Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2000 SLD 202, 2000 PTD 448, (1998) 232 ITR 135 | Miscellaneous Civil Case No.338 of 1993 , decided on 31.10.1996 | This case revolves around an income tax assessment dispute where the petitioner, Shyam Sunder Gupta, contested the reopening of an assessment by the Commissioner of Income Tax. Initially, the assessment was framed under section 143(1) on a returned income of Rs. 13,620. Subsequently, the Assessing Officer invoked section 143(2)(b) and issued a notice leading to a fresh assessment under section 144 due to non-cooperation from the assessee, resulting in an income of Rs. 3,35,000. The appeal to the Commissioner (Appeals) was dismissed, and the Tribunal initially upheld the Assessing Officer's actions, stating that no reasons were required for reopening the assessment. However, the High Court disagreed, highlighting the legal requirement for the Assessing Officer to base their satisfaction on adequate reasons and not arbitrary judgments. This case underscores the importance of due process in tax assessments and the necessity of providing justifications for reopening assessments, ultimately... |
| 2014 SLD 1667, 2014 CLC 1459 | D-4357 of 2013 , decided on 31.03.2014 | In the case of Noor Muhammad vs. Muhammad Iqbal and others, the Sindh High Court addressed the maintainability of a constitutional petition under Article 199 of the Constitution of Pakistan, in relation to a previously decreed civil suit. The court emphasized that the application filed under section 12(2) of the Civil Procedure Code is not a substitute for an appeal and cannot be used to challenge a final judgment that has not been appealed. The case highlights critical aspects of civil procedure, specifically regarding the requirements for challenging decrees and the implications of failing to utilize available legal remedies. The court reaffirmed its stance on the necessity of adhering to procedural norms, especially in cases alleging fraud, and reinforced the finality of judgments that go unchallenged by appeal, thereby adding an important precedent in civil litigation regarding the appropriate avenues for recourse. This decision is pivotal for practitioners and litigants in underst... |
| 1985 SLD 280, 1985 PLD 361 | Criminal Appeal No. 24-K of 1982 , decided on 16.01.1985 | This case revolves around the tragic incident involving Muhammad Iqbal and his brother Muhammad Zaheer, who were embroiled in a violent confrontation with their cousins, leading to Zaheer's death. The Supreme Court of Pakistan examined the evidence, including witness testimonies and the recovery of weapons, to determine the culpability of the accused. The Court's ruling clarified the standards for evidence in criminal proceedings, emphasizing that mere accusations are insufficient for conviction without corroborative proof. The judgment particularly noted the complexities arising from familial relationships and prior enmities, impacting the assessment of motive and intent. The case serves as a critical reference for understanding legal principles related to murder, acquittal, and the evidentiary standards required in criminal cases.... |
| 1993 SLD 1417, 1993 PLC 617 | Appeal No. 39 of 1992 , decided on 20.02.1993 | This case revolves around an appeal filed by the Municipal Committee of Nowshera City against the Labour Court's ex parte order reinstating Muhammad Jahangir Khan. The case highlights the principles of fair hearing, the necessity of allowing both parties an opportunity to present their case, and the importance of deciding cases based on merits. The court's ruling emphasizes that even if there are procedural shortcomings, justice must prevail, and parties should not be penalized for circumstances beyond their control. This case serves as a reminder of the legal standards concerning the definition of 'workman' under the Industrial Relations Ordinance and the conditions required to bring a grievance petition before the Labour Court. Keywords such as 'Labour Court', 'Industrial Relations Ordinance', 'ex parte order', and 'merits of the case' are crucial for understanding the legal implications and the context of this decision.... |
| 2013 SLD 266, 2013 PTD 2233 | I.T.A. No. 1066/LB of 2013 , decided on 15.08.2013 | In the case of Raja ABDUL ISLAM vs. COMMISSIONER INLAND REVENUE, the Appellate Tribunal Inland Revenue addressed significant issues regarding the Income Tax Ordinance, 2001, particularly the procedural aspects of provisional assessments. The Tribunal ruled that a provisional assessment order becomes invalid if the taxpayer submits the required documents within sixty days of receiving the assessment order. The case highlighted the necessity for tax authorities to follow clear legal guidelines and maintain transparency in their assessment processes. The ruling is crucial for taxpayers and legal practitioners, emphasizing the importance of timely compliance with tax laws to avoid arbitrary tax liabilities. This case serves as a vital reference point for developing a fair tax culture and ensuring that taxation is viewed as a civic duty rather than a punitive measure. The Tribunal's decision promotes the need for clear communication between taxpayers and tax authorities, thereby fostering a... |
| 2004 SLD 3785, 2004 PLJ 250 | Appeal No. 306 of 1999 , decided on 05.12.2003 | In the case of Skandar Ali versus the Managing Director of the Sindh Agricultural Supply Organization, the Federal Service Tribunal of Karachi reviewed the appeal against the dismissal of the appellant from service. The appellant was charged with inefficiency and misconduct related to financial discrepancies amounting to over Rs. 8 million. The Tribunal emphasized that the appellant's admissions and actions, including partial repayment of the embezzled amount, constituted a confession of guilt. The case underlined the importance of adhering to the Sindh Service Tribunals Act, 1973, and the Sindh Civil Servants (Efficiency and Discipline) Rules, 1973. The Tribunal found that the dismissal was warranted based on the evidence and that the procedural requirements for an inquiry were not applicable due to the nature of the charges. The decision highlights the Tribunal's commitment to upholding discipline within civil service and ensuring accountability for misconduct.... |
| 1987 SLD 502, 1987 SCMR 1382 | Criminal Appeal No.64 of 1987 , decided on 12.05.1987 | The Supreme Court of Pakistan ruled on the appeal of Khan Zaman and others concerning their sentences for murder. Initially sentenced to death, the High Court modified this to life imprisonment but stipulated that the sentences should run consecutively. The petitioners contested this decision, arguing that it violated the Criminal Procedure Code's provisions limiting imprisonment to a maximum of 25 years. The Supreme Court referred to earlier cases establishing that sentences for multiple offences should run concurrently rather than consecutively. This ruling emphasizes the legal principles governing sentencing in criminal cases in Pakistan, particularly regarding the rights of defendants and the interpretation of statutory limits on imprisonment. The decision is significant for legal practitioners and advocates in criminal law, as it clarifies procedural standards and reinforces the necessity for courts to adhere to legislative mandates concerning sentencing. The case highlights the i... |
| 1993 SLD 804 = 1993 CLC 1357 | In the case of IN RE: MEHR SHAHADAT KHAN, the Lahore High Court addressed a civil procedure issue regarding a recovery suit for a loan amounting to Rs. 21,000. The appellant was granted conditional leave to defend, which required him to furnish security. However, on the hearing date, the appellant cited illness as the reason for failing to provide the security. The trial court dismissed his request for an extension without adequately considering his plea, leading to the High Court's intervention. The High Court's ruling emphasized the importance of adjudicating cases on their merits and ensuring that all pleas, especially those involving health, are properly addressed. The judgment illustrates the judicial commitment to fair trial principles and adherence to procedural justice, ensuring that parties are given a full opportunity to present their cases. This case highlights trending legal principles such as the right to a fair hearing and the necessity of considering health-related pleas... | |
| 1993 SLD 1287 = 1993 PLC 381 | KAR-524 of 1991 , decided on 24.12.1992 | This case revolves around the applicability of the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance M of 1968 regarding the termination of an employee's services due to the reorganization of the employer's office. The appellant, who had been employed for 24 years, claimed wrongful termination, asserting that the number of employees exceeded twenty, which would invoke the provisions of the Ordinance. However, the Labour Court found that the actual number of employees was below the threshold, as evidenced by attendance records and testimonies. The Tribunal upheld the Labour Court's decision, emphasizing the importance of accurate employee counts in determining the applicability of employment laws. This case highlights critical aspects of labor law, employee rights, and the legal framework governing employment contracts, ensuring compliance with statutory requirements. Keywords such as 'employee rights', 'termination laws', 'labor law compliance', and 'employ... |
| 1998 SLD 1405, 1998 SCMR 724 | Civil Petition for Leave to Appeal No. 1128/L of 1 , decided on 13.03.1996 | This case revolves around a civil petition concerning the inheritance rights of the legal heirs of Muhammad Shafi. The primary dispute was between Mst. Zohra Begum and Mst. Saleema Shafi regarding the alleged surrender of inheritance rights by Mst. Saleema in favor of Mst. Zohra. The legal proceedings highlighted significant issues under the Civil Procedure Code and the Constitution of Pakistan, particularly the importance of addressing all relevant pleas during trial. The Supreme Court's decision to remand the case underscores the importance of judicial oversight in inheritance disputes, ensuring that all claims, especially those involving surrender of rights, are thoroughly examined. This case serves as a precedent for future inheritance and property disputes, emphasizing the need for meticulous legal representation and the role of the judiciary in protecting the rights of heirs in compliance with prevailing laws.... |
| 1994 SLD 159, 1994 PTD 1256, (1994) 69 TAX 165, (1994) 70 TAX 157 | Civil Petition No. 8-K of 1994 , decided on 24.03.1994 | This case revolves around the interpretation of section 136(2) of the Income Tax Ordinance, 1979, where the Supreme Court of Pakistan dealt with the issue of academic references in legal proceedings. The court clarified that when questions posed do not affect the rights and liabilities of any parties involved, it may choose to refuse to answer them. This ruling is significant in establishing the boundaries of legal inquiries that courts are obliged to address, particularly when such inquiries are merely abstract and have no practical implications. The court's decision is pivotal for tax law practices, emphasizing the necessity for questions to have tangible relevance to the parties' rights. The case highlights the distinction between legal inquiries that serve a substantive purpose versus those that are purely theoretical. Legal practitioners must be aware that courts may decline to engage with questions that do not bear on the actual circumstances of a case. This ruling serves as a pr... |
