Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2002 SLD 550, 2002 PTD 311, (2002) 86 TAX 264 | Writ Petition No. 1075 of 1990 , decided on 10.07.2001 | In the case of Writ Petition No. 1075 of 1990, the Lahore High Court dealt with a significant issue concerning the Sales Tax Act, 1951, specifically regarding the refund of sales tax on intermediary goods used in the production of exempted end-products. The petitioner, International Beverages (PVT.) LTD, argued that they were entitled to a refund of sales tax paid on goods such as carbon dioxide gas and flavoring agents, which were incorporated into their soft drink products. The court emphasized the interpretation of 'subject to the tax' as outlined in Section 2(12) of the Sales Tax Act, concluding that since the end-product was exempt from sales tax, the intermediary goods could not be claimed for a refund. This ruling reinforced the principle that the burden of sales tax had been effectively passed on to consumers, thus denying the petitioner's claim for a refund. The case highlights the complexities surrounding tax law and the implications for manufacturers in Pakistan, particularl... |
| 1987 SLD 347, 1987 SCMR 418 | Civil Petition for Leave to Appeal No.395-R of 198 , decided on 08.12.1986 | This case revolves around the interpretation of seniority and appointment regulations as outlined in the Constitution of Pakistan and the Service Tribunals Act. The Supreme Court of Pakistan granted leave to appeal to scrutinize the Federal Service Tribunal's decision, which was criticized for relying on an outdated Office Memorandum. The core issues include the justification of appointments under specific clauses of the O.M. of 1975 and whether such appointments can exceed prescribed quotas. The case highlights the complexities of civil service regulations and the legal standards governing administrative decisions. The implications of this case extend to the broader context of civil service appointments and the adherence to established rules and regulations, making it a significant legal precedent. The decision will not only affect the parties involved but also set a benchmark for future cases regarding civil service appointments and seniority disputes.... |
| 1988 SLD 1963, (1988) 174 ITR 678 | In the case of Sukhlal Bhanwarlal (HUF) v. Commissioner of Income Tax, the Madhya Pradesh High Court examined the legal implications of the Income-tax Act, 1961. The case arose from the reassessment of income from undisclosed sources for the assessment year 1975-76, which was reopened based on findings from wealth-tax proceedings. The court determined that significant legal questions needed clarification, particularly regarding the jurisdiction of the Income-tax Officer and the legal status of gifts received by HUFs. This case highlights the complexities of tax law and the necessity for clear judicial guidance on such matters. The court's decision to direct the Tribunal to refer the case underscores the ongoing challenges faced by taxpayers and legal practitioners in navigating the intricacies of tax legislation. Keywords: Income-tax Act, Wealth-tax, tax law, legal jurisdiction, reassessment, undisclosed income.... | |
| 2011 SLD 2065, 2011 YLR 301 | Criminal Miscellaneous go. 9355-B of 2010 , decided on 17.09.2010 | In the case of Muhammad Amin vs. The State, the Lahore High Court addressed a post-arrest bail petition concerning serious charges including murder under the Penal Code. The petitioner, Muhammad Amin, claimed he was falsely implicated in a murder case involving his co-accused due to a dispute over inheritance rights. The court noted significant delays in the trial process, attributing them to the prosecution's failure to present witnesses. Given the lengthy detention of the petitioner and the absence of the complainant in court, the High Court decided to grant bail, emphasizing that further incarceration would not benefit the prosecution. This decision underscores the importance of timely trials and the right to a fair hearing, particularly in criminal cases where the accused has been held for an extended period without a resolution.... |
| 2006 SLD 2190, 2006 CLC 1185 | Writ Petition No.3998 of 2005/BWP , decided on 21.12.2005 | In the landmark case of *Mst. Kausar Jabeen vs. Additional District Judge and another* (Writ Petition No.3998 of 2005/BWP), the Lahore High Court delivered a decisive judgment on December 21, 2005. This case, cited as 2006 SLD 2190 and 2006 CLC 1185, centered around the principles of family law under the West Pakistan Family Courts Act (XXXV of 1964) and the Constitution of Pakistan (1973), specifically Article 199. The petitioner, Mst. Kausar Jabeen, sought the restitution of conjugal rights amidst pending suits for dissolution of marriage and recovery of maintenance, challenging the maintainability of a separate restitution suit filed by her husband, Muhammad Akmal. The High Court, presided over by Justice SH. Hakim Ali, scrutinized the statutory provisions governing family disputes, emphasizing section 9(1)(a) of the West Pakistan Family Courts Act. The court held that when a suit for dissolution of marriage or maintenance is underway, filing a separate suit for restitution of conj... |
| 1991 SLD 2178, (1991) 192 ITR 27 | D-2741 of 2016 , decided on 01.01.1991 | In the case before the Madras High Court, the court examined the applicability of section 10 of the Estate Duty Act, 1953, in relation to gifts made by the deceased, Dr. S.D. Kulasekharan. The deceased had made multiple settlements of property during his lifetime, but upon his death, the Controller of Estate Duty assessed the value of these gifts for estate duty purposes. The key issue was whether the donees had assumed possession and enjoyment of the gifted properties to the complete exclusion of the donor. The court found that the deceased continued to benefit from the gifted properties, collecting rents and cultivating lands until his death, thereby not fully excluding himself from the enjoyment of those properties. The court ultimately upheld the Tribunal's decision that section 10 of the Estate Duty Act was applicable, resulting in the inclusion of the value of the gifted properties in the estate duty assessment. This case highlights the importance of understanding the conditions ... |
| 2018 SLD 1242, 2018 CLC 748 | Civil Revision No. 646-D of 2012 , decided on 16.06.2017 | In the case of MST. AMNA BI and others vs. MST. NASEEM AKHTAR, the Lahore High Court reviewed the application of the Punjab Pre-emption Act, 1991 regarding the right of pre-emption. The court scrutinized the performance of Talbs, which are essential declarations made by a pre-emptor to exercise their right before the sale is completed. The court noted that the respondent's attorney did not adequately demonstrate the requirements of the law, particularly the specifics of the Talb's execution. The absence of critical witnesses, including the postman who served notices, was a significant factor in the decision. The court ultimately ruled in favor of the petitioners, reinforcing the necessity of adhering to legal standards in pre-emption claims. This case highlights the importance of proper legal representation and the implications of failing to meet the evidentiary burden in civil litigation, particularly in matters pertaining to property rights.... |
| 1988 SLD 2955, 1988 SCMR 179 | Civil Appeal No.276 of 1970 , decided on 21.05.1976 | The case revolves around the interpretation of the Limitation Act, 1908, specifically Section 14 and Section 151. The Supreme Court of Pakistan addressed an appeal concerning the time limits for filing a Letters Patent Appeal. The case highlighted that the limitation period is continuous and cannot be interrupted by actions such as filing a review application. The Court's examination of previous judgments, including Ahmad Din v. Rasul Bibi and Zahur Elahi v. Fazalur Rehman, reinforced the principle that once the time for filing has begun to run, it does not stop. The decision clarified procedural aspects regarding the timing of appeals and the necessary documentation required for filing. This ruling is significant for legal practitioners as it delineates the boundaries of the limitation period under the law, ensuring that litigants are aware of the strict timelines involved in legal proceedings. Keywords such as 'Limitation Act', 'Letters Patent Appeal', and 'Supreme Court of Pakistan'... |
| 2001 SLD 1509, 2001 PTD 2600 | 116/LB of 2000 , decided on 05.12.2000 | In the case of Messrs Arzoo Industries (Pvt.) Ltd. vs. Collector (Appeals) Rawalpindi, the Tribunal addressed the issue of input tax adjustment for entities that opted for voluntary registration under the Sales Tax Act, 1990. The appellants had established a manufacturing unit for paper bags and sought tax exemptions, later applying for voluntary registration. The Central Board of Revenue initially allowed their registration, but later issued a circular denying input tax claims for those who voluntarily registered. The Tribunal ruled that the circular had no legal standing as it conflicted with the Act, asserting that voluntarily registered persons possess the same rights as any other registered taxpayer. This case highlights the significant legal principle that voluntary registration does not negate the right to claim input tax adjustments, ensuring fairness in tax practices. The decision underscores the importance of adhering to statutory provisions over administrative circulars, whi... |
| 2004 SLD 1247, 2004 SCMR 1589 | Civil Petition No. 1629 of 2002 , decided on 03.12.2002 | This case revolves around the legal principles of collective responsibility and the execution of decrees in civil suits. The Supreme Court of Pakistan reviewed the lower courts' decisions, which had consistently ruled in favor of the plaintiff, Mst. Robina Bibi, in a suit for recovery of money. The Court highlighted the importance of timely objections in legal proceedings, asserting that the defendant's arguments regarding non-joinder of necessary parties were not appropriately raised. The judgment underscores the necessity for parties to present all relevant defenses at the proper stage, as failure to do so may preclude their ability to contest the validity of judgments later. The case serves as a significant reference for issues relating to the administration of justice, the execution of financial decrees, and the procedural requirements in civil litigation, making it relevant for legal practitioners and scholars alike. Keywords such as 'collective responsibility', 'civil suit', 'exe... |
| 2003 SLD 916, 2003 SCMR 579 | Criminal Petition No. 110-L of 2001 , decided on 22.05.2002 | In the landmark decision of Criminal Petition No. 110-L of 2001, the Supreme Court of Pakistan addressed crucial issues related to the Pakistan Penal Code and the Constitution of Pakistan. Aziz Muhammad filed a petition challenging the Lahore High Court's decision to convict him under Sections 302 and 34 of the Pakistan Penal Code, which pertain to murder and criminal liability. Initially sentenced to death by a Military Court in 1985, Aziz Muhammad remained in the Death Cell until 1991. Upon appeal, the case was remanded to the Sessions Court, which subsequently reduced the sentence to life imprisonment under the Criminal Procedure Code. The Supreme Court emphasized the importance of Article 13 of the Constitution, which safeguards against double jeopardy, ensuring that an individual cannot be punished multiple times for the same offense. By referencing pivotal cases such as Mst. Razia Begum v. Jehangir and others and Mst. Promilla and others v. Safeer Alam and others, the Court reinf... |
| 1989 SLD 721, 1989 SCMR 715, 1989 SLD 1277 | Criminal Appeal No. 38 of 1987 , decided on 13.12.1988 | In the landmark decision of Criminal Appeal No. 38 of 1987, the Supreme Court of Pakistan meticulously reviewed the case involving Allah Ditta and his co-accused Ghulam Shabbir. The appellant, Allah Ditta, was originally convicted under sections 302 and 34 of the Penal Code for the double murder of Ghulam Oadir alias Budhu and Amir Bakhsh. The prosecution presented a narrative of premeditated killings driven by Allah Ditta's suspicion of illicit relations between his wife and the deceased Budhu, invoking the cultural concept of family honour as a motive. However, the defense highlighted significant discrepancies in the prosecution's evidence, including contradictory witness testimonies and inconsistencies with medical reports. The Supreme Court emphasized the necessity of robust and corroborative evidence in criminal convictions. While acknowledging Allah Ditta's confession, the Court balanced it against the lack of reliable corroboration from the prosecution's witnesses. The defense ... |
