acquitted the appellant. The decision serves as a critical reminder of the judicial system's commitment to upholding justice and ensuring that convictions are based on solid and corroborative evidence.... |
| 2017 SLD 1341, 2017 PTD 2022 | Customs Appeal No. 30/LB of 2014 , decided on 14.09.2015 | This case revolves around the misdeclaration and seizure of imported goods under the Customs Act of 1969. The case highlights critical aspects of customs regulations, emphasizing the importance of proper documentation and adherence to legal procedures during the importation process. The appellants contested the seizure of five trucks filled with foreign-origin TV remotes, arguing that the customs authorities failed to provide adequate evidence of wrongdoing. The Tribunal's decision reflects a commitment to uphold procedural fairness and the protection of rights against arbitrary actions by the customs authorities. The case underscores the significance of transparency in customs operations and the necessity for customs officials to substantiate their allegations with concrete evidence. Key terms include customs appeal, misdeclaration, legal rights, procedural fairness, and customs regulations.... |
| 2014 SLD 291, 2014 PLC 1026 | Service Appeals Nos. 48, 49 of 2001 and 52 of 2002 , decided on 09.05.2014 | The case revolves around the appeals of Nusrat Ullah Khan Niazi against adverse remarks recorded in his Annual Confidential Reports (ACRs) after his forced resignation from judicial service. The Punjab Subordinate Judiciary Service Tribunal scrutinized the circumstances leading to the resignation and the subsequent recording of adverse remarks by Countersigning Officers. The Tribunal highlighted the significance of a fair evaluation process, emphasizing that judicial officers should not be subjected to unjust remarks without credible evidence. The decision reinforced the principle that a person's integrity should be presumed innocent unless proven otherwise, particularly in the absence of any warnings or counseling prior to recording adverse remarks. This case sets a precedent for the protection of judicial officers' careers against baseless allegations and emphasizes the importance of due process in administrative evaluations.... |
| 2013 SLD 267 = 2013 PTD 2082 | C.A. No.253/LB of 2012 , decided on 13.05.2013 | In the case of Messrs Jamil Brothers Iron and Steel Merchant vs Collector Customs, the Appellate Tribunal Inland Revenue addressed issues of jurisdiction concerning the Customs Act, 1969. The tribunal emphasized that the Deputy Director of Intelligence and Investigation-FBR lacked the authority to initiate actions under Section 32 of the Customs Act, which mandates that only the importing and clearing Collectorate can address misdeclarations at the import stage. The tribunal's decision underscores the importance of jurisdiction in customs cases, highlighting that actions taken without lawful authority are void. This case illustrates the critical nature of compliance with legal frameworks in customs operations and the potential ramifications of misdeclarations. Keywords such as 'Customs Act', 'jurisdiction', 'misdeclaration', 'Intelligence and Investigation-FBR', and 'Appellate Tribunal' are trending in legal discussions, making this case relevant for ongoing debates in customs law.... |
| 1989 SLD 880, 1989 PLD 444 | Civil Petition for Leave to Appeal No.12-R of 1988 , decided on 08.04.1989 | This case revolves around the imposition of a composition fee for alleged evasion of octroi duties under the West Pakistan Municipal Committees Octroi Rules, 1964. The dispute arose when the petitioner, a lessee, unilaterally sought to discontinue an existing arrangement for octroi payments, leading to a demand for payment from the respondent. The Supreme Court addressed the mandatory nature of the rules governing such impositions, highlighting that strict compliance is necessary for any punitive action to be valid. The ruling underscores the importance of procedural adherence in fiscal matters, particularly regarding local government tax regulations. This case serves as a precedent for similar disputes concerning municipal duties and penalties, illustrating the court's commitment to ensuring fair application of the law and protecting against arbitrary financial penalties. The decision is significant for practitioners in municipal law and advocates working on tax-related cases, reinfor... |
| 2003 SLD 2594, 2003 CLC 969 | Suit No.918 of 2002 , decided on 06.11.2002 | In the case between Asian Food Industries and Ismail Industries, the Sindh High Court dealt with the issue of splitting claims under the Civil Procedure Code. The plaintiffs sought a permanent injunction and damages, alleging infringement of their trademarks and unfair competition due to the defendants’ similar candy products. The court found that the plaintiffs had previously omitted claims in an earlier suit, preventing them from reasserting those claims. The decision reinforced the principle that parties cannot be vexed twice for the same cause of action, leading to the dismissal of the suit. This case highlights the importance of thorough legal representation and the necessity of including all claims in initial filings to avoid dismissal in subsequent actions. Keywords such as 'trademark infringement', 'civil procedure', and 'injunction' are essential for understanding the implications of this ruling.... |
| 1946 SLD 17 = (1946) 14 ITR 703 | This case revolves around the interpretation of the Income-tax Act, specifically the provisions relating to the assessment of income for trusts. The Patna High Court examined the validity of joint assessments made on behalf of deities under a trust, ruling that the income should be assessed individually for each deity, reflecting their respective shares. The case also highlighted the distinction between the trustee's control over the income and the actual ownership of the trust property by the deities. The court emphasized that expenditures made for public charitable purposes by the trustee should not be excluded from tax considerations, even if not explicitly stated in the trust deed. The ruling underscores the importance of clarity in trust deeds regarding the application of income for charitable purposes. Keywords: Income-tax Act, trust assessment, charitable purposes, Patna High Court, legal interpretation, trust property, tax exemption.... | |
| 1976 SLD 496 = (1976) 105 ITR 822 | R.C. No. 34 of 1973 , decided on 24.09.1975 | In the case of R.C. No. 34 of 1973, the Hyderabad Asbestos Cement Products Ltd. challenged the exclusion of certain provisions from capital computation under the Super Profits Tax Act, 1963. The main contention was whether the amounts labeled as 'provision for breakages and damages on sales' and 'provision for contingencies and bonus' should be classified as reserves. The court analyzed the definitions of reserves and provisions, highlighting that reserves must be set aside for specific future liabilities, whereas provisions are for known liabilities where the amount cannot be accurately determined. The court concluded that since the amounts in question were not intended to be reserves and lacked proper designation, they were rightly excluded from capital computation. The decision is significant for companies seeking clarity on financial provisions versus reserves in tax matters. This ruling impacts financial reporting and taxation strategies for businesses, emphasizing the importance ... |
| 1986 SLD 1759, (1986) 161 ITR 78 | IT APPEAL No. 4 OF 1978 , decided on 11.03.1986 | In the case of IT Appeal No. 4 of 1978, the Punjab and Haryana High Court addressed the procedural intricacies surrounding the acquisition of immovable property under the Income-tax Act, 1961. The case revolved around the non-compliance of section 269D(2), which mandates the service of notices to parties involved in a transaction. The court clarified that the publication of the preliminary notice in the Official Gazette under section 269D(1) is sufficient to initiate acquisition proceedings. This decision aligns with the precedent set in CIT v. Amrit Sports Industries, reinforcing that procedural deficiencies in notice service do not invalidate the jurisdiction of the competent authority. The court emphasized the importance of adhering to statutory requirements while recognizing that certain procedural lapses do not vitiate the entire acquisition process. This ruling is significant for tax law practitioners and property owners, as it clarifies the legal framework governing property acq... |
| 2003 SLD 3951, 2003 PLD 704 | Criminal Appeal No. 352 of 2002 , decided on 20.02.2003 | In the case of Sh. Muhammad Amjad vs. The State, the Supreme Court of Pakistan addressed critical issues surrounding jurisdiction under the Anti-Terrorism Act, the standards for circumstantial evidence, and the admissibility of confessions. The case involved the abduction and murder of Shakir Lateef, a lawyer, with the accused being convicted under sections 302(a) and 365-A of the Penal Code. The court held that the circumstantial evidence presented was compelling enough to establish the guilt of the accused beyond a reasonable doubt. The judgment also emphasized the importance of ensuring that confessions are both voluntary and true, outlining the legal standards for admissibility. This case is significant for legal practitioners and students alike, as it illustrates the application of legal principles in serious criminal offenses, particularly those involving terrorism and severe penalties. Keywords related to this case include 'Anti-Terrorism Act', 'circumstantial evidence', 'confes... |
| 2007 SLD 3558, 2007 PLJ 156 | A. No. 294(K)(CS) of 2003 , decided on 02.12.2006 | In the case of Abdul Sattar vs. Deputy Post Master General, the Federal Service Tribunal addressed the issue of unlawful removal from service under the Service Tribunals Act, 1973. The Tribunal found procedural violations in the process leading to the Appellant's compulsory retirement. The Appellant's claims of being denied a fair hearing and the lack of a formal show-cause notice were upheld, leading to a modification of the penalty. The decision emphasizes the importance of adhering to principles of natural justice in employment matters, particularly for civil servants. The ruling aligns with previous judgments that advocate fair treatment of employees and highlights the Tribunal's role in ensuring justice in administrative actions. This case serves as a significant reference for future appeals regarding service removals and the necessity for due process.... |
| 2011 SLD 1934, 2011 CLD 883 | Civil Petitions Nos. 1171-L and 1172-L of 2009 , decided on 20.04.2010 | This case involves the Supreme Court of Pakistan addressing the rights of property owners in the context of a financial institution's recovery actions. The petitioners, who were not directly involved in the bank's suit, contested the auction of their property that was executed under a decree against other debtors. The court's decision highlighted the importance of protecting property rights and ensuring due process in financial recoveries. The case sheds light on the complexities of property ownership and financial law in Pakistan, particularly under the Financial Institutions (Recovery of Finances) Ordinance. The petitioners' argument centered on their right to appeal against the auction sale, which was marred by procedural errors, including the auction purchaser's failure to comply with payment terms. This ruling reinforces the legal principle that property rights must be respected, even in recovery actions, and underscores the need for financial institutions to adhere to legal stand... |
