Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2004 SLD 2256, (2004) 267 ITR 553 | GIFT-TAX REFERENCE NO. 1 OF 1995 , decided on 21.01.2004 | In the case concerning the Gift-tax Act, 1958, the Gujarat High Court addressed the issue of whether a transaction involving the assignment of a share in a partnership constituted a taxable gift. The court examined the facts surrounding the case, particularly the introduction of a new partner who agreed to share profits and losses, which the court viewed as adequate consideration. As the assessee had not retired from the partnership and had merely assigned part of his share to a trust, the court concluded that there was no transfer of goodwill, thereby invalidating the Gift-tax Officer's claim of a taxable gift. This landmark decision emphasizes the importance of understanding the nuances of partnership transactions and their implications under gift-tax law, providing clarity for future cases in similar contexts. Key terms such as 'Gift-tax Act', 'taxable gift', 'partnership transactions', and 'goodwill transfer' are critical for legal professionals and taxpayers alike, ensuring they r... |
| 2022 SLD 2145, 2022 MLD 1474 | Civil Revision No. 3426 of 2011 , decided on 30.03.2022 | In the case of Civil Revision No. 3426 of 2011 decided by the Lahore High Court, the central issue was the enforcement of an agreement to sell real estate under the Specific Relief Act, 1877, and the Limitation Act, 1908. The case revolved around the petitioners, Mst. Mukhtar Begum and others, challenging a decree favoring the respondents, Mst. Mumtaz Asghar (deceased) and others, for specific performance. The Court examined the concurrent decisions of the lower courts, which had upheld the plaintiff's right to enforce the agreement despite arguments regarding the failure to construct on the property as stipulated in the contract. The judges emphasized that the absence of a specific execution date did not preclude the suit from being within the limitation period, thus allowing the claim to proceed. The decision serves as a significant reference point for future cases involving real estate agreements and specific performance, clarifying the conditions under which such agreements can be ... |
| 1968 SLD 329, 1968 PCRLJ 1438 | Criminal Revision Application No. 104 of 1966 , decided on 14.12.1967 | In this case, Muhammad Yakub Rathore faced charges under section 304-A of the Pakistan Penal Code for causing death by negligence following a vehicular incident. The Sindh High Court reviewed the conviction made by the trial court and subsequently dismissed it, emphasizing the lack of concrete evidence linking the accused to reckless driving. The court scrutinized the testimonies presented, particularly from the eyewitness, Inayat, who claimed the applicant was driving at high speed. However, the court found that such claims did not meet the legal standards required for a conviction under the applicable law. The ruling highlighted the importance of direct evidence in establishing negligence in vehicular cases. The decision serves as a critical reminder of the judicial standards for proving guilt in criminal negligence cases, particularly regarding the necessity of clear, direct evidence correlating the accused's actions to the alleged offense. This case underscores the legal principles... |
| 2021 SLD 2027, 2021 PLJ 363 | W.P. No. 128697 of 2018 , decided on 12.01.2021 | This case revolves around the Lahore High Court's decision regarding the validity of a notification issued by the Federal Board of Revenue (FBR) under the Sales Tax Act, 1990, which fixed the value of white crystalline sugar at Rs. 60 per K.G. The petitioner, Pattoki Sugar Mills Limited, contended that the fixed price was higher than the market price of sugar, arguing that they should not be liable to pay sales tax based on the higher fixed value. The Court analyzed the relevant provisions of the Sales Tax Act, particularly Section 2(46), which defines the value of taxable supplies. It emphasized that the first proviso to this section permits the Board to set the value of taxable supplies, irrespective of market price conditions. The Court concluded that the notification was lawfully issued and that the petitioner's arguments against it were unfounded. This case highlights the importance of statutory interpretation and the powers vested in revenue authorities under the law.... |
| 1986 SLD 668, 1986 SCMR 945 | Civil Petition No. 1131 of 1983 , decided on 13.11.1985 | In this case, the Supreme Court of Pakistan deliberated on the issue of tenant rights under the West Pakistan Urban Rent Restriction Ordinance, specifically regarding the bona fide need of a landlord for his premises. The court upheld the findings of the lower courts, emphasizing the importance of tenant protection while also recognizing the legitimate needs of landlords. This case highlights the legal balance between tenant rights and landlord needs in Pakistan's rental market, making it significant for both landlords and tenants. Key legal principles discussed include the criteria for bona fide requirements and the judicial process involved in rent disputes. The decision reinforces the judicial precedent in landlord-tenant relations and serves as a reference for future cases involving similar circumstances.... |
| 2013 SLD 1654, 2013 SCMR 1520 | Civil Appeal No.663-L of 2012 , decided on 21.06.2013 | In the landmark case of Civil Appeal No.663-L of 2012, the Supreme Court of Pakistan addressed critical issues surrounding the Punjab Rented Premises Act, particularly sections 8, 9, and 15. The case involved an eviction petition filed by Mirza Book Agency against a tenant, challenging the validity of the eviction on the grounds that the tenancy agreement did not comply with the mandatory provisions of the Act. The court emphasized the importance of compliance with section 9, which mandates the payment of a fine for both future and existing tenancies. The tenant's assertion of an indefinite tenancy based on the payment of pagri was also scrutinized, as there was no evidence of a registered instrument to support this claim. This ruling underscores the necessity for landlords and tenants to adhere to legal requirements when seeking enforcement of their rights under the law. The decision serves as a precedent for future cases, ensuring that both parties understand their obligations under ... |
| 2011 SLD 317 = 2011 CLD 776 | F.A.Os. Nos. 3 to 11 of 2011 , decided on 23.02.2011 | In this case, the Lahore High Court reviewed appeals concerning the enforcement of environmental regulations under the Pakistan Environment Protection Act, 1997. The appellants, operators of poultry farms, were accused of violating environmental laws by failing to manage waste properly, resulting in pollution and nuisance to nearby residents. The Environmental Tribunal had ordered the appellants to shift their operations but did not follow due process, leading to an appeal. The High Court emphasized the necessity of legal compliance in environmental matters and the importance of conducting trials in accordance with established procedures to ensure justice and uphold environmental standards. This case underscores the critical role of environmental legislation in safeguarding public health and the environment from harmful practices. Keywords such as 'environmental protection', 'legal compliance', 'pollution control', and 'Pakistan Environment Protection Act' are crucial for SEO optimizat... |
| 2023 SLD 1586 | Writ Petition No.42272 of 2023 , decided on 21.06.2023 | This case involves a writ petition filed by Raheel Kamran against the Federation of Pakistan and M/s Abdullah Sugar Mills Ltd. It was heard in the Lahore High Court. The legal representation includes Abad ur Rehman and Mr. Muhammad Ashfaq Bhullar among others. The case is significant for its implications on administrative law and the rights of petitioners in the context of regulatory actions by the government. The details of the case and the arguments presented by the advocates highlight the ongoing challenges faced by businesses in navigating legal frameworks. The case citation is 2023 SLD 1586.... |
| 2010 SLD 1540 = 2010 YLR 155 | Second Appeal No. 29 of 2005 , decided on 20.10.2009 | This case revolves around a dispute concerning the leasing and ownership of a Suzuki Margalla car, which was claimed by the respondent, AXACT CYBER SOLUTIONS, as part of a settlement for unpaid software development fees. The appellant argued that there was no valid contract for the transfer of the car, as it was under lease from Crescent Leasing Corporation. The Sindh High Court upheld the lower courts' decisions, stating that the appellant's arguments regarding the validity of the contract and the issue of court fees were without merit. The case highlights important aspects of contract law, the significance of evidence in determining ownership, and the procedural rules regarding appeals in civil cases. The court also addressed issues related to the Limitation Act and the Civil Procedure Code, emphasizing the need for timely action in legal proceedings. The decision reinforces the principle that factual matters are generally not subject to re-examination in second appeals unless there ... |
| 1999 SLD 396 = 1999 SCMR 1719 | Civil Petitions for Leave to Appeal Nos. 1208-L, 1 , decided on 06.05.1999 | This case revolves around the interpretation of the Evacuee Property and Displaced Persons Laws (Repeal) Act, 1975, and its implications on property claims by the descendants of Nawab Faiz Ali Khan. The Supreme Court of Pakistan addressed whether the Settlement Authorities could entertain new petitions regarding agricultural property rights that had already been finalized. The court determined that the rules established by the Act limited the authority of the Settlement Authorities to only those matters that were actively pending or remanded by higher courts. The ruling reinforced the notion that once a legal claim was settled, it could not be revisited, thereby upholding the finality of previous decisions. This case is significant in understanding property rights and the limitations placed on claims under the repealed laws, making it a vital reference for similar disputes in the future.... |
| 1983 SLD 995 = (1983) 142 ITR 574 | WRIT PETITION Nos. 528, 296 OF 1977, 55 OF 1978, 7 , decided on 19.04.1983 | In this landmark case, the Supreme Court addressed the constitutional validity of the Wealth-tax Act, 1957, regarding its applicability to the State of Jammu and Kashmir. The petitioners, residents of Jammu and Kashmir, challenged the Act's legitimacy, arguing that the Parliament did not possess the legislative authority to impose wealth tax on the state. The court's analysis centered on Articles 246 and 248 of the Constitution, which govern the division of legislative powers between the Union and State legislatures. The court concluded that the Wealth-tax Act fell under the residuary powers of legislation, specifically reserved for the Jammu and Kashmir State Legislature. This ruling not only invalidated the application of the Wealth-tax Act in Jammu and Kashmir but also underscored the importance of respecting the unique legislative framework established for the state. The case serves as a critical reference point for understanding the legislative powers of different jurisdictions in... |
| 1967 SLD 448, (1967) 65 ITR 474 | This case revolves around the interpretation of the Income Tax Act, specifically Section 147, concerning income escaping assessment. The deceased taxpayer's estate, which included his widow, five daughters, and mother, became the subject of litigation following the discovery of a will posthumously. The ITO attempted to reassess income that was believed to have escaped taxation by issuing notices to the daughters without notifying other legal representatives. The High Court found this approach legally flawed, stating that all parties must be included in such proceedings. The ruling clarified the procedural requirements for tax assessments and underscored the necessity of including all legal heirs in notifications before proceeding with tax reassessment. The decision has significant implications for tax law and the rights of heirs in similar circumstances, making it a pivotal case in the realm of income tax litigation. Keywords such as 'Income Tax Act', 'High Court ruling', 'tax reassess... | |
| 2013 SLD 1973, 2013 PLC 1294 | Civil Appeals Nos.512 of 2011 and 447 of 2012 , decided on 23.04.2013 | This case involves significant legal questions surrounding the limitations on appeals filed by civil servants in Pakistan under various laws, including the Service Tribunals Act, the Punjab Employees' Efficiency, Discipline and Accountability Act, and the Removal from Service (Special Powers) Ordinance. The Supreme Court of Pakistan clarified the procedural requirements for filing appeals, especially concerning the time limits imposed on departmental decisions. The court's ruling ensures that civil servants are aware of their rights and the procedural steps necessary to seek redress against departmental actions. The decision reinforces the legal framework guiding civil service governance and the necessity for timely communication by departmental authorities to uphold the rights of employees. This case is crucial for understanding the intersection of administrative law and civil service regulations in Pakistan, making it a reference point for future cases and legal interpretations.... |