| 2003 SLD 2648, 2003 CLC 1231 | Writ Petition No.410 of 2003 , decided on 02.04.2003 | This case revolves around the appeal process under the West Pakistan Urban Rent Restriction Ordinance concerning the dismissal of an objection petition by the Rent Controller. The Lahore High Court highlighted the legal implications of final versus interlocutory orders in rent disputes. The ruling emphasized the right to appeal against orders that materially affect the rights of the parties involved. The court's decision to allow the writ petition underscores the importance of proper jurisdiction and the necessity for appellate courts to exercise their authority in cases where the lower court has erred in its judgment. The case cites previous rulings to establish a precedent for the interpretation of section 15 of the Ordinance, which affirms the right to challenge decisions made by Rent Controllers. This case is significant for legal professionals dealing with tenancy disputes and provides clarity on the appealability of certain orders under the Ordinance.... |
| 2006 SLD 305, 2006 PCRLJ 927, 2007 PTCL 400 | Criminal Miscellaneous Nos.10404/B of 2006 and 945 , decided on 28.02.2007 | In the case of Muhammad Ishaq Saqi v. The State, the Lahore High Court dealt with serious allegations of fraud involving the Sales Tax Act, 1990 and the Criminal Procedure Code. The petitioners, Muhammad Ishaq Saqi and Adnan Saqi, were accused of orchestrating a scheme that defrauded the government of over Rs.9 crore through fraudulent sales tax refund claims. The court found that the petitioners had established fictitious companies and submitted false documentation to claim refunds, thereby severely impacting the national exchequer. The court ruled against granting bail, emphasizing the seriousness of the charges and the need to protect public funds. The decision reinforces the principle that the severity of the crime can outweigh procedural rights to bail, particularly in cases involving financial misconduct against the state. The ruling serves as a critical reference for future cases involving economic crimes and bail applications.... |
| 1981 SLD 1318, 1981 PLD 371 | This case revolves around the interpretation of the Court Fees Act (VII of 1870) and its application in civil proceedings, particularly concerning deficiencies in court fees. The petitioner, Fateh Muhammad, sought to preempt a land sale but faced issues with court fee payments, leading to dismissal of his suit. The Supreme Court underscored the discretionary powers of courts regarding investigations into net profits or market values and the necessity for timely compliance with court orders. The case highlights the critical balance between procedural adherence and the rights of litigants, making it significant for future references in civil law. Key terms include court fees, civil procedure, legal representation, and judicial discretion.... | |
| 2008 SLD 392, 2008 CLD 572 | J.M.No.27 of 2004 , decided on 06.03.2007 | This case highlights the resolution of a corporate dispute through amicable compromise under the Companies Ordinance, 1984. The petitioner, Nazmeen Shafi, and the respondents, including Sindh Travel Services (PVT.) LTD., reached an agreement where the petitioner was compensated for her shares in the company. As a result of the payment, the petitioner waived all claims, solidifying the respondent's ownership. This case is significant for understanding corporate law and the legal processes involved in the dissolution of claims through mutual consent, emphasizing the importance of legal representation in such matters.... |
| 2003 SLD 3256, 2003 PLD 1, (2003) 87 TAX 232 | D-412 of 1998 and D-1069 of 1999 , decided on 26.08.2002 | This case involves two constitutional petitions challenging the appointments of non-Muslim judges in the Sindh High Court. The petitioners argued that the appointments violated Islamic principles and the provisions of the Constitution of Pakistan. The court ruled that there is no explicit prohibition against non-Muslims serving as judges in the High Court, citing that the Constitution emphasizes qualifications over religious beliefs. The ruling reinforces the independence of the judiciary and highlights the importance of adhering to constitutional provisions regarding appointments. The case sets a significant precedent regarding the inclusion of minority communities in judicial roles, promoting equality and non-discrimination under the law. The decision affirms that the judiciary's integrity must be upheld and that religious affiliations should not impede one's qualifications for judicial appointments. The court's stance reflects a commitment to secularism within the framework of an Is... |
| 2008 SLD 399, 2008 CLD 651 | Show-Cause Notice No.SMD-SOUTH/SCN/112/07 , decided on 08.02.2008 | This case revolves around an inquiry initiated by the Securities and Exchange Commission of Pakistan regarding Muhammad Ayub Younus Securities (Pvt.) Limited. The inquiry investigated potential violations of the Brokers and Agents Registration Rules, 2001, particularly Rule 12 and Clause AS of the Code of Conduct. The Enquiry Officer found several instances of non-compliance, leading to a show-cause notice issued to the company. However, upon review, it was determined that the report in question pertained to a different brokerage entity, thus absolving Muhammad Ayub Younus Securities of any wrongdoing. The case highlights the importance of accurate identification of entities in regulatory inquiries, ensuring that legal actions are directed appropriately. The decision to withdraw the notice emphasizes the Commission's commitment to fairness and due process within the legal framework governing securities and brokerage operations.... |
| 2007 SLD 301, 2007 PTD 2286, (2007) 95 TAX 377 | S.T.A. No. 814/LB of 2006 , decided on 31.01.2007 | This case revolves around the interpretation of the Sales Tax Act, 1990, specifically addressing the adjustment of sales tax liabilities by the appellant. The core issue was whether the adjustment against carry-forward input tax credit was valid, given the directives from the Central Board of Revenue. The Appellate Tribunal ruled that the adjustment was permissible and highlighted that the previous ruling, which sought to disallow such adjustments, was based on procedural directives rather than substantive law. The decision underscores the importance of adhering to the law while considering administrative instructions. The ruling also clarifies the rights of registered persons under the Sales Tax Act, particularly concerning input tax adjustments and the implications of procedural irregularities. This case is significant for taxpayers and legal practitioners in understanding the boundaries of tax regulations and the interpretations by appellate authorities.... |
| 2004 SLD 746 = 2004 PTD 1046 | C. A. No.2351/LB of 2001 , decided on 08.02.2002 | In this case, the Appellate Tribunal Inland Revenue reviewed the confiscation of a locally assembled Hino Oil Tanker based on claims of non-duty payment. The Tribunal found that the evidence provided by Hinopak Motors Limited confirmed the vehicle's local assembly, negating any claims of smuggling or foreign origin. The decision emphasized the importance of verifying the authenticity of vehicle documents and the necessity of releasing vehicles certified as locally assembled to avoid undue hardship to their owners. This case highlights key aspects of the Customs Act, specifically concerning the legality of vehicle confiscation and the procedural obligations of customs authorities. Keywords include Customs Act, vehicle confiscation, smuggling, local assembly, and legal representation.... |
| 2000 SLD 1009, 2000 SCMR 1504, 2000 SLD 1422 | Civil Appeal No. 1197 of 1996 , decided on 17.06.1998 | In the case of Civil Appeal No. 1197 of 1996, the Supreme Court of Pakistan dealt with the appeal concerning the entitlement of Capt. (Retd.) Muhammad Ashfaq to a selection grade within the context of civil service regulations. The legal framework involved included the Constitution of Pakistan, the Service Tribunals Act, and various civil servants' laws. The case highlighted the importance of timely recognition of civil service entitlements and the implications of administrative decisions on retired personnel. The Court upheld the Tribunal's decision that the selection grade should be granted retroactively, emphasizing the legal rights of civil servants to receive benefits they were entitled to, without unnecessary obstruction from the administrative authorities. This judgment serves as a significant precedent in the realm of civil service law and administrative justice, reinforcing the protections afforded to civil servants in Pakistan.... |
| 1991 SLD 1381, 1991 SCMR 1818 | Civil Petition No.19 of 1987 , decided on 23.10.1989 | This case revolves around the registration of the trade mark 'KSB' by Messrs K.S.B. Electrical Industries for their electric fans and desert coolers, which was opposed by Messrs K.B.S. (PUMPS) Company Limited, the registered owner of the same trade mark for water pumps and related scientific instruments. The core issue was whether the use of the identical trade mark would cause confusion among consumers. The Registrar concluded that such use would indeed mislead the public, leading to deception regarding the source of the goods. The High Court affirmed this decision, and the Supreme Court upheld the findings, emphasizing the importance of protecting registered trade marks against misleading representations that can harm consumers and the integrity of the market. This case highlights the critical balance between trademark rights and consumer protection under the Trade Marks Act of 1940 and the Constitution of Pakistan, illustrating the judiciary's role in adjudicating trademark disputes... |
| 2017 SLD 796, 2017 PLC 250 | Writ Petition No. 6901 of 2010 , decided on 02.10.2015 | The case involves Dr. MasoodurRauf's petition against the University of Punjab regarding his termination as a Senior Medical Officer (Dental). The Lahore High Court, presided over by Justice Shujaat Ali Khan, ruled that the termination was lawful due to the petitioner's unsatisfactory performance during his probation period. The court highlighted that the service rules applicable to university employees were non-statutory, thus limiting the maintainability of the constitutional petition. It emphasized the absence of a requirement for a show cause notice for probationary employees whose performance was deemed inadequate. The ruling underscored the need for employees to follow the proper channels for grievances, including available appeals. The decision serves as a significant reference for cases involving employment rights within educational institutions and the authority of administrative bodies in personnel matters.... |
| 1979 SLD 353, (1999) 79 TAX 7 | Writ Petition No. 5765 of 1995 , decided on 29.10.1998 | The Lahore High Court addressed significant constitutional questions regarding the limitation on interim orders related to public revenue. This case examines the implications of Article 199(4A) of the Constitution of Pakistan, which mandates that interim orders cease after six months unless the case is resolved. The court's ruling reinforces judicial authority while establishing clear timelines for interim relief, ensuring that public revenue recovery processes are not indefinitely delayed. This decision is crucial for maintaining the balance between judicial independence and the efficient collection of public revenue, making it a landmark case in constitutional law. Keywords: interim orders, public revenue, judicial independence, constitutional law, Lahore High Court, Article 199.... |
| 2009 SLD 2361, (2009) 310 ITR 157 | IT APPEAL No. 31 OF 2004 , decided on 13.08.2007 | In the case of Shivalik Woollen Mills P. Ltd. v. Assistant Commissioner of Income Tax, the Punjab and Haryana High Court addressed the issue of business expenditure under the Income-tax Act, 1961. The appellant claimed a loss of Rs. 51,02,069 due to theft at their factory premises, which was rejected by the Assessing Officer on grounds of fraud related to the insurance claim. The Tribunal upheld this rejection, leading to the current appeal. The High Court examined whether the Tribunal was justified in its decision, ultimately concluding that the appellant did not provide sufficient evidence to support the theft claim, and thus, the appeal was dismissed. This case highlights the importance of substantiating claims with credible evidence and the challenges faced by businesses in proving losses related to theft. Keywords such as 'business expenditure', 'Income-tax Act', 'loss claims', and 'tax law' are relevant for search optimization.... |