| 2021 SLD 314, 2021 PLJ 36 | C.P. No. D-910 of 2019 , decided on 20.08.2019 | In this case, the petitioners, former employees of Pakistan Steel Mills, sought a writ of quo warranto for their promotion to the position of Deputy Chief Engineer, claiming that the appointment of current acting officers was unlawful. The Sindh High Court ruled against the petitioners, highlighting that they did not possess the necessary qualifying service as per the amended service rules. The court reinforced the principle that judicial review does not extend to appointments made within civil service unless clear evidence of illegality is presented. The decision emphasized the need for petitioners to establish themselves as aggrieved parties and adhere to procedural timelines to avoid being barred by laches. The ruling underscores the judiciary's limited role in administrative matters concerning promotions, particularly in public service contexts.... |
| 1985 SLD 86, 1985 PTD 523 | Case Referred No. 106 of 1977 , decided on 31.12.1982 | This case discusses the implications of the Income Tax Act, 1961, particularly focusing on the penalties associated with the failure to furnish an estimate of advance tax. The ruling clarifies the burden of proof required to establish reasonable cause, emphasizing that the burden rests on the assessee. The judgment highlights the discretion of the Income Tax Officer in imposing penalties, which must be based on a thorough examination of the circumstances surrounding each case. The decision is significant for understanding the nuances of tax law compliance and the judicial interpretation of reasonable cause in tax assessments. The case serves as a precedent for similar cases where taxpayers contest penalties for failure to file advance tax estimates, underscoring the importance of maintaining accurate financial records and timely submissions to avoid penalties.... |
| 1992 SLD 761, 1992 PLC 334 | SUK-19, 47 and 82 of 1990 , decided on 27.03.1991 | This case revolves around the jurisdiction of the Labour Court concerning employees of the West Pakistan Water and Power Development Authority (WAPDA). The main legal issue was whether the Labour Court had the authority to entertain grievances from WAPDA employees, who had been declared civil servants under the West Pakistan Water and Power Development Authority Act of 1958. The Tribunal concluded that the Labour Court lacked jurisdiction as these employees had a specific remedial forum available to them under the mentioned Act. The decision underlines the importance of understanding the jurisdictional boundaries set forth by legislative amendments and affirms that grievances related to civil servant status must be addressed through the Service Tribunal. This case highlights the intersection of labor law and civil service regulations, emphasizing the exclusive rights and protections available to civil servants under Pakistani law.... |
| 1989 SLD 1791, 1989 SCMR 1595 | Civil Petition for Leave to Appeal Nos. 71 and 72 , decided on 26.02.1989 | This Supreme Court case involves a civil petition for leave to appeal concerning the Income-tax Act of 1922. The petitioner, Siddique Textiles Ltd, challenged the decision of the Lahore High Court regarding the assessment made by the Income-tax authorities. The key legal issue centered around the interpretation of Section 13 of the Income-tax Act, which relates to the basis of tax assessments. The Court examined the arguments presented by the petitioner's counsel, who cited several precedents to support their position. Ultimately, the Supreme Court affirmed the High Court's decision, stating that the assessment was carried out honestly and that the relevant factors were duly considered. The decision emphasized the importance of factual appreciation in tax assessments, indicating that differences in opinion on the assessment's honesty were not sufficient grounds for granting leave to appeal. This case highlights critical aspects of tax law compliance and judicial interpretation in Pakis... |
| 2021 SLD 2073, 2021 PLJ 543 | W.P. No. 232398 of 2018 , decided on 23.06.2020 | In the case of W.P. No. 232398 of 2018, the Lahore High Court addressed a constitutional petition concerning the ownership of land based on a registered sale deed. The petitioner, Munir Ahmad, faced issues in securing mutation for the property due to prior transactions that complicated ownership claims. The court noted that the sale deed had been partially cancelled, and various legal proceedings had transpired, including a civil suit that declared the sale deed as fake. The court ultimately directed the case to be reviewed by a specialized commission to ensure fair adjudication of the issues surrounding property ownership, emphasizing the importance of due process in resolving property disputes. This case highlights the complexities involved in land ownership disputes in Pakistan, particularly in relation to the Lahore Development Authority's regulatory framework.... |
| 2002 SLD 1752, 2002 PLC 306 | Civil Appeal No. 48 of 2001 , decided on 11.10.2001 | This case revolves around the status of civil servants in the Northern Areas of Pakistan. The Supreme Court addressed whether employees of the Northern Areas are classified as civil servants under the Civil Servants Act. The Court ruled that the appellant, a Sub-Inspector of Police, could not seek remedy from the Federal Service Tribunal because his employment did not fall under the definition of a civil servant as outlined in the law. The judgment emphasized the distinction between civic rights and the legal status of employment, suggesting that until a dedicated service tribunal is established for Northern Areas employees, they could seek redressal through civil courts. The decision underscores the complexities surrounding the legal framework governing employment and rights in the Northern Areas, which have historically faced jurisdictional ambiguities. This case is significant for understanding the legal rights of civil servants in Pakistan, particularly in regions with unique admin... |
| 2011 SLD 1693, 2011 PLC 580 | Intra-Court Appeals Nos.118 and 215 of 2009 in Wri , decided on 16.06.2010 | This case adjudicated by the Lahore High Court involved the restoration of pension benefits for retired civil servants after a 15-year commutation period. The court examined the implications of pension rights under the Civil Servants Act and the Pension Rules, emphasizing that pensions must not only compensate for past service but also provide economic security in retirement. The ruling underscored the importance of ensuring that pension amounts reflect current economic conditions, thus reinforcing the legal and moral obligation to uphold the rights of retired civil servants. The decision aligns with constitutional guarantees of livelihood and economic justice, highlighting significant precedents and legal interpretations regarding pension schemes in Pakistan.... |
| 2000 SLD 2073, 2000 CLC 1806 | First Rent Appeal No. 32 of 1995 , decided on 27.11.1998 | This case revolves around a rental dispute under the Cantonments Rent Restriction Act, where the landlord, represented by her daughter, sought the ejectment of the tenant due to bona fide personal need. The court highlighted the importance of the landlord-tenant relationship and the necessity for tenants to contest claims effectively. Despite previous litigation, the court found no merit in the tenant's defense, leading to a dismissal of the appeal. The decision underscores the significance of timely and effective legal representation in rental disputes, especially concerning personal needs of landlords. Keywords include 'Cantonment Rent Restriction,' 'bona fide need,' 'landlord-tenant relationship,' and 'ejectment order.'... |
| 1977 SLD 1202, (1977) 108 ITR 309 | TAX CASE Nos. 421 AND 422 OF 1971 , decided on 11.10.1976 | In the case of Venkatesa Colour Works v. Commissioner of Income Tax, the Madras High Court addressed the deductibility of compensation paid to workers upon the closure of a business under the Income-tax Act, 1961. The court ruled that the liability to pay such compensation arises only upon the actual closure of the business, as per Section 25FFF of the Industrial Disputes Act, 1947. The facts revealed that although the partners intended to close the factory on April 10, 1967, the actual closure occurred on July 15, 1967. Therefore, the compensation paid was not considered an expenditure incurred for the purpose of carrying on business, thus disallowing the deduction claims under sections 37(1) and 28(i). This ruling emphasizes the importance of determining the timing and nature of liabilities in tax assessments, particularly in relation to business closures and the associated worker compensation. The decision serves as a significant reference for future cases involving business expendi... |
| 2007 SLD 3146, 2007 PTR 1 | Civil Petition No. 3184-L of 2001 , decided on 04.07.2006 | In the case of Commissioner of Income Tax vs. Dawood Hercules Chemicals Ltd., the Supreme Court of Pakistan addressed the nuances of tax liability concerning the timely filing of estimates under the Income Tax Ordinance, 1979. The case revolved around whether a two-day delay in filing an estimate had any bearing on the company's overall tax obligations. The Lahore High Court had previously ruled in favor of the company, allowing their petition based on the timely submission of a revised estimate. The apex court, reinforcing the lower court's decision, emphasized the importance of the revised estimate and the company's compliance with tax obligations. This case highlights critical aspects of tax law, particularly the interpretation of timely filings and the relevance of previous defaults in light of subsequent actions. Legal practitioners should note the implications of this ruling for future tax disputes, especially regarding the procedural adherence to tax regulations. Keywords: tax l... |
| 2003 SLD 2636, 2003 CLC 1176 | Civil Revision No.201 of 2001 , decided on 19.03.2003 | In the case of Civil Revision No.201 of 2001, the Peshawar High Court dealt with significant issues concerning the Civil Procedure Code (V of 1908). The case revolved around the dismissal of an application for setting aside an ex parte decree, which was found to be improperly handled by the trial court. The court emphasized the importance of proper legal procedures and timelines, ultimately allowing the revision petition. This case highlights the critical nature of adhering to legal protocols in civil proceedings, ensuring fair access to justice for all parties involved.... |
| 2015 SLD 2864 = 2015 CLD 1351 | Execution No. 36 of 2001 , decided on 17.03.2015 | This case revolves around the execution proceedings initiated by Habib Bank Limited against National Fibers Limited under the Companies Ordinance and Civil Procedure Code. The applicants, who are majority shareholders of National Fibers, sought restitution of the company's property sold in an auction. The Sindh High Court, presided by Justice Munib Akhtar, ruled that the provisions of the Companies Ordinance, particularly section 410, do not automatically apply unless directed by the court. The court also clarified that the applicants' request for restitution was essentially an enforcement of a compromise decree rather than a reversion to the original state. This ruling highlights the complexities of corporate law and the significance of judicial determinations in restitution claims. Keywords for SEO optimization include 'restitution of property', 'Companies Ordinance', 'Civil Procedure Code', 'execution proceedings', and 'high court decisions'. These terms are trending and relevant fo... |
