Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2008 SLD 1166, 2008 PLD 559 | Civil Appeal No.501 of 2006 , decided on 18.04.2008 | This case revolves around the legal principles of pre-emption under the Punjab Pre-emption Act, 1913, highlighting the necessity of precise details in legal plaints. Mst. Bashiran Begum sought to pre-empt a property sale but failed to adequately document the required details regarding her knowledge of the sale and the execution of Talb-i-Muwathibat. The Supreme Court clarified that such omissions are fatal to the suit's success, reinforcing the importance of compliance with statutory requirements in pre-emption cases. The decision underscores the rigorous standards applied by courts in evaluating the sufficiency of claims in property disputes, particularly in the context of pre-emption rights. Keywords such as 'Punjab Pre-emption Act', 'pre-emption suit', 'legal requirements', and 'Supreme Court of Pakistan' are crucial for understanding the implications of this ruling.... |
| 2020 SLD 2113, 2020 SCMR 1816 | C.P. No. 651-K of 2018 , decided on 11.06.2018 | The case revolves around a dispute under the Sindh Rented Premises Ordinance, 1979, concerning the relationship between landlord and tenant after the cancellation of a Permanent Transfer Deed (PTD). The Supreme Court of Pakistan examined the legitimacy of the tenant's status despite the PTD's cancellation and the ongoing litigation with the Evacuee Trust Property Board. The Court emphasized the continuity of the landlord-tenant relationship established prior to the cancellation, ultimately dismissing the petitioner's appeal and affirming the lower court's rulings. This case underscores the legal complexities surrounding tenancy laws in Pakistan, particularly in cases involving trust properties and the implications of legal disputes on established tenant rights. Keywords: Sindh Rented Premises Ordinance, landlord-tenant relationship, Permanent Transfer Deed, Evacuee Trust Property Board, tenancy laws in Pakistan.... |
| 2023 SLD 1209, 2023 PLJ 21 | W.P. No. 3619-A/2021 , decided on 13.04.2022 | In the case of Amber Arooj Mughal vs. Azad Government of the State of Jammu and Kashmir, the High Court addressed the issue of promotion rights following the death of a Deputy Director. The petitioner argued that she was next in line for promotion under existing rules but faced delays due to proposed amendments that favored other candidates. The court ruled in favor of the petitioner, reinforcing her right to promotion as per the existing laws. This case highlights the importance of adhering to established service rules in public sector promotions and the protection of employees' rights against arbitrary changes in policy. Such decisions serve to maintain fairness and integrity within government employment practices, ensuring that experienced and long-serving individuals are not overlooked for advancement due to procedural changes or favoritism. The judgment underscores the court's role in safeguarding constitutional rights and enforcing existing laws in the face of administrative chan... |
| 2016 SLD 2357, 2016 PLD 712 | Civil Appeals Nos. 510, 934/2012, 1247/2014 and 50 , decided on 28.04.2016 | This case revolves around the Supreme Court of Pakistan's examination of civil revisions under Section 115 of the Civil Procedure Code, specifically addressing whether such revisions, once admitted to regular hearing, could be dismissed for non-prosecution. The Court determined that civil revisions are not merely procedural matters, but substantive rights that require active participation from the parties involved. This ruling emphasizes the importance of pursuing legal remedies diligently, as failure to do so could result in dismissal. The Court also clarified the discretionary powers of the revisional court, allowing it to dismiss cases for non-prosecution to manage court resources effectively. This decision has significant implications for litigants, as it sets a precedent for the handling of civil revisions and the obligations of parties to attend hearings. The ruling aligns with principles of justice, ensuring that the legal process is not exploited by indolent parties. Overall, t... |
| 1995 SLD 1561, 1995 PLC 1140 | Civil Petition No. 436-L of 1994 , decided on 18.12.1994 | In the landmark case of Civil Petition No. 436-L of 1994, the Supreme Court of Pakistan addressed the issue of out of turn promotions within the Punjab Civil Servants framework. The case revolved around Raja Mumtaz Ahmed, who sought recognition for his outstanding service as a police officer. The court upheld the Punjab Service Tribunal's ruling, which had granted him promotion based on his exceptional contributions, including a significant raid that led to the confiscation of foreign exchange. This decision reinforced the importance of merit-based promotions in the civil service, aligning with the provisions of the Punjab Civil Servants Act, 1974. The ruling is significant for civil servants and advocates specializing in administrative law, as it emphasizes the rights of public servants to seek just recognition for their service. The case highlights the intersection of law and public service, ensuring that merit prevails in promotion policies, thus setting a precedent for similar futu... |
| 1994 SLD 672 = 1994 PLC 359 | Civil Petition No. 251 of 1993 , decided on 20.10.1993 | This case revolves around the promotion eligibility of Khushi Muhammad within the Water and Power Development Authority. The central issue was whether he qualified for promotion to Assistant Engineer without holding the necessary diploma as per the Water Wing Service of Engineers Rules, 1968. The Supreme Court of Pakistan considered the arguments presented by both the petitioners and the respondent. The petitioners contended that the absence of the required diploma precluded the respondent's promotion, despite his placement in BPS 16. The court's decision to grant leave indicates the complexity of civil service regulations and the necessity for strict adherence to qualification standards. This case serves as a precedent for future cases regarding promotion criteria in public service and emphasizes the intersection of administrative law with public service regulations.... |
| 2009 SLD 3529, 2009 PCRLJ 1329 | Criminal Miscellaneous Application No.177 of 2008 , decided on 07.04.2009 | In the case of Criminal Miscellaneous Application No.177 of 2008, decided on April 7, 2009, by the Sindh High Court, the applicant BAHAR sought the registration of a criminal case against the S.I.O. Investigation Team and others. The court ruled on the application filed under Section 22-A of the Criminal Procedure Code, determining that the police investigation lacked credible evidence supporting the complainant's claims. The complainant had contradicted himself, and independent witnesses did not corroborate the alleged events. As a result, the Magistrate accepted the police's 'C class' report, indicating no further action. The court's decision underscored the necessity of valid evidence in criminal cases, reinforcing the legal principle that false allegations must not lead to the misuse of judicial resources. This ruling serves as a precedent in ensuring that criminal proceedings are based on sound and substantiated evidence.... |
| 2017 SLD 2051, 2017 CLD 686 | Appeals Nos. 45, 46, 47, 48, 49 and 50 of 2014 , decided on 22.05.2015 | The case of Securities and Exchange Commission of Pakistan vs. ANS Capital (PVT.) LIMITED is a significant legal matter that highlights the complexities of corporate governance and regulatory compliance in Pakistan. This case, adjudicated on May 22, 2015, involved multiple appeals concerning alleged violations of the Companies Ordinance, 1984 and the Securities and Exchange Commission of Pakistan Act, 1997. The petitioners, led by ANS Capital, argued against actions taken by the SEC, asserting that they were not in line with the legal provisions outlined in the relevant laws. The case was presided over by Commissioners TAHIR MEHMOOD and FIDA HUSSAIN SAMOO, who carefully analyzed the legal arguments presented by both sides during the hearing on April 2, 2015. The outcome of this case underscores the necessity for companies to diligently adhere to regulatory requirements, ensuring that their operations remain compliant with established laws. It also serves as a reminder of the role of le... |
| 1972 SLD 580, (1972) 86 ITR 363 | IT REFERENCE No. 2 OF 1968 , decided on 20.08.1971 | In the case of Commissioner of Income-tax v. Ganpat Rai Jaggi and Co., the Delhi High Court addressed the issue of business expenditure and the deductibility of commission payments under the Income-tax Act, 1961. The core of the dispute revolved around whether the commission paid to S.R. Dhodi, the son-in-law of the assessee, was an allowable deduction against the income from the partnership business of exhibiting films. The court recognized that the assessee, due to age-related constraints, was unable to manage the cinema business independently and thus entered into an arrangement with Dhodi, who had experience in the field. The court ruled that the commission paid was not merely an application of income but rather a necessary expense incurred for the purpose of conducting business efficiently. This ruling reinforces the principle that legitimate business expenditures aimed at generating income are deductible, thus providing clarity on the interpretation of section 37(1) of the Income... |
| 2006 SLD 2567, 2006 SCMR 882 | Civil Petition No.3746-L of 2002 , decided on 07.03.2003 | This case revolves around the issues of land ownership, succession rights, and the legal implications of the Colonization of Government Lands (Punjab) Act, 1912, and the West Pakistan Muslim Personal (Shariat) Application Act, 1962. Mst. Rehmat Bibi inherited limited ownership of land after her husband's death in 1930. The subsequent legal battles centered around her rights to convey or gift the property, which was complicated by the introduction of the Shariat Act. The Supreme Court's decision highlights the importance of understanding the intersection between customary law and statutory law in Pakistan, especially concerning women's inheritance rights. The case underscores the need for clarity in legal frameworks governing property rights and the implications of various laws on personal succession. This decision is significant for legal practitioners, property owners, and individuals interested in the nuances of inheritance laws in Pakistan.... |
| 1959 SLD 142, (1959) 1 TAX 11, 1959 PTD 101 | , decided on 19.05.1959 | This case revolves around appeals concerning the Sales Tax Act (III of 1951), specifically addressing issues of proper assessment and penalties under sections 10(4) and 23(1)(a). The Income Tax Appellate Tribunal in Lahore examined the appeals on May 19, 1959, focusing on ex-parte assessments and the necessity of serving adequate notice to the assessee. The Tribunal ruled that the Sales Tax Officer's failure to provide necessary documentation and notice rendered the assessment void, emphasizing the importance of adhering to legal protocols in tax assessments. This case highlights the critical nature of compliance with procedural requirements in tax law, underscoring the significance of fair hearing rights for taxpayers. It serves as a precedent for similar cases where procedural lapses can invalidate tax assessments and related penalties, ensuring taxpayer protections under the law. Keywords such as 'Sales Tax Act', 'ex-parte assessment', 'tax law compliance', and 'legal procedures in ... |
| 1987 SLD 3496, (1987) 168 ITR 393 | D-2741 of 1987 , decided on 01.12.1987 | The case of Commissioner of Income Tax v. Andhra Pradesh Riding Club revolves around the club's claim for tax exemption under section 11(1)(a) of the Income-tax Act, 1961. The club aimed to promote equestrian sports and provide horsemanship training, which was deemed a charitable purpose. The Income Tax Officer initially disallowed the exemption, arguing that the club's activities were profit-oriented due to their exclusivity to members. However, the Tribunal ruled in favor of the club, stating that the activities served the general public's interest in health and well-being. The court highlighted that the club's primary goal was not profit-making but rather to foster equestrian sports for public benefit. This case underscores the interpretation of charitable purposes under tax law and the balance between generating income and serving public utility. Keywords: tax exemption, charitable purpose, equestrian sports, public utility, Income-tax Act.... |
