Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2016 SLD 1724 = 2016 LHC 778 | Murder Reference No. 04 of 2013/BWP Criminal Appea , decided on 07.03.2016 | This case revolves around a tragic incident where three individuals were murdered, leading to the conviction of Talib Hussain and Khalid Mahmood. The Lahore High Court scrutinized the evidential basis of the prosecution's case, particularly focusing on the reliability of eyewitness testimony and the procedural lapses that occurred during the investigation. The court highlighted the critical importance of establishing guilt beyond a reasonable doubt in criminal cases, ultimately leading to the acquittal of the appellants. The decision underscored vital legal principles regarding the treatment of eye witness accounts and the necessity for coherent and credible evidence in securing convictions. Keywords such as murder case, criminal appeal, Lahore High Court, eyewitness testimony, and criminal law are central to understanding this case.... |
| 1999 SLD 694, 1999 PTD 1215, (1998) 233 ITR 29 | Wealth Tax Reference No. l of 1996 , decided on 19.01.1998 | The case involved the valuation of unquoted equity shares under the Wealth Tax Act and the applicability of Rule 1-D of the Wealth Tax Rules, 1957. The Gauhati High Court addressed whether the valuation should reflect stock exchange quotations when such shares are not regularly traded. The court highlighted the importance of adhering to regulatory provisions for accurate asset valuation, particularly for wealth tax assessments. The decision reinforced the mandatory nature of Rule 1-D, ruling that advance tax liabilities must not be considered in the valuation process. This ruling is crucial for ensuring compliance with tax regulations and accurate reporting of wealth tax liabilities, impacting future assessments and legal interpretations.... |
| 2015 SLD 1311, (2015) 112 TAX 200, 2015 PTD 2296 | W.P. No.824 of 2014 , decided on 22.05.2015 | The Lahore High Court case W.P. No.824 of 2014 revolves around the interpretation of Section 113(2)(c) of the Income Tax Ordinance, 2001 and the procedural aspects of appeals in tax matters. The petitioners, Punjab Beverages Co. Pvt. Ltd., challenged the decisions of the Additional Commissioner Inland Revenue regarding the denial of benefits under the said section, claiming that existing remedies were ineffective. The court noted the importance of following due process as specified in the Income Tax Ordinance and highlighted that the availability of statutory remedies must be exhausted before resorting to constitutional petitions. This case underscores the principles of judicial economy and the necessity for parties to fully engage with the available legal frameworks before seeking higher judicial intervention. The decision emphasizes the need for a thorough understanding of tax law and the procedural requirements for challenging administrative decisions, which is crucial for practitio... |
| 2009 SLD 1323, 2009 PTD 316 | S.T.R. Nos.20 of 2007 and 2 of 2008 , decided on 09.04.2008 | In the case of Fauji Kabirwala Power Company vs. Collector of Customs and Sales Tax, the Lahore High Court examined the applicability of sales tax on electricity self-consumed by the power company. The court determined that the electricity supplied for self-consumption fell under the taxable supply as defined by the Sales Tax Act. The ruling clarified that even if no monetary transaction occurred for the self-consumed electricity, the act of supplying electricity to oneself constitutes a taxable activity. This decision is pivotal for understanding the implications of self-consumption of utilities and the obligations under sales tax regulations, particularly in the energy sector. The case references previous judgments which established the precedents for taxable supplies and the definitions under the law, ensuring that entities cannot evade tax liabilities simply due to internal consumption. The court's decision reinforces the legal framework governing sales tax liabilities for power ge... |
| 1994 SLD 512, 1994 PLC 76 | KAR-432 of 1993 , decided on 08.09.1993 | The case revolves around an industrial dispute where the appellant, a Senior Technician with Pakistan International Airlines, was dismissed from service due to his involvement in a gold smuggling case. Despite being acquitted of criminal charges later, attempts to file fresh grievances were rejected based on the principle of finality in legal proceedings under the Industrial Relations Ordinance of 1969. The Labour Appellate Tribunal upheld prior court decisions, emphasizing the limitations of grievance submissions and the necessity of adhering to established legal procedures. This case highlights the complexities of employment law and the importance of following procedural rules in labor disputes.... |
| 2016 SLD 142 | ITA No. 713/IB/2015 , decided on 11.12.2015 | In the case of Dr. Tariq Rasheed Sheikh vs. Assistant Commissioner IR, the Appellate Tribunal Inland Revenue examined the taxpayer's appeal against an order by the Commissioner (Appeals-III). The core issue revolved around the taxpayer's right to revise their wealth statement and the jurisdiction of the Assessing Officer to make certain additions. The Tribunal highlighted that the additions related to loan concealment, property income, and salary income were unfounded. It emphasized the taxpayer's legal right under section 116(3) of the Income Tax Ordinance, 2001 to amend their wealth statement prior to any assessment. The decision underscored the importance of clear and definitive information in tax assessments, and ultimately annulled the previous orders, allowing the taxpayer to rectify their financial declarations. This case illustrates significant principles regarding taxpayer rights and the procedural integrity of tax assessments, making it a vital reference for similar tax law d... |
| 1996 SLD 553, 1996 PLC 533 | KAR-515 of 1995 , decided on 29.01.1996 | This case revolves around the dismissal of an employee, a Steward at Karachi Gymkhana, for alleged misbehavior. Following a domestic inquiry, the employee was dismissed, but he did not accept the dismissal letter. The Labour Court found that his refusal to accept the letter meant he was duly informed of his dismissal. Consequently, when he filed a grievance petition six months later, it was ruled as time-barred under section 25-A of the Industrial Relations Ordinance. The appeal against this ruling was dismissed, affirming the Labour Court's decision. This case highlights the importance of accepting official communications regarding employment status and the implications of delay in filing grievances. Keywords: employee dismissal, grievance petition, time-barred, Industrial Relations Ordinance.... |
| 2024 SLD 4687 = 2024 PLJ 552 | Complaints Nos. 586, 589, 592, 595, 596, 597, 600, , decided on 04.03.2024 | This case revolves around allegations against Justice Sayyed Mazahar Ali Akbar Naqvi involving misconduct and violation of judicial conduct. The Supreme Judicial Council initiated proceedings after receiving multiple complaints regarding his integrity. Allegations included accepting significant gifts and properties, including a controversial transaction involving a property that was co-owned by minors. The court discussed the importance of maintaining public trust in the judiciary and the necessity of accountability for judges. The court's decision reflects the ongoing discourse surrounding judicial ethics and the need for transparency in the legal system. Furthermore, the decision highlights issues such as corruption and misuse of office, which are trending topics in the legal community, emphasizing the judiciary's role in upholding justice and integrity. The ruling serves as a precedent for future cases concerning judicial accountability.... |
| 2009 SLD 733, 2009 MLD 103 | Bail Application No. 798 of 2008 , decided on 15.09.2008 | This case revolves around the bail application of Muhammad Zahid, who was accused in a case concerning the alleged abduction and assault of two minor girls under the Offence of Zina (Enforcement of Hudood) Ordinance. The High Court intervened after observing that the accused had been in custody for an extended period without any substantial progress in the case. The Court highlighted the non-compliance of its prior directions and the contradictory statements from the victims, which raised concerns about the integrity of the prosecution's case. The decision to grant bail was primarily influenced by these factors, stressing the importance of timely justice and the rights of the accused under the law. The case underscores the critical nature of procedural adherence in criminal proceedings, especially in sensitive matters involving minors and serious allegations such as sexual assault.... |
| 1995 SLD 1101 = 1995 CLC 1241 | Writ Petition No. 119 of 1992 , decided on 04.12.1994 | This case revolves around the powers of the Custodian of Evacuee Property under the Pakistan Rehabilitation Act, particularly regarding the review of orders issued by predecessors. The petitioner, Ali Bahadur, challenged an order that revoked his allotment of land originally allotted to Shairfullah. The Custodian had previously canceled this allotment but later restored it upon review, which the petitioner contested. The court concluded that the Custodian lacked the authority to review the order, as the initial ruling had not been contested by the non-petitioners, thus achieving finality. This decision highlights the limitations of administrative review powers and the importance of adhering to statutory guidelines within the context of property rights in the region. Keywords include 'custodian review powers', 'Pakistan Rehabilitation Act', 'administrative law', 'land allotment disputes', and 'legal authority'.... |
| 2009 SLD 949, (2009) 318 ITR 187 | TC (A) No. 135 OF 2008 , decided on 17.03.2008 | In the case of TC (A) No. 135 OF 2008, decided by the Madras High Court on March 17, 2008, the court addressed the issue of set-off of prior years' unabsorbed depreciation against short-term capital gains under Section 32 of the Income Tax Act, 1961. The case arose when the assessee attempted to set off business losses and unabsorbed depreciation for the assessment year 2000-01. The Assessing Officer disallowed this claim, leading to an appeal. The Commissioner of Income Tax (Appeals) allowed the claim, which was further contested by the Revenue before the Income-tax Appellate Tribunal. The Tribunal ruled in favor of the assessee, referencing previous case law, specifically CIT v. Pioneer Asia Packing (P.) Ltd. The High Court upheld the Tribunal's decision, reaffirming that unabsorbed depreciation as of April 1, 1997, could still be utilized against taxable business profits. The decision is significant for tax practitioners and businesses seeking clarity on the treatment of unabsorbed ... |
| 1980 SLD 619, (1980) 121 ITR 59 | IT REFERENCE Nos. 85, 86, 88 AND 89 OF 1974 , decided on 22.05.1979 | This case addresses the procedural nuances surrounding the registration of firms under the Income-tax Act, 1961. The Punjab and Haryana High Court examined the implications of Section 184(7) concerning the continuation of registration for firms. The judgment clarified that if a firm has been registered for a previous assessment year, it automatically qualifies for registration in subsequent years, provided there are no changes in the firm's constitution. The court emphasized the importance of adhering to the procedural requirements set forth in the Act and the binding nature of CBR circulars on tax officers. The decision underscores the necessity for tax officials to grant firms the benefit of registration, fostering compliance and fairness in tax administration. This ruling is significant for firms navigating the complexities of tax registration and compliance, ensuring that procedural fairness prevails in administrative decisions.... |
| 1958 SLD 342, (1958) 34 ITR 21 | IT REFERENCE No. 38 OF 1957 , decided on 12.03.1958 | This case revolves around the registration of a partnership firm under the Income-tax Act, 1961. The primary issue was the validity and effect of the registration granted by the Income-tax Officer (ITO) when there was a dispute regarding the actual partners during the accounting year. The case highlights the importance of adhering to the proper legal frameworks surrounding partnership registration and the implications of such registrations on profit allocation and tax assessments. The court's decision underscores that once a partnership is registered, the Income-tax authorities must respect the terms of that registration, ensuring that partners receive their entitled shares based on the registered agreement. This case is significant for practitioners in tax law, partnership law, and for firms navigating the complexities of income tax assessments.... |
