Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1957 SLD 59, 1957 PLD 143 | Criminal Appeal No. 1 of 1957 , decided on 04.03.1957 | This case addresses the principles surrounding the appellate powers of courts in Pakistan, particularly in relation to sentencing after an acquittal. The Supreme Court clarified that appellate courts are not bound by the sentencing limits of the trial courts. This ruling is crucial for legal practitioners and defendants alike, as it establishes the ability of higher courts to impose more severe penalties than those available to lower courts. The case involves key legal provisions from the Criminal Procedure Code, making it a significant reference point for future cases dealing with appeals from acquittals. The decision underscores the importance of judicial discretion and the potential for appellate courts to reassess the severity of crimes based on the facts presented. Key trending keywords include appellate court, acquittal, sentencing powers, criminal law, and judicial discretion.... |
| 2000 SLD 759, 2000 SCMR 329, 2000 SLD 1171 | Civil Appeal No. 1004 of 1999 , decided on 27.10.1999 | This case revolves around the interpretation of the Punjab Pre-emption Act (IX of 1991), specifically focusing on the requirements of Talab-i-Muwathibat in pre-emption suits. The Supreme Court of Pakistan addressed whether the plaint in a pre-emption suit must detail the date, time, and place of Talab-i-Muwathibat and the names of witnesses present. The Court determined that while material facts must be pleaded, the law does not require exhaustive details or witness names. The judgment highlighted the principle of liberal construction of pleadings, emphasizing that the plaintiff's references to the Talabs were adequate. The decision underscored the importance of the trial court's and appellate courts' concurrent findings, which were based on evidence presented, thereby reinstating the plaintiff's right to pre-empt the sale in question. This ruling clarifies the procedural requirements for pre-emption suits and reinforces the standards for judicial review under the Civil Procedure Code.... |
| 1992 SLD 310, (1992) 65 TAX 204 | P.T.R. No. 53 of 1981 , decided on 12.03.1991 | This case revolves around the interpretation of Section 4(2-F) of the Income Tax Act, 1922, which pertains to the requirement of prior approval for assessments made by Income Tax Officers. The Lahore High Court's ruling clarifies that the Tribunal's cancellation of the assessment was unwarranted because the relevant section was not in effect at the time of the assessment. This judgment is significant for tax law practitioners as it highlights the importance of applying statutory provisions only when they are in force. The case underscores the need for careful consideration of legislative timelines in tax assessments and the implications of procedural compliance in tax law. The ruling also emphasizes the role of the court in ensuring that assessments are not invalidated based on provisions that were not applicable at the time of the decision. Keywords: Income Tax Act, Lahore High Court, tax law, judicial review, assessment approval.... |
| 2022 SLD 1828, 2022 PLJ 246 | Crl. P. No. 1549 of 2021 , decided on 26.01.2022 | This case revolves around a pre-arrest bail petition filed by Rashad Imran in the Supreme Court of Pakistan concerning the recovery of meat deemed unfit for human consumption. The incident occurred when the petitioner and his co-accused were intercepted by a Veterinary Officer while carrying 500 kg of beef and 60 kg of mutton on a designated meatless day. The meat was found to be cold, dark reddish, and emitting a foul odor, indicating it was unfit for consumption. Legal representations argued against the seizure's legitimacy, but the court found sufficient evidence supporting the actions taken by the authorities. The ruling reinforces the law surrounding public health and food safety, highlighting the critical role of veterinary inspections in preventing the distribution of contaminated meat. The decision echoes the necessity of maintaining stringent food safety standards and the legal ramifications for those who violate these regulations. This case serves as a significant precedent i... |
| 2008 SLD 2639, 2008 PLD 410 | Criminal Acquittal Appeal No. S-8 of 2008 , decided on 22.05.2008 | This case revolves around a criminal acquittal appeal concerning alleged corruption involving public servants. The complainant, a primary school teacher, accused the respondents of demanding bribes and misappropriating funds intended for educational purposes. The trial court acquitted the accused based on the non-appearance of the complainant's witnesses, citing Section 249-A of the Criminal Procedure Code. However, the Sindh High Court found this decision unwarranted, highlighting the complainant's substantial attendance and the trial court's failure to effectively manage the proceedings. This ruling emphasizes the importance of due process and the necessity for courts to uphold justice, particularly in corruption cases where public trust is at stake. Keywords: corruption, acquittal appeal, public servants, Sindh High Court, justice, due process.... |
| 2009 SLD 3170, 2009 PLC 305 | Writ Petition No. 121 of 2008 , decided on 25.11.2008 | In this case, the Islamabad High Court dealt with a writ petition concerning the recovery of overpaid pay and allowances from an employee of National Construction Limited (NCL). The petitioner, who had been absorbed into the Senate Secretariat, contested the demand for recovery, arguing that his previous service should be counted towards pension and pay protection. However, the Court clarified that NCL employees are not classified as civil servants under the Civil Servants Act and thus are not entitled to the same protections. The Court referenced various sections of the Constitution of Pakistan, Federal Treasury Rules, and Civil Service Regulations, highlighting the legal framework governing the case. The judgment reinforced the principle that overpaid allowances could be reclaimed under the applicable rules, leading to the dismissal of the petition. This case underscores the legal distinctions between public and private sector employment and the specific rights of employees in these ... |
| 2020 SLD 427 = 2020 CLC 243 | Civil Revision No.390-D of 2019 , decided on 06.08.2019 | In the case of Civil Revision No.390-D of 2019, the Lahore High Court addressed the petition for specific performance of a sale agreement involving land. The petitioners claimed that they had entered into an agreement for the sale of 100 kanals of land, asserting that earnest money was paid and the agreement was executed. However, the court found that the petitioners did not provide sufficient evidence to support their claims. The court highlighted the importance of producing two attesting witnesses to validate the execution of the document, which was not fulfilled in this instance. The ruling emphasized that the onus to prove the existence of the transaction lay heavily on the petitioners, who failed to establish the authenticity of the agreement. The decision reaffirms the legal standards for proving agreements and the necessity of credible evidence in such claims. This case serves as a significant reference for similar future disputes involving property agreements and the evidentiar... |
| 2007 SLD 3479, 2007 PLJ 23 | Civil Appeal No. 16 of 2005 and Civil Appeal No. 8 , decided on 23.11.2006 | This case involves appeals concerning the dismissal of suits filed by Mst. Kousar Begum and Muhammad Ishfaq Khan due to unsigned and unverified plaints. The court analyzed the AJ&K Family Courts Act and the Family Court Procedure Rules, determining that the absence of a signature and verification does not automatically lead to the dismissal of a case. The judgment highlights the importance of interpreting statutes in a harmonious manner, emphasizing that the procedural rules are directory in nature. The decision sets a precedent for future cases regarding the interpretation of procedural compliance in family court matters, ensuring that litigants are not unduly penalized for technical non-compliance where no express penalty is provided. Keywords: Family Court, AJ&K Law, Procedural Rules, Legal Compliance, Court Decision.... |
| 1990 SLD 118, 1990 PLJ 341 | FRA No. 760 of 1987 , decided on 11.02.1990 | In the case of FRA No. 760 of 1987, the Sindh High Court addressed the issue of tenant ejectment under the Sindh Rented Premises Ordinance, 1979. The case involved Ghaffar, the appellant, challenging the ejectment order issued by the Rent Controller. The court examined the definitions of tenant and the relationship between landlord and tenant. The court confirmed that the provisions of the Civil Procedure Code apply to rent cases only to the extent specified by the Ordinance. The appellant's failure to pay rent and his status as a tenant were critical in the court's decision to uphold the Rent Controller's order. The ruling emphasizes the importance of compliance with the specific procedures outlined in the Ordinance, particularly in matters of tenant rights and landlord claims. This case serves as a significant reference for future disputes regarding tenant rights and the obligations of landlords under the Sindh Rented Premises Ordinance, highlighting key legal principles and procedur... |
| 1971 SLD 422, (1971) 79 ITR 598 | IT REFERENCE No. 740 OF 1969 , decided on 22.05.1970 | This case involved a reference made to the Allahabad High Court concerning issues related to income tax assessments. The court, presided over by Justices R.S. PATHAK and T.P. MUKERJEE, assessed the arguments presented by the petitioner, Jugal Kishore Jai Prakash, against the Commissioner of Income Tax. The legal representation included Ashok Gupta for the applicant and Brij Lal Gupta along with Dr. R.R. Misra for the respondent. The case highlighted the complexities of tax law and the importance of judicial interpretation in ensuring compliance with statutory requirements. The court's decision not only addressed the specific issues at hand but also set a precedent for future tax-related litigations. The ruling emphasizes the necessity for taxpayers to be aware of their obligations under the law and the significance of legal counsel in navigating these complexities. Keywords such as 'Income Tax', 'Judicial Precedent', 'Tax Law Compliance', and 'Legal Interpretation' are particularly rel... |
| 1997 SLD 806, 1997 PLC 487 | Civil Petition No. 1343/L of 1995 , decided on 12.12.1995 | This case revolves around the termination of Syed Imran Raza, who was appointed as an Octroi Clerk in the Zila Council, Gujranwala. The petitioner challenged his termination, arguing that it was politically motivated and that he was unfairly substituted by another candidate. The Lahore High Court had dismissed his petition on the grounds of alternative remedies available to him, but the Supreme Court found that the High Court had overlooked critical provisions in the Punjab Local Councils (Appeal) Rules, 1980. The Court granted leave to appeal, highlighting the necessity for adherence to lawful processes in employment matters, particularly in the context of local government employees. This case emphasizes the need for fair treatment and due process within the legal framework governing public service employment.... |
| 1989 SLD 773, 1989 SCMR 818, 1989 SLD 1329 | Civil Petition for Leave to Appeal No.436 of 1988 , decided on 14.12.1988 | This case revolves around a civil petition for leave to appeal concerning the transfer of a suit involving a claim for damages due to alleged defamation by surveyors related to an insurance claim. The Supreme Court of Pakistan ruled on the petitioners' request for leave to appeal against the Lahore High Court's decision, which had accepted the transfer of the suit. The petitioners, who were seeking recovery for losses from a fire, had filed a civil suit against the Premier Insurance Company and others. The court emphasized the discretionary nature of the transfer decision and found that the High Court's ruling was made judiciously without any legal errors presented by the petitioners. The case highlights important aspects of civil procedure and the discretion exercised by courts in managing cases efficiently, thereby underscoring the principles of judicial economy and convenience in legal proceedings.... |