| 1984 SLD 1158, 1984 PLC 425 | Appeals Nos. LHR-58, 56 and 280 of 1982 , decided on 29.06.1983 | This case revolves around the age of superannuation for employees of the Punjab Road Transport Board. The key issue was whether the retirement age was 60 years or 55 years. The respondents challenged their retirement at the age of 55, asserting it should be 60 based on their birth records. The Labour Appellate Tribunal determined that the birth entry recorded at the time of birth was more authoritative than other documents provided. The decision underscores the significance of accurate record-keeping in employment and the legal frameworks governing retirement age. This case is pertinent for discussions on labor rights, employee benefits, and the adherence to established regulations regarding retirement. Keywords such as 'age of superannuation', 'labor rights', and 'Punjab Road Transport Board' are essential for understanding the legal implications of this ruling. The ruling reinforces the need for clarity in employment policies and the importance of maintaining accurate personal record... |
| 1982 SLD 1247, (1982) 137 ITR 310 | IT REFERENCE No. 513 OF 1975 | This case involves a non-resident company, Invest Import, claiming a devaluation loss due to the depreciation of the Indian rupee against the Yugoslavian dinar. The court examined the circumstances surrounding the assessment year 1967-68, where the assessee sought to deduct a substantial loss arising from currency devaluation. The Income Tax Officer initially disallowed the deduction, stating that the loss could not be considered in that assessment year since the actual remittance of funds occurred later, in 1968. The Tribunal later allowed the claim, viewing the loss as a trading loss. However, the High Court ultimately ruled that the loss could not be recognized in the assessment year in question, focusing on the timing of the repatriation of funds and the nature of the loss. This case highlights the complexities of currency valuation in international business operations and the implications for tax deductions in cross-border transactions. Key terms include 'devaluation loss', 'incom... |
| 2024 SLD 3642 | ITA NO. 5215/LB/2023 , decided on 08.01.2024 | In the case of M/s. Kamal Limited vs. CIR, LTO, Lahore, the Appellate Tribunal Inland Revenue examined the appeal dated January 8, 2024. The case was presided over by Judges Ayesha Fazil Qazi and Shaban Bhatti. The focus was on the interpretation of Section 122(5) of the Income Tax Ordinance, 2001. The Tribunal's ruling is significant as it addresses the obligations of taxpayers regarding documentation and compliance with tax laws. This case serves as a critical reference for similar disputes in the realm of tax law, highlighting the importance of adhering to legal requirements and the potential consequences of non-compliance. The decision is expected to have a lasting impact on corporate tax practices and litigation strategies. Keywords such as 'Income Tax Ordinance', 'tax compliance', and 'corporate tax litigation' are essential for understanding the implications of this case in the field of tax law.... |
| 2001 SLD 1999, 2001 PLC 1080 | Writ Petition No. 17143 of 2000 , decided on 02.03.2001 | In this landmark case, the Lahore High Court addressed the issue of merit-based appointments in educational institutions under the Punjab Civil Servants Act. The petitioner, Rao Manzoor Ul Haque Khan, challenged the illegal appointment of another candidate who scored significantly lower on the merit list. The court highlighted the importance of adhering to established eligibility criteria that prioritize candidates based on academic qualifications over geographical proximity. This ruling reinforces the principle of meritocracy in public sector employment, ensuring that qualified candidates are afforded the opportunities they rightly deserve. Keywords such as 'meritocracy', 'educational appointments', and 'public service law' are trending in legal discussions, making this case particularly relevant for those studying administrative law and public policy.... |
| 1971 SLD 249 = 1971 SCMR 367 | Criminal Petition for Special Leave to Appeal No. , decided on 10.04.1971 | In the case of Criminal Petition for Special Leave to Appeal No. 17-P of 1971, the Supreme Court of Pakistan addressed significant issues concerning the quashment of criminal proceedings. The petitioners, ALLAHBANDA and others, contested a complaint filed against them under sections 419 and 420 of the Pakistan Penal Code by Haji AKHIAUDDIN. The court ruled that the petitioners' attempts to quash the complaint through successive applications, without presenting any new material, were an abuse of the judicial process. The court initially allowed a transfer of the case to Dera Ismail Khan but later dismissed the petition for special leave to appeal, emphasizing the necessity for fresh evidence in subsequent applications. This case highlights critical aspects of criminal procedure, the importance of maintaining judicial integrity, and the protection of petitioners' rights within the legal framework. The ruling serves as a significant precedent for future cases involving similar procedural ... |
| 1981 SLD 2170, 1981 PLC 292 | Second Civil Appeal No. 506 of 1969 , decided on 13.10.1979 | This case revolves around the appeal of Shafique Ahmad Malik against the decision of the lower courts concerning his reduction in rank from Head Clerk to Upper Division Clerk. The appellant argued that the charge-sheet against him was improperly handled and that he was not given adequate opportunity to defend himself. The Sindh High Court examined the procedural aspects of the inquiry conducted under the Government Servants (Efficiency and Discipline) Rules, 1960, particularly Rule 6, which governs inquiry procedures. The court noted that the first charge-sheet was withdrawn and a second charge-sheet was issued, a point of contention for the appellant, who claimed this invalidated the subsequent inquiry. However, the court found no merit in these arguments, stating that the appellant had not been exonerated by the withdrawal of the first charge-sheet and that the inquiry had been conducted appropriately. The decision emphasizes the importance of following established legal procedures i... |
| 1982 SLD 1698, 1982 PLC 1057 | 58 of 1979 , decided on 28.01.1980 | In the case of Muhammad Hussain vs. General Manager, O. T. S. N.W.F.P., the Labour Appellate Tribunal addressed key issues regarding the limitation period for filing a grievance petition under the Industrial Relations Ordinance (XXIII of 1969). The case highlights the importance of adhering to statutory time limits in legal proceedings. The decision underscores the necessity for petitioners to be vigilant about filing timelines to avoid dismissals on technical grounds. This case serves as a crucial reminder for employees and advocates alike regarding the procedural aspects of grievance petitions. It emphasizes the need for timely actions and the implications of delays in seeking legal recourse. The ruling reaffirms the legal principle that failure to comply with established time frames can result in the loss of rights to challenge adverse decisions, thus stressing the importance of legal representation in navigating complex employment laws.... |
| 1998 SLD 857, 1998 SCMR 2190 | Civil Review Petition No.36 of 1995 in Civil Appea , decided on 26.06.1998 | This case revolves around the Supreme Court of Pakistan's decision regarding the review petition filed by FARHAT ALI KHAN against the judgment that dismissed his appeal for the position of Judicial Member of the Income Tax Appellate Tribunal. The Court held that the qualifications for such appointments are strictly regulated by law, particularly under Article 193 of the Constitution of Pakistan, which requires ten years of active practice as an Advocate of a High Court. The ruling emphasized that the review process is not an avenue for re-examining previously decided issues unless new ambiguities arise. The Court reaffirmed its previous decision, establishing the legal precedent that only substantive qualifications are valid for such appointments. This case is significant in clarifying the stringent requirements for judicial appointments in Pakistan, ensuring that only qualified individuals can hold such positions, thereby upholding the integrity of the judicial system.... |
| 2016 SLD 2471, 2016 SCMR 2094 | Criminal Petition No. 538-L of 2016 , decided on 28.06.2016 | This case involves a criminal petition for bail filed by Muhammad Aslam and Khizar Abbas in the Supreme Court of Pakistan. The petitioners were accused of serious offenses under the Penal Code, including Qatl-i-amd (murder), rioting armed with deadly weapons, and unlawful assembly. The court noted that the petitioners were specifically mentioned in the FIR, which detailed their roles in the attack that resulted in the death of Nazir Hussain. The court emphasized that the petitioners had been fugitives for 8 months, leading to a lack of credibility in their claims for bail. The trial was already in progress, with evidence being recorded, solidifying the court's position against granting bail. The decision highlights the importance of the FIR and the role of evidence in determining bail applications in serious criminal cases. The refusal of bail serves to uphold the integrity of the judicial process and ensure that individuals charged with serious offenses face trial. This case underscor... |
| 2016 SLD 1293 | ITA No. 876/LB/2012 , decided on 20.06.2016 | In the case of M/s. Pakistan Vinyl Industries vs. The CIR(APPEAL courts-IV), the Appellate Tribunal Inland Revenue, Lahore, addressed the legality of assessment orders under section 121(l)(d) of the Income Tax Ordinance, 2001. The taxpayer contested the assessment order dated 29.09.2009, which determined their taxable income at Rs. 30,500,000, following an audit process that was initiated after the taxpayer filed a return declaring income of Rs. 2,398,417. The Tribunal found that the orders of the tax authorities were unjustified, as the provisions of section 121(l)(d) did not apply to cases where returns had already been filed. This ruling is significant in upholding taxpayers' rights and clarifying the application of income tax laws, particularly in audit proceedings. The decision is supported by previous judicial interpretations that have consistently favored taxpayer compliance and protection under the law.... |
| 1989 SLD 1826, 1989 SCMR 1658 | Civil Petition No. 100-R of 198J , decided on 03.05.1988 | This case involves a civil dispute concerning property ownership stemming from a purported gift made by Mst. Bano Bibi to her grandson, Raja Ghulam Hussain. The crux of the case lies in the admission of an unstamped lease agreement as evidence, which the trial court initially impounded. The Additional District Judge later allowed the respondent to present her evidence regarding the lease, prompting the petitioner to seek relief from the High Court. The Supreme Court's decision emphasizes the importance of evidentiary rules and the implications of document admissibility in legal proceedings. The case highlights critical issues regarding property law, procedural fairness, and the appellate process in Pakistan's judiciary. Given the complexities of civil procedure, the ruling serves as a precedent for similar cases involving evidence challenges and the rights of parties in civil litigation. It underscores the necessity for lawyers to navigate procedural nuances skillfully to protect their... |
| 1989 SLD 327, 1989 SCMR 69, 1989 SLD 881 | Civil Appeals Nos. 80 and 81 of 1980 , decided on 08.10.1988 | This case addresses the principle of pre-emption in property law, specifically whether the right to pre-empt is heritable. The Supreme Court of Pakistan ruled that the right of pre-emption cannot be inherited, meaning that the appellant, who did not have the right at the time of the sale, could not claim it later through inheritance. This ruling is significant for property law and the rights of heirs, reaffirming legal precedents that limit the scope of pre-emption rights. The case highlights the importance of possessing the right at the time of the transaction, which is crucial for understanding property rights in Pakistan. Keywords: pre-emption, property law, inheritance, Supreme Court of Pakistan, legal rights.... |