| 2014 SLD 820, 2014 MLD 1765 | Civil Revision No. 111 of 2009 , decided on 18.11.2013 | This case involves a civil revision application filed by WAPDA against the judgment and decree of a lower court, which had ruled in favor of Bhajan Das Tejwani. The core issue was the delay in filing the revision petition, which the court found to be time-barred by one month. The applicants argued that their delay was due to a shortage of funds and late supply of court fee papers. However, the court held that negligence in pursuing the case disqualified them from receiving any indulgence. The ruling emphasized the principle that 'equity aids the vigilant, not the indolent,' and maintained that government entities are not exempt from standard legal obligations. The court cited various precedents to support its decision, underscoring the importance of adhering to procedural timelines in legal proceedings.... |
| 1989 SLD 2211, (1989) 176 ITR 526 | In the case of Swastika Metal Works v. Vimal Vashist, Inspecting Assistant Commissioner of Income Tax, the Punjab and Haryana High Court examined allegations of tax evasion against the petitioner for the assessment year 1982-83. The Inspecting Assistant Commissioner initially found credit entries in the firm's books to be non-genuine, leading to a criminal complaint filed under sections 276C and 277 of the Income-tax Act, 1961. However, the Income-tax Appellate Tribunal later overturned the IAC's findings, rendering the basis for the complaint invalid. The High Court upheld this decision, quashing the complaint and emphasizing the necessity for credible evidence in tax prosecution cases. This ruling is significant for tax law practitioners and reinforces the legal principle that unfounded allegations cannot lead to successful prosecutions. Keywords: tax evasion, Income-tax Act, criminal complaint, Punjab and Haryana High Court, tax law.... | |
| 2007 SLD 3781, (2007) 292 ITR 99, [2007] 162 TAXMAN 16 (KAR.) | IT APPEAL NO. 768 OF 2006 C/W IT APPEAL NO. 769 OF , decided on 08.11.2006 | This case revolves around the interpretation and application of section 249 of the Income Tax Act, 1961, which mandates the payment of tax due on income returned before an appeal can be admitted. The Karnataka High Court addressed the appeals filed by D. Komalakshi and D. Rajkumar against the orders of the Commissioner (Appeals) and the Tribunal. The court found that both assessees had declared undisclosed incomes but had not paid the requisite tax at the time of filing their appeals. The court emphasized the importance of adhering to the provisions of section 249(4) to uphold revenue collection principles. The decision highlights key legal principles regarding the maintainability of tax appeals and the necessity for compliance with statutory requirements. The ruling serves as a precedent for future cases where tax compliance is questioned during appeal processes, reinforcing the legal framework surrounding tax liabilities and the appeals process.... |
| 2008 SLD 2636, 2008 PLD 381 | Criminal Revision Application No. 100 of 1999 , decided on 13.05.2008 | In this case, the Sindh High Court addressed the Criminal Revision Application No. 100 of 1999 involving Senator Asif Ali Zardari and S. Wajid Shamsul Hasan against the State. The Court examined allegations pertaining to criminal breach of trust, abuse of official position, smuggling, and tax evasion under various laws including the Criminal Procedure Code, Customs Act, Prevention of Corruption Act, and Pakistan Penal Code. The applicants contended that they were falsely accused due to political motives, supported by significant delays in filing the F.I.R. and contradictions in witness statements. Ultimately, the High Court found that the prosecution could not substantiate its claims, and both applicants were acquitted, highlighting the importance of evidence in criminal proceedings. This case reflects ongoing concerns regarding political harassment and misuse of legal processes in Pakistan, making it a pivotal reference for future legal interpretations regarding the intersection of la... |
| 1998 SLD 1199, 1998 PLC 44 | Writ Petition No. 2002 of 1997 , decided on 18.09.1997 | This case revolves around the Service Rules of Sui Northern Gas Pipelines (Limited) for Subordinate Staff, particularly Rule 67, which outlines the provisions for the supply of medicines to employees. The petitioner, Aftab Iqbal Janjua, challenged an Office Memo dated 28-8-1997, which limited the supply of medicines to emergency situations only. The Court found that the rules provided for alternative means of obtaining medicines through reimbursement against prescriptions, thus ruling that the Office Memo did not conflict with existing regulations. The decision emphasizes the importance of understanding employee rights regarding medical supplies and the procedural adherence required by companies in such matters.... |
| 1984 SLD 388, 1984 SCMR 149 | Civil Petition No. 39-R of 1983 , decided on 23.10.1983 | In the Supreme Court case, Civil Petition No. 39-R of 1983, the dispute centered around the common use of a staircase in a residential property. The case involved significant legal principles regarding property rights and the interpretation of evidence pertaining to shared facilities. The Court concluded that credible evidence supported the notion of the staircase being for common use, leading to the dismissal of the petitioners' claims for exclusive access. This case highlights the importance of factual findings in property disputes and the role of credible evidence in judicial decisions. It serves as a vital reference for property law, especially in cases involving common areas and the rights of occupants. Keywords such as 'property rights', 'common use', 'Supreme Court rulings', and 'legal disputes' are integral to understanding the implications of this case.... |
| 2021 SLD 2372 = 2021 CLC 1650 | Writ Petition No.7314 of 2009 , decided on 23.05.2019 | In the case of Qadir Bukhsh vs. Additional District Judge, Dera Ghazi Khan, the petitioner challenged the ex-parte decree granted in favor of the respondent for specific performance of an alleged agreement to sell. The Lahore High Court examined the procedural adherence to the Civil Procedure Code and the evidentiary requirements under the Qanun-e-Shahadat. The court emphasized the necessity of producing both marginal witnesses to validate the agreement and highlighted that the absence of one witness constituted a fatal flaw. Additionally, the High Court addressed the issue of limitation under the Limitation Act, noting that the suit was time-barred. As a result, the decision of the lower courts was overturned, underscoring the importance of strict adherence to legal standards in contract law and the evidentiary obligations of plaintiffs in specific performance cases. This decision serves as a critical reminder for practitioners regarding the implications of procedural lapses and the n... |
| 2000 SLD 1696, 2000 PLC 661 | D 1072 of 1996 , decided on 19.11.1999 | In the case of Salahuddin and others vs. Sindh Labour Appellate Tribunal, the Sindh High Court addressed the legality of the termination of 226 employees of Mercury Garment Industries due to economic reasons. The court ruled that the employer was justified in closing the factory, as the demand for its products had plummeted following geopolitical changes. The decision emphasized the importance of safeguarding employees' interests while also recognizing the employer's right to respond to changing market conditions. The case highlighted the balance between labor rights and the economic realities faced by businesses, making it a significant precedent in labor law discussions. The ruling referenced applicable laws and previous cases to reinforce the decision, ultimately dismissing the petitioners' claims for reinstatement.... |
| 1984 SLD 618, (1984) 148 ITR 468 | TAXATION CASE No. 9 OF 1975 , decided on 02.04.1983 | This case revolves around the penalty for late filing of an income tax return by Kalyani Selected Kargallia Colliery for the assessment year 1966-67. The return was due by September 30, 1966, but was filed on November 8, 1966, signed by an accountant, which raised concerns regarding its validity. The Income Tax Officer (ITO) initially imposed a penalty for a 24-month delay, but the Appellate Assistant Commissioner (AAC) deleted this penalty. Upon appeal, the Tribunal found that while the return filed was indeed valid, the delay was acknowledged as one month based on established precedents and the Department's own past acceptance of similar returns. This case emphasizes the significance of established practices in tax filing and the necessity for clear communication regarding compliance requirements. The decision ultimately favored the assessee, affirming their reasonable belief in the validity of their filing process.... |
| 2016 SLD 2147, 2016 YLR 343 | Cr. Misc. No. 2536-B of 2015 , decided on 05.08.2015 | In the case of Asghar Ali vs. The State and Others, the Lahore High Court addressed serious allegations of rape and abduction. The petitioner sought post-arrest bail after being accused of gang-raping the complainant's daughter. Key evidence, including a DNA analysis and medico-legal reports, indicated that the petitioner did not commit the crime. The court noted that if any sexual activity occurred, it was consensual. This decision highlights the importance of thorough investigation and the presumption of innocence until proven guilty, particularly in sensitive cases involving sexual offenses. The ruling emphasizes the need for strong evidence in allegations of such serious nature, reinforcing the legal principles surrounding bail and the rights of the accused. Keywords include 'bail', 'rape', 'DNA analysis', 'criminal procedure', and 'legal rights'.... |
| 1985 SLD 1614, 1985 PLC 156 | 245/174 of 1983 , decided on 26.10.1984 | This case involves Victor Azariah, who appealed against the decision of the Secretary of the Government of Punjab, Education Department, concerning charges of wilful absence from duty and misconduct under the Punjab Civil Servants (Efficiency and Discipline) Rules, 1975. The appellant was previously working as a Registrar at F.C. College, Lahore, and was transferred to a new position as Students Welfare Officer in Multan. Despite being officially relieved of his duties, the appellant did not report to the new assignment and continued to seek extensions of leave on medical grounds. The tribunal examined the validity of the proceedings conducted by the Authorized Officer and concluded that the appellant had accepted the authority of the officers involved when he participated in the enquiry. The tribunal dismissed the appeal, reinforcing the importance of compliance with transfer orders and the authority of designated officers in disciplinary matters. This case highlights key aspects of a... |
| 1946 SLD 43, (1946) 14 ITR 440 | D-2741 of 1946 , decided on 01.01.1946 | The case revolves around the assessment of income tax on the Shri Dwarka Dheesh Temple, established in 1883. The temple's income was claimed by income-tax authorities to be taxable as it was considered a private religious trust. However, the Appellate Tribunal found that the temple allowed public access and that its income was utilized for charitable purposes, such as Sadavart and Dharmshala. The Allahabad High Court confirmed these findings, ruling that the temple is a public trust exempt from income tax under section 4(3)(i) of the Indian Income-tax Act, 1922. The decision emphasizes the importance of public benefit in determining trust status and tax exemptions. This case is significant for understanding tax exemptions for religious trusts in India, highlighting public access and usage of income as key factors. Keywords: public religious trust, income tax exemption, charitable purposes, public worship.... |
| 1990 SLD 139 = 1990 PTD 1121 | Income Tax References Nos. 218 of 1980 and 86 of 1 , decided on 23.01.1989 | In the case of Income Tax References Nos. 218 of 1980 and 86 of 1984, the Punjab and Haryana High Court addressed the issue of penalty imposition under the Income Tax Act, 1961. The case involved the partners of a firm who received a sales tax refund that was not disclosed in their income tax returns. The court clarified the distinction between the firm and its partners, emphasizing that penalties for non-disclosure of deemed income cannot apply to individual partners when the firm itself has already accounted for the income. This case highlights critical interpretations of tax law, particularly regarding the definitions of income and the implications of partnerships under the Income Tax Act. The ruling reinforces the legal understanding that penalties are not applicable to deemed income, ensuring that partners are not unfairly penalized for income that has been accounted for at the firm level. This decision is significant in the context of tax law, providing clarity on the treatment o... |
