Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2004 SLD 982, 2004 SCMR 639 | C.P. No.556-K of 2001 , decided on 30.11.2001 | In the case of C.P. No.556-K of 2001, the Supreme Court of Pakistan addressed the issue of appointment against advertised posts in the civil service, specifically for the position of Sub-Inspector of Police. The petitioners had successfully passed the required qualifications, including written tests and interviews, and were recommended for appointments by the Selection Committee. However, they were deprived of their appointments due to external political pressures that favored other candidates. The Supreme Court reaffirmed the High Court's decision, which directed the authorities to issue appointment letters to the petitioners, emphasizing the need for adherence to proper procedures in civil service appointments. This case highlights the significance of transparency and accountability in government hiring processes, ensuring that qualified candidates are not unjustly overlooked due to political influence. Keywords such as 'civil service appointments,' 'Supreme Court of Pakistan,' 'legi... |
| 1984 SLD 601, 1984 SCMR 669 | Civil Appeal No. 177 of 1979 , decided on 21.04.1984 | In the landmark case of Civil Appeal No. 177 of 1979 decided by the Supreme Court of Pakistan, the court addressed critical issues surrounding land reforms and the jurisdiction of the Federal Land Commission. The case arose from a dispute over the produce index unit values assigned to land in Kaghan Valley, which were contested by landowners. The Supreme Court found that the Federal Land Commission had correctly exercised its revisional powers, as the Provincial Land Commission lacked the authority to alter the produce index values that had been determined under the law. This decision reinforced the principles of jurisdiction in land reform cases, clarifying the roles and responsibilities of the Federal and Provincial Land Commissions. The ruling also ensured that landowners' rights to compensation under previous regulations were upheld, maintaining a balance between regulatory authority and landowners' entitlements. The case is a significant reference point for future land reform liti... |
| 1986 SLD 616, 1986 SCMR 775 | Civil Petition for Special Leave to Appeal No. 670 , decided on 09.09.1981 | This case revolves around a family settlement and the subsequent challenge to property alienation under the West Punjab Muslim Personal Law. The case emphasizes the binding nature of family arrangements made in 1933 and the inability of heirs to contest such arrangements retrospectively. The Supreme Court of Pakistan upheld the decisions of the lower courts, which had consistently found that the petitioners had consented to the earlier alienation of property. The judgment highlights the principles of estoppel in family law and the limitations of legal claims based on retrospective application of law. The court reaffirmed the importance of respecting family settlements and maintaining the integrity of agreements made by parties involved in property rights. This case serves as a critical reference for understanding family law and property rights in the context of Muslim personal law in Pakistan.... |
| 2002 SLD 1131, 2002 SCMR 235 | Civil Appeal No.329 of 1999 , decided on 16.06.2001 | In the case of Civil Appeal No.329 of 1999, the Supreme Court of Pakistan examined the application of the Punjab Pre-emption Act and the requirements for establishing Talb-i-Muwathibat. The case arose when Muhammad Mal Khan, the appellant, sought possession of land through pre-emption, claiming a superior right based on co-sharership. The original trial court had decreed the suit, but the appellate court dismissed it, leading to this appeal. The Supreme Court affirmed the appellate court's dismissal, emphasizing the importance of producing witnesses to validate claims of pre-emption. The decision highlights the legal principles surrounding pre-emption suits and the evidentiary standards required to prove Talb-i-Muwathibat. This case serves as a significant reference point for future pre-emption claims, illustrating the necessity for robust evidence in legal proceedings. Keywords: Punjab Pre-emption Act, Talb-i-Muwathibat, Supreme Court of Pakistan, pre-emption suits, evidentiary standa... |
| 2022 SLD 2102, (2022) 126 TAX 363 | W.P. No. 78490 of 2021 , decided on 16.12.2021 | The Lahore High Court case W.P. No. 78490 of 2021 involved a constitutional petition aimed at obtaining an injunction against the recovery of outstanding tax amounts. The petition was dismissed on the grounds of incompetency as the petitioner had not provided sufficient evidence regarding the pending appeal. The court reiterated the importance of following procedural requirements under Article 199 of the Constitution of Pakistan, particularly regarding the conditions for granting interim injunctions. This case highlights the significance of maintaining the integrity of the tax recovery process while ensuring that taxpayers' rights are upheld. The court referred to several precedents to reinforce its decision, including the need for proper judicial assistance in cases involving jurisdictional questions. This ruling serves as a critical reminder for petitioners to adequately present their cases and ensure that all relevant information is disclosed to the court to avoid dismissal based on... |
| 2024 SLD 2838, 2024 CLC 49 | Civil Revision No.18764 of 2022 , decided on 11.10.2022 | In this case, the Lahore High Court addressed the procedural inadequacies surrounding the transfer of a civil suit. The petitioners, Muhammad Yaqoob and others, faced dismissal of their suit for lack of evidence, which was attributed to the transfer of the case without proper notice. The Court highlighted the importance of adhering to procedural rules designed to protect the rights of parties involved in litigation. The decision reinforced the principle that justice should not be hindered by technicalities, and that proper notice is essential when cases are administratively transferred. Ultimately, the High Court's ruling aimed to ensure that the petitioners had a fair chance to present their evidence, thus upholding the integrity of the legal process.... |
| 1984 SLD 1888, 1984 PLC 1445 | Case No. 4811353 of 1983 , decided on 23.01.1984 | In the case of Syed Wasiq Arshad vs. The Governor of Punjab, Lahore, the Service Tribunal addressed a dispute regarding seniority among civil servants under the Punjab Civil Servants Act (VIII of 1974). The case revolved around the promotion and seniority of Syed Wasiq Arshad and Muhammad Saeed, both serving in the Directorate of Labour Welfare. The Tribunal examined the legality of the Governor's decision to confer pro forma promotion to Muhammad Saeed, which affected the established seniority of Syed Wasiq Arshad. The Tribunal concluded that the Governor's actions were justified to ensure fairness and equity in the promotion process. This ruling underscores the significance of administrative justice in civil service matters and highlights the powers vested in the Governor to address grievances that arise from procedural irregularities. The case serves as a crucial precedent in the realm of civil service law, particularly concerning the interpretation of seniority rights and the scope... |
| 2001 SLD 2427 = 2001 CLC 713 | Suit No.1338 and Civil Miscellaneous Application N , decided on 09.12.1999 | This case revolves around a dispute between Messrs Huffaz Seamless Pipe Industries Ltd. and Allied Bank of Pakistan Limited regarding the recovery of loans and the bank's actions to label the plaintiff as a defaulter. The plaintiff sought an interim injunction to prevent the bank from declaring them as defaulters to the State Bank of Pakistan, arguing that the amounts claimed were incorrect and not yet adjudicated by a competent authority. The court emphasized the importance of protecting genuine businesses from undue harassment by financial institutions while reiterating that the determination of liabilities must precede any punitive actions. This case highlights crucial aspects of banking law, the rights of borrowers, and the obligations of banks in managing default claims. The decision serves as a reminder of the legal protections available to businesses facing financial distress and the need for due process in loan recovery actions.... |
| 2021 SLD 659, 2021 PLD 41 | 1075-D of 2019 , decided on 14.09.2020 | This case involves a writ petition filed under Article 199 of the Constitution of the Islamic Republic of Pakistan, 1973, challenging the dissolution of marriage by the Family Court. The petitioner, Asif Raza Masih, contended that the Family Court lacked jurisdiction to decide on matters involving non-Muslims. The High Court emphasized the necessity of proper evidence in cases of marital dissolution, especially under Christian personal law, where the bond of marriage is considered permanent. The decision ultimately clarified the jurisdiction of Family Courts in Pakistan, allowing for the consideration of non-Muslim matters and ensuring that judicial processes adhere strictly to the legal standards required for marriage dissolution. The case highlights the importance of evidence in family law and the need for courts to properly frame issues and record evidence before arriving at a decision. This ruling is significant for family law practitioners and advocates working in the domain of ma... |
| 1985 SLD 2136, 1985 PLC 785 | 501/445 of 1983 , decided on 17.06.1984 | In the case of S. Muhammad Qasim Rizvi vs. Commissioner, Bahawalpur Division, the Service Tribunal dealt with an appeal regarding adverse remarks recorded in the appellant's Annual Confidential Report (ACR). The appellant challenged these remarks, citing malice from the Reporting Officer, Mr. B. A. Farooqi. However, the Tribunal found that the Reporting Officer had provided detailed and substantiated reasons for the remarks, which were also countersigned by a higher authority. The Tribunal emphasized that the appellant failed to provide evidence of any malice and noted the Reporting Officer's credibility as an eyewitness. The case highlighted issues of civil service conduct, accountability, and the integrity of reporting mechanisms within government offices. Ultimately, the Tribunal dismissed the appeal, affirming the legitimacy of the adverse remarks, and underscoring the importance of maintaining standards in public service. This case is significant for understanding the procedures o... |
| 2001 SLD 30, 2001 PTD 189, (1999) 238 ITR 473 | I.T.As. Nos. 28 to 50 with 57 of 1999 , decided on 16.03.1999 | The case revolves around the Income Tax Act and the registration of five educational firms in Gujarat. The Assessing Officer initially deemed the firms as non-genuine, claiming they were fronts for KGD. However, upon appeal, the Commissioner of Income-tax (Appeals) found the firms to be legitimate, a view subsequently upheld by the Income-tax Appellate Tribunal. The High Court highlighted that the findings of fact cannot be overturned unless they are proven to be perverse or unreasonable. The ruling underscores the importance of evidence in tax matters and the legitimacy of educational institutions in the face of scrutiny. Key terms include 'Income Tax Act', 'benamidars', and 'genuine firms', which are crucial for understanding tax law and its application in real-world scenarios, especially in education-related cases.... |
| 1992 SLD 213, 1992 PTD 1485, (1992) 195 ITR 386 | Income-tax References Nos. 447 of 1977 and 295 of , decided on 25.04.1991 | The case of Indian Hume Pipe Co. Ltd vs. Commissioner of Income Tax revolves around the interpretation of profits from the sale of land and whether they should be classified as business income or capital gains. The Bombay High Court examined the facts surrounding the transactions, including the history of land purchases and the nature of the company's business. The court emphasized the importance of understanding the intent behind the transactions, applying several criteria to distinguish between investment and trading activities. Ultimately, the court concluded that the company's actions were indicative of investment rather than trading, resulting in a decision favorable to the assessee. This case highlights key principles regarding the classification of income in tax law and the significance of intent in determining tax liabilities.... |
| 2007 SLD 180, 2007 SCMR 1367, (2007) 96 TAX 139, 2007 PTD 1656 | C.A. Nos.1388 and 1389 of 2002, 410 to 418 of 2005 , decided on 15.02.2007 | In this landmark case decided by the Supreme Court of Pakistan, the central issue revolved around the interpretation of subsection (2) of section 4 of the Central Excise Act, 1944. The court examined whether excise duty should be included in the retail price fixed by manufacturers for the purposes of determining the value upon which the excise duty is levied. The court concluded that excise duty is a distinct levy and should not be conflated with retail prices. By dismissing the appeals, the court reinforced the principle of avoiding double taxation and clarified the definitions of 'tax' and 'duty' within the framework of the law. This case serves as a precedent for future interpretations of taxation laws in Pakistan, ensuring clarity and fairness in the taxation process.... |
