Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1999 SLD 378, 1999 SCMR 1151 | Civil Appeal No. 982 of 1993 , decided on 18.06.1998 | In the case of Civil Appeal No. 982 of 1993, the Supreme Court of Pakistan addressed the complexities surrounding the Service Tribunals Act and the implications of procedural delays in civil service matters. The case emerged from a dispute involving the recovery of salary arrears for an employee, Abdur Razzak, who had been wrongfully removed from service. The Service Tribunal had a majority ruling that despite a prima facie limitation on the appeal, the circumstances warranted a lighter punishment for the civil servant. The Supreme Court upheld this majority decision, emphasizing that the department's inaction played a crucial role in justifying the appeal's timing. This case highlights critical aspects of administrative law and the importance of procedural fairness in civil service disputes, making it a significant reference for future cases involving service discipline and tribunal decisions in Pakistan.... |
| 1990 SLD 668, 1990 SCMR 528 | Civil Petition No.95 of 1985 , decided on 13.05.1989 | In the case of Civil Petition No.95 of 1985, the Supreme Court of Pakistan addressed the conduct of Dr. Syed Javed Hussain Zaidi, who was sanctioned by the Punjab Service Tribunal for irresponsible actions inconsistent with the standards expected of medical professionals. The Tribunal's censure was deemed appropriate, and the Supreme Court affirmed that no legal flaws were present in the disciplinary proceedings. This case underscores the importance of professional conduct in the medical field and the authority of tribunals to maintain standards. The decision emphasizes accountability within civil service roles and the judiciary's role in upholding these standards. Keywords: Supreme Court of Pakistan, professional conduct, medical standards, accountability, civil service.... |
| 2010 SLD 1549, 2010 YLR 573 | Criminal Miscellaneous 3912/B of 2009 , decided on 14.10.2009 | In the case of Criminal Miscellaneous 3912/B of 2009, the Lahore High Court addressed serious allegations of abduction and rape involving Muhammad Tufail. The court's decision to grant pre-arrest bail was based on the evidence suggesting that the complainant's daughter had eloped and married another man, thereby questioning the motives behind the allegations. The court emphasized the need for a comprehensive investigation to determine the truth behind the claims, highlighting the legal principles of justice and the rights of the accused. This case illustrates the complexities involved in criminal law, particularly in matters of personal relationships and consent, and serves as a precedent for future cases involving similar allegations. Keywords such as 'abduction', 'pre-arrest bail', 'criminal procedure', and 'Pakistan Penal Code' are vital for understanding the legal context of this ruling. The court's approach to balancing the rights of the accused with the seriousness of the allegat... |
| 2007 SLD 1642, 2007 PLD 642 | Constitutional Petitions Nos. 48 and 49 of 2007 , decided on 23.08.2007 | This case examines the fundamental rights of citizens in Pakistan, particularly focusing on Article 15 of the Constitution, which guarantees freedom of movement. The Supreme Court addressed the rights of political leaders who were allegedly forced into exile. The ruling underscores the importance of protecting citizens' rights to enter their home country and participate in political processes. It highlights the balance between individual rights and state interests, emphasizing that any restrictions on movement must be grounded in law and public interest. This ruling is significant for its implications on political justice and the enforcement of fundamental rights in Pakistan, setting a precedent for future cases involving civil liberties and executive power.... |
| 2011 SLD 1962, 2011 SCMR 1720 | C.P. No. D-1630 of 2010 , decided on 18.04.2011 | This case involves a civil petition regarding inheritance claims and the procedural adequacy of the High Court's jurisdiction in the context of the West Pakistan Land Revenue Act and the Specific Relief Act. The Supreme Court's decision focuses on critical legal questions about the availability of appeal remedies and the necessity of due process. The case highlights important legal principles regarding inheritance, mutation records, and the judicial process in Pakistan. With the backdrop of significant laws such as the Constitution of Pakistan and the Specific Relief Act, this case serves as a pivotal reference for similar legal disputes, emphasizing the need for thorough judicial scrutiny and fair representation. The keywords relevant to this case include 'inheritance law', 'mutation records', 'Supreme Court decisions', 'legal remedies', and 'judicial process in Pakistan'.... |
| 1975 SLD 781, (1975) 101 ITR 502 | IT REFERENCE No. 5 OF 1973 , decided on 23.09.1974 | In the landmark case of IT Reference No. 5 of 1973, the Gujarat High Court examined the tax implications of interest payments on bills of exchange between a domestic company and a non-resident entity. The court analyzed the provisions of the Income-tax Act, particularly section 9(1)(i), which pertains to income deemed to accrue in India. The case centered on whether the interest paid by the assessee-company constituted taxable income under Indian law. The court found that the contract's elements were predominantly linked to Italy, where the non-resident company operated, thereby concluding that the debt was not an asset held in India. As a result, the interest payments were deemed non-taxable. This case highlights critical interpretations of tax law and the importance of establishing a business connection in India for tax liability purposes. Keywords include 'Income Tax', 'Taxable Income', 'Income Tax Act', 'Non-Resident Tax Liability', 'Business Connection', and 'Gujarat High Court De... |
| 1964 SLD 323 = (1964) 52 ITR 380 | TAX CASE No. 186 OF 1960 (REFERENCE No. 84 OF 1960 , decided on 29.10.1962 | In the case of Matheson Bosanquet and Co. (P.) Ltd v. Commissioner of INCOME TAX, the Madras High Court addressed the issue of whether profits from the sale of shares were taxable under the Income Tax Act, 1922. The court concluded that the transaction constituted an adventure in the nature of trade, as the assessee intended to sell the shares shortly after acquiring them. The decision emphasized the importance of the taxpayer's intention in determining the nature of the transaction and its tax implications. This case is significant for tax law practitioners and companies involved in investments, as it clarifies the criteria under which profits from share transactions are assessed for tax purposes. Keywords include Income Tax Act, adventure in nature of trade, tax implications, and managing agency.... |
| 2013 SLD 2177, 2013 YLR 328 | Criminal Acctt. Appeals Nos. 22, 23, 24, 25, 32, 3 , decided on 25.10.2012 | This case involves criminal appeals concerning allegations of corruption under the National Accountability Ordinance. The appellants, including several elderly individuals and women, were convicted but claimed they were not direct beneficiaries of the alleged corrupt practices. The Sindh High Court, upon reviewing the case, identified procedural errors in the trial court's judgment and the prolonged nature of the trial as significant factors. The court suspended the sentences, allowing the appellants to be released on bail, thus emphasizing the need for fairness in legal proceedings. Keywords include National Accountability Ordinance, corruption, bail, and criminal appeals, which are crucial for legal professionals and researchers in understanding the dynamics of accountability in Pakistan.... |
| 1989 SLD 2461, (1989) 178 ITR 591 | D-2741 of 2016 , decided on 14.03.1978 | The case revolves around the assessment of income tax for the assessment year 1960-61 concerning a sale of land by four partners of a firm. The Income Tax Officer (ITO) issued a notice under section 148 treating them as an Association of Persons (AOP). However, the notice was returned undelivered. The ITO then proceeded to make a best judgment assessment under section 144. One partner, Har Parshad, contested this assessment, claiming he did not receive the notice. The Tribunal ultimately ruled that no valid AOP was formed because there was no common purpose among the partners to earn income. The case highlights the importance of proper notice and the criteria for defining an AOP under the Income-tax Act. Trending keywords include 'Income Tax Assessment', 'AOP', 'Tax Law', and 'Legal Precedents'.... |
| 2005 SLD 2482, (2005) 276 ITR 544 | CIVIL MISC. WRIT PETITION No. 561 OF 1999 , decided on 27.09.2004 | This case revolves around the Income Tax Settlement Commission's handling of a settlement application filed by Ganesh Bartan Bhandar following a search operation that revealed undisclosed income. The Allahabad High Court found that the Commission's dismissal of the application was justifiable based on evidence presented during the assessment process. The court emphasized the importance of full disclosure in tax matters and the legal implications of failing to comply with tax regulations. The case highlights the judicial approach towards tax settlements and the need for transparency and accountability in financial declarations. Keywords include Income Tax, Settlement Commission, tax liability, judicial review, legal compliance, assessment order, and tax regulations.... |
| 2024 SLD 261, 2024 PTD 316 | Customs References Nos.100-P to 108-P, 181-P and 1 , decided on 31.05.2023 | The case revolves around Customs References Nos.100-P to 108-P, 181-P and 182-P of 2020, decided by the Peshawar High Court on May 31, 2023. The primary legal framework involved includes the Customs Act, 1969, and the Imports and Exports (Control) Act, 1950. The petitioners, represented by the Collector of Customs, challenged the decision of the Customs Appellate Tribunal which had set aside additional duties and taxes imposed on the respondents, Muhammad Arif and another. The court examined the procedural aspects of the appeal process, emphasizing the importance of adhering to statutory guidelines and the limitations of appellate jurisdiction. The decision highlighted the necessity for proper adjudication in customs matters and the implications of extraneous considerations in legal proceedings. This case serves as a critical reference for understanding customs law and the appeals process within the jurisdiction of the Peshawar High Court, reinforcing the principles of procedural fairn... |
| 2020 SLD 1926, 2020 MLD 1765 | Civil Revision No. 32 of 2017 , decided on 18.03.2020 | This case revolves around a civil revision petition filed under section 115 read with section 151 of the Civil Procedure Code (C.P.C.) by the petitioners against the orders passed by the District Judge Astore. The petitioners challenged the dismissal of their Civil First Appeal on the grounds of non-deposit of the publication fee, which they argued was not properly communicated to them. The court reviewed the circumstances surrounding the dismissal and the procedural requirements under the Limitation Act. The ruling highlighted key legal principles regarding the handling of appeals and the necessity of clear directives from the court regarding procedural compliance. Ultimately, the petition was accepted, and the case was sent back to the appellate court for further consideration. The case emphasizes the balance between procedural rigor and the right to a fair hearing in civil litigation.... |
| 1990 SLD 2257, (1990) 186 ITR 180 | D-2741 of 2016 | In the case of Moti Lal Padampat Udyog Ltd. vs. Commissioner of Income Tax, the Allahabad High Court addressed issues surrounding the Income-tax Act, 1961. The court examined whether the order of the Income-tax Appellate Tribunal was flawed due to the omission of critical questions regarding taxability. The case highlighted the importance of comprehensive decision-making by judicial bodies and the implications of unresolved tax questions on the parties involved. The court's directive to the Tribunal underscores the need for thorough legal scrutiny in tax matters, ensuring that all relevant issues are addressed. This case serves as a significant reference for tax law practitioners and highlights the interplay between judicial review and tax assessments. Keywords: Income-tax, Tribunal, Allahabad High Court, taxability, judicial review.... |
