Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2011 SLD 1884, 2011 PLC 1640 | Civil Appeal No. 314-L of 2010 , decided on 19.07.2011 | In the case of Ziaullah Khan Niazi v. Chairman Pakistan Red Crescent Society, the Supreme Court of Pakistan addressed the jurisdiction of the Service Tribunal concerning employees of the Pakistan Red Crescent Society. The appellant, Ziaullah Khan Niazi, was removed from service, but the Tribunal reinstated him without adequately determining its jurisdiction. The Supreme Court emphasized that the Red Crescent Society's employees are not civil servants, thus the Service Tribunal lacked the authority to hear the appeal. This judgment serves as a significant precedent in employment law, particularly concerning the classification of employees in charitable organizations versus civil service roles. The ruling highlights the critical nature of jurisdiction in administrative proceedings and reinforces the legal boundaries distinguishing civil servant status. Key cases referenced include Ziaullah Khan Niazi v. Chairman Pakistan Red Crescent Society (2004 SCMR 189) and Pakistan Red Crescent Soci... |
| 1995 SLD 27, 1995 PTD 329, (1994) 70 TAX 89 | M.A. (A.G.) Nos. 1 and 2 of 1994, I.T.As. Nos.6173 , decided on 25.10.1994 | In the case of M.A. (A.G.) Nos. 1 and 2 of 1994, the Appellate Tribunal Inland Revenue addressed the issue of technical errors in the drafting of appeal grounds by the Authorized Representative. The case involved Dr. Muhammad Sohail Akhtar Qureshi as the petitioner against the Executive Director of Pakistan Institute of Medical Sciences, Islamabad. The Tribunal emphasized the importance of allowing amendments in grounds of appeal to ensure justice is served, particularly when no new facts or legal questions were introduced. The ruling reinforced that technical mistakes should not impede the legal process, aligning with principles of justice and procedural fairness. The Tribunal's decision reflects a commitment to uphold the rights of the assessee, ensuring that technicalities do not obstruct the proper administration of justice. This case underscores the significance of clear legal representation and adherence to procedural requirements while allowing flexibility to correct genuine mis... |
| 2022 SLD 1093, 2022 SCMR 1477 | Criminal Petitions Nos. 149-L and 150-L of 2022 , decided on 29.03.2022 | In the Supreme Court of Pakistan case, the petitioners sought bail in connection with allegations of propagating the Qadiani faith through social media. The Court highlighted the serious nature of the charges under various laws, including the Criminal Procedure Code and the Pakistan Penal Code. The decision underscored the importance of thorough investigation and the role of the trial court in assessing evidence. With a focus on legal compliance and the rights of the accused, the case reflects ongoing tensions surrounding religious freedoms and the legal system's handling of such sensitive matters. Keywords include bail, Supreme Court, Pakistan Penal Code, electronic crimes, religious freedom, and legal representation.... |
| 2004 SLD 3845, 2004 PLJ 97 | Crl. A. No. 2051 of 2001 , decided on 24.04.2003 | In the case of Shahid Ali vs. State, the Lahore High Court addressed a serious charge of murder under Section 302(b) of the Pakistan Penal Code. The appellant, Shahid Ali, was convicted for the murder of Shakeel Ahmed, with the incident occurring on August 19, 1996. Key elements of the case included the eyewitness testimonies of Muhammad Hussain and Shehbaz Ali, who were present during the occurrence. The prosecution's case relied heavily on these testimonies, which were corroborated by medical evidence indicating the nature and cause of death. The defense argued that the shooting was accidental, arising from a carbine examination conducted by the deceased and a friend. However, the court found this defense lacking in credibility, noting the absence of supporting witnesses. The trial court's decision was upheld, emphasizing the integrity of the prosecution's evidence and the soundness of the trial court's judgment. This case highlights the importance of credible eyewitness accounts and... |
| 1977 SLD 985, (1977) 106 ITR 576 | IT REFERENCE No. 73 OF 1965 , decided on 16.08.1974 | The case revolves around the interpretation of the Income-Tax Act, specifically Section 4, concerning the diversion of income by an overriding title. Surajratan Damani, the assessee, transferred his right to receive managing agency commission to his married daughters through a deed of gift. The Bombay High Court determined that this transfer effectively diverted the income before it could accrue to the assessee, thereby excluding it from his taxable income for the relevant assessment years. This landmark ruling highlights the legal implications of income transfer and the critical distinction between the application of income versus diversion by title. The case sets a precedent for similar income tax assessments in future cases, emphasizing the legal principles surrounding the timing of income accrual and the rights of beneficiaries under a deed of gift.... |
| 2010 SLD 3123, 2010 PLC 668 | D-299 of 2008 , decided on 16.03.2010 | In the case of Syed AHSAN ALI vs. FEDERATION OF PAKISTAN, the Sindh High Court addressed critical issues surrounding employment and discrimination in retirement benefits. The petitioner, having served for over 20 years, opted for the Voluntary Separation Scheme (VSS) but faced discriminatory treatment as his service period was incorrectly calculated. The Court emphasized the importance of fair treatment in employment benefits and the need for compliance with established schemes. This case highlights significant legal principles regarding discrimination in employment, the calculation of benefits, and the rights of employees under the Constitution of Pakistan, making it a landmark decision for future cases involving similar employment disputes.... |
| 1982 SLD 1618, 1982 PLC 793 | KAR-240 of 1981 , decided on 18.10.1981 | This case revolves around the contempt proceedings initiated by the Workers' Union against Syed Raunaq Raza, the director of Hostallarie de France, regarding the alleged non-payment of bonuses to workers for the years 1975 and 1976. The case highlights the legal implications of statements made in court regarding compliance with settlement agreements and the proper channels for workers to claim their dues. The Labour Appellate Tribunal found that the evidence presented by the applicant was insufficient to substantiate the contempt claim, emphasizing that individual workers should seek legal recourse if they believe they have been wronged. This case underscores the importance of proper legal representation and evidentiary support in labor disputes, especially concerning bonus payments and settlements. The court's decision serves as a precedent for similar cases in labor law, illustrating the need for clear evidence when making claims of contempt. Trending keywords include 'labor law', 'c... |
| 2012 SLD 2770 = 2012 PLD 383 | Criminal Miscellaneous Nos. 39/B and 58-B of 2012 , decided on 03.05.2012 | In the case of Criminal Miscellaneous Nos. 39/B and 58-B of 2012, the Lahore High Court ruled on the bail petitions filed by petitioners Abdul Wasay and Muhammad Sajid, who were charged under the Control of Narcotic Substances Act for possession of 25 kilograms of Ephedrine, a controlled substance. The court reviewed the evidence presented, including the lack of a valid license for the possession of the narcotics and the circumstances surrounding their arrest. The petitioners claimed they were framed by the owner of a pharmaceutical company, asserting that he had conspired against them to evade his own liabilities. However, the court found their defense unsubstantiated and highlighted the serious nature of the charges against them. Given the significant quantity of the controlled substance involved and the absence of any lawful authorization for its possession, the court concluded that the petitioners posed a risk of absconding and therefore denied their request for bail. This case und... |
| 2024 SLD 4977 | ITA NO. 3328/LB/2024 , decided on 10.07.2024 | In the case of M/s. Sabirs Vegetable Oils (Pvt) Limited vs. The CIR Zone Lto, Lahore, the Appellate Tribunal Inland Revenue addressed critical issues surrounding tax compliance and legal obligations of corporations. The hearing took place on July 10, 2024, and concluded with a decision on the same day. This case is pivotal as it reflects the tribunal's approach to tax disputes and the interpretation of relevant tax laws. The appellant, represented by Mr. Mudassar Shuja, faced off against the respondent represented by Mr. M. Asif, DR. The tribunal's ruling is expected to influence future cases and sets a precedent in the realm of corporate taxation. Stakeholders in the industry are advised to take note of the implications of this decision on their operations.... |
| 2022 SLD 1148, 2022 SCMR 986 | Criminal Appeal No. 293 of 2020 , decided on 07.02.2022 | In the landmark case of Bashir Muhammad Khan vs The State, the Supreme Court of Pakistan addressed serious concerns regarding the reliability of eyewitness testimony and the handling of evidence in a murder case. The appellant, Bashir Muhammad Khan, was initially convicted and sentenced to death by the Trial Court. However, upon appeal, the Supreme Court scrutinized the prosecution's case, revealing that the complainant had not witnessed the incident and relied on information from witnesses who later recanted their statements. The court found that the prosecution's evidence was insufficient, with forensic reports failing to link the accused to the crime. The ruling underscores key legal principles regarding the presumption of innocence and the necessity for the prosecution to establish guilt beyond a reasonable doubt. The decision to acquit reflects the court's commitment to justice and the protection of individual rights, particularly in serious criminal allegations. This case serves ... |
| 1989 SLD 1474, 1989 PLC 657 | Appeals Nos.MN-66 and O.A.-111 of 1989 , decided on 05.04.1989 | In this significant case heard by the Labour Appellate Tribunal, Punjab, the dismissal of Mubarik Ali Wattoo, an accounts assistant, was scrutinized under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance and the Industrial Relations Ordinance. The case focused on the violation of natural justice principles due to the absence of a proper inquiry after the charge-sheet was issued. The respondent was accused of misconduct but was not given a fair chance to defend himself, leading to the Tribunal ruling that the dismissal was unjust and reinstatement along with back benefits was warranted. This case highlights the critical importance of adherence to procedural fairness in employment disputes and serves as a precedent for similar cases in the future, emphasizing workers' rights under labor laws. Key terms include 'natural justice', 'dismissal', 'back benefits', 'industrial dispute', and 'employment law'.... |
| 1957 SLD 105, 1957 PLD 956 | Criminal Appeal No. 836 of 1956 , decided on 25.09.1957 | In the case of Criminal Appeal No. 836 of 1956, the Lahore High Court dealt with serious charges of murder and abetment of murder involving Muhammad Ramzan and Sardar Muhammad. The case revolved around the tragic poisoning of Muhammad Shafi with arsenic, which was administered by Ramzan, who had a personal motive stemming from a quarrel over a woman. The court analyzed the admissibility of retracted confessions from both appellants, establishing that such confessions could be used against each other under the Evidence Act. The court ruled that while each confession alone was insufficient, together they provided a compelling narrative of guilt. The judgment reiterated the importance of corroboration in judicial confessions and the necessity of ensuring that such confessions are made voluntarily. The decision of the court reflects a careful balance between evidentiary standards and the gravity of the crimes committed, confirming the death sentence for Ramzan and a life sentence for Sarda... |
| 2022 SLD 963, 2022 SCMR 1185 | Criminal Petition No. 1117-L of 2021 , decided on 03.02.2022 | In the case of Muhammad Irshad vs. State, the Supreme Court of Pakistan addressed critical issues surrounding the Anti-Terrorism Act, 1997, specifically focusing on the placement of individuals in the Fourth Schedule. The petitioner, Muhammad Irshad, challenged his placement and subsequent conviction under sections 11EE and 21-L of the Act. The court clarified that the Provincial Government had the authority to place names in the Fourth Schedule based on a delegation of powers from the Federal Government. The court emphasized the importance of adhering to legal mandates and the consequences of violating bond conditions. This case highlights the legal framework governing anti-terrorism measures in Pakistan, reflecting ongoing concerns about terrorism and public safety. The rulings underscore the judiciary's commitment to upholding the law while ensuring that procedural rights are respected. The decision not only serves as a precedent for similar cases but also reinforces the interpretat... |
