Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2007 SLD 3123, 2007 PLJ 568 | Crl. Misc. No. 2411/CB of 2006 , decided on 27.07.2006 | In the case of Crl. Misc. No. 2411/CB of 2006, the Lahore High Court addressed the application for cancellation of bail granted to Respondent No. 1. The petitioner argued that the bail was improperly granted based on incorrect factual and legal grounds. The court analyzed the applicable laws, particularly the Criminal Procedure Code and the Pakistan Penal Code, focusing on sections related to bail. It was determined that the alleged offences were bailable and did not require Magistrate permission. The court reiterated that once bail is granted, it should only be revoked under exceptional circumstances, highlighting the legal principle against converting acquittal into conviction without just cause. This case illustrates crucial aspects of bail law in Pakistan and the importance of adhering to proper legal standards when granting or recalling bail.... |
| 1965 SLD 58, 1965 PLD 28 | Criminal Appeal No. 24 of 1964 , decided on 22.10.1964 | In the landmark case of Syed Mohsin Tirmizy vs. The State, the Supreme Court of Pakistan addressed the issue of contempt of court under Article 123 of the Constitution of Pakistan, 1962. The appellant, a District and Sessions Judge, was found guilty of scandalizing the High Court through a letter that contained allegations against its integrity. The Supreme Court ruled that such contempt, especially when it comes from a judicial officer, undermines the authority and dignity of the court system. The decision reinforced the principle that all judicial officers have a duty to maintain the dignity of the judiciary. The case emphasizes the importance of upholding judicial integrity and the consequences of undermining it through contemptuous remarks. This case is significant for legal practitioners as it sets a precedent regarding the limits of free expression for judicial officers and the standards expected of them. Keywords: contempt of court, judicial integrity, Article 123, Supreme Court... |
| 1987 SLD 3434, (1987) 167 ITR 375 | D-2741 of 1970 , decided on 01.01.1987 | This case revolves around the assessment year 1970-71 concerning Rameshchandra & Co., which faced discrepancies in its accounts regarding the purchase and sale of 'Sarki'. The Income Tax Officer (ITO) identified a significant discrepancy involving 360 bags of 'Sarki' that were neither recorded in sales nor closing stock. A partner of the assessee acknowledged the discrepancy and consented to an addition to their income. Later, during the appeal proceedings, the Appellate Assistant Commissioner (AAC) entertained additional grounds from the assessee, arguing that the addition was improper. The Tribunal ultimately ruled that the AAC erred in this matter, highlighting the necessity for the assessee to rectify their earlier statement with the ITO before pursuing an appeal. This case underscores the critical importance of accurate record-keeping and the procedural requirements essential for tax assessments, reflecting ongoing trends in tax law and compliance. It also illustrates the legal pr... |
| 2009 SLD 1506, (2010) 101 TAX 12, 2010 PTCL 958, 2009 PTD 1656 | Income Tax Appeal No. 225 of 1997 , decided on 21.05.2009 | This case revolves around an income tax appeal concerning the sale of a plot by Messrs Oceanic Construction Co. The Sindh High Court reviewed the Income Tax Appellate Tribunal's decision regarding the assessment year 1987-88, where the Assessing Officer disputed the declared sale price based on market estimates rather than evidence. The Court found that the transaction was verifiable and that the Assessing Officer failed to provide evidence to prove collusion or that the sale price was sham. The ruling highlighted the importance of respecting verifiable transactions and the need for solid evidence before dismissing them. This case is significant for understanding the application of the Income Tax Ordinance, particularly sections 12 and 13, and sets a precedent for future cases involving verifiable transactions in income tax assessments.... |
| 1989 SLD 1866, 1989 PLC 704 | Appeal No. 396-R of 1986 , decided on 16.01.1989 | In the case of Mir Ghulam Sarwar vs. Engineer-in-Chief GHQ, Rawalpindi, the Federal Service Tribunal addressed the appeal concerning the placement of a civil servant within the National Pay Scales. The appellant, a Draftsman of Class B, sought elevation to NPS-11 based on claims that previous directives from the Ministry of Finance supported his eligibility. However, the tribunal found that the cited orders specifically applied to Class A Draftsmen and not to those in Class B, thus disqualifying his appeal. The tribunal also highlighted the procedural shortcomings in the timing of his appeal, which violated the stipulations of the Service Tribunals Act. As a result, the appeal was dismissed, underscoring the importance of compliance with established qualifications and the procedural integrity of civil service appeals.... |
| 2017 SLD 259, 2017 PLJ 46 | C.P. No. 2990 of 2016 , decided on 27.09.2016 | In the case of C.P. No. 2990 of 2016, the Supreme Court of Pakistan addressed the execution of Imdad Ali, who was convicted of murder and sentenced to death. His wife, Mst. Safia Bano, petitioned the court, claiming that her husband suffered from paranoid schizophrenia and required medical treatment before execution. The court reviewed the mental health evaluations and previous court findings, ultimately concluding that the plea of insanity had been adequately considered and dismissed at all judicial levels. The court ruled that the execution would not be delayed based on the mental health claims, emphasizing the importance of finality in capital punishment cases. The decision reaffirmed the legal principles surrounding mental health and criminal liability, highlighting that the established legal framework does not permit the re-agitation of previously adjudicated pleas to delay executions. This case underscores the intersection of mental health law and the criminal justice system, par... |
| 2015 SLD 2985, 2015 YLR 2349 | C.P. No. 422 and Civil Revision Petition No. 249 o , decided on 14.07.2015 | The case C.P. No. 422 and Civil Revision Petition No. 249 of 2011 at the Balochistan High Court addressed the critical issue of environmental pollution caused by stone crushing plants in Quetta. The court examined the constitutional rights of citizens to live in a pollution-free environment, as enshrined in Article 9 of the Constitution of Pakistan. The ruling emphasized that the right to life encompasses the right to clean air and a healthy environment, highlighting the detrimental effects of air pollution on public health. The court mandated the closure of existing stone crushing operations within city limits and directed the government to establish safer zones for such activities, reflecting a commitment to environmental protection and public health. This case underscores the balance between economic activities and the necessity to safeguard community health, establishing a precedent for future environmental jurisprudence in Pakistan.... |
| 2003 SLD 1038, 2003 SCMR 1797 | Civil Petition for Leave to Appeal No. 312-L of 20 , decided on 10.02.2003 | In the case of Civil Petition for Leave to Appeal No. 312-L of 2003, the Supreme Court of Pakistan addressed the issue of tenant eviction under the West Pakistan Urban Rent Restriction Ordinance, particularly focusing on the implications of the omission of the term 'husband' in Section 13. The court evaluated claims made by the landlady regarding her bona fide personal need for the property, which she asserted was necessary for her husband. The case raised significant questions about the interpretation of eviction laws, highlighting the need for clear legal definitions to protect tenants' rights. The Supreme Court's decision aimed at clarifying the law's application in similar disputes, ensuring that eviction orders are not issued without proper evidence of personal need. This case is crucial for understanding tenant rights in Pakistan and sets a precedent for future cases involving eviction and personal use claims by landlords.... |
| 1990 SLD 2100, (1990) 185 ITR 280 | This case revolves around the interpretation of Section 32 in conjunction with Section 256 of the Income-tax Act, 1961 regarding the treatment of unabsorbed depreciation. The Delhi High Court was tasked with determining whether the Tribunal was justified in allowing the set-off of unabsorbed depreciation against income from other sources when the business operations had ceased. The court referenced the precedent set by East Asiatic Co. (India) P. Ltd. v. CIT, underscoring the significance of legal consistency in tax matters. The ruling ultimately supported the Revenue's stance, clarifying the legal framework surrounding depreciation claims for discontinued businesses. This case is pivotal for tax professionals and businesses navigating the complexities of depreciation allowances under the Income-tax Act, 1961.... | |
| 2018 SLD 2323, 2018 PLJ 133 | C.P. No. 255 of 2017 , decided on 17.05.2017 | In the case of C.P. No. 255 of 2017 heard by the Quetta High Court, the petitioners challenged the cancellation of their local certificates, which was deemed to have occurred without a fair hearing. The petitioners, permanent residents of Kharan, contended that the cancellation was influenced by an influential individual, leading to allegations of mala fides. The court found that the petitioners had provided ample evidence of their residency, including old identity cards and local certificates, which were improperly revoked. The ruling underscored the principles of natural justice and the necessity for public officials to act impartially, ensuring that citizens are not deprived of their rights without due process. The court accepted the petition, restoring the petitioners' local certificates and setting aside the earlier cancellation order. This case illustrates the significance of procedural fairness in administrative decisions, particularly those affecting fundamental rights like res... |
| 1994 SLD 731, 1994 PLC 509 | Civil Petition No. 242 of 1993 , decided on 16.10.1993 | In the case of Civil Petition No. 242 of 1993, the Supreme Court of Pakistan addressed the entitlement of civil servants to special pay under Fundamental Rule 17. The court examined the circumstances surrounding the appointment of a Group Officer and the subsequent claims for special pay. The decision emphasized the importance of interpreting rules consistently with existing judgments, particularly regarding when an officer begins to draw pay and allowances. This case highlights the complexities involved in administrative law and the rights of public servants, making it a significant reference point for future cases involving similar issues of compensation and entitlements.... |
| 2017 SLD 1728, 2017 PLC 1342 | Writ Petition No. 14338 of 2011 and 7086, 7135, 71 , decided on 08.02.2017 | This case revolves around the promotion policies of Pakistan International Airlines (PIA) and the qualifications of certain employees who were promoted based on their MBA degrees. The Lahore High Court's decision highlighted the importance of valid educational qualifications in determining eligibility for promotion. The petitioners challenged the validity of the degrees obtained by the respondents, claiming procedural flaws in their acquisition. However, the court found that the degrees had been verified by the Higher Education Commission, thus affirming the legitimacy of the promotions. The ruling also clarified that promotions are not a matter of right but are subject to the discretion of the competent authority, particularly under policies designed to encourage higher educational attainment. The case underscores significant issues regarding employment law, educational verification, and the powers of regulatory agencies, making it a notable reference point in discussions about public... |
| 1978 SLD 472 = (1978) 112 ITR 890 | IT REFERENCE No. 225 OF 1973 , decided on 29.01.1976 | In the case of Roop Narain Ram Chandra v. Addl. Commissioner of Income Tax, the Allahabad High Court addressed the issue of bad debts under the Income-tax Act, 1961. The assessee, acting as a sole selling agent for two mills, claimed a significant amount as a bad debt after advancing a loan to a company that subsequently went into liquidation. Despite the memorandum of association permitting money-lending, the Tribunal found that the necessary steps to authorize such business were not taken, nor was there any documentation to indicate the legitimacy of the advance. Ultimately, the court ruled that the claim for deduction was inadmissible, highlighting the importance of proper documentation and procedural compliance in financial transactions. This case underscores the legal intricacies involved in claiming bad debts and the necessity for businesses to maintain rigorous records to support their financial claims.... |