| 1969 SLD 246, 1969 SCMR 604 | Criminal Appeal No. 23 of 1954 , decided on 04.10.1954 | This case revolves around the appeal of Sardara against his conviction for murder. The Supreme Court of Pakistan upheld the High Court's decision which confirmed the death sentence imposed on Sardara by the Sessions Judge of Sargodha. The prosecution's case was supported by the dying declarations of the victim, Din Muhammad, and corroborated by substantial physical evidence, including a knife recovered from the scene. The court emphasized the reliability of the evidence and found no justification for overturning the High Court's ruling. This case highlights the importance of credible evidence in criminal proceedings, particularly in capital cases. The outcome underscores the judicial system's commitment to upholding the rule of law and ensuring justice is served. This case is significant for legal practitioners and those interested in criminal law, as it demonstrates the rigorous standards applied by the Supreme Court when reviewing appeals in serious criminal matters.... |
| 1995 SLD 1180, 1995 PLC 40 | Miscellaneous Petition No. 21 of 1994 in Appeal No , decided on 30.08.1994 | In the case of Khalid Amin vs. Secretary, Establishment Division, the Federal Service Tribunal addressed a miscellaneous petition filed by Khalid Amin, who sought the implementation of a judgment that favored another individual, Roshan Ali Mangi. The tribunal clarified that only an aggrieved person could file an appeal affecting their terms of service, and as Khalid Amin was a respondent in Mangi's case, he could not benefit from that decision without filing a proper appeal. The tribunal emphasized that the law requires individual aggrieved parties to seek relief and that judgments do not automatically extend benefits to non-appealing parties. The decision highlighted the importance of following procedural requirements in legal appeals and the need for individuals to pursue their grievances through the appropriate legal channels. This case serves as a critical reminder of the principles governing appeals in civil service matters, reinforcing the necessity for petitioners to be directly... |
| 2021 SLD 1642, 2021 SCMR 1192 | Criminal Petitions Nos. 763-L and 746-L of 2016 , decided on 14.10.2020 | In the case of Muhammad Ameer alias Kali and others vs. The State, the Supreme Court of Pakistan deliberated on the appeals regarding a murder conviction under section 302(b) of the Penal Code. The case stemmed from a tragic incident on July 9, 2006, where Zulfiqar was shot dead, with the petitioners accused of being involved in the crime. The court's review highlighted the troubled relationships and motives stemming from illicit activities, which were pivotal in the case. The judgment underscored the critical evaluation of evidence, emphasizing the need for a meticulous approach to criminal justice. The court ultimately upheld the conviction of Muhammad Ameer while acquitting the co-accused due to a lack of substantial evidence against them. This case is significant in understanding the complexities of criminal law and the intricacies involved in establishing culpability in homicide cases. Keywords such as 'Supreme Court of Pakistan', 'Penal Code', 'murder conviction', and 'criminal j... |
| 2023 SLD 6751 | ITA No. 4252/LB/2023 , decided on 21.08.2023 | This case, adjudicated by the Appellate Tribunal Inland Revenue, focuses on Section 176 of the Income Tax Ordinance, 2001, which is critical for ensuring compliance in tax assessments. The ruling highlights the importance of maintaining proper documentation and following procedure in tax matters. The Tribunal's decision serves as a reminder to taxpayers about their responsibilities and the implications of failing to meet legal requirements. The case is significant for practitioners in tax law and underscores the challenges faced by individuals and businesses in navigating complex tax regulations. Keywords such as 'Income Tax Ordinance', 'tax compliance', 'Appellate Tribunal', and 'tax assessment' are essential for understanding the legal landscape surrounding tax law in Pakistan.... |
| 1983 SLD 445, 1983 PLD 408 | Civil Appeal No. 118 of 1978 , decided on 29.06.1983 | This case revolves around the execution proceedings of a Supreme Court order concerning the management of Frontier Sugar Mills and its compliance with the Companies (Managing Agency and Election of Directors) Order, 1972. The Supreme Court evaluated the legitimacy of the execution proceedings regarding the Chief Executive's removal and the management of company affairs, emphasizing that the execution court could not resolve disputes beyond its jurisdiction. The ruling underscored the importance of adhering to the consent orders and the limitations placed on the scope of execution proceedings. The decision highlighted the complexities of corporate governance and the legal frameworks governing such matters, reinforcing the necessity for compliance with judicial orders in corporate management.... |
| 2014 SLD 2301, 2014 PLD 203 | Writ Petition No. 3090 of 2011 , decided on 27.05.2013 | In the case of Writ Petition No. 3090 of 2011, the Lahore High Court addressed a significant issue regarding the seizure of foreign currency accounts under the Foreign Exchange (Temporary Restriction) Act, 1998. The petitioner, a dual national, contested the actions of United Bank Limited and Habib Bank Limited, arguing that he was not informed of the legislative changes that affected his accounts. The court found that the banks had a duty to notify the petitioner and that their failure to do so resulted in a violation of his rights. The ruling reinforced the importance of transparency and communication from financial institutions, especially in times of economic crisis. The decision highlights the court's role in protecting the rights of depositors and ensuring that banks adhere to their obligations under the law. The keywords related to this case include 'Foreign Exchange Act', 'banking rights', 'legal decision', 'economic emergency', 'foreign currency accounts', and 'financial insti... |
| 2024 SLD 3030, 2024 SCMR 1085 | Criminal Petition No.887-L of 2013 , decided on 17.04.2024 | In the case of Muhammad Ramzan v. Khizar Hayat, the Supreme Court of Pakistan dealt with a criminal petition challenging the acquittal of the accused in a murder case. The court highlighted the need for corroborating evidence, especially when the witnesses are closely related to the victim, as their testimonies may be biased. The prosecution's case was primarily based on the statements of these interested witnesses, which were filled with contradictions and lacked independent verification. The court pointed out the inadequacies in the investigation, particularly concerning the forensic analysis of the weapon allegedly used in the crime. The decision reaffirmed the principle that the burden of proof lies with the prosecution to establish guilt beyond a reasonable doubt, emphasizing the significance of sound investigative practices in the criminal justice system.... |
| 2017 SLD 919, 2017 PLJ 52 | C.R. No. 181 of 2016 , decided on 27.09.2016 | This case revolves around a civil revision petition concerning co-ownership and possession rights over jointly owned land in Islamabad. The Islamabad High Court analyzed the legal principles surrounding co-ownership, emphasizing that a co-owner in possession has the right to retain possession until a partition occurs. The court dismissed the petitioners' claims, reinforcing that co-owners cannot forcibly dispossess each other without legal partition. The decision highlighted the importance of the Civil Procedure Code, 1908, particularly regarding injunctions in property disputes. The ruling supports the notion of protecting a co-owner's interest in jointly owned property, a critical aspect of property law. This case serves as a significant reference for similar disputes regarding joint ownership and possession rights, ensuring the legal protections afforded to co-owners are upheld, fostering a clearer understanding of property rights within the legal framework. Key terms include co-own... |
| 2020 SLD 371, 2020 PLD 160 | Writ Petition No. 175072 of 2018 , decided on 31.10.2019 | In the case of PERVAIZ AFZAL vs. MEHWISH AND 2 OTHERS, the Lahore High Court reviewed a writ petition concerning a divorce under the Divorce Act, 1869. The core issue revolved around the allegations of adultery made by the respondent, which were contested by the petitioner. The court underscored the importance of credible evidence in divorce cases, particularly for Christian marriages in Pakistan, where the grounds for divorce are strictly defined. The ruling highlighted that without substantial evidence to support claims of adultery, the court could not grant a decree for dissolution of marriage. This case sets a precedent for future divorce proceedings, emphasizing the need for robust evidence and adherence to legal provisions. The court's decision also reaffirmed the rights of parties in divorce matters while clarifying the limitations imposed by the Divorce Act. This case is crucial for understanding the judicial interpretation of divorce laws pertaining to the Christian community ... |
| 2012 SLD 2603 = 2012 YLR 2554 | Criminal Miscellaneous No. 1 in Criminal Appeal No , decided on 14.12.2011 | In the case of Niamat Ali vs. The State, the Lahore High Court addressed the appeal regarding the suspension of a sentence for Niamat Ali, who had been convicted under multiple sections of the Penal Code. The case highlighted critical issues including medical grounds for suspension, the age of the petitioner, and the allegations against him. The court emphasized that the only allegations against Ali pertained to causing injury to one individual, Haq Nawaz, while the fatal shots were attributed to a co-accused. The court noted that Ali had remained on bail during the trial and had no prior complaints against him regarding bail misuse. This case underscores the judicial consideration of medical conditions, age, and the fundamental principles of justice in criminal law, particularly in light of an accused's rights during the appeal process. The decision reflects a growing trend towards leniency for elderly and ailing defendants, aligning with evolving legal standards around human rights a... |
| 2023 SLD 1953, 2023 457 | C.P. No.523 of 2021 , decided on 21.09.2021 | In the case of C.P. No.523 of 2021, Muhammad Wassay Tareen, the Ex-Provincial Ombudsman of Balochistan, challenged the non-payment of the Superior Judicial Allowance that had been approved by the Governor. The High Court found that the petitioner had faced discrimination, as previous ombudsmen had received this allowance without issue. The Court ruled that the Chief Minister's rejection of the payment was erroneous and directed the Provincial Government to pay the petitioner the amount due. This case highlights the importance of equality before the law and the need for consistent application of judicial allowances. The decision is significant in ensuring that public officials are treated fairly and are not subjected to arbitrary denial of entitlements that have been granted to their predecessors.... |
| 2002 SLD 1870, 2002 PLC 970 | Civil Petition for Leave to Appeal No.230 of 2001 , decided on 27.03.2002 | In the case Niaz Akbar vs. Atomic Energy Commission, the Supreme Court of Pakistan addressed a petition concerning the change of an employee's date of birth recorded in official records. The case stemmed from Niaz Akbar's initial appointment as an Assistant Engineer in the Pakistan Atomic Energy Commission, where he declared his date of birth as June 13, 1964. After successfully obtaining a declaratory decree from a civil court to change his date of birth to March 11, 1967, he requested the Commission to amend his records. However, the Commission later retracted this decision, leading to the dismissal of Akbar's appeals. The Supreme Court upheld the Commission's authority, citing existing regulations that only permitted corrections in cases of clerical errors. The court's decision reinforced the principles of legal certainty and the unalterable nature of birth records once established. This case serves as a significant reference point in understanding the regulations governing governme... |
| 2007 SLD 3530, 2007 PLJ 67 | Appeal No. 730 of 2006 , decided on 29.06.2006 | In this case, appeal No. 730 of 2006, the Service Tribunal of Punjab addressed the misconduct allegations against Inspector Muhammad Amir. The case revolved around the improper handling of a registration and investigation of a case involving allegations of Zina. The Tribunal concluded that the punishment of reducing the appellant's rank was unjustified due to lack of evidence supporting the claims of negligence. The decision emphasized the need for compliance with section 156-B of the Criminal Procedure Code, which restricts certain investigations to officers of a specified rank. This case underscores the critical balance between disciplinary actions and legal standards within police conduct. The outcome serves as a reminder of the necessity for proper inquiry processes in administrative matters, particularly in cases involving serious allegations against law enforcement personnel.... |