| 2010 SLD 48, (2010) 102 TAX 159, 2010 PTD 768 | I.T.A. No. 696/LB of 2009 , decided on 16.12.2009 | This case revolves around the Income Tax Ordinance, 2001, specifically section 170, which deals with the refund process for taxpayers. The Appellate Tribunal examined the implications of the Commissioner’s failure to issue a refund order within 45 days of receiving the application. The Tribunal held that the law assumes such failure as an order against the taxpayer, allowing them to appeal. The ruling clarified that the provisions regarding time limits for refund applications are directory, meaning they offer guidance rather than impose strict requirements. The decision emphasized the necessity for tax authorities to act promptly and efficiently, highlighting the importance of taxpayer rights and the principles of justice under the Constitution of Pakistan. The Tribunal directed the Taxation Officer to verify the taxpayer's claims and issue the appropriate refund, ensuring compliance with legal standards. This case serves as a crucial reference point for understanding the operational o... |
| 2002 SLD 1627, (2002) 258 ITR 93 | T.C. NOS. 198 TO 202 OF 1996 , decided on 02.09.2002 | This case revolves around the classification of rental income from warehouses under the Income Tax Act, 1961. The Madras High Court analyzed whether such income should be assessed as 'Income from property' or as 'business income'. The court emphasized the distinction between the nature of the income derived from renting property versus income generated from business activities. Citing precedents set by the Supreme Court, the court clarified that the source of the income is paramount in determining its tax treatment. The ruling reinforces the legal framework governing property rental income and its implications for taxation, providing clarity for tax practitioners and businesses engaged in similar activities. This decision is significant for stakeholders in real estate and tax law, as it underscores the importance of accurate income classification for tax purposes.... |
| 1981 SLD 413, 1981 SCMR 742 | Civil Petition for Special Leave to Appeal No. 430 , decided on 21.03.1981 | In the case of ABAAD ALI AND ANOTHER vs. MUHAMMAD DIN, the Supreme Court of Pakistan addressed the issue of pre-emption rights under the Land Reforms Regulation, 1972, and the West Pakistan Land Revenue Act. The petitioners claimed to have tenant rights to pre-empt a land sale, but the court found that they failed to demonstrate their status as tenants, as they did not provide evidence of a liability to pay rent. The decision reinforced the legal definition of a tenant and the associated rights, ultimately dismissing the petitioners' appeal. The ruling is significant in clarifying tenant rights and the conditions necessary for pre-emption in land disputes, which is a critical aspect of property law in Pakistan. This case serves as a reference point for future legal interpretations regarding tenant rights and pre-emption laws, emphasizing the need for concrete evidence to substantiate claims of tenancy.... |
| 2022 SLD 1669, 2022 PLJ 30 | W.P. No. 10-D of 2021 , decided on 13.10.2021 | This case involves Malik Shah Jahan, a constable in the Frontier Reserve Police, who challenged the legality of his dismissal from service in the Peshawar High Court. The court, presided over by Judges Abdul Shakoor and Muhammad Naeem Anwar, ruled that it lacked jurisdiction over matters concerning civil servants' employment, which should be addressed by the Service Tribunal under the Service Tribunals Act, 1974. The petitioner had faced disciplinary action following a series of legal troubles, including criminal charges that ultimately resulted in his acquittal. The court emphasized the importance of timely legal action and the principle of laches, which bars relief for those who delay pursuing their rights. This decision reinforces the procedural boundaries set by the Constitution of Pakistan, specifically Articles 199 and 212, which delineate the exclusive jurisdiction of administrative courts over civil service matters. The ruling serves as a critical reminder for civil servants ab... |
| 1991 SLD 1900, 1991 PLC 224 | 27-K of 1976 , decided on 02.04.1990 | In the case of Bashiruddin A. Memon vs. Secretary, Ministry of Works, Islamabad, the Federal Service Tribunal dealt with an appeal regarding the promotion of ad hoc Assistant Executive Engineers over a regular appointee. The central issue revolved around the recognition of seniority and the legality of promotions granted to ad hoc appointees. The Tribunal concluded that the ad hoc appointments could not supersede the regular appointments based on the established recruitment rules. The decision underscored the principles of fairness and adherence to procedural norms in civil service promotions, noting that the appeal was dismissed due to a lack of timely filing and absence of a valid grievance. This case highlights the critical nature of following due processes in administrative decisions, which is essential for maintaining integrity within public service operations.... |
| 1959 SLD 31, 1959 PLD 221 | Criminal Revision Petition No. 971 of 1958 , decided on 12.01.1959 | In the case of MIAN MUHAMMAD RASHID AND OTHERS vs THE STATE, the Lahore High Court reviewed the prosecution's case against the petitioners for filing false claims related to repairs of an evacuee factory's machinery. The court analyzed the interplay between the Pakistan (Administration of Evacuee Property) Ordinance and the Pakistan Penal Code, concluding that the prosecution was valid under the Penal Code. This case highlights the legal framework governing evacuee property and the accountability measures in place for fraudulent claims. It affirms the importance of adhering to legal statutes when dealing with claims related to such properties, thereby ensuring justice and preventing misuse of the legal system. Key terms include 'evacuee property', 'forgery', 'cheating', and 'legal accountability'.... |
| 1984 SLD 83, 1984 MLD 30 | Suit No.83 of 1978 , decided on 10.01.1984 | In the case of Mst. Mushkun Nisa alias Sabiha Quddusi vs Islam Uddin, the Sindh High Court addressed a complex property dispute involving claims of ownership over a structure built on government land. The plaintiff claimed to have purchased the property from her deceased father and provided evidence including tax receipts and agreements of sale. The defendant, on the other hand, claimed that he built the structure using his resources and that the plaintiff was merely a tenant. The court found that the plaintiff had established her rights over the property based on the evidence presented, while the defendant failed to provide credible proof of his claims. This case highlights critical aspects of property law, including the significance of documentation and the burden of proof in ownership disputes. Keywords: property law, ownership dispute, Sindh High Court, Civil Procedure Code, Contract Act, Specific Relief Act.... |
| 1989 SLD 1121, 1989 PLC 119 | LHR-500 of 1987 , decided on 01.11.1987 | In the case of Messrs Ravi Rayon Ltd. vs. Workers Union (Regd.), the Labour Appellate Tribunal dealt with procedural issues surrounding the presentation of evidence in the context of the Industrial Relations Ordinance, 1969. The petitioner, Ravi Rayon Ltd., faced challenges in producing witness evidence, leading to the Labour Court closing the case. The Tribunal's ruling emphasized the necessity for petitioners to adhere to procedural norms, including making formal requests for adjournments. The case highlighted critical aspects of industrial relations law, procedural fairness, and the responsibilities of petitioners in labor disputes, making it a significant reference point for future cases in similar contexts. The decision reinforces the importance of structured legal representation and the adherence to due process in labor law disputes, which is vital for maintaining the integrity of industrial relations. Legal practitioners and labor unions should take note of this ruling for its i... |
| 1968 SLD 321, (1968) 69 ITR 235 | GIFT-TAX REFERENCE No. 1 OF 1966 , decided on 04.01.1967 | In the case of GIFT-TAX REFERENCE No. 1 OF 1966, the Assam High Court addressed the critical issues surrounding the interpretation of the Gift-tax Act, 1958, and the Hindu Succession Act, 1956. The case revolved around the inheritance of property by Ghasiram Agarwalla from his deceased father and the implications of this inheritance on gift tax liability. The court determined that the amount of Rs. 91,668, which was part of a partnership business, was self-acquired property that devolved to Ghasiram under section 8 of the Hindu Succession Act. It was concluded that the division of this amount among Ghasiram and his three sons constituted a taxable gift. This landmark decision emphasized the distinction between ancestral and separate property in the context of Hindu law, clarifying that separate property does not pass by survivorship but through inheritance. The implications of this ruling are significant for taxpayers and legal practitioners dealing with similar cases of gift taxation ... |
| 1985 SLD 926, (1985) 151 ITR 751 | IT REFERENCE NO. 229 OF 1975 | This case concerns the interpretation of section 68 of the Income-tax Act, 1961, relating to cash credits and the implications of the Finance (No. 2) Act, 1965. The Tribunal had relied on a previous Delhi High Court decision to delete additions to the income of Vishwa Nath Arora & Co. However, the Supreme Court overruled this decision, clarifying that the provisions of the Finance Act were limited in scope and did not apply to third parties. This ruling emphasizes the necessity for assessee's to prove the source of their cash credits to avoid tax implications. The case highlights the importance of legal precedents in tax law and the need for proper documentation and proof of creditworthiness. It serves as a crucial reference for similar cases in the future, affecting how cash credits are treated under tax law. This ruling is relevant for tax professionals, accountants, and legal practitioners dealing with income tax assessments, ensuring compliance with the Income-tax Act and related l... |
| 2013 SLD 1616, 2013 SCMR 1053 | Civil Appeals Nos.512 of 2011 and 447 of 2012 , decided on 23.04.2013 | In the landmark case of Civil Appeals Nos.512 of 2011 and 447 of 2012, the Supreme Court of Pakistan addressed crucial issues regarding the limitation period for filing appeals in service-related matters. The case revolved around the interpretation of various laws, including the Service Tribunals Act and the Punjab Employees Efficiency, Discipline and Accountability Act. The Court emphasized the necessity for prompt communication of decisions by departmental authorities to civil servants. If such communication is delayed beyond the statutory timeframe, affected individuals are empowered to initiate appeals without waiting for a departmental decision. This ruling serves as a significant precedent in ensuring that civil servants are not unduly hindered in exercising their rights to appeal due to procedural delays. The judgment underscores the importance of clarity in legislative provisions governing civil service appeals, fostering better governance and accountability within the civil se... |
| 1996 SLD 1362, 1996 CLC 472 | Writ Petition No. 198 of 1995 , decided on 27.02.1995 | In the case of Sughran Begum vs. Metropolitan Corporation of Lahore, the Lahore High Court addressed the issue of non-payment of salary to a teacher employed by the Metropolitan Corporation. The petitioner, Sughran Begum, had been appointed as a C.T. Teacher in 1992 but had not received her salary for over two years. The court ruled in her favor, stating that there is no legal basis for an employee to serve without remuneration. The ruling reinforced the constitutional protections against forced labor and underscored the government's obligation to provide fair compensation to its employees. This case highlights the importance of upholding labor rights and ensuring that all workers receive their due wages promptly. The decision serves as a critical reminder of the legal frameworks in place to protect employees from exploitation and discrimination in the workplace.... |