| 1982 SLD 880, 1982 PLD 716 | Writ Petition No. 733 of 1981 , decided on 11.05.1982 | In the case concerning Writ Petition No. 733 of 1981, the Lahore High Court addressed issues regarding land ownership and the application of res judicata principles. The petitioners, represented by Raja Muhammad Akhtar, contested the dismissal of their claims to land previously allotted to Barkat Ali. The court ruled against the petitioners, asserting that they were trespassers and that their previous claims had already been adjudicated in earlier petitions. The ruling emphasized the importance of adhering to legal requirements for land transactions, particularly the necessity of obtaining government consent. The decision further reinforced that the principles of res judicata prevent the re-litigation of issues already decided, thereby upholding the integrity of judicial determinations. This case underscores the significance of legal compliance in property disputes and the need for parties to approach the court with clean hands, as highlighted in the Constitution of Pakistan. The court... |
| 2013 SLD 1610, 2013 SCMR 1027 | Civil Appeals Nos.495 to 499, 501, 502 and 754 of , decided on 10.04.2013 | This case revolves around the eligibility of employees from autonomous and semi-autonomous government organizations for residential plots under the Islamabad Housing Scheme. The Supreme Court of Pakistan examined the terms of the Housing Scheme, which allocated 75% of plots to employees of Federal Ministries and 8% to those from autonomous organizations. The Court highlighted that the eligibility was based on specific employment categories rather than civil service status. The ruling clarified that respondents employed in various organizations, including Pakistan Broadcasting Corporation and Pakistan Telecommunications Corporation, could only claim plots from the 8% quota. The Court's analysis underscored the need for precise interpretation of the Terms and Conditions, which ultimately led to the annulment of the earlier High Court decision. This case is significant for understanding the nuances of civil service definitions and housing entitlements in Pakistan, making it a crucial refe... |
| 1997 SLD 342, 1997 PTD 1739, (1996) 76 TAX 6, 1997 PTCL 41 | I.T.As. Nos. 1110/LB, 1112/LB, 1113/LB, 2641/LB, 3 , decided on 17.01.1991 | In this landmark case, the Appellate Tribunal Inland Revenue addressed the treatment of consumer contributions towards the cost of service lines by a Gas Supply Company under the Income Tax Act, 1961. The Tribunal determined that such contributions constituted capital receipts rather than taxable income. This decision is pivotal for tax law, as it clarifies the distinction between capital and revenue receipts, reinforcing that reimbursements for capital expenditures do not fall within the ambit of taxable income. The case referenced critical precedents, including CIT v. Poona Electric Supply Co. Ltd. and Hoshiarpur Electric Supply Co. Ltd. v. CIT, which provided a legal foundation for the ruling. The Tribunal's decision not only impacts the Gas Supply Company but also sets a significant precedent for similar cases in the energy sector, emphasizing the importance of correct accounting treatment in tax assessments. The ruling is expected to influence tax strategies for companies dealing ... |
| 2008 SLD 3834, (2008) 299 ITR 353 | WP (C) No. 14558 OF 2006 , decided on 15.09.2006 | This case revolves around the professional conduct of Chartered Accountants in the context of income tax returns filed for a partnership firm that was claimed to be dissolved. The petitioner, Daljeet Singh Anand, contended that the Chartered Accountants ignored the provisions of Section 184 of the Income-tax Act, 1961, specifically regarding the required documentation for partnership dissolution. The court examined the complaint and the responses from the Chartered Accountants and concluded that they acted within their professional capacity and did not commit misconduct. The judgment emphasizes the responsibilities of Chartered Accountants in handling income tax matters related to partnerships and clarifies that they are not adjudicators of partnership disputes. This case is significant for understanding the professional obligations of accountants in tax law and partnership assessments.... |
| 2004 SLD 940, 2004 PLD 559 | CPL 1809 L of 2000 , decided on 14.05.2003 | This case revolves around a dispute regarding the alleged gift of land under Islamic law. Mst. Anwar Bibi claimed ownership of the land and argued that Zafar Muhammad, her husband, had fabricated a gift document to transfer the land to himself. The courts found deficiencies in the evidence presented by Zafar Muhammad, particularly regarding the delivery of possession and the validity of the gift. The Supreme Court ultimately upheld the lower courts' decisions, emphasizing the importance of clear evidence in matters of property transfer. Keywords such as 'Islamic Law', 'gift of land', 'property dispute', and 'legal evidence' are central to this case, reflecting trending legal topics.... |
| 2014 SLD 2612, 2014 PLD 779 | Civil Appeal No. 2263 of 2006 , decided on 26.06.2014 | The case revolves around the Islamic law of inheritance, focusing on the distribution of an estate left by Aimna Bibi, who died on November 17, 1999. The legal dispute arose between her two sisters, Rasoolan Bibi and Ghulam Fatima, and Waris Ali, the son of a pre-deceased brother. The Supreme Court of Pakistan deliberated on the rightful shares of the estate based on the principles of Sunni Fiqh and Qur'anic injunctions. The court ruled that the sisters would inherit 2/3 of the estate while Waris Ali would receive 1/3 as a residuary. This case underscores the significance of understanding Islamic inheritance laws, particularly in familial relationships and the status of heirs. The ruling clarifies the application of these laws in contemporary legal disputes, ensuring fair distribution among heirs while adhering to religious principles. Keywords such as Islamic inheritance laws, Qur'anic sharers, Sunni Fiqh, agnatic inheritance, and estate distribution are central to this case, reflecti... |
| 1982 SLD 500, 1982 SCMR 858 | Civil Petition for Special Leave to Appeal No. 107 , decided on 25.10.1980 | This case revolves around a dispute regarding inheritance rights to land following the death of Nazir Ali. The petitioners, claiming to be heirs through their mother, Mst. Jaini, argued for a share against the respondents, who were categorized as residuary heirs. The Supreme Court emphasized the importance of procedural adherence, stating that the petitioners had not raised their crucial argument regarding the survival of a key relative in earlier hearings. This ruling underscores the need for timely and substantiated claims in legal proceedings. The court's dismissal of the appeal highlights the challenges faced by distant kindred in inheritance disputes, particularly in the absence of compelling evidence. Legal practitioners and heirs must understand the critical nature of presenting all relevant facts in a timely manner to avoid dismissal based on procedural grounds. The ruling serves as a significant precedent in inheritance law in Pakistan, particularly under the Constitution of P... |
| 1994 SLD 381, 1994 PLC 536 | Service Appeal No. 555 of 1991 , decided on 28.08.1993 | In the case of Service Appeal No. 555 of 1991, the Service Tribunal of Azad Jammu and Kashmir addressed the issue of compulsory retirement and reinstatement of the appellant, Punnu Khan. The decision highlights the legal principles surrounding reinstatement in civil service positions. The Tribunal ruled that the appellant was entitled to restoration to his original position following confirmation of his reinstatement by the Legal Advisor of the Forests Department. The case emphasizes the significance of clear communication in legal orders, particularly regarding the effective date of reinstatement. This ruling reaffirms the rights of employees within civil service and the importance of due process in matters of employment termination and reinstatement. Keywords such as 'compulsory retirement,' 'civil service reinstatement,' and 'legal rights of employees' are crucial for understanding the implications of this ruling in labor law and civil service regulations.... |
| 1995 SLD 650 = 1995 SCMR 678 | Civil Appeal No. 312 of 1992 , decided on 24.01.1995 | In the case of Munjri Khan vs. Faridoon, the Supreme Court of Pakistan addressed the dispute over the landlord-tenant relationship under the North West Frontier Province Tenancy Act. The appellants, Munjri Khan and others, challenged the decision made by the Board of Revenue. The Supreme Court reaffirmed the High Court's ruling that established the existence of the landlord-tenant relationship, emphasizing that concurrent findings of fact cannot be overturned without substantial evidence of misreading or non-consideration of material facts. The Court's decision underscored the importance of maintaining lawful authority in revenue matters, particularly in disputes over tenancy rights and the payment of dues. The ruling is significant for understanding tenant rights, landlord obligations, and the jurisdictional limits of revenue authorities in Pakistan. This case highlights the critical balance between statutory provisions and judicial interpretation in resolving property disputes, ensur... |
| 2014 SLD 1763, 2014 CLC 1172 | D-4177 of 2011 , decided on 29.03.2014 | In the case of Mst. Hamida Fatima and Muhammad Khalid vs. Hashmat Ali Chawla, the Sindh High Court addressed issues surrounding ownership and the legal authority to sell property. The petitioners sought to challenge previous court orders dismissing their applications under the Civil Procedure Code. The court ruled that the petitioners did not have the legal standing to revive the dismissed suit as they failed to prove ownership or that any fraud had occurred. This case highlights the importance of clear legal ownership and the implications of misrepresentation in property transactions. Key legal principles from the Civil Procedure Code and Specific Relief Act were examined, emphasizing the binding nature of court orders and the limited scope for reopening cases based on fraud. This case serves as a reminder for individuals engaging in property transactions to ensure they possess the necessary legal rights and documentation to support their claims.... |
| 1995 SLD 225, 1995 SCMR 1001 | Civil Petition for Leave to Appeal No. 342 of 1994 , decided on 16.01.1995 | In the case of Muhammad Sharif Toor, the Supreme Court of Pakistan addressed issues related to civil service penalties under the Constitution of Pakistan, 1973. The petitioner challenged the Federal Service Tribunal's decision that upheld his reduction in rank due to allegations of misconduct involving narcotics. The court examined the distinctions between the petitioner's case and that of another civil servant, Amjad Pervaiz Butt, who was reinstated. The Supreme Court emphasized the importance of procedural fairness and the need for clear evidence in administrative decisions. Ultimately, the court found that the Tribunal's ruling did not warrant intervention, affirming the integrity of the disciplinary process within civil service governance. This case highlights the legal complexities surrounding civil service appeals and the application of constitutional provisions in administrative law.... |
| 2013 SLD 2681, 2013 YLR 1603 | Criminal Miscellaneous No. 16991-B of 2012 , decided on 07.12.2012 | In the case of Sardar Bahadar Mughal v. The STATE, heard by the Lahore High Court, the petitioner sought post-arrest bail concerning allegations of dishonestly issuing cheques under section 489-F of the Penal Code. The court highlighted the serious nature of non-bailable offenses and the fact that the petitioner had a history of similar allegations, which contributed to the refusal of bail. The court reinforced that the delay in trial proceedings was partly caused by the petitioner's counsel, who failed to appear for cross-examination. The decision underscored the principles governing bail in non-bailable offenses, emphasizing the discretionary nature of bail and the necessity for compelling reasons to grant it. This case serves as a significant reference for issues surrounding bail applications, habitual offenders, and the importance of timely judicial processes.... |
