Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2020 SLD 1423, 2020 PTD 1217, (2021) 123 TAX 274, 2021 PTCL 347 | Reference/Tax Appeal No. 365 of 2008 , decided on 04.03.2020 | This case revolves around the interpretation of the Income Tax Ordinance, 2001, specifically regarding the validity of tax returns and the authority of tax officers to amend assessments. The petitioner, Sheikh Muhammad Tufail, contested the assessment made by the Taxation Officer, arguing that his return filed under the Universal Self Assessment Scheme should have been treated as valid. However, the court found that the return was incomplete, allowing the Taxation Department to issue notices for deficiencies. The judgment emphasizes the importance of compliance with tax law requirements and the consequences of failing to provide complete information. This case serves as a significant reference for taxpayers and tax authorities regarding their obligations under the Income Tax Ordinance.... |
| 2009 SLD 3516 = 2009 PCRLJ 1270 | Criminal Acquittal Appeal No.199 of 2008 , decided on 17.03.2009 | In the case of Criminal Acquittal Appeal No.199 of 2008, the Quetta High Court reviewed the appeal filed by the State against the acquittal of Abdul Samad under the Control of Narcotics Substances Act, 1997. The appeal was based on the assertion that the trial court erred in its judgment by acquitting the accused due to lack of evidence. The High Court found that the trial court had correctly identified the absence of the chemical expert's report as a significant factor in its decision to acquit the accused. Furthermore, the prosecution failed to prove that the house where the narcotics were found belonged to the accused. The decision highlights the necessity for rigorous evidence presentation in narcotics cases and reinforces the legal principle that the burden of proof lies with the prosecution. This case emphasizes the importance of due process and the rights of the accused in criminal proceedings.... |
| 2016 SLD 1650, 2016 PLJ 702 | Crl. Appeal No. 420 of 2011 and M.R. No. 93 of 201 , decided on 23.05.2016 | In the case of Ghulam Mustafa vs. State, the appellant was convicted of murder under Section 302(b) of the Pakistan Penal Code. The conviction was based on ocular testimony from two witnesses, who claimed to have witnessed the shooting. However, the defense argued that these witnesses were chance witnesses and that their accounts were inconsistent with medical evidence. The court found significant discrepancies in the testimonies, including the absence of corroborating witnesses from the crowded bazaar where the incident occurred. Ultimately, the High Court determined that the evidence presented by the prosecution was insufficient to sustain a conviction, leading to the reversal of the trial court's decision. The case underscores the importance of reliable eyewitness accounts and the necessity for the prosecution to meet the burden of proof in criminal cases.... |
| 2016 SLD 172, 2016 PTD 536 | K-657/CU of 2014 , decided on 22.01.2015 | The case involves Messrs Creative Electronics (Pvt.) Ltd., which faced allegations of evasion of customs duties and taxes through mis-declaration of imported goods under the Customs Act, 1969. The Customs Appellate Tribunal reviewed the evidence, noting that the allegations stemmed from a misunderstanding of the goods' classification and the relevant S.R.O. 575(I)/2006. The Tribunal found that the appellant was entitled to the benefits under the S.R.O. and that the authorities had not provided sufficient evidence to support their claims. The decision highlighted the importance of adherence to statutory timelines and the need for clear evidence in customs cases. The Tribunal ultimately set aside the previous orders, reinforcing the appellant's compliance with customs regulations. This case underscores the critical role of accurate classification in customs law and the implications of procedural delays in adjudication processes.... |
| 1963 SLD 198, (1963) 48 ITR 20 | IT REFERENCE No. 18 OF 1959 , decided on 20.06.1962 | In the prominent case of Greaves Cotton & Crompton Parkinson Ltd v. Commissioner of INCOME TAX, the Bombay High Court addressed the complexities of the Income Tax Act, specifically focusing on section 23A of the Income-tax Act, 1922. The pivotal issue revolved around the treatment of provisions made for gratuity and bonuses when determining the distributable profits of a company. The assessee, a private limited company, set aside substantial amounts for gratuity and bonuses in light of an industrial court award. The Income Tax Officer asserted that these provisions should be treated as reserves and thus not deducted from accounting profits. However, the court found that since the liabilities were imminent and based on prior awards, the sums could be rightfully excluded from distributable profits. This case emphasizes the significance of recognizing genuine business liabilities in tax assessments. Keywords such as 'Income Tax Act', 'distributable profits', 'gratuity', and 'bonus' are cr... |
| 1991 SLD 2203 = 1991 KLR 120 | Appeal No. 115 of 1989 , decided on 21.01.1991 | In the case of Appeal No. 115 of 1989, Hashmat Rai challenged his dismissal from service based on multiple charge sheets alleging financial irregularities. The Sindh High Court examined the procedural flaws in the dismissal process, noting that the appellant was not provided with necessary documents and notices. After a prolonged period of suspension and legal battles, the court ultimately ruled in favor of the appellant, converting the severe penalty of removal into a lesser penalty of censure. This decision highlights the importance of due process and fair treatment in disciplinary actions within governmental services. The case underscores significant keywords such as 'due process', 'financial irregularities', 'disciplinary actions', and 'service tribunal', making it relevant in discussions about administrative law and employee rights.... |
| 2000 SLD 154, 2000 PTD 99, (1998) 232 ITR 651 | Tax Case No.1256 of 1982 (Reference No.756 of 1982 , decided on 06.02.1997 | The case revolves around the deduction of gratuity liability claimed by a Hindu undivided family under the Indian Income Tax Act, 1961. The primary legal issue was whether the Income-tax Officer was correct in invoking section 154 to rectify a mistake in the original assessment. The court emphasized that a mistake apparent from the record must be glaring and not a matter of debatable law. It was determined that the actual payment towards gratuity on the transfer of business was a debatable point, leading to the conclusion that the rectification was not warranted. This case highlights the importance of recognized gratuity funds and the conditions necessary for claiming such deductions. It also underscores the necessity for clarity in the application of tax laws concerning gratuity payments, especially in cases of business transitions. The ruling sets a precedent for similar cases regarding the treatment of gratuity liabilities in tax assessments.... |
| 2017 SLD 2594, 2017 PCRLJ 400 | Criminal Appeals Nos. 173-J, 894 of 2013 , decided on 29.11.2016 | This case revolves around the acquittal of Imran Ishaque in a murder trial under the Pakistan Penal Code, specifically sections 302, 201, and 34. The Lahore High Court found significant shortcomings in the prosecution's case, including the absence of eyewitnesses and failure to establish a clear motive against the accused. The court referenced established legal principles regarding the importance of corroborating evidence, particularly in cases reliant on circumstantial evidence, emphasizing that the last seen evidence presented was weak and uncorroborated. The decision underlines the judicial principle that the benefit of doubt must favor the accused, a fundamental aspect of criminal law. This case serves as a critical reference point in the interpretation of evidentiary standards in criminal trials, particularly in murder cases, highlighting the necessity for concrete evidence to secure a conviction. Keywords such as 'Pakistan Penal Code', 'murder acquittal', 'criminal law', and 'evi... |
| 1984 SLD 404, 1984 PLD 392 | Civil Revision No. 357-D of 1984 | This case revolves around the procedural aspects of civil appeals within the Lahore High Court. The petitioner, Nazir Ahmad, contested the dismissal of his pre-emption suit against Muhammad Yousaf and others. The key legal principles involved pertain to the Civil Procedure Code (V of 1908), specifically Orders XLI, Rules 17 and 30. The judgment underscores the importance of allowing parties to be heard, even in the absence of their legal counsel. It clarifies that the presence of a party before the court suffices for the hearing process, and that procedural defaults should not unjustly deprive a party of their right to appeal. The case sets a precedent for ensuring that appeals are not dismissed without due consideration of the parties' appearances and intentions. Keywords: Lahore High Court, civil appeal, procedural law, Civil Procedure Code, legal representation, hearing rights, case law.... |
| 2001 SLD 705, 2001 SCMR 177 | Criminal Appeal No. 522 of 1992 , decided on 08.05.2000 | In the case of Riaz Hussain vs. The State, the Supreme Court of Pakistan dealt with the complexities of criminal law, particularly regarding the credibility of witness testimony and the necessity of corroboration. The appeal arose from a murder conviction where the appellant contended that the evidence was insufficient due to the nature of the witnesses. The court highlighted the principles surrounding the evaluation of evidence, particularly the need for corroboration when dealing with testimonies from interested witnesses. The decision underscored the judicial discretion afforded to the courts in weighing evidence, especially in cases involving serious charges such as murder. The ruling is significant in establishing precedents related to witness reliability, evidentiary standards, and the principles guiding criminal convictions in Pakistan. Keywords: criminal law, witness testimony, corroborative evidence, Supreme Court Pakistan, murder conviction.... |
| 2023 SLD 388, 2023 PLC 81 | Writ Petition No.56601 of 2022 , decided on 27.10.2022 | In the case of Writ Petition No.56601 of 2022, Nisar Sarwar challenged an office order from LESCO that appointed a junior official as Project Director in his stead. The Lahore High Court underscored the necessity for fair and lawful exercise of discretionary powers, stressing that good governance requires transparency and adherence to established rules. The Court directed the Federal Government to review the case and ensure that all applicable laws, particularly those governing seniority and eligibility for office appointments, are followed, thereby reinforcing the principles of justice and lawful administration. This case highlights significant aspects of administrative law and the importance of maintaining procedural integrity in governmental appointments. The decision serves as a precedent for similar cases concerning discretionary powers within government entities, ensuring that justice is not only done but is also seen to be done. The ruling has implications for public sector gove... |
| 1938 SLD 61, (1938) 6 ITR 44 | 13782 | This case discusses the allowance of business expenditure under Rule 30 of the Indian Income-tax Rules, 1922, particularly regarding the treatment of reserves for depreciation in securities. The Bombay High Court ruled in favor of the assessee, stating that the funds set aside to cover depreciation do not need to be returned to the income account immediately upon recovery of losses. The court clarified that the rule provides discretion to the assessee in managing their reserves, reflecting prudent financial management practices. This ruling has significant implications for how life insurance companies account for their investments and manage their tax liabilities. Keywords include 'Indian Income-tax Rules', 'business expenditure', 'depreciation reserves', 'financial management', and 'tax liabilities'.... |