| 1989 SLD 2204, (1989) 176 ITR 180 | D-2741 of 1971 | In this landmark case, the Calcutta High Court addressed the validity of partnership deeds involving minors under the Income-tax Act, 1961. The court ruled that the absence of a guardian's signature on a partnership deed does not invalidate the partnership if a minor is admitted to its benefits. Additionally, the court clarified that requiring a minor to contribute capital does not preclude the registration of the partnership. This case underscores the legal framework governing partnerships and minors, providing essential insights for tax practitioners and legal advisors. Understanding the implications of minor involvement in partnerships is crucial for compliance with the Income-tax Act, ensuring effective partnership management, and navigating tax liabilities. This case serves as a precedent for similar disputes regarding partnership registration and the rights of minors within such agreements.... |
| 2023 SLD 6936, 2023 PLJ 173 | Const. P. No. S-985 of 2023 , decided on 20.10.2023 | This case revolves around the application of the Sindh Rented Premises Ordinance, 1979, specifically Section 13 concerning ejectment petitions. The petitioner, ALI TASLEEM, contested the decision of the lower courts regarding the delay in rent payments, which he admitted occurred due to economic conditions. The Sindh High Court, presided over by Justice Muhammad Junaid Ghaffar, upheld the findings of the lower courts, emphasizing the limited scope of constitutional jurisdiction. The decision highlights the importance of adhering to rent payment obligations and clarifies the boundaries of review in writ petitions. This case serves as a significant precedent in landlord-tenant disputes, particularly concerning the enforcement of rental agreements and the implications of delayed payments, making it relevant for both legal practitioners and tenants alike.... |
| 2017 SLD 1721 = 2017 PLC 587 | Writ Petition No. 516 of 2015 , decided on 19.03.2015 | In the case of Writ Petition No. 516 of 2015, the Peshawar High Court addressed the issue of the unlawful cancellation of appointment orders for jail warders. The petitioners, having successfully navigated a rigorous selection process, were abruptly terminated after a mere 19 days of duty. The court underscored the importance of adhering to the principles of natural justice, asserting that any action affecting an individual's rights must be executed in compliance with established legal standards. The ruling highlighted the significance of transparency and accountability in public service appointments, condemning the arbitrary exercise of authority that undermines the rule of law. This case serves as a critical reminder of the necessity for lawful procedures in government recruitment processes and the protection of individual rights against unlawful administrative actions.... |
| 2007 SLD 3426, 2007 PLJ 924 | C.A. No. 1086 of 2004 , decided on 17.04.2007 | This case revolves around the principles of pre-emption in civil law, specifically focusing on the procedural aspects of deposit requirements under the Civil Procedure Code, 1908. The Supreme Court of Pakistan addressed the critical question of whether an appellate court can extend the time for depositing pre-emption money once a decree has been issued with explicit conditions. The Court ruled that the default clause in the decree was self-operative, meaning that the failure to meet the deposit deadline automatically resulted in the dismissal of the suit. The case highlights the essential legal doctrine that obligations set forth in court decrees must be strictly followed to ensure judicial efficiency and uphold the rule of law. Key legal precedents were referenced to support the decision, emphasizing the necessity for parties to act diligently in compliance with court orders. This ruling strengthens the framework for pre-emption cases and serves as a guiding principle for future litig... |
| 2003 SLD 594 = 2003 SCMR 1230 | Criminal Petitions for Leave to Appeal Nos.507/L a , decided on 21.04.2003 | In the case of HASHMAT ULLAH and others versus THE STATE, the Supreme Court of Pakistan addressed the grave matter of murder that occurred in broad daylight. The court evaluated the evidence presented, including eyewitness accounts and medical reports that confirmed the nature of the injuries inflicted on the victim, Aziz Jehan Khan. The court emphasized the importance of credible testimony, noting that the relationship of a witness to the victim does not automatically discredit their account if it inspires confidence. The decision highlighted that the absence of a clear motive does not diminish the gravity of the crime or the culpability of the accused under the provisions of the Penal Code. Ultimately, the court upheld the lower court's decision, reinforcing the legal consequences of engaging in premeditated murder. This case serves as a crucial reference for future legal interpretations of evidence and motive in murder cases, emphasizing the principle that clear, credible evidence c... |
| 2024 SLD 2713, 2024 PLC 211 | Civil Petition No.3186 of 2020 , decided on 05.10.2023 | This case involves the Supreme Court of Pakistan's decision regarding a civil servant's discharge from service under the Police Rules. The petitioner, Junaid Wazir, contested the dismissal of his appeal by the Punjab Service Tribunal on the grounds of limitation. The Tribunal had ruled that the departmental appeal was not maintainable as per Rule 12.21, which does not provide for appeals against discharge orders. However, the Supreme Court emphasized the importance of the right to make representations under Section 21 of the Punjab Civil Servants Act, 1974, which allows aggrieved civil servants to seek redress. The Court's ruling underscores the principles of natural justice and the necessity for fair treatment in administrative proceedings. This case highlights the intersection of administrative law and civil service regulations, reinforcing the need for transparency and fair hearing in disciplinary actions against public servants.... |
| 2001 SLD 2150, 2001 PLC 198 | Appeal No. 12 (228) of 1999 , decided on 16.02.2000 | In the case before the National Industrial Relations Commission, the appeal was lodged by the Airways Employees Union of Pakistan International Airlines Corporation against the cancellation of its registration. The cancellation order was based on allegations that the union failed to conduct elections and submit annual returns as required by the Industrial Relations Ordinance. The Chairman of the Commission ruled that the union had ceased to exist due to non-compliance with these obligations. However, the union contested the decision, arguing that it had held elections and submitted necessary documents. The Commission found that the union was not properly notified of the cancellation and did not receive a show cause notice prior to the action taken against it. The court ruled in favor of the union, restoring its registration while allowing the possibility of future proceedings for cancellation if warranted. This case underscores the importance of due process and the rights of unions in ... |
| 2010 SLD 661, 2010 CLD 1550 | Writ Petition No.17037 of 2009 , decided on 06.07.2010 | In the case of Hameed Khan & Co. vs. Institute of Chartered Accountants of Pakistan, the Lahore High Court addressed the issue of the Quality Control Review (QCR) process under the Chartered Accountants Ordinance of 1961. The petitioner, a firm of Chartered Accountants, contested the decision of ICAP to conduct a QCR after one year instead of the prescribed two and a half years. The court ruled that the Institute, as a professional body, acted within its regulatory powers to ensure high standards of auditing among its members. The judgment highlighted the importance of maintaining international standards in the auditing profession and upheld the Institute's right to enforce quality reviews based on identified deficiencies in the petitioner's audits. The decision serves as a precedent for the regulatory authority of professional bodies in managing compliance and quality assurance within their respective fields, emphasizing accountability and professionalism. Keywords such as Chartered A... |
| 2017 SLD 1861, 2017 PLD 142 | C.M.As. Nos. 204 and 233 of 2017 in C.R.P. No. 474 , decided on 20.01.2017 | This case addresses significant legal principles regarding the constitution of Benches in the Supreme Court of Pakistan. The ruling clarifies the exclusive authority of the Chief Justice in determining Bench composition, emphasizing that litigants cannot dictate their preferred Bench for hearings. The case also examines the Supreme Court Rules, specifically regarding review petitions, highlighting the procedural requirements for such applications. The decision is pivotal for understanding judicial procedures within the Supreme Court and reinforces the judiciary's independence and authority. The implications of this ruling are far-reaching, ensuring that the judicial process remains robust and free from undue influence. Keywords include Supreme Court, Bench constitution, judicial independence, review petitions, Chief Justice authority.... |
| 1988 SLD 1741, (1988) 173 ITR 552 | D-2741 of 1988 , decided on 01.01.1988 | This case revolves around the taxation of income derived from leasing property under the Income-tax Act, 1961. The primary issue at hand was whether the rental income from leasing out the Jackson Hotel should be classified as business income. The Income-tax Officer initially assessed the rental income as business income; however, the Commissioner later deemed this assessment erroneous, prompting a recomputation under sections 22 and 23. The Tribunal ultimately ruled in favor of the assessee, classifying the income as profits and gains of business. The case highlights the legal intricacies involved in determining the nature of income derived from leasing arrangements versus other forms of property income, shedding light on the implications for tax liability. It serves as a significant precedent for similar cases, emphasizing the importance of accurate assessment and interpretation of tax laws.... |
| 2014 SLD 2726, 2014 PLC 351 | Constitutional Petitions Nos. 226, 425 of 2012, 72 , decided on 26.06.2014 | This case revolves around the constitutionality of the Industrial Relations Act, 2012, which was challenged by various trade unions and workers' federations. The Balochistan High Court upheld the Act, asserting that it falls within the legislative authority of Parliament as it pertains to trans-provincial establishments. The court highlighted the necessity of a standardized approach to labor relations across different provinces, arguing that fragmented trade union representation could lead to confusion and undermine workers' rights. The court also addressed the status of NADRA Employees Union and ruled that trade unions representing federal entities like NADRA must comply with federal laws, rendering any provincial registration void. This decision emphasizes the need for clarity in labor laws and the protection of workers' rights in a federal context, making it a significant ruling in the landscape of labor relations in Pakistan.... |
| 1986 SLD 1797, (1986) 161 ITR 820 | IT REFERENCE No. 417 OF 1979 , decided on 18.06.1986 | In the landmark case of Alkali & Chemical Corpn. of India Ltd. vs. Commissioner of Income Tax, the Calcutta High Court addressed the issue of business expenditure under the Income-tax Act, 1961, specifically focusing on Section 37(1). The case revolved around the allowability of interest paid on an overdraft account used for business operations. The court emphasized that as long as the net profit exceeded the income-tax liability, the interest should be considered a permissible deduction. This ruling is significant for businesses as it clarifies the treatment of financial borrowings in relation to tax liabilities. It reinforces the principle that funds utilized for tax payments must be sourced from profits, not borrowings, thus impacting future tax strategies for corporations. This decision also cites several precedents, establishing a solid legal foundation for similar cases. Keywords: Income-tax Act, business expenditure, tax liabilities, corporate finance, financial borrowings.... |