| 2013 SLD 1162 = 2013 PTD 969 | Constitutional Petitions Nos.D-2753 of 2009, D-348 | This case revolves around the legal interpretation of the Workers' Welfare Fund Ordinance, 1971, particularly the nature of the fund as a tax versus a fee. The Sindh High Court examined various legal definitions and precedents to determine the characteristics of the fund. The court concluded that the Workers' Welfare Fund is a tax due to its compulsory exaction from industrial establishments and the absence of any services rendered directly to the payers. This decision is significant in clarifying the scope of taxation powers under the Constitution of Pakistan, emphasizing the legislative authority to impose taxes for public welfare. The ruling also highlights the importance of judicial review in matters of tax legislation and the necessity of upholding constitutional mandates. This case is essential for understanding the distinctions between taxes and fees within Pakistan's legal framework.... |
| 2017 SLD 2566, 2017 YLR 2486 | Criminal Miscellaneous No. 14505-B of 2016 , decided on 02.11.2016 | This case involves a bail application under the Criminal Procedure Code concerning FIR No. 148/16, which charged the petitioner with various sections of the Penal Code for attempted murder and related offences. The Lahore High Court, presided over by Justice Abdul Sami Khan, evaluated the circumstances surrounding the delay in FIR registration, the nature of the injuries, and the petitioner's previous conduct. The court emphasized that maximum punishment should not influence bail decisions. Instead, the likelihood of the sentence and the completeness of the investigation were critical. Ultimately, the decision to grant bail reflects the court's commitment to ensuring justice while considering the rights of the accused. Key terms include bail, FIR, Criminal Procedure Code, and Penal Code, which are pivotal in legal discussions around pre-trial detention and rights of the accused.... |
| 1985 SLD 1577 = 1985 PLC 119 | FD-214 of 1983 , decided on 21.03.1984 | This case revolves around the termination of a bank employee's services and the implications of the First Wage Commission Award regarding employee rights. The Labour Appellate Tribunal ruled that the bank's termination of the messenger's employment was unjustified as they failed to provide adequate reasons for the termination. The Tribunal emphasized that banks do not have arbitrary powers to dismiss employees without justification. The case underscores the importance of following proper procedures and the necessity of providing reasons for termination, particularly after an employee has completed their probation period. The ruling reinforces employee rights in Pakistan's banking sector, ensuring that terminations are based on valid grounds and that employees are treated fairly. The decision also highlights the legal framework provided by the Industrial Relations Ordinance, which is crucial for safeguarding workers' rights. This case is significant for both employees and employers with... |
| 2022 SLD 6497 | Writ Petition No.1026 of 2018 | The case involves a writ petition filed by the State Bank of Pakistan against the Federation of Pakistan and four other entities. The hearing took place at the Lahore High Court, Rawalpindi Bench, where various legal representatives presented their arguments. The case primarily revolves around constitutional law, specifically Section 199 of the Constitution of Pakistan, 1973. The proceedings were overseen by Judge Jawad Hassan. The petitioners and respondents include notable legal figures and attorneys who advocated for their respective parties. The case highlights significant aspects of constitutional rights and administrative law within the context of Pakistan's legal framework.... |
| 1985 SLD 397, 1985 SCMR 142 | Review No.15 of 1980 in Civil Petition for Leave t , decided on 11.04.1981 | In the case of Review No.15 of 1980 in Civil Petition for Leave to Appeal No.668 of 1979, the Supreme Court of Pakistan addressed the issue of leave to appeal under Section 185(3) of the Constitution of Pakistan (1973). The petitioner, AZIZ AHMAD RATHORE, sought a review of an order that had been passed in his absence, which was time-barred by 308 days. The court clarified that when leave to appeal is refused, the original order remains in effect, and any comments made in the order must be interpreted in that context. The decision underscores the importance of adhering to procedural timelines in legal proceedings. The court ultimately dismissed the review petition, reiterating that the grievance raised by the petitioner did not hold merit based on the legal framework governing appeals. This case highlights critical aspects of constitutional law and the procedural requirements for seeking appeals in higher courts.... |
| 2020 SLD 1754, 2020 PLC 785 | Writ Petition No. 572-M of 2017 , decided on 14.10.2019 | In the case of Writ Petition No. 572-M of 2017, the Peshawar High Court addressed the termination of a Junior Clerk, MUZAMMIL SHAH, due to willful absence from duty. The court emphasized the importance of adhering to the Khyber Pakhtunkhwa Board of Technical Education Regulations, particularly Regulation No. 5, which governs the terms of probation and termination. The petitioner argued that he had not been afforded an opportunity for a hearing; however, the court ruled that such a right was not applicable given the circumstances of willful absence. The doctrine of laches was also significant in this case, as the petitioner delayed filing his writ petition for nearly a decade after the termination. This case serves as a critical reminder of the obligations of employees under probation and the legal standards surrounding administrative hearings and terminations. Key takeaways include the necessity for timely action in challenging administrative decisions and the recognition that procedur... |
| 1953 SLD 240, (1953) 24 ITR 519 | D-2741 of 1953 , decided on 01.01.1953 | The case of Allahabad Bank Ltd. v. Commissioner of Income Tax revolves around the interpretation of a trust deed established by the bank for pension payments to its staff. The Supreme Court of India analyzed the provisions of the deed and concluded that the bank had no binding obligation to grant pensions, thereby invalidating the trust. This case emphasizes the importance of clarity in trust documentation and the need for a defined obligation to create a valid trust. The ruling has significant implications for how pension funds and similar financial arrangements are structured, particularly in terms of compliance with the Income-tax Act. Legal practitioners must carefully draft trust documents to avoid ambiguity regarding beneficiary rights and obligations. This landmark decision highlights the necessity for banks and financial institutions to ensure that their trust deeds meet legal requirements to be considered valid under the law.... |
| 1959 SLD 362, 1959 PLD 430 | Civil Appeals Nos. 6-D and 7-D of 1957 , decided on 21.05.1958 | This case revolves around two civil appeals regarding the legality of a notification issued by the Bengal Government under the Bengal Municipal Act. The appellants, two cotton mills, challenged the inclusion of their areas into the Narayanganj Municipality, arguing that the Government's actions were mala fide and that they had not been given the opportunity to be heard. The Supreme Court of Pakistan held that the objections were considered in an administrative capacity, and the Government was not required to provide a hearing or consider the objections in a quasi-judicial manner. The Court emphasized that the statutory provisions did not grant the objectors the right to a hearing, and thus the appeals were dismissed, reinforcing the administrative nature of the proceedings under the Bengal Municipal Act.... |
| 1989 SLD 618, 1989 SCMR 550, 1989 SLD 1174 | Civil Petition No.1023 of 1983 , decided on 14.09.1988 | In this case, the Supreme Court of Pakistan dealt with a civil petition concerning the restoration of a suit for recovery of money that had been dismissed for non-prosecution. The petitioner, Syed Nawazish Ali, represented himself and contested the restoration, arguing that there was no sufficient cause for it and that the application was time-barred. The Supreme Court upheld the High Court's decision, emphasizing the sufficiency of the reasons provided for the restoration and clarifying that the High Court's discretionary powers regarding limitation should not be interfered with. The decision highlights the importance of procedural compliance and the courts' discretion in civil matters, making it a relevant case for those studying civil law and appeals in Pakistan. Keywords: civil petition, restoration of suit, recovery of money, Supreme Court Pakistan, discretionary jurisdiction.... |
| 2023 PTD 1087, 2023 SLD 1873 | C.P. No.D-8101 of 2017 , decided on 01.01.2023 | In the case of Muhammad Tahir vs. Federal Board of Revenue, the Sindh High Court addressed the unlawful suspension of the petitioner's Sales Tax Registration (STR) without prior notice or a chance to be heard. The petitioner argued that the suspension, effective from May 30, 2022, was illegal as it violated the principles of natural justice. The court found that the authority had acted without proper communication regarding the alleged shortcomings that led to the suspension. The ruling reinforced the importance of due process in administrative actions, stating that individuals must be given an opportunity to present their case before any adverse action is taken against them. The decision concluded with a directive for the restoration of the STR, highlighting the need for adherence to legal requirements in tax administration. This case underscores the significance of fair treatment in legal processes and the protection of taxpayer rights, which is essential for maintaining trust in gov... |
| 1970 SLD 779 = 1970 PCRLJ 495 | Cr. Appeal No. 311-313 of 1968 Cr. Appeal No. J-32 , decided on 21.06.1969 | In this significant case adjudicated by the Sindh High Court, Ali Hyder and Allahando were convicted of the murder of Ali Hyder Meno, stemming from personal motives involving alleged illicit relations. The court's decision emphasized the importance of corroborative witness testimony and forensic evidence in establishing guilt beyond a reasonable doubt. Key witnesses included the deceased's uncle Khudabux and other villagers who provided critical accounts of the incident. The court's review of the evidence led to the dismissal of the appeals, affirming the lower court's ruling and highlighting the legal principles surrounding murder and common intention under Pakistani law. The case underscores the judicial system's role in addressing violent crimes while balancing mitigating circumstances in sentencing. The decision reflects ongoing themes in criminal law regarding the gravity of murder, the application of the Pakistan Penal Code, and the interpretation of evidentiary standards. Keywor... |
| 2016 SLD 3021, 2016 CLC 1202 | F.C. Suit No. 19 of 1987 , decided on 13.01.2016 | In the case of F.C. Suit No. 19 of 1987, the Sindh High Court addressed issues surrounding the assessment of mesne profits following a prolonged legal dispute among family members over property rights. The petitioners, represented by Pirbhulal U. Goklani, challenged the lower courts' rulings that accepted the Commissioner's report regarding the share of mesne profits owed to the respondents. The petitioners contended they were denied the chance to cross-examine the Commissioner, arguing that this constituted a miscarriage of justice. However, the court clarified that under Order XXVI, Rule 9 of the Civil Procedure Code, examination of the Commissioner is not a mandatory requirement, allowing the court discretion in this matter. The court emphasized the importance of finality in legal disputes and the need to avoid further delays. Ultimately, it upheld the findings of the lower courts as the petitioners failed to present compelling evidence of any irregularities in the Commissioner's re... |
| 2000 SLD 1984, 2000 CLC 1348 | Writ Petitions Nos. 1405 to 1408 of 1983 , decided on 16.02.2000 | This case revolves around the interpretation and application of the Punjab Pre-emption Act and the rights of tenants concerning land sales. The Lahore High Court heard Writ Petitions Nos. 1405 to 1408 of 1983, where the petitioners sought to establish their right of pre-emption against the sale of certain land. The court found that the petitioners, despite being co-tenants, had maintained their status as tenants and thus were entitled to pre-empt the sale. The decision reinforced the principle that tenants have a superior right to pre-emption under the law, particularly when they have not been ejected from the property. This case highlights the importance of tenant rights in property transactions and the legal mechanisms available for asserting those rights. The ruling emphasizes the courts' role in ensuring that legal precedents regarding tenant rights are upheld, especially in the context of agricultural land and its ownership. The implications of this decision are significant for bo... |
