Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1999 SLD 1009, 1999 CLC 1532 | Writ Petition No. 14890 of 1997 , decided on 06.11.1998 | In the case of Writ Petition No. 14890 of 1997, the Lahore High Court addressed the competency of a constitutional petition filed by Ejaz Ahmad against the Tourism Development Corporation of Punjab. The court examined the legal definitions and implications of Article 199(5) of the Constitution of Pakistan, which pertains to the eligibility of entities to be deemed 'persons' for the purpose of constitutional petitions. The court concluded that since the Tourism Development Corporation is a public company incorporated under the Companies Ordinance, 1984, it does not qualify as a 'person' within the meaning of the Constitution. This pivotal ruling reinforces the legal framework surrounding public companies and their standing in constitutional matters, highlighting the importance of adhering to the definitions set forth in the law. The decision not only clarifies the limitations of constitutional petitions against public entities but also emphasizes the significance of the memorandum and a... |
| 1984 SLD 1897, 1984 PLC 1456 | Case No. 655,1450 of 1981 , decided on 13.10.1982 | This case revolves around the appeal of Abdul Sattar, a Forester, against the decision of departmental authorities regarding his confirmation and seniority within the Punjab Forest Department. The appellant sought to have his confirmation declared effective from earlier dates and to be granted seniority accordingly. The Tribunal ruled that the appeal was time-barred as the appellant had accepted the adverse decision for many years. The case highlights important principles regarding administrative law, the significance of timely legal action, and the jurisdiction of service tribunals. The decision reflects the importance of maintaining records of service and the implications of delays in raising grievances. Key terms include 'seniority', 'confirmation', and 'administrative appeal', which are crucial for understanding employment law within public service contexts.... |
| 1999 SLD 662 = (1999) 79 TAX 183 | Civil Appeals Nos. 2108 and 2109 of 1987 , decided on 01.10.1997 | This case revolves around the interpretation of income tax laws concerning the assessment of salary paid to managing partners within a Hindu Undivided Family (HUF) structure. The Supreme Court of India addressed the conflict in interpretations regarding whether the salary received by managing partners could be assessed as part of the HUF income or as individual income. The court ruled that salary for services rendered by partners is individual income and cannot be attributed to the HUF unless it is derived from the investments made by the HUF in the partnership. This ruling provides clarity on how income is categorized under the Income Tax Act, 1961, and reinforces the precedence of decisions made by larger benches over smaller ones. Keywords such as 'Income Tax Act', 'Hindu Undivided Family', and 'Supreme Court decisions' are essential for understanding the implications of this case within the broader context of tax law and family business structures.... |
| 1992 SLD 446, (1992) 66 TAX 44, 1992 PTD 1187 | W.T.A. Nos. 704/KB and 705/KB of 1986-87 , decided on 30.04.1992 | This case revolves around the assessment of wealth tax on a cooperative housing society. The Income Tax Appellate Tribunal analyzed whether the society was liable for wealth tax based on its activities and intentions regarding land acquisition and sales. The tribunal highlighted the legal standing of cooperative societies as distinct entities and the necessity of proving that assets were held for business purposes to impose wealth tax. The judgment reinforces the doctrine of mutuality in cooperative societies, asserting that mere intentions or isolated transactions do not suffice for wealth tax liability. This ruling is crucial for understanding cooperative society operations under tax laws, particularly in the context of land transactions and wealth tax implications. Key terms include 'wealth tax', 'cooperative society', 'juristic person', and 'doctrine of mutuality', which are essential for legal professionals and entities involved in cooperative housing.... |
| 2000 SLD 187, 2000 PTCL 173, 2000 PTD 332 | I.T.A. No.2532/LB of 1998 , decided on 30.04.1999 | The case revolves around an income tax assessment dispute where the appellant challenged the cancellation of their assessment order by the Inspecting Additional Commissioner (IAC). The Tribunal analyzed the actions of the IAC under Section 66-A of the Income Tax Ordinance, 1979, which allows for the revision of subordinate officers' orders. The Tribunal highlighted that the assessment order had merged with the IAC's order, rendering the successor's cancellation illegal. The decision reaffirmed the importance of jurisdiction in tax assessments, emphasizing that the powers granted under Section 66-A must be exercised correctly. This case serves as a critical reference for understanding the limitations and scope of authority held by tax officials in the assessment process, particularly in the context of income tax law.... |
| 1997 SLD 614, 1997 PLC 132 | Writ Petition No. 5703 of 1996 , decided on 05.06.1996 | In the case of Muhammad Ahsraf vs. Water and Power Development Authority, the Lahore High Court addressed the issue of civil servant promotion deferment under the Federal Investigation Agency (Appointment, Promotion and Transfer) Rules, 1975. The petitioner, who had faced previous disciplinary actions, was denied promotion by the Departmental Promotion Committee (DPC) despite having his earlier removal set aside by the Federal Service Tribunal. The court found that the DPC relied on outdated information regarding the petitioner's conduct, which had already been resolved. The ruling highlights the importance of fair evaluation in civil service promotions, ensuring that considerations are based on current and accurate records. The court's decision to remand the case for fresh consideration underscores the need for adherence to legal standards in promotion processes. This case is pivotal for understanding the dynamics of civil service law, particularly in relation to the rights of employe... |
| 2016 SLD 9, (2016) 113 TAX 138, 2016 PTD 564, 2016 PTCL 1, 2016 SCMR 121 | CIVIL APPEAL No. 1348 OF 2006 , decided on 18.11.2015 | This case revolves around the interpretation of the Central Excise Act, specifically section 12A, concerning the excise duty on cane sugar produced by Fauji Sugar Mills. The Supreme Court addressed the conflicting statutory regulatory orders (SROs) issued by the Federal Government, namely SRO 455 and SRO 456, which impacted the excise duty rate applicable to sugar manufacturers. The Court concluded that SRO 456, which provided a 'Nil' rate of excise duty on cane sugar, was favorable to the taxpayer, thus dismissing the appeal by the Superintendent of Central Excise. The case underscores the need for clarity in tax legislation and how ambiguous provisions should be interpreted to benefit taxpayers. Keywords: Central Excise Act, SRO 455, SRO 456, excise duty, cane sugar, Supreme Court of Pakistan, tax law interpretation.... |
| 1989 SLD 2014, 1989 PLC 916 | FD-363 of 1988 , decided on 19.09.1988 | In the case of FD-363 of 1988, the Labour Appellate Tribunal of Punjab addressed the appeal of a Salesman from LIPTON Pakistan Ltd. The central issue was whether the appellant qualified as a 'workman' under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968. The tribunal scrutinized the appellant's duties, which included sales, distribution, and clerical tasks. It concluded that these responsibilities did not constitute manual labor as defined by the ordinance. The decision emphasized that while the appellant performed several tasks, they were primarily ancillary to his main role in sales and distribution. The tribunal referenced previous rulings to reinforce its decision, ultimately dismissing the appeal. This case highlights critical aspects of employment definitions and the boundaries of worker classifications under Pakistani labor law.... |
| 2017 SLD 1148 | ITA No. 1668/LB/12 (Tax Year 2009) , decided on 17.05.2017 | In the case of ITA No. 1668/LB/12, the Appellate Tribunal Inland Revenue addressed the appeal filed by the Revenue against the cancellation of an ex-parte assessment order concerning the taxpayer, M/S Ravi Plastic Industries (Pvt) Limited. The Tribunal ruled that the taxpayer's filed return for the tax year 2009, which declared a loss, created a deemed assessment under section 120(1). The Revenue's assertion that the case fell under section 121(1)(d) was dismissed, as the Tribunal confirmed that the assessment could not be double-processed. This case underscores the importance of proper procedure in tax assessments and highlights the safeguards in place for taxpayers against arbitrary assessments. The ruling aligns with previous judgments that affirm the integrity of filed returns and the criteria for invoking section 121. This case serves as a critical reference for similar tax disputes and reinforces the standards for taxpayer compliance and assessment legitimacy.... |
| 2013 SLD 2093 = 2013 CLD 508 | Criminal Miscellaneous No.22-Q of 2012 , decided on 29.01.2013 | This case revolves around the quashing of an F.I.R. filed against the petitioner for dishonouring a cheque issued as repayment for a loan. The Islamabad High Court analyzed the jurisdictional boundaries established by the Financial Institutions (Recovery of Finances) Ordinance, 2001, which governs disputes between financial institutions and their customers. The court emphasized that such disputes should be addressed within the framework of the Banking Court, rather than through criminal proceedings under the Penal Code. The judgment highlighted the importance of upholding the integrity of financial regulations while ensuring fair treatment for customers. This case serves as a pivotal reference for legal practitioners navigating financial disputes, reinforcing the need for adherence to established legal protocols and the proper jurisdiction for resolving such issues.... |
| 2010 SLD 988, 2010 PLJ 845 | Crl. Misc. No. 605-B of 2010 , decided on 03.05.2010 | In the case of Haji Sarfraz vs. State and Another, the Lahore High Court addressed a bail petition concerning allegations of producing a fake injunction order in a civil dispute. The court found that the case involved ongoing civil and criminal litigation, which necessitated further inquiry into the guilt of the petitioner. The ruling clarified that the nature of the charges did not meet the criteria for prohibitory bail, as the potential sentences did not include severe penalties such as death or life imprisonment. The court's decision to grant bail reflects the legal principle that the presumption of innocence must be upheld until proven guilty. Additionally, the court emphasized the procedural rights of the accused, ensuring that the judicial process remains fair and just. This case highlights significant aspects of criminal law and the judicial system's approach to bail, reinforcing the notion that bail serves to facilitate the accused's ability to prepare their defense while maint... |
| 2018 SLD 995, 2018 PLC 471 | Civil Appeal No. 229 of 2016 , decided on 09.06.2017 | In the case of Civil Appeal No. 229 of 2016, the Supreme Court (AJ&K) addressed the issue of appointment quotas for children of police officials. The appellant, whose father served as an Assistant Director (BS-17) in the police department, was denied a regular appointment as a constable despite achieving a merit score higher than other candidates. The Court found that the denial was based on a misconception regarding the classification of the father's position within the police department. The ruling emphasized the need for clear definitions within the law regarding who qualifies as a police officer or official, ultimately leading to a decision that favored the appellant's rightful claim to the reserved quota. The case serves as a critical reference for future appointments within the civil service, especially regarding the interpretation of eligibility criteria for family members of law enforcement personnel.... |