| 2024 SLD 3835, 2024 PLJ 19 | C.P. No. S-443 of 2022 , decided on 30.11.2022 | In this significant case adjudicated by the Sindh High Court, the petitioner Muhammad Sami @ Shabrati challenged the decisions of the Model Civil Appellate Court and the Rent Controller regarding an eviction application filed by the respondents. The case revolved around the interpretation of the Sindh Rented Premises Ordinance, 1979, focusing on the sections pertaining to personal bona fide need and default in rent payment. The court emphasized the landlord's right to reclaim property for personal use, dismissing the petitioner's claims of pagri and highlighting that such claims were not raised during the initial proceedings. The judgment reinforced the principle that a landlord's genuine need for property cannot be obstructed by the tenant's allegations, particularly when there is clear evidence of default in rent payments. This ruling not only clarifies the application of laws regarding tenancy but also underscores the judiciary's stance on protecting landlords' rights in eviction ca... |
| 2005 SLD 526, 2005 PTD 1115 | D-373 of 2004 , decided on 18.02.2005 | In the case of FATIMA SUGAR MILLS LTD. vs. FEDERATION OF PAKISTAN, the Sindh High Court addressed critical issues surrounding the Customs Act and the applicability of tax exemptions. The petitioner sought relief from Sales Tax and demurrage charges imposed on imported machinery, claiming exemption under S.R.O. 484(I)/92. However, the court found that the exemption had expired prior to the importation, thus rendering the claim invalid. The ruling clarified the parameters of promissory estoppel in tax matters, affirming that once an exemption period lapses, the obligation to pay applicable taxes resumes. This case underscores the importance of adhering to statutory timelines and the consequences of failing to do so in commercial transactions. Keywords such as 'customs exemption', 'sales tax liability', and 'promissory estoppel' are relevant for those studying tax law and its implications in business operations.... |
| 1966 SLD 162 = (1966) 59 ITR 440 | TAX CASE NOS. 3 AND 154 OF 1962 , decided on 19.03.1965 | This case revolves around the taxation of surplus realizations and interest receipts under the Income Tax Act, 1922. The assessees, following the dissolution of their partnership which engaged in money-lending and real estate, sold properties and claimed that the profits were capital receipts rather than taxable income. The Madras High Court upheld their claim, emphasizing that mere realization of property does not constitute a trade and that unrealized interest entries in their accounts did not reflect actual income for tax purposes. The decision highlights critical aspects of tax law regarding capital vs. revenue receipts and the treatment of notional income, establishing a precedent for similar cases in income tax assessments.... |
| 1986 SLD 1498, (1986) 159 ITR 929 | 58 OF 1981 , decided on 26.12.1984 | This case revolves around the registration of a partnership firm under the Income-tax Act, 1961. The assessee-firm, previously engaged in the business of redrying tobacco, was dissolved in 1963, with its assets being leased out to another firm. The Income-tax Officer refused registration, asserting that the firm did not carry on any business activity. However, the Appellate Assistant Commissioner and subsequently the Tribunal held that the firm was indeed engaged in a systematic and organized activity by maintaining and leasing commercial assets. This decision emphasized the broad interpretation of 'business' under the Indian Partnership Act, which includes any occupation that engages a person's attention for livelihood. The court ultimately ruled in favor of the firm, allowing for its registration and affirming that income from leasing these assets constituted business income. Keywords include: Income-tax Act, Partnership Act, business registration, commercial assets, leasing, systema... |
| 1997 SLD 680 = 1997 CLC 697 | Constitutional Petitions Nos. 1060, 1062, 1071, 10 , decided on 16.10.1996 | In the case adjudicated by the Sindh High Court, the petitioners, who were vendors at railway stations in Sukkur District, challenged the non-renewal of their licenses by the Railway Authorities. The court examined the validity of such actions under the Constitution of Pakistan and relevant laws, emphasizing the discretionary power held by the authorities in issuing licenses. Despite the petitioners' claims of satisfactory service and compliance, the court ruled that the licenses were not automatically renewable and that the petitioners did not possess vested rights to renewal. The decision highlighted the principles of public policy and the limitations of judicial enforcement regarding administrative actions, ultimately leading to the dismissal of the petitions. This ruling underscores the importance of adhering to statutory guidelines and the discretionary authority of public functionaries in managing licensing agreements.... |
| 2010 SLD 778, 2010 PLJ 69 | Crl. Rev. P. No. 53 of 2009 , decided on 18.07.2009 | This case involves a revision petition regarding the refusal of bail to the petitioners accused of murder under the Azad Penal Code. The court reviewed the circumstances surrounding the case, including the alleged delay in filing the FIR and the lack of eyewitnesses. The decision stressed the need for thorough investigation and the skepticism regarding the petitioners' involvement in the crime. The ruling emphasizes key legal principles including the right to a fair trial and the necessity of sufficient evidence for conviction. The keywords for SEO include 'bail', 'murder', 'criminal procedure', 'fair trial', 'legal representation', and 'court decision'.... |
| 2007 SLD 3432, 2007 PLJ 972 | C.A. Nos. 2206/2005 & 721/2006, Crl. A. No. 304/20 , decided on 15.12.2006 | The Supreme Court of Pakistan delivered a landmark judgment concerning the recognition of medical qualifications under the Pakistan Medical & Dental Council Ordinance, 1962. The case involved multiple appeals related to the representation of medical institutions on the Council and the procedural requirements for recognition of medical qualifications. The court underscored the need for the Federal Government to consult the Council meaningfully before granting recognition to any medical qualification. It was established that only recognized institutions can confer medical degrees, thus maintaining a uniform standard of medical education in Pakistan. The judgment serves as a crucial precedent for regulatory compliance within the medical education sector, ensuring that all medical institutions adhere to established standards. This ruling is pivotal for aspiring medical professionals, educational institutions, and regulatory bodies, as it aims to enhance the quality of medical education and... |
| 2011 SLD 6587 = 2011 PCRLJ 1205 | Criminal Jail Appeal No. D-38 of 2004 , decided on 01.06.2010 | In the case of Rajib Ali vs. The State, the Sindh High Court addressed the appeal of Rajib Ali who was initially sentenced to death for the murder of Ali Gul. The court focused on the evidence presented during the trial, which included a lack of motive, absence of corroborating eyewitness testimony, and the fact that the accused only fired a single shot. The court highlighted that Rajib Ali had already served over seven years in jail, which influenced their decision to alter the death sentence to life imprisonment. This case illustrates critical aspects of criminal law including the importance of corroborative evidence and the consideration of mitigating circumstances in sentencing. The decision reflects the court's commitment to justice while recognizing the complexities of human behavior in criminal actions.... |
| 2020 SLD 1969, 2020 YLR 1553 | Cr. Appeal No. 68 of 2019 , decided on 02.12.2019 | In the case of Cr. Appeal No. 68 of 2019, the Lahore High Court addressed allegations against the appellant involving the possession of 1540 grams of charas under the Control of Narcotics Substances Act, 1997. The appeal was based on claims of false implication by a police official due to personal vendettas. The court scrutinized the evidence presented by both the prosecution and the defense, ultimately determining that the prosecution did not establish its case beyond reasonable doubt. The judges underscored the critical principle that the burden of proof lies with the prosecution in criminal cases, and any doubt created by the defense must be duly acknowledged. The decision reinforced the necessity for a fair assessment of both sides in legal proceedings, especially in drug-related offenses, which often carry severe penalties. This ruling serves as a reminder of the judicial system's commitment to uphold justice and protect the rights of the accused, ensuring that convictions are bas... |
| 2004 SLD 3983, 2004 PLJ 746 | Crl. Appeal No. 1165 of 1999 , decided on 26.05.2004 | This case involves the Lahore High Court's decision on Crl. Appeal No. 1165 of 1999, where Mustahsam Mahmood was convicted of murder under the Pakistan Penal Code. The case arose from an incident where two individuals were murdered during a robbery attempt. The court examined the evidence, including eyewitness testimonies and medical reports, concluding that the prosecution's case was strong enough to uphold the conviction. The lack of an identification parade was noted but deemed insufficient to undermine the credibility of the witnesses. The court confirmed the death sentence, emphasizing the seriousness of the crime and the need for justice. Keywords such as 'Lahore High Court', 'Pakistan Penal Code', 'murder conviction', 'eyewitness testimony', and 'death sentence' are relevant for search engine optimization.... |
| 2003 SLD 3451, 2003 PLD 325 | Civil Appeal No. 367 of 1997 , decided on 03.02.2003 | This case involves the Supreme Court of Pakistan's interpretation of the Displaced Persons (Land Settlement) Act and its implications for the maintainability of intra-court appeals. The court analyzed the statutory framework governing land allotments to displaced persons and the subsequent repeal of laws affecting these proceedings. The ruling highlights the complexities of legal definitions surrounding original orders and the impact of legislative changes on the rights of affected parties. This case serves as a crucial reference for future disputes involving land allotments and the rights of displaced persons in Pakistan, particularly in the context of evolving legal standards and procedural norms.... |
| 2003 SLD 3755, (2003) 262 ITR 64 | Income-tax Reference Nos. 154 of 1989 , decided on 01.01.2003 | This case revolves around the interpretation of income tax laws concerning partnerships and family arrangements. The main issue was whether a sub-partnership existed between the assessee and his wife following a partial partition of their HUF. The court ruled that the arrangement did not meet the legal requirements for a partnership, emphasizing that the wife's right to income was a charge on the husband's share, not a partnership interest. This decision highlights the critical distinction between profit-sharing arrangements and formal partnerships under the Income-tax Act, 1961.... |
| 1963 SLD 467 = 1963 PLD 737 | Criminal Appeals Nos. 47 and 48 of 1963 , decided on 15.10.1963 | In the case of Ahmad and Noor v. The State, the Supreme Court of Pakistan reviewed the legal implications of carrying deadly weapons during a dacoity under the Penal Code. The appellants were convicted for their involvement in a dacoity that occurred on the night of July 30-31, 1955, where they, along with others, invaded a residence posing as police officers. The court examined the definitions and applications of sections 397 and 398 of the Penal Code, which relate to robbery and the use of deadly weapons. The ruling emphasized that the act of merely carrying a deadly weapon during such crimes falls under the definition of 'using' a weapon, warranting a minimum sentence of seven years. The court's decision reinforces the strict interpretation of laws regarding armed robbery, ensuring that individuals who carry weapons during the commission of a crime are subjected to serious penalties, thus upholding the integrity of the legal framework governing criminal acts. This case serves as a s... |