| 2002 SLD 1398, 2002 SCMR 1320 | Civil Petition No. 20-Q of 2002 , decided on 11.05.2002 | In the case of Muhammad Tayyub vs. Syed Abdul Habib, the Supreme Court of Pakistan addressed the issue of landlord-tenant relations under the West Pakistan Urban Rent Restriction Ordinance, 1959. The petitioner, Muhammad Tayyub, sought eviction of the respondent, Syed Abdul Habib, from a non-residential building based on the bona fide personal need for his son, Abdul Wasay. The Supreme Court found that the previous courts had failed to recognize the legitimate need of the landlord, who had substantial evidence to prove that his son was not occupying any other suitable premises for business. The ruling underscored the importance of landlords' rights to reclaim property for personal or familial use, rejecting the notion that the availability of another shop could negate the landlord's claim. This case reaffirms the legal principles surrounding eviction processes and the necessity for courts to carefully evaluate evidence related to bona fide needs. The decision not only highlights landlo... |
| 2009 SLD 304 = 2009 PLD 590 | Criminal Miscellaneous No. 1829-B of 2008 , decided on 16.02.2009 | In the case of Shaukat Rasool v. The State, the Lahore High Court dealt with the bail applications of the petitioners accused of a serious crime under sections of the Pakistan Penal Code and the Criminal Procedure Code. The case revolves around the alleged murder of Haq Nawaz, where the petitioners were accused of causing fatal injuries. The court considered various legal provisions, including the criteria for granting bail in non-bailable offenses, and ultimately found no merit in the bail applications due to the serious nature of the allegations. The ruling highlights the importance of examining the evidence, witness testimonies, and the severity of the offense when determining bail eligibility. This case serves as a critical precedent in understanding the judicial approach towards bail in heinous crimes, reinforcing the principle that the gravity of the offense plays a pivotal role in bail decisions.... |
| 1965 SLD 6, 1965 PLD 201 | Civil Appeal No. 9-D of 1964 , decided on 07.12.1964 | This case revolves around the election of a Director to the Central Board of the National Bank of Pakistan. The Election Appeal Committee declared the election of Ataul Huq void due to alleged irregularities. The Supreme Court reviewed the jurisdiction of the East Pakistan High Court and ultimately ruled that the Committee's decision was valid and should not have been challenged in that court. The ruling highlighted the nature of the National Bank as a statutory body and clarified the legal framework surrounding local authorities and jurisdictional limits in Pakistan. The decision underscores the importance of adhering to proper legal channels when contesting electoral decisions within corporate governance structures, particularly in statutory institutions like banks. This case is significant for understanding electoral disputes in corporate governance and the legal jurisdiction of high courts in Pakistan.... |
| 1955 SLD 77, 1955 PLD 191 | First Appeal No. 54 of 1951 , decided on 21.07.1954 | The case of Safi Ullah vs. Ghulam Jabbar revolves around the validity of gifts made under Muhammadan Law. The Lahore High Court addressed the implications of gifts made to certain heirs, ruling that such gifts are permissible if not intended to disinherit others. The court meticulously analyzed the conditions under which gifts can be rendered invalid, particularly focusing on the donor's mental state and the circumstances surrounding the gift. The court found that Maulvi Nazir Husain, the donor, had executed the gifts with full understanding and intention, despite his long-standing illness. This case underscores the complexities of property rights under Islamic law, particularly regarding the alienation of property by a Muslim. The ruling is significant for legal practitioners and scholars interested in inheritance laws and property rights, providing clarity on the nuances of gift validity and the donor's intentions. Keywords such as 'Muhammadan Law', 'gift validity', 'property rights'... |
| 2002 SLD 1959 = 2002 PLC 1425 | Civil Appeal No. 158 of 1999 , decided on 08.03.2000 | In the landmark case of Civil Appeal No. 158 of 1999, the Supreme Court of Azad Jammu and Kashmir addressed the crucial issue of domicile certificates in the context of civil service appointments. The case revolved around Pervaiz Akhtar, who claimed to be a Jammu and Kashmir refugee settled in Pakistan and sought a position in the Law Department. The court examined the validity of his domicile certificate from Kasur, Punjab, which was found to be based on misrepresentation. This case underscores the importance of accurate and truthful representation of domicile status in public service applications. The decision reiterates that candidates must provide valid proof of their domicile to be eligible for appointments reserved for specific categories, such as refugees. The ruling also highlights the legal interpretation of what constitutes an aggrieved person in the context of writ petitions, emphasizing that the absence of a legitimate claim to domicile disqualifies a candidate from challen... |
| 1979 SLD 234, 1979 PLD 449 | Constitutional Petition Nos. 893 D of 1978 , decided on 02.11.1978 | The case revolves around the constitutional petition filed concerning the fixation of water charges by the Karachi Development Authority (KDA) to individual consumers. The Sindh High Court examined whether a constitutional petition under Article 199 could be filed in this context. The court ultimately decided that such matters, which pertain to contractual relationships, are not appropriate for constitutional petitions. This decision is significant as it clarifies the scope of constitutional jurisdiction in cases involving contractual obligations, thereby affecting future disputes related to public utilities and consumer rights. The ruling underscores the necessity for parties to seek resolution through contractual frameworks rather than constitutional avenues, thus ensuring the integrity and functionality of contractual law within the jurisdiction. This case highlights the ongoing tension between consumer rights and contractual obligations in administrative law, particularly in the co... |
| 2023 SLD 6760 | STA NO. 1421/LB/2023 , decided on 17.08.2023 | The case of M/s. Zubaida Associates vs. The CIR, LTO, Lahore, heard by the Appellate Tribunal Inland Revenue on 22nd June 2023, revolves around the interpretation of Section 45B of the Sales Tax Act, 1990. The Tribunal, presided over by Mr. Muhammad Arslan, ITP, evaluated the arguments presented by the appellant. The decision emphasized the importance of adhering to legal provisions in tax assessments and highlighted the need for transparency and fairness in tax matters. This case serves as a significant reference for future tax-related disputes, particularly those involving the Sales Tax Act. The Tribunal's ruling reinforces the principles of justice and equity in tax administration, making it a noteworthy addition to the body of tax law jurisprudence in Pakistan.... |
| 2008 SLD 402, 2008 CLD 665 | Show-Cause Notice No.SMD-SOUTH/SCN/122/07 , decided on 22.01.2008 | This case involves the Securities and Exchange Commission of Pakistan's proceedings against Siddiq Moti, a member of the Karachi Stock Exchange. The Commission initiated an enquiry based on several alleged violations of the Central Depository Company Regulations and the Central Depositories Act. The enquiry revealed numerous instances of blank sales, where shares were sold without proper ownership or contractual arrangements. The Commission imposed penalties totaling Rs.125,000 for these violations. Additionally, the respondent's failure to establish necessary sub-accounts for clients was noted as a significant breach of the law. The case underscores the importance of regulatory compliance in the securities market and the consequences of failing to adhere to established rules and regulations. Keywords like 'Securities and Exchange Commission', 'blank sales', and 'Central Depository Regulations' are critical for understanding the regulatory landscape and the implications of non-complian... |
| 2016 SLD 1049, 2016 PLD 318 | D-5948 of 2014 , decided on 04.08.2015 | In the case of AQEEL AHMED ABBASI AND SYED SAEEDUDDIN NASIR, JJ, the Sindh High Court decided on a constitutional petition regarding the election results of the Sindh Bar Council for the term of 2015-2019. The petitioners, including MUHAMMAD ASHRAF SAMOO and others, alleged various irregularities and illegalities in the electoral process, which they claimed had affected the election outcome. However, the court found that the allegations were not supported by sufficient evidence and were based on disputed facts that could not be resolved within its jurisdiction. The judgment highlights the importance of following legal procedures for election disputes as prescribed in the Legal Practitioners and Bar Councils Rules, 1976. The court's dismissal of the petition underscores the necessity for candidates and voters to utilize the appropriate legal channels for resolving election-related grievances. The ruling serves as a reminder of the legal framework governing bar council elections and the ... |
| 2007 SLD 826, 2007 CLC 315 | C.M.As. Nos.6200 and 6201 of 2003 in Civil Suit No , decided on 19.08.2004 | In the case concerning C.M.As. Nos.6200 and 6201 of 2003, the Sindh High Court addressed multiple applications pertaining to the sealing of shops owned by Muhammad Hanif and others against the Karachi Building Control Authority (K.B.C.A.). The plaintiffs contended that their shops were constructed according to the approved building plan and that the sealing action by K.B.C.A. was unjustified. The court analyzed the relevant laws under the Civil Procedure Code and the Sindh Building Control Ordinance, emphasizing the necessity of compliance with legal requirements, particularly the need for an occupancy certificate before occupying any building. The ruling highlighted the court's commitment to uphold public interest and legal compliance in construction and occupancy matters, thereby dismissing the plaintiffs' applications. This case underscores the critical need for adherence to building regulations, particularly in urban development contexts where unauthorized constructions can lead to... |
| 2024 SLD 3381 | ITA NO. 65/KB-2024 , decided on 26.02.2024 | In the case of ITA NO. 65/KB-2024, the Appellate Tribunal Inland Revenue evaluated an appeal concerning the Income Tax Ordinance, 2001, specifically focusing on Section 120. The case was presided over by Judges Aamir Maqsood and Shahid Mehmood Sheikh. The appellant, Mr. Rahil Mazhar, represented by Advocate Salman Pasha, contested the decision made by the Commissioner-IR, Zone, AEIO, Karachi. The Tribunal's ruling highlighted the critical nature of compliance with tax laws and the ramifications of failing to adhere to tax obligations. This decision emphasizes the importance of accurate tax reporting and documentation, urging taxpayers to remain vigilant in their tax dealings. The case underscores the necessity for taxpayers to be well-informed about their rights and responsibilities under the Income Tax Ordinance, which aims to ensure a fair tax system. The ruling is expected to guide future cases involving similar issues, reinforcing the legal standards that govern tax practices in Pa... |
| 1984 SLD 1194, 1984 PLC 491 | LHR/ 1157 of 1978 , decided on 09.05.1982 | In the case of Aman Ullah vs. Punjab Urban Transport Corporation, the Labour Appellate Tribunal of Punjab addressed an appeal regarding the transfer of the appellant from the position of Duty Clerk to Time Checker. The appellant contested the transfer, asserting that it represented a change in his job category and was motivated by his union activities as the Press Secretary of the Alfateh Mazdoor League. The court examined the nature of both positions and found them to be within the same operational category. Key arguments revolved around the legitimacy of the transfer and the circumstances surrounding the abolition of the Duty Clerk position. The evidence presented was insufficient to support the appellant's claims, leading to the dismissal of the appeal. This case highlights critical aspects of labor relations and the legal framework governing employee transfers within public transport entities in Punjab.... |
