Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2016 SLD 2912, 2016 PLD 545 | Civil Appeals Nos. 1084 to 1098 of 2008, 1481 to 1 , decided on 05.04.2016 | This case involves a significant interpretation of the Income Tax Ordinance, focusing on minimum tax liabilities and the definitions of turnover, supply, and sale. The Supreme Court of Pakistan addressed whether the minimum tax under Section 80D of the Income Tax Ordinance, 1979 is applicable to aggregate declared turnover, including receipts under the Presumptive Tax Regime. The court underscored the importance of adhering to the explicit definitions within the law, thereby providing clarity on the application of these tax provisions. The ruling delineated between sales made to consumers and contractual supplies, noting the implications this distinction has for tax liabilities. This decision is crucial for tax practitioners and entities involved in commercial transactions as it impacts the understanding of tax obligations under current legislation. The keywords include 'Income Tax Ordinance', 'minimum tax liability', 'turnover', 'Presumptive Tax Regime', and 'tax law interpretation', ... |
| 1993 SLD 886, 1993 CLC 823 | 1993 SLD 886 | This case involved a constitutional petition by the Pakistan Motor Transport Federation challenging the legality of the Adda fee imposed by local councils. The Lahore High Court ruled that such fees could only be charged by councils with approved stands, addressing the concerns of transport vehicle owners regarding unauthorized charges. The court's decision emphasized the need for compliance with legal protocols in the levying of municipal taxes and affirmed the rights of vehicle owners against unjust financial burdens. The ruling serves as a precedent in ensuring lawful practices in local taxation, particularly in the transport sector, reinforcing the importance of regulatory oversight by the Regional Transport Authority. This case highlights key issues surrounding local governance, transportation laws, and taxpayer rights, making it significant for legal practitioners and policymakers alike.... |
| 1994 SLD 879, 1994 PLC 1023 | Appeal No.108 of 1993 , decided on 14.02.1994 | In the pivotal case of A. Rashid Khan Sherwani versus the Government of Sindh, adjudicated by the Service Tribunal, Sindh, the fundamental rights of civil servants concerning their entitlements were passionately upheld. The appellant, a distinguished Secretariat officer promoted to B.P.S. 20, was reassigned outside the Secretariat to serve as a Member of the Sindh Service Tribunal. This transfer, mandated by government necessity rather than personal choice, led to the controversial denial of his Secretariat Allowance—a critical component constituting 20% of his basic salary. The crux of the legal dispute rested on the interpretation and application of the Sindh Civil Servants Act, 1973, specifically Section 10, which stipulates that civil servants assigned outside their designated cadre must retain terms of service that are no less favorable than those applicable within their original postings. The appellant contended that the withholding of the Secretariat Allowance not only diminishe... |
| 1980 SLD 517, 1980 SCMR 481 | K 53 of 1979 , decided on 07.01.1980 | This case revolves around the murder of Janoo that occurred on September 22, 1974. The petitioners were involved in the crime and were later convicted by the Sessions Judge. The appeal to the High Court maintained the convictions, leading to the petitioners seeking special leave to appeal in the Supreme Court. The Supreme Court, after reviewing the evidence, including eyewitness accounts and the recovery of the accused at the scene, upheld the High Court's decision. The court emphasized the importance of ocular testimony in murder cases and dismissed the petition, reinforcing the principle that credible witness accounts can significantly influence the outcome of criminal trials. Key terms related to this case include murder, legal representation, judicial decisions, and the role of eyewitness testimony in establishing guilt.... |
| 2004 SLD 3009, (2004) 271 ITR 444 | IT APPEAL No. 40 OF 1999 , decided on 21.07.2004 | In the landmark decision of IT APPEAL No. 40 OF 1999, the Rajasthan High Court addressed a pivotal issue regarding the application of deductions under Section 80-IA and Section 80HHC of the Income-tax Act, 1961. The case involved an assessee-firm, an exporter named Rochi Ram & Sons, who had claimed deductions under both sections on their gross total income for the assessment year 1995-96. The Income Tax Officer (ITO) had allowed the deduction under Section 80HHC but contended that the deduction under Section 80-IA should not apply to the same gross total income, thereby permitting this deduction only on the remaining amount after deducting Section 80HHC. The Commissioner of Appeals upheld the ITO's stance, leading the assessee to appeal to the Tribunal. The Tribunal critically analyzed the provisions of the Income-tax Act, focusing on the language used in Sections 80-IA and 80HHC. It was determined that Section 80-IA does not expressly mandate deductions to be applied only to the bala... |
| 1972 SLD 72, (1972) 84 ITR 811 | In the landmark case of Associated Cement Companies Ltd. v. Director of Inspection, Customs and Central Excise, the Delhi High Court addressed critical issues surrounding the Tax Credit Certificate (Excise Duty on Excess Clearance) Scheme, 1965. The petitioner, Associated Cement Companies Ltd., challenged the interpretation of the scheme's provisions, specifically contesting the exclusion of the special excise duty under the Finance Act, 1965, from the tax credit calculations. The court meticulously analyzed the relevant sections of the Income-tax Act, 1961, Finance Act, 1965, and the Central Excises and Salt Act, 1944, determining that the special duty levied under section 80 of the Finance Act did not qualify as a duty under the Excise Act for the purpose of tax credit certificates. The judges, H.R. Khanna and P.N. Khanna, emphasized the statutory definitions and the legislative intent behind the provisions, ultimately ruling in favor of the respondent, Director of Inspection, Custom... | |
| 2024 SLD 2999, 2024 CLC 928 | F.A.O. No.108 of 2021 , decided on 20.11.2023 | In the case of C.M. PAK. LIMITED vs. PAKISTAN TELECOMMUNICATION AUTHORITY (PTA), the Islamabad High Court addressed significant issues surrounding due process and fair trial rights under the Pakistan Telecommunication (Re-organization) Act, 1996 and the Constitution of Pakistan. The appellant, C.M. PAK. LIMITED, challenged an order from the PTA regarding tariff charges, arguing that the PTA did not share crucial evidence gathered during an office visit. The court ruled that this lack of transparency violated the principles of natural justice and remanded the case back to the PTA for reconsideration, ensuring that all evidence would be disclosed to the appellant. This case highlights the importance of fair trial rights and the obligation of regulatory authorities to adhere to due process in their proceedings. It underscores the necessity for transparency and fairness in administrative actions, particularly in quasi-judicial contexts. The decision reinforces the legal standards for evide... |
| 2008 SLD 653, 2008 CLC 236 | Suit No.579 of 1994 , decided on 27.04.2007 | In the landmark case of SAIF NADEEM KAWASAKI LTD. and another versus AMERICAN EXPRESS BANK LTD., adjudicated by the Sindh High Court on April 27, 2007, the court addressed critical issues surrounding the Limitation Act (IX of 1908) and the applicability of the Civil Procedure Code in civil suits. The plaintiffs, represented by advocate Habib-ur-Rehman, initiated a lawsuit seeking damages totaling Rs.502,226,310, alleging negligence and misrepresentation by American Express Bank Ltd. The core of the dispute revolved around the purchase of shares in SAIF NADEEM KAWASAKI LTD., which the plaintiffs claimed were fraudulently represented by the defendant bank. The plaintiffs contended that they were misled regarding the profitability of the shares, leading them to purchase shares under false pretenses. They further alleged that the defendant bank failed to disclose critical information about the Customs Authority sealing the company's factory in April 1987, which had significant financial i... |
| 2008 SLD 2129 = 2008 SCMR 1008 | Jail Petition No.389 of 2007 , decided on 18.04.2008 | This case revolves around a jail petition filed against a conviction for murder. The Supreme Court of Pakistan evaluated the arguments presented by both the petitioner and the state regarding the appropriateness of the death sentence awarded to the petitioner. The pivotal question was whether the petitioner acted under grave provocation. The court acknowledged the need for a detailed re-evaluation of the evidence to ensure justice and fairness in the sentencing process. This case emphasizes the importance of understanding the nuances of provocation in criminal law, particularly in capital cases. The decision to grant leave for appeal highlights the judiciary's commitment to ensuring that sentences are just and proportionate to the circumstances surrounding the crime. Legal practitioners and scholars will find this case significant in discussions surrounding sentencing and the interpretation of provocation under law. Key terms include 'capital punishment', 'legal representation', 'judic... |
| 2003 SLD 2451, 2003 CLC 169 | Writ Petition No.20635 of 2000 | In the landmark case of Writ Petition No.20635 of 2000, adjudicated by the Lahore High Court on May 14, 2002, the petitioner, Abdul Khaliq, sought to assert his ownership over a street he claimed as his personal property. The respondent, Irshad Ullah Khan Sial, Additional District Judge, Lahore, contested this claim, maintaining that the street in question was a public thoroughfare. Central to the legal proceedings were provisions from the Civil Procedure Code (V of 1908), specifically Sections 91 and O.VII, R. 11, as well as Articles from the Constitution of Pakistan (1973), including Art. 199. The petitioner’s application hinged on the assertion that without the sanction of the Advocate-General, the suit was unmaintainable under the cited sections of the Civil Procedure Code. Despite the plaintiff’s allegations, the absence of any special damage claims weakened his position. The lower courts initially dismissed both the application and the subsequent revision, citing procedural defic... |
| 1999 SLD 374, 1999 PTD 2645, (1997) 228 ITR 421 | Civil Miscellaneous Writ Petition No.378 of 1987 , decided on 15.11.1996 | In the landmark case of Commissioner of Income Tax and another versus Income Tax Appellate Tribunal and another, the Allahabad High Court addressed critical issues related to procedural fairness and the application of natural justice in income tax appellate proceedings. The case, cited as 1999 SLD 374, 1999 PTD 2645, and (1997) 228 ITR 421, revolves around Civil Miscellaneous Writ Petition No.378 of 1987, decided on November 15, 1996, by Justice M. C. Agrawal. The petitioners, represented by Bharat Ji Agarwal, challenged the decision of the Income Tax Appellate Tribunal, which had initially rejected their application for an adjournment of the hearing date. The respondents, including the Income Tax Appellate Tribunal and Manna Lal & Sons (P.) Limited, were defended by S.P. Mehrotra. The core of the dispute lies in the tribunal's rejection of the petitioner’s request for an adjournment, which was based on the petitioner’s inability to fully instruct their counsel due to the chairman’s i... |
| 2003 SLD 3119 = (2003) 265 ITR 673 | G.A. NO. 275 OF 2002 AND APOT NO. 44 OF 2002 , decided on 24.11.2003 | In the case of Satish Kapur v. Commissioner of Income tax, the Calcutta High Court examined the application of sections 273A of the Income-tax Act, 1961, concerning the waiver of penalties. The petitioner, being a legal heir of a deceased assessee, filed returns disclosing previously unreported income and sought waiver of penalties under section 273A(1). The Commissioner initially approved the application but later denied it based on the conditions stipulated in section 273A(4). The court found that the conditions in section 273A(4) do not limit the application of section 273A(1) and that the appeal was necessary as the orders were not appealable under sections 246 and 253. This case highlights the critical interpretation of tax laws regarding penalty waivers and the importance of adhering to procedural correctness in tax enforcement. It reinforces the principle that tax authorities must exercise discretion judiciously and in accordance with the law. Keywords: Income-tax Act, penalty w... |