| 2005 SLD 2548, (2005) 277 ITR 435 | CIVIL APPEAL Nos. 4403-4410 OF 2003 , decided on 01.09.2005 | In the landmark case of Commissioner of Income Tax v. Shatrusailya Digvijaysingh Jadeja, the Supreme Court addressed the applicability of the Kar Vivad Samadhan Scheme, 1998. The case involved the rejection of declarations by the department concerning revisions under the Scheme, which were argued to be time-barred. The Court held that under section 95(i)(c) of the Scheme, appeals, references, and revisions should be treated equally, promoting an end to ongoing litigation. This ruling clarified the interpretation of pending appeals and emphasized the Scheme's purpose to resolve tax disputes efficiently. The judgment is pivotal in tax law, reinforcing the rights of taxpayers to seek relief under the Scheme without the department dismissing their claims as insincere. The decision aligns with the objectives of the Finance (No. 2) Act, 1998, which was instituted to facilitate the resolution of pending tax matters. Keywords: tax law, litigation settlement, Supreme Court, Kar Vivad Samadhan S... |
| 1997 SLD 603, 1997 CLC 329 | Writ Petition No. 371 of 1096 , decided on 04.02.1996 | In the case of Syed HUSAIN MAHMOOD SHAH vs. PROVINCE OF PUNJAB, the Lahore High Court addressed significant issues regarding land ownership and tenant rights under the Land Reforms Regulation of 1972. The case revolved around the legality of a land sale made by a tenant who was granted rights under Paragraph 18 of the regulation, which prohibits alienation of land for a period of 25 years. The petitioner argued against the cancellation of the mutation of sale, while the respondents highlighted the restrictions on tenant transactions. The court ultimately found in favor of the respondents, affirming the importance of adhering to the legal framework designed to protect tenant rights and uphold land reform policies. This case underlines the critical balance between land ownership rights and the protective regulations in place for tenants. Keywords: Land Reforms, Tenant Rights, Lahore High Court, Legal Framework, Property Law.... |
| 1992 SLD 746, 1992 CLC 881 | R.O.R. No. 1941 of 1986 , decided on 13.02.1990 | In the case of R.O.R. No. 1941 of 1986, brought before the Board of Revenue in Punjab, the petitioners Rafique Ahmad and others challenged the decision regarding the consolidation of their land holdings under the West Pakistan Consolidation of Holdings Ordinance, 1960. The case revolved around the revision petition filed against an order dismissing their appeal regarding land entitlements and the legitimacy of increasing respondents throughout the proceedings. The Board highlighted that the petitioners' actions to include more respondents at each stage were aimed at improving their case, which was not permissible. The court ruled that the petitioners had alienated their land during the litigation process, which disqualified them from seeking meaningful relief. The decision emphasized the importance of maintaining proper procedure in consolidation cases and the implications of consent from co-sharers. This case is significant in understanding the intricacies of land consolidation laws a... |
| 2010 SLD 2603, 2010 SCMR 1915 | Civil Appeal No. 719 of 2006 , decided on 04.08.2010 | In the case of Civil Appeal No. 719 of 2006, the Supreme Court of Pakistan addressed the contentious issue of the sectarian identity of the deceased, Imam Bakhsh. The court analyzed evidence regarding his faith, which ultimately concluded that he was Sunni. The court emphasized that the determination of a person's sect is complex and cannot solely rely on the opinions of the parties involved. The ruling highlighted the importance of credible evidence, particularly concerning the will and affidavit presented by the respondents, which were deemed unreliable. This case underscores the necessity for clear and credible evidence in inheritance disputes, especially when sectarian identity is at stake. By affirming the distribution of Imam Bakhsh's estate according to Hanafi law, the Supreme Court reinforced established legal principles while addressing the intricate dynamics of personal faith in legal proceedings. This ruling has significant implications for similar cases in Pakistan, where s... |
| 1987 SLD 365, 1987 SCMR 458 | Civil Appeal No. 77 of 1985 , decided on 10.11.1986 | This case revolves around the appeal against the judgment of the Lahore High Court regarding the amendment of an election petition. The Supreme Court addressed the critical issue of whether the Election Tribunal had the authority to permit new grounds of challenge to an election beyond the original petition. The Court emphasized that the rules governing election petitions are explicit in limiting amendments to existing grounds and not allowing new ones. This ruling serves as a significant precedent in election law, reinforcing the need for clarity and adherence to procedural requirements in electoral disputes. The case highlights the balance between the right to challenge electoral decisions and the necessity of maintaining order and integrity in the electoral process.... |
| 2000 SLD 939, 2000 SCMR 1237, 2000 SLD 1351 | Civil. Petition for Leave to Appeal No. 155-K of 1 , decided on 26.07.1999 | In the case of Civil. Petition for Leave to Appeal No. 155-K of 1999, the Supreme Court of Pakistan addressed a significant issue concerning civil servant postings and the responsibilities of government authorities. The case arose when Ahsanullah, a civil servant, challenged a notification that directed him to report to the Education Department without a posting or salary. The Sindh Service Tribunal ruled in his favor, directing payment of his salary and consideration for a posting. However, the Tribunal also made a controversial observation that any loss to the treasury for a civil servant kept without posting should be recovered from the personal pocket of the relevant authority. The Supreme Court found this observation unjustified, highlighting that delays in posting are sometimes necessary for evaluating an officer's suitability for available positions. The Court emphasized the need for prompt action to ensure civil servants are not left without postings, thereby maintaining public... |
| 2002 SLD 1110, 2002 SCMR 142 | Civil Petition No. 685 of 1998 , decided on 25.01.1999 | In the case of Civil Petition No. 685 of 1998, TEEKAM DAS M. HASEEJA challenged the High Court's dismissal of his representation regarding seniority under the Civil Servant Act. The Supreme Court of Pakistan, presided over by Chief Justice AJMAL MIAN and Justice MAMOON KAZI, ruled that the matter should have been referred to the Federal Service Tribunal as per the provisions of the Civil Servant Act and the Constitution of Pakistan. The Court underscored the importance of timely decisions in public service matters and the rights of civil servants to seek redressal through appropriate channels. The decision highlights the jurisdictional boundaries between the High Court and the Service Tribunal, emphasizing that the latter holds the authority to address service-related grievances. The ruling also indicates that while procedural delays may hinder appeals, the Service Tribunal is expected to handle applications for condonation of delay with a sympathetic approach, ensuring fairness in adm... |
| 2007 SLD 175, 2007 PTD 155 | , decided on 17.04.2006 | This case revolves around the Income Tax Ordinance of 1979, specifically section 62(1), dealing with the assessment of accounts and the legal requirements for rejecting such accounts. The Income Tax Appellate Tribunal ruled in favor of the assessee, highlighting that proper accounting records were maintained and that the rejection was without valid reasons. The tribunal's decision underscores the importance of due process in tax assessments and the need for tax authorities to confront taxpayers with specific discrepancies before making adverse decisions. This case is critical for understanding taxpayer rights in Pakistan and the procedural requirements for tax assessments under the Income Tax Ordinance. Keywords: Income Tax, Tax Assessment, Taxpayer Rights, Pakistan Tax Law.... |
| 2010 SLD 1756, (2010) 323 ITR 305, (2008) 173 TAXMAN 468 | WP(C) No. 5665 OF 2008 AND CM No. 10823 OF 2008 , decided on 07.08.2008 | In the case of Soul v. Deputy Commissioner of Income Tax, the Delhi High Court addressed the issue of a demand notice issued under section 226(3) of the Income-tax Act, 1961. The petitioner, Soul, contested the notice on the grounds that the assessed income was excessively high compared to the returned income. The court deliberated on the implications of Instruction No. 1914, which superseded previous guidelines regarding tax recovery, and noted that the circumstances warranted a stay of the recovery action. The decision clarified that while the petitioner could operate its business, restrictions on fund withdrawal were necessary until a resolution was reached regarding the appeal against the assessment order. This case highlights the judicial approach to tax recovery procedures and the standards for determining excessive assessments, serving as a significant reference for similar future cases.... |
| 2019 SLD 2816, 2019 CLD 1358 | Appeal No. 8 of 2019 , decided on 18.06.2019 | In the case of Appeal No. 8 of 2019, the Securities and Exchange Commission of Pakistan addressed the appeal filed by Sindh Industrial Trading Estates Limited regarding the revocation of its license under the Companies Ordinance, 1984. The appeal was filed after the statutory limitation period, which raised concerns regarding its admissibility. The Commission highlighted the importance of adhering to the timelines set forth in the law, which aim to ensure prompt resolution of disputes. The counsel for the appellant failed to present a convincing argument for the delay in filing the appeal. Ultimately, the appellant's request to withdraw the appeal was accepted, and the case was dismissed as withdrawn. This decision emphasizes the Commission's commitment to procedural integrity and the necessity for timely action by parties involved in regulatory matters.... |
| 2023 SLD 817, 2023 PTD 487 | Civil Petition No. 4145 of 2022 , decided on 06.02.2023 | In the case of Civil Petition No. 4145 of 2022, heard by the Supreme Court of Pakistan, the petitioners sought to appeal against a decision made by the Peshawar High Court. The case revolved around the issue of limitation and the condonation of delay in filing the petition. The court scrutinized the reasons provided by the petitioners for the delay, which included awaiting permission from higher authorities. Ultimately, the court found the reasons insufficient and dismissed the petition, stressing the necessity for timely submissions in legal proceedings. The ruling also pointed out that the petitioners had jeopardized a substantial claim of 2.8 million rupees to avoid a nominal court fee. This case underscores the critical importance of adhering to procedural timelines in legal matters, ensuring that parties are diligent in their responsibilities to uphold the integrity of the judicial process. Keywords such as 'Supreme Court of Pakistan', 'Civil Petition', 'Condonation of Delay', and... |