| 1996 SLD 1374 = 1996 CLC 580 | Civil Revision No. 685 of 1990 , decided on 24.04.1995 | In the case of Civil Revision No. 685 of 1990, the Lahore High Court addressed issues surrounding the role of a Local Commissioner in civil proceedings. The case arose from a dispute over land ownership and the construction of a wall adjacent to the Government College of Commerce in Sahiwal. The petitioners sought a permanent injunction against the respondents, who allegedly interfered with their property. The Court ruled that the Local Commissioner’s report, which was not cross-examined by the defendants, stood as valid evidence. The ruling highlighted the procedural nuances of the Civil Procedure Code, particularly regarding the examination of Local Commissioners and the implications of remanding cases without sufficient grounds. This decision reinforces the principle that procedural rules must be adhered to, ensuring that justice is not delayed unnecessarily. Keywords include Lahore High Court, Civil Procedure Code, Local Commissioner, land ownership dispute, permanent injunction, a... |
| 1969 SLD 263, 1969 SCMR 198 | Criminal Appeal No. 28 of 1968 , decided on 28.11.1968 | In the case of Criminal Appeal No. 28 of 1968, the Supreme Court of Pakistan addressed the issue of whether criminal proceedings could be stayed pending a civil suit involving the same questions of law and fact. The court emphasized the importance of resolving related civil matters before proceeding with criminal charges to prevent conflicting judgments. This ruling underscores the legal principle that when civil and criminal cases are intertwined, it is often in the interest of justice to pause criminal proceedings until civil matters are adjudicated. The case involved a cheque dispute where the appellant claimed the cheque was stolen, while the respondent argued it was drawn for valuable consideration. The judgment is significant for legal practitioners as it clarifies the court's stance on the intersection of civil and criminal jurisdictions, particularly under section 561-A of the Criminal Procedure Code. Legal professionals should take note of this ruling as it may influence futur... |
| 1987 SLD 3125, (1987) 166 ITR 804 | N/A , decided on 01.01.1987 | In the landmark case decided by the Kerala High Court, the issue at hand revolved around the interpretation of 'industrial undertaking' under Section 54D of the Income-tax Act, 1961. The petitioner, P. Alikunju, had faced tax assessments following the compulsory acquisition of his ice factory. He argued that the capital gains from this acquisition were utilized for setting up a lodging house, which he contended constituted an 'industrial undertaking' eligible for tax exemption. The court analyzed the definitions and precedents regarding 'industrial undertaking', emphasizing a broad interpretation that encompasses various forms of business activities beyond mere manufacturing. This ruling is significant for taxpayers and legal practitioners as it clarifies the provisions of capital gains exemptions in relation to diverse business operations, reinforcing the notion that service-oriented businesses like lodging houses can also qualify as industrial undertakings under tax law. The decision... |
| 2001 SLD 2538, 2001 CLC 1305 | Writ Petition No. 1628 of 2001 , decided on 28.05.2001 | In the pivotal case of Writ Petition No. 1628 of 2001 adjudicated by the Lahore High Court on May 28, 2001, petitioner ARJUMAND ZAHEER AFZAL KHAN challenged the Revising Authority's decision to remove his name from the electoral rolls of village Kharala Kallan. Central to the case was the interpretation of residency under the Electoral Rolls Act, 1974, specifically Section 7, in conjunction with the Constitution of Pakistan, 1973, Articles 15 and 199. The petitioner argued that his residence in Kharala Kallan, evidenced by property ownership and familial ties, warranted his inclusion in the electoral rolls, despite previous listings elsewhere. The court meticulously analyzed legal precedents, including Inland Revenue Commissioner v. Lysaght and Hanson v. P.A. Peterson Home Ass'n, affirming that residency is determined by habitual abode rather than mere property possession or registered addresses. Highlighting the essential right to franchise, the court found the Revising Authority's or... |
| 2006 SLD 715, 2006 PLJ 249 | Criminal Bail Application No. S-77 of 2005 , decided on 08.03.2005 | In this significant case from the Sindh High Court, the decision revolves around the grant of pre-arrest bail under the Criminal Procedure Code and the Pakistan Penal Code. The applicants, JANO alias JAN MUHAMMAD and others, faced varying charges with distinct circumstances impacting their applications for bail. The court highlighted that while most charges were bailable, the specific charge under section 337-A(ii) posed a more serious consequence. This case serves as a critical reference for understanding the nuances of bail applications in the context of pre-arrest scenarios, particularly how individual circumstances and the timing of F.I.R. lodging can influence judicial decisions. Legal practitioners must pay attention to the implications of this ruling, especially regarding the interpretation of bailable offenses and the judicial discretion exercised in such matters.... |
| 2003 SLD 19, 2003 PTD 179, (2003) 87 TAX 204 | Complaint No. 305 of 2002 | In the significant case of Muhammad Irfan Sattar vs. Secretary, Revenue Division, Islamabad, adjudicated under Complaint No. 305 of 2002, the Federal Tax Ombudsman, presided over by Justice (Retd.) Saleem Akhtar, meticulously examined allegations of maladministration related to the issuance of unwarranted tax notices. The complainant, Mr. Muhammad Irfan Sattar, had proactively leased a shop on September 1, 2001, and voluntarily applied for a National Tax Number (NTN) on February 5, 2001. Despite his compliance and timely filing of income tax returns for the assessment year 2001-2002 and the preceding three years, Mr. Sattar received notices from the Income Tax Inspector and the Special Officer under Section 56 of the Income Tax Ordinance, 1979. These notices were purportedly issued without substantial grounds, leading Mr. Sattar to allege that they were intended to harass him. The crux of the case revolves around the proper administration of tax laws and the responsibilities of tax of... |
| 2013 SLD 136 | ITA No.1641/LB/2011 | In the landmark case of ITA No.1641/LB/2011, adjudicated by the Appellate Tribunal Inland Revenue in Lahore on January 20, 2012, significant legal principles pertaining to the Income Tax Ordinance, 2001 were examined. The appellant, Mr. Karim Ahmad Sheikh, proprietor of M/s. Prince Fabrics 72-G, challenged the determination of his income under section 122C, which was based on insufficient evidence presented by the taxation officer. The case delved deep into the procedural compliance required under the Income Tax Ordinance, emphasizing the necessity for tax authorities to provide substantial material evidence to justify tax levies. The tribunal scrutinized the implications of the Finance Act, 2011, particularly its amendment excluding section 122C from the jurisdiction of the CIR(Appeals). However, it was concluded that this amendment was not retroactively applicable to appeals filed before its enactment, thereby retaining the applicability of section 122C for Mr. Sheikh's appeal. Cent... |
| 2018 SLD 2207 = 2018 PTCL 636 | Spl. Customs Reference Application 744/2016 , decided on 19.03.2018 | The Sindh High Court delivered a pivotal judgment in the Spl. Customs Reference Application 744/2016 on March 19, 2018, which holds significant implications for the application and interpretation of customs laws in Pakistan. The case primarily revolves around the Anti Dumping Duties Ordinance, 2015, and the Customs Act, 1969, specifically sections 25A and 25D. The core issue addressed by the court was the extent to which local manufacturers could influence customs valuations and the imposition of anti-dumping duties. In this landmark decision, the Sindh High Court clarified that sections 25A and 25D of the Customs Act operate independently and are not complementary. Section 25A allows for the determination of customs value by the Director of Customs Valuation or the Collector of Customs, particularly in instances where there is a conflict between values determined by different authorities. The court held that the Director General of Customs Valuation can either choose between conflict... |
| 2012 SLD 2609, 2012 YLR 2560 | Civil Revision No. 112 of 2007 , decided on 30.07.2012 | In the landmark decision of Civil Revision No. 112 of 2007, adjudicated by the esteemed Balochistan High Court on July 30, 2012, under the jurisdiction of Judge MUHAMMAD NOOR MESKANZAI, J., the court meticulously examined the intricacies of the Limitation Act (IX of 1908). The petitioner, GHULAM MUHAMMAD, represented by Mian Badar Munir, contested the respondent FIDA HUSSAIN's claims, with legal representation from Muhammad Ejaz Sawati and Amanullah Khan, A.G. The core issue revolved around the applicability of Section 3 of the Limitation Act, emphasizing that limitation periods are statutory mandates that cannot be waived, even with mutual consent. The High Court critiqued the appellate court's decision to remand the case, asserting that sufficient evidence was present to adjudicate the matter on its merits without further delays. Referencing pivotal cases such as Muhammad Mukhtar and others v. Muhammad Sharif and others (2007 SCMR 1867) and Hakim Muhammad Buta and another v. Habib Ah... |
| 2002 SLD 2197 = 2002 CLD 878 | Judicial Miscellaneous No.9 of 1998 , decided on 20.03.2000 | In this case, the Sindh High Court dealt with an application concerning the removal of the trade mark 'Laser' under the Trade Marks Act (V of 1940). The applicant, Malhotra Shaving Products Limited, contended that the registration of the mark by Accuray Surgicals Ltd. was without bona fide intention and that there had been no use of the mark for five years. The court emphasized the necessity for the applicant to prove they were an aggrieved person, which they failed to do. Key points included the lack of evidence showing the mark's use in Pakistan and the failure to justify the delay in filing for rectification. This decision highlights the importance of demonstrating bona fide use and timely action in trade mark disputes.... |
| 1995 SLD 604, 1995 SCMR 466 | 624 of 1992 , decided on 24.04.1994 | In the landmark case of Muhammad Nawaz vs. Mst. Ahmad Bibi and others, the Supreme Court of Pakistan deliberated on Civil Appeal No: 624 of 1992, delivering its decision on April 24, 1994. Central to the case was the interpretation of the Specific Relief Act, 1877, particularly Section 12, concerning the specific performance of an agreement to sell. The appellant, Muhammad Nawaz, sought the court's intervention to enforce an agreement to sell dated May 5, 1973, for a sum of Rs.80,000, of which Rs.65,000 had been allegedly paid. The respondents contested the authenticity of the agreement and the receipt, alleging forgery and deceit. The trial Court initially favored the appellant, but subsequent appeals led to conflicting judgments from the appellate courts. The Supreme Court meticulously analyzed provisions of the Civil Procedure Code, 1908, including Order 41, Rule 33, which grants extensive powers to the Appellate Court. The Court emphasized the necessity of upholding legal presumpti... |
| 2000 SLD 27, 2000 PTD 1737, (1998) 234 ITR 351 | Tax Case No.110 of 1981 (Reference No. 46 of 1981) , decided on 18.01.1996 | In this landmark case, the Madras High Court examined the intricacies of income tax deductions under the Indian Income Tax Act, 1961, specifically regarding the accounting methods employed by the Administrator-General of Madras after the death of Mrs. Ida L. Chambers. The court determined that the Administrator-General must follow a receipt basis for accounting, meaning that any income that had not been actually received could not be assessed for tax purposes. This ruling emphasizes the importance of proper accounting methods in tax assessments and the necessity for tax practitioners to understand the nuances of income recognition. The case also highlights the eligibility for deductions related to legal expenditures incurred in the process of recovering debts, which could significantly impact the financial obligations of estates in similar situations. The decision has far-reaching implications for tax law, particularly in the context of estate management and the obligations of administ... |