| 2002 SLD 2118, 2002 CLD 381 | F.A.B. No.31 of 2000 , decided on 14.06.2001 | In the case of Mst. Anwar Begum vs. Allied Bank of Pakistan Limited, the Peshawar High Court addressed the appeal concerning the refusal of leave to appear and defend a suit for loan recovery. The appellant contested the judgment of the Banking Court, arguing that she was misled and that her consent was obtained under fraudulent circumstances. However, the court found that the appellant had indeed executed all necessary agreements and documents for the loan, which amounted to Rs. 76,26,504. The court reinforced the principle that the burden lies on the defendant to establish a credible defense when seeking to contest a suit. The ruling emphasized that mere allegations of fraud, without substantial evidence, do not suffice to warrant a trial. This case underscores the importance of maintaining transparency and integrity in banking transactions and the legal obligations of parties involved in loan agreements.... |
| 1986 SLD 2475, 1986 PLC 1151 | ED-307 of 1986 , decided on 22.06.1986 | In the case of Hussain Sugar Mills Ltd. vs. Dildar Ahmad, the Labour Appellate Tribunal of Punjab addressed critical issues regarding employment law and the classification of employers under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance and the Factories Act. The tribunal emphasized the importance of having a designated Factory Manager to take action against misconduct. The ruling clarified that the Technical Director's actions were legally valid as the Factory Manager had been declared appropriately. The decision also touched upon the rights of employees to appeal and the implications of fresh inquiries on ongoing appeals. This case is significant for understanding the legal framework governing industrial relations and the rights of workers in Pakistan. Keywords such as 'employment law', 'industrial relations', 'appeal rights', and 'factory management' are essential for optimizing search rankings related to this case.... |
| 1992 SLD 1076, 1992 PLC 1031 | Appeal No. 972/511 of 1987 , decided on 26.08.1990 | In this landmark case decided by the Service Tribunal of Punjab, the court addressed the nature of remarks made in performance assessments of civil servants. The tribunal clarified that remarks indicating a need for improved supervision and teamwork do not constitute adverse remarks. This decision reinforces the importance of constructive feedback in civil services, aiming at professional development rather than punitive action. As such, the appeal of the civil servant was accepted, and the tribunal directed that the remarks against him should be interpreted as advisory, fostering a supportive work environment. The case sets a significant precedent regarding the interpretation of performance evaluations and their implications for civil servants in Pakistan, highlighting the balance between accountability and constructive criticism. Keywords: civil services, adverse remarks, performance evaluation, constructive feedback, Punjab Service Tribunal.... |
| 2013 SLD 195 | I.T.A. No. 636/IB/2012 Tax Year 2009, I.T.A. No. 6 , decided on 04.06.2013 | In the appellate case of Sigma Motors Limited, the Appellate Tribunal Inland Revenue dealt with critical issues regarding the taxation of foreign indenting commissions and various income components under the Income Tax Ordinance, 2001. The key matters revolved around the appropriate tax rate applicable to foreign indenting commissions, which was contested between 5% and 10%. The Tribunal concluded that the correct taxation rate was indeed 5%, aligning with previous assessments and legislative provisions. Additionally, the Tribunal addressed the non-allowance of sales tax and federal excise duty, emphasizing the necessity for correction by the department. This case underscores the importance of adherence to established tax rates and the procedural integrity required in tax assessments.... |
| 2012 SLD 1452, 2012 SCMR 48 | Constitution Petitions Nos. 31 of 2011, 45 and 57 , decided on 06.02.2012 | In this landmark case, the Supreme Court of Pakistan examined the constitutional validity of bye-elections conducted under the jurisdiction of the Election Commissioner rather than the Election Commission itself, as mandated by the Constitution of Pakistan following the 18th Amendment. The Court highlighted the importance of conducting elections based on verified electoral lists, free from corruption, and stressed the necessity for the Election Commission to fulfill its duties as outlined in Articles 218 and 219 of the Constitution. The decision underscores the judiciary's role in maintaining the supremacy of the Constitution and ensuring that elected representatives adhere to lawful procedures. This case serves as a critical precedent for electoral integrity in Pakistan, emphasizing the need for constitutional compliance in the electoral process. Keywords related to this case include 'Constitution of Pakistan', 'Election Commission', 'bye-elections', 'constitutional amendment', 'elect... |
| 1990 SLD 1518, 1990 PLC 699 | Writ Petition No. 5214 of 1989 , decided on 20.12.1989 | In the case of Writ Petition No. 5214 of 1989, the Lahore High Court dealt with a significant constitutional issue concerning the transfer of a civil servant, HABIBULLAH KHAN. The petitioner's transfer was challenged on grounds of legality and procedural adherence. The court examined the constitutional provisions under Article 199, which governs the jurisdiction of the High Court in such matters. The ruling emphasized that the transfer was executed without any violation of applicable laws or rules, and was not influenced by external political factors. The decision highlights the importance of lawful authority in administrative actions and reinforces the autonomy of civil service operations. This case serves as a precedent for future disputes regarding civil servant transfers and the exercise of constitutional jurisdiction. Key terms include constitutional jurisdiction, civil servant rights, lawful authority, and administrative law, which are trending topics in legal discussions today.... |
| 1991 SLD 578 = 1991 PLD 939 | Civil Appeal No. 553-K of 1990 , decided on 03.04.1991 | This case revolves around the registration of the trade mark 'LIGHT' for laundry soap, contested by UNILEVER LTD, which held the trade mark 'SUNLIGHT'. The Supreme Court of Pakistan ruled that while the marks are similar, the distinction lies in their usage for different types of soap—laundry versus toilet soap. The court emphasized the importance of the prefix in trade marks and the potential for consumer confusion. The ruling allowed the registration of 'LIGHT' under specific conditions to mitigate confusion, thereby balancing the interests of both parties. This case is significant in understanding trade mark law, particularly the principles of deception and the criteria for concurrent use.... |
| 2015 SLD 70, 2015 PLD 307 | Criminal Appeal No. 567 of 2014 , decided on 24.02.2015 | In the case of Zafar Iqbal vs The State, the Supreme Court of Pakistan addressed significant legal principles regarding the right to legal representation and the application of the Anti-Terrorism Act. The appellant, Zafar Iqbal, was convicted for the murders of five individuals and sentenced to death under the Anti-Terrorism Act, 1997. The Court examined whether the appellant had been denied a fair trial due to issues concerning legal representation. It was determined that the trial court had made efforts to provide counsel, and the accused's refusal to accept this assistance did not constitute a violation of his rights. The Court held that the appellant's insistence on choosing his own counsel and his failure to engage with the trial process led to his conviction being upheld. This case highlights the complexity of legal representation rights and the judiciary's role in ensuring fair trial standards. Keywords: Supreme Court of Pakistan, legal representation, Anti-Terrorism Act, fair t... |
| 2009 SLD 3195, 2009 PLC 492 | Appeal No. 668(R)(C.S.) of 2007 , decided on 08.11.2008 | This case revolves around the dismissal of an employee from Pakistan Railways under the Removal from Service (Special Powers) Ordinance, 2000. The employee, an Assistant Engineer, was charged with gross misconduct and negligence related to the illegal cutting of trees, leading to significant financial loss to the organization. Following an inquiry, the employee was found guilty and dismissed. The case was appealed to the Federal Service Tribunal where it was argued that the punishment was disproportionate compared to the co-accused's minor penalty. The Tribunal agreed, emphasizing that the charges did not justify the major penalty of dismissal, leading to the conversion of his punishment to a minor penalty. Key legal frameworks cited include the Removal from Service Ordinance and the Service Tribunals Act, which were examined for procedural compliance and fairness in imposing penalties. The decision underscores the importance of equitable treatment in disciplinary actions within public... |
| 2014 SLD 2141, 2014 CLD 1122 | Insurance Appeal No.278 of 2013 , decided on 12.11.2013 | In the case of Jubilee Life Insurance Company vs. Additional District and Session Judge, the Lahore High Court addressed a dispute concerning the claim for insurance proceeds following the death of Muhammad Ramzan Bhatti, a serving police inspector. The case revolved around the refusal of the insurance company to honor the claim based on allegations that the insured provided false health information. The court emphasized that the insurance company failed to demonstrate that any misrepresentation occurred, noting that the insured had only paid two premiums before his untimely death due to a heart attack. The judgment underscored the legal obligations of insurance companies under the Insurance Ordinance, particularly Section 118, which mandates the fair treatment of claims. The court's decision reinforced the principle that insurers cannot escape liability by failing to conduct thorough assessments during the underwriting process. The ruling serves as a critical reminder of the rights of... |
| 2014 SLD 2519, 2014 YLR 1025 | Civil Revision No. 66 of 2014 , decided on 22.01.2014 | This case involves a Civil Revision filed in the Lahore High Court regarding the dismissal of an application to summon witnesses not included in the original witness list. The petitioners, Khur-Ram Ali Shah and others, sought to summon Muhammad Akram and Muhammad Asghar after the closure of their oral evidence. The Trial Court dismissed their application on grounds that the names of the witnesses were not included in the submitted list, as required by the Civil Procedure Code. The Lahore High Court affirmed the Trial Court's decision, highlighting the procedural requirements for summoning witnesses and the necessity for showing good cause for any omissions. This ruling underscores the importance of adhering to procedural rules in civil litigation, ensuring that all parties are afforded the opportunity to present their case while maintaining the integrity of the judicial process. The decision is significant for practitioners in civil law, as it clarifies the limitations imposed on parti... |
| 2004 SLD 1207, 2004 SCMR 1530 | Civil Petition No. 763-L of 1999 , decided on 07.05.2002 | This case revolves around a dispute concerning the specific performance of a sale agreement under the Specific Relief Act, involving property rights and the validity of transactions under the Transfer of Property Act. The Supreme Court of Pakistan evaluated the case where the petitioner, Muhammad Munir, claimed to be a bona fide purchaser of the land after a sale-deed was executed in his favor. However, the Court found that the petitioner had not taken possession of the land and had surrendered it back to the original vendor, thus lacking any legal standing to enforce the sale agreement. The judgment underscored the necessity of maintaining possession to validate ownership claims and determined that the subsequent transactions involving the land were legally sound, thereby dismissing the petitioner's appeal. This case is significant in understanding property law and the complexities involved in determining rightful ownership.... |
| 1980 SLD 1583, 1980 CLC 1640 | Constitutional Petition No, 1046 of 1974 , decided on 23.01.1980 | In the landmark case of Mst. Zahida Khatoon Begum vs. Additional Settlement Commissioner, the Sindh High Court addressed critical issues surrounding property rights and land allotment under the Displaced Persons (Land) Settlement Act. The petitioner, Zahida Khatoon Begum, challenged a decision that set aside her earlier land allotment. The court's ruling reaffirmed the importance of legal processes in land disputes, particularly emphasizing the need for fair hearings and the preservation of rights under the law. This case highlights the complexities of land settlement in Pakistan and the role of constitutional protections in ensuring justice for displaced persons. With keywords like 'property rights', 'land allotment', and 'legal processes', this case serves as a significant reference point in discussions about land reform and displaced persons' rights in Pakistan.... |
