Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1985 SLD 995, (1985) 152 ITR 238 | 19 of 1979 , decided on 01.01.1985 | This case revolves around the interpretation of sections 271 and 274 of the Income-tax Act, 1961, particularly concerning the validity of penalty notices issued for concealment of income and the provision of inaccurate particulars. The High Court addressed whether the notice was rendered invalid due to the ITO's failure to strike off inappropriate language. The court concluded that as long as the notice effectively informed the assessee of the penalty proceedings, its validity was intact. The case highlights the significance of adhering to procedural norms while ensuring that the principles of natural justice are observed. The court's ruling reinforces the necessity for clear communication in legal notices while also mandating a thorough review of the applicability of legal provisions regarding penalties. This case serves as a precedent for future interpretations of similar issues in tax law, emphasizing both compliance with procedural requirements and the importance of fair representa... |
| 2016 SLD 2713 = 2016 PCRLJ 491 | Criminal Appeals Nos. 692, 743 of 2006, P.S.L.A. N , decided on 17.04.2015 | In the case of Maqbool Arshad @ Sajjad Hussain and others vs. The State, the Lahore High Court addressed serious allegations of murder and attempted murder under the Penal Code. The appellants were accused of involvement in the murder of Naveed Alam during an altercation related to agricultural land. The court highlighted the prosecution's failure to present compelling evidence, including the lack of forensic support and the unreliability of eyewitness testimonies. The case illustrates the critical role of credible evidence in criminal proceedings and the legal principle that the burden of proof lies with the prosecution. Keywords such as 'murder acquittal', 'eyewitness reliability', 'criminal procedure', and 'benefit of doubt' are significant in understanding the implications of this ruling. The court's decision to acquit the appellants reinforces the foundational legal principle that an accused is presumed innocent until proven guilty beyond a reasonable doubt. This case serves as an... |
| 1973 SLD 647, (1973) 91 ITR 166 | IT REFERENCE CASE No. 9 OF 1970 , decided on 14.06.1972 | In the case of 'Commissioner of Income-tax v. Bangalore Woollen, Cotton and Silk Mills Co. Ltd.', the Mysore High Court addressed the eligibility of a donation made in kind for tax exemption under section 88 of the Income-tax Act, 1961. The assessee, a public limited company, donated cloth valued at Rs. 6,834 to charitable institutions during the accounting year 1964. Initially, the Income-tax Officer disallowed the claim, stating that the donation was made in kind rather than cash. However, the Appellate Assistant Commissioner and subsequently the Income-tax Appellate Tribunal ruled in favor of the assessee, citing a precedent from the Bombay High Court. The court acknowledged the cancellation of an earlier circular by the Central Board of Direct Taxes but maintained that the previous legal interpretation should prevail, emphasizing the need for a practical approach to donations made in kind. Ultimately, the court affirmed that the assessee was entitled to the deduction, reinforcing t... |
| 1973 SLD 412, 1973 PLC 16 | Civil Appeal No. 11 of 1968 , decided on 19.09.1972 | This case revolves around the dismissal of a workman, Muhammad Ashraf, by Messrs Pakistan Cables Ltd. The Pakistan Cables Employees' Union contested Ashraf's dismissal, leading to industrial disputes and proceedings under the Industrial Disputes Ordinance, 1959. The Sindh High Court addressed the interpretation of 'concerned' in relation to workers involved in disputes, emphasizing the need for a liberal interpretation to maintain industrial harmony. This decision highlights the importance of understanding the rights of workers and conditions under which employers can dismiss employees, especially during ongoing disputes. The ruling reinforces the binding nature of industrial court awards on all parties involved, ensuring that the provisions of the Industrial Disputes Ordinance are upheld. Key terms include 'industrial dispute', 'dismissal', 'conciliation proceedings', and 'workers' rights'.... |