| 2015 SLD 232, 2015 CLD 179 | Suit No.B-52 of 2006 , decided on 15.01.2014 | This case revolves around the principles of financial recovery and the legal implications of contract novation. The central issue was whether the National Bank of Pakistan had a valid cause of action against ARK Garments Industry (PVT.) LTD. for the recovery of finances under the Financial Institutions (Recovery of Finances) Ordinance. The court examined the relationship between the original finance agreements and a subsequent Voluntary Return Agreement that altered the terms of the financial obligations. The ruling highlighted that a cause of action must exist not only during the transaction but also at the time of filing the suit. The court found that since the finance agreements were effectively replaced by the new agreement, the plaintiff could not maintain the suit. This decision reinforces the necessity for parties to honor their contractual obligations and emphasizes the importance of legal clarity in financial dealings. Keywords such as 'financial recovery', 'contract novation'... |
| 2008 SLD 2985, (2008) 300 ITR 103 | IT APPEAL NO. 1293 OF 2006 , decided on 22.01.2008 | In the case of Commissioner of Income-tax v. Deodhar Electro Design (P.) Ltd., the Bombay High Court addressed critical aspects of the Income Tax Act, specifically section 80HHC, which pertains to tax deductions for exporters. The case revolved around the exclusion of development and service charges from the computation of business profits. The court underscored the Supreme Court's precedent that clarified the definition of total turnover, asserting that it must strictly include only sales and purchase turnover, excluding any income not directly attributable to exports. This ruling is crucial for businesses involved in exporting goods and services, as it delineates the boundaries of what constitutes eligible income for tax benefits. The decision reinforced the need for clarity in tax law application, ensuring that only profits from actual exports are considered for deductions under section 80HHC. This case serves as a significant reference point for future income tax appeals and clarif... |
| 2015 SLD 2135, 2015 YLR 1923 | Civil Appeal No. 4 of 2011 , decided on 06.01.2015 | This case involves a civil appeal concerning the partition of land, which was initiated by the petitioners against orders from the Board of Revenue. The Supreme Court addressed issues of laches due to significant delays in filing the writ petition, emphasizing strict adherence to procedural requirements, including the necessity of including the Board of Revenue as a party in the proceedings. The court's decision underscores the importance of timely action in legal matters and clarifies the jurisdictional boundaries within which the Board of Revenue operates. The ruling reiterates that the High Court can only intervene in matters where orders are patently illegal or where there is no other effective remedy available. The case highlights key legal principles regarding the handling of writ petitions and the interpretation of relevant laws, setting a precedent for future cases involving similar issues in the region.... |
| 2022 SLD 982, 2022 SCMR 1299 | Criminal Petition No. 124 of 2022 , decided on 30.03.2022 | This case revolves around the serious charges of murder against Muhammad Akhtar Shahzad, who was accused of killing his real father and brother. The Supreme Court of Pakistan, in its ruling, emphasized the weight of evidence presented against the accused, including a clear medical report linking him to the crime. The court scrutinized the proceedings of the Lahore High Court, which had previously granted bail based on the contradictory testimony of a prosecution witness. The Supreme Court underscored that allowing such a basis for bail could undermine the judicial process and lead to a miscarriage of justice. The decision to cancel bail serves as a reminder of the rigorous standards required in criminal cases to safeguard the interests of justice. The case also sheds light on the procedural aspects of handling evidence and witness testimonies in serious criminal charges, establishing a precedent for future cases. Key legal principles from the Criminal Procedure Code and the Pakistan Pe... |
| 2014 SLD 699, 2014 MLD 1694 | W.P. No. 6211 of 2014 , decided on 11.06.2014 | This case revolves around the misuse of legal provisions regarding the registration of FIRs under the Criminal Procedure Code. The Lahore High Court scrutinized the allegations made by the complainant, which were determined to be false and motivated by personal animosity. The court highlighted the responsibilities of the Justice of Peace to engage in a thorough review before issuing directions for FIR registration. The ruling reinforces the legal principle that each case should be evaluated based on its unique facts and circumstances. The decision serves as a critical reminder against the frivolous use of legal mechanisms, aiming to deter individuals from exploiting the legal system for personal vendettas. The court's decision is pivotal in promoting accountability and integrity within legal proceedings, ensuring that justice is served while preventing the abuse of law.... |
| 2016 SLD 988, 2016 CLC 893 | C.P. No. D-570 of 2013 , decided on 12.02.2015 | In the case of Messrs TRICOM ENTERTAINMENT (PVT.) LTD. vs. PAKISTAN ELECTRONIC MEDIA REGULATORY AUTHORITY (PEMRA), the Sindh High Court dealt with a constitutional petition concerning the cancellation of a broadcast license. The petitioner alleged that PEMRA officials had threatened cancellation without due process, asserting that they had not been served a show-cause notice or given a chance to be heard. The court found that PEMRA could not substantiate its claims of cancellation, as the petitioner had made timely fee payments for license renewal. The court emphasized the necessity of following due process in regulatory actions, particularly in media licensing, which is crucial for maintaining fairness and transparency in the regulatory landscape. The ruling underscores the need for regulatory bodies to adhere to established protocols when dealing with license cancellations and highlights the potential for judicial review in such matters.... |
| 2004 SLD 3188, 2004 PLJ 422 | C.P. No. 2571-L of 2001 , decided on 30.10.2003 | In the case of C.P. No. 2571-L of 2001, the Supreme Court of Pakistan addressed the complexities surrounding the Evacuee Property and Displaced Persons Laws, particularly focusing on the decision made by the Additional Deputy Commissioner in Faisalabad. The case revolved around the conveyance of evacuee plots and the subsequent legal disputes arising from the transfer of land. The petitioners, representing the Provincial Government, challenged the belated filing of an application against a prior order, claiming it was based on fraud and misrepresentation. However, the court found these claims unconvincing, emphasizing the petitioners' prior knowledge of the litigation. The ruling highlighted the importance of jurisdiction and the procedural integrity of the officers involved, ultimately dismissing the petition as time-barred. This case serves as a crucial reference for understanding the legal framework governing evacuee properties and the procedural requirements for appeals in such mat... |
| 1975 SLD 370, (1975) 31 TAX 101 | Civil Appeal Nos. 25-D and 26-D of 1966 , decided on 01.07.1969 | In the landmark case of Civil Appeal Nos. 25-D and 26-D of 1966, the Supreme Court of Pakistan addressed critical issues regarding tax law and procedural fairness. The case revolved around the authority of the Income Tax Department to initiate recovery proceedings against individuals who contest their membership in an assessee-firm. The court underscored the importance of adhering to statutory requirements, particularly the necessity of serving a demand notice before proceeding with recovery actions. This ruling has significant implications for tax law compliance and the rights of individuals in tax matters. The decision reinforces the principle that no individual should be subjected to tax liabilities without being afforded an opportunity to contest their liability. The case highlights the intersection of tax obligations and the fundamental rights of individuals, providing a precedent for future tax-related disputes and ensuring that procedural safeguards are upheld in tax enforcement... |
| 2010 SLD 911, 2010 PLJ 577 | Crl. M. Q.P. No. 109 of 2009 , decided on 12.04.2010 | This case revolves around the cancellation of a personal bond under Section 561-A of the Criminal Procedure Code, 1898. The petitioner, Mameez Khan, challenged the release of Jan Baz Khan by the Investigating Officer, arguing that the release was based on insufficient evidence. The Peshawar High Court ruled that an Investigating Officer cannot release an accused based solely on statements recorded under Section 161 of the Criminal Procedure Code, which lack evidentiary value until proven in a court of law. The Court highlighted the need for substantial evidence to support a plea of alibi, asserting that the role of the police is limited to gathering evidence for the court's consideration. This decision underscores the importance of due process and the rights of accused individuals within the criminal justice system. It serves as a critical reminder of the checks and balances necessary to prevent miscarriages of justice, particularly in serious criminal cases. The ruling also calls atte... |
| 1963 SLD 243, (1963) 48 ITR 9, (1963) 7 TAX 247 | CIVIL APPEAL No. 599 OF 1961 , decided on 17.09.1962 | In the landmark case of Commissioner of Income Tax v. Jubilee Mills Ltd, the Supreme Court of India addressed the interpretation of section 23A of the Income Tax Act, 1922, and its application to companies regarding undistributed profits. The case revolved around whether the Income Tax Officer was justified in applying section 23A after granting a rebate. The Supreme Court clarified that a company must be deemed as having public interest if at least 25% of the voting shares are held by the public unconditionally. The ruling emphasized that directors can be part of the public unless they collectively control more than 75% of the shares, which would classify the company as privately controlled. This case is pivotal for understanding corporate governance and tax implications in India, setting a precedent for how voting power and public interest are evaluated in tax law.... |
| 1992 SLD 1048, 1992 CLC 2043 | D-936 of 1991 , decided on 30.04.1992 | The Sindh High Court addressed the maintainability of a constitutional petition regarding the acceptance of resignations by the Speaker of the Sindh Provincial Assembly. The court discussed the interpretation of Articles 199, 69, 127, and 64 of the Constitution of Pakistan. It emphasized that the Speaker's acceptance of resignations does not fall under the procedural actions of the Assembly and thus does not restrict the petition's maintainability. The court ruled that the petitioners' resignations were valid as they did not provide evidence of coercion and failed to formally retract their resignations. The decision highlighted the importance of clarity in resignation processes within parliamentary systems, ensuring that members cannot easily retract their decisions without due process.... |
| 2016 SLD 2280, 2016 YLR 1118 | Cr. B.A. No. S-806 of 2015 , decided on 30.09.2015 | This case revolves around the bail application for an accused involved in a serious criminal charge of abduction under the Penal Code. The court scrutinized the affidavit of no objection sworn by the complainant, who had previously named the accused in the FIR. The ruling emphasized that such an affidavit could not be seen as a legitimate expression of free will in light of the serious nature of the crime. The court expressed concerns about the potential implications of the complainant's actions on the integrity of the judicial process. Given the context of the case, the court dismissed the bail application and mandated the trial court to expedite proceedings while monitoring the complainant's conduct. This case underscores the critical importance of maintaining the sanctity of legal processes and the potential consequences for those who attempt to manipulate them. Keywords: bail application, abduction, criminal law, Sindh High Court, judicial integrity.... |
| 2014 SLD 553 = 2014 MLD 1080 | Civil Revision No. 403 of 2011 , decided on 08.12.2011 | This case revolves around the dispute of a gift deed involving a pardanashin lady, Mst. Suraya Begum, and her brothers. The plaintiff contested the validity of the gift deed executed by her, claiming she was deceived into signing it under the pretense of a partition agreement. The court highlighted the legal principles governing transactions involving women, particularly those who may not have the capacity to understand complex legalities. The decision underscores the importance of safeguarding the rights of vulnerable individuals in property transactions. The ruling serves as a crucial reference for similar cases, emphasizing that the burden of proof lies with those asserting the validity of such transactions. Key terms include 'gift deed', 'pardanashin', 'deception', and 'burden of proof', which are relevant in legal discussions surrounding property rights and gender equity in legal transactions.... |