| 1985 SLD 1011, 1985 SCMR 1928 | Civil Petition for Special Leave to Appeal No. 489 , decided on 22.06.1985 | This case revolves around a dispute regarding ownership of land and the legality of construction over said land. The petitioners, claiming to be joint owners of the land, sought an interim injunction against the respondents who had allegedly occupied the land illegally. Initially, the trial court rejected their application for an injunction; however, upon appeal, the Additional District Judge granted the injunction. The respondents challenged this order in the High Court, which ultimately set aside the injunction. The Supreme Court, upon review, upheld the High Court’s decision, emphasizing the risk of construction undertaken during the legal proceedings. The case underscores the principles of property rights and the procedural aspects of seeking interim relief in civil matters, as outlined in the Civil Procedure Code. This summary includes key legal terms that are currently trending in property law and civil procedure, ensuring relevance in legal discourse.... |
| 1984 SLD 603, 1984 SCMR 678 | Criminal Petition No. 75/11 of 1983 , decided on 28.03.1984 | This case revolves around a criminal petition concerning the murder of Ali Aksar, where the petitioner, Sattar Khan, sought to challenge the acquittal of co-accused and the sentence of Rashid Khan. The Supreme Court's decision emphasized the significance of the circumstances leading to the death, particularly the allegations of illicit relations, which influenced the judgment. The ruling highlighted the importance of self-defense in violent confrontations and the legal implications of familial relationships in criminal cases. The Court concluded that the High Court's alteration of the conviction was appropriate given the context of the events, and the petition was ultimately dismissed, reinforcing the legal principle that self-defense must be thoroughly considered in such cases.... |
| 2000 SLD 2025, 2000 CLC 1482 | Civil Revision No. 173-D of 1987 , decided on 21.12.1999 | This case revolves around a pre-emption suit under the Punjab Pre-emption Act, where the Lahore High Court affirmed the lower courts' decisions that recognized the respondents' superior right as co-sharers in the Khata. The principle of 'sinker' played a crucial role, as the vendee's association with other vendees led to the loss of his rights. The court emphasized the importance of evidence and the proper application of legal principles in pre-emption cases. Ultimately, the court dismissed the petition, reinforcing the rights of co-sharers in property disputes, which is a significant aspect in civil law and property rights. This case highlights the complexities of property law in Pakistan, especially regarding co-ownership and pre-emption rights. It is crucial for legal practitioners to understand these nuances when representing clients in similar disputes.... |
| 2023 SLD 6545 | CP D 5842 of 2022 , decided on 22.12.2022 | In the landmark case CP D 5842 of 2022, adjudicated by the Sindh High Court, the court examined critical aspects of the Income Tax Ordinance, 2001. With a focus on sections 4C and 4B, the court sought to address pressing issues related to tax compliance and the rights of taxpayers. This case is pivotal for legal practitioners and taxpayers alike, as it sets forth essential guidelines on how tax laws should be interpreted and applied. The decision highlights the court's commitment to ensuring fairness in tax matters and provides a framework for resolving disputes that may arise in the context of income taxation. Legal representatives from both sides presented compelling arguments, leading to a thorough examination of the legal provisions at hand. The outcome of this case not only impacts the parties involved but also serves as a reference point for future taxation cases within the jurisdiction. The ruling reinforces the necessity for clarity in tax legislation and the importance of judi... |
| 2014 SLD 1414, 2014 YLR 510 | Civil Revision No.398 of 2010 , decided on 30.09.2013 | In the case of Civil Revision No.398 of 2010, the Peshawar High Court addressed the rights of occupancy tenants under the Khyber Pakhtunkhwa Tenancy Act, 1950. The petitioners, NAJEEBULLAH and 25 others, claimed ownership of a suit-land against the respondent, AMINUR-REHMAN, asserting that the respondents were merely tenants and could not acquire proprietary rights. The court examined the revenue records, which indicated that the respondents had acquired full ownership of the land without compensation due to their status as occupancy tenants under the relevant tenancy laws. The court highlighted the importance of the Punjab Tenancy Act, 1887, and the N.-W.F.P. Tenancy Act, 1950, in determining tenant rights and ownership claims. Ultimately, the court dismissed the petitioners' claims, reinforcing the legal protections afforded to tenants who had occupied land without paying rent. This case emphasizes the significance of understanding tenant rights in the context of evolving tenancy law... |
| 2006 SLD 3616, (2006) 284 ITR 371 | WTC No. 1 OF 1991 , decided on 24.04.2006 | In the case of Commissioner of Wealth Tax, Patiala v. Mangat Rai Dhanda, the Punjab and Haryana High Court addressed significant issues under the Wealth-tax Act, 1957, particularly focusing on exemptions and deductions applicable to partners in a firm. The judgment clarified that where the issue raised by the revenue is already adjudicated by the jurisdictional High Court, it would be inappropriate to revisit the matter. The Court emphasized the legal standing of partners in claiming deductions for property owned by a firm, reinforcing the notion that partners possess specific interests in the firm's assets. This ruling aligns with established legal principles, ensuring that partners can rightfully claim deductions under section 5(1)(iv) of the Wealth-tax Act, thereby promoting fairness in tax assessments. The decision not only sets a precedent but also enhances the understanding of wealth taxation as it pertains to partnership firms, making it a crucial reference for future cases. Key... |
| 1953 SLD 160, 1953 PLD 588 | Appeal No. 891 of 1952 , decided on 23.06.1953 | The case revolves around the interpretation of the law regarding self-defense and provocation in homicide cases. The Lahore High Court, through its ruling, clarified that when an individual kills another in self-defense or under grave provocation, the intention to kill is absent, thus negating the possibility of a murder conviction under section 304 (1) of the Pakistan Penal Code. This decision aligns with the principles laid out in earlier cases, emphasizing the significance of legal precedents in guiding judicial decisions. The court's ruling is pivotal in shaping the understanding of legal liability in cases of homicide, particularly concerning the concepts of intent and provocation. The court's reliance on established legal doctrines reinforces the necessity for consistency in judicial interpretations, ensuring that justice is served while adhering to constitutional mandates. Keywords: Lahore High Court, self-defense, provocation, homicide law, Pakistan Penal Code, legal precedents... |
| 2002 SLD 573, 2002 PTD 1530, (2003) 87 TAX 306 | Writ Petitions Nos. 13135 and 13187 of 1996 , decided on 28.02.2002 | In the Lahore High Court case of ORIENT LABORATORIES (PVT.) LIMITED vs. FEDERATION OF PAKISTAN, the court addressed the issue of sales tax exemption related to customs duties. The case revolved around the interpretation of the Sales Tax Act, 1990, and the Customs Act, 1969, particularly in terms of the relevance of the Letter of Credit opening date for tax exemptions. The judgment referenced a Supreme Court ruling which clarified that the date of opening a Letter of Credit is not pertinent under the Customs Act. This ruling implies significant implications for businesses seeking tax exemptions and highlights the need for clarity in tax law provisions. The outcome of the case underscores the importance of understanding the interplay between different tax laws and their provisions. Businesses must stay informed about such legal interpretations to effectively manage their tax liabilities and compliance requirements.... |
| 2022 SLD 180, 2022 SCMR 133 | CONST. PETITION NO. 9 OF 2010 AND CRIMINAL ORIG. P , decided on 25.10.2021 | The Supreme Court of Pakistan's ruling on the CONST. PETITION NO. 9 OF 2010 and CRIMINAL ORIG. PETITION NO. 7-K OF 2017 addresses significant issues related to land encroachment in Karachi. The court highlighted the illegal occupation of public lands, particularly around the Gujjar Nallah, Orangi Nallah, and Mehmoodabad Nallah, which are vital for stormwater drainage. The court determined that previous leases granted for these lands were unlawful, prompting the removal of encroachments to safeguard the city's infrastructure against flooding. The decision also involved the demolition of the Nasla Tower, which was constructed on encroached land. The court's verdict calls for immediate action from local authorities to restore and protect public amenities, ensuring that community spaces are preserved for public use. This case underscores the importance of legal compliance in land management and the responsibilities of government agencies in maintaining public properties. Keywords: land enc... |
| 2019 SLD 2241, 2019 PLJ 68 | C.R. No. 1610 of 2015 , decided on 22.02.2018 | This case revolves around the cancellation of an energy consumption bill based on an audit objection by FESCO Ltd. The Lahore High Court addressed the issue of whether the consumers were given adequate opportunity to respond to the audit findings. The court highlighted that the audit note was not binding and that consumers should not be held accountable for departmental errors. The decision underscores the necessity for utility companies to adhere to procedural fairness, particularly when making demands for payment. It also reiterates the importance of adhering to statutory limitations in legal proceedings. The ruling is significant in maintaining consumer rights against arbitrary demands by utility providers, setting a precedent for similar cases. The judgment aims to prevent utility companies from making unlawful demands without due process, promoting a fair and just legal framework in consumer protection.... |
| 2011 SLD 2864 = (2011) 338 ITR 94 | This case revolves around the interpretation of the Income-tax Act, particularly section 115J, which deals with zero-tax companies. The Bombay High Court examined the validity of the Assessing Officer's claims against the certified accounts of Adbhut Trading Co. (P.) Ltd. The court reinforced that certified financial statements under the Companies Act cannot be contested by tax authorities. This ruling is significant for businesses relying on certified accounts for tax purposes, ensuring that their financial reporting is respected in tax assessments. The decision aligns with the Supreme Court's precedent in Apollo Tyres Ltd. v. CIT, emphasizing the importance of adhering to established accounting standards. Legal professionals should note this case as it clarifies the boundaries of tax assessments in relation to certified accounts, a trending topic in corporate law.... | |
| 2000 SLD 1760 = 2000 CLC 52 | Writ Petitions Nos.4149 and 4150 of 1999 , decided on 02.07.1999 | This case revolves around the implications of the Punjab Pre-emption Act, specifically sections 6 and 35, and the constitutional jurisdiction under Article 199 of the Constitution of Pakistan. The Lahore High Court addressed the procedural dynamics of pre-emption suits and the necessity for petitioners to maintain consistency in their arguments across different judicial proceedings. The court's decision underscores the principle that parties cannot raise issues that were previously abandoned in earlier courts, thereby reinforcing the importance of procedural integrity in judicial processes. This ruling serves as a critical reference for future litigants regarding the strategic considerations involved in pre-emption claims and the potential consequences of failing to assert claims in a timely manner. The case highlights the intricate interplay between statutory provisions and constitutional review, providing valuable insights for legal practitioners navigating similar disputes.... |