| 2001 SLD 758, 2001 PLD 326, (2001) 83 TAX 583 | Writ Petition No. 18757 of 2000 , decided on 30.01.2001 | The case involves Punjab Beverage Company (PVT.) LTD. and the Central Board of Revenue regarding allegations of tax evasion through underreported production figures of aerated beverages. The High Court addressed the legal principles surrounding inquiries under the Sales Tax Act and Central Excise Act, emphasizing the need for thorough investigations. The decision highlighted the importance of fresh evidence in justifying new inquiries, thereby allowing the authorities to proceed with their investigation despite previous inquiries. This case reinforces the legal framework surrounding tax compliance and the powers of revenue authorities in Pakistan, making it a significant precedent in tax law. Keywords: tax evasion, inquiry, Central Excise Act, Sales Tax Act, Lahore High Court, Punjab Beverage Company.... |
| 1972 SLD 201, 1972 SCMR 300 | Civil Petitions for Special Leave to Appeal Nos. 1 , decided on 30.06.1972 | In the landmark case before the Supreme Court of Pakistan, the legal standing of the Provincial Government to file a petition against a High Court decision was scrutinized. This case involved the termination of services of respondents who served as Legal Advisers to the Lahore Municipal Corporation. The Supreme Court ruled that the Provincial Government lacked the locus standi to maintain such a petition, thereby reinforcing the autonomy of local government entities. This decision is pivotal in establishing the legal framework regarding the authority of government bodies to challenge judicial decisions affecting their employees. The ruling has significant implications for administrative law and local governance in Pakistan, emphasizing the importance of legal representation and the role of advocates in navigating complex legal challenges.... |
| 2015 SLD 651, 2015 YLR 348 | Criminal Appeal No. 488 of 2012 , decided on 01.04.2014 | In the case of Abdul Qayyum vs. The State, the Lahore High Court addressed serious concerns regarding the reliability of eyewitness testimony in a murder trial. The court scrutinized the evidence presented and found that the prosecution's case was riddled with inconsistencies. Key witnesses failed to provide credible accounts of the incident, and their statements were deemed unreliable due to dishonest improvements. The absence of a clear motive further weakened the prosecution's case. This judgment underscores the significance of credible evidence in criminal cases, as the court ultimately favored the principle of 'innocent until proven guilty' and acquitted the appellant. The decision serves as a critical reminder of the judicial system's commitment to upholding justice and ensuring that convictions are based on solid and corroborative evidence.... |
| 2017 SLD 1341, 2017 PTD 2022 | Customs Appeal No. 30/LB of 2014 , decided on 14.09.2015 | This case revolves around the misdeclaration and seizure of imported goods under the Customs Act of 1969. The case highlights critical aspects of customs regulations, emphasizing the importance of proper documentation and adherence to legal procedures during the importation process. The appellants contested the seizure of five trucks filled with foreign-origin TV remotes, arguing that the customs authorities failed to provide adequate evidence of wrongdoing. The Tribunal's decision reflects a commitment to uphold procedural fairness and the protection of rights against arbitrary actions by the customs authorities. The case underscores the significance of transparency in customs operations and the necessity for customs officials to substantiate their allegations with concrete evidence. Key terms include customs appeal, misdeclaration, legal rights, procedural fairness, and customs regulations.... |
| 2014 SLD 291, 2014 PLC 1026 | Service Appeals Nos. 48, 49 of 2001 and 52 of 2002 , decided on 09.05.2014 | The case revolves around the appeals of Nusrat Ullah Khan Niazi against adverse remarks recorded in his Annual Confidential Reports (ACRs) after his forced resignation from judicial service. The Punjab Subordinate Judiciary Service Tribunal scrutinized the circumstances leading to the resignation and the subsequent recording of adverse remarks by Countersigning Officers. The Tribunal highlighted the significance of a fair evaluation process, emphasizing that judicial officers should not be subjected to unjust remarks without credible evidence. The decision reinforced the principle that a person's integrity should be presumed innocent unless proven otherwise, particularly in the absence of any warnings or counseling prior to recording adverse remarks. This case sets a precedent for the protection of judicial officers' careers against baseless allegations and emphasizes the importance of due process in administrative evaluations.... |
| 2013 SLD 267 = 2013 PTD 2082 | C.A. No.253/LB of 2012 , decided on 13.05.2013 | In the case of Messrs Jamil Brothers Iron and Steel Merchant vs Collector Customs, the Appellate Tribunal Inland Revenue addressed issues of jurisdiction concerning the Customs Act, 1969. The tribunal emphasized that the Deputy Director of Intelligence and Investigation-FBR lacked the authority to initiate actions under Section 32 of the Customs Act, which mandates that only the importing and clearing Collectorate can address misdeclarations at the import stage. The tribunal's decision underscores the importance of jurisdiction in customs cases, highlighting that actions taken without lawful authority are void. This case illustrates the critical nature of compliance with legal frameworks in customs operations and the potential ramifications of misdeclarations. Keywords such as 'Customs Act', 'jurisdiction', 'misdeclaration', 'Intelligence and Investigation-FBR', and 'Appellate Tribunal' are trending in legal discussions, making this case relevant for ongoing debates in customs law.... |
| 1989 SLD 880, 1989 PLD 444 | Civil Petition for Leave to Appeal No.12-R of 1988 , decided on 08.04.1989 | This case revolves around the imposition of a composition fee for alleged evasion of octroi duties under the West Pakistan Municipal Committees Octroi Rules, 1964. The dispute arose when the petitioner, a lessee, unilaterally sought to discontinue an existing arrangement for octroi payments, leading to a demand for payment from the respondent. The Supreme Court addressed the mandatory nature of the rules governing such impositions, highlighting that strict compliance is necessary for any punitive action to be valid. The ruling underscores the importance of procedural adherence in fiscal matters, particularly regarding local government tax regulations. This case serves as a precedent for similar disputes concerning municipal duties and penalties, illustrating the court's commitment to ensuring fair application of the law and protecting against arbitrary financial penalties. The decision is significant for practitioners in municipal law and advocates working on tax-related cases, reinfor... |
| 2003 SLD 2594, 2003 CLC 969 | Suit No.918 of 2002 , decided on 06.11.2002 | In the case between Asian Food Industries and Ismail Industries, the Sindh High Court dealt with the issue of splitting claims under the Civil Procedure Code. The plaintiffs sought a permanent injunction and damages, alleging infringement of their trademarks and unfair competition due to the defendants’ similar candy products. The court found that the plaintiffs had previously omitted claims in an earlier suit, preventing them from reasserting those claims. The decision reinforced the principle that parties cannot be vexed twice for the same cause of action, leading to the dismissal of the suit. This case highlights the importance of thorough legal representation and the necessity of including all claims in initial filings to avoid dismissal in subsequent actions. Keywords such as 'trademark infringement', 'civil procedure', and 'injunction' are essential for understanding the implications of this ruling.... |
| 1946 SLD 17 = (1946) 14 ITR 703 | This case revolves around the interpretation of the Income-tax Act, specifically the provisions relating to the assessment of income for trusts. The Patna High Court examined the validity of joint assessments made on behalf of deities under a trust, ruling that the income should be assessed individually for each deity, reflecting their respective shares. The case also highlighted the distinction between the trustee's control over the income and the actual ownership of the trust property by the deities. The court emphasized that expenditures made for public charitable purposes by the trustee should not be excluded from tax considerations, even if not explicitly stated in the trust deed. The ruling underscores the importance of clarity in trust deeds regarding the application of income for charitable purposes. Keywords: Income-tax Act, trust assessment, charitable purposes, Patna High Court, legal interpretation, trust property, tax exemption.... | |
| 1976 SLD 496 = (1976) 105 ITR 822 | R.C. No. 34 of 1973 , decided on 24.09.1975 | In the case of R.C. No. 34 of 1973, the Hyderabad Asbestos Cement Products Ltd. challenged the exclusion of certain provisions from capital computation under the Super Profits Tax Act, 1963. The main contention was whether the amounts labeled as 'provision for breakages and damages on sales' and 'provision for contingencies and bonus' should be classified as reserves. The court analyzed the definitions of reserves and provisions, highlighting that reserves must be set aside for specific future liabilities, whereas provisions are for known liabilities where the amount cannot be accurately determined. The court concluded that since the amounts in question were not intended to be reserves and lacked proper designation, they were rightly excluded from capital computation. The decision is significant for companies seeking clarity on financial provisions versus reserves in tax matters. This ruling impacts financial reporting and taxation strategies for businesses, emphasizing the importance ... |
| 1986 SLD 1759, (1986) 161 ITR 78 | IT APPEAL No. 4 OF 1978 , decided on 11.03.1986 | In the case of IT Appeal No. 4 of 1978, the Punjab and Haryana High Court addressed the procedural intricacies surrounding the acquisition of immovable property under the Income-tax Act, 1961. The case revolved around the non-compliance of section 269D(2), which mandates the service of notices to parties involved in a transaction. The court clarified that the publication of the preliminary notice in the Official Gazette under section 269D(1) is sufficient to initiate acquisition proceedings. This decision aligns with the precedent set in CIT v. Amrit Sports Industries, reinforcing that procedural deficiencies in notice service do not invalidate the jurisdiction of the competent authority. The court emphasized the importance of adhering to statutory requirements while recognizing that certain procedural lapses do not vitiate the entire acquisition process. This ruling is significant for tax law practitioners and property owners, as it clarifies the legal framework governing property acq... |
| 2003 SLD 3951, 2003 PLD 704 | Criminal Appeal No. 352 of 2002 , decided on 20.02.2003 | In the case of Sh. Muhammad Amjad vs. The State, the Supreme Court of Pakistan addressed critical issues surrounding jurisdiction under the Anti-Terrorism Act, the standards for circumstantial evidence, and the admissibility of confessions. The case involved the abduction and murder of Shakir Lateef, a lawyer, with the accused being convicted under sections 302(a) and 365-A of the Penal Code. The court held that the circumstantial evidence presented was compelling enough to establish the guilt of the accused beyond a reasonable doubt. The judgment also emphasized the importance of ensuring that confessions are both voluntary and true, outlining the legal standards for admissibility. This case is significant for legal practitioners and students alike, as it illustrates the application of legal principles in serious criminal offenses, particularly those involving terrorism and severe penalties. Keywords related to this case include 'Anti-Terrorism Act', 'circumstantial evidence', 'confes... |
