Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2024 SLD 3947, 2024 PLJ 29 | C.P. Nos. D-1255 of 2020, D-2950, D-3009, D-3024, , decided on 13.10.2022 | This case, adjudicated by the Sindh High Court, involved multiple petitions concerning the denial of pensionary benefits to retired government employees. The court found that the petitioners had a legal right to their pensions under the Constitution of Pakistan, specifically referencing Articles 9 and 199. The ruling highlighted the socio-economic implications of withholding pensions and reinforced the principle that pension is not merely a bounty but a rightful entitlement accrued through years of service. The court ordered the establishment of a committee to resolve the pension claims of the petitioners within a month, ensuring that any delays in payment are addressed and that the rights of the retired employees are upheld. This case serves as a critical reminder of the obligations of government entities towards their retired employees and the legal frameworks that protect such rights.... |
| 1964 SLD 3, 1964 PLD 236 | Civil Appeal No. 60 of 1962 , decided on 06.02.1964 | This case revolves around the legal proceedings concerning the administration and confirmation of sales of evacuee properties under the Pakistan (Administration of Evacuee Property) Act, 1957. The Supreme Court of Pakistan addressed the jurisdiction of the Custodian and confirmed that the powers granted to him are broad, allowing him to make final decisions regarding the transfer and management of evacuee properties. The case highlights the balance between administrative discretion and legal recourse available to affected parties, emphasizing that decisions made in good faith and within the legal framework are not easily overturned. This case is pivotal for understanding the legal landscape surrounding evacuee property management in Pakistan, particularly in the context of refugee rehabilitation and property rights. The court's decision reinforces the importance of the Custodian's role in ensuring fair distribution and management of properties, which are critical for the economic stabi... |
| 2019 SLD 726, 2019 LHC 1245, 2019 PTD 1124, (2019) 119 TAX 529, 2019 PTCL 712 | WP No. 14138 of 2019 , decided on 23.04.2019 | In the case of WP No. 14138 of 2019, the Lahore High Court addressed the legality of actions taken by the Federation of Pakistan under the Income Tax Ordinance, 2001, specifically concerning Section 175. The petitioner, Yasir Broast, challenged the seizure of his business records, computers, and accounts, arguing that the raid was conducted without lawful authority or proper justification. Justice Ayesha A. Malik emphasized the necessity for governmental bodies to adhere to due process and justified the court's decision to return all confiscated materials to the petitioner. This case serves as a critical reminder of taxpayer rights and the importance of compliance with legal protocols in tax enforcement actions. It underscores the need for transparency and accountability in governmental operations related to taxation, making it a significant ruling in the realm of tax law in Pakistan. Keywords: Income Tax Ordinance, taxpayer rights, Lahore High Court, due process, tax enforcement.... |
| 1988 SLD 2634, 1988 SCMR 1452 | Criminal Appeals Nos.113, 114, 224 and 225 of 1987 , decided on 02.08.1987 | This case involves the Supreme Court of Pakistan's review of several criminal appeals concerning the grant of bail under the Criminal Procedure Code and Penal Code. The petitioners were initially denied bail by the Lahore High Court despite being found innocent by police. The Supreme Court scrutinized the High Court's reliance on non-eye witness statements and its substitution of the police's opinion. The decision emphasizes the importance of due process in bail applications, particularly in cases with serious charges such as murder under section 302 of the Penal Code. The Supreme Court's ruling not only granted bail to the petitioners but also reinforced the principle that judicial decisions should be based on sound evidence and not on erroneous interpretations of the law. This case highlights key legal principles regarding bail and the procedural rights of the accused, making it a significant reference in criminal law jurisprudence.... |
| 1989 SLD 736, 1989 SCMR 751, 1989 SLD 1292 | Civil Petition No.79-R of 1988 , decided on 10.12.1988 | This case discusses the legal principles surrounding disciplinary actions taken against civil servants under the Punjab Civil Servants (Efficiency and Discipline) Rules, 1975, and the Constitutional provisions that govern such actions. The Supreme Court of Pakistan granted leave to appeal to the petitioner, TALIB HUSSAIN, to review whether the inquiry was conducted by a competent officer and if the penalty imposed was lawful, as per Article 212(3) of the Constitution of Pakistan, 1973. The case emphasizes the importance of following proper legal procedures in administrative inquiries and highlights the role of the judiciary in upholding the rights of individuals against arbitrary decisions. Keywords: Supreme Court, Pakistan, civil servants, disciplinary actions, legal principles, due process.... |
| 2001 SLD 527, 2001 PTD 3377, (2001) 249 ITR 793 | Civil Appeal No. 3050 of 1982 , decided on 24.07.1997 | In the landmark case of English Electric Co. Ltd. vs. Commissioner of Income Tax, the Supreme Court of India addressed the complexities surrounding income tax deductions under the Indian Income Tax Act, 1961. The case revolved around the interpretation of Section 80E, which pertains to deductions for profits and gains from priority industries. The Madras High Court had previously ruled that losses from non-priority industries should be deducted before calculating the eligible profits from priority industries. However, the Supreme Court overturned this decision, ruling that such losses should not impact the deductions available for profits from priority industries. This ruling not only provided clarity on the application of Section 80E but also expanded the scope of relief available to taxpayers engaged in priority industries, thereby fostering a more favorable environment for business growth and investment in these sectors. The decision has significant implications for income tax law a... |
| 2014 SLD 844 = 2014 PTD 765 | Special Customs Reference Application No.58 of 201 , decided on 29.01.2012 | The case revolves around the Customs Act, 1969, specifically addressing the legal status of a Toyota Land Cruiser Jeep alleged to be smuggled. The Sindh High Court examined the evidence presented by the applicant, who argued that the vehicle was legally imported and that all duties were duly paid. The court found that the Customs authorities had not adequately substantiated their claims of smuggling, particularly after 14 years of lawful registration. The ruling emphasized the importance of proper documentation and the burden of proof under Section 187 of the Customs Act, which shifts to the authorities once the applicant provides credible documentation. This case underscores key issues in customs law, including the handling of import documents and the responsibilities of regulatory authorities. The court's decision serves as a precedent for similar cases involving vehicle registration and customs compliance, highlighting the critical need for thorough verification of import documents ... |
| 1993 SLD 223, 1993 SCMR 39 | Civil Appeal No.263-K of 1991 , decided on 18.05.1992 | This case involves the interpretation of the Income Tax Ordinance, 1979 and specifically the provisions of Circular 9 of 1985 regarding set off against income for investments in Special National Fund Bonds. The Supreme Court examined whether the assessment orders had been finalized, ruling that ongoing appeals meant the assessments were not final. The court's decision confirmed that taxpayers could claim benefits under the law, promoting compliance and the conversion of black money into legitimate income. This case is significant for its implications on tax law and the rights of taxpayers in Pakistan, particularly in relation to the treatment of investments in government bonds. Keywords include Income Tax Ordinance, set off, Special National Fund Bonds, tax compliance, legal proceedings, and tax benefits.... |
| 2009 SLD 2630, (2009) 314 ITR 177 | CIVIL APPEAL No. 2939 OF 2006 , decided on 08.05.2009 | In the case of CIVIL APPEAL No. 2939 OF 2006, the Supreme Court of India addressed critical issues surrounding the interpretation of Section 43B of the Income-tax Act, 1961, particularly regarding the treatment of unpaid dues and bank guarantees. The case arose from the Rajasthan High Court's decision, which the Supreme Court reviewed. The court established that a bank guarantee does not constitute actual payment necessary for deductions under Section 43B. The ruling clarified that fees related to bottling rights under the Excise Act are not classified as taxes or fees but as considerations for governmental approvals, hence they are exempt from Section 43B's stipulations. This decision highlights the importance of understanding the nature of expenditures and their classifications under tax law, which is crucial for legal practitioners and businesses involved in tax compliance and litigation. The case is significant for tax law practitioners, providing clarity on how the courts interpre... |
| 2011 SLD 2641 = (2011) 334 ITR 290 | I. T. A. No. 18/Chandi/2001 , decided on 31.10.2007 | In the case of Hazari Lal vs. Commissioner of Income Tax, the Punjab and Haryana High Court examined the appeal regarding the block assessment under Section 158B of the Income-tax Act, 1961. The appeal arose from an order dated October 31, 2007, by the Income-tax Appellate Tribunal, which confirmed the addition of Rs. 3,18,000 to the assessee's undisclosed income based on seized documents. The court found that the assessee failed to provide a satisfactory explanation for the discrepancies noted in the seized documents, which included various miscellaneous items. The court ruled that the concurrent findings of the Assessing Officer, Commissioner (Appeals), and Tribunal did not reveal any errors or perversity, thus dismissing the appeal. This case emphasizes the importance of providing credible explanations in tax assessments and highlights the rigorous scrutiny applied by tax authorities in cases of undisclosed income. Key legal terms include block assessment, undisclosed income, and th... |
| 2018 SLD 1594, 2018 PLC 580 | Writ Petitions Nos. 16223, 13669 and 13664 of 2014 , decided on 30.11.2017 | This case involves several writ petitions filed by employees of the Punjab Education Foundation challenging their termination from service. The Lahore High Court addressed key legal principles regarding the authority of the managing director to terminate contract employees and the applicability of the Punjab Education Foundation (Contract Appointment) Rules, 2006. The court found that the petitioners had accepted their employment under these rules, which conferred no right to regularization or permanent employment. The decision emphasized the contractual nature of their appointments and upheld the managing director's authority to terminate their services without further approval. The ruling has implications for employment rights within statutory bodies and the interpretation of contractual employment terms, especially in the context of public sector organizations in Pakistan. The case underscores the importance of understanding the legal framework governing employment in autonomous sta... |
| 2016 SLD 687, 2016 PLC 637 | Writ Petition No. 7606 of 2011 , decided on 15.10.2014 | In the case of Faqir Masih vs. Joint Secretary (Admn.) and another, the Lahore High Court addressed the issue of the removal of the petitioner from service under the Removal from Service (Special Powers) Ordinance, 2000. The petitioner was accused of being absent from duty for 66 days and was subjected to a major penalty without a proper inquiry. The Court found that the competent authority had failed to provide sufficient evidence and did not follow the necessary procedures as outlined in the law. This case highlights the importance of due process and the need for disciplinary actions to be proportional to the alleged misconduct. The ruling reinforces the principle that an appellate authority must independently assess the case and provide a reasoned judgment rather than simply endorsing the findings of the lower authority. This case serves as a critical reminder of the legal standards required in employment disciplinary matters, particularly in the context of public service. Keywords:... |