| 2024 SLD 4368, 2024 SLD 883 | Civil Appeal No.3-L of 2016 , decided on 17.04.2024 | The Supreme Court of Pakistan ruled on a civil appeal concerning the promotion of police officers under the Police Rules, 1934. The case involved Waris Ali, who sought proforma promotion to the ranks of Assistant Sub-Inspector (ASI) and Sub-Inspector (SI) based on the promotion dates of his juniors. The Court determined that the promotion process must adhere strictly to Rule 19.25, which requires police officers to complete specific training courses to qualify for advancement. The ruling highlighted the importance of training and capacity building within the police force, emphasizing that promotions should not be influenced by legal disputes. This decision is crucial for maintaining the integrity and effectiveness of law enforcement in Pakistan. The Court's judgment aims to foster a disciplined and capable police force that prioritizes training over litigation, ensuring that officers are equipped with the necessary skills for their roles. The ruling serves as a precedent for future cas... |
| 2002 SLD 1340, 2002 SCMR 1176 | Civil Petition No. 97-L of 2002 , decided on 11.03.2002 | This case revolves around the legal proceedings initiated by Tariq Iqbal regarding the confiscation of foreign currency under the Customs Act. The case details the journey from the initial confiscation of USD 127,000, the subsequent legal battles, and the eventual ruling by the Supreme Court of Pakistan which emphasized the need for due process and accountability within governmental departments. Key issues included the legality of the currency's sale and the responsibilities of Customs officials. The Supreme Court's decision underscored the importance of lawful authority and procedural integrity in administrative actions, serving as a precedent for future cases related to customs and administrative law. The case is significant for understanding the intersection of customs regulations and constitutional law, particularly in the context of the rights of individuals against governmental actions.... |
| 1980 SLD 137, 1980 PCRLJ 1 | Criminal Revision No. 409 of 1979 , decided on 10.06.1979 | This case revolves around the interpretation of the Criminal Procedure Code regarding exemptions from personal appearance in court. The Lahore High Court addressed the issue of Muhammad Hussain, who had been appearing in court for over two years and was represented by counsel. The court found that the trial court had erred in not providing sufficient reasoning for denying the exemption from personal appearance. The ruling emphasized that individuals on bail should not be unnecessarily burdened with mandatory appearances when their presence can be ensured. This case highlights the balance between the rights of the accused and the requirements of the judicial process, advocating for a more humane approach to judicial proceedings. It underscores the significance of allowing representation through counsel to prevent overcrowding and maintain dignity within the courtroom. The application of sections 537 and 540A of the Criminal Procedure Code was central to the court's decision, promoting t... |
| 1999 SLD 542, 1999 SCMR 2610 | Civil Petition for Leave to Appeal No.854-L of 199 , decided on 05.08.1998 | In the case of Civil Petition for Leave to Appeal No.854-L of 1997, the Supreme Court of Pakistan dealt with a significant issue regarding land acquisition under the Land Acquisition Act (I of 1894). The petitioners, representing the Government of Punjab, challenged the Lahore High Court's order that mandated the provision of alternative land to Abdul Rehman Shaukat, the respondent, whose land was acquired without compensation. The Supreme Court, upholding the principles of justice, fairness, and constitutional rights under Articles 23 and 24 of the Constitution of Pakistan (1973), found that the High Court's order was appropriate and could not be interfered with. The decision reinforced the importance of compensation for landowners and the necessity of adhering to legal protocols during land acquisition processes. This case highlights the ongoing issues surrounding land rights, government authority, and individual entitlements, making it a relevant topic in discussions about property ... |
| 1981 SLD 1292, 1981 PLD 240 | , decided on 20.04.1981 | In the case of Nazir alias Jeera vs The State, the Supreme Court of Pakistan dealt with a critical issue regarding bail under the Criminal Procedure Code. The petitioner sought bail after previous bail had been canceled due to serious allegations of attempting to suborn evidence. The court examined the circumstances surrounding the bail applications, the relevant provisions of law, and the implications of misleading the court. The ruling underscored the necessity for transparency and adherence to legal protocols in the judicial system. This case highlights the balance between individual rights and the integrity of the judicial process, making it significant within legal discourse. Keywords include 'bail application', 'Criminal Procedure Code', 'Supreme Court', 'legal integrity', and 'judicial process'.... |