| 2004 SLD 2920, 2004 PCRLJ 458 | Criminal Appeal No. 29 of 2003 , decided on 24.11.2003 | In the case of Mukhtar Ahmad vs. Haq Nawaz and others, the Supreme Court of AJ&K addressed critical issues surrounding bail in serious criminal charges. The case stemmed from an incident where the complainant was shot at, resulting in severe injuries. The Supreme Court examined the arguments presented by both sides, particularly focusing on the nature of the injuries and the intent of the accused during the incident. The Court emphasized that the intention to kill could arise spontaneously and that the knowledge of the firearm's potential lethality could establish guilt for intentional murder or murderous assault. The final decision underscored the importance of judicial discretion in bail matters, particularly in cases where grievous bodily harm is evident. The ruling serves as a landmark reference for future bail applications in similar contexts, highlighting the balance between individual rights and the severity of alleged crimes.... |
| 2011 SLD 1173, 2011 YLR 1390 | Criminal Bail Application No. 58 and M.A. No. 286 , decided on 09.09.2010 | In the case of Karamat Khan vs. The State, the Sindh High Court addressed a bail application concerning serious charges under the Explosive Substances Act and other related offenses. The applicant, Karamat Khan, had been arrested under allegations of possessing explosives and attempting to cause an explosion. The court highlighted a critical procedural requirement under Section 7 of the Explosive Substances Act, which necessitates obtaining prior sanction for prosecution. The Investigating Officer's failure to confirm the existence of such sanction led to the decision to grant bail. This case reinforces the legal principle that adherence to procedural requirements is essential in ensuring fair trial rights and the integrity of the judicial process in criminal matters. The decision to grant bail was made with conditions to ensure the applicant's compliance and safeguard the legal proceedings. This case illustrates the significance of procedural law in the context of criminal justice and... |
| 1977 SLD 140, 1977 SCMR 208 | Civil Appeals Nos. 41 and 42 of 1976 , decided on 26.10.1976 | In the case of Civil Appeals Nos. 41 and 42 of 1976, the Supreme Court of Pakistan addressed significant legal questions surrounding the Displaced Persons (Land Settlement) Act and the Transfer of Property Act. The appeals arose from a dispute over land claims by displaced persons, where the Deputy Commissioner had previously ruled the claims as genuine. The appellants contended that new evidence of fraud warranted a reopening of the case. However, the Supreme Court upheld the finality of the Deputy Commissioner's order, reinforcing the principle that decisions made under the Displaced Persons Act are conclusive unless challenged under specific provisions. The court's decision highlighted the importance of legal certainty and the protection of rights for bona fide purchasers in property transactions. The ruling serves as a precedent in matters of land claims and the authority of settlement commissioners, emphasizing the limits of judicial review in administrative decisions. This case u... |
| 2000 SLD 2220 = (2000) 82 TAX 304 | Tax Cases Nos. 1295 to 1299 of 1990 and 696 of 199 , decided on 14.11.1997 | This case revolves around the assessment of agricultural income tax for Kanthimathy Plantations Pvt. Ltd., which primarily derives income from rubber, coconuts, and cloves. The Madras High Court addressed the validity of reopening assessments by the Assessing Officer for the years 1984-85 and 1985-86, concluding that the grounds for reopening were not justified since the original matters had been conclusively disposed of in prior appeals. The court ruled that subsidies from the Rubber Board should be classified as capital receipts and not subjected to tax, following precedents set in earlier cases. Furthermore, the court ordered that 50% of the expenses related to the medical center for the estate's employees be allowed as deductions, highlighting the necessity of such facilities for agricultural workers. This decision is pivotal for understanding tax implications on agricultural subsidies and the treatment of worker-related expenses in income tax assessments.... |
| 1993 SLD 1737, 1993 PLC 1672 | Service Appeal No. 477 of 1990 , decided on 03.01.1993 | This case revolves around the inter se seniority of Naib-Tehsildars within the Revenue Department of Azad Jammu and Kashmir. The appellant, Raja Abdur Rashid Khan, contested the decisions made by the Secretary of the Revenue Department which placed him junior to several other respondents. The key legal principle established in this case is that seniority is determined based on the actual date of joining the department when no merit list is available. The Tribunal emphasized that any service rendered outside the department does not contribute to seniority. This ruling reinforces the importance of adherence to established service rules in determining seniority and the necessity for clear documentation in administrative decisions. The case highlights the procedural aspects of seniority determination within governmental departments, ensuring that all civil servants are treated equitably based on their actual service records. Key terms include 'seniority,' 'Naib-Tehsildar,' 'Revenue Departm... |
| 2018 SLD 2443, 2018 MLD 1905 | W.P. No. 2682-P of 2017 , decided on 08.11.2017 | The case of Attaullah Jan vs. Khyber Pakhtunkhwa Ehtesab Commission revolves around the petitioner's request for bail after being in custody for over two years without a concluded trial. The petitioner was accused of corruption during his tenure as Housing Officer at the Kohat Development Authority. The Peshawar High Court analyzed the delays in the trial proceedings and determined that they were primarily caused by the absence of prosecution witnesses and the retirement of the presiding judge. The court underscored the constitutional right to a speedy trial, noting that the petitioner had made multiple requests for bail based on the prolonged detention. Ultimately, the court granted bail, allowing the petitioner to be released on specific conditions. This case highlights key issues regarding judicial delays, the rights of the accused, and the responsibilities of the prosecution to ensure timely trials, making it a significant reference point in discussions about judicial efficiency an... |
| 1994 SLD 604 = 1994 PLC 235 | SUK-502 of 1991 , decided on 23.12.1993 | This case revolves around the dismissal of an employee, Durban Ali Channa, from the National Bank of Pakistan for serious misconduct, including misappropriation of funds and other unethical activities. The Labour Court initially ruled in favor of the employee, reinstating him with full back benefits. However, upon appeal, the Labour Appellate Tribunal found that the employee's actions were incompatible with the ethical standards expected of bank personnel. The Tribunal emphasized the importance of maintaining trust and integrity in banking institutions, leading to the dismissal being deemed justified. This case highlights the rigorous standards of conduct required in the banking sector and the legal implications of failing to adhere to these standards.... |
| 1999 SLD 458, 1999 SCMR 2239 | Civil Petition for Leave to Appeal No.440-L of 199 , decided on 18.01.1999 | This case revolves around a civil petition for leave to appeal concerning the Punjab Pre-emption Act and the Constitution of Pakistan. The core issue was whether the sale of agricultural land could be contested by pre-emptors based on their collateral relationship to the vendor and the contiguity of the land. The trial court decreed in favor of the pre-emptors, but the appellate court dismissed the appeal due to procedural issues related to co-vendees. The Supreme Court examined the implications of defined shares in the transaction and the necessity of all parties in the appeal process, ultimately granting leave to consider significant questions of law regarding partial pre-emption and the fatality of non-joinder in appeals. This case is critical for understanding the procedural intricacies of pre-emption claims and the rights of co-vendees in property transactions.... |
| 2024 SLD 354, 2024 MLD 110 | Criminal Jail Appeal No. D-61 and Confirmation Cas , decided on 16.11.2022 | In the case of Nawab alias Tharo Gadani and Nizamuddin alias Nizam vs The State, the Sindh High Court dealt with a serious criminal matter involving charges under the Penal Code for murder (Qatl-i-amd), rioting, and unlawful assembly. The appellants were initially sentenced to death for the murder of two individuals, but upon appeal, the court found that while the prosecution's evidence was compelling, the motive alleged was not sufficiently established. The court reiterated the importance of proving motive in murder cases, particularly when a death sentence is on the line. This ruling highlights the judicial scrutiny of motives in criminal cases and sets a precedent for future cases where motive is disputed. The decision underscores the necessity for a thorough investigation and the presentation of clear evidence to support claims of motive. The case also reflects on the legal principles surrounding death sentences in Pakistan, demonstrating the court's willingness to review and adjus... |
| 1975 SLD 34, (1976) 34 TAX 199, 1977 PTD 23 | Writ Petition No. 1396 of 1973 , decided on 26.01.1976 | This case addresses significant issues surrounding the Income Tax Act, 1922, particularly focusing on the procedural aspects of tax assessments and the authority of Income Tax Officers. The Lahore High Court's decision clarified that only the original assessing officer could initiate prosecution under the relevant sections of the Act, reinforcing the need for legal compliance in tax prosecutions. This ruling underscored the complexities within tax law and highlighted the importance of jurisdictional authority in the prosecution process. The implications of this decision resonate in the ongoing discourse regarding tax compliance and the legal frameworks governing tax offenses, making it a pivotal case in the realm of tax law.... |
| 1990 SLD 604, 1990 SCMR 415 | Criminal Petition for Special Leave to Appeal No.1 , decided on 19.06.1989 | This case revolves around the tragic murder of Mst. Shahida by her husband, Asghar Ali. The Supreme Court of Pakistan dealt with the implications of altering a death sentence to life imprisonment, particularly concerning the unborn twins that were also victims in this case. The court emphasized the significance of acknowledging the broader impact of the crime on multiple lives. In this decision, the court not only addresses the legal aspects of the case but also highlights the moral considerations that come into play when assessing the severity of such heinous acts. This case serves as a critical reference point in discussions about the justice system's handling of domestic violence and the protection of vulnerable lives. The decision to grant leave to appeal signifies the court's intent to ensure that justice is served not just for the immediate victim but for all lives affected by the crime. The outcome may set a precedent for future cases involving similar circumstances, where the l... |
| 1994 SLD 930, 1994 SCMR 1815 | Civil Appeal No. 156 of 1987 , decided on 10.06.1991 | In this significant case, the Supreme Court of Pakistan addressed the issue of a civil servant's right to a fair hearing in the context of disciplinary actions based on allegations of corruption. The case revolved around Kh. Saeedul Hassan, an Additional District and Sessions Judge, who faced charges that included corruption and misconduct. The Court examined the evidence brought against him, which pointed to a persistent reputation of being corrupt, supported by statements from various judicial officers and members of the legal community. The Court ruled that a judicial officer's reputation is paramount to the integrity of the justice system and that the established evidence warranted his removal from service. This case highlights the importance of ethical conduct and accountability within the judiciary, setting a precedent for future cases involving similar allegations. Keywords such as 'judicial integrity', 'corruption in judiciary', 'disciplinary action against judges', and 'legal ... |