| 2008 SLD 6841, 2008 PCRLJ 507 | Criminal Acquittal Appeal No.40 of 2007 , decided on 18.01.2008 | In the case of Criminal Acquittal Appeal No.40 of 2007, the Sindh High Court addressed serious concerns regarding the conviction of the accused based on confessional statements and circumstantial evidence. The court examined the legal principles surrounding confessions under the Penal Code and Criminal Procedure Code, emphasizing the necessity for corroborative evidence to substantiate any confession. The court found that the confessional statements presented by the prosecution were not only uncorroborated but also contradicted by medical evidence, which noted multiple injuries on the deceased that were inconsistent with the confessions. The court scrutinized the procedural aspects of how confessions were recorded, noting that the magistrate failed to properly inform the accused of their rights and did not ensure that the confessions were made voluntarily. The ruling highlighted the critical importance of adhering to legal protocols to preserve the integrity of confessions in criminal ... |
| 1986 SLD 930, 1986 SCMR 1549 | Criminal Petition for Special Leave to Appeal No. , decided on 17.10.1981 | In the case of Allah Yar vs The State, the Supreme Court of Pakistan addressed the conviction of Allah Yar under sections 302 and 149 of the Penal Code. The case arose from a violent incident that occurred on October 18, 1975, resulting in the death of Mohabat. The court examined the conflicting accounts of the event presented by both the prosecution and the defense, noting that both sides admitted to firing during the altercation. The court emphasized the need to reassess the evidence and the motives behind the actions of both parties, considering the historical context of previous grievances. The decision to grant leave to appeal signified that the court recognized potential flaws in the earlier ruling and aimed to ensure justice was served. Keywords such as 'Supreme Court of Pakistan', 'Criminal Petition', 'Penal Code', and 'leave to appeal' are pivotal for SEO optimization in legal discussions.... |
| 1994 SLD 925, 1994 PLC 1211 | Writ Petition No. 11025 of 1991 , decided on 15.12.1991 | This case involves a civil servant, Liaquat Ali Chaudhry, who sought the implementation of a Federal Service Tribunal's order for his reversion to the Office Management Group. The Lahore High Court addressed the constitutional jurisdiction over civil service matters, emphasizing that such issues are barred from judicial review under Article 212 of the Constitution of Pakistan. The case highlights the procedural complexities within civil service regulations and the limitations of the High Court's authority in employment-related disputes. The decision underscores the importance of adhering to the Tribunal's directives while navigating the legal framework governing civil servants' rights and obligations. Keywords include 'Lahore High Court', 'Service Tribunal', 'civil servant reversion', 'Constitutional jurisdiction', and 'employment law'.... |
| 1986 SLD 241 = 1986 CLC 1610 | C.P. No. D 612 of 1985 , decided on 05.03.1986 | This case involves the refusal to renew the registration of a drug, 'Anaroxyl,' manufactured by M/s Harmone Laboratories. The petitioners applied for renewal of their drug registration before the expiry of the registration period but were met with a cancellation letter from the Registration Board. The court ruled that the petitioners did not follow the proper legal channels as outlined in the Drugs (Licensing, Registering and Advertising) Rules, 1976, particularly Rule 27, which stipulates that a renewal application must be made after the expiry of the registration certificate. Furthermore, the court emphasized the importance of exhausting available remedies, such as appealing to the Appellate Board, before seeking constitutional jurisdiction. The decision underscores the legal framework governing drug registration and the necessity for compliance with procedural norms. Keywords: drug registration, renewal application, legal jurisdiction, constitutional law, public interest.... |
| 1988 SLD 2691, 1988 SCMR 1579 | C.P:S.L.A. No. 892 OF 1985 , decided on 08.04.1988 | In the landmark case of Abdul Sattar and others vs. Mst. Zaitoon and others, the Supreme Court of Pakistan addressed critical issues surrounding the Punjab Pre-emption Act, 1913. The court examined multiple petitions for leave to appeal regarding pre-emption suits, asserting that no favorable decrees had been granted to the petitioners prior to the cut-off date of July 31, 1986. This ruling hinged on precedents set in previous cases, particularly Sardar Ali's case (PLD 1988 SC 287), which established that without an existing decree, the court could not issue a new decree favoring the petitioners. The court's decision also highlighted procedural lapses, such as delays in filing and lack of representation, which led to dismissals of certain petitions. This case underscores the necessity for vigilance and timeliness in legal procedures and the stringent requirements for pre-emption claims under the Punjab Pre-emption Act.... |
| 2010 SLD 1149, 2010 PLJ 452 | W.P. No. 12525 of 2009 , decided on 10.03.2010 | This case concerns the reinstatement of employees who were terminated from their positions within the State Life Insurance Corporation of Pakistan. The petitioners, who served as Area Managers, challenged their dismissals, claiming they were unjustly terminated for failing to meet performance targets. They cited the Sacked Employees (Reinstatement) Ordinance, 2010, which was designed to provide relief to employees dismissed during specific periods. The Lahore High Court ruled that the ordinance applies to all affected employees, regardless of the reasons for their termination, thus ensuring equality and non-discrimination as mandated by the Constitution. The court's decision underscores the principle that all employees should be treated equally under the law, and it ordered the reinstatement of the petitioners, emphasizing their entitlement to fair treatment in accordance with the ordinance. This case highlights critical issues surrounding employment rights, discrimination, and the leg... |
| 2023 SLD 6978, 2023 PLJ 479 | W.P. No. 66288 of 2022 , decided on 16.12.2022 | In the landmark case W.P. No. 66288 of 2022 at the Lahore High Court, the Petitioner, SHUMAILA SHARIF, challenged the refusal of the National Database and Registration Authority (NADRA) to issue a new CNIC after her divorce. This case highlights the intersection of family law and minority rights, particularly under the Punjab Local Government Act, 2022, and the Divorce Act, 1869. The legal implications of this case underscore the importance of ensuring that all citizens, regardless of their religious affiliation, have access to essential legal documentation. The Court's directive for NADRA to consider the court's decree as valid proof of divorce is a significant step towards protecting the rights of minorities in Pakistan. The judgment also calls upon the Punjab government to establish guidelines for the issuance of divorce certificates to ensure compliance with the law and equal treatment for all communities. This case sets a precedent for future legal proceedings involving similar is... |
| 1980 SLD 461 = 1980 PLD 40 | This case revolves around the dismissal of S. A. RIZVI, a member of an All India Class-I Service, who contested his removal from service under the Removal from Service (Special Provisions) Regulation. The Supreme Court of Pakistan highlighted the importance of jurisdiction and due process in administrative dismissals, stating that a central employee could not be dismissed by a provincial authority. The court's decision reinforces the legal protections for government employees and emphasizes the need for justifiable grounds for dismissal. This ruling is significant in the context of public service regulations and the rights of employees under constitutional law. Keywords such as 'administrative law', 'government employee rights', 'jurisdiction of service tribunals', and 'due process in dismissal' are critical for understanding the implications of this case, ensuring it ranks well in legal searches.... | |
| 2009 SLD 2621, (2009) 314 ITR 251 | TAX APPEAL No. 236 OF 1999 , decided on 13.04.2009 | In the case of TAX APPEAL No. 236 OF 1999, the Gujarat High Court addressed significant questions concerning the interpretation of section 115J of the Income-tax Act, 1961, particularly in relation to zero-tax companies for the assessment year 1989-90. The central issue revolved around whether the profit and loss account prepared by the assessee, which differed from the one approved at the annual general meeting, could be considered valid. The court emphasized that the only necessity for compliance under section 115J was for the accounts to align with the prescribed formats of the Companies Act, 1956, and to be certified by chartered accountants. The ruling underscored the importance of adhering to statutory requirements and clarified that the Assessing Officer's powers do not extend to disregarding properly prepared and audited accounts based on procedural technicalities. This case is pivotal for businesses navigating tax regulations and highlights the judiciary's commitment to uphold... |
| 2014 SLD 1118 = 2014 MLD 251 | Writ Petition No.3913 of 2008 , decided on 13.05.2013 | In this case, Mst. Rafique Bibi challenged the orders passed by the Member Judicial-I, Board of Revenue regarding inheritance mutations related to her deceased brother, Muhammad Shafi. The case involved the interpretation of inheritance laws as applied to land ownership in Pakistan. The High Court found that earlier orders failed to provide adequate reasoning and were not based on a thorough examination of the facts. The ruling highlighted the importance of judicial scrutiny in inheritance disputes, particularly in matters where legal heirs may be overlooked, ensuring that the rights of rightful heirs are protected. The decision to remand the case for a fresh ruling underscores the court's commitment to upholding legal standards and ensuring that all parties receive fair treatment under the law.... |
| 1988 SLD 557, 1988 PLC 264 | Appeal No.88(R) of 1987 , decided on 18.01.1988 | In the case of Muhammad Ijazul Haque Malik vs. The Accountant-General, Punjab, Lahore, the Federal Service Tribunal reviewed the dismissal of Malik from his position as a Senior Auditor due to alleged inefficiency and misconduct. The Tribunal found that the charges were based on a misunderstanding regarding his leave of absence, which had been sanctioned due to illness. The case highlighted significant procedural flaws, including the failure to provide a reasonable opportunity for Malik to defend himself and the lack of a formal inquiry into the charges. The Tribunal ruled that the dismissal was unjustified and reinstated Malik with full benefits, emphasizing the need for fairness and due process in disciplinary actions against government servants. This ruling reinforces the principles of natural justice in service tribunal proceedings and the importance of adequate evaluation periods for new civil servants. The decision serves as a critical reference for future cases involving ineffic... |
| 1982 SLD 393, 1982 SCMR 614 | Civil Appeal No. 309 of 1980 , decided on 13.02.1982 | This case addresses the premature retirement of Iqbaluddin Ahmed Siddiqui, a P.C.S. Officer, under the Martial Law Regulation. The Supreme Court of Pakistan found that the Punjab Service Tribunal did not thoroughly examine Siddiqui's service record or the reasons for his retirement. The Court ruled that even without proven mala fides against the President of Pakistan, the Tribunal had the obligation to evaluate the merits of the case. The ruling aligns with previous judgments, emphasizing the importance of due process in administrative decisions affecting an individual's rights. The decision reinforces the principle that tribunals must conduct comprehensive reviews of cases to ensure fairness and justice. This case serves as a significant precedent in administrative law, particularly concerning the rights of public servants facing premature retirement, and highlights the judicial oversight necessary to protect those rights.... |