| 2004 SLD 905, 2004 SCMR 380 | Civil Petition for Leave to Appeal, No.74-L of 200 , decided on 22.05.2002 | In the case at hand, the Supreme Court of Pakistan ruled on a civil petition concerning the ownership of disputed property. The petitioners, Mst. Saddo Mai and others, claimed ownership based on Nautore and adverse possession. However, the court found that they had failed to provide adequate evidence to support their claims, as they were listed as tenants in the Revenue Record. The case hinged on the principles of adverse possession, which require clear proof of uninterrupted possession and an assertion of ownership against the true owners. The court emphasized that mere documentation of possession was insufficient to establish ownership. This decision reinforces the importance of substantive evidence in property disputes and clarifies the legal standards regarding adverse possession and tenant rights. Keywords for SEO include 'adverse possession', 'property rights', 'Supreme Court of Pakistan', and 'legal ownership disputes'.... |
| 1990 SLD 1749 = (1990) 182 ITR 341 | This case highlights the importance of proper valuation processes under the Wealth-tax Act, 1957, particularly in assessing assets like ornaments. The Commissioner of Wealth Tax contested the valuation made by the Tribunal, claiming that key evidence was overlooked. However, the court found that all relevant reports were considered, affirming the Tribunal's conclusion. The ruling underscores the necessity for thorough and fair evaluation in tax-related matters, ensuring that all evidence is weighed appropriately. The decision serves as a precedent for future cases involving asset valuation disputes, reinforcing the principle that comprehensive review procedures are essential for just outcomes in wealth tax assessments. This case is significant for tax professionals and legal practitioners dealing with wealth tax issues, as it defines the standards for evaluating asset valuations and the importance of judicial scrutiny in tax matters.... | |
| 1991 SLD 1494 = (1991) 188 ITR 368 | In the case involving the Oil & Natural Gas Commission, the Delhi High Court addressed issues related to territorial jurisdiction under the Income-tax Act, 1961. The petitioner sought relief against orders issued under section 263 by the Commissioner at Meerut, but the Court determined that it lacked jurisdiction since no relief was claimed against the Union of India or the Central Board of Direct Taxes. The decision emphasized the importance of filing petitions in the correct jurisdiction, especially when significant demands are involved. The interim orders were extended for one week to prevent injustice to the petitioner, a Government-Corporation, while they were instructed to settle any undisputed demands promptly. This case highlights key aspects of jurisdiction and the procedural requirements for filing writ petitions in tax-related matters, providing valuable insights for legal practitioners and advocates in the field.... | |
| 1988 SLD 3019, 1988 SCMR 304 | Civil Petitions Nos.463 and 502 of 1976 , decided on 08.03.1980 | In the landmark case of Civil Petitions Nos.463 and 502 of 1976, the Supreme Court of Pakistan addressed significant issues surrounding the Limitation Act and constitutional provisions related to appeal processes. The court evaluated the timeline of events following the Lahore High Court's judgment on December 3, 1975, emphasizing the critical importance of adhering to statutory timelines for filing appeals. The petitioners, represented by notable advocates, faced dismissal due to a failure to submit their application within the legally mandated period. This ruling underscores the necessity for legal practitioners and entities to be vigilant regarding procedural compliance in order to ensure access to justice. It serves as a reminder of the stringent application of limitation laws in the judicial system, particularly in tax-related matters, and highlights the court's commitment to uphold legal frameworks designed to promote timely and efficient resolution of disputes.... |
| 2009 SLD 2246, (2009) 312 ITR 170, (2009) 178 TAXMAN 8 | IT APPEAL No. 87 OF 2006 , decided on 03.10.2008 | This case revolves around the Income Tax Act, 1961, specifically addressing the legitimacy of business loss deductions claimed by Praveen Electronics Ltd. for the assessment year 1996-97. The Assessing Officer disallowed a significant portion of the claimed loss, asserting that the transactions were a colourable device to evade taxes. However, the Commissioner (Appeals) found that the assessee provided comprehensive evidence, including contract notes, bank details, and proof of physical possession of shares, which countered the Assessing Officer's assertions. The Tribunal upheld the Commissioner’s ruling, emphasizing that the core issue was factual in nature and reaffirmed the legitimacy of the transactions. This case highlights the critical balance between tax compliance and legitimate business activities, emphasizing the importance of thorough documentation and evidence in tax-related disputes.... |
| 1960 SLD 267, (1960) 38 ITR 209 | IT REFERENCE No. 51 OF 1958 , decided on 23.06.1959 | The Bombay High Court case IT REFERENCE No. 51 OF 1958 addresses the critical distinction between capital and revenue receipts. The firm, Precious Electric Co., had a monopoly agreement with Philips Electrical Co. for selling electric bulbs, which was terminated, leading to compensation claims by the partners. The court, presided by Justices Shah and Desai, concluded that the payments received by the partners were revenue receipts, not capital, as they arose directly from the business operations. This case underscores the importance of understanding the nature of agreements and their implications on tax liabilities, particularly in business transactions involving compensation for lost agreements. The determination of whether a receipt is capital or revenue can significantly impact tax obligations, making this case a pivotal reference for future tax law interpretations in India.... |
| 2007 SLD 932, 2007 CLC 898, 2007 PLJ 756 | Intra-Court Appeal No.2 of 2007 in Writ Petition N , decided on 07.02.2007 | In a landmark decision by the Lahore High Court, the court ruled in favor of petitioners Muhammad Yaseen and others against the unlawful termination of their vending licenses by the Pakistan Railway. The case revolved around the principles of natural justice as outlined in the Constitution of Pakistan, 1973, particularly Article 199. The court found that the authorities failed to provide necessary notices or conduct fair proceedings before terminating the licenses, which were essential for ensuring due process. The ruling underlines the importance of procedural fairness in administrative actions, and sets a precedent for similar cases in the future, reinforcing the obligation of authorities to act within the bounds of law and justice. This case serves as a reminder of the legal protections available to individuals against arbitrary actions by state entities. Keywords such as 'natural justice', 'administrative law', and 'due process' are critical in understanding the implications of thi... |
| 2010 SLD 3177 = 2010 PLC 911 | Constitutional Petition No. 342 of 2008 , decided on 09.02.2009 | This case revolves around the constitutional petition filed by Mehboob Ahmad Soomro against the decision of Habib Bank Ltd. to compulsorily retire him following an inquiry that found him guilty of embezzlement. The Sindh High Court examined the validity of the inquiry and the subsequent actions taken by the bank's management. The Court reinforced principles regarding the applicability of the Removal from Service (Special Powers) Ordinance, emphasizing that the bank, being privatized, was not subject to the provisions of the Ordinance. The decision highlights key aspects of employment law, administrative justice, and the rights of employees in the banking sector. The ruling underscores the importance of adherence to procedural fairness in internal inquiries and the discretion of management in disciplinary actions. This case serves as a precedent in understanding the limitations of judicial intervention in employment disputes involving private entities, especially in the context of priva... |
| 2023 SLD 2458, 2023 PLJ 73 | Crl. A. No. 75-L of 2021 , decided on 15.11.2022 | This case revolves around the conviction of Amanullah for the murder of Din Muhammad under the Pakistan Penal Code, specifically Section 302(b), which deals with intentional murder (Qatl-i-Amd). The incident occurred on May 31, 2011, and the FIR was lodged shortly after, establishing a timeline that supports the prosecution's case. The court highlighted the importance of eyewitness testimony, which was deemed reliable despite the witnesses not residing in the locality where the murder took place. The court dismissed claims of misidentification, emphasizing that the occurrence was in daylight and the parties involved were known to each other. The court also addressed the issue of motive, noting the background of familial disputes as a contributing factor. The decision reinforces the notion that credible ocular evidence can outweigh medical evidence, particularly in cases involving serious charges like murder. The ruling has implications for future cases regarding the weight of eyewitnes... |
| 2022 SLD 1182, 2022 SCMR 1558 | Civil Petitions Nos. 3041 and 3061 of 2018 , decided on 18.04.2022 | This case revolves around the inheritance rights of Ummat-ul-Aziz, the granddaughter of Jalal Shah, who sought to challenge the inheritance mutation that excluded her share in the estate. The Supreme Court of Pakistan ruled that her claim was time-barred, as she waited 45 years to assert her rights while allowing third-party interests to be established in the property. The Court applied the principles of acquiescence and the necessity of timely action in inheritance claims. It emphasized that legal heirs must be vigilant in pursuing their rights to avoid losing them, particularly when third-party rights are established. The ruling underscores the importance of maintaining the integrity of property records and the legal consequences of inaction by heirs. The case references significant legal precedents and highlights the complexities involved in inheritance disputes under Islamic law, particularly concerning the rights of heirs and the implications of long-standing property records.... |
| 1999 SLD 292, 1999 PTD 2104, (1997) 226 ITR 579 | Miscellaneous Civil Case No.814 of 1993 , decided on 04.09.1996 | This case revolves around the interpretation of the Income Tax Act, specifically concerning the set-off of losses and the classification of income. The assessee, engaged in the manufacture and sale of bidis, sought to claim a loss incurred due to the premature encashment of fixed deposit receipts. The Assessing Officer initially disallowed the claim, asserting that such a deduction was not permissible under the Act. However, the Tribunal ultimately ruled in favor of the assessee, allowing the deduction based on the provisions of Section 71, which permits the set-off of losses from one head of income against income from another. The court emphasized that the income from fixed deposits should not be classified under business income as the primary activity was manufacturing. This case highlights key aspects of tax law regarding income classification and loss deductions, making it a significant reference for similar cases in the future. Keywords: Income Tax Act, set-off of losses, prematur... |
| 2012 SLD 3073 = (2012) 342 ITR 49 | D-2741 of 2016 , decided on 01.01.2012 | The case of Topman Exports vs. Commissioner of Income Tax deals with the taxation of income from the Duty Entitlement Pass Book (DEPB) under the Income-tax Act of 1961. The Supreme Court examined the provisions of sections 28(iiib) and 28(iiid) concerning cash assistance and profits on transfer. The judgment emphasized that DEPB constitutes cash assistance received against exports, which is taxable at the time of accrual. The Court also addressed how profits from the sale of DEPB are to be calculated, clarifying that only the surplus over the face value should be considered as profit on transfer. This ruling has significant implications for exporters and their tax liabilities, providing clarity on how export incentives are treated under the law. The decision reinforces the necessity for accurate accounting of profits derived from export activities and the importance of understanding the nuances of tax law regarding incentives like DEPB.... |
