Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1970 SLD 658, (1970) 78 ITR 483, (1971) 24 TAX 227 | CIVIL APPEAL No. 1596 OF 1968 , decided on 07.08.1969 | The Supreme Court of India addressed the valuation of assets under Section 7 of the Wealth-tax Act, 1957, in the case of Commissioner of Wealth Tax v. Aluminium Corpn. of India Ltd. The central issue was whether the written down value of fixed assets should replace the book value as shown in the company's balance sheet for wealth tax assessment. The Court ruled that the book value should be the primary basis for valuation, emphasizing the importance of accurate asset valuation for tax purposes. The decision highlighted the need for clear guidelines on asset revaluation, thereby impacting future wealth tax assessments. This case serves as a critical reference for tax professionals and legal experts in understanding the application of asset valuation laws. Keywords such as 'wealth tax', 'asset valuation', 'Supreme Court India', and 'tax law' are essential for SEO optimization, ensuring the content is discoverable by those researching similar legal precedents.... |
| 2007 SLD 1572, 2007 PLD 35 | Criminal Miscellaneous Application No.226 of 2006 , decided on 18.05.2006 | This case highlights the dire consequences of administrative inefficiency in processing pension applications for retired civil servants in Pakistan. The Supreme Court intervened following the heartbreaking deaths of Professor Ghazi Khan Jakhrani and his wife, who reportedly succumbed to starvation due to prolonged delays in their pension disbursements. The Court criticized the lack of accountability and the failure of various officials to adhere to established pension rules, which ultimately led to a violation of their fundamental rights as guaranteed by the Constitution of Pakistan. The ruling emphasized the need for immediate reforms in the pension processing system to ensure timely payments and prevent future tragedies. The case underscores the importance of good governance and the responsibility of public functionaries to serve the citizens effectively. The Court's decision serves as a critical reminder of the legal obligations owed to retired government servants and the necessity ... |
| 2007 SLD 810, 2007 CLC 234, 2007 PLJ 518 | In the landmark case of Mirza Irfan Baig versus Mubashar Ahmad Bajwa, the Lahore High Court delivered a definitive judgment on November 15, 2006, addressing critical issues pertaining to landlord-tenant relationships under the Cantonments Rent Restriction Act, 1963. The appellant, Mirza Irfan Baig, contested an ejectment petition filed by the respondent, Mubashar Ahmad Bajwa, alleging default in rent payment and seeking eviction from a residential property in Lahore Cantonment. The legal proceedings revolved around the enforcement of Section 17(8) of the Cantonments Rent Restriction Act, which governs rent arrears and tenant compliance. The case commenced with the respondent filing an ejectment petition citing non-payment of rent since July 2002, personal use of the property, and non-payment of utility bills. The appellant defended himself by alleging an ongoing agreement to sell the property, thereby attempting to disrupt the established landlord-tenant relationship. However, the Lah... | |
| 2005 SLD 351 = 2005 CLD 659 | Judicial Miscellaneous No.66 of 2003 , decided on 11.01.2005 | In this case, the Sindh High Court dealt with the petition for winding up filed by a petitioner who claimed to be a contingent creditor of the respondent company, Ahmed Food Industries (Pvt.) Ltd. The petitioner argued that he was exposed to financial liability due to a default by the company and thus sought to wind up the company under the Companies Ordinance, 1984. The court examined the requirements under Section 305 and Section 309 of the Ordinance, determining that the petitioner must furnish security to maintain the petition. The court emphasized the importance of this security as a safeguard against frivolous claims. This case illustrates the legal framework surrounding winding up petitions and the protections afforded to companies against unsubstantiated claims, thereby highlighting the balance between creditor rights and corporate governance. Legal practitioners and companies must pay heed to the implications of this ruling, especially in terms of contingent liabilities and th... |
| 2010 SLD 1287, 2010 MLD 1648 | C.R. No. 1185 and C.M. No. 173 of 2006 , decided on 27.04.2009 | This case involves the interpretation and application of the North West Frontier Province Preemption Act of 1987, specifically concerning the requirements for pre-emption suits under sections 6 and 13. The petitioners, led by Muhammad Afzal, challenged the dismissal of their pre-emption suit, arguing that they had fulfilled the necessary legal requirements to claim pre-emption of a sale involving their predecessor, Palas. The trial court and subsequent appellate court found that the petitioners failed to demonstrate compliance with the statutory requirements, particularly in relation to the timing and manner of their declarations of intent to pre-empt. The High Court found that the lower courts had correctly identified inconsistencies in the testimonies provided by the petitioners, leading to the conclusion that the plaintiffs had not adequately fulfilled the Talbs necessary for a successful pre-emption claim. The High Court's decision emphasized the importance of strict adherence to p... |
| 2014 SLD 2239, 2014 PCRLJ 1567 | Writ Petition No. 156 of 2014 , decided on 15.05.2014 | The case involves a writ petition filed under the Azad Jammu and Kashmir Interim Constitution Act, 1974, seeking the quashment of an F.I.R. that was allegedly registered with mala fide intentions against the petitioners. The petitioners, comprising a businessman and heads of departments at a local university, argued that the F.I.R. was filed to counteract a prior court decree that ordered the removal of illegal constructions. The High Court found that the petitioners had acted lawfully in compliance with the civil court's orders and ruled that the F.I.R. was an abuse of process. This decision highlights the importance of respecting civil court judgments and the limits of police authority in criminal investigations. The case underscores the legal principles surrounding wrongful prosecution and the protection of rights against unlawful actions by state agencies. Keywords such as 'quashing of FIR', 'mala fide registration', 'civil court decree', and 'abuse of process' are vital in underst... |
| 1999 SLD 622 = 1999 PLD 18 | First Appeal from Order No.82 of 1998 , decided on 17.07.1998 | This case addresses the relationship between a landlord and tenant under the West Pakistan Urban Rent Restriction Ordinance and the implications of an agreement to sell property. The court found that the landlord-tenant relationship persisted despite the existence of a sale agreement, as the sale had not been completed. The case highlighted key aspects of eviction based on bona fide personal need and nuisance caused by the tenant's activities. The decision reinforced the legal principle that unless explicitly stated in the sale agreement, the tenancy does not cease until a court of competent jurisdiction determines the title. This ruling has significant implications for landlords and tenants, particularly concerning eviction proceedings and the burden of proof required to establish personal need. The case also emphasizes the importance of consistent and credible testimonies in establishing the legitimacy of eviction claims. Keywords such as 'landlord rights', 'tenant eviction', 'bona f... |
| 1954 SLD 196 = (1954) 25 ITR 9 | In the case concerning the Excess Profits-tax Act of 1940, the Madras High Court analyzed the complexities surrounding business continuity and tax relief for deficiencies. The petitioner, P.A.C. Ramaswami Raja, had been engaged in money-lending and managing agency businesses. Following the relinquishment of his managing agency, he continued his money-lending operations, which experienced a deficiency. The court ruled that the essence of the business remained unchanged despite the change in management, and thus the petitioner was entitled to set off his losses against previous profits. This case underscores the significance of precise interpretations of tax laws and the protection of taxpayer rights in the face of administrative changes. Keywords: Excess Profits Tax, business continuity, tax relief, legal interpretation, Madras High Court.... | |
| 2007 SLD 1339, (2007) 291 ITR 331 | ITA No. 171 OF 2007 , decided on 30.03.2007 | In the case of Commissioner of Income Tax v. NHK Japan Broadcasting Corpn., the Delhi High Court addressed the issue of whether the Citizens Tax, a statutory payment made by a Japanese organization, should be considered as part of an employee's taxable income. The court concluded that the Citizens Tax was not part of the employee's income as it was paid directly to the relevant authorities and never reached the employee. This decision is significant in the context of salary deductions and tax obligations for foreign organizations operating in India. The ruling emphasizes the importance of understanding the nature of statutory payments and their implications on income tax. This case could serve as a precedent for similar future disputes regarding tax deductions on payments that do not constitute income for employees. Keywords: Citizens Tax, Income Tax Act, tax deductions, foreign organizations, Delhi High Court, statutory payments.... |
| 2011 SLD 1660, 2011 PLC 365 | MN-776 of 2009 , decided on 14.09.2010 | This case revolves around the termination of an employee, Muhammad Ramzan, who was employed on a contract basis by Multan Electric Power Company Limited. The Labour Court dismissed his grievance petition against the termination, arguing that as a contract employee, his unsatisfactory performance justified non-renewal of his contract. However, the Labour Appellate Tribunal found that after serving over four years in a permanent capacity, the employee was entitled to protections under labour laws, including a fair inquiry before dismissal. The Tribunal emphasized that the absence of a proper enquiry into the allegations of misconduct rendered the dismissal unjust. This case underscores the importance of adhering to legal procedures in employment matters, particularly when allegations of misconduct are involved. Keywords such as 'termination', 'employment law', 'labour rights', and 'employee protections' highlight the core issues of this case and are essential for SEO optimization.... |
| 2007 SLD 2050, 2007 PLC 808 | Civil Petitions Nos.1499-L to 1514-L of 2004 , decided on 15.07.2004 | The Supreme Court of Pakistan addressed the withdrawal of appointment letters for civil servants who were appointed as school teachers. The case arose after the Punjab Service Tribunal found that the initial cancellation of appointments was done in a generalized manner without proper inquiry into individual cases. The Court highlighted the importance of adhering to due process, emphasizing that each case must be independently evaluated. The Court's decision reinforced the necessity for authorities to provide clear and individualized reasoning for their decisions, ensuring fairness and compliance with previous judicial directives. This case is significant for civil service law and the principles of administrative justice, establishing a precedent for future cases involving employment and administrative decisions. Keywords: administrative justice, civil service law, appointment irregularities, Supreme Court rulings.... |
| 2008 SLD 1855, 2008 SCMR 1448 | Criminal Petition No.828-L of 2002 , decided on 16.05.2003 | This case revolves around the complexities of bail applications within the framework of the Criminal Procedure Code. The Supreme Court of Pakistan deliberated on the rights of the accused when faced with serious charges under various sections of the Penal Code, including murder and attempted murder. The decision emphasized the importance of assessing evidence critically and the necessity of allowing fresh bail applications when new grounds arise. The court's ruling highlighted the legal standards governing bail, especially in cases characterized by counter-versions where both parties have claims against each other. The judgment serves as a precedent for similar future cases, asserting the principle that the benefit of doubt must favor the accused in the context of bail decisions. This case is significant for legal practitioners navigating the bail process in Pakistan, as it clarifies procedural expectations and the rights of individuals accused of serious offenses.... |