| 2004 SLD 2867, 2004 PCRLJ 143 | Bail Cancellation Application No. 617 of 2003 , decided on 25.08.2003 | In the case of Bail Cancellation Application No. 617 of 2003, the Peshawar High Court examined the application to cancel bail based on a complex interplay of witness statements and legal provisions under the Criminal Procedure Code and the Penal Code. The court highlighted the importance of reasonable doubt in criminal proceedings, asserting that if there is any uncertainty regarding the accused's participation in the alleged crime, it is imperative to provide the accused with the benefit of the doubt. The case underscores the significance of the legal principle that an accused should not be deprived of bail unless there are compelling reasons to do so. The court's decision reinforces the necessity of robust evidence and credible witness testimonies in criminal cases, ensuring that the rights of the accused are upheld. This ruling serves as a crucial reference for future cases involving bail applications, emphasizing the balance between the rights of the accused and the interests of ju... |
| 2013 SLD 2022, 2013 PDS 1700 | Customs Appeal No. 133/2013 , decided on 24.06.2013 | In the case of Customs Appeal No. 133/2013, the Appellate Tribunal Inland Revenue addressed the importation of 350 pistols, specifically the model Zigana-63. The case revolved around the classification of these pistols as either semi-automatic or automatic under the Customs Act, 1969. The Tribunal analyzed various reports from forensic experts and armaments authorities, concluding that the pistols were indeed semi-automatic based on their current configuration and design. The decision underscored the importance of accurate classification in customs law and the implications of mis-declaration for importers. The Tribunal's ruling emphasized adherence to the Import Policy Order and the legal obligations of customs authorities. This case highlights critical aspects of customs regulation, the legal definitions of firearm classifications, and the procedural correctness required in customs adjudications.... |
| 2023 SLD 463, 2023 PCRLJ 169 | Writ Petition No. 39042 of 2019 , decided on 08.12.2022 | This case involves a writ petition filed by Shoukat Ali against the I.G. Prisons and others concerning the interpretation of punitive laws under the Criminal Procedure Code (V of 1898), the Pensions Act, 1871, and the Anti Terrorism Act, 1997. The Lahore High Court ruled in favor of the petitioner, allowing for a concurrent sentence due to the significant time already served. The judgment underscores the principle of liberty within the criminal justice system, emphasizing that interpretations limiting personal freedom must be construed strictly. The case references several precedents that support the notion of concurrent sentencing in instances of hardship, asserting that the judicial discretion ought to be exercised favorably towards the accused. This ruling is significant as it balances the scales of justice, demonstrating a compassionate approach to sentencing in light of the accused's prolonged imprisonment.... |
| 1997 SLD 114, 1997 PTD 889, (1996) 218 ITR 438, (1996) 75 TAX 82 | Civil Appeals Nos. 1116(NT) of 1979, 1196(NT) OF 1 , decided on 19.01.1996 | The case revolves around the interpretation of section 81 of the Income Tax Act, 1961, which provides tax exemptions for cooperative societies engaged in banking. The Supreme Court of India dealt with appeals arising from decisions regarding the taxability of interest earned on Government securities held as a reserve fund by the Madhya Pradesh Cooperative Bank. The bank claimed exemption under section 81, arguing that the interest constituted income from banking activities. However, the court held that since the reserve funds could not be utilized for operational activities and were earmarked for specific contingencies, the interest did not qualify for exemption. The decision reinforces the understanding that tax exemptions under the Income Tax Act are strictly limited to income derived from the banking operations of a cooperative society. This ruling has significant implications for cooperative banks and their financial operations, highlighting the necessity for compliance with regula... |
| 2017 SLD 2972 = 2017 CLD 1659 | Suit No. B-2 of 2014 , decided on 26.07.2017 | In the case of Pak Oman Investment Company Limited vs. Cresox (Pvt.) Limited, the Sindh High Court addressed significant issues related to the Financial Institutions (Recovery of Finances) Ordinance, 2001. The plaintiff sought recovery of Rs. 162,344,199 along with liquidated damages and costs, stemming from various finance facilities availed by the defendant. The court's decision underscored the necessity for specificity in legal defenses, particularly in financial disputes where accurate account statements are crucial. The ruling clarified that general assertions are insufficient and emphasized the binding nature of repayment schedules as integral to financial agreements. The court also reaffirmed the constitutional right to a fair trial, aligning it with the procedural requirements of the ordinance, thereby ensuring that defendants cannot bypass statutory obligations under the guise of seeking fairness. This case serves as a critical reference for financial recovery litigation, high... |
| 2000 SLD 602 = 2000 PTCL 72 | Customs Appeal No. 7(01)/IB/89 , decided on 30.01.1999 | In the case of M/S. PEL APPLIANCES LIMITED vs. Collector of Customs & Central Excise, the Appellate Tribunal Inland Revenue reviewed the entitlement of the appellants to exemptions under the Customs Act, 1969. The Tribunal found that the appellants had been unjustly denied these exemptions despite holding a valid Capacity Certificate. The Customs authorities had reported that the appellants received a refund amount of Rs. 1,61,10,596 illegally, which led to the reopening of their case. The Tribunal determined that the appellants had complied with all conditions necessary for the exemption under S.R.O. 108(I)/95, and the delay in receiving the Capacity Certificate should not impede their entitlement to relief. The ruling reinforced the principle that technicalities should not bar justice, as supported by established case law. This case underscores the importance of timely processing by authorities and the need for fair application of laws to industrial entities seeking concessions under... |
| 1964 SLD 372 = (1964) 53 ITR 11 | WRIT PETITION Nos. 191 AND 204 TO 207 OF 1963 , decided on 17.07.1963 | This case revolves around the interpretation of the Income Tax Act, specifically sections 35(5) of the 1922 Act and 155 of the 1961 Act, concerning the rectification of tax assessments. The petitioner contested the additional assessments imposed by the Income Tax Officer (ITO) regarding his income and the share income of his minor sons. The High Court emphasized the importance of finality in tax assessments, ruling that the ITO could not amend previous assessments without proper jurisdiction. The decision reinforces the legal principle that retroactive application of tax laws must be explicitly stated by the legislature. This case highlights critical issues surrounding tax law, statutory interpretation, and the rights of taxpayers, making it a significant reference point for future tax litigation.... |
| 1980 SLD 1168, (1980) 125 ITR 270 | IT REFERENCE No. 370 OF 1975 , decided on 23.11.1978 | This case revolves around the validity of reassessment proceedings conducted under section 8(b) of the Companies (Profits) Surtax Act, 1964. The Income-tax Officer initially included dividend reserves in the assessment for the assessment year 1965-66 but later excluded them in subsequent reassessments without any new information or change in law. The Tribunal upheld the ITO's action, but the High Court found the reassessment invalid, emphasizing that a mere change of opinion does not constitute valid grounds for reopening an assessment. This case is significant for its implications on the principles governing reassessment proceedings in tax law, particularly regarding the necessity of new information for valid reassessments.... |
| 2013 SLD 668 = 2013 CLC 370 | D-3969 of 2011 , decided on 20.09.2012 | In the case of Mst. Rukhsana vs. Province of Sindh, the Sindh High Court addressed issues of inheritance and succession under Islamic law and the Succession Act of 1925. The case arose after the death of Munir Ahmed Sheikh, a police inspector, who left behind multiple heirs including a widow and children from two marriages. The petitioner, Rukhsana, attempted to claim benefits and dues amounting to Rs. 8,81,763 based on a Succession Certificate that did not disclose all legal heirs. The court found that her claim was invalid due to the concealment of facts and ordered the proper distribution of assets among all legal heirs. This case underscores the importance of transparency and fairness in succession matters, particularly under Islamic law, where all heirs must be acknowledged and compensated according to their rightful shares.... |
| 1988 SLD 2922, 1988 SCMR 47 | Civil Petition for Special Leave to Appeal No. K-3 , decided on 08.09.1987 | This case, decided by the Supreme Court of Pakistan, revolves around a civil petition for special leave to appeal regarding a tenant's eviction on grounds of default in rent payment. The Supreme Court's decision emphasizes the importance of evaluating the tenant's history regarding rent payments and the landlord's responsibilities in issuing receipts. The ruling allowed the tenant to appeal the eviction order, stressing that his efforts to avoid default were significant. This case underscores key issues in landlord-tenant relationships under the Sindh Rented Premises Ordinance and the constitutional protections available to tenants, providing critical insights into the legal obligations of both parties involved. Keywords include 'tenant rights', 'eviction process', 'landlord responsibilities', and 'rental agreements'.... |
| 1982 SLD 31, 1982 PTD 102 | Application No. 11 of 1973 , decided on 24.06.1980 | In the landmark case of Application No. 11 of 1973, the Supreme Court of Bangladesh addressed critical issues surrounding the Income Tax Act of 1922 and the Income Tax Rules of 1922. The case arose from an appeal by the Commissioner of Income Tax regarding the validity of a self-assessment made under the self-assessment procedure. The court emphasized the necessity for proper procedural compliance before any adverse tax decisions are made against the assessee. The ruling clarified that the Income Tax Officer must follow the first proviso of Rule 46, allowing the taxpayer the chance to correct any discrepancies in their tax filings before a final assessment is determined. This case highlights the balance between tax authority powers and taxpayer rights, ensuring that tax assessments are conducted fairly and justly. The implications of this ruling are significant for future tax assessments and underscore the need for tax authorities to adhere to established legal processes in the executi... |
| 1998 SLD 944, 1998 SCMR 2586 | Civil Miscellaneous Applications Nos. 259, 537 and , decided on 15.06.1998 | This case involves several civil miscellaneous applications before the Supreme Court of Pakistan, concerning the extension of time for the disposal of civil suits originally assigned to Additional District Judge Ch. Asad Raza. The court addressed the delays caused by various proceedings and emphasized the need for a prompt resolution. The decision highlights the inherent powers of the Supreme Court under its rules to direct the handling of cases and ensure justice is served efficiently. The court's ruling reinforces the principle that presiding officers must maintain neutrality and inspire confidence in their conduct, as they navigate complex legal disputes involving multiple parties and appeals. This case underscores the significance of timely judicial interventions to uphold the rule of law and facilitate the administration of justice, particularly in civil matters where prolonged litigation can adversely affect the parties involved.... |