| 1976 SLD 758, 1976 PLC 331 | LHR-45 of 1975 , decided on 18.12.1975 | This case revolves around an industrial dispute between Brooke Bond (Pakistan) Ltd. and the Employees Union (Punjab) regarding the withdrawal of iron strappings that vanmen used to sell for additional income. The case highlights key aspects of industrial law, particularly concerning employee rights to amenities and compensation related to their employment terms. The Labour Appellate Tribunal's decision emphasizes that once an amenity is provided to workers, it cannot be revoked without mutual consent. This case serves as an important precedent for future industrial disputes, reinforcing the rights of workers to maintain their income sources. Keywords: industrial dispute, employee rights, compensation, Labour Appellate Tribunal, workplace amenities.... |
| 2008 SLD 1328, 2008 PLC 918 | Writ Petition No.635 of 2008 , decided on 02.04.2008 | In the case of Writ Petition No.635 of 2008, the Lahore High Court addressed a constitutional petition concerning the denial of an interview call for the post of Laboratory Attendant at Bahauddin Zakariya University. The petitioner, Muhammad Mobeen, asserted that his application had been submitted and received, but the university's representatives refuted this claim, stating that they had not received the application. The court emphasized the importance of documented evidence, noting discrepancies in the receipt of applications and the authenticity of the university's records. Ultimately, the court concluded that the matter involved a disputed question of fact that could not be adjudicated under constitutional jurisdiction, resulting in the dismissal of the petition. This case highlights the procedural intricacies surrounding employment applications in civil service and reinforces the necessity of proper documentation in administrative proceedings.... |
| 1992 SLD 639, 1992 SCMR 1158 | Civil Appeal No.346-K of 1986 , decided on 01.04.1991 | This case revolves around the interpretation of Section 14 of the Sindh Rented Premises Ordinance, 1979, dealing with the eviction of tenants for the landlord's personal use. The landlord, having retired and needing to demolish existing out-houses for reconstruction, sought to evict the tenants. The Supreme Court ruled in favor of the landlord, clarifying that the bona fide requirement for personal use does not require detailed inquiry into the landlord's intentions if the prescribed conditions are satisfied. This case underscores the balance between tenant rights and landlord needs in rental law, particularly in urban settings where property development is key. The Court's ruling serves as a precedent for future cases where landlords may seek eviction for personal use and reconstruction, promoting urban renewal while ensuring that tenants' rights are considered. Keywords such as 'Sindh Rented Premises Ordinance', 'eviction law', and 'landlord rights' are critical in understanding the ... |
| 2007 SLD 1063, (2007) 289 ITR 250 | ... | |
| 1995 SLD 1012, 1995 PLC 1 | Human Rights Case No. 681 of 1992 , decided on 01.02.1994 | In the Supreme Court of Pakistan's Human Rights Case No. 681 of 1992, the petitioner, Haji Muhammad Akram, contested his removal from service by PIA under Martial Law Order No. 52 in 1982. The case revolves around the interpretation of the Industrial Relations Ordinance and the constitutional provisions regarding human rights. The National Industrial Relations Commission had previously recommended Akram's reinstatement, but the PIA rejected this on the basis of Akram's age and prior compensation. The court ruled that Akram's case did not demonstrate a violation of human rights that warranted judicial intervention, thus dismissing the petition. This case is significant for understanding the jurisdiction of labor relations bodies and the application of human rights laws in employment disputes.... |
| 2000 SLD 2034, 2000 CLC 1551 | High Court Appeal No. 30 of 1995 , decided on 31.01.2000 | In the case of Ali Ahmed Qureshi vs. Federation of Pakistan, the Sindh High Court addressed wrongful termination and the principles of natural justice. The respondent, Ali Ahmed Qureshi, was prematurely retired from his position without the requisite inquiry or notice, leading him to file a suit for recovery of damages and arrears of salary. The Court highlighted that mere acceptance of dues by the employee doesn't equate to a waiver of rights to challenge the dismissal. The judgment reinforced employee protections under service regulations and established the necessity for proper procedural safeguards in cases of alleged misconduct. The decision also referenced pivotal case laws that set precedents for employee rights in Pakistan, emphasizing the importance of adhering to due process in employment matters. This ruling not only underscored the judiciary's role in safeguarding employee rights but also contributed to the evolving discourse on labor law in Pakistan, making it a significan... |
| 2008 SLD 1627, 2008 SCMR 552 | Civil Petition No.366-K of 2005 , decided on 29.09.2005 | This case revolves around the interpretation of pensionary benefits as per the West Pakistan Civil Services Pension Rules for a temporary employee of the Union Council. The petitioner, Haji PEER BAKHSH, argued that after completing a decade of service, he should be entitled to certain pension rights. The Supreme Court's decision highlighted the importance of evaluating the petitioner's status and the implications of being categorized as a temporary employee. The ruling emphasizes the need for consideration of service duration in relation to pension rights, which is pivotal in similar employment-related disputes. The decision is significant for those engaged in civil service and employment law, as it clarifies aspects of pension eligibility. This case sets a precedent for future considerations regarding temporary employees and their rights under pension schemes, making it a crucial reference point for lawyers and advocates specializing in labor and employment law.... |
| 2001 SLD 363, 2001 PTD 2468, (2001) 248 ITR 110 | Civil Appeal No. 5391 of 1997 , decided on 21.11.2000 | In the landmark case of Commissioner of Income Tax vs. Autokast Ltd, the Supreme Court of India addressed the taxation of interest earned from short-term deposits made with borrowed funds. The case originated from a decision by the Kerala High Court, which ruled that the interest earned was not taxable and could instead reduce the cost of the plant and machinery. However, the Supreme Court overturned this ruling, asserting that such interest income should be classified as taxable income from other sources as per Section 56 of the Indian Income Tax Act, 1961. This decision is significant as it clarifies the tax obligations of companies regarding interest income derived from funds borrowed for business operations. It aligns with previous judgments, including Tuticorin Alkali Chemicals and Fertilisers Ltd. v. CIT, reinforcing the importance of proper tax assessment in corporate financial activities. This ruling has implications for businesses in India, especially those involved in signifi... |
| 2017 SLD 2304, 2017 CLC 495 | Suit No. 45 of 1998 , decided on 31.08.2016 | This case revolves around the ownership dispute of a piece of land in Karachi, Pakistan, between the plaintiffs, Muhammad Akram Qureshi and another, and the Pakistan Defence Housing Authority. The plaintiffs asserted their ownership based on a registered sale deed and other official documents, while the defendants claimed that the plaintiffs' documents were forged or improperly obtained. The court examined the principles of the Civil Procedure Code and the Qanun-e-Shahadat, emphasizing the importance of registered documents as presumptive evidence of ownership. The court ultimately ruled in favor of the plaintiffs, affirming their rights to the property and restraining the defendants from interfering with their possession. This case highlights critical legal principles surrounding property ownership, the significance of documentary evidence in legal disputes, and the courts' commitment to ensuring justice without being obstructed by procedural technicalities.... |
| 2008 SLD 942 = (2008) 296 ITR 508 | D.B. IT APPEAL No. 18 OF 2005 , decided on 24.03.2005 | This case revolves around the assessment of income tax under the Income Tax Act of 1961, specifically focusing on Section 143 concerning undisclosed income. The Revenue's appeal challenged the Tribunal's decision that favored the respondent by allowing a deduction based on PWD rates rather than CPWD rates for construction cost assessment. The court clarified that the determination of construction costs is factual and does not present a substantial question of law. The ruling emphasized the necessity for independent assessments for each assessment year rather than a joint order. Keywords include 'Income Tax Act', 'undisclosed sources', 'assessment year', 'construction cost', and 'Tribunal decision'.... |
| 1995 SLD 666, 1995 SCMR 730 | Civil Appeal No. 151 of 1993 , decided on 12.01.1994 | In the case of Abdul Qadeer Chaudhry vs. Ch. Muhammad Siddioque, the Supreme Court of Pakistan addressed the issues surrounding the eviction of a tenant under the West Pakistan Urban Rent Restriction Ordinance. The case stemmed from a landlord's application for eviction based on non-payment of rent and damage to property. The court found that the Rent Controller had failed to record clear findings on these critical issues. The Supreme Court's decision restored the order of the Additional District Judge, which mandated further proceedings to ensure that both parties could present evidence on the matters at hand. This ruling underscores the importance of thorough judicial inquiry in landlord-tenant disputes, ensuring that decisions are based on substantiated evidence and proper legal standards. The case highlights key legal principles relevant to rent disputes, landlord rights, and tenant protections, making it a significant reference point in future cases of a similar nature.... |
| 2012 SLD 780, 2012 PTD 498 | I.T.A. No.1647/IB of 2005 , decided on 14.12.2011 | This case involves the Appellate Tribunal Inland Revenue's decision regarding an appeal filed by MESSRS ALMEHDI INTERNATIONAL against the C.I.T.(A), Rawalpindi concerning the Income Tax Ordinance, 1979 and 2001. The case centered on the legality of an addition to the taxpayer's income based on unexplained investments. The taxpayer contested an addition of Rs.1,200,000 made under section 13(1)(aa) of the Income Tax Ordinance, 1979, arguing that the proper legal procedures were not followed, specifically regarding the need for approval from the Inspecting Additional Commissioner. The Tribunal found that the addition was made without proper authority and ruled in favor of the taxpayer, highlighting the importance of compliance with legal requirements in tax assessments. This case underscores the complexities of tax law and the necessity for adherence to procedural norms to ensure fair treatment of taxpayers.... |
| 1977 SLD 1859, 1977 PCRLJ 650 | Criminal Miscellaneous Application No. 204 of 1977 , decided on 16.03.1977 | In the case of Anis Ahmad vs. The State, the Sindh High Court addressed the petitioner's request for release from custody under section 491 of the Criminal Procedure Code. Anis Ahmad had been convicted and sentenced by the Illaqa Magistrate, Mianwali, and was appealing his conviction while being held as an under trial prisoner in Karachi. The court observed that the petitioner had been acquitted in all pending cases at Karachi and argued for his release based on the time served since his last acquittal. However, the court affirmed that the petitioner remained under a lawful detention as he was still required to serve the remainder of his sentence. The court ultimately dismissed the petition, but ordered that if the petitioner was not needed for any further cases, he should be transferred to Mianwali Police to serve the unexpired portion of his sentence. This case highlights issues of custody, detention, and the legal proceedings surrounding criminal appeals in Pakistan.... |