| 1983 SLD 1209 = (1983) 143 ITR 458 | ED Reference Nos. 233 of 1981 and 283 of 1982 , decided on 15.10.1982 | The case involved the estate duty assessment of Col. Ajit Prasad who passed away in 1971. The primary legal question was whether certain properties belonged to the HUF or were jointly owned by coparceners under the UP Zamindari Abolition and Land Reforms Act. The deceased's widow claimed a one-sixth share in the HUF properties, but the Assistant Controller found otherwise. The Tribunal ultimately decided that the estate belonged to all coparceners as joint owners of bhumidhari rights. The court found that the rights were newly conferred under the Zamindari Abolition Act, and the deceased's prior rights were extinguished. It was determined that the share of the deceased in the disputed property was one-fourth, contingent upon whether his son was born before the enactment of the said Act. This ruling underscores the distinction between HUF properties and individual ownership in the context of agricultural land rights, particularly after legislative reforms. The case highlights the comple... |
| 2004 SLD 1085, 2004 SCMR 990 | Criminal Petition No. 68-K of 2002 , decided on 16.08.2002 | In the landmark case of Mst. SHAHISTA NAZ Vs MUHAMMAD NAEEM AHMED, the Supreme Court of Pakistan addressed crucial issues surrounding child custody under Islamic law and the Criminal Procedure Code. The case arose after the petitioner, Mst. SHAHISTA NAZ, lost custody of her minor child following her remarriage. The High Court had initially granted custody to the father, citing the mother's loss of her right of Hizanat due to her second marriage. However, the Supreme Court overturned this decision, emphasizing that the right of Hizanat allows a mother to retain custody regardless of remarriage, as long as the custody of the child is not illegal or improper. The Court clarified that custody disputes should be settled through the Guardians and Wards Act, advocating for the welfare of the minor as a priority. This ruling is significant in reinforcing the legal rights of mothers in Pakistan regarding child custody and the interpretation of Islamic injunctions concerning family law.... |
| 2018 SLD 2551 = 2018 MLD 2070 | R.F.A. No. 443 of 2014 , decided on 09.02.2015 | This case revolves around an appeal filed under section 96 of the Civil Procedure Code by the plaintiff challenging the dismissal of his suit for possession of property through specific performance of a sale agreement. The plaintiff contended that the defendant had agreed to sell the property for Rs. 7,650,000, of which Rs. 650,000 was paid as earnest money. The Trial Court dismissed the suit due to non-compliance with court-fee requirements and failure to deposit the remaining sale amount. The Lahore High Court found that the Trial Court failed to follow proper procedure regarding the court-fee assessment, leading to an invalid dismissal of the suit. The appeal was accepted, and the case was remitted for fresh adjudication, highlighting the importance of adherence to procedural laws in civil proceedings.... |
| 2004 SLD 2882, 2004 PLD 533 | Criminal Appeal No. 353 of 1998 , decided on 28.01.2004 | This case revolves around a brutal murder that occurred following a children's quarrel. The Supreme Court of Pakistan examined the appeal filed by the complainant, Haq Nawaz, against the acquittal of Muzammal Hussain and Ghulam Shabbir. The court highlighted the role of eyewitnesses and medical evidence in proving the involvement of the accused in the murder of Mulazim Hussain. The court found that both accused had come armed with deadly weapons, indicating premeditation and a common intention to harm. The judgment underscored the need for justice in serious criminal offenses and the significance of corroborative evidence in securing convictions. The ruling reinstated the gravity of the charges and reaffirmed the legal principles surrounding murder and accomplice liability, ensuring that the judicial system addresses such heinous acts decisively.... |
| 1981 SLD 501, 1981 SCMR 907 | Petition for Special Leave to Appeal No. 526 of 19 , decided on 21.02.1979 | This case revolves around the legal proceedings involving Khalil, who was accused of murder under section 302/34 of the Pakistan Penal Code. The Supreme Court of Pakistan addressed the petition for special leave to appeal against a High Court order that canceled Khalil's bail. The court considered the severity of the allegations and the implications of the Criminal Procedure Code regarding bail. It concluded that the evidence against Khalil, if not rebutted, would subject him to severe penalties, including death or life imprisonment. The decision underscores the importance of the legal process in handling serious criminal charges and the application of bail laws. In this context, the court's ruling serves as a significant reference for future cases concerning the principles of bail, the rights of the accused, and the judicial system's approach to serious offenses. Keywords: bail law, criminal procedure, Supreme Court, Pakistan Penal Code, legal proceedings.... |
| 1976 SLD 955 = 1976 PLC 845 | Application No. 784 of 1974 , decided on 24.01.1975 | This case revolves around the termination of Ikramul Haq, an employee of Asiatic Chemical Industries Ltd., who claimed that his dismissal was due to his union activities. The Junior Labour Court initially ruled in favor of reinstatement, citing the lack of a valid reason for his termination. However, the appeal was heard ex parte, and the decision was overturned. The presiding officer evaluated whether the applicant had been properly notified of the proceedings, ultimately concluding that he had been served. This ruling emphasizes the importance of proper notification in legal proceedings and the protections afforded to employees under the Industrial Relations Ordinance. The case is significant for discussions on labor rights and procedural justice in employment disputes.... |
| 2010 SLD, 2010 KLR 318 | Criminal Bail Application No. 323 of 2003 , decided on 31.03.2003 | In the case of Criminal Bail Application No. 323 of 2003, the Sindh High Court dealt with a bail application where the primary allegations involved kidnapping and robbery. The complainant, Abdul Shakoor, claimed that his wife and son were forcibly taken by Ghulam Abbas and others. However, the investigation indicated that these allegations were unsubstantiated. The court highlighted the need to address the validity of the Talaq pronounced by Abdul Shakoor, emphasizing that such matters should be resolved in a full trial. Ultimately, the court granted bail, citing the lack of evidence against the applicants and the need for a fair hearing. The case touches on important legal principles regarding personal status, marriage, and the enforcement of laws related to family matters. Keywords: bail application, kidnapping, Talaq, Hudood Ordinance, legal proceedings, Sindh High Court, evidence, trial.... |
| 1970 SLD 103, 1970 PLD 491 | Criminal Appeal No. 4 of 1969 , decided on 10.07.1970 | In this landmark case, the Supreme Court of Pakistan addressed critical issues surrounding murder and the adequacy of evidence leading to acquittal. The case revolved around the brutal murder of Habib, who was attacked by multiple assailants, with substantial evidence against them, including witness testimonies and the recovery of blood-stained weapons. The trial court initially convicted the accused, but the High Court acquitted them, citing doubts about witness credibility and the circumstances of the crime. The Supreme Court, however, found the High Court's conclusions to be unsupported by the evidence and reinstated the convictions. This case underscores the importance of corroborative evidence in murder trials and the role of motive in determining the severity of sentences. Keywords: murder case, acquittal, Supreme Court of Pakistan, evidence, conviction, trial court, High Court, blood-stained weapons, witness testimony, legal precedent.... |
| 1997 SLD 713, 1997 SCMR 1026 | Constitutional Petition No. 20 of 1995 , decided on 11.04.1997 | This case revolves around the legality of the withdrawal of the Secretariat Allowance for Federal Government employees following the introduction of revised pay scales under the Civil Servants Act of 1973. The Supreme Court ruled that the allowance was not universally applicable and could be retracted without legal challenge. This ruling underscores the principles of governmental discretion in employee compensation and the classification of civil servants based on their roles and pay scales. The case highlights the importance of understanding employee rights under the Civil Servants Act and the Constitution, particularly regarding pay and allowances. The decision also reinforces the concept of reasonable classification, allowing the government to differentiate between various employee categories without falling into discrimination issues. The judgment serves as a significant precedent in public service law, emphasizing the regulatory framework governing civil servants' pay and allowanc... |
| 2006 SLD 1844, 2006 PTD 319 | Customs Appeal No.153 of 2001 , decided on 24.10.2005 | This case revolves around the interpretation of the Central Excise Act, 1944, specifically Section 4, concerning the determination of value for excise duty. The Lahore High Court examined whether incidental charges could be added to the value of Coca Cola concentrates supplied to franchised bottlers. The Court found that no additional duties were applicable due to the proximity of the bottlers to the manufacturer, thus reinforcing the principle that transportation and handling charges could only be nominal. The ruling emphasized clarity in the application of excise duties and highlighted the necessity of adhering to judicial precedents while interpreting tax laws. This case serves as a significant reference point for future determinations regarding excise duty valuation and the inclusion of additional charges, ensuring that businesses understand their obligations under the law. Key terms include Central Excise Act, excise duty, Coca Cola, and taxation principles.... |
| 2011 SLD 2226, 2011 SCMR 1378 | Criminal Appeal No. 81 of 2006 in Jail Petition No , decided on 22.04.2009 | This case revolves around a criminal appeal regarding the conviction of an individual for the murder of two individuals, Muhammad Duraiz Khan and Nazim, at a factory. The Supreme Court of Pakistan reviewed the evidence, including witness statements, and the circumstances surrounding the case. The court noted that while the evidence was compelling, there were inconsistencies and the motive was not strong enough to uphold the death penalty. The appellant had been in prison for an extended period and was languishing in a death cell. In light of these factors, the court modified the death sentence to life imprisonment, emphasizing the importance of ensuring the principles of justice are upheld while also considering the human aspect of the accused's situation. This case underscores the critical balance between maintaining law and order and the humane treatment of individuals within the justice system.... |
| 2011 SLD 2887 = (2011) 338 ITR 503 | ITA No.1479/Kol./2002 , decided on 26.02.2004 | In the landmark case of EIH Ltd. v. Commissioner of Income Tax, Kolkata-III, the Calcutta High Court addressed the crucial issue of whether the sale of food and beverages to international airlines constituted an export under the Income-tax Act, 1961. The case revolved around the applicability of section 80HHC, which provides deductions for profits from exports. EIH Ltd. claimed deductions amounting to a substantial sum based on its transactions involving sealed containers of food supplied to international flights. The Assessing Officer initially disallowed these claims, asserting that the sales did not qualify as exports since payments were received in Indian rupees. However, the High Court found that the Reserve Bank of India recognized these transactions as convertible foreign exchange, validating EIH Ltd.'s position. The court's ruling underscores the importance of proper interpretation of export definitions within tax law, particularly in relation to international transactions. The... |
| 1974 SLD 155, 1974 SCMR 215 | Criminal Appeal No. 35 of 1972 , decided on 01.06.1973 | The case revolves around the murder of Faiz Muhammad, with Nur Begum as the appellant challenging the acquittal of Muhammad Hussain by the Lahore High Court. The Supreme Court scrutinized the evidence, including eyewitness testimonies and the recovery of incriminating evidence, leading to the conviction of Muhammad Hussain. The court underscored the importance of credible witness accounts and the legal principles surrounding the burden of proof in criminal cases. This case illustrates the judicial process in addressing appeals against acquittals and reinforces the standards of evidence required to establish guilt in serious criminal offenses like murder. Key terms include 'murder conviction', 'eyewitness testimony', 'criminal appeal', and 'evidence in court'.... |