| 2007 SLD 133, 2007 PTD 2029, (2007) 96 TAX 237 | I.T.A. No. 3932/LB of 2005 , decided on 18.04.2007 | In the landmark case I.T.A. No. 3932/LB of 2005, decided on April 18, 2007, by the Income Tax Appellate Tribunal, significant interpretations of the Income Tax Ordinance, 1979, and the Companies Ordinance, 1984, were clarified concerning the tax exemptions available to professional firms. The case revolved around the appellant, a firm of architects, challenging the Department's decision to disallow certain tax exemptions under para.2B of Part-IV of the First Schedule of the Income Tax Ordinance, 1979. The Tribunal, presided over by Chairperson KHAWAJA FAROOQ SAEED, meticulously examined the legal provisions and the statutory interpretations provided by the Department. Central to the Tribunal's decision was the interpretation of Section 14(3)(d) of the Companies Ordinance, which explicitly prohibits certain professions, including lawyers and accountants, from forming limited liability companies. The appellant argued that architects should similarly be exempted, drawing parallels with t... |
| 2012 SLD 599 = 2012 CLC 1316 | Civil Revision No.254 of 2011 , decided on 03.02.2012 | In the case of Taj Muhammad Khan through L.Rs. vs. Collector Land Acquisition, the Peshawar High Court addressed a civil revision regarding land acquisition for the Ghazi Barotha Hydro Power Project. The petitioners sought to amend their objections regarding the determination of compensation for their acquired land. The court emphasized that the Land Acquisition Act, 1894, provides a framework for addressing disputes related to land acquisition, including the rights of 'persons interested' in the compensation process. The judgment underscored the necessity of allowing amendments to support justice and preserve the valuable rights of parties involved. The court's decision reaffirmed that the procedural rules should not obstruct the substantive rights of the parties in land acquisition cases. The ruling is significant for stakeholders in land acquisition and compensation disputes, ensuring that procedural hurdles do not impede the pursuit of justice in such cases.... |
| 2017 SLD 765, 2017 PLC 1093 | Writ Petitions Nos. 19546, 10605, 10674, 15431, 16 , decided on 16.11.2015 | In the pivotal case of CH. BASHARAT ALI VS PAKISTAN TELECOMMUNICATION COMPANY LIMITED AND ANOTHER, the Lahore High Court delivered a landmark judgment on November 16, 2015, addressing critical issues related to employment termination within Pakistan's telecommunication sector. The case consolidated multiple writ petitions filed by employees who were dismissed by PTCL under the Pakistan Telecommunication (Reorganization) Act, 1996, and the associated Service Regulations, 1996. The petitioners, including CH. BASHARAT ALI and others, contended that their dismissals were executed without due process, violating their fundamental rights as enshrined in the Constitution of Pakistan, 1973, specifically Article 10-A, which guarantees the protection of fundamental rights. Justice MIRZA VIQAS RAUF presided over the case, meticulously examining the statutory framework governing employment termination. The court scrutinized the applicability of the Pakistan Telecommunication Corporation Act, 1991,... |
| 1965 SLD 403, (1965) 55 ITR 593 | INCOME-TAX REFERENCE No. 23 OF 1962 , decided on 03.09.1964 | The case of Daulat Ram Khanna v. Commissioner of Income Tax revolves around the proper service of a notice under the Indian Income-tax Act, 1922. The Punjab High Court examined whether the notice issued under section 34 was validly served on the assessee, a Hindu undivided family, for the assessment year 1945-46. The process of service was scrutinized, especially after the process server reported that the karta of the family was unavailable to accept the notice. The court highlighted the importance of adhering to the procedural mandates set out in the Code of Civil Procedure for effective service of legal documents. The outcome underscored the necessity for tax authorities to comply with legal standards, ensuring that notices are served correctly to maintain the integrity of tax assessments. The ruling also clarified the advisory role of the court concerning questions referred by the Tribunal, emphasizing that only issues raised by the Tribunal could be adjudicated. This case serves as... |
| 2022 SLD 1661, 2022 PLJ 942 | W.P. No. 10461 of 2022 , decided on 07.07.2022 | In the case of W.P. No. 10461 of 2022, the Lahore High Court's Multan Bench addressed a dispute between Mistary Shahid Karim and the Additional District Judge, among others. The petitioner, represented by advocates M/s. Malik Javed Akhtar Wains and Muhammad Irfan Wyne, challenged the legality of a judgment and cost memo dated September 23, 2021, which had allowed the respondents to file an ejectment petition against him. The core issue revolved around the existence of a landlord-tenant relationship and the outstanding rent claims dating back to October 2014. The petitioner failed to substantiate his claim of not being a tenant, despite admitting to the tenancy in earlier proceedings. The court meticulously reviewed the evidence, including lease agreements and previous litigation, and concluded that the respondents were entitled to the outstanding rent. Key legal provisions cited included the Punjab Removal from Service Ordinance and Qanun-e-Shahadat. The decision reinforced the princip... |
| 1982 SLD 596, 1982 SCMR 1049 | Criminal Appeal No. 81 of 1979 , decided on 20.04.1982 | In this pivotal case, the Supreme Court of Pakistan examined the intricacies of murder charges under the Penal Code, specifically sections 302 and 34. The case revolved around the murder of Hayat and Rehmat, with the court scrutinizing the credibility of eyewitness testimonies and the requirement for corroborative evidence. The court acknowledged the emotional context of family honor that underpinned the actions of the appellants. The decision emphasized the need for a rigorous evaluation of evidence to uphold the integrity of the judicial process. This case serves as a crucial reference point for legal professionals addressing similar matters of homicide and the standards required for conviction, particularly regarding the corroboration of witness accounts. Legal practitioners should note the nuanced considerations that come into play when dealing with sensitive issues such as honor-related crimes. This case contributes to the evolving landscape of criminal law in Pakistan, highlighti... |
| 2010 SLD 2617, 2010 SCMR 18 | Civil Appeal No.2805 of 2001 , decided on 09.06.2009 | In the landmark case of Civil Appeal No.2805 of 2001, the Supreme Court of Pakistan addressed critical issues surrounding property rights and inheritance laws. The court examined the claims of the petitioners, who were the daughters of the deceased owner of a substantial estate, and their exclusion from the inheritance mutation. The court ruled that the plaintiffs were rightful co-owners of the property, as they inherited their shares immediately upon their father's death, despite being omitted from the revenue records. The judgment highlighted the legal principle that a co-sharer cannot alienate more than their share and emphasized the responsibility of purchasers to ensure they are acquiring property from lawful owners. The decision reinforced the rights of female heirs in inheritance matters, aligning with contemporary interpretations of Islamic inheritance laws. The ruling is significant for its implications on property transactions, co-ownership rights, and the protection of bona ... |
| 2023 SLD 6941, 2023 PLJ 189 | W.P. No. 228757 of 2018 , decided on 11.11.2022 | In the landmark case of Rao TARIQ ISLAM vs. FEDERATION OF PAKISTAN, the Lahore High Court addressed significant issues surrounding the Income Tax Ordinance, 2001, particularly the amendment in Section 236D that mandated advance tax collection from individuals using services such as marriage halls, without regard for their tax liability. The Court ruled that this practice was unconstitutional, highlighting that taxes must not be confiscatory or expropriatory, which aligns with principles of fair taxation. This case emphasizes the need for tax laws to be reasonable and equitable, ensuring that individuals not liable for taxes are not unduly burdened. The decision reflects a broader commitment to uphold fundamental rights and maintain justice within the taxation framework, marking a critical moment in the legal interpretation of tax-related statutes in Pakistan. The outcome of this case could influence future tax legislation and its implementation, promoting a fairer tax system.... |
| 1998 SLD 478, 1998 PTD 3612, (1998) 231 ITR 200, (1999) 79 TAX 124 | Civil Appeals Nos. 4074 to 4076 and 1089 to 1091 o , decided on 30.03.1998 | In the landmark case of Coca-Cola Export Corporation vs. Income Tax Officer, the Supreme Court of India addressed critical issues related to the reassessment of income tax under the Income Tax Act, 1961. The case revolved around the reopening of assessments for several assessment years based on letters issued by the Government of India under the Foreign Exchange Regulation Act. The Court held that these letters did not constitute valid information for the Income Tax Officer to initiate reassessment proceedings. This decision underscores the principle that different statutes operate within their distinct frameworks and that one cannot be used to influence the other improperly. The ruling is significant for multinational corporations operating in India, as it delineates the boundaries of tax reassessment in light of foreign exchange regulations. The Court's emphasis on jurisdiction and the validity of the grounds for reassessment serves as a precedent for future cases involving cross-bor... |
| 2016 SLD 580 = 2016 PLD 268 | Constitutional Petitions Nos. S-907, 1074 of 2012, , decided on 17.11.2015 | This case from the Sindh High Court highlights the urgent need for legal reforms and protections for women facing violence in Pakistan. It addresses the pervasive issues of honour killings and forced marriages, emphasizing that such customs are illegal and must be eradicated. The court's ruling calls for the establishment of safe houses to provide sanctuary for women escaping violence, ensuring that their rights are upheld. The decision serves as a crucial step towards gender equality, underlining the state's responsibility to protect vulnerable populations. The ruling reinforces the idea that women are equal owners of their property and have the right to make autonomous decisions regarding their lives, free from coercion.... |
| 1996 SLD 267 = 1996 PLC 39 | Civil Petition for Leave to Appeal No. 84 of 1995 , decided on 25.06.1995 | In the landmark case of Dr. Fazaleraziq vs. Principal Ayub Medical College, the Supreme Court of Pakistan addressed critical questions of legal importance regarding employee promotions within medical institutions. The case revolved around the interpretation of the Pakistan Medical and Dental Council Rules and the Ayub Medical College's service regulations. The petitioner, Dr. Fazaleraziq, contested the promotion of a colleague, arguing that the latter's qualifications and experience did not meet the requisite standards as per the applicable rules. The court's decision not only clarified the governing laws but also reinforced the principle that promotions must adhere to the regulations in effect at the time of the decision. This case is significant for medical professionals and educational institutions, as it sets a precedent for the application of rules governing promotions and qualifications in the medical field. Key terms include medical education regulations, promotion criteria, and... |
| 2010 SLD 1458, 2010 YLR 360 | Writ Petitions Nos. 16096 and 15744 (suo motu) of , decided on 03.09.2009 | This case addresses the sugar crisis in Pakistan, focusing on the responsibilities of the government to ensure fair pricing and availability of sugar to the public. The Lahore High Court intervened after reports surfaced about rising sugar prices and allegations of profiteering by sugar mill owners, exacerbated by political influences. The court's ruling mandated that the government facilitate sugar sales at a price that reflects production costs, highlighting the fundamental rights of farmers and consumers. Key issues included the impact of government subsidies, the role of sugar mills in market manipulation, and the necessity for transparent pricing mechanisms. This decision emphasizes the court's authority in safeguarding public interests against exploitative market practices, especially in essential commodities like sugar. The case is significant in the context of food security and economic justice in Pakistan.... |