| 2007 SLD 3558, 2007 PLJ 156 | A. No. 294(K)(CS) of 2003 , decided on 02.12.2006 | In the case of Abdul Sattar vs. Deputy Post Master General, the Federal Service Tribunal addressed the issue of unlawful removal from service under the Service Tribunals Act, 1973. The Tribunal found procedural violations in the process leading to the Appellant's compulsory retirement. The Appellant's claims of being denied a fair hearing and the lack of a formal show-cause notice were upheld, leading to a modification of the penalty. The decision emphasizes the importance of adhering to principles of natural justice in employment matters, particularly for civil servants. The ruling aligns with previous judgments that advocate fair treatment of employees and highlights the Tribunal's role in ensuring justice in administrative actions. This case serves as a significant reference for future appeals regarding service removals and the necessity for due process.... |
| 2011 SLD 1934, 2011 CLD 883 | Civil Petitions Nos. 1171-L and 1172-L of 2009 , decided on 20.04.2010 | This case involves the Supreme Court of Pakistan addressing the rights of property owners in the context of a financial institution's recovery actions. The petitioners, who were not directly involved in the bank's suit, contested the auction of their property that was executed under a decree against other debtors. The court's decision highlighted the importance of protecting property rights and ensuring due process in financial recoveries. The case sheds light on the complexities of property ownership and financial law in Pakistan, particularly under the Financial Institutions (Recovery of Finances) Ordinance. The petitioners' argument centered on their right to appeal against the auction sale, which was marred by procedural errors, including the auction purchaser's failure to comply with payment terms. This ruling reinforces the legal principle that property rights must be respected, even in recovery actions, and underscores the need for financial institutions to adhere to legal stand... |
| 2021 SLD 314, 2021 PLJ 36 | C.P. No. D-910 of 2019 , decided on 20.08.2019 | In this case, the petitioners, former employees of Pakistan Steel Mills, sought a writ of quo warranto for their promotion to the position of Deputy Chief Engineer, claiming that the appointment of current acting officers was unlawful. The Sindh High Court ruled against the petitioners, highlighting that they did not possess the necessary qualifying service as per the amended service rules. The court reinforced the principle that judicial review does not extend to appointments made within civil service unless clear evidence of illegality is presented. The decision emphasized the need for petitioners to establish themselves as aggrieved parties and adhere to procedural timelines to avoid being barred by laches. The ruling underscores the judiciary's limited role in administrative matters concerning promotions, particularly in public service contexts.... |
| 1985 SLD 86, 1985 PTD 523 | Case Referred No. 106 of 1977 , decided on 31.12.1982 | This case discusses the implications of the Income Tax Act, 1961, particularly focusing on the penalties associated with the failure to furnish an estimate of advance tax. The ruling clarifies the burden of proof required to establish reasonable cause, emphasizing that the burden rests on the assessee. The judgment highlights the discretion of the Income Tax Officer in imposing penalties, which must be based on a thorough examination of the circumstances surrounding each case. The decision is significant for understanding the nuances of tax law compliance and the judicial interpretation of reasonable cause in tax assessments. The case serves as a precedent for similar cases where taxpayers contest penalties for failure to file advance tax estimates, underscoring the importance of maintaining accurate financial records and timely submissions to avoid penalties.... |
| 1992 SLD 761, 1992 PLC 334 | SUK-19, 47 and 82 of 1990 , decided on 27.03.1991 | This case revolves around the jurisdiction of the Labour Court concerning employees of the West Pakistan Water and Power Development Authority (WAPDA). The main legal issue was whether the Labour Court had the authority to entertain grievances from WAPDA employees, who had been declared civil servants under the West Pakistan Water and Power Development Authority Act of 1958. The Tribunal concluded that the Labour Court lacked jurisdiction as these employees had a specific remedial forum available to them under the mentioned Act. The decision underlines the importance of understanding the jurisdictional boundaries set forth by legislative amendments and affirms that grievances related to civil servant status must be addressed through the Service Tribunal. This case highlights the intersection of labor law and civil service regulations, emphasizing the exclusive rights and protections available to civil servants under Pakistani law.... |
| 1989 SLD 1791, 1989 SCMR 1595 | Civil Petition for Leave to Appeal Nos. 71 and 72 , decided on 26.02.1989 | This Supreme Court case involves a civil petition for leave to appeal concerning the Income-tax Act of 1922. The petitioner, Siddique Textiles Ltd, challenged the decision of the Lahore High Court regarding the assessment made by the Income-tax authorities. The key legal issue centered around the interpretation of Section 13 of the Income-tax Act, which relates to the basis of tax assessments. The Court examined the arguments presented by the petitioner's counsel, who cited several precedents to support their position. Ultimately, the Supreme Court affirmed the High Court's decision, stating that the assessment was carried out honestly and that the relevant factors were duly considered. The decision emphasized the importance of factual appreciation in tax assessments, indicating that differences in opinion on the assessment's honesty were not sufficient grounds for granting leave to appeal. This case highlights critical aspects of tax law compliance and judicial interpretation in Pakis... |
| 2021 SLD 2073, 2021 PLJ 543 | W.P. No. 232398 of 2018 , decided on 23.06.2020 | In the case of W.P. No. 232398 of 2018, the Lahore High Court addressed a constitutional petition concerning the ownership of land based on a registered sale deed. The petitioner, Munir Ahmad, faced issues in securing mutation for the property due to prior transactions that complicated ownership claims. The court noted that the sale deed had been partially cancelled, and various legal proceedings had transpired, including a civil suit that declared the sale deed as fake. The court ultimately directed the case to be reviewed by a specialized commission to ensure fair adjudication of the issues surrounding property ownership, emphasizing the importance of due process in resolving property disputes. This case highlights the complexities involved in land ownership disputes in Pakistan, particularly in relation to the Lahore Development Authority's regulatory framework.... |
| 2002 SLD 1752, 2002 PLC 306 | Civil Appeal No. 48 of 2001 , decided on 11.10.2001 | This case revolves around the status of civil servants in the Northern Areas of Pakistan. The Supreme Court addressed whether employees of the Northern Areas are classified as civil servants under the Civil Servants Act. The Court ruled that the appellant, a Sub-Inspector of Police, could not seek remedy from the Federal Service Tribunal because his employment did not fall under the definition of a civil servant as outlined in the law. The judgment emphasized the distinction between civic rights and the legal status of employment, suggesting that until a dedicated service tribunal is established for Northern Areas employees, they could seek redressal through civil courts. The decision underscores the complexities surrounding the legal framework governing employment and rights in the Northern Areas, which have historically faced jurisdictional ambiguities. This case is significant for understanding the legal rights of civil servants in Pakistan, particularly in regions with unique admin... |
| 2011 SLD 1693, 2011 PLC 580 | Intra-Court Appeals Nos.118 and 215 of 2009 in Wri , decided on 16.06.2010 | This case adjudicated by the Lahore High Court involved the restoration of pension benefits for retired civil servants after a 15-year commutation period. The court examined the implications of pension rights under the Civil Servants Act and the Pension Rules, emphasizing that pensions must not only compensate for past service but also provide economic security in retirement. The ruling underscored the importance of ensuring that pension amounts reflect current economic conditions, thus reinforcing the legal and moral obligation to uphold the rights of retired civil servants. The decision aligns with constitutional guarantees of livelihood and economic justice, highlighting significant precedents and legal interpretations regarding pension schemes in Pakistan.... |
| 2000 SLD 2073, 2000 CLC 1806 | First Rent Appeal No. 32 of 1995 , decided on 27.11.1998 | This case revolves around a rental dispute under the Cantonments Rent Restriction Act, where the landlord, represented by her daughter, sought the ejectment of the tenant due to bona fide personal need. The court highlighted the importance of the landlord-tenant relationship and the necessity for tenants to contest claims effectively. Despite previous litigation, the court found no merit in the tenant's defense, leading to a dismissal of the appeal. The decision underscores the significance of timely and effective legal representation in rental disputes, especially concerning personal needs of landlords. Keywords include 'Cantonment Rent Restriction,' 'bona fide need,' 'landlord-tenant relationship,' and 'ejectment order.'... |
| 1977 SLD 1202, (1977) 108 ITR 309 | TAX CASE Nos. 421 AND 422 OF 1971 , decided on 11.10.1976 | In the case of Venkatesa Colour Works v. Commissioner of Income Tax, the Madras High Court addressed the deductibility of compensation paid to workers upon the closure of a business under the Income-tax Act, 1961. The court ruled that the liability to pay such compensation arises only upon the actual closure of the business, as per Section 25FFF of the Industrial Disputes Act, 1947. The facts revealed that although the partners intended to close the factory on April 10, 1967, the actual closure occurred on July 15, 1967. Therefore, the compensation paid was not considered an expenditure incurred for the purpose of carrying on business, thus disallowing the deduction claims under sections 37(1) and 28(i). This ruling emphasizes the importance of determining the timing and nature of liabilities in tax assessments, particularly in relation to business closures and the associated worker compensation. The decision serves as a significant reference for future cases involving business expendi... |
| 2007 SLD 3146, 2007 PTR 1 | Civil Petition No. 3184-L of 2001 , decided on 04.07.2006 | In the case of Commissioner of Income Tax vs. Dawood Hercules Chemicals Ltd., the Supreme Court of Pakistan addressed the nuances of tax liability concerning the timely filing of estimates under the Income Tax Ordinance, 1979. The case revolved around whether a two-day delay in filing an estimate had any bearing on the company's overall tax obligations. The Lahore High Court had previously ruled in favor of the company, allowing their petition based on the timely submission of a revised estimate. The apex court, reinforcing the lower court's decision, emphasized the importance of the revised estimate and the company's compliance with tax obligations. This case highlights critical aspects of tax law, particularly the interpretation of timely filings and the relevance of previous defaults in light of subsequent actions. Legal practitioners should note the implications of this ruling for future tax disputes, especially regarding the procedural adherence to tax regulations. Keywords: tax l... |
| 2003 SLD 2636, 2003 CLC 1176 | Civil Revision No.201 of 2001 , decided on 19.03.2003 | In the case of Civil Revision No.201 of 2001, the Peshawar High Court dealt with significant issues concerning the Civil Procedure Code (V of 1908). The case revolved around the dismissal of an application for setting aside an ex parte decree, which was found to be improperly handled by the trial court. The court emphasized the importance of proper legal procedures and timelines, ultimately allowing the revision petition. This case highlights the critical nature of adhering to legal protocols in civil proceedings, ensuring fair access to justice for all parties involved.... |
