Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1989 SLD 1263, 1989 PLC 343 | 207/304 of 1985 , decided on 03.05.1986 | This case revolves around the appeal of Mahmood Akhtar Ansari against his removal from the position of Naib Nazir. The Punjab Service Tribunal ruled in favor of Ansari, reinstating him after determining that his selection was justified and there was no malice involved in the decision-making process. The court highlighted the importance of the Selection Committee's discretion in assessing candidates' fitness for positions, emphasizing that such decisions should not be interfered with unless clear malice is demonstrated. This case underscores key principles in administrative law regarding employment and selection processes within civil service frameworks, particularly under the Punjab Civil Servants Act and the Punjab Service Tribunals Act. It serves as a precedent for similar cases where the integrity of the selection process is challenged, reinforcing the autonomy of Selection Committees.... |
| 2004 SLD 642, 2004 CLD 1136 | Civil Petition No. 738-L of 2002 , decided on 20.05.2004 | In the case of Civil Petition No. 738-L of 2002 before the Supreme Court of Pakistan, the primary issue revolved around the execution of a decree for the recovery of loans under the Banking Companies (Recovery of Loans) Ordinance. The petitioner, Ch. Abdul Majid, sought to challenge the auction sale of a property that was subject to a loan recovery decree. The court examined the applicability of Section 53-A of the Transfer of Property Act and the jurisdiction of the Special Court under the Ordinance. It was concluded that the petitioner could not pursue a separate civil suit as his rights were adequately addressed by the Special Court's proceedings. The ruling reinforced the exclusive jurisdiction of the Special Court in matters related to the execution of loan recovery decrees, thereby streamlining the legal process and preventing multiplicity of litigation. This case highlights the importance of adhering to specialized legal frameworks established for banking disputes and the limita... |
| 1984 SLD 794, (1984) 149 ITR 96 | IT REFERENCE NO. 122 OF 1976 | This case revolves around the interpretation of Section 48 of the Income-tax Act, 1961, particularly concerning capital gains and cost of acquisition. The Delhi High Court examined whether the cost of acquisition for a property thrown into the hotchpot of a Hindu Undivided Family (HUF) should be considered as nil, based on the assertion that the HUF had not paid anything for the property. The facts indicated that the property was purchased by an individual and his wife before being incorporated into the HUF. The court concluded that the original cost incurred by the individual and his wife on the property, which amounted to Rs. 76,748, should be recognized as the cost of acquisition for the HUF. This decision clarifies the parameters for determining the cost of acquisition in such familial contexts, emphasizing that actual expenditures made prior to the transfer into the HUF must be acknowledged. This case is significant for tax practitioners and individuals involved in property transa... |
| 1959 SLD 26, 1959 PLD 167 | Criminal Revision No. 22 of 1958 , decided on 24.11.1958 | In the case of Mst. Imtiaz Begum vs. Azmatullah, the Lahore High Court addressed the issue of maintenance for a divorced wife and her child under the Criminal Procedure Code and Muhammadan Law. The case revolved around the application of section 488, which allows for maintenance orders, and the implications of a divorce on these rights. The court found that a lack of a specific finding on neglect did not invalidate the maintenance order. Instead, it was determined that the wife was entitled to maintenance during her Iddat period, a principle supported by precedent. This ruling highlights the legal obligations of a husband to provide for his wife and children even after divorce, reinforcing the importance of maintaining familial responsibilities. The decision is significant in family law, particularly concerning the rights of women and children in maintenance cases.... |
| 1992 SLD 2111, 1992 PLJ 236 | Writ Petition No.1089 of 1992 , decided on 04.02.1992 | The Lahore High Court dealt with a significant case involving the lease of a cattle market under the Punjab Local Government Ordinance, 1979. The conflict arose when the petitioner, Ch. Allah Rakha, contested an order from the Chief Minister regarding the public auction of the lease. The court examined the definitions within the ordinance, particularly the term 'Government', and addressed allegations of discrimination and procedural irregularities. The decision underscored the importance of maintaining transparency in public auctions and government dealings to prevent corruption. Overall, the court's ruling aimed to uphold legal integrity while discouraging collusive practices that could harm public resources. Keywords: Punjab Local Government Ordinance, cattle market lease, public auction, Lahore High Court, legal integrity, public resources, corruption prevention.... |
| 2008 SLD 333, 2008 CLD 107 | J.M. No.36 of 2003 , decided on 10.08.2006 | In the case of Thal Jute Mills Ltd. vs. Najeeb Nawar and Others, the Sindh High Court dealt with an application concerning the cancellation of a registered design for a three-wheeled vehicle. The applicant, Thal Jute Mills, argued that they had compensated the respondent for exclusive rights to the design, whereas the respondents claimed ownership based on their contributions to the project. The court found that both parties had failed to provide accurate representations of the facts and lacked a written agreement. This led the court to conclude that the best course of action was to frame issues and allow both parties to present evidence to clarify the ownership of the design. The ruling underscores the importance of formal agreements in intellectual property disputes, particularly in the context of design rights under the Registered Layout Designs of Integrated Circuits Ordinance, 2000.... |
| 2012 SLD 1135, 2012 PTD 459 | S.T.A. No.82/IB of 2010 , decided on 26.09.2011 | This case highlights the legal interpretation of the Federal Excise Act, particularly regarding the applicability of special excise duty on goods versus services in the hotel and restaurant industry. The Appellate Tribunal found that the law did not support the imposition of this duty on services, which are classified separately under the Customs Act. The tribunal's judgment reinforces the importance of precise language in legal documents, as the omission of the term 'services' in the relevant S.R.O. led to ambiguity in tax liability. This ruling is crucial for businesses in the hospitality sector, clarifying their tax obligations and protecting them from potential overreach by tax authorities. Keywords such as 'special excise duty', 'Federal Excise Act', and 'hotel services tax' are trending in discussions surrounding tax law and compliance, making this case particularly relevant for legal practitioners and business owners alike.... |
| 2004 SLD 1525, 2004 PLC 503 | Civil Petition No.852-L of 2000 , decided on 27.02.2003 | This case revolves around the dismissal of ABAD ALI from service due to the procurement of his appointment based on a forged Matriculation result card. The Supreme Court of Pakistan reviewed the disciplinary proceedings and found that the claims made by the petitioner regarding manipulation by a Superintendent were unsubstantiated and constituted an afterthought. The court highlighted the absence of any evidence to support the allegations of malice against the Inquiry Officer and the Authorized Officer. The penalty imposed was based on a comprehensive inquiry that confirmed the petitioner's guilt. The petition was dismissed as it was filed after a significant delay, which could not be justified. This case underscores the importance of integrity and the consequences of misconduct in civil service appointments, highlighting the judicial system's role in upholding the rule of law. Notably, the decision reaffirms the standards of evidence required in disciplinary proceedings and the implic... |
| 2001 SLD 1266, 2001 PCRLJ 1903 | Criminal Bail No.711 of 2000 , decided on 17.11.2000 | This case revolves around a criminal bail application involving serious charges including murder and related offenses. The accused, Noor Hussain, Ghulam Hussain, Khanoo, and Ali Nawaz were alleged to have committed these crimes in the context of a matrimonial dispute. The complainant alleged that the accused confronted them at night, resulting in the murder of one of the complainants. The court's decision to deny bail was based on the substantial evidence presented, including testimonies and the recovery of weapons. This case highlights crucial legal principles regarding bail in serious criminal matters, emphasizing the importance of evidence and the potential for mistaken identity. The ruling also underscores the role of the court in assessing the credibility of witness testimonies and the evidentiary standards required for bail applications. Keywords such as 'criminal bail', 'Sindh High Court', 'murder charges', and 'evidence in criminal cases' are important for SEO optimization, as ... |
| 2009 SLD 1143, (2009) 313 ITR 94, (2009) 183 TAXMAN 495 | WRIT PETITION No. 14869 OF 2004 , decided on 13.02.2009 | In the case of U.A.E. Exchange Centre Ltd. vs. Union of India, the Delhi High Court addressed the question of whether the income of a UAE-based remittance service provider was taxable in India. The petitioner operated liaison offices in India primarily to facilitate remittance services for non-resident Indians (NRIs) but argued that these offices did not generate income within India. The High Court ruled in favor of the petitioner, stating that the activities of the liaison offices were auxiliary and did not constitute a Permanent Establishment (PE) as defined under the Double Taxation Avoidance Agreement (DTAA) between India and the UAE. The Court held that income should not be taxed based on supportive activities that did not directly contribute to the profits of the UAE enterprise. This ruling is significant for international tax law, particularly in defining the boundaries of taxable presence for foreign entities operating in India.... |
| 2016 SLD 1174, 2016 CLC 1316, 2016 PLJ 499 | C.R. No. 81 of 2016 , decided on 24.02.2016 | In the case of Apex Consulting Pakistan vs. Tanveer Hussain, the Islamabad High Court addressed the procedural aspects of plaint rejection under the Civil Procedure Code (CPC). The central issue was whether the trial court had erred in dismissing the petitioners' application for rejection of the plaint based on alleged deficiencies. The High Court ruled that the trial court's directive for the plaintiffs to amend their plaint was appropriate, as procedural rules are meant to promote justice. The decision highlighted that omissions in the plaint could be rectified and should not automatically lead to dismissal. This case underscores the importance of allowing litigants the opportunity to present their cases fully while adhering to procedural requirements. The ruling aligns with the evolving judicial interpretation that procedural laws should serve the ends of justice, rather than serve as a barrier to access to the courts. The High Court's decision reflects a trend towards a more lenien... |
| 2016 SLD 2032, 2016 PLJ 233 | W.P. No. 6901 of 2010 , decided on 02.10.2015 | This case revolves around a constitutional petition filed against the University of Punjab regarding the termination of a Senior Medical Officer due to unsatisfactory performance. The Lahore High Court analyzed the jurisdiction under Article 199 of the Constitution of Pakistan and emphasized the importance of understanding the nature of statutory versus non-statutory rules in employment matters. The court ruled that since the governing rules were non-statutory, the petition could not be maintained. The judgment clarified that a Vice Chancellor holds the authority to terminate a probationary employee without a show-cause notice, especially when prior warnings regarding performance have been issued. This case highlights the balance between administrative authority and employee rights within the framework of university regulations, making it crucial for employees to understand their legal standing and available remedies in employment disputes. It serves as a significant reference for simi... |