| 2011 SLD 2043, 2011 SCMR 505 | Suo Motu Case No. 18 of 2010 , decided on 25.01.2011 | This case entails a significant legal examination of the actions taken by the FIA regarding public procurement violations. The Supreme Court of Pakistan intervened to address concerns about the lack of progress in the investigation into the NICL case, which involved large sums of public money. The court's decision mandated that the FIA take decisive action against those shielding the accused from arrest and called for accountability at all levels. The ruling serves as a potent reminder of the judicial system's role in safeguarding public interest and enforcing compliance with legal standards. Key players in this case included senior advocates and government officials, underscoring the intersection of law and governance. The court's insistence on transparency and adherence to the rule of law resonates with ongoing discussions about corruption and accountability in public service, making this case particularly relevant in contemporary legal discourse.... |
| 1959 SLD 376, 1959 PLD 45 | Civil Appeal No. 67 of 1958 , decided on 23.12.1958 | In the landmark case of Civil Appeal No. 67 of 1958, the Supreme Court of Pakistan addressed critical issues surrounding the Sind (Requisition of Land) Act (XLVI of 1947) and the principles of natural justice. The case arose when the Chief Commissioner of Karachi requisitioned three flats owned by Mrs. Dina Sohrab Katrak without providing her an opportunity to be heard. The Supreme Court found that the right to appeal under Section 10(1) of the Act inherently includes the right to be heard, as the denial of such an opportunity violates fundamental principles of justice. The court ruled that the previous decision to dismiss the appeal without a hearing was void, thus mandating a rehearing. This case underscores the necessity of fair hearings in administrative decisions affecting property rights, reinforcing the principle that no person should face deprivation of liberty or property without an adequate opportunity to defend their interests. This ruling aligns with the broader legal princ... |
| 2024 SLD 2963, 2024 SCMR 1085 | Criminal Petition No.887-L of 2013 , decided on 17.04.2024 | This case revolves around a criminal petition challenging the acquittal of the respondent in a murder trial. The Supreme Court examined the evidence presented, focusing on the credibility of witness testimonies, which were largely from individuals related to the deceased. The court identified multiple contradictions in the accounts provided by the witnesses, raising doubts about their reliability. Moreover, the prosecution's failure to produce forensic evidence regarding the weapon used in the crime, along with the unexplained presence of the witnesses at the crime scene, led to the conclusion that the prosecution did not meet the burden of proof required for a conviction. The court highlighted the necessity of independent corroborating evidence in cases involving interested witnesses, reinforcing the principle that capital punishment cannot be based solely on uncorroborated testimonies. The decision emphasizes the significance of thorough investigations and the use of forensic science... |
| 1993 SLD 1457, 1993 PLC 714 | Appeal No. 38 of 1992 , decided on 29.09.1992 | In the case of Tasdiq Waris, the Service Tribunal of Sindh examined the dismissal of a police officer on charges of misconduct and inefficiency. The appellant, Tasdiq Waris, was dismissed after allegations linked him to the theft of two motor vehicles. However, the tribunal found that the necessary evidence to support these allegations was lacking. The tribunal stressed the importance of legal proof in disciplinary proceedings, asserting that mere moral conviction was insufficient for punitive action. The ruling called for a reevaluation of the procedures governing police discipline, particularly in light of the growing concerns regarding corruption and misconduct within law enforcement. The case highlights the ongoing need for reform in police practices and the establishment of clear guidelines to ensure fair treatment of officers under investigation. The decision serves as a precedent for future cases involving allegations against police personnel, reinforcing the principle that char... |
| 2014 SLD 2364, (2014) 367 ITR 65 | IT APPEAL No. 43 OF 2012 (O & M) , decided on 18.02.2014 | This case revolves around an appeal by Ravinder Pal Singh against an order from the Income-tax Appellate Tribunal regarding the assessment year 2005-06. The primary issues were centered on the genuineness of donations claimed by the appellant and whether the Tribunal had erred in its findings. The appellant argued that the Tribunal ignored substantial evidence regarding donations collected from the UK Sangat for Gurudwara Sahib. However, the court upheld the Tribunal's decision, emphasizing the need for credible evidence to substantiate claims of cash credits under section 68 of the Income-tax Act. The ruling highlights the importance of proper documentation and the necessity of producing witnesses for cross-examination to validate claims of financial transactions. The case serves as a crucial reference for future tax disputes involving the legitimacy of donations and the burden of proof placed on the assessees. Keywords such as 'Income-tax Act', 'donations', 'tax appeal', and 'Punjab ... |
| 1990 SLD 124, 1990 PLJ 446 | Civil Misc. Appeal No. 4 of 1988 , decided on 29.05.1990 | In the case of Civil Misc. Appeal No. 4 of 1988, the Sindh High Court addressed a dispute over agricultural land ownership involving appellants Asmat Ali Khan and others against respondents Manzoor Ahmad and another. The case revolved around the application for a temporary injunction under the Civil Procedure Code, focusing on the principles for granting such relief. The court underscored the importance of establishing a prima facie case without delving into the intricate details of the agreements involved. The judgment also referenced the necessity for parties to act equitably. The court's ruling partly allowed the appeal, emphasizing the maintenance of status quo regarding the land in question. This case sheds light on the application of temporary injunctions in civil disputes, highlighting key legal principles that govern such matters, which are crucial for legal practitioners and individuals involved in land ownership disputes. The ruling reinforces the need for transparency and fa... |
| 1981 SLD 1889, (1981) 131 ITR 207 | TAX CASE No. 426 OF 1974 , decided on 11.01.1979 | In the case of Waterfall Estates Ltd. v. Commissioner of Income Tax, the Madras High Court addressed the issue of business expenditure under Section 37(1) of the Income-tax Act, 1961. The court examined the claim for deduction of managing agency commission by the assessee, which derived income from tea estates, coffee estates, and coffee curing works. The crux of the case revolved around whether all these activities constituted a single business or independent businesses. The court concluded that the activities were distinct and therefore necessitated a proportional allocation of the managing agency commission. The ruling emphasized the importance of proving the nature of business activities and highlighted key precedents relevant to the case. This case serves as a significant reference point for understanding the complexities of business expenditure claims in tax law and the importance of maintaining clear distinctions between different business activities to avoid complications in ta... |
| 2002 SLD 1944, 2002 CLC 1230 | R. O. R. No. 1232 of 1988 , decided on 23.07.2001 | This case revolves around the interpretation of tenancy succession under the Colonization of Government Lands (Punjab) Act, specifically Section 19-A. The case emerged after the death of tenant Niamat Ali, who had been granted a temporary lease under a 15-year scheme. Upon his death, the tenancy rights were improperly transferred solely to his brother Rehmat, excluding other legal heirs. The Board of Revenue's ruling emphasized that all legal heirs have a right to succeed the tenancy, reflecting principles of succession under Muslim Personal Law. The court's decision reinstates the legal heirs' rights, ensuring equitable treatment in the transfer of tenancy rights. This case is significant for its implications on property rights and succession laws in Punjab, providing clarity on the rights of legal heirs in tenancy matters. Key terms: tenancy rights, succession, legal heirs, property rights, Punjab, Colonization of Government Lands Act.... |
| 2004 SLD 2263, (2004) 267 ITR 54 | WT REFERENCE NO. 53 OF 1989 , decided on 28.04.2003 | In the case of Commissioner of Wealth Tax v. Ashok Raje Gaekwad, the Gujarat High Court examined the applicability of section 7(4) of the Wealth-tax Act, 1957, to Hindu Undivided Families (HUF). The Court ruled that an HUF can claim benefits under this section even if it had previously claimed exemptions under section 5(1)(ivb). The judgment emphasized the significance of the residential use of the property in question, 'Dhairya Prasad', and reaffirmed the legal status of HUFs as assessable entities under the Wealth-tax Act. This case highlights the legal nuances surrounding wealth tax exemptions and the rights of HUFs in property valuation, offering insights into tax law principles that are relevant for tax practitioners and legal experts. Keywords like 'Wealth-tax', 'HUF', 'property valuation', and 'exemption claims' are essential for understanding the implications of this ruling and its relevance in current tax law discussions.... |
| 1989 SLD 382, 1989 SCMR 34, 1989 SLD 938 | Civil Appeal No. 156 of 1980 , decided on 23.10.1988 | In the landmark case of Civil Appeal No. 156 of 1980, the Supreme Court of Pakistan addressed the complexities surrounding pre-emption rights under the Punjab Pre-emption Act and the Civil Procedure Code. The case arose from a dispute between Sheikh Muhammad and Mst. Hashmat Sultana regarding a transaction that was claimed to be an exchange but was contested as a sale. The Supreme Court ruled that the High Court's reversal of the lower courts' findings was justified, as the evidence clearly established that the transaction was indeed a sale disguised as an exchange. The decision highlighted the importance of accurate legal interpretation and adherence to procedural justice in property transactions. This case serves as a significant precedent in understanding the nuances of pre-emption rights and the interpretation of sales versus exchanges in Pakistani law. Keywords: pre-emption rights, property law, Supreme Court of Pakistan, Punjab Pre-emption Act, Civil Procedure Code, legal precede... |
| 2009 SLD 598, 2009 CLC 1140 | Writ Petition No.698 of 2007 , decided on 13.04.2009 | The Lahore High Court case concerning Writ Petition No.698 of 2007 involved a dispute over the election of Nazim and Naib Nazim for Union Council No.13 in Rawalpindi. The petitioners, Chaudhry IFTIKHAR AHMAD and others, initially won the election but faced challenges from Chaudhry BABAR ALI and others, who filed an election petition claiming that the petitioners had concealed assets. The Election Tribunal ruled in favor of the respondents, disqualifying the petitioners and declaring the respondents as elected officials. However, upon review, the Lahore High Court found deficiencies in the evidence supporting the respondents' claims of notoriety and the doctrine of throw away votes. Ultimately, the court upheld the disqualification of the petitioners but voided the election of the respondents due to insufficient evidence. This case highlights the importance of transparency in electoral processes and the rigorous standards of evidence required to support claims of disqualification in ele... |
| 2002 SLD 2124, 2002 CLD 403 | Writ Petition No. 1837 of 1998 , decided on 12.10.2001 | This case involves a writ petition challenging the decree passed by the Banking Tribunal regarding the recovery of a loan by the National Bank of Pakistan from the petitioners, who had defaulted on their financial obligations. The petitioners argued that the decree was issued without proper service and that the Bank had failed to account for insurance proceeds that should have been applied to their loan. The court found that some defendants had abandoned the proceedings by not replying to show cause notices, and that the decree had attained finality. The court held that the petitioners' delay in filing the writ petition, three years after the decree, constituted laches, and thus the petition was dismissed. This case underscores the importance of timely legal action in the context of banking and financial disputes.... |