| 2015 SLD 2864 = 2015 CLD 1351 | Execution No. 36 of 2001 , decided on 17.03.2015 | This case revolves around the execution proceedings initiated by Habib Bank Limited against National Fibers Limited under the Companies Ordinance and Civil Procedure Code. The applicants, who are majority shareholders of National Fibers, sought restitution of the company's property sold in an auction. The Sindh High Court, presided by Justice Munib Akhtar, ruled that the provisions of the Companies Ordinance, particularly section 410, do not automatically apply unless directed by the court. The court also clarified that the applicants' request for restitution was essentially an enforcement of a compromise decree rather than a reversion to the original state. This ruling highlights the complexities of corporate law and the significance of judicial determinations in restitution claims. Keywords for SEO optimization include 'restitution of property', 'Companies Ordinance', 'Civil Procedure Code', 'execution proceedings', and 'high court decisions'. These terms are trending and relevant fo... |
| 1985 SLD 1011, 1985 SCMR 1928 | Civil Petition for Special Leave to Appeal No. 489 , decided on 22.06.1985 | This case revolves around a dispute regarding ownership of land and the legality of construction over said land. The petitioners, claiming to be joint owners of the land, sought an interim injunction against the respondents who had allegedly occupied the land illegally. Initially, the trial court rejected their application for an injunction; however, upon appeal, the Additional District Judge granted the injunction. The respondents challenged this order in the High Court, which ultimately set aside the injunction. The Supreme Court, upon review, upheld the High Court’s decision, emphasizing the risk of construction undertaken during the legal proceedings. The case underscores the principles of property rights and the procedural aspects of seeking interim relief in civil matters, as outlined in the Civil Procedure Code. This summary includes key legal terms that are currently trending in property law and civil procedure, ensuring relevance in legal discourse.... |
| 1984 SLD 603, 1984 SCMR 678 | Criminal Petition No. 75/11 of 1983 , decided on 28.03.1984 | This case revolves around a criminal petition concerning the murder of Ali Aksar, where the petitioner, Sattar Khan, sought to challenge the acquittal of co-accused and the sentence of Rashid Khan. The Supreme Court's decision emphasized the significance of the circumstances leading to the death, particularly the allegations of illicit relations, which influenced the judgment. The ruling highlighted the importance of self-defense in violent confrontations and the legal implications of familial relationships in criminal cases. The Court concluded that the High Court's alteration of the conviction was appropriate given the context of the events, and the petition was ultimately dismissed, reinforcing the legal principle that self-defense must be thoroughly considered in such cases.... |
| 2000 SLD 2025, 2000 CLC 1482 | Civil Revision No. 173-D of 1987 , decided on 21.12.1999 | This case revolves around a pre-emption suit under the Punjab Pre-emption Act, where the Lahore High Court affirmed the lower courts' decisions that recognized the respondents' superior right as co-sharers in the Khata. The principle of 'sinker' played a crucial role, as the vendee's association with other vendees led to the loss of his rights. The court emphasized the importance of evidence and the proper application of legal principles in pre-emption cases. Ultimately, the court dismissed the petition, reinforcing the rights of co-sharers in property disputes, which is a significant aspect in civil law and property rights. This case highlights the complexities of property law in Pakistan, especially regarding co-ownership and pre-emption rights. It is crucial for legal practitioners to understand these nuances when representing clients in similar disputes.... |
| 2023 SLD 6545 | CP D 5842 of 2022 , decided on 22.12.2022 | In the landmark case CP D 5842 of 2022, adjudicated by the Sindh High Court, the court examined critical aspects of the Income Tax Ordinance, 2001. With a focus on sections 4C and 4B, the court sought to address pressing issues related to tax compliance and the rights of taxpayers. This case is pivotal for legal practitioners and taxpayers alike, as it sets forth essential guidelines on how tax laws should be interpreted and applied. The decision highlights the court's commitment to ensuring fairness in tax matters and provides a framework for resolving disputes that may arise in the context of income taxation. Legal representatives from both sides presented compelling arguments, leading to a thorough examination of the legal provisions at hand. The outcome of this case not only impacts the parties involved but also serves as a reference point for future taxation cases within the jurisdiction. The ruling reinforces the necessity for clarity in tax legislation and the importance of judi... |
| 2014 SLD 1414, 2014 YLR 510 | Civil Revision No.398 of 2010 , decided on 30.09.2013 | In the case of Civil Revision No.398 of 2010, the Peshawar High Court addressed the rights of occupancy tenants under the Khyber Pakhtunkhwa Tenancy Act, 1950. The petitioners, NAJEEBULLAH and 25 others, claimed ownership of a suit-land against the respondent, AMINUR-REHMAN, asserting that the respondents were merely tenants and could not acquire proprietary rights. The court examined the revenue records, which indicated that the respondents had acquired full ownership of the land without compensation due to their status as occupancy tenants under the relevant tenancy laws. The court highlighted the importance of the Punjab Tenancy Act, 1887, and the N.-W.F.P. Tenancy Act, 1950, in determining tenant rights and ownership claims. Ultimately, the court dismissed the petitioners' claims, reinforcing the legal protections afforded to tenants who had occupied land without paying rent. This case emphasizes the significance of understanding tenant rights in the context of evolving tenancy law... |
| 2006 SLD 3616, (2006) 284 ITR 371 | WTC No. 1 OF 1991 , decided on 24.04.2006 | In the case of Commissioner of Wealth Tax, Patiala v. Mangat Rai Dhanda, the Punjab and Haryana High Court addressed significant issues under the Wealth-tax Act, 1957, particularly focusing on exemptions and deductions applicable to partners in a firm. The judgment clarified that where the issue raised by the revenue is already adjudicated by the jurisdictional High Court, it would be inappropriate to revisit the matter. The Court emphasized the legal standing of partners in claiming deductions for property owned by a firm, reinforcing the notion that partners possess specific interests in the firm's assets. This ruling aligns with established legal principles, ensuring that partners can rightfully claim deductions under section 5(1)(iv) of the Wealth-tax Act, thereby promoting fairness in tax assessments. The decision not only sets a precedent but also enhances the understanding of wealth taxation as it pertains to partnership firms, making it a crucial reference for future cases. Key... |
| 1953 SLD 160, 1953 PLD 588 | Appeal No. 891 of 1952 , decided on 23.06.1953 | The case revolves around the interpretation of the law regarding self-defense and provocation in homicide cases. The Lahore High Court, through its ruling, clarified that when an individual kills another in self-defense or under grave provocation, the intention to kill is absent, thus negating the possibility of a murder conviction under section 304 (1) of the Pakistan Penal Code. This decision aligns with the principles laid out in earlier cases, emphasizing the significance of legal precedents in guiding judicial decisions. The court's ruling is pivotal in shaping the understanding of legal liability in cases of homicide, particularly concerning the concepts of intent and provocation. The court's reliance on established legal doctrines reinforces the necessity for consistency in judicial interpretations, ensuring that justice is served while adhering to constitutional mandates. Keywords: Lahore High Court, self-defense, provocation, homicide law, Pakistan Penal Code, legal precedents... |
| 2002 SLD 573, 2002 PTD 1530, (2003) 87 TAX 306 | Writ Petitions Nos. 13135 and 13187 of 1996 , decided on 28.02.2002 | In the Lahore High Court case of ORIENT LABORATORIES (PVT.) LIMITED vs. FEDERATION OF PAKISTAN, the court addressed the issue of sales tax exemption related to customs duties. The case revolved around the interpretation of the Sales Tax Act, 1990, and the Customs Act, 1969, particularly in terms of the relevance of the Letter of Credit opening date for tax exemptions. The judgment referenced a Supreme Court ruling which clarified that the date of opening a Letter of Credit is not pertinent under the Customs Act. This ruling implies significant implications for businesses seeking tax exemptions and highlights the need for clarity in tax law provisions. The outcome of the case underscores the importance of understanding the interplay between different tax laws and their provisions. Businesses must stay informed about such legal interpretations to effectively manage their tax liabilities and compliance requirements.... |
| 2022 SLD 180, 2022 SCMR 133 | CONST. PETITION NO. 9 OF 2010 AND CRIMINAL ORIG. P , decided on 25.10.2021 | The Supreme Court of Pakistan's ruling on the CONST. PETITION NO. 9 OF 2010 and CRIMINAL ORIG. PETITION NO. 7-K OF 2017 addresses significant issues related to land encroachment in Karachi. The court highlighted the illegal occupation of public lands, particularly around the Gujjar Nallah, Orangi Nallah, and Mehmoodabad Nallah, which are vital for stormwater drainage. The court determined that previous leases granted for these lands were unlawful, prompting the removal of encroachments to safeguard the city's infrastructure against flooding. The decision also involved the demolition of the Nasla Tower, which was constructed on encroached land. The court's verdict calls for immediate action from local authorities to restore and protect public amenities, ensuring that community spaces are preserved for public use. This case underscores the importance of legal compliance in land management and the responsibilities of government agencies in maintaining public properties. Keywords: land enc... |
| 2019 SLD 2241, 2019 PLJ 68 | C.R. No. 1610 of 2015 , decided on 22.02.2018 | This case revolves around the cancellation of an energy consumption bill based on an audit objection by FESCO Ltd. The Lahore High Court addressed the issue of whether the consumers were given adequate opportunity to respond to the audit findings. The court highlighted that the audit note was not binding and that consumers should not be held accountable for departmental errors. The decision underscores the necessity for utility companies to adhere to procedural fairness, particularly when making demands for payment. It also reiterates the importance of adhering to statutory limitations in legal proceedings. The ruling is significant in maintaining consumer rights against arbitrary demands by utility providers, setting a precedent for similar cases. The judgment aims to prevent utility companies from making unlawful demands without due process, promoting a fair and just legal framework in consumer protection.... |
| 2011 SLD 2864 = (2011) 338 ITR 94 | This case revolves around the interpretation of the Income-tax Act, particularly section 115J, which deals with zero-tax companies. The Bombay High Court examined the validity of the Assessing Officer's claims against the certified accounts of Adbhut Trading Co. (P.) Ltd. The court reinforced that certified financial statements under the Companies Act cannot be contested by tax authorities. This ruling is significant for businesses relying on certified accounts for tax purposes, ensuring that their financial reporting is respected in tax assessments. The decision aligns with the Supreme Court's precedent in Apollo Tyres Ltd. v. CIT, emphasizing the importance of adhering to established accounting standards. Legal professionals should note this case as it clarifies the boundaries of tax assessments in relation to certified accounts, a trending topic in corporate law.... | |