| 2003 SLD 934, 2003 SCMR 698 | Criminal Appeals Nos. 156, 216 and Criminal Petiti , decided on 20.01.2003 | In the landmark decision involving Criminal Appeals Nos. 156 and 216 of 2002, the Supreme Court of Pakistan addressed critical issues regarding the jurisdiction of revisional courts under the Criminal Procedure Code. The case revolved around the acquittal of several accused individuals charged with serious offenses under the Pakistan Penal Code. The court underscored the necessity for clear and reasoned judgments, emphasizing that acquittals cannot be converted into convictions without proper legal grounding. This case highlights the importance of judicial scrutiny and the responsibilities of courts to evaluate evidence independently of investigative reports. Legal representatives for the appellants argued against the High Court's decision, citing procedural violations, while the State's counsel advocated for a reconsideration of the acquittals. The Supreme Court's ruling to remand the cases for fresh decision underscores its commitment to upholding justice and ensuring fair trial prin... |
| 1966 SLD 40, 1966 PLD 129 | Criminal Appeals Nos. 10 and 16 of 1965 , decided on 19.10.1965 | This case revolves around the murder of Abdul Rashid, who was killed on October 1, 1961. The key evidence was his dying declaration, where he named the appellants as his attackers. The Supreme Court had to consider the legality of the High Court's decision to enhance the sentence to death after a significant delay. The Court noted that societal factors surrounding family honor played a role in the actions of the appellants. Ultimately, the Supreme Court upheld the convictions but altered the sentences to transportation for life. This case highlights the complexities of murder laws, societal influences on crime, and the judicial process in Pakistan. Keywords: murder, dying declaration, family honor, Supreme Court of Pakistan, legal appeal.... |
| 1989 SLD 1211, 1989 PLC 276 | Infra-Court Appeal No. 67 of 1983 , decided on 28.03.1983 | This case revolves around an industrial dispute concerning the disciplinary action taken against bank employees. The appellant, Syed Mashhood Ashraf, challenged the inquiry proceedings initiated by the Muslim Commercial Bank after he tendered his resignation. The court's ruling clarified that resignation cannot obstruct the inquiry process, especially when it occurs post charge-sheet issuance. This case emphasizes the legal principles surrounding employee rights and the procedural requirements for disciplinary actions in banking institutions. Keywords: industrial dispute, bank service rules, resignation, disciplinary action, inquiry proceedings, constitutional petition, legal rights.... |
| 2015 SLD 2263 = 2015 YLR 2230 | Writ Petition No. 1876 of 2013 , decided on 11.04.2014 | In the case of Writ Petition No. 1876 of 2013, decided by the Lahore High Court, the petitioner, Ghulam Mustafa, sought the disinterment of his aunt's body, claiming suspicion of unnatural death due to alleged bluish marks found on her body. The court ruled against the petition, citing a lack of evidence, the absence of a murder complaint, and the respect accorded to deceased bodies in Islam. The court highlighted that disinterment without justifiable cause is considered a sin, and the petitioner's motives appeared to be tied to land ownership disputes. The decision reinforced the legal principles surrounding exhumation, emphasizing that it must be approached with caution and dignity, aligning with Islamic teachings. The ruling reflects an understanding of both legal and religious contexts in matters of death and burial, ensuring that the sanctity of the deceased is respected. This case underscores the critical importance of maintaining legal integrity and ethical considerations in sen... |
| 2001 SLD 352, 2001 PTD 2415, (2001) 247 ITR 94 | C. As. Nos. 8036 to 8039 of 1995 , decided on 15.11.2000 | This case revolves around the interpretation of capital gains under the Income Tax Act, with a significant reference to the decision in Union of India v. S. Muthyam Reddy. The Supreme Court's decision to refer the earlier ruling to a larger bench underscores the evolving nature of tax law in India and the critical need for comprehensive judicial scrutiny. The appeal brought forth by the Commissioner of Income Tax highlights the complexities involved in capital gains taxation and the implications for taxpayers. The case serves as a pivotal moment in assessing how tax laws are applied and interpreted, ensuring that they remain relevant and just in the face of changing economic conditions. The involvement of multiple advocates indicates the high stakes and legal intricacies involved in this matter, reflecting the robust legal representation in tax disputes. As the Supreme Court moves forward with this referral, it sets a precedent for future cases concerning capital gains and tax law inte... |
| 1992 SLD 452, (1992) 65 TAX 209 | Income Tax Reference No. 26 of 1977 , decided on 06.05.1991 | In the case of SERVICE INDUSTRIES LTD vs. COMMISSIONER OF SALES TAX, the Lahore High Court addressed the issue of sales tax exemption on the sale of cotton waste. The petitioner, SERVICE INDUSTRIES LTD, claimed an exemption under Notification No. 9 dated 27-6-1951 for sales amounting to Rs. 1,29,305/- during the charge year 1969-70. However, the Sales Tax Officer disallowed the claim, leading to an appeal that was also dismissed. The case was referred to the Lahore High Court by the Income Tax Appellate Tribunal, questioning whether the Tribunal was correct in its ruling that the cotton waste constituted a manufactured article subject to sales tax. The court, after reviewing precedents, concluded that the Tribunal's decision was correct and affirmed the position of the department. This case highlights the complexities of tax law, particularly regarding the definitions and classifications of goods under the Sales Tax Act. Key legal principles regarding exemptions and the interpretation ... |
| 1998 SLD 304, 1998 PTD 2412, (1998) 78 TAX 25 | I.T.As. Nos.1050 to 1053/LB of 1986-87, 457 to 463 , decided on 19.03.1998 | In the case concerning the Model Town Cooperative Society, the Appellate Tribunal Inland Revenue addressed the taxability of interest received due to delayed payments from the Lahore Development Authority (LDA) on the sale of land. The tribunal ruled that the interest payments, although arising from a capital transaction, were taxable as they did not constitute capital gains. The tribunal emphasized the distinction between revenue and capital receipts, clarifying that the interest received was akin to any other interest income and thus subject to taxation under the Income Tax Act, 1922. This decision is significant as it clarifies the treatment of interest payments in relation to capital transactions, reinforcing the principle that such payments are taxable as revenue. The case also highlighted procedural aspects regarding the filing of appeals and the importance of presenting original grounds before the tribunal. The ruling serves as a precedent for similar cases involving delayed int... |
| 1992 PLC 1164, 1992 SLD 1151 | Appeals Nos. SUK-20, 21, 22, 23 and 24 of 1990 , decided on 05.08.1990 | This case revolves around the dismissal of five workmen from their positions at Indus Flour and General Mills following their formation of a Trade Union. The main contention was whether the workmen had resigned voluntarily or were wrongfully terminated due to their union activities. The Labour Appellate Tribunal found in favor of the workmen, emphasizing the necessity of proper grievance notices and the burden of proof on the employer to substantiate claims of resignation. The decision underscored the protective nature of labor laws, which favor the rights of workers. The Tribunal reinstated the appellants with back benefits, affirming that labor laws are designed to protect the interests of workers against unjust practices. The case serves as a significant reference for labor relations and the legal processes surrounding union activities and worker rights.... |
| 2019 SLD 995, 2019 PLJ 434 | Crl. Rev. No. 635 of 2014 , decided on 11.02.2019 | In the case of Khurram Shehzad vs. Standard Chartered Bank, the Lahore High Court addressed the dismissal of a criminal revision petition concerning allegations of forgery involving counterfeit documents produced during court proceedings. The petitioner availed a loan from Standard Chartered Bank against a car and later became a defaulter. The case centered around the legal procedures under the Criminal Procedure Code and relevant financial ordinances. The court ruled that the petitioner must pursue remedies in the appropriate jurisdiction, emphasizing the importance of adhering to procedural law in cases of alleged forgery. This decision highlights the rigorous standards applied by the judiciary in financial disputes and the proper channels for addressing grievances related to banking operations.... |
| 2024 SLD 3339 | STA NO. 2333/LB/2022 , decided on 24.10.2023 | In the case STA NO. 2333/LB/2022, the Appellate Tribunal Inland Revenue of Lahore evaluated the appeal filed by M/s. Maqsood Steel & Re-Rolling Mills against the decision made by The CIR, LTO, Lahore. The hearing took place on September 20, 2023, and the order was issued on October 24, 2023. The case primarily dealt with the interpretation and application of the Sales Tax Act, 1990, particularly sections 11(2) and 11(4). The tribunal, represented by CH. Muhammad Tarique, assessed the arguments presented by both parties, focusing on the compliance requirements outlined in the Sales Tax Act. The decision is significant for businesses operating in the steel and re-rolling sector, highlighting the consequences of non-compliance with sales tax regulations. The tribunal's ruling aims to provide clarity on the legal obligations of the petitioners and reinforce the framework of sales tax assessments in Pakistan. This case serves as a precedent for similar disputes, emphasizing the necessity fo... |
| 1984 SLD 334, 1984 PLD 407 | Civil Revision No. 329 of 1984 , decided on 20.03.1984 | This case revolves around the interpretation of the Stamp Act (II of 1899) concerning the impounding of a document presented as a receipt but contested as a sale-deed. The Lahore High Court emphasized the importance of proper documentation and adherence to legal procedures in civil cases. The decision highlighted the rights of litigants regarding the tendering of documents in evidence and the responsibilities of courts in enforcing statutory requirements. This case underscores the significance of legal compliance in property transactions and the need for clear evidence to substantiate claims of ownership. The ruling serves as a precedent in cases involving unstamped documents, establishing the necessity for due process in judicial proceedings. Keywords include 'Stamp Act', 'impounding of documents', 'sale-deed', 'civil revision', and 'Lahore High Court'.... |
| 1949 SLD | D-2741 of 2016 , decided on 01.01.1949 | This case represents a significant legal proceeding that has potential implications for various aspects of law. Although specific details about the parties involved, the nature of the dispute, and the legal arguments presented are not provided, it is essential to recognize the importance of the case within the legal framework. Legal professionals should be aware of this case as it may lead to changes in how similar cases are handled in the future. The decision's relevance extends beyond this single instance, affecting broader legal principles and practices. Keywords such as 'legal precedent', 'court decision', and 'case law' are crucial for understanding the significance of this case and its potential influence on future legal interpretations.... |
| 2010 SLD 2917, (2010) 328 ITR 160 | In the case of Commissioner of Income Tax v. Bindal Industries Ltd., the Allahabad High Court addressed the issue of rectification of mistakes as per section 154 of the Income-tax Act, 1961. The court emphasized that the law set forth by the Apex Court must be adhered to by all lower courts and authorities. The judgment highlighted that any decision that is contrary to established law is subject to rectification under section 154, thereby ensuring that the legal framework operates effectively and justly. The ruling reinforced the importance of following precedents set by the Supreme Court, as seen in the referenced case of CIT v. Steller Investment Ltd. The dismissal of the appeal by the court signifies a commitment to uphold legal correctness and rectify errors where necessary, ensuring that justice is served in accordance with the law. This ruling serves as a critical reference for future cases involving tax law and rectification procedures.... | |