| 1994 SLD 416 = 1994 PLD 641 | Criminal Appeal No. 279 of 1993 , decided on 14.02.1994 | In the landmark case of Criminal Appeal No. 279 of 1993, the Supreme Court of Pakistan addressed serious issues surrounding the conviction of Abid Hussain for the murder of Israr Hussain, a case that highlights the intricacies of familial relationships and their impact on criminal proceedings. The court meticulously examined the evidence, including ocular testimonies and ballistic reports, confirming that the firearm used was licensed to the accused's father. The court upheld the conviction, emphasizing the importance of corroborative evidence in establishing guilt beyond reasonable doubt. It also stressed the lack of enmity between the parties, which played a crucial role in dismissing claims of false implication. The court ultimately reduced the death sentence to life imprisonment, providing a nuanced perspective on the circumstances leading to the crime. This case serves as a significant reference point in Pakistani criminal law, underscoring the judicial system's commitment to ensu... |
| 2024 SLD 3278, 2024 PLD 284 | D-180 of 2023 , decided on 24.05.2023 | In the case of MUHAMMAD UMAR SHAIKH vs. The SECRETARY LOCAL GOVERNMENT, KARACHI, the Sindh High Court dealt with a constitutional petition concerning the appointment of an acting Administrator for the District Council Kashmore at Kandhkot. The petitioner contested the validity of the notification that appointed respondent No.6 as Administrator, arguing that it violated the Sindh Local Government Act, 2013. The court examined the law regarding temporary appointments and determined that the appointment was a lawful stopgap measure until the elected council could assume office. The ruling emphasized the importance of adhering to established legal frameworks in public administration and the limited scope of acting charge appointments. The decision underscored the court's commitment to upholding the rule of law in administrative matters, ultimately leading to the dismissal of the petition. This case highlights key legal principles regarding public administration, acting appointments, and th... |
| 2003 SLD 2297 = (2003) 263 ITR 324 | In the case of Chudgar & Co. P. Ltd. vs. Assistant Commissioner of Income Tax, the Bombay High Court dealt with issues surrounding the Income-tax Act, specifically Section 132 regarding search and seizure. The assessee claimed deductions for embezzled funds but failed to substantiate the claim with adequate evidence. The Tribunal concluded that the embezzlement was not proven, leading to the dismissal of the appeal. This case highlights the importance of maintaining thorough documentation and conducting proper inquiries when seeking deductions for alleged embezzlement. Legal practitioners and businesses should ensure compliance with tax laws and maintain transparency in financial dealings to avoid disputes with tax authorities. The ruling serves as a precedent for future cases involving claims of financial misconduct, emphasizing the necessity for strong evidential support.... | |
| 1984 SLD 550, 1984 SCMR 524 | Civil Petitions Nos. 238 and 239 of 1980 , decided on 01.08.1983 | In the landmark case of Mst. Hashmat Bibi v. Muhammad Rafiq, the Supreme Court of Pakistan deliberated on the legal implications of awards made out of court during ongoing litigation. The case revolved around the interpretation of Civil Procedure Code provisions and the Constitution of Pakistan regarding arbitration and consent. The Court's decision underscores the critical role of mutual agreement in recognizing out-of-court settlements, providing clarity on how such awards are treated under the law. This ruling is pivotal for legal practitioners, advocates, and judges, as it establishes a key precedent for the enforcement of arbitration agreements in Pakistan. Legal experts and scholars will find this case particularly relevant in discussions surrounding civil procedure and arbitration law, as it touches on vital issues of consent and compromise in legal disputes.... |
| 2018 SLD 2280, 2018 PLJ 772 | Civil Revision No. 2108 of 2009 , decided on 02.02.2018 | The case revolves around a civil revision filed in the Lahore High Court concerning a dispute over a registered sale-deed and subsequent mutation of land ownership. The plaintiff, Muhammad Boota, challenged the legality of the mutation, claiming it was made without his knowledge and was therefore void. The court's analysis focused on the implications of the Limitation Act, particularly Article 120, which stipulates a six-year limitation period for such suits. The court found that the plaintiff had failed to act within the legal timeframe, as he initiated the suit 26 years after the sale-deed was executed. Additionally, the court ruled that the lower courts had misread evidence and failed to exercise their jurisdiction correctly. The judgment underscores the importance of timely legal action and adherence to procedural requirements in property disputes, making it a significant reference for future cases involving similar issues.... |
| 2019 SLD 1472 = 2019 SCMR 1099 | Civil Petitions Nos. 1926-L and 1927-L of 2015 , decided on 15.05.2019 | This case revolves around the tax obligations of the Market Committee, Multan, under the Punjab Urban Immovable Property Tax Act, 1958. The Supreme Court of Pakistan addressed the validity of tax demands raised by the petitioners against the Market Committee, which claimed exemption based on prior interpretations of the law. The case underscored the shift in legal definitions following amendments made by the Punjab Finance Ordinance, 2002, which eliminated the term 'local authority' from the exemptions available under the Act. The ruling emphasized the importance of understanding legislative changes in tax law and their practical implications for local entities. This case serves as a significant reference for taxation issues involving local government bodies and the evolving legal landscape regarding property tax exemptions. Keywords include: tax law, property tax, local authority, Punjab Urban Immovable Property Tax Act, Supreme Court of Pakistan.... |
| 1975 SLD 199, 1975 SCMR 189 | C. P. No. 238 and 239 of 1974 , decided on 16.10.1974 | The case involves two petitions for special leave to appeal against the Lahore High Court's orders regarding the validity of certain provisions of the West Pakistan Cotton Control Rules, 1966. The Supreme Court of Pakistan evaluated the discretionary nature of the High Court's orders, which allowed for the stay of recovery of dues prior to a specific notification date but denied the stay for prospective recovery. The Court concluded that the High Court's decisions did not adjudicate any rights and therefore, were not fit for Supreme Court interference. The case highlights the principles of judicial discretion and the scope of appeal in administrative matters within the context of the cotton industry regulations. Relevant keywords include 'Supreme Court of Pakistan', 'discretionary orders', 'Cotton Control Rules', and 'legal appeal'.... |
| 2015 SLD 473, 2015 PCRLJ 285 | Criminal Appeal No. 168-J and Murder Reference No. , decided on 22.04.2013 | In the case of Zafar Iqbal alias Zafri and Abdul Sattar alias Laddi, the Lahore High Court reviewed the conviction related to the murder of two individuals, Abdul Shakoor and Mst. Nazia Bibi. The court critically analyzed the prosecution's evidence, focusing on the delay in reporting the crime, the reliability of eyewitness accounts, and the lack of physical evidence. The court highlighted that the FIR was filed three months after the incident, raising significant doubts about the credibility of the prosecution's claims. The defense successfully argued that the evidence presented was insufficient to establish the guilt of the appellants beyond a reasonable doubt. The court's decision reinforces the legal principle that the burden of proof lies with the prosecution, and any reasonable doubt must be resolved in favor of the accused. This case underscores the importance of timely and credible evidence in criminal proceedings, contributing to the ongoing discourse on the rights of the accu... |
| 2007 SLD 2501, 2007 PLC 1325 | Regular First Appeal No. 539 of 2006 , decided on 12.06.2007 | The case revolves around Riaz Ahmed, who served as a Godown Keeper in the Bank of Bahawalpur, which later merged with the National Bank of Pakistan. After 25 years of service, Riaz faced issues regarding unpaid emoluments due to the exclusion of his earlier service period. Following unsuccessful attempts to resolve the matter through various courts, he filed a suit claiming damages against the National Bank and its officials, attributing mala fide actions to them. The Lahore High Court ultimately ruled that the civil court had jurisdiction over the claim for damages, as the appellant did not fall under the definition of a civil servant as per the Service Tribunals Act. This decision reinforces the right of employees to seek redress for grievances in civil courts, especially in cases involving employment disputes related to service terms.... |
| 1988 SLD 2380, 1988 SCMR 957 | Criminal Appeal No. 6-P of 1982 , decided on 28.03.1988 | This case revolves around the conviction of Gul Zaman and Farhad for their involvement in an attempted murder. The incident took place on January 8, 1977, when the appellants allegedly opened fire on Muhammad Wahab over a land dispute. The case highlights the importance of ocular evidence, as eyewitnesses were present at the scene, and their testimonies were corroborated by medical evidence. The Supreme Court's ruling emphasized the lack of enmity between the parties and the credibility of the witnesses, ultimately leading to the dismissal of the appeal. Key legal principles from the Penal Code and the Constitution played a significant role in the court's decision. The case illustrates the judicial process in Pakistan, particularly in criminal matters, and underscores the significance of reliable witness accounts in establishing guilt beyond a reasonable doubt. The involvement of the Supreme Court also showcases its role in ensuring justice and correcting lower court decisions when evi... |
| 2007 SLD 1352, 2007 PLJ 857 | W.P. No. 14990 of 2004 , decided on 08.03.2007 | This case revolves around the constitutional jurisdiction under Article 199 of the Constitution of Pakistan, 1973. The petitioners, who claimed ownership of land in Lahore, challenged the acquisition of their property by the Lahore Development Authority (LDA) on grounds of improper assessment and political pressure. However, they had concurrently filed a civil suit regarding the same issue. The Lahore High Court ruled that the petitioners could not pursue a constitutional petition while a civil suit was pending for the same cause of action. The court stressed the importance of exhausting available remedies before approaching constitutional jurisdiction, thereby reinforcing public confidence in the judicial system. The court's decision is grounded in relevant case law, underscoring that constitutional relief is not a substitute for statutory remedies, particularly when an alternative remedy is available and efficacious. Key legal principles from this ruling emphasize the procedural requ... |
| 1996 SLD 1322, 1996 PLD 149 | LPA No. 152 of 1970 , decided on 22.11.1995 | In the case of LPA No. 152 of 1970, the Lahore High Court addressed issues related to property rights following a court auction. The case revolved around the interpretation of the Civil Procedure Code and the Limitation Act, particularly concerning the rights of auction purchasers versus the claims of former owners. The court established that the title of Akhtar Hussain was valid as he had legally purchased the property through an auction, and the execution of the sale certificate was sufficient to confer ownership. The court emphasized that possession issues could be resolved outside of court, and adverse possession claims from the judgment-debtors were not supported by evidence. This ruling reinforces the legal principles surrounding property ownership and the significance of proper auction procedures in determining rightful ownership. Keywords to note include 'property rights', 'court auction', 'Civil Procedure Code', 'Limitation Act', 'adverse possession', and 'legal title'.... |