| 1998 SLD 1162, 1998 PLC 1354 | Civil Appeal No. 725 of 1995 , decided on 26.05.1998 | In the case of Khalid Siddique vs. Secretary to Government of the Punjab, Excise and Taxation Department, the Supreme Court of Pakistan dealt with the appeal regarding a minor penalty imposed on the appellant for misconduct as an Excise and Taxation Officer. The appeal arose from a decision of the Punjab Service Tribunal that had dismissed the appellant's challenge against the withholding of one increment for one year due to improper assessment procedures. The Supreme Court affirmed the Tribunal's ruling, emphasizing the importance of adhering to procedural norms in administrative actions. The ruling reiterated that the Court does not re-evaluate factual assessments made by administrative bodies unless there is a clear procedural defect. This case highlights critical aspects of civil service discipline and the standards expected from public servants in Pakistan. Important keywords include 'Supreme Court of Pakistan', 'Punjab Service Tribunal', 'disciplinary action', 'civil service law'... |
| 2023 SLD 1319, 2023 PLC 700 | D-63 of 2021 , decided on 23.02.2021 | This case revolves around the petition filed by Muhammad Iqbal Naseem, who sought recognition for his deceased son, Police Constable Naveed Iqbal, as a shaheed under the Sindh Shaheed Recognition and Compensation Act, 2014. The petitioner argued that his son was deliberately hit by an unknown driver while on duty, and therefore deserved compensation and recognition as a martyr. However, the court found that the circumstances of the incident did not fulfill the statutory requirements for shaheed status. The court ruled that the incident could not be classified as an act of terrorism, thus dismissing the petition. The decision highlights the strict adherence to legal definitions and the importance of proper classification in determining eligibility for compensation under the law. Keywords: Shaheed recognition, Sindh High Court, police compensation, legal criteria, martyr status.... |
| 1985 SLD 706, 1985 SCMR 1220 | Civil Petition for Special Leave to Appeal No. 30 , decided on 17.02.1980 | This case involves a constitutional petition challenging the validity of the allotment of a ration depot made by the District Magistrate on the basis of a recommendation from the District Allotment Board. The petitioners, who were allotted the depot, faced a writ petition from unsuccessful applicants arguing that the Board was improperly constituted. The High Court ruled in favor of the respondents, leading to this appeal. The Supreme Court affirmed the High Court's decision, emphasizing the importance of adhering to the legal framework for the constitution of such boards. This case highlights the significance of lawful authority in administrative decisions and the checks provided by the judiciary to ensure compliance with the law. Keywords include: Supreme Court, Pakistan, constitutional petition, ration depot allotment, District Allotment Board, legal authority, administrative law.... |
| 2022 SLD 1125, 2022 PLD 414 | F.A.O. No. 50 of 2013 , decided on 14.12.2021 | The case revolves around the interpretation of the Punjab Consumer Protection Act, 2005, particularly the limitation period for filing claims. The Lahore High Court addressed the issue of whether the appellant's claim was time-barred due to the expiration of the thirty-day limitation period following the accrual of the cause of action. The court highlighted the necessity of adhering to the procedural requirements set forth in the Act, including the need for a written notice to the manufacturer or service provider prior to filing a claim. This case serves as an important reference for consumers and businesses alike regarding the enforcement of consumer rights and the legal implications of acknowledgment of claims through written communication, such as cheques. It underscores the importance of timely action in consumer protection cases and the strict adherence to statutory provisions governing such claims.... |
| 2022 SLD 2035, 2022 PLJ 1259 | Crl. A. No. 878 M.R. 163 of 2016 , decided on 08.09.2021 | In the case of Crl. A. No. 878 M.R. 163 of 2016, the Lahore High Court, Multan Bench, addressed the appeal of Nadeem Iqbal against his conviction for murder under Section 302 of the Pakistan Penal Code. The court found that the complainant, who was not an eyewitness, failed to substantiate the claims against the appellant. The court highlighted that the evidence presented was inadequate to affirm the conviction, leading to Iqbal's acquittal. This decision underscores the importance of credible eyewitness accounts in murder cases and the principle of benefit of doubt in criminal law. Keywords such as 'murder acquittal', 'Pakistan Penal Code', and 'eyewitness testimony' are relevant for legal discussions surrounding this case.... |
| 1994 SLD 1441, 1994 PLD 3 | Writ Petition No. 6903 of 1993 , decided on 14.09.1993 | In the case of Ahmad Latif Qureshi vs. Controller of Examination, Board of Intermediate and Secondary Education, Lahore, the petitioner challenged the actions of the examination authorities after his answer book was confiscated during the First Annual Examination due to alleged use of unfair means. The Appellate Committee later exonerated him, but the Board insisted he must sit for a supplementary examination. The High Court found the actions of the Board to be unlawful and granted relief, ensuring that the petitioner could have his results counted as if he had passed in the first attempt. This case highlights the importance of due process in educational settings and the need for authorities to adhere to legal standards in their operations.... |
| 1981 SLD 1934, (1981) 132 ITR 671 | IT REFERENCE NOS. 56 AND 57 OF 1976 | This case addresses the applicability of the mens rea doctrine in penalty proceedings under the Income-tax Act, 1961, specifically section 271(1)(a). The Punjab and Haryana High Court examined various precedents and concluded that mens rea is not a necessary element in civil penalty proceedings related to tax delinquencies. The court clarified that penalties imposed for late filing of income tax returns are civil sanctions aimed at ensuring compliance with tax obligations rather than punitive measures for criminal behavior. The ruling is significant in understanding the nature of tax penalties and the legal framework governing them, making it clear that the focus should be on the absence of reasonable cause rather than the intent behind the delay. This case has implications for tax compliance and the broader understanding of penalties in tax law, contributing to the discourse on tax regulations, compliance, and the legal responsibilities of taxpayers.... |
| 2007 SLD 3251, 2007 PLJ 54 | C.A. No. 953 of 2004 , decided on 10.11.2005 | In the case of Abdul Sattar vs. Pakistan Water & Power Development Authority, the Supreme Court of Pakistan addressed significant issues related to the dismissal of the appellant without a regular inquiry. The court found that the dismissal was unlawful, as it did not adhere to the principles of natural justice. The ruling highlighted the necessity of holding a proper inquiry for allegations involving factual controversies, emphasizing that the right to a fair hearing is fundamental. The judgment reinforces the importance of due process in administrative actions, ensuring that employees are not condemned unheard. The case underscores the legal protections in place for civil servants against arbitrary actions by authorities. Keywords: Supreme Court of Pakistan, dismissal, inquiry, natural justice, Abdul Sattar, Pakistan Water & Power Development Authority.... |
| 1997 SLD 646 = 1997 CLC 540 | Intra-Court Appeals Nos. 120 to 123 of 1996 and Wr , decided on 25.09.1996 | This case concerns the legality of an auction for cattle market rights in Mandi Bahauddin, which was cancelled by the Chief Minister due to allegations of irregularities. The Lahore High Court ruled that the auction was void ab initio because it was conducted without proper notice, violating the Punjab Local Council (Lease) Rules. The court highlighted the importance of transparency and accountability in local governance, particularly regarding public funds. The decision reinforced the authority of the Provincial Government to oversee local councils and rectify wrongdoings, ensuring that public interests are protected. This ruling is significant for ensuring adherence to legal procedures in local government operations and safeguarding against financial losses in public dealings. The court's emphasis on the need for proper auction procedures serves as a precedent for future cases involving local government auctions.... |
| 2016 SLD 1207, 2016 PTD 2371 | Writ Petition No. 9766 of 2011 , decided on 21.06.2016 | This case revolves around the applicability of the Income Tax Ordinance, 2001, particularly Section 153, concerning contractors in the Federally Administered Tribal Areas (FATA). The Lahore High Court addressed the legality of a government order mandating withholding tax deductions from contractors receiving payments from settled territories while executing contracts in tribal areas. The court concluded that the Income Tax Ordinance had not been extended to these areas as per Article 247 of the Constitution of Pakistan, rendering any tax claims illegitimate. This ruling underscores the importance of jurisdictional authority in tax law and offers clarity on the tax obligations of businesses operating in tribal regions. The case references prior judgments that support the non-applicability of the ordinance in similar contexts, highlighting the court's reliance on established legal precedents. Keywords such as 'Income Tax Ordinance', 'Constitution of Pakistan', 'Federally Administered Tri... |
| 2000 SLD 232, 2000 PTD 628, (1998) 233 ITR 955 | Income-tax Case No.93 of 1994 , decided on 20.05.1997 | In the case of Janta Cooperative Sugar Mills Ltd. vs. Commissioner of Income Tax, the Punjab and Haryana High Court addressed the issue of stock valuation methods employed by the sugar mill for its three types of sugar: crystal sugar, raw brown sugar, and sugar in process. The mill declared a substantial loss in its return, leading to an assessment that included an addition for undervaluation of the closing stock. The Commissioner of Income Tax (Appeals) partially upheld the assessment, which was subsequently contested by the mill before the Income Tax Appellate Tribunal. The Tribunal decided to delete the addition, citing the mill's consistent valuation methods over several years. However, the Revenue sought further clarification from the High Court, arguing that the Tribunal's findings lacked sufficient justification. The court's ruling underscored the importance of clear reasoning in tax assessments and the legitimacy of adopted valuation practices, ultimately directing the Tribunal... |
| 1995 SLD 364, 1995 SCMR 1403 | Criminal Appeal No. 4 (S) of 1993 , decided on 17.04.1995 | This case revolves around the conviction of Muhammad Sadiq for the alleged offence of Zina bil Jabr under the Offence of Zina (Enforcement of Hudood) Ordinance, 1979. The Supreme Court of Pakistan reviewed the case after an appeal was filed following the dismissal of his previous appeal by the Federal Shariat Court. Key points of the case included the credibility of the prosecutrix, Mst. Shagufta Parveen, who was found to be a woman of easy virtue and her testimony was deemed unreliable. The court scrutinized the evidence, which included medical reports that did not support the occurrence of sexual intercourse. Ultimately, the court ruled that the conviction could not be maintained based solely on the prosecutrix's statement, leading to the acquittal of the appellant. This case highlights the importance of reliable evidence in sexual offence cases and sets a precedent for future similar cases.... |