| 2010 SLD 420 = 2010 CLC 432 | Civil Suit No.1241 and C.M.As. Nos.8642, 8959, 896 , decided on 17.12.2009 | In the case of Civil Suit No.1241, the Sindh High Court dealt with a significant legal dispute involving the termination of a cultivation contract between Qamaruddin Arain and the Federation of Pakistan. The plaintiff claimed that the notice issued for termination was illegal and sought various forms of relief, including a declaration against the notice and cancellation of subsequent contracts awarded to third parties. The court examined the principles of the Civil Procedure Code, particularly concerning the rejection of plaints under Order VII, rule 11. The court found that the issues raised had already been addressed in a previous constitutional petition, establishing the doctrine of res judicata. The ruling emphasized the necessity of pursuing claims in the appropriate civil court rather than re-litigating settled matters. This case highlights the importance of understanding contractual rights, the implications of termination notices, and the procedural aspects of civil litigation i... |
| 2020 SLD 1561, 2020 SCMR 1507 | Civil Petition No. 4188 of 2019 , decided on 05.07.2020 | In the case of Civil Petition No. 4188 of 2019, the Supreme Court of Pakistan addressed the petitioner's request for security arrangements for a Shiite Muslim procession during Moharram-ul-Haram. The petitioner sought a mandamus order for the Deputy Commissioner Chakwal to implement security measures, citing the constitutional right to practice religion. The court ruled that security plans established by government functionaries are not justiciable issues, highlighting the need for autonomy in decision-making for public safety. The ruling emphasized that while citizens have the right to profess their religion, the state must regulate these freedoms in the interest of public order and safety. The court noted the previous measures taken for security during similar events, thus dismissing the petition.... |
| 2008 SLD 665 = 2008 CLC 252 | Civil Revision No.1571 of 2007 , decided on 02.11.2007 | This case revolves around a civil revision concerning a pre-emption suit where the Lahore High Court ruled on the dismissal of the petitioner's case for non-production of evidence. The petitioner, Muhammad Bashir, sought possession of land through pre-emption rights but faced repeated adjournments in presenting evidence. The court noted that the Trial Court had not required the petitioner to appear in person or produce all necessary documents. The High Court emphasized the importance of considering all evidence before dismissing a suit, and ultimately granted the petitioner another chance to present his case. This decision underscores the court's commitment to ensuring a fair hearing and the application of proper legal standards in procedural matters. Keywords such as 'Civil Revision', 'Pre-emption Suit', 'Lahore High Court', and 'Evidence Production' are vital to understanding the legal implications of this case.... |
| 1969 SLD 648, (1969) 71 ITR 463 | IT REFERENCE No. 124 OF 1964 , decided on 07.03.1968 | In the case of Commissioner of Income Tax v. Kejriwal Traders, the Calcutta High Court examined the complexities surrounding the registration of a firm under the Income-tax Act, specifically focusing on section 185. The court addressed the legal interpretation of partnership deeds and the implications of partner retirement on the continuity of the partnership. The judgment clarified that registration of a partnership under section 26A requires a valid instrument of partnership that specifies the individual shares of the partners for the entire accounting period. The court ruled that the Tribunal erred in allowing a partial registration, emphasizing that registration must be annual and cannot be split across different partnership structures during the same assessment year. This ruling is significant for legal professionals and businesses navigating partnership registrations and compliance under the Income-tax Act, highlighting the necessity for clear and comprehensive partnership agreem... |
| 1969 SLD 16, 1969 SCMR 942 | Civil Petition for Special Leave to Appeal No. 318 , decided on 10.10.1967 | In this case, Jahan Khan challenged the transfer of a composite property in Sheikhupura, which was transferred to Suleman by the Chief Settlement Commissioner. The Supreme Court of Pakistan ruled that the petition was dismissed due to laches, as the petitioner had not shown sufficient interest to oppose the transfer for five years. The decision underscored the necessity of prompt legal action and clarified the petitioner's lack of locus standi. The ruling was based on constitutional grounds, specifically Article 98, highlighting the significance of legal timeliness. This case illustrates the legal principle of laches and the importance of being proactive in legal claims, especially in property disputes.... |
| 1952 SLD 121, 1952 PLD 219 | Revision Petition No. 25 of 1951 , decided on 23.10.1951 | This case revolves around the revision petition filed by Mehraj Din against the order of the Subordinate Judge concerning a mortgage recovery suit brought by Mst. Rafia Begum. The core issue was whether the previous suit's decree, which involved only the recovery of interest, barred the current claim for the principal amount due on the mortgage. The court highlighted procedural irregularities, particularly regarding the lack of recorded statements about admissions in the plaint. The ruling emphasized the necessity for proper judicial process, including the right to explain admissions, thereby enhancing the integrity of legal proceedings. The judgment also touches upon the implications of the Evidence Act, Court Fees Act, and the Civil Procedure Code, reinforcing the importance of following legislative requirements in judicial matters. The case serves as a crucial reference for understanding procedural fairness in civil litigation, especially concerning the admission of evidence and the... |
| 1977 SLD 226, 1977 PLD 1 | Transfer Miscellaneous Application No. K-27 of 197 , decided on 22.10.1976 | This case revolves around the jurisdiction of the Supreme Court regarding the transfer of cases between High Courts in Pakistan. The petitioner, Mir Hassan, sought to transfer a criminal revision case involving respondents Tariq Saeed and Zia Abbas from one High Court to another. The Supreme Court, however, clarified that under Article 175(2) of the Constitution, it lacks the authority to transfer cases pending in one High Court to another. The Court further elaborated that the term 'new High Court' as defined in the High Courts (Establishment) Order is now obsolete, and existing High Courts established under the Constitution should not be treated as 'new'. This ruling is significant in understanding the limitations of the Supreme Court's jurisdiction and the historical context of the High Courts' establishment in Pakistan.... |
| 1984 SLD 760, 1984 SCMR 1051 | Civil Petition for Special Leave to Appeal No 550- , decided on 13.11.1983 | In the case of Civil Petition for Special Leave to Appeal No 550-R of 1983, the Supreme Court of Pakistan addressed the issue of promotion eligibility within the civil service framework. The case stemmed from a decision by the Central Service Tribunal that favored the respondent, Ramzan Muhammad Chaudhry, in a service appeal regarding promotion. The court emphasized the distinction between eligibility and prospects of promotion, ruling that the Tribunal lacked the authority to alter promotion decisions made by the competent authority. The Deputy Attorney-General cited a precedent to support this stance, arguing that the Tribunal's interference was unwarranted. Ultimately, the Supreme Court determined that the matter did not raise any question of law of public importance, thus denying the leave to appeal. This case highlights the legal nuances surrounding civil service promotions and the limitations of judicial review in administrative decisions.... |
| 1981 SLD 542, 1981 SCMR 970 | Civil Petition for Special Leave to Appeal No. 903 , decided on 11.02.1981 | This case revolves around the interpretation of land classification under the Displaced Persons (Compensation and Rehabilitation) Act, specifically addressing whether a piece of land could be classified as agricultural or a building site. The Supreme Court of Pakistan upheld the authority of the Settlement and Rehabilitation Authorities in making such determinations, emphasizing the importance of lawful jurisdiction in administrative decisions. This ruling reinforces the principle that judicial intervention is not warranted unless there is a clear indication of error in the authorities' findings. The decision highlights the balance between administrative authority and judicial oversight, relevant in property disputes involving displaced persons. Keywords for SEO include 'land classification', 'Supreme Court of Pakistan', 'Displaced Persons Act', 'jurisdiction', 'property law', and 'administrative law'.... |
| 1959 SLD 324, (1959) 37 ITR 288, (1959) 1 TAX 293 | CIVIL APPEAL Nos. 679 AND 680 OF 1957 , decided on 14.05.1959 | In the landmark case of Lalchand Bhagat Ambica Ram v. Commissioner of Income Tax, the Supreme Court of India addressed significant issues regarding the assessment of income under the Income Tax Act, 1961. The case revolved around the encashment of high denomination notes totaling Rs. 2.91 lakhs by the appellant during the assessment year 1946-47. The appellant, a merchant dealing in grains, claimed that these notes were part of its legitimate cash balances. The Income Tax Officer rejected this claim, attributing the amount to undisclosed profits based on circumstantial evidence and interpolations in the accounts. The Appellate Assistant Commissioner upheld this view, but the Tribunal ultimately accepted the appellant's explanations regarding the cash entries. The Supreme Court intervened, ruling that the findings of the tax authorities were based on conjectures and lacked sufficient evidence. The Court underscored the importance of relying on documented evidence and the principle that ... |
| 2001 SLD 1822, 2001 PLC 194 | Appeal No.327-R of 1997 , decided on 28.06.1997 | In the case of Fazal Ahmed Jat vs. Secretary, Establishment Division, the Federal Service Tribunal addressed the legality of the suspension of a civil servant under the Government Servants (Efficiency and Discipline) Rules, 1973. The appeal arose after the appellant, who was suspended due to allegations of misconduct and corruption, sought to overturn the suspension order. The Tribunal analyzed the provisions of the Service Tribunals Act and the relevant disciplinary rules, ultimately ruling that the suspension was valid and that the appellant's appeal was competent. The case highlights the balance between the rights of civil servants and the need for effective governance, emphasizing that allegations of misconduct warrant careful consideration in disciplinary actions. The decision reinforces the legal framework surrounding civil servant discipline and the procedural requirements for suspension and appeals, providing clarity for future cases involving similar issues.... |