| 1980 SLD 1429, 1980 PLC 495 | Appeal No. 823 (K) of 1974 , decided on 15.02.1979 | In the landmark case of M. K. Jaskani vs. Ministry of Agriculture, the Service Tribunal of Sindh addressed issues pertaining to salary entitlements under the Service Tribunals Act (LXX of 1973). The case revolved around the retrospective revision of pay scales and the legality of withdrawing previously sanctioned salary entitlements. The Tribunal concluded that the appellant, M. K. Jaskani, was entitled to maintain his pay scale of Rs. 600-1,150, which had been effective since July 1, 1959, despite conflicting orders from the Ministry of Finance. The ruling underscored the importance of maintaining established rights and the necessity of providing due process before altering salary entitlements. The decision serves as a critical reference for similar cases involving employment rights and salary disputes in public service, reinforcing the principle that changes in pay cannot be made retroactively to the detriment of civil servants. The case also highlighted the procedural delays and com... |
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| 2018 SLD 1015, 2018 PCRLJ 257 | Cr.A. No. 196 of 2015 , decided on 16.11.2016 | In the case of Liaquat Ali and Shad Muhammad vs. The State, the Sindh High Court addressed significant issues concerning the Control of Narcotics Substances Act, 1997, particularly regarding the possession and transportation of narcotics. The case revolved around the recovery of 59 kilograms of charas from a vehicle driven by Liaquat Ali, with Shad Muhammad as a passenger. The prosecution's case was bolstered by eyewitness accounts and a positive chemical analysis, establishing a strong link between the accused and the narcotics. The court's ruling highlighted the importance of the driver's role in such cases, affirming that knowledge of the narcotics is presumed based on their position. This case serves as a critical reference for similar drug-related offenses, emphasizing the judicial system's approach to enforcing narcotics laws and the accountability of individuals involved in drug trafficking. Keywords: Control of Narcotics, drug possession, legal accountability, Sindh High Court.... |
| 1988 SLD 2969, 1988 SCMR 141 | Criminal Petition for Special Leave to Appeal No. , decided on 16.11.1987 | This case revolves around a criminal petition for special leave to appeal against the acquittal of Niamat Ali and others charged under various sections of the Penal Code. The Supreme Court evaluated the evidence and the concurrent findings of the lower courts. The Court's decision to dismiss the petition emphasizes the importance of upholding lower court judgments unless clear grounds for interference are established. The legal principles surrounding acquittal and the burden of proof were critical in this case, reflecting the judiciary's commitment to ensuring that justice is served while respecting the rights of the accused. The ruling highlights the intricate balance between prosecution and defense in criminal law, reaffirming the standards that must be met for a successful appeal against acquittal. Keywords such as 'Supreme Court', 'criminal law', 'acquittal', and 'judicial review' are essential for understanding the implications of this case.... |
| 2004 SLD 2626, 2004 PLD 84 | Criminal Appeal No. 116 of 2003 , decided on 18.03.2004 | In the case of SHAKEEL ABBAS vs THE STATE, the Peshawar High Court reviewed an appeal against a conviction under the Prohibition (Enforcement of Hadd) Order, 1979. The appellant, Shakeel Abbas, was found guilty of possession of heroin, with 20 grams recovered during a police search. The court emphasized the prosecution's burden to establish guilt beyond reasonable doubt, which was met by credible evidence. The investigation was deemed thorough, and the appellant's defense was considered weak, lacking corroborative evidence. The judgment highlighted the importance of credible information leading to arrests and the integrity of the evidence provided. The ruling reinforced the legal principles surrounding drug offenses, the rights of the accused, and the judicial process in criminal trials. Key legal terms include conviction, heroin possession, and appellate review, which are critical in understanding drug-related legal proceedings. The decision serves as a precedent in drug enforcement c... |
| 1988 SLD 2479, 1988 SCMR 1188 | Civil Petition for Leave to Appeal No. 1226 of 198 , decided on 11.04.1988 | In the case of Mangoo Khan vs. Abdul Malik and others, the Supreme Court of Pakistan addressed critical issues related to the Displaced Persons (Compensation and Rehabilitation) Act, 1958, and the exercise of revisional jurisdiction by Settlement Commissioners. The court examined the procedural history, noting the complexities arising from multiple transfers of property. The petitioner's attempt to challenge the Chief Settlement Commissioner's refusal to revise an earlier order was rejected on legal grounds, emphasizing the limitations placed on revisional powers. The judgment highlights the importance of adhering to established legal protocols in property disputes involving displaced persons. This case serves as a significant precedent in understanding the boundaries of administrative authority within the context of property transfers and the rights of displaced individuals. Keywords: Supreme Court, Displaced Persons Act, property transfer, legal authority, judicial review, Pakistan l... |
| 2007 SLD 1202, 2007 MLD 1164 | Writ Petitions Nos. 6128 and 6476 of 2006 , decided on 07.03.2007 | In the case of Writ Petitions Nos. 6128 and 6476 of 2006, decided by the Lahore High Court, the petitioners challenged the cancellation of their plot allotments by the Multan Development Authority (M.D.A.). The court addressed the legality of conditions imposed on plot allotments under the Disposal of Lands by Development Authorities (Regulation) Act, 1998, and the significance of the Contract Act, 1872. The court ruled that the conditions were valid and binding, as the petitioners had accepted them through affidavits. The ruling emphasized the importance of adhering to the rules set forth in housing schemes and underscored the court's jurisdiction in matters of contractual disputes. This case highlights the legal intricacies of land disposal regulations and the enforcement of contract terms within public housing schemes, making it a significant reference point for future cases involving similar issues.... |
| 2014 SLD 1480, 2014 PTD 465, (2014) 110 TAX 55 | D-4268 of 2013 , decided on 19.12.2013 | In the case of Sindh High Court's Constitutional Petition No.D-4268 of 2013, the petitioner, Messrs Bilal International, challenged the Show-Cause Notice issued by the customs authority regarding the import of old and used rubber conveyor belts. The petitioner contended that these goods were not subject to import duties as they were exempted under the Import Policy Order of 2013. The court ruled that the matter involved factual issues that should be resolved by the customs authority rather than through constitutional proceedings. This case underscores the distinction between legal interpretation and factual determination in customs matters, emphasizing the need for importers to adhere to regulatory procedures while also protecting their rights under the Constitution of Pakistan. Key legal principles regarding the jurisdiction of courts and the administrative process in customs law were reaffirmed, making this a significant case in customs litigation.... |
| 2010 SLD 2860, 2010 SCMR 1706 | Criminal Appeal No.44 of 2006 , decided on 11.05.2010 | In the landmark case of Criminal Appeal No.44 of 2006, the Supreme Court of Pakistan addressed critical issues surrounding the burden of proof in criminal trials. The case involved appellants Muhammad Asghar alias Nannah and Miraj Khalid alias Khalid, who were convicted for the murders of police officials. The apex court underscored the principle that the prosecution must establish guilt beyond a reasonable doubt, a fundamental tenet of the criminal justice system. The Court observed that the prosecution's reliance on ocular evidence without proper identification procedures raised substantial doubts regarding the appellants' involvement. The decision highlighted the significance of the presumption of innocence, which remains intact until the prosecution meets its burden. The case serves as a vital reference for future criminal proceedings, emphasizing that mere suspicion or conjecture cannot suffice for conviction. The Court's ruling reinforced the importance of thorough and credible e... |
| 1986 SLD 2081, 1986 PLC 367 | KAR-138 of 1984 , decided on 21.10.1985 | In the case of Khuda Bakhsh vs Karachi Transport Corporation, the Labour Appellate Tribunal addressed the retirement of an employee under the Industrial Relations Ordinance. The primary issue was whether the retirement at the age of 55 years could be challenged in the Labour Court. The tribunal confirmed that the retirement age was established by the Corporation's rules, allowing discretion for extension. The case highlights important aspects of employment law, particularly regarding retirement, discretionary powers of employers, and the fitness of employees for their roles. Key terms include 'superannuation', 'discretionary retirement age', and 'industrial relations'. This case serves as a precedent for similar disputes involving employee retirement and employer discretion under the Industrial Relations Ordinance.... |
| 1984 SLD 1755, 1984 PLC 1201 | 349/306 of 1983 , decided on 16.02.1984 | This case revolves around Siddique Ahmad, a Sub-Engineer in the Public Health Engineering Department, who faced allegations of misconduct leading to his suspension. The Service Tribunal of Punjab examined the appeal against penalties imposed by the Superintending Engineer despite the Enquiry Officer's findings of exoneration. The Tribunal underscored the necessity for a reasoned order when disagreeing with the Enquiry Officer's conclusions. The ruling emphasized that the charges lacked substantial evidence and highlighted the importance of fair treatment in disciplinary matters. Keywords such as 'Public Health Engineering', 'Service Tribunal', and 'disciplinary rules' are trending in this context, making the analysis relevant for legal professionals and public sector employees alike.... |
| 1983 SLD 1460, 1983 PLC 318 | 533/1323 of 1981 , decided on 11.07.1982 | This case revolves around Munshi Allah Rakha, an ex-Patwari who was dismissed from service based on allegations of temporary embezzlement while collecting land revenue. Under the Punjab Service Tribunals Act, the Tribunal reviewed the circumstances leading to his dismissal, including the directions given by the Tehsildar. The case highlights the legal definitions of embezzlement and the procedural mistakes made in the disciplinary actions against the appellant. The Tribunal's ruling emphasizes the importance of proper evidence and the rights of individuals to defend themselves in administrative proceedings. The judgment reinforces the principle that actions taken under lawful orders, even if outside one's typical duties, should not be penalized if they do not involve criminal intent. The decision to reinstate the appellant is significant, ensuring justice and adherence to legal standards in administrative law.... |
| 2024 SLD 2638, 2024 PLC 142 | Writ Petition No.55270 of 2020 , decided on 20.09.2021 | In the case of ASAD ABBAS vs. GOVERNMENT OF THE PUNJAB, the Lahore High Court addressed significant issues surrounding merit-based appointments within civil service positions. The petitioner challenged the decision of the Co-operative Societies Department, which denied his application for appointment despite being next in line on the merit list. The court emphasized the importance of following due process in recruitment and the obligation of the department to consider candidates from the waiting list when selected candidates do not join. This case highlights the principles of equality and non-discrimination as enshrined in Article 25 of the Constitution of Pakistan, reinforcing the legal framework for fair employment practices. The decision serves as a critical precedent for future cases involving civil service appointments and the rights of candidates in merit-based selection processes.... |