| 2000 SLD 1760 = 2000 CLC 52 | Writ Petitions Nos.4149 and 4150 of 1999 , decided on 02.07.1999 | This case revolves around the implications of the Punjab Pre-emption Act, specifically sections 6 and 35, and the constitutional jurisdiction under Article 199 of the Constitution of Pakistan. The Lahore High Court addressed the procedural dynamics of pre-emption suits and the necessity for petitioners to maintain consistency in their arguments across different judicial proceedings. The court's decision underscores the principle that parties cannot raise issues that were previously abandoned in earlier courts, thereby reinforcing the importance of procedural integrity in judicial processes. This ruling serves as a critical reference for future litigants regarding the strategic considerations involved in pre-emption claims and the potential consequences of failing to assert claims in a timely manner. The case highlights the intricate interplay between statutory provisions and constitutional review, providing valuable insights for legal practitioners navigating similar disputes.... |
| 2010 SLD 420 = 2010 CLC 432 | Civil Suit No.1241 and C.M.As. Nos.8642, 8959, 896 , decided on 17.12.2009 | In the case of Civil Suit No.1241, the Sindh High Court dealt with a significant legal dispute involving the termination of a cultivation contract between Qamaruddin Arain and the Federation of Pakistan. The plaintiff claimed that the notice issued for termination was illegal and sought various forms of relief, including a declaration against the notice and cancellation of subsequent contracts awarded to third parties. The court examined the principles of the Civil Procedure Code, particularly concerning the rejection of plaints under Order VII, rule 11. The court found that the issues raised had already been addressed in a previous constitutional petition, establishing the doctrine of res judicata. The ruling emphasized the necessity of pursuing claims in the appropriate civil court rather than re-litigating settled matters. This case highlights the importance of understanding contractual rights, the implications of termination notices, and the procedural aspects of civil litigation i... |
| 2020 SLD 1561, 2020 SCMR 1507 | Civil Petition No. 4188 of 2019 , decided on 05.07.2020 | In the case of Civil Petition No. 4188 of 2019, the Supreme Court of Pakistan addressed the petitioner's request for security arrangements for a Shiite Muslim procession during Moharram-ul-Haram. The petitioner sought a mandamus order for the Deputy Commissioner Chakwal to implement security measures, citing the constitutional right to practice religion. The court ruled that security plans established by government functionaries are not justiciable issues, highlighting the need for autonomy in decision-making for public safety. The ruling emphasized that while citizens have the right to profess their religion, the state must regulate these freedoms in the interest of public order and safety. The court noted the previous measures taken for security during similar events, thus dismissing the petition.... |
| 2008 SLD 665 = 2008 CLC 252 | Civil Revision No.1571 of 2007 , decided on 02.11.2007 | This case revolves around a civil revision concerning a pre-emption suit where the Lahore High Court ruled on the dismissal of the petitioner's case for non-production of evidence. The petitioner, Muhammad Bashir, sought possession of land through pre-emption rights but faced repeated adjournments in presenting evidence. The court noted that the Trial Court had not required the petitioner to appear in person or produce all necessary documents. The High Court emphasized the importance of considering all evidence before dismissing a suit, and ultimately granted the petitioner another chance to present his case. This decision underscores the court's commitment to ensuring a fair hearing and the application of proper legal standards in procedural matters. Keywords such as 'Civil Revision', 'Pre-emption Suit', 'Lahore High Court', and 'Evidence Production' are vital to understanding the legal implications of this case.... |
| 1969 SLD 648, (1969) 71 ITR 463 | IT REFERENCE No. 124 OF 1964 , decided on 07.03.1968 | In the case of Commissioner of Income Tax v. Kejriwal Traders, the Calcutta High Court examined the complexities surrounding the registration of a firm under the Income-tax Act, specifically focusing on section 185. The court addressed the legal interpretation of partnership deeds and the implications of partner retirement on the continuity of the partnership. The judgment clarified that registration of a partnership under section 26A requires a valid instrument of partnership that specifies the individual shares of the partners for the entire accounting period. The court ruled that the Tribunal erred in allowing a partial registration, emphasizing that registration must be annual and cannot be split across different partnership structures during the same assessment year. This ruling is significant for legal professionals and businesses navigating partnership registrations and compliance under the Income-tax Act, highlighting the necessity for clear and comprehensive partnership agreem... |
| 1969 SLD 16, 1969 SCMR 942 | Civil Petition for Special Leave to Appeal No. 318 , decided on 10.10.1967 | In this case, Jahan Khan challenged the transfer of a composite property in Sheikhupura, which was transferred to Suleman by the Chief Settlement Commissioner. The Supreme Court of Pakistan ruled that the petition was dismissed due to laches, as the petitioner had not shown sufficient interest to oppose the transfer for five years. The decision underscored the necessity of prompt legal action and clarified the petitioner's lack of locus standi. The ruling was based on constitutional grounds, specifically Article 98, highlighting the significance of legal timeliness. This case illustrates the legal principle of laches and the importance of being proactive in legal claims, especially in property disputes.... |
| 1952 SLD 121, 1952 PLD 219 | Revision Petition No. 25 of 1951 , decided on 23.10.1951 | This case revolves around the revision petition filed by Mehraj Din against the order of the Subordinate Judge concerning a mortgage recovery suit brought by Mst. Rafia Begum. The core issue was whether the previous suit's decree, which involved only the recovery of interest, barred the current claim for the principal amount due on the mortgage. The court highlighted procedural irregularities, particularly regarding the lack of recorded statements about admissions in the plaint. The ruling emphasized the necessity for proper judicial process, including the right to explain admissions, thereby enhancing the integrity of legal proceedings. The judgment also touches upon the implications of the Evidence Act, Court Fees Act, and the Civil Procedure Code, reinforcing the importance of following legislative requirements in judicial matters. The case serves as a crucial reference for understanding procedural fairness in civil litigation, especially concerning the admission of evidence and the... |
| 1977 SLD 226, 1977 PLD 1 | Transfer Miscellaneous Application No. K-27 of 197 , decided on 22.10.1976 | This case revolves around the jurisdiction of the Supreme Court regarding the transfer of cases between High Courts in Pakistan. The petitioner, Mir Hassan, sought to transfer a criminal revision case involving respondents Tariq Saeed and Zia Abbas from one High Court to another. The Supreme Court, however, clarified that under Article 175(2) of the Constitution, it lacks the authority to transfer cases pending in one High Court to another. The Court further elaborated that the term 'new High Court' as defined in the High Courts (Establishment) Order is now obsolete, and existing High Courts established under the Constitution should not be treated as 'new'. This ruling is significant in understanding the limitations of the Supreme Court's jurisdiction and the historical context of the High Courts' establishment in Pakistan.... |
| 1984 SLD 760, 1984 SCMR 1051 | Civil Petition for Special Leave to Appeal No 550- , decided on 13.11.1983 | In the case of Civil Petition for Special Leave to Appeal No 550-R of 1983, the Supreme Court of Pakistan addressed the issue of promotion eligibility within the civil service framework. The case stemmed from a decision by the Central Service Tribunal that favored the respondent, Ramzan Muhammad Chaudhry, in a service appeal regarding promotion. The court emphasized the distinction between eligibility and prospects of promotion, ruling that the Tribunal lacked the authority to alter promotion decisions made by the competent authority. The Deputy Attorney-General cited a precedent to support this stance, arguing that the Tribunal's interference was unwarranted. Ultimately, the Supreme Court determined that the matter did not raise any question of law of public importance, thus denying the leave to appeal. This case highlights the legal nuances surrounding civil service promotions and the limitations of judicial review in administrative decisions.... |
| 1981 SLD 542, 1981 SCMR 970 | Civil Petition for Special Leave to Appeal No. 903 , decided on 11.02.1981 | This case revolves around the interpretation of land classification under the Displaced Persons (Compensation and Rehabilitation) Act, specifically addressing whether a piece of land could be classified as agricultural or a building site. The Supreme Court of Pakistan upheld the authority of the Settlement and Rehabilitation Authorities in making such determinations, emphasizing the importance of lawful jurisdiction in administrative decisions. This ruling reinforces the principle that judicial intervention is not warranted unless there is a clear indication of error in the authorities' findings. The decision highlights the balance between administrative authority and judicial oversight, relevant in property disputes involving displaced persons. Keywords for SEO include 'land classification', 'Supreme Court of Pakistan', 'Displaced Persons Act', 'jurisdiction', 'property law', and 'administrative law'.... |
| 1959 SLD 324, (1959) 37 ITR 288, (1959) 1 TAX 293 | CIVIL APPEAL Nos. 679 AND 680 OF 1957 , decided on 14.05.1959 | In the landmark case of Lalchand Bhagat Ambica Ram v. Commissioner of Income Tax, the Supreme Court of India addressed significant issues regarding the assessment of income under the Income Tax Act, 1961. The case revolved around the encashment of high denomination notes totaling Rs. 2.91 lakhs by the appellant during the assessment year 1946-47. The appellant, a merchant dealing in grains, claimed that these notes were part of its legitimate cash balances. The Income Tax Officer rejected this claim, attributing the amount to undisclosed profits based on circumstantial evidence and interpolations in the accounts. The Appellate Assistant Commissioner upheld this view, but the Tribunal ultimately accepted the appellant's explanations regarding the cash entries. The Supreme Court intervened, ruling that the findings of the tax authorities were based on conjectures and lacked sufficient evidence. The Court underscored the importance of relying on documented evidence and the principle that ... |
| 2001 SLD 1822, 2001 PLC 194 | Appeal No.327-R of 1997 , decided on 28.06.1997 | In the case of Fazal Ahmed Jat vs. Secretary, Establishment Division, the Federal Service Tribunal addressed the legality of the suspension of a civil servant under the Government Servants (Efficiency and Discipline) Rules, 1973. The appeal arose after the appellant, who was suspended due to allegations of misconduct and corruption, sought to overturn the suspension order. The Tribunal analyzed the provisions of the Service Tribunals Act and the relevant disciplinary rules, ultimately ruling that the suspension was valid and that the appellant's appeal was competent. The case highlights the balance between the rights of civil servants and the need for effective governance, emphasizing that allegations of misconduct warrant careful consideration in disciplinary actions. The decision reinforces the legal framework surrounding civil servant discipline and the procedural requirements for suspension and appeals, providing clarity for future cases involving similar issues.... |