| 2010 SLD 67, (2010) 102 TAX 70, 2010 PTD 1121 | I.T.As. Nos. 861/LB and 862/LB of 2008 , decided on 08.03.2010 | The case revolves around the taxation of interest income generated by a power generation project, which was claimed to be exempt under Clause (132) of the Income Tax Ordinance, 2001. The Taxation Officer assessed that the income from other sources, notably interest income, did not qualify for exemption as it was not directly attributable to the running of the project. The Taxation Officer's decision was contested by the taxpayer, leading to an appeal at the First Appellate Authority. The authority ruled that the matter was too controversial for rectification under Section 221 and should instead be addressed under Section 122. The Appellate Tribunal upheld this view, highlighting that prior rulings by the Supreme Court had clarified the taxability of such income, thus necessitating a review of the Taxation Officer's decision. This case underscores the importance of judicial precedent in tax law and the need for careful interpretation of tax exemptions.... |
| 2024 SLD 3026, 2024 SCMR 1049 | Civil Appeals Nos. 1363 to 1365 of 2018 and Civil , decided on 13.10.2023 | In a landmark ruling by the Supreme Court of Pakistan, the case involving Cantonment Boards and their authority to levy professional taxes was addressed. The Court ruled that the Cantonment Boards were not authorized under the Constitution to impose professional taxes on individuals engaged in various professions within cantonment areas. This decision was based on a thorough review of legal precedents, particularly the ICI Pakistan Ltd. v. Tehsil Council case, which established that only provincial assemblies possess the power to impose such taxes. The Court's ruling emphasized the unconstitutionality of any professional tax collected by Cantonment Boards and mandated the refund of any such amounts collected. This case underscores the importance of adhering to constitutional provisions regarding taxation and local governance, ensuring that only designated authorities can levy taxes to maintain legal and democratic integrity in tax administration.... |
| 2007 SLD 441 = 2007 SCMR 25 | Criminal Appeal No.138 of 2004 , decided on 11.08.2006 | This case revolves around the criminal appeal No.138 of 2004, where Haq Nawaz challenged his conviction for murder under section 302(b) of the Pakistan Penal Code. The incident involved the murder of Muhammad Ashraf, with multiple eyewitnesses testifying against Haq Nawaz. The Supreme Court of Pakistan, presided over by Justices Sardar Muhammad Raza Khan and Raja Fayyaz Ahmed, dismissed the appeal, affirming the lower courts' decisions. The Court noted that the evidence, including eyewitness accounts and medical reports, established the guilt of the appellant beyond reasonable doubt. The ruling emphasized the importance of credible eyewitness testimony in criminal cases and upheld the integrity of the judicial process. This case is significant in the context of criminal law in Pakistan, highlighting how courts evaluate evidence and the standards for upholding convictions. The keywords for SEO optimization include 'Supreme Court of Pakistan', 'criminal appeal', 'murder conviction', 'eye... |
| 2011 SLD 1648 = 2011 PLC 331 | Writ Petition No.17986 of 2010 , decided on 29.10.2010 | In the case of Writ Petition No.17986 of 2010 at the Lahore High Court, the petitioners, GHAZANFAR ABBAS and two others, challenged their termination from the position of Library Clerk (BS-7) by the District Education Officer (Colleges), Sialkot. Their termination was based on alleged irregularities committed by the department during their appointment process. The court ruled in favor of the petitioners, stating that the department could not penalize them for its own lapses. It was determined that the appointing authority was responsible for any misconduct, and the court reinstated the petitioners with all back-benefits. This case highlights the importance of due process in employment matters within civil services and reinforces the principle that employees should not be punished for administrative errors. Keywords such as 'civil service', 'employment law', 'Lahore High Court', and 'constitutional petition' are critical for understanding the legal context and implications of this rulin... |
| 1979 SLD 717, (1979) 116 ITR 347 | MISC. CIVIL CASE Nos. 381 OF 1972 AND 406 TO 412 O , decided on 15.04.1978 | The case of Shri Bhagwandas Jain vs. Addl. Commissioner of Wealth Tax revolves around the interpretation of tax liabilities under the Wealth Tax Act, 1957, and the Finance Act, 1965. The primary issue was whether the amount paid by the firm as tax after making a voluntary disclosure was deductible in computing the net wealth of the assessees. The Madhya Pradesh High Court examined the definitions provided in the Wealth Tax Act, particularly the meaning of 'net wealth' and 'debt owed.' The court concluded that the tax paid following the voluntary disclosure was indeed a 'debt owed' and thus deductible, affirming the position that tax liabilities should not be ignored when assessing net wealth. This case highlights the importance of understanding tax obligations and their implications on wealth assessments, especially in light of voluntary disclosures. The ruling is significant for taxpayers and legal practitioners dealing with wealth tax assessments, as it clarifies the status of tax li... |
| 1997 SLD 577 = 1997 CLC 230 | Judicial Miscellaneous No.29 of 1993 , decided on 09.09.1996 | This case revolves around an application for the winding up of MESSRS METITO ARABIA INDUSTRIES LIMITED under the Companies Ordinance of 1984 due to alleged non-payment of debts. The petitioner, MESSRS GAMMON (PAKISTAN) LIMITED, claimed that the respondent had failed to settle debts arising from a project in Saudi Arabia. However, the respondent contended that there were bona fide disputes regarding the debts, and the claim was based on an award from a foreign tribunal that lacked legal sanctity in Pakistan. The Sindh High Court, presided by Justice Rasheed Ahmed Razvi, ultimately dismissed the petition, ruling that the respondent was not legally bound to pay the disputed debts and that the winding-up proceedings were an attempt to exert undue pressure. Key aspects of this ruling highlight the importance of distinguishing between genuine inability to pay and mere unwillingness, along with the legal requirements for enforcing foreign awards in Pakistan.... |
| 2004 SLD 2431, 2004 PCRLJ 1055 | Criminal Miscellaneous No. 7418/B of 2003 , decided on 12.01.2004 | In the case of Sikandar Hayat vs. The State, the Lahore High Court addressed the serious allegations against the petitioner, who was the Superintendent of the Jail at the time of a violent incident resulting in the deaths of four Judicial Officers. The court emphasized the importance of accountability for jail authorities, especially when such grave offenses occur under their supervision. The court considered the evidence presented, including witness testimonies that implicated the petitioner in the crime. The decision underscored the judicial system's commitment to upholding the rule of law and ensuring that those in positions of authority are held responsible for their actions. The refusal of bail was based on the court's determination that the evidence presented was sufficient to suggest that the petitioner was involved in a serious crime, which could not be overlooked. This case highlights the critical nature of judicial oversight and the legal obligations of jail officials to prev... |
| 2005 SLD 839 = 2005 PLC 197 | Civil Petitions Nos. 113-L, 2207-L and 2209-L of 2 , decided on 08.07.2004 | In this case, the Supreme Court of Pakistan addressed significant issues related to the efficiency and discipline of government servants under the Government Servants (Efficiency and Discipline) Rules, 1973. The petitions involved a review of decisions made by the Punjab Service Tribunal concerning service appeals that were dismissed. The key legal principles examined included the authority of an authorized officer and the implications of their appointment as Secretary on their ability to act. The ruling underscored the necessity for consistency in legal decisions, leading to the remanding of cases for fresh hearings. This case highlights the critical nature of procedural fairness and adherence to legal principles in administrative law, essential for maintaining justice in public service. The decision has implications for similar cases, reinforcing the need for competent authority in administrative proceedings.... |
| 1988 SLD 697, 1988 PLC 111 | KAR-41 and KAR-76 of 1986 , decided on 26.05.1987 | This case revolves around two appeals filed by the A.E.G. Employees Union against Messrs A.E.G. BELFUNKEN (PAKISTAN) LTD. regarding workers' rights under the Industrial Relations Ordinance, 1969, specifically focusing on the powers of a collective bargaining agent. The Tribunal ruled that the union could represent individual workers' grievances without each worker needing to file a grievance notice, emphasizing the union's role in protecting workers' rights. The decision highlights the importance of collective bargaining in safeguarding employee interests and clarifies legal interpretations of relevant labor laws, making it a significant case in labor law.... |
| 2013 SLD 2952, 2013 PLD 378 | Civil Petition No. 1665 of 2012 , decided on 09.01.2013 | This case revolves around a civil petition filed by Shahid Orakzai against the appointment of the Chief Election Commissioner of Pakistan, alleging that the appointment violated constitutional provisions due to the appointee's previous political affiliations and age. The Supreme Court of Pakistan, presided over by Justices Anwar Zaheer Jamali, Ejaz Afzal Khan, and Shahid Orakzai, ruled that the arguments presented lacked legal merit. The Court clarified that the Chief Election Commissioner must be a former judge of either the Supreme or High Court and that past political roles do not disqualify a candidate from holding this office. The ruling reinforced the non-political status of the Governor's office and upheld the constitutional provisions regarding the appointment of the Chief Election Commissioner. The decision highlights the importance of interpreting constitutional qualifications fairly and emphasizes the inapplicability of political affiliations to the eligibility criteria for ... |
| 2008 SLD 292 = 2008 SCMR 1467 | Civil Petitions Nos.2837-L, 2921-L, 2929-L, 2942-L , decided on 11.02.2004 | This case revolves around the complex interplay of the Sales Tax Act, 1990, and the constitutional provisions regarding taxation in Pakistan, specifically concerning the sugar industry. The Supreme Court's ruling clarifies the procedures for sugar mill owners to adjust their sales tax liabilities on by-products against the input tax on bagasse. The key takeaway is that manufacturers must formally present their claims to the Sales Tax Authorities while adhering to the regulatory framework established by the Sales Tax Act. The judgment also reaffirms the tax obligations of the sugar mills and the importance of compliance with the legal requirements in tax assessments. It emphasizes the critical nature of timely and appropriate legal representation in taxation matters, ensuring that businesses can navigate the complexities of tax law effectively. This case serves as a precedent for similar tax disputes in the agricultural and manufacturing sectors, showcasing the judiciary's role in inter... |
| 1975 SLD 334, 1975 SCMR 510 | Criminal Appeal No. 23 of 1975 in Petition for Spe , decided on 09.05.1975 | In the case of Sangi Marmar and another vs. The State, the Supreme Court of Pakistan addressed the issue of bail for petitioners who claimed to have been wrongfully detained. The case revolved around the interpretation of the Criminal Procedure Code and the Constitution of Pakistan, focusing on rights related to detention and the timely processing of cases. The petitioners asserted their innocence and provided evidence of their detention prior to the alleged incident. This case highlights the significance of timely legal proceedings and the rights of individuals under the law, particularly regarding bail. It serves as a precedent for future cases involving delays in legal processes, emphasizing the judiciary's role in ensuring justice is served without unnecessary delay. The ruling reinforces the principle that accused individuals should not remain in custody longer than necessary when evidence suggests their innocence. As such, the decision is a crucial reference point for legal pract... |
| 1986 SLD 303, 1986 SCMR 77 | Criminal Miscellaneous Petition No. 20-R of 1985 , decided on 22.10.1985 | The case revolves around the application for bail by Muhammad Khan, Ghulam Hassan, and Lal Din following their conviction under section 302 of the Pakistan Penal Code. After their acquittal by the High Court, the petitioner sought leave to appeal, which was granted, leading to their surrender. The Supreme Court considered the minor role attributed to Ghulam Hassan and the delay in fixing the appeal for hearing, resulting in his release on bail. The decision underscores the importance of timely hearings in the bail process and highlights the Court's discretion in granting bail based on the accused's role in the alleged crime. The case serves as a precedent in similar bail applications, emphasizing the judicial principle that an accused person should not be unduly deprived of liberty when there are reasonable grounds for bail.... |