| 2002 SLD 2469, 2002 PLD 395 | Admiralty Appeals Nos. 2 and 3 of 1999 , decided on 13.03.2002 | In the case of Admiralty Appeals Nos. 2 and 3 of 1999, heard by the Sindh High Court, the primary issue revolved around the entitlements of a seaman named Sikandar in relation to wages following the sale of the vessel he was employed on. The court examined the provisions of the Merchant Shipping Act, 1923, particularly sections 42, 43, 44, 46, and 47, which delineate the rights and responsibilities of seamen regarding wage claims and discharge from service. The judgment emphasized that a seaman's claim for wages is limited to the period of actual service, concluding that Sikandar was entitled to wages only until the sale of the vessel on May 9, 1996. The ruling highlighted the importance of adhering to statutory requirements for signing off from Articles of Agreement, which is crucial for determining the end of a seaman's service. This case serves as a significant reference for maritime law, particularly in the context of wage claims and the legal standing of seamen in the face of vess... |
| 1991 SLD 1994, 1991 PLC 998 | Appeal No. 32/1990 , decided on 15.10.1990 | In the case of Ghulam Muhammad A. Memon vs. Government of Sindh, the Service Tribunal addressed issues of seniority within the Sindh Civil Servants framework. The appellant, a Food Inspector, contested an order regarding his seniority, which had been finalized years earlier. The Tribunal emphasized the importance of adhering to previously established decisions, particularly those that had not been challenged in higher courts. The Tribunal found that reopening the case after several years was unjustified and that the Secretary's orders concerning seniority were invalid. This case underscores the significance of timely appeals and the finality of administrative decisions in civil service matters. Keywords include seniority, civil service, Sindh Tribunal, administrative law, government service.... |
| 2014 SLD 2175, 2014 CLD 1398 | Suit No.960 of 2010 , decided on 11.07.2014 | In the case of Suit No.960 of 2010 before the Sindh High Court, the court addressed the application of Aamir Ahmed, who sought to be recognized as a necessary party to the suit concerning a property auction. The court found that Aamir Ahmed did not meet the necessary financial conditions to claim auction purchaser status, specifically failing to deposit the required 25% of the bid amount. The ruling highlighted the importance of compliance with procedural laws under the Financial Institutions (Recovery of Finances) Ordinance and the Civil Procedure Code. The court also dismissed the plaintiff's request for a restraining order against the defendant bank regarding the property, emphasizing that such applications must be substantiated with valid claims. Overall, the decision reinforces the judicial standards for financial transactions and property rights in recovery cases, making it a significant reference for future litigations in similar contexts.... |
| 2009 SLD 2394, (2009) 310 ITR 281 | IT APPEAL Nos. 621 OF 2007 & 718 OF 2008 , decided on 21.10.2008 | This case revolves around the interpretation of business expenditure under Section 37(1) of the Income-tax Act, 1961. The Delhi High Court examined whether payments made by International Amusement Ltd. for technical advice constituted capital or revenue expenditure. The Tribunal had previously determined that the payments aimed at ensuring the maintenance and operational integrity of amusement park rides were of a revenue nature. The court affirmed the Tribunal's judgment, referencing the precedent set in Empire Jute Co. Ltd. v. CIT. The ruling emphasizes the importance of understanding the distinction between capital and revenue expenditures, particularly in the context of technical services that support ongoing business operations. This case is significant for businesses in the amusement sector and similar industries, as it clarifies how technical advisory fees can be treated for tax purposes.... |
| 1998 SLD 4, 1998 PTD 16, 1999 PTCL 70 | I.T.A. No. 6115/LB of 1996 , decided on 16.09.1996 | This case revolves around the Income Tax Ordinance, 1979, specifically focusing on best assessments under section 63 and unexplained investments under section 13(1)(d). The assessee, returning nil income, faced an assessment based on a property valuation that was deemed excessive. The court highlighted the lack of adequate comparison in property valuations and the failure to consider the age of the factory building in question. The decision underscores the importance of fair assessment practices and the necessity for tax authorities to provide substantial evidence when disputing an assessee's claimed values. By remitting the case to the Assessing Officer, the court emphasized the right of the assessee to challenge the valuation and present relevant evidence, ensuring transparency and fairness in tax assessments. Keywords include Income Tax Ordinance, best judgment assessment, unexplained investment, and property valuation.... |
| 2016 SLD 1285 | STA No. 769/LB/2016 , decided on 20.07.2016 | In the case of STA No. 769/LB/2016, the Appellate Tribunal Inland Revenue, Lahore, was tasked with reviewing the suspension of registration for M/S. NTG Pakistan (Pvt) Ltd. The appellant contended that the suspension order was issued without due process, specifically without affording the opportunity for a hearing. The Tribunal, led by Judicial Member CH. ANWAAR UL HAQ and Accountant Member MS. RAANA AHMED, acknowledged the arguments presented by the appellant's advocate, Mr. Khurram Shahbaz Butt. The Tribunal's decision to suspend the order for 21 days granted the taxpayer time to provide necessary documentation to the designated officer, ensuring compliance with procedural fairness. This case highlights the importance of due process in tax matters and the rights of taxpayers to defend against administrative actions. The follow-up hearing was scheduled for 11-08-2016, emphasizing the Tribunal's commitment to resolving the matter efficiently.... |
| 1984 SLD 687 = 1984 SCMR 884 | Civil Petition for Special Leave to Appeal No. 424 , decided on 07.03.1984 | This case revolves around the compulsory retirement of a civil servant, Muhammad Asaf Zafar, who was on deputation to Saudi Arabia. After failing to return on time, he faced disciplinary actions leading to his retirement. The Supreme Court upheld the Punjab Service Tribunal's dismissal of his appeal, emphasizing the importance of adhering to the terms of deputation. The decision highlighted legal principles under the Constitution of Pakistan and the Punjab Service Tribunals Act, affirming that proper notice was given, and the petitioner's claims of unfair treatment were unfounded. Keywords: Compulsory Retirement, Civil Service, Pakistan Law, Supreme Court, Legal Appeal, Service Tribunal.... |
| 2001 SLD 1621, 2001 SCMR 1977 | Civil Petition for Leave to Appeal No.89-K of 1996 , decided on 04.06.1997 | In the case of Mst. Khubun Nisa vs. Engineerinchs Branch, G.H.Q., Rawalpindi, the Supreme Court of Pakistan addressed the removal of a civil servant due to unauthorized absence stemming from serious illness. The ruling emphasized the importance of compassion in administrative decisions, particularly regarding pension entitlements. The Court's directive for the department to reconsider the harsh removal and offer a disability pension reflects a growing trend in legal jurisprudence towards humane treatment of government employees facing health crises. This case highlights the intersection of labor rights, administrative law, and constitutional protections, making it a significant reference point in similar future cases. The decision underlines the necessity for authorities to balance disciplinary actions with empathy, ensuring that civil servants are not unduly penalized for circumstances beyond their control. This case serves as a precedent for advocating for the rights of government em... |
| 2000 SLD 1610, 2000 PLC 271 | RI 382 of 1998 , decided on 25.09.1999 | In the case of Safdar Hussain Shah vs. Lakson Tobacco Company Limited, the Labour Appellate Tribunal examined a dismissal case where the employee was accused of theft. The Tribunal highlighted the critical need for impartiality in workplace inquiries, emphasizing that biased investigations can lead to unjust outcomes. The case involved allegations that the employee had stolen bundles of cigarettes, with no physical evidence supporting the claim. The Tribunal underscored the role of the Labour Courts in protecting workers' rights and ensuring fair treatment in disciplinary actions. This case reinforces the significance of adherence to proper legal procedures in employment disputes, shedding light on the complexities of industrial relations and the need for equitable justice. Keywords include 'employment law', 'industrial relations', 'workplace fairness', 'disciplinary action', and 'workers' rights'.... |
| 2012 SLD 880, 2012 YLR 477 | Criminal Bail Application No. S-675 of 2011 , decided on 28.10.2011 | This case revolves around the grant of bail to Zameer, who had been in custody for nearly three years related to charges under sections 302, 337-H(2), 147, and 148 of the Pakistan Penal Code. The Sindh High Court highlighted the importance of a fair trial and the expeditious resolution of criminal cases. The court underscored that delays primarily caused by jail authorities and the prosecution cannot be attributed to the accused. The ruling reinforces the principle that every accused person has a fundamental right to a speedy trial, which is essential for maintaining public confidence in the judicial system. The court's decision to grant bail was based on the lack of progress in the trial and the applicant's clean record regarding serious offenses, emphasizing that justice delayed is justice denied. This case is significant for legal practitioners and advocates, as it sets a precedent for similar bail applications where statutory delays are evident. Keywords include 'criminal bail', 'e... |
| 2008 SLD 2889, (2008) 299 ITR 287 | W.T.R. NOS. 64 TO 70 OF 1992 , decided on 07.12.2006 | This case addresses the complexities of the Wealth Tax Act, specifically regarding the revision of belated returns. The Punjab and Haryana High Court was tasked with clarifying whether the belated returns filed by Mehnga Singh could be revised after their submission. The court relied on precedents from various High Courts and ultimately concluded that belated returns, as established in prior case law, cannot be revised. This decision supports the notion that consistency in tax law is essential for ensuring fairness and clarity for taxpayers. The case highlights the importance of adhering to legal protocols and the implications of filing returns outside of designated timelines. The outcome serves as a significant reference point for future cases involving similar issues of wealth tax assessments. It reiterates the principle that the legal framework governing tax returns must be uniformly interpreted to avoid confusion and ensure compliance. The ruling impacts both taxpayers and tax auth... |
| 1996 SLD 660, 1996 PLC 702 | Writ Petitions Nos.7395/7396 and 7648/8001 of 1990 , decided on 05.06.1996 | This case revolves around the appeals filed by the Allied Bank of Pakistan against the Punjab Labour Appellate Tribunal's decision regarding the dismissal of two employees for misconduct. The Lahore High Court addressed the technicalities surrounding the filing of the appeals, specifically focusing on the signing and presentation of the memorandum of appeal. The court concluded that such defects were curable and should not automatically invalidate the appeal. Moreover, it was determined that the employees had been reinstated without proper authority, thus overturning the previous ruling. This case highlights the balance between procedural correctness and substantive justice in labor law disputes, making it a significant reference for similar cases in the future. The involvement of the Industrial Relations Ordinance and the Civil Procedure Code underlines the complexities of labor law in Pakistan, which is crucial for legal practitioners and advocates in the field. Keywords such as 'lab... |