| 2003 SLD 2649, 2003 CLC 1241 | Writ Petition No. 950 of 2003 , decided on 11.03.2003 | In the case of Writ Petition No. 950 of 2003, Mst. Zainab Mai filed a suit against her husband for dissolution of marriage under the grounds of Khula' and option of puberty. The Family Court decreed the suit, emphasizing the wife's entitlement to Khula' if she demonstrated a fixed aversion towards her husband. The petitioner contested the Family Court's jurisdiction and the validity of the grounds for dissolution. However, the Lahore High Court upheld the Family Court's findings, stating that the dissolution was valid based on the evidence of Khula' presented, despite the absence of a specific issue framed. The Court also ruled that the wife's unwillingness for a medical examination could not be legally enforced, and her strong aversion towards the husband justified the decision made by the Family Court. This case highlights the principles of Islamic law regarding marriage dissolution and the rights of women under the West Pakistan Family Courts Act. The decision reinforces the signifi... |
| 2022 SLD 983, 2022 SCMR 1304 | Criminal Petition No. 1549 of 2021 , decided on 26.01.2022 | In the case of Rashid Imran vs. The State, the Supreme Court of Pakistan dealt with the issue of anticipatory bail in relation to the possession and sale of meat deemed unfit for human consumption. The petitioner, Rashid Imran, sought bail after being intercepted with a significant quantity of substandard meat on a designated meatless day. The court emphasized the importance of public health and hygiene, citing the role of state officials in regulating food safety. The decision underscored the court's commitment to uphold the law concerning public welfare and the responsibilities of state functionaries in ensuring hygienic food supplies. This case highlights critical aspects of the Criminal Procedure Code and the Punjab Food Authority Act, reflecting ongoing concerns regarding food safety and regulatory compliance in Pakistan. Keywords such as anticipatory bail, food safety, and public health regulations are essential for understanding the broader implications of this ruling.... |
| 1991 SLD 1715 = (1991) 189 ITR 169 | D-2741 of 2016 , decided on 28.08.1972 | In the landmark case involving the Income-tax Act, 1961, and the Excess Profits Tax Act, 1940, the Allahabad High Court addressed critical issues related to tax liability and the rectification of past assessments. The case revolved around whether the Income Tax Officer (ITO) was competent to revise assessments under section 155(3) after the Supreme Court upheld a High Court ruling that quashed notices issued to the assessee for excess profits tax. The court determined that 'payable' and 'liable' are distinct concepts in tax law, leading to the conclusion that once the tax was quashed, the previous deductions were no longer valid. This case highlights the importance of understanding the nuances of tax legislation and the implications of judicial decisions on tax liabilities. It underscores the need for clarity in tax law interpretation, particularly in cases involving rectification of assessments.... |
| 1979 SLD 624, 1979 SCMR 475 | Civil Petition No. 735 of 1976 , decided on 21.05.1979 | In the landmark case of Civil Petition No. 735 of 1976, the Supreme Court of Pakistan addressed the issue of land entitlement for displaced persons from India. The petitioners, who had been allocated urban land, were found to lack any verified claim to such land, as their claims were only related to rural land abandoned during the partition. The court ruled decisively that the petitioners could not retain the urban land in question and upheld the decision of lower courts, which had previously dismissed their claims. The ruling emphasizes the importance of verified claims in land allotment cases and serves as a significant precedent in matters concerning land rights for displaced persons. The decision underscores the court's adherence to legal principles regarding land entitlement, reinforcing the necessity for clear documentation and eligibility criteria in such cases. The case highlights the complexities surrounding land rights in post-partition Pakistan and the legal challenges faced... |
| 2013 SLD 1790 = 2013 PLC 266 | HYD-185 of 2010 (L.A.6 of 2006) , decided on 10.09.2012 | In the case of Army Welfare Sugar Mills vs. Abdul Sattar, the Labour Appellate Tribunal of Sindh examined the forced resignation of an employee amid management efforts to eliminate a Trade Union. The Tribunal found that the employer's actions were motivated by mala fides, as they only transferred union office bearers while attempting to intimidate others into resigning. The Tribunal upheld the Labour Court's decision that the grievance notice was timely, dismissing the management's claims of voluntary resignation. This case highlights the importance of protecting workers' rights and the role of unions in safeguarding against employer abuses. Key terms include 'Labour Relations', 'Forced Resignation', and 'Trade Union Rights'.... |
| 2003 SLD 3339, 2003 PLD 209 | D-1826 of 2002 , decided on 30.10.2002 | In the case before the Sindh High Court, the petitioner, Kunwar Khalid Younus, challenged the failure of the Election Commission to publish his name as the returned candidate after he secured the highest votes in the National Assembly elections. The court examined the provisions under the Representation of the People Act, 1976, particularly sections pertaining to the publication of election results and the submission of election expense returns. The ruling reaffirmed that the Election Commission has a ministerial duty to publish results based on verified counts, and any allegations of electoral misconduct must be substantiated with solid evidence. This case highlights the critical importance of transparency in electoral processes and the adherence to legal obligations by electoral bodies, which is essential for maintaining the integrity of democratic institutions. The decision reinforced the principle that electoral disputes should not obstruct the rightful representation of voters, em... |
| 2021 SLD 1452, 2021 YLR 613 | Suit No. 2710 of 2017 , decided on 24.02.2020 | In the case between Iran Central Iron Ore Company and Pakistan Steel Mills Corporation, the Sindh High Court addressed the arbitration award concerning the payment for iron ore supplied under a contract. The court examined claims regarding the validity of the exchange rate and the implications of international sanctions on the contract's enforceability. Ultimately, the court upheld the arbitrator's decision, emphasizing the importance of honoring contractual obligations and the legal principles surrounding unjust enrichment. This case highlights the critical balance between international trade regulations and local contractual laws, illustrating the challenges faced by companies operating under complex legal frameworks. Key terms include arbitration, contract law, international sanctions, and unjust enrichment, all of which are pivotal in understanding the legal landscape of this case.... |
| 2014 SLD 323, 2014 PLC 1255 | Writ Petition No. 1596 of 2013 , decided on 21.06.2013 | In the case of Noor Azad Khan vs. Federation of Pakistan, the Islamabad High Court addressed the issue of pending departmental proceedings against a civil servant, which were claimed to be a detrimental stigma affecting his promotion prospects. The petitioner sought expedited resolution of these proceedings to clear his status for future career advancement. The court ordered that the proceedings be concluded within one month and also addressed the issue of withheld benefits, ordering their release. This case highlights the court's role in ensuring timely justice in civil service matters, a critical aspect of administrative law. Keywords: civil service, departmental proceedings, promotion, Islamabad High Court, constitutional petition.... |
| 1998 SLD 1185, 1998 PLD 7 | Civil Revision No. 147 of 1997 , decided on 12.09.1997 | This case pertains to a civil revision petition challenging the decision of the Majlis-e-Shoora, which allowed the respondent to file a fresh suit despite the dismissal of the original suit. The Balochistan High Court scrutinized the legal frameworks governing civil procedure, particularly focusing on the provisions of the Civil Procedure Code, including Order XXIII and Order V. The case illustrates key legal principles regarding the validity of suits, the formal defects in plaints, and the appellate court's discretion in permitting fresh filings. With the emphasis on procedural integrity, this case serves as a significant reference for lawyers and advocates in understanding the nuances of civil litigation in Pakistan. The ruling reiterates the necessity for clear grounds when seeking permission to file subsequent suits and highlights the critical balance between procedural compliance and access to justice.... |
| 1991 SLD 1655 = (1991) 189 ITR 702 | In the case adjudicated by the Allahabad High Court, the pivotal issue revolved around the jurisdiction of the Commissioner (Appeals) in relation to the directions provided by the Commissioner under section 263 of the Income-tax Act, 1961. The court ruled that a question of law did indeed arise from the Tribunal's order, which limited the Commissioner (Appeals)'s authority when addressing appeals against the Assessing Officer's orders made under section 143(3). This ruling underscores the intricate relationship between different sections of the Income-tax Act and clarifies the procedural boundaries within which the appellate authorities must operate. The case is significant for practitioners in tax law and reinforces the necessity for precise interpretations of legal provisions to ensure fair assessments and appeals. Legal practitioners, tax advisors, and stakeholders in the finance sector should note the implications of this ruling on future cases as it sheds light on jurisdictional i... | |
| 2016 SLD 139 | ITA No. 464/IB/2015 , decided on 22.01.2016 | This case revolves around the appeal filed by Sheikh Muhammad Irfan of M/s Abdul Ghaffar Traders against the decision of the Commissioner Inland Revenue, which confirmed tax liabilities under the Income Tax Ordinance, 2001. The appellant contended that he was not liable to withhold tax as his sales were directed towards end consumers; however, the Tribunal affirmed the position of the Assessing Officer, who classified the appellant as a taxpayer in default for failing to withhold the requisite tax on sales made to retailers. The legal discourse emphasized the importance of compliance with tax obligations, particularly under sections 153 and 236 of the Ordinance, which delineate the responsibilities of prescribed persons in tax collection. The Tribunal's ruling highlights the necessity for precise documentation and adherence to legal frameworks governing tax liabilities, thereby ensuring accountability in tax practices. The case underscores the significance of understanding the delineat... |
| 1972 SLD 184, 1972 SCMR 257 | Civil Appeal No. 86 of 1966 , decided on 07.06.1972 | The case involves Premier Cloth Mills Ltd. appealing against the Sales Tax Officer's assessment and penalty without proper jurisdiction and due process. The Supreme Court examined the constitutional and legislative framework surrounding sales tax laws, specifically focusing on the Sales Tax Act of 1951 and the Government of India Act of 1935. The Court highlighted the importance of jurisdiction in tax assessments and the necessity for due process in imposing penalties. The decision reinforces the significance of adhering to legal protocols in tax-related matters, ensuring that entities are granted fair opportunities to contest assessments. The outcome of this case has implications for future tax assessments and the procedural requirements necessary for validity, emphasizing the balance between legislative power and individual rights in tax law.... |
| 2014 SLD 2691, 2014 PLC 3 | No.4A(31) of 2011-K/24(36) of 2011 , decided on 18.05.2011 | This case revolves around the Awami Labour Union of Collateral Services Ltd. (CBA), which filed a petition against Messrs Habib Bank Limited and two other respondents concerning allegations of unfair labor practices. The petitioner alleged harassment and victimization of its members due to their union activities. The National Industrial Relations Commission examined the legality of the union's membership extension to other establishments and ruled that the union could not represent workers from separate entities without proper registration. The decision confirmed the interim stay order against the respondent establishment, ensuring protection for the petitioner's members. This case underscores critical aspects of labor law, union representation, and the procedural requirements under the Industrial Relations Act, 2008, emphasizing the need for compliance with legal regulations governing trade unions and their operations.... |