| 2005 SLD 1943, 2005 PLD 204 | Jail Criminal Appeal No. 577 of 2004 , decided on 24.05.2005 | In the case of Rizwanullah vs. The State, the Peshawar High Court addressed the principles of criminal law related to the burden of proof and the requirement for the prosecution to establish guilt beyond a reasonable doubt. The appellant, Rizwanullah, was previously convicted by the trial court for attempted murder under sections 324 and 34 of the Penal Code. However, upon appeal, the High Court found that the evidence presented was insufficient and flawed. Witness testimonies were deemed unreliable, and critical aspects of the case were overlooked by the trial court. The acquittal highlights the importance of rigorous evidence evaluation in criminal trials and the protection of the rights of the accused. This case underscores the legal standards necessary for conviction and the judicial system's role in ensuring justice. The decision serves as a reminder of the necessity for credible evidence and the significance of doubt in favor of the defendant, reinforcing the principle that it is... |
| 2021 SLD 2231, 2021 PLJ 216 | Crl. P. Nos. 742-L and 629-L of 2019 , decided on 21.01.2021 | This case revolves around the acquittal of Muhammad Idrees, who was previously convicted for murder under the Pakistan Penal Code. The Supreme Court's ruling highlighted the importance of reliable evidence and the role of the court in assessing the credibility of witness testimonies. The judgment underscored that the police's opinion on guilt is not admissible in court, reinforcing the principle that only the judiciary can determine guilt or innocence. The case illustrates the complexities of criminal proceedings and the necessity for thorough investigations. By focusing on the discrepancies between witness accounts and medical reports, the court upheld the standards of justice, ensuring that no individual is wrongfully convicted without substantial proof. Keywords such as 'murder acquittal', 'Supreme Court Pakistan', 'criminal justice', 'Pakistan Penal Code', and 'evidence in court' are emphasized for SEO optimization, given their relevance and search frequency in legal discourse.... |
| 2022 SLD 3258, 2022 PCRLJ 1657 | Criminal Miscellaneous No. 49770-B of 2021 , decided on 30.09.2021 | This case revolves around the allegations against Bilal Moeen Butt for issuing a dishonoured cheque amounting to Rs.32,88,535/-. The Lahore High Court evaluated the circumstances surrounding the issuance of the cheque and the established business relationship between the petitioner and the complainant. The court emphasized the need for further inquiry into the petitioner's intentions at the time of issuing the cheque. The decision highlighted the legal standards for granting bail in cases where the alleged offence does not fall under prohibitory clauses, ultimately leading to the approval of post-arrest bail. This case underscores the importance of assessing the context of financial transactions and the intentions behind cheque issuance in legal proceedings involving dishonesty and fraud. In the context of bail applications, the court's focus on the need for further inquiry reflects a balanced approach to justice, considering both the rights of the accused and the interests of the comp... |
| 2020 SLD 2108, 2020 PLD 831 | F.A.O. No. 242 of 2010 , decided on 02.05.2019 | In the case of F.A.O. No. 242 of 2010, the Lahore High Court addressed the issue of a decree sheet that failed to include a granted relief of possession. The court emphasized the importance of accuracy in the preparation of decrees, aligning them with the corresponding judgments as mandated by law. The ruling underscored the principle that the act of the court should not disadvantage any party, and the court has an inherent power to correct its own mistakes. The decision illustrates the court's commitment to upholding justice and ensuring that procedural errors do not impede rightful claims. This case highlights the significance of proper legal representation and the adherence to procedural norms in civil litigation, making it a critical reference for similar matters in the future.... |
| 2020 SLD 1357, 2020 YLR 938 | Criminal Revision Petition No. 8 and Criminal Misc , decided on 27.09.2019 | In the Supreme Court case of Criminal Revision Petition No. 8 and Criminal Miscellaneous Petition No. 48 of 2019, the court addressed the validity of a trial court's decision to deny a request for local inspection under Section 539-B of the Criminal Procedure Code. The petitioners sought local inspection to aid in the appreciation of evidence concerning serious charges under the Penal Code, including murder and rioting. The trial court's order was upheld by the High Court and subsequently appealed to the Supreme Court. The Supreme Court found that the trial court had acted within its discretion, supported by the fact that significant time had elapsed since the occurrence, which would have altered the relevant locale. The court concluded that the existing evidence provided by witnesses present at the scene was sufficient for a fair trial and did not warrant local inspection at this late stage. This case illustrates the importance of judicial discretion in evidentiary matters within crim... |
| 2000 SLD 890, 2000 SCMR 1055, 2000 SLD 1302 | Civil Petition for Leave to Appeal No.330-L of 199 , decided on 30.12.1999 | This case revolves around a petition for leave to appeal concerning the Specific Relief Act and the performance of a contract to sell land. The Supreme Court of Pakistan examined the facts where the respondent, Mirza Muhammad Anwar Beg, sought specific performance of an agreement to sell land that was not executed by the petitioners despite payments made. The court determined that the concurrent findings of the lower courts, which ruled that the respondent had fulfilled his obligations under the contract, were correct. The judgment emphasized the importance of timely payments and the behavior of the parties involved in the contract. The court's decision reinforces the principle that the essence of time in contractual agreements must be respected. The final ruling dismissed the leave to appeal, affirming the lower courts' decisions and underscoring the specific performance of contractual obligations. Keywords: Specific Relief Act, contract performance, Supreme Court of Pakistan, land sa... |
| 2009 SLD 1289 = 2009 PTD 1702 | Sales Tax Reference Application No.1 of 2009 , decided on 16.06.2009 | In the case of Messrs ALTECHNIQUE CORPORATION OF PAKISTAN LTD. vs. ADDITIONAL COLLECTOR ADJUDICATION, the Islamabad High Court addressed the issue of whether the gamma sterilization services provided by the petitioner constituted manufacturing under the Sales Tax Act. The court determined that the sterilization process did not result in a distinct product nor did it transform the medical items in a way that would classify the activity as manufacturing. The ruling clarified that only taxable supplies made in the course of a taxable activity are subject to sales tax. The decision further reinforced the legal definitions within the Sales Tax Act, particularly sections concerning 'manufacture' and 'supply', highlighting that the mere provision of sterilization services does not incur sales tax liabilities. This case is significant for businesses involved in similar activities, as it delineates the boundaries of taxable services versus manufacturing, guiding future compliance with sales tax... |
| 1992 SLD 625, 1992 SCMR 1109 | Civil Appeal No.19/K of 1985 , decided on 16.06.1991 | This case revolves around a civil appeal concerning a property dispute where the plaintiffs, Noor Sons, sought possession of a plot from Abdul Quddus Bihari. The Supreme Court assessed whether a decree based on a compromise could be set aside due to lack of notice to a defendant in possession. The court ruled that the absence of notification to the defendant violated due process, thus justifying the High Court's decision to annul the consent decree. This case highlights the importance of procedural fairness in civil proceedings and the necessity of notifying all parties involved, especially those in possession of disputed property. Keywords: property law, consent decree, procedural fairness, civil procedure code, Supreme Court of Pakistan.... |
| 1972 SLD 450, (1972) 83 ITR 1 | IT REFERENCE No. 30 OF 1963 , decided on 19.01.1971 | This case discusses the treatment of business losses within the framework of the Income-tax Act, 1961. The primary issue was whether the assessee, Karsondas Ranchhoddass, was engaged in a legitimate trading business in shares, allowing him to claim a loss as a business expense. The Bombay High Court emphasized the importance of considering the continuity of business activities, even in cases of inactivity. The court ruled that the previous assessments, where the assessee was recognized as a dealer in shares, were significant evidence supporting the claim. The ruling reinforces the principle that long intervals of inactivity do not necessarily terminate a business relationship, provided there is evidence of intent to resume operations. This case underscores the complexities involved in categorizing losses in income tax law, and the necessity for courts to consider the totality of the circumstances surrounding an assessee's business operations. Keywords include income tax, business loss,... |
| 1993 SLD 1269, 1993 PLC 355 | Appeal No. 220 of 1992 , decided on 23.11.1992 | This case revolves around the termination of an employee from the Employees' Old-Age Benefits Institution and the subsequent appeal regarding the maintainability of his grievance petition. The key legal principles involved include the applicability of the Industrial Relations Ordinance and the Standing Orders Ordinance to the institution. The tribunal ruled that the institution was functioning as an 'industry' and was therefore subject to the relevant labor laws. The employee's termination was deemed unlawful due to a lack of proper procedure and failure to provide adequate notice or reason for dismissal. The case highlights crucial aspects of employment law, including the rights of probationary employees and the obligations of employers to adhere to statutory regulations. This decision serves as a critical reference for future cases involving labor disputes in similar contexts.... |
| 2020 SLD 1621, 2020 1442 | Criminal Appeal No. (s) 49 of 2019 , decided on 31.10.2019 | In the case of Muhammad Wali vs. The State, the Balochistan High Court addressed serious concerns regarding the prosecution's handling of evidence under the Control of Narcotic Substances Act, 1997. The appellant, Muhammad Wali, was convicted for possession of 10 kilograms of charas, but the court identified significant procedural failures, including a six-hour delay in FIR registration and an eleven-day delay in sending the sample for forensic analysis. These delays raised doubts about the integrity of the evidence and the credibility of the prosecution's case. The court highlighted that under Rule 4(2) of the Control of Narcotic Substances (Government Analysts) Rules, 2001, the analysis should occur within 72 hours of seizure. The court's decision to acquit Wali underscores the importance of timely and proper procedural adherence in narcotics cases, ensuring that defendants are afforded fair trials. This case serves as a critical reminder of the standards required in drug-related pro... |
| 1995 SLD 374 = 1995 SCMR 1497 | Criminal Petition for Leave to Appeal No. 13/S of , decided on 16.04.1995 | In the case of Nazar Muhammad vs. The State, the Supreme Court of Pakistan addressed the conviction of Nazar Muhammad for violating the Prohibition (Enforcement of Hadd) Order, 1979. The petitioner was found in possession of a significant quantity of foreign liquor, leading to his trial and subsequent conviction. The appeal was based on claims of enmity against the recovery witnesses, which the court found unsubstantiated. The decision emphasizes the importance of credible witness statements in criminal cases, particularly in drug and alcohol-related offenses. This case highlights key legal principles regarding the burden of proof and the role of witness credibility in securing convictions. Keywords such as 'Prohibition Order', 'Supreme Court of Pakistan', and 'criminal appeal' are trending in legal discussions, making this case relevant for those studying criminal law and enforcement in Pakistan.... |
| 2009 SLD 309 = 2009 PLD 546 | Writ Petition No. 5724/Q of 2009 , decided on 09.04.2009 | In the case of Writ Petition No. 5724/Q of 2009, the Lahore High Court addressed a constitutional petition seeking the quashment of an F.I.R. related to alleged abduction and Zina under section 365-B of the Pakistan Penal Code. The petitioner, Zarjuma alias Jamna Bibi, argued that the allegations were false and that the alleged abductee, Mst. Zarina Mai, had willingly married Sardar Khan. The court's judgement emphasized the importance of a woman's autonomy in marriage, particularly under Muhammadan law, where an adult woman's consent is paramount. The court found that the prosecution's case was baseless and that the Nikahnama's validity could not be challenged once admitted by the involved parties. This case is a significant reference point for future cases regarding marriage consent and the legal standing of Nikah in Pakistan.... |