| 2022 SLD 6503 | Civil Appeal No. 317/2022 | The case centers around a civil appeal in the Supreme Court of Pakistan concerning income tax matters as adjudicated by the Peshawar High Court. The appeal was filed by Muhammad Tahir against the Commissioner Inland Revenue, highlighting issues related to the Income Tax Ordinance, 2001, specifically Section 170. The hearing was conducted by a panel of distinguished judges, including Mr. Justice Qazi Faez Isa, Mr. Justice Yahya Afridi, and Mr. Justice Jamal Khan Mandokhil. Legal representation included several advocates, demonstrating the complexity and significance of the tax issues at hand. The outcome of this case could have implications for tax assessments and legal interpretations of tax ordinances in Pakistan. The appeal reflects ongoing challenges faced by taxpayers in navigating regulatory frameworks, and it underscores the role of judicial review in tax matters. It is essential for legal practitioners and tax advisors to stay informed about such landmark cases for effective rep... |
| 1991 SLD 1651, 1991 CLC 229 | Civil Revision No. 9 of 1986 , decided on 28.08.1990 | This case revolves around the cancellation of a land grant under the Displaced Persons (Land Settlement) Act, 1958, affecting Abdul Khalique alias Khalique Dino. The Sindh High Court examined whether the principles of natural justice were upheld during the cancellation process, ultimately ruling in favor of the respondents. The court addressed the complexities surrounding land ownership, evacuee property claims, and the legal ramifications of pre-emption suits. The decision emphasizes the importance of providing a fair hearing and the implications of admitting ownership in related legal proceedings. Key concepts discussed include the validity of land grants, the role of natural justice in administrative decisions, and the interplay between various legal codes. This case serves as a significant reference for understanding land settlement laws and the judicial interpretation of natural justice principles.... |
| 2019 SLD 1252, 2019 MLD 962 | D-54 of 2012 , decided on 09.02.2018 | In the case of Gada Ali Abro vs. The State, the Sindh High Court addressed the appeal of the appellant convicted under the Control of Narcotics Substances Act, 1997. The prosecution alleged that a large amount of charas (narcotic substance) was recovered from the appellant's Otaq. The court highlighted the importance of reliable evidence from law enforcement officials and the validity of chemical analysis in narcotics cases. It emphasized that the absence of local witnesses does not invalidate the evidence provided by police witnesses as per Section 25 of the Act. The court considered the defense's arguments regarding political enmity and found them lacking in merit, ultimately dismissing the appeal and upholding the conviction. This case underscores the legal framework surrounding narcotics offenses and the evidentiary standards required for prosecution.... |
| 1969 SLD 262, 1969 PLD 153 | Civil Appeal No. K-3 of 1968 , decided on 26.03.1969 | This case revolves around the adjudication of the legality of searches conducted by the Customs authorities under the Sea Customs Act, 1878. The Supreme Court of Pakistan addressed the issue of jurisdiction of the High Court in imposing conditions on the release of goods that were seized illegally. The High Court had found the searches to be unlawful but imposed conditions for the return of the goods. The Supreme Court clarified that the High Court's jurisdiction is limited to permissible directions under the law, emphasizing that any conditions not explicitly provided for in the Sea Customs Act were beyond its authority. This case underscores the importance of adhering to legal provisions and the limitations of judicial powers when enforcing customs regulations. Keywords: Sea Customs Act, High Court jurisdiction, illegal seizure, Supreme Court decision, customs authorities.... |
| 2021 SLD 1540, 2021 YLR 1252 | Criminal Appeal No. 198-J of 2016 , decided on 12.09.2019 | This case revolves around the appeal of Muhammad Bilal against his conviction for the murder of Mst. Parveen Akhtar. The Lahore High Court scrutinized the evidence presented by the prosecution, which included allegations of murder stemming from a purported theft of a motorcycle. The court highlighted critical flaws in the prosecution's account, including inconsistencies in the timing of the incident and the failure to produce essential evidence, such as the motorcycle's registration details and any relevant call data. The court concluded that the FIR was not recorded in a timely manner and appeared to be fabricated to align with the prosecution's narrative. The presence of the complainant and key witnesses at the scene was also called into question, leading the court to determine that the prosecution had not met its burden of proof. Ultimately, the court's decision to acquit Muhammad Bilal underscores the importance of credible evidence and the presumption of innocence in criminal proc... |
| 1999 SLD 310, 1999 PTD 2181, (1997) 227 ITR 124 | D. B. Income-tax Reference No. 60 of 1995 , decided on 13.05.1996 | In the case of Commissioner of Income Tax vs. Mohta Constructions Co, the Rajasthan High Court addressed the issue of tax deductions at source under the Income Tax Act, 1961. The court examined whether the Income-tax Appellate Tribunal was correct in allowing interest under section 214 for excess tax deducted at source as per section 194-C. The ruling clarified that the provisions of section 214 do not apply to refunds from amounts deducted at source, reinforcing the legal interpretation that excess tax deductions do not warrant interest claims. This judgment is pivotal for tax professionals and businesses to understand the limitations of tax refund claims related to excess deductions. The case references established precedents which guide similar tax-related disputes, making it a significant point of reference for advocates and tax consultants. Understanding the nuances of this ruling is crucial for compliance with tax regulations and for effective financial planning. The case emphasi... |
| 1994 SLD 1384 = 1994 CLC 1311 | Writ Petition No. 4463 of 1987 , decided on 24.05.1993 | This case involves the Lahore High Court's decision on a writ petition regarding the extension of time for depositing pre-emption money under the Punjab Pre-emption Act. The key legal issues revolved around the jurisdiction of the trial Court after it had become functus officio and the ability of the Revisional Court to grant extensions when no appeal was pending. The Court cited various precedents affirming the principle that once a decree is made, the trial Court loses its authority to alter the time for compliance. The judgment emphasized the importance of adhering to procedural requirements in civil litigation and the consequences of failing to comply with court orders. The decision underlines the significance of jurisdictional limits in judicial proceedings and aims to ensure that legal processes are respected to maintain the integrity of the judicial system. In essence, the ruling serves as a reminder that parties must act promptly and within the confines of established legal fra... |
| 1993 SLD 803, 1993 SCMR 1853 | Criminal Appeals Nos.77-K and 78-K of 1990 , decided on 23.06.1993 | This case revolves around the jurisdictional complexities of appeals in criminal proceedings concerning acquittals by Special Courts under the Offences in Respect of Banks (Special Courts) Ordinance, 1984. The Supreme Court of Pakistan ruled that the right of appeal is a creature of statute, necessitating explicit provisions for its exercise. The court clarified that no appeal against an acquittal exists under the Ordinance, thus reinforcing the necessity for statutory clarity concerning the right to appeal. The decision highlights essential principles of criminal law, emphasizing the importance of defined legal pathways for appeals and the jurisdictional powers of the High Court. The ruling underscores the intricate relationship between statutory law and judicial review, establishing that higher courts retain the authority to examine acquittals even when specific appeal provisions are absent. Legal practitioners and scholars should take note of this case as it elucidates the boundarie... |
| 1988 SLD 1643 = (1988) 170 ITR 375 | D-2741 of 1972 , decided on 30.10.1978 | The case of Laxminarain Lath Trust v. Commissioner of Income Tax addresses the legal intricacies surrounding the charitable status of a trust and the implications of amendments made to its original settlement deed. The Rajasthan High Court's ruling underscores the importance of clear intentions in the establishment of public charitable trusts, particularly in relation to tax exemptions under the Income-tax Act, 1961. The court's decision highlights the relevance of the doctrine of cypres, which allows for modifications to charitable trusts to ensure that the settlor's original charitable intentions are fulfilled. This case serves as a significant reference for future cases involving trust law and tax exemptions, reinforcing the principle that the true intent of a settlor must be honored. The ruling is expected to have a lasting impact on how charitable trusts operate and how they are treated under tax laws, especially in the context of amendments that clarify the charitable purpose of ... |
| 2021 SLD 902, 2021 CLC 776 | Civil Revision No. 465-P with C.M. No. 582 of 2013 , decided on 07.10.2020 | In the case of GUL MAST KHAN AND 5 OTHERS vs. ISRAR AND 15 OTHERS, the Peshawar High Court addressed a dispute concerning inheritance mutations under the Khyber Pakhtunkhwa Land Revenue Act and the Qanun-e-Shahadat. The plaintiff challenged the validity of a mutation attested 33 years prior, asserting that the defendant was not the husband of his sister. The trial court and lower appellate court had ruled in favor of the plaintiff, but the High Court found that the evidence presented, particularly the revenue records, indicated that the defendant was indeed the husband. The High Court emphasized that entries in the revenue record are presumptive evidence of title, and the burden of proof lies with the challenger to provide compelling evidence to the contrary. The court ultimately set aside the lower courts' decisions, declaring the suit time-barred and dismissing the plaintiff's claims. This case highlights the critical role of accurate documentation in property disputes and the necess... |
| 1979 SLD 28, (1979) 40 TAX 55 | P. T. R No. 874 (T R. No 7) of 1974 , decided on 23.10.1978 | In the case of P. T. R No. 874 (T R. No 7) of 1974, the Lahore High Court addressed the issue of whether a forfeiture imposed by the Martial Law Committee could be classified as a legitimate business expenditure under the Income Tax Act, 1922. The court found that the forfeiture of Rs. 10,000 was a penalty resulting from the acceptance of demonetized currency, which violated law. As such, the forfeiture could not be deducted as a business expense, as it did not meet the criteria of being incurred wholly and exclusively for business purposes. This ruling reinforces the necessity for businesses to comply with legal standards, as any violations would not only result in penalties but also affect tax deductions. The court's decision serves as a precedent for future cases involving similar issues of legal compliance and business expenditures.... |
| 2000 SLD 882, 2000 SCMR 1028, 2000 SLD 1294 | Civil Petition for Leave to Appeal No.204-Q of 199 , decided on 08.11.1999 | This case revolves around the procedural aspects of appeals within the legal framework of Pakistan, particularly focusing on the Civil Procedure Code and the Limitation Act. The Supreme Court addressed critical issues regarding the filing of appeals, the necessity of providing sufficient reasons for delays, and the treatment of government entities in the context of legal proceedings. The court's decision highlighted the importance of adhering to statutory timelines and the implications of negligence on the part of government officials in the legal process. Additionally, the case underscores the principle that all litigants, including government bodies, must comply with the same legal standards, ensuring fairness and equality in access to justice. This ruling serves as a precedent for similar cases involving procedural delays and the responsibilities of parties in legal actions.... |
| 2013 SLD 1517, 2013 SCMR 299 | Civil Petition No.26-P of 2011 , decided on 14.11.2012 | In this landmark case, the Supreme Court of Pakistan examined the implications of inheritance rights under the Specific Relief Act (I of 1877), particularly focusing on Section 42 which pertains to suits for declaration. The case arose from a dispute over a mutation of inheritance that had been in effect since 1927, which the original claimant, Mst. Karam Jan, never contested during her lifetime. The petitioners, who were her successors, sought to challenge this mutation long after the fact, arguing that they had a bona fide right to their share of the inheritance. However, the Court found that the failure to contest the mutation earlier barred their claim, highlighting important principles of limitation and locus standi in inheritance disputes. The decision underscores the necessity for timely legal action in matters of property rights and inheritance, as well as the importance of legal representation in navigating complex legal frameworks. This case serves as a critical reference for... |