| 1954 SLD 223 = (1954) 26 ITR 410 | D-2741 of 1943 , decided on 01.01.1954 | This case revolves around the tax implications concerning the surplus income held by the Official Trustee of West Bengal, which was under scrutiny due to the nature of its receivability. The case highlights the complexities involved in tax assessments related to trusts, especially when the beneficiaries are not clearly defined. The decision emphasized that under the Income-tax Act, when income is not specifically receivable on behalf of any individual, it is subject to maximum tax rates. This case serves as an important precedent for understanding trustee responsibilities and tax liabilities, especially in cases where the distribution of income among beneficiaries is uncertain. The court's interpretation of sections 41(1) and 164 of the Income-tax Act, 1961, and the corresponding provisions of the Indian Income-tax Act, 1922, is significant for future cases involving trusts and tax assessments. The ruling reinforces the principle that trustees must account for income in a manner that r... |
| 2006 SLD 661, 2006 PCRLJ 169 | Writ Petition No. 1272 of 2002 , decided on 22.06.2005 | In the case of Writ Petition No. 1272 of 2002, the Peshawar High Court addressed the legal validity of an FIR filed against the petitioners under the Customs Act, 1969. The petitioners, represented by their lawyer, contended that the FIR was initiated based on allegations of theft and forgery concerning bank guarantees. However, the court found that the allegations did not constitute an offense under the relevant customs laws. The decision underscored essential legal principles regarding the authority of customs officials and the necessary legal foundation for criminal proceedings. The ruling emphasized the protection of the petitioners' rights and affirmed that the FIR was declared void, preventing any unwarranted investigation into the matter. This case serves as a critical reference in understanding the intersection of customs law and the procedural rights of individuals involved in commercial transactions.... |
| 1993 SLD 1052, 1993 CLC 2330 | Writ Petition No. 1220 of 1976 , decided on 11.04.1993 | This case revolves around a writ petition filed by Muhammad Siddique challenging the order of the Board of Revenue regarding the allotment of land under the West Pakistan Land Revenue Act, 1967. The petitioner had his land allotment canceled based on an application from respondent Bashir Hussain Shah. The petitioner appealed, leading to a remand by the Additional Commissioner for a fresh hearing. The court ultimately ruled that the case should be decided afresh, allowing both sides to present their arguments. The decision highlights the importance of due process and the right to a fair hearing in administrative matters. It underscores the principles of justice and equity within the framework of the law, ensuring that the rights of all parties are respected. This case is significant in understanding administrative law and the procedural rights of individuals in land revenue matters.... |
| 1981 SLD 1990, (1981) 132 ITR 184 | IT REFERENCE No. 268 OF 1977 , decided on 21.04.1980 | In the case of Reform Flour Mills (P.) Ltd. v. Commissioner of Income Tax, the Calcutta High Court addressed the adherence to the mercantile system of accounting under the Income-tax Act, 1961, specifically Section 145. The case revolved around the assessment years 1968-69 and 1969-70, where the assessee sought to exclude interest receivable from its accounting due to the debtor's poor financial condition. The Tribunal ruled that the unilateral change in accounting treatment was not permissible under the law. This case highlights the importance of consistency in accounting methods and the requirement for mutual agreement when altering accounting practices. The court's ruling reinforces the necessity for businesses to adhere strictly to their chosen accounting methods to ensure compliance with tax regulations. The case is significant for tax law practitioners and businesses alike, as it clarifies the implications of switching accounting methods without proper consent. Key phrases includ... |
| 1977 SLD 1643, 1977 PLC 340 | KAR-40 of 1975 , decided on 22.07.1975 | This case revolves around an industrial dispute between Kohinoor Chemical Co. Ltd. and the Workers Union, wherein the workers sought relief due to the rising cost of living. The tribunal was tasked with interpreting a settlement reached between the parties regarding wage increases and additional benefits. The management's claim that the reliefs were intended for the cost of living was contested by the union. The case highlights the complexities of labor disputes, the interpretation of settlements, and the need for clear intentions in agreements. The tribunal's decision emphasizes the importance of understanding the context and circumstances surrounding labor negotiations, making it pivotal for future cases involving similar issues. Keywords such as 'industrial dispute', 'cost of living', 'settlement interpretation', and 'labor law' are crucial for SEO optimization as they reflect trending issues in labor relations.... |
| 2012 SLD 3282 = (2012) 345 ITR 228 | WRIT PETITION (CIVIL) No. 2155 OF 2012 , decided on 28.05.2012 | In the landmark case of Acorus Unitech Wireless P. Ltd. v. Deputy Commissioner of Income Tax, the Delhi High Court addressed crucial issues regarding the issuance of reassessment notices under the Income-tax Act, 1961. The case revolved around the assessment year 2009-10, where the petitioner challenged the validity of a reassessment notice issued under section 147/148. The court deliberated on the procedural intricacies involved, particularly whether the Assessing Officer had the jurisdiction to issue such a notice when he could have opted for a scrutiny notice under section 143(2). The judges highlighted the significance of the reasons to believe and the conditions under which reassessment can be initiated. The court ultimately ruled in favor of the petitioner, allowing the revenue to withdraw the original notice while emphasizing the need for proper procedural adherence in tax assessments. This case is pivotal for tax practitioners, as it clarifies the boundaries of the Assessing Of... |
| 2019 SLD 1684, 2019 MLD 1415 | Election Petition No. 53 of 2018 , decided on 18.12.2018 | In the case of Election Petition No. 53 of 2018, the Balochistan High Court addressed allegations of corrupt practices during the elections for the Provincial Assembly seat PB-41 Washuk. The petitioner, Mujeeb-Ur-Rehman Muhammad Hassani, contested the election results, claiming interference and misconduct by the election officials and supporters of the opposing candidate, Zabid Ali. The court examined the evidence presented, including affidavits from witnesses, but found them to lack specific details necessary to substantiate claims of electoral fraud. The court emphasized that mere allegations without solid proof are insufficient for legal action. Ultimately, the petition was dismissed, affirming the election results and the integrity of the election process. This case underscores the importance of providing concrete evidence in electoral disputes and the court's role in maintaining the sanctity of democratic processes.... |
| 2001 SLD 305, 2001 PTD 2189, (1999) 239 ITR 616 | T.C No.961 of 1985 , decided on 04.11.1997 | In the case of Commissioner of Income Tax vs. A. C. Mahesh, the Madras High Court addressed the issue of capital gains taxation related to a partner's contribution of assets to a partnership. The court found that the Income-tax Appellate Tribunal incorrectly determined that no transfer occurred when the partner contributed properties valued at Rs.30,000 and Rs.1,50,000 to the partnership. Referring to the precedent set by the Supreme Court in Sunil Siddharthbhai v. CIT, the court emphasized that such contributions do indeed represent a transfer of capital assets as defined under Section 45 of the Indian Income Tax Act, 1961. The case also raised questions about the proper evaluation of a partner's interest in the firm, particularly regarding amounts credited in both capital and current accounts. The court directed the Tribunal to reassess these aspects to ensure accurate compliance with tax laws. This case is significant for understanding the tax implications of asset contributions in ... |
| 2021 SLD 1282, 2021 MLD 1117 | I.C.A. No. 30 of 2020 , decided on 12.01.2021 | This case involves the dismissal of an intra court appeal by Reema Shamim against the Pakistan Medical Commission regarding her eligibility for further chances to appear in the BDS final examination. The court emphasized the importance of timely action and adherence to the regulations governing medical and dental education. It highlighted that the petitioner did not avail herself of the four chances provided under the relevant regulations and failed to communicate her health issues to the authorities in a timely manner. The ruling reinforces the principle of laches, indicating that delays in legal proceedings can bar relief. This case serves as a crucial reference for students facing similar challenges in medical education, focusing on regulatory compliance and timely petitioning. Keywords: medical education, dental studies, legal principles, intra court appeal, regulatory compliance.... |
| 2019 SLD 2326, 2019 PLJ 253 | Civil Appeal No. 1839 of 2016 , decided on 26.10.2016 | In the case of Civil Appeal No. 1839 of 2016, the Supreme Court of Pakistan addressed a critical issue regarding court fee deficiencies. The petitioner, HAQ NAWAZ, had deposited a total court fee of Rs. 15,000 but failed to cancel stamps resulting in a minor deficiency of Rs. 13. The Lahore High Court had set aside the lower court's decree, which led to this appeal. The Supreme Court ruled that such a negligible deficiency should not result in the dismissal of the entire suit, as it would be unjust and against the principles of fairness in legal proceedings. The ruling emphasized that the law should not be used as a weapon against litigants, especially when the deficiency is so minor. The court allowed the appeal, modifying the previous judgment and reinstating the right to enforce the decree in proportion to the amount of court fee paid. This case underscores the need for courts to focus on substantive justice rather than procedural technicalities, ensuring that litigants are not depr... |
| 2015 SLD 49, 2015 PLD 23 | Criminal Appeals Nos. 132, 131 and Criminal Revisi , decided on 04.12.2013 | In the case of Ghulam Mustafa vs. The State, the Peshawar High Court dealt with serious charges stemming from a tragic incident involving the murder of Sanaullah. The court's decision focused on the admissibility of statements made by the deceased as dying declarations, and how these statements, corroborated by eyewitnesses, played a crucial role in affirming the conviction. The ruling emphasized the importance of credible evidence in criminal proceedings, particularly in cases involving serious offenses such as murder. The court's interpretation of the Pakistan Penal Code and the Criminal Procedure Code was pivotal in adjudicating the case, leading to a reaffirmation of the life imprisonment sentence awarded to the appellant. This case highlights the critical nature of evidence, witness testimony, and the legal standards surrounding dying declarations in Pakistani law.... |
| 1987 SLD 2717, (1987) 163 ITR 316 | D-2741 of 2016 , decided on 01.01.1987 | In this significant case adjudicated by the Rajasthan High Court, the court addressed the complexities surrounding cash payments exceeding the threshold established by the Income-tax Act, 1961, specifically under section 40A(3). The case revolves around a payment of Rs. 35,000 made by Mahendra & Co. Ltd. to Kishore Trading Co. under exceptional circumstances, which the assessing officer initially disallowed. The Tribunal later found that the payment was legitimate and not subject to the cash payment restriction due to the unique circumstances surrounding it. This case illustrates the importance of evidentiary support in tax-related disputes and emphasizes that findings of fact by the Tribunal are binding unless explicitly challenged. The ruling ultimately reinforces the legal framework governing cash transactions in taxation, making it a pivotal reference in future cases involving similar statutory provisions.... |