| 1990 SLD 1525, 1990 PLC 704 | Revision No. LHR-145 of 1989 , decided on 10.10.1989 | This case revolves around the promotion and demotion of employees under the Industrial Relations Ordinance, 1969. The Labour Appellate Tribunal of Punjab dealt with a grievance petition filed by respondent No. 4, who claimed seniority over the petitioner. The Tribunal concluded that the promotion of the petitioner was valid as there was no stay order in place at the time of the promotion. The case emphasizes the importance of proper legal procedures and the necessity of obtaining stay orders when disputes arise regarding promotions and demotions in the workplace. It serves as a critical reference for understanding employee rights and the legal frameworks governing labor relations in Pakistan. Key phrases include 'Industrial Relations Ordinance', 'promotion disputes', and 'legal jurisdiction', making the case relevant for labor law practitioners and HR professionals.... |
| 2003 SLD 416 = 2003 PLC 1296 | Writ Petitions Nos.12383, 17705, 23477, 9812 of 19 , decided on 20.02.2003 | This case involves multiple writ petitions filed against Lahore Electric Supply Company (LESCO) and Gujranwala Electric Power Company (GEPCO) by employees who were subjected to compulsory retirement, dismissal, and removal from service. The Lahore High Court ruled that the petitioners could not challenge the decisions under Article 199 of the Constitution, as the companies are commercial entities and not statutory corporations. The Court emphasized the applicability of the law of master and servant in this context and advised petitioners to seek damages through civil litigation. The decision highlighted the limitations of the Service Tribunals Act, 1973 concerning the jurisdiction over non-statutory corporations, reiterating that the orders passed by officials of these companies cannot be challenged in the Federal Service Tribunal. This case underscores the importance of understanding the nature of employment within commercial entities and the legal recourse available to aggrieved empl... |
| 1999 SLD 91, 1999 PTD 609, (1997) 225 ITR 421 | M C. C. No.373 of 1993 , decided on 13.08.1996 | This case revolves around the interpretation of section 80-P of the Income Tax Act, 1961, particularly concerning the eligibility of cooperative banks for special deductions. The Madhya Pradesh High Court examined the nature of income derived from various sources, including locker rent and interest on securities, concluding that certain incomes do not correlate with banking activities and thus are not exempt from taxation. The court's ruling clarifies the legal framework under which cooperative societies can claim deductions, ensuring that only income directly related to banking activities qualifies for such benefits. This case is significant for cooperative banks seeking to understand their tax obligations and the scope of exemptions available under the Income Tax Act.... |
| 1954 SLD 218 = (1954) 26 ITR 573 | This case revolves around the interpretation of agricultural income under the Income-tax Act, specifically sections related to exemptions for agricultural income. The primary issue was whether the ground rent received by Raja Bahadur Vishweshwara Singh from tenants, for land where shops were erected, constituted agricultural income. The court emphasized that mere intent or purpose of leasing the land for agriculture does not suffice; actual agricultural usage must be demonstrated to claim such exemptions. The ruling clarifies the need for concrete evidence of agricultural activities to qualify for tax exemptions in India, thereby impacting future cases involving agricultural income claims. Keywords: agricultural income, tax exemption, Income-tax Act, legal precedent, judicial interpretation.... | |
| 2018 SLD 2335, 2018 PLJ 269 | Civil Appeal No. 1703 of 2013 , decided on 25.01.2018 | In the case of Civil Appeal No. 1703 of 2013, the Supreme Court of Pakistan addressed the issue of whether a retired judge of the Sindh High Court could practice law before the same court. The appellant, S.M. Asif, argued that the constitutional bar imposed on judges who had served in a court only applied to subordinate courts and not to the High Court where he had served. The court, however, upheld the longstanding principle that prohibits retired judges from appearing as counsel in courts where they previously served to ensure the independence of the judiciary and avoid conflicts of interest. This ruling aligns with similar restrictions found in common law jurisdictions. The court's decision reinforces the importance of maintaining judicial integrity and public trust in the legal system, highlighting the necessity for clear boundaries concerning the professional conduct of judges after retirement.... |
| 2005 SLD 2640, (2005) 278 ITR 670 | IT REFERENCE No. 221 OF 1992 , decided on 24.03.2005 | In the landmark case of Commissioner of Income Tax v. Ramala Sahkari Chini Mills Ltd., decided by the Allahabad High Court on March 24, 2005, the court examined the nature of non-refundable deposits collected by a co-operative sugar mill from its member-cane growers. The central issue was whether these deposits could be classified as income for the assessment year 1981-82 under Section 28(i) of the Income-tax Act, 1961. The court found that the deposits, intended to be converted into shares, should not be considered trading receipts. The ruling emphasized the importance of understanding the context of such deposits within the framework of tax law. This case underscores the distinction between capital and revenue receipts, reinforcing the legal principle that not all amounts received by an entity constitute taxable income. The court's decision aligns with prior rulings, notably the Supreme Court's judgment in Siddheshwar Sahakari Sakhar Karkhana Ltd. v. CIT, which clarified that similar... |
| 2022 SLD 1136, 2022 SCMR 946 | Criminal Petition No. 577 of 2021 , decided on 11.11.2021 | This case revolves around the Supreme Court of Pakistan's decision regarding a petition for cancellation of bail granted in a criminal case involving serious allegations under sections of the Penal Code and the Criminal Procedure Code. The court critically analyzed the medical opinions presented by both the initial medical officer and a constituted Medical Board, highlighting the importance of qualifications and expertise in medical examinations. The ruling reinforced the legal principles surrounding pre-arrest bail and the standards for evaluating medical evidence in criminal proceedings. The case underscores the judicial system's commitment to ensuring that justice is administered fairly, particularly in cases involving significant injuries and potential fabrication of evidence. This decision serves as a precedent for future cases concerning medical opinions and the assessment of bail applications, emphasizing the necessity for a well-structured medico-legal framework in Pakistan.... |
| 1982 SLD 774, (1982) 133 ITR 75 | TAX CASE No. 538 OF 1976 , decided on 12.01.1981 | The case revolves around the interpretation of the Wealth-tax Act, 1957, specifically sections 2(m)(ii) and 5(1)(iv). The court examined whether the assessee could deduct the entire mortgage debt when only part of the house was exempt from wealth-tax. The ruling established that wealth-tax is assessed on net wealth, allowing for the entire mortgage debt to be deductible. This case is significant as it clarifies the treatment of debts secured on properties that have mixed tax implications, ensuring that taxpayers are not disadvantaged by the structure of the law. Keywords: Wealth-tax, net wealth, mortgage debt, tax exemption, Madras High Court.... |
| 1969 SLD 749, (1969) 20 TAX 23, 1969 PTD 114 | I.T.A. Nos. 1199, 1200 and 1201 of 1967-68 , decided on 02.07.1969 | The case involves the interpretation of the Income Tax Act, 1922, specifically the amendments made to Section 33 regarding the jurisdiction of the Income Tax Appellate Tribunal. The Tribunal determined that the amendments eliminated the ability to file direct appeals for assessment years preceding July 1, 1967. This decision was based on the understanding of the legislative intent behind the amendments and the legal definitions of pertinent terms. The ruling clarified that the appeals in question could not be heard due to the lack of jurisdiction, underscoring the importance of understanding legislative changes in tax law. The implications of this ruling are significant for taxpayers and legal practitioners, as it delineates the boundaries of appeal processes in income tax cases.... |
| 1985 SLD 794, 1985 SCMR 1422 | Criminal Appeal No. 96 of 1982 , decided on 10.03.1985 | In the case of Criminal Appeal No. 96 of 1982, the Supreme Court of Pakistan addressed significant issues surrounding common intention and the assessment of liability in criminal cases. The court reviewed the facts where the appellant, Pervaiz Akhtar, was involved in a violent incident leading to the deaths of two individuals, Faiz Alam and his son Safdar. The court emphasized the importance of evaluating the actions of the accused in the context of the overall circumstances of the case. The ruling clarified that mere participation in a crime does not automatically equate to shared intent to kill. The decision to modify the conviction highlights the judicial system's commitment to ensuring that justice is served based on factual evidence and the legal definitions of culpability. This case serves as a critical reference for future legal interpretations of common intention in criminal law, emphasizing a careful examination of each participant's role in the crime. The ruling is pivotal fo... |
| 2000 SLD 1797, 2000 CLC 267 | Civil Revision No.274 of 1986 , decided on 31.07.1999 | This case revolves around the application of the Punjab Pre-emption Act, where Muhammad Din sought to pre-empt the sale of a substantial piece of land. The Lahore High Court, presided over by Justice Nasim Sikandar, confirmed the findings of the lower courts which had ruled in favor of the plaintiff. The case highlights the importance of adhering to procedural rules and the implications of concurrent findings in appellate proceedings. It also discusses the significance of ownership claims in pre-emption suits and the legal intricacies surrounding the transfer of property during litigation. The court rejected the petitioners' claims that the plaint was defective, emphasizing that the plaintiff had established his ownership and rights effectively. This ruling serves as a precedent for similar cases involving pre-emption rights and the interpretation of relevant laws.... |
| 1999 SLD 856, 1999 CLC 735 | Special Custom Appeal No.5 of 1998 , decided on 28.10.1998 | In the case of Special Custom Appeal No.5 of 1998, the Sindh High Court addressed the issue of misdeclaring the description of imported goods to evade customs duties. The appellants, Messrs Faran Enterprises, imported consignments declared as Palm Acid Oil but were found to be Palm Fatty Acid Distillate. The court upheld the findings of two lower forums that confirmed the misdeclaration, leading to a substantial tax evasion. The appeal was dismissed as it did not present any questions of law, focusing instead on factual determinations already made. The ruling emphasized the importance of maintaining accurate declarations in customs to avoid penalties. This case underscores the critical nature of compliance with customs regulations under the Customs Act (IV of 1969).... |
| 2007 SLD 1563, 2007 SCMR 1076 | Civil Petition No.574 of 2006 , decided on 14.02.2007 | In the case of Civil Petition No.574 of 2006, the Supreme Court of Pakistan dealt with a dispute regarding the specific performance of an agreement to sell land. The petitioners, Rafaqat Ali and others, claimed that after the allotment of land under the Tarbela Dam Affectees Scheme, they had entered into an agreement to sell with the respondents, Mst. Jamshed Bibi and others. However, the respondents failed to execute the sale-deed as per the agreement. The petitioners filed a suit for specific performance in the Civil Court, which was dismissed on the grounds of insufficient evidence. The petitioners appealed the decision through various courts, but all upheld the dismissal. The Supreme Court reiterated that specific performance is an equitable relief and pointed out that the petitioners produced only one witness instead of the required two to validate the agreement. The Court also acknowledged the limited jurisdiction of the High Court when reviewing concurrent findings of fact from ... |