| 2021 SLD 2811 = 2021 PLC 848 | Civil Appeals Nos. 712 and 713 of 2020 , decided on 01.02.2021 | In the case of Civil Appeals Nos. 712 and 713 of 2020, the Supreme Court of Pakistan addressed the eligibility of Caretakers for the Provincial Management Service (PMS) examination under the Khyber Pakhtunkhwa Provincial Management Service Rules, 2007. The court ruled that the rules explicitly defined the posts eligible for the 10% quota reserved for in-service candidates, excluding the respondents. The court highlighted the importance of adhering to the specific language of the law, reinforcing the principle that rules should be interpreted within their intended scope. This case underscores the significance of clear legal definitions in administrative processes, particularly in recruitment and promotion within public service. The decision serves as a precedent for future cases regarding employment eligibility and the interpretation of service rules, emphasizing the necessity for precise legal language and the limitation of judicial intervention in administrative matters.... |
| 2017 SLD 1873, 2017 PLD 370 | Criminal Appeal No. 13 of 2012 , decided on 30.06.2017 | In the case of 'AAMER FAROOQ vs THE STATE', the Islamabad High Court examined the conviction of the appellant under sections 501 and 502 of the Pakistan Penal Code for defamation. The appellant was accused of publishing defamatory material against the complainant and his family, alleging that they misused their visa procurement services for monetary gain. The court emphasized the importance of proving both mens rea and actus reus in defamation cases, referencing relevant precedents. The prosecution's failure to provide sufficient evidence of harm to the complainant's reputation led to the appeal's success. The court's decision highlights the critical legal standards for defamation in Pakistan, reinforcing the necessity of a guilty mind in such cases.... |
| 2011 SLD 834 = 2011 CLC 1985 | Civil Revisions Nos.998 and 1053 of 2011 , decided on 08.09.2011 | In the case of Civil Revisions Nos.998 and 1053 of 2011, the Peshawar High Court dealt with a dispute arising from a catering contract awarded by Pakistan International Airlines Corporation to Gaggan Catering Service. The plaintiff, Balana Restaurant, contended that the contract was awarded without a proper tendering process, violating the Public Procurement Regulatory Authority Rules, 2004, and sought a permanent injunction. The trial court initially dismissed the request for a temporary injunction, a decision that was later overturned by the appellate court, which granted the injunction. The High Court ultimately found that the appellate court had exceeded its jurisdiction by staying the contract without sufficient evidence and restored the trial court's decision. This case underscores the importance of adhering to procurement regulations and the necessity of fair competition in public contracts.... |
| 2016 SLD 2102, 2016 YLR 110 | C.R. No. 828 of 2005 , decided on 12.11.2014 | This landmark case from the Lahore High Court addresses crucial aspects of property law under the Transfer of Property Act, 1882, focusing on the validity of oral sales and the importance of proper documentation in property transactions. The court emphasized that the plaintiff's failure to present critical evidence, such as the exact date and conditions of the sale, rendered the claim invalid. This case highlights the necessity for clear and comprehensive pleadings and the burden of proof on the party asserting ownership. Given the complexities of property law, this case serves as a vital reference for future disputes involving oral agreements and property rights, particularly in the context of mutations and title deeds. Keywords such as 'property law', 'Transfer of Property Act', 'oral sale validity', and 'burden of proof' are essential for understanding the implications of this ruling.... |
| 2003 SLD 525, 2003 PTD 1215 | 7(1412)CU/IB of 2001 , decided on 18.01.2003 | This case revolves around the Sales Tax Act of 1990 and the Customs Act of 1969, focusing on the input tax adjustments made by Muhammad Ali Industries (Pvt.) Ltd. following a fire incident that destroyed their raw materials in a bonded warehouse. The tribunal ruled in favor of the appellant, stating that their actions were justified under the law and that the penalties imposed by the Sales Tax Department were unwarranted. Key issues included the interpretation of tax liability, the validity of input tax credits, and the responsibilities of the Customs and Sales Tax authorities in resolving disputes. The decision highlights the importance of clear communication between these entities to prevent undue hardship on taxpayers. This ruling sets a precedent for similar cases involving input tax adjustments and the responsibilities of both Customs and Sales Tax authorities.... |
| 2000 SLD 522, 2000 PTD 1014, (1998) 233 ITR 366 | Income-tax Application No. 240 of 1995 , decided on 30.01.1997 | This case revolves around the interpretation of accounting practices under the Income Tax Act, 1961. Specifically, it addresses the treatment of annual maintenance charges (AMC) recorded on an accrual basis versus a cash basis. The Allahabad High Court upheld the Tribunal's decision that the assessee did not change their accounting system despite transferring the entire AMC to the profit and loss account. The ruling emphasized that mere accounting entries do not determine the system used. This case is significant for tax practitioners and companies regarding the proper accounting methods and their implications on tax obligations. It highlights the importance of maintaining consistency in accounting practices and the legal interpretations that can arise from such decisions. The outcome reinforces the precedent that factual findings by the Tribunal are conclusive unless substantial legal questions are raised. The case is beneficial for understanding the nuances of the Income Tax Act and ... |
| 1989 SLD 1481, 1989 SCMR 1128 | Civil Petition No.716 of 1984 , decided on 10.09.1988 | In this case, the Supreme Court of Pakistan addressed issues regarding the resumption of state land under the Colonization of Government Lands (Punjab) Act, 1912, and the Constitution of Pakistan, 1973. The petitioners, JANAT BIBI and others, challenged the High Court's decision concerning the resumption of land due to allegations of non-cultivation. The Supreme Court found that the High Court had properly examined the evidence, particularly the Crop Inspection Register, which indicated non-compliance with agricultural requirements. The case highlights the importance of adhering to agricultural conditions stipulated by law and the role of the courts in interpreting these compliance issues. The decision serves as a precedent in matters concerning land use and agricultural obligations under state regulations. Legal representatives for the petitioners and respondents provided arguments regarding the interpretation of the relevant laws, but the Supreme Court upheld the High Court's finding... |
| 2017 SLD 468, 2017 SCMR 364 | Criminal Appeal No. 221-L of 2013 , decided on 02.08.2016 | This case revolves around an appeal concerning the conviction of Muhammad Sarfraz for causing severe injury to Zafar Iqbal's eye using an iron rod. The Supreme Court of Pakistan upheld the conviction based on substantial medical evidence that demonstrated a permanent partial loss of vision in the victim's eye. The court's decision emphasized the importance of accurate medical assessments in determining the severity of injuries under the Penal Code. The case illustrates the legal standards required for conviction under sections 335 and 336, reinforcing the judiciary's commitment to uphold justice in cases involving personal injury. This appeal further highlights the role of legal representation in ensuring fair trials and the significance of detailed medical testimony in criminal cases.... |
| 1959 SLD 111, 1959 PLD 872 | Writ Petition No. 263 of 1959 , decided on 10.07.1959 | In 1959, the Lahore High Court addressed the issue of student rights concerning examination eligibility at the Hailey College of Commerce. The case involved petitioners Hassan Imam and Muhammad Muslim, who contended that their roll numbers, issued by the Punjab University, were wrongfully withheld by the college's Principal. The court examined the relevant provisions of the Evidence Act and the university's regulations, concluding that the Principal's actions were not justified under the law. This landmark decision underscored the significance of due process in academic institutions, ensuring that students' rights to participate in examinations are protected. Keywords: student rights, examination eligibility, university regulations, Lahore High Court, Evidence Act.... |
| 1994 SLD 1315, 1994 CLC 1032 | Writ Petition No. 3246 of 1989 , decided on 06.12.1992 | This case revolves around the dissolution of marriage under the Dissolution of Muslim Marriages Act. The Lahore High Court addressed the validity of a marriage dissolution suit filed by Mst. Iffat Nasreen through her father. The court ruled in favor of the respondent, emphasizing that the power of attorney granted to her father allowed him to file the suit on her behalf. The petitioner’s argument that the suit was invalid due to lack of authorization was dismissed, as it was determined that the father was duly authorized. The court also noted that the parties had been living separately for years, and the respondent had since remarried, which further supported the decision to uphold the dissolution decree. This case highlights important aspects of marital law and the authority granted through power of attorney in family law matters.... |
| 1998 SLD 1143, 1998 PTD 1977, (1998) 229 ITR 671 | Income-tax Reference No. 13 of 1991 , decided on 23.08.1996 | This case revolves around the valuation of unquoted equity shares for wealth tax purposes, highlighting the legal intricacies involved in the assessment process. The Kerala High Court's ruling clarified the treatment of advance tax payments within the framework of the Indian Wealth Tax Act, 1957. The court referenced previous landmark decisions to establish a consistent legal precedent, ultimately guiding the tribunal in its future assessments. This case is significant for tax practitioners and entities dealing with wealth tax assessments, as it underscores the necessity of adhering to proper valuation methods and understanding the implications of tax provisions on asset valuation.... |
| 1996 SLD 1163 = 1996 SCMR 494 | Civil Petition No. 743-L of 1994 , decided on 07.12.1995 | In the case involving Granada Textile Mills Ltd. versus the Federation of Pakistan, the Supreme Court addressed the petitioner's plea for the release of imported goods from Customs without duty payment. The case revolved around the interpretation of the Customs Act and relevant constitutional provisions. The petitioner had complied with a prior High Court order by providing a Bank Guarantee, which facilitated the release of the goods. However, the subsequent request to substitute the Bank Guarantee with an Insurance Guarantee was deemed misconceived. The ruling underscores the importance of compliance with court orders and the procedural requirements in customs matters, reflecting the judiciary's stance on maintaining established legal protocols. This case serves as a significant reference for similar customs-related disputes, emphasizing the complexities involved in customs law and the judicial process in Pakistan.... |
| 2008 SLD 1410, 2008 PLC 1298 | Appeal No.490(L)(C.S.) of 2000 , decided on 30.10.2003 | In the case of Abdul Majeed vs Division Superintendent (Workshops), Pakistan Railways, the Federal Service Tribunal examined the legality of the appellant's removal from service based on allegations of corruption. The appellant was accused of collecting illegal gratification from workers and was subsequently acquitted in a criminal trial. The Tribunal highlighted the importance of the criminal acquittal in relation to the departmental proceedings, ruling that the removal order could not stand in light of the acquittal. The decision emphasized that vague allegations were insufficient for disciplinary action, and the appellant was reinstated with back benefits. This case underscores the necessity for clear evidence and proper procedure in disciplinary actions against government servants.... |