| 2017 SLD 1809, 2017 SCMR 1543 | Criminal Appeal No. 58 of 2013 , decided on 19.04.2017 | In the case of Zahid Iqbal, the Supreme Court of Pakistan dealt with a gruesome triple murder where a husband, wife, and their young son were killed. The court noted the brutal nature of the crime, with the appellant identified through eyewitness accounts and forensic evidence. The decision emphasized the importance of justice in cases involving extreme violence, particularly against innocent victims, including a child. The court reaffirmed the death penalty as an appropriate sentence for such brutal acts, highlighting the necessity of maintaining law and order in society. The ruling reinforces the legal precedent for handling serious criminal offenses, ensuring that the justice system remains vigilant against acts of violence. The case attracted considerable attention due to its disturbing details and the implications for criminal law in Pakistan, particularly regarding the enforcement of penalties for murder. Keywords such as 'death penalty', 'murder case', 'Supreme Court of Pakistan... |
| 1983 SLD 427, 1983 SCMR 713 | Civil Petition No. 355 of 1982 , decided on 12.02.1983 | In the landmark case Civil Petition No. 355 of 1982, the Supreme Court of Pakistan addressed issues surrounding the belated challenge to a transfer order issued in 1960 and a P.T.D. from 1967. The petitioner, Daulat Ali, attempted to argue against these long-standing orders, citing procedural rights under the Civil Procedure Code. However, the Supreme Court upheld the High Court's decision, emphasizing that the significant delay in raising these challenges undermined the merit of the petition. This case highlights the importance of timely legal recourse and the discretionary powers of courts in managing cases that are significantly delayed. It serves as a critical reminder for legal practitioners on the importance of adhering to procedural timelines and the potential consequences of inaction. Key legal principles from the Constitution of Pakistan and relevant laws were discussed, making this a significant case in the legal landscape of Pakistan.... |
| 2015 SLD 2275, 2015 MLD 1447 | W.P. No. 2177 of 2009 , decided on 03.06.2015 | In the case of Mst. Khadija Qurban vs. Federal Government Employees Housing Foundation, the Islamabad High Court addressed the issue of maintainability of a constitutional petition under Article 199 of the Constitution of Pakistan. The petitioner sought the allotment of a plot in a housing scheme, claiming that she was entitled to it despite her husband also being a government employee and having applied for a plot. The court clarified that both spouses are considered distinct persons in legal terms, but since the petitioner had signed an undertaking agreeing to the housing scheme's terms, she was bound by them. The court highlighted the importance of the principle that where an alternate and efficacious remedy exists, a constitutional petition is not maintainable. The court concluded that the petitioner had a clear alternate remedy available through arbitration and thus dismissed the petition. This case serves as a significant reference point for understanding the limits of constituti... |
| 1979 SLD 1491 = 1979 PCRLJ 432 | Criminal Appeal No. 140 and Confirmation Case No. | In the case of Jamil Ahmed vs. The State, the Sindh High Court reviewed the appeal of Jamil Ahmed, who was convicted of murdering his father-in-law, Afzal Khan. The incident occurred on February 1, 1974, when Jamil allegedly attacked Afzal with a knife during a confrontation at the latter's home. Eyewitnesses, including neighbors, testified to seeing Jamil commit the act, and Afzal's dying declaration corroborated their accounts. The court found that Jamil's actions were deliberate and premeditated, with no evidence of provocation that could reduce the charge from murder to a lesser offense. The appeal was dismissed, and the death sentence was confirmed, highlighting the court's stance on serious crimes against family members and the importance of upholding the rule of law. Key terms include murder, eyewitness testimony, dying declaration, domestic violence, and capital punishment.... |
| 2013 SLD 170 | ITA No.495/LB/2011 , decided on 06.06.2013 | This case revolves around the appeal filed by the Commissioner Inland Revenue against the decision of the CIR(A) regarding the tax assessment of Mr. Imtiaz Rafi Butt for the tax year 2008. The Taxation Officer had assessed a loss of Rs. 1,664,347 after disallowing various expenses deemed unverifiable. The CIR(A) had granted relief by curtailing some additions without providing adequate justification, which was contested by the CIR. The Appellate Tribunal highlighted the importance of adhering to the Income Tax Ordinance, 2001, and the necessity for clear reasoning when amending assessments. The final decision reinstated the Taxation Officer's assessment, emphasizing the legal framework surrounding tax deductions and the obligation of taxpayers to substantiate their claims with verifiable evidence. This case is significant in tax law, particularly regarding the treatment of unverifiable expenses and the standards for justifying appeals in tax assessments.... |
| 1977 SLD 151, 1977 SCMR 239 | Civil Appeal No. 5 of 1971 , decided on 04.05.1976 | In the landmark case of The Lahore Improvement Trust vs. Col. Bashir Hussain, the Supreme Court of Pakistan addressed critical issues surrounding land acquisition and the procedural requirements for making awards. The case arose from a dispute over the University Campus Scheme, published in the Gazette in 1954, and the subsequent award made by the Land Acquisition Collector in 1960. The respondents challenged the validity of the award, claiming they were not given proper notice as required by law. The High Court initially ruled in favor of the respondents, leading to an appeal by the Lahore Improvement Trust. The Supreme Court, after considering the arguments presented by both parties, emphasized the importance of procedural compliance in land acquisition cases. The Court noted that the objections raised by the respondents were subsequently referred to the tribunal and resolved on their merits, affirming the validity of the award. This case highlights the balance between administrative... |
| 2020 SLD 607, 2020 PTD 562 | S.T.A. No. 526/LB of 2019 , decided on 13.05.2019 | In the case of M/S Famous Sweets vs. The CIR(A), the Appellate Tribunal Inland Revenue addressed significant issues regarding sales tax liability and registration requirements under the Sales Tax Act, 1990 and the Sales Tax Rules, 2006. The taxpayer, M/S Famous Sweets, contested a show-cause notice issued by the tax authority asserting a sales tax liability based on discrepancies found during income tax audits. The tribunal found that the taxpayer had been deregistered in 2004 and was not required to comply with the provisions of the Sales Tax Act as an unregistered person. The decision emphasized that tax invoices could only be issued by registered persons, and the department's actions lacked legal support. The tribunal's ruling is crucial for understanding the obligations of registered versus unregistered persons in tax compliance. This case highlights the importance of proper registration and compliance with tax laws, providing clarity on the legal framework governing sales tax. Key... |
| 2006 SLD 734, (2006) 93 TAX 245 | IT REFERENCE No. 411 OF 1983 , decided on 26.08.2004 | This case revolves around the interpretation of Section 4 of the Income Tax Act, 1961, particularly in relation to the treatment of receipts from tenancy agreements. The assessee, who was not a tenant but the landlord, attempted to classify compensation received from the sale of a property as a capital receipt. However, the court found that the proper classification was as a revenue receipt, subjecting it to tax. The judges highlighted the importance of clearly distinguishing between capital and revenue receipts, especially in cases involving tenant rights and landlord responsibilities. This case underscores the complexities involved in property transactions and the necessity for accurate legal interpretation in tax matters. Keywords: Income Tax Act, capital receipt, revenue receipt, tenancy rights, landlord responsibilities.... |
| 2012 SLD 983, 2012 CLD 873 | Appeal No.86 of 2006 , decided on 12.01.2012 | This case revolves around the appeal filed by Rehan Ahmed, the Chief Executive Officer of Mubarak Textile Mills Limited, against the decision of the Securities and Exchange Commission of Pakistan regarding the increase in his company's shareholding. The Commission determined that the increase was due to inter-family transactions, which do not qualify for exemptions under the Listed Companies (Substantial Acquisition of Voting Shares and Takeovers) Ordinance. The penalty imposed was significantly lenient compared to the maximum allowed, showcasing the Commission's discretion in enforcement. The case underscores the importance of compliance with disclosure requirements in corporate governance and the regulatory framework surrounding share acquisitions. Key terms include 'substantial acquisition', 'voting shares', and 'corporate compliance', which are essential for understanding the implications of this ruling on company directors and stakeholders.... |
| 1983 SLD 1359, 1983 PLC 191 | 765/1350 of 1980 , decided on 21.09.1982 | In the case of Abdul Ghafoor vs. Secretary to Government of Punjab, the appellant, a retired Assistant, sought pro forma promotion based on a re-determination of seniority. After a thorough review, the Service Tribunal of Punjab determined that the appeal was not maintainable under section 4(b) of the Punjab Service Tribunals Act, 1974. The court highlighted the importance of jurisdiction in such cases, confirming that while the appellant had been granted due seniority, the request for promotion fell outside the Tribunal's authority. The ruling underscores the limits of administrative tribunals regarding personnel matters, reinforcing that proper procedures should be adhered to by the concerned departments. This case serves as a significant precedent in understanding the boundaries of tribunal powers in employment-related disputes, particularly in the context of public service promotions. Keywords: Punjab Service Tribunals Act, pro forma promotion, maintainability of appeal, administra... |
| 2024 SLD 3367 | ICA No.35908 of 2023 | This case, decided by the Lahore High Court, involves the Commissioner Inland Revenue as the petitioner and Muhammad Osman Gul as the respondent. The hearing took place on January 25, 2024. The case is significant in the context of the Constitution of Pakistan, particularly Section 199, which addresses matters of public importance and jurisdictional issues. Legal representation was provided by a number of advocates and barristers, indicating the case's complexity and the level of legal scrutiny involved. This decision could influence future interpretations of tax law and administrative decisions within the framework of the Constitution. The detailed arguments presented by both sides highlight the ongoing discourse in the legal community regarding the application of constitutional provisions in tax matters.... |
| 1987 SLD 951, 1987 PLC 37 | KAR-78 of 1985 , decided on 25.08.1986 | This case revolves around the dismissal of Mitho Khan, a driver for the Karachi Transport Corporation, who was accused of causing an accident that resulted in fatalities. The case highlights the principles of fair hearing and due process in labor relations, particularly under the Industrial Relations Ordinance, 1969. The Labour Appellate Tribunal found that the respondent's dismissal was based on insufficient evidence and procedural irregularities, as he was not given a fair chance to defend himself. The Tribunal emphasized the importance of a clean service record and fair treatment in employment disputes. This case serves as a significant reference for labor law practitioners regarding grievance petitions and the necessary procedural safeguards that must be adhered to during disciplinary actions.... |