| 1984 SLD 1286, 1984 PLC 629 | HYD-217 of 1983 , decided on 12.03.1984 | In the case of 'Haji Soomar Haji Haman Cotton Ginning & Pressing Factory vs Bashir Ahmed', the Labour Appellate Tribunal of Sindh dealt with the issues surrounding the reinstatement of an employee under the Industrial Relations Ordinance, 1969. The tribunal addressed the appeal filed by the employer against the Labour Court's order to reinstate the employee with back benefits. The court determined that the appeal was not permissible under section 51 of the Ordinance, which deals with recovery of amounts. The decision emphasized the importance of adhering to the provisions of the Industrial Relations Ordinance and the finality of Labour Court decisions, which are designed to protect workers' rights and ensure prompt resolution of employment disputes. This case underscores the legal framework surrounding industrial relations in Pakistan and the mechanisms available to employees seeking redress for wrongful termination. Keywords such as 'Industrial Relations Ordinance', 'Labour Court deci... |
| 2023 SLD 1258, 2023 PLJ 446 | Crl. Misc. No. 52233-B of 2022 , decided on 08.12.2022 | This case revolves around the issue of corporate criminal liability, specifically concerning the dishonestly issued cheque under Section 489-F of the Pakistan Penal Code. The Lahore High Court deliberated on whether a corporation can be prosecuted for issuing a bad cheque and whether the CEO, Kabeer Akbar, can be held criminally liable for the actions of the company. The court concluded that corporations cannot evade criminal liability based on the argument of separate legal identity. This ruling is significant as it reflects the evolving stance on corporate accountability, making it imperative for corporate officers to ensure compliance with legal standards to avoid personal liability. The decision underlines the importance of understanding corporate law and the responsibilities of directors and officers within their entities. This case is pivotal for legal practitioners, corporate entities, and stakeholders engaged in business transactions, emphasizing the necessity for adherence to ... |
| 2021 SLD 194 = (2021) 123 TAX 122 | MA (Stay) No. 92/LB/2021 , decided on 07.01.2021 | The case involves a miscellaneous application filed by M/S Emirates Supply Chain Services (PVT.) LTD seeking a stay of proceedings as per the directions of the Commissioner Inland Revenue (Appeals-II). The Appellate Tribunal examined the arguments presented by the applicant's advocate and the opposing counsel. The tribunal concluded that the order of the assessing officer was void, and therefore, there were no proceedings that warranted a stay. This case highlights the importance of understanding the implications of annulment and the conditions under which a stay may be granted in tax-related matters. It provides critical insights into the judicial interpretation of the Sales Tax Act, specifically Section 46. The decision reinforces the principle that a prima facie case must exist to justify a stay, ensuring that taxpayers are aware of their rights and the procedural requirements for appeals.... |
| 2023 SLD 87, 2023 PTD 312, 2023 PTCL 543, (2022) 126 TAX 579 | I.T.R. No. 61061 of 2022 , decided on 20.10.2022 | In this landmark case, the Lahore High Court addressed the implications of agricultural income tax under the Income Tax Ordinance, 2001. The case revolved around the taxpayer's obligation to prove payment of provincial agriculture income tax to exempt agricultural income from federal taxation. The court highlighted the importance of adhering to provincial laws governing agricultural income, emphasizing that the federal government lacks the authority to tax agricultural income as per the Constitution. The ruling serves as a significant precedent for future cases involving agricultural income tax, reinforcing the distinction between federal and provincial taxation powers. The decision also underscores the necessity for taxpayers to maintain accurate records and proof of tax payments to defend against claims of unexplained income. This case is crucial for legal practitioners and taxpayers alike, as it clarifies the legal framework surrounding agricultural income taxation, making it essent... |
| 2005 SLD 558, 2005 PTCL 343 | Special Customs Appeal No. 4 of 2003 , decided on 23.12.2003 | This case revolves around the Customs Act of 1969, specifically Section 181, which discusses the redemption fine in cases of confiscation of goods. The appellant, M/S. Weave and Knit (PVT.) LTD., challenged the confiscation of their consignment due to discrepancies in declared and actual weight. The court examined the justification of the adjudicating officer and the appellate tribunal's orders, concluding that the appellant's failure to provide evidence undermined their claims. The decision emphasizes the importance of substantiating claims in customs disputes, particularly regarding evasion of duties and taxes. The ruling reinforces the interpretation of redemption fines based on attempted evasion rather than total consignment duties. Keywords: Customs Act, 1969, redemption fine, weight discrepancies, customs disputes, legal interpretation.... |
| 2017 SLD 914, 2017 PLJ 28 | Jail Crl. Appeal No. 13/K of 2015 , decided on 16.12.2016 | In the case of Salamat Ali vs. State, the Federal Shariat Court addressed the appeal against a life sentence for the brutal murder of a minor. The key evidence was the appellant's confessional statement, recorded by a magistrate after ensuring the accused was mentally fit. The court highlighted the importance of voluntary confessions in capital cases, ruling that the confessional statement was credible and supported by circumstantial evidence. The trial court's conviction was upheld, demonstrating the judicial system's commitment to ensuring justice for heinous crimes against children. This case underscores critical themes in criminal law, including the standards for confessions and the implications of mental fitness in legal proceedings.... |
| 1995 SLD 309, 1995 SCMR 1178 | Criminal Petition No. 32 P of 1994 , decided on 13.12.1994 | In the case of 'Muhammad Javed and Shamrez vs. The State', the Supreme Court of Pakistan addressed critical issues surrounding the grant of bail under the Criminal Procedure Code, particularly Section 497. The case arose from the murder of Bakhmal, with the complainant initially implicating the petitioners. However, significant discrepancies were found between the F.I.R. and the complainant's later statements. The lack of eyewitnesses and the nature of the evidence led the Court to determine that the petitioners should be granted bail. This case underscores the importance of consistent witness testimonies and the scrutiny applied to statements made in criminal proceedings. The judgment highlights the principles of justice and due process, emphasizing the need for clear and reliable evidence in serious criminal charges. Keywords such as 'bail', 'criminal law', 'Pakistan', 'Supreme Court', and 'F.I.R. discrepancies' are crucial for understanding the implications of this case in the legal... |
| 2006 SLD 723, 2006 PLD 69 | Civil Appeal No. 30 and Civil Miscellaneous No. 40 , decided on 21.06.2006 | In the case of Civil Appeal No. 30 and Civil Miscellaneous No. 40 of 2006, the Supreme Court of Azad Jammu and Kashmir dealt with the principle of maintainability of appeals in light of prior judgments. The court ruled against the petitioner, emphasizing the importance of professional conduct among advocates. The case arose from a previous writ petition that had been dismissed, which was based on similar facts and legal arguments. The court highlighted that an advocate, once aware of the finality of a matter, should not engage in further litigation on behalf of a different client regarding the same issue. This ruling underscores the responsibilities lawyers have in ensuring that the legal process is not abused and that the dignity of the court is maintained. The decision reinforces the idea that legal representatives should act with integrity and refrain from actions that could be seen as manipulative or lacking bona fides. This case serves as a critical reminder of the ethical standar... |
| 1989 SLD 1488, 1989 SCMR 1134 | Civil Petition for Leave to Appeal No.21-R of 1989 , decided on 09.04.1989 | This case revolves around the right of pre-emption under the Punjab Pre-emption Act and its application in the context of the Constitution of Pakistan, 1973. The Supreme Court of Pakistan addressed the issue of whether the plaintiff had the right to pre-emption regarding a house situated in a specific Mohallah of Multan City. The court's decision to grant leave to appeal was influenced by a related case where leave was already granted, highlighting the importance of consistency in legal rulings. The case underscores the principles of property rights and pre-emption laws in Pakistan, which are crucial for ensuring fair transactions in real estate. Legal practitioners and scholars should take note of the evolving interpretations of these laws, especially in light of related precedents.... |
| 2023 SLD 270, 2023 MLD 187 | Criminal Acquittal Appeals Nos. D-15 and 120 of 20 , decided on 24.04.2018 | In the case of Sindh High Court's Criminal Acquittal Appeals Nos. D-15 and 120 of 2007, the court addressed a significant matter concerning the Penal Code and the Criminal Procedure Code. The case revolved around the appeal against the acquittal of an individual accused of murder. The prosecution alleged that the accused participated in the murder of the complainant's brother, but the evidence was insufficient to demonstrate the accused's involvement or common intention with the principal accused, who was absent. The court highlighted the importance of substantial evidence in criminal cases and reaffirmed that a judgment of acquittal should be respected unless there is a clear miscarriage of justice. This case underscores the critical standards of proof in criminal law and the protection of individual rights against wrongful conviction, which is a trending topic in legal discussions.... |
| 2024 SLD 221, 2024 PTD 208 | Writ Petition No. 420 of 2014 , decided on 10.10.2023 | In the case of Messrs Nordex Singapore Equipment Limited vs. Federal Board of Revenue, the Lahore High Court addressed crucial issues related to taxation for offshore companies under the Income Tax Ordinance, 2001. The petitioner, an offshore company, argued against the tax deductions imposed by the Federal Board of Revenue, citing the Avoidance of Double Taxation Treaty (ADTT) between Pakistan and Singapore as a basis for their exemption. The court emphasized the importance of adhering to statutory obligations and ensuring a fair hearing for all parties involved. The decision highlighted the interconnected nature of the relevant sections of the Income Tax Ordinance, ultimately leading to the court's ruling that the impugned order was invalid and should be reconsidered with due process. This case serves as a significant reference point for offshore companies engaged in international trade and tax regulations, particularly in the context of Pakistan's legal framework.... |
| 1989 SLD 707, 1989 SCMR 693, 1989 SLD 1263 | Civil Petition No.223 of 1985 , decided on 20.11.1988 | This case revolves around the legal principles governing the recording of adverse remarks in the Annual Confidential Reports of civil servants under the Constitution of Pakistan. The petitioner, NOOR AHMAD MIRZA, challenged the adverse remarks recorded by the Commissioner after failing to get relief from the Service Tribunal. The Supreme Court critically analyzed the procedural aspects and the implications of the Establishment Division's Memo regarding the recording of such remarks, particularly focusing on the necessity of established inquiries before such actions could be taken. The decision underscores the importance of due process and adherence to administrative instructions in the evaluation of civil servants. This case is significant for understanding the legal protections available to civil servants in Pakistan and the standards that must be met before adverse remarks can be recorded in their confidential reports.... |
| 1998 SLD 1167, 1998 SCMR 181 | Constitutional Petition No. 35 of 1997 , decided on 02.12.1997 | This case revolves around a constitutional petition challenging the validity of the Thirteenth Amendment Act of 1997, amidst chaotic political conditions in Pakistan. The Supreme Court faced significant disruptions during hearings, including intimidation and rowdyism from government supporters. The court's decision to suspend the operation of the Thirteenth Amendment reflects its commitment to maintaining judicial integrity and constitutional order. The case underscores the ongoing struggle between the judiciary and executive branches in Pakistan, emphasizing the need for safeguarding judicial independence and upholding constitutional mandates in the face of political pressures. Keywords: constitutional law, judicial independence, political turmoil, Pakistan Supreme Court, Thirteenth Amendment.... |