| 2020 SLD 260 = 2020 MLD 42 | Writ Petition No. 865 of 2018 , decided on 02.05.2019 | This case revolves around a constitutional petition filed against the acquittal of certain respondents by the Additional Sessions Judge under Section 265-K of the Criminal Procedure Code. The Lahore High Court underscored that the trial court possesses the power to acquit an accused at any stage, provided the court hears both the prosecutor and the accused, records reasons for the acquittal, and concludes that there is no probability of conviction. The court acknowledged the importance of judicial efficiency, particularly in light of the backlog of cases, and emphasized that the trial court must exercise its authority judiciously to prevent unnecessary prolongation of proceedings. The judgment highlighted that the petitioner failed to demonstrate that the trial court acted beyond its jurisdiction or in violation of established legal principles. This case serves as a significant reference for the application of Section 265-K and the principles governing the issuance of writs of certiora... |
| 1939 SLD 52, (1939) 7 ITR 195 | D-2741 of 2016 , decided on 01.01.1939 | In the landmark case of Commissioner of Income-tax v. Tata Sons Ltd., the Bombay High Court examined the complexities of business expenditure under the Income-tax Act, 1961 and the Indian Income-tax Act, 1922. The case revolved around the payment made by Tata Sons Ltd., acting as managing agents, to a financier in return for aiding a company in financial distress. The court analyzed whether this payment could be classified as a deductible business expense. The judges concluded that the payment was necessary for securing finance and thus should be considered a legitimate business expenditure, affirming the rights of managing agents to deduct such payments from their taxable income. This case is significant in the realm of tax law, particularly in defining the boundaries of allowable business expenses, and remains a reference point for similar cases in the future. Keywords: Income-tax Act, business expenditure, allowable deductions, financial management, managing agents, tax law, Tata So... |
| 1986 SLD 771, 1986 SCMR 1198 | Civil Appeal No. 75 of 1975 , decided on 11.03.1986 | This case revolves around the legal complexities of property rights under the Displaced Persons (Compensation and Rehabilitation) Act, particularly regarding the auction of the Malawa Ram Cotton Factory. The Supreme Court of Pakistan examined the validity of documents related to the auction and the claims of both parties. The judgment highlights issues such as evidence examination and the responsibilities of the Settlement Commissioner in determining property rights. The case underscores the importance of thorough documentation in property disputes, especially in cases involving evacuee properties. This decision serves as a precedent in matters concerning the legitimacy of property transfers and the legal standing of claimants in similar disputes. Keywords: property rights, legal complexities, Displaced Persons Act, Supreme Court of Pakistan, evidence examination, property disputes.... |
| 2010 SLD 1035, 2010 PLJ 112 | Execution Appl. No. 24 of 2006 , decided on 03.03.2010 | In the case of Execution Appl. No. 24 of 2006, the Sindh High Court addressed a dispute involving the execution of a decree related to a significant financial obligation. The case highlighted key aspects of the Civil Procedure Code, particularly the provisions concerning the execution of decrees and the sale of assets. The court's decision underscored the principle that execution sales should not be disproportionate to the amount owed, allowing the judgment-debtor to satisfy the decree through a partial sale of assets. The ruling is pivotal for understanding how courts balance the rights of decree-holders with the protections afforded to judgment-debtors, ensuring fair treatment in the execution process. The decision is significant for legal practitioners and stakeholders involved in similar execution applications, emphasizing the judicial caution exercised in asset sales during recovery proceedings.... |
| 2020 SLD 455, 2020 CLD 238 | Special High Court Appeal No. 203 of 2017 , decided on 28.05.2019 | The case revolves around the interpretation of the Financial Institutions (Recovery of Finances) Ordinance, 2001, particularly concerning the rights of borrowers versus those of financial institutions. The Sindh High Court addressed whether a borrower could file an application under Section 16 of the Ordinance, concluding that such applications are exclusive to financial institutions. The court's decision underscores the necessity of adhering to the specialized legal framework governing financial disputes, thus reinforcing the importance of legislative intent in financial recovery processes. This ruling serves as a pivotal reference for both legal practitioners and financial institutions in understanding the boundaries of borrower rights within the context of financial recovery legislation. The court's analysis also touches upon the procedural aspects of civil law, illustrating the intersection of banking law and civil procedure, making this case a significant contribution to the legal... |
| 1997 SLD 657 = 1997 PLC 216 | Revision Petition No. SL-220 of 1996 , decided on 30.06.1996 | In the case of Muhammad Khalil vs. Punjab Road Transport Corporation, the Labour Appellate Tribunal addressed the complexities surrounding an employee's dismissal and the subsequent legal battles that ensued. The Tribunal highlighted the importance of equity and justice in labor disputes, particularly when the employee's livelihood is at stake. The case revolved around the interpretation of the Industrial Relations Ordinance, specifically Section 38(3a), which governs the issuance of stay orders during litigation. The Tribunal's decision to reinstate Khalil underscores the principle that employees should not suffer undue hardship while their cases are pending resolution. This case serves as a critical reference point for labor rights and the judicial process in labor disputes, emphasizing the need for prompt adjudication to prevent prolonged distress for employees. The ruling reinforces the judiciary's role in protecting the rights of workers, ensuring that justice is not only done but... |
| 2022 SLD 907 = 2022 PTD 1051 | Customs Appeal No. K-1819 of 2015 , decided on 20.12.2021 | This case revolves around the appeal filed by M/s. Lucky Cotton Mills (Pvt.) Ltd. concerning the application of the concessionary regime of sales tax under SRO No. 1125(I)/2011. The Customs Appellate Tribunal examined whether the appellant's imports of raw and ginned cotton were eligible for the reduced rate of withholding tax. The court determined that the imported goods did not meet the necessary criteria established in the SRO, which specifically excluded such products from the concessionary benefits. The ruling emphasized the importance of compliance with tax regulations and clarified the powers of customs officials in enforcing tax collection. This decision highlights key aspects of customs law and sales tax legislation, making it a significant reference point for future cases involving textile imports and tax compliance.... |
| 2023 SLD 489, 2023 PCRLJ 387 | Criminal Jail Appeal No. 50 of 2021 , decided on 22.08.2022 | In the case of Abdullah Baloch vs. The State, the Balochistan High Court dealt with a serious criminal matter involving the murder of Bibi Malala, the wife of the appellant, Abdullah. The appellant was charged under various sections of the Penal Code, including 302(b) for murder, and 337-D for causing injuries. The incident, which took place on December 16, 2020, involved brutal attacks where the victim suffered multiple dagger wounds. The case hinged on the testimonies of close relatives and the medical evidence that substantiated the claims of the prosecution. The court emphasized the importance of the injured witness's testimony, which was deemed credible due to her relationship with the accused. Despite the appellant's defense of mental distress, the court found no supporting medical evidence to exonerate him. The prosecution's presentation of direct, circumstantial, and medical evidence led to the conclusion that the appellant was guilty of the crimes charged. Keywords such as 'cr... |
| 2015 SLD 1489, 2015 CLD 521 | Appeal No. 10 of 2012 , decided on 29.11.2013 | The case centers around the appeal filed by Wasi Securities (SMC-Private) Ltd. against the Securities and Exchange Commission of Pakistan's decision to impose penalties due to unlawful share withdrawals and failure to cooperate with regulatory inquiries. The Commission highlighted the company's neglect of its responsibilities towards investors and regulatory compliance, resulting in significant penalties. The appeal was dismissed, reinforcing the importance of adhering to regulations set forth in the Securities and Exchange Commission of Pakistan Act and the Securities and Exchange Ordinance. This case serves as a critical reminder for brokerage firms to maintain transparency and accountability in their operations, particularly in safeguarding investor interests. The ruling underlines the necessity for financial entities to operate within the legal framework established by regulatory authorities, ensuring that all investor claims are addressed promptly and appropriately. Failure to do ... |
| 1986 SLD 562, 1986 SCMR 665 | Criminal Shariat Petition No. K-7 of 1985 , decided on 18.08.1985 | In this significant case, the Supreme Court of Pakistan addressed the grave matter of sexual offenses against minors, specifically sodomy, under the Offence of Zina (Enforcement of Hudood) Ordinance. The case involved a young girl, approximately 7-8 years old, who was assaulted by a neighbor. The court analyzed the evidentiary standards required for conviction, particularly focusing on the victim's testimony and the corroborative accounts from witnesses, including the victim's father. The decision highlighted the importance of understanding terminology used in legal contexts, clarifying that the expression 'Zina' encompasses a broader spectrum of illicit sexual activities, including sodomy. The Court emphasized that the absence of motive for false implication by the victim and her family further strengthened the prosecution's case. Ultimately, the court's ruling served to reinforce the legal protections for vulnerable individuals, particularly minors, in sexual offense cases, ensuring ... |
| 2016 SLD 2615, 2016 MLD 2064 | Criminal Appeal No.S-18 of 2014 , decided on 01.01.2016 | This case revolves around the conviction of Abdul Razzaque for the murder of his wife, Kaz Bano, under the Pakistan Penal Code. The judgment highlights the importance of circumstantial evidence in criminal cases, particularly when direct evidence is lacking. The court meticulously evaluated the circumstances surrounding the crime, including the accused's behavior, the recovery of the body, and the confessions made. The ruling emphasizes the judicial caution required in capital cases and reflects on the principles of mitigating circumstances. The decision ultimately shifts the narrative from a death penalty to life imprisonment, showcasing the court's commitment to justice while considering the nuances of the case. Key phrases include 'murder conviction', 'circumstantial evidence', 'life imprisonment', and 'judicial caution'. These themes resonate with ongoing legal discussions and are critical for understanding the dynamics of criminal law.... |
| 2004 SLD 3211, 2004 PLJ 533 | Crl. P. No. 211 of 2003 , decided on 22.10.2003 | In the case of Haji Aurangzeb v. Mushtaq Ahmad, the Supreme Court of Pakistan addressed critical issues surrounding the Criminal Procedure Code, particularly sections 540-A and 561-A. The case revolved around the application for exemption from court appearance filed on behalf of Muhammad Siddiq, a co-accused who had left the country for employment without the court's permission. The court underscored that exemption from appearance is an exception to the general rule requiring the physical presence of accused individuals during trial proceedings. The ruling emphasized that such exemptions should be granted only under specific conditions and with the necessary authorization from the accused. The Supreme Court ultimately dismissed the petition, reinforcing the principle that the accused must be present to claim exemption and that the absence of the presiding officer does not constitute a valid reason for exemption. This case sheds light on the procedural aspects of criminal trials in Paki... |
| 1967 SLD 516, (1967) 66 ITR 378 | CIVIL APPEAL No. 1395 OF 1966 , decided on 06.04.1967 | In the landmark case of Raja Mohan Raja Bahadur v. Commissioner of Income Tax, the Supreme Court of India addressed critical issues surrounding the accrual of income under the Income-tax Act. The case involved a Hindu undivided family (HUF) engaged in money lending, which received Encumbered Estate Bonds as part payment for a debt. The Court ruled that the receipt of these bonds constituted income for tax purposes, emphasizing that income is recognized upon receipt of the bonds, not upon their sale. This decision clarified the principles governing income recognition for tax purposes, particularly for entities maintaining cash basis accounts. The case is significant in understanding how tax laws apply to the recognition of income from non-cash assets, establishing a precedent for similar cases in the future. Key takeaways from this case include the importance of recognizing income upon receipt of assets, the relevance of the method of accounting used by the taxpayer, and the implication... |