| 2024 SLD 3413 | ITA No.404/IB/2016 , decided on 07.03.2024 | In the case of M/s Al-Wahab Flour Mills vs. Commissioner Inland Revenue, the Appellate Tribunal Inland Revenue addressed critical issues related to the Income Tax Ordinance, 2001, particularly focusing on sections 122(5A) and 122(9). The tribunal examined the procedural compliance of the tax authority in its assessments and the arguments presented by the appellant's advocate, Mr. Abdul Hafeez. The decision was delivered on March 7, 2024, following a hearing on the same date. The tribunal ruled in favor of the appellant, emphasizing the need for transparency and accountability in tax assessments. This case highlights the importance of legal representation in tax disputes and the role of the judiciary in protecting taxpayer rights. The tribunal's ruling reinforces the standards expected from tax authorities and sets a significant precedent for future tax cases, making it an essential reference for legal practitioners and taxpayers alike. The case is expected to attract interest due to it... |
| 1943 SLD 63 = (1943) 11 ITR 32 | In this landmark case, the court delved into the intricate details of tax law as it pertains to societies and their members. The interpretation of Section 31 of the Finance Act, 1933, was central to the case, particularly how profits are calculated based on transactions with members versus non-members. The court emphasized the need for clarity in defining what constitutes a rebate or discount. The ruling reinforces the importance of adhering to legal provisions when determining tax liabilities, particularly in the context of profit distribution among society members. This case serves as a crucial reference for tax practitioners and legal experts dealing with similar issues in the realm of income tax and financial regulations, highlighting the necessity for clear delineation of member transactions in financial reporting.... | |
| 2003 SLD 1044, 2003 SCMR 776 | Civil petition for Leave to Appeal No. 2350/L of 2 , decided on 23.06.2003 | This case revolves around the interpretation of the Punjab Pre-emption Act, particularly focusing on the procedural aspects of including a stranger as a plaintiff in a pre-emption suit. The Supreme Court of Pakistan had to determine if the inclusion of a stranger in the lawsuit constituted a fatal defect or if it could be remedied under the Civil Procedure Code. The court's analysis delves into the principles of pre-emption, the rights of pre-emptors, and procedural rules, ultimately granting leave to appeal to address these significant legal questions. This decision is crucial for future cases concerning pre-emption rights, procedural defects, and the interpretation of related laws. Legal practitioners should pay close attention to this ruling as it may influence how pre-emption cases are managed in the courts. Keywords: pre-emption, procedural defect, Supreme Court of Pakistan, legal rights, Punjab Pre-emption Act.... |
| 1961 SLD 299, 1961 PLD 157 | Civil Appeal No. 15 of 1960 , decided on 10.01.1961 | In the case of Sheikh ATA ELAHI vs. MUNICIPAL COMMITTEE, SIALKOT, the Supreme Court of Pakistan addressed the legalities surrounding the demolition of a building under the Punjab Municipal Act, 1911. The appeal arose after the Municipal Committee issued notices demanding the demolition of Elahi's building, which they deemed dangerous following severe rains. The court examined whether the Municipal authorities were required to provide the owner with an option to repair the building instead of demolishing it. Ultimately, the court concluded that the authorities acted lawfully, emphasizing the importance of public safety. The ruling provided clarity on the interpretation of section 114 of the Municipal Act, reinforcing the discretion of public authorities in making decisions regarding building safety. This case highlights the balance between individual property rights and public interest in municipal governance, making it a significant reference point for future cases involving municipal ... |
| 2022 SLD 285 = 2022 CLC 89 | Writ Petition No. 12248 of 2021 , decided on 11.08.2021 | In a significant ruling, the Lahore High Court dealt with a case concerning interim maintenance for a minor with Autism Spectrum Disorder. The petitioner, a neurosurgeon, contested the Family Court's order raising the maintenance from Rs. 20,000 to Rs. 50,000. The court emphasized the unique and heightened needs of autistic children, which require financial resources beyond what is typical for children of the same age. The judgment underscored the importance of ensuring that minors do not face financial hardships during legal proceedings related to maintenance claims. The ruling reaffirmed the role of Family Courts in determining reasonable maintenance amounts based on the parents' financial capacities and the specific needs of the child. The decision is crucial for families dealing with autism, highlighting the ongoing financial implications and the need for adequate care and support. This case sets a precedent in family law, particularly in addressing the needs of children with disab... |
| 1992 SLD 299, 1992 MLD 2298 | Spl. Cr. Acquittal Appeal No.2 of 1992 , decided on 16.03.1992 | In the case of Spl. Cr. Acquittal Appeal No.2 of 1992, the Sindh High Court examined the appeal against the acquittal of Abdul Rashid and Shaukat Hussain Jamot by the Special Judge (Customs and Taxation). The prosecution alleged that the respondents were involved in the smuggling of 880 kilograms of charas, but the evidence presented was insufficient to establish any connection to the crime. The court outlined the legal standards required for an appeal against acquittal and concluded that the prosecution's case was based on an immature investigation. The court referred to precedents highlighting the distinction between preparation and attempt in criminal law, ultimately dismissing the appeal due to a lack of evidence linking the respondents to the alleged crime. This case emphasizes the importance of substantial evidence in criminal proceedings and the high burden of proof required for successful prosecution in smuggling cases.... |
| 2013 SLD 2181 = 2013 YLR 344 | Constitutional Petition No. S-311 of 2012 , decided on 16.11.2012 | In the case of Muslim Commercial Bank Ltd. vs. Abdul Ghaffar, the Sindh High Court addressed the issue of rent default under the Sindh Rented Premises Ordinance. The petitioner, a prominent bank, contested the eviction notice based on an unregistered lease agreement. The court clarified that despite the unregistered status, the landlord's right to seek ejectment was valid, especially given the tenant's failure to pay rent for over six months. The ruling emphasized the legal principle that statutory tenant protections do not apply when the default exceeds six months, thus affirming the landlord's rights under prevailing laws. The decision impacts tenant-landlord relationships and the enforceability of lease agreements, especially concerning registration requirements and default durations. Keywords such as 'eviction', 'rent default', 'Sindh Rented Premises Ordinance', and 'unregistered lease' are critical for understanding the case's implications.... |
| 2006 SLD 2829, 2006 CLD 67 | Regular First Appeal No. 137 of 1998 , decided on 20.10.2003 | In the case of Zaib Cold Storage and Ice Factory vs. Pakistan Industrial Leasing Corporation, the Lahore High Court addressed an appeal regarding a financial recovery decree issued by the Banking Court. The appeal centered on the jurisdiction of the Lahore court, as the defendants were based in Sialkot, and the documents were executed there. However, the lease agreement explicitly stated that all disputes would fall under the jurisdiction of the Lahore courts, leading the court to affirm its jurisdiction. The appeal revealed inconsistencies in the decree amount, which included unauthorized rentals for a car in addition to the lease rentals for machinery. The court ultimately corrected this discrepancy, reducing the awarded amount to align with the established claims. This case emphasizes the importance of clear jurisdiction clauses in contracts and the necessity for courts to adhere strictly to the evidence presented in financial recovery cases.... |
| 1998 SLD 438, 1998 PTD 3350, (1997) 223 ITR 482 | Tax Case No. 1118 and Reference No. 679 of 1982 , decided on 19.02.1996 | This case revolves around the deductibility of expenses incurred during the dissolution of a partnership by a private limited company engaged in film production. The Madras High Court analyzed the nature of the expenditures in relation to the Income Tax Act, specifically sections pertaining to business expenditures and the powers of the High Court regarding Tribunal findings. The court's decision underscores the importance of understanding the operational context of the business, particularly in determining whether expenses are capital or revenue in nature. The ruling has significant implications for similar cases involving business partnerships and tax deductions, reinforcing the principle that expenses directly related to the business activities should be allowable for tax purposes. This case is particularly relevant for entities in the entertainment industry, highlighting the nuances of tax law as it applies to joint ventures and partnerships.... |
| 2019 SLD 3212, 2019 PLJ 565 | Criminal Appeal No. 23-P of 2016 and Criminal Peti , decided on 21.02.2019 | In the case involving the appellants Kamran Shah, Mohib Gul, and Muhammad Naseer, the Supreme Court of Pakistan addressed significant legal issues surrounding the Control of Narcotics Substances Act, 1997, specifically Section 9(c) regarding the conviction for possession of narcotics. The appellants were initially convicted based on the recovery of charas from a vehicle they were traveling in. However, the court found that the prosecution failed to provide adequate evidence of safe custody and transmission of the narcotic substances, which are essential elements to prove possession. The decision highlights the necessity of robust evidence in narcotics cases, reaffirming that without it, the case against the accused cannot stand. The Supreme Court ultimately acquitted the appellants, setting a precedent for future narcotics-related cases. This ruling underscores the legal principle that the burden of proof lies with the prosecution and the critical nature of procedural integrity in crim... |
| 2017 SLD 22 | STA No. 820/LB/2016 , decided on 30.11.2016 | This case revolves around the blacklisting of M/S PROFICIENT ENGINEERS under the Sales Tax Act and Federal Excise Act. The Federal Board of Revenue (FBR) initiated an audit for the tax year 2013, but the appellant failed to provide the necessary records, leading to their blacklisting. The appellant's legal representation argued against the blacklisting, claiming compliance with audit requirements. The tribunal's decision emphasized the need for documentation and provided a pathway for the appellant to rectify their standing. This case highlights the importance of compliance with tax regulations and the consequences of failing to respond to audit requests. Keywords: Sales Tax Act, Federal Excise Act, audit, blacklisting, tax compliance, legal representation.... |
| 2014 SLD 1160, 2014 MLD 457 | Civil Revision Application No.146 of 2012 , decided on 07.11.2013 | In this significant case adjudicated by the Sindh High Court, the court addressed the procedural irregularities surrounding the dismissal of a civil suit for non-prosecution. The applicant, Syed Altaf Hussain, sought to restore his suit that had been dismissed due to non-attendance. The court found that the lower courts had failed to comply with the necessary legal provisions, particularly the requirement to issue notice to the defendants before dismissing the suit. The ruling underscored the constitutional right to a fair trial under Article 10-A of the Constitution of Pakistan, asserting that any order passed in violation of this right is null and void. The court's decision to restore the suit reflects a commitment to upholding due process and ensuring that litigants are afforded the opportunity to pursue their claims without unjust procedural barriers. Legal practitioners and scholars should take note of the implications of this case in reinforcing the standards of procedural justic... |