| 1977 SLD 120, 1977 SCMR 133 | Criminal Appeal No. 20 of 1973 , decided on 06.03.1974 | In this landmark case before the Supreme Court of Pakistan, the court addressed the conviction of Muhammad Nawaz and his co-accused for the murder of Jewan, which stemmed from a land dispute. The judgment focused on the severity of the injuries inflicted by Nawaz, who used a hatchet, and the medical evidence corroborating the nature of the attacks. The court evaluated the roles of all accused, emphasizing Nawaz's preeminent involvement and motive related to the land dispute. The decision underscored the application of Sections 302 and 149 of the Penal Code, affirming that the death penalty was justified given the circumstances of the case. This ruling is pivotal in understanding how intent and premeditation are assessed in murder cases, especially in disputes over property. The case serves as a significant reference point for future legal interpretations regarding similar offenses, highlighting the legal standards for establishing culpability in violent crimes. Keywords such as 'murder... |
| 2002 SLD 1455, 2002 SCMR 1523 | Civil Petition for Leave to Appeal No. 691 of 2002 , decided on 28.05.2002 | In the case of Sheikh IFTIKHARUDDIN and another vs. DISTRICT JUDGE, BAHAWALPUR, the petitioners contested the election results for the position of Nazim and Naib Nazim of Union Council No. 28, Gagay Wala, District Lodhran. They were declared elected but faced challenges from their opponents regarding the validity of certain ballots. The Election Tribunal allowed recounting, which the petitioners contested in the Lahore High Court. The High Court upheld the Tribunal's decision, leading to an appeal in the Supreme Court. The Supreme Court ultimately dismissed the appeal, reinforcing the need for thorough examination and recounting of ballots to uphold electoral integrity. This case highlights the critical role of legal frameworks like the Punjab Local Government Elections Rules, 2000, and the Constitution of Pakistan in ensuring fair election processes. Keywords: electoral integrity, ballot recount, Supreme Court of Pakistan, legal precedents, election tribunal.... |
| 1989 SLD 1288, 1989 PLC 377 | MN-223 of 1988-Pb , decided on 10.07.1988 | The case involves the Labour Appellate Tribunal of Punjab, addressing an appeal regarding the grievance petition filed by continuous workers of Pakistan Railways. The primary issue was the claim for calendar day weekly rest as opposed to the 24 consecutive hours already provided. The court examined the Industrial Relations Ordinance and the Personnel Manual, ruling that the lower court's decision lacked legal backing. The appeal was ultimately accepted, reaffirming the existing provisions for rest periods under the law. This case highlights the importance of understanding employment regulations and the need for clear legal foundations when making claims about worker rights.... |
| 1979 SLD 953, (1979) 117 ITR 244 | TAX CASE No. 399 OF 1974 (REFERENCE No. 212 OF 197 , decided on 07.03.1978 | This case revolves around the interpretation of Section 54 of the Income-tax Act, 1961, regarding the capital gains tax exemption for the sale of residential property. The key issue was whether the assessee met the requirement of using the property as a residence for two years prior to the sale. The court concluded that the assessee's occupation of one year and four months did not satisfy this requirement. The ruling highlights the importance of adhering to the precise legal language in tax statutes. The decision reinforces the principle that ambiguities in tax law should be resolved in favor of the revenue, ensuring compliance with legislative intent. This case serves as a significant reference for future disputes concerning capital gains tax exemptions, particularly in residential property transactions.... |
| 2004 SLD 3199, 2004 PLJ 475 | Crl. Appeals Nos. 404 & 405 of 2003 , decided on 10.03.2004 | This case revolves around the convictions of Nahad Pervez and Ishrat Ali Khan under the National Accountability Ordinance, 1999. The Supreme Court of Pakistan examined the charges of embezzlement involving significant sums misappropriated through forged documents and fake appointments. The court found that the appellants, who held positions as Director General and Director Finance of the Social Action Programme, engaged in corrupt practices that resulted in a loss of Rs. 1,98,53,682 to the government. With insufficient evidence to counter the prosecution's claims, the court upheld the conviction and sentences. This case highlights the issues of accountability in public office and the importance of transparency in financial dealings within government programs. The decision reinforces the legal framework aimed at combating corruption in Pakistan, ensuring that those in positions of authority are held responsible for their actions. Keywords: embezzlement, corruption, National Accountabili... |
| 2008 SLD 2609, (2008) 306 ITR 260, (2008) 172 TAXMAN 13 | IT APPEAL NO. 1129 OF 2005 , decided on 25.03.2008 | In the case of Commissioner of Income-tax v. Mitsubishi Corpn., the Delhi High Court addressed issues surrounding the deduction of tax at source under the Income-tax Act, 1961, particularly Section 201. The case involved a non-resident company based in Japan that operated a liaison office in Delhi. During a survey, it was found that the company had failed to deduct tax at source on payments made to expatriate employees. Despite this, the company voluntarily paid the taxes and interest for a decade without any formal demand from tax authorities. The Deputy Commissioner later calculated the tax liability without accounting for the payments already made. The Commissioner of Income-tax Appeals upheld the Deputy Commissioner's order, but the Tribunal overturned this decision, ruling that the company was entitled to credit for the taxes already paid. The High Court affirmed the Tribunal's ruling, underscoring the principle that tax authorities must grant credit for taxes paid to avoid unjust... |
| 2023 SLD 556, 2023 SCMR 485 | C.P. No. 3125 of 2020 , decided on 19.01.2023 | In the case of Mst. JAMEELA BIBI (DECEASED) through LRs vs. Mst. FATIMA BIBI (DECEASED) through LRs, the Supreme Court of Pakistan addressed a significant question regarding the limitation period for filing an application for restoration of a civil revision dismissed in default. The petitioner sought to restore a civil revision that had been dismissed for non-prosecution. The High Court had previously dismissed the restoration application, citing it was barred by time, incorrectly applying a thirty-day limitation period instead of the three-year period stipulated under Article 181 of the Limitation Act, 1908. The Supreme Court overturned this decision, emphasizing the need for clarity in limitation laws and expressed concern over the inconsistent periods for restoration applications across different legal proceedings. This case highlights the importance of understanding limitation periods in civil law and how they can impact the rights of parties involved in litigation.... |
| 1972 SLD 286, 1972 SCMR 525 | Civil Petition for Special Leave to Appeal No. 260 , decided on 15.11.1972 | In the case of Abdul Hamid Khan vs. Settlement Commissioner, Rawalpindi, the Supreme Court of Pakistan addressed issues regarding the transfer of property under the Displaced Persons (Compensation and Rehabilitation) Act. The case revolved around the petitioner, a non-claimant, who sought to claim a preference over claimants for property that was treated as one residential unit. The court examined the roles of various claimants, the decisions of the Settlement Commissioner, and the implications of the law on the case. Ultimately, the court upheld the decision of the High Court, which found that the petitioner's claims were time-barred and lacked merit. The case highlights important aspects of property rights, claims under rehabilitation laws, and the procedural requirements for making such claims. Keywords include 'property transfer', 'Displaced Persons Act', 'Supreme Court of Pakistan', 'legal claims', and 'rehabilitation laws'.... |
| 2011 SLD 2255, 2011 PLD 293 | Constitutional Petitions Nos. D-333 to 335 of 2010 , decided on 03.03.2011 | This case involved constitutional petitions filed against a notification issued by the District Government of Hyderabad that increased the rent for shops at the District Council Shopping Centre. The petitioners, tenants of the shopping centre, argued that the notification was unlawful because the shopping centre was located in a Cantonment area, which is excluded from the application of the Sindh Local Government Ordinance. The Sindh High Court held that the Ordinance does not apply to Cantonment areas, and therefore, the enhancement of rent was declared invalid. The court's ruling emphasized the importance of jurisdiction and the limitations placed on local councils regarding their powers over properties located outside their designated areas. This case highlights key legal principles regarding local governance, jurisdictional authority, and tenant rights, making it significant in the context of local government law in Sindh. The decision reinforces the need for compliance with statut... |
| 2023 SLD 924, 2023 MLD 684 | Criminal Bail Application No. S-641 of 2020 , decided on 14.12.2020 | This case involves a bail application by Mukhtiar Ali, who was charged with multiple serious offenses, including murder and attempted murder, under the Penal Code and Criminal Procedure Code. The court, presided over by Aftab Ahmed Gorar, examined the facts surrounding the incident where the applicant allegedly fired at Yaseen, resulting in his death. The court considered the nature of the charges, the vicarious liability of the applicant, and the explanation provided for the delay in filing the FIR. The ruling highlighted the importance of the evidence presented and the necessity of ensuring that justice is served, particularly in cases involving capital offenses. The decision emphasized that the applicant's release could pose a danger to the complainant and witnesses. Keywords related to this case include 'criminal bail application', 'murder charges', 'Sindh High Court', 'vicarious liability', and 'capital punishment', which are trending in legal discussions.... |
| 2024 SLD 4553, 2024 PLJ 413 | W.P. No. 3109-H of 2024 , decided on 02.05.2024 | In the case of W.P. No. 3109-H of 2024, the Lahore High Court, Bahawalpur Bench, addressed the urgent matter of child custody involving the minor Muhammad Shahzain. The petitioner, Sadia Aziz, sought custody after being expelled from the marital home by the respondent, Zain-ul-Abideen, the child's father. The court ruled in favor of the mother, recognizing her preferential right to custody under the Criminal Procedure Code and the Constitution of Pakistan. The ruling emphasized that the child, being of tender age, requires the nurturing environment provided by the mother. The decision is significant in highlighting maternal rights in custody disputes, especially when the child is under two years old. The court's order for interim custody is designed to ensure the child's welfare while the Guardian Court continues to deliberate on the final custody arrangement. This ruling aligns with recognized principles in Muslim law, particularly concerning the right of hizanat. The case is a pivota... |
| 2002 SLD 1660 = 2002 CLC 1057 | Writ Petitions Nos.5662 and 5663 of 1990 , decided on 15.11.2001 | This case revolves around the interpretation of the Central Excise Act, particularly concerning the classification of Tinned Juices as 'Beverages made from Juices' versus 'Juices'. The Lahore High Court examined the validity of show-cause notices issued for alleged evasion of Excise Duty. The court emphasized that authorities must read statutory provisions correctly while making decisions. It was determined that the products complied with the West Pakistan Pure Food Rules, leading to the conclusion that the correct duty had been paid. The ruling highlighted the importance of lawful authority and proper statutory interpretation in administrative actions. Keywords include Central Excise, Writ Petition, Lahore High Court, Excise Duty, and Legal Interpretation.... |
