Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1989 SLD 1709, 1989 SCMR 1469 | Civil Petition No.766 of 1985 , decided on 26.03.1989 | The Supreme Court of Pakistan, in Civil Petition No.766 of 1985, rendered a pivotal decision on March 26, 1989, regarding the rightful ownership of profits accrued from a deposit made under a sales agreement. The case centered around an agreement dated October 5, 1981, where petitioners agreed to sell a shop to Haji Fazal Muhammad for Rs. 2,80,000. The respondent made an initial deposit of Rs. 22,000, which was subsequently placed in a profit-earning bank account upon the petitioners' request. Due to delays, the sale-deed was not executed until May 4, 1985. When the petitioners withdrew the deposited amount, a dispute arose over the ownership of the profits earned from the deposit during its tenure in the bank. The trial court and the High Court both ruled in favor of the respondent, granting him the accrued profits. Petitioners contested this decision, arguing that the courts erred in granting the profits to the respondent even after the execution of the sale-deed and the delivery of ... |
| 2021 SLD 1103 | MA (AG) FEA No. 20/PB/2021, FEA No. 01/PB/2021 , decided on 06.10.2021 | This case revolves around the appeal filed by M/S Dargai Steel Furnace against the Federal Excise Duty (FED) imposed by the CIR, RTO, Peshawar. The tribunal examined the legal grounds on which the appeal was based, focusing on the legality of the show cause notice and the assessment order. The appeal highlighted issues of discriminatory treatment under tax law, particularly following the 25th Constitutional Amendment which affected the fiscal regime in the erstwhile FATA and PATA regions. The tribunal's decision underscores the importance of accurate data in tax assessments and the legal principle that taxes cannot be imposed based on estimates without solid evidence. The case is significant for its implications on the treatment of industries in transitional legal frameworks, particularly in relation to federal tax laws and constitutional protections.... |
| 2019 SLD 2199, 2019 PLJ 526 | Jail Petition No. 380 of 2017 , decided on 26.03.2018 | In the landmark decision of Jail Petition No. 380 of 2017, the Supreme Court of Pakistan meticulously reviewed the case of Sajjan Solangi, who was previously convicted under Section 302(b) of the Pakistan Penal Code for the alleged murder of his daughter. The case, initially heard by the High Court of Sindh and Circuit Court Larkana, hinged on evidence that the petitioner claimed was fundamentally flawed and inadmissible. Central to the Court's decision was the reliance on hearsay evidence, as outlined in the Qanun-e-Shahadat Order of 1984, which the prosecution failed to substantiate with direct testimony or forensic evidence. The petitioner argued that the primary evidence stemmed from an unverified mobile phone communication between the accused's father and a police witness, lacking any corroborative witness testimony or forensic validation of the recovered weapon. Moreover, the defense highlighted procedural lapses, including the absence of the accused's father as a witness to conf... |
| 1959 SLD 105, 1959 PLD 806 | Civil Revision No. 204 of 1958 , decided on 26.06.1959 | This case revolves around the interpretation and application of the Payment of Wages Act, 1936, particularly sections 15 and 17(1)(b), in relation to the jurisdiction of the Lahore High Court. The petitioners sought recovery of unpaid wages and bonuses from their employer, S. Abdur Rahim, claiming they were unlawfully discharged. The court evaluated whether the authority designated to hear such claims is subordinate to the High Court and whether the petitioners' claims were filed within the statutory time limits. Ultimately, the court established that the petitioners failed to provide sufficient evidence for their claims and ruled that their application was indeed time-barred. The decision underscores the importance of adhering to procedural regulations within labor law and the specific provisions of the Payment of Wages Act, as well as the Civil Procedure Code. The case highlights the legal recourse available to employees under labor laws and the judicial interpretation of rights conc... |
| 1984 SLD 342, 1984 SCMR 41 | Civil Petition No. K-235 of 1983 , decided on 16.08.1983 | In the case of Civil Petition No. K-235 of 1983, the Supreme Court of Pakistan reviewed a petition against a High Court judgment concerning ejectment proceedings under the West Pakistan Urban Rent Restriction Ordinance. The case involved critical aspects of tenancy rights and the obligations of tenants under rental agreements. The court's ruling reinforced the legal standards for eviction, emphasizing adherence to the law and proper procedures. The decision highlighted the need for tenants to fulfill rental obligations to avoid eviction and provided a temporary reprieve for the petitioner to secure alternative housing. This case serves as an important precedent in tenant-landlord disputes and stresses the judiciary's role in maintaining legal order in rental agreements.... |
| 1984 SLD 425, (1984) 145 ITR 560 | MISC. CIVIL CASE No. 237 OF 1979 , decided on 24.06.1982 | In the landmark case of Bala Prasad Kundanlal Agarwal v. Commissioner of Income Tax, the Madhya Pradesh High Court deliberated on the nuances of partnership firm registration under Section 184 of the Income-tax Act, 1961. The dispute arose when Bala Prasad, a partner in the firm, passed away on December 14, 1970. Subsequently, his widow, Smt. Sunder Bai, was inducted into the partnership through a deed dated October 16, 1971, which retroactively claimed the firm's existence from October 31, 1970. The firm sought registration for the assessment year 1972-73, which was initially denied by the Income Tax Officer (ITO) and upheld by the Appellate Authority Cumulative (AAC) and the Tribunal. The primary contention was whether the firm's inception date could precede the partner's death and whether the firm merited registration despite a partial dissolution period. The High Court, presided over by Chief Justice G.P. Singh and Justice B.C. Varma, examined the legitimacy of the oral agreement p... |
| 2023 SLD 90, (2023) 127 TAX 302, 2023 PTD 396, 2023 PTCL 428 | Civil Petitions No. 389, 696 to 742 of 2022 , decided on 06.07.2022 | In the landmark case of Civil Petitions No. 389, 696 to 742 of 2022, the Supreme Court of Pakistan delivered a decisive judgment on July 6, 2022, addressing the contentious issue of customs duty exemptions on Hybrid Electric Vehicles (HEVs). The petitioners, represented by Mr. Abdul Rauf Rohaila, Sr. ASC, challenged the Peshawar High Court's decision that upheld show cause notices issued to importers of HEVs, alleging wrongful exemption claims under SRO.499(I)/2013. Central to the case was the interpretation of the Customs Act, 1969, and related tax ordinances, which provided exemptions to promote environmentally sustainable technologies and combat climate change. The Supreme Court meticulously analyzed the legislative intent behind the exemptions, emphasizing the government's objective to encourage the adoption of HEVs as a step towards environmental compliance and reducing carbon emissions. The Court rejected the Assistant Collector's 2018 circular that attempted to limit exemptions ... |
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| 2007 SLD 257, 2007 PTD 1317, (2008) 98 TAX 127 | Complaint No.612 of 2006 , decided on 15.08.2006 | In the case of Complaint No.612 of 2006, the Federal Tax Ombudsman addressed the grievance of Messrs A.K. International regarding the imposition of sales tax following a show-cause notice issued by the Central Board of Revenue (C.B.R.). The core issue revolved around the legality of the C.B.R.'s decision to extend the time limit for the Order-in-Original, which was challenged on the grounds of being time-barred under Section 36(3) of the Sales Tax Act, 1990. The Ombudsman emphasized that the extension was granted without any documented 'exceptional circumstances', rendering the C.B.R.'s actions arbitrary and in violation of legal standards. The final decision highlighted the necessity for regulatory bodies to adhere to established timelines to uphold taxpayer rights and ensure fair administrative processes. This case underscores the importance of transparency and accountability within tax administration, particularly in the context of extensions and limitations. Keywords: Federal Tax O... |
| 1991 SLD 1816, 1991 PLC 61 | Appeal No. 83(R) of 1987 , decided on 05.06.1990 | This case involves Maqbool Ahmad Khan's appeal regarding the determination of his seniority among Superintendents in the Directorate of Immigration and Passports. The key legal frameworks include the Civil Servants Act, Civil Servants (Appeal) Rules, and the Service Tribunals Act. The Tribunal analyzed the promotions of various officials, establishing that while several respondents were senior as Upper Division Clerks, their promotions to Superintendent occurred later than that of the appellant. The decision highlighted the importance of maintaining accurate seniority records and providing fair opportunities for civil servants. The appeal was partly allowed, affirming the appellant's seniority over specific respondents while upholding the status of others. This case underscores the complexities involved in civil service promotions and seniority determinations, emphasizing adherence to regulations and procedural fairness.... |
| 2023 SLD 900, 2023 MLD 511 | Writ Petition No. 2067 of 2019 , decided on 18.10.2021 | This case revolves around Writ Petition No. 2067 of 2019, adjudicated by the Lahore High Court on October 18, 2021. The petition was filed by RAB NAWAZ and other petitioners against the ADDITIONAL DISTRICT JUDGE and others. The court's decision in this matter is significant, as it touches upon key legal principles relevant to the judicial process. The ruling not only addresses the specific grievances of the petitioners but also sets a precedent for future cases. The Lahore High Court, under the guidance of Judge SAFDAR SALEEM SHAHID, meticulously reviewed the facts and legal arguments presented, ensuring that justice was served. This case highlights the role of the judiciary in maintaining the rule of law and protecting individual rights within the legal framework. It serves as an essential reference for legal practitioners and scholars alike, emphasizing the importance of judicial accountability and the integrity of the legal process.... |
| 1985 SLD 1211, (1985) 154 ITR 686 | IT REFERENCE NO. 462 OF 1979 , decided on 01.01.1985 | In the case of Commissioner of Income Tax v. Industry Side (P.) Ltd., the Calcutta High Court dealt with the implications of Section 104 of the Income-Tax Act, 1961 concerning additional income tax on undistributed profits. The case revolved around the assessment year 1963-64, where the Income-Tax Officer (ITO) had added Rs. 40,000 to the income of the assessee, a private limited company, as income from undisclosed sources. The ITO computed the distributable surplus and served a notice for additional tax due to the failure to declare dividends. The key issue was whether this added amount could be classified as commercial income for dividend distribution. The Tribunal ruled that the onus of proving that the amount was commercial income rested with the department, and since they failed to do so, the order under Section 104 was canceled. The High Court upheld this decision, emphasizing the need for clear proof before classifying undisclosed income as commercial profit. This case highlight... |
| 1995 SLD 728, 1995 SCMR 863 | Criminal Petition for Leave to Appeal No. 90 of 19 , decided on 10.11.1993 | In the case of Jehandad vs. Malik Altaf Hussain and others, the Supreme Court of Pakistan addressed the serious allegations of criminal house trespass and outrage of modesty. The petitioner, Jehandad, accused the respondents of forcibly entering his home and assaulting his family. The Court found that the High Court's grant of pre-arrest bail was inappropriate given the gravity of the allegations. The ruling underscored the importance of upholding the law in cases involving domestic violence and the protection of women's rights. The Court's decision to restore the order of the Additional Sessions Judge reflects a commitment to justice and legal integrity. This case highlights the judicial system's role in addressing criminal acts and safeguarding victims from potential harm. By emphasizing the absence of mala fide intentions in the FIR, the Court ensured that the legal process remained fair and just. Keywords such as 'criminal law', 'domestic violence', 'bail cancellation', and 'Suprem... |