| 2010 SLD 1093, 2010 PLJ 214 | R.F.A. No. 469 of 2006 , decided on 22.06.2009 | This case revolves around a family dispute regarding the inheritance of properties left by Major (Retd) Aziz-ur-Rehman Khan after his death in 1992. The appellants claimed that several properties were actually owned by their deceased father, despite being registered in the name of the respondent, Dr. Atiq-ur-Rahman. The court examined the validity of family settlements and the concept of benami transactions in the context of Islamic law. The ruling highlighted that claims of ownership must be substantiated with clear evidence, particularly when gifts are involved. The decision underscores the complexities of inheritance laws and the significance of adhering to legal protocols in family settlements. This case serves as a crucial reference point for similar disputes involving property ownership and inheritance rights in Pakistan, emphasizing the need for clarity in legal documentation and transactions.... |
| 2006 SLD 2593 = 2006 SCMR 962 | Criminal Appeals Nos. 231 and 232 of 2002 , decided on 01.10.2003 | In the case of Criminal Appeals Nos. 231 and 232 of 2002, the Supreme Court of Pakistan addressed appeals concerning the conviction of Ibrar Hussain and others under sections 302 and 34 of the Penal Code. The decision, delivered on 1st October 2003, reaffirmed the credibility of the prosecution's evidence, including the testimonies of the complainant and eyewitnesses. The Court highlighted the consistency in the prosecution's evidence regarding the time, date, and place of the incident. The dying declaration of the deceased was also pivotal, as it corroborated the eyewitness accounts and medical evidence detailing the injuries sustained. The Supreme Court found no grounds for interference with the findings of the Trial Court and the Lahore High Court, which had previously dismissed the appeals against their conviction. The judgment emphasized the importance of credible witness testimony in criminal proceedings and upheld the sentences imposed, thereby reinforcing the judicial process i... |
| 1993 SLD 484, 1993 CLC 351 | C.Ps. Nos.S99 and S100 of 1990 , decided on 04.12.1991 | In the case of Mst. Asmat vs. Syed Hasan Mehtab Jafri, the Sindh High Court addressed the issue of prompt dower recovery and restitution of conjugal rights. Mst. Asmat, the petitioner, filed for the recovery of prompt dower amounting to Rs. 75,000, while her husband, Syed Hasan Mehtab Jafri, sought restitution of conjugal rights. The initial ruling favored Mst. Asmat, but the Appellate Court overturned this decision. The High Court's ruling emphasized the need for a fair trial and proper evaluation of evidence, ultimately remanding the case back to the Family Court for reevaluation. This case highlights the importance of legal representation and the role of the judiciary in safeguarding family law rights under the Constitution of Pakistan and the Family Courts Act.... |
| 2004 SLD 1590 = 2004 PLC 762 | Appeals Nos. 2194, 2195 of 2001, 150 of 2002 and 2 , decided on 20.09.2002 | In this significant case involving civil service law, the Service Tribunal of Punjab addressed the appeals of several civil servants who were dismissed from service based on convictions by a Summary Military Court. The High Court had previously acquitted the appellants, ruling that their trial was unlawful due to the time elapsed since the alleged offences. The Tribunal, highlighting the principle of legality in disciplinary actions, ruled that the dismissal orders could not stand as the grounds for dismissal were annulled by the High Court’s decision. The Tribunal's judgment underscores the necessity for adherence to lawful procedures in disciplinary matters, safeguarding the rights of civil servants against unjust actions. This case serves as a crucial reference for future appeals related to service dismissals, setting a precedent for lawful conduct and fair hearings in administrative proceedings. Keywords related to civil service law, unlawful dismissal, and judicial review are vita... |
| 2017 SLD 2473 = 2017 YLR 1895 | Civil Appeals Nos. 382 of 2015 and 164 of 2016 , decided on 10.02.2017 | This case revolves around the interpretation of the Land Acquisition Act, 1894, specifically focusing on the requirements for notice issuance by the Collector after an award is made in the absence of landowners. The Supreme Court of Azad Jammu and Kashmir ruled on the importance of notifying all interested parties to ensure they are aware of their rights concerning the awarded compensation. The failure to provide notice affects the limitation period for filing petitions against the award. The ruling emphasized that knowledge of the award is crucial for determining the timeline for legal recourse, thereby protecting the rights of landowners. This case highlights significant aspects of property law and the procedural requirements of land acquisition, making it a critical reference point for future cases in similar contexts.... |
| 1995 SLD 972 = 1995 CLC 428 | Civil Revision No. 122/13 of 1983 , decided on 08.11.1992 | In the case of Civil Revision No. 122/13 of 1983, the Lahore High Court addressed issues surrounding the validity of special oaths taken in a civil suit concerning specific performance of an oral agreement for the sale of a house in Ichhra, Lahore. The petitioner, INAM-URREHMAN, alleged a breach of contract by the respondents, JALAL DIN and AHMAD SAOUD. The court emphasized principles of approbate and reprobate, asserting that a litigant cannot retract from their own actions that they previously endorsed. The decision reinforced the importance of adhering to the spirit of the Oaths Act and the Civil Procedure Code, particularly Section 115, which governs the exercise of revisional jurisdiction. The court ultimately dismissed the revision petition, highlighting the discretionary nature of the jurisdiction exercised and the necessity for parties to be consistent in their claims. This case serves as a significant reference in understanding the implications of oaths in civil proceedings an... |
| 1992 SLD 1736, (1992) 197 ITR 455 | This case revolves around the search and seizure operations conducted under the Income-tax Act, 1961, specifically section 132, where a firm named 'Vazhga Vaiagam Enterprises' was accused of promoting illegal money circulation schemes. The Madras High Court, presided over by Janarthanam, J., dismissed the petitions filed by K. Palaniswamy seeking the return of the seized amounts and the lifting of restrictions on bank accounts. The court ruled that the seized currency notes did not require expedited return as they were not subject to decay, and there was no prior legal application made to the Chief Judicial Magistrate for the return of the seized funds. The decision reinforces the importance of following proper legal channels in cases of asset seizure. Keywords such as 'income tax', 'money circulation schemes', and 'legal proceedings' are essential for understanding the implications of this ruling.... | |
| 1995 SLD 1207 = 1995 CLC 1730 | Writ Petitions Nos. 984, 17554 and 4714 of 1993 an , decided on 16.03.1995 | In the case of M.D. Tahir vs. Provincial Government, the Lahore High Court addressed a constitutional petition that challenged the hunting and trading of wildlife, specifically the Houbara Bustard. The petitioner argued for a complete ban based on Islamic injunctions and wildlife protection laws. However, the court ruled that while Islam discourages unnecessary killing, it permits hunting under certain conditions. The court reiterated that citizens have the right to engage in trade unless expressly prohibited by law. The decision emphasized the balance between wildlife conservation and lawful hunting practices, dismissing the petition as lacking merit and reiterating the government's commitment to enforce existing wildlife laws. Keywords such as 'wildlife protection', 'Islamic law', 'hunting regulations', and 'constitutional rights' are essential for understanding the implications of this ruling in the broader context of environmental law and religious jurisprudence.... |
| 1985 SLD 2259, 1985 PLC 945 | 78/596 of 1984 , decided on 17.09.1984 | The case revolves around the appeal of Muhammad Amin Riaz, who was dismissed from his position as an ex-Accountant at the Municipal Committee, Chishtian. The dismissal was based on charges that were not substantiated by the enquiry officer's report. The tribunal highlighted the failure of the authority to apply due diligence in reviewing the case, leading to an unjust penalty. The tribunal emphasized the importance of following proper procedures in disciplinary actions against civil servants. The case underscores the significance of fair treatment and the necessity for authorities to base decisions on substantiated evidence rather than conjecture. The tribunal's decision reinstated Riaz, reflecting the legal principles of due process and fair play in administrative justice. The keywords trending in this context include 'administrative justice', 'disciplinary action', 'civil servant rights', and 'due process'.... |
| 2022 SLD 2314, 2022 SCMR 1923 | Civil Petitions Nos. 1716 to 1724 of 2022 , decided on 25.07.2022 | In the case of Pakistan Electronic Media Regulatory Authority vs. ARY Communications Ltd., the Supreme Court of Pakistan addressed the issue of whether honorary appointments to public offices, specifically the Chairperson and Members of the Council of Complaints (COC) of PEMRA, should undergo a transparent selection process. The court held that such appointments must be made through an open and competitive process to ensure that the most qualified candidates are chosen for roles that significantly impact public life and media regulation. The importance of public trust and the integrity of the appointment process was highlighted, with the court calling for both advertisement of positions and a government-led search for candidates to ensure a wide pool of applicants. This ruling reinforces the principles of meritocracy, transparency, and accountability in public appointments, ultimately aiming to enhance the governance and performance of regulatory bodies like PEMRA. The decision aligns ... |
| 1989 SLD 1855, 1989 SCMR 1707 | Civil Petition No.808 of 1984 , decided on 07.03.1989 | This case revolves around the dismissal of Rana Mahmood Ahmad from his position as an ex-Line Superintendent under the West Pakistan Water and Power Development Authority Act. The central issue was the dismissal of his appeal by the Federal Service Tribunal on the grounds of being time-barred without considering the merits of the case. The Supreme Court of Pakistan upheld the Tribunal's decision, emphasizing the principle that ignorance of law does not provide a valid excuse for delays in legal proceedings. This ruling highlights significant aspects of administrative law and the importance of timely actions in legal recourse. Keywords include 'Supreme Court of Pakistan', 'Federal Service Tribunal', 'WAPDA Act', 'administrative law', and 'legal recourse'.... |
| 1986 SLD 72, 1986 PTD 479 | Miscellaneous Civil Case No. 297 of 1981 , decided on 17.01.1983 | In the case of Smt. Sadhana Agrawal vs. The Income Tax Officer, the Madhya Pradesh High Court addressed the issue of maintainability of writ petitions concerning income tax assessments. The petitioner, Smt. Sadhana Agrawal, along with co-owners, contested a notice served by the Income Tax Officer which proposed to assess them as an association of persons rather than as co-owners under Section 26 of the Income Tax Act, 1961. The court ruled that the matter could be raised before the Income Tax Officer, and thus, the writ petition was dismissed. This case highlights the procedural aspects of challenging tax assessments and the importance of jurisdiction in income tax matters. It serves as a reference for future cases involving co-ownership and tax assessments, emphasizing the rights of co-owners to be assessed appropriately under the law. The case is relevant for legal practitioners and taxpayers navigating complex income tax regulations, making it significant for ongoing discussions abo... |
| 1981 SLD 1626, (1981) 129 ITR 260 | IT REFERENCE No. 48 OF 1971 , decided on 28.04.1980 | In this landmark case decided by the Bombay High Court, the primary issue at hand was whether dividend income received by a share dealer could be classified as 'earned income' under the Finance (No.2) Act, 1962. The court meticulously analyzed the definition of 'earned income' as outlined in section 2(7)(iii), which stipulates that income must be immediately derived from personal exertion. The court noted that while the assessee was engaged in the business of buying and selling shares, the dividend income was a result of holding shares rather than personal effort. The ruling concluded that the intervening event of acquiring shares negated the direct link between personal exertion and the income derived from dividends. This case underscores the critical distinction between types of income for tax purposes, particularly in the context of share trading and the implications for taxation of dividend income. Keywords such as 'earned income', 'dividend taxation', 'Bombay High Court', and 'Fin... |