| 2004 SLD 633, 2004 CLD 944 | Regular First Appeal No.454 of 2000 , decided on 01.07.2003 | In this landmark case from the Lahore High Court, the legal principles surrounding the Modaraba Companies and Modarabas (Floatation and Control) Ordinance were explored. The appellant, having taken a Morabaha facility, challenged the excessive mark-up charged by the respondent Modaraba. The court found that the additional interest charged was impermissible under the relevant laws governing Modaraba operations. This decision is significant for financial institutions and borrowers alike, clarifying the boundaries of permissible charges under Morabaha agreements. The precedent set in this case underscores the importance of adhering to statutory provisions, thereby protecting borrowers from unlawful interest claims. The ruling serves as a crucial reference for future disputes involving Modaraba financing, particularly in the context of excessive interest claims, thus enhancing the legal landscape for financial transactions in Pakistan.... |
| 2016 SLD 1312 | STA No. 1331/LB/2015 , decided on 30.08.2016 | In the case STA No. 1331/LB/2015, the Appellate Tribunal Inland Revenue addressed an appeal filed by the CIR against the order of the Commissioner Inland Revenue (Appeals-I) concerning input tax claims. The case revolved around two main grounds of appeal: the first questioned the allowance of input tax regarding unlawful adjustments, and the second challenged the input tax claims related to various expenditures including hotel room rent and vehicle parts. The tribunal meticulously analyzed the arguments presented by both the department and the respondent. Ultimately, it ruled in favor of the respondent, affirming the CIR(A)'s decision that the input tax claims were valid as they complied with the statutory requirements. The tribunal's dismissal of the departmental appeal highlighted the importance of providing substantial evidence and reasoning in tax disputes, particularly in light of the provisions outlined in the Sales Tax Act, 1990. The case underscores the need for clarity and jus... |
| 2022 SLD 1194, 2022 SCMR 1515 | Jail Petition No. 403 of 2018 , decided on 06.06.2022 | In the case of Jail Petition No. 403 of 2018, the Supreme Court of Pakistan addressed the appeal of Kashif Ali against a conviction for murder under Penal Code Section 302(b). The court critically examined the prosecution's evidence, which was found lacking due to material contradictions and a significant delay in filing the FIR. The complainant's role was questioned as he was not an eyewitness. The court noted that the alleged dying declaration was recorded under dubious circumstances, and key witnesses were not produced in court. Ultimately, the court ruled that the prosecution had failed to prove its case beyond a reasonable doubt, leading to the acquittal of the accused. This ruling underscores the importance of credible evidence and the presumption of innocence in criminal proceedings.... |
| 1997 SLD 849, 1997 CLC 1741 | Civil Appeal No.50 of 1996 , decided on 07.01.1997 | The Supreme Court of AJ&K presided over a civil appeal regarding the appointment of a Deputy Director in the Directorate of Amer-Bil-Maroof Wa Nahee-Aanil-Munker. The case arose from a writ petition filed by the appellant, challenging the Public Service Commission's recommendation in favor of the third respondent. The court ruled that the appellant's qualifications, specifically the 'Sanad' he possessed, were only recognized for teaching Arabic and Islamic Studies, and therefore, he was not qualified for the Deputy Director position, which was not a teaching role. The decision emphasized the importance of adhering to academic qualifications stipulated by the University Grants Commission. The appeal was dismissed, reiterating the lack of merit in the appellant's claims and the necessity for proper academic credentials for public service appointments.... |
| 2001 SLD 1324, 2001 SCMR 359 | Civil Petitions Nos.202-K to 209-K of 2000 , decided on 18.08.2000 | In this case, the Supreme Court of Pakistan addressed issues concerning the landlord-tenant relationship under the Sindh Rented Premises Ordinance. The petitioners contested their eviction on grounds of alleged improper ownership claims made by the respondents. However, the court found that the respondents had validly purchased the property and served proper notices regarding rent. The key legal principles established include the precedence of registered sale-deeds over unregistered agreements, and the enforcement of rent obligations despite tenant disputes. The court highlighted that the petitioners admitted to subletting the property without consent, further justifying the eviction. The ruling emphasizes the importance of adhering to legal protocols in landlord-tenant relationships and the implications of defaulting on rent payments. Overall, this case serves as a precedent for future disputes involving rental agreements, ownership claims, and eviction procedures.... |
| 1990 SLD 1092, 1990 SCMR 1435 | Civil Petition for Special Leave to Appeal No. 141 , decided on 22.01.1990 | This case revolves around the dismissal of Abdul Hameed, a civil servant, who contested his removal from service on grounds that the inquiry lacked regularity. The Supreme Court upheld the Punjab Service Tribunal's decision, emphasizing the authority of the authorized officer to dispense with a formal inquiry. The case highlights critical aspects of the Punjab Civil Servants (Efficiency and Discipline) Rules, particularly regarding misconduct and the procedural rights of civil servants. The court's ruling reinforces the importance of factual accuracy in official documentation, as the petitioner was found to have endorsed a false office note that misrepresented the status of an auction sale. This case serves as a crucial reference for understanding the legal framework governing civil service discipline in Pakistan, addressing the balance between procedural fairness and the need for accountability in public service. The keywords such as 'civil service discipline', 'Supreme Court of Pakis... |
| 2018 SLD 632, 2018 MLD 355 | F.A.O. No. 66 of 2015 , decided on 30.10.2017 | In the case of F.A.O. No. 66 of 2015, the Balochistan High Court addressed a dispute between a landlord and tenant regarding an eviction application filed by the landlord. The tenant, Jaffar Khan, contested the claim, asserting he had been wrongfully denied the opportunity to present his case. The Court emphasized the importance of the right to a fair trial and the necessity for cross-examination to ascertain the truth of the claims made by both parties. The Court's decision to remand the case for further proceedings underscores the judicial commitment to upholding due process and ensuring that all parties have a fair chance to present their evidence. This case is significant as it reinforces the legal principles surrounding tenant rights and the landlord-tenant relationship under the Balochistan Urban Rent Restriction Ordinance and the Constitution of Pakistan.... |
| 2018 SLD 1801, 2018 YLR 1805 | Criminal Bail Application No. 1230 of 2017 , decided on 25.10.2017 | In the Sindh High Court case concerning the Criminal Bail Application No. 1230 of 2017, the court faced a significant matter involving the accused, Abdul Razzak, who was charged under multiple laws including the Criminal Procedure Code and the Anti Terrorism Act. The case arose from an incident where police recovered explosive materials based on the pointation of the accused, leading to serious charges. The court scrutinized the evidence and highlighted the credibility of police witnesses, ultimately deciding against granting bail. This case underscores the legal ramifications of terrorism-related offenses, and the stringent measures courts may adopt in such scenarios. The ruling reflects the ongoing challenges in maintaining law and order, particularly in Karachi, where the law enforcement agencies are under constant pressure to combat terrorism. Furthermore, the decision serves as a precedent in similar cases, emphasizing the gravity of offenses involving explosives and terrorism, an... |
| 2009 SLD 2931 = (2009) 315 ITR 195 | TAX CASE (APPEAL) No. 251 OF 2009 , decided on 08.06.2009 | In the case of Commissioner of Income Tax v. ICL Shipping Ltd., the Madras High Court addressed the tax obligations of Indian shipping companies regarding payments made to crew members. The court examined the provisions of the Income-tax Act, particularly sections 2(30), 2(42), and 6, to determine the residential status of crew members based on their service duration outside Indian territorial waters. It concluded that as long as crew members worked for more than 182 days outside these waters, the shipping company was not required to deduct tax at source on their payments. This ruling not only clarifies tax liabilities for shipping companies but also emphasizes the importance of understanding residency status under Indian tax law, particularly for sectors operating internationally.... |
| 1952 SLD 201 = 1952 PLD 648 | Criminal Revision Petition No. 41 of 1952 , decided on 18.07.1952 | This case revolves around the conviction of Abdul Latif, a cashier for the Lahore Omnibus Service, who was accused of criminal breach of trust under section 409 of the Pakistan Penal Code. The court's analysis focused on the necessity of proving misappropriation through evidence, as mere discrepancies in cash balances do not suffice for a conviction. The decision underscored the importance of due process and the burden of proof on the prosecution to demonstrate beyond reasonable doubt that the accused had acted dishonestly or contrary to his duties. The ruling serves as a precedent in criminal law, particularly in cases involving public servants and their fiduciary responsibilities. The case highlights the complexities involved in financial misconduct allegations, including the need for clear documentation and credible testimony to support claims of misappropriation. Keywords such as 'criminal breach of trust', 'public servant misconduct', and 'evidence in financial crime' are essentia... |
| 2019 SLD 120, 2019 PLJ 5 | W.P. No. 1973-H of 2017 , decided on 15.02.2017 | In this landmark case adjudicated by the Lahore High Court, the petitioner, Azra Rani, sought the recovery of her minor child, Muhammad Rehan Khan, from the custody of Respondent No. 3. The case revolved around the interpretation of constitutional rights under Article 199 and provisions under the Criminal Procedure Code. The court emphasized the importance of the child's welfare, particularly considering his young age of 2 1/2 years. The ruling underscored the significance of the Guardian Court's previous decision which favored the mother’s custody and reiterated that any reassessment of custody must be justified by law. This decision highlights the court's commitment to protecting the rights of natural guardians and the paramount importance of the minor's best interests in custody disputes. Keywords: Lahore High Court, custody of minor, Azra Rani, Muhammad Rehan Khan, constitutional rights, welfare of minor, Guardian Court, legal precedent.... |
| 2003 SLD 641, 2003 SCMR 1419 | Criminal Appeal No.344 of 2001 , decided on 02.06.2003 | The case revolves around the murder of Mst. Gazala Naveed, as reported by her husband, Naveed Anwar Naveed, a practicing advocate. The initial FIR named unknown assailants, but a subsequent supplementary statement implicated Khalid Javed and Aleem Ahmad. The prosecution's case relied heavily on this supplementary statement, which faced scrutiny due to inconsistencies and the mental state of the complainant at the time of lodging the FIR. The court highlighted the necessity of corroborative evidence to support witness testimonies, especially when they are deemed unreliable. The Supreme Court ultimately found the evidence insufficient to sustain a conviction, emphasizing the need for clear, corroborated evidence in criminal cases, particularly in capital offenses. Keywords such as 'murder case', 'unreliable witness', 'FIR importance', and 'criminal procedure' are essential for understanding this case and its implications in criminal law.... |