| 2005 SLD 1127, 2005 CLC 158 | Misc. A. No.3840 of 1998 in C.P. No.1572 of 1991 , decided on 20.10.2004 | In the case Misc. A. No.3840 of 1998 in C.P. No.1572 of 1991, the Sindh High Court dealt with a petition seeking a review of an earlier decision. The case revolved around the interpretation of the Civil Procedure Code, particularly focusing on the rules governing the review process. The petitioner argued that the judges failed to consider a relevant previous case, which could have influenced the outcome. However, the court clarified that such an argument, while important for an appeal, did not meet the criteria for a review. This case highlights the stringent standards for review applications under the Civil Procedure Code and reinforces the principle that a review is not a re-evaluation of the case facts but rather a limited examination of the earlier judgment's validity. The decision underscores the importance of thorough legal representation and the need for precise legal arguments in the appellate process.... |
| 1990 SLD 655, 1990 SCMR 507 | Criminal Petition for Leave to Appeal No.53 of 198 , decided on 18.04.1989 | In the case of Criminal Petition for Leave to Appeal No.53 of 1988, the Supreme Court of Pakistan addressed the appeal regarding the alteration of a death sentence to life imprisonment for the accused, Wilson Masih. The Court considered significant factors, including the accused's age, which was only 16.5 years, and the lack of clear motive established by eyewitness accounts. The judgment highlighted the importance of mitigating circumstances in sentencing, particularly in cases involving young offenders. The legal principles surrounding the Penal Code's provisions, particularly Section 302, were examined in detail, along with constitutional considerations under Article 185(3). The case underscores the judiciary's responsibility to balance justice with compassion, especially when the accused is a minor, and reflects on the challenges of establishing motive in violent crimes. This case serves as a precedent for future cases involving similar circumstances, emphasizing the need for thoro... |
| 2013 SLD 27 = 2013 PTD 459 | I.T.A. No.1876/LB of 2012 , decided on 19.12.2012 | In this significant case involving the Income Tax Ordinance, 2001, the Income Tax Appellate Tribunal ruled on the status of a taxpayer, an Association of Persons (AOP), with an annual turnover exceeding fifty million Rupees. The case focused on the provisions of sections 153, 161, and 205, particularly regarding the obligation to deduct income tax. The Tribunal upheld the prior decision of the Commissioner Inland Revenue (Appeals), which annulled the tax liability imposed on the taxpayer for the tax year 2009. The Tribunal emphasized that the taxpayer's status as an individual was established, thus exempting it from the tax deduction requirements. This case highlights the importance of accurately determining taxpayer status and compliance with tax obligations under the Income Tax Ordinance. Keywords: Income Tax Ordinance, tax liability, Association of Persons, tax deduction, Tribunal ruling.... |
| 1988 SLD 1447, 1988 PLC 992 | LHR-587 of 1986 , decided on 24.01.1987 | The Labour Appellate Tribunal, Punjab, in the case of LHR-587 of 1986, delivered a significant ruling regarding employee rights and procedural fairness in the context of industrial relations. The case involved Muhammad Aslam Naz, a railway workman who challenged his reversion from the post of Number-Taker back to T.L. Muawin. The Tribunal found that the respondent's reversion was unjustified as no proper selection process had been conducted for the Number-Taker position. The Tribunal ruled that the period spent in the wrong forum (Civil Court) was to be condoned under the Limitation Act, allowing the grievance petition to proceed. This decision underscores the necessity for employers to adhere to fair employment practices and maintain proper channels for grievance redressal. The ruling sets a precedent for similar cases, emphasizing the importance of procedural justice and the rights of employees in the workplace.... |
| 2011 SLD 418, 2011 PLD 593 | Writ Petition No. 2034 of 2009 , decided on 24.06.2001 | In the case of Samina Akhtar vs. Irfan Farooq, the Lahore High Court addressed a constitutional petition concerning the consolidation of two suits involving dower recovery and a declaration of its non-binding nature. The court emphasized the exclusive jurisdiction of family courts over matters related to dower under the Family Courts Act, 1964. The case highlighted the importance of recognizing the nature of legal suits appropriately, particularly when family and civil laws intersect. The court ruled that the wife's appeal against the dismissal of her suit for recovery of dower should not require additional court fees and should be treated as a family appeal. This decision reinforces the understanding of dower-related disputes and the procedural requirements for appeals in family court matters, ensuring that legal representation and court processes are conducted fairly and according to established family law protocols.... |
| 1968 SLD 229, (1968) 67 ITR 572, (1970) 21 TAX 155 | WT REFERENCE No. 226 OF 1963 , decided on 17.08.1967 | In the landmark case of WT REFERENCE No. 226 OF 1963, the Calcutta High Court addressed critical issues surrounding the Wealth Tax Act, 1957, specifically focusing on section 2(m). The case revolved around the question of whether a taxation demand, which was not disputed and had remained outstanding for over twelve months, could be excluded from the computation of net wealth. The Commissioner of Wealth Tax challenged the claim made by Jhagrakhand Collieries (P.) Ltd. for a deduction of Rs. 28,37,282. The court clarified that the nature of the debt remained a taxation demand despite recovery proceedings initiated under the Public Demands Recovery Act. The ruling emphasized the importance of adhering to statutory provisions when computing net wealth and highlighted the limitations placed on the deductibility of certain debts under the Wealth Tax Act. This case serves as a pivotal reference for future cases involving wealth tax computations, making it essential for tax practitioners and l... |
| 2018 SLD 316, 2018 PLJ 85 | W.P. No. 2523 of 2016 , decided on 22.06.2017 | The case revolves around the petition filed by Al-Khair University against the Higher Education Commission (HEC) regarding the authority to grant affiliations and open campuses. The Islamabad High Court emphasized the HEC's regulatory role under the Higher Education Commission Ordinance, 2002, and the need for educational institutions to comply with established guidelines to ensure quality education. The court underscored the significance of the HEC's approval in maintaining academic standards and protecting students from fraudulent practices. The ruling dismissed the petition, reinforcing the imperative that educational institutions do not operate without the HEC's consent, thereby safeguarding the integrity of higher education in Pakistan. This case highlights the ongoing challenges faced by educational institutions in navigating regulatory frameworks and underscores the judiciary's role in upholding educational standards.... |
| 2006 SLD 2996, 2006 PLD 474 | Criminal Miscellaneous Application No. 61-S of 200 , decided on 28.03.2006 | In this case, the Sindh High Court addressed the legality of a direct complaint filed against police officers by Ali Anwar Bhayo. The applicant, Sanaullah Abbasi, challenged the proceedings on the grounds that the magistrate failed to properly record witness statements, which is a crucial requirement under the Criminal Procedure Code. The Court emphasized the importance of adhering to legal procedures and found that the allegations did not warrant the actions taken against the police officers. Ultimately, the complaint was quashed, reinforcing the need for proper judicial conduct and the protection of individuals from unjust legal actions. This case highlights issues related to police misconduct, the proper conduct of magistrates, and the legal standards required for maintaining the integrity of the judicial process.... |
| 1979 SLD 1432, 1979 PCRLJ 147 | Criminal Miscellaneous No. 3138/11 , decided on 27.08.1978 | In this case, the Sindh High Court dealt with a bail application involving multiple petitioners charged under various sections of the Pakistan Penal Code for causing injuries during a conflict. The court considered arguments that the allegations against the petitioners were not sufficiently specific and highlighted the existence of a cross case that needed further investigation. The decision emphasized the importance of ensuring that the legal rights of the petitioners were protected while also acknowledging the serious nature of the charges. The court ultimately granted bail, reflecting a balanced approach to justice and procedural fairness. Keywords: bail application, Pakistan Penal Code, cross case, legal rights, procedural fairness, Sindh High Court.... |
| 1994 SLD 1144, 1994 KLR 50 | Crl. Misc. No. 153-B of 1994 , decided on 22.01.1994 | In the case of Crl. Misc. No. 153-B of 1994, the Lahore High Court addressed the bail application of (Mst.) Yasmeen, who was implicated under the Offence of Zina and Offence of Qazf Ordinances. The court examined the circumstances surrounding her accusation, noting her prior status as an alleged abductee and her subsequent wrongful implication due to her refusal to support the complainant's assertions. The decision emphasized the judicial principles governing bail, particularly the need for fairness and the consideration of the accused's background. The court ultimately granted bail, reinforcing the significance of adhering to legal standards and protecting individuals' rights in the justice system. This case is pivotal in discussions around the enforcement of Hudood laws and the treatment of accused individuals within the legal framework. Key terms include bail, Hudood Ordinances, judicial custody, and legal rights, which are crucial for understanding the implications of this ruling.... |
| 1996 SLD 747, 1996 PLC 1004 | D-744 of 1995 , decided on 26.03.1996 | This case revolves around the constitutional petition filed by Sohail Ahmad Pathan against the Sindh Public Service Commission regarding the competitive examination conducted for recruitment in the Provincial Public Service. The petitioner, who secured 627 marks, sought the grant of one grace mark in the subject 'Essay in English' after failing to achieve the minimum required score. The court ruled in favor of the petitioner, highlighting the importance of merit and the need for the Commission to exercise its discretion in granting grace marks to deserving candidates. The ruling underscores the significance of fair practices in competitive examinations and the necessity to avoid redundancy in the application of rules governing such processes. This case is critical for understanding the judicial approach towards merit-based recruitment and the rights of candidates in public service examinations.... |
| 2006 SLD 3028, 2006 PLD 122 | Constitutional Petition No. S-604 of 2002 , decided on 28.11.2005 | This case revolves around a dispute between a landlord and tenant concerning the relationship of landlord and tenant after a sale agreement was executed during the tenancy. The tenant, Mst. Leela, contended that she purchased the property and thus claimed ownership, which the landlord disputed. The Rent Controller initially dismissed the ejectment application due to the ongoing civil litigation regarding the title of the property. The High Court intervened, emphasizing the need for the Rent Controller to determine the landlord-tenant relationship before addressing ownership issues. This case highlights the complexities of tenancy law, property ownership disputes, and the procedural requirements for adjudicating such matters in Pakistan. Key terms include landlord-tenant relationship, ejectment proceedings, and civil litigation, which are crucial for understanding property law in Pakistan.... |
| 1980 SLD 131 = 1980 PCRLJ 663 | Special Criminal Bail Application No. 27 of 1979 , decided on 03.10.1979 | In the case of Special Criminal Bail Application No. 27 of 1979, the Sindh High Court addressed the issue of a passenger, Ferozur Rahman, accused of smuggling contraband goods into Pakistan upon arrival from Hong Kong. The applicant was detained by Customs officials at Karachi Airport, where his luggage was seized, revealing a significant amount of contraband, including wristwatches and artificial jewellery. The applicant's counsel argued that he intended to make a proper declaration under the Customs Act and had no malicious intent. The court found that the mere presence of dutiable goods did not constitute an offence if the passenger had made an appropriate declaration. The judgement underscored the necessity for a thorough examination of the facts surrounding the case and the rights of passengers to declare their goods. This decision is significant for legal practitioners focusing on customs law and highlights the balance between law enforcement and individual rights in the context ... |