| 1994 SLD 747, 1994 SCMR 1131 | Civil Petition No. 105-P of 1992 , decided on 09.02.1993 | In the landmark case of Civil Petition No. 105-P of 1992, the Supreme Court of Pakistan addressed significant issues regarding the North-West Frontier Province Pre-emption Act and its application concerning target dates for decrees. The case arose when the plaintiff's pre-emption suit was decreed long after the legally mandated target date. The Supreme Court's ruling emphasized the importance of adherence to statutory deadlines and the established principles of law regarding pre-emption rights. The Court referenced the precedent set in Rozi Khan's Case, reinforcing the necessity for timely action in legal proceedings. The decision underscored the judiciary's commitment to upholding the rule of law and ensuring that legal processes are respected and followed. This case serves as a critical reference point for future legal interpretations of pre-emption rights in Pakistan, illustrating the balance between procedural adherence and substantive justice.... |
| 1982 SLD 776, 1982 PLD 250 | Writ Petition No. 569-R of 1979 , decided on 24.11.1981 | This case revolves around the legality of a property transfer under the Displaced Persons (Compensation and Rehabilitation) Act and the Punjab Development of Damaged Area Act. The Lahore High Court addressed the issue of whether a plot, deemed part of a development scheme, could be transferred by the Settlement Department. The court found that the plot had been incorrectly classified as part of the compensation pool, thereby invalidating the transfer to the respondent. Additionally, the court highlighted the importance of ensuring due process and protecting the rights of bona fide purchasers. The ruling reinforced legal principles regarding property rights and the necessity for compliance with statutory requirements in property transfers, particularly in contexts involving displaced persons. The case concluded with a resolution through a compromise between the parties, emphasizing the court's role in facilitating amicable settlements. Key terms include 'property transfer', 'compensatio... |
| 2004 SLD 3366, 2004 PLJ 477 | W.P. No. 3009 of 2003 , decided on 08.12.2003 | This case revolves around a writ petition filed by Sher Afzal Khan against the Secretary Union Council No. 19, challenging the validity of a no-confidence motion. The Lahore High Court addressed critical issues regarding the authority of the Nazim, procedural compliance under the Punjab Local Government Ordinance, and the constitutional provisions governing local government entities. The ruling emphasizes the importance of following legal protocols in local governance and affirms the Nazim's right to hold office until legal proceedings are concluded. The decision reinforces the need for transparency and adherence to established laws in local government operations, ensuring that elected representatives are not unjustly removed without due process. This case serves as a precedent for future local government disputes, highlighting the balance between legal authority and electoral mandates.... |
| 1980 SLD 1725, 1980 PCRLJ 1087 | Criminal Appeal No. J-294 and Confirmation Case No , decided on 14.11.1980 | In the case of Dhani Bux vs. The State, the Sindh High Court dealt with a confirmation case regarding the death sentence awarded to Dhani Bux for the murder of Abdul Rahman. The incident occurred on March 13, 1976, when the accused shot the deceased during a heated argument related to a matrimonial dispute. Eyewitnesses testified that Dhani Bux fired a revolver at Abdul Rahman, resulting in his death. The court considered the evidence, including the recovery of the unlicensed firearm and the testimonies of the complainant and other witnesses. The judgment stressed the importance of the relationship dynamics and the motive behind the crime, ultimately leading to the dismissal of the appeal and the confirmation of the death penalty. This case highlights issues of domestic disputes, the use of firearms, and the legal ramifications of premeditated murder, making it a significant reference in criminal law.... |
| 2022 SLD 2190, 2022 MLD 990 | C.P. No. 457 of 2020 , decided on 12.06.2020 | In this significant case from the Balochistan High Court, the petitioner, SANAULLAH, sought relief against alleged unlawful actions by the respondents, including interference in property and damage to a motorcycle. The court examined the nature of the offences cited, finding them to be non-cognizable under the Criminal Procedure Code. The ruling clarified essential aspects of non-cognizable offences, emphasizing the role of the Station House Officer and the necessity of a Magistrate's involvement in such cases. This case highlights the importance of adhering to legal protocols when dealing with non-cognizable offences and the limitations placed on law enforcement without proper judicial authority. The decision ultimately serves as a reminder of the legal framework governing non-cognizable crimes, ensuring that rights are protected while maintaining the rule of law.... |
| 1971 SLD 160, 1971 SCMR 76 | NQ, K-17 of 1970 , decided on 17.08.1970 | The Supreme Court of Pakistan addressed a petition for Special Leave to Appeal regarding a criminal matter where the petitioner, Mirza Mehboob Beg, sought to challenge an earlier High Court decision. The petition was dismissed as it was filed 17 days late, with no satisfactory explanation provided for the delay. The court reiterated the importance of adhering to procedural timelines, especially in criminal cases, and highlighted that the petitioner had been informed of the High Court's decision promptly. The ruling serves as a reminder of the necessity for diligence in legal proceedings, as failure to comply with deadlines can result in the dismissal of appeals regardless of the merits of the case. This case emphasizes key legal principles surrounding limitation and the procedural requirements for filing appeals, which are crucial for both legal practitioners and individuals involved in the judicial process.... |
| 1994 SLD 708, 1994 SCMR 979 | Civil Petitions for Leave to Appeal Nos. 249 and 3 , decided on 27.10.1993 | In the case of Civil Petitions for Leave to Appeal Nos. 249 and 310 of 1992, the Supreme Court of Pakistan addressed the grievances of Muhammad Akram Khan, who alleged that the National Bank of Pakistan was not complying with a prior Supreme Court order. This order was related to his promotion and the implementation of his rights as an employee. The Wafaqi Mohtasib intervened to direct the Bank to comply with the Supreme Court's ruling, but the Bank challenged this decision in the Sindh High Court, which declared the Ombudsman's order illegal. The Supreme Court ultimately found that the issues had been resolved by a directive from the Prime Minister, which antedated Khan's promotion, thus rendering the petitions moot. The Court emphasized the importance of adhering to higher court orders and the jurisdictional limitations of the Wafaqi Mohtasib under the relevant laws. This case highlights the intricate balance of administrative justice and the role of various legal entities in the enf... |
| 2011 SLD 1553, 2011 PLC 76 | Appeals Nos.MN-436, MN-437 and MN-438 of 2009 , decided on 31.05.2010 | This case involves appeals against the orders of the Punjab Labour Court which had allowed grievance petitions filed by workers, directing their regularization from the date of their initial appointment. The appeals raised significant issues regarding procedural fairness in the recording of evidence, particularly the importance of allowing cross-examination. The Labour Appellate Tribunal emphasized the necessity of adhering to legal standards in evidence presentation and the role of cross-examination in ensuring justice. The decision underscores critical aspects of labor law, including the rights of workers and the obligations of employers to follow due process in grievance hearings. This case is pivotal for understanding labor relations and the legal framework surrounding employee rights in Pakistan. Keywords: Labour Law, Employee Rights, Cross-Examination, Grievance Petition, Procedural Fairness.... |
| 2024 SLD 2742 = 2024 SCMR 443 | C.P. No. D-663 of 2023 , decided on 06.12.2023 | In the case of Liaqat University of Medical and Health Sciences (LUMHS) Jamshoro vs. Muhammad Ahsan Shakeel, the Supreme Court of Pakistan addressed the critical issue of academic integrity in medical admissions. The respondent had submitted a forged mark sheet to gain admission to the MBBS program. The Supreme Court, recognizing the gravity of fraud in educational contexts, ruled against the respondent, upholding the university's decision to cancel his admission based on the fraudulent documents. This case highlights the necessity for educational institutions to enforce strict admission policies and maintain high standards in the medical field. The ruling serves as a precedent for similar cases, emphasizing that integrity in educational credentials is paramount for the protection of public health. Institutions are urged to diligently verify academic records to prevent malpractice and ensure that qualified candidates are admitted based on legitimate qualifications. Keywords include 'me... |
| 2022 SLD 2139, 2022 MLD 1426 | Writ Petition No. 3159 of 2020 , decided on 04.03.2022 | In the case of Writ Petition No. 3159 of 2020, the Islamabad High Court addressed critical issues regarding the evidentiary burdens in civil trials, particularly in relation to public bodies and their obligations to produce records. The court examined the principles of the Qanun-e-Shahadat and the Civil Procedure Code, focusing on the requirements for additional evidence and the distinct facets of legal and evidential burdens. The plaintiff, Messrs Naseem Company, had claimed the cancellation of their plot by the Capital Development Authority (CDA) was invalid, asserting that alternative plots had been allotted to other allottees. The trial court's refusal to allow the CDA to produce relevant records was deemed erroneous, leading to the High Court's decision to remand the case for reconsideration. This ruling highlights the need for transparency and accountability in administrative actions by public authorities, reinforcing the paradigm of justice in civil proceedings.... |
| 2015 SLD 2710 = 2015 PLJ 209 | W.P. No. 10608 of 2013 , decided on 23.04.2014 | In the case W.P. No. 10608 of 2013, the Lahore High Court dealt with a constitutional petition filed by Muhammad Rafi against the National Bank of Pakistan concerning his dismissal from service. The petitioner, a Pension Payment Cashier, was accused of making payments on bogus pension vouchers, resulting in a loss of Rs. 1.921 million. The court found that the dismissal was based on an insufficient inquiry and that the respondents had not complied with the court's earlier orders. The court emphasized the need for a detailed, reasoned decision in administrative matters. This case highlights issues of procedural fairness and the importance of adhering to judicial orders in administrative actions. The ruling underscores the rights of employees against arbitrary dismissals and the requirement for authorities to provide justifications for their decisions, which is crucial for maintaining trust in public institutions.... |
| 2023 SLD 6551 | W.P. No.50314/2022 | This case revolves around the constitutional rights and the interpretation of various sections within the Constitution of Pakistan, 1973. The Lahore High Court presided over the petition filed by Zaka Ud Din Malik against the Federation of Pakistan. The legal representation included notable advocates bringing forth arguments pertinent to the constitutional provisions outlined. The proceedings highlighted the importance of adhering to legal protocols and the implications of the constitutional sections involved, particularly those relating to fundamental rights and administrative actions. The court's deliberations on the matter underscore the significance of judicial review in maintaining the balance of power within the government structure.... |
| 1999 SLD 289 = 1999 SCMR 311 | Civil Appeal No.307 of 1994 , decided on 20.11.1998 | The case revolves around the termination of Inayatullah Shaikh from the House Building Finance Corporation under Regulation 11 of the Service Regulations. The Supreme Court of Pakistan examined the legality of the termination and the applicability of Regulation 26 which mandates an inquiry for terminations deemed as punishment. The court held that the High Court's decision to grant a writ was appropriate given the circumstances, emphasizing the importance of adhering to procedural justice in employment matters. The ruling reinforces the legal standards for termination procedures within statutory corporations, ensuring that employees' rights are protected. This case is significant in understanding the balance between corporate governance and employee rights, especially in public sector entities. Key terms include termination of service, principles of natural justice, and procedural compliance in employment law.... |