| 2002 SLD 1873 = 2002 PLC 978 | Appeals Nos.240 and 360 of 1998 , decided on 30.06.2000 | This case revolves around the termination of services of two individuals, NAVEED AKBAR and another, who were appointed as Assistant Sub-Inspectors of Police in Sindh. The Service Tribunal examined the legality of their appointments, which were allegedly influenced by political connections rather than merit. The Tribunal found that the appointments lacked adherence to the Sindh Civil Servants (Efficiency and Discipline) Rules, 1973, specifically regarding misconduct related to political influence. The Tribunal ultimately upheld the termination, affirming that the appellants' appointments were void from the outset due to their lack of qualifications and the improper processes followed in their hiring. This case highlights the importance of meritocracy in civil service recruitment and the need for adherence to legal frameworks governing public employment.... |
| 2007 SLD 1074, (2007) 289 ITR 273 | This case revolves around the taxation of sums received by Faridabad Investment Co. Ltd. under a non-competition agreement. The core issue is whether these sums should be treated as capital or revenue receipts, a significant distinction in tax law with considerable implications for businesses. The Assessing Officer's initial classification of the receipts as revenue was contested by the appellant, leading to a favorable ruling from the Commissioner of Income-tax (Appeals) that recognized the nature of the receipts as capital. This case underscores the complexities of tax law, particularly in the context of non-competition agreements, and highlights the importance of clear legal interpretations in ensuring fair taxation practices. The outcome of the Revenue's appeal to the Tribunal will further clarify the legal standards applicable to similar cases in the future.... | |
| 2017 SLD 1375, 2017 SCMR 486 | Criminal Appeal No. 176 of 2012 , decided on 18.01.2017 | In the case of Muhammad Asif vs. The State, the Supreme Court of Pakistan examined the evidentiary standards required for a murder conviction under the Pakistan Penal Code, particularly Section 302(b). The court scrutinized the testimonies of the eyewitnesses, focusing on their credibility and the circumstances surrounding the alleged crime. The decision emphasized the critical importance of corroborating evidence, especially in cases involving serious charges such as murder. The court concluded that the prosecution's case was weakened by the absence of independent witnesses and inconsistencies in the eyewitness accounts. This ruling underscores the legal principle that a conviction should not be based solely on the testimony of interested parties without supporting evidence. The case serves as a significant reference for future murder trials, highlighting the necessity for thorough investigation and reliable witness testimonies.... |
| 1980 SLD 1579, 1980 CLC 1395 | D-158 of 1977 , decided on 17.11.1976 | This case revolves around the validity of gift alienations made by Sain Bux to his minor sons, which were initially upheld by the Land Commissioner but later set aside by the Officer on Special Duty (OSD) of the Federal Land Commission. The OSD's decision was based on alleged irregularities in the documentation and claims of non-genuineness. However, the Sindh High Court found that the OSD's findings were not supported by the actual records and that the gift transactions were valid, leading to the restoration of the Land Commissioner's order. The case highlights important aspects of land reforms, gift documentation, and the legal interpretation of agricultural land alienations in Pakistan's land revenue system. Key terms include 'gift alienation', 'land revenue', 'validity of gifts', and 'suo motu powers', which are trending topics in land law discussions.... |
| 2008 SLD 1386, 2008 PLC 1182 | Civil Appeal No.1718 of 2007 , decided on 12.05.2008 | In the case of Khalid Mansoor vs. Director, F.I.A., Rawalpindi, the Supreme Court of Pakistan addressed serious issues surrounding the removal of a civil servant under the Removal from Service (Special Powers) Ordinance, 2000. The case revolved around allegations of misconduct related to two passengers who traveled on fake documents while the appellant was on duty at the F.I.A. Immigration Check Post. The Inquiry Officer recommended a penalty less severe than compulsory retirement, but the competent authority imposed a harsher penalty without justifying its decision adequately. The appeal highlighted procedural flaws in the disciplinary process and emphasized the importance of adhering to the recommendations of the Inquiry Officer. The court's decision to reinstate the appellant reflects a commitment to fair administrative practices and the need for transparency in disciplinary actions. This case underscores the significance of due process within civil service disciplinary proceedings ... |
| 2001 SLD 1352, 2001 SCMR 575 | Civil Petition for Leave to Appeal No. 1935-L of 1 , decided on 22.11.2000 | In the case concerning the Service Tribunals Act and the Constitution of Pakistan, the Supreme Court of Pakistan reviewed a Civil Petition for Leave to Appeal regarding the rights of civil servants in relation to the rules applicable at their induction into service. The petitioners argued that they should be governed by the original rules, while the respondents contended that the appeal was flawed due to improper institution and joint representation issues. The Court's decision to grant leave to appeal highlighted the complexities of labor law and administrative justice within the framework of Pakistani law. This case emphasizes the importance of understanding the legal rights of employees and the implications of rule changes over time, making it significant for ongoing discussions in labor rights, administrative law, and judicial review in Pakistan.... |
| 2022 SLD 1285, 2022 CLC 659 | Civil Revision No.18-P of 2010 , decided on 22.03.2021 | This case revolves around a civil revision petition regarding a property dispute. The petitioners, SHAHZADA AMAN ROOM and others, contested the dismissal of their suit by the lower courts under the Civil Procedure Code (V of 1908), specifically referencing Order XVII, Rule 3 which pertains to the court's ability to proceed when a party fails to produce evidence. The Peshawar High Court, presided by Judge WIQAR AHMAD, carefully examined the procedural history, noting that the petitioners had failed to present any evidence despite multiple opportunities provided by the trial court. The court underscored the importance of procedural compliance and the need for litigants to actively engage in their cases. The ruling reinforced the notion that litigation should not be prolonged unnecessarily and that courts must uphold the integrity of the judicial process. The decision serves as a reminder of the consequences of inaction in legal proceedings.... |
| 2010 SLD 1084, 2010 PLJ 151 | W.P. No. 16557 of 2009 , decided on 03.12.2009 | In the case of MST. NUSRAT RAFI vs. EXECUTIVE DISTRICT OFFICER (EDUCATION), FAISALABAD, the Lahore High Court addressed the rejection of a petitioner's application for a teaching position based on technicalities surrounding the timing of her master's degree qualification. The petitioner argued that she had complied with all requirements outlined in the job advertisement and had submitted her application on time, along with the necessary documentation. The court ruled that the rejection was unfair, given that the petitioner was awaiting her official result card at the time of application, which was beyond her control. The judgment underscored the importance of evaluating candidates fairly based on their qualifications rather than adhering to rigid administrative deadlines that do not reflect the substantive qualifications of candidates. This ruling reinforces the principles of justice and fairness in recruitment processes, particularly in the education sector, which is critical for ensu... |
| 2001 SLD 365, 2001 PTD 2470, (2001) 247 ITR 808 | Civil Appeals Nos. 152 and 153 of 1979 , decided on 30.10.1996 | In the landmark case of A.M.S. Sali Maricar v. Income Tax Officer, the Supreme Court of India addressed significant questions regarding the constitutionality of penalties imposed under the Income Tax Act, particularly concerning self-assessment procedures. The Court overturned the Madras High Court's previous ruling that subsection (3) of section 140A was unconstitutional, affirming that the penalties did not violate the right to property as outlined in Article 19(1)(f) of the Constitution. This decision is essential for tax law practitioners and taxpayers alike, clarifying the legal standing of self-assessment penalties and reinforcing the authority of the Income Tax Department. The ruling also aligns with prevailing opinions from other High Courts, establishing a unified legal interpretation across jurisdictions. The case underscores the importance of compliance with tax obligations and the legal framework governing self-assessment in India. Keywords: Income Tax Act, self-assessment,... |
| 2022 SLD 6534 | STA No. 868/LB/2022 , decided on 22.06.2022 | This case revolves around the Appellate Tribunal Inland Revenue's decision concerning M/s Jahangir Sons The Collection's appeal against the CIR, RTO, Lahore under the Sales Tax Act, 1990. The hearing took place on May 27, 2022, and the subsequent decision was issued on June 22, 2022. The Tribunal, presided over by Accountant Member MUHAMMD TAHIR and Judicial Member MUHAMMAD WASEEM CH., deliberated on the nuances of Section 2(43A) of the Sales Tax Act. The case highlights critical aspects of tax compliance and the interpretation of sales tax provisions, making it significant for legal practitioners in tax law. The ruling sets a precedent for similar tax disputes and emphasizes the importance of adhering to tax regulations. Legal representatives Mr. Iqbal Anwar Mehndi, ITP, and Mr. Talat Mehmood, DR, played vital roles in presenting their respective arguments, showcasing the intricate process of tax litigation.... |
| 1993 SLD 785 = 1993 SCMR 1681 | Civil Petitions for Leave to Appeal Nos. 708, 756, , decided on 17.08.1988 | This case involves the Supreme Court of Pakistan's ruling on four petitions regarding the change of dates of birth recorded in matriculation certificates. The petitioners, representing the University of the Punjab, argued that a Syndicate decision made in 1961 prohibited any changes to dates of birth. However, the Supreme Court clarified that the University must consider each case on its merits, even after the 1961 decision. The ruling emphasized the importance of maintaining good faith and the potential for individuals to seek justice through civil courts if their legitimate requests are denied. This case highlights the balance between institutional authority and individual rights under the law, particularly in educational settings. Keywords include: Supreme Court of Pakistan, University of the Punjab, date of birth correction, legal rights, educational institutions.... |
| 2010 SLD 3031, (2010) 329 ITR 129 | I.T.A. No. 93/Jab/97 , decided on 25.11.1999 | This case involves the interpretation of provisions under the Income-tax Act, 1961, specifically concerning penalties for non-compliance with loan acceptance regulations. The case revolves around Preeti Fuels & Flames (P.) Ltd., which received loans from its directors. The Deputy Commissioner imposed penalties for alleged violations of section 269SS due to cash transactions. However, the appellate authority found that part of the amounts were received through banking channels, thus ruling out violations. The Tribunal affirmed this decision, emphasizing the genuine nature of the transactions and the unintentional nature of any defaults. Keywords for SEO include 'Income Tax Appeals', 'Penalty under Income Tax', 'Income Tax Tribunal Decisions', 'Compliance with Income Tax Act', and 'Loan Acceptance Regulations'.... |