| 2024 SLD 252 = (2024) 129 TAX 99 | M.A.(A.G.) No. 353/KB of 2020 & STA No.42/KB of 20 , decided on 02.11.2020 | In the case of M.A.(A.G.) No. 353/KB of 2020 & STA No.42/KB of 2020, the Appellate Tribunal Inland Revenue addressed significant issues surrounding the Sales Tax Act, 1990. The case involved M/S. FINE & CO. WINE STORE challenging the Commissioner Inland Revenue's decision regarding further tax assessments. The Tribunal highlighted the necessity of following due process, particularly the requirement for an audit before tax assessments can be altered. This decision reinforces the importance of adhering to procedural laws to ensure fair treatment of taxpayers. The ruling also clarified the applicability of further tax under section 3(1A) of the Sales Tax Act, emphasizing that not all supplies to unregistered persons are subject to further tax. This case serves as a crucial reference point for future tax disputes, particularly concerning the procedural aspects of tax assessments. The Tribunal's decision is expected to influence similar cases and provides clarity on the interpretation of th... |
| 1983 SLD 126, 1983 SCMR 790 | Petition for Special Leave to Appeal No. 106 R of , decided on 28.01.1976 | In the case involving GHULAM HAIDER and ANOTHERS against THE STATE, the Supreme Court of Pakistan addressed a petition for special leave to appeal concerning the denial of bail under the Criminal Procedure Code. The petitioners had been accused under sections 323, 325, and 393 of the Pakistan Penal Code and had previously been granted bail by a Sessions Judge, which was later revoked by the Lahore High Court. The petitioners' counsel argued that the accusations were baseless and that the lengthy delay in the proceedings, with no prosecution witnesses examined, warranted their release on bail. The court's ultimate decision to grant bail reflects a commitment to uphold justice and ensure that individuals are not held without adequate evidence. This case highlights the importance of timely prosecution and the rights of the accused within the judicial system, serving as a precedent for similar future cases. Keywords: bail, prosecution delay, Supreme Court of Pakistan, case law.... |
| 2012 SLD 1232, 2012 PLC 189 | Appeal No.24(K)(CS) of 2010 , decided on 10.01.2011 | In this case, Mst. Sajida Shaikh was dismissed from her position as a Counter Clerk in the Postal Department due to allegations of misconduct, including possession and sale of forged stamps. The Federal Service Tribunal concluded that the dismissal was unjust as it was based on a summary removal without a proper inquiry. The Tribunal reinstated the appellant, emphasizing the necessity of conducting a regular inquiry in cases where major penalties are imposed. This case reinforces the legal principle that employees must be afforded due process and the right to defend themselves against serious allegations. The decision is significant as it aligns with the judicial standards set by the Supreme Court of Pakistan regarding inquiry procedures and the treatment of public servants. Keywords such as 'service tribunal', 'public service law', and 'due process in employment' are essential for understanding this case's implications.... |
| 2006 SLD 2096, 2006 CLC 809 | I.C.A. No.197 of 2005 in Writ Petition No.4903 of , decided on 05.10.2005 | This case revolves around the interpretation of the Bahauddin Zakariya University Act, 1975, specifically section 11-A, which addresses the competency of revisions before the Chancellor of the University against decisions made by the University's Syndicate. The appellant, Bilal Hussain, challenged a decision made by the University's Syndicate through a writ petition that was ultimately dismissed by a single judge. The court found no grounds for interference in the original judgment. The case highlights the procedural aspects of university governance and the judicial avenues available for addressing grievances within the educational framework. The decision emphasizes the importance of adhering to established legal protocols when contesting administrative decisions within academic institutions. This case serves as a precedent for similar future disputes regarding university regulations and the rights of petitioners seeking redress from university authorities.... |
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| 2018 SLD 2640, 2018 PLD 256 | D-2741 of 2016 , decided on 01.01.2022 | This case revolves around the interpretation and application of the National Accountability Ordinance, 1999, particularly focusing on section 16(a) concerning accountability procedures. The Sindh High Court's decision is pivotal in shaping legal standards regarding accountability in Pakistan. The ruling underscores the necessity for judicial oversight in accountability cases, ensuring that the rights of individuals are safeguarded against arbitrary actions. The court's analysis of the evidence presented was meticulous, reflecting a commitment to uphold justice. The implications of this judgment extend to future cases involving similar legal frameworks, providing a reference point for both legal practitioners and judiciary alike. Key phrases such as 'accountability', 'judicial oversight', 'due process', and 'rule of law' are integral to understanding the broader impact of this case. The case serves as a reminder of the judiciary's role in maintaining checks and balances within the legal... |
| 1985 SLD 504, 1985 SCMR 520 | Civil Petition for Special Leave to Appeal No.900 , decided on 15.08.1984 | In this case, the Supreme Court of Pakistan dealt with a petition challenging a property transfer made under the Displaced Persons (Compensation and Rehabilitation) Act. The case arose from a constitutional petition filed by Barkat Ali, who claimed that the agent acted beyond his authority and fraudulently executed the transfer. However, the court found that the petitioners had previously accepted the transfer and could not raise the issue of fraud at such a late stage. The judges noted the importance of adhering to legal procedures and the implications of acquiescence in property transactions. This ruling underscores the necessity for parties to act promptly in challenging legal decisions to ensure their rights are preserved. The decision serves as a significant reference for similar cases involving property disputes and agent authority in Pakistan's legal landscape.... |
| 2007 SLD 3947 = (2007) 294 ITR 273 | IT APPEAL NO. 140 OF 2003 , decided on 05.04.2007 | In the case of Smt. Ratpalkaur v. Assistant Commissioner of Income-tax, the Bombay High Court addressed critical issues surrounding block assessments under the Income Tax Act, 1961. The case arose from a search operation where substantial undisclosed cash was recovered from third parties, which the assessee admitted belonged to her. The court evaluated the legality of the search warrants issued and the subsequent assessment made under section 158BC of the Income Tax Act. The judgment highlighted the rigorous standards required for establishing undisclosed income and the responsibilities of the tax authorities in such investigations. The ruling underscored the importance of robust legal frameworks governing tax assessments, particularly in search cases. With ongoing discussions around tax compliance and transparency, this case serves as a key reference point in understanding the legal landscape of income tax assessments in India. Key terms: block assessment, undisclosed income, Income T... |
| 1987 SLD 2858 = (1987) 163 ITR 31 | D-2741 of 1957 , decided on 01.01.1987 | This case revolves around the interpretation of the Hindu Succession Act, 1956, particularly Section 6, which governs the inheritance rights of family members in a joint Hindu family. The case discusses the implications of the Maharashtra Agricultural Land (Ceiling on Holdings) Act, 1961, in relation to agricultural land holdings by joint families. The Supreme Court ruled that the death of a male member does not automatically disrupt the joint family status of surviving female members. The decision reinforced the idea that female heirs retain their membership in the family after inheriting property, and their inherited interests do not necessitate separation from the family unit. Key considerations included the definitions of 'family' and 'member' under the relevant laws, and the court's interpretation aimed to prevent unintended consequences that could arise from treating female heirs as separate entities. Keywords: Hindu Succession Act, joint family, Maharashtra Agricultural Land Cei... |
| 2016 SLD 218 | STA No. 1693/LB/2015 , decided on 22.02.2016 | This case revolves around a tax appeal by M/s. N.S. Plastic against an order-in-appeal regarding input tax adjustments claimed on invoices issued by blacklisted suppliers. The Appellate Tribunal ruled in favor of the appellant, citing a lack of jurisdiction in the issuance of the show cause notice due to the expiration of the five-year limitation period mandated by the Sales Tax Act, 1990. The Tribunal highlighted the importance of adhering to legal timelines to protect taxpayers' rights and emphasized that allegations of tax fraud must be substantiated with evidence. The decision underscores the necessity for tax authorities to follow statutory requirements and the legal protections afforded to taxpayers. This ruling is significant for businesses involved in tax compliance and highlights the critical nature of timely actions by tax authorities. It serves as a precedent for similar cases where procedural lapses may invalidate tax recovery efforts.... |
| 1999 SLD 1044, 1999 PLC 996 | Civil Appeal No.21 of 1999 , decided on 11.03.1999 | In the case of Bilal Ahmad vs. Syed Asmat Hussain Shah, the Supreme Court of Azad Jammu and Kashmir addressed the legality of an appointment made by the Public Service Commission for the post of Forest Ranger. The controversy arose when the respondent challenged the appointment, arguing that he was entitled to additional marks based on a sports certificate. The High Court initially sided with the respondent, but the Supreme Court overturned this decision. The ruling highlighted the importance of adhering to the original recruitment policy as advertised, asserting that any changes to the evaluation criteria must be communicated well in advance of the selection process. This case underscores the need for transparency and fairness in public service appointments, ensuring that all candidates are evaluated on a level playing field according to the rules in effect at the time of application. Keywords: Supreme Court, Public Service Commission, Forest Ranger appointment, recruitment policy, sp... |
| 2020 SLD 97, 2020 PLD 20 | Writ Petition No. 2869 of 2019 , decided on 06.08.2019 | The case revolves around a writ petition challenging the orders of the Election Commission of Pakistan regarding the disqualification of Alam Dad Laleka, who contested the National Assembly elections from constituency NA-167 (Bahawalnagar-II). The petitioner was previously fined for violating the Code of Conduct for General Elections, and a show cause notice was issued against him. The Islamabad High Court ruled that it would not interfere in the ongoing proceedings before the Election Commission since the petitioner had already sought relief from the Lahore High Court. This case highlights the principles of jurisdiction and the importance of not duplicating challenges in different High Courts. The decision underscores the integrity of the electoral process and the adherence to legal protocols surrounding election conduct. Legal professionals and scholars following election law will find this case significant, particularly in understanding the dynamics of jurisdiction among High Courts... |