| 2013 SLD 71 = (2013) 108 TAX 35 | ITA No. 1696/LB/2012 , decided on 09.01.2013 | This case revolves around the appeals filed by Hamid Zaman and Seema Aziz against the Commissioner Inland Revenue's decisions for the tax years 2006 to 2008. The Appellate Tribunal highlighted the importance of due process in tax assessments, particularly the necessity for tax authorities to conduct inquiries before imposing additional taxes. The case underscores the legal standards set by the Income Tax Ordinance, 2001, particularly sections related to unexplained income and the requirement of a fair inquiry. The Tribunal's decision reinforces the principle that tax assessments must be grounded in clear evidence and proper procedural adherence, thus ensuring taxpayer rights are protected against arbitrary tax increases. This case serves as a reference point for future tax disputes and highlights the significance of transparency in tax administration.... |
| 2014 SLD 1074, 2014 MLD 23 | C.P. No.S-125 of 2012 , decided on 08.10.2013 | This case revolves around the interpretation of the Sindh Rented Premises Ordinance, 1979, particularly focusing on the relationship between landlord and tenant. Muhammad Anwar, the petitioner, challenged the eviction orders based on his claim of co-ownership of the rented premises. The court found that the relationship of landlord and tenant was well established through evidence, including a rent agreement and payment of rent. The court reiterated that the tenant, having acknowledged the relationship, cannot contest the landlord's title during the tenancy. This case highlights critical aspects of tenancy law, emphasizing the importance of adhering to the terms of tenancy agreements and the legal implications of willful default in rent payments. Key legal principles from the Qanun-e-Shahadat Order, 1984, regarding estoppel were also underscored, affirming that tenants must vacate premises before disputing ownership claims. The decision reinforces the rights of landlords in eviction pro... |
| 1985 SLD 1060, (1985) 153 ITR 98 | TAX CASE No. 207 OF 1978 REFERENCE No. 148 OF 1978 , decided on 19.10.1983 | In the landmark case of Commissioner of Income Tax v. India Motor Parts & Accessories Ltd., the Madras High Court addressed critical issues regarding the reopening of assessments under the Companies (Profits) Surtax Act, 1964. The case focused on section 8, which deals with profits escaping assessment. The court ruled that the Income Tax Officer (ITO) must have concrete information indicating that chargeable profits have escaped assessment for reassessment to be valid. The court emphasized that a mere change of opinion does not justify reopening an assessment. This decision is pivotal in understanding the limitations placed on tax authorities regarding reassessments and reinforces the principle that assessments can only be revisited when new, relevant information is available. This case serves as a significant reference in tax law, especially concerning the rights of taxpayers against arbitrary actions by tax authorities. The ruling highlights the importance of due process and substant... |
| 2024 SLD 4304, 2024 PLC 396 | D-404, D-424, D-431, D-440, D-441, D-446, D-447, D , decided on 31.08.2023 | The case involves a group of petitioners challenging their disqualification from the recruitment process for Prison Constables in Sindh. They alleged favoritism and nepotism, arguing they performed better in tests yet were not selected. The Sindh High Court, however, ruled against the petitioners, stating that the selection committee's discretion is paramount and must not be interfered with by the court unless clear evidence of misconduct is presented. The decision highlights the importance of the integrity of selection processes and the need for candidates to meet all criteria to be eligible for employment. The ruling underscores the principles of fair recruitment practices and the judiciary's role in respecting the authority of administrative bodies in personnel matters.... |
| 2011 SLD 1700, 2011 PLC 648 | Writ Petitions Nos.1928 and 1251 of 2009 , decided on 24.01.2011 | This case revolves around the transfer of the petitioner, an Assistant Vice President at ZTBL, who was abruptly transferred to a remote location in Balochistan. The case highlights issues of employee rights, transfer policies, and the implications of mala fide actions by authorities. The petitioner successfully argued that his transfer was punitive in nature, stemming from his involvement in protests against the mistreatment of fellow employees. The court’s ruling reinforces the principle that transfers should not be used as a tool for retaliation against employees who speak out. This case serves as a significant reference for similar disputes regarding employment rights and the integrity of transfer orders within civil service and banking sectors.... |
| 1986 SLD 2248, 1986 PLC 703 | FD-71 of 1986 , decided on 22.01.1986 | This case revolves around the Industrial Relations Ordinance of 1969, specifically focusing on Section 25-A, which deals with disputes between employers and employees. The pivotal issue was the reversion of a petitioner from a promotion that had been previously granted but later challenged by other employees. The Labour Court restored the petitioner's promotion, while the other workers argued that they were not included in the initial proceedings. The court ruled that since the other employees were not necessary parties at the time of the original decision, the subsequent challenge to the promotion was invalid. The ruling highlights the importance of proper party inclusion in labour disputes and the finality of decisions made without necessary parties present. Keywords include 'Industrial Relations Ordinance', 'Labour Court', 'promotion dispute', and 'employee rights'.... |
| 2009 SLD 2087, (2009) 309 ITR 1, (2009) 177 TAXMAN 483 | WRIT APPEAL NOS. 6259 AND 6562 OF 2003 (T-IT) , decided on 12.09.2008 | This case revolves around the interpretation of section 80RRA of the Income-tax Act, 1961, concerning the eligibility for tax deductions on remuneration received for services rendered outside India. The Karnataka High Court examined the requirement of physical presence outside India as a condition for such deductions. The petitioners, who were technicians and consultants, argued that they should qualify for the deduction despite rendering services from India. However, the court concluded that the legislative intent clearly mandates that the services must be performed outside India to avail of the benefits under section 80RRA. The ruling reinforces the strict interpretation of tax laws and highlights the importance of fulfilling all stipulated conditions to claim deductions.... |
| 2023 SLD 951, 2023 YLR 1054 | Criminal Appeal No. 1450-P of 2019 , decided on 27.01.2022 | In the case of Shahid Murad and Shah Khalid, who were convicted of serious crimes under the Penal Code for their involvement in a violent incident resulting in two deaths and injuries to another party, the Sindh High Court upheld the trial court's decision following a thorough examination of the evidence presented. The case revolved around a dispute rooted in a familial conflict over the elopement of a relative, which escalated into violence. Eyewitness testimonies, corroborated by forensic evidence, established the culpability of the appellants. The court emphasized the importance of reliable eye-witness accounts, the presence of motive, and the medical evidence supporting the prosecution's case. The decision highlights the judiciary's commitment to ensuring justice while maintaining the integrity of the legal process. This case underscores the critical role of eyewitness testimony in criminal proceedings, especially in cases involving violent crimes. It also reflects on the complexit... |
| 1994 SLD 1037, 1994 SCMR 2142 | Civil Petition for Leave to Appeal No. 161 of 1994 , decided on 14.07.1994 | This case revolves around the judicial review power under Article 199 of the Constitution of Pakistan, focusing on the balance between judicial oversight and the executive's investigatory powers. The Supreme Court addressed critical issues regarding the registration of criminal cases against public officials, emphasizing the importance of judicial restraint to uphold the rule of law. The case highlights the lack of immunity for public servants against criminal prosecution, particularly in matters involving misappropriation of public funds. The Court's decision reinforces the principle that the judiciary must not encroach upon the functions of law enforcement agencies. This landmark ruling serves as a precedent for future cases concerning the accountability of public officials and the integrity of the judicial process in Pakistan.... |
| 1976 SLD 255, (1976) 102 ITR 281 | CIVIL APPEAL NO 724 OF 1975 , decided on 05.12.1975 | In the landmark case of Ajantha Industries v. Central Board of Direct Taxes, the Supreme Court of India addressed the procedural requirements under section 127 of the Income-tax Act, 1961. The primary issue was whether the Income-tax authorities must communicate the reasons for transferring an assessee's case to another jurisdiction. The court ruled that the communication of reasons is not just a mere formality but a fundamental aspect of the principles of natural justice. The decision highlights the importance of transparency in administrative actions affecting taxpayers. It reinforces the legal standards that require authorities to provide justifications for their decisions, ensuring that affected parties can seek redress in higher courts if necessary. This case has significant implications for tax law and administrative justice, making it a pivotal reference for future cases involving procedural fairness in the tax system.... |
| 1995 SLD 1074, 1995 PLC 111 | KAR-288 of 1994 , decided on 10.11.1994 | The case revolves around an industrial dispute concerning the promotion of an employee from the position of Programmer to Application Operation Officer at the House Building Finance Corporation, Karachi. The appellant, who was senior to a co-worker, contested the promotion of the junior employee, Irfan Ahmed, based on a test conducted by a Chartered Accountants firm. The case highlights the importance of merit-based promotions as opposed to seniority alone, showcasing the criteria laid out in the corporation's regulations. The Labour Court initially ruled in favor of the appellant, directing the corporation to promote him. However, on appeal, the Labour Appellate Tribunal determined that the promotion of Irfan Ahmed was valid, based on his superior test performance, thereby emphasizing the meritocratic approach in corporate promotions. This case serves as a significant reference for understanding the legal framework surrounding employee promotions in Pakistan, especially regarding the ... |
| 2021 SLD 272, 2021 PLJ 142 | C.R. No. 67657 of 2017 , decided on 09.10.2019 | This case revolves around a dispute regarding the right of passage over Shamlat Deh land. The respondent/plaintiff filed a suit for declaration and injunction against the petitioners/defendants, asserting that they unlawfully blocked access to a passage they had used for many years. The trial court initially dismissed the suit, but the appellate court found substantial evidence supporting the plaintiff's claim, resulting in a decision that reinstated his entitlement to use the passage. The case highlights key legal principles of property rights and the significance of evidence in civil disputes. Legal professionals involved included advocates who specialized in civil procedure and property law. The decision underscores the appellate court's role in reviewing trial court findings and the legal standards applied in such cases. Keywords: property rights, civil procedure, appellate court, legal evidence, passage entitlement.... |