| 1964 SLD 165, 1964 PLD 106 | Civil Appeal No. K-24 of 1963 , decided on 20.11.1963 | This case revolves around the interpretation of rental agreements under the Karachi Rent Restriction Act, the distinction between leases and licenses, and the implications of unregistered deeds. The Supreme Court of Pakistan addressed the complexities surrounding the terms of the agreement between Abdullah Bhai and Ahmad Din, determining that the agreement constituted a license rather than a tenancy. This distinction is crucial as it affects the rights and protections available to the parties involved. The court's decision highlights the necessity for proper documentation and registration of leases per the Transfer of Property Act, emphasizing that without such registration, a tenancy cannot be legally recognized. The judgment serves as a significant reference for future cases involving rental agreements and the legal definitions of tenancy and licensing in Pakistan, ensuring clarity in the application of rental laws and protecting the rights of landlords. The decision also underscores... |
| 2010 SLD 2927 = (2010) 328 ITR 6 | D-2741 of 2016 | In the case presented before the Delhi High Court, the primary issue revolved around the appropriate rate of depreciation for plant and machinery utilized in the manufacturing and packaging of cement for the assessment year 1977-78. The Income-tax Appellate Tribunal had previously permitted a depreciation rate of 15 percent, aligning with earlier assessments from 1975-76 to 1983-84. The court upheld the Tribunal's ruling, stating that the reference to the High Court should be returned unanswered due to the insubstantial tax effect, thus favoring the assessee. This case highlights the importance of consistency in tax matters and the adherence to precedents set in earlier years. The ruling reinforces the principle that when tax effects are minimal, the judicial system encourages efficiency by avoiding unnecessary litigation. Such decisions contribute to a more streamlined tax process and reflect the judiciary's commitment to uphold fair practices in tax assessments. Notably, the case und... |
| 1991 SLD 1511 = (1991) 188 ITR 188 | This case revolves around the imposition of penalties under section 271(1)(c) of the Income-tax Act, 1961, concerning the concealment of income. The Allahabad High Court examined the circumstances surrounding the Income-tax Appellate Tribunal's decision to cancel a penalty imposed on the assessee for the assessment year 1969-70. The Tribunal determined that the rejection of the assessee's explanation was insufficient to warrant a penalty, as there was no additional evidence to substantiate claims of concealed income. The court's decision aligns with established legal principles that require concrete proof of concealment for penalty imposition. This ruling is essential for taxpayers and legal practitioners, emphasizing the importance of robust evidence in tax assessments and the protection of taxpayers' rights against unwarranted penalties.... | |
| 1977 SLD 1585, 1977 PLC 213 | Petition No. 997 of 1976 , decided on 30.11.1976 | In this significant case, the Labour Appellate Tribunal of Punjab examined the termination of a Head Jobber, highlighting critical aspects of employment law and industrial relations. The tribunal addressed whether the petitioner qualified as a workman under the Industrial Relations Ordinance. The decision emphasized the distinction between supervisory roles and worker classifications, affirming the employer's right to abolish positions based on operational needs. The case underscores the importance of clarity in job definitions and the legal implications of retrenchment in industrial settings. This ruling serves as a key reference for similar disputes in the realm of employment law, particularly regarding the rights of employees versus the prerogatives of employers in restructuring their workforce.... |
| 1993 SLD 1207, 1993 PLD 810 | W.P. No. 9548 of 1991 , decided on 23.08.1993 | This case revolves around the provisions of maintenance under the Muslim Family Laws Ordinance, 1961, specifically Section 9 concerning the responsibilities of a husband towards his wife. The Lahore High Court adjudicated a matter where the Arbitration Council had previously granted maintenance to Mst. Rukhsana Kanwal, the wife of the petitioner, after the husband failed to appear in court. The court found that the husband had been properly notified of the proceedings and had absented himself without just cause. This case establishes the legal obligations of a husband to maintain his wife even when she is forced to leave the marital home due to his actions. The court ruled that past maintenance could be claimed for up to six years, referencing relevant sections of the Limitation Act. The case highlights the importance of adhering to legal processes in family law and the rights of women under Muslim family law. Keywords like 'maintenance law', 'Muslim Family Laws Ordinance', 'Lahore Hig... |
| 1989 SLD 2454, 1989 PLC 856 | Appeal No. 345/965 of 1988 , decided on 24.06.1989 | In the case of Abdur Rauf vs. Lahore High Court, the appellant contested a dismissal order following his compulsory retirement from service under the Punjab Civil Servants (Efficiency and Discipline) Rules, 1975. The main legal issue revolved around the appellant's status as a civil servant post-retirement. The court, led by Chairman Muhammad Mahmud Aslam Pirzada, ruled that the appellant was no longer a civil servant after the retirement date of 18-7-1987, rendering the dismissal order issued on 6-1-1988 invalid. This case highlights the importance of understanding the implications of retirement on employment status within civil service law. Keywords such as 'civil service', 'dismissal order', 'compulsory retirement', and 'Punjab Service Tribunal' are essential for legal professionals and researchers interested in administrative law and public service regulations.... |
| 2007 SLD 525, 2007 SCMR 410 | Civil Appeal No.436 of 2004 , decided on 03.11.2006 | This case revolves around the admission policy of Bolan Medical College, specifically focusing on the district-wise allocation of medical seats. The appellant, Miss Shazia Batool, challenged the constitutionality of the admission criteria, arguing that they were discriminatory and violated her rights under the Constitution of Pakistan. The Supreme Court examined the provisions of the Prospectus for the session 2000-2001, which allocated seats based on educational background and district quotas. The Court upheld the validity of these provisions, emphasizing the importance of providing equal educational opportunities to students from less developed areas. The judgment reinforced the principle of reasonable classification, allowing for targeted support for disadvantaged groups while maintaining merit-based admissions. This case highlights key legal principles regarding educational equity, constitutional rights, and the role of public institutions in fostering access to education. Keywords... |
| 1990 SLD 2063, (1990) 185 ITR 572 | This case revolves around the interpretation of section 35 of the Income-tax Act, 1961, which pertains to deductions for scientific research expenditures. The Tribunal had granted a deduction to Electronics Consortium P. Ltd. for machinery it purchased, asserting that it was utilized for research and development. The Delhi High Court upheld this finding, emphasizing that the determination was purely factual, and thus, no legal question arose from it. The case highlights the importance of substantiating claims for tax deductions based on factual usage of purchased assets, particularly in the context of research. This ruling serves as a precedent for similar cases where the intent and usage of equipment for research purposes are in question. Keywords such as 'Income-tax Act', 'scientific research deduction', and 'Delhi High Court' are pivotal in tax law discussions and are trending in legal circles, making this case significant for practitioners and scholars alike.... | |
| 1973 SLD 181, 1973 SCMR 542 | Criminal Appeal No. K-15 of 1971 , decided on 06.02.1973 | This case revolves around the misjoinder of charges against Muhammad Abbas, who was accused of bribery under the Prevention of Corruption Act. The Supreme Court of Pakistan found that there were two distinct transactions involving separate bribes that had been improperly joined in a single trial. The court emphasized that such a misjoinder led to significant prejudice against the appellant, ultimately quashing his conviction. The decision highlighted the importance of fair trial rights and the necessity for proper legal procedures to be followed. The implications of this ruling stress the judicial system's commitment to ensuring that individuals are not wrongfully convicted due to procedural errors. Legal professionals and advocates should note this case as a critical reference for issues regarding the joinder of charges in criminal proceedings, ensuring that each transaction is treated with the legal scrutiny it deserves.... |
| 2002 SLD 1520, 2002 SCMR 1851 | Jail Petitions Nos.248, 252 of 1999, 15 of 2000 an , decided on 04.03.2002 | This case revolves around a triple murder that took place in Bahawalnagar, where multiple accused were charged under various sections of the Penal Code. The prosecution's case was strongly supported by eyewitness accounts and medical evidence, leading to convictions for several accused. The Supreme Court's decision reaffirmed the lower courts' judgments, highlighting the thoroughness of the judicial process and the importance of credible evidence in securing justice. The case underscores key legal principles in criminal law, including the standards for proving guilt beyond a reasonable doubt, the role of corroborative evidence, and the appeals process in serious criminal cases. Keywords: triple murder, eyewitness testimony, medical evidence, Supreme Court of Pakistan, criminal law, conviction, justice.... |
| 2004 SLD 3148, 2004 PLJ 236 | C.A. No. 1391 of 2003 , decided on 15.12.2003 | In the case of C.A. No. 1391 of 2003, the Supreme Court of Pakistan reviewed the appeal regarding the interest on compensation awarded to the respondents. The case revolved around the interpretation of the Civil Procedure Code, the Constitution of Pakistan, and the Limitation Act. The Court determined that the compound interest should be calculated at a rate of 8%, recognizing the legal principles surrounding compensation in acquisition proceedings. The appeal was significantly delayed, leading to its dismissal due to the lack of sufficient grounds for extending the time limit for filing. This case highlights the importance of timely appeals and the application of interest rates in compensation cases, making it a crucial reference for similar legal matters in Pakistan.... |
| 2020 SLD 2177 = 2020 YLR 1869 | R.F.A. No. 83-P of 2018 , decided on 06.09.2019 | In the case of R.F.A. No. 83-P of 2018 decided by the Peshawar High Court, the court dealt with a dispute regarding the enhancement of compensation for land acquired under the Land Acquisition Act, 1894. The appellants, represented by Muhammad Sohail, Asstt. A.G., challenged the decision of the Judge Referee Court which had increased the compensation to Rs. 75,000/- per marla. The court evaluated the procedure followed in determining the compensation, including the recommendations made by local commissions and evidence from various witnesses. The court upheld the decision of the lower court, highlighting the importance of not only considering the market value but also ensuring that landowners are adequately compensated for being deprived of their property. This case is significant in demonstrating the judicial approach towards fair compensation in land acquisition cases, emphasizing the need for a careful assessment of market conditions, potential land value, and the rights of property... |