| 2011 SLD 1117, 2011 PLD 14 | W.P.s Nos. 317 and 357 of 2010 , decided on 31.03.2011 | In the case of W.P.s Nos. 317 and 357 of 2010, the Islamabad High Court addressed the issue of tenancy and eviction under the Islamabad Rent Restriction Ordinance (IV of 2001). The case revolved around the eviction of tenants for defaulting on rent payments and the legal authority of the landlords and their attorney. The court examined the validity of the lease agreements executed by Liaquat Ali, who claimed to be a co-owner of the property. However, the court found that the power of attorney had been revoked prior to the lease agreements, rendering them invalid. The decision emphasized the importance of legal standing in tenancy matters and the necessity for proper consent from landlords for lease agreements. The court ultimately dismissed the petitions, reinforcing the legal framework governing landlord-tenant relationships and the enforcement of eviction orders.... |
| 1986 SLD 2408, 1986 PLC 1042 | 155/107 of 1983 , decided on 16.11.1983 | In the case of Kamaluddin and 30 others vs. Secretary to Government of Punjab, Finance Department, the appellants, who are Readers of the Lahore High Court, sought an upgrade to Pay Scale No. 16 effective from March 1, 1972. They argued that a previous judgment in their favor had not been fully implemented concerning the date of upgradation. The Tribunal found that the claim was barred by the principle of res judicata, as the same issue had been decided previously. The court reiterated that it cannot review its past decisions and that the appellants had already sought this relief in an earlier appeal. The decision reinforces the importance of finality in judicial decisions and highlights the appropriate channels for appeal. This case is significant for understanding the application of res judicata in administrative law and the limitations of tribunal powers regarding review of decisions.... |
| 1951 SLD 19, 1951 PLD 397 | Letters Patent Appeal No. 25 of 1949 , decided on 30.05.1951 | In the case of Letters Patent Appeal No. 25 of 1949, the Lahore High Court addressed the issue of the competency of an appeal under clause 10 of the Letters Patent. The case revolved around the rejection of an application under Order 41 rule 21 of the Civil Procedure Code, which sought a rehearing of a second appeal. The appellant argued that the dismissal was unjust and sought to appeal without the necessary certificate from the Single judge. The court clarified that such a certificate is required for the appeal to be valid, citing previous case law to support its decision. This case highlights the importance of following procedural rules and the precedence of specific legal documents over general statutes. The ruling reinforces the notion that the Letters Patent provides a clear framework for appeals, and any deviation from these rules can lead to dismissal. Legal practitioners must be aware of these nuances to effectively navigate the judicial process.... |
| 2019 SLD 2942, 2019 CLC 1801 | C.P. No. D-3635 of 2018 , decided on 04.07.2018 | In the case of C.P. No. D-3635 of 2018, the Sindh High Court addressed the challenge made by the petitioners against the delimitation order issued by the Election Commission of Pakistan (ECP) for the upcoming General Elections 2018. The petitioners contended that the ECP's delimitation was flawed, particularly arguing that it did not commence from the northern point of the district and that the population variation among the constituencies exceeded the permissible limit of 10%. The court examined the principles outlined in the Elections Act, 2017, specifically Section 20, which establishes guidelines for delimitation, and Rule 10(5) of the Elections Rules, which suggests that delimitation should ideally start from the northern end of the district. However, the court found that the ECP had adhered to the law's requirements, allowing for some flexibility in the delimitation process. The decision emphasized that the population variation was within acceptable limits and that the ECP had ac... |
| 2006 SLD 3064 = 2006 PLD 472 | Criminal Bail Application No. 768 of 2004 , decided on 07.12.2004 | In the case of Criminal Bail Application No. 768 of 2004, the Sindh High Court addressed the bail application of Mir Hassan, implicated in an offence under the Offence of Zina Ordinance. The court evaluated the merits of the prosecution's case, highlighting significant delays in the FIR and inconsistencies in witness statements. The ruling emphasized the importance of thorough investigation and the presumption of innocence until proven guilty, a crucial aspect of criminal law. The decision to grant bail underscores the court's commitment to justice and the rights of the accused, ensuring that individuals are not unjustly deprived of their freedom based on weak evidence. This case serves as a critical reference point for future bail applications, particularly in sensitive cases involving allegations of serious crimes. Keywords such as 'criminal law', 'bail application', 'judicial process', and 'rights of the accused' are essential for understanding the implications of this ruling.... |
| 1984 SLD 639 = (1984) 148 ITR 135 | IT Case No. 104 of 1976 | In the case of Commissioner of Income Tax v. Baij Nath, the Punjab and Haryana High Court addressed issues surrounding the Income-tax Act, 1961, particularly concerning section 256(2). The case revolved around the treatment of stock hypothecated with a bank and the admission of fresh evidence by the AAC. The court emphasized that findings on factual questions by the Tribunal are conclusive unless proven otherwise. The significance of this case lies in its clarification of procedural standards regarding the admission of fresh evidence during tax assessments, as well as its implications for taxpayers and the revenue department in similar disputes. The court's decision reinforces the importance of following due process in tax proceedings and sets a precedent for future cases involving the interpretation of stock valuations and evidence admissibility in tax assessments.... |
| 2021 SLD 2017, 2021 PLJ 111 | W.P. No. 4576-P of 2020 , decided on 27.04.2021 | This case revolves around the petition filed by Muhammad Safdar seeking bail before arrest under Article 199 of the Constitution of Pakistan due to the issuance of an arrest warrant by the NAB for alleged corruption. The Peshawar High Court found that the NAB's actions exhibited mala fide intent, particularly given the political context surrounding the petitioner. The court underscored the importance of the presumption of innocence and the need for justice to prevent arbitrary detention. The decision reinforces legal protections for individuals facing investigations, particularly in politically sensitive cases, highlighting the need for fair treatment under the law. Key laws involved included the Criminal Procedure Code, the National Accountability Ordinance, and the Constitution of Pakistan. The ruling serves as a significant precedent in cases where allegations of political victimization are raised against the NAB's actions.... |
| 2016 SLD 322, 2016 PTD 1061, 2016 PLJ 310, (2018) 117 TAX 69 | Income Tax References Nos. 73 to 76 of 2014 , decided on 13.02.2016 | The case revolves around the interpretation of the Income Tax Ordinance, 2001, specifically concerning the rights of taxpayers to seek injunctive relief against tax recovery actions. The Islamabad High Court addressed the consolidated references filed by PAK GULF CONSTRUCTION (PVT.) LTD. against the decision of the Appellate Tribunal Inland Revenue, which had dismissed their applications for stay concerning tax recovery. The court highlighted the importance of understanding the legislative intent behind the provisions of the Income Tax Ordinance, particularly sections 127 and 131, which govern the appeals process and the grant of stay orders. This landmark ruling reinforces the legal standing of taxpayers to challenge tax recovery actions and emphasizes that the right to appeal is not limited to final orders but extends to any order made by the Commissioner Inland Revenue. The decision is critical for tax law practitioners and businesses facing similar tax recovery issues, as it clarif... |
| 1986 SLD 1018, 1986 SCMR 1875 | Civil Appeal No. K-126 of 1980 , decided on 03.04.1986 | This case revolves around the procedural integrity of disciplinary actions taken against an employee of the Water and Power Development Authority (WAPDA). The appellant, Usman Ghani, was removed from his position under section 17(1-A) of the West Pakistan Water and Power Development Authority Act. The Supreme Court scrutinized the circumstances surrounding his removal, particularly the transition from disciplinary proceedings to dismissal without adequate justification. The ruling underscored the necessity for authorities to act in good faith and adhere to procedural fair play when removing employees, emphasizing that mala fide actions cannot uphold legal validity. This case is significant for understanding employee rights and the limits of authority in administrative actions within public service sectors. Keywords like 'employee rights', 'disciplinary action', 'WAPDA', and 'Supreme Court ruling' are crucial for optimizing searchability and relevance in legal discussions.... |
| 2024 SLD 4005, 2024 PLJ 90 | W.P. No. 13909 of 2022 , decided on 20.10.2022 | In the case of W.P. No. 13909 of 2022, the Lahore High Court addressed a writ petition filed by Rana MAQSOOD AHMAD against the Government of Punjab concerning the issuance of letters requiring additional performance security from the petitioners, who had submitted the lowest bid for a tender. The court ruled that the letters were issued in accordance with the Public Procurement Rules and previous judgments. It clarified that the petitioners were not declared successful bidders, and thus, the demand for additional performance security was valid. This case emphasizes the importance of adhering to procurement regulations and the legal grounds for requiring performance securities in public tenders, reinforcing the principles set out in the Public Procurement Regulatory Authority Rules. The decision highlights the court's commitment to upholding fair practices in public procurement and the need for bidders to understand their rights and obligations within the bidding process. The court's ru... |
| 1986 SLD 1550, (1986) 159 ITR 712 | TAX CASE No. 122 OF 1979 , decided on 12.02.1986 | The case involves the deductibility of central sales tax for the assessment year 1973-74 by East India Corporation Ltd. The court examined the timeline of legal developments, including a Supreme Court decision that established the liability to pay sales tax. The key issue was whether the corporation could deduct the sales tax amount for the year in which the liability was formally recognized. The ruling highlighted the importance of the timing of legal decisions and their implications on tax liabilities. The decision clarified that the liability arose only after a formal assessment was made by the Commercial Tax Officer, which was consistent with the legal principles established in earlier Supreme Court cases. This ruling is significant for businesses navigating tax liabilities, particularly in cases where legal disputes affect the timing of tax obligations. Understanding the nuances of tax law, especially in relation to amendments and their retrospective effects, is crucial for compli... |
| 2006 SLD 94, 2006 PTD 1323 | I.T.As. Nos. 1933/LB to 1935/LB, 2103/LB, 2096/LB , decided on 09.02.2005 | This case revolves around the Income Tax Ordinance of 1979, specifically addressing the procedural aspects of tax assessments and the necessity for written orders. The Income Tax Appellate Tribunal's decision emphasized the importance of proper notice service and the illegality of assessments made without formal orders. The case discusses several sections of the Income Tax Ordinance, including those related to self-assessment and the time limits for tax filings. The Tribunal's ruling serves as a critical reference for understanding the legal framework surrounding tax assessments, particularly in cases involving rebuttable presumptions about notice service and the implications of amendments to tax laws. Overall, this case underscores the importance of adhering to procedural requirements to ensure fairness in tax administration.... |