| 1989 SLD 1686, 1989 PLC 1007 | SUK-177 of 1984 , decided on 24.11.1988 | The case involves the National Bank of Pakistan and its former employee, Qurban Ali Channa, who was suspended and later dismissed without proper notice. The Labour Court ruled in favor of Channa, stating that his dismissal was unjustified and that he was entitled to reinstatement and back pay. The Labour Appellate Tribunal upheld this ruling, emphasizing the importance of adhering to statutory provisions regarding suspension and dismissal. The decision highlighted the legal protections afforded to employees under the West Pakistan Industrial and Commercial Employment Ordinance and the Industrial Relations Ordinance, which ensure fair treatment in employment matters. This case serves as a critical reminder of the rights of workers and the obligations of employers in the context of industrial disputes. Keywords: employment law, labour rights, suspension period, reinstatement, grievance petition.... |
| 1999 SLD 556, 1999 SCMR 2636 | Civil Petitions Nos. 496 and 695 to 709 of 1999 , decided on 14.05.1999 | This case revolves around the legal conflict between the Capital Development Authority (CDA) and landowners in Islamabad regarding the implementation of a master plan designating certain lands as a National Park. The CDA objected to constructions made by landowners who had obtained necessary approvals. The Supreme Court held that the CDA's actions were unlawful due to the lack of a prepared scheme for land acquisition as required under the Capital Development Authority Ordinance, 1960. The ruling highlights the importance of proper legal procedures in urban development and the protection of property rights. This case serves as a critical reference for future disputes involving land use and development regulations in Pakistan, ensuring that authorities comply with established laws before taking action against property owners. Keywords include 'urban planning', 'land acquisition', 'property rights', 'legal compliance', and 'Supreme Court of Pakistan'.... |
| 2000 SLD 994, 2000 SCMR 1448, 2000 SLD 1407 | Civil Petition No. 1901-L of 1999 , decided on 29.11.1999 | This case revolves around a civil petition concerning the dismissal of a suit due to the failure of the petitioners to produce evidence. The Supreme Court of Pakistan addressed critical issues regarding res judicata and the implications of dismissals under the Civil Procedure Code. The court's decision emphasizes the importance of recording findings and the rights of parties in challenging mutations of inheritance. The case cites precedents that highlight how dismissals for failure to present evidence are treated as judgments on merits, thereby affecting the ability to file subsequent suits. This case is significant for legal practitioners dealing with civil litigation, particularly in the context of property disputes and inheritance claims, and serves as a precedent for future cases regarding the interpretation of procedural rules under the Civil Procedure Code.... |
| 1982 SLD 303, 1982 SCMR 392 | Civil Petition for Special Leave to Appeal No. 471 , decided on 06.05.1981 | This case revolves around the application of the West Pakistan Urban Rest Restriction Ordinance, specifically regarding default in rent payments. The Supreme Court of Pakistan evaluated the circumstances under which the petitioners, who were tenants, failed to comply with the Rent Controller's directives to deposit arrears. It was determined that the petitioners had an adequate timeframe to make the payments and that the Rent Controller's decision to strike off their defense was justified. The ruling emphasizes the importance of adhering to rent payment schedules and the discretion vested in Rent Controllers to enforce compliance. This case highlights issues around tenant rights, landlord-tenant disputes, and the legal frameworks governing rental agreements in Pakistan, which remain relevant in ongoing discussions about housing laws and tenant protections.... |
| 2020 SLD 216, 2020 PCRLJ 152 | Criminal Acquittal Appeal No. 386 of 2017 , decided on 19.03.2018 | The case revolves around a criminal acquittal appeal concerning allegations of dishonestly issuing a cheque, criminal breach of trust, and common intention under the Pakistan Penal Code. The complainant, Aman Khan, accused Ahtisham Khan and others of misappropriating funds and issuing a dishonored cheque. The court examined the contradictory statements from both the complainant and the accused, leading to the determination that the prosecution did not meet the burden of proof required for conviction. The judgment highlights the critical legal principles surrounding the presumption of innocence and the standards for overturning an acquittal, underscoring the judicial system's commitment to justice and due process.... |
| 1995 SLD 300, 1995 SCMR 1162 | Jail Petition No. 7 of 1991 , decided on 13.02.1994 | This case revolves around the legal implications of a death sentence under the Penal Code and the Constitution of Pakistan. The Supreme Court of Pakistan deliberated on the case of Muhammad Nawaz, who was sentenced to death for a crime under section 302 of the Penal Code. The court's decision emphasized the importance of the amnesty order issued by the President, which grants a reprieve to those sentenced to death prior to a specific date. The ruling clarifies that the petitioner will now face life imprisonment rather than capital punishment, reflecting the evolving interpretations of law and justice in Pakistan. This case highlights critical legal principles concerning capital punishment, the role of presidential amnesty, and the application of statutory provisions in criminal law. Keywords: Supreme Court, death sentence, amnesty order, criminal law, Penal Code, Pakistan.... |
| 2016 SLD 226 | STA No. 1720/LB/2015 , decided on 27.01.2016 | In the case of M/s. Vision Intellect Enterprises vs. The CIR, RTO-II, Lahore, the Appellate Tribunal Inland Revenue addressed an appeal regarding a blacklisting order issued against the registered person. The Tribunal found that the registered person had duly informed the authorities of their new address, yet the show cause notice was sent to the old address. The stock-taking exercise, which was the basis for the blacklisting, had been completed, and the Tribunal ruled that the blacklisting was unwarranted. The decision emphasizes the importance of proper notification and procedural fairness in tax-related matters, highlighting the need for tax authorities to ensure that communications are sent to the correct addresses. This ruling underlines the significance of maintaining accurate records and effective communication channels in tax administration, contributing to a fair legal environment for businesses.... |
| 2003 SLD 300, 2003 PTD 2064, (2003) 88 TAX 211 | W.T.As. Nos.246(IB) to 255(IB) of 2001-2002 , decided on 27.02.2003 | This case revolves around the Wealth Tax Act and the Income Tax Ordinance, focusing on the legal representation of a deceased assessee. A significant aspect of the case was the failure to serve notices to all legal heirs, leading to legal complications in the assessment process. The Tribunal determined that the representation by one legal heir through an Authorized Representative was insufficient without informing the Assessing Officer of other legal heirs. The decision highlights the importance of proper legal procedures in tax assessments, particularly in cases involving deceased individuals. The ruling sets a precedent on how legal heirs must ensure that all parties are informed and represented in tax matters, thereby safeguarding their rights and interests. This case serves as a crucial reference for tax practitioners, legal representatives, and individuals dealing with similar situations. Keywords such as 'Wealth Tax Act', 'Income Tax Ordinance', 'legal heirs representation', and ... |
| 2013 SLD 2885, 2013 YLR 2530 | Civil Revision No. 948 of 2010 , decided on 01.02.2013 | In the case of Civil Revision No. 948 of 2010 before the Lahore High Court, the petitioner Sheikh Rasheed Ahmed challenged the dismissal of his pre-emption suit concerning land ownership under the Punjab Pre-emption Act, 1991. The core issue revolved around the failure to provide evidence of serving notice of Talb-e-Ishhad to the respondent, Badar Zia. The court emphasized the necessity of proper service and the production of adequate proof, such as the acknowledgement receipt from the postal service. Despite the petitioner's claims, the court upheld the lower courts' decisions, highlighting the importance of adhering to procedural requirements in pre-emption cases. The judgment reinforces the legal principle that a pre-emptor must demonstrate compliance with statutory obligations to succeed in their claim, making it a significant ruling in property law and the interpretation of pre-emption rights.... |
| 2004 SLD 3206, 2004 PLJ 509 | Crl. P. No. 187 of 2003 , decided on 22.05.2003 | In this significant case decided by the Supreme Court of Pakistan, Shah Jehan, a Drug Inspector, was found guilty of soliciting and accepting bribes from a complainant, Din Muhammad Lashari. The legal proceedings highlighted critical aspects of corruption under the Pakistan Penal Code and the Prevention of Corruption Act. The case underscores the judiciary's commitment to combatting corruption and ensuring accountability among public officials. The court's decision was based on strong evidence presented by credible witnesses, establishing that Shah Jehan had indeed demanded a monthly bribe from the complainant. This ruling serves as a precedent in corruption-related cases, emphasizing the importance of integrity in public service. The case not only reflects the legal standards for proving corruption but also illustrates the judiciary's role in upholding justice and deterring corrupt practices. Key terms such as 'corruption', 'bribery', 'law enforcement', and 'public accountability' res... |
| 2014 SLD 200 = 2014 PLC 649 | Constitutional Petition No. D-413 and M.As. Nos. 5 , decided on 04.09.2013 | In the landmark case of Shahid Ahmed Pathan vs. Oil and Gas Development Company Ltd., the Sindh High Court adjudicated a significant Constitutional Petition concerning the alteration of an employee's date of birth in official records. Filed under Constitutional Petition No. D-413 and M.As. Nos.5246, 2282, 5247 of 2013, and decided on September 4, 2013, this case underscores the stringent adherence to statutory rules governing civil servants in Pakistan. The petitioner, Shahid Ahmed Pathan, sought to correct his date of birth from June 6, 1953, to June 11, 1956, based on a recently issued matriculation certificate. However, his application was met with firm resistance from the Oil and Gas Development Company Ltd. (OGDCL), invoking Section R.12-A of the Civil Servants (Appointment, Promotion and Transfer) Rules, 1973, which explicitly prohibits any alteration of the date of birth post-induction into service. The court, comprising Judges Sajjad Ali Shah and Aziz-ur-Rahman, meticulously e... |
| 2019 SLD 1330, 2019 PCRLJ 883 | Criminal Revision No. 191 of 2017 | In the landmark case of Criminal Revision No. 191 of 2017, heard by the Lahore High Court on December 21, 2017, petitioner Asad Nawaz challenged the trial court's decision to permit the re-examination of Dr. Ishtiaq Hussain before the defense could conduct a cross-examination. The case centered around the application of Section 540 of the Criminal Procedure Code (V of 1898), which allows courts to re-examine witnesses. However, the petitioner argued that the trial court's action violated the procedural guidelines outlined in Articles 132 and 133 of the Qanun-e-Shahadat Order of 1984, which prescribe the order and method of witness examination, including examination-in-chief, cross-examination, and re-examination. The Lahore High Court, presided over by Justice Muhammad Tariq Abbasi, meticulously reviewed the arguments presented by both parties. The prosecution, represented by Sh. Istajabat Ali and Dil Pazeer, ASI, contended that the trial court acted within its legal authority under Se... |
| 1984 SLD 1028, 1984 SCMR 1550 | Civil Petition for Special Leave to Appeal No. K-2 , decided on 13.10.1983 | In this landmark case, the Supreme Court of Pakistan addressed the issue of condonation of delay under the Limitation Act, focusing on the procedural aspects of service of summons. The case arose from a civil suit where the petitioner, Muhammad Ayub, sought recovery of an amount from the respondent, Mehboob Elahi. The initial judgment was passed ex parte due to the respondent's absence, which he later contested on grounds of improper service. The Additional District Judge had conditionally accepted the respondent's application for condonation of delay based on the claim that the summons was not properly served. However, the Supreme Court found that such a vague conclusion was inadequate for legal standards. The court's ruling reinforced the necessity for judicial rigor in matters of service and delay, ensuring a fair trial. This case highlights the balance between procedural justice and the rights of parties in civil litigation, making it a significant reference point for future cases ... |