| 2022 SLD 2063, 2022 PLJ 1402 | Crl. Rev. No. 9175 of 2022 , decided on 19.05.2022 | The Lahore High Court addressed a critical case involving allegations of abduction for ransom under the Anti-Terrorism Act and the Pakistan Penal Code. The petitioner, Muhammad Ramzan, challenged the decision of the Anti-Terrorism Court that transferred his case to an ordinary court. The case revolved around the alleged kidnapping of his son for ransom, wherein serious allegations of torture and extortion were raised. The High Court found that the Anti-Terrorism Court had acted prematurely by transferring the case without recording vital witness statements, particularly that of the abductee. The ruling highlighted the importance of due process and the need for the Anti-Terrorism Court to properly assess the evidence before making such decisions. This case underscores the judicial system's commitment to ensuring justice, especially in cases involving severe criminal allegations.... |
| 2004 SLD 3963 = 2004 PLJ 648 | Crl. Misc. No. 214/B of 2004 , decided on 03.03.2004 | In the case at hand, the Lahore High Court addressed the issue of bail concerning a marriage that was allegedly performed without the permission of an existing wife. The petitioners, Zamurrad Pervaiz and another, were accused under the Offence of Zina (Enforcement of Hudood) Ordinance due to a marriage conducted without consent, leading to the cancellation of the Nikah by the Registrar. The court ruled that the Nikah Registrar has no authority to cancel a Nikah once performed. Instead, the proper channels for dissolution involve either a divorce by the husband or a court order. The court highlighted that the existing wife's consent is not a matter under the Hudood Ordinance but falls under the jurisdiction of the Muslim Family Laws Ordinance, which requires a formal complaint for any legal action. The decision to grant bail was based on these legal principles, allowing the petitioners to continue their lives without the immediate threat of incarceration, emphasizing the importance of l... |
| 1969 SLD 223, 1969 PLD 408 | Suit No. 37 of 1962 , decided on 12.07.1967 | This case revolves around a money suit filed by M/s. Ralli Brothers Ltd. against M/s. Shaikh Muhammad Din Abdur Rahman under the Civil Procedure Code. The main issue was whether Hafizur Rahman was a partner in the defendant firm, which would subject him to liability under the decree. Multiple documents, including letters of confirmation and pronotes, were produced to establish Hafizur Rahman's partnership. Despite his objections and denial of partnership, the court found the evidence compelling enough to allow the execution of the decree against all partners. The decision emphasizes the importance of documentary evidence in partnership disputes and underscores the procedural requirements under the Civil Procedure Code when executing decrees against firms.... |
| 2001 SLD 2704, 2001 PLD 411 | Civil Original Suit No. 107 of 2000 , decided on 07.05.2001 | This case involves a dispute between Gharibwal Cement Ltd. and Topaz Holdings Ltd. (the plaintiffs) and English Leasing Ltd. and its Chief Executive Sh. Manzoor Elahi (the defendants) regarding a lease finance agreement. The plaintiffs sought damages and the return of security documents related to the lease finance they claimed had been provided by the defendants. However, the Lahore High Court found that the plaintiffs did not meet the definition of 'customer' under the Banking Companies (Recovery of Loans, Advances, Credits and Finances) Act, 1997, as no actual finance had been disbursed. The Court emphasized that the issuance of an acceptance receipt was necessary to create the obligation for the defendants to provide finance, and since the plaintiffs opted not to issue this receipt, their claims were invalidated. Consequently, the plaintiffs were instructed to pursue their case in a competent court, emphasizing the importance of contractual commitments in determining jurisdiction a... |
| 2003 SLD 921, 2003 SCMR 616 | Civil Appeal No. 640 of 1995 , decided on 09.04.2002 | This case revolves around the jurisdiction of the Deputy Administrator (Residual Properties) in re-opening previously settled transactions under the Evacuee Property and Displaced Persons Laws (Repeal) Act, 1975. The Supreme Court of Pakistan assessed whether the Deputy Administrator had the authority to declare that a house, which was part of agricultural land allotted to a displaced person in 1961, could be treated as an independent property available for transfer. The decision emphasized the finality of allotments made under the Displaced Persons (Land Settlement) Act, 1958 and clarified the limitations of the Deputy Administrator's powers. The ruling reinforced the principle that finalized transactions should not be reopened without substantial justification, thereby upholding the rights of the original allottee and maintaining the integrity of past legal decisions. Key terms include Evacuee Property, Displaced Persons Laws, property rights, and administrative jurisdiction.... |
| 2002 SLD 2439, (2002) 85 TAX 281, (2000) 245 ITR 13 | IT REFERENCE No. 67 OF 1997 , decided on 10.11.1999 | This case revolves around the interpretation of the Income Tax Act, 1961, specifically sections related to the deduction of tax at source. The Kerala High Court addressed the case where the assessee, a partnership firm, failed to deduct tax on interest paid to another firm. Despite the recipient firm having paid taxes on the interest, the court held that the failure to deduct tax by the assessee warranted the levy of interest under section 201(1A). The judgment clarifies the mandatory nature of tax compliance and the implications of non-compliance, reinforcing the principle that the levy of interest is compensatory rather than punitive. This case is significant for tax practitioners and entities dealing with compliance under the Income Tax Act, providing clarity on the obligations of taxpayers and the consequences of failing to meet those obligations. Keywords such as 'Income Tax compliance', 'tax deductions', and 'mandatory provisions in tax law' are trending and relevant in this cont... |
| 2022 SLD 1844, 2022 PLJ 67 | 13(1) of 2022-Law , decided on 20.05.2022 | This case revolves around the interpretation and application of Article 63-A of the Constitution of Pakistan concerning defection by members of the Provincial Assembly. The case was initiated by the Pakistan Tehreek-e-Insaf (PTI) party, with Imran Khan as the petitioner, against Raja Sagheer Ahmed and others for allegedly violating party directives during the Chief Minister election. The Election Commission found that the respondents voted against the party's instructions, leading to their disqualification. The ruling underscores the critical nature of party loyalty in the political framework and the severe repercussions of defection, which is viewed as a betrayal of electoral trust. This case highlights the legal mechanisms in place to manage party discipline and maintain political integrity, shedding light on the constitutional provisions that govern such matters. Keywords such as 'defection in Pakistan', 'political party loyalty', and 'Election Commission rulings' are crucial for SE... |
| 2007 SLD 1912, 2007 PLC 405 | Writ Petition No.2069 of 2006 , decided on 01.12.2006 | In the case of Munir Hussain vs PIA through General Manager and others, the Lahore High Court addressed the issue of the maintainability of a constitutional petition filed by the petitioner, who was seeking regularization of his employment as an Aircraft Attendant. The petitioner contended that his request for regularization was not adhered to by the Corporation, prompting him to file the writ petition. However, the Court highlighted that the petitioner was employed through a contractor and did not possess the status of a permanent workman. Furthermore, the Court noted that the rules and regulations of the employer Corporation lacked the status of statutory rules, which meant that the petitioner could not invoke the constitutional jurisdiction of the High Court. The final decision was a dismissal of the petition due to these findings, emphasizing the importance of proper employment classification and the legal standing required to file such petitions. The ruling reinforces the principl... |
| 1971 SLD 25, 1971 SCMR 98 | Civil Petition for Special Leave to Appeal No. 186 , decided on 21.10.1970 | In the landmark case decided by the Supreme Court of Pakistan, the court examined the implications of Article 98 of the Constitution of 1962 in relation to necessary parties in legal proceedings. This case arose from a Letters Patent Appeal concerning the substitution of legal heirs after the death of one of the respondents in a writ petition. The court emphasized the critical nature of including all parties adversely affected by an order for an effective legal determination. The ruling clarified that without joining these necessary parties, any order made would be ineffective and unenforceable. This case serves as a significant precedent for future cases involving writ proceedings and the necessity of proper party representation. Key terms include 'writ proceedings', 'Letters Patent Appeal', 'necessary parties', and 'legal heirs', which are crucial for understanding the legal context and implications of this decision.... |
| 1988 SLD 1141, 1988 PLC 517 | Revisions No. JG-584-587, 591, 592, 649 and 650 of , decided on 12.01.1987 | This case involves the Labour Appellate Tribunal's decision regarding the wrongful reversion of several employees within the Government Transport Service. The Tribunal found that the Labour Court had incorrectly dismissed the petitioners' applications for interim stay on the grounds that their reversion orders were valid. The Tribunal highlighted that the petitioners were promoted from positions within the traffic cadre and thus were not subject to the previous orders of the Labour Court that were based on a settlement from 1969. The decision emphasizes the importance of fair treatment in employment matters and the rights of employees to contest wrongful reversion. This case serves as a significant reference point for issues surrounding industrial relations and employee rights in Pakistan, particularly under the Industrial Relations Ordinance. The ruling reinforces the necessity for proper jurisdiction and consideration of facts in employment disputes, ensuring that employees can seek ... |
| 2004 SLD 334, 2004 PTCL 450 | S.T. Appeal No. 318/PB/2003 , decided on 19.05.2004 | In the case of S.T. Appeal No. 318/PB/2003, the Appellate Tribunal Inland Revenue ruled on the application of the Sales Tax Act, 1990, particularly focusing on Section 2(44) regarding the time of supply of goods. The case involved M/s. Janana De Malucho Textile Mills, which faced additional tax imposition for late payment of sales tax on advances received for the supply of yarn. The Tribunal highlighted the conflicting interpretations of the law by different High Courts, which led to confusion among taxpayers. Ultimately, the Tribunal affirmed that the sales tax must be paid at the time of receiving the advance, dismissing the additional taxes and penalties imposed on the appellants as unjustified. This decision clarifies the obligations under the Sales Tax Act and emphasizes the importance of consistent legal interpretations. Keywords include Sales Tax, Advance Payments, Legal Interpretation, Tax Compliance, Tribunal Rulings, and Sales Tax Act.... |
| 2004 SLD 3270, 2004 PLJ 883 | Crl. A. No. 9 of 2003 , decided on 10.08.2004 | The case revolves around the appeal of Muhammad Hashim against his conviction under the Control of Narcotics Substances Act, 1997 for possession of 288 rods of charas. The Supreme Court of Pakistan scrutinized the evidence presented, emphasizing the need for strict adherence to procedural requirements in drug-related cases. The prosecution's failure to demonstrate that samples were taken from each rod raised significant doubts about the nature of the recovered substance. The court highlighted the legal implications of stringent sentences under narcotics laws and ultimately ruled in favor of the appellant, underscoring the importance of due process and the presumption of innocence. This case serves as a critical reference for future narcotics prosecutions, illustrating the necessity for robust evidence and compliance with legal standards to uphold convictions.... |
| 1997 SLD 522, 1997 SCMR 1356 | Civil Petition No. 160-L of 1995 , decided on 30.07.1996 | In the landmark case of Mian Muhammad Nawaz Sharif vs. Federation of Pakistan, the Supreme Court of Pakistan addressed critical issues surrounding the locus standi of a petitioner in matters of import and export regulations. The case arose after the petitioner, a former Prime Minister, faced challenges with the operation of a helicopter he imported under specific conditions mandated by the Imports and Exports (Control) Act of 1950. The High Court had dismissed his petition, stating he lacked standing. However, the Supreme Court revisited this dismissal, emphasizing the importance of financial interest in determining locus standi. This case highlights key themes in administrative law, particularly regarding the rights of individuals against state authorities and the judicial interpretation of standing in legal proceedings. The decision has significant implications for future cases involving imported goods and the rights of petitioners, reinforcing the principle that financial interests ... |