| 2023 SLD 571, 2023 SCMR 603 | Civil Appeal No.33-K of 2018 , decided on 26.12.2022 | This case revolves around the principles of natural justice and the procedural requirements in disciplinary inquiries against government servants in Pakistan. The Supreme Court of Pakistan reviewed the case involving Zahid Malik, who was subjected to disciplinary action leading to dismissal from service, later converted into a minor penalty by the Federal Service Tribunal. The Court underscored the necessity of adhering to due process as stipulated in the Government Servants (Efficiency and Discipline) Rules, 1973, and the Constitution of Pakistan. Specifically, the Court highlighted the right of the accused to cross-examine witnesses, which is essential for ensuring fairness in inquiries. The ruling reaffirms the significance of judicial oversight in administrative actions and the obligation of inquiry officers to conduct proceedings with integrity, thereby safeguarding the rights of civil servants. This case serves as a crucial reference for future inquiries, emphasizing the need for... |
| 1993 SLD 1292, 1993 PLC 388 | SUK-533 of 1991 , decided on 07.12.1992 | In the case of SUK-533 of 1991, the Labour Appellate Tribunal of Sindh dealt with an appeal involving the Industrial Relations Ordinance and the Limitation Act. The appeal was filed with significant delay, prompting the court to dismiss it due to insufficient justification for the delay. The case highlights the importance of timely appeal filings and the need for clear explanations for any delays. The decision underscores the responsibilities of legal representatives in managing cases diligently. Keywords for SEO include 'Industrial Relations Ordinance', 'Limitation Act', 'appeal dismissal', 'legal responsibilities', and 'court decision'.... |
| 1990 SLD 913, 1990 SCMR 1036 | Civil Petition for Special Leave to Appeal No. 124 , decided on 22.01.1990 | This case revolves around the Displaced Persons (Land Settlement) Act, focusing on the transfer of evacuee property and the legal intricacies involved in land allotment disputes. The Supreme Court of Pakistan reviewed the findings of the Lahore High Court, which had previously confirmed the rightful ownership of the land in question to the respondents. The case highlights the procedural lapses by the Settlement Authority and reinforces the legal framework governing land settlements in Pakistan. The decision underscores the importance of upholding judicial rulings and the necessity for authorities to comply with established legal precedents. This case serves as a crucial reference for similar disputes involving land allotment and the rights of displaced persons, emphasizing the need for transparency and adherence to the law in property matters.... |
| 2003 SLD 642, 2003 SCMR 1456 | Civil Petition No.38-L of 2001 , decided on 22.01.2003 | In the case of Rashida Begum and others vs. Sadi Baig and others, the Supreme Court of Pakistan addressed significant issues pertaining to the Pakistan (Administration of Evacuee Property) Act and the Displaced Persons (Land Settlement) Act. The case revolved around the ownership and rights related to a property that had been mortgaged to non-Muslim evacuees. The Supreme Court ruled that the property did not change ownership and remained with the local mortgagors, emphasizing the legal standing of mortgage rights. This ruling is crucial for understanding property laws and the implications of evacuee property legislation, especially in the context of ownership rights and redemption processes. The decision reinforces the importance of adhering to legal statutes governing property and the rights of individuals in such transactions.... |
| 1959 SLD 227 = (1959) 35 ITR 87 | CASE REFERRED No. 4 OF 1956 , decided on 14.02.1958 | The case revolves around the interpretation of the Income-tax Act, specifically regarding whether a sum received as compensation for the termination of an agency agreement should be classified as a capital or revenue receipt. The case highlights the legal complexities involved in determining the nature of receipts in business transactions. The Supreme Court's ruling clarified that payments received under circumstances that affect the profit-making structure of a business are typically considered capital receipts, which are not subject to income tax. This case serves as a significant reference for taxpayers and legal practitioners dealing with similar issues in taxation law. Keywords: Income Tax Act, capital receipt, revenue receipt, agency agreement, taxation law, legal precedent.... |
| 1985 SLD 2322, 1985 PLC 1030 | 942/1156 of 1984 , decided on 24.04.1985 | In the case of Imdad Hussain vs. Deputy Inspector-General of Police, the Service Tribunal of Punjab addressed significant issues regarding procedural fairness in disciplinary actions against police officials. The appellant, Imdad Hussain, was dismissed for alleged misconduct related to accepting illegal gratification. However, the tribunal found that the dismissal occurred without a proper regular enquiry, which is a critical requirement in such cases. The tribunal underscored the importance of adhering to legal standards to ensure justice and protect the rights of civil servants. This ruling sets a precedent emphasizing the necessity of a thorough investigation and due process in disciplinary proceedings, particularly when corruption allegations are involved. The case highlights the balance between maintaining law enforcement integrity and upholding the rights of officers under investigation. Keywords: police misconduct, disciplinary action, due process, corruption allegations, legal ... |
| 2011 SLD 994, 2011 YLR 975 | R.F.A. No. 235 of 2009 , decided on 02.11.2010 | This case revolves around the procedural adherence in civil litigation, particularly focusing on the standards of service outlined in the Civil Procedure Code (V of 1908). The Peshawar High Court reviewed an appeal by Habib Gul against an ex parte decree that was passed without proper service of summons. The court highlighted that the trial court had neglected the essential requirement of ensuring that the defendant was personally served, which is a crucial aspect of fair trial rights. The ruling underscores the importance of compliance with legal procedures to uphold the integrity of judicial processes. The decision reaffirms that any failure to follow these procedures can result in the setting aside of judgments, reinforcing the principle that justice must not only be done but must also be seen to be done. The ruling serves as a reminder for legal practitioners to ensure that all procedural requirements are meticulously observed in civil cases to avoid dismissals or reversals of deci... |
| 1998 SLD 556, 1998 PTD 2054, (1998) 78 TAX 50, 1999 PTCL 126 | W.T.As. Nos.359/LB of 1985-86; 360/LB of 1985-86; , decided on 02.04.1998 | In the case before the Appellate Tribunal Inland Revenue, the focus was on the interpretation of the Wealth Tax Act, particularly concerning the definitions and implications for property held by associations of persons (AOPs). The Tribunal examined the Wealth Tax Act of 1963, highlighting the sections that define property and establish the burden of proof for tax liabilities. The ruling emphasized that for a property to be taxed under the AOP structure, it must be demonstrated that the property was indeed held for the purpose of letting out or business. The introduction of an explanation to the Act was deemed declaratory rather than substantive, clarifying legal ambiguities without altering existing tax liabilities. The Tribunal's analysis included references to prior case law, underscoring the importance of established legal precedents in guiding the interpretation of tax obligations. The decision reinforced the principle that the Revenue must substantiate claims against the taxpayer ... |
| 2002 SLD 2076, 2002 CLD 102 | Constitutional Petition No.D 1491 and Miscellaneou , decided on 30.07.2001 | This case involves the legality of directives issued by the State Bank of Pakistan under section 41 of the Banking Companies Ordinance, 1962. The petitioner, Universal Leasing Corporation Ltd., challenged the directive that prohibited withdrawals from its accounts without prior permission from the State Bank. The High Court found that the directive lacked a clear public interest rationale and was detrimental to depositors. The ruling highlighted the importance of regulatory compliance and the necessity for directives to align with depositor protections. The court's decision serves as a critical precedent in banking law, reinforcing the need for lawful authority in regulatory actions and safeguarding the interests of depositors. This case is significant for stakeholders in the banking sector, including depositors and financial institutions, emphasizing the need for transparency and accountability in banking regulations.... |
| 2013 SLD 2673, 2013 YLR 1555 | Criminal Appeal No. 17/L of 2008 , decided on 14.02.2013 | This case revolves around the appeal of Haji Amanat Ali, who was convicted for violating the Prohibition (Enforcement of Hadd) Order, 1979. The case arose when several individuals died after consuming what they believed to be soft drinks, which were actually laced with intoxicants. The prosecution argued that Amanat Ali provided these drinks, leading to the deaths and serious injuries of others. The trial court initially sentenced him to five years' rigorous imprisonment and a fine, but upon appeal, it was determined that the conviction was valid, yet the sentence was excessive. The court highlighted the importance of adhering to legal protocols regarding charge alterations, ultimately reducing his sentence to three years' imprisonment. This case underscores the legal ramifications of providing harmful substances and the judicial system's commitment to ensuring fair sentencing practices.... |
| 2007 SLD 3110, 2007 PLJ 522 | Crl. Misc. No. 3177-B of 2006 , decided on 07.11.2006 | This case involved a complex dispute between multiple parties that escalated into violence, resulting in severe injuries and a fatality. The complainant, Manzoor Hussain, reported that on the night of May 11, 2006, he and his family were attacked by the accused while attempting to intervene in an altercation. The legal proceedings revolved around the grant of bail for the accused, with significant emphasis on the lack of medical evidence supporting the allegations against them. The Lahore High Court's decision to grant bail to one petitioner, while denying it to another, reflects the nuanced approach required in criminal law, particularly in cases where the evidence is contested and further inquiry is necessary. The ruling underscores the critical balance between individual rights and the interests of justice in criminal proceedings.... |
| 2013 SLD 2386, 2013 YLR 475 | Bail Petition No. 1320-P of 2012 , decided on 11.10.2012 | In the case of Mukhtiar vs The STATE, the Peshawar High Court addressed the bail petition of Mukhtiar, who was charged under the Control of Narcotic Substances Act. The court scrutinized the circumstances surrounding the alleged possession of narcotics and emphasized the lack of direct recovery from the accused. The absence of a search warrant and the pending forensic report were pivotal in determining the necessity for further investigation. This case highlights the importance of due process in criminal proceedings, particularly concerning the rights of the accused. The court's decision to grant bail underlines the principle of presumption of innocence until proven guilty, a fundamental tenet of criminal law. The judgment serves as a precedent for similar cases where the evidence is insufficient to justify continued detention. It reiterates the legal standards required for denying bail, especially in narcotics-related offenses, and underscores the judiciary's role in safeguarding indi... |