| 2011 SLD 940, 2011 PTD 2139 | Cus.263/PB of 2010 , decided on 22.02.2011 | This case involves the appeal of Messrs Shirkat Khushbakht Sultan Ltd against the confiscation of Agricultural Diesel Engine Spare Parts by the Collector of Customs, Peshawar. The core issue revolved around whether these parts constituted 'interchangeable auto parts' banned under the Afghan Transit Trade regulations. The initial adjudication favored the appellants, leading to an unconditional release of goods, which was later contested by the Collector who sought re-examination under section 195 of the Customs Act. The Tribunal highlighted the procedural errors in the Collector's actions, emphasizing that evidence presented post-adjudication was not valid for reopening cases. This decision reinforces the significance of compliance with established customs regulations and the necessity for concrete evidence in confiscation cases, thereby protecting lawful trade practices.... |
| 1960 SLD 443, 1960 PLD 414 | Second Miscellaneous Appeal No. 75 of 1956 , decided on 17.02.1959 | This case revolves around a dispute concerning the appointment of a Receiver under the Civil Procedure Code. The plaintiffs initiated legal proceedings to recover possession of land after a Magistrate's ruling favoring the defendants. The court emphasized the appealability of the order rejecting the objection to the Receiver's appointment, citing relevant precedents. The final decision allowed the appeal contingent upon the appellants providing security, ensuring proper management of the land's produce. This case highlights significant aspects of civil procedure and the enforcement of legal rights in property disputes.... |
| 2023 SLD 400 = 2023 PLC 186 | I.C.A. No.187 of 2020 in W.P. No.3042 of 2018 , decided on 26.02.2019 | This case revolves around the appeal of Abdul Ghafoor against the decision of the State Life Insurance Corporation regarding his promotion. The Appellate Tribunal evaluated the constitutional and regulatory framework governing promotions within the Corporation. The Tribunal highlighted the absence of specific statutory rules regarding promotions, emphasizing that the SLIC, functioning as a commercial organization, has the discretion to establish its own criteria for employee assessments and promotions. Furthermore, the Tribunal assessed the delay in bringing forth the appeal, categorizing it under the rule of laches, which typically allows a three-month window for filing petitions. The ruling reinforces the notion that commercial entities have the autonomy to determine performance standards, thus ensuring that their operational integrity is maintained without judicial interference unless clear statutory violations are evident. This case serves as a significant reference for employees w... |
| 2016 SLD 1367 = 2016 MLD 61 | Cr. A. No. 97 of 1998 , decided on 29.05.2014 | In the case of Cr. A. No. 97 of 1998, the Peshawar High Court addressed serious allegations against the accused, Fazal Hakim, who was charged with murder and attempted murder under the Pakistan Penal Code. The prosecution presented multiple witnesses, including injured parties, but the court found substantial inconsistencies in their testimonies, particularly regarding the timeline and the sequence of events surrounding the incident. The FIR was lodged with a considerable delay, which raised doubts about the reliability of the accounts provided by the witnesses. The High Court emphasized the importance of the presumption of innocence, especially in cases where the accused had already been acquitted by the trial court. The court concluded that the prosecution failed to prove its case beyond a reasonable doubt, leading to the dismissal of the appeal against the acquittal. This case highlights the critical importance of credible witness testimony and the procedural integrity of law enforc... |
| 2016 SLD 2529, 2016 PCRLJ 1754 | Cr. B. A. No. S-97 of 2015 , decided on 09.09.2015 | In the case of Abdul Ghafoor vs. The State, the Sindh High Court examined the circumstances surrounding the application for bail filed by Abdul Ghafoor. The applicant faced allegations of involvement in the murder of Arbab Ali alias Asif Shah, with claims of last seen evidence and confessions from co-accused. The court noted the significant delay of nine days in lodging the FIR, which raised doubts about the credibility of the complainant's account. The decision emphasized the need for corroborative evidence beyond the last seen testimony to establish a prima facie case against the accused. The court underscored the importance of timely action in criminal cases and reiterated that the presumption of innocence must be upheld. Ultimately, the court granted bail, allowing the applicant to remain free while the case is further investigated, reinforcing the legal principle that bail should not serve as a punitive measure. This case highlights key legal principles regarding bail and the weig... |
| 1997 SLD 557 = 1997 CLC 59 | Civil Revision No. 1825/D of 1990 , decided on 10.06.1996 | This case revolves around the ownership rights of the petitioners, MAULA DAD KHAN and others, over a piece of land that was subject to mortgage agreements. The Lahore High Court examined the implications of the West Pakistan Land Reforms Regulation, 1959, particularly focusing on the rights of owners whose land was below the legal ceiling. The court found that the petitioners were not required to surrender their ownership rights, as their land fell within permissible limits established by the regulation. The court's ruling highlighted the importance of due process, asserting that any transfer of ownership rights without the owner's consent violated legal principles. The decision set a precedent regarding the protection of property rights under the Land Reforms Regulation and reinforced the jurisdictional authority of civil courts to adjudicate such matters. Keywords: ownership rights, land reforms, mortgage rights, legal authority, due process.... |
| 1981 SLD 2147, 1981 PLC 265 | 18(55) of 1980-NIRC , decided on 07.10.1980 | In the case of Rao Muhammad Khalil vs. Pakistan Steel Mills Corporation Ltd., the National Industrial Relations Commission addressed the illegal dismissal of the petitioner under the Pakistan Essential Services (Maintenance) Act. The petitioner was accused of misconduct relating to a vehicular incident but argued that the charge-sheet was issued beyond the permissible time frame, rendering it invalid. The Commission found that the inquiry conducted was inadequate, as no evidence was recorded, and the inquiry officer did not fulfill his duty to properly investigate the allegations. Ultimately, the Commission ruled in favor of the petitioner, ordering reinstatement and recognizing the procedural shortcomings that led to the dismissal. This case highlights the importance of due process and timely action in employment-related disputes, especially under essential services regulations.... |
| 1983 SLD 909, (1983) 141 ITR 712 | IT REFERENCE No. 121 OF 1976 | This case revolves around the assessment of actual cost for two cranes gifted to Simon Carves India Ltd. by its parent company, under the provisions of the Income-tax Act, 1961. The crux of the case lies in the determination of the actual cost of these assets, which was contested between the Income Tax Officer (ITO) and the Appellate Assistant Commissioner (AAC). The ITO determined the actual cost based on the CIF value plus expenses incurred, while the AAC argued for the original cost to the donor as the actual cost. Ultimately, the Tribunal upheld the ITO's assessment, emphasizing the importance of adhering to the statutory provisions concerning the determination of actual costs, particularly in cases involving gifted assets. The decision highlighted the significance of accurate asset valuation in tax assessments, with implications for depreciation and tax rebates. This case is pertinent for tax professionals and entities dealing with asset valuations under Indian tax law, particular... |
| 1997 SLD 653, 1997 SCMR 641 | The Supreme Court of Pakistan reviewed multiple civil appeals and petitions arising from decisions by the Peshawar and Lahore High Courts concerning the actions of the West Pakistan Water and Power Development Authority (WAPDA). The core issues revolved around WAPDA's authority to levy surcharge and additional surcharge on electricity consumption, as well as the withdrawal of a 50% concession on electricity charges for certain industries located in the Gadoon Amazai Industrial Estate, Swabi (G.A.I.E.). The case extensively analyzed the provisions of the West Pakistan Water and Power Development Authority Act of 1958, specifically sections related to WAPDA's tariff-setting powers under S.25(2). The Constitution of Pakistan (1973) was also a focal point, particularly Articles 97, 137, 154, and 161, which delineate the executive authority of the Federation and Provinces, the role of the Council of Common Interests (CCI), and the legislative competences regarding water and power. The Court... | |
| 2001 SLD 167, 2001 PTD 1106, (2000) 243 ITR 83, (2001) 83 TAX 193 | C.A. No. 3646 of 1993 , decided on 10.02.2000 | In the landmark case Malabar Industrial Co. Ltd. vs. Commissioner of Income Tax, decided on February 10, 2000, the Supreme Court of India reinforced the authority of the Commissioner under the Indian Income Tax Act, 1961. The appellant, Malabar Industrial Co. Ltd., challenged the nil assessment order issued by the Income-tax Officer regarding compensation for delays in payment for a rubber plantation sale. The Court meticulously examined sections 263 and 56 of the Act, determining that the Income-tax Officer's order was both erroneous and prejudicial to the Revenue's interests. The judgment underscored the necessity for orders to reflect accurate application of law and principles of natural justice. By dismissing the appellant's arguments, the Court highlighted the importance of stringent compliance with tax regulations and the grounds for rightful revision of assessments. This decision serves as a crucial reference for income tax jurisprudence, emphasizing accountability and precision... |
| 2008 SLD 6937, 2008 PCRLJ 859 | Criminal Appeal No.1490 and Criminal Revision No.7 , decided on 07.03.2008 | In the significant case of Criminal Appeal No.1490 and Criminal Revision No.747 of 2005, adjudicated by the Lahore High Court on March 7, 2008, the appellant Abdul Sattar faced conviction under Section 302(b) of the Penal Code, receiving a life imprisonment sentence and a substantial compensation order. The case revolved around the murder of Muhammad Hanif, where the prosecution relied heavily on ocular testimonies and the accused's abscondence as key evidence. However, the court's detailed analysis revealed critical inconsistencies between the medical evidence and the eyewitness accounts. The medical reports indicated a prolonged duration between the injuries and the time of death, which contradicted the immediate death narrative suggested by the eye-witnesses. Additionally, the credibility of the witnesses came under scrutiny due to their close relationship with the deceased, raising concerns about potential bias. The absence of a clear motive and the lack of corroborative evidence f... |
| 1970 SLD 93, 1970 PLD 350 | Criminal Appeals Nos. 2 and 3 of 1969 , decided on 07.05.1970 | The Supreme Court of Pakistan adjudicated on Criminal Appeals Nos. 2 and 3 of 1969, addressing serious contempt of court charges against Yusuf Ali Khan, an Advocate at law. The core of the case revolved around Khan's transfer application under Section 526 of the Criminal Procedure Code, where he accused the Sessions Judge of Sahiwal of corruption and bias, alleging that the judge would favor the accused in exchange for bribes. Additionally, Khan sent a confidential letter to Judge Jamil Asghar, further insulting and threatening him, which was deemed highly contemptuous. The High Court had previously convicted Khan, imposing fines and imprisonment, which the Supreme Court upheld without modification. Khan argued that his actions were protected under legal practitioner privileges similar to English law's absolute privilege for counsel. However, the Supreme Court rejected this claim, asserting that in Pakistan, the privilege is qualified and does not cover malicious or baseless allegation... |
| 2015 SLD 3102, 2015 PLC 1320 | Civil Appeals Nos. 1122, 1123, 1107 of 2013, 173 a , decided on 31.03.2015 | In the case concerning the Khyber Pakhtunkhwa Constabulary, the Supreme Court of Pakistan addressed the procedural inadequacies in the dismissal of employees from service. The appellants were dismissed on grounds of insubordination and cowardice without proper adherence to the Khyber Pakhtunkhwa Constabulary Rules, 1958. The High Court had reinstated the employees, citing the lack of due process in their dismissals. The Supreme Court upheld the High Court's decision, emphasizing that the established rules must be followed in such inquiries. Furthermore, the Court mandated a fresh inquiry to be conducted within a stipulated timeframe. This case highlights the significance of procedural justice in administrative actions and the protection of employees' rights under the law.... |