| 2006 SLD 2788, 2006 SCMR 1777 | Criminal Appeal No.423 of 2005 , decided on 23.06.2006 | This case revolves around the application of section 382-B of the Criminal Procedure Code in the context of a criminal appeal. The Supreme Court of Pakistan addressed the question of whether the benefit under this section was appropriately considered by the Lahore High Court. The appellant, represented by M. Zaman Bhatti, Advocate, sought the benefit of this provision, which allows for the reduction of sentence for periods spent in custody. The State, represented by G.N. Gohar, Advocate, did not oppose this benefit. The court ultimately decided to grant the appellant the benefit for the time spent in jail while upholding the conviction and substantive sentence from the trial court. This decision underscores the importance of procedural fairness and the rights of the accused under the law.... |
| 1989 SLD 2011, 1989 SCMR 1993 | Civil Petition No.1172 of 1984 , decided on 01.03.1989 | This case revolves around the appeal filed by the Province of Punjab against the decision of the Punjab Service Tribunal which altered the disciplinary action imposed on a civil servant. The Supreme Court's judgment emphasized the need for a careful review of findings that contradict recorded evidence, alongside the necessity for discussions on all charges during tribunal hearings. This case is significant in understanding the application of the Punjab Service Tribunals Act and the constitutional provisions regarding civil service conduct and disciplinary measures. Keywords such as 'civil service law', 'Punjab Service Tribunal', 'Supreme Court of Pakistan', and 'disciplinary action' are critical for legal practitioners and scholars looking to explore jurisprudence in public service law.... |
| 2009 SLD 3522, 2009 PCRLJ 1299 | Writ Petition No.13553 of 2008 , decided on 30.10.2008 | This case revolves around the constitutional petition of Shaukat Ali, who challenged the dismissal of his application for transferring a murder case from the Anti-Terrorism Court to an ordinary court. The case involved the murder of three individuals due to personal enmity, which the petitioner argued did not meet the criteria of terrorism as defined under the Anti-Terrorism Act. The Lahore High Court ultimately agreed, ruling that the incident was a private act of revenge rather than a public act of terror. This decision underscores the need to distinguish between personal vendettas and acts of terrorism in legal proceedings.... |
| 2007 SLD 3008, 2007 PLJ 78 | Crl. Misc. No. 679-B of 2006 , decided on 03.04.2006 | In this case, the Lahore High Court dealt with a bail application concerning the Offence of Zina Ordinance. The petitioners were accused of abducting a woman for the purpose of committing Zina, but significant delays in filing the FIR and lack of support for the prosecution's claims led to the court granting bail. The decision highlights key legal principles regarding bail, the necessity of a strong evidential basis for continued detention, and procedural fairness in criminal proceedings. Keywords: bail, Zina Ordinance, Lahore High Court, FIR registration, criminal justice.... |
| 2006 SLD 2482 = 2006 SCMR 518 | Civil Petition No.779-P of 2003 , decided on 08.11.2005 | This case revolves around the appeal of Amil Khan Wazir, a Director of Physical Education, against the decision of the North-West Frontier Province Service Tribunal which had ruled in his favor regarding his designation and service benefits. The Tribunal directed the government to align the service structure of Physical Education Directors with that of college lecturers, which the Supreme Court found to be beyond the Tribunal's jurisdiction. The Supreme Court's ruling highlights the importance of adhering to legal frameworks governing service matters and the limitations of judicial bodies in administrative decisions. This case is crucial for understanding the boundaries of service tribunals and the legal principles underpinning public service employment in Pakistan. Key keywords include 'Service Tribunal Jurisdiction', 'North-West Frontier Province Law', and 'Public Service Employment Rights'.... |
| 1980 SLD 754 = (1980) 122 ITR 527 | TAXATION CASE No. 82 OF 1974 | In the case of Commissioner of Income Tax v. Gopal Vastralaya, the Patna High Court addressed the critical issue of tax penalties under the Income-tax Act, 1961. This case arose from a reference under section 256(1) concerning the cancellation of a penalty of Rs. 6,750 imposed on the assessee for alleged concealment of income. The income assessed was significantly higher than what was reported, leading to the initiation of penalty proceedings. The Tribunal, upon reviewing the facts, found that the revenue failed to establish that the income had been consciously concealed. The court highlighted that the burden of proof lies with the revenue to demonstrate that the assessee had intentionally concealed income or provided inaccurate particulars. The judgment emphasized the need for solid evidence rather than mere assumptions or contradictions in the assessee's explanations. Consequently, the High Court upheld the Tribunal's decision to cancel the penalty, thus clarifying the principles reg... |
| 2003 SLD 3361, 2003 PLD 433 | Criminal Miscellaneous No. 30 of 2003 , decided on 25.04.2003 | In the case of 'Criminal Miscellaneous No. 30 of 2003', the Sindh High Court addressed the issue of jurisdiction concerning the handling of an FIR against police officials. The petitioner, Akhtar Ali Khan, alleged that police officials unlawfully entered his home and confiscated valuables. The Investigating Officer found the FIR to be false, leading to a report that was improperly sent to the Sessions Judge. The High Court ruled that the Sessions Judge acted beyond jurisdiction, reinforcing the authority of the Judicial Magistrate under the Criminal Procedure Code. This case highlights critical aspects of legal jurisdiction and procedural integrity within the criminal justice system, making it a pivotal reference for future cases involving police misconduct and jurisdictional disputes.... |
| 2014 SLD 1422, 2014 YLR 594 | Criminal Appeal No.12 and Criminal Reference No.13 , decided on 26.03.2013 | This case revolves around the murder of Muhammad Rizwan by Raj Muhammad using a .12-bore gun. The incident occurred on October 28, 2006, amidst a backdrop of enmity between the families. The court relied heavily on eyewitness testimony and forensic evidence linking the weapon to the crime scene. The trial court's judgment was upheld as the evidence was deemed reliable and credible. The decision emphasizes the importance of eyewitness accounts in criminal cases and the weight of forensic evidence in establishing guilt. The ruling serves as a critical reference for future cases involving similar circumstances, highlighting the legal principles surrounding Qatl-e-amd and the application of the Penal Code. The court's affirmation of the death sentence reflects the severity of the crime and the necessity of upholding justice in cases of murder.... |
| 2014 SLD 144, 2014 SCMR 513 | Civil Petition No.1582 of 2013 , decided on 21.11.2013 | In the case of Noor Din and others vs. Additional District Judge, Lahore, the Supreme Court of Pakistan addressed a civil petition regarding the validity of a gift mutation made in 1971. The petitioners, legal heirs of Mandoo Khan's daughters, challenged the gift mutation, claiming fraud and misrepresentation. However, the court ruled that the challenge was made 40 years too late, as the gift mutation had been accepted and the property enjoyed by the donee's heirs since then. The court reaffirmed the importance of adhering to limitation periods in civil suits, emphasizing that litigation should not proceed when legal impediments render a trial futile. This judgment highlights the critical role of the Limitation Act in protecting the rights of property owners and ensuring timely resolution of disputes.... |
| 1998 SLD 969, 1998 SCMR 2742 | Civil Petition for Leave to Appeal No.1128 of 1997 , decided on 02.04.1998 | This case revolves around the efficiency and discipline of government servants under the 1973 rules and the constitutional provisions regarding service matters. The Supreme Court addressed the issue of adverse remarks in the A.C.R. of a civil servant, affirming that such remarks could only be upheld following the completion of disciplinary proceedings. The decision emphasized the need for timely resolution of such matters, thereby protecting the rights of civil servants while ensuring accountability. The ruling is significant in the context of administrative law and civil service regulations, providing clarity on the procedural aspects of handling adverse remarks and disciplinary actions. This case is crucial for lawyers, advocates, and legal professionals dealing with public service law and discipline-related cases. Keywords include Government Servants, Efficiency and Discipline, Annual Confidential Report, Supreme Court of Pakistan, and Disciplinary Proceedings.... |
| 1986 SLD 712, 1986 SCMR 1069 | Civil Petition No. K-602 of 1984 , decided on 02.07.1985 | The case revolves around the interpretation of the Sind Rented Premises Ordinance, specifically focusing on the compliance with rent deposit orders and the implications of non-compliance in eviction proceedings. The Supreme Court emphasized the importance of clear and consistent rulings from lower courts, highlighting that technical defaults should not lead to unjust evictions. This case serves as a significant precedent in landlord-tenant disputes, underlining the necessity for judicial clarity and fairness in adjudicating rental agreements. Keywords: landlord, tenant rights, eviction proceedings, rent deposit compliance, Sind Rented Premises Ordinance, Pakistan law, Supreme Court decisions.... |
| 2024 SLD 4048, 2024 PLJ 133 | W.P. No. 32071 of 2024 , decided on 13.06.2024 | In the case of W.P. No. 32071 of 2024, the Lahore High Court addressed the fundamental right of citizens to travel abroad, particularly in the context of the Provisional National Identification List. The petitioner, Muhammad Ali Sarfraz, challenged the inclusion of his name, arguing that it violated his constitutional rights. The court's decision underscored the importance of protecting individual freedoms against arbitrary administrative actions. In light of previous judgments, the court found no legal justification for restricting the petitioner's travel rights based solely on the registration of a criminal case. This ruling highlights the judiciary's role in safeguarding constitutional protections and ensuring that administrative powers are exercised fairly and transparently. By allowing the petition, the court reaffirmed the principle that travel is a fundamental right that cannot be infringed upon without adequate legal reasoning and due process. This case serves as a significant ... |
| 1982 SLD 1041, (1982) 135 ITR 188 | MP No. 22 OF 1980 , decided on 20.09.1980 | In the case of Onkarji Kasturchand v. Wealth Tax Officer, the Madhya Pradesh High Court addressed the issue of the validity of a reference made by the Wealth Tax Officer to a Valuation Officer under Section 16A of the Wealth-tax Act, 1957. The petitioner, an HUF, filed a return for the assessment year 1975-76 after a reference was made by the WTO regarding the valuation of a cinema house owned by the petitioner. The court found that the reference was premature as no assessment proceedings were pending at the time the WTO acted. This decision highlights the importance of adhering to procedural requirements within tax law, ensuring that references to valuation officers are only made when assessments are actively pending. The ruling reinforces the principle that tax officials must follow due process, providing a framework for future cases where procedural irregularities may arise. This decision is significant for tax practitioners and entities involved in wealth tax assessments, illustrat... |
| 1955 SLD 50, 1955 PLD 96 | Writ Petition No. 43 of 1954 , decided on 09.02.1955 | The case of Maulvi Tamizuddin Khan vs. the Federation of Pakistan involves significant legal principles regarding property rights, compensation, and legislative authority. The petitioner challenged amendments to the Canal and Drainage Act and the Punjab Minor Canals Act, arguing that they violated his rights to compensation for the use of his private canals. The Sindh High Court ruled that the amendments were ultra vires, emphasizing that the right to compensation is a constitutional right under section 299 of the Government of India Act, 1935. The court's decision reinforces the necessity for legislative acts to adhere to constitutional provisions, particularly in relation to property rights and compensation frameworks. This case highlights ongoing issues surrounding water rights, public duty versus tortious acts, and the balance of power between government legislation and individual rights, making it a pivotal case in the realm of administrative and property law.... |