| 1998 SLD 347, 1998 PTD 2668, (1998) 230 ITR 733, (1999) 80 TAX 133 | Civil Appeals Nos.5509 of 1985, 3355 and 3356 of 1 , decided on 05.03.1998 | The Supreme Court of India addressed critical issues regarding the deductibility of interest payments related to income tax under the Income Tax Act. The case involved Bharat Commerce and Industries Ltd. and Jindal Industries Ltd., who contested the rejection of their claims for interest deductions on the grounds that these payments were necessary for their business operations. The court conclusively ruled that such interest payments are inherently linked to statutory obligations rather than business expenses, thus establishing a precedent that interest on delayed tax payments cannot be categorized as a deductible business expense. This decision underscores the importance of understanding the separation between tax liabilities and business expenditures, a vital consideration for businesses aiming to optimize their tax strategies. The ruling also referenced several precedents, reinforcing the established legal framework surrounding tax-related expenses in India. This case serves as a si... |
| 1988 SLD 54, 1988 PTD 477, (1988) 58 TAX 35 | I.T.As. Nos. 100 and 101/KB of 1984-85 , decided on 30.03.1988 | The case revolves around the Income Tax Appellate Tribunal's decision concerning the assessment of unexplained cash credits under the Income Tax Act, 1922. The Tribunal analyzed the powers of the Income Tax Officer (I.T.O.) to make additions for unexplained cash credits while simultaneously estimating business income. Key points include the burden of proof on the assessee to demonstrate that any cash credits represent income from a source already taxed, and the necessity for the I.T.O. to provide clear findings regarding the nature of these credits. The Tribunal's ruling reinforces the importance of substantiating claims with adequate evidence and the principle that each case's facts can significantly influence the outcome. This case serves as a critical reference for understanding the responsibilities of both the tax authorities and the taxpayers in income tax assessments.... |
| 1999 SLD 1034 = 1999 CLC 1657 | High Court Appeal No. 186 of 1997 , decided on 20.10.1998 | This case revolves around the issue of adverse possession and its implications under Islamic law. The Sindh High Court examined the appeal filed by Mrs. Shamim Ara Omrao regarding her claim to a strip of land adjacent to her property. The court addressed the applicability of the Limitation Act, particularly Section 28, which was declared repugnant to Islamic Injunctions. The ruling emphasized that adverse possession must meet specific legal criteria, including continuity, exclusivity, and publicity. The court distinguished between lawful possessors and trespassers, ultimately concluding that the appellant's claim lacked merit. The decision highlighted the higher authority of Islamic laws over general legal provisions, reinforcing the notion that unlawful possession cannot confer ownership rights. This case serves as a crucial reference for understanding the intersection of property rights, Islamic law, and the limitations imposed by statutory provisions.... |
| 2017 SLD 182 | ITA No. 1222/LB/2013 , decided on 05.10.2016 | In the case of ITA No. 1222/LB/2013, the Appellate Tribunal Inland Revenue addressed an appeal filed by MR. ANJUM NISAR C///O S.A. TRADING CORP. against the order of the learned CIR(Appeals-III), Lahore, which set aside assessment proceedings under section 221 of the Income Tax Ordinance, 2001. The taxpayer declared an income of Rs. 15,128,028 with a business turnover of Rs. 4,219,261,681 for the relevant tax year. The tax officer issued a show cause notice for minimum tax due under section 113, which the taxpayer did not comply with. The appeal highlighted issues of jurisdiction and procedural fairness, with the court ultimately supporting the lower authority's decision to remand the case for further consideration. This case underscores the critical nature of compliance in tax matters and the courts' role in upholding tax law.... |
| 2003 SLD 2825, 2003 CLC 987 | Constitutional Petition No-.3306 of 1993 , decided on 31.01.2003 | In this significant case adjudicated by the Sindh High Court, the petitioners, led by Noor Muhammad and others, challenged the actions of the Karachi Buildings Control Authority (K.B.C.A.) and the Karachi Metropolitan Corporation (K.M.C.) regarding a statutory duty to demolish certain premises. The petitioners initially withdrew their constitutional petition based on a false statement from the respondents, which led them to believe that the respondents were unable to act due to a legal injunction. Upon discovering the truth—that the injunction had been vacated—the petitioners sought to reinstate their case. The court's decision to allow the petitioners to recall their withdrawal underscores the critical need for transparency and integrity in legal processes, particularly concerning contempt of court. This case highlights the balance between the rights of individuals against governmental authorities and the enforcement of lawful duties by those authorities. Legal practitioners should ta... |
| 1971 SLD 187, 1971 SCMR 176 | Civil Petition for Special Leave to Appeal No. 294 , decided on 05.02.1971 | In the case of BEERUDDIN vs ALLAH BAKHSH, the Supreme Court of Pakistan addressed the validity of an auction cancellation under Settlement Scheme No. VIII. The petitioner, Beeruddin, had won the auction for shop No. 385/11, Muslim Bazar, Bhakkar, with a bid of Rs. 10,000. However, he deposited a compensation book with a deferred value of only Rs. 1,928, which was insufficient as it fell short of the required 1/4th of the bid amount. The auction was subsequently canceled by the Deputy Settlement Commissioner due to the failure to meet the payment requirements. The petitioner's appeal against the cancellation was dismissed as it was established that no notice was served, and the cancellation was based on the petitioner's default in payment. This ruling emphasizes the importance of adhering to auction terms and conditions, as well as the necessity for proper financial arrangements in legal transactions. Keywords: auction cancellation, Supreme Court of Pakistan, Settlement Scheme, legal pr... |
| 1987 SLD 1688, 1987 SCMR 974 | Civil Petition No. 280-K of 1986 , decided on 13.08.1986 | In the case of Mst. Naushaba v. Dr. Nasim, the Supreme Court of Pakistan addressed a critical issue regarding the custody of a minor child. The court examined the provisions of the Guardians and Wards Act, 1890, particularly Section 12, which governs the custody arrangements for minors. The decision emphasized the importance of ensuring the child's welfare while balancing the rights of both parents. The court's ruling highlighted the necessity for the father to provide a personal bond to ensure the child's safe return, demonstrating the court's commitment to protecting the interests of minors in custody disputes. This case serves as a precedent for future guardianship matters and underscores the judicial approach to resolving family law issues. Keywords such as 'guardianship law', 'custody of minors', 'Pakistan family law', and 'Supreme Court decisions' are essential for understanding the implications of this ruling.... |
| 2002 SLD 1862, 2002 CLC 696 | Intra-Court Appeal No. 1 of 2002 , decided on 03.02.2002 | This case revolves around the maintainability of an Intra-Court Appeal concerning the Punjab Minor Minerals Concession Rules, 1990. The appellants, running a stone-crushing business, challenged a notification from the Governor declaring their leased land as a 'buffer zone' for environmental protection. The Lahore High Court ruled that the appeal was valid due to the absence of an alternative appeal process against the Governor's notification. The court highlighted the balance between environmental concerns and the rights of lessees, emphasizing the Government's duty to address environmental issues while also considering the livelihoods impacted by such regulations. This ruling is significant in the context of environmental law and mineral rights, offering insights into how courts interpret the intersection of regulatory authority and individual rights in the realm of resource extraction.... |
| 1992 SLD 1381, (1992) 194 ITR 659 | D-2741 of 2016 , decided on 01.01.1992 | This landmark case from the Gujarat High Court addresses the nuances of tax liability under the Income-tax Act, 1961, particularly regarding provisional assessments and self-assessments. The court clarified that the obligation to pay income tax is established by legislative enactment rather than dependent on the completion of assessments by the ITO. The ruling confirms that taxes paid under provisional assessments remain valid even if the regular assessment is not completed within the stipulated time. The court also discussed the implications of sections 237 and 240, which govern refunds and excess payments. This case is significant for taxpayers and legal practitioners focusing on tax law, tax compliance, and the operational functions of tax authorities. Keywords: Income Tax, Provisional Assessment, Tax Liability, Gujarat High Court, Refunds, Tax Compliance.... |
| 2023 SLD 2091, 2023 PTD 1415 | C.Ps. Nos.D-4446, D-4513, D-4552, D-6927, D-4553 - , decided on 14.04.2023 | In the case of HASCOL PETROLEUM LTD. vs. FEDERATION OF PAKISTAN, the Sindh High Court addressed the issue of regulatory duties imposed under the Customs Act, 1969, specifically regarding the import of motor spirit. The petitioners claimed that they were entitled to benefits under SRO 806(I)/2022, which exempted certain cargoes from regulatory duties if the Letter of Credit was established before the effective date. The court analyzed the conditions outlined in the SRO and concluded that the petitioners did not meet the necessary criteria for exemption since their Letters of Credit were opened after the effective date. Consequently, the court ruled that the imposition of the 10% regulatory duty was valid, resulting in the dismissal of the petitions. This case highlights the importance of adhering to statutory requirements in customs regulations and the implications for importers in Pakistan.... |
| 1982 SLD 1060, (1982) 136 ITR 240 | MISCELLANEOUS CIVIL CASE No. 42 OF 1979 | In the case of Malwa Oil Mills vs. Commissioner of Income Tax, the Madhya Pradesh High Court addressed the issue of registration of a firm under the Income-tax Act, 1961. The case revolved around the applications for registration filed for the assessment years 1963-64 and 1964-65. The Income Tax Officer (ITO) had originally refused registration on the grounds that the applications were belated and no reasonable cause had been shown for the delay. The firm had filed its applications on January 20, 1968, and January 3, 1974, respectively. The Tribunal upheld the ITO's decision, stating that the delay was significant and unexplained. The High Court confirmed this decision, emphasizing that the argument regarding a previous refusal of registration for the assessment year 1962-63 was not raised during the initial proceedings, and thus, had no relevance to the current applications. The ruling reinforced the importance of timely filing of applications and adherence to procedural requirements ... |
| 1972 SLD 471 = (1972) 85 ITR 412 | IT REFERENCE No. 56 OF 1965 , decided on 21.12.1970 | This case revolves around the interpretation of section 25(4) of the Indian Income-tax Act, 1922, concerning the succession of a business after the dissolution of a joint Hindu family. The Punjab and Haryana High Court assessed whether the changes in partnership constituted a succession that warranted tax relief. The court concluded that the partnership continued without ceasing to exist, and thus, the claim for relief was denied. This ruling reinforces the understanding of business continuity and the requirements for claiming tax benefits under succession laws. The decision highlights that mere changes in partnership do not equate to succession, emphasizing the need for clear cessation of the previous entity. This case serves as a crucial reference for tax professionals and legal practitioners involved in income tax litigation, especially concerning partnership structures and business succession.... |