| 1999 SLD 173, 1999 PTD 1260, (1997) 226 ITR 142 | Income-tax Reference No.336 and No.337 of 1985 , decided on 04.06.1996 | The Kerala High Court adjudicated the Income-tax Reference No.336 and No.337 of 1985, delivering its decision on June 4, 1996. The case, cited as 1999 SLD 173, 1999 PTD 1260, and (1997) 226 ITR 142, involved the assessee, N. Sundareswaran, challenging deductions for unliquidated damages claimed due to breach of contracts with foreign buyers. The court, under the leadership of Justices V. V. Kamat and P. A. Mohammed, examined key provisions of the Income Tax Act, 1961, specifically sections 37 and 35-B, alongside the Indian Contract Act, 1872, section 73. The Tribunal had previously disallowed the deductions, categorizing them as contingent liabilities without proper crystallization. The case revolved around the assessee's inability to fulfill contracts for supplying cashew kernels, leading to claims for damages by foreign entities. The court upheld the Tribunal's decision regarding the unliquidated damages, emphasizing the necessity for adjudicated liabilities for such deductions. Howe... |
| 2006 SLD 2793, 2006 SCMR 1801 | Jail Petition No.304 of 2003 , decided on 15.02.2006 | In a notable decision by the Supreme Court of Pakistan, the case involved Dilbar Masih, who was convicted for the murder of Sarfraz Ullah Masih. The incident stemmed from a personal grudge related to a motorcycle theft accusation. The court reviewed the evidence, including eyewitness accounts and medical reports, which corroborated the prosecution's case. The court found no grounds to doubt the reliability of the eyewitnesses, who were present at the scene and identified the accused. Despite the conviction, the court considered the mitigating factor of inadequate medical care, which could have potentially saved the deceased's life, and reduced the death penalty to life imprisonment. This case underscores the importance of thorough evidence examination and the consideration of all circumstances surrounding a crime. The decision also highlights the role of the judiciary in ensuring justice while considering humanitarian aspects in sentencing. Keywords: Supreme Court of Pakistan, murder c... |
| 2024 SLD 2609, 2024 PLC 33 | Writ Petition No.113414 of 2017 , decided on 22.03.2022 | This case involves a writ petition filed by Amir Shahzad and others against the Federation of Pakistan and others in the Lahore High Court. The petitioners, employees of NADRA, challenged the Authority's decision not to promote them, arguing it was against the promotion policy. However, the court dismissed the petition, stating that the regulations and promotion policy were non-statutory and thus unenforceable through a constitutional petition. This case highlights the distinction between statutory and non-statutory regulations in employment law, especially within government bodies like NADRA. The court referenced several previous cases, such as Maj. (Retd.) Syed Muhammad Tanveer Abbas v. Federation of Pakistan, to support its decision.... |
| 2001 SLD 128, 2001 PTD 793, (2001) 83 TAX 498 | I.T.C. No. 44 of 1993 , decided on 11.02.2000 | This case revolves around the interpretation of the Income Tax Ordinance, specifically the treatment of penal interest as a deductible business expense. The Sindh High Court examined whether the Income-tax Appellate Tribunal's ruling that penal interest could be classified as business expenditure was justified. The case arose from a dispute where the Income-tax Officer disallowed a significant amount paid as penal interest by the respondent to a bank. The court's decision clarified that penal interest, which is essentially a penalty, does not qualify for deduction under tax laws. This ruling is significant for taxpayers and legal practitioners as it sets a precedent regarding the nature of deductions allowed under income tax laws. The judgment emphasizes the importance of adhering to the definitions of allowable deductions and the implications of treating penalties as business expenses. This case is essential for understanding tax compliance and the legal interpretations surrounding ta... |
| 2008 SLD 6962, 2008 PCRLJ 986 | Writ Petition No.75 of 2007 , decided on 11.04.2008 | In the case of Ghulam Mustafa vs. S.H.O. City Police Station, Athmuqam, the petitioner sought justice after the police failed to register a First Information Report (FIR) regarding the murder of his grandson. The High Court of AJ&K emphasized the statutory duty of police officers to register complaints for cognizable offences and investigate them. The court found that the police acted with mala fide intention by not registering the FIR despite clear evidence of a cognizable offence. The decision reinforces the legal principle that individuals have the right to seek registration of FIRs and that the courts can intervene when police fail to perform their duties. Key legal provisions from the Criminal Procedure Code were discussed, highlighting the importance of timely and lawful police action in upholding justice. This case exemplifies the critical role of the judiciary in safeguarding citizens' rights against arbitrary police conduct.... |
| 1988 SLD 977, 1988 PLC 272 | LHR-546 of 1986 , decided on 24.01.1987 | This case revolves around the appeal by the Divisional Superintendent of Pakistan Railways regarding the award of four advance increments to Munir Ahmad, an Assistant Station Master, who had improved his educational qualifications by obtaining a B.A. degree in third division. The Labour Appellate Tribunal examined the Industrial Relations Ordinance, particularly sections 2(viii), 25-A, and 34, and determined that the initial denial of increments based on the division of the degree was incorrect. The tribunal highlighted that the rules governing the incentive scheme did not necessitate a second division for eligibility. The decision underscores the importance of adhering to the specific provisions within the incentive scheme and the rights of employees to receive benefits based on their improved qualifications. This case exemplifies the legal principles surrounding industrial relations and employee rights within the context of the railway service, emphasizing the necessity for clear and... |
| 2016 SLD 3300, 2016 PCRLJ 1151 | Criminal M. No. 499-A of 2015 , decided on 22.09.2015 | The case revolves around Sardar Sameer Asmat, who was arrested following a complaint by a government contractor regarding a demand for illegal gratification. The Peshawar High Court, presided over by Justice Qalandar Ali Khan, concluded that the charges did not warrant denial of bail as they did not fall under the prohibitory sections of the Criminal Procedure Code. This case highlights critical aspects of bail law, particularly regarding the discretion of trial courts and the principles of justice ensuring that an accused is not punished before a trial. The court's ruling reinforces the importance of evaluating the nature of charges and the penalties involved, ensuring that the rights of the accused are preserved. This case serves as a precedent for future bail applications and emphasizes that the imposition of bail conditions should not be punitive in nature, aligning with the principles of justice, fairness, and due process.... |
| 2004 SLD 1209, 2004 SCMR 1536 | Civil Appeals Nos. 1521 and 1522 of 1999 , decided on 28.11.2002 | This case revolves around the disputes regarding the ownership of land and the validity of sales claimed by the petitioners. The Supreme Court of Pakistan addressed the reappraisal of evidence and the inherent issues regarding the mutation of land titles. The case highlights the principles of property law, the necessity of valid sales, and the importance of proper judicial processes. The legal arguments presented involved the Specific Relief Act, the Transfer of Property Act, and the Civil Procedure Code, among others. The judgment underscored the significance of clear evidence in establishing ownership claims and the legal ramifications of fraudulent transactions in property dealings. The decision serves as a pivotal reference for future cases involving property disputes and the interpretation of land revenue laws.... |
| 1980 SLD 657, 1980 PLD 597 | Criminal Miscellaneous No. 139/Q of 1979 , decided on 17.02.1980 | In the Lahore High Court case of Criminal Miscellaneous No. 139/Q of 1979, the court addressed the legal status of employees of the Punjab Agricultural Development and Supplies Corporation in relation to the definition of 'public servant' under the Pakistan Penal Code and other relevant laws. The court examined the nature of the Corporation as a statutory body, distinct from the Provincial Government, and concluded that its employees, including the petitioners, do not meet the criteria for public servants. This determination was crucial in quashing the proceedings initiated against the petitioners for alleged corruption and misappropriation. The ruling clarified the jurisdictional limits of special courts established under the Pakistan Criminal Law (Amendment) Act, 1958, asserting that such courts could not try individuals not classified as public servants. The judgment holds significant implications for the interpretation of public service and the legal accountability of employees wit... |
| 1999 SLD 558, 1999 PTD 3677, (1998) 230 ITR 591 | Income-tax Reference No.79 of 1995 , decided on 23.06.1997 | In the case involving the Commissioner of Income Tax versus Sattandas Mohandas Sidhi, the Madhya Pradesh High Court addressed significant issues regarding compliance with procedural requirements under the Income Tax Act, 1961. The case centered on the validity of a notice issued by the Commissioner under section 263, which the Tribunal had previously annulled. The Court ruled that the notice must contain specific reasons for the Commissioner’s actions and must be delivered in accordance with section 282 of the Act, either via post or as a summons. The Court found that the telegraphic notice sent was insufficient and did not fulfill the legal requirements, thus invalidating the Commissioner's order. This case highlights the critical importance of procedural correctness in tax matters and the rights of taxpayers to receive fair notice and opportunity to respond. Key terms include 'Income Tax Act', 'section 263', 'procedural fairness', and 'tax law compliance'.... |
| 2016 SLD 2266, 2016 YLR 1065 | Crl. Misc. Appln. No. S-223 of 2014 and M.A. Nos. , decided on 30.09.2015 | In the case of Muhammad Nawaz Jhatiyal vs. Station House Officer, the Sindh High Court addressed the issue of whether a second FIR could be registered in the context of an ongoing investigation. The applicant, whose daughter was allegedly murdered, sought to register a second FIR against one of the accused while excluding his son, who was already named in the first FIR. The court ruled that the registration of a second FIR in the presence of an existing FIR is not permissible under the Criminal Procedure Code. The ruling underscored the importance of maintaining the integrity of the legal process and preventing potential abuse of the FIR system. The court affirmed that the Investigating Officer has the discretion to evaluate evidence and determine the appropriate course of action, including declaring individuals innocent or bringing new suspects to light. This case highlights critical aspects of criminal procedure and the balance between the rights of the accused and the prosecution's ... |
| 2009 SLD 858, (2009) 319 ITR 292 | CRIMINAL REVISION APPLICATION No. 206 OF 2009 , decided on 04.08.2009 | In the case of CRIMINAL REVISION APPLICATION No. 206 OF 2009, the Gujarat High Court addressed issues related to the seizure of currency notes under the Income Tax Act, 1961. The Deputy Director of Income Tax filed a revision against a Metropolitan Magistrate's order that improperly released seized currency notes to the complainant. The court ruled that the Magistrate acted beyond his authority and that the police were required to comply with the Income Tax Department's requisition. The decision underscores the importance of adhering to legal protocols in cases involving search and seizure, as well as the need for proper inquiry into tax liabilities. This case highlights the intersection of criminal law and tax law, emphasizing the responsibilities of law enforcement and judicial officers in maintaining the integrity of legal proceedings.... |
| 2004 SLD 3752, 2004 PLJ 34 | Appeal No. 404 of 2000 , decided on 14.11.2003 | In the case of ATTAULLAH BROHI versus SINDH AGRICULTURAL SUPPLIES ORGANIZATION, the Sindh Service Tribunal dealt with an appeal regarding the dismissal of the appellant from service due to alleged misappropriation of funds. The appellant argued that the dismissal order was not communicated to him, which delayed his appeal. However, the Tribunal found that the appeal was filed beyond the legally allowed period of limitation. The decision highlighted the importance of timely appeals in the judicial process and reiterated that such delays cannot be excused by claims of non-receipt of dismissal orders. The Tribunal ruled that both civil and criminal proceedings can run concurrently, and general claims of mala fide against the respondents were insufficient to support the appeal. The case underscores the significance of adhering to legal timelines and the principle that ignorance of the law is not a valid defense.... |