| 2024 SLD 61, 2024 SCMR 168 | Civil Petition No. 5632 of 2021 , decided on 16.11.2023 | In the case of MASOOD AHMAD BHATTI vs. KHAN BADSHAH, the Supreme Court of Pakistan addressed issues related to the Transfer of Property Act and Specific Relief Act concerning the sale of a property known as 'Najeeb Plaza'. The case revolved around the refusal of the petitioners to accept payment for the property from the vendee, which was not consistent with the terms of the initial agreement. The court emphasized the importance of fulfilling contractual obligations and the necessity for the vendee to demonstrate readiness and willingness to perform. The ruling reinforced the principle that a vendor cannot unjustly refuse payment and subsequently seek to avoid the contract. The decision highlights key legal principles regarding specific performance and the obligations of parties in a sale agreement. This case serves as a significant reference for future disputes involving property transactions and contract enforcement.... |
| 1981 SLD 2396, 1981 PLC 773 | KAR-660 of 1980 , decided on 29.10.1980 | In the case of Z. A. CHANNA vs MESSERS GLOBE TEXTILE MILLS LTD., the Labour Appellate Tribunal, Sindh, addressed the issue of unauthorized leave taken by an employee after the expiration of sanctioned leave. The appellant, Z. A. CHANNA, claimed that he was entitled to additional leave based on unspent annual holidays accrued over several years. However, the tribunal ruled that the applicable laws, particularly the West Pakistan Industrial and Commercial Employment Ordinance and the Factories Act, limited the total leave that could be carried forward. The tribunal emphasized the importance of adhering to proper leave application procedures and found that the appellant's failure to report for duty and participate in the inquiry led to his dismissal. The case highlights the significance of understanding employee rights regarding leave and the obligations of both employees and employers in maintaining workplace standards.... |
| 1972 SLD 157, 1972 SCMR 212 | Civil Petition for Special Leave to Appeal No. 5 o , decided on 10.05.1972 | This case involves a civil petition for special leave to appeal concerning an interlocutory injunction related to the release of edible oil imported by the petitioner, Mian Muhammad Shafi, through the Muslim Commercial Bank Ltd. The petitioner had made a full payment for the oil but faced refusal from the bank to release it, leading to a suit filed for mandatory injunction. The trial court initially granted a temporary injunction, but the High Court later overturned this, citing a general lien held by the bank. The Supreme Court's decision focuses on the jurisdiction of the High Court to set aside the findings of the lower courts and whether the bank had a legitimate claim over the goods in question. This case highlights significant aspects of civil procedure, the rights of creditors and debtors, and the interpretation of liens in commercial transactions. Keywords: interlocutory injunction, mandatory injunction, civil procedure, general lien, jurisdiction, edible oil import, Supreme Co... |
| 1974 SLD 152, 1974 SCMR 246 | Criminal Petition for Special Leave to Appeal No. , decided on 10.12.1973 | This case revolves around a murder incident involving the accused, who were related to each other and to the deceased. The evidence presented was scrutinized, particularly focusing on witness credibility and the circumstances of the incident. The prosecution's reliance on eyewitness accounts was challenged, leading to the High Court's acquittal of the respondents. The Supreme Court upheld this decision, emphasizing the necessity of reliable evidence in criminal cases. The case highlights the complexities of legal proceedings in murder trials, especially when familial ties and witness reliability come into play, making it a significant reference point for future cases in similar contexts.... |
| 1989 SLD 2450, 1989 PLC 851 | Appeal No. 73 of 1982 , decided on 03.05.1989 | In the case of Shaukat Khan vs. Secretary to Government of the Punjab, the Service Tribunal addressed the unlawful dismissal of the appellant from his position due to alleged misconduct. The Tribunal emphasized the necessity of following the established procedures outlined in the Punjab Civil Servants (Efficiency and Discipline) Rules, 1975. The appellant was initially appointed temporarily and later regularized, but the Tribunal ruled that even temporary civil servants are entitled to due process. The dismissal order was found to be illegal, and the case was remanded for a fresh hearing in accordance with the proper legal framework. This case highlights the importance of procedural compliance in administrative actions against civil servants, ensuring that their rights are protected under the law.... |
| 2011 SLD 2361, (2011) 330 ITR 266 | CWP Nos. 2715, 2652 and 16063 of 2005 , decided on 12.05.2006 | The case of Hind Samachar Ltd. v. Union of India revolves around the interpretation of the Income-tax Act, 1961, specifically sections pertaining to the signing of income tax returns. The primary issue was whether the return filed without the signature of the Managing Director was valid or if it constituted a curable defect. The court held that such technical defects do not invalidate the return, as long as the essence of compliance with the law is maintained. The ruling highlights the importance of allowing taxpayers the opportunity to rectify minor errors, thus promoting fairness in tax administration. The case sets a precedent for similar situations where procedural lapses occur, emphasizing that the intention of the law is to ensure compliance rather than strict adherence to form over substance. This decision is significant for tax practitioners and companies navigating the complexities of tax law, ensuring that genuine efforts to comply are not penalized unduly. The keywords trend... |
| 1994 SLD 217, 1994 PLD 894 | Civil Petition No.144-K of 1994 , decided on 19.06.1994 | In the case of Civil Petition No.144-K of 1994, the Supreme Court of Pakistan examined the application of the Admiralty Jurisdiction of High Courts Ordinance, specifically focusing on the conditions under which a vessel can be arrested. The case involved a dispute over the arrest of the vessel 'Lakatoi Express', which was time chartered to a company that did not hold beneficial ownership of the majority shares. The court emphasized that for jurisdiction to be invoked, the claimant must demonstrate that the defendant was the beneficial owner of the majority shares at the time the cause of action arose. This decision underscored the legal interpretation of beneficial ownership in maritime law and clarified the limitations on actions in rem against sister ships. The ruling is significant for practitioners in maritime law, as it delineates the boundaries of jurisdiction in admiralty cases. Key terms include 'admiralty jurisdiction', 'beneficial ownership', 'time charter', and 'sister ship'... |
| 2003 SLD 1047, 2003 PCRLJ 1340 | Special Criminal Bail No.28 of 2002 , decided on 29.08.2002 | In the case of Ayaz Ahmed vs. The State, the Sindh High Court dealt with a bail application concerning allegations of smuggling of 'Black Kenya Tea' misdeclared as 'Raw Wool'. The court analyzed the provisions of the Customs Act, specifically Section 2 regarding the definition of smuggling, and determined that the prosecution did not provide sufficient evidence that the tea was a notified prohibited item. The court emphasized the importance of proper notification by the Federal Government for goods to be classified as smuggled under the law. The ruling underscored the legal principle that mere illegal importation does not necessarily equate to smuggling without a valid prohibition in place. As a result, the court granted bail, allowing the applicant to continue his legal proceedings without detention. This case highlights the nuances of customs law and the necessity for clear legal definitions and notifications in enforcing smuggling regulations.... |
| 2002 SLD 2892, (2002) 258 ITR 46 | D-2741 of 2016 , decided on 12.09.2002 | In the case of Mountview Exports P. Ltd. vs. Commissioner of Income Tax, the petitioner, an exporter of tea, sought a deduction under section 80HHC of the Income-tax Act for the assessment year 1994-95. The petitioner filed a return late and requested an extension for realizing export proceeds, which was denied by the Commissioner due to lack of evidence showing that the delay was beyond their control. The court upheld the Commissioner's decision, emphasizing the importance of timely compliance with tax regulations and the necessity for the petitioner to demonstrate due diligence. Key points include the rejection of the extension application based on procedural delays and the failure to provide adequate justification for the circumstances that led to the delay. This case highlights the strict adherence to tax deadlines and the implications of failing to act promptly in tax-related matters.... |
| 2004 SLD 2735, 2004 PLD 232 | Special Anti-Terrorism Appeals Nos. 47, 48, 52, 53 , decided on 21.10.2003 | This case revolves around serious charges of dacoity with murder, linked to the Anti-Terrorism Act, which highlights the complexities of legal procedures when dealing with terrorism-related offences. The Sindh High Court's decision reinforces the importance of reliable eyewitness accounts and the role of judicial confessions in securing convictions. Notably, the case addresses the jurisdiction of anti-terrorism courts and the implications of failing to adhere to procedural norms. The court maintained the death sentences for two accused while acquitting another, underscoring the rigorous standards of evidence required in capital cases. The judicial discourse in this case serves as a vital reference for future cases involving similar charges and the application of anti-terrorism laws.... |
| 1935 SLD 30, (1935) 3 ITR 246 | D-2741 of 1935 | In the case of Trustees of the Tribune, the Lahore High Court examined the nature of a trust established by a testator for the operation of a newspaper. The testator's will stipulated that the property in the stock and goodwill of the Tribune Press would vest in a committee of trustees tasked with maintaining the newspaper while promoting its liberal policy. However, since the testator's death, the newspaper operated as a standard business, competing with others in the market and providing no unique charitable benefit. The court found that the trust did not meet the criteria for exemption under the Income-tax Act, as the profits were not used for charitable purposes as defined by law. The judges highlighted that merely charging the public for the newspaper did not qualify as a charitable act, and the income was primarily used to fortify the newspaper's financial standing. This ruling underscores the importance of distinguishing between commercial enterprises and genuine charitable oper... |
| 2015 SLD 3047, 2015 PLC 977 | Writ Petition No. 20 of 2015 , decided on 05.01.2015 | In the case of Writ Petition No. 20 of 2015, the High Court of Azad Jammu and Kashmir dealt with the maintainability of a writ petition filed by a civil servant challenging the cancellation of his transfer order. The court highlighted that the petitioner, SAEED AHMED QURASHI, had not provided any concrete evidence to support his claims of impending cancellation of his transfer, which was issued under the Azad Jammu and Kashmir Interim Constitution Act, 1974. The court ruled that the petitioner's fears were based merely on conjecture and that he had an alternative legal remedy available to address his grievances. The decision underscores the importance of providing substantial evidence in legal petitions and the limits of anticipatory relief. The ruling reinforces the procedural requirements for civil service disputes, emphasizing the need for documented proof when challenging administrative decisions. This case is significant in understanding the legal framework governing civil service... |