| 2003 SLD 495, 2003 PTD 2315 | C.A. No.95/LB of 2002 , decided on 01.04.2002 | In the case C.A. No.95/LB of 2002, decided on 1st April, 2002 by the Appellate Tribunal Inland Revenue, the appellant contested the confiscation of 1445 yards of cloth deemed to be of foreign origin under the Customs Act, 1969, Sections 156 and 89. Represented by Jawwad Mehmood, the appellant argued that the confiscated cloth was actually of local origin, despite stamps indicating foreign manufacture, asserting that local manufacturing units at the behest of foreign importers had produced the cloth. The Adjudicating Officer had not conducted an examination of the cloth with the Textile Engineering Institute to verify its origin. The Tribunal, comprising Judges MIAN ABDUL QAYYUM and ZAFAR-UL-MAJEED, found merit in the appellant's claims and noted procedural oversights by the Adjudicating Officer. Consequently, the Tribunal remanded the case for a fresh decision in accordance with the law, directing the Adjudicating Officer to have the confiscated cloth examined by the Textile Engineerin... |
| 2006 SLD 2349, 2006 CLC 1878 | Civil Revision No.344 of 2002 , decided on 12.07.2006 | In the landmark case of MUHAMMAD AKRAM and anothers versus Mst. FARIDA BIBI and 10 others, adjudicated by the Lahore High Court under Civil Revision No.344 of 2002, the court delved into the intricacies of pre-emption rights as governed by the Punjab Pre-emption Act (IX of 1991) and Qanun-e-Shahadat (10 of 1984). The case, heard on July 12, 2006, centered around a pre-emption suit filed by Mst. FARIDA BIBI, who asserted her superior right to pre-empt the sale of a 76 Kanal, 18 Marla land parcel adjacent to her property. The petitioner, MUHAMMAD AKRAM, contested the suit on the grounds that the evidence presented by the respondents lacked independence, particularly questioning the authenticity of the Talb-i-Muwathibat and Talb-i-Ishhad. The petitioner highlighted the absence of testimony from Muhammad Ali, one of the key witnesses, who was unavailable due to being abroad. Despite these challenges, the Lahore High Court meticulously reviewed the evidence, including the Aks Shajra (Exh.P... |
| 2000 SLD 595, 2000 PTCL 515, 2000 YLR 2724 | Civil Petition No. D-1901 of 1999 | In the landmark case of Civil Petition No. D-1901 of 1999, heard on December 22, 1999, the Sindh High Court addressed critical inefficiencies within the Customs, Excise and Sales Tax Appellate Tribunal (CESAT). The petitioner, PHILIPS ELECTRICAL INDUSTRIES OF PAKISTAN LTD., challenged the administrative shortcomings of CESAT, highlighting pervasive issues such as lack of punctuality, frequent absences, inconsistent hearing schedules, and significant delays in issuing judgments and orders. Represented by Dr. Muhammad Farogh Naseem, the petitioner sought judicial intervention to enforce expeditious justice and ensure the effective functioning of CESAT. Presiding over the case were Justices Dr. Ghous Muhammad and Zahid Kurban Alavi, who meticulously evaluated the grievances presented. The court recognized the petition as a public interest litigation under Article 199 of the 1973 Constitution, underscoring the necessity of judicial activism in upholding the rule of law and safeguarding pu... |
| 2016 SLD 2179, 2016 YLR 500 | Criminal Appeal No. 233 of 2006 and Confirmation C , decided on 16.04.2015 | In the landmark case of Criminal Appeal No. 233 of 2006 and Confirmation Case No. 8 of 2006, the Sindh High Court delivered a pivotal judgment on April 16, 2015, concerning the conviction of Dr. Muhammad Saleem under Section 302 of the Penal Code for the premeditated murder of Shakeela. The case, heard on March 30, 2015, delved deep into the intricacies of criminal law, evidentiary standards, and the application of justice in heinous crimes. The prosecution presented a robust case, highlighting critical elements such as the last seen evidence, medical testimonials, and the recovery of the victim’s body from the defendant’s clinic. Eyewitnesses, including Abdul Razzak, an employee at Dr. Saleem’s clinic, provided detailed accounts of the events leading to Shakeela's disappearance and subsequent death. The evidence was further substantiated by the medical report from the W.M.O. and the physical evidence recovered from the crime scene, including a blood-stained chadder and pickaxe, which ... |
| 2022 SLD 1246, 2022 PLC 805 | Writ Petition No.3636 of 2021 , decided on 17.01.2022 | In the case of Writ Petition No.3636 of 2021, Professor Dr. Qazi Tahir Uddin challenged the termination of his appointment as Member (Examinations) of the National Medical Authority. The Islamabad High Court held that such termination violated the statutory provisions established under the Pakistan Medical Commission Act, 2020, specifically Sections 15(2) and 15(7), which provide for fixed-term appointments and due process in dismissals. The Court ruled that the petitioner was entitled to a fair inquiry regarding the allegations against him and could not be removed without following the proper legal procedures. This decision underscores the importance of adhering to statutory protections for public office holders and the necessity of due process in employment matters within public institutions. The ruling is significant for those involved in public service and administrative law, highlighting the balance between employer rights and employee protections.... |
| 2018 SLD 2562, 2018 PLD 671 | Suit No. 983 of 2017 , decided on 03.07.2018 | This case revolves around a dispute over the family pension of a deceased Chief Justice of the Sindh High Court, Mr. Mohammad Afzal Soomro. The primary issue was the entitlement of the pension between two widows, Hina Mumtaz Soomro and Zainab Khatoon. The court examined the legal implications of the divorce deed presented by the plaintiff and the subsequent claims made by the defendant. The ruling clarified that the family pension is governed by the Constitution of Pakistan and is not part of the deceased's estate. The decision highlighted the importance of adhering to the statutory provisions that dictate the distribution of pensions among surviving family members. The court's findings stress the need for clear evidence in matters of divorce and inheritance, particularly in the context of family pensions, which are meant to support the deceased's immediate family. The ruling also serves as a precedent for similar cases involving family pensions and the rights of surviving spouses, rei... |
| 1979 SLD 650, 1979 SCMR 541 | Criminal Petitions for Special Leave to Appeal Nos , decided on 10.06.1979 | In the landmark decision of 1979, the Supreme Court of Pakistan addressed the appeals in Criminal Petitions for Special Leave to Appeal Nos. 31 R and 82 P of 1979, delivered on June 10, 1979, by Justices G. Safdar Shah and Karam Elahee Chauhan. The petitions, filed by Baz Din and others and by Shujat Khan, challenged the verdicts of Special Military Court No. 7, Peshawar, which had convicted the petitioners of the gruesome murder of a Swiss couple, Mr. Ernst Zeller and Mrs. Mariana Zeller, under sections 302, 34, 376 of the Pakistan Penal Code and sections 156(3) of the Criminal Procedure Code, with the trial conducted adhering to Military Law Regulations 6. The case involved complex issues surrounding the admissibility and voluntariness of confessional statements, the sufficiency of evidence to support the convictions, and the jurisdiction of the Special Military Court over the matters presented. The petitioners contended that their confessional statements were coerced and not volunt... |
| 1997 SLD 654, 1997 PLC 185 | LHR-150 of 1995 , decided on 27.10.1996 | In the case LHR-150 of 1995, Muhammad Alam, an Accounts Assistant at the Pakistan WAPDA Foundation, challenged the termination of his services effective from March 31, 1994. The Labour Court ruled in favor of Alam, reinstating him on the grounds that the employer did not provide a valid defense against his grievance petition. The appeal by the Pakistan WAPDA Foundation was dismissed by the Labour Appellate Tribunal, which noted that the Labour Court's summary approach was justified given the circumstances and did not prejudice the interests of the establishment. The Tribunal emphasized that service matters involving workers' livelihoods should be dealt with expeditiously, ensuring justice is served without unnecessary delays. This case underscores the importance of proper legal procedures in employment disputes and the rights of workers under the Industrial Relations Ordinance of 1969.... |
| 2004 SLD 3125, 2004 PLJ 137 | C.A. No. 1267 of 1988 , decided on 19.09.2003 | This case revolves around the dispute between Canal View Cooperative Housing Society and Javed Iqbal regarding possession of land. The Supreme Court of Pakistan evaluated the essential requirements under the Specific Relief Act, 1877, particularly Section 9, which emphasizes the need for proof of previous possession and wrongful dispossession. The court found that the plaintiffs had established their case effectively, as they were dispossessed against their consent and without legal procedure. The judgment reinforces the principle that previous possession is sufficient to claim recovery of land, even in the absence of title. This case highlights the importance of lawful possession and the protection against forcible dispossession, aligning with current legal trends emphasizing property rights and the rule of law.... |
| 2010 SLD 422, 2010 CLC 457 | Civil Revision No.187 of 2008 , decided on 11.01.2010 | In the landmark case of Civil Revision No.187 of 2008 heard by the Peshawar High Court, the petitioner FAZAL JAMAL sought revision against the judgments of the lower courts regarding the possession and recovery of outstanding rent from the defendant Haji MUHAMMAD SARWAR. The case revolved around the landlord-tenant relationship under the Specific Relief Act (I of 1877), specifically Section 8, which deals with suits for possession. The plaintiffs, asserting ownership through inheritance and private partitions, filed the suit to reclaim possession of the property situated in Khasra No.39, Kach Sumbal Banda, Tehsil and District Hangu. The defendant contested the claim, asserting ownership through long possession and denying any landlord-tenant relationship. Despite the defendant's assertions and lack of concrete evidence to undermine the plaintiffs' claims, both the Trial Court and the Appellate Court upheld the plaintiffs' position. The High Court, led by Judge Liaqat Ali Shah, found th... |
| 1979 SLD 1480, 1979 PCRLJ 314 | Criminal Appeal No. 67 and Confirmation Case No. 1 , decided on 04.03.1979 | In the landmark case of Criminal Appeal No. 67 and Confirmation Case No. 17 of 1978, adjudicated on March 4, 1979, by the Sindh High Court, the appellants Amir Bux, Khuda Bux, and Mahmood faced severe charges under sections 302 and 34 of the Pakistan Penal Code as well as section 13-D of the West Pakistan Arms Act. The case, cited as 1979 SLD 1480 and 1979 PCRLJ 314, was presided over by Judges Abdul Haqee Kureshi and Sajjad Ali Shah, who meticulously evaluated the evidence presented. The appellants were accused of the brutal murders of Allah Bachayo and Ghulam Nabi, a heinous crime involving firearm discharge and hatchet attacks, which resulted in immediate fatalities. The prosecution's case was fortified by robust eyewitness testimonies from Muhammad Panah, Rano, and Khuda Bux Brohi, alongside compelling forensic evidence that included blood-stained weapons and bullet trajectory analysis conducted by qualified experts. Additionally, the recovery of incriminating articles from the app... |
| 2000 SLD 2088 = 2000 CLC 1858 | Civil Revision No. 1345 of 1983 , decided on 04.06.1999 | In the landmark case of Hoshiar Ali versus Ghulam Sabir, adjudicated by the Lahore High Court on June 4, 1999, the complexities of property transfer laws under the Specific Relief Act, Transfer of Property Act, and Registration Act were meticulously examined. The case centered around the disputed ownership and transfer of Shop No.6/112 in Mandi Bahauddin. Initially, the shop was transferred by the original owner to the respondent, Abdul Latif, through a consent decree in 1966. Abdul Latif subsequently sold the shop to the plaintiff, Hoshiar Ali, via a registered sale-deed. However, Ghulam Sabir, the son of the original owner, challenged the validity of both the initial consent decree and the subsequent sale-deed, arguing that the sale-deed was invalid due to the lack of mandatory registration as stipulated by Section 54 of the Transfer of Property Act, 1882, and Sections 17 and 49 of the Registration Act, 1908. The lower courts upheld Sabir's challenge, dismissing Ali's suit on the gr... |
| 1998 SLD 1438, 1998 PLC 764 | Civil Appeals Nos. 390, 391 and 392 of 1997 , decided on 03.03.1998 | In the Civil Appeals Nos. 390, 391 and 392 of 1997, the Supreme Court of Pakistan delivered a pivotal decision on March 3, 1998, reaffirming the judgments of the N.W.F.P. Service Tribunal. The case revolved around the interpretation of the North-West Frontier Province Engineering Service Rules, 1973, specifically Rule 3 and the subsequent Schedules I and II from the 1979 Rules. Petitioners, including MUHAMMAD SOHAIL and others, contested the inclusion of respondents in their seniority list, arguing that they belonged to separate cadres—a general cadre and a specialized sub-cadre. The Supreme Court upheld the Tribunal's stance, clarifying that the term 'sub-cadre' signifies an integral part of the cadre, not an independent category. This interpretation ensured consistency in the application of service rules, emphasizing that sub-cadre positions, such as Principal Engineers and Project Managers, remain within the broader engineering service structure. The Court also dismissed references ... |