| 2023 SLD 7104, 2023 PLJ 52 | C.A. No. 44 of 2022 , decided on 12.10.2022 | In the case of C.A. No. 44 of 2022, the High Court of Azad Jammu & Kashmir dealt with an appeal filed by Muhammad Qadeer against the judgment of the Service Tribunal which dismissed his appeal regarding a transfer notification issued by the Board of Revenue. The case underscores the principles of the Limitation Act and the obligations of civil servants under the Azad Jammu & Kashmir Civil Servants Act. The Court's decision reiterated that civil servants are required to serve wherever posted and cannot claim postings of their own choice, emphasizing the legal framework governing civil service transfers. The ruling also highlighted procedural requirements for filing appeals within specified timelines, reinforcing the importance of timely action in legal proceedings. This case serves as a significant reference for understanding civil service regulations and the limitations imposed by law on appeals related to service conditions.... |
| 1984 SLD 225, 1984 PLD 67 | Civil Review Petition No. 23 of 1982 in Civil Appe , decided on 27.11.1983 | This case revolves around the distribution of properties following the death of Nawab Sir Sadiq Muhammad Khan Abbasi, the Ameer of Bahawalpur. The petitioner, Brigadier H. H. Nawab Muhammad Abbas Khan Abbasi, claimed exclusive rights over his father's properties based on the Merger Agreement and customary laws of Bahawalpur. However, the Government of Pakistan intervened, asserting that the distribution fell under the jurisdiction of the President's Order No. 12 of 1961. The Lahore High Court initially ruled in favor of the Government, stating that the distribution lacked legal basis and ordered a reassessment. The Supreme Court upheld this decision, emphasizing that the distribution must comply with Muslim Law and cannot favor one heir over others without legal justification. This case highlights the complexities of property rights in former princely states and the importance of adhering to legal frameworks when resolving disputes among heirs.... |
| 2015 SLD 1999, 2015 PTD 1733, (2015) 112 TAX 300 | Customs Reference No. 75 of 2011 , decided on 25.03.2015 | In the case of Customs Reference No. 75 of 2011 decided by the Peshawar High Court on March 25, 2015, the court addressed critical issues related to the Customs Act of 1969, particularly sections concerning the confiscation of goods and the imposition of penalties. This case arose when the Collector of Customs contested a prior ruling from the Customs Appellate Tribunal that had reduced penalties for the respondents involved in smuggling goods. The High Court meticulously examined the legal framework surrounding customs enforcement, the definition of smuggling, and the obligations of the parties involved. The decision underscored the necessity for customs authorities to enforce laws strictly while also considering equitable treatment for lawful operators. This case serves as a pivotal reference for future customs-related disputes and the application of legal principles governing the smuggling of goods.... |
| 1996 SLD 1405, 1996 PLD 499 | Intra-Court Appeals Nos. 170 to 174 of 1995 , decided on 29.01.1996 | The Lahore High Court case involving the Metropolitan Corporation, Lahore, addresses critical issues surrounding the non-payment of salaries to school teachers. The court found that the delays in salary payments were unjustified, as the teachers had been working consistently under valid appointments. The judgment underscored that salaries are a right and not a privilege, aligning with constitutional protections of fundamental rights. The court's ruling on this matter is pivotal in reinforcing employee rights and ensuring that public sector workers receive their entitled wages. This case serves as a significant precedent in labor rights, highlighting the need for governmental and corporate accountability in salary disbursements. Keywords: labor rights, salary disputes, fundamental rights, public sector wages, accountability.... |
| 2013 SLD 1697, 2013 PLD 224 | Writ Petition No.8697 of 2012 , decided on 16.11.2012 | In the case of Writ Petition No.8697 of 2012, the Lahore High Court addressed the eligibility of Rana ASIF MEHMOOD to serve as a Member of the Punjab Provincial Assembly. The petitioner, represented by Faisal Ilyas, argued that the respondent had incurred disqualification under Article 63(1)(c) of the Constitution of Pakistan due to his Canadian nationality and possession of a Canadian passport. The court highlighted that a Canadian passport is only issued to Canadian citizens, thereby affirming the respondent's citizenship status. The ruling reinforced the principle that public office holders must meet specific legal qualifications, and any failure to do so would lead to disqualification. The decision underscores the importance of maintaining the integrity of the electoral process and ensuring that all elected officials comply with the constitutional mandates regarding citizenship and eligibility. The court ultimately directed the Election Commission of Pakistan to de-notify the respo... |
| 1979 SLD 1420, 1979 PCRLJ 137 | Criminal Appeal No. 180 of 1975 , decided on 19.12.1977 | This case revolves around a dacoity incident that occurred at the Moen-Jo-Daro Railway Station on April 14-15, 1975. Five appellants were convicted by a Special Court under the Suppression of Terrorist Activities Act and the Pakistan Penal Code for their involvement in the crime. The key evidence included eye-witness accounts and the recovery of stolen property, which supported the prosecution's case. The appellants attempted to argue mistaken identity and enmity against them, but the Court found these claims unsubstantiated. The decision emphasizes the importance of reliable eyewitness testimony and the legal standards for the conviction of dacoity under Pakistani law. Keywords related to this case include dacoity, eyewitness testimony, Pakistan Penal Code, and legal proceedings.... |
| 1988 SLD 2660, 1988 SCMR 1528 | Civil Petition No. 667 of 1985 , decided on 01.06.1988 | In this landmark case decided by the Supreme Court of Pakistan, the petitioners, GHULAM RASOOL and others, contested the Lahore High Court's acceptance of a Regular Second Appeal regarding a pre-emption matter. The case revolved around the legal principles of pre-emption and the constitutional provisions of the Constitution of Pakistan, 1973, particularly Section 185(3). The petitioners' arguments were twofold: first, they contended that the High Court's remand of the case was unwarranted, and second, they asserted that their purchase was exempt from pre-emption laws due to their status as evictees from the Gujranwala Cantonment. The Supreme Court, however, determined that the first argument was a factual issue not to be considered further and noted that the second point had not been raised before the High Court. As a result, the Court refused the leave to appeal, thereby affirming the High Court's decision. This case highlights significant aspects of property law and the procedural nu... |
| 1989 SLD 1802, 1989 PLC 602 | Revision Petition No. FD-164 of 1982 , decided on 18.10.1983 | This case involves the interpretation of the Industrial Relations Ordinance, 1969 and its applicability to the dispensary run by the Punjab Employees Social Security Institution. The petitioner, Muhammad Ali, was dismissed for alleged misconduct, and his grievance petition for reinstatement was initially dismissed by the lower court on the grounds that the Ordinance did not apply to the establishment. However, the Labour Appellate Tribunal ruled that the dispensary was part of the Social Security Institution and not an independent entity. This ruling emphasizes the importance of recognizing the relationship between subordinate establishments and larger institutions under labor law, particularly in matters of employee rights and grievances. The case highlights the critical legal principles regarding wrongful dismissal and the rights of employees within the framework of industrial relations, making it a significant reference point for future labor disputes. Keywords include 'Industrial R... |
| 2008 SLD 170, 2008 PTD 1477 | I.T.A. No.51/LB of 2008 , decided on 16.05.2008 | This case from the Income Tax Appellate Tribunal revolves around the disallowances made in the Profit and Loss account related to professional fees claimed by an individual. The Tribunal scrutinized the disallowances made by the Taxation Officer, which included expenses for utilities, travelling, and salaries. It highlighted the use of vague phrases like 'unverifiable' and 'element of personal nature' in the assessment, which lacked substantive backing. The Tribunal concluded that the First Appellate Authority failed to provide adequate reasoning for confirming these disallowances. Consequently, it reduced the travelling expenses disallowance, emphasizing the importance of proper documentation and justification in tax claims. This case underscores the legal principles surrounding tax deductions and the necessity for clear, cogent reasoning in tax assessments, making it significant for both taxpayers and tax professionals.... |
| 2016 SLD 2117, 2016 YLR 204 | Writ Petition No. 67 of 2014 , decided on 21.04.2015 | This case involves a writ petition filed by Five Star Construction Company against the Provincial Government through the Chief Secretary and others. The petitioner claimed that the authorities had taken actions against them alleging breaches of the contract. The case revolved around the question of contractual liability and the rights of the contractor. The court found that the actions taken by the authorities did not infringe upon any constitutional rights of the petitioner, which led to the dismissal of the writ petition. This case underscores the importance of understanding contractual obligations and the limits of judicial intervention in matters of contractual disputes. It highlights the need for parties to adhere to the terms of their agreements and the judicial system's role in resolving such disputes. Keywords such as 'writ petition', 'contractual liability', 'judicial intervention', and 'contract disputes' are relevant in the context of this case and can help in improving the ... |
| 1997 SLD 640, 1997 SCMR 582 | Civil Petition for Special Leave to Appeal No.86-L , decided on 28.01.1996 | In this landmark case, the Supreme Court of Pakistan examined the interpretation of 'possession' under the Displaced Persons (Compensation and Rehabilitation) Act, 1958. The petitioner, Muhammad Aslam, argued for the transfer of property that he leased from the respondents, Muhammad Boota and others. Following a decision by a Single Judge of the Lahore High Court, which favored the petitioner, the Division Bench overturned this ruling, asserting that a tenant could not claim ownership rights over the property. This case raises significant questions about tenant rights and legislative definitions of possession, making it a pivotal reference point for future property law cases. Keywords include 'tenant rights', 'property law', 'Supreme Court Pakistan', 'Displaced Persons Act', and 'legal interpretations'.... |
| 1971 SLD 715, (1971) 82 ITR 1 | MISC. APPLICATION No. 502 OF 1966 , decided on 09.11.1970 | In the case of Nandlal Mangaram Pamnani v. G. Lakshminarasimhan, the Bombay High Court dealt with the rectification of mistakes under the Income-tax Act. The case revolved around whether the Income-tax Officer had the jurisdiction to rectify a mistake related to the taxation of a partnership's income. The court found that the mistake was not apparent on the face of the record, as the issues raised were debatable and not straightforward. This case underscores the complexities involved in tax law and the significance of clear errors in rectification proceedings. The ruling highlights the court's stance on the interpretation of tax provisions, particularly regarding surcharge and unearned income. This case serves as a crucial reference for legal practitioners dealing with tax disputes and rectification issues, emphasizing the need for clarity and definitive errors in tax assessments. Keywords: Income-tax Act, rectification of mistakes, tax law, Bombay High Court, unearned income, surcharg... |
| 2002 SLD 1308, 2002 SCMR 1073 | Jail Petition No. 180 of 1999 , decided on 10.09.2001 | In the case of Muhammad Arshad vs. The State, the Supreme Court of Pakistan addressed significant legal issues surrounding self-defense claims in murder cases. The petitioner, Muhammad Arshad, sought leave to appeal against the Lahore High Court's decision that had confirmed his death sentence. The appeal raised critical points, including the failure of the lower courts to adequately consider the plea of self-defense and the lack of specification regarding the subsection of the law under which the conviction was made. The ruling highlighted the necessity for courts to adhere to procedural requirements and to thoroughly assess all evidence presented, particularly confessions and defenses raised by the accused. The court cited several precedents to reinforce its stance, focusing on the necessity of fair trial principles and the proper application of the law in criminal proceedings. This case serves as a pivotal reference for future cases involving self-defense and procedural integrity in... |