| 2008 SLD 6792, 2008 PCRLJ 294 | Criminal Appeal No.487 of 2000 and Murder Referenc , decided on 05.12.2006 | In the case of Abdul Khaliq v. The State, the Lahore High Court addressed a complex murder case involving the appellant's claim of self-defense. The incident occurred on December 11, 1997, where Abdul Khaliq fatally injured Muhammad Shoaib during a confrontation. The prosecution’s case was based on eyewitness accounts, while the defense argued for a reduction in charges citing the lack of premeditation and the appellant's plea of self-defense. The court analyzed the evidence, including the timeline of events and the nature of the injury, ultimately deciding to convert the death sentence to life imprisonment. Key legal principles from the Penal Code were applied, particularly section 302(b), which governs murder charges in Pakistan. The court's decision emphasized the importance of context in violent encounters, particularly regarding claims of self-defense without underlying animosity. This ruling highlights the court's approach to balancing justice with the mitigating circumstances of... |
| 1989 SLD 1451, 1989 PLC 632 | Writ Petitions Nos.12028 and No. 10136 of 1980 , decided on 17.04.1989 | In this case, the Lahore High Court addressed two writ petitions concerning grievances filed by ex-employees of Habib Bank Limited. The primary issue revolved around the computation of the limitation period for filing grievance petitions under Section 25-A of the Industrial Relations Ordinance, 1969. The court ruled that once the limitation period begins with the issuance of grievance notices, it does not stop, regardless of subsequent notices. The petitioners attempted to challenge the findings of the lower courts but were unable to provide substantial evidence to support their claims. The decision underscores the importance of adhering to statutory deadlines in grievance proceedings and clarifies that additional notices do not affect the limitation period. This case is significant for labor law practitioners and employees, as it highlights the strict application of limitation rules in grievance cases. It serves as a precedent for future cases involving similar issues of timing and pr... |
| 2009 SLD 853, (2009) 319 ITR 216 | CRIMINAL APPEAL No. 105 OF 2002 , decided on 03.04.2008 | In the case of Criminal Appeal No. 105 of 2002, the Madras High Court addressed issues surrounding the acquittal of an accused in a tax evasion case under the Income Tax Act, 1961. The court highlighted the distinction between sections 249 and 256 of the Criminal Procedure Code, noting that an acquittal cannot occur in the absence of the complainant. The court's decision set a precedent for future cases involving similar procedural discrepancies. The ruling reinforces the necessity for complainants to be present and the importance of following legal protocols in criminal proceedings. This case is significant for legal practitioners and advocates focusing on tax law and criminal procedure, ensuring that the rights of the complainants are upheld and that due process is followed.... |
| 2004 SLD 2428, 2004 PCRLJ 548 | Criminal Bail Application No. 173 of 2003 , decided on 15.07.2003 | In the case of Criminal Bail Application No. 173 of 2003, presided over by the Sindh High Court, the applicant Muhammad Aslam faced serious charges under the Offence of Zina (Enforcement of Hudood) Ordinance, 1979, specifically sections 11 and 16, as well as Section 497 of the Criminal Procedure Code. The allegations included forcible abduction and wrongful confinement of the complainant, Saima Nazish, a student who was reported missing after being abducted from her college. The court considered various factors, including the affidavits from prosecution witnesses that purportedly exonerated the accused, yet ultimately found the evidence presented by the abductee compelling enough to deny bail. The ruling underscored the significance of the abductee's account, stating that the absence of physical evidence such as marks of violence did not diminish the gravity of the accusations. The court's decision to deny bail indicated a cautious approach towards serious criminal allegations and the ... |
| 2023 SLD 922, 2023 MLD 665 | C. R. No. 495-D of 2013 , decided on 15.07.2022 | This case revolves around the validity of a gift mutation contested by the respondent, Mst. Fateh Khatoon, who claimed she was a minor at the time the mutation was attested. The Lahore High Court ruled in favor of the respondent, affirming the lower courts' decisions that the gift mutation was void. The court highlighted that the petitioners failed to provide compelling evidence proving the authenticity of the gift transaction. The ruling underscores the importance of adhering to legal requirements regarding the capacity to make gifts, especially involving minors. The decision reinforces principles under the Specific Relief Act and the Civil Procedure Code, emphasizing the necessity for petitioners to substantiate their claims adequately. The case sets a significant precedent regarding gift transactions and the protection of minors' rights. Keywords such as 'gift mutation', 'minor', 'Lahore High Court', and 'Specific Relief Act' are trending and relevant for legal practitioners and sch... |
| 2013 SLD 2041 = 2013 PTD 214 | S.T.As. Nos.116 to 120 of 2011 , decided on 10.10.2012 | In the case of FAUJI OIL TERMINAL and DISTRIBUTION COMPANY LTD. vs. COMMISSIONER INLAND REVENUE, the Appellate Tribunal Inland Revenue addressed the issue of sales tax applicability on stevedoring services. The tribunal analyzed the arguments presented by both parties, particularly focusing on the nature of services rendered by the petitioner. The tribunal determined that the services provided by the petitioner constituted stevedoring services, which are subject to sales tax under the Sales Tax Act, 1990 and the Sindh Sales Tax Ordinance, 2000. The petitioner's claim of being a terminal operator was insufficient to exclude them from tax liability. The tribunal upheld the revenue authorities' decisions, reinforcing the principle that the service provider is responsible for tax obligations regardless of the payment structure. The tribunal also validated the Special Procedure Rules governing the taxation of stevedoring services. This case highlights the importance of accurately categorizi... |
| 2016 SLD 1955 = 2016 IHC | W.P.No. 345 of 2016 , decided on 22.02.2016 | The case revolves around a dispute between Asad Amin (the petitioner) and Noor Hussain (the respondent) regarding the eviction of the petitioner from a rented flat due to non-payment of rent. The Islamabad High Court's ruling emphasized the importance of adhering to rent payment obligations as stipulated in the Islamabad Rent Restriction Ordinance, 2001. The petitioner had a lease agreement that required him to pay Rs. 15,000 per month for the first year and Rs. 16,500 for the second year, but he failed to pay the increased amount and accrued arrears. Following a legal notice and subsequent eviction petition, the Rent Controller struck off the petitioner's defense for non-compliance. The appellate court upheld this decision, leading to the dismissal of the writ petition by the High Court. This case highlights critical issues such as tenant obligations, the legal framework governing rental agreements, and the implications of failing to comply with court orders. Keywords include tenant r... |
| 2005 SLD 598, 2005 PTD 90 | D-934 of 2004 , decided on 09.10.2004 | In the landmark case D-934 of 2004, the Sindh High Court addressed crucial issues surrounding the import of second-hand Dump Trucks by petitioners from the Karachi Export Processing Zone. The court examined the legality of the conditions imposed by the Central Board of Revenue regarding the production of original registration certificates or auctioneer's receipts. It clarified that such documentation was not mandatory for the import process but rather a means of ensuring compliance with legal standards. The ruling emphasized that the Customs officials, while empowered to seek information under section 26 of the Customs Act, 1969, could not impose conditions that hindered the legitimate importation of goods. This decision is vital for stakeholders in the customs and import-export sectors, providing clarity on procedural requirements and reinforcing the importance of adherence to established legal frameworks. The case underscores the delicate balance between regulatory compliance and fac... |
| 2021 SLD 379, 2021 PCRLJ 150 | Criminal A.T.A. Appeal No. D-50, Criminal Appeal N , decided on 28.10.2019 | This case revolves around the conviction of several individuals for kidnapping for ransom under the Penal Code and the Anti-Terrorism Act. The facts highlight the abduction of Haji Noor Muhammad Mahar and the subsequent police encounter that led to the recovery of the abductee. The prosecution presented strong evidence, including eyewitness accounts and police testimonies. Despite some minor discrepancies, the court found the evidence reliable and sufficient to uphold the convictions. This case emphasizes the legal frameworks surrounding abduction and the importance of witness credibility in securing convictions in criminal cases. Keywords: kidnapping, ransom, prosecution evidence, Sindh High Court, Anti-Terrorism Act.... |
| 1954 SLD 83, 1954 PLD 361 | Second Appeal No. 232 of 1952 , decided on 02.04.1954 | In the case of Second Appeal No. 232 of 1952, decided by the Lahore High Court on April 2, 1954, the court addressed significant issues concerning the Limitation Act, 1908, particularly Sections 5 and 12. The case involved the appellants Ghulam Hussain and others against Bahadar and others, focusing on the adherence to procedural requirements for filing an appeal. The crux of the matter revolved around the timely submission of necessary documents, specifically the judgment of the trial court. The court ruled that the appeal was time-barred as the appellant failed to explain the delay in re-filing the appeal, which was critical for maintaining the integrity of the legal process. This case highlights the importance of understanding the implications of the Limitation Act and the necessity for appellants to be diligent in fulfilling procedural obligations. Legal practitioners must ensure that all requirements are met to avoid dismissal of appeals, reinforcing the principle that procedural ... |
| 2011 SLD 13, (2011) 103 TAX 28, 2011 PTD 372 | I.T.As. Nos. 593/IB and 594/IB of 2001 , decided on 03.08.2010 | In the case concerning Ahmed Enterprises, the Appellate Tribunal Inland Revenue examined the taxpayer's compliance with the Income Tax Ordinance, 2001, particularly focusing on sections 122 and 177. The Tribunal found that the taxpayer failed to provide adequate documentation to support their declared sales figures, which were significantly lower than the actual sale prices discovered during the audit. The Tribunal ruled that the Taxation Officer's estimations were justified due to the lack of supporting evidence from the taxpayer. Furthermore, the Tribunal highlighted the importance of maintaining accurate financial records and the consequences of non-compliance. The decision underscored the need for transparency in financial reporting and the legal obligations of taxpayers under the Income Tax Ordinance. The ruling serves as a reminder for businesses to adhere to tax regulations and maintain proper documentation to avoid penalties and unfavorable assessments.... |
| 2016 SLD 683, 2016 PLC 627 | Writ Petition No. 11633 of 2015 , decided on 12.10.2015 | In the case of Writ Petition No. 11633 of 2015, decided by the Lahore High Court, the petitioner, Salamat Ullah, challenged the decision of the State Life Insurance Corporation of Pakistan after being demoted from Area Manager to Sales Manager. The court reviewed the appeal process, citing the importance of providing a reasoned decision as mandated by the Punjab General Clauses Act. The appellate authority's failure to provide independent findings led to the court's decision to set aside the dismissal of the appeal, emphasizing the need for a fair and transparent review process. This case highlights the significance of due process in administrative decisions, particularly regarding employment and disciplinary actions. The ruling reinforces the necessity for appellate bodies to substantiate their decisions with clear reasoning, ensuring that the rights of employees are protected under the relevant regulations and laws.... |