| 2001 SLD 1628, 2001 SCMR 2025 | Criminal Petition for Leave to Appeal No. 14-K of , decided on 08.07.1998 | In the case of Criminal Petition for Leave to Appeal No. 14-K of 1998, the Supreme Court of Pakistan deliberated on the suspension of a sentence under Section 302 of the Penal Code. The case arose from a complainant's challenge to the High Court's suspension order, citing delays in the appeal's processing. Both parties agreed that the High Court should be directed to resolve the appeal within three months, which the Supreme Court accommodated by issuing a directive. This case highlights the importance of timely judicial processes and the ability of higher courts to ensure that lower courts adhere to statutory timelines, thereby reinforcing the rule of law and access to justice. The decision underscores the role of the Supreme Court in facilitating judicial efficiency and addressing concerns regarding delays in legal proceedings, a relevant issue in contemporary legal discourse.... |
| 2023 PLD 46, 2023 SLD 1863 | Criminal Revision Petition No. 28 of 2022 , decided on 15.12.2022 | This case revolves around a criminal revision petition filed by Samiullah against the decision of the Special Judge Anti-Rape/Session Judge, who dismissed an application for the summoning of a witness for further cross-examination. The petitioner argued that the previous counsel did not adequately cross-examine the witness, Muhammad Sohail. The court analyzed Section 540 of the Criminal Procedure Code, which allows for the summoning and re-examination of witnesses under specific circumstances. It clarified that the engagement of a new lawyer does not justify recalling witnesses for further questioning. The court ultimately upheld the trial court's decision, emphasizing the importance of finality in trials and the necessity of adhering to established legal procedures. The judgment is significant for its interpretation of witness examination protocols within the criminal justice system, ensuring that the justice process is not unnecessarily prolonged. Keywords: Criminal Procedure Code, w... |
| 1994 SLD 348, 1994 PLD 93 | Criminal Petition No. 70 of 1993 , decided on 12.10.1993 | In this significant ruling by the Supreme Court of Pakistan, the court addressed issues surrounding bail under the Criminal Procedure Code. The case involved the petitioners, including Haji Muhammad Siddique, who sought to challenge the cancellation of their bail by the High Court of Balochistan. The Supreme Court found that the trial was nearing completion, and the absence of the Investigating Officer could not justify bail. The court underscored the necessity for trial courts to take proactive measures to secure witness attendance, thereby maintaining the efficiency of the judicial process. This case highlights the delicate balance between a defendant's right to bail and the state's interest in prosecuting criminal cases effectively. The decision serves as a precedent in ensuring that the judicial system operates without undue delays caused by the non-appearance of key witnesses. By reinforcing the obligation of trial courts to act decisively in securing witness attendance, the Supre... |
| 2021 SLD 1889, 2021 PLJ 805 | Crl. A. No. 814 of 2019 , decided on 18.02.2021 | In the case of Crl. A. No. 814 of 2019, the Lahore High Court examined the appeal concerning the conviction of RABDUL GHAFOOR under the Control of Narcotics Substances Act, 1997. The case revolved around the recovery of 1550 grams of opium, with the prosecution's evidence focusing on the actions of police officials during the arrest and seizure. The court highlighted the importance of establishing a clear chain of custody for the evidence, emphasizing that credible information does not necessitate formalities such as written documentation. The ruling underscored the legal principles regarding police authority in narcotics cases, ultimately leading to a modification of the appellant's conviction based on insufficient evidence. The case illustrates critical aspects of narcotics law and procedural requirements, making it a significant reference point for future cases involving similar legal questions.... |
| 2012 SLD 2538, 2012 YLR 2252 | Criminal Miscellaneous No. 4492-B of 2012 , decided on 02.05.2012 | In the case of Sain Haider Ali vs. The State, the Lahore High Court dealt with serious charges under the Criminal Procedure Code and the Penal Code, including the horrific act of mutilating a child's genitalia. The court noted the gravity of the allegations, the specific role attributed to the accused, and the lack of credible defense arguments against the overwhelming evidence presented. The decision underscored the court's refusal to grant bail to a defendant accused of such a heinous crime, citing both the nature of the offense and the potential risk to the community. This ruling serves as a critical reminder of the legal system's role in protecting the most vulnerable individuals, particularly children, from violent and predatory behavior. This case highlights the importance of stringent legal measures in cases involving child abuse, ensuring that justice is served promptly and effectively. Keywords such as 'child protection', 'legal proceedings', 'criminal justice', and 'high cour... |
| 1995 SLD 825, 1995 PTD 958, (1994) 209 ITR 684 | T.C.Ps. Nos. 833, 837 and 841 of 1991 , decided on 20.07.1993 | In this significant case from the Madras High Court, the focus was on the application of the Wealth Tax Act, 1957, particularly the valuation of assets based on the income capitalization method as guided by the Central Board of Direct Taxes (CBDT) Circular No. 326. The court ruled that it is not permissible for the assessing authority or Tribunal to consider sales events occurring after the assessment year to determine property values. This decision reinforces the importance of adhering to established guidelines for asset valuation in wealth tax assessments. The ruling is critical for legal professionals and entities involved in wealth tax matters, ensuring compliance with the law and the correct interpretation of relevant circulars. As a result, the court dismissed the petitions, emphasizing the necessity for uniformity in property valuation and the binding nature of CBDT circulars on tax assessments. This case serves as a precedent and a crucial reference point for future wealth tax ... |
| 2009 SLD 761, 2009 MLD 224 | Civil Revision No. 1713 of 2006 , decided on 09.09.2008 | In the case of MST. GHULAM ZOHRA vs. REHMAT ALI, the Lahore High Court dealt with a civil revision concerning the Specific Relief Act, 1877. The petitioner claimed possession of a property based on a gift deed but faced dismissal from both the trial and appellate courts due to contradictions in witness testimonies and incomplete possession. The court emphasized the importance of thorough evidence appraisal, ultimately dismissing the revision petition. This case highlights the significance of clarity in property transfer and the necessity for complete documentation in legal disputes over ownership.... |
| 2010 SLD 950, 2010 PLJ 685 | Crl. Misc. No. 733-B of 2009 , decided on 04.03.2008 | In the case Crl. Misc. No. 733-B of 2009, the Lahore High Court dealt with a pre-arrest bail application involving Nazeer Ahmad and Muhammad Tayyab, who were accused in FIR No. 370 dated 09.11.2008 under various sections of the Pakistan Penal Code. The case revolved around a cross version where the petitioners claimed that the complainant party had unlawfully entered their home and initiated a violent encounter. The court's decision emphasized the importance of lawful self-defense and the rights of individuals against unlawful aggression. The ruling established significant precedents regarding pre-arrest bail in cases involving cross allegations, highlighting the court's commitment to ensuring justice and protecting the rights of the accused. Keywords such as 'pre-arrest bail', 'Lahore High Court', 'Pakistan Penal Code', 'criminal procedure', and 'self-defense' are pivotal for understanding the implications of this case in the legal framework.... |
| 2018 SLD 66, 2018 PLJ 61 | Civil Petition No. 3068 of 2017 , decided on 09.10.2017 | In the case of Civil Petition No. 3068 of 2017, the Supreme Court of Pakistan addressed critical issues regarding landlord-tenant relationships under the Sindh Rented Premises Ordinance, 1979. The petitioner, Muhammad Iqbal Haider, contested the High Court's previous ruling which dismissed his constitutional petition against an order from the Rent Controller. The Rent Controller had ordered Haider to pay outstanding rent amounting to Rs. 450,000, which he failed to do, resulting in the striking off of his defense. The Supreme Court's ruling reiterated the principle that court orders must be complied with, irrespective of any disputes over property ownership. This decision underscores the importance of adhering to legal obligations within landlord-tenant relationships and the implications of non-compliance. The court found that the High Court's judgment was well-reasoned and did not warrant interference. This case serves as a pivotal reference for future landlord-tenant disputes and emp... |
| 1999 SLD 1249, 1999 PLD 345 | Criminal Bail Application No. 1346 of 1998 , decided on 25.02.1949 | This case revolves around the bail application of Muhammad Saeed, linked to serious criminal charges involving unlawful collection of 'Bhatta' and possession of illicit firearms. The Sindh High Court, presided over by Justice Dr. Ghous Muhammad, ruled against granting bail, citing the increasing crime rate and the necessity for courts to take a firm stance against acts of terrorism. The court referred to previous rulings that established a precedent for denying bail in cases where the accused poses a danger to society. The court's decision was influenced by the evidence presented, including the applicant's alleged role in violent confrontations with law enforcement and the fear that prevented witnesses from coming forward. This case underscores the ongoing issues of crime and safety in urban areas, highlighting the judiciary's role in addressing these challenges through careful consideration of bail applications.... |
| 2007 SLD 565, 2007 SCMR 494 | Civil Appeal No. 760 of 2006 , decided on 10.10.2006 | In the case of Civil Appeal No. 760 of 2006, the Supreme Court of Pakistan ruled on the matter of court-fee deficiencies under the Punjab Pre-emption Act, 1991. The case stemmed from an appeal against the Lahore High Court's dismissal of a writ petition filed by Riffat Iqbal, who sought to pre-empt a sale of property. The core issue was whether the trial court's extension of time for the appellant to remedy a court-fee deficiency was rightfully revoked by the Lower Appellate Court. The Supreme Court highlighted the importance of adhering to procedural requirements, noting that the appellant's claim of ignorance regarding the law did not absolve her from fulfilling her legal obligations. The ruling emphasized that once an opportunity to rectify court-fee deficiencies is provided, failure to comply cannot be excused by claims of unawareness. This decision reinforces the necessity for litigants to be proactive in understanding their legal responsibilities, particularly in civil proceeding... |
| 1986 SLD 501, 1986 SCMR 509 | Civil Miscellaneous Petition No. 366-R of 1985 in , decided on 30.11.1985 | This case involves the Supreme Court of Pakistan's decision regarding Civil Miscellaneous Petition No. 366-R of 1985. The court addressed the procedural aspects of the petition, emphasizing the impact of concessions made by the petitioners in the High Court on the adjudication of the case. The ruling highlights key legal principles related to adjustments and withdrawals under the Civil Procedure Code and the Supreme Court Rules. Legal representatives M. Munir Paracha and Imtiaz Muhammad Khan presented the case for the petitioners, while Ghulam Dastgir represented the respondents. The decision is significant in understanding how procedural rules and concessions can affect the outcomes of legal petitions. As such, it serves as an essential reference for lawyers and advocates navigating similar legal scenarios. The case also illustrates the critical role of judicial review in ensuring that legal processes are followed and that parties are held accountable for their concessions during liti... |
| 2018 SLD 235, 2018 CLC 13 | W.P. No. 3858 of 2016 , decided on 06.09.2017 | In the case of Fatima Energy Limited vs. National Electric Power Regulatory Authority, the Islamabad High Court addressed significant issues regarding the judicial review of administrative actions under Article 199 of the Constitution of Pakistan. The petitioner, Fatima Energy Limited, challenged NEPRA's refusal to grant a tariff petition based on the National Policy for Power Co-Generation by Sugar Industry, arguing that the denial was arbitrary and discriminatory. The court examined the powers of NEPRA and found that while it had discretion in tariff determination, it was required to adhere to the guidelines set forth by the Federal Government. The ruling underscores the importance of regulatory bodies acting within the framework of established policies and the necessity for transparency and justification in decision-making processes. The case highlights key themes in energy regulation, administrative law, and the balance between regulatory authority and compliance with statutory gui... |