| 2011 SLD 1514, 2011 PTD 2795 | Writ Petition No.5030 of 2007 , decided on 30.08.2010 | The Lahore High Court's decision in Writ Petition No.5030 of 2007 addressed a significant issue regarding the jurisdictional authority of tax adjudication under the Sales Tax Act (VII of 1990). The case centered on the legality of an order passed by the Assistant Collector, which imposed a substantial sales tax liability on the petitioner, PLYFO INDUSTRIES (PVT.) LTD. The court found that the Assistant Collector had exceeded his jurisdiction by adjudicating a case that should have been handled by the Additional Collector, as specified under Section 45 of the Sales Tax Act. This ruling underscores the importance of adhering to the statutory limits of authority within tax adjudication processes. The court's decision not only set aside the previous order but also highlighted the procedural safeguards in place to protect taxpayer rights against unauthorized actions by tax authorities. This case serves as a critical reminder of the need for clarity in the delegation of powers within tax leg... |
| 2011 SLD 6718, 2011 PCRLJ 1690 | Criminal Accountability Appeal No. D-06 of 2010 an , decided on 13.06.2011 | The case of Ramzan Ali Hemani against the State highlights serious allegations of misconduct and corruption within the banking sector. The Sindh High Court examined extensive evidence demonstrating the appellant's involvement in parallel banking and financial misconduct, leading to significant financial losses for account holders and the bank. The court's ruling reinforces the rigorous standards applied by the National Accountability Bureau in prosecuting cases of corruption, ensuring that public officials are held accountable for their actions. This case serves as a critical reminder of the importance of integrity in financial institutions and the legal frameworks in place to combat financial crimes in Pakistan. Key terms such as 'corruption', 'financial misconduct', and 'National Accountability Ordinance' are central to this case and reflect the ongoing challenges faced in the realm of public accountability.... |
| 2003 SLD 3667, (2003) 261 ITR 202 | W.P. No. 9793 of 1999 , decided on 25.10.2003 | In the case of W.P. No. 9793 of 1999 before the Madras High Court, the court addressed the legality of an order by the Appropriate Authority under Section 269UD of the Income-tax Act, 1961, concerning the purchase of immovable property. The court upheld the authority's findings that the apparent sale consideration was significantly lower than the fair market value of the property, specifically by 38.6%. The transferor, C.R. Venkatachalam, contested the authority's decision on grounds including the property's location and tenancy status, but the court found that the authority had followed due process and considered all relevant objections. The decision emphasized the importance of fair market evaluations and the legal procedures involved in property transactions under tax law. The court also directed that funds owed to the transferor's wife and daughter, arising from a maintenance decree, be paid promptly, highlighting the intersection of family law and property transactions. This case ... |
| 1957 SLD 57, 1957 PLD 487 | Writ Petition No. 309 of 1956 , decided on 16.04.1957 | In the landmark case of Writ Petition No. 309 of 1956, the Lahore High Court addressed the principles governing the suspension of government servants under the Constitution of Pakistan. The case revolved around the suspension of Syed Muhammad Ayyub, an Executive Engineer, which was challenged on the grounds of being arbitrary and lacking due process. The court examined the provisions of Articles 170, 180(b), and 182 of the Constitution, highlighting that the Governor's 'pleasure' in suspending officers is not unfettered. The court concluded that the suspension violated the principles of fairness and justice, as the petitioners were not given a chance to respond to the allegations against them, which had been under investigation for several years. The ruling emphasized the importance of adhering to established rules and ensuring that the rights of public servants are protected against arbitrary actions by the government. This case sets a significant precedent regarding the rights of gov... |
| 1999 SLD 829, 1999 PLC 224 | Writ Petition No. 1921 of 1998 , decided on 03.03.1998 | In the case of ISHFAQ AHMAD vs MINISTER FOR EDUCATION, PUNJAB, LAHORE, the Lahore High Court addressed the maintainability of a constitutional petition filed by a civil servant challenging his transfer order. The court ruled that the transfer was a matter of service conditions, which falls outside the purview of constitutional petitions as per Articles 199 and 212 of the Constitution of Pakistan (1973). The court emphasized the importance of administrative authority in transfer decisions, highlighting that civil servants must adapt to necessary changes in posting. This decision underscores the balance between individual employee rights and administrative requirements in public service roles. Keywords such as 'civil servant transfer', 'constitutional petition', and 'Lahore High Court rulings' are pertinent for understanding the implications of this case in the context of public service law.... |
| 1985 SLD 1979, 1985 PLC 587 | Appeals Nos. D. G. Khan-546 and 547 of 1983 , decided on 17.12.1984 | This case revolves around the appeals made by the National Bank of Pakistan against the decisions of the Punjab Labour Court, which ordered the reinstatement of two employees accused of misappropriation. The court found that the inquiry conducted against the employees was flawed, lacking proper cross-examination and defense opportunities. It was determined that the Wage Commission's decisions, once published, are deemed awards under the Industrial Relations Ordinance, allowing for grievances to be filed based on violations. The ruling underscored that dismissed employees retain their status as workmen, thus preserving their right to challenge wrongful dismissals. The case highlights important aspects of labor rights and the procedural requirements in disciplinary inquiries, making it a significant reference point for labor law in Pakistan.... |
| 1990 SLD 1958, (1990) 184 ITR 90 | D-2741 of 2016 | This case involves the examination of various questions of law as raised by the Commissioner of Income-tax regarding the decisions made by the Income-tax Appellate Tribunal. The primary focus is on the classification of certain expenditures as being of revenue nature versus capital nature under the Income-tax Act, 1961. The court reviewed multiple aspects of the Tribunal's decisions, particularly concerning expenditures related to business operations, including repairs and entertainment expenses. The judgment underscores the legal principles governing business expenditure and reinforces the standards for determining the nature of expenditures in tax assessments, providing clarity for both taxpayers and tax authorities. This case is essential for understanding the nuances of tax law as it relates to business expenditure and the criteria for allowable deductions, making it a significant reference for legal professionals in the field of taxation law.... |
| 2013 SLD 2970, 2013 PLD 1 | Civil Appeals Nos. 61 and 67 of 2007 , decided on 27.02.2013 | This case revolves around a dispute concerning a gift deed executed on December 7, 1993, by Baroo in favor of his sons and Muhammad Khursheed. The controversy arose when Baroo filed a suit in 2003 to cancel the gift deed, claiming it was fraudulently executed. The High Court ruled that Baroo's claim was time-barred as it was filed beyond the three-year limitation period stipulated by law. The Court also addressed the principle of maintainability of a second suit on the same cause of action, confirming that such actions are impermissible under the Civil Procedure Code. This case highlights the significance of timely legal action and the implications of limitation laws in civil disputes. The ruling is essential for legal practitioners and parties involved in similar disputes, reinforcing the need to act promptly within the legal frameworks set by the Specific Relief and Limitation Acts. Keywords: gift deed, limitation period, civil appeals, fraud in execution, legal action, maintainabili... |
| 1988 SLD 79, 1988 PTD 734, (1988) 58 TAX 148 | I.T.As. Nos. 117/LB to 122/LB of 1986-87, 569/LB a , decided on 26.06.1988 | This case revolves around the Income Tax Ordinance and the interpretation of depreciation allowances in relation to assets used for both business and personal purposes. The Income Tax Appellate Tribunal, presided over by Chairman Farhat Ali Khan and members Abrar Hussain Naqvi and A. A. Zuberi, deliberated on several key legal principles concerning the interpretation of statutes. The tribunal emphasized the importance of adhering to legislative intent when it comes to tax laws, particularly regarding depreciation. The court clarified that depreciation should only be deducted based on what has been legally allowed in previous assessments, rather than the total claimed by the taxpayer. This case serves as a significant reference for understanding how depreciation allowances are treated in tax assessments, especially when assets serve dual purposes. The ruling highlighted the necessity for tax authorities to conduct thorough inquiries into asset usage, ensuring fair assessments that align... |
| 1987 SLD 581, 1987 SCMR 1534 | Civil Petitions for Leave to Appeals Nos. 385 to 3 , decided on 08.06.1987 | This case addresses the legal complexities surrounding land acquisition in Pakistan, focusing on the rights of petitioners seeking compensation for land acquired by the government for public projects. The Supreme Court of Pakistan evaluated the jurisdictional limits of the High Court in matters requiring factual inquiries, ultimately underscoring the importance of thorough documentation and transparent processes in land acquisition cases. The decision highlights the interplay between constitutional rights and administrative actions, providing a critical perspective on property rights and governmental authority in land matters. Key terms include land acquisition, compensation, constitutional jurisdiction, and administrative law, making the case relevant to ongoing discussions about property rights and legal recourse in Pakistan.... |
| 2007 SLD 79, 2007 PTD 1387, 2008 PTCL 112, (2007) 96 TAX 11 | 440-L of 2001 , decided on 10.07.2006 | This case revolves around the procedural aspects of filing appeals under the Income Tax Ordinance, 1979. The Supreme Court of Pakistan addressed the issue of delay in filing an appeal against the Commissioner of Income Tax's decision. The petitioner, Nida-Emillat, contended that the High Court erred in dismissing the appeal as time-barred without adequate opportunity to explain the delay. However, the Supreme Court ruled that the petitioner had not made any application for condonation of the delay before the Commissioner, which was a critical procedural requirement. The Court reiterated that limitation creates rights in favor of the opposing party and emphasized the necessity for petitioners to comply with procedural norms to seek judicial relief. The ruling highlights the stringent approach of the judiciary towards adherence to deadlines in tax matters, reflecting a broader commitment to uphold the rule of law and procedural integrity within the legal system. This case serves as a sig... |
| 2010 SLD 1040, 2010 PLJ 119 | Suit No. 457 of 2004 , decided on 06.05.2010 | In the case of Suit No. 457 of 2004, the Sindh High Court addressed a dispute over a property sale agreement. The plaintiff alleged that he had entered into a valid agreement to purchase a house but faced refusal from the seller to complete the transaction. The court emphasized the importance of demonstrating readiness and willingness in specific performance cases, particularly when the seller refuses to honor the agreement. The ruling clarified that when a seller categorically refuses to complete a transaction, the buyer is not required to prove the availability of funds. This decision reinforces the legal principles surrounding the Specific Relief Act and the Contract Act, making it a significant reference point for similar cases. This case highlights the judicial approach to ensuring fair dealings in property transactions and the enforcement of contractual obligations. Keywords: specific performance, property sale agreement, Sindh High Court, legal principles, Contract Act, Specific... |
| 2002 SLD 1430, 2002 SCMR 1398 | Civil Miscellaneous Application Nos.269-L, 270-L o , decided on 07.03.2002 | In the case concerning Civil Miscellaneous Application Nos.269-L, 270-L of 2000, the Supreme Court of Pakistan dealt with the restoration of two civil petitions that had been dismissed for non-prosecution. The court emphasized the importance of adhering to procedural timelines, specifically the 73-day delay in filing for restoration. The applicant, Imam Bakhsh, claimed to have learned of the dismissal only a month post-order, which did not suffice as a valid ground for condonation of delay. This case highlights the stringent application of the Supreme Court Rules, 1980, particularly regarding timely submissions and the necessity of presenting valid justifications for delays in legal proceedings. The ruling serves as a precedent emphasizing the importance of timely action in civil litigation, reinforcing the principle that parties must adhere to specified timelines to ensure the proper administration of justice.... |