| 1976 SLD 48 = (1977) 35 TAX 231 | Civil Appeal No. 1101 of 1969 , decided on 08.04.1976 | In Civil Appeal No. 1101 of 1969, decided on April 8, 1976, the Supreme Court of India addressed a significant issue under the Wealth Tax Act, 1957 concerning the taxation of property inherited by a Hindu undivided family governed by the Dayabhaga school. The appellant, represented by senior advocate S.T. Desai and his team, contested the assessment of wealth tax levied on the estate of the deceased, Bireswar Chatterjee, following his death intestate. The respondents, including Bishwanath Chatterjee and others, were argued to be liable individually for wealth tax based on their defined shares in the inherited property. The court, presided over by Chief Justice A.N. Roy and other esteemed judges, analyzed the definitions within the Wealth Tax Act, particularly focusing on Sections 2(m) and 3, to determine the concept of 'net wealth' and 'belonging to the assessee.' The judgment delved into the implications of the Dayabhaga school, highlighting the distinction between unity of possession... |
| 1988 SLD 830, 1988 PLC 63 | Appeal No. 67)./385 of 1985 , decided on 25.07.1987 | In the case of the Service Tribunal, Sindh, the appellant, ABDUS SATTAR, challenged adverse remarks in his Annual Confidential Report (A.C.R.) under the Punjab Service Tribunals Act (IX of 1974). The tribunal reviewed the evidence and found that the negative evaluations were contradicted by the appellant's performance, where he had successfully concluded the majority of his cases. The tribunal ruled that the remarks were vague and unjustified, setting a precedent for the fair treatment of civil servants in performance evaluations. The decision emphasizes the significance of a thorough and balanced appraisal process to ensure that public servants are not unfairly branded based on isolated incidents. This ruling is crucial for maintaining morale and integrity within the civil service sector. The keywords relevant to this case include 'Punjab Service Tribunals Act', 'adverse remarks', 'A.C.R.', 'performance evaluation', and 'judicial review'.... |
| 1987 SLD 778, 1987 SCMR 1940 | Civil Appeals Nos. 807 and 809 of 1984 , decided on 26.10.1986 | This case revolves around the appeals made by Aijaz Ahmad Sheikh against the Water and Power Development Authority (WAPDA) concerning his removal from service. The Supreme Court of Pakistan deliberated on the jurisdiction of the Service Tribunal in relation to WAPDA's actions and whether the Tribunal could interfere with WAPDA's orders under the existing laws. The Court highlighted the importance of due process in employment matters and the necessity for charges of misconduct to be substantiated before severe penalties are enacted. The decision is significant for establishing the role of the Service Tribunal in ensuring fairness in employment disputes within government authorities. The case also underscores the necessity for clarity in the application of laws governing public service employment, particularly in light of the provisions outlined in the Service Tribunals Act and the WAPDA Act. Legal practitioners and advocates in the field of employment law should take note of the implica... |
| 2015 SLD 2375, 2015 CLC 1418 | Revision Application No. 175 of 2010 , decided on 19.12.2014 | In the case of Pakistan National Shipping Corporation through Secretary versus Pioneer Steel Mills Ltd., Revision Application No. 175 of 2010 was adjudicated by the Sindh High Court on December 19, 2014. The applicant, a statutory body of the Federal Government, sought to recover arrears of rent amounting to Rs.215,286.20 related to Room No.606 located on the 6th floor of Muhammadi House, I.I. Chundrigar Road, Karachi. Despite previous judgments in favor of the applicant, the respondent challenged the suit's maintainability, citing the absence of a resolution from the Board of Directors authorizing the filing of the suit and the improper execution of the power of attorney. Judge Hasan Feroz meticulously analyzed the submissions, focusing on the adherence to the Civil Procedure Code, 1908. Specifically, the case hinged on Order XXIX, Rule 1, which mandates that any pleading in suits involving a corporation must be signed and verified by authorized personnel, such as the Secretary or a ... |