| 2000 SLD 1872, 2000 CLC 725 | Civil Revision No.2355 of 1986 , decided on 21.05.1999 | In the case of Civil Revision No.2355 of 1986 heard on May 21, 1999, the Lahore High Court addressed a dispute over land ownership under the Specific Relief Act of 1877. The petitioners, led by Bahadur Ali, sought possession of a 5 Marlas land claiming ownership based on customary agreements with the respondents. However, the courts below found that the petitioners failed to produce credible evidence supporting their claim. The High Court emphasized the importance of cogent evidence in establishing ownership and upheld the lower courts' decisions. This case highlights the legal principles surrounding land possession disputes and the evidentiary standards required to succeed in such claims. Keywords such as 'land ownership', 'possession dispute', and 'legal evidence' are central to understanding the case's implications.... |
| 2022 SLD 695, 2022 PCRLJ 376 | Criminal Jail Appeal No. 689 and Confirmation Case , decided on 28.04.2021 | In the case of Adnan Abbasi vs. The State, the Sindh High Court addressed serious concerns about the integrity of the prosecution's case. The appellant, Adnan Abbasi, was accused of murder under various sections of the Penal Code, but the court found that the FIR was lodged significantly late and without proper explanation, leaving room for potential concoction. The court noted that the prosecution's primary evidence was based on a confession, which was retracted and deemed involuntary due to coercion and threats to the appellant's family. The lack of corroborative evidence, including the absence of the complainant's daughter as a witness and the failure to present call data records linking the appellant to the crime, further weakened the prosecution's case. Ultimately, the court ruled that the prosecution did not meet the burden of proof required for conviction, resulting in the appellant's acquittal. This case underscores the critical principle that the prosecution must establish gui... |
| 2004 SLD 2972, (2004) 270 ITR 368 | D.B. IT APPEAL No. 23 OF 2000 , decided on 09.09.2003 | In the case of Chain Sukh Rathi v. Commissioner of Income Tax, the Rajasthan High Court addressed crucial aspects of block assessment under the Income-tax Act, 1961. The court examined the implications of undisclosed income spanning from 1986-87 to 1996-97, with significant attention to the procedures followed during search and seizure operations. The case highlighted the responsibilities of the Income-tax Officer in computing concealed income based on seized materials. The court affirmed the Tribunal's decision regarding the unexplained capital introduced by the assessee's wife and the treatment of household expenses as undisclosed income. Furthermore, the court ruled on the legitimacy of a gift made by the father, which was deemed undisclosed due to the absence of a valid explanation for its source. This case serves as a critical reference for understanding block assessments, taxpayer obligations, and the nuances of income disclosure in India, making it relevant for legal practitione... |
| 2003 SLD 1019, 2003 SCMR 974 | Civil Petitions for Leave to Appeal Nos. 1640/L an , decided on 17.06.2002 | In the case of Mst. GHAFOORAN BIBI and others vs. GHULAM HUSSAIN and others, the Supreme Court of Pakistan addressed the complex issues surrounding the Displaced Persons (Compensation and Rehabilitation) Act of 1958 and the Constitution of Pakistan's provisions. The case revolved around the rights to roofs of shops that were claimed by the petitioners to be part of their residential property. However, after thorough examination, the court upheld the decisions of lower courts, citing that the petitioners had not sufficiently proven their claims. The judgments of the lower courts were based on documentary evidence that clearly outlined the separation of rights between the residential property and the shops. This ruling is significant for understanding property rights and the legal interpretations surrounding the rehabilitation of displaced persons in Pakistan.... |
| 1985 SLD 497, 1985 SCMR 501 | Criminal Petitions Nos. 260 and 74-R of 1984 , decided on 03.12.1984 | In the case of Sarfraz and Saleem vs. The State, the Supreme Court of Pakistan dealt with serious allegations of murder under section 302 of the Penal Code. The incident occurred on February 3, 1981, and involved multiple eyewitness accounts, leading to the conviction of the petitioners. The case emphasizes the importance of corroborative evidence and the assessment of motive in criminal proceedings. The Supreme Court's decision to uphold the Lahore High Court's ruling reflects ongoing discussions around justice, legal standards, and the implications of motive in determining appropriate sentencing. This case is a significant reference point for legal practitioners and scholars focusing on criminal law.... |
| 2010 SLD 2421, 2010 CLC 1474 | D-2741 of 2010 , decided on 17.04.2010 | This case involves a pre-emption dispute under the North-West Frontier Province Pre-emption Act, where the plaintiff, Rahmatullah Khan, claimed a superior right of pre-emption regarding a property transaction that the defendants characterized as an exchange. The courts analyzed the legal definitions of sale and exchange, the requisite conditions for pre-emption, and the validity of the Talbs made by the plaintiff. The ruling emphasized the necessity for the defendants to provide credible evidence that the transaction was an exchange for better management, which they failed to do. The court upheld the findings of the lower courts, confirming that the plaintiff's rights were validly established. This case highlights critical aspects of property law, particularly the nuances of pre-emption rights, making it significant for legal practitioners and property owners engaged in similar disputes.... |
| 1970 SLD 32, 1970 PLD 1 | Civil Appeal No. 30 of 1969 , decided on 13.10.1969 | In the landmark case of 'HUSSAIN BAKHSH vs. SETTLEMENT COMMISSIONER, RAWALPINDI', the Supreme Court of Pakistan addressed critical issues regarding the review powers of the High Court under the Constitution of Pakistan (1962) and the Civil Procedure Code (V of 1908). The case arose from a civil appeal concerning the High Court's authority to revisit its decisions. The Supreme Court determined that the High Court retains the ability to correct its errors and conduct reviews of its orders within the framework of civil jurisdiction. The ruling clarified that the right to review is substantive, requiring statutory provision, and outlined the nature of civil proceedings, asserting that they continue to be governed by the provisions of the Civil Procedure Code. This case is significant for its interpretation of civil rights and the jurisdictional boundaries of the High Court, thereby reinforcing legal standards in Pakistan's judicial system. Keywords such as 'review powers of High Court', 'c... |
| 2019 SLD 535, 2019 YLR 560 | C.R. No. 130 of 2014 , decided on 05.10.2017 | In a significant ruling by the Peshawar High Court, the case C.R. No. 130 of 2014 examined the rights associated with Shamilat-e-Deh property reserved for the Imam of a mosque under the Specific Relief Act, 1877. The petitioners, represented by Haji Sabir Hussain Tanoli, successfully contested against the actions of the defendant, Muhammad Ayub Khan, who sought to construct a residence on property designated for religious use. The court's decision, rendered by Justice Syed Arshad Ali, underscored the importance of preserving religious sites and the rightful use of land allocated to the Imam, reinforcing the cultural and legal principles governing such properties. This case highlights the intersection of property law and religious duty, particularly in contexts where customary practices dictate land use. The court's ruling serves as a precedent for future disputes involving land designated for religious purposes, ensuring that the integrity of such assignments is maintained. Keywords: S... |
| 2010 SLD 2739 = (2010) 325 ITR 422 | Income-tax Reference No. 44 of 1986 , decided on 27.06.2001 | In the case of Commissioner of Income Tax v. Saurashtra Cement Ltd., the Supreme Court of India addressed the taxation of liquidated damages received by an assessee engaged in cement manufacturing. The Supreme Court ruled that the liquidated damages were compensatory in nature, directly related to the delay in the supply of a capital asset, which in this case was a cement plant. This amount was deemed a capital receipt rather than a revenue receipt, thereby not subject to taxation. The court emphasized that such compensation was linked to the procurement of a capital asset, essential for the profit-making apparatus of the assessee. The ruling affirmed the Tribunal's decision that the amount should not be included in the total income of the assessee for the assessment year 1974-75. This case highlights the distinction between capital and revenue receipts in tax law, providing clarity on how compensation for delay in capital asset procurement is treated under the Income-tax Act. The deci... |
| 2022 SLD 250, 2022 CLC 37 | F.A.O. 137 of 2020 , decided on 04.05.2021 | In the case of F.A.O. 137 of 2020 decided by the Islamabad High Court, the court addressed issues pertaining to specific performance of contracts under the Specific Relief Act, 1877. The case involved Performance Automotive Private Limited, which failed to deliver a customized Porsche vehicle to the respondent, Muhammad Safwan Javaid. The court found that the appellant's actions constituted a breach of contract as they sold the vehicle to a third party after accepting a deposit from the respondent. The court emphasized that interim injunctions can be granted even when alternative remedies of compensation are sought. The judgment underscores key concepts in contract law, including the enforceability of specific performance and the implications of a party's conduct in commercial transactions. This ruling is significant for understanding the balance between specific performance and damages in contractual disputes.... |
| 1994 SLD 1165 = 1994 CLC 247 | Civil Miscellaneous Applications Nos. 679 and 1940 , decided on 18.04.1993 | This case revolved around the partition of a jointly owned property and the legal complexities surrounding the necessary inclusion of all co-owners in such proceedings. The Sindh High Court addressed the legal principles under the Civil Procedure Code regarding the avoidance of multifariousness in suits, emphasizing that all parties must be present to adjudicate claims effectively. The case also touched upon the Limitation Act and the rights of co-owners to seek accounts for rental income from the property. By establishing the necessity of all co-owners being made parties to the suit, the court sought to ensure comprehensive resolution and prevent future disputes. The implications of this ruling highlight the importance of joint ownership rights in property law, making this a significant case for future reference in similar disputes. Keywords include 'joint ownership', 'partition of property', 'Civil Procedure Code', 'co-owners', and 'legal proceedings'.... |
| 1994 SLD 391, 1994 PLD 301 | Criminal Appeal No.75 of 1993 , decided on 12.12.1993 | In the case of Muhammad Asghar and Arshad Mahmood, the Supreme Court of Pakistan addressed the complexities surrounding appeals against acquittal under the Penal Code and Criminal Procedure Code. This case revolved around the murder of Muhammad Aslam, where the trial court had acquitted the accused due to insufficient evidence. The High Court's intervention to set aside this acquittal was scrutinized. The Supreme Court highlighted the importance of adhering to established legal principles, particularly the double presumption of innocence for acquitted individuals. The court analyzed the credibility of witness testimonies and the evidentiary standards that must be met to overturn an acquittal. Ultimately, the Supreme Court restored the trial court's acquittal, reinforcing the necessity for a solid evidentiary basis to support convictions and the legal protections afforded to accused individuals. Keywords such as 'Supreme Court of Pakistan', 'acquittal', 'murder', 'presumption of innocen... |