| 1986 SLD 315, 1986 SCMR 91 | Civil Appeal No. 132 of 1973 , decided on 30.04.1985 | In the landmark case of Civil Appeal No. 132 of 1973, the Supreme Court of Pakistan addressed issues related to the West Pakistan Urban Rent Restriction Ordinance, 1959, specifically focusing on the ejectment of tenants. The case arose from an appeal against the Lahore High Court's dismissal of an application under the aforementioned ordinance. The appellants, represented by Raja Muhammad Anwar and Raja Abdul Razzaque, sought additional time to vacate a shop, while the respondent's counsel, Ejaz Ahmad Khan, agreed to this request. The Court's decision emphasized the importance of balancing tenant rights with landlord interests, ultimately granting a two-month extension for the appellants to vacate the premises. This case is pivotal in understanding tenant-landlord relations and the application of rent control laws in Pakistan. Keywords: tenant rights, landlord interests, rent control, Supreme Court of Pakistan, West Pakistan Urban Rent Restriction Ordinance.... |
| 1962 SLD 468 = 1962 PLD 134 | Civil Appeal No. 18-D of 1961 , decided on 01.03.1962 | This case revolves around a lease agreement dispute between Abdur Razzak Howladar and Sh. Muhammad Shafi regarding unpaid rent for a property. The Supreme Court of Pakistan examined the legal implications of the advance payment made by the appellant and whether it constituted a loan or rent. The court found that the appellant's claim of the Rs. 12,000 being a loan was unfounded, as it was intended as an advance payment of rent. The Supreme Court emphasized the importance of registration under the Registration Act and the Transfer of Property Act, which mandates that any instrument creating a charge on immovable property must be registered. The ruling highlighted the legal principle that a party to a fraud cannot plead their own fraud, reinforcing the need for clear legal documentation in property transactions. This decision sets a precedent for future cases involving lease agreements and the necessity of adhering to statutory requirements regarding registration.... |
| 2023 SLD 150, 2023 CLD 148 | File No. 391 / Nelson Paint / OFT / CCP / 2021 , decided on 01.12.2022 | In the case concerning Nelson Paint Industries (Pvt.) Limited, the Competition Commission of Pakistan addressed allegations of deceptive marketing practices under the Competition Act, 2010. The complainant, Nippon Paint Pakistan, accused Nelson Paint of falsely advertising products as offering protection against COVID-19. The Commission found that the respondent's claims were not substantiated by credible evidence and that such misleading advertising was detrimental to both consumers and competing businesses. This case highlights the critical importance of truthful marketing practices, particularly in the context of health claims, and sets a precedent for future cases involving deceptive advertising. The Commission's ruling serves as a reminder for all businesses to ensure that their marketing materials are accurate and not misleading, thereby protecting consumer rights and promoting fair competition within the market.... |
| 2022 SLD 2470, 2022 CLC 1392 | Writ Petition No. 4304-P of 2021 , decided on 21.02.2022 | In the case of Writ Petition No. 4304-P of 2021, heard by the Peshawar High Court, the petitioner, Assistant Director Mines and Mineral Department, Swabi, sought to challenge the refusal of the Trial Court and Lower Appellate Court to reject a suit filed by the respondent, Fazal Sadiq, and others. The case revolved around the interpretation and application of the Civil Procedure Code, specifically Order VII Rule 11, and provisions of the Specific Relief Act and the Constitution of Pakistan. The Court reaffirmed the principle that the contents of the plaint are to be considered true for the purpose of the application, and the mere apprehension that the respondent might not succeed in proving their claims was insufficient to warrant rejection of the plaint. Ultimately, the High Court found no jurisdictional errors in the lower courts' decisions and dismissed the petition, reinforcing the importance of judicial consistency and the protection of litigants' rights within the legal framework... |
| 2017 SLD 668, 2017 CLD 248 | Appeal No. 40 of 2015 , decided on 11.01.2016 | This case revolves around the Pakistan Mutual Insurance Company and its non-compliance with the Insurance Ordinance, 2000, specifically related to the appointment of directors without the necessary approvals. The Securities and Exchange Commission issued a show-cause notice after discovering the company had appointed directors without the Commission's consent. Despite the company’s admission of fault and efforts to wind up operations, the Commission initially imposed fines. However, the appeal led to the decision to set aside the penalties, emphasizing the importance of compliance with regulatory standards in the insurance sector. The case highlights the intersection of corporate governance and regulatory oversight, making it pertinent for stakeholders in the insurance industry. Insurance companies must ensure adherence to laws to avoid penalties and operational disruptions. This case serves as a reminder of the regulatory frameworks in place to maintain prudent management practices wi... |
| 2010 SLD 2701, 2010 SCMR 594 | Criminal Original Petition No.32 of 2008 in Civil , decided on 03.06.2009 | In the case of Khalid Rashid vs. Kamran Lashari, the Supreme Court of Pakistan examined the principles surrounding contempt of court, particularly in relation to administrative actions by the Capital Development Authority (C.D.A.) regarding land use in Islamabad. The petitioner claimed that the C.D.A. violated a court order regarding the preservation of a green area adjacent to his property, alleging contempt by the respondents. The Supreme Court clarified that contempt proceedings require clear evidence of disregard for court orders, emphasizing the need for judicial respect and the binding nature of its decisions on all authorities. The ruling reasserted the court's authority while balancing it with the administrative discretion exercised by public bodies. This case highlights the critical intersection of law, justice, and public administration, underscoring the judiciary's role in safeguarding the rule of law in Pakistan. Keywords: contempt of court, Supreme Court of Pakistan, admin... |
| 1992 SLD 1638, (1992) 196 ITR 578 | In the landmark case adjudicated by the Kerala High Court regarding the Gift-tax Act, 1958, significant legal principles were established concerning capital contributions by minors in partnership firms. The case revolved around K.A. Abdul Razack, who gifted amounts to his minor sons, subsequently leading to their admission into a partnership. The pivotal issue was whether the capital contributed by the minors constituted adequate consideration for the gift of the father's interest in the firm. The court concluded that the minors' contributions should offset the value of the interest surrendered by the father, thus avoiding gift tax liability. This case serves as a key reference point for understanding gift taxation in familial partnerships, highlighting the need for proper valuation and consideration in such transactions. Legal practitioners must pay close attention to the implications of this ruling when advising clients on similar matters to ensure compliance with the Gift-tax Act. T... | |
| 2000 SLD 295 = (2000) 81 TAX 371 | Civil Appeals Nos. 74 and 75 of 1999 , decided on 16.12.1999 | This case revolves around the legality of the increase in advance income tax rates from 3% to 5%, as mandated by the Finance Act of 1995, and its adaptation in Azad Kashmir. The appeals were filed against the High Court's ruling which favored the respondents, claiming the retrospective application of the tax increase violated their constitutional rights. The court found that the increase was lawful and did not infringe upon the respondents' rights. This case underscores the balance between legislative authority and individual rights under fiscal laws, particularly in the context of retrospective taxation. Key terms include 'Income Tax Ordinance', 'Fiscal Law', 'Advance Tax', and 'Constitutional Rights', which are crucial for understanding the implications of this ruling in tax law and constitutional law discussions.... |
| 2019 SLD 2024, 2019 PLJ 58 | Civil Appeal No. 501 of 2009 , decided on 30.01.2019 | This case revolves around the legal principles governing the validity of wills and the requirements for their execution under the Civil Procedure Code and Qanun-e-Shahadat. The case highlights the importance of proper attestation and registration of wills, especially in disputes involving property rights. It underscores the legal requirement that any will pertaining to immovable property must be registered to be valid. The judgment also emphasizes the burden of proof on the beneficiary of a disputed will to establish its authenticity, as well as the implications of fraudulent claims in court. This ruling serves as a critical reference for future cases involving similar legal questions, thereby contributing to the jurisprudence surrounding property disputes in Azad Jammu and Kashmir.... |
| 1984 SLD 70, 1984 PTD 341, (1984) 50 TAX 189 | Civil Reference No. 600 of 1972 and I. T. Rs. 1972 , decided on 02.11.1983 | In the case of Commissioner of Income-tax vs Messrs N. Fateh Ali & Co, the Sindh High Court addressed critical issues in the Income Tax Act, focusing on the deductibility of interest payments made by a company on loans acquired for business purposes. The case involved a conversion of one of the departments of the company into a limited concern with transferred assets and liabilities. The court examined the nature of the loans and the purpose behind the interest payments, ultimately deciding that such interest payments were indeed allowable as deductions under section 10(2)(iii) of the Income Tax Act, 1922. The ruling is significant for tax law practitioners, especially in understanding how the courts interpret business-related expenses and the criteria for deductible expenses in the context of corporate financing. This case emphasizes the importance of maintaining clear distinctions between personal and corporate finances and reinforces the legal framework governing business expenditur... |
| 2018 SLD 411, 2018 PLJ 462 | W.P. No. 8199 of 2017 , decided on 23.01.2018 | In the landmark case of W.P. No. 8199 of 2017, the Lahore High Court addressed significant issues concerning the legality and transparency of appointments within the Water and Power Development Authority (WAPDA). The petitioners challenged the appointments made by the Prime Minister, arguing that they lacked due process and were made without proper advertisement or objective criteria, which are essential under the Constitution of Pakistan. The court found that the appointments were arbitrary, capricious, and whimsical, violating the core principles of good governance and the constitutional norms intended to ensure equality and fairness in public sector appointments. The judgment underscored the importance of establishing a structured and transparent appointment process, as it not only upholds the rule of law but also reinforces the integrity of public institutions. The court mandated that future appointments be made in consultation with the Council of Common Interest, ensuring that pol... |
| 2020 SLD 1576, 2020 SCMR 1685 | Criminal Petition No. 658 of 2020 , decided on 25.07.2020 | This case involves a decision by the Supreme Court of Pakistan regarding Criminal Petition No. 658 of 2020, where the court deliberated on the culpability of the accused in a vehicular homicide case. The accused was alleged to have been present in a vehicle that fatally injured the deceased, leading to a complex legal debate around the interpretation of common intention and the principles of bail under the Criminal Procedure Code. The court emphasized the necessity of further inquiry into the circumstances surrounding the incident, including the nature of the relationship between the accused and the deceased, the suddenness of the event, and the unconventional methods employed by the co-accused. This decision highlights the importance of evidentiary support in establishing culpability in criminal cases and the judicial discretion exercised in granting bail based on the specifics of each case. Legal practitioners should note the implications of this ruling on future cases involving simi... |
| 2004 SLD 2877, 2004 PLD 539 | Criminal Petitions Nos. 537-L and 716-L of 2002 , decided on 12.01.2004 | The case revolves around the convictions of Muhammad Ashraf and Sarfraz for the murder of Muhammad Aslam, with the Supreme Court of Pakistan addressing the legal principles surrounding the appreciation of evidence, particularly the role of motive in criminal cases. The Court emphasized that even if motive is weak or absent, it does not negate the strength of unimpeachable eyewitness testimony. The incident occurred in broad daylight, and the Court found that the prompt lodging of the F.I.R. and the absence of animosity against the eyewitnesses further supported the prosecution's case. The decision highlights the importance of reliable eyewitness accounts in establishing guilt in criminal proceedings, reaffirming that each case is contextually unique and previous decisions may not apply universally. This case serves as a significant reference for future criminal law cases involving murder and the interpretation of evidentiary standards.... |