| 2021 SLD 1410, 2021 SCMR 1064 | Civil Petition No. 283-K of 2020 , decided on 08.03.2021 | In the case of Muhammad Sajjad v. Federation of Pakistan, the Supreme Court of Pakistan addressed the legality of a transfer order under the Cantonment Servants Rules. The petitioner challenged the transfer, arguing it was contrary to the terms of service. However, the court found that the petitioner had accepted the transferability clause in his appointment letter, which established that such transfers were lawful. The court reiterated that transfers are within the authority's discretion and are part of the employment terms. Previous rulings on similar matters were cited, reinforcing the court's stance that challenges to transfer orders based on previously settled issues are not sustainable. This case underscores the importance of understanding employment contract terms and the legal framework governing public servants' transfers, providing clarity on the enforcement of transferability in civil service positions.... |
| 2016 SLD 2558 = 2016 PCRLJ 1635 | Cr. B.As. Nos. 1538 and 2245 of 2014 | This case pertains to multiple bail applications filed by public officials accused of facilitating the illegal release of prisoners through forged documents. The Sindh High Court, presided over by Justice Abdul Rasool Memon, evaluated the applications against the backdrop of serious allegations under the Criminal Procedure Code and the Prevention of Corruption Act. The court ruled that the nature of the offenses committed by the applicants, which included aiding the escape of dangerous criminals, warranted the refusal of bail. The decision underscored the importance of accountability for public officials and the need to maintain the integrity of the judicial system. The case reflects broader issues of corruption within the criminal justice system and the challenges faced by the courts in addressing such offenses. The ruling serves as a precedent for future cases involving similar allegations of misconduct by public servants.... |
| 2017 SLD 795, 2017 PLC 275 | Constitutional Petition No. (S)111 of 2015 , decided on 25.10.2016 | In the landmark case of Constitutional Petition No. (S)111 of 2015, the Balochistan High Court addressed the complex legal issues surrounding laches and the appointment rights within the Federal Levies. The petitioner, Muhammad Hassan Khan son of Hotan, filed the petition seeking his rightful appointment to the position of Levies Sepoy, a post vacated following the tragic demise of his father on December 27, 1996. According to the Federal Levies Rules, 1938, the petitioner was purportedly entitled to succeed his late father in the vacant post. However, instead of honoring this entitlement, the respondent appointed an individual named Sakwan, son of Hazar Khan, in 1998. The petitioner argued that his appointment was unjustly overlooked, asserting his preferential right based on the established rules of succession within the Federal Levies. He highlighted that despite numerous official correspondences advocating for his rightful placement, his claims were disregarded, leading to his pro... |
| 1999 SLD 911, 1999 PLC 424 | KAR-31 to 34 and 39 of 1999 , decided on 31.05.1999 | This case revolves around the appeals filed by employees of Messrs H. Nizam Din & Sons (PVT.) LTD. regarding their retrenchment due to the company's financial difficulties. The Labour Appellate Tribunal, Sindh, examined the circumstances under which these employees were terminated and evaluated the adherence to the 'last come, first go' principle. The Tribunal concluded that the retrenchment was justified as the employees could not identify any juniors retained post-retrenchment, which is a standard requirement in such cases. Legal precedents were cited to support the Tribunal's decision, reinforcing the notion that economic challenges permit employers to make difficult workforce decisions while complying with existing employment laws. The ruling emphasizes the balance between employee rights and employer needs in labor relations, a significant theme in industrial relations law. The case highlights important keywords such as retrenchment, industrial relations, employment law, and the r... |
| 1990 SLD 1980, (1990) 184 ITR 123 | D-2741 of 2016 | In the case of Seksaria Biswan Sugar Factory Ltd. v. Inspecting Assistant Commissioner, the Bombay High Court examined the validity of reassessment proceedings initiated by the Income Tax Officer (ITO) under section 147(b) of the Income-tax Act, 1961. The core issue revolved around the cancellation of approval for a charitable institution to which the petitioner made a significant donation. The ITO had initially allowed the deduction based on this approval, but later attempted to reassess the case after the approval was revoked with retrospective effect. The court concluded that the retrospective withdrawal of approval did not furnish a valid basis for the ITO's belief that the petitioner's income had escaped assessment, thus quashing the reassessment. This case underscores the importance of valid grounds for tax reassessment and the implications of retrospective legislative actions in tax law.... |