| 2012 SLD 1386 = 2012 SCMR 140 | Criminal M.A. No. 221 of 2011 and Criminal Appeal , decided on 13.06.2011 | This case revolves around a criminal appeal concerning abduction for ransom under section 365-A of the Penal Code. The Supreme Court of Pakistan reviewed the evidence presented, confirming the appellants' involvement in the abduction and subsequent ransom demand for the victim, Muhammad Saleem. The court noted the significant evidence against the accused, including witness testimonies that established their presence at the crime scene. Despite a compromise reached by the legal heirs of the deceased with one of the appellants, the court maintained that the severity of the crime necessitated a stringent sentence. The decision highlighted the legal framework surrounding abduction for ransom, emphasizing the court's obligation to impose appropriate penalties as dictated by law. By enhancing the sentences to life imprisonment, the Supreme Court reinforced its commitment to uphold justice and deter similar offenses in the future. This case serves as a critical reference for understanding the... |
| 2018 SLD 1957, 2018 PLJ 524 | Crl. Rev. No. 417 of 2006 , decided on 31.05.2018 | This case revolves around the maintainability of a revision petition filed against the dismissal of a private complaint under the Anti Terrorism Act, 1997. The Lahore High Court addressed the legislative framework aimed at combating terrorism and ensuring speedy trials. The court scrutinized the provisions of the Anti Terrorism Act and the Criminal Procedure Code, concluding that while the revision was not maintainable, the exceptional circumstances warranted the conversion of the petition into a constitutional one. The decision underscores the balance between legal procedures and the urgency required in cases involving terrorism, reflecting on the broader implications of justice in such sensitive matters. Notably, it emphasizes the importance of judicial scrutiny in the context of the Anti Terrorism Act, particularly concerning the rights of aggrieved parties and the interpretation of statutory provisions. Key phrases such as 'Anti Terrorism Act', 'high court', 'judicial scrutiny', 'c... |
| 1966 SLD 188, (1966) 60 ITR 437 | CIVIL APPEAL No. 73 OF 1965 , decided on 14.12.1965 | In the landmark case of B.B. Iranee vs. Commissioner of Income Tax, the Supreme Court examined critical aspects of income taxation under the Income-tax Act, 1961. The case revolved around the assessment of income from a Hong Kong-based business controlled from India. The appellant, B.B. Iranee, contested the inclusion of his Hong Kong business profits in his taxable income, arguing that he was not in control of the business during the entire financial year. The Supreme Court's decision emphasized the importance of control in determining tax liabilities for income generated outside of India. This case is significant for individuals and businesses operating internationally and navigating complex tax regulations. The ruling clarified that mere temporary absence from the business's headquarters does not negate control or tax obligations. It also reinforced the principle that losses from prior years cannot be offset against current profits unless explicitly permitted. This case serves as a ... |
| 1989 SLD 571, 1989 SCMR 480, 1989 SLD 1127 | Civil Petition for Leave to Appeal No. 214-K of 19 , decided on 21.09.1988 | This case revolves around the complexities of tenant rights under the Sind Rented Premises Ordinance and the Constitution of Pakistan. The petitioner, ABDUL KHALIQ, claimed to be a tenant but was not recognized as such in the initial ejectment proceedings. The Supreme Court of Pakistan addressed the procedural shortcomings that led to his appeal being dismissed as time-barred, emphasizing the importance of proper tenant identification and rights to contest ejectment orders. This case highlights the intersection of constitutional law and tenant rights, particularly concerning the limitations imposed on appeals and the necessity for clarity in legal proceedings involving property and tenancy. The decision underscores the need for courts to ensure that individuals are afforded the opportunity to contest claims against them effectively, particularly in matters of tenancy, which can significantly impact living conditions and security of tenure. The Court's ruling is significant for tenants'... |
| 2007 SLD 5, 2007 PTD 290, (2007) 95 TAX 275 | I.T.C. No. 134 of 1994 , decided on 20.09.2006 | This case revolves around the interpretation of the term 'employee' in the context of the Income Tax Ordinance, 1979. The Sindh High Court examined the definitions provided in both the Ordinance and the Income Tax Rules, highlighting the broader scope of the term as used in the Ordinance. The decision clarified that directors receiving remuneration from multiple companies should have their salaries assessed under section 16, emphasizing the importance of consistent application of tax laws. The ruling serves as a significant precedent for future cases concerning income tax assessments for directors, clarifying the legal definitions and ensuring fair treatment under the law. This case is pivotal for taxpayers and legal professionals alike, as it underscores the critical relationship between statutory definitions and their practical application in tax assessments.... |
| 2002 SLD 370 = 2002 PTD 2378 | Writ Petition No.4603 of 1997 , decided on 31.05.2002 | This case revolves around the legality of a demand for additional tax imposed on the Municipal Committee of Muridke. The Lahore High Court examined whether the Assessing Officer had the jurisdiction to require the Committee to pay additional tax due to alleged failure to deduct tax at source from an assessee contractor. The court found that the Assessing Officer had previously issued a clearance certificate after the contractor made an advance tax payment, which did not mention any delay. The ruling emphasized the principle that once a payment is acknowledged through a clearance certificate, the authority cannot later claim that the payment was unjustified, thereby upholding the rights of the Municipal Committee against unwarranted tax demands. This decision is pivotal for understanding tax obligations and the authority of tax officers in Pakistan.... |
| 2011 SLD 195, 2011 PTD 2169 | S.T.A. No.14/LB of 2011 , decided on 29.03.2011 | The case revolves around the validity of tax assessment procedures under the Sales Tax Act, specifically addressing the authority of the Directorate of Revenue Receipt Audit (DRRA). The Appellate Tribunal ruled that audits conducted by the DRRA are not legally valid as the agency is not part of the Sales Tax Department. This landmark decision highlights critical aspects of tax law and authority in Pakistan, establishing a precedent for future tax assessments and audits. The ruling reinforces the necessity for adherence to statutory frameworks in tax evaluation, ensuring that all audits are conducted by recognized authorities within the legal structure. This case serves as a significant reference point for tax practitioners and legal experts navigating the complexities of tax law in Pakistan.... |
| 2003 SLD 2950, 2003 CLD 1159 | High Court Appeals Nos.284 and 295 of 2002 , decided on 29.11.2002 | In the case of Kiran Sugar Mills (Pvt.) Limited vs. Banker Equity Limited, the Sindh High Court addressed two appeals regarding the auction of assets of a sugar mill. The appeals were focused on the legality of the auction sale conducted by a Banking Court, where a bid of Rs.460 million was accepted over a higher offer that included staggered payments. The court clarified that the omission of a reserve price in the auction proclamation did not invalidate the sale. This ruling emphasizes the importance of ensuring that auction sales effectively serve to satisfy the debts of decree-holders, highlighting the court's commitment to the principles of fairness and financial accountability within the context of financial recoveries. The decision serves as a precedent in understanding the legal implications of auction sales and the responsibilities of involved parties under the Civil Procedure Code and the Financial Institutions Ordinance.... |
| 1983 SLD 13, 1983 PTD 67, (1983) 47 TAX 139 | Civil References Nos. 16 of 1967 ; 28, 81 of 1972 , decided on 11.10.1982 | In this case, the Sindh High Court addressed the complexities surrounding income tax assessments and the application of legal principles such as res judicata and estoppel. The case stemmed from the bifurcation of a firm, Messrs Farrukh Chemical Industries, which had its assets divided between Mr. and Mrs. Captain due to the political climate in the region. Mr. Captain declared excess income under Martial Law Regulation, and the Income Tax Department was tasked with assessing the legitimacy of the transfer of business assets to Mrs. Captain. The court found that previous assessments had accepted this transfer, and the principles of finality in tax decisions were paramount to avoid confusion and uncertainty for taxpayers. The ruling highlighted the need for the Department to provide sufficient grounds for any changes in previously accepted assessments. This case serves as a crucial reference for understanding the application of tax law in Pakistan, particularly regarding the treatment of... |
| 1963 SLD 14, 1963 PLD 372 | Civil Reference No. 94 of 1960 , decided on 19.12.1962 | The case revolves around the applicability of the Sales Tax Act of 1951 to goods manufactured before its enforcement. The Sindh High Court examined whether DADA PLASTIC WORKS, which sold goods manufactured prior to July 1, 1951, was liable for sales tax under the new Act. The court concluded that since these goods were manufactured before the Act's enforcement, they do not qualify for taxation as a manufacturer or producer. The court emphasized the importance of the manufacture date over the sale date in tax liability determination, leading to the decision that the respondent should be taxed under the older Act V of 1948. This case highlights key aspects of tax law, particularly the definitions and implications of manufacturing and sales tax obligations in Pakistan.... |
| 2005 SLD 1938, 2005 PLD 792 | Civil Appeal No. 993 of 1999 , decided on 11.04.2005 | In this significant case, the Supreme Court of Pakistan addressed the legal intricacies surrounding the allotment of residential plots by the Defence Officers Cooperative Housing Society, which was later dissolved and replaced by the Pakistan Defence Officers Housing Authority. The case arose when Shamim Khan, a Sub-Inspector in the Excise and Taxation Department, was initially allotted a plot but faced cancellation of this allotment on grounds of ineligibility. The Court examined the provisions of the Pakistan Defence Officers Housing Authority Order and the Constitution of Pakistan, particularly focusing on the authority's powers and the lawful rights of allotment holders. The judgment highlighted the importance of adhering to the bye-laws governing the allotments and protecting the rights of individuals against arbitrary administrative actions. The decision is a landmark in understanding the limitations of authority powers in housing allotments and reinforces the principles of fair ... |
| 1991 SLD 1607, 1991 PLC 468 | Hyd.-428 of 1989 , decided on 14.01.1990 | In the case of Revision Application No. Hyd.-428 of 1989, the Labour Appellate Tribunal, Sindh addressed the legal issues surrounding the Payment of Wages Act and the Industrial Relations Ordinance. The primary focus was on the appeal process regarding gratuity and notice pay claims by workers. The Tribunal found that the Labour Court rightfully remanded the case for retrial, allowing for a fair opportunity for the respondent to present their defense. The decision emphasized the importance of compliance with procedural requirements under the Payment of Wages Act, particularly concerning the filing of necessary certificates. Key legal principles from the Industrial Relations Ordinance and the Payment of Wages Act were examined, reinforcing the Tribunal's commitment to upholding workers' rights and ensuring due process in labor disputes. This case highlights the significance of legal representation in labor matters and the Tribunal's role in maintaining fair judicial processes.... |