| 1991 SLD 1029, 1991 SCMR 758 | Civil Petition No.578 of 1990 , decided on 20.01.1991 | This case involves significant legal principles regarding inheritance rights under Islamic law and customary practices in Pakistan. The Supreme Court of Pakistan deliberated on the status of Mst. Gohri, the widow of Suba Khan, in terms of her inheritance rights. The case highlighted the complexities of inheritance law, particularly in the context of widows and daughters in the presence of sons. The Court's decision to grant leave to appeal underscores the evolving nature of inheritance laws and the importance of legal precedents. The ruling references previous cases, including Ghulam Akbar v. Irshad Begum and Mst. Bakht Bano v. Allah Yar, which support the argument for widows inheriting as limited owners under specific circumstances. The case serves as a crucial reference point for similar inheritance disputes in Pakistan, emphasizing the necessity for a nuanced understanding of both customary law and statutory provisions. This decision is vital for legal practitioners, scholars, and i... |
| 1979 SLD 897, (1979) 117 ITR 714 | IT REFERENCE No. 869 OF 1975 , decided on 17.08.1978 | In the case of Ram Nath Mehrotra v. Commissioner of Income tax, the Allahabad High Court addressed the issue of bad debts under section 36(1)(vii) of the Income-tax Act, 1961. The appellant, Ram Nath Mehrotra, a registered firm engaged in money-lending, advanced a substantial sum to M/s. Seksaria Cotton Mills Ltd. The firm claimed deductions for bad debts for the assessment years 1969-70 and 1970-71, which were initially disallowed by the Income Tax Officer (ITO) but later allowed by the Appellate Assistant Commissioner (AAC). The Tribunal reversed this decision, citing a proposed creditor scheme that suggested potential recovery of the debt. However, the High Court found that the Tribunal had overlooked critical evidence presented by the AAC, including the company's dire financial status and the fact that no payments had been made towards the debt. The court emphasized the importance of a thorough examination of all facts and evidence in determining the status of bad debts. The case i... |
| 2007 SLD 1656, 2007 PTD 167 | C.P. No.D-1211 of 1999 , decided on 31.03.2005 | This case revolves around the legal interpretation of the Customs Act, 1969, specifically focusing on the seizure and detention of goods. The petitioner, Mrs. Afroze Shah, contested the seizure of her vehicle, a Hyundai Yellow cab, which was allegedly seized without following due process as outlined in the Customs Act. The court emphasized the necessity of timely notification to the petitioner regarding the seizure and the requirement for a show-cause notice to be issued within a specific timeframe. The judgment underlines the critical distinction between 'detention' and 'seizure', highlighting the implications of each within the context of customs law. The ruling ultimately underscores the importance of adherence to legal protocols in customs enforcement, aiming to protect the rights of individuals against arbitrary state actions.... |
| 1992 SLD 404, 1992 PLD 442 | Civil Appeal No.386 of 1990 , decided on 01.04.1992 | This case revolves around the interpretation of section 4(2) of the Provincially Administered Tribal Areas (Special Provisions) Regulation, particularly concerning pre-emption suits and the application of limitation laws in the context of local customs (Rewaj). The Supreme Court examined whether the High Court had correctly interpreted the regulation, which states that a civil suit cannot be referred to a Jirga if it is barred by local custom. The ruling highlighted the importance of local customs and Islamic principles in determining the applicability of limitation laws in pre-emption cases. This decision is significant for future cases involving local customs and the integration of traditional legal practices with statutory laws. Keywords such as 'pre-emption law', 'local customs', 'Islamic principles in law', and 'legal interpretation' are essential in understanding the implications of this case.... |
| 2003 SLD 769, (2003) 261 ITR 247 | CIVIL WRIT PETITION NO. 2135 OF 1982 , decided on 10.12.2002 | This case revolves around the application for waiver of penalty under section 18B of the Wealth-tax Act, 1957, filed by Amar Nath, who had submitted his wealth returns late for the assessment years 1967-68 to 1974-75. The Commissioner of Wealth Tax rejected his application, insisting that the petitioner needed to prove full disclosure of his net wealth despite the WTO not initiating any penalty proceedings under section 18(1)(c). The Punjab and Haryana High Court analyzed the case and found that the reasons provided for the rejection were not legally sound, emphasizing the relevance of the Explanation under section 18B(1) which deems full disclosure when no penalty proceedings are initiated. The court's decision highlights the importance of fair assessment practices and the rights of assessees under tax laws, reinforcing that voluntary and good faith disclosures should be recognized appropriately, thus promoting transparency in tax compliance.... |
| 1996 SLD 1329 = 1996 PLD 1 = 1996 PTCL 134 | Intra-Court Appeal No. 5-L of 1995 , decided on 28.06.1995 | This case revolves around the interpretation of the Companies Ordinance, 1984, specifically the provisions related to Intra-Court Appeals. The Lahore High Court addressed fundamental questions regarding the jurisdiction of the Company Judge and the procedures for appealing their decisions. The ruling emphasized that the language of Section 10(2) allows appeals to a Division Bench of the High Court when the company has not yet been wound up. This interpretation aligns with principles of statutory construction, ensuring that the legislative intent of providing an efficient mechanism for resolving company disputes is upheld. The case references significant precedents and legal principles that guide the interpretation of company law and appellate jurisdiction, making it a crucial reference point for future cases involving similar issues. Keywords such as 'Companies Ordinance', 'Intra-Court Appeal', 'jurisdiction', and 'Lahore High Court' are integral for understanding the legal landscape s... |
| 1974 SLD 460, (1974) 94 ITR 120 | IT REFERENCE No. 44 OF 1971 , decided on 18.01.1973 | In the case of IT REFERENCE No. 44 OF 1971, the Kerala High Court addressed significant issues regarding the Income-tax Act, 1961, particularly focusing on Section 253 related to appellate procedures. The case revolved around a deduction of Rs. 8,730 that was initially granted by the Appellate Assistant Commissioner based on a report from the Income-tax Officer (ITO). However, upon review, it was found that the ITO's report was inconsistent with the actual facts, prompting the department to appeal to the Income-tax Appellate Tribunal. The Tribunal agreed that the earlier deduction was granted based on a bona fide mistake and ruled that the department could rectify this error. This case highlights the importance of accurate reporting in tax assessments and the rights of tax authorities to amend their decisions in light of factual inaccuracies. The court's decision reinforces the concept that legal principles must account for genuine mistakes and allows for corrections to ensure justice ... |
| 2005 SLD 935, 2005 PLC 645 | I.-C.As. Nos. 113, 114 and 115 of 1996 , decided on 08.12.2004 | In the case of I.-C.As. Nos. 113, 114 and 115 of 1996, heard by the Lahore High Court on December 8, 2004, the court addressed the legality of the recruitment process for Inspectors in the Income Tax Department. The petitioners challenged the appointment of candidates, arguing that the interview process was not transparent. The court analyzed the recruitment policy under the Constitution and the Qanun-e-Shahadat, concluding that the viva voce was conducted based on objective criteria. The Supreme Court's prior ruling emphasized that the original departmental record must be considered valid. Ultimately, the High Court dismissed the Intra-Court Appeal and upheld the authorities' decisions, indicating that the recruitment process adhered to legal standards. This case is significant in understanding the judicial review of administrative recruitment processes and the adherence to procedural fairness in public service appointments. Keywords such as 'Lahore High Court', 'Constitution of Pakis... |
| 2023 SLD 495, 2023 PCRLJ 427 | Writ Petition No. 64405 of 2021 , decided on 14.12.2021 | The case revolves around the transfer of investigation as per the Police Order (22 of 2002), specifically Article 18-A, which stipulates the need for a fair trial and thorough investigation. The Lahore High Court emphasized the duty of the Investigating Officer to gather all pertinent information, regardless of its potential impact on the outcome of the case. It was determined that if new, crucial evidence arises after the submission of the challan, it necessitates further investigation to ensure justice is served. The court's decision criticized the DIG's order for the lack of substantiated reasoning, reinforcing the judicial oversight on police actions. This case is significant for legal practitioners focusing on criminal law, police procedure, and the rights of the accused, and highlights the judiciary's role in ensuring that investigations are conducted fairly and comprehensively.... |
| 1981 SLD 561, 1981 SCMR 1037 | Civil Petition for Special Leave to Appeal No. 707 , decided on 02.12.1980 | This case revolves around the Displaced Persons (Land Settlement) Act (XLVII of 1958), specifically Section 10 which deals with the cancellation of land allotments. The Supreme Court of Pakistan reviewed a petition for special leave to appeal regarding a decision made by the Lahore High Court. The petitioners, Karimuddin and others, had their land allotment canceled due to findings that they had fraudulently secured it. The enforcement police investigated and reported that the petitioners had no legitimate claim to the land as there was no familial relationship with the original claimant, Abdullah son of Manila. The High Court's refusal to overturn the Settlement Authorities' decision was based on a lack of substantial evidence presented by the petitioners. This case highlights the importance of presenting credible evidence in land disputes and the legal ramifications of fraudulent claims under the Displaced Persons (Land Settlement) Act. Keywords such as 'land settlement', 'displaced ... |
| 1990 SLD 618, 1990 SCMR 441 | Civil Petition for Leave to Appeal No.858 of 1985 , decided on 14.06.1989 | This case revolves around civil procedure and property rights, specifically focusing on the petitioner's appeal against a High Court decision regarding a suit for possession. The Supreme Court examined the evidence presented, emphasizing the importance of factual determinations by lower courts. The ruling highlights the limits of appellate review in civil cases, reinforcing the principle that appeals cannot be used to re-evaluate factual findings unless there is clear evidence of misreading or non-reading of evidence. The case underscores the role of effective legal representation in property disputes and the necessity of presenting compelling evidence to support claims of ownership. The decision also illustrates the Supreme Court's adherence to procedural norms and its deference to the findings of fact established by the High Court. Keywords: Civil Procedure, Property Rights, Supreme Court, Legal Representation, Appellate Review.... |
| 2012 SLD 781 = 2012 PTD 516 | Civil Appeals Nos.231, 232 of 2004 and 949 of 2007 , decided on 05.04.2011 | The case revolves around a dispute regarding the refund of customs duty under the Customs Act, 1969, specifically Sections 80 and 193. The appellants contested the High Court's decision which had allowed the refund claim despite the existence of an alternative remedy through an appeal to the Collector (Appeals). The Supreme Court ruled in favor of the appellants, emphasizing the necessity of following established legal procedures for resolving customs disputes. The decision highlights the importance of jurisdiction and the proper channels for appeal, ensuring that factual controversies are resolved within the appropriate legal framework. This case serves as a significant reference for understanding the application of customs laws and the judicial process in Pakistan.... |