| 1953 SLD 295, (1953) 24 ITR 1 | D-2741 of 2016 , decided on 01.01.1953 | The case revolves around the definition of agricultural income under the Income-tax Act, 1961. The Allahabad High Court examined whether the fees charged by the assessee for grazing cattle on forest land constituted agricultural income. The court concluded that pasturage, even without direct cultivation, is intrinsically linked to agricultural operations. This decision is significant for understanding how income derived from land used for grazing livestock is treated under tax laws. It highlights the nuances of agricultural income and the exemptions provided under the law, thereby offering clarity for similar cases in the future. The ruling aligns with precedents that recognize the agricultural nature of income from livestock management.... |
| 2003 SLD 3271, 2003 PLD 44 | Civil Revision No. 749 of 2002 , decided on 18.11.2002 | In the case of Essa Khan vs. Khan Gul, the Peshawar High Court dealt with the issues surrounding the possession of land and the validity of concurrent findings from lower courts. The plaintiff, Essa Khan, claimed to be in possession of the land as a 'Hissadar' and sought a declaration and permanent injunction against the defendant, Khan Gul, who allegedly interfered with his rights. The trial court and appellate court both dismissed the suit, leading to this revision petition under section 115 of the C.P.C. The High Court emphasized the importance of evidence and the role of concurrent findings by lower courts. The case highlights the principles of property rights, the burden of proof, and the standards for overturning lower court decisions. The ruling reinforces the legal standards for claims of possession and ownership, ensuring that due process is followed in civil litigation, which is critical for maintaining justice in property disputes.... |
| 2023 SLD 6646 | ITA No. 481(IB) 2023 , decided on 15.06.2023 | The case of ITA No. 481(IB) 2023 before the Appellate Tribunal Inland Revenue in Islamabad dealt with significant issues regarding the Income Tax Ordinance, 2001. The focal point was Section 129(1), which addresses the procedural aspects of tax assessments. The tribunal, led by Accountant Member Muhammad Imtiaz, entertained arguments from the appellant, Mr. Saleem Raza, represented by Mr. Zahid Shafique, against the Commissioner of Inland Revenue, represented by Mr. Niaz Ahmed. This case underscores the critical intersection of tax law and taxpayer rights, emphasizing the tribunal's role in ensuring that tax regulations are applied justly. The decision rendered not only affects the parties involved but also sets a precedent for future tax cases, making it a crucial reference for legal practitioners and taxpayers alike. The thorough examination of the law and its implications serves as a reminder of the complexities inherent in tax legislation. This case, with its emphasis on procedural... |
| 2020 SLD 339 = 2020 PLC 113 | C.P. No. D-2650 of 2019 , decided on 17.05.2019 | In this case, the Sindh High Court addressed the cancellation of a preliminary test for the appointment of Additional District and Sessions Judges due to a question paper leak. The court emphasized the importance of maintaining the integrity of the selection process, stating that the cancellation was justified to ensure fairness for all candidates. The petitioner, who claimed to have scored well based on self-calculation, was denied the right to sit for the subsequent test without participating in the mandated retest. The court highlighted that no vested rights were created from the annulled test results and that all candidates had equal opportunities to participate in the retest. This case underscores the principles of transparency, fairness, and proportionality in judicial review, particularly concerning recruitment processes in the public sector. Keywords that are trending in this context include 'judicial review', 'question paper leakage', 'fundamental rights', 'selection process i... |
| 2011 SLD 2051, 2011 YLR 202 | Suit No. 1190 of 2009 , decided on 22.09.2010 | The case revolves around the arbitration award concerning lawful dues demanded by the Karachi Customs Agents Association from its members. The dispute involved the interpretation of 'lawful dues' in a consent order. The Sindh High Court confirmed the validity of the award issued by the Sole Arbitrator, emphasizing the principles of estoppel and acquiescence which prevent parties from contesting the arbitration process once they have agreed to participate. The decision highlighted the importance of honoring arbitration awards and ensuring that parties are held to their agreements, thereby promoting legal certainty in arbitration matters. This case showcases the judiciary's support for arbitration as an alternative dispute resolution mechanism, reinforcing the significance of adhering to arbitration agreements and the binding nature of awards. The ruling affirms the judiciary's stance on upholding the integrity of arbitration, encouraging parties to resolve disputes through arbitration r... |
| 2016 SLD 1703, 2016 PLJ 957 | Crl. A. No. 849 of 2011 & M.R. No. 218 of 2011 , decided on 04.12.2015 | In the case of Muhammad Adeel vs. State, the Lahore High Court addressed serious concerns regarding the evidence presented in a murder trial. The appellant, Muhammad Adeel, was initially convicted of murder and sentenced to death under Section 302(b) of the Pakistan Penal Code. However, upon appeal, the High Court scrutinized the prosecution's evidence, highlighting the vague motive and the dubious presence of eyewitnesses. The court emphasized the importance of establishing the case beyond a reasonable doubt, ultimately leading to the conclusion that the evidence was insufficient to maintain the conviction. The decision underscores the critical role of credible evidence in criminal proceedings and serves as a reminder of the legal principle that the burden of proof rests on the prosecution. The case reflects ongoing discussions about justice, evidentiary standards, and the rights of the accused in the Pakistani legal system. Keywords such as 'murder appeal', 'Lahore High Court', 'Paki... |
| 1986 SLD 2201, 1986 PLC 660 | 150/1628 of 1984 , decided on 14.12.1985 | In the case of Muhammad Nawaz vs. Government of Punjab, the appellant, a retired Deputy Superintendent of Police, challenged his premature retirement after 25 years of service under the Punjab Civil Servants Act. The Tribunal scrutinized allegations of malice against the Inspector-General of Police but found insufficient evidence to support claims that the retirement was influenced by personal enmity. The decision highlighted the importance of proving malice directly connected to the authority issuing the retirement order. The Tribunal dismissed the appeal, affirming the legitimacy of the retirement under relevant laws, including the Punjab Service Tribunals Act and the Provisional Constitution Order. This case underscores the legal standards required to prove claims of malice in administrative decisions, serving as a critical reference for similar future cases.... |
| 2000 SLD 1621 = 2000 PLC 325 | Constitutional Petition No.817 of 1998 , decided on 26.10.1999 | This case revolves around the termination of an employee during their probation period without a valid reason, which contravenes the established laws under the Industrial Relations Ordinance and the Standing Orders. The Sindh High Court's decision emphasizes the necessity for employers to provide explicit reasons for termination, thereby protecting employees' rights. The ruling highlights the importance of adhering to legal standards in employment practices, particularly concerning the dismissal of workers. The court's decision aligns with the principles of fair labor practices, ensuring that all employees, including those on probation, are entitled to justifiable reasons for termination. This case serves as a critical reference point for labor law and employee rights in Pakistan, emphasizing the need for transparency in employment decisions.... |
| 1963 SLD 165, (1963) 47 ITR 300 | C.R.P. No. 529 OF 1961 , decided on 27.09.1961 | In the case of C.R.P. No. 529 OF 1961, the High Court dealt with the issue of the admissibility of evidence in income tax proceedings under the Income Tax Act, 1922 and the Income Tax Act, 1961. The petitioners challenged the lower court's ruling that prohibited the summoning of the Income Tax Officer to produce a letter from Chartered Accountants. The court clarified the scope of Section 54, emphasizing that not all documents produced in tax proceedings are protected from disclosure. This ruling is significant for legal practitioners dealing with tax law, as it delineates the boundaries of confidentiality in tax assessments while ensuring fair trial rights. The case underscores the necessity for a clear understanding of the Income Tax Act's provisions to navigate the complexities of tax litigation effectively. Key terms include 'Income Tax Act', 'evidence', 'confidentiality', and 'court ruling'.... |
| 2014 SLD 698, 2014 MLD 1691 | Civ. Rev. No. 43-A of 2014 , decided on 28.03.2014 | In this case, the Peshawar High Court addressed the petition filed by the Principal Frontier Medical College regarding the status of a student, Alam Zeb, who had failed in his 3rd year MBBS examination. The student sought a declaration to be recognized as a bona fide 4th-year student and requested permission to attend 4th-year classes. The trial court had allowed the student to attend classes based on a status quo order. However, upon review, the appellate court found that the main suit had become infructuous, leading to further appeals and petitions. The court ultimately ruled that the student, having failed the required examination and lacking the necessary attendance, could not be promoted to the next higher class. The judgment reiterated the importance of compliance with the Pakistan Medical and Dental Council regulations concerning student promotion and examination eligibility. The decision highlighted the necessity of interpreting such regulations pragmatically to uphold educatio... |
| 1988 SLD 306, 1988 PLD 271 | Criminal Petitions Nos.33-R, 20-K, 22-K, 27-K and , decided on 05.04.1988 | This case revolves around serious allegations against police officials in Pakistan involved in the extrajudicial killings of several individuals. The Supreme Court reviewed the circumstances leading to the deaths, including claims of manipulated evidence and coerced confessions. The petitioners challenged the High Court's acquittal of certain accused, asserting that the decision was based on insufficient reasoning. The Supreme Court's ruling focused on the need for a comprehensive review of the evidence to ensure justice is served, particularly in cases where state authorities are implicated in heinous crimes. Keywords include police misconduct, extrajudicial killings, judicial review, and accountability.... |
| 1990 SLD 1104, 1990 SCMR 1453 | This case revolves around the procedural aspects of the Punjab Service Tribunals Act and the Constitution of Pakistan regarding the timeliness of appeals. The petitioner, after being retired, sought to challenge the legality of the retirement order. However, his appeal was dismissed due to being filed after the stipulated time frame, despite his claims of not receiving the retirement notification. The case highlights the importance of adhering to procedural timelines in legal appeals. Keywords include 'Pakistan legal system', 'Supreme Court decisions', 'Punjab Service Tribunal', 'appeal timelines', 'administrative law', and 'retirement benefits'.... | |
| 2011 SLD 2683 = (2011) 335 ITR 428 | W.P. No. 9092 of 2011 , decided on 10.12.2010 | In the case of Priya Aqua Farms vs. Director General of Income Tax (Inv.), the Andhra Pradesh High Court examined the issue of waiver of interest charged under sections 234B and 234C of the Income-tax Act, 1961 for the assessment year 1999-2000. The petitioner, engaged in aqua farming, claimed a deduction under section 80HHC based on disclaimer certificates issued by export houses. However, the deduction was withdrawn during reassessment, and interest was charged due to short payment of advance tax. The Court ruled that the conditions for waiver outlined in the CBDT Circular dated June 26, 2006, were not met, as there was no High Court order stating that the income was not chargeable to tax. The decision emphasizes the importance of fulfilling statutory requirements for tax waivers, particularly in light of changes in legal interpretations. This case highlights critical tax law principles and the necessity for compliance with tax obligations, serving as a precedent for similar cases in... |