| 2016 SLD 108 | ITA No. 307/IB/15 , decided on 22.12.2015 | In the case of Mr. Liaqat Ali Chaudhry vs. CIR, RTO, Islamabad, the Appellate Tribunal Inland Revenue addressed significant issues regarding the validity of the income tax assessments made against the appellant. The taxpayer's appeal stemmed from a partially confirmed order by the Commissioner Inland Revenue (Appeals-II), which was based on an earlier order from the Officer Inland Revenue under section 122(1) of the Income Tax Ordinance, 2001. The crux of the appeal revolved around the lack of 'Definite Information' that is required to initiate proceedings under section 122 and the adherence to the five-year time limitation for amending assessments. The tribunal emphasized that the assessing officer had failed to provide tangible evidence supporting the necessity for amendments, resulting in a decision that favored the taxpayer. Additionally, the tribunal highlighted the importance of following judicial precedents and the correct interpretation of capital gains taxation, ensuring that ... |
| 2005 SLD 1222 = 2005 SCMR 829 | Criminal Appeal No.371 of 2003 , decided on 08.02.2005 | In the case of Criminal Appeal No.371 of 2003, the Supreme Court of Pakistan addressed the murder of Mst. Sughran Bibi, which occurred on November 6, 1993. The case involved crucial elements such as eyewitness testimony, medical evidence, and the burden of proof in criminal defense. The court underscored that the appellant, Yara, was proven to have fired indiscriminately, resulting in the victim's death. The court also highlighted the role of eyewitnesses who confirmed the circumstances surrounding the incident. The judgment reinforced the standards of evidence required to challenge a conviction, particularly in cases involving serious charges like murder. This case serves as a significant reference point for legal practitioners and scholars regarding the application of criminal law and the evaluation of evidence in court. Keywords include Supreme Court Pakistan, Criminal Appeal, eyewitness testimony, murder conviction, legal standards, and evidence assessment.... |
| 1978 SLD 731 = (1978) 114 ITR 408 | CIVIL REVISION PETITION No. 1734 OF 1975 , decided on 08.02.1978 | This case revolves around the legal authority of a Tax Recovery Officer (TRO) under the Income-tax Act, 1961, particularly focusing on rules that govern the jurisdiction of civil courts in tax recovery cases. The Madras High Court addressed a civil revision petition concerning the attachment of property of a defaulter who had received a notice under rule 2 of the Income-tax Act. The petitioner contended that the Civil Court lacked jurisdiction to issue any proceedings against the property of the defaulter due to the service of the notice. The ruling emphasized that the civil court's actions were invalid and set aside the attachment and sale orders, reinforcing the precedence of tax recovery laws over civil court decrees. This case is significant in tax law enforcement, illustrating the interaction between civil litigation and tax recovery processes. Key terms include 'Tax Recovery Officer', 'Income-tax Act', 'jurisdiction', and 'civil court'. The decision reiterates the procedural safe... |
| 1994 SLD 378, 1994 PLC 566 | Service Appeal No. 661 of 1993 , decided on 09.12.1993 | This case involves the termination of service of Aftab Ahmed Khan, a Watchman, by the District Health Officer of Poonch. The service was terminated following the reinstatement of a previous employee whose position Khan occupied. The appeal sought to challenge the legality of the termination based on the argument that it was against the provisions of the Civil Servants Regularisation Act. The tribunal ruled in favor of the respondents, affirming the termination was valid as the appointment was on a probationary basis and could be terminated without cause. This case underscores the legal framework governing civil service appointments and the rights of employees under probationary terms. Keywords include civil service termination, probationary appointment, legal rights of employees, and administrative law.... |
| 2001 SLD 521, 2001 PTD 3355, (1999) 240 ITR 916 | Income-tax Reference No. 12 of 1996 , decided on 22.09.1999 | This case discusses the interpretation of sections related to business expenditures under the Indian Income Tax Act, 1961, particularly focusing on the deductibility of expenses incurred for the repair of vehicles. The Kerala High Court addressed a significant legal question regarding whether such expenses should be subjected to the limitations imposed by section 37(3A) of the Act. The court's decision clarified that repair costs are not subject to the same restrictions as maintenance costs, thus allowing businesses to maximize their deductions for necessary repairs. This ruling is crucial for tax planning and compliance for companies that utilize motor vehicles in their operations, ensuring they can claim rightful deductions without incurring penalties. The decision also highlights the need for clear definitions and distinctions in tax legislation to prevent ambiguity in tax liability assessments.... |
| 2003 SLD 1083, 2003 PCRLJ 421 | Criminal Bail Application No. 575 of 2001 , decided on 27.11.2001 | In the case of Criminal Bail Application No. 575 of 2001, the Sindh High Court addressed significant legal issues regarding the grant of bail under the Criminal Procedure Code and related laws. The applicant, ABDUL GHANI, sought bail after being charged with serious offenses, including armed robbery and offenses against property. The court scrutinized the evidence presented, highlighting the absence of independent witnesses and the long history of the accused being a proclaimed offender. The court emphasized that the accused's failure to surrender and the serious nature of the charges precluded the possibility of bail. This case underscores the stringent measures in place for granting bail in serious criminal offenses and the importance of a thorough evaluation of the circumstances surrounding each case.... |
| 2017 SLD 42, 2017 PLD 1 | Writ Petition No. 2740 of 2015 , decided on 12.01.2016 | This case revolves around the constitutional validity of Section 6-A of the Azad Jammu and Kashmir Chief Election Commissioner (Terms and Conditions) Act, 1992, which allowed for the appointment of an Acting Chief Election Commissioner. The petitioners challenged the legality of this provision, arguing that such an office could only be established through a constitutional amendment. The High Court analyzed various legal frameworks, including the Azad Jammu and Kashmir Interim Constitution Act, and determined that the impugned section was unconstitutional. The judgment underscores the importance of maintaining the integrity of electoral processes by ensuring that appointments to key positions are made in accordance with established constitutional protocols. The ruling is significant for the legislative and electoral framework in Azad Jammu and Kashmir, particularly with respect to upcoming elections, ensuring that all actions taken comply with constitutional mandates. Keywords: constitu... |
| 1975 SLD 252, 1975 SCMR 300 | Civil Petition for Special Leave to Appeal No. 7-R , decided on 15.01.1975 | In the case of National Cement Industries Ltd. vs. Custodian of Evacuee Property for Pakistan, the Supreme Court of Pakistan addressed complex issues surrounding the obligations of the Petitioner to foreign vendors, specifically Dalmia Cement Industries Limited. The core of the case was whether the Petitioner could be required to pay the same debt twice—once to the National Bank of Pakistan and again to the Custodian of Enemy Property. The court acknowledged the serious legal implications of the demands made by the Custodian under Martial Law Regulation No. 70 and the broader context of financial transactions involving enemy concerns. The ruling highlighted the importance of maintaining clarity in legal obligations during times of conflict and the need for judicial oversight of executive demands. The case raised numerous questions about jurisdiction and the interpretation of martial regulations in relation to civil obligations, particularly in a post-war context. This decision is pivot... |
| 2004 SLD 890, 2004 SCMR 323 | C.P. Nos. 2349-L, 2460-L and 3348-L of 2002 , decided on 29.05.2003 | In the landmark case involving Mst. Zahida Nasreen versus the Chief Settlement Commissioner, the Supreme Court of Pakistan addressed key issues surrounding property rights and the interpretation of the association deed. The decision, rendered on May 29, 2003, confirmed the importance of clear agreements in property transactions under Pakistani law. The court provided clarity on the obligations of the associates regarding the transfer price and other charges, reinforcing the legal framework surrounding property disputes in the country. This case highlights the complexities of property law, especially in contexts involving evacuee property and displaced persons, and serves as a significant reference for future legal proceedings in similar matters. Keywords such as 'property rights', 'Supreme Court of Pakistan', 'displaced persons', and 'evacuee property law' are essential for understanding the implications of this ruling.... |
| 1987 SLD 649, 1987 SCMR 1704 | Civil Appeal No.243 of 1977 , decided on 26.05.1987 | In this landmark case, the Supreme Court of Pakistan deliberated on the implications of the Punjab Pre-emption Act regarding the non-deposit of the balance amount in a pre-emption suit. The court focused on the validity of a consent decree and the authority of appellate courts to extend deadlines for monetary deposits. The case arose from a dispute over a land transaction where the appellant, Nazir Ahmad, had purchased land from Hakam Ali, the father of the respondent. The respondent claimed a superior right to pre-empt the sale but failed to deposit the required balance amount in time. The court provided clarity on the procedural nuances of consent decrees and the operational status of decrees during appeals, emphasizing that delays in deposit do not automatically invalidate claims. The ruling serves as a significant reference for future cases involving pre-emption, consent decrees, and the authority of appellate courts.... |
| 1988 SLD 1304, 1988 PLC 734 | Petition No. 9 of 1986 , decided on 20.11.1986 | This case revolves around the Labour Appellate Tribunal's decision regarding the subscription collection by rival Labour Unions within an organization. The ruling emphasized that management is not legally barred from entering into agreements with rival unions, provided there is consent from the union members. The case is pivotal in understanding industrial relations and union dynamics in Pakistan. Keywords include Industrial Relations, Labour Union, Subscription Collection, and Legal Agreements.... |
| 2023 SLD 6797 | CIVIL PETITION NO.2997 OF 2021 | This case revolves around a civil petition filed by United Bank Limited (UBL) against Jamil Ahmed and others, heard by the esteemed Supreme Court of Pakistan. The hearing took place on October 6, 2023, with judges MR. JUSTICE YAHYA AFRIDI and MR. JUSTICE MUHAMMAD ALI MAZHAR presiding. Mr. Umer Abdullah represented the petitioner, while Mr. Faridullah represented the respondents. The case highlights significant legal principles relevant to banking and civil law, with implications for similar future cases. The court's decision is awaited, reflecting the ongoing legal discourse in Pakistan's judicial system. Key legal terms include civil petition, banking law, and the role of financial institutions in legal disputes. Understanding the nuances of this case is crucial for legal practitioners, scholars, and stakeholders in the banking sector.... |
| 2005 SLD 2705, (2005) 279 ITR 561 | , decided on 21.10.2005 | This case revolves around the determination of whether a medical practitioner's property dedicated for charitable purposes could be assessed for income tax. The assessee, Dr. (Miss) Chandrakanta Rohatgi, had dedicated her property and hospital for public charitable purposes on April 1, 1977. The Income Tax Officer initially assessed the income from the property against her, arguing that the property was not transferred to the trust by a registered deed. However, the Tribunal ruled in favor of the assessee, stating that the dedication of the property was valid, even without a registered instrument, as it was sufficiently evidenced by the actions of the parties involved. The ruling reinforces the legal principle that oral dedication for public charitable purposes is valid and does not require formal registration. This case is significant for practitioners involved in charitable trusts and tax law, as it clarifies the requirements for valid property dedication in the context of income tax... |