| 2003 SLD 505, 2003 PTD 2541 | Custom Appeal No.2442 of 2001 , decided on 24.01.2002 | This case revolves around the Customs Act of 1969, specifically Section 194, concerning the appeal against the confiscation of goods suspected of smuggling. The Appellate Tribunal Inland Revenue, led by members Mian Abdul Qayyum and Zafar-ul-Majeed, addressed the jurisdictional limits concerning the appeal. The Full Bench had previously ruled on the case, indicating that the appellant's implied admission of the goods' smuggled nature precluded any further appeal. This judgment underscores the importance of compliance with customs regulations and the challenges faced by individuals seeking redress in cases of confiscation. Key aspects include the legal frameworks governing customs, the implications of admitting to smuggling, and the procedural integrity of appeals within the tribunal system. Trending keywords in this context include 'Customs Act', 'smuggling', 'appellate tribunal', and 'legal appeal', which are essential for understanding the nuances of customs law and the legal recours... |
| 1992 SLD 1259 = (1992) 193 ITR 719 | ITR No. 417 of 1982 , decided on 20.03.1982 | In the landmark case of Premier Cable Co. Ltd. v. Commissioner of Income-tax, the Kerala High Court addressed critical issues surrounding income tax assessments and the powers of the Commissioner under the Income-tax Act, 1961. The case revolved around the interpretation of sections regarding carry forward of development rebates and deductions for newly established industrial undertakings. The High Court scrutinized the assessment year 1975-76's relevance, ultimately ruling that it played a crucial role in determining the applicability of certain deductions claimed by the assessee. The court's decision reinforced the importance of adhering to statutory provisions while assessing claims for tax deductions, ensuring that the interests of the Revenue are safeguarded. This case is significant for tax practitioners and businesses alike, emphasizing compliance with tax laws and the potential implications of erroneous assessments. The ruling serves as a precedent, illustrating how courts inte... |
| 1977 SLD 1900, 1977 PCRLJ 735 | Criminal Appeal No. 30 of 1975 and Confirmation Ca | This case involves the tragic incident where Muhammad Umar was convicted for the murder of his daughter Mst. Akhtari and his first wife Mst. Shah Jehan. The court highlighted significant aspects of the trial, including the use of evidence that was not properly admitted, such as the ballistic report, which could not be considered valid without the expert's testimony. The court noted the appellant's familial relationships and circumstances leading to the incident, emphasizing that the harshness of the death penalty was not warranted. The court's decision to modify the sentence reflects a balance between justice and compassion considering the nature of the crime and the appellant's mental state during the incident. Key legal principles such as admissibility of evidence, procedural fairness, and the gravity of the punishment were central to the court's ruling. This case serves as a significant reference for future cases regarding the application of the death penalty and the importance of p... |
| 2020 SLD 337, 2020 PLC 136 | Writ Petition No. 6080-P of 2018 , decided on 06.05.2019 | In the case of Anwar Khan vs. Chairman WAPDA and others, the Peshawar High Court addressed the issue of a constitutional petition concerning employment rights within the framework of corporate law. Anwar Khan sought to challenge the refusal of PESCO to appoint him as a driver, claiming it was illegal and without lawful authority. The court analyzed the maintainability of the petition, considering that PESCO operates under the Companies Ordinance, 1984, and does not adhere to any statutory rules. The judges emphasized that without a clear violation of law or constitutional rights, the court could not intervene in employment matters of a private company. The ruling reinforced the principle that constitutional jurisdiction is not applicable in cases lacking statutory provisions. The decision highlights the importance of statutory frameworks in employment disputes and the limitations of constitutional petitions in corporate governance. This case serves as a significant reference for simila... |
| 2024 SLD 2674 = 2024 PLC 33 | Writ Petition No.113414 of 2017 , decided on 22.03.2022 | In the case of Writ Petition No.113414 of 2017, heard by the Lahore High Court, the petitioners, AMIR SHAHZAD and others, challenged the decision of the National Database and Registration Authority (NADRA) regarding their promotion. The petitioners argued that they had enhanced their qualifications and should be considered for promotion to the posts of Junior Executive/Data Entry Operators (BPS-7) and Superintendent (BPS-14). However, the court found that NADRA's Service Regulations and Promotion Policy were non-statutory, meaning they did not have the force of law. The court emphasized that constitutional petitions for the enforcement of non-statutory regulations are not maintainable. The ruling highlighted the importance of statutory provisions in employment matters and clarified the limitations of the courts in enforcing non-statutory regulations. This case underscores the challenges faced by employees in seeking recourse through constitutional petitions when the governing regulatio... |
| 2019 SLD 1656, 2019 MLD 1252 | Criminal Miscellaneous No. 201 of 2018 , decided on 19.11.2018 | This case involves Wang Xing, Managing Director of Shentong International Trading Company, who was arrested for importing contraband liquor concealed within a consignment. The court examined the legality of his arrest and the issuance of notices under the Customs Act. The decision to grant bail was based on the need for further inquiry into the allegations against him, considering the complexities of corporate responsibility in contraband cases. The court ruled that the lack of a prior mandatory notice before the FIR was a crucial procedural error. The case highlights issues surrounding the interpretation of laws related to imports and exports, as well as the responsibilities of company directors in ensuring compliance with customs regulations. The ruling emphasizes the importance of procedural correctness in criminal proceedings, particularly in cases involving potential corporate malfeasance.... |
| 1996 SLD 231, 1996 PTD 437 | Tax Referred Case No. 3 of 1990 , decided on 22.10.1993 | In the landmark case of Tax Referred Case No. 3 of 1990, the Karnataka High Court addressed the critical issue of property valuation under the Wealth Tax Act, 1957. The case involved the valuation of industrial sheds owned by a Hindu undivided family that were leased out, generating significant rental income. The Wealth Tax Officer had initially accepted the asset valuation based on the land and building method, which was challenged by the Commissioner of Wealth Tax as erroneous and prejudicial to the revenue. The court highlighted that the rent capitalization method is the appropriate approach for valuing properties that are leased or can be leased, as it provides a more accurate reflection of market value. This ruling emphasizes the necessity for tax authorities to adhere to established valuation principles and methods, particularly in cases involving income-generating properties. By reaffirming the importance of applying the correct valuation method, the court aimed to protect the i... |
| 1992 SLD 1770, (1992) 197 ITR 407 | D-2741 of 2016 , decided on 19.08.1992 | In the landmark case decided by the Karnataka High Court regarding the Income-tax Act, 1961, the court examined the implications of rule 61 concerning the sale of immovable property attached due to tax arrears. The case arose when a buyer, D, entered into an agreement to purchase a property from a defaulter, R, who was behind on income tax payments. The court clarified that the attachment of the property under rule 48 of the Income-tax Act predates the buyer's agreement and thus invalidates the buyer's claim to invoke rule 61 to set aside the auction sale. The ruling stressed that only the defaulter or those with legally recognized interests could challenge the sale, reinforcing the principle that an agreement to purchase does not confer any rights on the buyer when the property is under legal encumbrance. This case is crucial for understanding the limitations imposed on agreements involving attached properties and the statutory framework governing tax recovery proceedings.... |
| 1983 SLD 1967, 1983 PLC 1138 | 335/1774 of 1982 , decided on 26.04.1983 | In the case of Bilal Ahmad vs. Superintendent of Police (Admn.), Lahore, the Service Tribunal of Punjab addressed the issues surrounding the discharge of the appellant from his position as Assistant Sub-Inspector of Police. The Tribunal found that the appellant was not given a fair chance to defend himself against allegations of misconduct during an examination at the Police Training College, Sihala. The case revolved around Police Rules, 1934, particularly R. 19.25, and the Punjab Service Tribunals Act, which mandates fair hearing rights. The Tribunal concluded that the punishment was disproportionate to the alleged misconduct and reinstated the appellant with a modified penalty, emphasizing the importance of due process in administrative actions. This case highlights critical aspects of employment law within the police force and the necessity for procedural fairness in disciplinary matters.... |
| 2015 SLD 778, 2015 YLR 1239 | Suit No. 643 of 2007 , decided on 01.07.2014 | This case revolves around the setting aside of an ex parte judgment and decree in Suit No. 643 of 2007, where the plaintiff, Murtaza Ali, sought specific performance of a contract against the defendant, Sabir Ali Bangash. The Sindh High Court found that the ex parte decree was procured through fraudulent means, highlighting the importance of due process and the right to a fair trial under Article 10A of the Constitution of Pakistan. The court ruled that proper service of notice was not conducted, which is a mandatory requirement for exercising jurisdiction. This ruling underscores the significance of adhering to legal procedures and ensuring that all parties involved in a case are given a fair opportunity to present their case. The case also touches upon the application of the Civil Procedure Code, the Specific Relief Act, and constitutional rights, making it a landmark judgment in the realm of civil procedure and rights protection in Pakistan. Keywords: ex parte judgment, fraud, due p... |
| 1981 SLD 1765, (1981) 130 ITR 138 | TAX CASE No. 532 OF 1976 , decided on 09.12.1980 | This case revolves around the imposition of a penalty under section 271(1)(c) of the Income-tax Act, 1961 for concealment of income. The assessee, engaged in cotton business, faced discrepancies between stock records and bank declarations. The Income Tax Officer (ITO) rejected the assessee's explanations regarding these discrepancies, leading to an addition to the income and subsequent penalties. However, the Tribunal found that the mere rejection of explanations was insufficient for penalty imposition, as there was no concrete evidence of concealment. The High Court upheld the Tribunal's decision, emphasizing the need for positive evidence of deliberate concealment. This case highlights the importance of thorough verification and the necessity for the tax department to provide cogent evidence before imposing penalties for income concealment. It serves as a critical reference for tax professionals and advocates in understanding the nuances of penalty provisions under the Income-tax Act... |
| 2020 SLD 461, 2020 CLD 254 | First Appeal No. 109 of 2018 , decided on 05.12.2019 | In the landmark case of First Appeal No. 109 of 2018, the Sindh High Court examined critical issues surrounding the rights of auction participants and the execution of decrees under financial laws. The court emphasized that participation in an auction does not confer ownership rights unless a sale confirmation is issued. This ruling is pivotal for financial institutions and debtors alike, clarifying that the execution process must cease once the debtor fulfills their financial obligations. The case references several important legal precedents, reinforcing the necessity of judicial oversight in auction proceedings. Keywords include 'auction rights', 'confirmation of sale', 'financial recovery laws', and 'judicial execution' which are vital for understanding contemporary legal frameworks in financial disputes.... |
| 2015 SLD 1136, 2015 PLJ 500 | R.F.A. No. 1207 of 2013 , decided on 05.03.2015 | In the case of R.F.A. No. 1207 of 2013, heard by the Lahore High Court, the court addressed the complexities surrounding the Diminishing Musharika Agreement under the Financial Institutions (Recovery of Finances) Ordinance, 2001. The appellants, represented by Mr. Muhammad Umar Riaz and others, challenged the Banking Court's decision, which ruled in favor of Askari Bank Limited, claiming default on financial obligations totaling over Rs. 7.6 million. The core issues revolved around the legal definition of 'finance' as per Section 2(d) of the Ordinance and the jurisdiction of the Banking Court. The court confirmed that the Diminishing Musharika Agreement falls within the ambit of finance and that the Banking Court rightly heard the case. The appellants' arguments regarding the lack of jurisdiction and their denial of the finance facility were found insufficient. The court's decision emphasized the importance of adhering to the contractual obligations under the Musharika Agreement, there... |