| 1998 SLD 1235, 1998 PLC 122 | High Court Appeal No. 116, Civil Miscellaneous App , decided on 31.10.1997 | In the landmark case of Sindh High Court Appeal No. 116, Civil Miscellaneous Application No.612 of 1997, adjudicated on October 31, 1997, the petitioner, Messrs HAKIM AND SONS CHEMICALS, challenged the Registrar of Trade Marks' decision to register a new Trade Union, M/s. Hakimsons Chemicals Industries (Pvt.) Limited Employees' Union. The appellants contended that the Registrar failed to conduct a proper inquiry into the employment status of the union's members, alleging that they were merely temporary, daily-paid workers who had been terminated on October 31, 1996, and thus should not qualify for Trade Union registration under the Industrial Relations Ordinance, XXIII of 1969, specifically Section 7. The case hinged on several pivotal legal doctrines and statutory interpretations. Central to the appellants' argument was the assertion that the Registrar was obligated to involve the employer in the inquiry process, ensuring that the union members were bona fide employees at the time of... |
| 1988 SLD 1674, (1988) 172 ITR 354 | N/A , decided on 01.01.1988 | This case revolves around the interpretation of the Income-tax Act, 1961, specifically sections 35B, 80J, and 40(a)(ii). The Calcutta High Court examined whether the Tribunal was correct in disallowing a weighted deduction on freight and insurance charges, ruling that such deductions were not permissible. The court also clarified that the written down value, rather than the original cost, should be considered for capital employed calculations under section 80J. Furthermore, it was determined that surtax liability could not be deducted while calculating total income. The court's ruling was consistent with previous case law, reinforcing the principles of tax deductions in corporate taxation. This case is significant for companies seeking deductions related to exports and industrial undertakings, as it delineates the boundaries of allowable deductions under the Income-tax Act.... |
| 1980 SLD 1707, 1980 PCRLJ 1094 | Criminal Appeal No. 235 and Confirmation Case No. , decided on 30.10.1979 | In the landmark case of Ajeeb versus The State, adjudicated by the Sindh High Court on October 30, 1979, the appellant, Ajeeb, was initially convicted under section 302 of the Pakistan Penal Code (P.P.C.) for the murder of his wife, Mst. Amirzadi. The incident occurred on April 1, 1978, when Ajeeb returned home to find his wife in a compromising position with Mushtaq, leading to a heated confrontation. Under intense provocation, Ajeeb inflicted multiple hatchet injuries on his wife, resulting in her immediate death. The case involved detailed examinations, including post-mortem reports and witness testimonies, which were pivotal in the prosecution's case against Ajeeb. Ajeeb's defense centered on the argument of 'Kari' (shameful intimacy) and grave provocation, suggesting that his actions were a natural reaction to the loss of self-control under sudden and severe emotional distress. He maintained that the act was not premeditated murder but rather an impulsive response to the circumst... |
| 2013 SLD 88, (2013) 107 TAX 253, 2013 PTD 1620, 2013 PTCL 298 | W.P. No. 139/2012 , decided on 12.03.2013 | In the landmark case W.P. No. 139/2012, the Islamabad High Court deliberated on the constitutional validity of sections 177 and 214(c) of the Income Tax Ordinance, 2001. The petitioner, OMV Pakistan Exploration, challenged the authority of the Commissioner of Inland Revenue to issue audit notices without prior selection by the Federal Board of Revenue, arguing that this practice violated Article 25 of the Constitution of Pakistan, 1973. The petitioner contended that the self-assessment scheme provided insufficient safeguards against arbitrary audits and discriminatory practices by tax authorities. Justice Riaz Ahmad Khan, presiding over the case, meticulously analyzed the legislative framework governing tax audits. Section 177 empowers the Commissioner to conduct audits to verify the accuracy of tax assessments filed by taxpayers under the self-assessment system. Section 214(c), introduced through the Finance Act of 2010, grants the Federal Board of Revenue the authority to select ind... |
| 1982 SLD 1029 = (1982) 135 ITR 804 | IT REFERENCE No. 370 OF 1977 | In the landmark case of Burrakur Coal Co. Ltd. v. Commissioner of Income Tax, the Calcutta High Court delivered a pivotal judgment concerning the application of depreciation under the Income-tax Act, 1961. The case, referenced as IT REFERENCE No. 370 OF 1977 and cited in 1982 SLD 1029 = (1982) 135 ITR 804, revolved around the company's claim for 100% depreciation on specific assets, including coal tubs, winding ropes, and safety lamps. Burrakur Coal Co. Ltd., represented by advocates Dr. Pal and Miss M. Seal, contended that they were entitled to full depreciation on these assets as per Section 32(1)(ii) of the Income-tax Act, read with Rule 5 and Part I of Appendix I of the Income-tax Rules, 1962. The crux of the dispute lay in the interpretation and application of depreciation rules. The Income Tax Officer (ITO) allowed depreciation only on assets actively used during the relevant previous year, disallowing the balance amount due to the assets benefiting from yearly replacements and ... |
| 1987 SLD 3376, (1987) 167 ITR 564 | In the landmark case of Trilok Chandra Seth (HUF) v. Commissioner of Wealth Tax, the Allahabad High Court addressed critical aspects of the Wealth-tax Act, 1957, focusing on sections 17 and 25(2). The petitioner, Trilok Chandra Seth, challenged the issuance of a notice under section 17 after proceedings under section 25(2) were stayed by the court. The core issue revolved around whether the Wealth Tax Officer (WTO) could initiate reassessment under section 17 despite the stay on earlier proceedings. The court meticulously analyzed the distinct purposes of sections 17 and 25(2), highlighting that section 17 pertains to reassessment, while section 25(2) deals with the initiation of proceedings. The judges, K.C Agrawal and R.K. Gulati, concluded that the WTO had ample jurisdiction to issue a notice under section 17 irrespective of the stay on section 25(2) proceedings. This decision underscores the autonomy of reassessment processes within the Wealth-tax framework and clarifies the separa... | |
| 1993 SLD 1586, 1993 PLC 979 | S.A. No. 20 of 1991 , decided on 08.03.1992 | The case revolves around the appeal of Muhammad Ilyas, an Additional District and Sessions Judge, against adverse remarks recorded in his ACR for the year 1975. The primary contention was that the reporting officer was not authorized to record such remarks, as he was an ad hoc Grade-18 officer while the appellant was a confirmed Grade-18 officer. The tribunal examined the authority of the reporting officer and found that he was duly authorized to initiate the ACR following the death of the District and Sessions Judge. The tribunal also evaluated the claims of mala fides but found no substantial evidence to support this claim. The adverse remarks regarding integrity, behavior, and standard of living were deemed inconsistent with the appellant's prior service record, which had no adverse entries. Consequently, the tribunal accepted the appeal and expunged the adverse remarks from the appellant's record. This case highlights the importance of proper authority in the evaluation of civil se... |
| 2016 SLD 651, 2016 PLC 530 | D-1016 of 2015 , decided on 01.10.2015 | In the landmark Constitutional Petition No. D-1016 of 2015, the Sindh High Court deliberated on allegations of discriminatory practices within the Board of Investment (BoI) concerning the appointment and promotion of Public Relations Officers (PRO). The petitioner, Abdul Khalique, a Public Relations Officer in BS-16 grade, contended that his induction through the Federal Public Service Commission at a lower grade compared to his counterparts in other departments constituted discrimination under Article 25 of the Constitution of Pakistan, which guarantees equality before the law. He sought the upgradation of his post to BS-17, arguing that similar positions in other federal and provincial organizations were appointed at a higher grade, thereby disadvantaging him. The court meticulously examined the provisions of the Constitution, particularly Articles 4, 25, and 199, alongside the Civil Servants (Appointment, Promotion and Transfer) Rules, 1973. Article 25 emphasizes equal protection o... |
| 1995 SLD 381, 1995 SCMR 1519 | Civil Petition No. 31 L of 1994 , decided on 26.04.1995 | This case revolves around the Evacuee Property and Displaced Persons Laws (Repeal) Act, 1975 and the constitutional provisions under the Constitution of Pakistan, 1973. It addresses the complexities of property allotment and tenancy rights. The petitioner challenged the actions of the Deputy Administrator regarding the allotment of agricultural land that had been confirmed by various authorities over the years. The court's ruling emphasizes the importance of finality in administrative decisions, particularly in property disputes, and the limitations of authority held by lower administrative bodies. The case highlights the legal intricacies involved in property rights and the procedural safeguards in place to protect the interests of original allotters against subsequent claims. This summary serves as a significant reference for understanding property law and administrative authority in Pakistan, making it crucial for legal practitioners and scholars in the field.... |
| 2023 SLD 2154, 2023 SCMR 1508 | Jail Petition No. 816 of 2017 and Criminal Petitio , decided on 14.06.2023 | The Supreme Court of Pakistan delivered a significant judgment on June 14, 2023, in the combined cases of Jail Petition No. 816 of 2017 and Criminal Petition No. 775-L of 2016. The petitions, filed by MASKEEN ULLAH and another petitioner, challenged the convictions under Section 302(b) of the Penal Code (XLV of 1860) for the crime of qatl-i-amd (murder). The case revolved around the assassination of Fateh Sher, with the petitioner being accused of orchestrating the murder, supported by eyewitness testimonies and medical evidence. The Supreme Court meticulously reviewed the reappraised evidence, highlighting the prompt filing of the FIR, consistent and credible witness statements from close relatives of the deceased, and the alignment of medical findings with the ocular accounts. Despite the defense's attempt to introduce mitigating circumstances, such as the lack of established motive and alleged delays in the postmortem examination due to logistical challenges, the court found these a... |
| 2015 SLD 5, 2015 PTD 313, 2015 PTCL 464 | S.T.R. No.1 of 2011 , decided on 23.09.2014 | The case of S.T.R. No.1 of 2011, adjudicated by the Lahore High Court, centers on the interpretation of the Sales Tax Act, 1990, particularly regarding the treatment of personal bank accounts as business accounts and the taxation of ancillary services such as freight charges. The key issues revolved around whether transactions through a personal bank account could be adjusted for input tax and whether certain charges should be included in the taxable supply. The court upheld the Appellate Tribunal's findings, emphasizing the necessity for clarity and compliance in taxable transactions. The ruling has implications for sole proprietors and their tax obligations, highlighting the importance of proper account registration and the interpretation of taxable activities. This case serves as a precedent for similar disputes involving the Sales Tax Act, 1990, and clarifies the legal standards for recognizing business transactions. Legal practitioners should pay close attention to the court's rea... |
| 2002 SLD 1734, 2002 PLC 241 | C.P. No.D-24 of 2000 , decided on 10.07.2000 | This case revolves around the issue of salary payments to employees whose appointments were challenged as illegal. The Supreme Court of Pakistan ruled on July 10, 2000, that the High Court's directive to pay salaries was valid and should not be disturbed on mere technicalities. The ruling underscored the importance of justice and the responsibility of authorities in maintaining lawful employment practices. The decision highlights the legal principles safeguarding employees from unjust financial deprivation and reinforces the need for administrative accountability. The case serves as a precedent in labor and constitutional law, emphasizing that financial constraints cannot override the rights of low-paid employees. Keywords: Supreme Court, salary payments, illegal appointments, labor law, constitutional justice.... |