| 2023 SLD 1979 | Succession Appeals Nos.03 and 04 of 2021 , decided on 29.10.2021 | In the case of Succession Appeals Nos.03 and 04 of 2021, the Balochistan High Court addressed the issue of inheritance concerning pensionary benefits under Islamic law. The appellants, claiming to be distant relatives of the deceased Abdul Khaliq, sought a share in his pension after his passing on October 6, 2020. The court determined that the pension was not part of the deceased's estate and therefore not subject to inheritance laws. The ruling emphasized that pensions are governed by specific statutes and do not form part of the deceased's 'tarka'. The decision referenced previous judgments that supported the view that pension benefits are not heritable. Consequently, the court dismissed the appeals, reinforcing the legal principle that pensions are not inherited property but rather a grant to the legal heirs designated by statute. Key terms in this case include 'Succession Act', 'inheritance law', and 'pension benefits', which are trending topics in the context of succession and est... |
| 2008 SLD 181, 2008 PTD 1901 | Complaint No. 110 of 2004 , decided on 12.06.2004 | In the case involving ACCOMPANY SURGICAL against the Secretary of the Revenue Division, the Federal Tax Ombudsman addressed a complaint regarding the improper charging of income tax on imported raw materials. Despite the complainant providing a valid exemption certificate, the Deputy Collector Customs charged income tax, claiming the certificate was presented after the assessment. This case highlights the significance of compliance with the Income Tax Ordinance, 2001, particularly Section 148, which allows for exemptions on imports under specific conditions. The Ombudsman identified issues of maladministration due to the Customs Department's failure to address the complainant's requests for clarification. The Ombudsman emphasized the need for procedural improvements to prevent future occurrences of such issues. This case serves as a critical reference for understanding the interaction between tax law and customs regulations, providing insight into the responsibilities of tax authoritie... |
| 1995 SLD 956, 1995 PLD 339 | Writ Petition No. 11978 of 1994 , decided on 29.03.1995 | In the pivotal case of Sadiq Hussain vs. Lahore Development Authority, the Lahore High Court adjudicated Writ Petition No. 11978 of 1994, addressing significant issues surrounding land allocation, property rights, and administrative justice. The petitioner, Sadiq Hussain, challenged the Lahore Development Authority's (LDA) decision to revoke plot allocations that were initially exempted under the Lahore Development Authority Act of XXX of 1975. This legal battle centered on the Authority's authority to withdraw plot allocations without providing adequate notice or justifiable reasons, such as defective titles or non-compliance with financial and construction obligations. The court meticulously examined relevant legal frameworks, including the Constitution of Pakistan (1973), Article 199, and the General Clauses Act (X of 1897), highlighting the inviolability of vested rights once allocations are approved and possession is granted. During the hearing on March 28, 1995, presided over by ... |
| 2020 SLD 2127, 2020 SCMR 1966 | Criminal Petitions Nos. 534 and 513 of 2019 , decided on 17.09.2020 | In the significant case of Khalid Naseer and Others vs. The State, the Supreme Court of Pakistan tackled complex issues surrounding the conviction of the accused under Section 302(b) of the Penal Code, concerning intentional murder (Qatl-i-amd). The case revolved around the murder of Raja Saifullah Khan, who was shot multiple times by Khalid Naseer. Key evidence included eyewitness testimonies and the timeline of events leading to the victim's death. The court scrutinized the medical examination timing, the motive linked to ongoing litigation between the parties, and the credibility of the eyewitnesses. Despite arguments from the defense suggesting a lack of evidence due to the complainant's absence, the court upheld the conviction based on consistent testimonies and the circumstances surrounding the incident. This case highlights the judicial process in addressing serious criminal offenses while considering the nuances of evidence and legal representation.... |
| 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... |