| 1973 SLD 417 = 1973 PLC 94 | Civil Appeal No. 18 of 1968 , decided on 09.01.1973 | This case examines the intersection between the Pakistan Essential Services (Maintenance) Act, 1952 and the Industrial Disputes Ordinance, 1959. The key issue was whether the jurisdiction of the Industrial Court was nullified by the Act’s provisions. The appellant, a workman, claimed he was unlawfully dismissed amidst an industrial dispute, which was subject to conciliation efforts. The court noted that the Central Government's notification classifying employment at the bank as essential effectively barred the Industrial Court from adjudicating the dispute. The ruling emphasized the supremacy of the Act over the Ordinance, highlighting the procedural and substantive differences between the two frameworks for resolving industrial disputes. This case is significant for understanding labor rights within the context of essential services legislation and the implications of jurisdictional limitations imposed by government notifications. Keywords include 'industrial dispute', 'essential serv... |
| 2007 SLD 3113, 2007 PLJ 534 | Crl. Misc. No. 1865-B of 2005 , decided on 13.10.2005 | In the case of Khan Muhammad vs State, the Lahore High Court examined the application for post-arrest bail concerning serious charges under the Pakistan Penal Code, specifically Sections 302, 324, 148, 149, and 109. The court's decision hinged on the evidence presented, particularly the lack of matching ballistics between the firearm and the recovered empties. The court underscored the importance of further inquiry, which is crucial in ensuring justice in criminal proceedings. The ruling highlights the legal principles surrounding bail applications and the significance of evidentiary standards in criminal law, particularly in cases involving serious offenses like murder and attempted murder. This case serves as a vital reference for understanding the application of bail provisions and the procedural safeguards in the criminal justice system.... |
| 2019 SLD 1995, 2019 YLR 2162 | C. Ps. Nos. D-1260, D-2244, D-2656 and D-2657 of 2 , decided on 27.09.2018 | In the case of C. Ps. Nos. D-1260, D-2244, D-2656 and D-2657 of 2018, the Sindh High Court dealt with petitions for bail filed by the petitioners under the National Accountability Ordinance, 1999. The main issues at stake were allegations of financial misconduct and the petitioners' claims of hardship due to prolonged detention without trial. The court analyzed the implications of non-compliance with previous orders to expedite the trial process and reiterated that such non-compliance does not constitute a valid basis for granting bail. The decision highlights the balance between the rights of the accused and the necessity of maintaining the integrity of the accountability process. The ruling confirms the importance of timely trials in corruption cases, especially when significant losses to the national exchequer are involved. This case serves as a crucial precedent in the legal landscape surrounding accountability and the rights of individuals facing serious charges, emphasizing the n... |
| 2004 SLD 2273, (2004) 267 ITR 370 | IT REFERENCE NO. 251 OF 1983 , decided on 18.09.2003 | In the case of Jit & Pal X-Rays (P.) Ltd. v. Commissioner of Income Tax, the Allahabad High Court addressed the issue of whether certain payments made to Mrs. Jagjit Kaur, the wife of the previous owner, were deductible business expenditures. The case revolved around the interpretation of Section 37(1) of the Income-tax Act, 1961, which governs the allowance of business expenditures. The court found that the payment of overriding charges was an integral part of the sale deed, which stipulated that the company must pay a percentage of its net profits to Mrs. Jagjit Kaur as a condition of the sale. The court concluded that since the payment was tied to the very source of income, it constituted a diversion of income rather than an application of income. This ruling clarified the legal distinction between obligations arising from a sale agreement and mere applications of income, emphasizing the significance of contractual obligations in tax matters. Additionally, the court affirmed that th... |
| 1993 SLD 763, 1993 SCMR 1570 | C.M. No.G03 of 1991 in W.P. No. 990 of 1991 , decided on 07.02.1993 | In the case of C.M. No.G03 of 1991 in W.P. No. 990 of 1991, the Supreme Court of Pakistan addressed the dismissal of a constitutional petition by the Lahore High Court for non-prosecution. The petitioners, led by Ch. Naseer Ahmad, sought restoration of their case which had been dismissed due to their absence in court. The High Court noted that the petition was filed on behalf of the Chairman of the Evacuee Trust Board, whose order had been overturned by the Federal Government. The Supreme Court upheld the High Court's decision, emphasizing that the petitioners had no standing to pursue the case in light of the Federal Government's authority. This case highlights important aspects of legal representation, the significance of presence in court, and the authority of government decisions in legal proceedings. Keywords: Evacuee Trust Properties, Supreme Court of Pakistan, constitutional petition, legal representation, Federal Government.... |
| 1992 SLD 191, 1992 PTD 1294, (1992) 66 TAX 58 | I.T.A. No.693/LB of 1990-91 , decided on 14.09.1991 | In the Income Tax Appellate Tribunal case I.T.A. No.693/LB of 1990-91, the tribunal addressed significant issues surrounding the Income Tax Ordinance of 1979 and the Insurance Act of 1938. The case highlighted the complexities involved in tax deductions for general insurance companies, particularly concerning Zakat payments. The Tribunal ruled in favor of the appellant regarding Zakat deductions, clarifying that the provisions of the Zakat and Ushr Ordinance take precedence over conflicting rules within the Income Tax Ordinance. The decision emphasized the necessity of adhering to specific regulations while computing taxable income, particularly regarding interest income and depreciation allowances. This case is pivotal for insurance companies navigating tax regulations, ensuring compliance while maximizing allowable deductions. Key topics include Income Tax Ordinance, Zakat deductions, Insurance Act compliance, and depreciation limits. The ruling sets a precedent for future cases invo... |
| 2022 SLD 1834, 2022 PLJ 119 | 452(P)CS of 2021 , decided on 28.06.2022 | In the case of Ashraf Ali Shah vs. Government of Pakistan, the Federal Service Tribunal deliberated on the appellant's appeal for pro forma promotion after retirement. The core issue revolved around the refusal of the appellant's request based on seniority and promotion criteria outlined in the Service Tribunals Act, 1973. The tribunal underscored the significance of timely appeals, noting that the appellant filed his appeal nearly three years post-retirement without a reasonable explanation for the delay. The decision also referenced previous judgments that established the legal precedent against granting retrospective promotions to retired officials. This case serves as a crucial reference for understanding the procedural norms and legal limitations surrounding civil service promotions, especially in the context of retirement and seniority. Legal professionals should take note of the implications of this case on future appeals concerning promotions and the necessity of adhering to es... |
| 2012 SLD 823, 2012 PLD 6 | W.P. No. 2347 of 2008 , decided on 08.07.2011 | In the case of W.P. No. 2347 of 2008, the Islamabad High Court reviewed the eviction petition filed by landlords against the deceased tenant Zafar Iqbal Abbasi for non-payment of rent over twenty months. The court addressed critical issues surrounding the enforcement of the Islamabad Rent Restriction Ordinance, which was contested by the tenant's counsel, arguing that the ordinance was not in effect at the time of the application. However, the court clarified that the ordinance had indeed come into force on January 23, 2001, and was applicable to the defined urban areas of Islamabad. The decision emphasized the importance of recognizing the legal heirs of the deceased tenant and confirmed that only one representative in possession suffices for the proceedings. The ruling reinforced the jurisdiction of the Rent Controller and validated the eviction order based on the established non-payment of rent. This case highlights key aspects of landlord-tenant law and the procedural requirements ... |
| 1969 SLD 395 = (1969) 72 ITR 331 | IT REFERENCE MISC. No. 248 OF 1964 , decided on 10.09.1968 | In the case of Upper India Sugar Exchange Ltd. vs. Commissioner of Income Tax, the Allahabad High Court addressed the taxability of surplus brokerage received by the Exchange. The court examined the nature of the receipts, determining that they were initial trading liabilities rather than trading profits. The decision highlighted that unclaimed balances should not be taxed if they were not treated as income at the time of receipt. This ruling is significant for tax law, particularly regarding how entities manage brokerage and commission in trading scenarios. The case references precedents that underline the importance of the character of receipts in income tax assessments. Keywords: Income Tax, Trading Liabilities, Taxable Income, Brokerage, Allahabad High Court.... |
| 2003 SLD 2664, 2003 CLC 1294 | Civil Revision No. 25 of 1990 , decided on 11.03.2003 | In the case of Civil Revision No. 25 of 1990, the Lahore High Court addressed a dispute regarding the possession of land between the petitioners and the respondent, Mst. Sardar Begum. The respondent claimed ownership of the land based on a registered sale-deed and subsequent mutation in the Revenue Record, while the petitioners argued that the mutation was improperly sanctioned and did not confer title. The court examined the evidence, including the demarcation report and witness testimonies. It was determined that the petitioners had encroached upon the respondent's property, and the findings of the trial and appellate courts were supported by sound reasoning. The petitioners' revision was dismissed, confirming the lower courts' rulings. This case highlights issues of property rights, encroachment, and the legal standards for establishing ownership through mutation and possession.... |
| 2012 SLD 1150, 2012 PTD 1638 | S.T.As. Nos.2124/LB, 2127/LB and 2125/LB of 2009 , decided on 08.12.2011 | This case involves the Appellate Tribunal Inland Revenue's decision regarding input tax adjustments claimed by Coca Cola Beverages Pakistan Ltd. The Tribunal addressed multiple issues including the entitlement to zero-rating for exports to Afghanistan, the claim for input tax on chilling equipment, and other related tax matters. The Tribunal found that the chilling equipment constituted necessary assets for the production and sale of beverages, thus allowing the input tax adjustment. Additionally, the Tribunal noted that the denial of zero-rating benefits for exports was not justified since the required documentation was provided. This case highlights the importance of understanding the provisions of the Sales Tax Act, particularly regarding claims for input tax and zero-rating for exports, which are crucial for businesses operating in the manufacturing and distribution sectors.... |
| 1982 SLD 169, 1982 SCMR 146 | Civil Petition for Special Leave to Appeal No. 888 , decided on 10.02.1981 | This case revolves around the dispute regarding the allotment of land to Bashir Ahmed under the Pedigree Livestock Breeding Scheme. The Supreme Court of Pakistan addressed the appeal against the Lahore High Court's dismissal of the petition concerning the legality of the land allotment. The core issue was whether the purpose for which the land was allotted had been fulfilled, a factual matter that the Supreme Court determined it could not adjudicate. The court emphasized the importance of respecting the decisions made by lower courts on factual matters and highlighted that the discretionary nature of writ jurisdiction cannot be used to aid injustice. Legal practitioners should note the significance of this decision in understanding the limitations of appellate review in questions of fact. Key legal principles discussed include the scope of Article 185(3) of the Constitution regarding leave to appeal, as well as the implications of the 15 Years Lease Scheme introduced by the government.... |