| 2011 SLD 615, 2011 CLC 625 | Writ Petition No.3365 of 2009 , decided on 25.03.2010 | In the case of Writ Petition No.3365 of 2009 decided by the Peshawar High Court, the court addressed the ejectment of Aqeel Ahmed Abbasi from property owned by Mst. Surayya Durrani. The case revolved around issues of rent payment defaults and the nature of the landlord-tenant relationship, particularly in light of a prior agreement to sell the property. The court concluded that the existence of an agreement to sell did not negate the landlord-tenant relationship unless explicitly stated. The ruling reinforced the principle that tenants must comply with ejectment orders unless they have first relinquished possession, thereby ensuring the protection of landlords' rights under the West Pakistan Urban Rent Restriction Ordinance. Key legal references included sections from the Urban Rent Restriction Ordinance and the Constitution of Pakistan. This case highlights the importance of understanding property rights and tenancy laws within Pakistan's legal framework, making it a significant refer... |
| 2017 SLD 1940, 2017 CLC 523 | W.P. No. 26223 of 2014 , decided on 19.10.2016 | In this significant case, the Lahore High Court addressed the legality of the Luxury House Tax imposed under the Punjab Finance Act, 2014. The petitioners contended that this tax was discriminatory and violated their rights under the Constitution of Pakistan. They argued that the criteria used for taxation were irrational and that the government lacked the authority to impose such a tax without proper assessment procedures. The court analyzed the legal framework and the intent behind the legislation, ultimately ruling in favor of the government. The court highlighted the need for reasonable classification in taxation and affirmed the provincial government's authority to levy taxes on immovable properties. This case is pivotal in understanding the intersection of property rights and taxation in Pakistan. Keywords: Luxury House Tax, Punjab Finance Act, legal classification, taxation authority, constitutional rights.... |
| 1989 SLD 1588, 1989 SCMR 1267 | Civil Petition No.813 of 1982 , decided on 19.02.1989 | This case revolves around the interpretation of the Punjab Service Tribunals Act of 1974, specifically concerning the limitation period for appeals. The Supreme Court of Pakistan explored the implications of submitting multiple representations seeking the same relief and clarified that the date of rejection of the subsequent representation does not reset the limitation period. This case highlights the importance of adhering to procedural timelines in administrative law and the need for clarity in representations made by civil servants. Legal professionals should note the precedence set in this ruling regarding appeals and limitations under administrative law, which can significantly impact future cases involving similar circumstances.... |
| 1998 SLD 1228, 1998 PLD 82 | Writ Petition No. 1190 of 1997 , decided on 10.12.1997 | In the case of Writ Petition No. 1190 of 1997, decided by the Peshawar High Court on December 10, 1997, the petitioner Anwar Saifullah Khan challenged the inclusion of his name on the Exit Control List (ECL) by the Federal Government. The case revolved around the provisions of the Exits from Pakistan (Control) Ordinance, 1981, specifically sections 2 and 3. The Ordinance allows the Federal Government to prohibit a person's exit from Pakistan without prior notice or hearing. The court examined the legal implications of this ordinance in relation to the principles of natural justice. It was determined that the petitioner had not been given a fair hearing before his name was added to the ECL. However, the court upheld the law's validity, stating that such actions are justified in matters concerning national interest. The decision emphasized that while the petitioner could contest this action, it must be based on a significant delay in the Ehtesab process against him. The ruling ultimately... |
| 2004 SLD 3095, (2004) 267 ITR 209 | IT REFERENCE CASE No. 45 OF 1995 , decided on 17.03.2004 | In the landmark case of AEG Aktiengesellschaft v. Commissioner of Income Tax, the Karnataka High Court addressed crucial issues regarding the taxation of fees for technical services under the Income-tax Act, 1961, and the Double Taxation Avoidance Agreement (DTA) between India and Germany. The case involved a non-resident company, AEG Aktiengesellschaft, which provided engineering services related to the Light and Medium Merchant Mills project in India. The court ruled that the fees received by AEG were indeed 'fees for technical services' and thus taxable in India despite the services being rendered abroad. This decision underscores the importance of understanding the classification of income under tax laws and the implications of international agreements on taxation. Keywords such as 'Double Taxation Avoidance Agreement', 'Income-tax Act', and 'fees for technical services' are pivotal in this case, highlighting the intersection of international tax law and domestic regulations.... |
| 1994 SLD 172 = 1994 PTD 1387 | Application No. 17 of 1987 , decided on 23.04.1992 | The case revolves around the interpretation of the Income Tax Act, 1922, particularly regarding the classification of employee benefits. The Dacca High Court examined whether certain payments constituted salaries or perquisites under section 10(4)(d) of the Act. The ruling clarifies that not all payments made by employers qualify as salary; instead, they must meet specific legal criteria. This case is pivotal for understanding tax implications for companies regarding employee compensation and benefits. Key terms include 'perquisite', 'salary', and 'Income Tax Act'. The court's decision impacts how businesses categorize employee payments, influencing tax liabilities and compliance with the law. This case is significant for tax practitioners and corporate entities as it provides clarity on the definitions and applications of tax law in employee remuneration.... |
| 1998 SLD 1435 = 1998 SCMR 873 | Criminal Petitions Nos. 60-P to 62-P of 1997 , decided on 04.02.1998 | This case revolves around the quashing of proceedings against several accused individuals due to significant delays in the judicial process. The Supreme Court of Pakistan reviewed the application of sections 249-A, 265-K, and 561-A of the Criminal Procedure Code, which provide mechanisms for the acquittal of accused individuals at various stages of trial. The case highlighted the importance of timely justice and the detrimental effects of prolonged delays on the accused. The Court's decision reinforces the principle that justice delayed is justice denied, and the legal system must ensure that proceedings are conducted without unnecessary delays. Keywords: quashing of proceedings, Criminal Procedure Code, Supreme Court of Pakistan, judicial delays, timely justice, legal principles.... |
| 2022 SLD 596 = 2022 CLD 266 | 1155/Merger-CCP/21 , decided on 22.10.2021 | In the case of Packages Limited acquiring Tri-pack Films Limited, the Competition Commission of Pakistan evaluated the implications of this merger under the Competition Act, 2010. The Commission considered the potential anti-competitive practices that could arise from the merger, especially given the Acquirer's existing influence in the packaging market. After thorough investigation, including a Phase I and Phase II review, the Commission determined that the merger would not adversely impact competition. The Acquirer’s existing management control over the Target, along with the lack of history of collusion in the market, supported the decision. This case highlights the importance of regulatory scrutiny in mergers to prevent anti-competitive behavior and ensure market fairness. Keywords such as 'merger approval', 'Competition Act', and 'anti-competitive practices' are significant in understanding the regulatory landscape surrounding corporate mergers in Pakistan.... |
| 2019 SLD 881, 2019 LHC 1464, 2019 PTCL 490, (2019) 120 TAX 74 | STR No. 136 of 2013 , decided on 10.04.2019 | This case revolves around the interpretation of Section 73 of the Sales Tax Act, 1990, which mandates that payments exceeding fifty thousand rupees must be made through banking channels. The Lahore High Court examined whether the requirement is mandatory or directory, ultimately determining that it is mandatory due to the clear consequences of non-compliance, such as the inability to claim input tax credits. The decision reinforced the importance of adhering to statutory provisions and provided clarity on the legal obligations of taxpayers under the Sales Tax Act. The ruling serves as a significant precedent in tax law, emphasizing the necessity for compliance with legislative requirements to ensure the validity of tax-related transactions. This case is essential for legal practitioners, businesses, and policymakers in understanding the implications of tax compliance and the importance of following prescribed legal frameworks.... |
| 2000 SLD 522, 2000 CLC 477, 2000 PTCL 483 | C.O. No.6 of 1998 , decided on 12.11.1999 | This case revolved around the legality of the extraordinary general meeting conducted for Yasmin Weaving Mills Limited, where the petitioners challenged the election of directors on grounds of improper notice and lack of compliance with the Companies Ordinance, 1984. The court ruled that notice must be served individually to each member, and the proceedings were quashed due to significant procedural violations. The decision underscores the importance of adhering to statutory requirements in corporate governance, ensuring transparency and fairness in the management of company affairs. This case serves as a pivotal reference for understanding the legal framework surrounding corporate meetings and the rights of shareholders.... |
| 2002 SLD 2444, 2002 PLD 5 | Civil Appeals Nos. 2233 and 2234 of 1998 , decided on 10.09.2001 | This case revolves around the allotment of evacuee land in Pakistan, specifically addressing the rights of allottee Muhammad Yaqoob against the Government of Punjab regarding properties in Chak No.220/RB and Chak No.223/RB. The Supreme Court's decision highlighted the importance of fulfilling legal criteria for property allotment under the Pakistan (Administration of Evacuee Property) Act, 1957, and subsequent repeal acts. The ruling emphasized that mere possession does not guarantee entitlement without proper legal backing and adherence to established notifications. This landmark decision reiterates the principles of property law and the rights of individuals against state actions, making it a critical reference for future cases involving land allotment and property rights in Pakistan.... |
| 2022 SLD 1079, 2022 SCMR 1091 | Civil Petition No. 1148-L of 2021 , decided on 16.03.2022 | The case revolves around the failure of the Federal Board of Revenue and its Inland Revenue department to provide necessary documentation and assistance during a Supreme Court hearing regarding a tax matter. The petitioner, represented by Ch. Muhammad Shakeel and Naveed Ahmed, faced challenges due to the absence of critical evidence needed to support their case. The Supreme Court highlighted the importance of having senior officials present during hearings to avoid wasting court time. The decision reflects ongoing issues within tax-related court proceedings in Pakistan, emphasizing the need for improved compliance and procedural integrity within the revenue department. Keywords: Supreme Court, tax law, Federal Board of Revenue, Inland Revenue, legal representation, court proceedings.... |
| 1972 SLD 490, (1972) 85 ITR 220 | IT REFERENCE No. 26 OF 1967 , decided on 19.08.1971 | In the landmark case of Commissioner of Income Tax v. Raunaq Singh Swaran Singh, the Delhi High Court addressed the issue of whether the profit from the sale of two plots of land constituted income from business under the Income-tax Act, 1961. The case centered around the definition of 'business' and what constitutes an 'adventure in the nature of trade'. The assessee, a Hindu undivided family, purchased the plots as a form of investment, intending to raise funds for a significant share purchase. The court underscored that the mere intention to profit does not transform a capital investment into a trading venture. This case serves as a critical reference for understanding capital gains versus business income, especially in real estate transactions. Key phrases include 'adventure in the nature of trade', 'income from business', and 'capital gains'. The court's decision reaffirms the necessity of clear evidence regarding the intent behind property acquisitions, making it a significant ca... |