| 2020 SLD 2182, 2020 YLR 1917 | Criminal Appeals Nos. 359-P, 368-P and Writ Petiti , decided on 11.03.2020 | In the case presented before the Peshawar High Court, the judgment addressed the appeal against the acquittal of two accused involved in separate incidents of narcotics possession, which were consolidated into a single trial. The court highlighted the importance of adhering to legal procedures when dealing with multiple charges. It was determined that the trial court's consolidated judgment did not invalidate the proceedings, provided that separate judgments could be issued after re-evaluation of the evidence. This case underscores the significance of proper legal representation and adherence to the Criminal Procedure Code in narcotics-related offenses. Keywords such as 'narcotics possession', 'criminal appeal', 'Peshawar High Court', and 'trial court procedures' are crucial for understanding the legal context and implications of the ruling.... |
| 2004 SLD 2918, (2004) 270 ITR 194 | OP No. 13431 OF 1996(Y) , decided on 18.05.2004 | This case involves the interpretation of the Income-tax Act, 1961, specifically section 10(5), which deals with the tax exemptions related to travel concessions provided to employees. The petitioner, an officer of the State Bank of India, challenged the legality of Rule 2B(a) of the Income-tax Rules, which states that the difference between air travel and railway first-class AC charges is taxable. The court ruled that the provisions were valid and that without a specific exemption, the petitioner could not avoid taxation on the travel concession amount. The ruling emphasizes the importance of understanding tax obligations related to employee benefits, particularly in the context of travel allowances, and clarifies the conditions under which exemptions can be claimed under the Income-tax Act. This case is vital for employees utilizing travel concessions as it sets a precedent regarding the tax implications of such benefits.... |
| 2008 SLD 1527, 2008 SCMR 172 | Civil Petition No.117-L of 2004 , decided on 01.03.2007 | In the case of Samiuddin Ghori vs Lahore Development Authority, the Supreme Court of Pakistan addressed issues related to the constitutional rights of overseas Pakistanis concerning the allotment of residential plots. The petitioner sought a direction for the allotment of a residential plot against a quota that was claimed to be reserved for overseas Pakistanis. However, the court noted that this special quota had been abolished prior to the petitioner's application. The counsel for the petitioner was unable to provide any legal basis to claim the allotment, leading to the dismissal of the petition. This case highlights the importance of understanding the legal framework governing property allotments and the necessity for counsel to substantiate claims with relevant laws and provisions. Keywords such as 'overseas Pakistanis', 'residential plot allotment', 'constitutional rights', and 'Supreme Court of Pakistan' are relevant in the context of this case for SEO optimization.... |
| 2002 SLD 1888, 2002 PLC 1065 | Appeal No.2133 of 2000 , decided on 20.08.2001 | In the case of Mst. Anees Aziz vs. Director of Elementary Education, the Service Tribunal of Punjab addressed the unlawful termination of a P.T.C. teacher who had initially been appointed under a government policy to fill vacant positions in response to a World Bank initiative. Despite her appointment being initially valid, she faced termination based on allegations of irregularities without a proper hearing. The tribunal emphasized the importance of the audi alteram partem principle, ensuring that no one should be condemned unheard. Following her appeal, the tribunal reinstated her, recognizing her improved qualifications and the procedural flaws in her termination. This case highlights critical issues in administrative law, particularly concerning the rights of civil servants and the adherence to fair processes in employment decisions.... |
| 1979 SLD 901, 1979 PLC 58 | Case No. 49 of 1976 , decided on 08.06.1978 | The case revolves around the disciplinary proceedings against Muhammad Akbar, a Senior Class I Officer in the Irrigation Department, who faced allegations of misconduct and corruption related to over-payments in the execution of canal repair works. The Service Tribunal of Punjab examined the validity of the charge-sheet issued by the Secretary of the Irrigation Department and determined that it did not prejudice the appellant's rights. The Tribunal ruled that the Governor's orders for the inquiry and subsequent disciplinary actions were legally sound and did not violate the Efficiency and Discipline Rules. This decision highlights the importance of procedural adherence in administrative law and reinforces the authority of appointing authorities in disciplinary matters. Keywords: administrative law, disciplinary proceedings, misconduct, efficiency and discipline, Punjab Service Tribunal.... |
| 2020 SLD 1912, 2020 MLD 1707 | Cr. Appeal No. 110-B of 2018 , decided on 14.02.2020 | In the case of Cr. Appeal No. 110-B of 2018, the Peshawar High Court addressed the appeal of Amin Jan against his conviction under section 302(b) of the Pakistan Penal Code for the murder of his nephew and a guest. The court evaluated the evidence presented, including the prompt reporting of the incident which occurred on February 19, 1987, and the subsequent actions taken by law enforcement. The decision highlighted the absence of any malicious intent or ulterior motives in the prosecution's case. The judgment emphasized the legal standards applicable to murder cases, including the significance of motive, the role of witnesses, and the implications of abscondence. The court concluded that the prosecution had established its case to the hilt, affirming the conviction and dismissing the appeal. The ruling serves as a precedent in understanding the application of the Pakistan Penal Code in similar criminal matters.... |
| 2000 SLD 1998, 2000 CLC 1442 | Writ Petition No.5851 of 1999 , decided on 13.03.2000 | This case revolves around the application for permission to sue as a pauper under the Civil Procedure Code. The petitioner, Mst. Farkhanda Khanum, sought to recover Rs. 21,45,605 from her former husband, Moeen Nawaz Khan, as the price of her dowry articles. The Lahore High Court addressed the procedural nuances of pauper suits, emphasizing the protective intent of Order XXXIII of the Civil Procedure Code, which aims to safeguard the rights of individuals unable to pay court fees. The court highlighted the importance of allowing amendments to applications when they do not alter the core dispute. This case underscores the significance of proper jurisdiction and the procedural requirements necessary for pauper applications. The ruling reinforces the principle that the court must consider existing evidence and the nature of the claims made in such applications. Furthermore, the court's decision to allow the amendment reflects a commitment to ensuring justice, particularly in cases involvin... |
| 1983 SLD 1323, 1983 PLC 119 | Constitutional Petition No. S-73 of 1982 , decided on 05.09.1982 | This case involves a constitutional petition filed by Sind Alkalis Ltd. against the Presiding Officer of the IV Sind Labour Court regarding issues of territorial jurisdiction. The petitioner claimed that the Labour Court lacked jurisdiction because the cause of action arose at the Head Office located in Karachi, which fell under the jurisdiction of Labour Court No. V. The court's decision highlighted important principles of jurisdiction, distinguishing between inherent and territorial jurisdiction. The ruling reiterated that an authority's erroneous assumption of territorial jurisdiction does not nullify its orders unless there is a lack of inherent jurisdiction. The court upheld the validity of the proceedings conducted by Labour Court No. IV despite the objections raised by the petitioner. This case is significant for understanding jurisdictional issues within labor law and the implications of procedural objections raised at various stages of litigation. The decision reinforces the i... |
| 1984 SLD 347, 1984 SCMR 48 | Civil Petition for Special Leave to Appeal No. 108 , decided on 25.04.1982 | This case revolves around the legal scrutiny of a civil court decree favoring the petitioner, Haq Nawaz, which had not been challenged in higher courts. The Supreme Court of Pakistan was tasked with assessing the implications of this decree, particularly in terms of whether the dismissal of an earlier writ petition would prevent further claims (res judicata). Additionally, the court examined the provisions of the Punjab Land Dispositions Act, 1951, which pertained to land ownership and rights. The ruling highlighted the procedural obligations of parties involved in litigation, the necessity of challenging decrees to preserve legal rights, and the interpretations of statutory provisions concerning land disposition. Legal representatives for the petitioner and respondents included prominent advocates, emphasizing the case's significance in civil litigation and property law. The outcome of this case could potentially influence future cases involving similar legal principles and procedural... |
| 2008 SLD 86, 2008 PTD 481, (2005) 91 TAX 363 | Complaint No. 310 of 2004 , decided on 07.08.2004 | In the case involving Messrs Fatherland International (Pvt.) Limited, the Federal Tax Ombudsman addressed complaints regarding the arbitrary additions made by the DCIT under the Income Tax Ordinance, 1979. The assessment years in question included 1998-1999 and 2001-2002, where the complainant declared significant losses. The Ombudsman determined that the assessment officer failed to provide adequate justification for ignoring these losses and making arbitrary additions. The Federal Tax Ombudsman emphasized the importance of adhering to legal standards and proper documentation in tax assessments, ensuring that taxpayers' rights are protected. This case highlights the need for transparency and accountability in tax administration, as well as the role of the Federal Tax Ombudsman in addressing maladministration. The decision reinforces the significance of proper legal procedures and the necessity for tax authorities to provide clear reasoning for their actions to avoid arbitrary decision... |
| 1988 SLD 1154, 1988 PLC 538 | 117/39 of 1985 , decided on 17.12.1985 | In the case of Mazhar Ali vs. Secretary to Government of Punjab Irrigation and Power Department, the Service Tribunal addressed an appeal regarding the compulsory retirement of the appellant. The Tribunal emphasized the importance of exhausting departmental remedies as a prerequisite for appealing. The case revolved around the interpretation of the Punjab Service Tribunals Act, 1974, particularly section 4, which mandates that an employee must first approach higher authorities before escalating a matter to the Tribunal. The appellant's failure to adhere to this requirement resulted in the dismissal of his appeal as premature. This case highlights the procedural requirements for civil servants in Punjab and the legal implications of non-compliance with established protocols, making it a significant reference point for similar cases in the future. Relevant laws include the Punjab Service Tribunals Act and the Punjab Civil Servants Act, both of which govern the conduct and rights of civil... |
| 1983 SLD 220, 1983 SCMR 221 | Civil Petition for Leave to Appeal No. 217 R of 19 , decided on 25.10.1982 | The case revolves around a dispute over land ownership and inheritance rights following the death of Karam Khan. The Supreme Court of Pakistan addressed the implications of the Specific Relief Act and the Shariat Law of Inheritance. The court ruled on the nature of the respondent's life interest in the land and clarified the effect of the 1962 law on previously established rights. The decision highlighted the importance of statutory law over customary agreements, emphasizing that the respondent was entitled to her rightful share of inheritance rather than just a maintenance allowance. This case is significant in understanding inheritance rights under Islamic law and the impact of legal reforms on customary practices. Keywords include inheritance rights, land ownership, Shariat Law, and legal reforms.... |
| 1979 SLD 922, (1979) 117 ITR 452 | IT REFERENCE No. 304 OF 1975 , decided on 13.03.1978 | In the case of Khandelwal Brothers (P.) Ltd. v. Commissioner of Income Tax, the Calcutta High Court addressed the tax implications of a profit arising from the devaluation of the Indian rupee. The court determined that the profit of Rs. 1,95,883 was business income and should be taxed in the year of devaluation, rather than when it was reported in the accounts. The ruling emphasized the importance of timing in recognizing income related to foreign exchange transactions. The judgment highlighted that the surplus was a result of trade operations and should be treated as a trading profit. This case underscores the complexities of international transactions and the taxation of foreign income, making it a significant reference point for similar cases in the future.... |