| 2014 SLD 904 = 2014 PTD 1714 | I.T.As. Nos.1386/LB to 1387/LB of 2012 , decided on 02.05.2014 | In this case, the Appellate Tribunal Inland Revenue dealt with appeals concerning the imposition of penalties under the Income Tax Ordinance, 2001 for the tax years 2010 and 2011. The core issue revolved around the legality of the penalties imposed for late filing of income tax returns when no tax was payable. The tribunal highlighted that the penalty provisions must be interpreted strictly, linking them directly to the existence of payable tax. The absence of any tax liability rendered the penalty unlawful, leading to the rejection of the department's appeals. This case underscores the importance of adhering to statutory requirements in tax law and the necessity for clear evidence of revenue loss before imposing penalties. Key terms such as 'Income Tax Ordinance', 'penalties', 'tax payable', and 'Appellate Tribunal' are central to this discussion, making it relevant for individuals and entities engaged in tax compliance and legal interpretation in Pakistan.... |
| 2022 SLD 985, 2022 SCMR 1323 | Criminal Petition No. 407 of 2022 , decided on 12.06.2022 | In the landmark case of Criminal Petition No. 407 of 2022, the Supreme Court of Pakistan addressed critical issues surrounding the investigation and prosecution of honour-related crimes against women. The court's ruling emphasized the necessity of involving lady police officers in investigations, particularly in cases where female witnesses are involved, to ensure a more sensitive and effective approach. The decision reflects a broader commitment to enhancing the legal framework in Pakistan, promoting justice for women, and tackling the pervasive issue of gender-based violence. The court's observations on the need for Standard Operating Procedures (SOPs) for such investigations underscore the urgency of reforming existing practices to protect women's rights. This case not only highlights the legal challenges faced by women in Pakistan but also serves as a pivotal step towards fostering a more equitable legal system. By prioritizing the dignity and rights of women, the Supreme Court aim... |
| 2010 SLD 68, (2010) 102 TAX 25, 2010 PTD 1127 | I.T.A. No. 281/LB of 2008 , decided on 30.10.2009 | This case revolves around the interpretation of the Income Tax Ordinance, 2001, specifically focusing on the provisions related to exemptions and the timeline for the decision-making processes of the Income Tax Appellate Tribunal. The tribunal highlighted that the legislature had not set any express limitation on the decision-making period for the Tribunal, and the provisions of section 132(2A) were established as directory rather than mandatory. The case also addressed the implications of the retrospective application of tax exemptions, emphasizing that such applications require clear legislative intent. The Tribunal's decision ultimately reinforced the principles of strict construction of fiscal statutes and the necessity for clarity in legislative language concerning tax exemptions. The outcome of the appeal demonstrated the complexities involved in tax law interpretation, particularly regarding exemptions and the procedural timelines of appellate decisions.... |
| 2006 SLD 3370, (2006) 280 ITR 588 | CIVIL WRIT PETITION No. 4822 OF 1985 , decided on 12.05.2004 | This case involves a writ petition filed by Kamal Kishore Gupta against the Income Tax Officer regarding a tax refund dispute for the assessment year 1981-82. The petitioner initially paid excess tax and later sought a refund, which was contested by the Income Tax Officer citing rectification of a previous refund order. The court examined the legal framework of the Income-tax Act, particularly sections related to refunds and assessments, concluding that the failure of the department to assess did not negate the taxpayer's admission of liability. The decision reinforces the legal precedent set by the Supreme Court in CIT v. Shelly Products, emphasizing that tax payments made in excess are considered an acknowledgment of liability, thus denying the refund sought by the petitioner.... |
| 1989 SLD 72, 1989 PTD 556 | D-659 of 1988 , decided on 24.01.1989 | In the case of Abdul Sattar vs Income Tax Officer Circle XV, the Sindh High Court dealt with allegations of contempt against the Income Tax Officer, Anisur Rehman, for refusing to accept a notice served by the bailiff and for alleged misbehavior. The court highlighted the importance of due process and the standard of proof required in contempt proceedings, which are of a quasi-criminal nature. The court found that conflicting accounts between the bailiff and the officer created reasonable doubt regarding the alleged contempt. The decision underscored the principle that doubts must favor the accused in such cases. The ruling is significant in reinforcing the standards of evidence and the rights of individuals in contempt proceedings, paving the way for a more careful consideration of allegations that could affect the integrity of judicial processes.... |
| 1994 SLD 92, 1994 PTD 739, (1994) 69 TAX 59 | I.TA. No. 7663/KB of 1992-93 , decided on 17.04.1993 | In the case involving the Income Tax Ordinance, 1979 and the Transfer of Property Act, 1882, the Appellate Tribunal Inland Revenue addressed the assessment of property income owned by multiple co-owners. The tribunal found that the shares held by the co-owners were definite and ascertainable as per the agreements made among them. The decision highlighted the importance of proper interpretation of legal provisions, emphasizing that physical division of property was not a requisite for tax assessment under section 21. The ruling is significant for co-ownership cases, particularly in clarifying that agreements among co-owners should be respected in tax assessments. The decision also underlined the binding nature of circulars issued by the Central Board of Revenue, reinforcing the need for assessing officers to adhere to established guidelines. This case serves as a precedent for future tax assessments involving co-owned properties, ensuring fair treatment based on clear legal definitions ... |
| 1984 SLD 1558, 1984 PLC 954 | 285/1751 of 1982 , decided on 07.09.1983 | The legal case of Rafique Ahmad versus Superintending Engineer, Public Health Circle Lahore, adjudicated by the Service Tribunal of Punjab on September 7, 1983, serves as a significant precedent in civil service disciplinary actions. Cited under 1984 SLD 1558 and 1984 PLC 954, this case revolves around the appellant, Rafique Ahmad, who challenged his compulsory retirement imposed due to alleged disobedience of superior orders. Rafique Ahmad, a seasoned civil servant with an impeccable service record spanning over two decades, was initially suspended on October 14, 1980, for not adhering to directives from his superiors. Despite submitting multiple appeals and denials of the charges, he faced continuous suspension leading to his compulsory retirement on January 14, 1982. The crux of the case lay in determining whether the punishment of compulsory retirement was justified based on the extent of Ahmad's misconduct versus his exemplary service history. The tribunal, led by Abdul Hamid Cha... |
| 1964 SLD 539, (1964) 9 TAX 38, 1964 PTD 38 | I.T.A. No. 1154 of 1961-62 , decided on 31.10.1963 | In this significant case heard by the Income Tax Appellate Tribunal, Dacca, the primary issue revolved around the tax implications of a compensation payment received by Mr. H upon the closure of V Company’s operations in Pakistan. Mr. H, who had served as a Manager and Director, was paid Rs. 12,000 after the company decided to cease its business activities, which raised questions regarding whether this payment constituted taxable income or compensation for loss of employment. The tribunal examined the circumstances surrounding the payment, including the company's efforts to transfer its business and the subsequent decision to close down operations due to market conditions. The judgment emphasized that the payment was a form of compensation for loss of employment rather than remuneration for services rendered, thereby exempting it from taxation. This case serves as a crucial reference for similar disputes relating to employment termination and severance payments, underlining the importa... |
| 2000 SLD 2224, 2000 PLD 34 | Civil Appeals Nos. 34 and 35 of 19 , decided on 26.10.1999 | In the case of Military Estate Officer, Hazara Circle, Government of Pakistan, Abbottabad vs. Muhammad Bashir and 6 others, the Supreme Court of AJ&K addressed procedural issues concerning land acquisition appeals. The appeals arose from a High Court decision that dismissed them for allegedly failing to file a copy of the District Judge's decree. The Supreme Court clarified that under the Land Acquisition Act, specifically section 26(2), an award made by the District Judge is deemed a decree, thus negating the need for a formal decree-sheet. The court highlighted the importance of ensuring that legal procedures are followed to protect the rights of appellants in land acquisition matters. The decision underscored the necessity of hearing all arguments presented by both parties, thereby emphasizing fair judicial processes in land disputes. This case serves as a significant reference for future land acquisition cases, illustrating the court's commitment to upholding the law and ensuring j... |
| 2019 SLD 328, 2019 PLJ 29 | W.P. No. 13278 of 2016 , decided on 18.01.2018 | This case revolves around the requirement of a Child Registration Certificate (CRC) for students wishing to appear in the 9th class examination in Lahore, Pakistan. The petitioner challenged the legality of requiring the CRC, arguing it imposes an unreasonable burden and is not mandated by the Punjab Free and Compulsory Education Act, 2014. The court clarified that the Act allows for a birth certificate or any other prescribed document as proof of age, which includes the CRC. The necessity of the CRC was justified as it enhances transparency in age verification, ensuring that students are accurately represented. The decision underscores the legal framework supporting educational access and the importance of compliance with established regulations. Ultimately, the court ruled that the CRC requirement is valid and dismissed the petition, reinforcing the legal obligations of educational institutions to uphold standards for student registration.... |
| 1991 SLD 100, 1991 PTD 401, (1991) 63 TAX 110 | I.T.R. No.102 of 1982 , decided on 20.09.1990 | This case revolves around the interpretation of the Income Tax Act, 1922, particularly concerning the assessment of insurance businesses. The Sindh High Court adjudicated that the income of insurance companies should be calculated under the First Schedule of the Act, emphasizing the importance of actuarial valuation to determine notional income instead of relying on actual income figures. The court ruled that any adjustments made by the Income Tax Officer must strictly adhere to the established rules within the First Schedule, thereby disallowing arbitrary changes that could affect the actuarial surplus. This judgment is significant as it reinforces the regulatory framework governing the taxation of insurance businesses and clarifies the limitations imposed on the Income Tax Department when assessing such entities. The ruling also excluded the applicability of certain sections of the Income Tax Act that conflict with the First Schedule, ensuring a consistent and fair approach to taxati... |
| 1988 SLD 275, 1988 PLD 131 | Civil Appeals Nos. 824 to 826 of 1984 and 399 of 1 , decided on 09.01.1988 | This case revolves around the interpretation of seniority provisions under the Civil Servants Act (LXXI of 1973) and the implications of an Office Memorandum dated 27-1-1975. The Supreme Court examined whether the Memorandum was legally binding and its impact on the seniority of civil servants. The ruling established that promotees of the same year have precedence over direct recruits, a decision that affects many civil servants' careers and raises questions about administrative reforms and their compliance with existing laws. The Court's decision ensures that the principles of seniority are maintained and that the quota system for appointments remains transparent and fair. This case is significant for understanding the legal framework governing civil service appointments in Pakistan.... |
| 2010 SLD 890, 2010 PLJ 394 | Crl. Misc. No. 10888-B of 2008 , decided on 18.02.2009 | The case revolves around the bail application of Muhammad Saleem, who faced allegations of abduction and Zina-bil-Jabar under various laws including the Offence of Zina (Enforcement of Hudood) Ordinance and the Pakistan Penal Code. The Lahore High Court, presided over by Justice Khurshid Anwar Bhinder, assessed the evidence and found significant doubts regarding the allegations. Notably, the complainant had previously stated that she married the petitioner of her own free will, contradicting later claims of abduction. The delay of eight months in filing the FIR was also a critical factor in the court's decision-making process. The ruling highlights the importance of credible evidence and the principle of further inquiry in criminal cases, ensuring that individuals are not unjustly deprived of their liberty based on dubious claims. Keywords such as bail, abduction, Zina-bil-Jabar, and High Court proceedings are central to understanding the legal implications of this case.... |