| 1986 SLD 2478, 1986 PLC 1084 | FD-745 of 1984 , decided on 18.03.1985 | In this notable case before the Labour Appellate Tribunal of Punjab, the appellant Muhammad Abdul Ghafoor Khan Lodhi challenged the dismissal from his position at the Muslim Commercial Bank. The core issue revolved around allegations of misconduct stemming from his employment application, where he had stated his qualifications inaccurately. The court analyzed the implications of misconduct within the context of employment law, particularly focusing on the definitions set forth in the Wage Commission Award. The tribunal concluded that the appellant's actions did not amount to misconduct as defined by applicable laws, given that he had not yet commenced employment when the alleged misrepresentation occurred. Furthermore, the directive to produce an F.A. certificate was not related to his official duties. The dismissal order was invalidated due to procedural errors regarding the authority that issued it. This case highlights critical interpretations of employment law, particularly regardi... |
| 1973 SLD 698, (1973) 92 ITR 425 | CIVIL RULE No. 434 OF 1968 , decided on 23.02.1973 | This case revolves around the interpretation of section 10(26) of the Income-tax Act, 1961, which provides tax exemptions for members of Scheduled Tribes based on the geographical area where their income is earned. Dr. Curzon G. Momin, a member of the Garo community and a Scheduled Tribe, contested the applicability of this provision, claiming discrimination as he was taxed for income earned in Gauhati, while income earned in Garo Hills would be exempt. The Gauhati High Court examined the provisions of the Income-tax Act and upheld the classification, stating that the law serves a valid purpose of supporting socio-economic development within specified areas. The decision reinforced the importance of territorial nexus in tax legislation and concluded that the provisions do not violate constitutional rights. This case highlights key issues in tax law regarding exemptions and classifications based on geographical and community considerations.... |
| 1956 SLD 69, 1956 PLD 361 | Second Appeal No. 318 of 1955 , decided on 09.01.1956 | This case revolves around the interpretation of Section 106 of the Transfer of Property Act, 1882, specifically regarding the notice period required for eviction. The case highlights the importance of contractual agreements between parties in determining the validity of notices. The core issue was whether the notice issued by the landlord, which did not coincide with the last day of the tenancy month, was valid. The court concluded that since the parties had an explicit agreement regarding the notice period, the provisions of Section 106 did not apply. The decision underscores the necessity for landlords and tenants to clearly outline their terms in lease agreements to avoid disputes. This case serves as a significant reference for real estate law and landlord-tenant relations, emphasizing the need for clarity in contractual obligations.... |
| 2021 SLD 825, (2021) 123 TAX 125 | STA No. 102/PB/2014 and STA No. 40/PB/2015 , decided on 05.10.2020 | This case revolves around the applicability of sales tax on timber purchased by M/S Frontier Green Wood Industries (PVT) LTD. The Appellate Tribunal Inland Revenue, Peshawar, ruled on the sales tax implications of raw wood, which the appellant claimed was agricultural produce exempt from sales tax. The Tribunal examined whether the wood had been subject to a manufacturing process, ultimately deciding that the cutting of trees into logs constituted manufacturing. Therefore, the Tribunal concluded that the wood did not qualify for tax exemption and confirmed the lower authorities' assessments. The decision underscores the interpretation of agricultural produce and the implications of tax liability on manufacturing processes, emphasizing the importance of compliance with the Sales Tax Act, 1990.... |
| 1984 SLD 1816, 1984 PLC 1308 | 236/1403 of 1981 , decided on 12.05.1982 | In the case of Rahat Saeed Khan vs. Government of the Punjab, the Service Tribunal addressed the unlawful termination of a civil servant's employment. Rahat Saeed Khan, who was employed as a Mechanical Foreman, challenged the termination order, asserting that it was executed without notice and in violation of the Punjab Civil Servants Act (1974). The Tribunal examined the facts of the case, noting that the appellant was appointed based on qualifications and proper procedures. It was determined that the actions taken by the respondents were discriminatory, as similar employees with lesser qualifications were not terminated. The Tribunal's decision underscores the importance of due process in civil service employment and the protection of employees' rights against arbitrary actions by authorities. This case highlights the legal standards governing civil service appointments and terminations, reinforcing the principle that civil servants cannot be dismissed without following procedural fa... |
| 2003 SLD 3908, 2003 PLD 1 | Constitutional Petitions Nos. 478, 479 and 480 of , decided on 19.09.2002 | This case revolves around the constitutional petitions filed by Ghulam Akbar Lasi and others challenging the rejection of their nomination papers for elections from various constituencies. The core issue was their disqualification under the National Accountability Bureau Ordinance due to previous plea bargaining agreements. The Balochistan High Court, presided over by Chief Justice Raja Fayyaz Ahmed and Justices Akhtar Zaman Malghani and Muhammad Nadir Khan, examined the implications of the NAB Ordinance, which disqualifies individuals for ten years if they have availed plea bargaining. The court's decision highlighted the legal framework governing electoral candidacy and the consequences of engaging in corrupt practices, reinforcing the principle that candidates must adhere to the eligibility criteria established by law. The ruling serves as a critical reference for future electoral disputes and underscores the judiciary's role in upholding the integrity of the electoral process in Pa... |
| 1997 SLD 690, 1997 SCMR 956 | Civil Petition for Leave to Appeal No.525-L of 199 , decided on 02.08.1995 | In the case of KALLU and 8 others vs. MAKHAY KHAN and 3 others, the Supreme Court of Pakistan addressed critical issues surrounding the validity of a registered Tamleeknama and Gift Deed, focusing on allegations of fraud and misrepresentation. The plaintiff, Lakhoo, sought to cancel these documents, asserting he was deceived by his sons into signing them due to his old age and health condition. The trial court dismissed the suit, but the Appellate Court partially granted relief based on the defendants' admissions. The Supreme Court upheld the Appellate Court's decision, emphasizing the importance of admissions in legal proceedings and reiterating that questions of fact like fraud must be thoroughly examined. The decision clarifies the powers of the High Court under Order 41, Rule 33 of the Civil Procedure Code, allowing it to pass orders that benefit parties not actively appealing. This case reinforces the legal principles regarding admissions in written statements and the handling of ... |
| 1983 SLD 1310, 1983 PLC 98 | Appeal No. 165 (R) of 1982 , decided on 21.11.1982 | In this case, the Federal Service Tribunal addressed an appeal concerning the retirement of the appellant, ABDUR REHMAN, after he completed 25 years of service qualifying for pension. The appellant contended that the retirement order was issued mala fide, influenced by a Deputy Secretary with whom he had a contentious history. However, the Tribunal found that the decision to retire the appellant was made by a committee, and there was insufficient evidence to support claims of mala fides. The Tribunal emphasized that the plea of mala fides was not raised during the departmental appeal, rendering it an afterthought. Consequently, the appeal was dismissed for lack of jurisdiction under Article 13(1) of the Provisional Constitution Order, 1981. This case highlights the importance of procedural adherence and the need for timely objections in administrative decisions, particularly in civil service contexts. Keywords: retirement, mala fides, civil servants, jurisdiction, Provisional Constitut... |
| 1988 SLD 883, 1988 PLC 143 | Appeal No. 99 of 1986 , decided on 14.07.1987 | In the case of Khalil Ahmad vs. Government of Sind, the Sindh Service Tribunal addressed the appeal filed by Khalil Ahmad, a registrar at the Sind Labour Appellate Tribunal, against adverse remarks in his A.C.Rs. The Tribunal considered the arguments presented by both the Appellant and the counsel for the respondents. The Appellant contended that the remarks were improperly recorded and communicated after he had relinquished his duties. However, the Tribunal found that the remarks for the year 1979 were indeed adverse, while those for subsequent years were primarily advisory in nature. The Tribunal referred to the precedent set by the Supreme Court in the case Government of Punjab and another v. Ehsanul Haq Sethi, emphasizing the distinction between adverse and advisory remarks. The Appellant's failure to provide adequate evidence to support his claims led to the dismissal of the appeal. This case highlights the importance of maintaining accurate A.C.Rs and the legal implications of im... |
| 2020 SLD 125, 2020 SCMR 131, 2020 PTD 382, (2020) 121 TAX 201 | Civil Petition No. 2727 of 2019 , decided on 17.10.2019 | In the case of Civil Petition No. 2727 of 2019, the Supreme Court of Pakistan addressed the issue of sales tax liabilities for registered entities supplying goods to unregistered persons. The petitioner, ZAK REROLLING MILLS (PVT.) LTD., contested the applicability of further sales tax under section 3(1A) of the Sales Tax Act, 1990, arguing that their compliance with specific assessing procedures exempted them from additional charges. However, the Court clarified that compliance with procedural rules does not negate tax obligations. The ruling emphasized the necessity for legal arguments to be fully presented in initial hearings to maintain their validity in higher courts. This decision is significant for businesses navigating sales tax regulations and reinforces the principle that procedural adherence is critical in tax matters.... |
| 2001 SLD 1189, 2001 PCRLJ 1634 | Criminal Miscellaneous No.74 of 2001 , decided on 04.05.2001 | In the case of Iqbal vs. The State, the Peshawar High Court addressed the procedural limitations on revising its own orders under the Criminal Procedure Code. The petitioner sought a review of a previous order that had canceled his anticipatory bail. The Court emphasized that it could not review its own decisions once signed, except to correct clerical errors. This ruling reinforces the concept of functus officio, where a court's power to alter its judgments ceases once they are finalized. The decision underscores the importance of adhering to the established legal framework to maintain judicial integrity and prevent abuse of process. The case highlights critical aspects of criminal law and procedural justice in Pakistan, including the interpretation of Section 369 and Section 561-A of the Criminal Procedure Code, as well as relevant sections of the Penal Code. This case serves as a significant reference for future cases involving the review of court orders, emphasizing the need for cl... |
| 1998 SLD 1619, 1998 PLC 1499 | Appeal No. 1329 of 1994 , decided on 23.02.1998 | In the case of Khalid Siddique vs. Additional Chief Secretary, the Service Tribunal of Punjab addressed the appeal regarding adverse remarks in the A.C.R. of Mr. Siddique, an Excise and Taxation Officer. The tribunal highlighted significant internal contradictions in the assessment of Mr. Siddique's performance, noting that he was described as a mature and balanced individual while simultaneously facing remarks that portrayed him as inefficient and disobedient. The tribunal emphasized the lack of concrete evidence to support the negative assessments, leading to the conclusion that the remarks could not be sustained. The decision to expunge the adverse remarks was rooted in the principles of fairness and justice, ensuring that civil servants are evaluated based on substantiated claims rather than conjecture. This case reinforces the importance of transparent evaluations in public service and the need for specific evidence when making adverse remarks. The ruling is significant for civil ... |