| 1980 SLD 1753, 1980 PCRLJ 30 | Criminal Appeal No. 120 of 1977 , decided on 18.03.1979 | This case revolves around the conviction of four appellants who were implicated in the murder of Noor Muhammad, driven by suspicions of illicit relations with the wife of one of the accused. The Sindh High Court dismissed their appeal, affirming the trial court's decision which sentenced them to life imprisonment. The prosecution successfully established a strong case against the appellants through eyewitness accounts, circumstantial evidence, and forensic findings, including blood-stained weapons. The court highlighted the significance of timely lodging of the FIR and the consistency of testimonies provided by witnesses, despite some discrepancies. The ruling reinforces the principles of justice and accountability in criminal law, particularly in cases involving serious offenses like murder. Key terms include: murder conviction, eyewitness testimony, forensic evidence, life imprisonment, and criminal appeal. This case serves as a vital reference for understanding the legal processes a... |
| 2001 SLD 1009, 2001 PCRLJ 811 | Writ Petition No.4775 of 2000/BWP , decided on 23.01.2001 | In the case of Writ Petition No.4775 of 2000/BWP, the Lahore High Court addressed the issue of remission for convicts under specific sections of the Penal Code. The petitioners, convicted for robbery under sections 392/34, sought relief from the court as the Government's notifications pertaining to remission excluded certain offences. The court carefully analyzed the definitions of robbery and dacoity, concluding that the petitioners' convictions did not fall under the prohibited categories in the notifications. This landmark decision underscores the importance of judicial interpretation in the application of penal laws and the rights of convicts to benefit from government provisions for remission. The ruling emphasizes the court's role in safeguarding the rights of individuals against arbitrary exclusions in legal frameworks, ensuring that justice is served in accordance with the law.... |
| 2020 SLD 2015, 2020 PTD 1657 | Civil Petitions Nos. 310-L to 314-L of 2017, 741-L , decided on 15.07.2020 | This case revolves around several civil petitions filed before the Supreme Court of Pakistan regarding the Income Tax Ordinance, 2001, and the Limitation Act, 1908. The court's deliberation focused on the interpretation of critical sections, particularly Section 133(1) of the Income Tax Ordinance and Section 168 of the Limitation Act. These laws are pivotal in determining the procedural aspects of tax litigation and the admissibility of appeals. The judgment issued on July 15, 2020, not only clarifies the application of these laws but also emphasizes the importance of procedural compliance in legal proceedings. The court highlighted that delays in filing petitions could result in the dismissal of cases, thereby affecting the rights of the parties involved. This ruling serves as a guiding framework for future litigants, reinforcing the need for timely action in legal matters. The case encapsulates essential legal principles that are relevant to tax law practitioners and advocates naviga... |
| 1991 SLD 65, 1991 PTD 232 | Miscellaneous Civil Case No. 255 of 1984 , decided on 15.02.1989 | This case revolves around the Income Tax Act, 1961, specifically focusing on the implications of delay in filing returns by an assessee who was a partner in a firm. The High Court evaluated the facts presented by the Income-tax Appellate Tribunal, which indicated that the delay was attributable to the non-finalisation of accounts by the firm. The Tribunal's decision to delete the penalty was based on the finding that the assessee had reasonable cause for the delay. This case underscores the importance of establishing a reasonable cause when it comes to filing income tax returns and the discretion exercised by tax authorities and judicial bodies in such matters. It highlights the necessity for partners in firms to ensure that their accounts are finalised in a timely manner to avoid penalties. The ruling serves as a significant precedent in income tax law, particularly regarding the interpretation of reasonable cause under the Income Tax Act. Legal practitioners in the field should take ... |
| 2007 SLD 3138, 2007 PLJ 623 | W.P. No. 480 of 2007 , decided on 15.02.2007 | In the case of W.P. No. 480 of 2007, the Lahore High Court addressed the issue of the registration of a second FIR under Article 199 of the Constitution of Pakistan and Section 22-A of the Criminal Procedure Code. The petitioner, Sabin Bibi, sought justice after the SHO refused to record her statement regarding the alleged murder of her cousin, Mst. Jannat Bibi, by Ahmad Yar and others. The court highlighted the importance of fair legal processes and the necessity for law enforcement to fulfill their responsibilities. The ruling underscores the court's commitment to uphold the rights of individuals seeking justice, particularly in cases involving serious allegations such as murder. The decision reinforces the notion that a second FIR may be warranted when the new allegations present a different version of events that is not merely an extension of the first FIR. This case serves as a significant reference point for similar future cases involving the registration of FIRs and the interpre... |
| 1987 SLD 1321, 1987 PLC 741 | Appeal No-57 of 1986 , decided on 05.03.1987 | In the case of Bakht Ali vs. Deputy Commissioner, Nawabshah, the Service Tribunal, Sindh addressed serious procedural violations in the disciplinary action against Bakht Ali, a Tapedar dismissed from service. The Tribunal emphasized the importance of adhering to the Sind Civil Servants (Efficiency and Discipline) Rules, 1973, particularly Rule 5, which outlines the procedures for issuing show-cause notices and conducting enquiries. The Tribunal found that Bakht Ali was not given a fair opportunity to defend himself during the enquiry process, as he was not associated with the enquiry conducted by the Assistant Commissioner. This led to the conclusion that the dismissal order was fundamentally flawed and unsustainable. The Tribunal's decision to set aside the dismissal order and remand the case for proper proceedings highlights the critical role of due process in administrative justice. This case serves as a significant precedent for ensuring that civil servants are afforded their right... |
| 1980 SLD 34, 1980 PTD 68, (1980) 42 TAX 24 | , decided on 04.09.1974 | In this pivotal case decided by the Income Tax Appellate Tribunal on September 4, 1974, significant legal principles surrounding the Income Tax Act of 1922 were examined, particularly concerning exemptions on dividend income. The tribunal addressed critical issues related to the allocation of expenses and the treatment of exempt income for tax purposes. The case highlighted the importance of understanding how dividend income interacts with tax liabilities, especially in light of existing notifications from the Ministry of Finance. The tribunal's decision clarified that the gross dividend income received by the company is exempt from super-tax, and such income should not be diminished by any expenses incurred. This ruling has implications for the assessment of income tax and the determination of special reserves under the law. The legal community should note the case's relevance in discussions about tax exemptions and the allocation of business expenses, as it sets a precedent that coul... |
| 2003 SLD 2609, 2003 CLC 1049 | Writ Petition No.4595 of 1988 , decided on 10.09.2002 | In the case of Writ Petition No.4595 of 1988, the Lahore High Court addressed the matter of land reserved as 'Charagah' under the Colonization of Government Lands (Punjab) Act. The petitioner, Abdul Sattar, contested the government's decision to transfer the land for the construction of a school, claiming proprietary rights as a landless occupant. The court found that the petitioner, as a temporary lessee, had agreed to surrender the land when required for public use. The ruling underscored the legal principle that temporary leases do not confer permanent rights, especially when public interest is at stake. This case highlights the intersection of land use policy and individual rights, emphasizing that commitments made by lessees cannot be disregarded when public welfare is involved. The decision reinforces the authority of the state to repurpose land for community benefit, a critical aspect of urban planning and resource management in Pakistan.... |
| 1976 SLD 266 = (1976) 102 ITR 219 | IT REFERENCE No. 33 OF 1965 , decided on 26.07.1974 | In the case of Commissioner of Income Tax v. Patel International Film Ltd., the Bombay High Court addressed the issue of whether the cost of a film purchased for advertisement purposes could be classified as a deductible revenue expenditure under Section 37(1) of the Income-tax Act, 1961. The court found that the film 'Pomposh' was acquired not for exhibition but as a model to attract customers to the company's color processing services at the Film Centre. The decision emphasized the importance of classifying expenditures correctly as either capital or revenue. The court ruled that since the film was a capital asset intended for future business promotion, its cost could not be deducted from business income. This ruling underlines key principles of tax law regarding the treatment of business expenditures, and it serves as a precedent for similar cases where the nature of asset acquisition is in question. Keywords such as 'capital expenditure', 'revenue expenditure', 'Income-tax Act', an... |
| 1983 SLD 1760, 1983 PLC 813 | Appeal No. 141 (K) of 1980 , decided on 19.04.1983 | In the case of Rais Ahmed vs. Deputy Collector of Customs, the Federal Service Tribunal addressed issues of misconduct and procedural fairness under the Government Servants (Efficiency and Discipline) Rules, 1973. The appellant, Rais Ahmed, an Upper Division Clerk, was removed from service for allegedly engaging in fraudulent activities involving misdirected cheques. The tribunal found sufficient evidence of collusion and determined that the show-cause notice procedure was appropriate without necessitating a formal inquiry. The decision reaffirmed the importance of accountability in public service while also considering the appellant's service history. This case highlights the balance between disciplinary action and procedural rights, relevant for government servants facing misconduct allegations. Keywords: misconduct, government servants, disciplinary procedures, accountability, Federal Service Tribunal.... |
| 1990 SLD 1632, (1990) 181 ITR 216 | D-2741 of 2016 , decided on 01.01.1990 | In the case of Commissioner of Income Tax v. Chuharmal Manghandas, the Madhya Pradesh High Court addressed a significant issue regarding the registration of a partnership firm under the Income-tax Act, 1961. The case arose after the death of one partner, which led to the wife of the deceased partner joining the firm. The Income-tax Officer (ITO) initially ruled that this constituted a change in the firm's constitution and denied the registration application. However, the Appellate Assistant Commissioner and subsequently the Tribunal reversed this decision, affirming the firm's entitlement to registration. The high court's decision emphasized the legal interpretation of partnership changes and the procedural requirements for registration, highlighting the importance of clarity in tax law. This case is essential for lawyers and advocates dealing with tax law and partnership issues, as it outlines the circumstances under which a partnership can maintain its registration status despite cha... |
| 1998 SLD 1425, 1998 SCMR 807 | Civil Appeals Nos. 86 and 87 of 1992 , decided on 19.02.1996 | In the case of Karachi Transport Corporation vs. Moinuddin and others, the Supreme Court of Pakistan addressed issues related to liability under the Fatal Accidents Act due to negligent driving resulting in multiple fatalities. The case involved a bus owned by the Karachi Transport Corporation, driven by Mitho Khan during a road test when it collided with an oil tanker, leading to the deaths of three individuals, including Zahiruddin and Zafar Hussain. The High Court initially dismissed claims against the corporation but later held both the driver and the employer liable, a decision upheld by the Supreme Court. The ruling emphasized the presumption of employer liability for employees' actions during the scope of their duties, regardless of alleged unauthorized use of the vehicle. This case underscores the importance of employer responsibility in cases of negligent conduct by employees, particularly in civil liability contexts.... |