| 2003 SLD 556, 2003 SCMR 1070 | Criminal Appeal No. 176 of 2002 , decided on 05.03.2003 | The case revolves around the criminal appeal of Muhammad Kamran, who was convicted for the murder of a minor girl, Nadia Bibi. The Supreme Court critically evaluated the evidence, particularly focusing on the extra-judicial confession that was pivotal to the conviction. The Court highlighted the necessity of corroborative evidence for such confessions, reiterating established legal principles regarding their reliability. Ultimately, the Court found the confession unsubstantiated, leading to Kamran's acquittal. This case underscores the importance of rigorous standards in evaluating evidence in criminal proceedings, particularly concerning confessions. Keywords: criminal appeal, extra-judicial confession, conviction, acquittal, Supreme Court of Pakistan, evidence evaluation, legal standards.... |
| 1956 SLD 42, (1956) 30 ITR 202 | MISC. JUDICIAL CASE No. 362 TO 366 OF 1952 , decided on 26.04.1956 | This case concerns the taxation of profits from share and securities transactions by Raja Bahadur Vishweshwara Singh, who was assessed as a dealer in shares and securities. The Patna High Court examined the findings of the Appellate Tribunal, which had determined that the petitioner was not merely a prudent investor but engaged in trading activities, thereby making the profits assessable to income tax. The court evaluated the nature of the transactions over multiple assessment years and the financial arrangements made by the petitioner, including substantial borrowings from his brother to finance share purchases. The ruling reinforced the distinction between capital gains and business profits, emphasizing that the frequency and intent behind transactions are critical in determining tax liability. The decision highlights the importance of evidence in tax assessments and the court's limited role in re-evaluating factual determinations made by tax authorities. This case is significant for... |
| 1988 SLD 1449 = 1988 PLC 995 | KAR -511 of 1986 , decided on 08.02.1988 | This case revolves around the termination of an employee who was hired on a temporary basis and whose services were terminated before the completion of the probation period. The Labour Court dismissed the grievance petition, which was upheld by the Appellate Tribunal. Key legal issues include the interpretation of temporary employment under the Industrial Relations Ordinance, 1969, specifically sections 25-A and 38(3). The case highlights the importance of understanding employment terms and the rights of temporary workers. The decision underscores the need for clear contracts and the implications of employment termination without due cause. Keywords such as 'temporary employment', 'termination of service', 'Industrial Relations Ordinance', and 'Labour Court' are crucial for understanding the legal context and relevance of this case.... |
| 2007 SLD 607 = 2007 SCMR 852 | Civil Petitions Nos. 402-K and 403-K of 2006 , decided on 22.11.2006 | In this significant case, the Supreme Court of Pakistan addressed critical issues regarding the jurisdiction of courts and the complexities of mortgage redemption. The case arose from a suit filed by Asrar Hassan, an employee of the liquidated Bank of Credit and Commerce International (BCCI), seeking various reliefs including redemption of mortgage and financial adjustments. The petitioners contested the suit's maintainability, arguing that the High Court lacked jurisdiction. However, the Supreme Court found that such jurisdictional questions are mixed questions of law and fact that necessitate evidence. The ruling underscores the necessity for judicial processes to adhere to procedural norms, particularly in complex financial disputes involving liquidated entities. The decision reinforces the principle that jurisdictional issues must be sufficiently substantiated and resolved through appropriate legal channels. This case serves as a precedent for future litigation involving jurisdicti... |
| 1988 SLD 3063, 1988 SCMR 340 | Criminal Petitions Nos. 300 and 327 of 1981 , decided on 17.11.1987 | In the case of MST. RASHIDA BEGUM vs. QAMAR-UZZAMAN and others, the Supreme Court of Pakistan addressed serious concerns regarding the acquittal of the accused in a high-profile murder case. The case revolved around the murder of Malik Amir Bakhsh Khokhar, whose body was discovered under suspicious circumstances. The investigation faced significant challenges, including alleged interference and the mishandling of evidence by police officials. The Supreme Court's decision to grant leave to appeal underscores the necessity for a comprehensive review of the trial court's proceedings to uphold the rule of law and ensure justice is served. The Court's ruling serves as a critical reminder of the judicial system's role in safeguarding against miscarriages of justice and reinforcing the integrity of criminal investigations.... |
| 1977 SLD 125, 1977 SCMR 159 | Criminal Appeal No. 38 of 1969 , decided on 04.03.1974 | In the case of Niaz Ahmad vs. Naim Akhtar and Another, the Supreme Court of Pakistan addressed the appeal concerning the conviction of Niaz Ahmad under sections 302, 307, and 456 of the Penal Code. The High Court had previously upheld the conviction but reduced the death sentence to transportation for life, highlighting the mitigating factors surrounding the case, including the absence of premeditation and the emotional state of the accused at the time of the offense. The Supreme Court analyzed the impact of the prolonged appeal process, which lasted over five years due to the appellant's procrastination, on the appropriateness of imposing the death penalty. The Court reaffirmed its stance of not imposing maximum penalties in cases where significant delays have occurred, thereby confirming the High Court's decision. This case illustrates the legal principles concerning sentencing in homicide cases and the importance of timely judicial proceedings.... |
| 1984 SLD 701, 1984 SCMR 912 | Civil Petition No. 114-P of 1984 , decided on 19.05.1984 | This case revolves around a property dispute involving claims of ownership and tenancy. The Supreme Court of Pakistan addressed the issue of land ownership based on entries in Jamabandis, which the petitioners argued supported their claim of ownership through adverse possession. However, the Court ruled that these entries did not substantiate the petitioners' claims, as they were recorded as tenants, and highlighted the lack of sufficient evidence to prove their ownership. The decision also touched upon the principle of res judicata, clarifying that the petitioners could not raise this plea at the Supreme Court stage due to procedural lapses in earlier courts. This case underscores the complexities of property law, particularly in relation to tenant rights and ownership claims, and the significance of presenting a strong legal argument backed by relevant documentation. Keywords: property dispute, adverse possession, ownership claims, tenancy rights, Supreme Court of Pakistan.... |
| 1991 SLD 276, 1991 MLD 1673 | Special Criminal Bail Application No.5 of 1991 , decided on 17.02.1991 | In the case of Rifaqat Ali vs. The State, the Sindh High Court addressed a bail application concerning serious charges under the Customs Act, 1969. The applicant was intercepted at Karachi Airport with a significant quantity of gold, leading to his arrest. The court analyzed the procedural compliance regarding personal searches and the applicant's claims of health issues. Ultimately, the court found no merit in the claims for bail, citing the applicant's status as a habitual offender and the absence of compelling medical evidence justifying his release. This case highlights the stringent requirements for bail in serious criminal matters and the court's role in ensuring that justice is served while considering public safety.... |
| 2020 SLD 2598, 2020 CLC 1172 | Customs Appeal No.K-195 of 2018 , decided on 05.08.2019 | In the case concerning MESSRS ZONISH TRADERS, KARACHI vs. THE DEPUTY COLLECTOR (GROUP-V) and another, the Customs Appellate Tribunal deliberated on the implications of mis-declaration under the Customs Act, 1969. The case revolved around a confiscated shipment where the appellant was accused of incorrectly claiming benefits under SRO No.568(I)/2014. However, the Tribunal found that the mis-declaration stemmed from a genuine error rather than any fraudulent intent. The Tribunal emphasized the importance of bona fide actions, noting that the appellant had requested a complete examination of the goods to clarify discrepancies in the declaration. Additionally, the issue of appeal timeliness was addressed, where the appellant's health condition was cited as the reason for delay, leading to the Tribunal condoning the delay. This case highlights critical aspects of customs law, particularly in relation to the definitions of mens rea and actus reus in determining liability for mis-declaration.... |
| 2010 SLD 1157, 2010 PLJ 573 | W.P. No. 18402 of 2009 , decided on 13.11.2009 | In the landmark case W.P. No. 18402 of 2009, the Lahore High Court addressed key issues regarding property valuation and stamp duty under the Stamp Act of 1899. The petitioners challenged the valuation set by the District Collector, which significantly exceeded the amount they had declared. The court ruled that the statutory functionaries must adhere to the established valuation tables and that arbitrary assessments are not permissible. This ruling reinforces the principle that public functionaries must act within the confines of the law, ensuring transparency and fairness in property transactions. The decision is significant for property owners and legal practitioners alike, highlighting the importance of compliance with statutory provisions in property transactions and the calculation of stamp duty. It serves as a precedent for future cases involving property valuation disputes.... |
| 1968 SLD 60 = 1968 PCRLJ 280 | Criminal Revision No. 187 of 1967 , decided on 05.05.1967 | This case revolves around a dispute concerning the attachment of 800 acres of land under the Criminal Procedure Code. The Dacca High Court examined the actions of the Magistrate and the Receiver, finding the latter's actions arbitrary and lacking legal basis. The court underscored the importance of adhering to legal procedures when managing disputes regarding land ownership and emphasized that any auction must be conducted with adequate notice to all concerned parties. The ruling highlighted the need for transparent processes in property disputes, ensuring that all stakeholders have the opportunity to participate fairly. Notably, the court's decision also stressed that the appointment of a receiver must follow due legal procedures, reinforcing the principles of justice and equity in property management.... |
| 1985 SLD 2119, 1985 PLC 768 | 639/7014 of 1980 , decided on 12.11.1983 | The case revolves around the appeal of Khalid Pervaiz against the Faisalabad Development Authority concerning jurisdictional issues under the Punjab Service Tribunals Act. The Tribunal ruled that it lacks the jurisdiction to review its earlier decisions unless there are clerical errors. The appellant's claim was dismissed as he was not considered a civil servant, thus falling outside the Tribunal's jurisdiction. The decision emphasizes the importance of proper representation and understanding of jurisdictional boundaries in service tribunal matters. The Tribunal acknowledged the appellant's right to seek remedy in a proper forum, reinforcing the procedural integrity of tribunal systems. This case highlights critical aspects of administrative law and the procedural limits of service tribunals, making it a significant reference point for similar cases in the future.... |
| 2006 SLD 2370, 2006 SCMR 907 | Civil Appeal No.964 of 1998 , decided on 15.11.2002 | In the case of Civil Appeal No.964 of 1998, the Supreme Court of Pakistan addressed a constitutional petition involving a dispute over land ownership. The petitioners, led by ABDUL MAJEED, claimed to be the rightful owners of land, while the respondents, including the Executive Engineer of the Irrigation Department, alleged illegal possession. The Lahore High Court had made a decision in a summary manner without allowing the respondents to present their defense, which the Supreme Court found to be a violation of due process. The case highlights key legal principles such as property rights, the importance of a fair hearing, and the procedural safeguards necessary in judicial proceedings. The ruling emphasizes that issues of title cannot be resolved without proper adjudication and that extraordinary measures taken by the courts must be justified. This case serves as a critical reference for future property disputes and constitutional petitions, reinforcing the need for judicial fairness ... |