| 1997 SLD 806, 1997 CLC 1472 | Writ Petition No.6917 of 1996 , decided on 01.04.1997 | In the landmark decision of Writ Petition No.6917 of 1996, the Lahore High Court addressed critical issues surrounding housing auctions and the exercise of discretionary powers by housing committees. Petitioners Jamshed Akhtar and Muhammad Iqbal Kh. challenged the District Housing Committee's refusal to confirm their highest bid for Plot No.276-X under Area Development Scheme No.3, otherwise known as the low housing income scheme. The petitioners had actively participated in the auction held on January 9, 1996, securing the highest bid of Rs.30,000 per Marla and depositing Rs.1,00,000 as per auction terms. However, a subsequent notification on March 3, 1996, annulled their bids without providing a substantive reason, prompting them to file the writ petition. The Court examined the actions of the Respondents, particularly focusing on the discretionary authority vested in the District Housing Committee to accept or reject bids. Under the Contract Act of 1872 and the provisions of the Co... |
| 2011 SLD 2219, 2011 PLD 40 | Criminal Appeal No. 29 of 2010 , decided on 14.03.2011 | In the landmark case Muhammad Saleem v. The State, Criminal Appeal No. 29 of 2010, the Quetta High Court deliberated on crucial aspects of criminal procedure and corruption law. Decided on March 14, 2011, the case revolved around charges under the Penal Code sections 409, 420, 467, and 468, as well as the Prevention of Corruption Act, Section 5(2). The appellant, a government employee accused of misappropriation of Rs.30 million, challenged his conviction on grounds of insufficient evidence and procedural irregularities. Notably, the court examined Section 431 of the Criminal Procedure Code, which addresses the abatement of criminal appeals upon the death of an appellant, establishing exceptions related to financial penalties that affect an individual's estate rather than their person. The High Court emphasized the necessity for the trial court to provide justifications when denying requests to withdraw prosecutions under Section 494, highlighting the importance of prosecutorial discre... |
| 1951 SLD 23, 1951 PLD 368 | First Appeal No. 26 of 1949 , decided on 02.05.1951 | In the landmark case addressed by the Lahore High Court on May 2, 1951, the appellate court deliberated on the intricate matters surrounding the appointment of a mutawalli under Muhammadan Law, particularly focusing on the wakf (endowment) associated with the historic Wazir Khan Mosque in Lahore. The appellant, Mirza Akbar Ali, contested the decree issued by the Subordinate Judge of Lahore in 1948, which had dismissed his suit seeking recognition as the legitimate mutawalli responsible for managing the wakf properties. The court's examination centered on the validity of the appellant's appointment, which he claimed was sanctioned by the family's established practices and an alleged public election following Sir Zafar Ali's death. The evidence presented by the petitioner included testimonies and documents intended to substantiate the claim of a legitimate election process. However, the court meticulously scrutinized the validity of these claims, noting significant discrepancies and inc... |
| 1983 SLD 268, 1983 SCMR 317 | Civil Petition for Special Leave to Appeal No. 113 , decided on 05.07.1982 | In the case of Muhammad Zaman vs. Malik Muhammad Amir and Others, the Supreme Court of Pakistan dealt with a civil petition concerning a dispute over land encroachment. The petitioner sought a permanent injunction against the respondents, who he alleged were encroaching upon his property. The case saw the involvement of a Local Commissioner who was tasked with assessing the situation, and the report produced was unfavorable to the petitioner. The petitioner raised objections during the proceedings but later withdrew them, which led to the dismissal of the appeal. The Supreme Court's decision emphasized the importance of the judicial process and the weight of evidence presented by the Local Commissioner. This case highlights critical aspects of property rights, judicial delegation, and the procedural conduct of civil cases in Pakistan. The ruling serves as an important reference for similar disputes in the realm of land encroachment and civil procedure law.... |
| 1999 SLD 529, 1999 CLC 1989 | Suit No.97 and Civil Miscell., Incous Applications , decided on 05.09.1997 | In the landmark case adjudicated by the Sindh High Court on September 5, 1997, the petitioner Rasheed A. Razvi challenged the legitimacy of the directors elected by Hashwani Hotels Limited and 14 others. The core of the dispute revolved around the compliance with the Companies Ordinance, 1984, specifically sections 50, 73, 159(7), 178, 179, and 187(41). The plaintiff alleged that the election of three directors—Aziz Boolani, Avaz Muhammad Lakhani, and Abdul Monem Khan—was conducted in violation of statutory provisions and the company's Articles of Association. Represented by advocates Rasheed A. Akhund and Khalilur Rehman, the plaintiff sought both a declaration of illegality in the election process and an interim injunction to prevent further actions by the defendants that could harm the company's governance. The defendants, represented by Abdul Hafeez Pirzada, Rana Iqramullah, Abdul Monem Khan, and Choudhry Muhammad Jamil, contested these claims, asserting their eligibility and compl... |
| 1975 SLD 463, (1975) 101 ITR 441 | IT REFERENCE No. 20 OF 1973 , decided on 02.09.1974 | In this significant case, the Gujarat High Court examined the scope of the Income Tax Officer's authority to reopen assessments under Section 147 of the Income Tax Act, 1961. The case revolved around the assessment years 1964-65 and 1965-66, where the ITO had initially completed assessments based on available information. The ITO later sought to reopen these assessments, claiming that the income had escaped assessment. However, both the Appellate Assistant Commissioner and the Tribunal found that the ITO had access to all necessary information at the time of the original assessments. The court emphasized that reopening assessments requires substantial new information—not just a change in opinion. This ruling reinforces the principle that tax assessments should not be reopened without valid grounds, protecting taxpayers from unwarranted scrutiny. The decision has implications for tax law and administrative practices, highlighting the importance of fair assessment processes in the realm ... |
| 1985 SLD 383, 1985 SCMR 123 | Criminal Petition No..26-R(S) of 1984 , decided on 30.10.1984 | This case revolves around the complexities of marital relationships and their implications on criminal law. The petitioners, claiming to be husband and wife, sought leave to appeal against a conviction related to bigamy under section 494 of the Pakistan Penal Code. The Supreme Court of Pakistan highlighted the importance of resolving the pending civil suit concerning the legitimacy of their marriage and the status of their divorce before proceeding with criminal charges. The court emphasized the need to avoid potential conflicts in legal decisions that could affect families and children involved, making this case a significant reference point for future cases dealing with marriage, divorce, and criminal prosecution in Pakistan.... |
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| 1975 SLD 778, (1975) 101 ITR 531 | Case Referred No. 14 of 1973 , decided on 11.09.1974 | In the landmark case of Commissioner of Income Tax v. Sreerama & Co., the Tribunal addressed the applicability of Section 221(1) of the Income-tax Act, 1961, in the context of advance tax defaults. The assessee, Sreerama & Co., was assessed for the financial year 1969-70 and was mandated to pay advance tax in three instalments. Failure to comply with the first two instalments led the Income Tax Officer (ITO) to impose a penalty under Section 221(1). While the Appellate Assistant Commissioner reduced this penalty, the Appellate Tribunal set it aside, arguing that 'advance tax' does not fall under the definition of 'tax' as per Section 221(1). The central issue revolved around whether Section 221(1) could be interpreted to include penalties for defaults in advance tax payments. The Tribunal, led by Chief Justice S. Obul Reddi and Justice A.V. Krishna Rao, meticulously analyzed the statutory framework, emphasizing the consecutive provisions from Sections 207 to 219 that outline the obli... |
| 1970 SLD 723, (1970) 22 TAX 157 | Petition No. 377 of 1967 , decided on 18.12.1969 | In the case of Helal Jute Press Limited vs. Commissioner of Income Tax, the Dacca High Court addressed issues surrounding the treatment of losses in the context of the Income Tax Act, 1922. The court examined whether losses from jute trading could be offset against profits from jute baling, ultimately ruling that the two activities were separate and distinct. This case highlights critical interpretations of tax law, particularly regarding the carrying forward of losses and the rectification of assessments. The court clarified that set offs must occur within the same business, reinforcing the necessity for clarity in business classifications for tax purposes. The implications of this decision extend to businesses facing similar circumstances, as they must navigate the complexities of tax regulations carefully. This ruling serves as a precedent for future cases involving the Income Tax Act, emphasizing the importance of maintaining distinct business categories when accounting for losses ... |
| 1980 SLD 1737, 1980 PCRLJ 1190 | Criminal Appeal No. 68 of 1978 | In Criminal Appeal No. 68 of 1978, heard by the Sindh High Court on 07/11/1979, the appellants Ali Gul, Abdul Rahim Shaikh, Rahimdino Shaikh, and Khillan Shaikh were convicted for the intentional murder of Imamuddin under sections 302r cad with 34 and 323;34 of the Pakistan Penal Code (P. P. C.), and faced penalties including life imprisonment and fines. The prosecution presented compelling evidence, including blood-stained hatchets recovered from the appellants and a credible dying declaration from Imamuddin, which was corroborated by ocular witnesses. Despite the appellants’ defense, which included claims of mitigating circumstances and unreliable witnesses due to familial relationships, the court upheld the conviction. The defense argued the inadmissibility of statements recorded under section 288 of the Code of Criminal Procedure (Cr. P. C.) post-law reforms; however, the court dismissed this, citing the non-retrospective application of the law and the provision in section 265 Cr. ... |
| 1992 SLD 695 = 1992 SCMR 1439 | Civil Petitions Nos.183 and 48 of 1991 , decided on 03.03.1992 | The case revolves around the appeal by Karam Hussain regarding the improvements made on a disputed piece of land and the subsequent compensation for those improvements. The Supreme Court of Pakistan addressed the validity of the evidence presented by the petitioner, which was not countered by the respondent. This case emphasizes the importance of properly considering evidence in property disputes and the rights of individuals to receive compensation for enhancements made to land. The decision highlights the court's role in rectifying errors made by lower courts in interpreting evidence and ensuring fair compensation is awarded, especially in cases involving land improvements. Key legal principles from the Constitution of Pakistan, particularly Article 185(3), were applied to grant leave for appeal. This case serves as a significant reference for future disputes concerning property rights and improvements, reinforcing the necessity for thorough judicial review.... |
| 2005 SLD 1232 = 2005 CLC 719 | Civil Revision No.337 of 2002 , decided on 18.01.2005 | This case revolves around a civil dispute regarding the right of pre-emption under the North-West Frontier Province Pre-emption Act, 1987. The petitioner, Haji Muhammad Tawas, sought possession of land via pre-emption against the respondents, Fazal Hussain and others. The Trial Court ruled in favor of Tawas, granting him half share of the property based on evidence that both parties owned contiguous properties. However, the Appellate Court dismissed this ruling, claiming the suit was barred by time. The Peshawar High Court reviewed the case and determined that the Appellate Court had misinterpreted the evidence and the law, leading to the reversal of its decision. This case highlights important aspects of property law, particularly regarding pre-emption rights and the significance of timely legal actions. It underscores the necessity of proper evidence appreciation in judicial decisions, making it a crucial reference in property law litigation.... |