| 2017 SLD 1809, 2017 SCMR 1543 | Criminal Appeal No. 58 of 2013 , decided on 19.04.2017 | In the case of Zahid Iqbal, the Supreme Court of Pakistan dealt with a gruesome triple murder where a husband, wife, and their young son were killed. The court noted the brutal nature of the crime, with the appellant identified through eyewitness accounts and forensic evidence. The decision emphasized the importance of justice in cases involving extreme violence, particularly against innocent victims, including a child. The court reaffirmed the death penalty as an appropriate sentence for such brutal acts, highlighting the necessity of maintaining law and order in society. The ruling reinforces the legal precedent for handling serious criminal offenses, ensuring that the justice system remains vigilant against acts of violence. The case attracted considerable attention due to its disturbing details and the implications for criminal law in Pakistan, particularly regarding the enforcement of penalties for murder. Keywords such as 'death penalty', 'murder case', 'Supreme Court of Pakistan... |
| 1983 SLD 427, 1983 SCMR 713 | Civil Petition No. 355 of 1982 , decided on 12.02.1983 | In the landmark case Civil Petition No. 355 of 1982, the Supreme Court of Pakistan addressed issues surrounding the belated challenge to a transfer order issued in 1960 and a P.T.D. from 1967. The petitioner, Daulat Ali, attempted to argue against these long-standing orders, citing procedural rights under the Civil Procedure Code. However, the Supreme Court upheld the High Court's decision, emphasizing that the significant delay in raising these challenges undermined the merit of the petition. This case highlights the importance of timely legal recourse and the discretionary powers of courts in managing cases that are significantly delayed. It serves as a critical reminder for legal practitioners on the importance of adhering to procedural timelines and the potential consequences of inaction. Key legal principles from the Constitution of Pakistan and relevant laws were discussed, making this a significant case in the legal landscape of Pakistan.... |
| 2015 SLD 2275, 2015 MLD 1447 | W.P. No. 2177 of 2009 , decided on 03.06.2015 | In the case of Mst. Khadija Qurban vs. Federal Government Employees Housing Foundation, the Islamabad High Court addressed the issue of maintainability of a constitutional petition under Article 199 of the Constitution of Pakistan. The petitioner sought the allotment of a plot in a housing scheme, claiming that she was entitled to it despite her husband also being a government employee and having applied for a plot. The court clarified that both spouses are considered distinct persons in legal terms, but since the petitioner had signed an undertaking agreeing to the housing scheme's terms, she was bound by them. The court highlighted the importance of the principle that where an alternate and efficacious remedy exists, a constitutional petition is not maintainable. The court concluded that the petitioner had a clear alternate remedy available through arbitration and thus dismissed the petition. This case serves as a significant reference point for understanding the limits of constituti... |
| 1979 SLD 1491 = 1979 PCRLJ 432 | Criminal Appeal No. 140 and Confirmation Case No. | In the case of Jamil Ahmed vs. The State, the Sindh High Court reviewed the appeal of Jamil Ahmed, who was convicted of murdering his father-in-law, Afzal Khan. The incident occurred on February 1, 1974, when Jamil allegedly attacked Afzal with a knife during a confrontation at the latter's home. Eyewitnesses, including neighbors, testified to seeing Jamil commit the act, and Afzal's dying declaration corroborated their accounts. The court found that Jamil's actions were deliberate and premeditated, with no evidence of provocation that could reduce the charge from murder to a lesser offense. The appeal was dismissed, and the death sentence was confirmed, highlighting the court's stance on serious crimes against family members and the importance of upholding the rule of law. Key terms include murder, eyewitness testimony, dying declaration, domestic violence, and capital punishment.... |
| 2013 SLD 170 | ITA No.495/LB/2011 , decided on 06.06.2013 | This case revolves around the appeal filed by the Commissioner Inland Revenue against the decision of the CIR(A) regarding the tax assessment of Mr. Imtiaz Rafi Butt for the tax year 2008. The Taxation Officer had assessed a loss of Rs. 1,664,347 after disallowing various expenses deemed unverifiable. The CIR(A) had granted relief by curtailing some additions without providing adequate justification, which was contested by the CIR. The Appellate Tribunal highlighted the importance of adhering to the Income Tax Ordinance, 2001, and the necessity for clear reasoning when amending assessments. The final decision reinstated the Taxation Officer's assessment, emphasizing the legal framework surrounding tax deductions and the obligation of taxpayers to substantiate their claims with verifiable evidence. This case is significant in tax law, particularly regarding the treatment of unverifiable expenses and the standards for justifying appeals in tax assessments.... |
| 1977 SLD 151, 1977 SCMR 239 | Civil Appeal No. 5 of 1971 , decided on 04.05.1976 | In the landmark case of The Lahore Improvement Trust vs. Col. Bashir Hussain, the Supreme Court of Pakistan addressed critical issues surrounding land acquisition and the procedural requirements for making awards. The case arose from a dispute over the University Campus Scheme, published in the Gazette in 1954, and the subsequent award made by the Land Acquisition Collector in 1960. The respondents challenged the validity of the award, claiming they were not given proper notice as required by law. The High Court initially ruled in favor of the respondents, leading to an appeal by the Lahore Improvement Trust. The Supreme Court, after considering the arguments presented by both parties, emphasized the importance of procedural compliance in land acquisition cases. The Court noted that the objections raised by the respondents were subsequently referred to the tribunal and resolved on their merits, affirming the validity of the award. This case highlights the balance between administrative... |
| 2020 SLD 607, 2020 PTD 562 | S.T.A. No. 526/LB of 2019 , decided on 13.05.2019 | In the case of M/S Famous Sweets vs. The CIR(A), the Appellate Tribunal Inland Revenue addressed significant issues regarding sales tax liability and registration requirements under the Sales Tax Act, 1990 and the Sales Tax Rules, 2006. The taxpayer, M/S Famous Sweets, contested a show-cause notice issued by the tax authority asserting a sales tax liability based on discrepancies found during income tax audits. The tribunal found that the taxpayer had been deregistered in 2004 and was not required to comply with the provisions of the Sales Tax Act as an unregistered person. The decision emphasized that tax invoices could only be issued by registered persons, and the department's actions lacked legal support. The tribunal's ruling is crucial for understanding the obligations of registered versus unregistered persons in tax compliance. This case highlights the importance of proper registration and compliance with tax laws, providing clarity on the legal framework governing sales tax. Key... |
| 2006 SLD 734, (2006) 93 TAX 245 | IT REFERENCE No. 411 OF 1983 , decided on 26.08.2004 | This case revolves around the interpretation of Section 4 of the Income Tax Act, 1961, particularly in relation to the treatment of receipts from tenancy agreements. The assessee, who was not a tenant but the landlord, attempted to classify compensation received from the sale of a property as a capital receipt. However, the court found that the proper classification was as a revenue receipt, subjecting it to tax. The judges highlighted the importance of clearly distinguishing between capital and revenue receipts, especially in cases involving tenant rights and landlord responsibilities. This case underscores the complexities involved in property transactions and the necessity for accurate legal interpretation in tax matters. Keywords: Income Tax Act, capital receipt, revenue receipt, tenancy rights, landlord responsibilities.... |
| 2012 SLD 983, 2012 CLD 873 | Appeal No.86 of 2006 , decided on 12.01.2012 | This case revolves around the appeal filed by Rehan Ahmed, the Chief Executive Officer of Mubarak Textile Mills Limited, against the decision of the Securities and Exchange Commission of Pakistan regarding the increase in his company's shareholding. The Commission determined that the increase was due to inter-family transactions, which do not qualify for exemptions under the Listed Companies (Substantial Acquisition of Voting Shares and Takeovers) Ordinance. The penalty imposed was significantly lenient compared to the maximum allowed, showcasing the Commission's discretion in enforcement. The case underscores the importance of compliance with disclosure requirements in corporate governance and the regulatory framework surrounding share acquisitions. Key terms include 'substantial acquisition', 'voting shares', and 'corporate compliance', which are essential for understanding the implications of this ruling on company directors and stakeholders.... |
| 1983 SLD 1359, 1983 PLC 191 | 765/1350 of 1980 , decided on 21.09.1982 | In the case of Abdul Ghafoor vs. Secretary to Government of Punjab, the appellant, a retired Assistant, sought pro forma promotion based on a re-determination of seniority. After a thorough review, the Service Tribunal of Punjab determined that the appeal was not maintainable under section 4(b) of the Punjab Service Tribunals Act, 1974. The court highlighted the importance of jurisdiction in such cases, confirming that while the appellant had been granted due seniority, the request for promotion fell outside the Tribunal's authority. The ruling underscores the limits of administrative tribunals regarding personnel matters, reinforcing that proper procedures should be adhered to by the concerned departments. This case serves as a significant precedent in understanding the boundaries of tribunal powers in employment-related disputes, particularly in the context of public service promotions. Keywords: Punjab Service Tribunals Act, pro forma promotion, maintainability of appeal, administra... |
| 2024 SLD 3367 | ICA No.35908 of 2023 | This case, decided by the Lahore High Court, involves the Commissioner Inland Revenue as the petitioner and Muhammad Osman Gul as the respondent. The hearing took place on January 25, 2024. The case is significant in the context of the Constitution of Pakistan, particularly Section 199, which addresses matters of public importance and jurisdictional issues. Legal representation was provided by a number of advocates and barristers, indicating the case's complexity and the level of legal scrutiny involved. This decision could influence future interpretations of tax law and administrative decisions within the framework of the Constitution. The detailed arguments presented by both sides highlight the ongoing discourse in the legal community regarding the application of constitutional provisions in tax matters.... |
| 1987 SLD 951, 1987 PLC 37 | KAR-78 of 1985 , decided on 25.08.1986 | This case revolves around the dismissal of Mitho Khan, a driver for the Karachi Transport Corporation, who was accused of causing an accident that resulted in fatalities. The case highlights the principles of fair hearing and due process in labor relations, particularly under the Industrial Relations Ordinance, 1969. The Labour Appellate Tribunal found that the respondent's dismissal was based on insufficient evidence and procedural irregularities, as he was not given a fair chance to defend himself. The Tribunal emphasized the importance of a clean service record and fair treatment in employment disputes. This case serves as a significant reference for labor law practitioners regarding grievance petitions and the necessary procedural safeguards that must be adhered to during disciplinary actions.... |
| 2024 SLD 252 = (2024) 129 TAX 99 | M.A.(A.G.) No. 353/KB of 2020 & STA No.42/KB of 20 , decided on 02.11.2020 | In the case of M.A.(A.G.) No. 353/KB of 2020 & STA No.42/KB of 2020, the Appellate Tribunal Inland Revenue addressed significant issues surrounding the Sales Tax Act, 1990. The case involved M/S. FINE & CO. WINE STORE challenging the Commissioner Inland Revenue's decision regarding further tax assessments. The Tribunal highlighted the necessity of following due process, particularly the requirement for an audit before tax assessments can be altered. This decision reinforces the importance of adhering to procedural laws to ensure fair treatment of taxpayers. The ruling also clarified the applicability of further tax under section 3(1A) of the Sales Tax Act, emphasizing that not all supplies to unregistered persons are subject to further tax. This case serves as a crucial reference point for future tax disputes, particularly concerning the procedural aspects of tax assessments. The Tribunal's decision is expected to influence similar cases and provides clarity on the interpretation of th... |