| 2024 SLD 4699, 2024 PLJ 467 | C.P. Nos. 488-K of 2023 & 489-K of 2023 , decided on 20.12.2023 | In this landmark case, the Supreme Court of Pakistan addressed the jurisdiction of Family Courts concerning a khula divorce filed by Mst. Samreena Rasheed Memon against her husband, Sohail Ahmed. The case arose due to a marriage registered in New York, USA, where the couple faced insurmountable differences leading to the wife's request for divorce. The petitioner's argument against the jurisdiction of Pakistani courts was dismissed, affirming the right of women to seek legal remedies for marital disputes, regardless of their current residence. The court's ruling highlighted the legislative intent to support women's rights within Islamic jurisprudence, thereby reinforcing the legal framework for family law in Pakistan. The decision is significant for its emphasis on the accessibility of legal recourse for women in family matters, particularly in cases involving international elements.... |
| 2019 SLD 428, 2019 CLC 216 | Regular Second Appeals Nos. 175 and 203 of 2012 , decided on 14.09.2018 | In the Regular Second Appeals Nos. 175 and 203 of 2012, the Lahore High Court examined the intricacies of property law as related to the Specific Relief Act, 1877, and the Civil Procedure Code. The case arose from a suit for specific performance of an agreement to sell land, where the original vendors claimed that the agreement had been cancelled due to non-payment by the plaintiff. The court determined that the appellants, who claimed to be bona fide purchasers, failed to establish their defense adequately. The court's thorough analysis of evidentiary rules, particularly concerning admissions in written statements and the burden of proof for subsequent vendees, highlighted the complexities of real estate transactions. The decision reinforced the importance of due diligence and the legal principles governing bona fide purchases, making it a significant reference for future property law cases.... |
| 1993 SLD 588, 1993 SCMR 508 | Civil Appeal No.800 of 1990 , decided on 23.11.1992 | This case revolves around the appeal concerning the wrongful seizure of goods belonging to Dr. Muhammad Daud Khan Tariq, an authorized rice dealer. The Supreme Court of Pakistan addressed the critical issues of justice administration, public interest, and the legal implications of malicious prosecution. The Court found that the respondent's claim for compensation was valid, despite the lower courts' dismissal based on technicalities. It emphasized the necessity for courts to protect taxpayers' interests and maintain integrity in public dealings. The ruling serves as a crucial precedent for ensuring accountability and fairness in cases involving public authorities and wrongful actions against citizens. Key takeaways include the importance of timely legal action and the need for thorough evidence in claims for damages. This case underscores the role of the judiciary in safeguarding citizens' rights against arbitrary actions by the government.... |
| 2009 SLD 2023, (2009) 308 ITR 89, (2009) 180 TAXMAN 163 | MISC. APPEAL NO. 58 OF 2002 , decided on 24.10.2008 | This case involves the assessment of a firm, Vimla Stores, under the Income-tax Act, 1961. The Patna High Court deliberated on several issues including the estimation of business income and unexplained investments. The court found that the estimation of Rs. 50,000 as business income was grounded in relevant evidence, particularly the stock and sales figures during the relevant period. It confirmed that the unexplained investment should be adjusted to Rs. 3 lakh, considering a margin of error in the inventory. However, it ruled against the imposition of interest under section 234B due to the absence of a proper order from the assessing authority. This decision clarifies the standards for income estimation and the treatment of unexplained investments, emphasizing the necessity for material evidence in tax assessments.... |
| 2005 SLD 50, 2005 PTD 658 | Complaint No. 1199 L of 2003 , decided on 18.12.2004 | This case revolves around the complaint filed by Ameer Begum against the Secretary of the Revenue Division regarding the arbitrary tax assessment made post the demise of her husband. The Federal Tax Ombudsman evaluated the circumstances surrounding the assessment, which was based on an estimation that grossly inflated the sales figures without credible evidence or inquiry into the actual operations of the retail shop. The Ombudsman ruled that the assessment exhibited serious incompetence and inefficiency. The findings led to a recommendation for the assessment to be revoked and reassessed in accordance with the law, specifically under the provisions of the Income Tax Ordinance. This case underscores the importance of proper administrative conduct and the need for tax authorities to engage in fair and substantiated assessments, ensuring that taxpayers are not unduly burdened by arbitrary estimates. The ruling emphasizes the Ombudsman's role in safeguarding taxpayer rights and promoting ... |
| 2008 SLD 2313, (2008) 307 ITR 393, (2008) 174 TAXMAN 598 | CIVIL APPEAL NO. 6144 OF 2008 , decided on 17.10.2008 | In the landmark case of Commissioner of Income-tax v. Gujarat Siddhi Cement Ltd., the Supreme Court of India addressed the interpretation of section 43A of the Income-tax Act, 1961, particularly in the context of foreign currency fluctuations impacting investment allowances. The case arose from the assessee's claim for increased investment allowance due to the increased cost of plant and machinery caused by fluctuations in foreign exchange rates during the assessment year 1993-94. The Assessing Officer initially disallowed the claim, leading to a series of appeals that culminated in the Supreme Court's ruling. The court underscored the necessity for the assessee to furnish factual details regarding the fluctuations to validate the claim. This decision is significant for taxpayers dealing with foreign exchange and investment allowances, providing clarity on the application of section 43A(1) and emphasizing the importance of substantiating claims with factual evidence. Keywords include '... |
| 2018 SLD 51, 2018 PLJ 175 | W.P. No. 32241 of 2015 , decided on 10.10.2017 | This case revolves around the interpretation of the Income Tax Ordinance, 2001, particularly concerning the exemptions applicable to trustees of recognized Provident Funds, Gratuity Funds, and Pension Funds. The Lahore High Court examined the legal implications of the Federal Board of Revenue's circulars, which mandated the production of exemption certificates for claiming tax exemptions under Clause 47-B. The court determined that such requirements were not only unnecessary but also contradicted the legislative intent, which aimed to exempt these funds from tax deductions. The judgment clarified that the obligations of withholding agents do not extend to requiring exemption certificates when the law explicitly exempts certain transactions. This ruling underscores the delicate balance between tax compliance and the rights of recognized funds, setting a precedent for future cases involving tax exemptions and administrative regulations. Keywords: Income Tax Ordinance, tax exemptions, Lah... |
| 1986 SLD 1252, (1986) 157 ITR 584 | TAX CASE Nos. 54 TO 56 OF 1976 , decided on 15.03.1985 | This case revolves around the interpretation of what constitutes 'current repairs' under section 31(i) of the Income-tax Act, 1961. The central issue was whether the expenses incurred for the continuous repair and renovation of a furnace could be classified as current repairs, thus allowing the assessee to claim them as deductions. The Patna High Court analyzed the nature of the repairs, stating that the quantum of expenses is not the sole determinant for classifying repairs as current. It highlighted the importance of regular maintenance in industries like glass manufacturing, where high temperatures lead to wear and tear. The court referenced previous case law to establish that repairs made to maintain operational efficiency should not be seen as capital expenditures. This ruling reinforces the concept that regular maintenance costs, necessary for the ongoing use of machinery, qualify as current repairs, ensuring that businesses are not unduly burdened by tax liabilities on essential... |
| 2019 SLD 878, 2019 LHC 1446, 2020 PTD 165 | Writ Petition No. 19981 of 2019 , decided on 10.04.2019 | In the case of Quaideazam Thermal Private Limited vs. Federal Board of Revenue, the Lahore High Court addressed significant issues regarding tax recovery procedures. The petitioner challenged the attachment of its bank accounts without the mandatory thirty-day notice period required by the Sales Tax Rules. The court ruled in favor of the petitioner, underscoring the necessity of procedural fairness and the fundamental rights guaranteed under the Constitution. This decision highlights the balance between tax enforcement and taxpayer rights, establishing a precedent for similar cases in the future. The ruling reinforces the principle that taxpayers must be afforded adequate time to contest tax demands before any coercive actions are taken against them. Key aspects of the ruling include the emphasis on the right to a fair trial and the requirement for clear communication of tax liabilities. The decision serves as a vital reference for taxpayers and legal practitioners in understanding the... |
| 1979 SLD 870 = (1979) 117 ITR 736 | WT. REFERENCE Nos. 1 OF 1974 AND 9 & 11 OF 1975 | This case revolves around the interpretation of Section 2(m) of the Wealth-tax Act, 1957, concerning the eligibility of agricultural income-tax and loans secured against agricultural assets as deductions from net wealth. The petitioner, Smt. Lachmi Devi Chowkhani, sought to deduct her agricultural income-tax liability and a bank loan against her tea estate. The Wealth Tax Officer disallowed these deductions, citing that they pertained to exempted agricultural assets. The appellate authorities ruled in favor of the petitioner, leading to a reference to the High Court. The court ultimately determined that agricultural income-tax is indeed a debt related to agricultural assets, which are not chargeable under the Act, thus affirming the disallowance of the deductions claimed. This decision highlights the nuances of wealth-tax regulations and the classification of agricultural income within the context of tax liabilities.... |
| 2016 SLD 68, (2016) 380 ITR 257 | IT APPEAL No. 137 OF 2015 , decided on 09.07.2015 | In the case of Dr. Shiva Kant Mishra vs. Commissioner of Income Tax (Central), Kanpur, the Allahabad High Court addressed the validity of reassessment proceedings under the Income Tax Act, 1961. The case revolved around the assessment year 2002-03, where the Assessing Officer reopened the case based on deemed dividend claims and long-term capital gains from the sale of shares. The petitioner had initially disclosed the long-term capital gains in his return, claiming deductions under Section 54F for house construction. The court ruled that the Assessing Officer had no grounds for reassessment as the relevant information was already on record and had been evaluated in prior assessments. This ruling highlights the importance of transparency and prior disclosure in tax assessments, reinforcing that the Assessing Officer cannot reopen cases simply based on new opinions when the facts were already known. The judgment emphasizes the need for clear communication and proper documentation in tax... |
| 1969 SLD 297 = 1969 SCMR 660 | Civil Appeal No. 54 of 1959 , decided on 31.05.1961 | The Supreme Court of Pakistan adjudicated the case concerning the status of properties owned by Bharumal, who had died in India shortly after the Partition. The core issue revolved around whether Bharumal was an evacuee and if his properties were to be classified as evacuee property under the regulations enforced at the time of his death. The court determined that the properties were wrongly treated as evacuee property due to a misunderstanding of the relevant laws and regulations. The case highlights the complexities surrounding the classification of properties following the Partition and the legal implications of such classifications. The decision sets a precedent for similar cases involving the interpretation of evacuee property regulations and emphasizes the importance of applying the correct legal framework based on the timeline of events.... |