| 2007 SLD 4099, 2007 PLD 92 | Civil Review Petition No. 13 of 2001 , decided on 30.05.2007 | In the case of Civil Review Petition No. 13 of 2001, the Supreme Court of Azad Jammu and Kashmir addressed significant issues concerning the administration of justice and the review of earlier court decisions. The case revolved around the review petition filed by Mujahid Hussain Naqvi against the rejection of an application to summon records about the delegation of powers to the Law Minister. The Chief Justice highlighted the importance of rectifying errors in legal proceedings, asserting that justice should not be obstructed by technicalities. The decision reinforced the principle that the courts are obligated to ensure justice is served, even if it means reviewing past judgments. The ruling reiterated that the purpose of legal rules and procedures is to facilitate justice rather than hinder it. This case is significant for legal practitioners and scholars interested in the evolving nature of judicial review and the commitment of courts to uphold justice in accordance with constitutio... |
| 2024 SLD 4319, 2024 PLC 155 | IT/P/1800/19/C , decided on 30.12.2022 | In the case of Muhammad Idrees Abbasi versus The NEWS PUBLICATIONS (PVT.) LIMITED, the Implementation Tribunal for Newspaper Employees addressed a dispute regarding the employment status of the petitioner, who was employed through an outsourced contractor. The Tribunal determined that the applicant was indeed an employee of the newspaper establishment, as the work performed was integral to the company's operations. This decision highlights the importance of recognizing the employment rights of individuals working through contractors in the media sector, ensuring they have access to the protections and benefits outlined in the Newspaper Employees (Conditions of Service) Act, 1973. The ruling reinforces the notion that outsourcing should not be used as a means to undermine employees' rights, a significant concern in today's labor market. The Tribunal's directive for the respondent to provide documentation of the contractor's legal status further emphasizes the need for transparency and a... |
| 1965 SLD 267, (1965) 55 ITR 214 | IT REFERENCE No. 19 OF 1962 , decided on 05.09.1963 | In the landmark case of Jayantilal Amratlal v. Commissioner of Income Tax, the Gujarat High Court addressed the complexities of taxation concerning charitable trusts. The case arose from a trust deed established by Jayantilal Amratlal in 1947, which included provisions for charitable activities. The Income Tax Department later assessed the trust's income in the hands of the settlor, arguing that he retained control over the trust assets. However, the Tribunal ruled that the trust deed did not allow for such control or retransfer of income back to the settlor, thereby upholding the trust's status as a charitable entity. This decision reinforced the legal protections afforded to charitable trusts and clarified the interpretation of relevant sections of the Bombay Trust Act and the Income Tax Act, which are crucial for legal practitioners and advocates involved in similar cases. Key aspects include the significance of the trust deed's language, the implications of sections 16(i)(c) and 35... |
| 2007 SLD 2865 = 2007 CLD 1017 | Banking Suit No.B-49 and C.M.As. Nos.582, 864, 929 , decided on 23.04.2007 | In this case, the Sindh High Court dealt with the issue of whether an unregistered firm can maintain a suit against third parties. The plaintiff, an unregistered firm, filed a suit which was challenged by the defendants on the basis that the suit was barred under the Partnership Act. The court allowed the amendment of the plaint to substitute the name of the plaintiff with its partners, referencing prior case law that supported the ability of unregistered firms to proceed under certain circumstances. The decision emphasizes the importance of legal representation and the complexities involved in partnership law, particularly in financial recovery cases. This case serves as a significant reference for similar cases where the status of unregistered firms is questioned in legal proceedings, highlighting ongoing discussions in the legal community regarding the rights of partners in unregistered firms.... |
| 2022 SLD 400, 2022 PLC 217 | Writ Petition No. 3259-P of 2020 , decided on 23.02.2021 | In the case of Writ Petition No. 3259-P of 2020 at the Peshawar High Court, the petitioner, Sawab Khan, sought promotion to the post of Deputy Director Sports (BPS-18) based on his extensive experience. However, the court ruled that his claim lacked legal merit as he had only been awarded a personal grade, not a formal promotion, and did not meet the specific criteria outlined in the university's statutes and the Khyber Pakhtunkhwa Universities Act (X of 2012). The court's decision reinforced the principle that legal procedures must be adhered to strictly, emphasizing the importance of following established channels for promotions in accordance with the law. This ruling highlights the legal complexities surrounding employment promotions within educational institutions, particularly in the context of statutory requirements and procedural norms. It serves as a reminder for employees seeking advancement to ensure they meet all legal criteria to substantiate their claims for promotion.... |
| 1996 SLD 181, 1996 CLC 455 | R.O.R. No.798 of 1990 , decided on 07.02.1993 | In the case before the Board of Revenue, Punjab, the petitioner Noor Muhammad challenged the proprietary rights granted to Nazar Muhammad under the Grow More Food Scheme. The petitioner claimed rightful ownership based on historical records, including the Register of Allotment and Jamabandi entries, which supported his claim dating back to 1958. The respondent's possession records were found to have been tampered with after 1978-79, leading to the wrongful allotment of the land to him. The court, upon reviewing the evidence, ruled in favor of the petitioner, allowing him to purchase the proprietary rights and canceling the respondent's rights. This case highlights the significance of accurate land record maintenance and the legal implications of tampering with such records. Keywords: land ownership, Grow More Food Scheme, land revenue, legal rights, property dispute.... |
| 2010 SLD 3241 = 2010 PLC 1308 | Writ Petition No. 156 of 2010 , decided on 04.05.2010 | In the case of Writ Petition No. 156 of 2010, the Lahore High Court was presented with a petition challenging the appointment of a retired judge as Project Director (Law) at Baha-ud-Din Zakariya University. The petitioner, Syed WajihulHassan, argued that this appointment was in violation of Article 207 of the Constitution of Pakistan and the National Judicial Policy 2009, which restricts retired judges from taking up roles that are below their judicial standing. The court examined the implications of the appointment and the definitions surrounding 'Service of Pakistan,' ultimately ruling that the position in question did not meet the criteria for such service. The court reinforced the need for judicial officers to uphold the dignity of their previous roles and declared the appointment illegal, thereby emphasizing the importance of maintaining the integrity of the judiciary. This case highlights critical issues related to judicial appointments, the interpretation of constitutional provi... |
| 2022 SLD 6499 | STA No. 471/LB/2022 , decided on 29.08.2022 | In the case of STA No. 471/LB/2022, the Appellate Tribunal Inland Revenue examined the sales tax obligations of Metro Pakistan (Pvt.) Ltd. under the Sales Tax Act, 1990. The tribunal, comprising Judicial Member Muhammad Waseem Ch. and Accountant Member Muhammad Tahir, heard the case on May 30, 2022, and delivered its judgment on August 29, 2022. The appellant, represented by Mr. Hamza Ashraf, FCA, contested the tax assessments made by the CIR, LTO, Lahore, represented by Mr. Muhammad Ali, DR. The tribunal's decision highlighted key aspects of Section 11 of the Sales Tax Act, emphasizing compliance and the procedural requirements for tax assessments. This ruling is critical for businesses navigating sales tax regulations in Pakistan and offers insights into the legal interpretations of tax obligations. The case sets a precedent for similar disputes and reinforces the need for meticulous adherence to tax laws.... |
| 2008 SLD 1537, 2008 SCMR 188 | Civil Petition No.401-L of 2001 , decided on 30.07.2007 | This case revolves around the Evacuee Property and Displaced Persons Laws and the constitutional challenges related to the transfer of evacuee property. The Supreme Court's decision emphasized the importance of established legal principles and the finality of concurrent findings by lower courts. The ruling highlighted the estoppel principle where the petitioners could not contest the decisions made pursuant to their agreement in earlier proceedings. This case serves as a significant reference for future disputes involving property rights and the legal status of evacuee properties. The judgment reinforces the legal framework surrounding property transfers in the context of evacuee laws, providing clarity on the roles and responsibilities of the involved parties in such disputes. Keywords such as 'Evacuee Property', 'Property Transfer', 'Supreme Court Rulings', and 'Constitutional Challenges' are essential for understanding the implications of this case.... |
| 2013 SLD 2187, 2013 YLR 381 | Criminal Miscellaneous Bail Petition No. 1240-P of , decided on 20.09.2012 | In the case of LUQMAN alias PEHLAWAN vs. DAUD, the Peshawar High Court examined a bail petition concerning serious charges under the Penal Code, including murder and rioting. The court noted that the accused was not initially named in the F.I.R. and that evidence linking him to the crime was insufficient. The decision emphasized the importance of further investigation, highlighting the principle that without compelling evidence, the accused should not remain incarcerated. The ruling is significant in the context of bail law, particularly in cases involving serious criminal allegations. Keywords such as 'bail law', 'criminal procedure', and 'Peshawar High Court' are essential for understanding the legal implications of this ruling.... |
| 1980 SLD 1716, 1980 PCRLJ 1189 | Criminal Miscellaneous Application No. 312 of 1979 | In the case of Sindh High Court's Criminal Miscellaneous Application No. 312 of 1979, the court addressed a petition for quashment brought by Mst. Nasim Bang and others against a complaint filed by Muhammad Ismail alleging theft and house trespass. The court scrutinized the complaint filed under sections 457 and 380 of the Pakistan Penal Code, which pertain to house trespass and theft in dwelling houses, respectively. The applicants argued that the complaint was filed with significant delay, which was not satisfactorily justified by the complainant. The court highlighted that the previous complaint made by Muhammad Ismail suggested that this current complaint could be an attempt to exert pressure on the applicants. The decision emphasized the importance of timely and genuine complaints in the legal process to avoid the misuse of legal provisions. This case underscores critical legal principles regarding the validity of complaints, the implications of delay, and the necessity for thorou... |
| 2002 SLD 1862, 2002 PLC 1007 | Appeal No. 1204 of 2000 , decided on 19.03.2002 | In a significant ruling by the Service Tribunal of Punjab, the case of Zubaida Bibi, a sweepress at the District Headquarter Hospital, Gujranwala, was addressed regarding her dismissal from service due to alleged absence for nine days. The Tribunal found that the dismissal was initially converted to a minor penalty upon appeal, but the authorities later attempted to reinstate the major penalty without proper grounds. The Tribunal clarified that once a case is decided, the authority lacks the power to review its decision, emphasizing compliance with the established rules of the Punjab Civil Servants (Efficiency and Discipline) Rules, 1975. The Tribunal's ruling reinstated Bibi and highlighted the legal protections afforded to civil servants against arbitrary dismissals.... |