| 2012 SLD 2471, 2012 YLR 1945 | Criminal Bail Application No. S-194 of 2011 , decided on 19.07.2011 | In the case of Abdullah vs. The State, the Sindh High Court addressed a criminal bail application concerning serious charges including Qatl-e-amd and attempt to commit murder. The court considered the applicant's lengthy abscondence, which was a crucial factor in the decision to deny bail. Despite the acquittal of a co-accused, the court found that the circumstances surrounding that acquittal did not mitigate the applicant's situation. The ruling highlighted the principles of justice and procedural law, noting that a fugitive's rights are diminished. The applicant's legal team argued for bail based on the severity of the injuries and the acquittal of the co-accused, but the court concluded that the serious nature of the charges and the applicant's abscondence warranted a denial of bail. This case underscores the importance of expediting trials in the interest of justice, especially when serious allegations are involved.... |
| 2021 SLD 677, 2021 PLD 313 | Civil Appeals Nos. 433 to 438 and 596 of 2020 , decided on 14.10.2020 | In the landmark case of Civil Appeals Nos. 433 to 438 and 596 of 2020, the Supreme Court of Pakistan addressed crucial issues regarding the powers of the Caretaker Government in relation to recruitment processes. The Court found that the Caretaker Government could not undertake any permanent measures, including recruitment, during its limited term. The case arose from the dissatisfaction expressed by candidates who alleged that the recruitment process was not transparently conducted. The Supreme Court emphasized the necessity for a fair recruitment process, allowing candidates to participate in fresh tests to ensure merit-based appointments. This decision serves as a significant precedent regarding the limits of authority of caretaker administrations and the importance of transparency in public sector recruitment, echoing established legal principles from previous cases.... |
| 1969 SLD 655, (1969) 71 ITR 380 | TAX CASE No. 307 OF 1964 REFERENCE No. 79 OF 1964 , decided on 12.07.1968 | This case addresses the interpretation and application of section 23A of the Income-tax Act, 1961, in the context of the 1955-56 assessment year. It highlights the legal implications of distributing dividends and the statutory requirement for companies to declare 100% of their distributable profits as dividends following amendments to the law. The case illustrates the dynamics between tax authorities and companies regarding compliance with tax laws, particularly when amendments are applied retroactively. The ruling underscores the importance of understanding the legal framework governing corporate financial distributions and the potential consequences of non-compliance. Keywords: Income-tax Act, dividend distribution, tax compliance, retrospective amendments, corporate law, financial regulations.... |
| 2015 SLD 2127, 2015 YLR 1582 | Crl. Misc. No. 5844-B of 2013 , decided on 09.01.2014 | This case revolves around the granting of pre-arrest bail to Muhammad Amir by the Lahore High Court. The allegations include serious offenses such as cheating, forgery, and corruption under various laws, including the Penal Code and the Prevention of Corruption Act. The petitioner contended that he was a bona fide purchaser of a plot and had no involvement in the alleged forgery of documents. The court highlighted the delay in reporting the matter and the lack of evidence implicating the petitioner in the alleged crimes. The court's decision to confirm bail was based on the principles of justice and the absence of direct allegations against the petitioner. This case underscores the importance of timely reporting in criminal matters and the protections afforded to innocent parties in property disputes.... |
| 2018 SLD 1645, 2018 SCMR 1385 | Intra Court Appeals Nos. 1 to 5 of 2007 in S.M.C. , decided on 15.05.2018 | In the case of Intra Court Appeals Nos. 1 to 5 of 2007, the Supreme Court of Pakistan dealt with serious allegations of contempt of court involving the manhandling of the Chief Justice. The incident occurred on March 13, 2007, when the Chief Justice was obstructed while walking to the Supreme Court, leading to a suo motu case initiated by the court. The appellants, including various police officials, were found guilty of contempt and received sentences. The court emphasized the importance of maintaining the dignity and authority of the judiciary, stating that any apology tendered in contempt cases must be sincere and unconditional. The decision highlighted the court's commitment to uphold justice and the rule of law, ensuring that contemptuous behavior is met with appropriate penalties. This case serves as a pivotal reference in the realm of contempt law in Pakistan, establishing clear guidelines on the treatment of apologies and the expectations for conduct by officials in the presenc... |
| 2010 SLD 2733, 2010 SCMR 817 | Civil Petition No.2170 of 2009 , decided on 14.01.2010 | This case revolves around the conflicts arising in the management of a Madrassa, where the petitioner, Moulvi Muhammad Azeem, was accused of misappropriating funds and failing to maintain proper records. The respondent, Alhaj Mehmood Khan Bangish, sought declarations and injunctions against the petitioner, claiming that the Madrassa's funds were being mismanaged. The Supreme Court examined the lower courts' findings, emphasizing that unless a substantial legal error was shown, the decisions should be respected. The Court highlighted the importance of clean hands in seeking equitable relief, resulting in the dismissal of the petitioner's claims. This case is significant in the realm of civil procedure and the appellate jurisdiction of the Supreme Court, establishing precedents on the standards of evidence and the conduct expected from parties in disputes over trust and property management.... |
| 2016 SLD 2387, 2016 PLD 547 | D-916 of 2015 , decided on 04.09.2015 | The case involves a constitutional petition regarding protective bail sought by the petitioners in light of Red Notices issued by Interpol. The Sindh High Court addressed the issues surrounding due process as per Article 10-A of the Constitution, emphasizing that the accused must have the opportunity to face charges directly. The Court clarified that while protective bail was not granted, the petitioners could land in Pakistan and approach the courts for legal relief. This ruling highlights the balance between legal procedures in extradition matters and the rights of individuals facing charges. Key legal principles from the Criminal Procedure Code and the Constitution were examined in detail, ensuring that the rights of the accused are preserved while maintaining lawful enforcement of judicial processes. The decision also reflects the challenges faced by individuals under international law enforcement actions, such as Red Notices, and the implications for their rights under Pakistani l... |
| 1993 SLD 509 = 1993 CLC 1029 | In the case between Gulshan Fabrics (Pvt.) Ltd. and the Town Committee, Kot Abdul Malik, the Lahore High Court addressed the legality of levying octroi duty on goods imported for processing. The court examined the definitions of 'use' and 'consumption' under the Punjab Local Government Ordinance and the Punjab Local Council Octroi Rules. It was determined that octroi duty applies to goods imported for use within the local limits of a municipal council, even if those goods are not sold or consumed. This ruling highlights the importance of statutory interpretation and the distinct nature of the terms involved, which could impact other similar cases regarding local taxation and import duties. The case sets a precedent for how local councils can apply taxes on goods entering their jurisdiction and clarifies the legal obligations of businesses regarding import duties.... | |
| 1985 SLD 1256 = (1985) 154 ITR 466 | TAX CASE NO. 668 OF 1978 | In the landmark case of Mariyappa Muthiriyar & Sons v. Commissioner of Income Tax, the Madras High Court addressed the complexities surrounding the formation of partnerships within Hindu Undivided Families (HUFs). The case highlighted the legal principles derived from previous judgments, particularly focusing on the provisions of Section 185 of the Income-tax Act, 1961. The court ruled that a partnership formed by the karta and coparceners, with individual contributions from their separate funds, is valid even in the absence of a partition. This judgment reinforces the legal standing of partnerships within HUFs, ensuring that coparceners can engage in business activities while still maintaining their familial bonds. The ruling serves as a significant precedent for future cases involving HUF partnerships, clarifying the legal framework that governs such arrangements. It is crucial for practitioners and individuals engaged in family businesses to understand the implications of this rulin... |
| 1998 SLD 1474, 1998 PLC 852 | Civil Petitions Nos. 105-P, 106-P, 107-P and 108-P , decided on 13.11.1995 | In the Supreme Court case concerning Civil Petitions Nos. 105-P, 106-P, 107-P and 108-P of 1995, the court examined the rights of civil servants in the North-West Frontier Province (N.W.F.P.) regarding advance increments based on higher educational qualifications. The employees, who were instructors in Technical Training Centres, challenged the government's restrictions on granting such increments based on the relevance of their qualifications to their fields. The court's decision centered on the interpretation of the North-West Frontier Province Civil Servants Act and the implications of various government correspondence that addressed the eligibility criteria for these increments. The outcome underscored the legal principles governing civil service entitlements and the obligations of the government to uphold such rights, as well as the need for statutory clarity in administrative decisions. This case is significant for civil servants seeking recognition for their educational advancem... |
| 1999 SLD 680, 1999 PTD 4026, (1999) 80 TAX 173 | W.T.As. Nos.84/IB to 86/IB of 1999-2000 and 1003/1 , decided on 31.08.1999 | In this case, the Income Tax Appellate Tribunal addressed crucial issues regarding the jurisdiction of the Assistant Commissioner of Wealth Tax under the Wealth Tax Act, 1963. The Tribunal found that the Assistant Commissioner was not recognized as a Wealth Tax Authority and therefore lacked the legal authority to conduct assessments. The case revolved around the assessment of the wealth tax of a property owned by the assessee, which had undergone multiple revisions in its declared value. The Tribunal highlighted the importance of adhering to the legal definitions and the specified authorities required to conduct wealth tax assessments. The decision emphasized the need for clarity in roles within tax authorities to prevent unlawful assessments and protect taxpayer rights. Keywords such as 'Wealth Tax Act', 'jurisdiction', and 'Income Tax Appellate Tribunal' are essential for SEO optimization of this case summary.... |
| 2021 SLD 2181, 2021 PLJ 326 | C.Ps. Nos. 1925, 1975 and 1976 of 2020 , decided on 05.04.2021 | In the case of C.Ps. Nos. 1925, 1975 and 1976 of 2020, the Supreme Court of Pakistan addressed issues surrounding the recognition of degrees from Al-Khair University by the Higher Education Commission (HEC). The petitioners, represented by various advocates, sought to challenge the HEC's authority to suspend the university's operations due to concerns over unauthorized campuses and poor educational quality. The Court emphasized the critical role of the HEC in regulating higher education and upheld the Commission's decision to not recognize degrees issued during the periods of violation. This case highlights the intersection of education law and administrative authority, affirming the need for compliance with educational standards. Ultimately, the Supreme Court dismissed the petitions, reinforcing the boundaries of the HEC's jurisdiction and the importance of maintaining the integrity of educational qualifications.... |
| 1997 SLD 605, 1997 PLC 118 | KAR-27 and KAR-50 of 1996 , decided on 25.03.1996 | This case involves an appeal by Shawkat Ali against M/s. Tapal Tea (PVT.) Limited decided by the Labour Appellate Tribunal, Sindh. The Tribunal's ruling is critical in understanding the enforcement of labour rights and the responsibilities of employers. It highlights the legal framework applicable to labour disputes and the importance of compliance with labour laws. The decision is expected to serve as a precedent for future cases involving similar issues. The Tribunal's commitment to upholding workers' rights is a pivotal aspect of this case, reflecting ongoing trends in labour law that prioritize employee protection and fair treatment in the workplace. The implications of this case extend to the broader labour market, influencing both employees and employers in their respective roles and responsibilities. The case also sheds light on the legal recourse available to workers in disputes with their employers, reinforcing the concept of justice within the labour sector.... |