| 1983 SLD 126, 1983 SCMR 790 | Petition for Special Leave to Appeal No. 106 R of , decided on 28.01.1976 | In the case involving GHULAM HAIDER and ANOTHERS against THE STATE, the Supreme Court of Pakistan addressed a petition for special leave to appeal concerning the denial of bail under the Criminal Procedure Code. The petitioners had been accused under sections 323, 325, and 393 of the Pakistan Penal Code and had previously been granted bail by a Sessions Judge, which was later revoked by the Lahore High Court. The petitioners' counsel argued that the accusations were baseless and that the lengthy delay in the proceedings, with no prosecution witnesses examined, warranted their release on bail. The court's ultimate decision to grant bail reflects a commitment to uphold justice and ensure that individuals are not held without adequate evidence. This case highlights the importance of timely prosecution and the rights of the accused within the judicial system, serving as a precedent for similar future cases. Keywords: bail, prosecution delay, Supreme Court of Pakistan, case law.... |
| 2012 SLD 1232, 2012 PLC 189 | Appeal No.24(K)(CS) of 2010 , decided on 10.01.2011 | In this case, Mst. Sajida Shaikh was dismissed from her position as a Counter Clerk in the Postal Department due to allegations of misconduct, including possession and sale of forged stamps. The Federal Service Tribunal concluded that the dismissal was unjust as it was based on a summary removal without a proper inquiry. The Tribunal reinstated the appellant, emphasizing the necessity of conducting a regular inquiry in cases where major penalties are imposed. This case reinforces the legal principle that employees must be afforded due process and the right to defend themselves against serious allegations. The decision is significant as it aligns with the judicial standards set by the Supreme Court of Pakistan regarding inquiry procedures and the treatment of public servants. Keywords such as 'service tribunal', 'public service law', and 'due process in employment' are essential for understanding this case's implications.... |
| 2006 SLD 2096, 2006 CLC 809 | I.C.A. No.197 of 2005 in Writ Petition No.4903 of , decided on 05.10.2005 | This case revolves around the interpretation of the Bahauddin Zakariya University Act, 1975, specifically section 11-A, which addresses the competency of revisions before the Chancellor of the University against decisions made by the University's Syndicate. The appellant, Bilal Hussain, challenged a decision made by the University's Syndicate through a writ petition that was ultimately dismissed by a single judge. The court found no grounds for interference in the original judgment. The case highlights the procedural aspects of university governance and the judicial avenues available for addressing grievances within the educational framework. The decision emphasizes the importance of adhering to established legal protocols when contesting administrative decisions within academic institutions. This case serves as a precedent for similar future disputes regarding university regulations and the rights of petitioners seeking redress from university authorities.... |
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| 2018 SLD 2640, 2018 PLD 256 | D-2741 of 2016 , decided on 01.01.2022 | This case revolves around the interpretation and application of the National Accountability Ordinance, 1999, particularly focusing on section 16(a) concerning accountability procedures. The Sindh High Court's decision is pivotal in shaping legal standards regarding accountability in Pakistan. The ruling underscores the necessity for judicial oversight in accountability cases, ensuring that the rights of individuals are safeguarded against arbitrary actions. The court's analysis of the evidence presented was meticulous, reflecting a commitment to uphold justice. The implications of this judgment extend to future cases involving similar legal frameworks, providing a reference point for both legal practitioners and judiciary alike. Key phrases such as 'accountability', 'judicial oversight', 'due process', and 'rule of law' are integral to understanding the broader impact of this case. The case serves as a reminder of the judiciary's role in maintaining checks and balances within the legal... |
| 1985 SLD 504, 1985 SCMR 520 | Civil Petition for Special Leave to Appeal No.900 , decided on 15.08.1984 | In this case, the Supreme Court of Pakistan dealt with a petition challenging a property transfer made under the Displaced Persons (Compensation and Rehabilitation) Act. The case arose from a constitutional petition filed by Barkat Ali, who claimed that the agent acted beyond his authority and fraudulently executed the transfer. However, the court found that the petitioners had previously accepted the transfer and could not raise the issue of fraud at such a late stage. The judges noted the importance of adhering to legal procedures and the implications of acquiescence in property transactions. This ruling underscores the necessity for parties to act promptly in challenging legal decisions to ensure their rights are preserved. The decision serves as a significant reference for similar cases involving property disputes and agent authority in Pakistan's legal landscape.... |
| 2007 SLD 3947 = (2007) 294 ITR 273 | IT APPEAL NO. 140 OF 2003 , decided on 05.04.2007 | In the case of Smt. Ratpalkaur v. Assistant Commissioner of Income-tax, the Bombay High Court addressed critical issues surrounding block assessments under the Income Tax Act, 1961. The case arose from a search operation where substantial undisclosed cash was recovered from third parties, which the assessee admitted belonged to her. The court evaluated the legality of the search warrants issued and the subsequent assessment made under section 158BC of the Income Tax Act. The judgment highlighted the rigorous standards required for establishing undisclosed income and the responsibilities of the tax authorities in such investigations. The ruling underscored the importance of robust legal frameworks governing tax assessments, particularly in search cases. With ongoing discussions around tax compliance and transparency, this case serves as a key reference point in understanding the legal landscape of income tax assessments in India. Key terms: block assessment, undisclosed income, Income T... |
| 1987 SLD 2858 = (1987) 163 ITR 31 | D-2741 of 1957 , decided on 01.01.1987 | This case revolves around the interpretation of the Hindu Succession Act, 1956, particularly Section 6, which governs the inheritance rights of family members in a joint Hindu family. The case discusses the implications of the Maharashtra Agricultural Land (Ceiling on Holdings) Act, 1961, in relation to agricultural land holdings by joint families. The Supreme Court ruled that the death of a male member does not automatically disrupt the joint family status of surviving female members. The decision reinforced the idea that female heirs retain their membership in the family after inheriting property, and their inherited interests do not necessitate separation from the family unit. Key considerations included the definitions of 'family' and 'member' under the relevant laws, and the court's interpretation aimed to prevent unintended consequences that could arise from treating female heirs as separate entities. Keywords: Hindu Succession Act, joint family, Maharashtra Agricultural Land Cei... |
| 2016 SLD 218 | STA No. 1693/LB/2015 , decided on 22.02.2016 | This case revolves around a tax appeal by M/s. N.S. Plastic against an order-in-appeal regarding input tax adjustments claimed on invoices issued by blacklisted suppliers. The Appellate Tribunal ruled in favor of the appellant, citing a lack of jurisdiction in the issuance of the show cause notice due to the expiration of the five-year limitation period mandated by the Sales Tax Act, 1990. The Tribunal highlighted the importance of adhering to legal timelines to protect taxpayers' rights and emphasized that allegations of tax fraud must be substantiated with evidence. The decision underscores the necessity for tax authorities to follow statutory requirements and the legal protections afforded to taxpayers. This ruling is significant for businesses involved in tax compliance and highlights the critical nature of timely actions by tax authorities. It serves as a precedent for similar cases where procedural lapses may invalidate tax recovery efforts.... |
| 1999 SLD 1044, 1999 PLC 996 | Civil Appeal No.21 of 1999 , decided on 11.03.1999 | In the case of Bilal Ahmad vs. Syed Asmat Hussain Shah, the Supreme Court of Azad Jammu and Kashmir addressed the legality of an appointment made by the Public Service Commission for the post of Forest Ranger. The controversy arose when the respondent challenged the appointment, arguing that he was entitled to additional marks based on a sports certificate. The High Court initially sided with the respondent, but the Supreme Court overturned this decision. The ruling highlighted the importance of adhering to the original recruitment policy as advertised, asserting that any changes to the evaluation criteria must be communicated well in advance of the selection process. This case underscores the need for transparency and fairness in public service appointments, ensuring that all candidates are evaluated on a level playing field according to the rules in effect at the time of application. Keywords: Supreme Court, Public Service Commission, Forest Ranger appointment, recruitment policy, sp... |
| 2020 SLD 97, 2020 PLD 20 | Writ Petition No. 2869 of 2019 , decided on 06.08.2019 | The case revolves around a writ petition challenging the orders of the Election Commission of Pakistan regarding the disqualification of Alam Dad Laleka, who contested the National Assembly elections from constituency NA-167 (Bahawalnagar-II). The petitioner was previously fined for violating the Code of Conduct for General Elections, and a show cause notice was issued against him. The Islamabad High Court ruled that it would not interfere in the ongoing proceedings before the Election Commission since the petitioner had already sought relief from the Lahore High Court. This case highlights the principles of jurisdiction and the importance of not duplicating challenges in different High Courts. The decision underscores the integrity of the electoral process and the adherence to legal protocols surrounding election conduct. Legal professionals and scholars following election law will find this case significant, particularly in understanding the dynamics of jurisdiction among High Courts... |
| 2004 SLD 1049, 2004 SCMR 893 | Criminal Petition No.82 L of 2003 , decided on 25.02.2003 | This case revolves around the issue of pre-arrest bail under the Offence of Zina (Enforcement of Hudood) Ordinance and the Criminal Procedure Code in Pakistan. The Supreme Court evaluated the High Court's decision to grant bail, considering the delay in filing the FIR and the lack of incriminating evidence against the accused. The case highlights the judicial scrutiny involved in bail applications and the implications of personal circumstances, such as marital disputes, on legal proceedings. The court's ruling underscores the importance of substantial evidence in criminal cases and the need for judicious exercise of discretion by lower courts. Keywords: pre-arrest bail, Zina Ordinance, Criminal Procedure Code, Pakistan law, Supreme Court ruling.... |
| 1971 SLD 449, (1971) 79 ITR 373 | WT REFERENCE No. 8 OF 1968 , decided on 04.11.1970 | This case revolves around the assessment of wealth tax on a Hindu undivided family (HUF) under the Wealth-tax Act, 1957. The key legal issue was whether the family had undergone a partition before the relevant valuation date, which would affect the applicability of wealth tax. The court analyzed the provisions of section 20 of the Act, which mandates the Wealth-tax Officer to determine if a partition has occurred through an inquiry. The court ruled that if the officer is satisfied with the partition's legitimacy, he must record the order and assess the net wealth accordingly. The judgment also clarified the interpretation of terms used in Hindu law regarding partition, emphasizing the need for tangible division of property. The decision is significant for understanding the assessment procedures related to HUFs and the legal interpretations of partition in wealth tax cases.... |