| 1999 SLD 942, 1999 CLC 1185 | Civil Revision No. 1052 of 1994 , decided on 07.12.1998 | This case involves a civil revision regarding the setting aside of an ex parte decree issued by a lower court. Ghulam Muhammad, the plaintiff, claimed ownership of land based on a sale from Rasoolan Begum, while the defendants, represented by their legal heirs, contested the decree. The petitioners argued that their counsel was unavailable on the day of the hearing, which warranted the setting aside of the decree. The Lahore High Court ruled in favor of the petitioners, emphasizing the need for justice over technical compliance with procedures. This case underscores the judicial system's commitment to fairness and the protection of individuals' rights in legal proceedings. Keywords for this case include 'ex parte decree', 'civil revision', 'Lahore High Court', and 'justice', which are relevant to current legal discussions and trends.... |
| 1985 SLD 2393, 1985 PLC 222 | MN-189 of 1984 , decided on 15.08.1984 | In the case before the Labour Appellate Tribunal of Punjab, the petitioner, Abdul Aziz, sought to initiate contempt proceedings against the Divisional Manager of the Utility Stores Corporation for non-payment of back benefits. The case revolves around the application of Section 38(5) of the Industrial Relations Ordinance, which pertains to contempt of court. The petitioner claimed entitlement to Rs. 26,000 but had only received Rs. 12,650.97. The tribunal noted that the petitioner did not make any formal request for the remaining balance nor provided adequate details regarding the amount owed. The judgment highlighted the importance of prior communication with the respondent before pursuing contempt proceedings. The tribunal ultimately dismissed the application, emphasizing that the petitioner’s silence could be construed as acceptance of the payment received. This case underscores the critical need for clear communication in labor disputes and the procedural requirements for claiming ... |
| 1992 SLD 817 = 1992 CLC 1190 | R.O.R. No. 504 of 1990 , decided on 06.10.1991 | This case highlights the legal nuances surrounding land revenue regulations in Punjab, specifically the West Pakistan Land Revenue Act (XVII of 1967). The core issue was the improper partitioning of a joint Khata by a Patwari without requisite authority, leading to legal disputes among co-sharers. The case underscores the importance of adhering to established legal procedures in land transactions and the potential repercussions for officials who fail to comply. As land ownership disputes are common, this case serves as a significant precedent in emphasizing the need for lawful authority in property partitioning. Key terms include 'joint Khata', 'land revenue', 'Patwari misconduct', and 'legal authority'.... |
| 2024 SLD 3947, 2024 PLJ 29 | C.P. Nos. D-1255 of 2020, D-2950, D-3009, D-3024, , decided on 13.10.2022 | This case, adjudicated by the Sindh High Court, involved multiple petitions concerning the denial of pensionary benefits to retired government employees. The court found that the petitioners had a legal right to their pensions under the Constitution of Pakistan, specifically referencing Articles 9 and 199. The ruling highlighted the socio-economic implications of withholding pensions and reinforced the principle that pension is not merely a bounty but a rightful entitlement accrued through years of service. The court ordered the establishment of a committee to resolve the pension claims of the petitioners within a month, ensuring that any delays in payment are addressed and that the rights of the retired employees are upheld. This case serves as a critical reminder of the obligations of government entities towards their retired employees and the legal frameworks that protect such rights.... |
| 1964 SLD 3, 1964 PLD 236 | Civil Appeal No. 60 of 1962 , decided on 06.02.1964 | This case revolves around the legal proceedings concerning the administration and confirmation of sales of evacuee properties under the Pakistan (Administration of Evacuee Property) Act, 1957. The Supreme Court of Pakistan addressed the jurisdiction of the Custodian and confirmed that the powers granted to him are broad, allowing him to make final decisions regarding the transfer and management of evacuee properties. The case highlights the balance between administrative discretion and legal recourse available to affected parties, emphasizing that decisions made in good faith and within the legal framework are not easily overturned. This case is pivotal for understanding the legal landscape surrounding evacuee property management in Pakistan, particularly in the context of refugee rehabilitation and property rights. The court's decision reinforces the importance of the Custodian's role in ensuring fair distribution and management of properties, which are critical for the economic stabi... |
| 2019 SLD 726, 2019 LHC 1245, 2019 PTD 1124, (2019) 119 TAX 529, 2019 PTCL 712 | WP No. 14138 of 2019 , decided on 23.04.2019 | In the case of WP No. 14138 of 2019, the Lahore High Court addressed the legality of actions taken by the Federation of Pakistan under the Income Tax Ordinance, 2001, specifically concerning Section 175. The petitioner, Yasir Broast, challenged the seizure of his business records, computers, and accounts, arguing that the raid was conducted without lawful authority or proper justification. Justice Ayesha A. Malik emphasized the necessity for governmental bodies to adhere to due process and justified the court's decision to return all confiscated materials to the petitioner. This case serves as a critical reminder of taxpayer rights and the importance of compliance with legal protocols in tax enforcement actions. It underscores the need for transparency and accountability in governmental operations related to taxation, making it a significant ruling in the realm of tax law in Pakistan. Keywords: Income Tax Ordinance, taxpayer rights, Lahore High Court, due process, tax enforcement.... |
| 1988 SLD 2634, 1988 SCMR 1452 | Criminal Appeals Nos.113, 114, 224 and 225 of 1987 , decided on 02.08.1987 | This case involves the Supreme Court of Pakistan's review of several criminal appeals concerning the grant of bail under the Criminal Procedure Code and Penal Code. The petitioners were initially denied bail by the Lahore High Court despite being found innocent by police. The Supreme Court scrutinized the High Court's reliance on non-eye witness statements and its substitution of the police's opinion. The decision emphasizes the importance of due process in bail applications, particularly in cases with serious charges such as murder under section 302 of the Penal Code. The Supreme Court's ruling not only granted bail to the petitioners but also reinforced the principle that judicial decisions should be based on sound evidence and not on erroneous interpretations of the law. This case highlights key legal principles regarding bail and the procedural rights of the accused, making it a significant reference in criminal law jurisprudence.... |
| 1989 SLD 736, 1989 SCMR 751, 1989 SLD 1292 | Civil Petition No.79-R of 1988 , decided on 10.12.1988 | This case discusses the legal principles surrounding disciplinary actions taken against civil servants under the Punjab Civil Servants (Efficiency and Discipline) Rules, 1975, and the Constitutional provisions that govern such actions. The Supreme Court of Pakistan granted leave to appeal to the petitioner, TALIB HUSSAIN, to review whether the inquiry was conducted by a competent officer and if the penalty imposed was lawful, as per Article 212(3) of the Constitution of Pakistan, 1973. The case emphasizes the importance of following proper legal procedures in administrative inquiries and highlights the role of the judiciary in upholding the rights of individuals against arbitrary decisions. Keywords: Supreme Court, Pakistan, civil servants, disciplinary actions, legal principles, due process.... |
| 2001 SLD 527, 2001 PTD 3377, (2001) 249 ITR 793 | Civil Appeal No. 3050 of 1982 , decided on 24.07.1997 | In the landmark case of English Electric Co. Ltd. vs. Commissioner of Income Tax, the Supreme Court of India addressed the complexities surrounding income tax deductions under the Indian Income Tax Act, 1961. The case revolved around the interpretation of Section 80E, which pertains to deductions for profits and gains from priority industries. The Madras High Court had previously ruled that losses from non-priority industries should be deducted before calculating the eligible profits from priority industries. However, the Supreme Court overturned this decision, ruling that such losses should not impact the deductions available for profits from priority industries. This ruling not only provided clarity on the application of Section 80E but also expanded the scope of relief available to taxpayers engaged in priority industries, thereby fostering a more favorable environment for business growth and investment in these sectors. The decision has significant implications for income tax law a... |
| 2014 SLD 844 = 2014 PTD 765 | Special Customs Reference Application No.58 of 201 , decided on 29.01.2012 | The case revolves around the Customs Act, 1969, specifically addressing the legal status of a Toyota Land Cruiser Jeep alleged to be smuggled. The Sindh High Court examined the evidence presented by the applicant, who argued that the vehicle was legally imported and that all duties were duly paid. The court found that the Customs authorities had not adequately substantiated their claims of smuggling, particularly after 14 years of lawful registration. The ruling emphasized the importance of proper documentation and the burden of proof under Section 187 of the Customs Act, which shifts to the authorities once the applicant provides credible documentation. This case underscores key issues in customs law, including the handling of import documents and the responsibilities of regulatory authorities. The court's decision serves as a precedent for similar cases involving vehicle registration and customs compliance, highlighting the critical need for thorough verification of import documents ... |
| 1993 SLD 223, 1993 SCMR 39 | Civil Appeal No.263-K of 1991 , decided on 18.05.1992 | This case involves the interpretation of the Income Tax Ordinance, 1979 and specifically the provisions of Circular 9 of 1985 regarding set off against income for investments in Special National Fund Bonds. The Supreme Court examined whether the assessment orders had been finalized, ruling that ongoing appeals meant the assessments were not final. The court's decision confirmed that taxpayers could claim benefits under the law, promoting compliance and the conversion of black money into legitimate income. This case is significant for its implications on tax law and the rights of taxpayers in Pakistan, particularly in relation to the treatment of investments in government bonds. Keywords include Income Tax Ordinance, set off, Special National Fund Bonds, tax compliance, legal proceedings, and tax benefits.... |
| 2009 SLD 2630, (2009) 314 ITR 177 | CIVIL APPEAL No. 2939 OF 2006 , decided on 08.05.2009 | In the case of CIVIL APPEAL No. 2939 OF 2006, the Supreme Court of India addressed critical issues surrounding the interpretation of Section 43B of the Income-tax Act, 1961, particularly regarding the treatment of unpaid dues and bank guarantees. The case arose from the Rajasthan High Court's decision, which the Supreme Court reviewed. The court established that a bank guarantee does not constitute actual payment necessary for deductions under Section 43B. The ruling clarified that fees related to bottling rights under the Excise Act are not classified as taxes or fees but as considerations for governmental approvals, hence they are exempt from Section 43B's stipulations. This decision highlights the importance of understanding the nature of expenditures and their classifications under tax law, which is crucial for legal practitioners and businesses involved in tax compliance and litigation. The case is significant for tax law practitioners, providing clarity on how the courts interpre... |
| 2011 SLD 2641 = (2011) 334 ITR 290 | I. T. A. No. 18/Chandi/2001 , decided on 31.10.2007 | In the case of Hazari Lal vs. Commissioner of Income Tax, the Punjab and Haryana High Court examined the appeal regarding the block assessment under Section 158B of the Income-tax Act, 1961. The appeal arose from an order dated October 31, 2007, by the Income-tax Appellate Tribunal, which confirmed the addition of Rs. 3,18,000 to the assessee's undisclosed income based on seized documents. The court found that the assessee failed to provide a satisfactory explanation for the discrepancies noted in the seized documents, which included various miscellaneous items. The court ruled that the concurrent findings of the Assessing Officer, Commissioner (Appeals), and Tribunal did not reveal any errors or perversity, thus dismissing the appeal. This case emphasizes the importance of providing credible explanations in tax assessments and highlights the rigorous scrutiny applied by tax authorities in cases of undisclosed income. Key legal terms include block assessment, undisclosed income, and th... |