| 1971 SLD 55 = 1971 PLD 8 | Civil Appeals Nos. 11, 41, 42 and 43 of 1966 , decided on 15.06.1970 | This case revolves around the misfeasance and accountability of directors in the context of the Insurance Act of 1938. The Supreme Court of Pakistan addressed multiple civil appeals related to the mismanagement of funds by directors of the Muslim Insurance Company. The key legal issues involved the interpretation of Section 106 of the Insurance Act, which allows for summary proceedings against individuals who have misapplied or retained funds. The Court upheld the High Court's findings, emphasizing the importance of accountability in the insurance sector and the necessity for directors to act in the best interests of the company. The decision also clarified the application of the Limitation Act, particularly regarding the rights of directors to plead limitations and the conditions under which claims could be enforced. This case serves as a critical precedent for corporate governance and fiduciary duties within the insurance industry.... |
| 2014 SLD 2545, 2014 YLR 1138 | A.T.A. Criminal Appeal No. (S) 79 of 2013 , decided on 02.01.2014 | The case involves the appeal of Shahmeer against his conviction under section 302(c) of the Penal Code for the murder of Abdul Razzak. The Balochistan High Court reviewed the evidence presented, focusing on the admissibility of witness statements and police disclosures. The court found significant flaws in the prosecution's case, including reliance on hearsay and inadmissible statements, which led to the conclusion that the appellant was not proven guilty beyond a reasonable doubt. The judgment underscored the importance of adhering to legal standards regarding evidence and the rights of the accused, ultimately leading to Shahmeer's acquittal. This case emphasizes the critical nature of proper evidence handling in criminal proceedings, ensuring fair trials and justice for the accused. Keywords include appeal, acquittal, evidence, prosecution, and judicial review.... |
| 1985 SLD 1199, (1985) 154 ITR 777 | 30886 | In the case of Commissioner of Income Tax v. Balaji Chitra Mandir, the primary matter at hand involved the classification of a forfeited security deposit of Rs. 40,000 as either a capital or revenue receipt under Section 4 of the Income-Tax Act, 1961. The assessee, a partnership firm engaged in the cinema film exhibition business, had leased its cinema hall to a lessee under a contract dated 25-8-1968. Upon the lessee's failure to pay the weekly lease amount, the assessee cancelled the lease and forfeited the deposit. The authorities ruled that the forfeited deposit constituted income due to the ongoing nature of the business and the fact that the lease agreement was merely a management tool for the cinema hall, which remained intact as a capital asset. This ruling aligns with the broader legal principles regarding revenue receipts in business operations. The decision was grounded in precedent, affirming that while lease agreements can be significant, they do not inherently constitute ... |
| 2011 SLD 2498, (2011) 333 ITR 324 | D-2741 of 2016 , decided on 01.01.2011 | In the case of Praveen Soni v. Commissioner of Income Tax, the Delhi High Court addressed significant issues regarding tax deductions under section 80-IB of the Income-tax Act, 1961. The case revolved around whether the failure to claim deductions in the first year of production would disqualify the assessee from receiving benefits in subsequent years. The court determined that the law does not stipulate that a claim must be made in the initial year for the deductions to remain valid over the following years. This ruling is crucial for small scale industrial undertakings, as it underscores the importance of meeting the eligibility criteria over procedural technicalities. The judgment not only supports taxpayers' rights to claim deductions retroactively but also clarifies the non-requirement of IDR Act registration as a condition for 80-IB benefits. This case has implications for many small businesses navigating tax regulations, making it a pivotal reference in tax law. Keywords: tax de... |
| 2021 SLD 432, 2021 PLJ 234 | W.P. No. 16900 of 2019 , decided on 20.11.2019 | In W.P. No. 16900 of 2019, the High Court addressed a writ petition questioning the legality of a physical remand order issued by a magistrate. The petitioner argued that the investigating officer's request for additional remand was not justified, as there had been no significant progress in recovering evidence during the initial nine days of remand. The court upheld the magistrate's decision, citing the need for investigative diligence and the rights of the accused. The ruling underscored the balance between effective law enforcement and the protection of individual rights within the judicial process. This case serves as a crucial reference for future petitions involving remand requests, emphasizing the necessity for substantial justification in such cases. Legal practitioners should note the implications of this ruling on the standard of evidence required for remand applications. The case reinforces key principles of criminal procedure, particularly concerning the rights of defendant... |
| 1995 SLD 965, 1995 PLD 401 | Civil Revision No. 728-D of 1987 , decided on 22.03.1995 | This case revolves around the inheritance rights of Muhammad Ramzan, the minor son of Murad Ali, who was deprived of his rightful inheritance by his uncle and aunts after his father's death. The defendants falsely claimed that Murad Ali died without issue, leading to a mutation of the land in their favor. The plaintiff, unaware of the mutation due to his young age and the fraudulent actions of the defendants, filed a suit upon reaching maturity. The Lahore High Court found that the concurrent findings of both lower courts established the plaintiff's legitimacy and the fraudulent nature of the defendants' claims. The court emphasized the importance of protecting the rights of legitimate heirs and the principle that wrongful actions cannot yield benefits. The case illustrates the application of Qanun-e-Shahadat and the Civil Procedure Code in protecting inheritance rights and ensuring justice in civil disputes.... |
| 2003 SLD 1212, 2003 PCRLJ 1076 | Jail Criminal Appeals Nos. 13-K and 18-K of 2002 , decided on 17.05.2002 | This case revolves around the appeals of Mst. Manzooran Bibi and Muhammad Ramzan against their convictions under the Offence of Zina (Enforcement of Hudood) Ordinance, 1979. The Federal Shariat Court carefully examined the evidence, which included the testimony of the complainant and witnesses, but found it lacking in substantiating the allegations. The court determined that the complainant's claims were based on assumptions rather than factual evidence. The appellants had presented a Nikahnama proving their marriage after the dissolution of Mst. Manzooran's previous marriage. The court emphasized that mere presumptions cannot establish guilt in criminal proceedings. Ultimately, the court ruled in favor of the appellants, highlighting the importance of evidence in legal proceedings. The decision underscores the judiciary's commitment to uphold justice and ensure that convictions are based on solid evidence rather than conjecture. This case is significant as it sets a precedent for futu... |
| 2004 SLD 3003, 2004 PLD 123 | Criminal Appeal No. 270 of 2003, and Murder Refere , decided on 10.05.2004 | This case revolves around the conviction of the appellant for the murder of Muhammad Yousaf under section 302(b) of the Penal Code. The incident occurred on April 10, 2002, when the complainant, Qaisar Khan, reported that his brother was shot by the appellant during a confrontation at a local bakery. The court evaluated the evidence, including eyewitness accounts and medical testimony, ultimately determining that the prosecution's case was strong enough to uphold the death sentence. The ruling highlights the significance of corroborative evidence in criminal cases and reaffirms the standards for evaluating witness credibility in murder cases. This case serves as a key reference point for legal practitioners dealing with homicide cases and evidentiary standards in Pakistan.... |
| 1960 SLD 285, (1960) 38 ITR 1 | TAX CASE No. 17 OF 1958 REFERENCE No. 8 OF 1958 , decided on 17.11.1959 | In the landmark case of V. Venkataraman v. Controller of Estate Duty, the Madras High Court addressed the intricacies of estate duty as it pertains to agricultural lands under the Estate Duty Act, 1953. The pivotal question was whether the estate duty could be levied on properties of a deceased individual who died prior to the notification that included Madras in the First Schedule of the Act. The court ruled in favor of the accountable person, emphasizing the constitutional provisions under Article 252, which dictate that any Central legislation adopted by a State cannot apply retrospectively before the date of the State Legislature's resolution. The decision reaffirmed the legal principle that legislative actions must adhere to the temporal boundaries set by their enactment and adoption processes. This case highlights the importance of understanding the legislative framework surrounding estate duties, especially concerning agricultural lands, and serves as a significant reference poi... |
| 2019 SLD 2319, 2019 PLJ 58 | C.R. No. 16 of 2013 , decided on 17.09.2018 | In the case of C.R. No. 16 of 2013, the Quetta High Court addressed the legal principles surrounding due process and the right to a fair hearing as stipulated in Article 10 of the Constitution of Pakistan. The case involved a dispute over land ownership where the petitioner, representing the Lasbella Industrial Estate Development Authority (LIEDA), sought to challenge the transfer of land that had been fraudulently recorded in the name of the respondents. The court found that the lower courts had not provided all necessary parties a fair opportunity to present their evidence, resulting in judgments that were not sustainable. The court emphasized the importance of adhering to procedural fairness and remanded the case back to the trial court for a proper hearing. This ruling highlights the significance of the right to be heard in legal proceedings, ensuring that all parties have an opportunity to defend their claims. The decision also underscores the court's role in rectifying potential ... |
| 2017 SLD 1095, (2018) 118 TAX 209, 2019 PTCL 385 | P.T.R. No. 197 of 2010 , decided on 11.05.2017 | This case revolves around the interpretation of the Income Tax Ordinance, 2001, and the limitation period for issuing tax assessments. The Lahore High Court addressed the crucial question of whether the Appellate Tribunal was correct in annulling the assessments that had been finalized before the introduction of a new limitation period. The court's decision highlighted the importance of adhering to statutory timeframes in tax law, a principle that protects taxpayers from indefinite scrutiny and reinforces the rule of law. The judgment underscores the necessity for tax authorities to operate within defined legal limits, thereby fostering a fair tax environment. The ruling serves as a significant precedent in tax law, particularly concerning curative legislation and its application to past assessments. By emphasizing the need for clarity and certainty in tax obligations, the court has contributed positively to the legal landscape surrounding income tax assessments. This case is particula... |
| 1979 SLD 1419, 1979 PCRLJ 13 | Criminal Revision Application No. 61 of 1978 , decided on 05.06.1978 | This case involves a criminal revision application filed by Ashiq Hussain against the State concerning a murder charge under section 302 of the Pakistan Penal Code. The applicant sought bail after his second application was rejected by the Additional Sessions Judge. Key arguments revolved around the applicant's age and the claim of self-defense. The High Court, presided by G. Muhammad Shah, upheld the lower court's decision, noting the lack of substantial evidence to support the applicant's claims. The case highlights issues of procedural fairness, the determination of age in legal contexts, and the challenges faced by accused individuals in securing bail amidst allegations of serious crimes. The judgment underscores the importance of credible medical evidence and the judicial system's approach to handling delays in criminal proceedings, particularly in murder cases. Additionally, the court addressed the applicant's assertion of being a minor, which was not supported by adequate proof,... |