| 1986 SLD 496, 1986 SCMR 496 | Civil Appeal No. 154 of 1977 , decided on 11.11.1985 | This case revolves around the transfer of property rights under the Displaced Persons (Compensation and Rehabilitation) Act, 1958. The Supreme Court examined whether the High Court had made errors regarding the handling of the appellants' revision applications and the authority of the lower court to issue property transfer orders. The Court found that the procedural lapses and jurisdictional issues invalidated the previous orders, warranting a fresh examination of the case. The decision emphasizes the importance of adhering to proper legal protocols in property disputes, especially those involving displaced persons. This ruling not only highlights the complexities in property law but also underscores the significance of judicial oversight in administrative decisions. Keywords: Displaced Persons, property transfer, Supreme Court of Pakistan, legal protocols, judicial oversight.... |
| 1987 SLD 1175, 1987 PLC 432 | R.A.No. 325 of 1986 , decided on 30.11.1986 | This case involved the rejection of a plaint by the Sindh High Court concerning the claims of a Central Government servant regarding the legality of his pay refixation and pension sanction. The petitioner argued that the actions taken were without lawful authority, affecting his rights. The court determined that the matter was under the jurisdiction of the Service Tribunals Act, which provides a specific remedy for civil servants facing grievances related to their service conditions. The ruling emphasized the importance of proper legal channels for appeals in service matters, reinforcing the jurisdiction of service tribunals over civil courts in such cases. This case highlights the procedural nuances in civil service disputes and the necessity for petitioners to utilize the correct legal frameworks for their grievances, ensuring a systematic approach to resolving employment-related disputes.... |
| 1971 SLD 669, (1971) 82 ITR 322 | IT REFERENCE No. 157 OF 1965 , decided on 18.01.1971 | This case pertains to the Indian Tea Planters Association's appeal against the Income Tax Officer's assessment of its surpluses as taxable business profits under the Income-tax Act, 1961 and the Indian Income-tax Act, 1922. The court examined the nature of the association's services, which included provision of food grains and medical facilities to its members, and determined that these constituted specific services rendered for remuneration. The ruling affirms the taxability of surpluses generated from such activities, reinforcing the interpretation of relevant sections of the Income-tax Acts. This case is significant for trade associations and highlights the importance of compliance with tax obligations, ensuring that their income from member services is properly assessed and taxed.... |
| 2007 SLD 410 = 2007 CLD 1610 | Suit No.640 of 2006 , decided on 09.08.2006 | The case revolves around the trademark dispute between MESSRS DEWAN SUGAR MILLS (PVT.) LTD. and M. B. ABBASI AND OTHERS regarding the use of the trademark 'DEWAN'. The plaintiff, a prominent entity within the DEWAN MUSHTAQ GROUP, asserted that their registered trademark under the Trade Marks Ordinance, 2001, was being infringed by the defendants who published a newspaper titled 'Daily DEWAN'. The court ruled in favor of the plaintiff, emphasizing that once a trademark is registered, it cannot be used by others in a manner that could cause confusion or deception. The ruling highlights the importance of trademark protection in maintaining brand identity and preventing unfair competition. This case serves as a crucial reference for businesses in Pakistan regarding the legal implications of trademark infringement and the necessity of safeguarding intellectual property rights. Keywords: trademark, infringement, Trade Marks Ordinance, legal protection, brand identity, intellectual property r... |
| 2016 SLD 11, 2016 PTD 2625, (2017) 116 TAX 143 | D-1779 of 1999 , decided on 12.05.2016 | In the case of Seedat Chambers vs. Wealth Tax Officer, the Sindh High Court addressed the complexities of wealth taxation under the Wealth Tax Act, 1963. The petitioner challenged the assessment on the grounds of double taxation and the legality of the assessment procedure, asserting that the property, known as Seedat Chambers, had already been assessed in individual capacities. The court clarified the definitions and implications of 'assessee' under the Act, highlighting that an Association of Persons (AoP) is treated as a distinct entity for tax purposes. The court also ruled that procedural errors in assessment notices do not invalidate the underlying assessments unless they are substantial. The decision reinforced the importance of exhausting available legal remedies through the appellate system before approaching the High Court, ensuring that taxpayers adhere to procedural norms while contesting tax assessments. This case underlines the significance of understanding tax legislatio... |
| 2023 SLD 731 = 2023 SLD 1450 | Writ Petition No.1015-M of 2021 , decided on 18.05.2022 | In the case of Writ Petition No.1015-M of 2021, decided on May 18, 2022, Dr. Amjad Ali challenged the acquisition of land by the Government of Khyber Pakhtunkhwa for a municipal graveyard in Sambat, Tehsil Matta, District Swat. The petitioner argued that barren land should have been acquired instead of agricultural land. However, the court found that the land acquisition process was conducted in accordance with the Land Acquisition Act, 1894. The court noted that the petitioners did not approach the authorities for redressal of their grievances before filing the petition, which weakened their case. Ultimately, the court dismissed the petition, ruling that the acquisition was lawful and served a public purpose. This case highlights key issues in land acquisition law and the importance of following proper procedures in such matters.... |
| 2006 SLD 2236 = 2006 CLC 1426 | D-2741 of 2006 , decided on 04.05.2006 | This case revolves around the legal requirements for filing election petitions under the Punjab Local Government Elections Rules, 2005. The Lahore High Court addressed the necessity for proper verification of election petitions as outlined in the Civil Procedure Code and the Punjab Local Government Elections Rules. The court ruled that while the Election Tribunal's approach had some deficiencies, the overall decision was fair and justified. The case highlights the importance of adhering to procedural rules in election petitions, as failure to do so can result in dismissal. The ruling reinforces the mandatory nature of verification and the authority of the Election Tribunal to allow amendments to ensure justice. This case serves as a critical reference for future election disputes, emphasizing the need for compliance with legal provisions.... |
| 2009 SLD 2013, (2009) 308 ITR 373, (2009) 185 TAXMAN 54 | IT REFERENCE NO. 105 OF 1998 , decided on 27.08.2007 | In the case of Commissioner of Income-tax v. Bharat Medical Store, the Punjab and Haryana High Court addressed the issue of commission payments made by the assessee-firm to agents. The firm filed its return for the assessment year 1988-89, claiming a deduction for commission paid to agents alleged to be relatives or friends of its partners. The Assessing Officer initially disallowed the claim, suggesting that the payments were intended to reduce tax liability. However, the Commissioner of Income-tax (Appeals) partially allowed the claim, recognizing the necessity of such payments for business operations. Upon further appeal, the Tribunal determined that the majority of agents were not related to the partners and that the commission payments were essential for business advancement. The court's decision reinforced the principle that expenditures incurred for the purpose of advancing business interests are generally allowable under tax law. This case highlights the critical examination of... |
| 2018 SLD 456, 2018 CLD 116 | 1st Appeal No. 10 of 2009 , decided on 03.03.2017 | This case revolves around a dispute between Syed Itrat Hussain Rizvi and Tameer Micro Finance Bank Limited regarding a summary suit for recovery of finances under the Microfinance Institutions Ordinance. The Sindh High Court addressed critical issues regarding the jurisdiction of microfinance institutions and the applicability of the Civil Procedure Code. The court highlighted that under Order XXXVII, defendants are not entitled to appear or defend unless they seek leave from the court, which the appellant failed to do. This judgment underscores the significance of procedural compliance in summary suits and clarifies the legal standing of microfinance institutions in Pakistan, which operate under distinct regulations compared to traditional banks. The ruling reinforces the legal framework governing microfinance institutions, ensuring that they can recover debts efficiently while adhering to the specific legislative mandates applicable to their operations.... |
| 1988 SLD 39, 1988 PTD 310, (1988) 58 TAX 1 | I.T.A. No. 1117/KB of 1982-83 , decided on 09.02.1988 | In the case I.T.A. No. 1117/KB of 1982-83, the Income Tax Appellate Tribunal addressed critical issues surrounding the treatment of incomplete projects under the Income Tax Ordinance of 1979. The tribunal, led by Chairman Farhat Ali Khan and Member Manzoorul Haque, evaluated the appeal against the decisions made by the assessing officer. The central issue revolved around whether profits from work-in-progress should be taxed when the completion percentage was below 25%. The tribunal upheld the position that the accounting practices followed by the assessee, which had been consistent over the years, were valid and should not be disregarded without just cause. This decision underscores the importance of adhering to established accounting methods and the principle of not taxing unrecognized income. The ruling provides clarity on the treatment of contractor profits and reinforces the need for assessing officers to substantiate their evaluations with appropriate evidence, thus ensuring due p... |
| 2001 SLD 2171 = 2001 PLC 289 | KAR 114 of 1999 , decided on 15.05.2000 | In the case of Hussain Ahmed vs General Tyre and Rubber Co. of Pakistan Limited, the Labour Appellate Tribunal addressed the nature of employment concerning Hussain Ahmed, who claimed to be a permanent workman after serving as a temporary helper. The core issue revolved around whether his appointment was temporary or permanent, which was pivotal for the case's outcome. Ahmed had suffered an injury and was declared medically fit before his services were terminated. The Tribunal emphasized that despite the duration of his employment, the terms of his appointment clearly indicated it was temporary. The decision reaffirmed the principles of employment law regarding temporary contracts and the rights of workers under the Industrial Relations Ordinance. This case is significant for understanding the distinctions between temporary and permanent employment statuses, particularly in industrial settings. The decision is crucial for both employees and employers in clarifying the implications of t... |
| 2007 SLD 3382, 2007 PLJ 716 | Crl. P. No. 18(s) of 2005 , decided on 15.11.2006 | In the case of Abdul Ghaffar vs. State, the Supreme Court of Pakistan dealt with a serious charge under the Offence of Zina (Enforcement of Hudood) Ordinance, 1979. The case revolved around the allegations made by the victim, Mst. Maryam Ashraf, who claimed that she was subjected to Zina-e-Bil-Jabr by her step-brother, Abdul Ghaffar, with the complicity of her step-mother, Mst. Gul Zareen. The court highlighted the importance of corroborative evidence, which was provided by medical examinations confirming the victim's account. The decision underscored the principle that the credibility of the victim's testimony is paramount, especially when supported by forensic evidence. The court ultimately upheld the conviction, reducing the sentence based on considerations of justice and fairness, emphasizing that the legal process must be respected and upheld. This case is significant for its implications on the enforcement of Hudood laws in Pakistan, the treatment of victims in sexual assault cas... |