| 2020 SLD 837, 2020 PTD 810, 2020 PTCL 616 | S.T.R. No. 220 of 2016 , decided on 13.03.2019 | In the landmark case S.T.R. No. 220 of 2016 decided on March 13, 2019, by the Lahore High Court, the legality of a show-cause notice issued under the Sales Tax Act, 1990 was scrutinized. The petitioner, Commissioner Inland Revenue, challenged the annulment of an order by the Appellate Tribunal Inland Revenue, which had dismissed the show-cause notice issued to MESSRS Irfan Industries (Pvt.) Ltd. The core issue revolved around the statutory limitation period stipulated in Section 11 and its subsections, which govern the recovery of taxes. The tribunal concluded that the show-cause notice was served beyond the five-year limitation period, thereby invalidating both the notice and the subsequent order-in-original. The court meticulously analyzed precedents, including cases like Federation of Pakistan through Secretary, Finance, Islamabad and others v. Messrs Ibrahim Textile Mills Ltd., reinforcing the principle that recovery actions initiated after the lapse of the prescribed period are un... |
| 1961 SLD 133 = (1961) 41 ITR 446 | CIVIL APPEAL No. 327 OF 1959 , decided on 29.11.1960 | This case revolves around the issue of tax deduction at source under the Income-tax Act, 1961, and the Indian Income-Tax Act, 1922. The Supreme Court of India addressed whether an employer could deduct income tax from a compensation payment awarded for wrongful termination of an employee. The court determined that since no tax had been assessed against the respondent at the time of payment, the Income Tax Officer had no authority to mandate a deduction. This decision underscores the legal distinction between salary and judgment debt, emphasizing that payments deemed as compensation do not fall under the purview of salary for tax deduction purposes. Keywords such as 'Income Tax Act', 'deduction at source', 'wrongful termination', and 'judgment debt' highlight the essence of the case, making it relevant for legal professionals and taxpayers alike, while also being SEO optimized for legal research.... |
| 1974 SLD 658 = (1974) 97 ITR 546 | TAX CASE No. 52 OF 1968 REFERENCE No. 16 OF 1968 | In the landmark case of Vanguard Insurance Co. Ltd. v. Commissioner of Income Tax, the Madras High Court adjudicated a pivotal issue concerning the deductibility of bad debts under the Income-tax Act, 1961. The case, referenced as Tax Case No. 52 of 1968 and heard on September 20, 1973, delves into the intricacies of expense allocation between life and general insurance businesses within a corporate entity post-nationalization. Vanguard Insurance Co. Ltd., initially engaged in both life and general insurance sectors, witnessed the nationalization of its life insurance business on September 1, 1956, with all related assets and liabilities transferred to the Life Insurance Corporation (LIC). Post-nationalization, Vanguard continued its operations solely in the general insurance domain. However, discrepancies arose when Vanguard allocated certain pre-nationalization expenses, allegedly pertaining to the life insurance business, and sought reimbursement from LIC. These claims were vehement... |
| 2010 SLD 1705 = (2010) 325 ITR 274 | TAX APPEAL No. 27 OF 2003 , decided on 14.07.2009 | In the case of V.A. Kamat Bros. v. Income Tax Officer, the Bombay High Court addressed significant issues regarding the time limits for income tax assessments under the Income-tax Act, 1961. The court examined the legal implications of late returns and the validity of notices issued by the tax authorities. The assessment year in question was 1994-95, with a primary focus on section 149 pertaining to the time limits for assessing escaped income. The court ruled that since the income escaping assessment exceeded Rs. 50,000, a ten-year limit for issuing notices was applicable. The ruling emphasized the importance of adhering to statutory timelines and the consequences of late submissions. This case underscores the need for taxpayers to understand their obligations under tax law to avoid adverse implications. It also highlights the role of legal representation in navigating complex tax disputes, making it crucial for businesses and individuals to engage knowledgeable tax professionals. Ove... |
| 1987 SLD 708, 1987 SCMR 1818 | , decided on 19.04.1987 | In the case presented before the Supreme Court of Pakistan, the court dealt with the civil petitions for leave to appeal regarding the eviction of tenants from shops owned by Mst. Safia Begum. The core issue revolved around the landlady's claim for eviction based on personal necessity and reconstruction of the premises for her use. The petitioners, represented by their advocate S.A.M. Qadri, challenged the legitimacy of the landlady's claims, arguing that her bona fide requirement was questionable as there was another tenant, Saleem, in the same building who had not been evicted. The landlady's counsel, Raja Muhammad Afsar, contended that Saleem had agreed to vacate once the petitioners left, thus negating the petitioners' claims of bad faith. The court ultimately ruled in favor of modifying the eviction orders, allowing the tenants to vacate based on the landlady's agreement and the consent of both parties, ensuring a resolution that considered the needs of all involved. This case hig... |
| 2022 SLD 1163, 2022 SCMR 1074 | Civil Petitions Nos. 2608 and 609 of 2019 , decided on 11.02.2022 | In the case of Civil Petitions Nos. 2608 and 609 of 2019, the Supreme Court of Pakistan rendered a pivotal decision on 11th April 2022, addressing the legitimacy and timeliness of a petitioner's suit for the specific performance of a contract dated 30th June 2001. The petitioner, MUHAMMAD IFTIKHAR ABBASI, challenged the Lahore High Court's Rawalpindi bench judgment from 14th March 2019, which had dismissed both Civil Revisions Nos. 1165-D and 1166-D of 2017. The crux of the matter centered on whether the petitioner’s delayed filing of the suit on 4th April 2011 was justifiable under the Limitation Act, 1908, particularly invoking the concept of novation due to unforeseen circumstances like the death of a contracting party and the subsequent need to secure guardianship certificates for minor heirs. The petitioner contended that these exigent factors effectively reset the limitation period, arguing that the period for filing should commence from the refusal to perform the contract rathe... |
| 1994 SLD 432, 1994 PLD 716 | Civil Appeal No.272 of 1994 , decided on 30.05.1994 | A comprehensive judgment by the Supreme Court of Pakistan in Civil Appeal No.272 of 1994, dated May 30, 1994, addressed the legal dispute between petitioner Syed Hassan Aji and respondent Muhammad Hanif regarding the eviction of the tenant under the Sindh Rented Premises Ordinance (XVII of 1979). The case originated from an initial ejectment application filed by the landlord under section 15, citing personal reasons such as advanced age and infirmity to discontinue business as a hawker. The Rent Controller had granted the eviction order, which was later appealed and overturned by the High Court of Sindh in F.R.A. No.74 of 1993. Subsequently, the landlord, after turning 60, invoked section 14 of the Ordinance to seek ejectment on the grounds of personal necessity, serving notice on the tenant. The tenant appealed this decision, leading to a series of legal examinations and precedents being cited. The High Court had initially set aside the Rent Controller's ejectment order, considering ... |
| 1994 SLD 603, 1994 SCMR 514 | Civil Petitions for Leave to Appeal Nos. 766 and 7 , decided on 21.11.1993 | In the landmark decision rendered on November 21, 1993, by the Supreme Court of Pakistan, Civil Petitions for Leave to Appeal Nos. 766 and 767 of 1992 were meticulously reviewed under Article 185(3) of the Constitution of Pakistan. This ruling granted leave to appeal with the objective of reconciling the divergent decisions from three pivotal cases: Mir Ahmad and others v. Attaullah alias Atta Muhammad and others (PLD 1991 SC 210), Abdullah and 3 others v. Abdul Kaim and others (PLD 1968 SC 140), and Muhammad Riaz and others v. Fateh Muhammad and others (PLD 1991 SC 1099). By doing so, the Supreme Court emphasized the importance of legal consistency and coherence within Pakistan’s appellate jurisprudence. This decision underscores the judiciary's commitment to upholding constitutional mandates and ensuring uniformity in legal interpretations, thereby reinforcing the rule of law and enhancing the predictability of legal outcomes. The case highlights the strategic use of leave to appeal ... |
| 1990 SLD 1620, (1990) 181 ITR 357 | The case of T. Govindankutty Menon v. Commissioner of Income Tax revolves around the interpretation of section 68 of the Income-tax Act, 1961. It highlights the procedural intricacies involved in tax assessments and the necessity for questions to be properly raised and argued before the Income-tax Appellate Tribunal. The Kerala High Court's decision reinforces the principle that issues not previously considered by the Tribunal cannot be assumed to arise from its orders. The court's ruling emphasizes the importance of following legal protocols in tax disputes, ensuring that all arguments are duly presented for consideration. This case serves as a significant reference point for tax practitioners and advocates dealing with the nuances of income tax law and procedural compliance in appellate processes. It also reflects broader themes in tax law regarding the distinction between personal and partnership income, particularly in the context of cash credits, making it essential reading for ta... | |
| 1982 SLD 1466, 1982 PLC 286 | HYD-860 and 861 of 1980 , decided on 14.04.1981 | In the case of Altaf Hussain Shah and another vs Messrs Cofcot Textile Mills, the Labour Appellate Tribunal of Sindh ruled on the appeals regarding the dismissal of two workers following an incident of alleged assault. The case revolved around the legitimacy of the domestic enquiry conducted against the appellants. The tribunal emphasized that the presence of witnesses who were also employees supported the complainant's claims, and their testimonies were credible despite their familial relations. The court found no evidence of bias or enmity that would question the integrity of the witnesses. Ultimately, the tribunal upheld the lower court's decision, affirming the dismissals as justified under the Industrial Relations Ordinance. This case highlights the critical nature of fair hearing processes and the significance of credible witness testimonies in labor disputes.... |
| 2018 SLD 1144, 2018 PCRLJ 823 | W.P. No. 3752 of 2015 , decided on 28.09.2017 | This case revolves around the legal principles concerning the maintainability of criminal revision petitions against cancellation reports. The Lahore High Court, presided over by Justice Syed Muhammad Kazim Raza Shamsi, ruled on a constitutional petition challenging an order from the Additional Sessions Judge of Kasur. The court emphasized the importance of following Supreme Court precedents, particularly regarding the binding nature of its decisions as per Article 189 of the Constitution of Pakistan. The ruling clarified that an aggrieved party must file a constitutional petition rather than a criminal revision petition when a Judicial Magistrate agrees with a cancellation report from the police. This decision underlines the significance of adherence to established legal protocols and the necessity for proper legal representation in such matters. Keywords like 'criminal law', 'constitutional petition', 'Judicial Magistrate', and 'Supreme Court decisions' are crucial for understanding ... |
| 1989 SLD 727, 1989 SCMR 732, 1989 SLD 1283 | Civil Appeal No.303 of 1986 , decided on 28.11.1988 | The case revolves around the legal principles governing the amendment of pleadings in civil suits under the Constitution of Pakistan, 1973, and the Civil Procedure Code. It underscores the Supreme Court's authority to allow amendments to pleadings at any stage in the interest of justice. The case involved a dispute over land ownership and the jurisdiction of civil courts versus revenue courts. The Supreme Court's decision to remand the case back to the Trial Court with instructions to allow amendments aims to ensure that all jurisdictional facts are adequately addressed and all formal defects are corrected. This case serves as a precedent for similar legal matters involving procedural amendments and the withdrawal of suits, emphasizing the courts' commitment to achieving substantive justice over procedural technicalities.... |