| 1994 SLD 691, 1994 PLC 388 | Civil Petitions Nos. 523 and 524-K of 1993 , decided on 02.03.1994 | This case revolves around the challenge to the West Pakistan Minimum Wages for Unskilled Workers (Amendment) Act, 1993, which raised the minimum wage for unskilled workers significantly after decades of stagnation. The petitioners argued that the retrospective effect of this increase violated their fundamental rights under the Constitution of Pakistan. However, the Supreme Court upheld the amendment, stating that the legislature's intention was to enhance the welfare of unskilled workers. The decision highlighted the importance of legislative measures in addressing wage issues and the necessity of ensuring fair compensation for labor. The ruling emphasized that the revisions were lawful and aimed at providing necessary benefits to a historically underpaid workforce, reinforcing the government's responsibility to protect labor rights. This case contributes to the evolving discourse on minimum wage laws in Pakistan and the balance between employer obligations and worker rights.... |
| 1986 SLD 1331, (1986) 157 ITR 342 | WRIT PETITION Nos. 5800 AND 5801 OF 1980 , decided on 04.03.1985 | The case involves a legal dispute between Seshasayee Paper & Boards Ltd. and the Inspecting Assistant Commissioner concerning the interpretation and application of section 80J of the Income-tax Act, 1961. The Tribunal had previously ruled in favor of the assessee, granting relief under section 80J for the assessment years 1972-73 and 1974-75. However, following a retrospective amendment to section 80J, the IAC issued notices to the assessee to show cause why the previously granted relief should not be recomputed. The Madras High Court held that the IAC lacked the authority to alter the Tribunal's decision, which had been finalized under section 254. The court's ruling underscored the importance of the finality of judicial decisions and clarified that even a Supreme Court ruling does not retroactively change the outcomes of earlier Tribunal decisions unless proper legal procedures are followed. This case highlights critical aspects of tax law and the procedural limitations on administra... |
| 2009 SLD 88, 2009 PTD 1161, (2009) 99 TAX 388 | S.T.A. No.298/LB of 2006 , decided on 05.06.2006 | In this case, the Appellate Tribunal Inland Revenue addressed the appeal concerning the imposition of a penalty under the Sales Tax Act, 1990 for failure to produce tax records. The appellant, represented by Muhammad Farooq Sheikh, contended that he had not received any notice for the production of records, and that an audit had already been completed, as evidenced by a valid Audit Completion Certificate. The tribunal found that the department failed to provide proof of proper notice, leading to the conclusion that the penalty was unjustified. This ruling emphasizes the importance of proper notification before imposing penalties and the validity of audit certificates. Keywords: Sales Tax Act, Appellate Tribunal, penalty, audit, tax records, legal representation, judicial decision.... |
| 2021 SLD 1511, 2021 YLR 1021 | Criminal Jail Appeal No. D-115 of 2015 , decided on 24.11.2020 | This case involves a criminal appeal regarding the conviction of two individuals, Vijay Kumar and Abbas Mallah, accused of kidnapping and murder, along with other serious charges under the Penal Code and the Anti-Terrorism Act. The incident occurred on April 20, 2013, when the complainant reported that his son, Vishal, had been abducted for ransom, subsequently leading to his murder. The prosecution's case relied heavily on the testimony of eyewitnesses and medical evidence; however, significant contradictions emerged during the trial. Notably, the witness statements varied, and there was a lack of concrete evidence linking the accused to the crime. The prosecution failed to provide a sperm test report or any direct evidence of sodomy, raising doubts about the credibility of the accusations. The court emphasized the importance of proving guilt beyond a reasonable doubt and concluded that the prosecution's case was insufficient to uphold the conviction. As a result, the High Court acqui... |
| 2016 SLD 1724 = 2016 LHC 778 | Murder Reference No. 04 of 2013/BWP Criminal Appea , decided on 07.03.2016 | This case revolves around a tragic incident where three individuals were murdered, leading to the conviction of Talib Hussain and Khalid Mahmood. The Lahore High Court scrutinized the evidential basis of the prosecution's case, particularly focusing on the reliability of eyewitness testimony and the procedural lapses that occurred during the investigation. The court highlighted the critical importance of establishing guilt beyond a reasonable doubt in criminal cases, ultimately leading to the acquittal of the appellants. The decision underscored vital legal principles regarding the treatment of eye witness accounts and the necessity for coherent and credible evidence in securing convictions. Keywords such as murder case, criminal appeal, Lahore High Court, eyewitness testimony, and criminal law are central to understanding this case.... |
| 1999 SLD 694, 1999 PTD 1215, (1998) 233 ITR 29 | Wealth Tax Reference No. l of 1996 , decided on 19.01.1998 | The case involved the valuation of unquoted equity shares under the Wealth Tax Act and the applicability of Rule 1-D of the Wealth Tax Rules, 1957. The Gauhati High Court addressed whether the valuation should reflect stock exchange quotations when such shares are not regularly traded. The court highlighted the importance of adhering to regulatory provisions for accurate asset valuation, particularly for wealth tax assessments. The decision reinforced the mandatory nature of Rule 1-D, ruling that advance tax liabilities must not be considered in the valuation process. This ruling is crucial for ensuring compliance with tax regulations and accurate reporting of wealth tax liabilities, impacting future assessments and legal interpretations.... |
| 2015 SLD 1311, (2015) 112 TAX 200, 2015 PTD 2296 | W.P. No.824 of 2014 , decided on 22.05.2015 | The Lahore High Court case W.P. No.824 of 2014 revolves around the interpretation of Section 113(2)(c) of the Income Tax Ordinance, 2001 and the procedural aspects of appeals in tax matters. The petitioners, Punjab Beverages Co. Pvt. Ltd., challenged the decisions of the Additional Commissioner Inland Revenue regarding the denial of benefits under the said section, claiming that existing remedies were ineffective. The court noted the importance of following due process as specified in the Income Tax Ordinance and highlighted that the availability of statutory remedies must be exhausted before resorting to constitutional petitions. This case underscores the principles of judicial economy and the necessity for parties to fully engage with the available legal frameworks before seeking higher judicial intervention. The decision emphasizes the need for a thorough understanding of tax law and the procedural requirements for challenging administrative decisions, which is crucial for practitio... |
| 2009 SLD 1323, 2009 PTD 316 | S.T.R. Nos.20 of 2007 and 2 of 2008 , decided on 09.04.2008 | In the case of Fauji Kabirwala Power Company vs. Collector of Customs and Sales Tax, the Lahore High Court examined the applicability of sales tax on electricity self-consumed by the power company. The court determined that the electricity supplied for self-consumption fell under the taxable supply as defined by the Sales Tax Act. The ruling clarified that even if no monetary transaction occurred for the self-consumed electricity, the act of supplying electricity to oneself constitutes a taxable activity. This decision is pivotal for understanding the implications of self-consumption of utilities and the obligations under sales tax regulations, particularly in the energy sector. The case references previous judgments which established the precedents for taxable supplies and the definitions under the law, ensuring that entities cannot evade tax liabilities simply due to internal consumption. The court's decision reinforces the legal framework governing sales tax liabilities for power ge... |
| 1994 SLD 512, 1994 PLC 76 | KAR-432 of 1993 , decided on 08.09.1993 | The case revolves around an industrial dispute where the appellant, a Senior Technician with Pakistan International Airlines, was dismissed from service due to his involvement in a gold smuggling case. Despite being acquitted of criminal charges later, attempts to file fresh grievances were rejected based on the principle of finality in legal proceedings under the Industrial Relations Ordinance of 1969. The Labour Appellate Tribunal upheld prior court decisions, emphasizing the limitations of grievance submissions and the necessity of adhering to established legal procedures. This case highlights the complexities of employment law and the importance of following procedural rules in labor disputes.... |
| 2016 SLD 142 | ITA No. 713/IB/2015 , decided on 11.12.2015 | In the case of Dr. Tariq Rasheed Sheikh vs. Assistant Commissioner IR, the Appellate Tribunal Inland Revenue examined the taxpayer's appeal against an order by the Commissioner (Appeals-III). The core issue revolved around the taxpayer's right to revise their wealth statement and the jurisdiction of the Assessing Officer to make certain additions. The Tribunal highlighted that the additions related to loan concealment, property income, and salary income were unfounded. It emphasized the taxpayer's legal right under section 116(3) of the Income Tax Ordinance, 2001 to amend their wealth statement prior to any assessment. The decision underscored the importance of clear and definitive information in tax assessments, and ultimately annulled the previous orders, allowing the taxpayer to rectify their financial declarations. This case illustrates significant principles regarding taxpayer rights and the procedural integrity of tax assessments, making it a vital reference for similar tax law d... |
| 1996 SLD 553, 1996 PLC 533 | KAR-515 of 1995 , decided on 29.01.1996 | This case revolves around the dismissal of an employee, a Steward at Karachi Gymkhana, for alleged misbehavior. Following a domestic inquiry, the employee was dismissed, but he did not accept the dismissal letter. The Labour Court found that his refusal to accept the letter meant he was duly informed of his dismissal. Consequently, when he filed a grievance petition six months later, it was ruled as time-barred under section 25-A of the Industrial Relations Ordinance. The appeal against this ruling was dismissed, affirming the Labour Court's decision. This case highlights the importance of accepting official communications regarding employment status and the implications of delay in filing grievances. Keywords: employee dismissal, grievance petition, time-barred, Industrial Relations Ordinance.... |
| 2024 SLD 4687 = 2024 PLJ 552 | Complaints Nos. 586, 589, 592, 595, 596, 597, 600, , decided on 04.03.2024 | This case revolves around allegations against Justice Sayyed Mazahar Ali Akbar Naqvi involving misconduct and violation of judicial conduct. The Supreme Judicial Council initiated proceedings after receiving multiple complaints regarding his integrity. Allegations included accepting significant gifts and properties, including a controversial transaction involving a property that was co-owned by minors. The court discussed the importance of maintaining public trust in the judiciary and the necessity of accountability for judges. The court's decision reflects the ongoing discourse surrounding judicial ethics and the need for transparency in the legal system. Furthermore, the decision highlights issues such as corruption and misuse of office, which are trending topics in the legal community, emphasizing the judiciary's role in upholding justice and integrity. The ruling serves as a precedent for future cases concerning judicial accountability.... |
| 2009 SLD 733, 2009 MLD 103 | Bail Application No. 798 of 2008 , decided on 15.09.2008 | This case revolves around the bail application of Muhammad Zahid, who was accused in a case concerning the alleged abduction and assault of two minor girls under the Offence of Zina (Enforcement of Hudood) Ordinance. The High Court intervened after observing that the accused had been in custody for an extended period without any substantial progress in the case. The Court highlighted the non-compliance of its prior directions and the contradictory statements from the victims, which raised concerns about the integrity of the prosecution's case. The decision to grant bail was primarily influenced by these factors, stressing the importance of timely justice and the rights of the accused under the law. The case underscores the critical nature of procedural adherence in criminal proceedings, especially in sensitive matters involving minors and serious allegations such as sexual assault.... |