| 2019 SLD 1670, 2019 MLD 1295 | High Court Appeal No. 425 of 2016 , decided on 10.09.2018 | In the case of High Court Appeal No. 425 of 2016, the Sindh High Court addressed the rejection of a plaint under the Civil Procedure Code (V of 1908). The case involved a dispute between an employee of the Pakistan Defence Officers Housing Authority and the authority itself regarding multiple claims, including eviction from official accommodation and salary adjustments. The Appellant's plaint was initially rejected by a Single Judge on the grounds of maintainability. However, the appeal highlighted the importance of considering all grounds and prayers within the plaint, regardless of arguments presented at the hearing. The Court ruled that a plaint cannot be rejected in parts and emphasized the need for a comprehensive examination of all claims. The decision reinforced the legal principle that all aspects of a plaint must be considered, leading to the remand of the case for further proceedings. This ruling is significant for legal practitioners and advocates involved in civil procedure... |
| 1987 SLD 1243, 1987 PLC 561 | Writ Petition No. 3330 of 1982 , decided on 20.03.1983 | The case revolves around the dispute between Pakistan Railways and its employees concerning their status as workmen under the Industrial Relations Ordinance of 1969. The Lahore High Court scrutinized the decision made by the Labour Appellate Tribunal, which had overturned a prior ruling by the Punjab Labour Court that maintained the employees' workman status. The High Court identified significant gaps in the Tribunal's reasoning, particularly its failure to adequately reference relevant documents and evidence. This led to the conclusion that the Tribunal's decision was arbitrary and lacked a solid legal foundation. The High Court's judgment underscores the necessity for proper adjudication based on established laws and evidence, aiming to ensure fair treatment of employees in the railway sector. This case highlights critical aspects of labor rights and the legal obligations of appellate bodies in Pakistan, making it a pivotal reference for future labor disputes.... |
| 1993 SLD 780, 1993 SCMR 1660 | Criminal Appeal No. 34 of 1991 , decided on 13.10.1993 | In the case of Ansar Ahmad Khan Barki, the Supreme Court of Pakistan addressed the complexities of a double murder conviction under Section 302 of the Penal Code. The appellant was originally sentenced to death for the murders of Wajid Ali Khan and Haroon Akhtar. However, the Supreme Court found that the events leading up to the murders, including familial relationships and emotional distress, constituted mitigating circumstances. The court emphasized that while the appellant's actions were unlawful, the context of provocation and the emotional state of the accused warranted a reconsideration of the sentence. The court ultimately converted the death sentence to life imprisonment, while also imposing a fine and compensation to the victims' heirs. This case highlights the balance between justice and compassion in the legal system, particularly in cases involving deep personal and familial conflicts.... |
| 1987 SLD 1194, 1987 PLC 497 | Writ Petition No. 4227 of 1984 , decided on 21.03.1987 | This case involved a writ petition challenging the dismissal of a primary school teacher by the Municipal Committee of Lalamusa. The petitioner argued that the dismissal was unjust and lacked proper jurisdiction since the teacher was not classified as a 'workman' under the applicable labor laws. The Lahore High Court examined various legal provisions including the Constitution of Pakistan and relevant ordinances governing employment. The court concluded that the teacher's absence was due to medical examinations ordered by the municipality, thus not constituting grounds for dismissal. The judgment underscored the necessity for compliance with legal standards in employment matters, particularly regarding the rights of local government employees. This case is significant for its implications on labor rights and the interpretation of employment laws in Pakistan.... |
| 1987 SLD 838, 1987 PLD 53 | Civil Appeals Nos. 91 of 1977 and 25 to 27 of 1983 , decided on 18.11.1985 | This case revolves around the legal principles of ownership and the concept of Benami transactions under Pakistani law. The Supreme Court of Pakistan addressed the appeals of Ch. Habibullah and others against the decision of the Lahore High Court, which ruled that the fixed deposits in question were not owned by the appellants but rather by their father, Ch. Khushi Muhammad. The court meticulously analyzed the evidence surrounding the creation of the fixed deposit accounts and the intentions behind them. It highlighted that the mere opening of accounts in the names of the minors did not constitute a gift without explicit proof of intention. The court reinforced the doctrine of resulting trusts, emphasizing that unless a clear and unequivocal gift is established, the presumption of ownership rests with the person who deposited the funds. The decision is significant in understanding the legal frameworks governing family assets and financial transactions in Pakistan, particularly in cases... |
| 2010 SLD 2829, 2010 PCRLJ 1046 | Criminal Revision No. S-72 of 2009 , decided on 11.02.2010 | This case revolves around the interpretation and application of the Illegal Dispossession Act, 2005, specifically Section 3, which defines illegal dispossession. The applicant, MST. KHATOON, claimed that her brother-in-law, MUHAMMAD SALEEM, unlawfully occupied her house after being permitted to use a portion of it while his own home was under construction. The trial court dismissed her complaint, stating that she had willingly allowed the respondent access to the property, which meant he had lawful authority to enter. The High Court upheld this decision, emphasizing that for an offence under the Illegal Dispossession Act to exist, all elements must be present, including unlawful entry. The court noted that the relationship between the parties and the nature of the permission granted played crucial roles in determining the legality of the respondent's actions. The ruling underscores the importance of clear authority and the relationship between parties in dispossession cases, making it ... |
| 1997 SLD 296, 1997 PTD 2354, (1997) 223 ITR 5, (1996) 76 TAX 149 | Tax Case No. 1264 and Reference No.764 of 1982 , decided on 05.02.1996 | In the case of Tax Case No. 1264 and Reference No.764 of 1982, the Madras High Court addressed the issue of penalty under the Income Tax Act, 1961, specifically Section 271(1)(c). The case revolved around the assessee, C. J. Rathnaswamy, who had filed a return admitting a loss but later had cash credits added as undisclosed income. The Income-tax Officer initiated penalty proceedings based on the assessee's agreement to the assessment. However, the assessee argued that the inclusion was due to a mistake made by a new accountant, and that the amounts represented gifts, not concealed income. The Tribunal agreed with the assessee, stating that the Department did not prove concealment or inaccuracies. The Madras High Court upheld the Tribunal's decision, reinforcing that agreement to income addition does not equate to admission of concealment, thus cancelling the penalty. This case highlights the importance of evidentiary standards in tax law and the necessity for clear proof of intent to ... |
| 2001 SLD 1426, 2001 SCMR 909 | Civil Petition No. 12-K of 2000 , decided on 21.08.2000 | In the case of Civil Petition No. 12-K of 2000, the Supreme Court of Pakistan addressed a dispute involving the reversion of an employee, AURANGZEB, from a higher position back to his original post. The case revolved around the applicability of the Specific Relief Act and the relationship dynamics between employer and employee under contractual terms. The Court ruled that the suit for declaration was not maintainable, as the petitioner was deemed to have a master-servant relationship with the respondents. The judgment emphasized the importance of statutory rules and contractual obligations within employment contexts. The decision reinforced existing legal precedents, particularly referencing Anwar Hussain v. Agricultural Development Bank of Pakistan. The Court's ruling is significant in clarifying the limitations of legal recourse available to employees in similar contractual disputes, highlighting the need for clear statutory frameworks governing employment relationships.... |
| 2009 SLD 1484, 2009 PTD 809, (2009) 99 TAX 382, 2010 PTCL 242 | D-1166 of 2008 , decided on 11.02.2009 | This case revolves around the interpretation of the Income Tax Ordinance, 2001, specifically section 153(4) and clause 46-A of Part-IV of the Second Schedule, concerning the exemption certificate for manufacturers of iron and steel products. The petitioners, Messrs PIRANI ENGINEERING, contended that their manufactured auto parts should qualify for exemption under the stated provisions. However, the court found that the petitioners did not meet the criteria set forth in the law, as their products were not classified as iron and steel products in common parlance. The decision emphasizes the importance of precise legal interpretation and the necessity for petitioners to align their manufacturing classifications with the legal definitions provided in the ordinance. This ruling is significant for manufacturers seeking tax exemptions under similar provisions and underscores the need for clarity in legal definitions and classifications.... |
| 2023 SLD 525, 2023 PCRLJ 648 | D-71 and Confirmation Case No. 15 of 2017 , decided on 06.04.2021 | This case involves the appeal of Munawar Ali against his conviction for murder under sections of the Penal Code and Criminal Procedure Code. The Sindh High Court found that the trial court failed to follow proper legal procedures by adopting previously recorded evidence after amending the charges. The court emphasized the importance of a fair trial and adherence to legal standards, specifically referencing Section 231 of the Criminal Procedure Code. The judgment highlights the significance of ensuring that all parties have the opportunity to present their cases fully, especially when charges are amended, to avoid miscarriages of justice. The ruling reinforces the principles of due process and the rights of the accused, setting a precedent for future cases involving similar procedural issues.... |
| 1965 SLD 15, 1965 PLD 690 | Civil Appeal No. 5 of 1962 , decided on 08.04.1965 | In this landmark case, the Supreme Court of Pakistan addressed critical issues regarding the validity of agreements for the sale of land under the Kabul River Project Act and the implications of the Civil Procedure Code. The Court examined the nature of contracts, specifically the essence of time in agreements for sale and the necessity of government sanctions. The case involved minors and raised questions about guardianship and the legal standing of agreements made on their behalf. The decision reiterated the principle that pure questions of law can be introduced at any stage, underscoring the judiciary's responsibility to ensure that justice is not hindered by procedural shortcomings. This case serves as a significant reference point for future disputes involving contract law, minors, and the procedural aspects of civil litigation, making it a vital resource for legal practitioners and scholars alike.... |
| 1992 SLD 396, 1992 PLD 342 | Civil Appeals Nos. 260 to 268 of 1991 , decided on 16.03.1992 | This case examines the application of the Electoral Rolls Act (XXI of 1974) concerning the rights of citizens to apply for inclusion or correction of names in the electoral rolls during the annual revision process. The Supreme Court of Pakistan addressed the misunderstanding regarding the operational periods of the sections involved, particularly sections 11, 17, and 18. The judgment highlighted the importance of maintaining updated electoral rolls for fair and free elections, reinforcing the notion that citizens should not be disenfranchised without a clear legal basis. The court ruled in favor of the petitioners, ensuring their right to have their names included or corrected in the electoral rolls, emphasizing that the electoral process must be transparent and just. This decision is significant in the context of electoral law and the rights of voters in Pakistan.... |