| 1944 SLD 8, (1944) 12 ITR 450 | , decided on 01.01.1944 | The Allahabad High Court case Govind Ram Tansukh Rai versus Commissioner of Income-tax revolved around the interpretation of the Income-tax Act concerning the accrual and remittance of profits from foreign businesses. In the assessment year 1934-35, the assessee remitted Rs. 42,852 to India, accounting for Rs. 42,420 as capital while disputing the inclusion of Rs. 12,405 as profits. The Department presumed that the remittance included profits based on previous profits of the foreign business in Sambhar, British India. However, the court examined the details of the foreign firm's profits and losses over several years, determining that the specific remittance in question did not encompass the disputed profits. Key legal provisions from the Income-tax Act, 1922 and 1961 were analyzed to assess the accrual and remittance rules. The court emphasized that profits must accrue or arise before being considered for remittance and ruled in favor of the assessee, thereby dismissing the Department'... |
| 1988 SLD 527 = 1988 PLC 227 | Appeal No. 456/936 of 1986 | In the landmark case Appeal No. 456/936 of 1986, heard by the Service Tribunal, Punjab on 8th June, 1987, the appellant successfully contested unjustified adverse remarks made against him in his service record. The appellant, acting in person, argued under Section 4 of the Punjab Service Tribunal Act, 1974, that the adverse remarks were inconsistent with other documents, including certificates and performance ratings favoring his work ethic and efficiency. After thorough examination, the Tribunal, led by Chairman Ihsanul Haq Chaudhry and Justice Muhammad Aslam, found that the remarks were indeed unfounded and ordered their expunction. This decision underscores the importance of adhering to proper procedural instructions when issuing service evaluations and highlights the significant impact of fair and consistent documentation within civil service. Key points include the failure of the Reporting Officer to follow prescribed instructions, the contradiction of adverse remarks by supportin... |
| 1999 SLD 1111, 1999 CLC 2098 | Writ Petition No.4408 of 1995 , decided on 21.04.1999 | In the case concerning the Punjab Pre-emption Act and the Constitution of Pakistan, the Lahore High Court addressed a critical issue regarding the timely impleading of a vendor in a pre-emption suit. The petitioner, Muhammad Idrees, filed a suit for pre-emption against the vendee, Muhammad Rafique, asserting that the property had been returned to the vendor, Muhammad Latif. The trial court initially accepted the application to add the vendor as a party to the suit. However, this decision was overturned by the Additional District Judge, who claimed that the application was filed beyond the 120-day limitation period for pre-emption suits. The High Court found this reasoning flawed, as the original suit was timely filed, and the vendor's involvement was necessitated by subsequent developments. This case underscores the importance of proper judicial discretion and the timely administration of justice in pre-emption matters, ensuring that parties have the opportunity to fully present their ... |
| 2012 SLD 2687, 2012 YLR 2836 | Confirmation Case No. 7 of 2007 , decided on 19.07.2012 | In Confirmation Case No. 7 of 2007, adjudicated by the Sindh High Court and decided on July 19, 2012, the appellant, Abid alias Bagoo Bhatti, faced serious allegations under Section 302(b) of the Penal Code (XLV of 1860) for Qatl-e-amd (murder). The case, cited as 2012 SLD 2687 and 2012 YLR 2836, involved the tragic death of Muhammad Rafique, who was allegedly killed by the appellant using a single-barrel gun after a dispute over the hand of one of Rafique's daughters. The prosecution's case relied heavily on witness testimonies and the recovery of the firearm and ammunition from the scene. However, significant inconsistencies arose during the trial, including discrepancies in the number of live bullets reported by different witnesses and delays in the forensic analysis of the recovered evidence. The Forensic Science Laboratory's report indicated that five live cartridges were received 18 months after the incident, contrary to the three live cartridges initially reported by the witness... |
| 2003 SLD 3825, (2003) 263 ITR 460 | D-2741 of 2016 , decided on 01.01.2003 | In the landmark case of Vardhaman Chemicals v. Commissioner, Central Excise & Customs, the Bombay High Court addressed the issue of payment under the Kar Vivad Samadhan Scheme, 1998. The petitioner, Vardhaman Chemicals, sought the court's intervention after their payment was deemed late by the revenue authorities. The court examined the legal standing of cheque payments and established that payment is considered effective as of the date the cheque is delivered, not when it is cashed. This ruling emphasizes the importance of recognizing cheque payments within the stipulated deadlines under tax schemes, and it sets a precedent for similar cases involving delayed recognitions of payments. The decision is critical for businesses navigating tax compliance and settlement schemes, ensuring that they are not unfairly penalized for technicalities in payment processing. The ruling also highlights the role of legal practitioners in advocating for fair treatment under tax laws, making it a signifi... |
| 2015 SLD 1038, 2015 YLR 2650 | Civil Appeal No. 257 of 2014 , decided on 03.06.2015 | This case revolves around the custody of a minor under the Guardians and Wards Act, 1890. The Supreme Court of AJ&K ruled on June 3, 2015, regarding the appeal related to the custody of Qasim Saleem, a 10-year-old boy, whose parents had both contracted second marriages. The father, Raja Aftab Ahmad Khan, sought custody, arguing that the mother, Uzma Kanwal, was unfit due to her remarriage and lack of financial resources. However, the Court prioritized the child's welfare, noting that the minor expressed a clear preference to live with his mother. The ruling underlined the importance of considering the child's wishes and the overall environment provided by each parent. The decision reinforced the legal principle that financial status alone does not determine custody and emphasized that both parents have responsibilities towards their child regardless of their marital status. The case sets a precedent for future custody disputes, highlighting the need to prioritize the child's best inter... |
| 2024 SLD 2843, 2024 CLC 75 | Civil Revision No.274 of 2015 , decided on 01.12.2022 | In the legal dispute of NAIMATULLAH and others versus MIR JAMAL and others, adjudicated by the Balochistan High Court under Civil Revision No.274 of 2015, the court issued a pivotal ruling on December 1, 2022. The case originated from a suit filed by the respondents, MIR JAMAL and others, seeking a declaration of ownership, cancellation of mutation entries, correction of revenue records, and a perpetual injunction against the petitioners, NAIMATULLAH and others. The foundation of the respondents' claims was an alleged contract of sale dated July 9, 2002, involving the transfer of land in exchange for Rs. 100,000/-. The proceedings commenced in the Court of Qazi, Kharan, where the trial court dismissed the respondents' suit. Dissatisfied with this outcome, the respondents appealed, leading the case to the Balochistan High Court. The hearing took place on November 29, 2022, with Justice Gul Hassan Tareen presiding over the matter. A critical examination of the evidence revealed signifi... |
| 2007 SLD 541, 2007 SCMR 655 | C.P.L.A. No. 2151-L of 2001 , decided on 04.01.2007 | In the landmark case C.P.L.A. No. 2151-L of 2001, adjudicated by the Supreme Court of Pakistan on January 4, 2007, the court addressed a complex dispute over land possession involving prominent legal principles and statutory interpretations. The petitioners, Inayat Khan and others, sought the recovery of possession of land that was mortgaged by their predecessors in 1924-25 to two Hindu brothers. The core of the dispute revolved around the arbitration award from 1929, which was allegedly misconstrued by the Collector in 1929, leading to the mutation being sanctioned in favor of the mortgagees. The petitioners contended that the High Court erred in setting aside the concurrent decrees of the Trial Court and the Lower Appellate Court. The Supreme Court meticulously examined the facts, noting that the respondents had lawfully purchased the land from the allottees before the petitioners filed their suit in 1973. This purchase, occurring well after the original mortgage and arbitration awa... |
| 1979 SLD 26 = (1979) 40 TAX 44 | Wealth Tax Reference No. 347 of 1972 , decided on 11.04.1977 | In the case of Wealth Tax Reference No. 347 of 1972, the High Court of Lucknow examined the eligibility for wealth tax exemption under the Wealth Tax Act, 1957. The primary issue was whether two properties, bearing Municipal door Nos. 92 and 92A, could be regarded as one house for exemption purposes, despite being occupied by different members of a Hindu undivided family. The judgment clarified that properties can be considered a single house if they are contiguous and exhibit unity of structure, even if they bear different municipal numbers. The court concluded that while the properties at Darbhanga Castle could be treated as one house, the property at Mahatma Gandhi Marg did not meet the criteria for exemption as it was situated in a different locality. This case highlights the interpretation of 'house' under the Wealth Tax Act and the importance of structural unity in determining tax exemptions for residential properties.... |
| 1999 SLD 602, 1999 SCMR 2844 | Criminal Appeal No.264 of 1993 , decided on 04.03.1998 | This case revolves around the appeal of Mst. Shamshad against her conviction for the murder of her husband, Muhammad Razzaq, under section 302 of the Penal Code. The Supreme Court scrutinized the evidence presented, particularly focusing on the reliability of the eyewitnesses, Nizamuddin and Walayat Ali, who claimed to have witnessed the incident. The Court identified critical gaps in the prosecution's case, including the unexplained absence of the appellant's children as witnesses and the lack of credible motive. The Court emphasized that the burden of proof lies squarely with the prosecution, which failed to meet the required standard. The judgment underscores the importance of credible evidence in criminal cases and the necessity for thorough investigations by law enforcement. This case highlights the legal principles surrounding the burden of proof, the evaluation of eyewitness testimony, and the standards required for a conviction in serious criminal cases. The ruling serves as a ... |
| 1998 SLD 1231 = 1998 PLD 99 | Revision Applications Nos. 103 of 1992 and 238 of , decided on 10.12.1995 | In the landmark case adjudicated by the Sindh High Court on December 10, 1995, involving Revision Applications Nos. 103 of 1992 and 238 of 1993, the Court meticulously analyzed the legal intricacies surrounding property auction disputes and the applicability of various legal provisions. The petitioner, MST. SAEEDA KHATOON, challenged the dismissal of her suit concerning the auction of House No. R-450, Block-9, Federal 'B' Area, Karachi, mortgaged to the House Building Finance Corporation. The Court delved into critical sections of the Civil Procedure Code (V of 1908), Transfer of Property Act (IV of 1882), and Specific Relief Act (I of 1877), emphasizing the significance of final judgments and the impermissibility of revising interim orders that have merged into final decisions. Key legal arguments centered on the dismissal of MST. Abrar Jehan Begum's suit and the subsequent irrelevance of revision applications due to changed circumstances. The Court upheld the principle that revisio... |
| 2001 SLD 269, 2001 PTD 1484 | I.T.A. No.5339/LB of 1999 , decided on 17.08.2000 | ... |
| 2007 SLD 12, 2007 PTD 406, (2006) 94 TAX 109 | I.T.As. Nos. 5767/LB and 5768/LB of 2004 and 4944/ , decided on 27.04.2006 | This case revolves around the interpretation of specific provisions of the Income Tax Ordinance, particularly Sections 34 and 122, as they pertain to the set-off of business losses against various types of income. The Tribunal evaluated whether the provisions were substantive or concessionary in nature, ultimately deciding in favor of the taxpayer's right to set off losses against interest income rather than dividend income. The Tribunal's decision underscores the importance of an equitable approach in tax assessments and clarifies the limits of the Department's authority in interpreting tax laws. The case also highlights relevant precedents that support the taxpayer's position, making it a significant reference point for future taxation disputes. Keywords such as 'Income Tax Ordinance', 'set off of losses', and 'equitable treatment in taxation' are essential for understanding the implications of this ruling.... |