| 2004 SLD 1049, 2004 SCMR 893 | Criminal Petition No.82 L of 2003 , decided on 25.02.2003 | This case revolves around the issue of pre-arrest bail under the Offence of Zina (Enforcement of Hudood) Ordinance and the Criminal Procedure Code in Pakistan. The Supreme Court evaluated the High Court's decision to grant bail, considering the delay in filing the FIR and the lack of incriminating evidence against the accused. The case highlights the judicial scrutiny involved in bail applications and the implications of personal circumstances, such as marital disputes, on legal proceedings. The court's ruling underscores the importance of substantial evidence in criminal cases and the need for judicious exercise of discretion by lower courts. Keywords: pre-arrest bail, Zina Ordinance, Criminal Procedure Code, Pakistan law, Supreme Court ruling.... |
| 1971 SLD 449, (1971) 79 ITR 373 | WT REFERENCE No. 8 OF 1968 , decided on 04.11.1970 | This case revolves around the assessment of wealth tax on a Hindu undivided family (HUF) under the Wealth-tax Act, 1957. The key legal issue was whether the family had undergone a partition before the relevant valuation date, which would affect the applicability of wealth tax. The court analyzed the provisions of section 20 of the Act, which mandates the Wealth-tax Officer to determine if a partition has occurred through an inquiry. The court ruled that if the officer is satisfied with the partition's legitimacy, he must record the order and assess the net wealth accordingly. The judgment also clarified the interpretation of terms used in Hindu law regarding partition, emphasizing the need for tangible division of property. The decision is significant for understanding the assessment procedures related to HUFs and the legal interpretations of partition in wealth tax cases.... |
| 2024 SLD 194 = 2024 PLD 94 | Writ Petition No. 53187 of 2022 , decided on 24.10.2022 | In the case of Writ Petition No. 53187 of 2022, Nestle Pakistan Limited challenged the authority of the Sub-Registrar and Local Commission regarding the impounding of its Lease Deed for alleged short levy of stamp duty. The Lahore High Court highlighted the legal principles surrounding the interpretation of the Stamp Act of 1899, emphasizing that the Local Commission lacked the authority to impound documents. The Court ruled that the responsibilities of ensuring payment of stamp duty lie with the Sub-Registrar and that proper procedures were not followed in this instance. The decision is significant for legal practitioners engaged in property law and taxation, clarifying the jurisdiction of local authorities and the procedural requirements under the Stamp Act. This ruling reinforces the importance of compliance with statutory duties and provides clear guidance on the interpretation of fiscal statutes, which is crucial for businesses and legal entities involved in real estate transactio... |
| 1983 SLD 281, 1983 SCMR 1143 | Criminal Appeal No. 162 of 1979 , decided on 04.07.1983 | This case revolves around the kidnapping of Mst. Hamera, a child abducted at the age of five. The Supreme Court of Pakistan reviewed the conviction of the appellant under section 364 A of the Penal Code, which pertains to the kidnapping of minors for the purpose of murder or grievous hurt. The Court examined the testimonies and evidence presented, particularly focusing on the age of the abductee and the nature of the alleged kidnapping. It was determined that the appellant had not intended to cause grievous harm or slavery to Mst. Hamera, leading to a reevaluation of the charges. The judgment illustrates the legal nuances of child abduction cases, emphasizing the need for careful consideration of intent and circumstances in such sensitive matters. The decision underscores the importance of legal protections for minors and the responsibilities of guardians in safeguarding their welfare.... |
| 1992 SLD 795, 1992 PLC 385 | Appeal No. 239(L) of 1984 , decided on 03.10.1991 | This case revolves around the maintainability of an appeal filed by a civil servant against his removal from service by WAPDA. The main issue was whether the civil servant was absorbed into WAPDA or remained a deputationist. The court ruled that without a clear order of absorption, the civil servant was still considered a civil servant of Punjab. The case references prior case law and establishes that the Federal Service Tribunal did not have the jurisdiction to decide on this matter. The decision emphasizes the importance of clear documentation regarding employment status in civil service disputes. Keywords include civil service, appeal, maintainability, jurisdiction, and employment status.... |
| 1985 SLD 1185, (1985) 154 ITR 133 | MISC. CIVIL CASE NO. 392 OF 1978 | This case revolves around the imposition of a penalty under the Income-tax Act, 1961 for the assessment year 1968-69. The key legal issues addressed included the applicability of section 275 concerning the limitation period for imposing penalties and the provision of reasonable opportunity to the assessee. The Madhya Pradesh High Court upheld the Tribunal's decision that the penalty order was valid and timely, noting that the relevant provisions of the law had been amended prior to the events in question. The court highlighted the importance of procedural fairness while also affirming that the assessee had been afforded an adequate opportunity to respond to the allegations against him. This ruling underscores the significance of understanding legislative amendments and their implications on tax assessments and penalties, which is crucial for both tax practitioners and taxpayers alike.... |
| 2004 SLD 2392, (2004) 269 ITR 542 | APPEAL NO. 60 OF 2004 , decided on 15.07.2004 | In the landmark case adjudicated by the Punjab and Haryana High Court on July 15, 2004, petitioner A.R. Dahiya challenged the Income-tax Appellate Tribunal's decision that treated an additional compensation of Rs.16,55,566 as a capital gain under section 45(5)(b) of the Income-tax Act, 1961. The crux of the dispute was whether the land in question, initially classified as agricultural and thus excluded from being a capital asset under section 2(14), could lead to the enhanced compensation being taxed as capital gains in a subsequent year. The High Court, with Justices N.K. Sud and S.S. Grewal presiding, meticulously examined the Income-tax Act's provisions, emphasizing the irreversibility of asset classification once accepted by the Revenue. The Court highlighted that since the Revenue had accepted the land as agricultural during the year of acquisition in 1983, any later attempt to reclassify the enhanced compensation as a capital gain was untenable. This decision reinforces the legal... |
| 1975 SLD 876 = 1975 PCRLJ 1281 | Criminal Revision Application No. 76 of 1973 , decided on 27.11.1974 | The case revolves around a criminal revision application filed by Allahdino against the acquittal of Ahmad and Nindo in a murder case. The incident occurred on June 30, 1971, when the deceased, Arab, was allegedly murdered by the respondents. The complainant, Allahdino, contended that the trial court had ignored crucial evidence and witnesses, leading to an unjust acquittal. The Sindh High Court found merit in the application and noted significant flaws in the trial court's handling of the evidence, particularly regarding the eyewitness accounts and the motive for the murder, which was rooted in a previous incident involving the deceased and the respondents. The court's ruling emphasizes the importance of a thorough review of evidence in criminal cases to ensure justice is served, especially in serious offenses like murder.... |
| 1972 SLD 557, (1972) 86 ITR 520 | WRIT PETITION Nos. 2482 TO 2486 OF 1967 | In the pivotal case of Sree Shanmugar Mills Ltd. v. Commissioner of Income Tax, the Madras High Court delivered a landmark judgment that has since influenced Indian tax jurisprudence significantly. This case, cited as 1972 SLD 557 and (1972) 86 ITR 520, revolved around the interpretation and application of the Income-tax Act, 1922, specifically sections 33A(2) and 18A(8), as well as sections 264 and 217 of the Income-tax Act, 1961. The petitioner, Sree Shanmugar Mills Ltd., challenged the imposition of penal interest by the Commissioner of Income Tax, arguing that such interest should not be considered a part of the income assessment process, especially when the assessment was conducted using the best judgment method. The crux of the case lay in whether the levy of penal interest under section 18A(8) of the 1922 Act was intrinsically linked to the assessment of total income or stood as a separate imposition. The petitioner contended that since the assessment was based on the best judg... |
| 1978 SLD 1004, 1978 PLC 212 | Petition No. 90 of 1976 , decided on 30.03.1976 | In the case of Muhammad Azam versus National Bank of Pakistan, Gujranwala, the Labour Appellate Tribunal of Punjab delivered a pivotal decision on March 30, 1976. The petitioner, Muhammad Azam, sought re-instatement after his termination from the position of a temporary Godown Keeper at the National Bank of Pakistan. The core of the dispute revolved around the Industrial Relations Ordinance (XXIII of 1969), specifically Section 25-A, which addresses the re-instatement of employees under certain conditions. Azam was appointed on a temporary basis with a fixed term of six months, subject to early termination without notice. He was dismissed before the completion of his six-month term, leading him to challenge the termination in court. Azam's legal representation argued that the Staff Services Rules of 1973 should apply to his case, asserting that these rules do not recognize temporary appointments and that only the appointing authority has the power to terminate services. They reference... |
| 1996 SLD 258 = 1996 PLD 737 | Civil Appeal No. 1020 of 1995 , decided on 17.03.1996 | In the significant case of Civil Appeal No. 1020 of 1995, adjudicated by the Supreme Court of Pakistan on March 17, 1996, the appellant, Sufi Muhammad Ishaq, challenged the decision of the Lahore High Court regarding the unlawful demolition of his commercial property. The appellant, who operated a successful readymade garments business, was the lawful possessor of a shop situated at 102-C, Anarkali, Lahore. Despite having a regularized tenancy and complying with all necessary regulations, the appellant's shop was abruptly demolished on July 15, 1990, by the respondent, E Metropolitan Corporation, Lahore, without any prior notice or justification. The demolition not only destroyed the appellant's physical assets, including merchandise, furniture, and electrical fittings but also inflicted severe mental distress. The appellant claimed substantial damages totaling Rs.6,50,000, encompassing property loss and mental torture. However, the respondent contested these claims, asserting that th... |
| 1981 SLD 176, 1981 SCMR 147 | Civil Petition for Special Leave to Appeal No. 133 , decided on 02.11.1980 | In the case of Sher Bahadur vs. Deputy Commissioner/Election Tribunal, the Supreme Court of Pakistan addressed a pivotal issue regarding the right to vote under the Punjab Local Government Ordinance (VI of 1979). The case emerged from an electoral dispute in which candidates collectively requested that women voters be barred from casting their votes. The Presiding Officer complied, leading to a significant number of votes being disregarded. Respondents challenged this decision, arguing that it was not only unlawful but also contrary to public policy. The Supreme Court, in its decision, firmly held that any agreement that seeks to disenfranchise voters, especially women, is fundamentally void. The ruling underscored the inviolable right of every voter to participate in elections and emphasized that electoral integrity must be upheld at all costs. This case is critical in understanding electoral rights and the protections afforded to voters against discriminatory practices. Keywords: vot... |