| 2002 SLD 1037, 2002 PCRLJ 1911 | Criminal Appeal No.46/P of 2001 , decided on 30.05.2002 | This case revolves around a criminal appeal concerning the possession of contraband goods, specifically tincture bottles, which were recovered from a truck driven by Hazaratullah. The Federal Shariat Court reviewed the trial court's acquittal of the accused, emphasizing the need for thorough investigation into the source of the goods. The court highlighted significant procedural shortcomings in the prosecution's case, particularly the failure to identify the actual owner of the goods. The ruling underscores the importance of accountability in drug trafficking cases, where mere claims of innocence by transporters may not suffice. The judgment reinforces legal precedents regarding the burden of proof in contraband possession cases, illustrating the challenges faced by law enforcement in establishing a clear chain of custody and accountability.... |
| 2011 SLD 682, 2011 CLC 944 | Writ Petition No.323 of 2011 , decided on 10.02.2011 | This case revolves around the rights of a wife to demand dower and maintenance under Islamic law, as outlined in the Muhammadan Law and Family Courts Act, 1964. The petitioner, Hafiz Amjad Ali, sought to overturn the lower court's decision that ruled in favor of his wife, Mst. Nasreen, regarding her claims for dower and maintenance. The court found that the refusal or delay in payment of dower entitled the wife to seek maintenance, a principle firmly rooted in Islamic jurisprudence. The case highlights the significance of adhering to the obligations of marriage as prescribed in the Holy Qur'an, emphasizing the husband's duty to provide for his wife. The ruling serves as a critical reference for similar cases involving marital rights, dower, and maintenance, affirming the legal protection afforded to women in Islamic law. Keywords: Islamic law, dower, maintenance, marital rights, Muhammadan Law, Family Courts Act.... |
| 2004 SLD 2984, 2004 PLD 25 | Civil Appeal No. 25 of 2003 , decided on 26.02.2004 | This case addresses the legal principles surrounding the entitlement to past maintenance under the Azad Jammu and Kashmir Family Courts Act, 1993 and the Limitation Act (IX of 1908). The Supreme Court ruled that while the Family Court had appropriately granted maintenance for ten years based on evidence, the Shariat Court incorrectly set aside this ruling based on claims of non-maintenance and the appellant's alleged unwillingness to live with the respondent. This case underscores the significance of adhering to established legal precedents and the necessity of considering the proper limitation period for maintenance suits. It reinforces the importance of the Family Courts Act in adjudicating matters related to family maintenance, affirming the need for due diligence in the assessment of claims. Keywords: maintenance law, family court, limitation period, legal principles, past maintenance claims.... |
| 2020 SLD 74, 2020 PTD 50, (2020) 121 TAX 197 | Custom Appeal No. 98/PB of 2017 , decided on 29.04.2019 | In the case of Messrs Sapna Enterprises vs. Collector of Customs, the Customs Appellate Tribunal addressed a significant dispute regarding the classification and taxation of imported goods, specifically synthetic monofilament yarn. The petitioners claimed an exemption from sales tax under SRO No. 1125(I)/2011 but faced scrutiny from the Chief Collector's office, which asserted that the goods did not qualify for the exemption. The Tribunal highlighted the importance of accurate classification under the HS Code system and the role of decitex in determining tax obligations. The judgment emphasized that the absence of a clear lab report at the time of assessment and the reliance on conjecture by the customs authorities were critical factors in favor of the appellants. Ultimately, the Tribunal's decision to accept the appeal underscores the necessity for clarity and precision in customs regulations and the treatment of imported goods, making it a noteworthy reference for future cases involv... |
| 2015 SLD 2406, (2015) 377 ITR 112 | CIVIL APPEAL Nos. 1619 & 4631 OF 2012, 10495 & 112 , decided on 05.08.2015 | This case revolves around the interpretation of Section 260A of the Income-tax Act, 1961, specifically concerning the High Court's jurisdiction and its power of review. The Revenue contended that the High Court lacked jurisdiction to review its orders based on the provisions of the Civil Procedure Code, particularly in the context of Section 260A(7). However, the Supreme Court clarified that the High Court, being a Court of Record, holds inherent powers to review its decisions. The ruling emphasized the importance of ensuring justice and correcting any grave errors that may occur in judicial proceedings. The decision serves as a significant precedent for understanding the scope of review powers within the judicial system, particularly in tax-related cases. This case is crucial for legal practitioners navigating the complexities of judicial reviews and appeals in tax law.... |
| 2017 SLD 2735 = 2017 PCRLJ 1377 | Criminal Appeals Nos. 2268, 2274 of 2011 and Murde , decided on 24.02.2016 | In a significant case decided by the Lahore High Court, Razia Bibi was acquitted of murder charges in relation to the death of Khalid Mahmood. The court scrutinized the evidence presented, highlighting the prosecution's failure to establish a compelling case against the appellant. The case revolved around the accusations of murder and mischief by fire, with the prosecution claiming that Razia Bibi, alongside her husband, set Khalid Mahmood ablaze. However, the court found inconsistencies in the testimonies of the witnesses and emphasized that the absence of incriminating evidence necessitated Razia Bibi's acquittal. This ruling reinforces the fundamental principle that an accused person is presumed innocent until proven guilty, and it underscores the critical role of credible evidence in securing a conviction. The court's decision to set aside the previous conviction illustrates the necessity for thorough and convincing evidence in criminal proceedings. The case draws attention to the ... |
| 1988 SLD 2191, 1988 SCMR 484 | Civil Petition No. 806 of 1987 , decided on 18.01.1988 | This case revolves around the appointment of a Lambardar after the previous holder, Wajid Ali, passed away. Multiple candidates, including the petitioner and respondent No.4, sought the position. The Collector initially offered the appointment to the petitioner, but the Commissioner reversed this decision based on the principle of primogeniture, favoring respondent No.4. The Board of Revenue later reinstated the Collector's decision, which was challenged by respondent No.4 in the High Court. The High Court's ruling was subsequently contested, leading to this Supreme Court petition. The case highlights key legal principles regarding administrative appointments, the jurisdiction of Revenue authorities, and the application of constitutional provisions. Keywords: Lambardar appointment, primogeniture, Revenue authorities, administrative law, Supreme Court of Pakistan.... |
| 2012 SLD 2231, 2012 CLD 779 | F.A.O. No.287 of 2008 , decided on 12.12.2011 | In the case of F.A.O. No.287 of 2008, heard by the Lahore High Court, the court addressed the jurisdiction of the Consumer Court under the Punjab Consumer Protection Act, 2005. The case involved a complaint by the respondent, Muhammad Javed Iqbal, against Abdul Latif Alvi for failure to pay a promised amount after a series of monthly contributions. The court emphasized that for a grievance to fall under the jurisdiction of the Consumer Court, the complainant must fit the definition of a 'consumer' as defined in the Act. The court concluded that the respondent's contributions did not establish him as a consumer or the appellant as a service provider, thus rendering the Consumer Court's order invalid. This decision underscores the importance of clear definitions and jurisdictional boundaries within consumer protection laws.... |
| 2004 SLD 535, 2004 CLD 334 | Suit No. 1051 of 1999 , decided on 20.05.2003 | The case involved a dispute over a charter party agreement between the plaintiff, MESSRS HASAN ALI RICE EXPORT CO., and the defendants, FLAME MARITIME LIMITED AND ANOTHER. The plaintiff sought injunctive relief and damages, claiming the terms of an addendum to the charter party were agreed upon under duress. However, the defendants invoked an arbitration clause that was part of the agreement, leading to arbitration proceedings in London. The Sindh High Court held that the arbitration agreement was valid and that the suit was barred due to the existence of the arbitration clause. The ruling reaffirmed the importance of arbitration as a means of dispute resolution, highlighting the principle of res judicata, which prevents the same issue from being re-litigated if it has already been decided in a prior proceeding. This case underscores the enforceability of arbitration agreements and the limitations on court intervention in matters already subject to arbitration, especially when the arbi... |
| 2014 SLD 2689, 2014 PLC 123 | Labour Appeal No.6 of 2013 , decided on 17.09.2013 | This case revolves around the entitlement of an employee's salary during suspension and subsequent termination. Khalid Shamim, an Assistant Engineer at Pakistan Telecommunication Company Limited (PTCL), was suspended after being unable to attend work due to illness and legal issues involving NAB. His salary was stopped, and he was later terminated. The Labour Court ruled in favor of Shamim, stating he was entitled to his salary during suspension, which was upheld by the Labour Appellate Tribunal. The Tribunal clarified that an employee under suspension should receive full salary and benefits, as per the Balochistan Industrial Relations Act and relevant standing orders. This case highlights the rights of employees under suspension and the legal framework governing their entitlements, making it significant in labor law discussions.... |
| 1996 SLD 1474, 1996 CLC 1293 | First Rent Appeal No.93 of 1994 , decided on 10.01.1996 | This case revolves around a rent dispute under the Sindh Rented Premises Ordinance, 1979, particularly focusing on the relationship between a landlord and tenant following the death of the original landlord. The court emphasized the necessity for proper documentation and legal authority in proving ownership claims in rental disputes. The appellant, a sub-tenant, contested the eviction order citing a sale agreement, but the court ruled in favor of the respondent, the landlord's administrator, affirming that mere possession does not confer ownership rights. This case is significant for tenants and landlords navigating rental agreements and ownership claims, underscoring the importance of legal procedures and documentation in real estate transactions.... |
| 2009 SLD 3526, 2009 PCRLJ 1314 | Criminal Bail Applications Nos.793 of 2008 and 266 , decided on 29.07.2009 | In the case of MUHAMMAD AZIM and another vs. THE STATE, decided by the Sindh High Court, the court addressed critical issues regarding the right to a fair trial and the abuse of judicial process due to excessive delays. The applicants had been in custody since 2003, with their trial not concluded after six years, raising significant concerns about their legal rights. The court highlighted that the names of the accused were not included in the FIR, and the identification process was flawed, further complicating the prosecution's case. The court's decision to grant bail was grounded in the principles of justice and the necessity for timely trials, reinforcing the fundamental rights of individuals within the legal system. This case serves as a pivotal reference for similar future cases where delays in judicial proceedings may infringe upon an accused's rights. Keywords such as 'bail', 'fair trial', 'judicial process', and 'access to justice' are essential in understanding the implications... |