| 1994 SLD 864 = 1994 SCMR 1665 | Civil Petition for Leave to Appeal No. 433 of 1993 , decided on 30.11.1993 | In the case of Mirza Afzal Baig v. Secretary, Establishment Division, the Supreme Court of Pakistan addressed the dismissal of a civil servant's appeal to the Federal Service Tribunal. The petitioner, Mirza Afzal Baig, argued that he was entitled to promotion and sought to appeal the tribunal's decision which dismissed his case as time-barred. The court highlighted the importance of adhering to procedural timelines set forth in the Service Tribunals Act, particularly the necessity to file appeals within 120 days of the departmental decision. The court found that the petitioner failed to demonstrate any valid grounds for delay in filing his appeal. The ruling reinforced the strict adherence to procedural laws in administrative matters, emphasizing that delays without sufficient justification are not acceptable. The decision showcases the legal principles governing civil service appeals in Pakistan, the importance of timely actions in legal processes, and the court's role in maintaining ... |
| 1988 SLD 2863, 1988 SCMR 1945 | Civil Petition No. 679 of 1983 , decided on 23.05.1988 | In the case of Civil Petition No. 679 of 1983, the Supreme Court of Pakistan addressed the legal implications of the Revenue Authority's actions regarding the correction of Khasra Girdawari during an ongoing pre-emption suit. The court's decision highlighted the importance of procedural propriety in administrative actions, asserting that the Revenue Authority retained the discretion to intervene in such matters. This ruling sheds light on the balance between administrative authority and judicial oversight, reinforcing the principle that not every procedural issue warrants judicial intervention. The court dismissed the petition, affirming that the actions of the Revenue Authority did not contravene any explicit legal prohibitions, thus allowing for continued administrative processes even amidst pending litigation. This case is significant in the context of land administration and the rights of tenants under the Constitution of Pakistan, particularly under Article 199. Legal practitioner... |
| 1984 SLD 6, 1984 PTD 58, (1984) 49 TAX 14 | T. A. No. 864 KB of 1980 81 , decided on 26.06.1983 | This case revolves around the Income Tax Act, 1922, specifically addressing the imposition of penalties under section 46(1) for the failure to pay tax on undisclosed income. The Income Tax Appellate Tribunal evaluated the appeal concerning the decision of the Appellate Assistant Commissioner, who upheld the penalty levied by the Income Tax Officer. The tribunal concluded that the law was correctly applied, affirming the penalty as the assessee failed to comply with tax payment obligations despite being granted the facility to pay in installments. This case highlights the legal implications of failing to disclose income and the subsequent penalties for such defaults, emphasizing the necessity for taxpayers to adhere to tax laws and the potential financial repercussions of non-compliance. The decision serves as a reminder to individuals and entities about their tax responsibilities under the Income Tax Act, 1922, and the strict measures in place to ensure compliance. Taxpayers are encour... |
| 1996 SLD 634 = 1996 PLC 672 | Civil Petition for Leave to Appeal No. 624-L of 19 , decided on 14.11.1995 | In this case, Khalid Siddique, an Excise and Taxation Officer, faced allegations of misconduct for allegedly misrepresenting a bus's seating capacity to evade tax liabilities. After being penalized by a reduction in his time scale, he sought a review and subsequently appealed to the Provincial Service Tribunal. The Tribunal's decision, which was partially favorable, led to questions about the legality of the Chairman's solo judgment after a two-member hearing and the requirement to specify penalty durations. This case highlights critical issues of administrative law, the authority of tribunal members, and the procedural integrity within civil service disciplinary actions. The Supreme Court's decision to grant leave for appeal underscores the importance of ensuring fair and just processes in civil service matters, particularly regarding penalties for misconduct, which may have broader implications for public administration and employee rights in Pakistan.... |
| 1993 SLD 1503, 1993 PLC 780 | KAR-447 of 1991 , decided on 31.05.1993 | In the case of KAR-447 of 1991, the Labour Appellate Tribunal addressed a significant industrial dispute involving wrongful dismissal. The employee was accused of instigating the posting of abusive posters against company officials. However, the tribunal found that there was no evidence linking the employee to the act, as he was not present during the incident, and no witnesses could confirm his involvement. The decision emphasized the importance of due process in employment disputes and reinstated the employee, highlighting the need for employers to provide clear and substantiated evidence before dismissing an employee. This case underscores the legal protections available to workers against arbitrary dismissal and serves as a precedent for similar cases in labor law, reinforcing the principles of fairness and justice in the workplace.... |
| 1987 SLD 3389, (1987) 167 ITR 419 | D-2741 of 2016 , decided on 01.01.1987 | In this landmark case, the Calcutta High Court addressed the complexities surrounding the deductibility of business expenditures under the Income-tax Act, 1961, specifically Section 37(1). The case arose when North West Coal Co. Ltd. had to decide on the depreciation charges related to machinery used by their contractor, B.P. Agarwalla & Sons. Due to economic challenges in the coal industry, the contractor requested a reduction in the agreed depreciation payments. The board of directors of North West Coal accepted this request, which subsequently led to the assessment by the Income Tax Officer (ITO) who included the forgone depreciation in the total income of the assessee. On appeal, the Tribunal ruled that the decision to forgo part of the depreciation was made in the best interests of the business, classifying it as a revenue expenditure. The High Court upheld the Tribunal's decision, emphasizing that the actions of the company were justified under commercial expediency. This case hi... |
| 1979 SLD 979, (1979) 117 ITR 549 | IT Ref. No. 487 of 1972 , decided on 25.08.1978 | In the case of Hindustan Gas & Industries Ltd v. Commissioner of Income Tax, the Calcutta High Court addressed the issue of whether expenditures related to the issuance of redeemable preference shares could be classified as revenue expenditures under section 37(1) of the Income-tax Act, 1961. The court ruled that such expenditures, including solicitors' fees for preparing a prospectus and underwriting commissions, were capital in nature and thus not deductible. The court emphasized the distinction between shareholders and creditors, stating that redeemable preference shares should not be treated as loans or debentures, highlighting the legal and financial implications of this classification. This decision is significant for companies considering the tax implications of their capital raising strategies, particularly in the issuance of preference shares versus loans. The case reaffirms the importance of correctly categorizing expenditures for tax purposes and the necessity for companies ... |
| 2021 SLD 2146, 2021 PLJ 140 | C.As. Nos. 656 to 659 of 2011 , decided on 24.02.2020 | This case revolves around the interpretation of the Wealth Tax Act, 1963, specifically regarding the limitation period for revisional powers exercised by the Commissioner. The Supreme Court of Pakistan addressed whether the limitation period for the Commissioner’s revisional authority under Section 25(2) could be inferred from Section 25(1). The court concluded that the one-year limitation period for the latter applies to the former, thereby ensuring that the interests of revenue are safeguarded. The ruling highlights the critical balance between the rights of the taxpayer and the necessity of tax compliance, aiming to prevent wealth from evading assessment. This decision serves as a precedent for future cases involving tax assessments and the interpretation of statutory limitations, reinforcing the principle that when a statute is silent on a limitation period, a reasonable time frame should be applied. The court’s analysis also referenced prior case law to substantiate its findings, ... |
| 1981 SLD 1291, 1981 PLD 262 | This case revolves around the issue of adverse possession and the treatment of evacuee property in Pakistan. The appellants claimed that they had been in adverse possession of agricultural land since 1936 and sought a declaration that the land was not evacuee property. However, the Supreme Court found that the appellants' claim was not supported by sufficient evidence and that their possession was interrupted by legal actions taken by the original owners. The court cited several precedents to reinforce its decision, emphasizing the need for continuity and exclusivity in claims of adverse possession. Ultimately, the appeal was dismissed, and the previous rulings were upheld. This case highlights the complexities surrounding property rights, especially in the context of historical land disputes in Pakistan.... | |
| 1992 SLD 356, 1992 PLD 96 | Civil Petition No.342-L of 1991 , decided on 12.11.1991 | In this landmark case, the Supreme Court of Pakistan addressed issues surrounding the imposition of excise duty under the Central Excises and Salt Act (I of 1944). The case arose from the actions of the Deputy Collector Customs who held the petitioner liable for evasion of excise duty. The High Court declined to intervene in the matter, leading to the petitioner's appeal to the Supreme Court. The Court found that the original order was just and fair, emphasizing the need for the legal process to uphold fairness and justice. The decision underscored the relevance of evidence in legal proceedings, asserting that procedural irregularities do not invalidate relevant evidence. The Islamic principle that no one should benefit from wrongful gains was also highlighted, reinforcing the idea that justice must be served fairly. This case is pivotal in understanding the application of excise laws and the importance of due process in administrative matters. Keywords such as 'excise duty', 'Supreme ... |
| 2011 SLD 648, 2011 CLC 783 | D-1424 of 2008 , decided on 01.12.2010 | This case revolves around the inquiry initiated by the Registrar of Cooperative Societies against the Shahbaz Qalandar Cooperative Housing Society Limited. The society, which is registered under the Cooperative Societies Act of 1925, contested the Registrar's authority to conduct an inquiry into its operations, claiming that the inquiry was initiated with mala fide intentions. The court, however, upheld the Registrar's actions, stating that he had sufficient grounds to initiate the inquiry based on the society's failure to comply with statutory requirements, including the holding of General Body Meetings and submission of financial statements. The ruling reinforced the Registrar's independence in exercising his powers under section 43(1) of the Act. The decision highlighted the importance of maintaining proper governance within cooperative societies to protect the interests of their members. Keywords such as 'Cooperative Societies Act', 'Registrar authority', and 'inquiry into cooperat... |
| 1996 SLD 459, 1996 PLC 325 | Civil Appeal No. 678 of 1994 , decided on 21.06.1995 | This case discusses the procedural aspects of appeals within the context of the Service Tribunals Act and the Constitution of Pakistan. The key issues revolved around the non-impleading of a necessary party and the assertion by the appellants that they were not allowed to file a written statement. The Supreme Court emphasized that while M. Abbas was a necessary party, his prior participation negated the claim of procedural deficiency. The judgment highlights the balance between procedural adherence and substantive justice in administrative law, reinforcing that the presence of a party at hearings can mitigate non-joinder issues. This case is significant for legal practitioners dealing with administrative appeals, as it clarifies the boundaries of procedural compliance and the implications of party joinder. Key terms include 'Service Tribunal', 'non-joinder', 'administrative law', and 'judicial review'.... |