| 1976 SLD 700, 1976 PLC 166 | Application No. 678 of 1974 , decided on 04.09.1974 | This case addresses the issue of an illegal lock-out declared by the management of a Power Looms Factory in response to government raids aimed at checking excise duty evasion. The Tribunal found that the management's actions, which resulted in the deprivation of workers' rights, were in violation of the Industrial Relations Ordinance, 1969. It was determined that the existence of an old industrial dispute was not a necessary condition for declaring a lock-out. The case highlights the importance of adhering to legal procedures in labor disputes and the rights of workers to fair treatment in the workplace. Keywords: illegal lock-out, Industrial Relations Ordinance, workers' rights, labor dispute, management actions, excise duty evasion.... |
| 1997 SLD 692, 1997 PLC 241 | Writ Petition No. 12348 of 1996 , decided on 20.08.1996 | This case involves a constitutional petition filed by Manzoor Ahmad, an Executive Engineer in the Highway Division of Lahore, challenging his transfer order on the grounds of alleged undue influence by a Minister. The Lahore High Court, presided over by Justice Karamat Nazir Bhandari, emphasized the constitutional provisions under Article 212, which mandates that disputes regarding civil servant transfers be resolved by the Service Tribunal. The court highlighted the importance of adhering to the constitutional framework and stated that allegations of mala fides and jurisdictional errors should be addressed within the appropriate legal forum. Ultimately, the court dismissed the petition, reinforcing the need for civil servants to utilize available legal avenues for resolving such disputes. This case is significant as it underscores the procedural boundaries set by the Constitution of Pakistan regarding the jurisdiction of High Courts and Service Tribunals, ensuring that civil service m... |
| 1999 SLD 1130, 1999 PLC 1574 | Civil Petition for Leave to Appeal No.610-L of 199 , decided on 09.07.1998 | In the landmark case of Civil Petition for Leave to Appeal No.610-L of 1997, the Supreme Court of Pakistan delivered a pivotal judgment on July 9, 1998, addressing crucial aspects of administrative law and the application of the Service Tribunals Act, LXX of 1973. The petition, filed by the Government of Pakistan through the Collectorate of Customs, challenged the decision of the Federal Service Tribunal, Lahore, which had initially denied promotion to the respondent, Amar Mehmood, based on examination scores. The core of the dispute revolved around the interpretation of Section 4 of the Service Tribunals Act, which stipulates the requirements for promotion within the Customs Department. The respondent had secured 50% marks in three examination papers but fell short with 42 marks in the fourth. The Tribunal ruled in his favor by citing the department's precedent of granting grace marks to other candidates, thus ensuring consistency in treatment. However, the Supreme Court meticulously ... |
| 1993 SLD 1173, 1993 PLC 142 | Service Appeal No. 5 of 1991 , decided on 07.04.1991 | In the case of Service Appeal No. 5 of 1991, the Lahore High Court addressed the validity of adverse remarks recorded in the Annual Confidential Report (ACR) of Muhammad Ahmad Afghani, a civil servant. The court found that these remarks were based on a departmental inquiry that ultimately exonerated the appellant. The ruling emphasized the importance of maintaining an unblemished record over a long service period and the necessity of objectivity in reporting. The court concluded that the remarks were not only unfounded but also reflected extreme bias from the reporting officer, who himself faced inquiries regarding his conduct. The decision sets a significant precedent in ensuring that civil servants are protected from unjust adverse remarks that could affect their careers, particularly when such remarks are not substantiated by conclusive evidence. Overall, this case underscores the principles of fairness and justice within civil service evaluations, aligning with contemporary discuss... |
| 1974 SLD 335, (1974) 30 TAX 58, (1969) 74 ITR 57, 1973 PTD 74 | Civil Appeals Nos. 575 and 576 of 1966 , decided on 07.03.1969 | This case revolves around the interpretation of the Income Tax Act, 1922, particularly concerning the taxation of income received by partners in a business. The Supreme Court of India addressed the question of whether a partner's share of profits, along with the expenses incurred to earn that income, can be claimed as deductions in calculating taxable income. The ruling stated that income from partnerships is taxable as business income, allowing partners to deduct expenses directly related to earning that income. This landmark decision is crucial for tax law, clarifying the rights of partners regarding income taxation and deductions. Keywords include 'Income Tax Act', 'business income', 'tax deductions', 'partner income', and 'Supreme Court rulings'.... |
| 2023 SLD 1235, 2023 PLJ 361 | Crl. Rev. No. 56556 of 2020 , decided on 13.05.2022 | In the case of Sajjad Ali vs. Learned Additional Sessions Judge, Mandi Baha-ud-Din, the Lahore High Court addressed critical issues surrounding the dismissal of a private complaint under the Criminal Procedure Code (CPC), 1898. The petitioner, Sajjad Ali, sought to challenge the dismissal of his complaint regarding a violent incident where he was allegedly attacked. The court examined the procedural requirements outlined in sections 200, 203, 202, and 204 of the CPC. It was determined that the trial court failed to adequately assess the evidence presented, leading to an unjust dismissal of the complaint. The High Court's ruling underscores the significance of procedural fairness in the judicial process, particularly in cases involving private complaints and the rights of individuals seeking justice. The decision serves as a reminder that courts must adhere to established legal standards and ensure that complaints are evaluated on their merits, thereby fostering trust in the legal syste... |
| 1955 SLD 220, (1955) 27 ITR 202 | D-2741 of 1955 , decided on 01.01.1955 | This landmark case from the Calcutta High Court, 'Hindustan Investment Corpn. Ltd. v. Commissioner of Income Tax', revolves around the complexities of shareholder rights under the Income-tax Act of 1961 and its predecessors. The case highlights the crucial distinction between registered and unregistered shareholders, particularly in relation to dividend payments and tax credits. The court ruled that only registered shareholders are entitled to the benefits of tax deductions on dividends, thus reinforcing the necessity for proper registration in corporate governance. This decision sets a significant precedent in corporate law, illustrating the regulatory framework governing shareholder rights and tax liabilities. Keywords such as 'Income-tax Act', 'shareholder rights', 'tax credits', and 'corporate governance' are essential for understanding this case's implications in tax law and corporate law. The ruling emphasizes the importance of compliance with registration protocols to secure sha... |
| 2013 SLD 158 | ITA No.437/LB/2012 , decided on 26.04.2013 | This case revolves around the appeals filed by the taxpayer against assessments made under the Income Tax Ordinance, 2001. The taxpayer contended that the purchase of vehicles during the tax year could be explained satisfactorily if the notices were received properly. However, the Tribunal found that the Taxation Officer had provided reasonable opportunities for the taxpayer to present their case. The Tribunal rejected the taxpayer's appeal, emphasizing the importance of compliance with statutory notices. The case highlights the procedural adherence required in tax assessments and the significance of providing adequate opportunities to taxpayers in tax litigation. This ruling is crucial for understanding taxpayer rights and the obligations of tax authorities in the assessment process.... |
| 2016 SLD 2171, 2016 YLR 452 | Writ Petition No. 10336 of 2010 , decided on 29.07.2015 | In the landmark case of Writ Petition No. 10336 of 2010, adjudicated by the Lahore High Court on July 29, 2015, the court addressed pivotal issues surrounding the application of the Civil Procedure Code (CPC) and the scope of constitutional petitions in the context of concurrent judicial findings. The petitioners, Sher Baz Khan and others, represented by advocate Muhammad Anwar, sought to overturn a compromise decree dated January 9, 1989, which had been upheld by both the trial court and the Additional District Judge. The central contention revolved around the alleged lack of locus standi and the purported existence of fraud in the execution of the compromise. Justice Muhammad Sajid Mehmood Sethi meticulously examined the procedural nuances, emphasizing that the legal heirs of Muhammad Nawaz, who was alive until 1997 and had neither objected to the decree nor filed an application under Section 12(2) of the CPC during his lifetime, lacked the standing to challenge the decree posthumou... |
| 2013 SLD 277, 2013 TAX 29, 2013 PTD 158 | M.As. (A.G) Nos.53/KB to 60/KB of 2012 and S.T.As, , decided on 30.08.2009 | In the case of M.As. (A.G) Nos.53/KB to 60/KB of 2012 and S.T.As, Nos.50/K, 75/K, 78/K to 81/K, 100/K, 101/K of 2009, the Appellate Tribunal Inland Revenue rendered a pivotal decision on August 30, 2009, following a hearing on July 30, 2012. The petitioner, Messrs LATIF KNITS of Karachi, contested the rejection of their tax refund claims by the Central Income Registry (C.I.R.) Enforcement RGII Collection S.T. & F.E., Karachi. The case, cited in journals such as 2013 SLD 277, 2013 TAX 29, and 2013 PTD 158, delved into critical sections of the Sales Tax Act, 1990, specifically Sections 10, 10(4), and 8A, as well as Section 117 of the Qanun-e-Shahadat (10 of 1984). Presided over by Judges Syed Muhammad, Jamil Raza Zaidi, and Zarina N. Zaidi, the Tribunal meticulously examined procedural adherence, particularly focusing on the issuance of show-cause notices under S.R.O. No.575(I)/2002 dated August 31, 2002. It was uncovered that the notices were issued significantly beyond the fourteen-day... |
| 1990 SLD 1837, (1990) 183 ITR 195 | In the case of Praveenchand Ambalal v. Commissioner of Income Tax, the Madhya Pradesh High Court addressed a significant issue regarding the treatment of sales tax under the Income-tax Act, 1961. The core question was whether sales tax collected at the end of the accounting year should be considered as income for the assessee. The Income-tax Officer added the sales tax amount to the income of the petitioner, leading to appeals that were dismissed at various levels, including the Tribunal. The court's ruling emphasized the necessity of a legal interpretation of tax obligations and deductions, particularly concerning actual payments versus collected amounts. This case highlights critical aspects of tax law and the interpretation of income, reinforcing the importance of precise legal definitions and the responsibilities of taxpayers. The decision is a crucial reference for similar future cases, underscoring the ongoing complexities of tax law and compliance. Keywords such as 'Income Tax L... | |
| 2020 SLD 119, 2020 PTD 209, (2020) 121 TAX 297 | Custom Reference No. 01 of 2019 , decided on 23.10.2019 | In the pivotal case of Custom Reference No. 01 of 2019, adjudicated by the Lahore High Court on October 23, 2019, significant legal principles surrounding customs law and property confiscation were examined and upheld. Presided over by Justices Muzamil Akhtar Shabir and Jawad Hassan, the case delved into the intricate details of the Customs Act, 1969, specifically focusing on Sections 2(s), 16, 18, 157(2), 196, and 196(5), along with related statutes such as the Import and Export Control Act, 1956, Sea Customs Act, 1878, and Imports and Exports (Control) Act, 1950. The crux of the case involved the seizure of vehicles accused of smuggling High Speed Diesel (HSD) oil and foreign-origin garments, based on intelligence reports indicating illicit activities. Petitioners, represented by Tariq Manzoor Sial, challenged the Customs Appellate Tribunal's decision to release the confiscated vehicles, arguing that the Tribunal failed to adequately consider the evidence and the legal prerequisites ... |
| 2008 SLD 200, 2008 PTD 1517 | Constitutional Petition No.D-1089, 1090, 1091, 109 , decided on 02.04.2008 | This case revolves around the interpretation of customs regulations and the retrospective application of statutory rules regarding the importation of vehicles in Pakistan. The petitioners challenged the customs authorities' decision to impose a fine based on S.R.O. 696(I)/2006, which they argued could not apply retrospectively to their imports. The Sindh High Court ruled that substantive laws are generally prospective while procedural laws can be retrospective unless they infringe on vested rights. The court directed customs to assess the vehicles based on the law at the time of their import and mandated a review of the petitioners' authority to act on behalf of the importers. The ruling highlights the importance of adhering to statutory rules and the rights of individuals under administrative decisions. This case is significant for understanding the implications of customs law and the procedural fairness required in administrative actions.... |