| 1994 SLD 993, 1994 SCMR 2002 | Civil Appeal No. 856 of 1984 , decided on 20.01.1991 | In this case, the Supreme Court of Pakistan addressed the complexities surrounding pre-emption suits under the Punjab Pre-emption Act, specifically focusing on the implications of non-compliance with court orders regarding financial deposits. The case involved a decree-holder who was required to deposit a total of Rs. 12,000 but only managed to deposit Rs. 9,500 by the specified deadline. The court ruled that the failure to meet this condition meant the plaintiff could not claim costs following the event of the litigation. This ruling reinforces the principle that costs in legal proceedings are closely tied to compliance with court mandates. The case highlights the importance of adhering to procedural requirements in legal actions and the potential consequences of failing to do so. Keywords such as 'pre-emption suits', 'Punjab Pre-emption Act', 'court costs', and 'legal compliance' are relevant for analysis and understanding of this landmark decision.... |
| 1984 SLD 1724, 1984 PLC 1159 | 317/1433 of 1981 , decided on 15.12.1982 | The case revolves around Muhammad Ramzan's appeal against the decisions made by the irrigation department regarding his promotion and seniority as a Stenographer. The appeal was based on claims that his transfers from one region to another were not in line with his allocated region, Sargodha. The tribunal assessed the legal standing of his claims under the Punjab Service Tribunals Act, particularly focusing on the jurisdiction concerning decisions made prior to July 1, 1969. The tribunal concluded that the appellant's appeal was not maintainable, as he accepted his transfers and did not contest them in a timely manner. This case highlights the complexities of service law and the importance of adhering to procedural timelines in administrative matters.... |
| 1995 SLD 1165, 1995 PLC 322 | Appeal No. 182(L) of 1994 , decided on 18.10.1994 | This case revolves around the promotion of Munir Ahmad, a civil servant with thirty years of service who was not promoted to the position of Assistant Manager despite having a good service record. The case highlights issues of fairness and justice within the promotion process in civil service. The tribunal found that the reasons given for the denial of promotion were not consistent with the documented service record. This case underscores the importance of transparency and accountability in administrative decisions regarding promotions in the civil service. The tribunal's ruling calls for a reassessment of Munir Ahmad's eligibility for promotion, emphasizing the need for just treatment in civil service matters. This case can serve as a precedent for similar cases where civil servants feel aggrieved by promotion decisions. Key phrases include 'civil service promotion', 'fair treatment in civil service', and 'administrative justice'.... |
| 2005 SLD 1824, 2005 PLD 69 | Civil Revision No. 1493 of 2004 , decided on 26.01.2005 | In the case of Civil Revision No. 1493 of 2004, the Peshawar High Court addressed the appeal filed by Haji Muhammad Ameen against the judgment and decree favoring Messrs Frontier Ceramics Ltd. The central issues revolved around the admissibility of documents and the implications of non-cross-examination of witnesses. The court reaffirmed established legal principles under the Civil Procedure Code and Qanun-e-Shahadat, emphasizing that documents once admitted cannot be contested at later stages unless substantial errors are demonstrated. The ruling highlighted the importance of adhering to procedural laws in civil litigation, reinforcing the necessity for parties to present their arguments and evidence at the appropriate stages. The final decision dismissed the revision petition, thereby upholding the lower courts' decisions. This case serves as a critical reference for understanding procedural compliance in civil cases, pertinent to practitioners and scholars alike.... |
| 1976 SLD 504, (1976) 105 ITR 743 | MATTER No. 49 OF 1974 , decided on 02.03.1976 | This case revolves around the interpretation of section 148 of the Income-tax Act, 1961, particularly concerning notices issued for income escaping assessment. The Calcutta High Court ruled that the confessions made by the partners of a registered firm regarding undisclosed income did not provide sufficient grounds for the Income Tax Officer to believe that the firm's income had escaped assessment. The court emphasized that the partners' confessions were made in their individual capacities, not on behalf of the firm. The court quashed the notice issued under section 148, indicating that the necessary conditions for reopening the assessment were not fulfilled. This ruling underscores critical issues in tax law related to the obligations of firms and their partners in disclosing income, as well as the procedural safeguards that must be adhered to when challenging assessments. The case highlights the importance of accurate information and representation in tax matters, making it a key ref... |
| 2007 SLD 3910, (2007) 294 ITR 563, [2008] 166 TAXMAN 392 (PUNJ. & HAR.) | IT APPEAL NO. 654 OF 2005 , decided on 14.03.2007 | The case revolves around the eligibility of the Market Committee for tax exemption under the Income Tax Act, 1961. The Punjab and Haryana High Court examined whether the Market Committee, incorporated under the Punjab Agricultural Produce Markets Act, fulfills the criteria for being considered a charitable trust. The court determined that the Market Committee's activities, which include regulatory functions that benefit farmers and consumers, align with the definition of charitable purposes. The court ruled that the Market Committee is entitled to registration under section 12AA of the Income Tax Act despite not being eligible for exemption under section 10(20). The decision underscores the importance of understanding the distinct provisions within the Income Tax Act when determining tax liabilities and exemptions for entities engaged in public utility activities. This case highlights the evolving interpretation of charitable purposes within tax law, especially concerning local authori... |
| 2010 SLD 1921, (2010) 321 ITR 53 | TAX APPEAL Nos. 249, 251 AND 266 OF 2008 , decided on 06.05.2008 | In the case of TAX APPEAL Nos. 249, 251 AND 266 OF 2008, the Gujarat High Court addressed the compliance of the Income Tax Act, 1961, specifically Section 80G regarding deductions for donations to charitable institutions. The case revolved around the timely submission of Form No. 10AA, required to substantiate donations made for earthquake relief. The court highlighted the importance of ensuring that funds donated for humanitarian purposes are utilized effectively. The Tribunal had previously ruled in favor of the assessee, determining that the late submission of the audit report did not invalidate the claim for tax deductions. The High Court affirmed this decision, reinforcing the notion that procedural compliance, as long as it meets the fundamental purpose of the law, is sufficient for the approval of claims. The case cited CIT v. Gujarat Oil & Allied Industries as precedent, emphasizing the non-mandatory nature of timely filing in certain contexts. The decision underscores the judi... |
| 2010 SLD 1831, (2010) 323 ITR 239 | TAX CASE (APPEAL) No. 1612 OF 2005 , decided on 22.04.2009 | The case involves the appeal by the Commissioner of Income Tax against the decision of the Income-tax Appellate Tribunal concerning the assessment year 1998-99. The Tribunal had ruled in favor of the Salem District Central Co-Operative Bank Ltd. regarding the tax effect of Rs. 47,151, which the Revenue sought to tax. The key issue was whether the tax effect was below the threshold set by the CBDT Circular, leading to the dismissal of the appeal. The ruling is significant in establishing the binding nature of CBDT circulars on the Revenue, thereby promoting adherence to guidelines that aim to streamline tax litigation and reduce unnecessary appeals. This decision is vital for tax practitioners and entities involved in similar tax disputes, ensuring clarity in the process and reinforcing the importance of compliance with existing tax regulations.... |
| 2005 SLD 1064 = 2005 PLC 1395 | Appeal No. 10 of 2001 , decided on 28.04.2004 | In the case of Muhammad Waris vs. Secretary to the Government of Sindh, the appellant contested the final seniority list of Field Assistants in the Agriculture Research Wing, claiming that the inclusion of respondent No.5 was unjust. The appeal was based on the premise that the appellant had previously filed a joint departmental appeal with other colleagues, which was deemed incompetent. The Service Tribunal ruled that individual appeals were necessary when multiple civil servants were affected by an order. The Tribunal found no merit in the appellant's arguments, stating that the procedural requirements were not met, leading to the dismissal of the appeal. This case highlights the importance of adherence to legal procedures in administrative matters, particularly concerning civil service appeals.... |
| 1986 SLD 2149, 1986 PLC 617 | RI-625 of 1984 , decided on 23.12.1985 | This case revolves around the dismissal of an employee, Muhammad Abdul Ghafoor Khan, from Allied Bank of Pakistan Ltd. due to alleged misconduct. The Labour Appellate Tribunal evaluated the evidence against the respondent, determining that only 5 out of the 9 charges could be substantiated. The Tribunal highlighted that the evidence was insufficient for the remaining charges, indicating a lack of original documents and credible witness identification. As a result, it was concluded that the employer might have opted for a lesser punishment had only 5 charges been upheld. The Tribunal's decision emphasized the importance of fair inquiry processes and the necessity for employers to substantiate claims with adequate evidence. The case underscores the balance between employee rights and employer responsibilities in disciplinary actions. Keywords related to employee rights, workplace misconduct, and legal remedies are trending in this context.... |
| 2004 SLD 1333, 2004 PCRLJ 1080 | Criminal Appeal No.27 of 2003 , decided on 24.11.2003 | This case revolves around the appeal against the bail granted to the accused in a murder case involving the appellant's father. Initially reported as a suicide, the circumstances led to a murder investigation under various sections of the Penal Code. The case highlights critical legal principles regarding bail, particularly in serious offenses. The courts found that the evidence presented necessitated further investigation rather than immediate conclusions of guilt. The appeal underscores the judicial process's emphasis on ensuring that all relevant facts and evidence are thoroughly examined before determining bail eligibility. The ruling reinforces procedural safeguards in criminal law, ensuring that individuals are not unjustly deprived of their freedom when the evidence is inconclusive. The decision is significant for legal professionals and advocates involved in criminal law, as it delineates the balance between public safety and individual rights in the context of bail application... |
| 2017 SLD 1808, 2017 SCMR 724 | Criminal Appeal No. 315 of 2012 , decided on 07.03.2017 | The case of Nasrullah alias Nasro revolved around the alleged murder of his wife, Mst. Hameed Bibi, which took place on April 29, 2010. The Supreme Court scrutinized the evidence presented, particularly focusing on the credibility of eyewitnesses and the medical reports. The complainant, Zahir Khan, was not an eyewitness and had only received information about the incident via phone. The court highlighted the unusual behavior of the alleged eyewitnesses, who failed to assist the victim or provide coherent accounts. The court ruled that the prosecution did not meet the burden of proof required for a conviction, thereby underscoring the legal principle that an accused is presumed innocent until proven guilty. This case serves as a critical examination of evidentiary standards in criminal proceedings and reinforces the necessity for the prosecution to establish a clear and compelling case against the accused. The decision also affirms the importance of the benefit of doubt in favor of the... |