| 2015 SLD 460, 2015 PCRLJ 197 | Criminal Appeal No. 75 of 2011 , decided on 25.05.2013 | This case revolves around the accusation of kidnapping under the Pakistan Penal Code against Ghulam Hussain. The Lahore High Court reviewed the evidence presented, focusing on the testimony of the complainant and the alleged abductee, Mst. Aneela Ambreen. The prosecution claimed that the appellant had abducted the complainant's daughter for the purpose of forcing her into marriage. However, the court found substantial inconsistencies in the testimonies and concluded that the alleged abductee had left her home voluntarily. The judgment emphasized the importance of credible evidence in criminal proceedings and highlighted the legal standards required to convict an individual of serious offenses such as kidnapping and abduction. The decision to acquit Ghulam Hussain underscores the principle of 'innocent until proven guilty', reaffirming the necessity for the prosecution to establish guilt beyond a reasonable doubt. Notably, the case touches upon themes of personal agency, consent, and th... |
| 2020 SLD 844, 2020 PTD 1001, (2020) 122 TAX 305 | W.P. No. 12283 of 2020 , decided on 09.03.2020 | This case revolves around the rejection of advance tax estimates submitted by NATIONAL POWER PARKS MANAGEMENT COMPANY under the Income Tax Ordinance, 2001. The Lahore High Court, presided by Justice ASIM HAFEEZ, ruled that the Federal Board of Revenue acted within its jurisdiction when it rejected the petitioner's tax estimates on the grounds that they did not meet the necessary requirements as outlined in the law. The court highlighted the importance of adhering to the statutory provisions regarding advance tax computations, reinforcing the principle that taxpayers must provide sufficient evidence to support their claims. The decision underscores the legal framework governing tax assessments and the responsibilities of taxpayers to comply with established regulations.... |
| 2004 SLD 2467 = 2004 PCRLJ 1228 | Criminal Miscellaneous No. 1477/B of 2004 , decided on 05.05.2004 | In the case of Shakil Haider and others vs. The State, the Lahore High Court addressed the petitioners' request for bail after their arrest in connection with FIR No. 335. The court meticulously reviewed the circumstances surrounding the alleged offenses, which included serious charges such as murder and attempted murder under the Penal Code. The petitioners contended that they were falsely implicated due to mala fide intentions from the complainant party, and the investigations conducted by various police officers corroborated their claims of innocence. Notably, the court pointed out the absence of any recovered firearms or evidence linking the petitioners to the crime scene. This case underscores the importance of thorough investigative procedures and the rights of individuals to seek bail when the evidence does not convincingly establish their guilt. The ruling also highlights the legal standards applied in determining bail eligibility and the necessity for further inquiries into th... |
| 2006 SLD 2477 = 2006 SCMR 485 | Civil Petition No.2130-L of 2003 , decided on 24.01.2006 | This case revolves around the disciplinary proceedings against Shakeel Ahmad, who was subjected to penalties by the Government of Punjab under the Punjab Civil Servants (Efficiency and Discipline) Rules, 1975. The original penalty imposed by the Authorized Officer was later reviewed by the Provincial Secretary, leading to further inquiries and a harsher penalty. The Punjab Service Tribunal ruled that the Provincial Secretary acted beyond his authority in reviewing the earlier penalty without proper procedural compliance. The Supreme Court upheld the Tribunal's decision, emphasizing the importance of rule of law and due process in administrative actions. The case highlights key aspects of civil service discipline, authority, and procedural integrity, making it significant for legal professionals and public administrators alike.... |
| 1981 SLD 521, 1981 SCMR 921 | Civil Petition for Special Leave to Appeal No. 145 , decided on 08.04.1981 | In the case of Ahmad Khan and others vs. Muhammad Din and others, the Supreme Court of Pakistan addressed a petition seeking special leave to appeal against a decision by the Lahore High Court regarding the West Pakistan Consolidation of Holdings Ordinance. The petitioners contended that their land was not allocated properly under the consolidation scheme, arguing that they had not been given specific land as entitled. The Court ruled that the petitioners had received land according to their entitlement and that their objections did not warrant the cancellation of the consolidation scheme for the entire village. The Court emphasized that the objections raised were without factual basis and upheld the decisions made by the lower courts. This case underscores the importance of adhering to legal procedures in land consolidation cases and highlights the limitations of objections raised without substantial evidence.... |
| 2001 SLD 707, 2001 SCMR 1 | Civil Petition No. 1168 of 1997 , decided on 20.10.1998 | This case revolves around the recovery of a bank loan by the Pakistan Industrial Credit and Investment Corporation Ltd. (PICIC) from Hafiz Brothers (PVT.) LTD. The initial decree was passed by the Banking Tribunal against the petitioners due to their failure to appear in court, despite being served appropriately. The petitioners contested the validity of the proceedings, particularly due to the involvement of a deceased party, Mst. Inayat Begum. The Supreme Court ultimately upheld the High Court's decision, stating that while the suit against the deceased was invalid, it did not preclude the Tribunal from determining the liability of the heirs. This case highlights critical aspects of banking law, procedural validity, and the ramifications of legal actions against deceased individuals, making it significant within the context of banking and civil procedure in Pakistan.... |
| 1991 SLD 42, 1991 PTD 149 | , decided on 10.01.1989 | This case revolves around the imposition of penalties under the Income Tax Act for the assessment years 1967-68 and 1968-69. The court examined the jurisdiction of the Inspecting Assistant Commissioner to levy penalties and the implications of limitations outlined in section 275 of the Act. The decision highlights the legal framework surrounding the assessment process and the timeline for imposing penalties, making it essential reading for tax law practitioners. The case reaffirms that the timeline for penalty imposition is closely tied to the completion of assessments, demonstrating the intricate relationship between tax assessments and penalties. Keywords: Income Tax, Penalty, Jurisdiction, Limitation, Assessment Years.... |
| 2024 SLD 4654, 2024 PLJ 311 | C.P. No. 946 of 2022 , decided on 13.11.2023 | In the case of C.P. No. 946 of 2022, the Supreme Court of Pakistan addressed a dispute regarding the partition of land under the Punjab Land Revenue Act, 1967. The petitioners, led by Syed Ghazanfar Ali Shah, challenged a consent order issued by the Member, Board of Revenue, which allowed for the partitioning of certain lands. The petitioners argued against the partition, claiming it would adversely affect their rights as they were in possession of the land. However, the Court found this argument unpersuasive and dismissed the petition, labeling it as frivolous and vexatious. The ruling underscored the importance of compliance with judicial orders by revenue authorities and highlighted the detrimental impact of unnecessary litigation on the legal system. The Court imposed heavy costs on the petitioners, reinforcing the principle of accountability in legal disputes. This decision serves as a precedent in upholding the rule of law and ensuring that rightful claims are respected in land p... |
| 2005 SLD 2448 = (2005) 276 ITR 411 | Tax Appeal Nos. 539 of 2003 and 90 of 2004 , decided on 23.12.2004 | This case revolves around the interpretation and application of the Income-tax Act, specifically concerning the assessment of undisclosed income following a search operation. The Gujarat High Court addressed procedural deficiencies in the assessment process, emphasizing the importance of the principles of natural justice. The court found that the Assessing Officer made improper additions to the income of Nitin P. Shah based on insufficient evidence and without providing adequate opportunity for defense. It also highlighted the requirements for invoking section 158BD, which governs block assessments in search cases, mandating that the Assessing Officer must have prior satisfaction of undisclosed income belonging to another person before proceeding. The court's decision is significant for tax practitioners as it underscores the necessity for compliance with legal provisions and fair treatment in tax assessments. This ruling is expected to influence similar cases regarding the assessment ... |
| 2003 SLD 1095, 2003 PLC 1252 | Appeal No. 224 of 1999 , decided on 21.04.2003 | This case revolves around the administrative actions taken against a civil servant, Abdul Ghani Shaikh, who faced major penalties including compulsory retirement due to allegations of misconduct, specifically bogus and double allotments of plots while serving as Administrator of the Works Cooperative Housing Society. The Sindh High Court found that the approval for the penalties was invalid as the Advisor to the Chief Minister acted beyond lawful authority, leading to a significant decision that highlights the importance of adhering to constitutional mandates in administrative processes. The court not only provided relief to the appellant but also set a precedent regarding the necessity for lawful authority in disciplinary actions against civil servants. This case underscores the critical balance between administrative discipline and legal compliance, making it a key reference point in civil service law within Pakistan.... |
| 1990 SLD 111, 1990 PTD 873, (1991) 63 TAX 16 | Constitutional Petition No. D 1236 of 1987 , decided on 07.06.1990 | In the landmark case of Jennings Private School vs. Income Tax Officer, the Sindh High Court addressed significant issues regarding the validity of tax assessments and the jurisdictional authority of the Income Tax Officer. The petitioner challenged the notice issued under Section 65 of the Income Tax Ordinance, asserting that it was issued without lawful authority. The Court underscored that despite the presence of an alternate remedy, it retained the discretion to intervene when the actions of the tax authority were found to be unjust and lacking lawful basis. This case sets a precedent for ensuring due process in tax assessments and reinforces the rights of taxpayers against arbitrary actions by tax officials. Keywords such as 'Income Tax Act', 'constitutional jurisdiction', and 'tax assessment validity' highlight the core legal principles involved, making this case relevant for those studying tax law and constitutional rights in Pakistan.... |
| 2010 SLD 909, 2010 PLJ 517 | Crl. Misc. No. 15408-B of 2009 , decided on 15.01.2010 | In the case of Crl. Misc. No. 15408-B of 2009, the Lahore High Court addressed the bail application of petitioner Muhammad Ashraf, who sought post-arrest bail in a case involving multiple serious charges under the Pakistan Penal Code, including theft and rioting. The court highlighted the critical issues of the case, including the significant delay in filing the FIR, which raised doubts about the prosecution's case. The involvement of numerous accused, many of whom had been declared innocent, further complicated the prosecution's position. The court's decision was rooted in the principles of justice and the presumption of innocence, emphasizing that the prosecution failed to provide compelling evidence against the petitioner. This case underscores the importance of timely reporting of crimes and the challenges faced by the prosecution in cases with multiple defendants. Keywords like 'bail application', 'criminal procedure', 'Pakistan Penal Code', and 'high court decision' are essential... |
| 1962 SLD 311 = (1962) 44 ITR 332 | Case Referred No. 30 of 1959 , decided on 29.03.1961 | This case involved the interpretation of the Income-tax Act, specifically section 41 regarding the taxation of income received by trustees on behalf of beneficiaries. The Sahebzadas of Sarf-e-khas Trust was established to provide for the descendants of 'H', with funds allocated for maintenance, scholarships, and charitable purposes. The central issue was whether the income received by the trustees could be taxed under the maximum rate due to the indeterminate nature of the beneficiaries' shares. The court concluded that the provisions of the Income-tax Act were applicable, and the tax should indeed be levied at the maximum rate since the individual shares of beneficiaries were not specified. This case highlights the complexities surrounding trusts and taxation, particularly in cases where beneficiary shares are not clearly defined. Keywords related to trust law, income tax, and beneficiary rights are critical for legal professionals and scholars studying similar cases.... |