| 2022 SLD 722, 2022 PTD 645 | I.T.As Nos. 570/LB and 571/LB of 2021 , decided on 04.02.2022 | In this case, the Appellate Tribunal Inland Revenue addressed the issues related to the Income Tax Ordinance, 2001, specifically focusing on the provisions concerning unexplained income and the necessary procedural requirements for tax assessments. The case revolved around the failure to issue a separate notice under Section 111, which is crucial for invoking certain tax provisions. The Tribunal emphasized that due process must be followed to protect taxpayers' rights. This ruling not only clarifies the importance of proper notification in tax matters but also sets a precedent for future cases involving similar issues. The decision reinforces the principle that taxpayers must be given adequate opportunity to respond to allegations of tax liability, thus ensuring fairness in tax administration.... |
| 1979 SLD 905, (1979) 117 ITR 628 | WRIT PETITION No. 5604 OF 1977 , decided on 15.03.1978 | In this case, the High Court examined the obligations of an individual taxpayer regarding advance tax payments under the Income-tax Act, 1961. The petitioner, Lakshminarayan, failed to pay advance tax on the share income of his minor son, who was also a partner in the same firm. The Income Tax Officer imposed an interest charge under section 217(1A) for this failure. The petitioner challenged this decision, arguing that there was no statutory obligation to estimate the minor's income as the prescribed form did not accommodate it. However, the court ruled that the share income of the minor son must be included in the total income of the assessee, thereby affirming the levy of interest. This case highlights the importance of compliance with tax regulations and the obligations of taxpayers to report all sources of income accurately. Keywords: Income-tax Act, advance tax, interest charge, minor's income, tax compliance, legal obligations.... |
| 1997 SLD 793, 1997 PLC 422 | Civil Petitions Nos. 207-P and 209-P of 1995 , decided on 20.05.1996 | In the landmark case of Civil Petitions Nos. 207-P and 209-P of 1995, the Supreme Court of Pakistan addressed critical issues pertaining to administrative law and the rights of individuals. The court's decision, delivered on May 20, 1996, stemmed from appeals against the judgment of the Peshawar High Court, which had adjudicated on the matters involving the Secretary to Government of N.W.F.P. The ruling underscored the necessity of due process, highlighting that governmental decisions must not only comply with the law but also respect the rights of the individuals impacted by such decisions. This case establishes important precedents in administrative law, emphasizing accountability and transparency in government actions. The decision is pivotal for lawyers and advocates dealing with cases that involve the rights of citizens against administrative decisions. The case also serves as an important reference for future legal interpretations regarding the protection of individual rights. Ke... |
| 2018 SLD 1762, 2018 YLR 1695 | Criminal Acquittal Appeal No. 252 of 2012 , decided on 26.07.2017 | This case revolves around the appeal made by the State against the acquittal of Waseem Faraz under the Arms Ordinance after being found in possession of a 9-MM pistol. The Sindh High Court scrutinized the procedural adherence of the Trial Court, highlighting the lack of evidence recording and the prolonged detention of the accused without proper trial. With the decision to remand the case for a new trial, the Court underscored the importance of due process and the need for a fair trial, allowing the prosecution to present its case fully. This case serves as a reminder of the judicial system's responsibility to ensure justice is served while maintaining the rights of the accused. Key terms include criminal acquittal, arms possession, judicial process, and trial rights.... |
| 2017 SLD 602 = 2017 MLD 230 | Criminal Appeal No. 1730 of 2010 , decided on 25.01.2016 | The Lahore High Court, in the Criminal Appeal No. 1730 of 2010, examined the appeal filed by Muhammad Bashir Khan against the acquittal of Fazal-ur-Rehman and others in a murder case involving the death of Mst. Gul Khatoon and her daughter. The case revolved around allegations of murder stemming from a property dispute, with significant delays in filing the FIR and lack of physical evidence. The court scrutinized the prosecution's case, noting the absence of postmortem examinations and credible eyewitnesses. The decision highlighted the importance of timely reporting in criminal cases and the necessity for substantial evidence to support allegations. The appeal was dismissed, reinforcing the principle that acquittals should not be overturned without compelling reasons. The case underscores the complexities of criminal law, especially in instances where familial disputes intersect with allegations of serious crimes.... |
| 2018 SLD 2933, 2018 PLJ 812 | Crl. Petition No. 1344 of 2016 , decided on 01.03.2017 | The Supreme Court of Pakistan addressed the bail petition of an accused charged under the Control of Narcotic Substances Act. The petitioner argued that the quantity of narcotics was just above the threshold for maximum sentencing, and considering the time spent in custody and the delay in trial, the court favored granting bail. This case highlights important aspects of criminal procedure and the judicial considerations in bail applications. The decision underscores the balance between the rights of the accused and the interests of justice, serving as a pivotal reference for similar future cases. The ruling is significant for legal practitioners dealing with narcotics-related offenses and bail applications, as it illustrates the court's approach to weighing evidence and circumstances in criminal cases. Keywords: bail, narcotics, Supreme Court, criminal procedure, legal rights.... |
| 2002 SLD 1889, 2002 PLC 1071 | Appeal No.772 of 2001 , decided on 26.07.2001 | In this case, Dr. Muhammad Yousaf, an Associate Professor in Operative Dentistry, appealed against the deferral of his promotion that was initially due in January 1996. The Service Tribunal of Punjab examined the circumstances surrounding his delayed promotion, which was attributed to administrative inefficiencies rather than any fault on his part. The Tribunal highlighted that a government servant has the right to claim a vacant post for which they are fully qualified and should be promoted timely to avoid unjust delays. The case references prior judgments emphasizing the importance of adherence to rules governing promotions and the principle of fairness in administrative actions. The Tribunal ruled in favor of the appellant, asserting that he should have been promoted in line with his qualifications and seniority, thus rectifying the administrative oversight. This ruling underscores the essential principles of justice and fairness in public service promotions.... |
| 2005 SLD 1806, 2005 PLD 340 | Special Criminal Anti-Terrorism Appeal No. 14 of 2 , decided on 07.12.2004 | In the case of Special Criminal Anti-Terrorism Appeal No. 14 of 2004, the Sindh High Court addressed significant legal issues regarding the sentencing of the appellants under the Anti-Terrorism Act and the Criminal Procedure Code. The court scrutinized the validity of composite sentences imposed by the trial court, highlighting that such sentences must align with the statutory provisions governing the offences charged. The court's decision underscores the importance of legal compliance in sentencing, aiming to prevent miscarriages of justice. This case serves as a crucial reference for legal practitioners regarding the procedural safeguards in criminal law, particularly in anti-terrorism matters. Keywords: Anti-Terrorism Act, Criminal Procedure Code, composite sentence, legal compliance, Sindh High Court.... |
| 2007 SLD 3068, 2007 PLJ 323 | Crl.A. No. 178 of 1998 , decided on 19.05.2006 | In the case of Criminal Appeal No. 178 of 1998, the Peshawar High Court addressed the acquittal of the accused who were charged with smuggling counterfeit cigarettes. The court emphasized the importance of proper evidence evaluation and the presumption of innocence in acquittals. The decision highlighted that minor discrepancies in witness statements should not undermine a well-founded acquittal. The ruling reflects the legal principle that the prosecution carries the burden of proof beyond a reasonable doubt. This case serves as a significant reference for future appeals against acquittals, underscoring the necessity for substantial evidence to challenge a trial court's decision. Furthermore, it reiterates the legal standards concerning the admissibility of confessional statements and the importance of timely recording of such evidence. The outcome reinforces the integrity of the judicial process and the protection of the rights of the accused.... |
| 2005 SLD 621 = 2005 PTD 1331 | Customs Appeals Nos.K-342 and K-343 of 2004 , decided on 10.01.2005 | In the case of Customs Appeals Nos.K-342 and K-343 of 2004, the Appellate Tribunal dealt with the complexities of customs regulations concerning the importation and sale of vehicles by foreign diplomats. The case centered on the appellants' purchase of a vehicle that was imported by a diplomat and subsequently sold in violation of established customs laws. The Tribunal emphasized the importance of compliance with legal requirements, particularly the notification that prohibited the sale of such vehicles in the open market without prior consent from the Federal Government. The decision underscored the legal doctrine that any rights acquired through fraud are void, reinforcing the necessity for purchasers to exercise due diligence when acquiring property that may have legal encumbrances. This case serves as a critical reminder for individuals engaged in transactions involving exempt goods to ensure adherence to applicable laws to avoid potential confiscation and legal repercussions.... |
| 2018 SLD 1981, 2018 CLC 1437 | Suits Nos. 407, 426, 427, 879 and 1063 of 2017 , decided on 23.04.2018 | This case revolves around NTL (PRIVATE) LIMITED's request for an interim injunction against TNT (U.A.E.), LLC regarding a dispute over a business agreement. The plaintiff asserted claims based on historical agreements dating back to 1980 involving courier services and joint ventures. The court assessed the validity of the plaintiff's claims under the Civil Procedure Code, particularly focusing on the necessary ingredients for granting an injunction: a prima facie case, balance of convenience, and irreparable loss. Ultimately, the court dismissed the injunction application, stating that the plaintiff failed to demonstrate sufficient grounds for such relief at this stage. The decision highlighted the importance of consistent evidence and the implications of the last agreement between the parties. This ruling sets a precedent for future disputes involving similar contractual relationships and the requirements for injunctive relief.... |
| 1975 SLD 275, 1975 SCMR 359 | Civil Appeal No. K-34 of 1972 , decided on 15.01.1975 | This case involves a dispute over the lease of land owned by the Karachi Municipal Corporation. The appellants, Haif Hashmatullah and others, sought to acquire a plot of land for personal use, arguing that it was essential for their rehabilitation as displaced persons. However, the Karachi Municipal Corporation opposed the lease, indicating that it was against public interest as it would not serve the broader community. The Supreme Court ultimately upheld the decision of the lower tribunal, emphasizing that public interest should prevail over individual interests in land transactions. The case highlights the legal interpretation of public interest under the Municipal Administration Ordinance and the authority of the Commissioner in making such determinations. The ruling also delineates the responsibilities of municipal bodies in managing public resources effectively.... |
| 2018 SLD 1573, 2018 CLD 778 | F. No. 241/OFT/KITCHENSTONE/CCP/2016 , decided on 29.12.2017 | In the matter of Kitchen Stone Foods, the Competition Commission of Pakistan addressed allegations of deceptive marketing practices initiated by Quick Food Industries and Seasons Foods. The Commission's inquiry revealed that Kitchen Stone's claims of being '100% Non-Processed' were misleading, as their products fell under the category of processed meats. The Commission highlighted the importance of truthful advertising, particularly in the food sector, where consumer health is a significant concern. The final decision included a monetary penalty and a directive to halt misleading claims, underscoring the necessity for accurate representations in food marketing. This case emphasizes the need for compliance with the Competition Act, 2010 and serves as a warning to other food businesses regarding the consequences of deceptive advertising. Keywords related to food safety, competition law, and consumer protection are critical in understanding the implications of this ruling.... |