| 2004 SLD 3800, 2004 PLJ 33 | Crl. A. No. 233/L of 2003 , decided on 08.01.2004 | In the case of Zafar Naeem vs. State, the Federal Shariat Court examined the conviction of the appellant under the Offence of Zina (Enforcement of Hudood) Ordinance, 1979. The appellant was accused of committing zina-bil-jabr against a minor girl, Mumtaz Bibi. The court thoroughly analyzed the medical evidence, witness testimonies, and the circumstances surrounding the case. It was established that the victim had been subjected to sexual assault, and the medical reports corroborated her account. The court found that the prosecution had met its burden of proof, dismissing the appeal and upholding the lower court's judgment. This case highlights the judicial approach towards sexual assault cases, particularly under the Hudood Ordinances, emphasizing the necessity for credible evidence and the importance of protecting victims' rights.... |
| 1991 SLD 1264 = (1991) 187 ITR 616 | O.S. No. 329 of 1984 | In the case of O.S. No. 329 of 1984, the Supreme Court dealt with the implications of the Benami Transactions (Prohibition) Act, 1988, particularly concerning amendments to pleadings in ongoing suits. The plaintiff sought to amend their suit filed in 1983 in light of the new law, asserting that their case fell under section 4(3)(b) of the Act. The court found that the amendment did not introduce a new case but clarified the nature of the transaction in question. This decision is crucial for understanding how retroactive laws can affect ongoing legal proceedings and the importance of allowing parties to adapt their claims in light of new legislation. The ruling emphasizes the necessity of fairness in legal proceedings, ensuring all parties have the opportunity to respond to new allegations or claims made during the course of a case. Keywords: Benami Transactions, Prohibition Act, legal amendments, Supreme Court, case law, ongoing litigation, retroactive application, legal rights.... |
| 1970 SLD 263, 1970 SCMR 285 | Civil Petition for Special Leave to Appeal No. K-1 , decided on 11.11.1969 | In the case of Civil Petition for Special Leave to Appeal No. K-125 of 1969, the Supreme Court of Pakistan dealt with the issue of penal interest imposed by the Income Tax Officer on the petitioners for not depositing advance tax during a specified accounting period. The court highlighted the procedural aspects, stating that the petitioners should have initially sought remedy from the Income-tax authorities before escalating the matter to the High Court. The refusal to stay execution of the decree was consistent with established legal principles, reinforcing that no irreparable loss would ensue from such actions. This case elucidates the importance of following due process in tax-related disputes and the judiciary's reluctance to interfere with lower court decisions without substantial justification. Keywords such as 'Supreme Court of Pakistan', 'Income Tax Officer', 'penal interest', and 'tax law' are critical in understanding the legal implications of this case.... |
| 1976 SLD 772 = 1976 PLC 376 | Appeal No. 186 of 1975 , decided on 16.06.1975 | This case revolves around an appeal made by SABIR HUSSAIN against RACHNA TEXTILE MILLS regarding his dismissal due to participating in a hunger strike. The Labour Appellate Tribunal evaluated the legality of the dismissal under the Industrial Relations Ordinance and the Standing Orders Ordinance. The crux of the case was whether the hunger strike constituted misconduct and if the composite enquiry was valid. The court concluded that the actions of the appellant disrupted the factory's operations and incited other workers, thus falling under the definition of an illegal strike. The decision underscores the importance of adhering to workplace regulations and the consequences of actions that disrupt industrial harmony. It highlights the legal frameworks governing labor disputes and the interpretations of misconduct in industrial relations. This case serves as a pivotal reference for future labor disputes and the legal expectations surrounding employee conduct during industrial actions.... |
| 2016 SLD 400, 2016 PLD 151 | Civil Petitions Nos. 3186 and 3187 of 2015 , decided on 04.11.2015 | In the landmark case of Civil Petitions Nos. 3186 and 3187 of 2015, the Supreme Court of Pakistan addressed critical issues surrounding the eligibility of candidates contesting local body elections under the Punjab Local Government Act, 2013. The court's ruling focused on the interpretation of Section 27(2)(e), which outlines disqualifications for individuals in the service of statutory bodies. The petitioners, who were members and chairman of the Local Zakat and Ushr Committee, contested the rejection of their nomination papers based on claims they were ineligible due to their positions. The court found that these roles were not akin to employment by a statutory body, as the petitioners did not receive any salary or remuneration. This judgment is significant for understanding the legal definitions of public service and disqualification criteria in electoral contexts. It highlights the importance of voluntary contributions in community service roles and their distinction from formal em... |
| 1989 SLD 1715, 1989 SCMR 1476 | Civil Petition No.10 of 1981 , decided on 06.07.1988 | In the case of MAQBOOL AHMAD vs. COMMISSIONER, MULTAN DIVISION, the Supreme Court of Pakistan dealt with a civil service dismissal following allegations of financial misconduct. After a thorough departmental inquiry, the petitioner was initially dismissed but later had his penalty reduced to removal from service. The Service Tribunal upheld this decision, stating that the petitioner acted without authority and that there was no evidence of extenuating circumstances justifying further leniency. The Supreme Court, upon reviewing the case, found no grounds for interference with the Tribunal's ruling, emphasizing the importance of accountability in public service. This case illustrates the legal principles surrounding disciplinary actions in civil service, highlighting the standards of proof required for allegations of misconduct. Key terms include civil service dismissal, departmental inquiry, and judicial review. The decision reinforces the judiciary's role in maintaining integrity withi... |
| 2011 SLD 6631, 2011 PCRLJ 1434 | Criminal Miscellaneous No. 3075-B of 2011 , decided on 30.03.2011 | In the case of Babar Rasheed vs. The State, the Lahore High Court dealt with a bail application concerning serious charges under the Penal Code, including attempted murder and rioting with deadly weapons. The court underscored the importance of the principle of granting bail when there exists a reasonable doubt about the guilt of the accused. The petitioner was accused of being part of a group that attacked the complainant with firearms, resulting in injuries. However, the inconsistencies in the medical reports and lack of specific injuries attributed to the petitioner played a crucial role in the court's decision to grant bail. The court highlighted that the benefit of doubt is a fundamental right of the accused, especially at the pre-trial stage. This case underscores the critical balance between the rights of the accused and the interests of justice in the criminal justice system. Key trending keywords include 'bail application', 'criminal procedure', 'Lahore High Court', and 'legal... |
| 1972 SLD 413, (1972) 83 ITR 356 | IT REFERENCE No. 31 OF 1969 , decided on 12.11.1970 | In the case of Basant Lal Om Prakash v. Commissioner of Income Tax, the Punjab and Haryana High Court addressed significant issues regarding the Income-tax Act, 1961. The case revolved around the assessment year 1959-60, where the Income-tax Officer identified a cash credit of Rs. 20,000 in the books of the assessee-firm, allegedly deposited by 'R', a cashier from a cooperative society. The court critically examined the evidence presented, including statements and account books, concluding that the amount was not deposited by 'R' but was rather income from undisclosed sources. The ruling also highlighted the importance of the Tribunal's role in determining the genuineness of such deposits and the threshold for imposing penalties under the Act. Ultimately, the decision reaffirmed the principles of burden of proof in tax law, emphasizing that the department must substantiate claims regarding undisclosed income. The case serves as a pivotal reference for similar tax-related disputes, emph... |
| 2001 SLD 1520, 2001 SCMR 1474 | Criminal Appeal No.267 of 1995 , decided on 21.03.2001 | In the landmark case of Criminal Appeal No.267 of 1995, the Supreme Court of Pakistan dealt with issues surrounding the evidentiary value of dying declarations in criminal law. The court reaffirmed that a dying declaration could serve as the basis for conviction without the necessity for corroboration, provided it is made voluntarily and without influence. The case involved the murder of Jamshid, who made a dying declaration naming Qadeem Khan as his assailant. The evidence presented included medical corroboration and eyewitness accounts, which the trial court found compelling. The High Court's acquittal of the accused was overturned due to misapplication of legal principles regarding dying declarations and the weight of the evidence. This decision highlights the importance of the integrity of witness testimony and the judicial process in ensuring justice is served. Key legal principles regarding the treatment of dying declarations were elucidated, emphasizing their potential as substa... |
| 2001 SLD 1418, 2001 PTD 1228, (2000) 243 ITR 2 | Tax Case No. 965 of 1992 (Reference No. 511 of 199 , decided on 21.09.1999 | This case revolves around the valuation of a residential property for wealth tax purposes under the Wealth Tax Act of 1957. The core issue was whether the amended provisions of Schedule III, effective from April 1, 1989, could be applied to an ongoing assessment for the year 1984-85. The Madras High Court ruled that the amended provisions were applicable since the assessment was still subject to appeal when the amendments were introduced. This ruling aligns with the precedent set in CWT v. Sharvan Kumar Swarup & Sons, establishing that procedural laws apply to pending cases. The case highlights the importance of ensuring that tax assessments reflect the most current legal standards, thereby promoting justice and accuracy in tax matters. The decision is significant for tax practitioners and individuals involved in wealth tax assessments, as it clarifies the treatment of ongoing assessments in light of legislative changes.... |
| 1950 SLD 92 = (1950) 18 ITR 906 | The case of Anglo-French Textile Co. Ltd v. Commissioner of Income Tax is pivotal in understanding the scope of Section 34 of the Income-tax Act, 1961. The primary issue at hand was whether the Income-tax Officer could grant relief under Section 24(3) during proceedings initiated under Section 34 for income that was believed to have escaped assessment. The court highlighted that the Income-tax Officer's authority is confined to assessing only the income that has escaped assessment, and not to provide relief regarding losses. This conclusion is bolstered by prior judgments that delineate the boundaries of the Income-tax Officer's powers. The court's decision reinforces the importance of adhering to legislative intent and maintaining a clear distinction between assessing income and adjudicating losses. Legal professionals and tax experts should note the implications of this case for future assessments and appeals. The ruling underscores the necessity for clarity in tax law and the interp... | |
| 1984 SLD 1510, 1984 PLC 899 | D-2741 of 1984 , decided on 01.12.1984 | In the case of Ghulam Farid Faridi vs. Assistant Director, Social Welfare Sargodha, the Service Tribunal, Punjab addressed the issue of adverse remarks recorded against the appellant in his Annual Confidential Report (A.C.R.) for the year 1980. The remarks described him as having a 'sadistic personality' and were contested by the appellant as being unfounded and maliciously intended by his Reporting Officer. The Tribunal carefully scrutinized the case records and the responses from the Reporting Officer and found that the remarks were not substantiated by any factual evidence. The Tribunal emphasized the importance of a fair assessment in A.C.R.s and the need for authorities to issue reasoned decisions. Ultimately, the Tribunal ruled in favor of the appellant, expunging the adverse remarks and setting aside the order rejecting his representation. This case highlights the significance of due process in administrative evaluations and the protection of civil servants' reputations against ... |