| 2004 SLD 3766, 2004 PLJ 160 | Appeal No. 12(35) of 2003 , decided on 15.03.2004 | This case revolves around an appeal by Lucky Textiles Mills against an order from the National Industrial Relations Commission, which reinstated employees in the face of a dispute. The Commission found that the member had acted beyond jurisdiction by granting an interim order without proper authority. The ruling emphasized the distinct powers of the Commission and civil courts regarding interim relief. The case underscores the importance of procedural compliance with the Industrial Relations Ordinance and sets a precedent on the jurisdictional limits of the Commission in labor disputes. Keywords such as 'Industrial Relations', 'jurisdiction', 'interim relief', and 'labor law' are crucial for understanding the nuances of this case and its implications for future labor-related legal proceedings.... |
| 2018 SLD 778, 2018 CLC 596 | Suit No. 539 of 2000 , decided on 14.07.2017 | In the case of Alriaz (Pvt.) Ltd. v. Muhammad Ismail and others, the Sindh High Court addressed the wrongful attachment of property by Income Tax authorities. The plaintiff, a private limited company, sought relief against the attachment of their property, asserting ownership and claiming damages for the misuse of authority by government officials. The court found that the authorities had acted beyond their jurisdiction and without legal basis, leading to the declaration of the property as owned by the plaintiff. The ruling underscored the importance of fair conduct in administrative actions and the repercussions of mala fide actions by officials. The judgment emphasized accountability and the protection of property rights, awarding significant damages to the plaintiff for the wrongful attachment. This case serves as a pivotal reference for future disputes involving government authority and property rights.... |
| 1993 SLD 915, 1993 CLC 858 | Writ Petition No. 1234 of 1992 , decided on 01.01.1993 | In the landmark case under review, the Lahore High Court addressed the appointment of a female Lambardar under the West Pakistan Land Revenue Rules, 1968. The case arose after Mst. Sharifan Bibi was appointed as Lambardar following the death of her father, Abadan. The petitioner, Ch. Asghar Ali, an advocate, contested the appointment, arguing that a female could not hold the position based on traditional interpretations of primogeniture. However, the court found that the rules did not exclude females from appointment and upheld the Board of Revenue's decision based on evidence of Mst. Sharifan's ownership and her satisfactory performance in the role. This case illustrates the evolving legal interpretations surrounding gender roles in administrative positions and reaffirms the constitutional mandate for equality, making it a significant reference point in future cases regarding gender discrimination in succession rights.... |
| 2001 SLD 1486, 2001 PTD 2530, (2001) 248 ITR 668 | W.T.R. No.313 of 1981 , decided on 15.10.1999 | This case revolves around the Wealth Tax Act, 1957, specifically focusing on the inclusion of agricultural land in net wealth assessments. The Allahabad High Court addressed the ownership of the land, which was claimed by the assessee to belong to his Hindu undivided family (HUF). The Appellate Assistant Commissioner supported this claim, leading to the exclusion of certain assets from the net wealth calculation and resulting in a total below the taxable limit. The Tribunal's decision was upheld, and the Revenue did not dispute key findings. The Court ultimately deemed the issue academic and chose not to answer the question referred to it. This case highlights important aspects of wealth tax law, including exemptions and definitions of ownership in the context of HUFs.... |
| 1984 SLD 444, 1984 SCMR 247 | 224/P of 1983 , decided on 22.11.1983 | This case involves a civil petition for special leave to appeal concerning the promotion orders of Sub-Engineers in the N.W.F.P. Public Works Department. The main issue arose when Sherdil Khan, the first respondent, challenged the validity of a notification regarding his promotion. Instead of addressing the correct notification, he mistakenly contested a transfer order. The trial court dismissed his suit on preliminary grounds, citing a statutory bar under the Specific Relief Act. However, upon appeal, the Additional District Judge recognized that the primary issue was the first notification about promotion, which warranted a fresh examination. The Supreme Court ultimately dismissed the petition for special leave to appeal, affirming the lower court's decision and allowing for the reconsideration of the case, thus ensuring that all legal questions and issues would be thoroughly explored. This case highlights important aspects of civil procedure and the principles governing the withdraw... |
| 2017 SLD 2925, 2017 PLC 143 | C.P. No. D-608 of 2013 , decided on 16.05.2017 | The case involves a dispute between M/S IFFCO PAKISTAN (PVT.) LTD. and the Sindh Labour Appellate Tribunal regarding the dismissal of Ghulam Muhammad Farooqui. The Tribunal ruled in favor of Farooqui, stating that the inquiry into his alleged misconduct was flawed and the accusations were not proven. The High Court upheld this decision, emphasizing the Labour Court's role in ensuring justice and examining the validity of dismissals. The findings reinforced the need for transparency and fairness in labor inquiries, highlighting the rights of employees to defend themselves against unproven allegations. This case underscores the significance of due process in employment law, particularly under the Industrial Relations Ordinance and the Constitution of Pakistan. Key legal principles discussed include the scope of Labour Court powers and the requirements for valid dismissals, making this case a crucial reference for future labor disputes.... |
| 2005 SLD 3921, 2005 PLJ 1154 | W.P. No. 5007 of 2004 , decided on 22.04.2004 | In the case of W.P. No. 5007 of 2004, the Lahore High Court addressed the issue of the petitioner's entitlement to a hearing in the context of criminal proceedings. The court highlighted that under the Constitution of Pakistan and the Criminal Procedure Code, particularly Sections 22-A and 154, the accused do not have a right to be heard at the time of the First Information Report (FIR). The court referenced previous judgments to reinforce its decision that the registration of a criminal case does not necessitate a hearing for the accused. The dismissal of the petition was based on the interpretation of the law, affirming that the judicial process must adhere to established legal frameworks without granting undue rights to the accused at the FIR stage. This case emphasizes the procedural aspects of criminal law in Pakistan, particularly regarding the powers of Justices of the Peace and the responsibilities of law enforcement.... |
| 2009 SLD 1058, (2009) 314 ITR 38, (2009) 178 TAXMAN 126 | TAX CASE (APPEAL) No. 228 OF 2004 , decided on 23.12.2008 | This case revolves around the interpretation of Section 32 of the Income Tax Act, 1961, concerning depreciation allowances. The focal point was whether a fluid bed drier could be classified as an energy-saving device eligible for 100 percent depreciation. The Madras High Court ruled that it does not meet the criteria set forth in the Depreciation Table. The ruling highlighted the importance of precise definitions in tax law, asserting that only items explicitly named are entitled to benefits. This case serves as a crucial reference for future interpretations of depreciation claims under the Income Tax Act, emphasizing the need for clarity and adherence to the law's language. Such rulings are vital for businesses seeking tax deductions and provide a framework for understanding tax liabilities related to energy-saving devices. The case also touches upon broader themes of tax policy and economic incentives, making it a significant point of discussion in legal and financial circles.... |
| 1999 SLD 1235, 1999 PLD 227 | Suit No. 1246 of 1997 , decided on 29.06.1998 | This case revolves around the dispute between Philippine Airlines Inc. and Paramount Aviation (Private) Limited regarding the termination of a General Sales Agency. The defendants sought a declaration that the termination was unlawful and requested an injunction to prevent Philippine Airlines from granting the agency to another party. The court examined the nature of the agency agreement, the claims made by both parties, and the applicable laws, including the Civil Procedure Code and the Contract Act. Ultimately, the court found that the defendants did not establish a prima facie case to support their claims, leading to the dismissal of their application for an injunction. This case highlights important aspects of agency law, including the rights and obligations of agents and principals, and the circumstances under which an agency can be terminated.... |
| 2010 SLD 730, 2010 PTD 1001 | Complaint No.266 of 2009 , decided on 01.12.2009 | This case revolves around the auction of a confiscated Toyota Land Cruiser, which was found to have a tampered chassis number. The Federal Tax Ombudsman addressed the complaint filed by Bilal Hussain against the Customs department for maladministration regarding the sale and registration of the vehicle. The Ombudsman found that the Customs authorities failed to adhere to their own policies regarding the auction of tampered vehicles, which should only be sold to government entities. The case highlights issues of accountability, proper verification of vehicle details, and the need for timely responses from Customs officials to complaints. The decision emphasizes the need for compliance with the Customs Act, particularly Section 156 concerning auction processes, and the importance of maintaining integrity in vehicle registration procedures. This case is significant for stakeholders in the customs and vehicle registration sectors, illustrating the consequences of procedural violations and ... |
| 2023 SLD 584, 2023 SCMR 734 | Criminal Petition No. 1392 of 2022 , decided on 08.12.2022 | In the case of Muhammad Nawaz alias Karo vs The STATE, the Supreme Court of Pakistan addressed the issue of bail under the Criminal Procedure Code, citing significant delays in the filing of the crime report and lack of incriminating evidence against the petitioner. The court noted that the complainant's explanation for the delay of over nine months was insufficient, and no recovery had been made from the accused during his time in police custody. The decision emphasized the importance of a person's liberty and the need for credible evidence to justify detention. The ruling serves as a precedent for similar bail applications, highlighting the standards of evidence required in criminal cases and the legal protections afforded to accused individuals under Pakistani law.... |
| 2016 SLD 224 | STA No. 763/LB/2015 , decided on 19.02.2016 | This case revolves around the appeal filed by Muhammad Saleem, the owner of M/s. Saleem Plastics, against the order-in-appeal issued by the CIR (Appeals-II), Lahore regarding sales tax registration and liability. The Appellate Tribunal found that the appellant had made substantial sales from 2010 to 2013 but had not registered for sales tax, leading to a show cause notice and an order for recovery of sales tax amounting to Rs. 80,80,301. The appellant's lawyer argued that the proceedings were flawed as no proper notice was served for compulsory registration. The tribunal ruled in favor of the appellant, citing that sales tax provisions only apply to registered entities and that the adjudicating officer’s actions were not in accordance with the established legal procedures. The ruling reinforces the importance of proper registration and adherence to legal mandates in sales tax cases. This decision is significant for taxpayers and legal practitioners as it clarifies the requirements for ... |