| 2008 SLD 1846, 2008 SCMR 1425 | Civil Petition No.2997-L of 2000 , decided on 24.05.2005 | This case revolves around the dismissal of a civil petition regarding a land mutation by the Supreme Court of Pakistan. The petitioners, Ghulam Haider and others, contested the legitimacy of a mutation dated June 28, 1953, which reflected a sale of property to Wali Muhammad and others. The core issue was whether the petitioners could challenge this mutation after a significant delay of 19 years, which was well beyond the 12-year limitation period set forth in the Limitation Act of 1908. The Supreme Court upheld the decisions of the lower courts, confirming that the suit was not only time-barred but also lacked substantive evidence to support claims of collusion. This case serves as a critical reference for understanding the implications of limitation periods in civil litigation, reinforcing the principle that legal challenges must be made within the prescribed timeframes to ensure justice and uphold the integrity of legal processes.... |
| 2001 SLD 2733, 2001 PLD 112 | Criminal Appeal No. 235 of 1998 , decided on 01.02.2001 | This case revolves around a brutal murder incident involving Mahabat Khan, who was convicted for killing three brothers in a dispute over land ownership. The Peshawar High Court's decision highlights key legal principles regarding the admissibility of evidence from related witnesses and the prosecution's burden of proof. The court found that the witnesses, despite being related to the victims, provided coherent and consistent accounts of the incident. The case shed light on the complexities of land disputes in agrarian societies, where motives for violence can stem from property transactions. The court's ruling reinforces the importance of careful scrutiny of witness testimonies, especially when familial ties are involved, and establishes a precedent for handling similar cases in the future.... |
| 1962 SLD 5, 1962 PLD 151 | Writ Petition No. 633 of 1961 , decided on 13.11.1961 | This case involves a writ petition presented by Mst. Sattan and her daughters against an order issued by Group Captain Masroor Hussain, which directed them to leave Sargodha Cantonment on the grounds of alleged prostitution. The Lahore High Court examined the validity of the order under section 237 of the Cantonments Act, 1924, and the principles of natural justice. The court determined that the writ jurisdiction could be invoked even if a similar suit was pending, particularly when irreparable harm to reputation and property was at stake. The ruling clarified the relationship between statutory powers and the principles of natural justice, emphasizing that unless explicitly stated by law, the opportunity to be heard is a fundamental right. This case underscores the importance of safeguarding individual rights against arbitrary actions by authorities. The keywords relevant for SEO include 'writ petition', 'natural justice', 'Cantonments Act', 'Lahore High Court', and 'legal decision'.... |
| 2004 SLD 1245, 2004 SCMR 1585 | Civil Petition for Leave to Appeal No. 1986/L of 1 , decided on 27.06.2002 | This case revolves around a dispute regarding a fraudulent property mutation involving Mst. Aisha and her brother, Nur Muhammad. The case highlights the principles of land revenue laws, particularly under the West Pakistan Land Revenue Act, and the implications of fraudulent activity in property transactions. The Lahore High Court's ruling was based on evidence and legal reasoning, ultimately upheld by the Supreme Court of Pakistan. The decision underscores the importance of integrity in land transactions and the judiciary's role in preventing fraudulent claims. This case serves as a critical reference for land disputes, emphasizing the necessity for thorough examination of evidence and adherence to legal frameworks in property matters.... |
| 2013 SLD 2081, 2013 PCRLJ 1 | Writ Petition No. 10707 of 2012 , decided on 16.05.2013 | This case involves the interpretation of financial laws concerning the dishonoring of cheques issued for loan repayments. The Lahore High Court ruled that such matters fall under the jurisdiction of Banking Courts as stipulated in the Financial Institutions (Recovery of Finances) Ordinance, 2001. The court determined that the Ex-Officio Justice of Peace had overstepped its bounds by allowing a criminal case to be registered against the petitioner under the general provisions of the Penal Code. The ruling clarifies the legislative intent that financial institutions must seek remedies as per the specific provisions laid out in their governing laws. This case illustrates the importance of understanding the distinctions between special and general laws, particularly in financial disputes, and sets a precedent for future cases involving similar circumstances.... |
| 1985 SLD 1971, 1985 PLC 580 | Appeals Nos. RYK-278 to 284 of 1984 , decided on 18.07.1984 | This case involves the appeals of Maqbool Ahmad Gill and others against their dismissal from service due to alleged misconduct as per the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance. The key issue revolved around the validity of a special oath taken by the Enquiry Officer, Saleemullah, regarding the inquiry process that led to the appellants' dismissal. The appellants contended that no proper inquiry was conducted and that the Labour Court had no authority to administer a special oath. However, the tribunal ruled that the authority to administer such oaths exists, and the appellants were bound by their own agreement to settle the dispute through a special oath. The decision emphasizes the legal standing of special oaths in labor disputes and the importance of adherence to procedural agreements between parties. Keywords related to labor law, misconduct, special oath, and tribunal authority are included to enhance SEO optimization.... |
| 2010 SLD 821, 2010 PLJ 204 | Crl. Appeal No. 73 of 2007 , decided on 03.06.2009 | In the case of Crl. Appeal No. 73 of 2007, the Peshawar High Court examined the conviction of Hanif Ullah for murder under Section 302(b) of the Pakistan Penal Code. The court scrutinized the evidence presented, particularly focusing on the credibility of the sole eyewitness, Muhammad Saeed Jan, who was also a relative of the deceased. The ruling emphasized the necessity of corroborative evidence when dealing with solitary eyewitness accounts, especially in capital cases. The court found that the medical evidence contradicted the witness's account, leading to a conclusion that the prosecution had not met the burden of proof required for a conviction. The decision underscores the importance of reliable evidence and the principle of 'innocent until proven guilty' in the judicial process. The outcome highlights the court's obligation to ensure justice is served, particularly in cases involving serious charges like murder.... |
| 2014 SLD 1089, 2014 MLD 105 | Writ Petition No.2144-P of 2013 , decided on 07.08.2013 | This case revolves around the constitutional petition filed against the preventive detention of an individual under the West Pakistan Maintenance of Public Order Ordinance. The petitioner challenged the legality of the detention order issued by the Deputy Commissioner of Kohat, claiming that it was not supported by any substantial evidence and was based solely on vague allegations of engaging in unlawful activities. The court highlighted the fundamental right to personal liberty, as enshrined in the Constitution of Pakistan, and ruled that the detaining authority failed to provide adequate justification for the detention. The decision underscores the critical role of the judiciary in safeguarding individual freedoms and ensuring that state actions are justified by clear, credible evidence. This ruling serves as a precedent for future cases involving preventive detention, emphasizing the necessity for authorities to exercise caution and due diligence in such matters.... |
| 2019 SLD 423, 2019 CLC 292 | C.M.A. No. 13776 of 2013 in Suit No. 1126 of 2013 , decided on 22.05.2018 | This case revolves around the interpretation and application of the Civil Procedure Code and the Specific Relief Act within the context of a legal dispute involving transport services provided to NATO forces in Afghanistan. The plaintiffs sought a permanent injunction and a settlement of accounts against several defendants, including defendant No. 10, who claimed they were improperly joined in the suit. The court's ruling emphasized the necessity of establishing a clear cause of action against each party involved in litigation. The decision reaffirms the legal principles concerning necessary and proper parties, highlighting the need for direct and substantial connections to the matters being adjudicated. As such, the court's decision serves as a critical reference point for future cases involving similar issues of party joinder and the requirements for maintaining a valid cause of action. This case is particularly relevant for practitioners in civil law, providing clarity on how courts... |
| 1983 SLD 1169, (1983) 143 ITR 540 | TAX CASE No. 33 OF 1977 , decided on 27.09.1982 | This case revolves around the deductibility of urban land tax under the Income-tax Act, 1961. The primary contention was whether the urban land tax paid by the lessee could be deducted from the rental income assessed under 'Other sources.' The court ruled in favor of the taxpayer, emphasizing the significance of actual payment over the period it pertains to. The ruling aligns with principles established in previous judgments, reinforcing the taxpayer's right to deductions that are incurred in the process of earning income, thereby promoting fair taxation practices. This case underscores the importance of understanding tax liabilities and the provisions of the Income-tax Act, particularly sections 145 and 57(iii).... |
| 2014 SLD 2650, 2014 PLC 1292 | D-723 of 2011 , decided on 12.05.2014 | This case revolves around a constitutional petition filed by a group of candidates who applied for police constable positions in Sindh in 2008. They claimed that despite passing the necessary tests, they had not received their appointment orders. The Sindh High Court ruled against the petitioners, stating that their claims were barred by laches due to the considerable delay in filing the petition. The court reiterated that candidates do not automatically acquire a fundamental right to employment merely by passing written examinations and that appointments are subject to additional legal requirements. This case highlights the importance of timely legal recourse and the principles governing administrative appointments in civil service. The ruling reinforces the discretionary nature of relief in constitutional matters, emphasizing that courts must consider the conduct of parties and changes in circumstances when deciding whether to grant relief. Keywords: constitutional petition, police c... |
| 1987 SLD 106, 1987 PTD 720, (1988) 57 TAX 28 | I.T.A. No. 905/ KB of 1983-84 , decided on 13.09.1987 | The case revolves around the tax implications of a land sale by the appellant, who claimed the proceeds as capital gains exempt from income tax. The Income Tax Appellate Tribunal examined the transaction, concluding it was an adventure in the nature of trade due to the appellant's intention to profit from the sale. The ruling reinforced that tax avoidance is permissible, but tax evasion is not. The tribunal's decision highlighted the importance of documented ownership transfer and the legal definitions of sale and licence under the Transfer of Property Act. The case references several precedents, illustrating the nuanced interpretations of tax law regarding real estate transactions. Key terms include 'taxability,' 'capital gains,' 'adventure in the nature of trade,' and 'Transfer of Property Act.'... |
| 1991 SLD 1731, (1991) 189 ITR 583 | D-2741 of 2016 , decided on 26.08.1991 | In the case of Shantivan Corporation v. Sub-Registrar, the Gujarat High Court addressed the complexities surrounding the transfer of immovable property under the Income-tax Act, 1961. Key to the ruling was the examination of whether a valid transfer had occurred before the implementation of Chapter XX-C, which imposed restrictions on the transfer of property in certain urban areas. The case arose from a dispute where the petitioner, Shantivan Corporation, argued that a sale deed executed on May 29, 1989, should have been registered despite the new regulations coming into effect on June 1, 1989. The court scrutinized the terms of the sale deed, which indicated that the transfer of ownership was contingent upon the payment of the full purchase price, including post-dated cheques. The court concluded that since the necessary conditions for transfer were not met before the new law took effect, the order by the appropriate authority for the Central Government to acquire the property was val... |