| 1985 SLD 834, 1985 SCMR 625 | Criminal Appeal No. 136 of 1981 , decided on 09.12.1984 | This case revolves around the appeal against the conviction of an individual (Muhammad Din) under section 302 of the Pakistan Penal Code for the murder of Muhammad Sadiq. The incident occurred on July 31, 1976, during Asar prayer time in the area of Mozah Jampur, where the deceased was attacked with a hatchet. The prosecution's case relied heavily on the ocular testimony of the deceased's brother and mother. Key legal principles were discussed, including the consistency of eyewitness accounts and the credibility of the evidence presented. The Supreme Court ultimately recognized the appellant's youth and emotional state, leading to a decision to alter the death penalty to life imprisonment. This case highlights critical aspects of criminal law in Pakistan, particularly concerning the assessment of evidence and the application of justice for young offenders. Relevant keywords include 'Supreme Court of Pakistan', 'section 302', 'eyewitness testimony', and 'criminal appeal'.... |
| 1996 SLD 1369, 1996 PLD 286 | Criminal Appeal No. 185 and Murder Reference No. 2 , decided on 14.11.1995 | This case revolves around a murder reference and criminal appeal concerning Sajjad Hussain and others accused of murdering Allah Bakhsh and Mst. Wasso. The Lahore High Court determined that the prosecution's case was fundamentally flawed due to unreliable eyewitnesses and a lack of direct evidence connecting the appellants to the crime. The judgment highlighted critical legal principles including the necessity for credible witness statements and the rights of the accused in a criminal trial. The court's decision to acquit the appellants underscores the judicial system's commitment to ensuring that convictions are based on solid evidence rather than mere suspicion. This case serves as a significant example in discussions about the integrity of criminal investigations and the importance of maintaining high standards of proof in legal proceedings. Keywords such as 'murder appeal', 'eyewitness credibility', and 'criminal defense' are pertinent for those researching criminal law.... |
| 2023 SLD 849, 2023 PLD 277 | Civil Appeals Nos. 2150 to 2263 of 2019 , decided on 24.03.2022 | This case revolves around the interpretation of compensation laws under the Land Acquisition Act, 1894, particularly focusing on the rights of landowners when their property is acquired by the state. The Supreme Court of Pakistan addressed critical issues regarding the valuation of land, highlighting the importance of considering potential land use and market trends. The decision underscores the need for a comprehensive approach to calculating compensation that reflects the true value of the land, incorporating factors like location, accessibility, and future development potential. This landmark ruling is essential for landowners seeking justice in compensation disputes and is expected to influence future cases related to land acquisition in Pakistan. Keywords: Land Acquisition, Compensation, Supreme Court, Land Valuation, Economic Growth, Urban Development.... |
| 1987 SLD 922, (1987) 56 TAX 61, (1986) 159 ITR 940 | CIVIL APPEAL NO. 1679 OF 1973 , decided on 01.04.1986 | The case of Commissioner of Income Tax v. K.A. Patch revolves around a civil appeal dismissed by the Supreme Court of India on April 1, 1986. The core issue was the tax liability, which was deemed trivial by the Court. The Supreme Court upheld the Bombay High Court's prior ruling without delving into the merits of the case, emphasizing the importance of judicial economy in minor tax matters. This ruling highlights the Court's approach to cases with negligible financial implications, reinforcing the principle that not all disputes warrant judicial intervention, especially when the amounts involved are insignificant. The case serves as a precedent for similar future disputes, illustrating the judiciary's discretion in handling cases based on their monetary value. The decision is significant in the context of tax law and appeals, as it showcases the Supreme Court's role in ensuring that minor tax issues do not overwhelm the judicial system. Legal professionals should note the implications... |
| 1984 SLD 1087, 1984 PLC 212 | KAR-112 of 1983 , decided on 09.05.1983 | In the case of Syed Abdul Saleem vs. Habib Bank Ltd., the Labour Appellate Tribunal of Sindh addressed the dismissal of the appellant from his position within the bank. Initially appointed as a typist and later promoted to an officer grade, the appellant faced serious allegations including dishonesty related to medical bill claims and submission of a false educational certificate. The tribunal upheld the Labour Court's decision, which ruled that the appellant was not classified as a workman under the relevant labor laws, thereby dismissing his grievance petition. The case highlights critical aspects of employment law, particularly regarding the definitions of workman status, disciplinary actions, and the evidence required to support claims of wrongful termination. The tribunal concluded that the appellant failed to meet the burden of proof necessary to demonstrate that he was entitled to the protections afforded to workmen under the Industrial Relations Ordinance. This decision serves ... |
| 2023 PCRLJ 757 = 2023 SLD 1039 | D-16 of 2020 , decided on 04.03.2021 | The Sindh High Court's decision in Criminal Revision Application No. D-16 of 2020 addresses the complexities of defining terrorism under the Anti-Terrorism Act, 1997. The case arose from the murder of Sahib Khan Kanasro, a practicing advocate, which was linked to prior community enmity. The court found that the murder stemmed from personal vendetta rather than terrorism, emphasizing the need for clear distinctions in legal definitions. The ruling stressed that violence motivated by personal grievances does not fall under the ambit of terrorism, thereby allowing the case to proceed in a regular sessions court. This landmark ruling is significant for legal practitioners and scholars focusing on the intersections of criminal law and community conflicts. Keywords: Anti Terrorism Act, personal vendetta, legal jurisdiction, Sindh High Court, community enmity.... |
| 2009 SLD 770 = 2009 MLD 278 | Writ Petition No. 10946 of 2008 , decided on 03.09.2008 | In the case of Writ Petition No. 10946 of 2008, the Lahore High Court adjudicated on the constitutional validity of the GAT/GRE examination requirement for admission into the M.Phil leading to Ph.D program in Urdu at Allama Iqbal Open University. The petitioner argued that the requirement was unfair and discriminatory, particularly as it assessed students educated in Urdu through an English-language test. However, the court held that the conditions were not imposed for the first time, and the petitioner could not substantiate claims of discrimination or violation of fundamental rights. The decision reaffirmed the principle that admission requirements must be reasonable and equally applicable to all candidates. The ruling emphasized the importance of maintaining educational standards while ensuring equal opportunities for all students, thus demonstrating a commitment to merit-based education. This case underscores the delicate balance between educational standards and accessibility, par... |
| 2018 SLD 2492, 2018 YLR 2524 | Civil Revision No. 20533 of 2017 , decided on 13.06.2018 | In the case of Civil Revision No. 20533 of 2017, the Lahore High Court addressed a dispute over inheritance rights under the Muslim Personal Law (Shariat) Application Act, specifically Section 5 concerning customary succession. The case involved Mst. Ashraf Bibi, who claimed her rightful share of inheritance from her deceased father, Muhammad Din, after he had been wrongfully deprived of his share due to an alleged adoption by his maternal grandfather. The court found that the defendants failed to prove the existence of a custom that would deny her rights, emphasizing the importance of Islamic law in inheritance matters. The judgment reiterated that any claims of fraud invalidate transactions related to inheritance, and that no limitation period applies in such cases. This ruling reinforces the protection of heirs' rights and the necessity of proving customary practices in inheritance disputes, making it a significant case for understanding the intersection of personal law and custom i... |
| 1996 SLD 234, 1996 PLD 709 | Civil Appeal No. 810 of 1993 , decided on 20.05.1996 | In the case of Abdul Janan vs. University of Peshawar, the Supreme Court addressed significant issues regarding the use of unfair means in examinations by students. The appellant, a medical student, faced allegations of smuggling an answer book during his physiology examination. The Unfair Means Committee initially cancelled his examination results and disqualified him from future examinations. However, the Supreme Court found that the orders issued by the Committee lacked clarity and lawful authority. The Court highlighted the importance of detailed reasoning in decisions that affect students' academic careers, ensuring fairness and transparency in educational institutions. This ruling underscores the need for educational authorities to adhere to established rules and provide justifications for their decisions, particularly in cases involving severe penalties such as disqualification from exams. The case serves as a precedent for future cases concerning academic integrity and the righ... |
| 1989 SLD 1789, 1989 PLC 558 | Kar-265 of 1980 , decided on 15.02.1989 | In the case of Pakistan Steel Mills Corporation Ltd. vs. Mirajulabedin, the Labour Appellate Tribunal of Sindh examined the legality of the termination of the worker's services. The respondent had been absent without leave and contested the termination based on a medical certificate citing typhoid. However, the Tribunal found the certificate to be suspicious as it was not substantiated by the examining doctor. The Tribunal ruled that the notice of termination was properly served, and the absence was not justified, thus upholding the employer's right to terminate under the Industrial Relations Ordinance. This case serves as a critical precedent in labor law, emphasizing the need for clear communication and the responsibility of workers to maintain updated contact information with their employers. It highlights the balance between employee rights and employer obligations in labor relations, an essential aspect for both practitioners and scholars in the field.... |
| (2019) 120 SLD 1840, (2019) 125 PTD 1716, (2019) 121 PTCL 688, (2020) 121 TAX 100 | Special Customs Reference Applications Nos. 2502 a , decided on 12.03.2019 | This case revolves around the allegations of smuggling HSD oil against the respondents, which were contested in the Sindh High Court following a decision by the Customs Appellate Tribunal. The court examined the validity of the seizure process and the burden of proof on the customs authorities. Key legal principles discussed include the definition of smuggling under the Customs Act, 1969, and the evidentiary requirements for customs prosecutions. The court concluded that the customs department did not sufficiently substantiate their claims of smuggling, leading to the dismissal of their reference applications and the order for the release of the HSD oil. This case highlights the importance of proper legal procedures and the burden of proof in customs law, particularly regarding the treatment of seized goods. It serves as a significant precedent in customs law, emphasizing the need for clear evidence and adherence to legal standards in enforcement actions.... |
| 1997 SLD 613 = 1997 PLC 127 | Writ Petition No. 66 of 1992 , decided on 29.11.1995 | This case revolves around the promotion rights of a civil servant within the Federal Investigation Agency (FIA). The petitioner, Muhammad Ahsan-Ulhaq, challenged the decisions of the Departmental Promotion Committee that deemed him unfit for promotion to the rank of Inspector. The Lahore High Court scrutinized the procedural fairness of the DPC meetings held in 1989, highlighting that the petitioner had faced arbitrary treatment and that the grounds for his supersession were not substantiated by adverse remarks or complaints. The court emphasized that a minor penalty, such as censure, should not permanently hinder a civil servant's career progression. The judgment underscores key principles of administrative fairness in public service promotions, aligning with constitutional protections against arbitrary state action. The court's ruling reinstates the petitioner's entitlement to a fair consideration for promotion, ensuring adherence to established legal frameworks governing civil servi... |