| 2005 SLD 23, 2005 PTD 237, (2005) 91 TAX 90 | I.T.As. Nos. 1101/LB of 2001 and 1102/LB of 1997 , decided on 24.06.2004 | This case revolves around the re-opening of income tax assessments under the Income Tax Ordinance, 1979, focusing on the treatment of gratuity payments and the concept of amortization of expenses. The Income Tax Appellate Tribunal addressed two appeals: one from the assessee challenging the re-opening of their assessment for 1992-93 and another from the Department regarding the treatment of 'Golden Shake Hand' payments. The Tribunal ruled that the Assessing Officer's actions were unjustified as they were based on previously available information and did not constitute new evidence. The case highlights critical aspects of income tax law, especially regarding the admissibility of expense claims and the limits of Assessing Officer's powers. The decision clarifies that the Income Tax Ordinance does not provide for amortization of expenses, a point that the Tribunal reiterated by referencing prior decisions. This ruling is significant for taxpayers and practitioners dealing with income tax ... |
| 1987 SLD 100, 1987 PTD 668 | I.T.A. No.572/KB of 1983-84 , decided on 15.03.1987 | In the case of I.T.A. No.572/KB of 1983-84, the Income Tax Appellate Tribunal addressed the issue of gratuity provisions under the Income Tax Ordinance, 1979. The Tribunal ruled that the provision claimed by the public limited company as a deduction was not valid unless there was evidence of actual payment or an agreement with the workers' union. This decision is significant in understanding the treatment of gratuity expenses in tax assessments and underscores the importance of maintaining proper documentation and agreements in compliance with tax laws. The ruling highlights the distinction between provisions and actual liabilities, setting a precedent for future cases. Keywords such as 'Income Tax Ordinance', 'gratuity deduction', and 'tax assessment' are crucial for SEO optimization in legal contexts.... |
| 2014 SLD 2128, 2014 CLD 1001 | R.F.A. No.12 of 2011 , decided on 25.10.2013 | In the case of R.F.A. No.12 of 2011, the Peshawar High Court addressed an appeal regarding the dismissal of a suit for recovery under a pro-note. The appellant, Abdul Karim, contested the trial court's decision, arguing that it failed to properly evaluate the evidence presented, including testimonies from key witnesses. The court highlighted the provisions of the Negotiable Instruments Act, particularly Section 118, which establishes a presumption of due execution for negotiable instruments. The ruling underscored that minor inconsistencies in witness statements do not negate the validity of the pro-note, especially when the defendant admitted to its execution. The decision sets a precedent for future cases involving negotiable instruments, clarifying the burden of proof and the importance of proper evidence evaluation by lower courts. The case emphasizes the need for rigorous adherence to procedural rules and the critical role of witness credibility in legal disputes. Keywords: Negoti... |
| 1990 SLD 91, 1990 PLJ 231 | FRA no 7 of 1990 , decided on 15.03.1990 | In the case of FRA no 7 of 1990, the Sindh High Court addressed the issue of tenant rights under the Sindh Rented Premises Ordinance, 1979. The case arose when Faiz Muhammad, the landlord, sought the eviction of Gobind Mal and his son Gurmukhdas due to default in rent and personal requirement. The court emphasized that only those heirs of a deceased tenant who occupy the premises can claim tenant status. The ruling highlighted the court's stance against exploiting legal technicalities to delay eviction. This case serves as a pivotal reference for tenant law, particularly in the context of succession and occupancy rights, making it essential for landlords and tenants alike to understand their rights under the law. The decision reinforces the importance of actual possession in determining tenant status, which is a critical aspect of rental disputes.... |
| 2000 SLD 466, 2000 PTD 3330, (1999) 237 ITR 443 | O.P. No. 13408 of 1997-S , decided on 04.03.1998 | In the landmark case of O.P. No. 13408 of 1997-S, the Kerala High Court deliberated on the procedural aspects of income tax assessments under the Income Tax Act, 1961, specifically focusing on Section 256. The case arose when the Income Tax Officer (ITO) conducted an assessment without providing notice to the assessee, leading to a legal challenge. The court ruled that while the absence of notice rendered the assessment defective, it did not nullify the proceedings. The judgment reinforced the principle that assessment proceedings could be corrected and continued despite procedural lapses. This case highlights critical issues regarding the rights of taxpayers and the obligations of tax authorities, ensuring that due process is upheld in tax assessments. The decision is significant for legal practitioners and tax professionals, as it clarifies the jurisdictional powers of the ITO in addressing procedural irregularities. Legal professionals should note the implications of this ruling for... |
| 2014 SLD 839, 2014 PTD 604, (2014) 109 TAX 177 | S.T.As. Nos. 137/IB, 22/IB and 141/IB of 2013 , decided on 26.08.2013 | This case revolves around the Islamabad Electric Supply Company Ltd. (IESCO) challenging the recovery proceedings initiated by the tax authorities under the Sales Tax Act, 1990. The Appellate Tribunal Inland Revenue addressed multiple stay applications and a rectification request, ultimately ruling that the applications were misconceived and not maintainable due to procedural failures. Key points included the concealment of previously granted stays, lack of authority from the registered person, and deficiencies in the supporting documents. The Tribunal's decision underscores the necessity for strict adherence to legal and procedural standards in tax-related disputes, highlighting the importance of proper representation and documentation in appeals. This case serves as a critical reference for similar tax appeals, emphasizing the procedural rigor required in tax litigation to ensure fair and just outcomes.... |
| 2006 SLD 2508, 2006 SCMR 647 | Civil Petition No.2616-L of 2004 , decided on 30.12.2004 | This case revolves around a constitutional petition filed in the Supreme Court of Pakistan concerning the commitment made by the petitioner, Nelson Paul alias Salim, to hand over possession of premises to the respondent, Mst. Asmat Parveen, by a specified date. The case highlights issues of legal commitment, frivolous litigation, and the court's efforts to deter such behavior. The petitioner was found to be causing harassment through unnecessary legal proceedings, prompting the court to consider imposing costs. Ultimately, the court allowed a final opportunity for the petitioner to comply with the commitment while emphasizing the need for accountability in legal practices.... |
| 1952 SLD 62, 1952 PLD 294 | First Appeal No. 40 of 1949 , decided on 18.03.1952 | In the case of First Appeal No. 40 of 1949, the Lahore High Court addressed critical issues surrounding ancestral property and the applicability of the West Punjab Muslim Personal Law (Shariat) Application Act of 1948. The case involved Mst. Sardar Bibi and others as petitioners against Abdul Latif and others. The primary legal question revolved around whether the property was ancestral and whether a will executed by Allah Jowaya was enforceable under Muslim Law. The court found that the property was indeed ancestral, supported by historical records and family lineage. The decision highlighted the legal requirements for wills under Muslim Law, specifically the necessity for consent from all heirs. This ruling is significant in understanding the principles of succession and property rights under Muslim Law, particularly in the context of ancestral properties. The implications of this case extend to future interpretations of inheritance laws, especially concerning the rights of heirs in ... |
| 1984 SLD 1478, 1984 PLC 859 | 234/229 of 1983 , decided on 23.10.1983 | This case involves the principles of civil service transfers and seniority in the police department. The appellant, Muhammad Alam Khan, challenged his placement in the seniority list after being transferred from Gujranwala to Lahore at the request of his father. The tribunal maintained that the established principle dictates that an officer transferred at their own request should be placed at the bottom of the seniority list in the new range. This principle was upheld despite the appellant's claims of ignorance regarding the request, as he had not contested the seniority list for four years. The decision emphasizes the importance of adhering to established seniority rules in civil service transfers, particularly when initiated by family members. Keywords: civil service, transfer, seniority, police department, Punjab Service Tribunal.... |
| 1989 SLD 2235, (1989) 176 ITR 188 | This case revolves around the interpretation of Rule 1BB of the Wealth-tax Rules, 1957, concerning the valuation of houses for wealth tax assessments. The central issue was whether this rule had a retrospective effect, particularly for assessment years preceding 1979-80. The Allahabad High Court, presided over by Justices OM Prakash and Madan Mohan Lal, heard the arguments presented by Bharatji Agarwal, the standing counsel for the Commissioner of Wealth Tax. The court emphasized the need for clarity on the legal question raised by the Tribunal's previous decision. The ruling is significant as it impacts the valuation processes under the Wealth-tax Act and clarifies the applicability of tax regulations over time. This case highlights the intersection of tax law and judicial interpretation, making it a pertinent reference for future cases involving retrospective legislative provisions in tax matters.... | |
| 2013 SLD 2704, 2013 YLR 1667 | Criminal Appeal No. 511 of 2010 , decided on 13.02.2013 | This case revolves around the conviction of Sajjad Ahmad and Lateef Ahmad under the Control of Narcotic Substances Act for the possession of a significant quantity of narcotics. The evidence presented at trial demonstrated that the accused were the drivers of a truck from which charas and opium were recovered. The High Court upheld the lower court's ruling, highlighting the reliability of the prosecution witnesses and the substantial evidence against the accused. The ruling underscores the ongoing struggle against drug trafficking, which poses a severe threat to society and the economy. The court's decision serves as a reminder of the importance of legal frameworks in combating drug-related crimes, ensuring that offenders are held accountable, and protecting community welfare. This case is pivotal in understanding the judiciary's stance on narcotics offenses and the imperative of strict legal measures to deter drug-related activities.... |
| 2022 SLD 1474, 2022 PLJ 115 | W.P. No. 2607 of 2012 , decided on 06.06.2022 | This case revolves around the inspection orders issued by the Securities and Exchange Commission of Pakistan (SECP) against Saif Power Limited, which were challenged in the Islamabad High Court. The SECP had initiated an inspection based on complaints regarding fictitious production costs reported by the company, which could potentially affect its financial integrity. The court emphasized the importance of regulatory oversight in maintaining corporate accountability and transparency. The decision highlighted that the SECP's actions were administrative and within its legal framework as provided under the Companies Ordinance, 1984, particularly Sections 231, 265, and 268. The court's ruling reaffirmed the principle that regulatory bodies must be empowered to conduct inspections without the necessity of prior notifications, thereby ensuring compliance with corporate laws and protecting the interests of stakeholders. This case is significant in the context of corporate governance, regulato... |
| 2014 SLD 1785, 2014 CLC 1381 | Constitutional Petition No.S-111 of 2003 , decided on 20.12.2013 | This case revolves around the constitutional petition filed by Haider Ali Khan Jamali against the Returning Officer regarding the correction of electoral rolls under the Electoral Rolls Act of 1974 and the Balochistan Local Government Act of 2010. The petitioner contested the decision of the Returning Officer, who had rejected his nomination papers based on the electoral roll listings. The court deliberated on the legal provisions regarding electoral rolls and the timeline for corrections, ultimately ruling that the petition was dismissed due to the failure of the petitioner to act within the stipulated time frame. This case highlights the importance of adhering to electoral laws and the implications of the electoral roll's integrity in local government elections.... |