| 2023 SLD 566, 2023 SCMR 566 | Criminal Appeal No. 297 of 2020 , decided on 18.01.2023 | The case revolves around Amir Muhammad Khan, who was accused of murdering his father, Adam Khan. The prosecution's case was primarily based on the testimony of a sole eyewitness and medical evidence, both of which were found to have significant contradictions. The Supreme Court noted that there was a considerable delay in lodging the FIR, which raised questions about the credibility of the prosecution's case. Furthermore, the court observed that the prosecution failed to establish a clear motive for the murder. The judgment emphasized the legal principle that it is better for a hundred guilty individuals to go free than for one innocent person to be wrongly convicted. This case is significant as it underscores the importance of proving the prosecution's case beyond reasonable doubt and the rights of the accused. The ruling reinforces the doctrine of benefit of the doubt, which is a fundamental aspect of criminal law. The decision highlights the courts' role in ensuring that justice is ... |
| 1969 SLD 178, 1969 SCMR 22 | Civil Review Petition No. 40 of 1968 , decided on 11.10.1968 | This case revolves around the review of a prior decision by the Supreme Court regarding the validity of an oral gift made by Imam Din. The petitioners, represented by experienced advocates, sought to challenge the prior ruling based on claims of inaccuracy in the High Court's judgment. The Supreme Court, however, found that the arguments presented for the review lacked merit. It emphasized the importance of presenting all relevant evidence at the appropriate time and concluded that the alleged inaccuracies did not impact the final decision. The ruling reinforces the principle that established legal processes must be adhered to, and parties must be diligent in presenting their cases. The decision is significant for understanding review procedures in the context of oral gifts and legal challenges in Pakistan, highlighting the need for thorough representation in court.... |
| 2004 SLD 2995, 2004 PLD 49 | Civil Revision No. 42 of 2004 , decided on 23.06.2004 | In the case of Civil Revision No. 42 of 2004, the High Court (AJ&K) determined the jurisdiction of civil courts in relation to entries in revenue records under the West Pakistan Land Revenue Act, 1967. The case arose from a dispute over land ownership and the validity of certain entries in the revenue record affecting the rights of the petitioners. The court analyzed Sections 53 and 172 of the West Pakistan Land Revenue Act, highlighting the importance of strict interpretation of provisions that oust civil court jurisdiction. The ruling emphasized that the civil court has the authority to adjudicate upon matters where an individual’s rights are impacted by entries in revenue records. This case serves as a critical reference for understanding the jurisdictional boundaries of civil courts in land disputes, particularly in the context of revenue law. Legal practitioners and scholars can benefit from the court's interpretation of legislative intent and its implications for future cases inv... |
| 1969 SLD 287, 1969 SCMR 881 | Criminal Appeal No. 46 of 1954 , decided on 17.01.1955 | In the landmark case of Abdul Karim Butt vs. The Crown, the Supreme Court of Pakistan addressed critical issues surrounding the expungement of remarks made by a magistrate. The appellant, Abdul Karim Butt, sought to remove derogatory comments that had implications for his integrity and professional standing as a bank officer. The case stemmed from allegations of fraud involving foreign exchange transactions, where the appellant was cited in a discharge order. The Supreme Court emphasized the necessity of due process, stating that dismissing the application without a merit hearing was a violation of the appellant's rights. The ruling underlined the principles of justice and the significance of protecting individuals from unsubstantiated judicial remarks that could tarnish their reputation. This decision not only vindicated the appellant but also reinforced the judicial system's commitment to fairness and accountability, setting a precedent for future cases regarding the expungement of c... |
| 1993 SLD 1027, 1993 CLC 2203 | MA. No. 8 of 1992 , decided on 29.11.1992 | In the case before the Sindh High Court, the appellant, a pharmaceutical company, sought the registration of the trade mark 'DDAVP' for a new diabetes insipidus drug. The Deputy Registrar of Trade Marks denied the application, claiming the public was unfamiliar with such a term. The appellant challenged this decision, arguing that the law does not require trade marks to be commonly known. The court agreed, stating that the authority failed to justify the refusal adequately. This landmark case underscores the importance of distinguishing between common and uncommon trade marks in the registration process. The judgment emphasizes that unique trade marks can enhance brand recognition and consumer memory, thus benefiting the market. This decision sets a precedent for future trade mark applications, allowing for greater creativity in branding within the pharmaceutical industry and beyond.... |
| 1984 SLD 1245, 1984 PLC 560 | Appeal No. 103 (R) of 1979 , decided on 14.12.1983 | In the case of Dr. Rab Nawaz Khan vs. Secretary, Ministry of Health, Islamabad, the Federal Service Tribunal addressed allegations of misconduct against Dr. Khan, a specialist doctor in a government hospital. The case centered on the misuse of his official position for personal gain, specifically regarding the unauthorized collection of fees while holding a non-practicing post. The Tribunal scrutinized the procedural integrity of the departmental inquiry that led to his compulsory retirement, highlighting significant irregularities such as the denial of the right to summon defense witnesses and the lack of impartiality in the inquiry officer's conduct. The Tribunal ultimately found that while Dr. Khan's actions constituted misconduct, they did not reflect criminal intent, leading to the decision to accept his appeal and reinstate him with a warning. This case underscores the necessity for clear regulations and fair procedures within public service disciplinary actions, emphasizing that... |
| 1980 SLD 1848, 1980 PCRLJ 309 | Criminal Appeal No. 225 of 1978 , decided on 30.08.1979 | In the case of Wazir Ali and Others vs The State, the Sindh High Court addressed the appeal of three appellants convicted under sections 324/34 and 302/34 of the Pakistan Penal Code for causing hurt and murder, respectively. The incident involved a dispute stemming from the termination of Wazir Ali's employment by the complainant, Abdul Haq. The court highlighted significant weaknesses in the prosecution's case, including unreliable witness testimonies that failed to clearly identify the appellants as the assailants. The dying declarations presented were also deemed inadmissible due to procedural issues and lack of corroboration. The court emphasized the principle of 'benefit of doubt' in criminal proceedings, ultimately leading to the conclusion that the prosecution did not meet the burden of proof required for a conviction. The appeal was allowed, and the appellants were acquitted, underscoring the importance of credible evidence and the standards required in criminal law. Keywords: ... |
| 2002 SLD 2035 = 2002 CLC 1838 | Writ Petition No. 15390 of 1997 , decided on 25.07.2002 | This case revolves around the complex interplay of family law under the West Pakistan Family Courts Act and the Muslim Family Laws Ordinance. The Lahore High Court addressed significant issues regarding maintenance allowances post-divorce, particularly focusing on the responsibilities of the husband to provide financial support even after separation. The ruling clarified that the Chairman of the Arbitration Council had erred in determining maintenance without adequate proof of income. It also reinforced the legal framework governing dower and maintenance obligations, emphasizing that non-payment of dower justifies a wife's right to live separately and claim maintenance. The decision is pivotal for understanding the nuances of family law within Pakistan, especially for legal practitioners and individuals navigating similar disputes.... |
| 2000 SLD 1771 = 2000 PLC 1330 | Appeals Nos. 46-K, 53-K, 54-K, 58-K and 62-K of 19 , decided on 06.07.1998 | In the case of the amalgamation of Mehran Bank with National Bank of Pakistan, the Federal Service Tribunal ruled on the rights of retained employees during the transition. The case involved appeals from former employees seeking to maintain their benefits post-amalgamation. The Tribunal highlighted the provisions under the Banking Companies Ordinance, 1962, particularly Section 47(5), which protects the rights of employees during mergers. The decision emphasized that retained employees were entitled to the same remuneration and terms for three years after the effective date, after which the transferee bank must align their terms with other employees based on qualifications and experience. This case is significant for understanding employee rights during bank amalgamations and the legal frameworks that govern such transitions, ensuring fair treatment for employees amidst corporate restructuring.... |
| 2023 SLD 2385, 2023 PCRLJ 1752 | Criminal Jail Appeal No. 531 and Confirmation Case , decided on 22.04.2021 | In the case of Muhammad Raheel vs. The State, the Sindh High Court addressed the serious charge of Qatl-i-amd (murder) under Section 302(b) of the Penal Code. The appellant, Muhammad Raheel, was convicted of murdering his wife, Mst. Aneesa, with a knife, following a dispute characterized by ongoing domestic violence. The prosecution presented compelling evidence, including eyewitness accounts from neighbors and the victim's mother, which established the circumstances of the murder. The court noted the critical importance of the eyewitness testimony, which was deemed reliable and trustworthy due to the witness's proximity to the event and lack of any motive to fabricate their account. Additionally, the medical evidence corroborated the nature of the injuries inflicted, confirming the cause of death as multiple stab wounds. The court concluded that the prosecution had fulfilled its burden of proof beyond a reasonable doubt, leading to the rejection of the appeal and the maintenance of th... |
| 2011 SLD 148, (2011) 103 TAX 57, 2011 PTD 212 | M.A.(Cond.) No. 149/LB of 2010 and S.T.A. No. 86/L , decided on 14.09.2010 | This case revolves around a refund claim filed by Messrs Chaudhry Brothers Cotton Industries under the Sales Tax Act, 1990, specifically concerning the rules for claiming refunds as stipulated in the Sales Tax Refund Rules, 2006. The appellant sought a refund of Rs.236,755 due to excess input tax paid along with electricity bills for the period between September 2006 to May 2007. However, the claim was rejected by the Deputy Collector (Refund) on the grounds that it was filed beyond the allowed time frame. The rejection was subsequently upheld by the Collector (Appeals). The crux of the matter lies in whether the appellant adhered to the procedural requirements for filing the claim. The Tribunal emphasized that adherence to procedural rules is essential, even when justice is at stake, and ruled that the claim was rightly rejected due to non-compliance with Rule 28 regarding timely submission of supportive documents. This case highlights the balance between procedural technicalities and... |
| 2008 SLD 1278, 2008 PLC 648 | Appeal No.17(Q)C.S. of 2006 , decided on 01.12.2007 | In the case of PANAH ALI JUMANI vs. SECRETARY, ESTABLISHMENT DIVISION, ISLAMABAD, the Federal Service Tribunal addressed critical issues concerning promotion rights under the Civil Servants Act, 1973. The Tribunal ruled that the appellant, who had consistently demonstrated exemplary service and a strong performance record, was unjustly superseded based on a marginally higher quantification score of a junior colleague. The decision underscored the importance of seniority in promotion decisions within civil service frameworks, advocating for a balanced evaluation of merit that includes performance history, seniority, and the absence of negative factors. This ruling is significant for civil servants seeking clarity on promotion criteria and reinforces the necessity of fair consideration in service evaluations. The outcome promotes transparency and accountability in administrative decisions, making it a pivotal reference point for future cases involving promotion disputes.... |