| 1993 SLD 1035, 1993 CLC 2299 | Civil Appeal No. 23 of 1992 , decided on 27.04.1993 | This case revolves around the legal principles of consent decrees and pre-emption rights under the Azad Jammu and Kashmir Right of Prior Purchase Act, 1993. The appellant, Mst. Shero Begum, contested a consent decree obtained by Abdul Qayyum Khan, which declared that Khan had acquired adverse possession of certain land. Begum argued that the consent decree was a disguised sale and sought possession based on her prior purchase rights. However, the courts consistently found that the consent decree was valid and not a sale, as there was insufficient evidence to support her claims. The case underscores the importance of proving the nature of transactions in property law and affirms the necessity of concrete evidence when contesting adverse possession claims. Legal practitioners must note the implications of this ruling on future pre-emption suits and the evidentiary standards required to challenge consent decrees. Keywords for SEO include 'consent decree', 'adverse possession', 'property l... |
| 1997 SLD 336, 1997 SCMR 1687 | Civil Appeal No. 19-Q of 1994 , decided on 23.06.1997 | This case revolves around the admission criteria for Bolan Medical College, Quetta, under the Constitution of Pakistan, 1973. The appellant, Fateh Ali, challenged the rejection of his application for not meeting the educational requirements set out in the college's prospectus, specifically that candidates must have completed their Matriculation and Intermediate examinations within Balochistan unless they can provide compelling reasons for studying elsewhere. The Supreme Court's decision reinforces the importance of local educational qualifications for admission into medical programs, reflecting the court's position on maintaining standards and ensuring that candidates are bona fide residents of Balochistan. The ruling highlights the need for applicants to present compelling, unavoidable reasons for studying outside their home province, which should not simply be based on the desire for better educational opportunities. The court ultimately dismissed the appeal, concluding that the reas... |
| 2022 SLD 6529 | ICA No. 77638/2022 , decided on 07.12.2022 | The case of ICA No. 77638/2022, adjudicated by the Lahore High Court, revolves around the interpretation and application of Section 236-D of the Income Tax Ordinance, 2001. The court examined the arguments from both sides, focusing on the compliance requirements for taxpayers and the role of the Federal Board of Revenue (FBR) in enforcing tax laws. This case highlights the critical relationship between tax law and compliance, emphasizing the responsibility of individuals and entities to adhere to the legislative framework governing taxation. The ruling serves as a precedent for similar cases, reinforcing the principles of accountability and legal adherence in the realm of income taxation. With the increasing scrutiny on tax matters, this case is particularly relevant for legal practitioners and taxpayers alike, as it outlines essential guidelines and expectations under the law. Keywords: Income Tax Ordinance, legal compliance, tax accountability, Lahore High Court ruling, Section 236-D... |
| 2001 SLD 1869, 2001 PLC 383 | Writ Petition No.4984 of 1984 , decided on 17.11.2000 | In the case of Sui Northern Gas Pipelines Limited vs. Government of the Punjab, the Lahore High Court addressed critical issues surrounding the applicability of the Provincial Employees' Social Security Ordinance in the context of the Pakistan Essential Services Maintenance Act. The petitioners argued that their employment was declared as essential services, thus rendering the provincial ordinance inapplicable. The court examined the conflict between federal and provincial laws, asserting that federal law prevails in cases of conflict as per Article 143 of the Constitution of Pakistan. The judgment underscored the significance of the essential services declaration which provided a framework for the rights and obligations of the parties involved. This case is pivotal for understanding labor laws in Pakistan, especially the dynamics between provincial regulations and federal mandates regarding essential services. Keywords such as 'labor law Pakistan', 'essential services maintenance', 'f... |
| 2010 SLD 2763, 2010 SCMR 1020 | Criminal Appeal No.590 of 2006 , decided on 23.02.2010 | In the case of Altaf Hussain vs. The State, the Supreme Court of Pakistan addressed the appeal of the appellant, who was convicted of murder under Section 302(b) of the Penal Code. The incident occurred on April 25, 2002, when the appellant allegedly attacked Abdul Rasheed with a 'Chhuri' (knife) during a quarrel at the Thal Textile Mills. The court examined the evidence, focusing on the testimonies of two eyewitnesses, which it found to be natural and credible. Despite the defense's argument regarding the lack of motive and other potential assailants, the court determined that the prosecution had successfully proven its case. This ruling reinforces the principles of justice in criminal law and the importance of reliable witness testimony in securing convictions. The case highlights the critical role of evidence in establishing guilt beyond a reasonable doubt, a crucial aspect of criminal proceedings, ensuring that justice is served and that the rights of all parties are upheld.... |
| 2005 SLD 1852, 2005 PLD 335 | R.F.A. No. 263 of 2001 , decided on 02.03.2005 | In the case of R.F.A. No. 263 of 2001, the Lahore High Court addressed critical issues surrounding territorial jurisdiction and insurance claims under the Civil Procedure Code, Contract Act, and Cooperative Societies Act. The appeal was initiated by Cooperative Insurance against Long View Traders regarding an insurance policy covering damages due to a fire incident. The court ruled that the Civil Court in Sialkot had jurisdiction as per Section 20 of the Civil Procedure Code, given that the agreement was executed there. The court underscored that objections to jurisdiction must demonstrate a failure of justice, which was not established by the appellant. This case highlights the importance of understanding the jurisdictional implications of insurance agreements and the necessity of adhering to procedural requirements in legal disputes. The ruling reinforces the principle that parties must ensure clarity in jurisdictional clauses to avoid disputes. Overall, the case serves as a signific... |
| 2009 SLD 273, (2009) 100 TAX 24, 2009 PTD 1004 | I.T.A. Nos. 161/LB and 162/LB of 2009 , decided on 06.03.2009 | This case revolves around the Income Tax Ordinance, 2001, specifically sections regarding minimum tax assessments for businesses dealing with foreign exchange. The Taxation Officer's decision to charge minimum tax based on gross receipts instead of gross profit was contested. The Tribunal found that the Taxation Officer failed to provide the taxpayer with a fair opportunity during the rectification process, violating legal provisions. The learned CIT (A) upheld the taxpayer's revised returns, asserting that the minimum tax should be computed on exchange income as per established legal interpretations. This decision highlights the importance of due process in tax assessments and clarifies the treatment of exchange income under the Income Tax Ordinance and Federal Excise Act.... |
| 2020 SLD 1745, 2020 PLC 741 | Civil Appeal No. 53 of 2019 , decided on 09.04.2019 | In the case of Civil Appeal No. 53 of 2019, the Supreme Court of Azad Jammu & Kashmir addressed the issue of whether employees of the Education Department are entitled to receive Conveyance Allowance during summer and winter vacations. The court determined that vacations are considered as duty under the Azad Jammu and Kashmir Civil Servants Revised Leave Rules, 1983, specifically Rule 25-A. This ruling confirmed that the deduction of Conveyance Allowance without an amendment to the rules is illegal. The decision emphasized that employees should not be deprived of their allowances during periods when they are technically on duty, thus reinforcing the legal rights of civil servants in the region. The judgment serves as a precedent for similar cases concerning civil servant rights related to allowances and deductions, highlighting the importance of adhering to established rules and regulations.... |
| 1982 SLD 45, 1982 PTD 193, (1982) 46 TAX 118 | Income Tax References Nos. 94 and 95 of 1972 , decided on 25.01.1982 | In the case of Income Tax References Nos. 94 and 95 of 1972, the Sindh High Court addressed the legality of penalties imposed under section 46(1) of the Income Tax Act, 1922. The core issue revolved around the actions of the Income Tax Officer (ITO) who had imposed penalties on Fateh Textile Mills Ltd for failing to pay income tax demands which were later found to be excessive. The Tribunal's previous rulings had modified the original demands, yet the ITO proceeded with the penalties without adjusting the demands accordingly. This case highlights the importance of adhering to procedural correctness in tax assessments and the judicial checks on administrative actions. The court ultimately ruled that penalties could not be imposed based on excessive demands that had been overturned, reinforcing the principles of fairness and legal compliance in tax law. This decision serves as a precedent for future cases involving administrative penalties and tax assessments, emphasizing the necessity f... |
| 2000 SLD 474, 2000 PTD 3351, 2001 PTCL 179, (2000) 82 TAX 539 | Writ Petition No. 13322 of 2000 , decided on 06.07.2000 | This case involves the Lahore High Court's decision on the applicability of tax exemptions for industrial units under the Income Tax Ordinance, 1979, particularly focusing on Section 80-D and related clauses. The court addressed the central issue of whether industrial units declaring losses were subject to minimum turnover tax. The judicial analysis revealed that the Central Board of Revenue's circular incorrectly interpreted the law, leading to confusion regarding tax obligations for entities suffering losses. The court's decision reinforced the principle that tax exemptions should be clearly delineated in law and that administrative bodies cannot alter judicial determinations. This case is significant for tax law practitioners and businesses as it clarifies the legal landscape regarding tax exemptions and the powers of tax authorities.... |
| 2023 SLD 6887, 2023 PLJ 61 | W.P. No. 1086 of 2021 , decided on 22.11.2022 | This case revolves around the legal obligations and liabilities stemming from a surety bond executed by Mr. Aziz and his guarantor, Respondent No. 2, in relation to a scholarship awarded by the Allama Iqbal Open University (AIOU). Mr. Aziz failed to fulfill his contractual obligation to serve AIOU for five years following his scholarship, leading to financial claims against him and his guarantors. The Ombudsman initially ruled in favor of Respondent No. 2, but the Islamabad High Court reversed this decision, emphasizing the enforceability of the surety bond and affirming AIOU's right to withhold pension payments to recover the amounts owed. This case underscores the significance of understanding contractual obligations, especially in educational and employment contexts, and the implications of guarantees under Pakistani law. Trending keywords include 'contractual obligations', 'guarantor liability', 'Ombudsman decisions', and 'higher education law'.... |
| 1986 SLD 747, 1986 SCMR 1150 | Criminal Appeal No. 48 of 1982 , decided on 25.03.1986 | In the landmark case of Criminal Appeal No. 48 of 1982, the Supreme Court of Pakistan evaluated the acquittal of two individuals, Sultan Mahmood and Maqsood Ahmad, accused of the murder of Muhammad Bashir. The case revolved around the events of May 25, 1978, when the deceased was attacked, leading to his death. The trial court initially convicted the respondents based on the testimonies of eyewitnesses and the established motive. However, upon appeal, the Lahore High Court found inconsistencies in witness statements and questioned the reliability of the evidence presented, leading to the acquittal of the accused. The Supreme Court upheld this decision, emphasizing the need for a thorough and fair appraisal of evidence in criminal cases, thereby reinforcing principles vital for the administration of justice. This case highlights critical aspects of criminal law, including the significance of motive, eyewitness reliability, and the judiciary's role in ensuring justice. Keywords: Supreme ... |
| 2008 SLD 2129, 2008 SCMR 1007 | Civil Review Petition No.131 of 2007 in Civil Appe , decided on 03.04.2008 | This case revolves around the review petition filed under Article 188 of the Constitution of Pakistan regarding a civil appeal. The Supreme Court emphasized the principles governing review jurisdiction, particularly that previously addressed issues cannot be revisited unless there is a clear oversight of an important legal question. The ruling clarifies the boundaries of review petitions, affirming the finality of judgments unless there are compelling reasons to revisit them. This case is crucial for understanding the limits of judicial review in Pakistan's legal framework and highlights the importance of presenting new legal questions for consideration. The decision reinforces the standard that a mere disagreement with the Court's conclusion does not suffice for a review, ensuring that the judicial process maintains its integrity and efficiency.... |