| 2011 SLD 1403, 2011 PLD 829 | Civil Appeal No.952 of 2010 , decided on 21.04.2011 | This case revolves around the concept of Benami transactions, where the actual ownership of property is concealed under another person's name. The Supreme Court of Pakistan analyzed the evidence presented regarding the ownership of Bungalow No. 423 in Jinnahabad Township, Abbottabad. The appellant, Mst. Asia Bibi, claimed that the bungalow was purchased by her husband, Haji Momin Khan, and registered in the name of their son, Dr. Asif Ali Khan, solely to avoid taxation. The court observed that the original trial court had dismissed the suit filed by Dr. Asif Ali Khan, establishing him as the exclusive owner of the property. However, the Division Bench of the Peshawar High Court overturned this decision. Upon review, the Supreme Court found that the facts and evidence were not correctly applied by the Division Bench, particularly regarding the source of funds and possession of the property. The case highlights the legal implications of Benami transactions in Pakistan and the necessary f... |
| 2009 SLD 162, 2009 CLD 525 | Appeal No.34 of 2008 , decided on 19.12.2008 | This case revolves around the appeal No.34 of 2008 where the Securities and Exchange Commission of Pakistan was tasked with addressing allegations of financial misconduct and mismanagement at Messrs United Industries Limited. The respondents, owning 49% of the company's shares, filed an application for a special audit under section 234-A of the Companies Ordinance, 1984, citing serious allegations against the appellants, who controlled 51% of the shares. Key allegations included misappropriation of funds, running parallel businesses, and failing to provide dividends despite reported profits. The Commission upheld the Executive Director's decision to appoint auditors to scrutinize the company's affairs. This case highlights the importance of corporate governance and the regulatory powers of the Securities and Exchange Commission in ensuring accountability in companies. The decision reinforces the role of minority shareholders in seeking redress and the Commission's commitment to uphold ... |
| 2002 SLD 550, 2002 PTD 311, (2002) 86 TAX 264 | Writ Petition No. 1075 of 1990 , decided on 10.07.2001 | In the case of Writ Petition No. 1075 of 1990, the Lahore High Court dealt with a significant issue concerning the Sales Tax Act, 1951, specifically regarding the refund of sales tax on intermediary goods used in the production of exempted end-products. The petitioner, International Beverages (PVT.) LTD, argued that they were entitled to a refund of sales tax paid on goods such as carbon dioxide gas and flavoring agents, which were incorporated into their soft drink products. The court emphasized the interpretation of 'subject to the tax' as outlined in Section 2(12) of the Sales Tax Act, concluding that since the end-product was exempt from sales tax, the intermediary goods could not be claimed for a refund. This ruling reinforced the principle that the burden of sales tax had been effectively passed on to consumers, thus denying the petitioner's claim for a refund. The case highlights the complexities surrounding tax law and the implications for manufacturers in Pakistan, particularl... |
| 1987 SLD 347, 1987 SCMR 418 | Civil Petition for Leave to Appeal No.395-R of 198 , decided on 08.12.1986 | This case revolves around the interpretation of seniority and appointment regulations as outlined in the Constitution of Pakistan and the Service Tribunals Act. The Supreme Court of Pakistan granted leave to appeal to scrutinize the Federal Service Tribunal's decision, which was criticized for relying on an outdated Office Memorandum. The core issues include the justification of appointments under specific clauses of the O.M. of 1975 and whether such appointments can exceed prescribed quotas. The case highlights the complexities of civil service regulations and the legal standards governing administrative decisions. The implications of this case extend to the broader context of civil service appointments and the adherence to established rules and regulations, making it a significant legal precedent. The decision will not only affect the parties involved but also set a benchmark for future cases regarding civil service appointments and seniority disputes.... |
| 1988 SLD 1963, (1988) 174 ITR 678 | In the case of Sukhlal Bhanwarlal (HUF) v. Commissioner of Income Tax, the Madhya Pradesh High Court examined the legal implications of the Income-tax Act, 1961. The case arose from the reassessment of income from undisclosed sources for the assessment year 1975-76, which was reopened based on findings from wealth-tax proceedings. The court determined that significant legal questions needed clarification, particularly regarding the jurisdiction of the Income-tax Officer and the legal status of gifts received by HUFs. This case highlights the complexities of tax law and the necessity for clear judicial guidance on such matters. The court's decision to direct the Tribunal to refer the case underscores the ongoing challenges faced by taxpayers and legal practitioners in navigating the intricacies of tax legislation. Keywords: Income-tax Act, Wealth-tax, tax law, legal jurisdiction, reassessment, undisclosed income.... | |
| 2011 SLD 2065, 2011 YLR 301 | Criminal Miscellaneous go. 9355-B of 2010 , decided on 17.09.2010 | In the case of Muhammad Amin vs. The State, the Lahore High Court addressed a post-arrest bail petition concerning serious charges including murder under the Penal Code. The petitioner, Muhammad Amin, claimed he was falsely implicated in a murder case involving his co-accused due to a dispute over inheritance rights. The court noted significant delays in the trial process, attributing them to the prosecution's failure to present witnesses. Given the lengthy detention of the petitioner and the absence of the complainant in court, the High Court decided to grant bail, emphasizing that further incarceration would not benefit the prosecution. This decision underscores the importance of timely trials and the right to a fair hearing, particularly in criminal cases where the accused has been held for an extended period without a resolution.... |
| 2006 SLD 2190, 2006 CLC 1185 | Writ Petition No.3998 of 2005/BWP , decided on 21.12.2005 | In the landmark case of *Mst. Kausar Jabeen vs. Additional District Judge and another* (Writ Petition No.3998 of 2005/BWP), the Lahore High Court delivered a decisive judgment on December 21, 2005. This case, cited as 2006 SLD 2190 and 2006 CLC 1185, centered around the principles of family law under the West Pakistan Family Courts Act (XXXV of 1964) and the Constitution of Pakistan (1973), specifically Article 199. The petitioner, Mst. Kausar Jabeen, sought the restitution of conjugal rights amidst pending suits for dissolution of marriage and recovery of maintenance, challenging the maintainability of a separate restitution suit filed by her husband, Muhammad Akmal. The High Court, presided over by Justice SH. Hakim Ali, scrutinized the statutory provisions governing family disputes, emphasizing section 9(1)(a) of the West Pakistan Family Courts Act. The court held that when a suit for dissolution of marriage or maintenance is underway, filing a separate suit for restitution of conj... |
| 1991 SLD 2178, (1991) 192 ITR 27 | D-2741 of 2016 , decided on 01.01.1991 | In the case before the Madras High Court, the court examined the applicability of section 10 of the Estate Duty Act, 1953, in relation to gifts made by the deceased, Dr. S.D. Kulasekharan. The deceased had made multiple settlements of property during his lifetime, but upon his death, the Controller of Estate Duty assessed the value of these gifts for estate duty purposes. The key issue was whether the donees had assumed possession and enjoyment of the gifted properties to the complete exclusion of the donor. The court found that the deceased continued to benefit from the gifted properties, collecting rents and cultivating lands until his death, thereby not fully excluding himself from the enjoyment of those properties. The court ultimately upheld the Tribunal's decision that section 10 of the Estate Duty Act was applicable, resulting in the inclusion of the value of the gifted properties in the estate duty assessment. This case highlights the importance of understanding the conditions ... |
| 2018 SLD 1242, 2018 CLC 748 | Civil Revision No. 646-D of 2012 , decided on 16.06.2017 | In the case of MST. AMNA BI and others vs. MST. NASEEM AKHTAR, the Lahore High Court reviewed the application of the Punjab Pre-emption Act, 1991 regarding the right of pre-emption. The court scrutinized the performance of Talbs, which are essential declarations made by a pre-emptor to exercise their right before the sale is completed. The court noted that the respondent's attorney did not adequately demonstrate the requirements of the law, particularly the specifics of the Talb's execution. The absence of critical witnesses, including the postman who served notices, was a significant factor in the decision. The court ultimately ruled in favor of the petitioners, reinforcing the necessity of adhering to legal standards in pre-emption claims. This case highlights the importance of proper legal representation and the implications of failing to meet the evidentiary burden in civil litigation, particularly in matters pertaining to property rights.... |
| 1988 SLD 2955, 1988 SCMR 179 | Civil Appeal No.276 of 1970 , decided on 21.05.1976 | The case revolves around the interpretation of the Limitation Act, 1908, specifically Section 14 and Section 151. The Supreme Court of Pakistan addressed an appeal concerning the time limits for filing a Letters Patent Appeal. The case highlighted that the limitation period is continuous and cannot be interrupted by actions such as filing a review application. The Court's examination of previous judgments, including Ahmad Din v. Rasul Bibi and Zahur Elahi v. Fazalur Rehman, reinforced the principle that once the time for filing has begun to run, it does not stop. The decision clarified procedural aspects regarding the timing of appeals and the necessary documentation required for filing. This ruling is significant for legal practitioners as it delineates the boundaries of the limitation period under the law, ensuring that litigants are aware of the strict timelines involved in legal proceedings. Keywords such as 'Limitation Act', 'Letters Patent Appeal', and 'Supreme Court of Pakistan'... |
| 2001 SLD 1509, 2001 PTD 2600 | 116/LB of 2000 , decided on 05.12.2000 | In the case of Messrs Arzoo Industries (Pvt.) Ltd. vs. Collector (Appeals) Rawalpindi, the Tribunal addressed the issue of input tax adjustment for entities that opted for voluntary registration under the Sales Tax Act, 1990. The appellants had established a manufacturing unit for paper bags and sought tax exemptions, later applying for voluntary registration. The Central Board of Revenue initially allowed their registration, but later issued a circular denying input tax claims for those who voluntarily registered. The Tribunal ruled that the circular had no legal standing as it conflicted with the Act, asserting that voluntarily registered persons possess the same rights as any other registered taxpayer. This case highlights the significant legal principle that voluntary registration does not negate the right to claim input tax adjustments, ensuring fairness in tax practices. The decision underscores the importance of adhering to statutory provisions over administrative circulars, whi... |
| 2004 SLD 1247, 2004 SCMR 1589 | Civil Petition No. 1629 of 2002 , decided on 03.12.2002 | This case revolves around the legal principles of collective responsibility and the execution of decrees in civil suits. The Supreme Court of Pakistan reviewed the lower courts' decisions, which had consistently ruled in favor of the plaintiff, Mst. Robina Bibi, in a suit for recovery of money. The Court highlighted the importance of timely objections in legal proceedings, asserting that the defendant's arguments regarding non-joinder of necessary parties were not appropriately raised. The judgment underscores the necessity for parties to present all relevant defenses at the proper stage, as failure to do so may preclude their ability to contest the validity of judgments later. The case serves as a significant reference for issues relating to the administration of justice, the execution of financial decrees, and the procedural requirements in civil litigation, making it relevant for legal practitioners and scholars alike. Keywords such as 'collective responsibility', 'civil suit', 'exe... |