| 1981 SLD 267, 1981 SCMR 381 | Civil Petition for Special Leave to Appeal No. 109 , decided on 14.02.1981 | This case revolves around a civil petition for special leave to appeal concerning the rejection of a plaint due to a deficiency in court-fee. The petitioners filed a suit for possession by pre-emption but failed to pay the full court-fee required, leading to a preliminary objection from the defendants. The Lahore High Court upheld the objection, prompting the petitioners to seek relief from the Supreme Court. The Supreme Court's ruling emphasized the strict adherence to procedural rules, particularly regarding court-fees, and highlighted the consequences of mala fides conduct in legal proceedings. The court's decision serves as a critical reminder of the importance of meeting legal obligations within stipulated timeframes, ensuring that litigants cannot exploit procedural leniency after deadlines have passed. This case is significant in the context of civil procedural law and the enforcement of court-fee regulations.... |
| 2015 SLD 2061, (2015) 112 TAX 100, (2015) 232 TAXMAN 78 | W.P. (C) Nos. 1334 OF 2015 AND 1934, 1935, 2326, 2 , decided on 19.05.2015 | In the landmark ruling by the Delhi High Court on May 19, 2015, the court examined the constitutional validity of Section 254(2A) of the Income Tax Act, 1961, particularly focusing on the amendments made by the Finance Act, 2008. The core issue revolved around the restriction imposed on the Income Tax Appellate Tribunal's ability to extend stay orders beyond 365 days, irrespective of whether the delay was attributable to the assessee. The High Court's decision emphasized the importance of maintaining a fair judicial process, highlighting the arbitrary nature of the amendment which effectively rendered the right of appeal illusory for compliant assessees. The ruling underscored that the Tribunal retains the authority to extend stay orders in deserving cases, ensuring that the legal rights of assessees are protected. The case reaffirms the principles of justice and equity within the framework of tax law, making it a significant reference point for future litigation and legal interpretati... |
| 1994 SLD 1020, 1994 SCMR 2046 | Civil Petition No. 1012-L of 1992 , decided on 08.01.1993 | The case revolves around the interpretation of the Evacuee Property and Displaced Persons Laws (Repeal) Act and its implications on jurisdiction post-repeal. The Supreme Court of Pakistan dealt with the complexities of property disputes, focusing on the procedural aspects of law following the repeal of specific legislations. Key legal principles were evaluated, including the conditions under which a Settlement Commissioner can exercise authority and the timelines that dictate jurisdictional competency. The decision underscores the need for clarity in legal proceedings involving repealed laws, setting a precedent for future cases. This case is significant for legal practitioners navigating property law and jurisdictional challenges in Pakistan, offering insights into the Supreme Court's stance on administrative authority and legislative changes.... |
| 2014 SLD 2741, 2014 PLD 152 | Constitutional Petitions Nos. 774, 775, 937, 943 o , decided on 06.05.2014 | This case involves multiple constitutional petitions filed in the Balochistan High Court against interlocutory orders of election tribunals established under the Representation of the People Act, 1976. The petitions were heard by a larger bench due to conflicting decisions on whether such petitions could be entertained under Article 199 of the Constitution. The petitioners argued for the right to challenge interlocutory orders while the respondents contended that such challenges were not permissible. Ultimately, the court ruled against the petitioners, highlighting the legislative intent to ensure swift resolution of election disputes and the necessity of following the established appeal process. Key legal principles established include the exclusivity of the election tribunal's decisions and the limited scope of judicial review under Article 199 concerning election matters. This case reinforces the significance of adhering to procedures set forth in electoral law and aims to maintain ... |
| 2024 SLD 4730, 2024 PLJ 38 | Crl. P. No. 150-L of 2023 , decided on 20.06.2023 | In the case of Crl. P. No. 150-L of 2023, the Supreme Court of Pakistan addressed issues related to pre-arrest bail under the Criminal Procedure Code and the Pakistan Penal Code. The petitioner, Saad Zia, was accused of participating in an armed attack resulting in injuries to several individuals. However, the court found that the allegations were generalized and lacked concrete evidence against the petitioner. It was noted that he was empty-handed during the incident, and the mere fact of being named in the FIR did not establish guilt. The court ruled in favor of the petitioner, underscoring the fundamental right to liberty and the necessity for thorough investigation before determining culpability. This ruling reinforces the legal principle that accusations must be substantiated by evidence, particularly in cases involving serious charges like murder and attempted murder.... |
| 2003 SLD 1090, 2003 PCRLJ 447 | Criminal Bail Application No. S-688 of 2001 , decided on 07.11.2001 | In the case of Criminal Bail Application No. S-688 of 2001, the Sindh High Court addressed the issue of pre-arrest bail for the applicant, Ghulam Nabi, who was implicated in a serious allegation of misappropriation and defalcation of funds amounting to Rs. 7,75,250. The court critically examined the circumstances surrounding the filing of the FIR, which was lodged two years after the alleged misconduct occurred. The judges noted that such a delay raised serious questions about the motivations behind the complaint and the integrity of the evidence. The applicant's counsel argued that the FIR was vague and lacked definitive proof linking the applicant to the alleged crime. The court's decision to grant bail reflects a broader legal principle that emphasizes the presumption of innocence and the necessity for the prosecution to establish a credible case before denying bail. The ruling serves as a significant precedent in criminal law, reinforcing the need for prompt action in legal proceed... |
| 1986 SLD 2285, 1986 PLC 774 | 674/952 of 1984 , decided on 12.06.1985 | This case revolves around a dispute concerning the seniority of Executive Engineers in the Punjab Irrigation Department. The appellants, Sh. Nazir Ahmad and Muhammad Sharif Khan, contested their placement on a seniority list dated August 1, 1984, arguing that they were unfairly ranked junior to other temporary engineers. The case hinged on interpretations of the Punjab Service Tribunals Act, particularly section 4 regarding limitations on appeals. The Tribunal found that the appellants had failed to challenge previous lists published in 1972 and subsequent years, thus rendering their appeal time-barred. The decision highlighted the critical nature of timely legal action in administrative disputes and reinforced the concept that individuals cannot ignore orders they believe are void without risking the loss of their rights. Consequently, the appeal was dismissed, emphasizing the necessity for diligence in legal proceedings and the implications of accepting appointment conditions, includ... |
| 1982 SLD 1583, 1982 PLC 656 | KAR-74 of 1982 , decided on 18.03.1982 | This case revolves around the appeal filed by Mehrban Khan against the dismissal of his grievance petition by the IVth Labour Court. The crux of the matter lies in the interpretation of the Industrial Relations Ordinance, particularly section 25-A, which pertains to the limitation period for filing a grievance petition following termination of employment. The appellant contended that he had timely served grievance notices, yet the Labour Court determined that the notices were not filed within the required timeframe, leading to the dismissal of the case. The ruling emphasizes the importance of adhering to procedural timelines in grievance proceedings. The decision highlights the legal standards governing employment termination and grievance petitions in Pakistan, providing clarity on the obligations of both employers and employees under the law.... |
| 1952 SLD 27, 1952 PLD 523 | Second Appeal No. 300 of 1950 , decided on 27.06.1952 | In the case of Second Appeal No. 300 of 1950, the Lahore High Court dealt with the issue of res judicata in the context of a declaratory suit under Punjab custom. The plaintiffs, Ali and others, had previously compromised a suit regarding land ownership, but failed to fulfill the terms of the compromise. A subsequent suit was brought by another reversioner, Ali, challenging the earlier decision. The court found that the original plaintiffs had not acted in a representative capacity and their compromise did not prevent other reversioners from filing their suits. The ruling highlighted the importance of bona fide actions by plaintiffs in representative suits and clarified that adverse decisions from previous suits could be contested if the original suit was not conducted fairly. This case underscores the legal principles surrounding reversionary rights and the necessity for equitable treatment in compromises related to property disputes.... |
| 2013 SLD 1197 = 2013 PTD 1335 | I.T.As. Nos.4324/LB, 4997/LB to 5000/LB of 2005, 1 , decided on 07.01.2013 | This case revolves around the appeals filed by Prime Commercial Bank Limited against the assessments made by the Commissioner Inland Revenue under the Income Tax Ordinance, 2001. The case highlights critical aspects of tax law, particularly the need for 'definite information' when amending tax assessments. The Tribunal's decision underscores the principle that disagreements with judicial interpretations cannot be used as a basis for tax assessments. Furthermore, it discusses the classification of expenses as either capital or revenue, a significant topic for businesses seeking tax deductions. The Tribunal's rulings reinforce the importance of adhering to established legal precedents and ensure that taxpayers are treated fairly under the law. This case is pivotal for financial institutions and tax practitioners as it sets a precedent for handling similar tax disputes in the future.... |
| 1985 SLD 1507, 1985 PLC 62 | Appeal No. 16 of 1983 , decided on 31.03.1984 | In the case of MULAZIM HUSSAIN vs. GOVERNMENT OF SIND, the Service Tribunal addressed serious allegations of corruption against the appellant, an Additional District and Sessions Judge. The Tribunal meticulously reviewed the inquiry process initiated by complaints from the District Bar Association, which accused the judge of accepting bribes and compromising justice in his court. Key witnesses included senior advocates who testified about their clients' experiences with the appellant, reinforcing the claims of corrupt practices. The Tribunal concluded that the evidence overwhelmingly supported the charges, leading to the dismissal of the appeal. The case highlights the importance of judicial integrity and the mechanisms in place to address misconduct within the judiciary. Keywords for SEO include 'judicial misconduct', 'corruption in judiciary', 'service tribunal decisions', 'Sindh High Court cases', and 'legal accountability'.... |
| 2016 SLD 3301 = 2016 PCRLJ 1170 | Criminal Appeals Nos. 1410 of 2012 and 213 of 2014 , decided on 23.11.2015 | This case revolves around Haji Zafar Abbas, who was convicted under the Control of Narcotic Substances Act, 1997, for drug trafficking. The Lahore High Court, in its ruling, highlighted critical inconsistencies in the prosecution's evidence, particularly concerning the color of the narcotics and the procedures followed by the Chemical Examiner. The court emphasized that the prosecution's case was riddled with contradictions, which created reasonable doubts about the accused's guilt. As a result, the court overturned the conviction, emphasizing the importance of reliable and consistent evidence in narcotics cases. Legal practitioners and scholars may find this case significant in understanding the evidentiary standards required in drug-related offenses, as it underscores the necessity for thorough and transparent analysis in forensic investigations. The decision reinforces the principle that the burden of proof lies with the prosecution, and any lapse in this duty can lead to acquittal.... |