| 2013 SLD 10 = 2013 PTD 205 | I.T.A. No. 1415/LB , decided on 26.07.2012 | This case revolves around the interpretation of provisions related to obsolete stock under the Income Tax Ordinance, 2001. The primary contention was whether the taxpayer could claim expenses related to obsolete stock without it being written off. The Tribunal concluded that the law does not mandate writing off obsolete stock as a precondition for claiming expenses. The decision reinforced taxpayer rights to value stock-in-trade at net realizable value. Furthermore, the Tribunal addressed the treatment of gains from the sale of scrap and fixed assets, clarifying that such gains should not go untaxed and should reflect actual depreciation allowances. This case is significant for taxpayers navigating the complexities of income tax regulations, particularly concerning stock valuation and tax regime classifications. Keywords: Income Tax Ordinance, stock valuation, obsolete stock, tax regimes, depreciation, tax law compliance.... |
| 2014 SLD 742, 2014 YLR 1612 | Criminal Jail Appeal No. S-94 of 2007 , decided on 04.10.2013 | In the case of Criminal Jail Appeal No. S-94 of 2007, the Sindh High Court reviewed the conviction of the appellant, Sabir Ali Bhutto, for murder under Section 302(b) of the Penal Code. The incident occurred on April 9, 2004, when the appellant, a police constable, shot and killed Naseer Ahmed during a dispute over payment for tea at a hotel. Key evidence included eyewitness testimonies from the deceased's brothers and cousin, corroborated by medical evidence and ballistic analysis linking the crime weapon to the incident. The trial court's decision to impose life imprisonment was challenged, but the High Court found no grounds for interference, emphasizing that the prosecution's case was robust and the defense's arguments failed to undermine the established facts. This case highlights the importance of eyewitness credibility and the role of forensic evidence in criminal proceedings, particularly in murder cases where the burden of proof lies with the prosecution. Relevant legal princi... |
| 2016 SLD 2331, 2016 PLD 87 | C.P. No. 694 of 2009 , decided on 07.03.2016 | In the case of C.P. No. 694 of 2009, the Balochistan High Court deliberated on the resumption of jagir properties under the Land Reforms Regulations of 1959. The case involved multiple parties, with the petitioners contesting the actions of the Deputy Land Commissioner regarding the cancellation of their recorded ownership of agricultural lands. The court underscored the significance of historical legal frameworks that govern land ownership and the specific provisions of MLR 64 of 1959, which mandated the reversion of jagirs to the government. The judgment reiterated the legal stance on property rights in relation to land reforms, emphasizing the need for due process in determining ownership and entitlements. The decision highlighted the judicial process in adjudicating land disputes and the imperative for compliance with established regulations, thus contributing to the larger discourse on land rights and reforms in Pakistan.... |
| 1993 SLD 1180, 1993 PLC 153 | Information/Application No. 62 of 1992 , decided on 27.08.1992 | In the case involving the Brookes Pharmaceutical Workers Union against the Union of Brookes Pharmaceutical Employees, the Labour Appellate Tribunal of Sindh addressed issues under the Industrial Relations Ordinance of 1969. The Tribunal reviewed a plea concerning management's alleged coercive tactics aimed at establishing a compliant union to act as the Collective Bargaining Agent. The hearing highlighted the complexity of ongoing disputes among various unions, some registered and others pending registration, all seeking resolution through multiple legal avenues including Labour Courts and High Courts. The Tribunal ruled that the application presented was not a matter of right and declined to exercise its suo motu powers. This case underscores the critical nature of union representation and the legal frameworks governing labor relations in Pakistan, making it a significant reference point for similar disputes in the future.... |
| 1989 SLD 944, 1989 PLD 562 | Civil Appeals Nos. 80 and 81 of 1987 , decided on 14.05.1989 | This case involves the legal context surrounding the Punjab Civil Servants Act (VIII of 1974) and the Punjab Service Tribunals Act (IX of 1974). It centers on the administrative procedures related to seniority lists for civil servants, specifically Graduate Engineers in the Punjab Agriculture Department. The Supreme Court's decision highlighted the necessity of filing a representation to the Governor before approaching the Service Tribunal, clarifying the hierarchy of authority in administrative matters. This ruling is significant for understanding the rights of civil servants and the procedural requirements for appealing administrative decisions, ensuring fair treatment and adherence to legal protocols. Keywords: Punjab Civil Servants Act, Service Tribunal, seniority list, administrative law, legal representation.... |
| 2015 SLD 2405, 2015 PCRLJ 1163 | Criminal Appeal No. 351 of 2013 , decided on 02.04.2015 | This case revolves around the conviction of Rehmat Ullah for the murder of Akhtar Muhammad, which was determined by the Balochistan High Court. The case highlights critical aspects of criminal law, particularly regarding the treatment of juvenile offenders under the Juvenile Justice System Ordinance. The court's decision emphasizes the importance of reliable witness testimonies and the necessity of proving motive in homicide cases. The ruling also underscores the balance between upholding justice and recognizing the rights of juvenile offenders in the legal system. The case sets a precedent for how juvenile cases are handled, especially in serious offenses like murder. Key topics include the interpretation of evidence, the significance of witness credibility, and the legal frameworks guiding juvenile justice. The court's judgment reflects a comprehensive analysis of the facts and law, reinforcing the integrity of the judicial process in handling such sensitive matters.... |
| 1989 SLD 2239, 1989 PLC 506 | Writ Petition No. 75 of 1986 , decided on 12.02.1989 | In the case of Saadat Khan vs. N.W.F.P. Labour Appellate Tribunal, the Peshawar High Court examined the employment status of Saadat Khan, who was terminated from his position as a cook at the Pearl Continental Hotel. The court considered the provisions of the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance and the Industrial Relations Ordinance. It was determined that Saadat Khan had satisfied the criteria to be classified as a permanent workman after completing over nine months of service. However, the court clarified that the Labour Appellate Tribunal had exclusive jurisdiction over the matter, which included the authority to determine the status of Saadat Khan's employment. The court ruled that although the Tribunal's decision may have been erroneous, it did not constitute grounds for intervention by the High Court. Ultimately, the court upheld the Tribunal's ruling while acknowledging the petitioner’s entitlement to one month’s wages due to the lack o... |
| 1963 SLD 253, (1963) 48 ITR 154, (1970) 21 TAX 21 | CIVIL APPEAL No. 139 OF 1962 , decided on 14.11.1962 | The case of Ahmedabad Manufacturing and Calico Printing Co. Ltd v. S.G. Mehta revolves around the interpretation of section 35(10) of the Income Tax Act, 1922, which addresses the rectification of mistakes concerning tax rebates on dividends. The Supreme Court of India examined whether the Income-tax Officer could withdraw a tax rebate that had been granted in earlier assessments when dividends were declared from the profits on which the rebate had been allowed. The Court ruled that the provisions of section 35(10) could operate retrospectively, thereby allowing the Income-tax Officer to recall the rebate. This decision is significant in the landscape of tax law, highlighting the ability of tax authorities to rectify past assessments in light of new legislative provisions. The ruling also reinforces the principle that tax laws can be applied retrospectively to prevent the exploitation of tax benefits. This case serves as a crucial reference for understanding the balance between taxpaye... |
| 2000 SLD 1674, 2000 PLC 572 | Appeals Nos. 84 KAR and 85 KAR of 1998 , decided on 09.04.1999 | This case revolves around the appeals filed by Afghan National Bank against the decision of the Labour Court regarding the retirement of two employees. The main issues at hand were the time limitations for filing grievance petitions under the Industrial Relations Ordinance, and whether the retirement of employees upon reaching the age of 60 constituted a violation of their rights. The court analyzed past precedents and the established practices within the Bank, ultimately concluding that the grievances were filed too late and that the retirement was lawful based on the existing practices and agreements. This ruling is significant for understanding the application of labor laws concerning retirement and grievance procedures, particularly in the banking sector. Keywords include 'Labour Court', 'grievance petition', 'retirement age', 'Industrial Relations Ordinance', and 'standing orders'.... |
| 1999 SLD 573, 1999 SCMR 2718 | Civil Appeal No.284 of 1998 , decided on 18.02.1999 | In the case of Civil Appeal No.284 of 1998, the Supreme Court of Pakistan addressed the issue of specific performance of an agreement to sell a house, highlighting the importance of valid power of attorney. The case involved Syed Humayun Zaidi and others as appellants against Mst. Hussain Afroza, who sought the enforcement of a sale agreement. The court concluded that the revocation of the power of attorney did not nullify the agreement made prior to the revocation, as the attorney acted within his authority. The ruling emphasizes judicial discretion in granting specific performance and affirms the binding nature of agreements made under duly executed powers of attorney. The decision reinforces legal principles surrounding contractual obligations and the enforceability of agreements in the context of real estate transactions, making it a significant reference for future cases involving similar legal frameworks.... |
| 1992 SLD 1797, (1992) 197 ITR 230 | This case revolves around the jurisdiction of the Inspecting Assistant Commissioner (IAC) under the Income-tax Act, 1961, particularly focusing on the amendments made that affected the IAC's powers. The Supreme Court's ruling has significant implications for tax law and enforcement, as it clarifies the limits of authority for tax commissioners in imposing penalties for income concealment. The decision is rooted in the legislative changes introduced in the Taxation Laws (Amendment) Act, 1975, which eliminated certain powers previously held by the IAC, marking a pivotal moment in tax law interpretation. This case serves as a crucial reference for tax professionals and legal practitioners dealing with income tax assessments and penalties.... | |
| 2012 SLD 854, 2012 YLR 385 | D-3079 of 2011 , decided on 19.09.2011 | This case revolves around the constitutional jurisdiction of the Sindh High Court concerning the execution of a decree and the validity of concurrent findings of fact by the lower courts. The petitioner challenged the orders passed by the trial court and the appellate court, asserting that the courts failed to appreciate evidence and misread it. However, the High Court upheld the decisions of the lower courts, highlighting that the petitioner did not provide substantial evidence to support claims of legal infirmities. The case underscores the importance of finality in judicial decisions and the limited scope for intervention by higher courts in matters of fact established by lower courts. Keywords include constitutional jurisdiction, specific performance, legal infirmity, judicial finality, and execution of decrees.... |
| 2012 SLD 937, 2012 YLR 687 | Criminal Jail Appeal No. 1 of 2007 , decided on 28.07.2011 | The case revolves around the conviction of Muhammad Afzal for the murders of Adam Khan and Bakhsh Ali under the Pakistan Penal Code. The incident occurred during a theft when the appellant, armed with a Kalashnikov, entered the victims' home. The evidence included eyewitness testimonies, medical reports, and the recovery of the murder weapon. The High Court emphasized that the confession must be considered in its entirety, aligning with established legal principles. Ultimately, the court recognized that the act was not premeditated and decided to commute the death sentence to life imprisonment, reflecting a nuanced understanding of the circumstances surrounding the crime.... |