| 1990 SLD 651 = 1990 SCMR 499 | , decided on 13.06.1989 | In the landmark case cited as 1990 SLD 651 and 1990 SCMR 499, the Supreme Court of Pakistan addressed criminal petitions numbered 87-R, 286-R, and 287 of 1988, along with criminal appeals numbers 52 to 54 of 1989. The decision, rendered on June 13, 1989, was presided over by Justices Shafiur Rahman, Ali Hussain Qazilbash, and Naimuddin. The petitioners, Abdur Rashid and two others, challenged their convictions under the Penal Code sections 489-A to 489-D and Criminal Procedure Code section 103, asserting violations that allegedly vitiated the trial. Represented by advocates Harz SA Rehman, Manzoor Ilahi, Raja Muhammad Anwar, Muhammad Aslam Chaudhry, and Ijaz Hussain Batalvi, the petitioners sought leave to appeal regarding the conduct of the trial and application of relevant legal provisions. The State was represented by Nemo across the respective criminal petitions. The court reviewed the procedural aspects, including arrests, evidence collection, and the conduct of the lower courts. ... |
| 1981 SLD 1366, 1981 PTD 191 | I. T. As. Nos. 1537/KB and 1538/KB of 1980-81 , decided on 16.07.1981 | In the landmark case cited as 1981 SLD 1366 and 1981 PTD 191, the Income Tax Appellate Tribunal in Karachi adjudicated the appeals I. T. As. Nos. 1537/KB and 1538/KB of 1980-81, with the decision rendered on July 16, 1981, following a hearing on April 19, 1981. The appellant, a private limited company engaged in the manufacture and sale of silk-cloth and milk-powder, challenged the Department's disallowance of certain trading accounts and the imposition of excessive ad hoc additions to the gross profit rates for the fiscal years 1977-78 and 1978-79. The core of the dispute centered on the Department's rejection of the appellant's declared trading results due to alleged deficiencies in maintaining day-to-day manufacturing records and discrepancies in cash sales documentation, particularly for locally purchased cloth. The Income-Tax Officer (I.T.O.) had increased the gross profit rates based on these adjustments, which the appellant contested as being unfounded and excessively punitive. ... |
| 1973 SLD 193, 1973 SCMR 622 | K-69 of 1972 , decided on 05.09.1973 | The case revolves around a criminal petition for special leave to appeal filed by Shaikh Muhammad Yamin against the State. The central issue involved the legality of the charges brought against him under the Customs Act, following the discovery of cannabis resin in a shipment. The Supreme Court examined the procedural aspects of the case, focusing on the evidentiary standards required to uphold the charges. The court concluded that while there was some evidence suggesting involvement, it was not sufficient to justify a conviction. This ruling underscores the importance of credible evidence in criminal proceedings and protects the rights of the accused, ensuring that charges are not merely based on circumstantial evidence or assumptions. The decision reflects a commitment to upholding justice and a fair trial, highlighting the role of the judiciary in safeguarding individual rights against unfounded allegations. Keywords: criminal law, Supreme Court, Customs Act, cannabis resin, legal p... |
| 2003 SLD 3341, 2003 PLD 222 | High Court Appeal No. 91 of 1994 , decided on 14.11.2002 | In the case of M.Y. Corporation (Private) Ltd. vs. Messrs Erum Developers, the Sindh High Court addressed critical issues concerning the grant of interim injunctions under the Civil Procedure Code. The court emphasized the necessity for a party seeking an injunction to demonstrate urgency and bona fides, as delays in legal proceedings typically weaken a party's position. This case involved complex property disputes and highlighted the principles of lis pendens under the Transfer of Property Act. The appellants were unable to establish their claims of ownership effectively, as the court found that the land was government property and that previous entries favoring the appellants had been canceled. The decision underscored the importance of timely legal action and the need for clear evidence in property disputes, particularly when significant financial investments and developments are at stake. Key legal principles outlined in this case remain pertinent for practitioners in civil law and... |
| 2012 SLD 2263, 2012 CLD 1675 | C.O.S. No.11 of 2011 , decided on 23.05.2012 | The case involves a financial dispute between Summit Bank Ltd. and the defendant, Farhad, regarding a working capital finance facility. The plaintiff bank sought recovery of an outstanding amount of Rs.76,581,682.60, citing the defendant's failure to adhere to the repayment schedule outlined in the finance agreement. The defendant contended that he had been making payments and that the bank had improperly increased the markup rate. However, the court found that the bank had followed proper legal procedures in filing the suit and that the defendant had not presented sufficient evidence to support his claims. The judgment reinforces the importance of adhering to contractual obligations in financial agreements. Keywords related to financial recovery, banking litigation, and legal compliance are relevant for SEO optimization.... |
| 2016 SLD 451 | ITA No. 1768/LB/2011 , decided on 20.04.2016 | This case revolves around the appeal filed by the tax department against the order of the learned CIR (Appeals-II) concerning the Income Tax Ordinance, 2001. The taxpayer, a private limited company, failed to comply with the tax deduction and deposit obligations, leading to ex parte proceedings initiated by the taxation officer. The tribunal examined the arguments presented by the department and noted the absence of representation from the taxpayer. Ultimately, the tribunal remanded the case for fresh examination, reinforcing the necessity of due process and the taxpayer's right to a fair hearing. The decision underlines the significance of adherence to legal obligations under the Income Tax Ordinance and the need for proper evidence submission in tax-related disputes.... |
| 2014 SLD 1542 = 2014 PTD 1837 = 2014 PTCL 696 | Writ Petition No.17893 of 2013 , decided on 19.05.2014 | In the case of Pakistan Fruit Juices Co. (PVT.) LTD. vs. Federation of Pakistan, the Lahore High Court addressed the legality of the Federal Excise Duty and Sales Tax on Production Capacity Aerated Waters Rules, 2013. The petitioners, manufacturers of aerated beverages, challenged the constitutionality of the Capacity Tax imposed under these rules, claiming it unlawfully replaced existing sales tax and excise duties. The court found that the Capacity Tax was intended to be a singular tax based on production capacity, which should not coexist with other tax regimes. The ruling emphasized the necessity for clear legislative guidelines when substituting tax structures, ultimately declaring the impugned rules invalid. This case highlights the complexities of tax law and the importance of adhering to constitutional parameters when implementing new tax regimes.... |
| 1984 SLD 1542, 1984 PLC 936 | 601/62 of 1982 , decided on 08.09.1983 | The case revolves around the appeal of Bashir Ahmad, an ex-Head Constable dismissed for alleged misconduct involving the manhandling of a local councillor. The Service Tribunal determined that the dismissal was not substantiated and that Ahmad was entitled to reinstatement at his original rank. The Tribunal's ruling highlighted the legal principle that reinstatement should occur at the same rank from which an employee was dismissed, referencing a precedent case which reinforced this position. The decision illustrates the Tribunal's commitment to ensuring fair treatment for police personnel and adherence to established disciplinary protocols, thereby protecting employee rights within the framework of the Punjab Police (Efficiency and Discipline) Rules, 1975. This case emphasizes the need for law enforcement agencies to follow due process and maintain the integrity of their disciplinary proceedings.... |
| 1987 SLD 1473, 1987 SCMR 524 | Criminal Petition for Leave to Appeal No. 232 of 1 , decided on 12.01.1987 | In the landmark case of Muhammad Afzal and others, the Supreme Court of Pakistan deliberated on crucial legal principles surrounding murder convictions under the Penal Code. This case involved multiple petitioners, with Muhammad Afzal appealing his life sentence while others faced the death penalty. The court emphasized the necessity of motive in sentencing, particularly highlighting the lack of motive for one of the accused, Muhammad Asghar. The ruling critically assessed the evidence presented, including witness testimonies and the prosecution's failure to corroborate claims with medical evidence. The court's decision to grant leave for appeal on the sentence of Muhammad Asghar set a significant precedent concerning the proportionality of punishment in criminal law. The case is a pivotal reference in discussions regarding the application of the death penalty in Pakistan, particularly in instances where the accused may not have been the primary instigator of the crime. Legal professio... |
| 2007 SLD 3071, 2007 PLJ 103 | W.P. No. 13542 of 2005 , decided on 17.05.2006 | In the case of Mian Mushtaq Hussain Dogar vs. Province of Punjab, the Lahore High Court addressed the implications of several notifications issued by the Government of Punjab concerning the creation of a new district, Nankana Sahib, from the existing Sheikhupura District. The petitioner, Mian Mushtaq Hussain Dogar, contested the inclusion of Khanqah Dogran in the new district, claiming it caused significant inconvenience to local residents. The court highlighted that the creation of districts is primarily a policy decision within the government's jurisdiction and that affected individuals can seek remedy through proper representation. The ruling underscored the importance of considering local sentiments and public convenience in administrative decisions. Ultimately, the court remitted the matter to the Board of Revenue for reconsideration, allowing the petitioner an opportunity for representation. This case underscores the balance between government policy-making and the rights of loca... |
| 2019 SLD 44, 2019 PLJ 103 | Crl. Misc. No. 456-B of 2018 , decided on 04.04.2018 | The case revolves around the granting of post-arrest bail in a criminal matter where the petitioner faced serious allegations of theft and house-breaking. The Lahore High Court's decision was influenced by the delayed reporting of the crime, which was over a month after the alleged incident. The court highlighted the lack of credible evidence against the petitioner and the questionable motives of the authorities involved. This case underscores the importance of timely reporting and the implications of police conduct on the rights of individuals facing criminal charges. Keywords such as 'post-arrest bail', 'criminal procedure', and 'Pakistan Penal Code' are pivotal in understanding the legal framework and the nuances of this case, making it relevant for ongoing discussions in legal circles.... |
| 1979 SLD 961, (1979) 117 ITR 97 | TAX CASE No. 330 OF 1974 , decided on 21.11.1978 | In the case of Controller of Estate Duty v. Smt. Leelavathi Dev, the Madhya Pradesh High Court examined the implications of Section 10 of the Estate Duty Act, 1953, regarding the classification of a gift and its tax implications. The deceased, who had debited his capital account and credited an amount to his son's account, later converted his proprietary business into a partnership with his son. The court determined that despite the son's apparent ownership of the gifted amount, the father retained significant control over the funds, thus failing to meet the criteria of a bona fide gift. The ruling highlights the nuances in determining the taxability of gifts in estate duty assessments, particularly emphasizing the importance of actual control and possession in defining the nature of a gift. This case underscores the legal complexities surrounding estate planning and the potential tax liabilities that can arise from familial financial transactions. Keywords: Estate Duty, Gift Tax, Madh... |