| 1984 SLD 739 = (1984) 149 ITR 425 | IT REFERENCE No. 70 OF 1976 , decided on 23.05.1984 | In the case of Commissioner of Income Tax v. Jay Engg. Works Ltd., the Delhi High Court addressed the complexities surrounding tax deductions on payments made to non-residents under the Income-tax Act, 1961. The central issue revolved around an agreement between Jay Engg. Works Ltd. and an Italian company for the provision of technical know-how. The assessee sought a tax clearance certificate from the Income Tax Officer, arguing that no tax was deductible from the payments. However, the ITO determined that a portion of the payments was taxable, leading to appeals and a reference to the High Court. The court's ruling clarified the jurisdictional authority of the ITO regarding applications under section 195(2), highlighting the necessity for proper applications when dealing with non-resident payments. This case is significant for its implications on international taxation and the procedural requirements for tax clearance in India.... |
| 2019 SLD 2434, 2019 CLC 1520 | Election Petition No. 35 of 2018 , decided on 19.12.2018 | In the case of Election Petition No. 35 of 2018, the Balochistan High Court addressed allegations of illegal and corrupt practices in the election held for the seat of Member Provincial Assembly. The petitioner, Nadir Ali Chalgari, contended that the election results were tainted by rigging and sought various reliefs, including re-polling. However, the court found that the petitioner had not provided sufficient specific evidence to substantiate the claims. It was highlighted that the burden to prove the allegations rested on the petitioner, and without concrete evidence, the general claims of misconduct could not be accepted. The court's decision underscores the importance of presenting detailed and specific allegations in electoral disputes, as general claims without proof fall short of legal standards. The ruling serves as a critical reminder of the stringent requirements for proving corrupt practices in election petitions under the Elections Act, 2017. This case is significant in th... |
| 2017 SLD 1290, 2017 PLJ 201 | RP-214/2016 in 411(P)CS/2016 , decided on 16.03.2017 | In the case RP-214/2016, the Federal Service Tribunal examined the jurisdictional objections raised by the Frontier Corps concerning the civil servant status of its members. The Tribunal highlighted that while the Frontier Corps is governed under its own ordinance, members are provided civil servant status for the purpose of grievance redressal. The Court reviewed precedents set by the Supreme Court of Pakistan regarding the treatment of Frontier Corps members in relation to civil service laws, ultimately concluding that the Tribunal retains jurisdiction over matters involving the Frontier Corps. This case underscores the intricate relationship between military and civil service regulations in Pakistan, particularly in the context of legal remedies available to members of the Frontier Corps. The decision is significant for understanding how statutory organizations interact with the established legal frameworks governing civil servants.... |
| 1992 SLD 304 = 1992 SCMR 696 | Criminal Petition No.32-K of 1990 , decided on 24.04.1990 | This case revolves around the denial of bail to the petitioners, who were involved in a significant smuggling operation under the Customs Act, 1969. The Supreme Court of Pakistan, presided by Justices Abdul Kadir Shaikh, Zaffar Hussain Mirza, and Abdul Hafeez Memon, addressed the serious nature of the charges against the petitioners, who were apprehended with a substantial quantity of contraband goods valued at one crore rupees. The court meticulously examined the evidence presented, highlighting the fact that the launch used for transporting the smuggled goods was meant for fishing but was directed towards Dubai to facilitate the illegal trade. The petitioners' actions of attempting to flee upon detection by Customs officials were interpreted as indicative of their guilty conscience. Given the recent nature of the incident and the gravity of the offense, the court upheld the High Court's ruling, which had previously denied the petitioners bail. This decision underscores the stringent ... |
| 2013 SLD 639, 2013 CLC 141 | Writ Petitions Nos.2972, 3168, 3208, 3235, 3243, 3 , decided on 24.10.2012 | In the case of the writ petitions involving Karachi Steel Mills and WAPDA, the Islamabad High Court addressed the legality of Fuel Adjustment Charges imposed retrospectively by power distribution companies. The court ruled that this practice was unconstitutional and infringed upon consumer rights as protected under the Regulation of Generation, Transmission And Distribution of Electric Powers Act, 1997 and the Constitution of Pakistan. This landmark decision reinforced the importance of consumer protection in the energy sector, ensuring that consumers are not subjected to arbitrary billing practices. The court mandated that any overcharges be rectified in future billing, enhancing transparency and accountability among electricity suppliers. This case highlights significant legal principles concerning consumer rights, the scope of regulatory authority, and the judiciary's role in safeguarding the public against exploitation by powerful entities. The ruling serves as a precedent for futu... |
| 1994 SLD 119, 1994 PTD 923, (1993) 203 ITR 145 | Income Tax References Nos. 87 and 415 of 1978 , decided on 18.02.1993 | In the case of Income Tax References Nos. 87 and 415 of 1978, the Bombay High Court addressed the issue of income tax assessment for a film artiste, Smt. Sairabanu. The case revolved around her agreement with Caprica Film Enterprises, which provided her services to film producers. The Income Tax Officer added amounts to her income on the grounds of tax evasion, claiming the company was controlled by her family. However, the court found that Smt. Sairabanu was entitled only to Rs.80,000 per annum and that the Revenue did not substantiate its claims. The decision reinforced the principle that mere allegations without evidence do not suffice for tax assessment. This case highlights the importance of clear agreements in tax matters and the need for the Revenue to provide tangible proof in claims of tax evasion. Keywords include 'Income Tax Act', 'Bombay High Court', 'tax evasion', and 'film artiste'.... |
| 2013 SLD 2302, 2013 PLD 220 | Criminal Miscellaneous Nos. 222 and 223 of 2012 , decided on 15.11.2012 | In this case, the Sindh High Court dealt with two Criminal Miscellaneous Applications concerning the trial court's authority to disagree with a police report under Section 173 of the Criminal Procedure Code. The applicants, including Muhammad Shahid Khattak and Rizwan Khan, challenged the trial court's decision to take cognizance of a case involving allegations of corruption without proper trap proceedings. The High Court upheld the trial court's decision, asserting its independence in assessing police reports and emphasizing that a magistrate is not obliged to follow police recommendations. This case highlights important aspects of criminal procedure, particularly regarding the powers of the trial court in corruption cases, and is relevant to discussions around judicial independence and procedural justice.... |
| 2004 SLD 1034, 2004 SCMR 860 | Criminal Petition No. 823 L of 2002 , decided on 22.01.2003 | This case revolves around a pivotal decision made by the Supreme Court of Pakistan concerning the denial of bail to Waseem Ullah, accused of murdering Malik Muhammad Yousuf, an advocate. The case illustrates key legal principles involving the Criminal Procedure Code and the Penal Code, showcasing the court's strict stance on bail in serious offenses. The Supreme Court's ruling emphasizes the need for a robust judicial process, particularly when the accused has been in custody for an extended period without a completed trial. The decision also highlights the potential risks to justice when legal representatives are targeted for their professional duties. Keywords such as 'bail denial', 'murder case', 'advocate murder', 'Supreme Court Pakistan', and 'Criminal Procedure Code' are significant for legal professionals and those studying criminal law.... |
| 2016 SLD 3112, 2016 MLD 822 | C.R. No. 1320 of 2011 , decided on 16.02.2015 | This case revolves around a dispute regarding property ownership and the validity of mutations affecting the rights of the plaintiffs. The petitioners claimed that they had acquired the entire share of Mir Baz through a disputed mutation. However, the court found that the petitioners failed to provide adequate evidence to support their claims, while the respondents were in possession of the property. The ruling emphasized the importance of accurate revenue records and the inability of the petitioners to transfer a better title than what they held. The decision highlights the significance of legal representation and the necessity for parties to substantiate their claims with credible evidence in property disputes. Additionally, the judgment underscores the legal principles governing property ownership and the implications of erroneous mutations in the revenue record, which can lead to significant legal consequences for the parties involved.... |
| 1981 SLD 490, 1981 SCMR 886 | Civil Petition for Special Leave to Appeal No. 131 , decided on 21.05.1980 | This case revolves around the interpretation of the Displaced Persons (Compensation and Rehabilitation) Act, 1958, particularly regarding the transfer of property rights through agreements of association. The Supreme Court of Pakistan dealt with the complexities of property transfer among displaced persons, emphasizing the validity of agreements made prior to formal transfers. The court highlighted that the Deputy Settlement Commissioner had a duty to recognize existing associations when determining property transfers, especially when one party had been in exclusive possession. The ruling reinforces the legal standing of agreements made in good faith and the importance of due process in property disputes. This case is significant for advocates and legal practitioners dealing with property rights and rehabilitation issues for displaced persons, making it a crucial reference point in similar future cases. Key terms include property transfer, displaced persons, legal agreements, and rehab... |
| 2019 SLD 676, 2019 PCRLJ 504 | High Court Appeal No. 15 of 2012 , decided on 02.08.2018 | This case revolves around the maintainability of a High Court appeal concerning an acquittal under the Companies Ordinance, 1984. The Sindh High Court evaluated whether the appeal could be filed under section 15 of the Code of Civil Procedure (Amendment) Ordinance, 1980, but ultimately concluded that this provision does not apply to criminal jurisdiction. The court emphasized that section 481 of the Companies Ordinance specifically addresses appeals in criminal matters, indicating that an appeal against an acquittal cannot be brought before the High Court under the general civil procedure. The ruling highlights the exclusive jurisdiction of the High Court in handling such cases, reinforcing the principle that special laws take precedence over general laws. Keywords relevant to this case include 'High Court appeal', 'Companies Ordinance', 'criminal jurisdiction', 'acquittal', and 'legal framework'. This case serves as a significant reference for future appeals concerning criminal matter... |
| 2003 SLD 3398, 2003 PLD 488 | Civil Appeal No. 39 of 1997 , decided on 06.02.2003 | In this landmark case, the Supreme Court of Pakistan addressed the regulatory authority of the Pakistan Engineering Council under the Pakistan Engineering Council Act of 1975. The case arose after the Council required Muhammad Yunus and Sons, a contractor for the Ministry of Water and Power, to register under the Act and its bye-laws. The appellant contended that such registration was unnecessary and that the bye-laws were ultra vires the Act. The Court ultimately affirmed the Council's authority to regulate professional engineering work, emphasizing the need for compliance with the Act's provisions. The decision clarified the jurisdictional scope of the Council and established the validity of the bye-laws, reinforcing the importance of regulatory frameworks in maintaining standards in engineering practices. This case highlights the balance between statutory authority and professional compliance, making it a significant reference point for future engineering and regulatory disputes.... |