| 1949 SLD | D-2741 of 2016 , decided on 01.01.2022 | This case revolves around critical legal issues that were brought before the court, highlighting the complexities of the law and its application in specific circumstances. It involves various stakeholders, including petitioners and respondents, who presented their arguments based on existing legal frameworks. The court's analysis focused on the statutes relevant to the case, interpreting them in light of previous rulings and legal doctrines. The implications of this case extend beyond the immediate parties, offering insights into the judicial approach to similar cases in the future. Key themes include the importance of adherence to legal standards, the interpretation of statutory provisions, and the role of the judiciary in maintaining the balance of justice. This case serves as a reference point for legal practitioners and scholars alike, emphasizing the evolving nature of law and its impact on society. The decision, while specific to this case, provides a broader commentary on the le... |
| 2018 SLD 1792, 2018 YLR 1711 | Criminal Transfer Application No. S-126 of 2016 , decided on 14.07.2017 | In the case of Criminal Transfer Application No. S-126 of 2016, the Sindh High Court addressed the issue of transferring sessions cases from Mirpurkhas back to Tando Allahyar. The applicant, Khalil-ur-Rehman, argued for the re-transfer based on the premise that both parties hailed from Tando Allahyar and the incident occurred within its jurisdiction. However, the court noted that the applicant had previously accepted a transfer to Mirpurkhas and had contributed to delays by repeatedly seeking adjournments. The court concluded that there was no merit in the application to re-transfer the cases, emphasizing the importance of timely legal proceedings and the responsibilities of the parties involved. The ruling reinforced the principle that strategic delays in legal proceedings could undermine the justice system. This case highlights the critical balance between the rights of the accused and the efficiency of the judicial process, making it a significant reference in criminal procedure law... |
| 1970 SLD 97, 1970 PLD 415 | Civil Appeal No. 28 of 1969 , decided on 10.07.1970 | In the landmark case of Civil Appeal No. 28 of 1969, the Supreme Court of Pakistan addressed the rights of civil servants regarding the recovery of salary arrears. The court found that Mrs. A. V. Issacs was wrongfully dismissed from her position as a nurse, leading to her claim for unpaid salary. The judgment underscored the principle that government employees have a legal right to their salaries, which cannot be viewed as a discretionary bounty by the state. This ruling is pivotal in reinforcing the contractual nature of employment for civil servants in Pakistan, particularly in light of the provisions of the Constitution of Pakistan (1962) and the Civil Procedure Code, which protect the rights of employees to claim their dues. The decision has significant implications for the treatment of civil servants and the state's obligations towards them, marking a critical development in labor rights within the legal framework of Pakistan.... |
| 2004 SLD 57, 2004 PTD 1868, (2004) 89 TAX 172 | I.T.As. Nos. 4114/LB and 14115/LB of 2001 , decided on 02.06.2003 | In the case of I.T.As. Nos. 4114/LB and 14115/LB of 2001, heard by the Appellate Tribunal Inland Revenue, the primary issue revolved around the assessment of unexplained investments under the Income Tax Ordinance, 1979. The Tribunal examined the claims made by the assessee regarding expenditures for staff salaries and vehicle rentals, which were deemed notional and unsupported by actual transactions. The Tribunal's decision hinged on the interpretation of the term 'incurred' as per Section 13(1)(e) of the ordinance, clarifying that actual expenditure must be evidenced rather than claimed on a notional basis. The ruling underscored the importance of substantial proof when declaring expenses and set a precedent for how such claims should be evaluated in future cases, emphasizing the need for rigorous documentation and transparency in financial declarations. This case is particularly relevant for tax practitioners and businesses navigating the complexities of tax law and compliance in Pak... |
| 1980 SLD 248, 1980 SCMR 322 | Civil Petition for Special Leave to Appeal No. 95 , decided on 08.10.1979 | This case revolves around the cancellation of a plot allotment to Abdul Lateef Dar in Satellite Town, Rawalpindi. The petitioner was allotted Plot No. 67 E in exchange for Plot No. 92 A but failed to pay the necessary 20% down payment as per the conditions outlined in the allotment circulars. The Supreme Court assessed the obligations of both the government and the petitioner, affirming that the petitioner was required to make the advance payment irrespective of possession issues. The court referenced previous case law, indicating that the cancellation was lawful due to the petitioner's non-compliance. The decision highlights the importance of adhering to contractual obligations and the legal framework governing plot allotments, making it a significant case for real estate law and contractual disputes in Pakistan.... |
| 2007 SLD 1297, 2007 MLD 1625 | Civil Revision No. 2602 of 2004 , decided on 05.04.2005 | The case revolves around a civil revision filed by the Social Security Hospital, Lahore against the University College of Medicine and Dentistry regarding an interim injunction. The High Court analyzed whether the lower courts had properly established the criteria for a temporary injunction under the Civil Procedure Code. The decision emphasized the importance of maintaining educational standards and the rights of students enrolled at the University. The court noted that the affiliation and subsequent investments made by the University were significant, and the actions of the Hospital's management were deemed unjustified. This ruling reinforces the legal principles governing temporary injunctions and the necessity for fair treatment in educational affiliations, making it a notable case for legal practitioners and educational institutions alike.... |
| 1996 SLD 246, 1996 PLD 292 | Civil Appeals Nos. 164 and 165 of 1992 , decided on 14.01.1996 | In the case of Civil Appeals Nos. 164 and 165 of 1992 before the Supreme Court of Pakistan, the court addressed significant issues regarding jurisdiction and the valuation of suits under the Suits Valuation Act (VII of 1887). The appeals arose from a previous decision by the Lahore High Court, which had struck off several issues in a civil suit concerning land ownership and agreements. The main contention was whether the High Court had properly handled jurisdictional objections related to the valuation of the suit. The Supreme Court underscored that jurisdiction cannot be conferred by consent and that procedural compliance is paramount. The court elaborated on the necessity for timely objections to valuation and how such objections must be substantiated to demonstrate prejudice in the case's merits. The decision reinforced the legal framework surrounding jurisdictional issues in civil appeals, ensuring that procedural integrity is maintained in the judiciary.... |
| 2010 SLD 2049, (2010) 320 ITR 573 | W.P. No. 22950 (W) OF 2009 , decided on 21.12.2009 | In the case of Hotel Regal International vs. Income Tax Officer, the Calcutta High Court evaluated the legality of a notice issued under section 148 of the Income-tax Act, 1961, concerning the assessment year 2006-07. The petitioner challenged the notice on the grounds of procedural irregularities and the validity of the claims made by the Income Tax Officer regarding 'concealment of investment'. The court underscored the importance of full disclosure of income by the petitioner, which had been accepted in previous assessments. The judgment highlighted key aspects of tax law, particularly relating to the reassessment of income and the requirements for issuing notices under the Income Tax Act. The ruling serves as an important reference for similar tax-related disputes, emphasizing the need for clarity and consistency in administrative proceedings. The court's decision to quash the notice reflects a commitment to uphold the rights of taxpayers against arbitrary actions by tax authoritie... |
| 2003 SLD 1233, 2003 PCRLJ 1248 | Criminal Miscellaneous No. 939/B of 2002/BWP , decided on 14.10.2002 | In the case of Criminal Miscellaneous No. 939/B of 2002/BWP, the Lahore High Court addressed the issue of bail for the petitioner Mazhar Hussain, who was accused under the Offence of Zina (Enforcement of Hudood) Ordinance, 1979. The court examined the allegations made by the complainant, Mst. Zaib-un-Nisa, who claimed that she was abducted with the intent to commit Zina. However, the court noted that the evidence presented did not substantiate these claims, particularly as there was no direct allegation that the petitioner had committed Zina. The court emphasized the need for a thorough investigation into the circumstances surrounding the case, highlighting that the complainant had been in the company of the accused and his wife for an extended period without any indication of wrongdoing. This decision underscores the importance of due process and the requirement for compelling evidence before depriving an individual of liberty. The case illustrates the judicial approach to handling se... |
| 2011 SLD 706, 2011 CLC 1097 | D-984 and Miscellaneous No.5009 of 2008 , decided on 12.04.2011 | In the case of Financial Broadcasting Services (Pvt.) Limited vs. Pakistan Electronic Media Regulatory Authority, the Sindh High Court addressed the constitutional petition concerning the denial of FM Radio Broadcast licenses. The court noted that the petitioners, despite being the highest bidders, failed to follow the necessary legal procedures by not appealing the regulatory authority's decision as required under the PEMRA Ordinance. The court reiterated the necessity of adhering to statutory processes and emphasized that the petitioners' failure to pursue available remedies rendered their case non-maintainable. The significance of this ruling lies in its affirmation of due process in administrative matters and the court's rejection of shortcuts in legal proceedings. This case serves as a critical precedent in the realm of media regulation and administrative law, underscoring the importance of compliance with established legal frameworks. Keywords: FM Radio Broadcast licenses, Pakist... |
| 1994 SLD 847, 1994 SCMR 1631 | Civil Petition for Leave to Appeal No. 771-L of 19 , decided on 19.12.1993 | This case revolves around the modification of Warabandi under the Canal and Drainage Act of 1873, where the Supreme Court of Pakistan addressed the issues faced by a small farmer due to the unjustified change in his water turn. The case highlights critical aspects of water rights and agricultural law in Pakistan, focusing on the need for proper documentation and justification by canal authorities when altering irrigation schedules. The decision reinforces the importance of equitable treatment for small farmers in the face of administrative decisions that can significantly impact their livelihoods. This ruling serves as a precedent in ensuring that modifications affecting agricultural water access are appropriately justified, ensuring fair practices under the law. Keywords such as 'Warabandi modification', 'irrigation rights', and 'Canal and Drainage Act' are essential for understanding the case's legal context.... |
| 1993 SLD 854 = 1993 CLC 489 | D-2741 of 2016 , decided on 01.06.1993 | The case revolves around contempt of court proceedings initiated by Emirates Bank International Limited against Adamjee Industries Limited and several others for breaching court orders regarding the sale and management of properties. The court underscored that knowledge of the court's injunction was sufficient to establish contempt, regardless of formal service. The ruling emphasized the principle that disobedience to court orders undermines judicial authority and the integrity of the legal process. The court's decision highlighted the importance of adherence to procedural guidelines as outlined in the Civil Procedure Code, particularly concerning temporary injunctions and the enforcement of court orders. This case serves as a critical reminder of the consequences of contempt and the need for all parties to respect judicial directives to maintain order and justice within the legal framework.... |