| 2018 SLD 1594, 2018 PLC 580 | Writ Petitions Nos. 16223, 13669 and 13664 of 2014 , decided on 30.11.2017 | This case involves several writ petitions filed by employees of the Punjab Education Foundation challenging their termination from service. The Lahore High Court addressed key legal principles regarding the authority of the managing director to terminate contract employees and the applicability of the Punjab Education Foundation (Contract Appointment) Rules, 2006. The court found that the petitioners had accepted their employment under these rules, which conferred no right to regularization or permanent employment. The decision emphasized the contractual nature of their appointments and upheld the managing director's authority to terminate their services without further approval. The ruling has implications for employment rights within statutory bodies and the interpretation of contractual employment terms, especially in the context of public sector organizations in Pakistan. The case underscores the importance of understanding the legal framework governing employment in autonomous sta... |
| 2016 SLD 687, 2016 PLC 637 | Writ Petition No. 7606 of 2011 , decided on 15.10.2014 | In the case of Faqir Masih vs. Joint Secretary (Admn.) and another, the Lahore High Court addressed the issue of the removal of the petitioner from service under the Removal from Service (Special Powers) Ordinance, 2000. The petitioner was accused of being absent from duty for 66 days and was subjected to a major penalty without a proper inquiry. The Court found that the competent authority had failed to provide sufficient evidence and did not follow the necessary procedures as outlined in the law. This case highlights the importance of due process and the need for disciplinary actions to be proportional to the alleged misconduct. The ruling reinforces the principle that an appellate authority must independently assess the case and provide a reasoned judgment rather than simply endorsing the findings of the lower authority. This case serves as a critical reminder of the legal standards required in employment disciplinary matters, particularly in the context of public service. Keywords:... |
| 2004 SLD 2867, 2004 PCRLJ 143 | Bail Cancellation Application No. 617 of 2003 , decided on 25.08.2003 | In the case of Bail Cancellation Application No. 617 of 2003, the Peshawar High Court examined the application to cancel bail based on a complex interplay of witness statements and legal provisions under the Criminal Procedure Code and the Penal Code. The court highlighted the importance of reasonable doubt in criminal proceedings, asserting that if there is any uncertainty regarding the accused's participation in the alleged crime, it is imperative to provide the accused with the benefit of the doubt. The case underscores the significance of the legal principle that an accused should not be deprived of bail unless there are compelling reasons to do so. The court's decision reinforces the necessity of robust evidence and credible witness testimonies in criminal cases, ensuring that the rights of the accused are upheld. This ruling serves as a crucial reference for future cases involving bail applications, emphasizing the balance between the rights of the accused and the interests of ju... |
| 2013 SLD 2022, 2013 PDS 1700 | Customs Appeal No. 133/2013 , decided on 24.06.2013 | In the case of Customs Appeal No. 133/2013, the Appellate Tribunal Inland Revenue addressed the importation of 350 pistols, specifically the model Zigana-63. The case revolved around the classification of these pistols as either semi-automatic or automatic under the Customs Act, 1969. The Tribunal analyzed various reports from forensic experts and armaments authorities, concluding that the pistols were indeed semi-automatic based on their current configuration and design. The decision underscored the importance of accurate classification in customs law and the implications of mis-declaration for importers. The Tribunal's ruling emphasized adherence to the Import Policy Order and the legal obligations of customs authorities. This case highlights critical aspects of customs regulation, the legal definitions of firearm classifications, and the procedural correctness required in customs adjudications.... |
| 2023 SLD 463, 2023 PCRLJ 169 | Writ Petition No. 39042 of 2019 , decided on 08.12.2022 | This case involves a writ petition filed by Shoukat Ali against the I.G. Prisons and others concerning the interpretation of punitive laws under the Criminal Procedure Code (V of 1898), the Pensions Act, 1871, and the Anti Terrorism Act, 1997. The Lahore High Court ruled in favor of the petitioner, allowing for a concurrent sentence due to the significant time already served. The judgment underscores the principle of liberty within the criminal justice system, emphasizing that interpretations limiting personal freedom must be construed strictly. The case references several precedents that support the notion of concurrent sentencing in instances of hardship, asserting that the judicial discretion ought to be exercised favorably towards the accused. This ruling is significant as it balances the scales of justice, demonstrating a compassionate approach to sentencing in light of the accused's prolonged imprisonment.... |
| 1997 SLD 114, 1997 PTD 889, (1996) 218 ITR 438, (1996) 75 TAX 82 | Civil Appeals Nos. 1116(NT) of 1979, 1196(NT) OF 1 , decided on 19.01.1996 | The case revolves around the interpretation of section 81 of the Income Tax Act, 1961, which provides tax exemptions for cooperative societies engaged in banking. The Supreme Court of India dealt with appeals arising from decisions regarding the taxability of interest earned on Government securities held as a reserve fund by the Madhya Pradesh Cooperative Bank. The bank claimed exemption under section 81, arguing that the interest constituted income from banking activities. However, the court held that since the reserve funds could not be utilized for operational activities and were earmarked for specific contingencies, the interest did not qualify for exemption. The decision reinforces the understanding that tax exemptions under the Income Tax Act are strictly limited to income derived from the banking operations of a cooperative society. This ruling has significant implications for cooperative banks and their financial operations, highlighting the necessity for compliance with regula... |
| 2017 SLD 2972 = 2017 CLD 1659 | Suit No. B-2 of 2014 , decided on 26.07.2017 | In the case of Pak Oman Investment Company Limited vs. Cresox (Pvt.) Limited, the Sindh High Court addressed significant issues related to the Financial Institutions (Recovery of Finances) Ordinance, 2001. The plaintiff sought recovery of Rs. 162,344,199 along with liquidated damages and costs, stemming from various finance facilities availed by the defendant. The court's decision underscored the necessity for specificity in legal defenses, particularly in financial disputes where accurate account statements are crucial. The ruling clarified that general assertions are insufficient and emphasized the binding nature of repayment schedules as integral to financial agreements. The court also reaffirmed the constitutional right to a fair trial, aligning it with the procedural requirements of the ordinance, thereby ensuring that defendants cannot bypass statutory obligations under the guise of seeking fairness. This case serves as a critical reference for financial recovery litigation, high... |
| 2000 SLD 602 = 2000 PTCL 72 | Customs Appeal No. 7(01)/IB/89 , decided on 30.01.1999 | In the case of M/S. PEL APPLIANCES LIMITED vs. Collector of Customs & Central Excise, the Appellate Tribunal Inland Revenue reviewed the entitlement of the appellants to exemptions under the Customs Act, 1969. The Tribunal found that the appellants had been unjustly denied these exemptions despite holding a valid Capacity Certificate. The Customs authorities had reported that the appellants received a refund amount of Rs. 1,61,10,596 illegally, which led to the reopening of their case. The Tribunal determined that the appellants had complied with all conditions necessary for the exemption under S.R.O. 108(I)/95, and the delay in receiving the Capacity Certificate should not impede their entitlement to relief. The ruling reinforced the principle that technicalities should not bar justice, as supported by established case law. This case underscores the importance of timely processing by authorities and the need for fair application of laws to industrial entities seeking concessions under... |
| 1964 SLD 372 = (1964) 53 ITR 11 | WRIT PETITION Nos. 191 AND 204 TO 207 OF 1963 , decided on 17.07.1963 | This case revolves around the interpretation of the Income Tax Act, specifically sections 35(5) of the 1922 Act and 155 of the 1961 Act, concerning the rectification of tax assessments. The petitioner contested the additional assessments imposed by the Income Tax Officer (ITO) regarding his income and the share income of his minor sons. The High Court emphasized the importance of finality in tax assessments, ruling that the ITO could not amend previous assessments without proper jurisdiction. The decision reinforces the legal principle that retroactive application of tax laws must be explicitly stated by the legislature. This case highlights critical issues surrounding tax law, statutory interpretation, and the rights of taxpayers, making it a significant reference point for future tax litigation.... |
| 1980 SLD 1168, (1980) 125 ITR 270 | IT REFERENCE No. 370 OF 1975 , decided on 23.11.1978 | This case revolves around the validity of reassessment proceedings conducted under section 8(b) of the Companies (Profits) Surtax Act, 1964. The Income-tax Officer initially included dividend reserves in the assessment for the assessment year 1965-66 but later excluded them in subsequent reassessments without any new information or change in law. The Tribunal upheld the ITO's action, but the High Court found the reassessment invalid, emphasizing that a mere change of opinion does not constitute valid grounds for reopening an assessment. This case is significant for its implications on the principles governing reassessment proceedings in tax law, particularly regarding the necessity of new information for valid reassessments.... |
| 2013 SLD 668 = 2013 CLC 370 | D-3969 of 2011 , decided on 20.09.2012 | In the case of Mst. Rukhsana vs. Province of Sindh, the Sindh High Court addressed issues of inheritance and succession under Islamic law and the Succession Act of 1925. The case arose after the death of Munir Ahmed Sheikh, a police inspector, who left behind multiple heirs including a widow and children from two marriages. The petitioner, Rukhsana, attempted to claim benefits and dues amounting to Rs. 8,81,763 based on a Succession Certificate that did not disclose all legal heirs. The court found that her claim was invalid due to the concealment of facts and ordered the proper distribution of assets among all legal heirs. This case underscores the importance of transparency and fairness in succession matters, particularly under Islamic law, where all heirs must be acknowledged and compensated according to their rightful shares.... |
| 1988 SLD 2922, 1988 SCMR 47 | Civil Petition for Special Leave to Appeal No. K-3 , decided on 08.09.1987 | This case, decided by the Supreme Court of Pakistan, revolves around a civil petition for special leave to appeal regarding a tenant's eviction on grounds of default in rent payment. The Supreme Court's decision emphasizes the importance of evaluating the tenant's history regarding rent payments and the landlord's responsibilities in issuing receipts. The ruling allowed the tenant to appeal the eviction order, stressing that his efforts to avoid default were significant. This case underscores key issues in landlord-tenant relationships under the Sindh Rented Premises Ordinance and the constitutional protections available to tenants, providing critical insights into the legal obligations of both parties involved. Keywords include 'tenant rights', 'eviction process', 'landlord responsibilities', and 'rental agreements'.... |