| 1995 SLD 1101 = 1995 CLC 1241 | Writ Petition No. 119 of 1992 , decided on 04.12.1994 | This case revolves around the powers of the Custodian of Evacuee Property under the Pakistan Rehabilitation Act, particularly regarding the review of orders issued by predecessors. The petitioner, Ali Bahadur, challenged an order that revoked his allotment of land originally allotted to Shairfullah. The Custodian had previously canceled this allotment but later restored it upon review, which the petitioner contested. The court concluded that the Custodian lacked the authority to review the order, as the initial ruling had not been contested by the non-petitioners, thus achieving finality. This decision highlights the limitations of administrative review powers and the importance of adhering to statutory guidelines within the context of property rights in the region. Keywords include 'custodian review powers', 'Pakistan Rehabilitation Act', 'administrative law', 'land allotment disputes', and 'legal authority'.... |
| 2009 SLD 949, (2009) 318 ITR 187 | TC (A) No. 135 OF 2008 , decided on 17.03.2008 | In the case of TC (A) No. 135 OF 2008, decided by the Madras High Court on March 17, 2008, the court addressed the issue of set-off of prior years' unabsorbed depreciation against short-term capital gains under Section 32 of the Income Tax Act, 1961. The case arose when the assessee attempted to set off business losses and unabsorbed depreciation for the assessment year 2000-01. The Assessing Officer disallowed this claim, leading to an appeal. The Commissioner of Income Tax (Appeals) allowed the claim, which was further contested by the Revenue before the Income-tax Appellate Tribunal. The Tribunal ruled in favor of the assessee, referencing previous case law, specifically CIT v. Pioneer Asia Packing (P.) Ltd. The High Court upheld the Tribunal's decision, reaffirming that unabsorbed depreciation as of April 1, 1997, could still be utilized against taxable business profits. The decision is significant for tax practitioners and businesses seeking clarity on the treatment of unabsorbed ... |
| 1980 SLD 619, (1980) 121 ITR 59 | IT REFERENCE Nos. 85, 86, 88 AND 89 OF 1974 , decided on 22.05.1979 | This case addresses the procedural nuances surrounding the registration of firms under the Income-tax Act, 1961. The Punjab and Haryana High Court examined the implications of Section 184(7) concerning the continuation of registration for firms. The judgment clarified that if a firm has been registered for a previous assessment year, it automatically qualifies for registration in subsequent years, provided there are no changes in the firm's constitution. The court emphasized the importance of adhering to the procedural requirements set forth in the Act and the binding nature of CBR circulars on tax officers. The decision underscores the necessity for tax officials to grant firms the benefit of registration, fostering compliance and fairness in tax administration. This ruling is significant for firms navigating the complexities of tax registration and compliance, ensuring that procedural fairness prevails in administrative decisions.... |
| 1958 SLD 342, (1958) 34 ITR 21 | IT REFERENCE No. 38 OF 1957 , decided on 12.03.1958 | This case revolves around the registration of a partnership firm under the Income-tax Act, 1961. The primary issue was the validity and effect of the registration granted by the Income-tax Officer (ITO) when there was a dispute regarding the actual partners during the accounting year. The case highlights the importance of adhering to the proper legal frameworks surrounding partnership registration and the implications of such registrations on profit allocation and tax assessments. The court's decision underscores that once a partnership is registered, the Income-tax authorities must respect the terms of that registration, ensuring that partners receive their entitled shares based on the registered agreement. This case is significant for practitioners in tax law, partnership law, and for firms navigating the complexities of income tax assessments.... |
| 2024 SLD 3835, 2024 PLJ 19 | C.P. No. S-443 of 2022 , decided on 30.11.2022 | In this significant case adjudicated by the Sindh High Court, the petitioner Muhammad Sami @ Shabrati challenged the decisions of the Model Civil Appellate Court and the Rent Controller regarding an eviction application filed by the respondents. The case revolved around the interpretation of the Sindh Rented Premises Ordinance, 1979, focusing on the sections pertaining to personal bona fide need and default in rent payment. The court emphasized the landlord's right to reclaim property for personal use, dismissing the petitioner's claims of pagri and highlighting that such claims were not raised during the initial proceedings. The judgment reinforced the principle that a landlord's genuine need for property cannot be obstructed by the tenant's allegations, particularly when there is clear evidence of default in rent payments. This ruling not only clarifies the application of laws regarding tenancy but also underscores the judiciary's stance on protecting landlords' rights in eviction ca... |
| 2005 SLD 526, 2005 PTD 1115 | D-373 of 2004 , decided on 18.02.2005 | In the case of FATIMA SUGAR MILLS LTD. vs. FEDERATION OF PAKISTAN, the Sindh High Court addressed critical issues surrounding the Customs Act and the applicability of tax exemptions. The petitioner sought relief from Sales Tax and demurrage charges imposed on imported machinery, claiming exemption under S.R.O. 484(I)/92. However, the court found that the exemption had expired prior to the importation, thus rendering the claim invalid. The ruling clarified the parameters of promissory estoppel in tax matters, affirming that once an exemption period lapses, the obligation to pay applicable taxes resumes. This case underscores the importance of adhering to statutory timelines and the consequences of failing to do so in commercial transactions. Keywords such as 'customs exemption', 'sales tax liability', and 'promissory estoppel' are relevant for those studying tax law and its implications in business operations.... |
| 1966 SLD 162 = (1966) 59 ITR 440 | TAX CASE NOS. 3 AND 154 OF 1962 , decided on 19.03.1965 | This case revolves around the taxation of surplus realizations and interest receipts under the Income Tax Act, 1922. The assessees, following the dissolution of their partnership which engaged in money-lending and real estate, sold properties and claimed that the profits were capital receipts rather than taxable income. The Madras High Court upheld their claim, emphasizing that mere realization of property does not constitute a trade and that unrealized interest entries in their accounts did not reflect actual income for tax purposes. The decision highlights critical aspects of tax law regarding capital vs. revenue receipts and the treatment of notional income, establishing a precedent for similar cases in income tax assessments.... |
| 1986 SLD 1498, (1986) 159 ITR 929 | 58 OF 1981 , decided on 26.12.1984 | This case revolves around the registration of a partnership firm under the Income-tax Act, 1961. The assessee-firm, previously engaged in the business of redrying tobacco, was dissolved in 1963, with its assets being leased out to another firm. The Income-tax Officer refused registration, asserting that the firm did not carry on any business activity. However, the Appellate Assistant Commissioner and subsequently the Tribunal held that the firm was indeed engaged in a systematic and organized activity by maintaining and leasing commercial assets. This decision emphasized the broad interpretation of 'business' under the Indian Partnership Act, which includes any occupation that engages a person's attention for livelihood. The court ultimately ruled in favor of the firm, allowing for its registration and affirming that income from leasing these assets constituted business income. Keywords include: Income-tax Act, Partnership Act, business registration, commercial assets, leasing, systema... |
| 1997 SLD 680 = 1997 CLC 697 | Constitutional Petitions Nos. 1060, 1062, 1071, 10 , decided on 16.10.1996 | In the case adjudicated by the Sindh High Court, the petitioners, who were vendors at railway stations in Sukkur District, challenged the non-renewal of their licenses by the Railway Authorities. The court examined the validity of such actions under the Constitution of Pakistan and relevant laws, emphasizing the discretionary power held by the authorities in issuing licenses. Despite the petitioners' claims of satisfactory service and compliance, the court ruled that the licenses were not automatically renewable and that the petitioners did not possess vested rights to renewal. The decision highlighted the principles of public policy and the limitations of judicial enforcement regarding administrative actions, ultimately leading to the dismissal of the petitions. This ruling underscores the importance of adhering to statutory guidelines and the discretionary authority of public functionaries in managing licensing agreements.... |
| 2010 SLD 778, 2010 PLJ 69 | Crl. Rev. P. No. 53 of 2009 , decided on 18.07.2009 | This case involves a revision petition regarding the refusal of bail to the petitioners accused of murder under the Azad Penal Code. The court reviewed the circumstances surrounding the case, including the alleged delay in filing the FIR and the lack of eyewitnesses. The decision stressed the need for thorough investigation and the skepticism regarding the petitioners' involvement in the crime. The ruling emphasizes key legal principles including the right to a fair trial and the necessity of sufficient evidence for conviction. The keywords for SEO include 'bail', 'murder', 'criminal procedure', 'fair trial', 'legal representation', and 'court decision'.... |
| 2007 SLD 3432, 2007 PLJ 972 | C.A. Nos. 2206/2005 & 721/2006, Crl. A. No. 304/20 , decided on 15.12.2006 | The Supreme Court of Pakistan delivered a landmark judgment concerning the recognition of medical qualifications under the Pakistan Medical & Dental Council Ordinance, 1962. The case involved multiple appeals related to the representation of medical institutions on the Council and the procedural requirements for recognition of medical qualifications. The court underscored the need for the Federal Government to consult the Council meaningfully before granting recognition to any medical qualification. It was established that only recognized institutions can confer medical degrees, thus maintaining a uniform standard of medical education in Pakistan. The judgment serves as a crucial precedent for regulatory compliance within the medical education sector, ensuring that all medical institutions adhere to established standards. This ruling is pivotal for aspiring medical professionals, educational institutions, and regulatory bodies, as it aims to enhance the quality of medical education and... |
| 2011 SLD 6587 = 2011 PCRLJ 1205 | Criminal Jail Appeal No. D-38 of 2004 , decided on 01.06.2010 | In the case of Rajib Ali vs. The State, the Sindh High Court addressed the appeal of Rajib Ali who was initially sentenced to death for the murder of Ali Gul. The court focused on the evidence presented during the trial, which included a lack of motive, absence of corroborating eyewitness testimony, and the fact that the accused only fired a single shot. The court highlighted that Rajib Ali had already served over seven years in jail, which influenced their decision to alter the death sentence to life imprisonment. This case illustrates critical aspects of criminal law including the importance of corroborative evidence and the consideration of mitigating circumstances in sentencing. The decision reflects the court's commitment to justice while recognizing the complexities of human behavior in criminal actions.... |
| 2020 SLD 1969, 2020 YLR 1553 | Cr. Appeal No. 68 of 2019 , decided on 02.12.2019 | In the case of Cr. Appeal No. 68 of 2019, the Lahore High Court addressed allegations against the appellant involving the possession of 1540 grams of charas under the Control of Narcotics Substances Act, 1997. The appeal was based on claims of false implication by a police official due to personal vendettas. The court scrutinized the evidence presented by both the prosecution and the defense, ultimately determining that the prosecution did not establish its case beyond reasonable doubt. The judges underscored the critical principle that the burden of proof lies with the prosecution in criminal cases, and any doubt created by the defense must be duly acknowledged. The decision reinforced the necessity for a fair assessment of both sides in legal proceedings, especially in drug-related offenses, which often carry severe penalties. This ruling serves as a reminder of the judicial system's commitment to uphold justice and protect the rights of the accused, ensuring that convictions are bas... |