| 2003 SLD 916, 2003 SCMR 579 | Criminal Petition No. 110-L of 2001 , decided on 22.05.2002 | In the landmark decision of Criminal Petition No. 110-L of 2001, the Supreme Court of Pakistan addressed crucial issues related to the Pakistan Penal Code and the Constitution of Pakistan. Aziz Muhammad filed a petition challenging the Lahore High Court's decision to convict him under Sections 302 and 34 of the Pakistan Penal Code, which pertain to murder and criminal liability. Initially sentenced to death by a Military Court in 1985, Aziz Muhammad remained in the Death Cell until 1991. Upon appeal, the case was remanded to the Sessions Court, which subsequently reduced the sentence to life imprisonment under the Criminal Procedure Code. The Supreme Court emphasized the importance of Article 13 of the Constitution, which safeguards against double jeopardy, ensuring that an individual cannot be punished multiple times for the same offense. By referencing pivotal cases such as Mst. Razia Begum v. Jehangir and others and Mst. Promilla and others v. Safeer Alam and others, the Court reinf... |
| 1989 SLD 721, 1989 SCMR 715, 1989 SLD 1277 | Criminal Appeal No. 38 of 1987 , decided on 13.12.1988 | In the landmark decision of Criminal Appeal No. 38 of 1987, the Supreme Court of Pakistan meticulously reviewed the case involving Allah Ditta and his co-accused Ghulam Shabbir. The appellant, Allah Ditta, was originally convicted under sections 302 and 34 of the Penal Code for the double murder of Ghulam Oadir alias Budhu and Amir Bakhsh. The prosecution presented a narrative of premeditated killings driven by Allah Ditta's suspicion of illicit relations between his wife and the deceased Budhu, invoking the cultural concept of family honour as a motive. However, the defense highlighted significant discrepancies in the prosecution's evidence, including contradictory witness testimonies and inconsistencies with medical reports. The Supreme Court emphasized the necessity of robust and corroborative evidence in criminal convictions. While acknowledging Allah Ditta's confession, the Court balanced it against the lack of reliable corroboration from the prosecution's witnesses. The defense ... |
| 1996 SLD 1374 = 1996 CLC 580 | Civil Revision No. 685 of 1990 , decided on 24.04.1995 | In the case of Civil Revision No. 685 of 1990, the Lahore High Court addressed issues surrounding the role of a Local Commissioner in civil proceedings. The case arose from a dispute over land ownership and the construction of a wall adjacent to the Government College of Commerce in Sahiwal. The petitioners sought a permanent injunction against the respondents, who allegedly interfered with their property. The Court ruled that the Local Commissioner’s report, which was not cross-examined by the defendants, stood as valid evidence. The ruling highlighted the procedural nuances of the Civil Procedure Code, particularly regarding the examination of Local Commissioners and the implications of remanding cases without sufficient grounds. This decision reinforces the principle that procedural rules must be adhered to, ensuring that justice is not delayed unnecessarily. Keywords include Lahore High Court, Civil Procedure Code, Local Commissioner, land ownership dispute, permanent injunction, a... |
| 1969 SLD 263, 1969 SCMR 198 | Criminal Appeal No. 28 of 1968 , decided on 28.11.1968 | In the case of Criminal Appeal No. 28 of 1968, the Supreme Court of Pakistan addressed the issue of whether criminal proceedings could be stayed pending a civil suit involving the same questions of law and fact. The court emphasized the importance of resolving related civil matters before proceeding with criminal charges to prevent conflicting judgments. This ruling underscores the legal principle that when civil and criminal cases are intertwined, it is often in the interest of justice to pause criminal proceedings until civil matters are adjudicated. The case involved a cheque dispute where the appellant claimed the cheque was stolen, while the respondent argued it was drawn for valuable consideration. The judgment is significant for legal practitioners as it clarifies the court's stance on the intersection of civil and criminal jurisdictions, particularly under section 561-A of the Criminal Procedure Code. Legal professionals should take note of this ruling as it may influence futur... |
| 1987 SLD 3125, (1987) 166 ITR 804 | N/A , decided on 01.01.1987 | In the landmark case decided by the Kerala High Court, the issue at hand revolved around the interpretation of 'industrial undertaking' under Section 54D of the Income-tax Act, 1961. The petitioner, P. Alikunju, had faced tax assessments following the compulsory acquisition of his ice factory. He argued that the capital gains from this acquisition were utilized for setting up a lodging house, which he contended constituted an 'industrial undertaking' eligible for tax exemption. The court analyzed the definitions and precedents regarding 'industrial undertaking', emphasizing a broad interpretation that encompasses various forms of business activities beyond mere manufacturing. This ruling is significant for taxpayers and legal practitioners as it clarifies the provisions of capital gains exemptions in relation to diverse business operations, reinforcing the notion that service-oriented businesses like lodging houses can also qualify as industrial undertakings under tax law. The decision... |
| 2001 SLD 2538, 2001 CLC 1305 | Writ Petition No. 1628 of 2001 , decided on 28.05.2001 | In the pivotal case of Writ Petition No. 1628 of 2001 adjudicated by the Lahore High Court on May 28, 2001, petitioner ARJUMAND ZAHEER AFZAL KHAN challenged the Revising Authority's decision to remove his name from the electoral rolls of village Kharala Kallan. Central to the case was the interpretation of residency under the Electoral Rolls Act, 1974, specifically Section 7, in conjunction with the Constitution of Pakistan, 1973, Articles 15 and 199. The petitioner argued that his residence in Kharala Kallan, evidenced by property ownership and familial ties, warranted his inclusion in the electoral rolls, despite previous listings elsewhere. The court meticulously analyzed legal precedents, including Inland Revenue Commissioner v. Lysaght and Hanson v. P.A. Peterson Home Ass'n, affirming that residency is determined by habitual abode rather than mere property possession or registered addresses. Highlighting the essential right to franchise, the court found the Revising Authority's or... |
| 2006 SLD 715, 2006 PLJ 249 | Criminal Bail Application No. S-77 of 2005 , decided on 08.03.2005 | In this significant case from the Sindh High Court, the decision revolves around the grant of pre-arrest bail under the Criminal Procedure Code and the Pakistan Penal Code. The applicants, JANO alias JAN MUHAMMAD and others, faced varying charges with distinct circumstances impacting their applications for bail. The court highlighted that while most charges were bailable, the specific charge under section 337-A(ii) posed a more serious consequence. This case serves as a critical reference for understanding the nuances of bail applications in the context of pre-arrest scenarios, particularly how individual circumstances and the timing of F.I.R. lodging can influence judicial decisions. Legal practitioners must pay attention to the implications of this ruling, especially regarding the interpretation of bailable offenses and the judicial discretion exercised in such matters.... |
| 2003 SLD 19, 2003 PTD 179, (2003) 87 TAX 204 | Complaint No. 305 of 2002 | In the significant case of Muhammad Irfan Sattar vs. Secretary, Revenue Division, Islamabad, adjudicated under Complaint No. 305 of 2002, the Federal Tax Ombudsman, presided over by Justice (Retd.) Saleem Akhtar, meticulously examined allegations of maladministration related to the issuance of unwarranted tax notices. The complainant, Mr. Muhammad Irfan Sattar, had proactively leased a shop on September 1, 2001, and voluntarily applied for a National Tax Number (NTN) on February 5, 2001. Despite his compliance and timely filing of income tax returns for the assessment year 2001-2002 and the preceding three years, Mr. Sattar received notices from the Income Tax Inspector and the Special Officer under Section 56 of the Income Tax Ordinance, 1979. These notices were purportedly issued without substantial grounds, leading Mr. Sattar to allege that they were intended to harass him. The crux of the case revolves around the proper administration of tax laws and the responsibilities of tax of... |
| 2013 SLD 136 | ITA No.1641/LB/2011 | In the landmark case of ITA No.1641/LB/2011, adjudicated by the Appellate Tribunal Inland Revenue in Lahore on January 20, 2012, significant legal principles pertaining to the Income Tax Ordinance, 2001 were examined. The appellant, Mr. Karim Ahmad Sheikh, proprietor of M/s. Prince Fabrics 72-G, challenged the determination of his income under section 122C, which was based on insufficient evidence presented by the taxation officer. The case delved deep into the procedural compliance required under the Income Tax Ordinance, emphasizing the necessity for tax authorities to provide substantial material evidence to justify tax levies. The tribunal scrutinized the implications of the Finance Act, 2011, particularly its amendment excluding section 122C from the jurisdiction of the CIR(Appeals). However, it was concluded that this amendment was not retroactively applicable to appeals filed before its enactment, thereby retaining the applicability of section 122C for Mr. Sheikh's appeal. Cent... |
| 2018 SLD 2207 = 2018 PTCL 636 | Spl. Customs Reference Application 744/2016 , decided on 19.03.2018 | The Sindh High Court delivered a pivotal judgment in the Spl. Customs Reference Application 744/2016 on March 19, 2018, which holds significant implications for the application and interpretation of customs laws in Pakistan. The case primarily revolves around the Anti Dumping Duties Ordinance, 2015, and the Customs Act, 1969, specifically sections 25A and 25D. The core issue addressed by the court was the extent to which local manufacturers could influence customs valuations and the imposition of anti-dumping duties. In this landmark decision, the Sindh High Court clarified that sections 25A and 25D of the Customs Act operate independently and are not complementary. Section 25A allows for the determination of customs value by the Director of Customs Valuation or the Collector of Customs, particularly in instances where there is a conflict between values determined by different authorities. The court held that the Director General of Customs Valuation can either choose between conflict... |
| 2012 SLD 2609, 2012 YLR 2560 | Civil Revision No. 112 of 2007 , decided on 30.07.2012 | In the landmark decision of Civil Revision No. 112 of 2007, adjudicated by the esteemed Balochistan High Court on July 30, 2012, under the jurisdiction of Judge MUHAMMAD NOOR MESKANZAI, J., the court meticulously examined the intricacies of the Limitation Act (IX of 1908). The petitioner, GHULAM MUHAMMAD, represented by Mian Badar Munir, contested the respondent FIDA HUSSAIN's claims, with legal representation from Muhammad Ejaz Sawati and Amanullah Khan, A.G. The core issue revolved around the applicability of Section 3 of the Limitation Act, emphasizing that limitation periods are statutory mandates that cannot be waived, even with mutual consent. The High Court critiqued the appellate court's decision to remand the case, asserting that sufficient evidence was present to adjudicate the matter on its merits without further delays. Referencing pivotal cases such as Muhammad Mukhtar and others v. Muhammad Sharif and others (2007 SCMR 1867) and Hakim Muhammad Buta and another v. Habib Ah... |
| 2002 SLD 2197 = 2002 CLD 878 | Judicial Miscellaneous No.9 of 1998 , decided on 20.03.2000 | In this case, the Sindh High Court dealt with an application concerning the removal of the trade mark 'Laser' under the Trade Marks Act (V of 1940). The applicant, Malhotra Shaving Products Limited, contended that the registration of the mark by Accuray Surgicals Ltd. was without bona fide intention and that there had been no use of the mark for five years. The court emphasized the necessity for the applicant to prove they were an aggrieved person, which they failed to do. Key points included the lack of evidence showing the mark's use in Pakistan and the failure to justify the delay in filing for rectification. This decision highlights the importance of demonstrating bona fide use and timely action in trade mark disputes.... |