| 1959 SLD 153, (1959) 1 TAX 60, 1959 PTD 122 | Income-tax Appeal No. 1590 of 1957-58 , decided on 22.06.1959 | This case revolves around the treatment of earnest money forfeited by the appellant due to a market crisis in the textile industry. The Income Tax Appellate Tribunal analyzed whether the forfeited earnest money could be considered a business loss under the Income Tax Act of 1922. The tribunal highlighted that the appellant acted prudently by choosing to forfeit small amounts to avoid larger losses, thus emphasizing the principle of minimizing damage in business transactions. The decision reinforced the notion that losses arising from business decisions made in good faith, even if linked to breaches of contract, should be recognized for tax purposes. This case is significant for taxpayers and legal practitioners, offering insights into the interpretation of business losses under tax law, particularly in volatile markets. Keywords such as 'business loss', 'tax law', 'Income Tax Act', and 'forfeiture of earnest money' are central to understanding the implications of this ruling.... |
| 2007 SLD 1674 = 2007 PTD 728 | Appeal No.7(153)ST/IB/2003 and Old No.7(88)ST/IB/2 , decided on 31.05.2006 | This case revolves around the appeal of Messrs Kohinoor Textile Mills against the Order-in-Original issued by the Additional Collector of Customs concerning additional tax and penalties due to alleged incorrect reporting of input tax. The tribunal found that the Department had failed to provide valid legal grounds for their actions and emphasized the substantive rights of taxpayers to claim valid refunds. The Sales Tax Act, 1990, provides specific provisions regarding the refund process and the Department's obligations, which were not followed in this instance. The tribunal ruled that the show-cause notice was vague and lacked legal effect, thus reinforcing taxpayer rights against arbitrary governmental actions. This case underscores the importance of legal compliance in tax matters and the protection of taxpayer rights under the law.... |
| 2006 SLD 2211, 2006 CLC 1304 | Civil Revision No.265 of 2005 , decided on 23.05.2006 | In the case of Civil Revision No.265 of 2005, the Quetta High Court addressed significant issues related to property rights under the Specific Relief Act and the Civil Procedure Code. The court examined the implications of an agreement to sell and clarified that such agreements do not create any legal title or interest in the property. The case emphasized the importance of procedural justice, allowing for amendments to pleadings to ensure that the real controversies between the parties are determined. The decision highlighted the court's role in safeguarding rightful ownership and preventing illegal dispossession. The ruling serves as a critical reference for future cases involving property disputes, agreements to sell, and the rights of parties under the law. Key phrases such as 'property rights', 'Specific Relief Act', and 'Civil Procedure Code' are essential for understanding the legal framework governing such cases.... |
| 1985 SLD 896, 1985 SCMR 1661 | Civil Appeal No. 259 of 1978 , decided on 14.05.1985 | This case revolves around the rights of displaced persons regarding land allotment under the Displaced Persons (Land Settlement) Act of 1958. The appellants, Karamat Ali and others, challenged the Lahore High Court's decision that denied them the right to adjust their unsatisfied claims after the cancellation of some allotments. The Supreme Court emphasized that the denial of choice was punitive and not intended by law. The ruling highlighted the importance of ensuring that displaced persons can exercise their rights to land allotment and rectify any errors made by authorities. This case sets a precedent for future claims by displaced individuals seeking justice in land settlement matters.... |
| 2000 SLD 293, 2000 PTD 2283, (1999) 236 ITR 845 | C. O. No. 8283(W) of 1996 , decided on 23.05.1997 | In the case of HUM BOLDT WEDAG INDIA LTD. vs. ASSISTANT COMMISSIONER OF Income Tax, the Calcutta High Court addressed the legality of reassessment orders under the Income Tax Act, 1961. The petitioners filed an original return declaring an income of Rs. 8,22,400 for the assessment year 1984-85 but later revised it to show a loss of Rs. 55,660, claiming that a receipt of Rs. 8,52,000 should have been included in the assessment year 1983-84. The Assessing Officer, however, included this receipt in the assessment for 1984-85, leading to confusion regarding the proper assessment year. The Court found that since the income had been acknowledged and assessed, it could not be considered as having escaped assessment, thus invalidating the reassessment order. The ruling underscores critical principles regarding tax assessment and the procedural integrity expected from tax authorities, reinforcing the importance of accurate income reporting and the necessity for tax officials to adhere to establ... |
| 2001 SLD 528, 2001 PTD 3378, (2001) 249 ITR 219 | Civil Appeal No.7333 of 1996 , decided on 06.12.2000 | In the Supreme Court case of Union of India vs. Kaumudini Narayan Dalal, the Court addressed critical issues surrounding the Income Tax Department's authority in assessing property transactions. The case revolved around the implications of a previous Gujarat High Court decision which ruled that the Department could not deduct registration fees and stamp duty from the apparent consideration of a property sale. The Supreme Court upheld this ruling, reinforcing the necessity for the Revenue to maintain consistency in its legal challenges. The decision highlighted the importance of due diligence in tax matters, emphasizing that the Department must respect prior judgments unless a substantial reason for challenge exists. This ruling is significant for taxpayers and legal practitioners, as it clarifies the limits of the Income Tax Department's powers, particularly in property transactions, and sets a precedent for future cases involving the assessment of property values under the Income Tax ... |
| 2016 SLD 1540, 2016 PLJ 148 | Crl. Rev. No. 290 of 2013 , decided on 02.12.2013 | In the case of Crl. Rev. No. 290 of 2013, the petitioner Syed Mukhtiar Hussain challenged the orders of the Special Judge Anti-Corruption, Multan. The case revolved around allegations under various sections of the Pakistan Penal Code and the Pakistan Criminal Law Amendment Act. The court scrutinized the investigation reports and concluded that there was a lack of incriminating evidence against the petitioner, leading to the acceptance of the petition. This case underscores the importance of substantial evidence in criminal proceedings and the role of the judiciary in safeguarding the rights of individuals against unwarranted legal actions. Keywords: criminal law, evidence, judicial review, anti-corruption.... |
| 2008 SLD 52 = 2008 PTD 1162 | Complaint No.1505-K of 2003 , decided on 18.06.2004 | This case revolves around the complaint filed by B.P. Industries against the Secretary of the Revenue Division concerning an assessment notice issued under the Income Tax Ordinance, 2001. The Federal Tax Ombudsman, presided by Justice (Retd.) Saleem Akhtar, examined the legality of the notice and found it to be beyond the jurisdiction of the Additional Commissioner/Taxation Officer. The Ombudsman emphasized the importance of adhering to the legal framework established by the Income Tax Ordinance and its associated rules, particularly regarding taxpayer rights and assessment procedures. This case highlights the principles of maladministration in tax assessments and the necessity for tax authorities to operate within their legal boundaries to ensure fair treatment of taxpayers. The decision also underscores the significance of legal clarity in tax statutes, which is critical for both taxpayers and tax authorities. Overall, this case serves as a precedent for upholding taxpayer rights and... |
| 1987 SLD 549, 1987 SCMR 63 | Civil Appeal No. 132 of 1974 , decided on 22.04.1986 | In this landmark case, the Supreme Court of Pakistan deliberated on the rights of displaced persons under the Displaced Persons (Land Settlement) Act, 1958. The case arose when the Lahore High Court denied the appellant, Haji Ahmad Din, preferential allotment of land despite his verified claim, favoring a respondent who was not a sitting allottee. The Supreme Court, upon reviewing the facts, emphasized the importance of due process in allotment decisions, particularly regarding rights of prior claimants. The court ruled in favor of the appellant, reinforcing the principle that verified claims must be honored, thus ensuring justice for displaced persons. This decision highlights the ongoing challenges faced by individuals in securing land rights in Pakistan and the judicial commitment to uphold constitutional protections. The implications of this case extend to future land settlement disputes, ensuring that procedural fairness is maintained in administrative decisions.... |
| 2016 SLD 2132, 2016 YLR 279 | C.R. No. 165-B of 2013 , decided on 17.04.2015 | This case revolves around a legal dispute regarding property ownership, where the plaintiffs claimed that their grandfather was the rightful owner of the property based on historical documents. However, the defendants produced a sale deed dated 25.01.1919, which was acknowledged by the courts as a legitimate document, thus establishing their ownership. The case highlighted the importance of credible evidence in proving allegations of fraud and the presumption of truth attached to long-standing revenue records. The plaintiffs' failure to provide substantial evidence led to the dismissal of their suit. This case underscores the critical nature of maintaining accurate property records and the legal implications of fraudulent claims. Property law, ownership disputes, and legal procedures were key themes in this ruling, making it a significant reference point for similar cases in the future.... |
| 2007 SLD 1432, 2007 SCMR 1513 | Criminal Petition No.70 of 2007 , decided on 28.03.2007 | In the case of Criminal Petition No.70 of 2007, the Supreme Court of Pakistan addressed the issue of bail under medical grounds for Syed Asim Hassan. The petitioner, Sh. Muhammad Iqbal, challenged the Lahore High Court's decision, which had granted bail on the basis of the respondent's severe medical condition. The case involved critical aspects of the Criminal Procedure Code and the Penal Code, particularly sections related to serious offenses such as murder and attempted murder. The Supreme Court, while upholding the High Court's decision, highlighted the significance of medical evaluations in determining the appropriateness of bail in light of the accused's health. This case underscores the intersection of criminal law and medical jurisprudence, showcasing how health conditions can influence legal proceedings and the granting of bail. The ruling serves as a precedent for future cases where medical conditions are a central concern in bail applications.... |
| 2011 SLD 923 = 2011 PTD 2205 | K-236 of 2008 and K-1168 of 2010 , decided on 22.02.2011 | This case revolves around the misdeclaration of imported goods under the Customs Act, 1969. The appellants declared their goods as 'Silicon Electrical Sheet' to evade higher customs duties applicable to 'Electrolytic Tin Plate'. The tribunal found that the goods were misclassified, leading to the confiscation of the items and the imposition of a redemption fine. The decision highlighted the legal requirements for accurate declaration and the consequences of misrepresentation in import documentation. Furthermore, it clarified the method for calculating redemption fines, which should be based on the duties attempted to be evaded rather than the total value of the goods. This case is significant in reinforcing compliance in customs regulations and ensuring that importers adhere to the legal standards set forth by the Customs Act.... |
| 2004 SLD 3036, (2004) 271 ITR 497 | COMPANY APPLICATION Nos. 1756 OF 2002 AND 181 OF 2 , decided on 06.07.2004 | In this significant case, the Madras High Court addressed the complexities surrounding the collection and recovery of wealth tax under the Wealth-tax Act, 1957, in conjunction with the Companies Act, 1956. The Official Liquidator sought to have the penalty imposed by the income-tax department waived, citing delays caused by the necessary adjudication of secured creditors' claims. The court emphasized that the delay in tax payment was not attributable to the company, thereby justifying the waiver of interest charges. This ruling highlights the importance of understanding the interplay between tax obligations and corporate insolvency proceedings. By clarifying the responsibilities of the Official Liquidator and the rights of the company, the court reinforced the legal framework governing such cases. The decision is pivotal for similar future cases, ensuring that companies undergoing liquidation are not unduly penalized for delays beyond their control. The ruling serves as a precedent for... |