| 1989 SLD 2657 = (1989) 179 ITR 147 | D-2741 of 2016 , decided on 01.01.1989 | In the landmark case decided by the Madras High Court, the issue revolved around the deductions available to film production companies under the Income-tax Act, 1961. The key focus was on the applicability of Circular No. 30 dated 4-10-1969 versus Circular No. 92 dated 18-9-1972, which altered the rules regarding the deduction of production costs. The court established that the deductions based on Circular No. 30 should still apply, as it was in effect on the first day of the relevant assessment years. Furthermore, the court clarified that expenditures for producing positive prints, essential for film exhibition, qualify as business expenses under section 37, which are fully deductible. This case underscores the importance of understanding tax law intricacies and the impact of regulatory changes on business operations, particularly in the film industry.... |
| 1998 SLD 1612, 1998 PLC 1423 | Writ Petition No. 1058 of 1998/BWP , decided on 26.03.1998 | In this case, the Lahore High Court addressed the maintainability of a constitutional petition filed by Mian Khizar Hayat, a retired civil servant, regarding his pension. The court highlighted that the petitioner, being defined as a 'civil servant' under the Punjab Service Tribunals Act, 1974, was required to seek remedy through the Punjab Service Tribunal instead of the High Court. The ruling underscored the legal framework governing civil servants and their rights to appeal decisions affecting their pensions and other service conditions. The court's decision to dismiss the petition emphasized the importance of following the correct legal procedures established for civil servants in Pakistan. The case serves as a significant reference for understanding the legal rights of retired civil servants and their recourse options under the law. Keywords: civil servant, Punjab Service Tribunal, constitutional petition, Lahore High Court, pension rights, legal procedures.... |
| 2024 SLD 4020, 2024 PLJ 105 | Const. P. No(s). 81 of 2022 , decided on 20.03.2023 | In the case of M/s. WELCOME PRINCE RICE MILL versus NATIONAL BANK OF PAKISTAN, the Quetta High Court ruled on a constitutional petition concerning the issuance of warrants of arrest against the petitioner due to non-repayment of a loan. The court highlighted the importance of procedural fairness and the necessity of issuing a notice before such actions. The decision referenced the Civil Procedure Code and the Financial Institutions Ordinance, establishing that the executing court failed to comply with legal requirements, which led to the annulment of the arrest warrants. The case underscores the legal protections available to individuals facing execution proceedings, emphasizing the balance between creditor rights and debtor protections in financial disputes.... |
| 1963 SLD 45, (1963) 49 ITR 977 | WRIT PETITION Nos. 322 AND 323 OF 1959 , decided on 20.09.1961 | This case revolves around the assessment of tax on a Hindu undivided family (HUF) for the year 1952-53, where the Income Tax Officer assessed the tax despite claims of partition among family members. The court ruled that the family remains a single legal entity for tax purposes, allowing recovery of tax from family properties even after partition. This decision reinforces the principle that tax liabilities incurred by an HUF continue to bind individual members, and partition does not absolve them of these debts. The court's interpretation of the Income-tax Act provides clarity on the obligations of family members in tax matters, highlighting the need for compliance even post-partition. The precedent set here is critical for understanding tax liabilities of HUFs and the applicability of Hindu law principles regarding family debts.... |
| 1959 SLD 382, 1959 PLD 167 | Civil Appeals Nos. 86 and 91 of 1958 , decided on 25.02.1959 | This case revolves around a dispute regarding a lease agreement for a factory between Haji Abdul Karim and others (the appellants) and Sh. Ali Muhammad and others (the respondents). The appellants sought to have the lease declared void, alleging fraud and that the lease was against public policy. The Supreme Court of Pakistan found that the allegations of fraud were not proven, as the appellants failed to demonstrate that the respondents had made any false representations regarding the licensing of the factory. The court's judgment clarified the legal standards for fraud in contract law, particularly under the Contract Act and the Transfer of Property Act. The decision emphasized the necessity for plaintiffs to specify material defects and prove that defendants were aware of such defects. This case highlights the importance of due diligence in business transactions and the legal implications of alleged misrepresentations in lease agreements.... |
| 2015 SLD 1331 = 2015 PLJ 6 | Crl. Appeals Nos. 77/L, 85/L of 2009, 65/L of 2010 , decided on 27.08.2013 | In the case of Shahnawaz & others vs State, the Federal Shariat Court addressed multiple criminal appeals concerning the murder of Mst. Muradan and Mst. Kalsoom, who were allegedly murdered after committing zina. The court analyzed the evidence presented, noting significant inconsistencies among witness testimonies and the absence of direct evidence linking the appellants to the murders. The court underscored the importance of the prosecution's burden of proof and the implications of the benefit of doubt. The judgment emphasized that the mere act of burying the bodies, observed by witnesses, did not establish guilt without corroborating evidence of murder. This case underscores critical legal principles regarding the presumption of innocence, the necessity of credible evidence, and the rigorous standards required for criminal convictions. The court ultimately set aside the convictions, illustrating the judicial commitment to uphold justice and the rule of law.... |
| 2018 SLD 2665, 2018 CLC 1987 | W.P. No. 5385 of 2018 , decided on 01.06.2018 | The case revolves around the rejection of applications for allotment of State land in Cholistan under the Colonization of Government Lands (Punjab) Act, 1912. The petitioners challenged the legality of the Grievance Redressal Committee, arguing that it did not replace the statutory right to appeal against the Collector's decisions. The Lahore High Court clarified that under sections 161 and 164 of the Punjab Land Revenue Act, 1967, aggrieved parties have the right to appeal and seek revision against such decisions. The Court's decision highlights the necessity for transparent and fair allotment processes, especially for the landless residents of Cholistan, ensuring that legal frameworks are respected in administrative actions. The ruling is significant for those seeking justice in land allotment matters, reinforcing the legal channels available to individuals affected by administrative decisions. Keywords like 'Cholistan land allotment', 'Punjab Land Revenue Act', and 'Colonization of ... |
| 2000 SLD 1728, 2000 YLR 2724 | Civil Petition No. D-1901 of 1999 , decided on 22.12.1999 | This case involves a civil petition filed by Philips Electrical Industries of Pakistan Ltd. against the respondents, including Pakistan and others, regarding the operational inefficiencies of the Customs, Excise and Sales Tax Appellate Tribunal (CESAT). The Sindh High Court, presided over by Judges Dr. Ghouse Muhammad and Zahid Kurban Alavi, addressed widespread complaints about CESAT's failure to conduct timely hearings and resolve pending appeals. The Court invoked public interest litigation principles under Article 199 of the Constitution of Pakistan, emphasizing the need for judicial activism and a dynamic interpretation of law to uphold citizens' rights to inexpensive and expeditious justice. The Court ordered the CESAT to adhere to strict timelines in hearing cases, highlighting the judicial obligation to monitor the legal order and ensure effective enforcement of rights. This case serves as a critical reference point for discussions on administrative efficiency within judicial s... |
| 1989 SLD 917, 1989 PLD 353 | Civil Appeal No.78-K of 1987 , decided on 02.02.1989 | In the landmark case of Muhammad Ishaq through his Legal Heirs vs. S. Khurshid Alam, the Supreme Court of Pakistan addressed critical issues surrounding landlord-tenant relationships under the Sind Rented Premises Ordinance, 1979. The case arose after the tenant's previous owner gifted the property to the respondent, leading to eviction proceedings. The court ruled that the tenant's admission of tenancy established the necessary relationship, thereby negating the need for further preliminary issues. The court highlighted the importance of the registered gift deed as valid evidence of ownership and confirmed the respondent's right to receive rent as per the Transfer of Property Act. This case underscores the legal principles governing property rights, tenancy, and the implications of registered deeds in Pakistan's property law landscape, providing vital insights for legal practitioners and landlords alike.... |
| 2016 SLD 2160, 2016 YLR 434 | Cr. Misc. B.A. No. 84-P of 2015 , decided on 30.03.2015 | The case of Bacha Gul vs. The State revolves around the refusal of bail to the petitioner, who was arrested in connection with a significant narcotics case. The court's ruling was based on the serious nature of the charges under the Control of Narcotic Substances Act, which prohibits bail for offences punishable by death or life imprisonment. The judgment underlines the importance of strict adherence to legal provisions concerning narcotics, reflecting the ongoing battle against drug trafficking in Pakistan. The court's decision emphasized the necessity of protecting public interest and maintaining the integrity of legal processes in drug-related offences.... |
| 2022 SLD 1584, 2022 PLJ 446 | W.P. No. 10572 10365 of 2021 , decided on 09.07.2021 | This case revolves around the non-issuance of roll number slips to students who had already paid their admission fees. The Lahore High Court addressed the negligence of the college administration, which failed to process the students' applications in a timely manner. The court stressed the importance of fundamental rights enshrined in the Constitution of Pakistan, asserting that these rights supersede ordinary legal rights. The decision highlights the court's commitment to protecting students' rights and ensuring that administrative failures do not hinder their educational prospects. The ruling emphasizes that the students should not be held accountable for the shortcomings of the college administration and mandates the issuance of roll number slips so that the students can participate in the upcoming examination scheduled for July 10, 2021. This case is significant in its assertion of students' rights and the responsibilities of educational institutions.... |
| 1984 SLD 233, 1984 PLD 38 | Civil Appeal No. K-2 of 1983 | This case revolves around the conflict between a landlord's claim for possession of a rented property for personal use and the enforceability of a long-term lease agreement. The Supreme Court of Pakistan examined the Sind Rented Premises Ordinance, specifically Section 15(2)(viii), which allows landlords to evict tenants if they require the premises for personal use. However, the court found that the landlord had previously entered into a lease for a duration of 30 years, which included options for renewal. It concluded that the landlord could not invoke personal need to terminate the lease, as it would contravene the legally binding agreement. This case underscores the importance of adhering to contract law in landlord-tenant relationships and highlights the protections afforded to tenants under the law. Key terms include landlord-tenant law, possession, eviction, and lease agreements.... |
| 1992 SLD 599, 1992 PLC 23 | Constitutional Petition No. S-22 of 1987 , decided on 16.09.1991 | The case revolves around the registration of trade unions under the Industrial Relations Ordinance (XXIII of 1969). The petitioner, Holiday Inn Workers Union, contested the registration of a rival union, arguing that it violated section 7(2)(b) of the ordinance due to the existence of already registered unions in the same establishment. The Sindh High Court ruled that the Registrar of Trade Unions failed to follow due process and did not adequately consider the petitioner's objections, thus allowing the petition in part. The ruling underscores the importance of compliance with legal requirements in trade union registration and the need for judicial oversight in such matters. The case highlights critical issues in labor law, particularly regarding workers' rights and the procedural integrity of trade union registrations. This ruling is significant for labor unions and advocates, as it reinforces the necessity for fairness and adherence to legal standards in the registration process. The... |