| 1990 SLD 1064, 1990 SCMR 1377 | Civil Appeal No. 180 of 1985 , decided on 22.05.1990 | This case revolves around the application of limitation laws under the Civil Procedure Code and the Limitation Act in Pakistan. The Supreme Court addressed the conflicting interpretations of the period of limitation for filing applications under section 12(2) of the Civil Procedure Code. The court referenced previous cases, notably Sikandar v. Saleh Muhammad and Malik Inayat Ullah Khan v. Government of Pakistan, to clarify that Article 181 of the Limitation Act applies, thus resolving any perceived conflicts in the application of limitation laws. The decision emphasizes the importance of adhering to established legal principles while also ensuring that the merits of cases are examined by the appropriate judicial authority. This case is significant for legal practitioners in Pakistan as it reinforces the procedural framework regarding limitation and the handling of appeals in civil matters.... |
| 1996 SLD 419 = 1996 PLC 280 | HYD-100 to 103 of 1994 , decided on 05.12.1995 | This case revolves around the appeals filed by workers of Fauji Sugar Mills who contested the decisions made by the VIth Sindh Labour Court. The court had determined that the workers were classified as permanent seasonal employees, entitled primarily to re-employment in the next crushing season. As the workers were re-employed during the crushing periods, the question of back benefits did not arise. This ruling emphasizes the legal standing of seasonal employment under the Industrial Relations Ordinance, highlighting the rights and limitations of seasonal workers in the sugar industry. The decision reflects ongoing themes in labor law regarding employee rights, job security, and the interpretation of seasonal employment contracts.... |
| 1999 SLD 42, 1999 PTD 305, (1997) 225 ITR 1040 | Income-tax Reference No.340 of 1983 , decided on 09.12.1996 | In the case of Ravindra Industries vs. Commissioner of Income Tax, the Gujarat High Court addressed the issue of the cancellation of registration of a firm under the Income Tax Act, 1961. The case revolved around the procedural compliance for the registration of the firm and the interpretation of sections 184 to 187 of the Income Tax Act. The court noted that the primary consideration for registration is whether the firm is genuine and existed during the previous year. The court ruled that the Income-tax Officer's finding that a genuine firm existed was not erroneous and that the subsequent allocation of profits did not invalidate the registration. This ruling is significant for firms seeking registration under the Income Tax Act, emphasizing the importance of the firm's genuineness over the allocation of profits among partners. The decision reinforces the principle that procedural compliance is crucial, but the substance of the firm's existence takes precedence in matters of registrat... |
| 2005 SLD 1988, 2005 PLD 15 | Civil Appeals Nos. 95 and 107 of 2003 , decided on 26.05.2005 | The case revolves around a dispute involving Muhammad Reaz Janjooa against the Mirpur Development Authority regarding a plot purchased for construction. The plaintiff claimed damages amounting to Rs. 37,00,000 due to the failure of the authority to provide possession and necessary construction facilities. The court emphasized the principles of tort law, particularly the right to recover damages for loss sustained due to the actions of others. The appeal was successful as the court found the plaintiff's claims substantiated, with no substantial rebuttal from the defendants. This case highlights the importance of due process in property transactions and the obligation of authorities to fulfill their commitments to citizens, ensuring justice and compensation is provided in cases of negligence and mishandling of property rights.... |
| 2023 SLD 1558 | rr A No.2763/Ll3/2017 , decided on 29.05.2023 | In the case of M/S Malik Amir Trader versus Commissioner Inland Revenue, the Appellate Tribunal Inland Revenue in Lahore addressed complex tax issues arising from the tax year 2013. The tribunal, led by Judge Nasir Mahmud, thoroughly evaluated the arguments and evidence presented by both parties. The case is significant for its implications on future tax assessments and compliance requirements. Tax practitioners and businesses should note the tribunal's emphasis on adherence to tax laws. This case highlights the critical nature of transparency in financial matters and the consequences of non-compliance. Stakeholders in the tax domain are encouraged to review this ruling to understand its potential impacts on their operations. This decision is expected to influence similar cases in the realm of tax law, reinforcing the need for rigorous financial reporting standards and compliance with regulatory frameworks.... |
| 1981 SLD 1677, (1981) 129 ITR 62 | IT REFERENCE No. 532 OF 1973 | In this landmark case adjudicated by the Calcutta High Court, the central issue revolved around the admissibility of royalty payments as business expenses under the Income-tax Act, 1961. The case involved the West Chusick Coal Co. Ltd., which raised coal under a lease agreement and incurred royalty payments to the West Bengal Government. The court evaluated the implications of the West Bengal Estates Acquisition Act, 1953, and its subsequent amendment in 1964, which clarified the State's right to claim royalties from lessees. The judgment underscored the importance of understanding the timelines of legal rights and obligations, especially in the context of retrospective legislative amendments. It concluded that the amount of Rs. 23,330 paid as royalty was indeed admissible as a business expense for the assessment year 1965-66, thereby setting a significant precedent for future cases involving business expenditures and statutory interpretations. This case highlights the complexities of ... |
| 1989 SLD 1808, 1989 SCMR 1623 | Civil Petition for Leave to Appeal No.127-P of 198 , decided on 13.05.1989 | In the case of Civil Petition for Leave to Appeal No.127-P of 1988, the Supreme Court of Pakistan addressed the issue of locus standi under Article 185(3) of the Constitution of Pakistan, 1973. The petitioner, AZIZULLAH KHAN, challenged the installation of a petrol/diesel pump, but the Court upheld the High Court's decision that he did not have the standing to invoke writ jurisdiction. This ruling highlights the importance of locus standi in legal proceedings and the necessity for petitioners to demonstrate a direct interest in the matter at hand. The Court's decision allows for further recourse to appropriate authorities should there be an adverse order impacting the petitioner, emphasizing the procedural avenues available in administrative law cases. Overall, this case serves as a critical reference point in understanding the application of locus standi in Pakistan's legal framework.... |
| 1992 SLD 1513 = (1992) 195 ITR 430 | The case revolves around the taxation of interest awarded through arbitration. The Orissa High Court examined whether such interest constitutes taxable income under the Income-tax Act, 1961. The court concluded that interest from arbitration awards is a capital receipt and therefore not subject to income tax. This decision is significant for individuals and businesses involved in arbitration, as it clarifies their tax obligations regarding awarded interest. By referencing the earlier case of Govinda Choudhury & Sons v. CIT, the court reinforced existing legal principles that protect certain types of receipts from taxation. This ruling is likely to influence future tax considerations in arbitration contexts, ensuring a more favorable outcome for taxpayers. The judgment also highlights the importance of legal precedents in shaping tax law interpretations, offering guidance for both practitioners and taxpayers in navigating complex tax issues. Overall, the decision serves as a critical re... | |
| 2023 SLD 6648 | ITA No. 228/KB/2023 , decided on 31.05.2023 | In the case of ITA No. 228/KB/2023, the Appellate Tribunal Inland Revenue examined the appeals filed by M/s Advance Saeed Corporation against The Commissioner-IR, RTO, Hyderabad. The tribunal's hearing took place on April 27, 2023, and the decision was rendered on May 31, 2023. Key issues addressed included the interpretation of Qanun-e-Shahadat, specifically Section 119, which governs the admissibility of evidence. The tribunal's ruling underscores the importance of procedural correctness and the necessity for parties to present evidence in compliance with legal standards. This case is significant for its implications on future tax-related disputes and the interpretation of evidentiary rules in appellate proceedings. Legal practitioners and entities involved in similar cases should take note of this decision as it sets a precedent for the handling of evidence in tax appeals, reinforcing the need for meticulous legal representation and adherence to statutory requirements.... |
| 1992 SLD 1854, (1992) 198 ITR 552 | In this significant tax case adjudicated by the Madras High Court, the central issue revolved around the interpretation of Section 32 of the Income-tax Act, 1961, concerning depreciation allowances for specific equipment used in agricultural operations. The assessee, Gamuki Agro Service, sought to claim a 30% special depreciation rate for rigs and compressors utilized in drilling borewells, which was initially granted by the Tribunal. However, the High Court referenced its earlier decision in CIT v. Popular Borewell Service to determine that the Tribunal's ruling was incorrect. The court emphasized the importance of adhering to established legal precedents in tax law, ultimately denying the special depreciation claim. This case highlights the stringent requirements for claiming tax deductions and the necessity for clear legal frameworks governing such claims, making it crucial for businesses in the agricultural sector to stay informed about tax legislation and judicial interpretations.... | |
| 2001 SLD 714, 2001 PTD 3919, (2002) 85 TAX 1 | Civil Appeals Nos.2221 to 2229 of 1998 , decided on 28.03.2001 | In the landmark case of Civil Appeals Nos. 2221 to 2229 of 1998, the Supreme Court of Pakistan examined the constitutionality of Rule 8(2)(c)(i) of the Wealth Tax Rules, 1963. This rule established a distinction between the assessment of wealth tax for companies quoted on the stock exchange versus those that are unquoted. The appellants argued that the rule was discriminatory and violated the equal protection clause of the Constitution of Pakistan. However, the court found that the differentiation was based on reasonable classification, as the market value of shares for unquoted companies is not easily ascertainable. The Supreme Court's decision reaffirmed the principle that equal treatment under the law does not necessitate identical treatment for all entities but allows for distinctions based on rational criteria. This case highlights the delicate balance between taxation laws and constitutional rights, particularly in the context of wealth tax assessment. Keywords: Wealth Tax Rules,... |
| 2007 SLD 1393, 2007 SCMR 1357, 2008 PTCL 103 | C.P.L.A. No.676-K of 2004 , decided on 17.10.2006 | This case involves the Supreme Court of Pakistan's ruling related to the valuation of exported molasses under the Customs Act of 1969. The High Court's decision was challenged by the Collector of Customs, who argued that the respondent, Karachi Bulk Storage and Terminal Ltd., improperly invoked the High Court's jurisdiction without exhausting available remedies in the customs hierarchy. The Supreme Court upheld the High Court's ruling, stating that the customs authorities failed to provide adequate reasons for their valuation, which was deemed arbitrary and capricious. This case highlights the importance of reasoned decision-making by regulatory authorities and the rights of aggrieved parties to seek judicial intervention when faced with unreasonable administrative actions. Key phrases include 'Customs Act 1969', 'constitutional jurisdiction', and 'arbitrary valuation'.... |