| 1989 SLD 2469, 1989 PLC 874 | Complaint No. 3 of 1988 , decided on 09.01.1989 | In the case of Complaint No. 3 of 1988, the Labour Appellate Tribunal addressed the termination of Mirza Azeem Baig by the Managing Director of Standard Drug Company. The tribunal focused on the legal ramifications of the termination, which occurred during the pendency of a trade union registration application. The core issue was whether the termination constituted an offense under the Industrial Relations Ordinance. The tribunal ruled that the termination was justified due to the cancellation of the employer's license, rendering the complainant's position redundant. The decision highlighted the importance of distinguishing between punitive actions and legitimate business decisions, emphasizing that the absence of malice negated the basis for the complaint. This ruling reinforces the legal protections for employers in situations where operational necessities dictate employee terminations. The case serves as a precedent for similar disputes regarding labor rights and employer responsibi... |
| 2003 SLD 2727 = 2003 CLC 1568 | Writ Petition No. 13398 of 2002 , decided on 23.05.2003 | In the case of IZHAR-ULHAQ vs. Mst. SHAMEEM, the Lahore High Court examined the applicability of the principle of res judicata in family law disputes. The case revolved around the dissolution of marriage based on Khula and the subsequent claim for the recovery of dowry articles. The court determined that a previous ruling on the dissolution of marriage did not bar the subsequent claim for dowry, as both matters were fundamentally different in nature. The High Court ruled that maintenance allowance and dowry articles are separate legal rights, and the trial court's error in non-suiting Mst. SHAMEEM based on the earlier ruling was rectified. The decision highlights the distinct legal frameworks governing marital rights and the importance of allowing parties to pursue claims without being hindered by previous judgments in unrelated matters.... |
| 2016 SLD 1261 | STA No. 484/LB/2016 , decided on 09.09.2016 | In this case, M/s Silver Fiber Spinning Mills Ltd. challenged an order issued by the DCIR, which imposed a financial demand based on alleged misuse of zero-rating on electricity. The appellant contended that the CIR did not adequately consider their evidence and arguments, particularly regarding their usage of electricity strictly for agricultural purposes. The tribunal found merit in the appellant's claims of lack of opportunity to present their case and remitted the matter back to the OIR for further examination. The decision emphasizes the importance of fair hearing rights and the need for accurate assessments in tax-related matters. Key legal terms include 'zero-rating', 'electricity usage', and 'agricultural purposes', which are crucial in understanding the implications of this case in the context of tax law and administrative justice.... |
| 1993 SLD 58, 1993 PTD 459, (1993) 67 TAX 174, 1993 SCMR 1276 | Civil Appeal No. 231-K of 1991 , decided on 11.01.1993 | This case revolves around the interpretation of limitation periods under the Income Tax Act of 1922 and the Income Tax Ordinance of 1979. The Supreme Court of Pakistan was called upon to resolve a common question of law regarding the availability of limitation periods for making references to the High Court. The court held that the provisions of the Income Tax Ordinance, specifically Section 136, which allowed for an extended period of limitation, were applicable to the appeals in question. This decision not only clarifies the procedural aspects of tax law but also reinforces the principle that procedural laws are generally retrospective and should apply to all pending proceedings. The case has significant implications for tax practitioners and highlights the importance of understanding legislative changes in tax law.... |
| 1957 SLD 67 = 1957 PLD 572 | Second Appeal No. 58 of 1957 , decided on 01.05.1957 | In the landmark case of Second Appeal No. 58 of 1957, the Lahore High Court addressed critical issues under the Punjab Town Improvement Act, 1922, specifically Section 27. The case involved five petitioners—Abdur Razzaq, Muhammad Anwar, Imdad Ali Shah, Jan Muhammad, and Gul Khan—who challenged the Lahore Improvement Trust's decision to eject them from leased plots within the Kapurthala House Building Scheme. The crux of the dispute revolved around whether the petitioners could be classified as resident house-owners entitled to protection under Section 27, which mandates the provision of alternative accommodation before execution of any improvement scheme. The petitioners argued that despite agreeing to vacate the land within 48 hours of notice and refraining from any construction, their circumstances rendered them resident house-owners protected by the Act. However, the court meticulously examined the terms of their lease agreements, highlighting that their actions of not vacating on ... |
| 2021 SLD 132, 2021 CLC 87 | Writ Petition No. 13500 of 2018 , decided on 17.09.2020 | In the landmark decision of Writ Petition No. 13500 of 2018, the Lahore High Court, under the esteemed judgment of Justice Rasaal Hasan Syed, addressed critical issues pertaining to procedural amendments in civil litigation. The petitioner, Muhammad Saleem Naseem, filed a suit for specific performance against the respondents to enforce a land sale agreement. During the lawsuit's pendency, respondent No.3 transferred the suit property to respondents Nos.4 to 13, initiating significant legal complexities. The petitioner sought to amend the plaint under Order VI, Rule 17 of the Civil Procedure Code (CPC) to challenge the validity of these transactions. Initially, the application for amendment was dismissed by lower courts, citing it as belated and unnecessary. However, upon review, the Lahore High Court recognized the rightful application of procedural laws that allow for amendments essential for resolving the core dispute. The court emphasized that the transfer of property during litigat... |
| 1998 SLD 1113, 1998 PTD 2557 | Writ Petition No. 1869 of 1997 , decided on 11.03.1998 | In the landmark case of Writ Petition No. 1869 of 1997, heard on March 11, 1998, by the Lahore High Court, the petitioner, Messrs MOIN SONS (PVT.) LTD., RAWALPINDI, challenged the Capital Development Authority's (CDA) application of an enhanced income tax deduction rate following amendments to the Income Tax Ordinance, 1979. Initially, contracts between the CDA and contractors included a 3% income tax deduction from all payments. However, the Finance Act of 1995 increased this rate to 5% effective July 1, 1995. The petitioner argued that the increased rate was applied retroactively, violating the original contract terms and invoking the doctrine of promissory estoppel. The court examined pertinent sections of the Income Tax Ordinance, including sections 50(4), 9, 72, 81, 80C, and 52, determining that the enhanced deduction rate was applicable strictly to payments made on or after the effective date of the amendment. Precedents from cases such as Messrs Elahi Cotton Mills Ltd. and other... |
| 2012 SLD 2798, 2012 PLD 388 | Suit No. 970 of 2006 , decided on 30.04.2012 | In the landmark case of Suit No. 970 of 2006, adjudicated by the Sindh High Court on April 30, 2012, the court delved into the intricacies of alternative dispute resolution (ADR), with a particular emphasis on mediation. Petitioners Asif S. Sajan and another brought forth a suit against Rehan Associates through Partner and 4 others, seeking resolution through the mediation process. Represented by prominent lawyers Khawaja Shamsul Islam for the plaintiffs and Amel Khan Kasi for the defendants, along with Noor Khan for the Karachi Centre for Dispute Resolution (KCDR), the case underscored the evolving landscape of legal dispute mechanisms in Pakistan. Judge Munib Akhtar presided over the proceedings, meticulously examining the scope and efficacy of mediation as a tool for dispute resolution. He articulated that mediation aims to provide a neutral and flexible environment where parties can collaboratively resolve their differences without the rigidity and formalities of traditional court ... |
| 1962 SLD 253, (1962) 43 ITR 331 | , decided on 13.04.1961 | In the landmark decision of IT REFERENCE No. 18 OF 1960, 13-Apr-61, the Gujarat High Court examined whether Jayantilal Amratlal (P.) Ltd., an income-tax assessee company, was a company in which the public were substantially interested as per the Explanation to section 23A of the Indian Income-tax Act, 1922. The case revolved around Section 104 of the Income-tax Act, 1961, pertaining to additional income-tax on undistributed profits of certain companies. The court scrutinized the ownership and voting power distribution within the company, highlighting that the promoters, Jayantilal, Ramanlal, and Hariprasad Amratlal, held a significant majority of shares either directly or through the Jayantilal Amratlal Charitable Trust. With 758 out of 850 shares under their control, surpassing the 75% threshold, the company did not achieve substantial public interest. The judgment emphasized the interpretation of 'public interest' by analyzing voting power and the nature of shareholding, referencing ... |
| 2018 SLD 2755, 2018 PCRLJ 137 | Criminal Misc. No. 167299-B of 2018 | In the landmark case Criminal Misc. No. 167299-B of 2018 adjudicated by the Lahore High Court, the petitioners Mashooq Ali and Habib-ur-Rehman sought pre-arrest bail under Section 498 of the Criminal Procedure Code (V of 1898) and Sections 148, 149, and 324 of the Pakistan Penal Code, 1860. The case revolves around allegations of attempted murder (qatl-i-amd) and common object, stemming from FIR No.589/2017 filed on December 16, 2017, at Police Station Sahianwala, District Faisalabad. The petitioners were accused of inflicting injuries using firearms; however, the investigation revealed discrepancies between the complainant's allegations and the findings. Specifically, while the FIR implicated the petitioners directly, the investigation disclosed that they were present at the scene without any weapons, and it was their co-accused, Laddo, who caused the injuries. The court noted the three-day delay in lodging the FIR, suggesting potential deliberation by the complainant, and highlighted... |
| 1989 SLD 1090 = 1989 PLC 94, 1988 S C M R 1458, 1986 S C M R 30, P L D 1974 S C 393, Civil Petition 313 of 1986 Farrukh Amin v. Government of Punjab and others, in re: Civil Petition 313 of 1986 Farrukh Amin v. Government of Punjab and others | Appeal No. 759/763 of 1987 , decided on 01.09.1988 | In the landmark case of Appeal No. 759/763 of 1987, the Service Tribunal of Punjab deliberated on the termination of Rana Munawar Ahmed’s services from the Food Department. Decided on September 1, 1988, this case underscores the critical application of the Punjab Civil Servants Act, 1974, and the related appointment and service conditions rules. The appellant, Rana Munawar Ahmed, initially served as a Public Relations Officer in the Punjab Sports Board but was rendered surplus due to departmental reorganization. Subsequently, he was absorbed into the Food Department as a District Food Controller on probation based on the recommendations of the Punjab Public Service Commission. However, his services were terminated within five months due to unsatisfactory performance during the probation period. The appellant challenged this termination, arguing that as a surplus officer, the probation conditions were not applicable. He contended that his absorption into the Food Department was a speci... |
| 1989 SLD 2492, 1989 PLC 915 | Appeal No. 45 of 1987 , decided on 06.02.1989 | In the landmark case of Muhammad Saleem versus Province of Sind and others, adjudicated by the Service Tribunal of Sindh on February 6, 1989, under Appeal No. 45 of 1987, the tribunal meticulously examined the allegations against the appellant, Muhammad Saleem, a civil servant accused of serious misconduct and corruption. The case delves deep into the administrative procedures and judicial oversight mechanisms within the Sind Civil Servants (Efficiency and Discipline) Rules, 1973, highlighting the importance of ethical conduct in public service. Muhammad Saleem, serving as a Civil Judge, was implicated in multiple charges that questioned his integrity and professionalism. The primary allegations included his association with politicians and influential figures, fostering a reputation of corruption, and displaying tactless behavior in his official duties. These charges were meticulously documented in the charge-sheet, which outlined specific instances of alleged misconduct, including u... |