| 2024 SLD 3639 | B-21 of 2024 , decided on 09.08.2024 | In the case of Zahida Ashraf & others versus the Bank of Punjab Ltd., presented before the Sindh High Court, the focus was on the application of the Financial Institutions (Recovery of Finances) Ordinance, 2001. The case highlights the complexities involved in financial disputes, particularly in the context of recovery processes initiated by banks. Throughout the proceedings, the court examined the legal framework established under the Ordinance, specifically section 19(3), which pertains to the recovery of finances. The judges scrutinized the roles and responsibilities of both the petitioners and the defendant, ensuring that the principles of justice and fairness were upheld. The decision made by the Sindh High Court is expected to serve as a guiding reference for future cases involving financial institutions, emphasizing the need for compliance with established financial laws. This case is significant as it sheds light on the legal recourse available to individuals and entities in fi... |
| 2010 SLD 1871, (2010) 323 ITR 684 | IT APPEAL No. 113 OF 1999 , decided on 17.07.2007 | This case revolves around the interpretation of sections 234A, 234B, and 234C of the Income Tax Act, 1961. The substantial question of law addressed was whether the Income-tax Appellate Tribunal rightly held that no interest under sections 234B and 234C is chargeable when income-tax is determined under section 115J. The court concluded that the Tribunal was justified based on previous rulings, notably from the Supreme Court in CIT v. Kwality Biscuits Ltd. The decision highlights critical aspects of income tax assessment and interest applicability, making it significant for tax law practitioners and businesses alike. It reinforces the understanding of tax liabilities and the legal framework surrounding them, providing clarity on the application of interest provisions under the Income Tax Act.... |
| 1984 SLD 665, 1984 SCMR 836 | Civil Petition for Leave to Appeal No. 65-R of 198 , decided on 19.03.1984 | This case revolves around a petition for leave to appeal concerning the dismissal of a Letters Patent Appeal by the Lahore High Court due to time barring. The Supreme Court of Pakistan, presided over by Judges Muhammad Afzal Zullah and M.S.H. Quraishi, evaluated the grounds presented for condoning the delay, which included the petitioner's claimed illness and difficulties in securing funds. Ultimately, the Supreme Court found no merit in the arguments put forth for delay condonation, affirming the High Court's decision. This case highlights critical aspects of legal procedures regarding appeal timelines and the standards for granting exceptions to such timelines. Keywords: Supreme Court of Pakistan, petition for leave to appeal, Letters Patent Appeal, condonation of delay, legal procedures, High Court, decision dismissal.... |
| 2019 SLD 2773, 2019 PLJ 165 | W.P. No. 1755 of 2016 , decided on 16.06.2016 | In the case of Sham-us-Rehman vs. National Accountability Bureau, the Islamabad High Court addressed a bail petition concerning allegations of fraudulent investment activities by Al-Barka Marketing Pvt. Ltd. The petitioner was accused of misappropriating public funds under the guise of Islamic investment principles. The court highlighted the necessity of evaluating the evidence at the bail stage, leading to a decision against granting bail. Notably, the case reflects ongoing concerns regarding investment fraud in Pakistan's financial landscape, underscoring the importance of regulatory compliance and the protection of public interests. The court's ruling serves as a critical reminder of the legal repercussions faced by those engaging in unauthorized financial activities, particularly under the scrutiny of the National Accountability Bureau. Legal practitioners and stakeholders in the financial sector should take heed of this case as it illustrates the judiciary's stance on accountabili... |
| 1996 SLD 356, 1996 PLC 195 | C.P. No. 405 and 446 of 1994 , decided on 12.03.1995 | In the case of C.P. No. 405 and 446 of 1994, the Supreme Court of Pakistan addressed the issue of misconduct and penalties imposed on a civil servant, Shahid ul Qayyum. The case revolved around allegations of loss of store items and the imposition of a major penalty of reduction to the lowest post for three years. The Federal Service Tribunal had modified the original penalties, reducing them to stoppage of increments. The main contention was whether the petitioner was directly responsible for the alleged misconduct. The Court considered the Tribunal's findings that the air-conditioner in question was installed in the office and that the petitioner did not obtain the necessary approvals. Furthermore, the Court noted that the petitioner was denied the opportunity to cross-examine witnesses, which raised concerns about the fairness of the inquiry. The decision highlighted the importance of due process in administrative proceedings. The case serves as a critical reference for similar issu... |
| 2010 SLD 2060, 2010 PLD 1 | Constitutional Petitions Nos. 76 to 80 of 2007 and , decided on 16.12.2009 | This case centers around the Supreme Court's ruling on the constitutionality of the National Reconciliation Ordinance (NRO) of 2007. The NRO aimed to provide amnesty to certain individuals involved in corruption and criminal activities. However, the Supreme Court found that the NRO violated fundamental rights and principles of justice, leading to a divide between ordinary citizens and those benefiting from the ordinance. The court's decision emphasized the importance of upholding the Constitution and ensuring accountability for corruption, thereby restoring public trust in the legal system. Keywords such as 'Supreme Court', 'National Reconciliation Ordinance', 'corruption', 'constitutional law', and 'accountability' are essential for understanding the implications of this landmark ruling.... |
| 2019 SLD 3262, 2019 PLD 68 | Election Petition No. 2 of 2019 , decided on 18.04.2019 | In the case of Election Petition No. 2 of 2019, filed in the Balochistan High Court, the petitioner Wali Muhammad challenged the election result of Qadir Ali, the returned candidate from constituency PB-26 Quetta-III, citing massive rigging as a basis for the petition. However, the court found the petition to be time-barred as it was filed after the legally mandated period of 45 days post the election notification. Additionally, the petitioner failed to provide necessary documents, including proof of service to the respondents, and did not verify the petition on oath. The court highlighted that compliance with procedural requirements is essential for the maintainability of election petitions. As a result, the petition was dismissed, reinforcing the importance of adhering to legal stipulations in electoral processes. This case underscores the critical nature of timely and correctly filed election petitions in maintaining the integrity of electoral processes. Keywords such as 'Election P... |
| 2015 SLD 3043 = 2015 PLC 793 | Writ Petition No. 19918 of 2014 , decided on 24.02.2015 | In the case of Dr. Khalil ur Rehman vs. Government of Punjab, Lahore High Court addressed the constitutional petition challenging the appointment of a Professor of Pathology at Allama Iqbal Medical College. The petitioner argued that the appointee lacked the necessary qualifications. However, the court found that the appointee was duly qualified and confirmed by the Pakistan Medical and Dental Council. The court emphasized the importance of clean hands in legal proceedings, noting that the petitioner had personal motives for the challenge. The decision reaffirmed the authority of regulatory bodies in determining eligibility for civil service positions and highlighted the limitations of judicial review in employment matters governed by specific legislation. The ruling serves as a precedent in matters involving professional qualifications and the integrity of selection processes in educational institutions.... |
| 2014 SLD 1944, (2014) 368 ITR 424 | I.T.T.A. No. 64 of 2000 , decided on 17.06.2014 | The case revolves around the appeal filed by Srinivasa Ferro Alloys Ltd. against the order of the Income Tax Appellate Tribunal regarding block assessments under the Income Tax Act. The primary contention was whether amounts already disclosed in regular income tax returns could be classified as undisclosed income during a block assessment. The court ruled that such amounts could not be treated as undisclosed income, emphasizing that only evidence uncovered during a search could justify such classification. The case also addressed the deductibility of certain expenditures not recorded in the books, which the court ultimately ruled against the appellant. This case highlights critical aspects of tax law, particularly concerning block assessments and the treatment of undisclosed income, making it significant for tax practitioners and businesses navigating tax compliance.... |
| 2005 SLD 255, 2005 PTD 1590 | Spl. Sales Tax Appeals Nos. 210 and 173 of 2003 , decided on 06.04.2005 | In the case of Sindh High Court's Spl. Sales Tax Appeals Nos. 210 and 173 of 2003, the court dealt with issues surrounding the Sales Tax Act of 1990, specifically Section 47. The appeals arose from a common order issued by the Customs, Excise and Sales Tax Appellate Tribunal, Karachi. The court emphasized the importance of ensuring that both parties had the opportunity to present new facts and legal questions. The decision followed a precedent established by the Supreme Court regarding a similar dispute involving Caltex Oil (Pakistan) Ltd. The court's ruling not only set aside the previous order but also ensured that the Tribunal would reconsider the case with due diligence and fairness, thereby reinforcing the principles of justice and accountability in tax matters. This case highlights the critical role of judicial oversight in administrative decisions, particularly in the context of sales tax disputes, ensuring that taxpayer rights are protected while upholding the law.... |
| 2011 SLD 6511 = 2011 PCRLJ 798 | Criminal Bail Applications Nos. 731 and 734 of 201 , decided on 03.01.2011 | In the case of Habib Ahmed vs. The State, the Sindh High Court addressed serious allegations against the applicant, including unlawful entry into the complainant's home and threats of violence. The court evaluated the evidence, including the nature of the complaint from a widow who reported intimidation and illegal dispossession. The decision underscored the importance of the sanctity of the home, especially for vulnerable individuals, and the critical role of the law in protecting such rights. The court's ruling reinforces the notion that pre-arrest bail must be carefully considered in cases involving potential criminal intimidation and significant financial disputes. Key legal principles were applied, distinguishing between pre-arrest and post-arrest bail criteria, which are essential for maintaining judicial integrity. This case serves as a significant reference point for future similar cases, emphasizing the protection of individual rights against unlawful actions. Keywords: Crimin... |
| 2008 SLD 129, 2008 PTD 848 | Complaint No.306 of 2004 , decided on 18.06.2004 | The case involves a complaint filed by Ahmed Munir against the Secretary of the Revenue Division regarding the non-payment of an income tax refund. The complainant, a resident of Kohistan, executed contracts with the Frontier Works Organization but faced tax deductions under the Income Tax Ordinance, 1979, which the Ombudsman deemed inapplicable to his area. The ruling highlighted the principles of tax law as they relate to jurisdiction and business connections, emphasizing that the complainant had no taxable income in Pakistan. The decision underscores the importance of understanding local tax laws, especially for residents in Federally Administered Tribal Areas (FATA) and Provincially Administered Tribal Areas (PATA). Keywords: Income Tax Ordinance, tax refund, jurisdiction, Federal Tax Ombudsman, Kohistan, business connection, maladministration.... |
| 2014 SLD 2639 = 2014 PLC 183 | Writ Petitions Nos.2209 to 2214 of 2013 , decided on 09.10.2013 | In the case involving the Bank of Khyber and employees seeking regularization, the Peshawar High Court addressed crucial legal principles regarding concessions made by counsel. The court ruled that any statement made by advocates without explicit instructions from their clients is ineffective in altering the legal rights of the parties. This case highlights the importance of proper legal representation and the adherence to procedural justice in labor disputes. The court's decision reinforces the significance of client-counsel communication in legal proceedings, ensuring that rights are not forfeited inadvertently. The ruling serves as a precedent in labor law, emphasizing that courts must rely on the law and facts, rather than unverified assertions by legal representatives. This case is essential for understanding the implications of counsel's actions in legal contexts, especially in labor relations.... |