| 1993 SLD 16, 1993 MLD 94, 1993 PTCL 325 | Miscellaneous No. 19 of 1991 , decided on 13.10.1992 | In the landmark case of Miscellaneous No. 19 of 1991, adjudicated on October 13, 1992, by the Sindh High Court, PICIC successfully petitioned for the winding up of M/s. Indus Steel Pipe Limited under the Companies Ordinance, 1984. The core issue revolved around the respondent company's inability to settle its debts, leading to a statutory presumption of insolvency as outlined in Sections 305(e) and 306. Despite M/s. Indus Steel Pipe Ltd.'s assertions of financial stability and excess payments, the court examined the legal framework governing corporate insolvency and debt repayment protocols. The judgment emphasized the importance of adhering to statutory notices and the legal consequences of non-compliance, reinforcing the presumption of inability to pay debts when a company fails to respond within the mandated timeframe. The court also delved into intricate details regarding the loan agreement between PICIC and the respondent, highlighting discrepancies in debt acknowledgment and repa... |
| 2006 SLD 558, 2006 PLD 451 | Writ Petition No. 14822 of 2004 and Writ Petition , decided on 22.03.2006 | This case revolves around a dispute regarding the ownership of land measuring 1240 Kanals and 9 Marlas in Chak No.6, District Bhakkar. The main petitioners, Muhammad Iqbal and Muhammad Shoaib, contested the validity of a sale agreement and power of attorney executed in favor of Sabir Hussain, alleging fraud and misrepresentation. The Lahore High Court evaluated the applications filed under the Civil Procedure Code and the Qanun-e-Shahadat, stressing the need for a fair trial process. The court ultimately dismissed the petitions but directed for an expedited resolution of the case, which has been pending since 2000. This ruling highlights the significance of judicial integrity and the necessity for courts to ensure that justice is served promptly in familial disputes. Keywords: Lahore High Court, Civil Procedure Code, Qanun-e-Shahadat, ownership dispute, fraud, legal representation, judicial integrity.... |
| 1974 SLD 120, 1974 SCMR 134 | Civil Appeal No. 68 of 1969 , decided on 23.10.1973 | This case revolves around the Displaced Persons (Compensation and Rehabilitation) Act, addressing the legal complexities of property transfer and auction processes. The Supreme Court of Pakistan intervened to rectify the errors made by the Settlement Commissioner regarding property rights of displaced persons. The case highlights the intricacies of property law and rehabilitation rights, emphasizing the importance of proper legal procedures and fair treatment of displaced persons in property disputes. The decision ensures that the rights of the appellant are protected, maintaining the integrity of the auction process and the legal framework governing property transfers. The ruling sets a precedent for future cases involving similar circumstances, reinforcing the legal protections afforded to displaced persons under the law.... |
| 2012 SLD 1325, 2012 CLD 1835 | Appeals Nos. 13, 14 and 15 of 2007 , decided on 01.03.2012 | The case involves Crescent Steel and Allied Product Limited's alleged violations of the Companies Ordinance, 1984, specifically regarding unauthorized investments in associated companies. The Securities and Exchange Commission of Pakistan scrutinized the investments made by the company in Altern Energy Limited, highlighting that these actions lacked the necessary approvals from shareholders as stipulated in Section 208 of the Ordinance. The case underscores the significance of adhering to corporate governance standards and the legal framework guiding investments in associated entities. It also brings to light the penalties imposed for non-compliance and the necessity for companies to ensure transparency and accountability in their financial dealings. The decision serves as a precedent emphasizing that investments must be duly authorized through special resolutions to avoid penalties and uphold the integrity of corporate operations.... |
| 2016 SLD 195 = (2016) 381 ITR 154 | ITA No. 426/Del/2013 , decided on 22.12.2016 | In the pivotal case of Commissioner of Income Tax -LTU v. Whirlpool of India Ltd., adjudicated by the Delhi High Court, the central issue revolved around the compliance of Whirlpool of India Ltd. (WOIL) with Transfer Pricing (TP) regulations under the Income Tax Act, 1961. Cited as 2016 SLD 195 and (2016) 381 ITR 154, this case delved into the intricacies of TP adjustments related to Advertisement, Marketing, and Promotional (AMP) expenses incurred by WOIL, a subsidiary of Whirlpool Corporation USA. The Revenue contended that WOIL’s substantial AMP expenditures were not purely for its own business growth but also served to enhance the brand of its foreign parent, thereby necessitating TP adjustments to determine the Arm's Length Price (ALP) of such transactions. The dispute originated when the Assessing Officer (AO) identified WOIL’s AMP expenses as significantly higher compared to industry benchmarks, leading to a Section 92CA reference for determining the ALP. The Trial Preservation... |
| 2012 SLD 492, 2012 CLC 573 | Civil Revision No.87 of 2003 , decided on 01.11.2011 | In the case of Ahmad Waseem vs. Muhammad Ayub and others, the Lahore High Court dealt with the issue of pre-emption under the Punjab Pre-emption Act, 1991. The court examined the legal standing of the next friend, Nazar Hussain, who filed a suit on behalf of the minor Ahmad Waseem. It was determined that Nazar Hussain did not have the necessary legal authority or relationship with the minor to act as his guardian ad litem. The court highlighted the importance of having a legally recognized guardian or agent for minors in legal proceedings, especially in matters concerning property rights and pre-emption claims. The ruling reinforced the principle that a minor's interests must be protected by a competent guardian, and since the minor's mother was alive, and his elder brother was of age, the suit was rightly dismissed. This case serves as a significant reference for future cases involving minors and the legal requirements for guardianship in pre-emption suits.... |
| 1995 SLD 332 = 1995 SCMR 1229 | Civil Petitions Nos. 252 and 317 of 1994 , decided on 28.11.1994 | In the landmark case of Civil Petitions Nos. 252 and 317 of 1994, the Supreme Court of Pakistan addressed the issue of seniority assignment among civil servants as governed by Article 212(3) of the Constitution of Pakistan, 1973. The case arose when the Federal Government sought to challenge a decision made by the Federal Service Tribunal which restored the seniority of BA. Tabassum, a civil servant, who had been assigned a seniority position in a list issued back in 1990. The crux of the matter revolved around the validity of revising seniority lists after a considerable lapse of time without any formal objections or representations from those affected. The Court emphasized that the seniority list was final and could not be altered after three years in the absence of aggrieved parties raising their concerns. This ruling reinforced the principles of administrative fairness and the importance of timely challenges within the bureaucratic framework, setting a precedent for future cases in... |
| 1990 SLD 1931, (1990) 184 ITR 428 | 1990 SLD 1931 | In the Delhi High Court case cited as 1990 SLD 1931 and (1990) 184 ITR 428, Delhi Adarsh Financiers P. Ltd. contested the Commissioner of Income Tax's assessment order for the assessment year 1976-77. The initial assessment was made by the Income-tax Officer (ITO) on 21-4-1979. Upon appeal, the Commissioner (Appeals) set aside this order and remanded the case for a fresh assessment. The Tribunal upheld the Commissioner (Appeals)' decision on 11-1-1982, leading to a fresh assessment by the ITO. The assessee appealed this fresh assessment, arguing that the original order was time-barred. However, the Commissioner (Appeals) rejected this appeal, and the Tribunal affirmed the rejection, stating that the limitation issue could not be separately contested without evidence that the original order was indeed time-barred. The Court held that any grievances regarding the Tribunal's order dated 11-1-1982 should have been addressed through an application under section 256(1), not by contesting the... |
| 2015 SLD 1507 = 2015 MLD 276 | Civil Appeal No.22 of 2006 , decided on 29.03.2013 | This case involves a civil appeal concerning the execution of a decree for immovable property under the Civil Procedure Code. The appellant, Muhammad Naseer Bashir, sought to enforce a decree for specific possession of land but faced resistance from Arshad Mahmood, who claimed bona fide possession of the property. The execution petition was dismissed by the lower courts, which found that the land in question was not in the possession of the judgment-debtor and that the objections raised were not valid. The appeal was ultimately dismissed by the High Court, confirming the decisions of the courts below. This case highlights the principles of law regarding execution of decrees and the protections afforded to bona fide claimants under the Civil Procedure Code, particularly focusing on the execution proceedings and the concurrent findings of lower courts.... |
| 2009 SLD 3268, 2009 PCRLJ 12 | Criminal Miscellaneous No.92 of 2008 , decided on 26.02.2008 | This case revolves around the petitioner's request for bail in a case where serious allegations of forgery were made against him. The petitioner, RIAZ AHMAD, was accused of manipulating public records to benefit a third party, which resulted in a financial loss to the complainant, Khushi Muhammad. The Lahore High Court, presided over by Justice Saif-ur-Rehman, scrutinized the evidence presented and found substantial grounds to believe that the petitioner had indeed committed the alleged offenses under the Penal Code and the Prevention of Corruption Act. The court highlighted the importance of maintaining the integrity of public servants and their duty to uphold the law. Despite arguments from the petitioner's counsel that the case required further inquiry and that the petitioner was not directly involved in the alleged forgery, the court concluded that the evidence supported the prosecution's claims. Consequently, the bail application was rejected, reinforcing the legal principles surr... |
| 1981 SLD 2303, 1981 PLC 529 | Writ Petition No. 12255 of 1980 , decided on 29.06.1981 | This case revolves around the pension rights of a former police officer, Akhtar Hussain, who sought to have his pension calculated based on his entire service record, including a period of interruption due to resignation. The Lahore High Court examined the relevant laws governing civil servants' pensions and the specific rules applicable to police service. It was determined that the Superintendent of Police had the authority to condone the service interruption as leave without pay, thereby allowing the petitioner to count his full duration of service towards his pension. The ruling clarified the roles and powers of various authorities regarding pension calculations and emphasized the importance of accurate record-keeping in public service. The court's decision reinforces the legal framework surrounding civil servant pensions and the rights of petitioners in similar situations. This case highlights the intricacies of pension laws, the significance of competent authority, and the procedu... |
| 1985 SLD 941 = (1985) 151 ITR 25 | IT REFERENCE No. 140 OF 1976 SEPTEMBER 19/20, 1983 | In the significant case of Sunderlal Nanalal (HUF) versus Commissioner of Income Tax, adjudicated by the Gujarat High Court, the primary issue revolved around the deductibility of salary payments made by an HUF to a family member under an employment agreement. The case citation, 1985 SLD 941 = (1985) 151 ITR 25, underscores its relevance in the domain of income tax litigation and the interpretation of business expenditures within family-owned entities. Sunderlal Nanalal, acting in his dual capacity as the karta of the HUF and a partner in two firms, employed Mahendra Sunderlal to manage business operations, compensating him with a monthly salary of Rs. 250. The crux of the dispute was whether this salary constituted a legitimate business expense deductible under Section 37(1) of the Income Tax Act, 1961. Initially, the Income Tax Officer (ITO) disallowed the deduction, asserting that the payment did not directly contribute to earning income from the firms. This stance was challenged b... |