| 2004 SLD 670, 2004 CLD 1348 | R.F.A. No. 119 of 2000 , decided on 12.02.2004 | This case revolves around an appeal filed by the appellants against the dismissal of their application for specific performance of a contract along with a claim for damages against a banking institution. The Lahore High Court ruled that the appeal was not maintainable as it sought to contest an interim order from the Banking Court, which is prohibited under Section 21(5) of the Banking Companies (Recovery of Loans, Advances, Credits and Finances) Act, 1997. The ruling reinforces the notion that special laws take precedence over general laws when it comes to procedures relating to banking and financial disputes. The court highlighted the importance of adhering to statutory requirements regarding the filing of applications for leave to appear and defend in such cases. The decision also referenced significant legal precedents that establish the framework for understanding the maintainability of appeals in banking law. This case serves as a crucial reference point for future litigants and ... |
| 1983 SLD 246, 1983 SCMR 278 | Criminal Petition for Special Leave to Appeal No. , decided on 15.11.1982 | This case revolves around a criminal petition for special leave to appeal against a decision from the Lahore High Court regarding bail for serious charges including murder and attempted murder. The petitioners, Imranuddin and others, were denied bail by the Lahore High Court, which highlighted the gravity of the charges against them. The Supreme Court of Pakistan upheld this decision, stating that the High Court's reasoning was sound and that the fact that other individuals involved in a cross case were granted bail did not warrant a similar decision for the petitioners. They faced direct charges including the murder of Muhammad Arshad, which was deemed too serious for bail. This case underscores the judicial scrutiny involved in bail applications under the Criminal Procedure Code and the Penal Code, emphasizing the court's role in maintaining the integrity of the justice system. The decision reflects the principles of criminal law, particularly regarding the seriousness of allegations... |
| 1973 SLD 382, (1973) 90 ITR 68 | ESTATE DUTY REFERENCE No. 618 OF 1965 , decided on 23.12.1971 | This case revolves around the interpretation of property ownership under the Estate Duty Act, specifically regarding shares held in the name of the deceased's wife. The court determined that the deceased had the real title to the shares, despite them being registered in his wife's name, due to evidence showing that the funds for their purchase originated from the deceased. The decision underscores the legal implications of benami transactions and the responsibilities of the benamidar, establishing that for estate duty purposes, the value of the shares must be included in the deceased's estate. This case provides clarity on the application of sections 5 and 2(16) of the Estate Duty Act, emphasizing that the actual ownership and control over the property dictate its tax liability rather than mere nominal ownership. Additionally, it highlights the importance of evidentiary support in claims regarding property ownership and income attribution, thereby impacting future estate duty assessmen... |
| 2020 SLD 288 = 2020 MLD 153 | Criminal Miscellaneous (B.A.) No. 493-A of 2019 , decided on 16.09.2019 | This case revolves around the grant of bail under the Criminal Procedure Code in a theft allegation. The petitioner, Karamat Ullah, was charged with theft under Sections 380 and 411 of the Pakistan Penal Code. The court examined the evidence, noting that the complainant failed to disclose the source of information leading to the charges. The court emphasized that in cases where the evidence does not meet the threshold for a non-bailable offence, bail is typically granted. The decision aligns with established legal principles regarding bail in criminal cases, making it a reference point for similar future cases. Keywords: bail, theft, Criminal Procedure Code, Pakistan Penal Code, legal principles.... |
| 2018 SLD 93, 2018 SCMR 100 | CCT 217/15 and CCT 99/16 , decided on 26.09.2017 | This case involves the Supreme Court of Pakistan's examination of contempt of court applications concerning the Matjhabeng Local Municipality and the Compensation Commissioner. It highlights the complexities of contempt proceedings, especially regarding the rights of individuals in their personal capacity versus their official roles. The court scrutinized the procedural adequacy and fairness of the contempt applications, emphasizing that non-compliance must be shown to be willful and in bad faith. The ruling stressed the importance of proper legal representation and the potential consequences of contempt, including imprisonment. Key issues included the standard of proof required for contempt and the necessity of personal joinder of officials involved in the non-compliance. The decision ultimately reinforces the principles of justice and fairness in legal proceedings, ensuring that individuals are not arbitrarily deprived of their rights. This case serves as a crucial reference point fo... |
| 2015 SLD 2312, 2015 CLC 907 | Writ Petition No. 28142 of 2014 , decided on 29.10.2014 | In the case of Writ Petition No. 28142 of 2014, Miss ASMA JAVAID and others challenged the Pakistan Medical and Dental Council's policy of fixing a 50% quota for male and female candidates in medical and dental college admissions. The Lahore High Court, presided by MRS. AYESHA A. MALIK, ruled that this policy was unconstitutional and violated Article 25 of the Constitution, which prohibits discrimination based on sex. The Court highlighted that the policy undermined merit-based admissions, preventing high merit candidates from accessing medical education solely based on gender. The ruling emphasized the need for equality in educational opportunities and the importance of maintaining high standards in the medical profession. This case underscores the ongoing debate about gender equality in education and the implications of quotas in professional fields. Keywords: medical education, gender equality, constitutional law, Lahore High Court, Pakistan Medical and Dental Council, merit-based a... |
| 1945 SLD 65, (1945) 13 ITR 39 | D-2741 of 1945 , decided on 01.01.1945 | In the case of Wallace Brothers & Co. Ltd. vs. Commissioner of Income Tax, the Federal Court of Pakistan addressed the legitimacy of the Indian Income-tax Act's provisions relating to the taxation of income from foreign sources. The case arose from an appeal against a decision of the Bombay High Court regarding the assessment of the appellant for the year 1939-40, focusing on the definition of 'residence' for tax purposes. The court concluded that the legislative framework established by the Indian Income-tax Act was sound and upheld the authority's decision to include foreign income in the tax assessment based on the company's operations. This ruling is significant for understanding the application of tax law in the context of cross-border income and residency definitions. Keywords include 'Indian Income-tax Act', 'tax assessment', 'corporate residence', and 'foreign income tax'.... |
| 2003 SLD 958, 2003 SCMR 767 | Civil Petition No. 3643-L of 2001 , decided on 21.02.2002 | In this landmark case, the Supreme Court of Pakistan addressed significant issues related to consent decrees and the implications of fraud in legal proceedings. The case originated from a dispute over land allotment involving petitioners who claimed ownership based on a consent decree obtained through an attorney's statement. The allottees contested the decree, alleging fraud and misrepresentation, leading to a series of court decisions that ultimately favored the allottees. The Supreme Court's ruling underscored the necessity for proper legal procedures, including notifying all parties involved in a case, to prevent collusion and ensure justice. This case serves as a crucial reference for future legal disputes involving consent decrees and property rights, emphasizing the need for transparency, due diligence, and adherence to legal norms. Keywords such as 'fraud in consent decree', 'property rights', and 'legal representation' are trending in legal discussions, making this case highly... |
| 1989 SLD 1008, 1989 MLD 1999 | D-675 of 1988 , decided on 06.07.1988 | In the case of JAN CO. IMPORTERS vs. THE FEDERAL GOVERNMENT OF PAKISTAN, the Sindh High Court addressed issues concerning the classification and customs duty of imported industrial valves. The petitioners sought relief after their goods were reclassified, resulting in a significantly higher duty rate. The court emphasized the importance of due process, allowing the petitioners to contest the classification before the Assistant Collector of Customs. The decision underscores the rights of importers under the Customs Act and the necessity for fair hearing procedures in customs matters. This case is significant for understanding customs law and the rights of importers, providing a framework for dispute resolution in tax matters.... |
| 2003 SLD 205 = 2003 PTD 2252 | Complaints Nos. 1524-L and 1525/L of 2002 , decided on 30.04.2003 | This case revolves around the complaints filed by Messrs Ginos Pizza against the Secretary of the Revenue Division regarding improper assessments under the Income Tax Ordinance, 1979. The Federal Tax Ombudsman examined the complaints and identified several issues that indicated maladministration, including the incorrect application of tax laws and failure to acknowledge the cessation of business operations. The Ombudsman's decision emphasizes the importance of accurate tax assessments and adherence to legal provisions, thereby ensuring that taxpayers are treated fairly. The recommendations call for a thorough review and correction of past assessments to align with legal standards, safeguarding the rights of the taxpayer. This case highlights the critical role of the Federal Tax Ombudsman in addressing grievances related to tax assessments and ensuring compliance with tax laws.... |
| 2021 SLD 2431, 2021 PLD 492 | C. P. No. D-1761 of 2020 , decided on 19.04.2021 | This case concerns the unlawful blocking of Computerized National Identity Cards (CNICs) issued to the petitioners by the National Database and Registration Authority (NADRA). The petitioners, who were citizens of Pakistan, argued that they were denied the right to a fair trial, as specified in Article 10A of the Constitution. The court found that NADRA's actions were not supported by any specific legal provisions, and the reasons for blocking the CNICs were vague and unsubstantiated. The court ruled that NADRA must renew the CNICs, reinforcing the legal standards for due process and the protection of citizens' rights. This case highlights significant issues related to identity verification, citizen rights, and administrative authority, serving as a precedent for future cases involving NADRA's powers and citizens' rights.... |
| 2023 SLD 198 = 2023 CLC 262 | Civil Appeal No.172 of 2019 , decided on 01.04.2022 | In the case of Civil Appeal No.172 of 2019, the High Court (AJ&K) dealt with an appeal regarding a suit for specific performance and perpetual injunction. The plaintiffs, ABDUL RAZZAQ and another, sought to enforce agreements to sell land that they claimed to have purchased. The case centered around the Specific Relief Act, 1877, and the Transfer of Property Act, 1882. The court found that the agreements were invalid as one respondent did not sign, while another had already transferred his interest in the property. The court also highlighted the principle that one cannot transfer a title greater than what one possesses. Ultimately, the appeal was dismissed, emphasizing the importance of proper documentation and legal standing in property transactions. This case underscores critical aspects of property law and contract enforcement in civil litigation, providing valuable insights for legal practitioners and scholars alike.... |
| 1980 SLD 1309, 1980 PLC 98 | Constitutional Petitions Nos. 1386 to 1422, 1651, , decided on 07.08.1979 | This case revolves around the constitutional petitions filed by temporary Food Grain Inspectors challenging their termination from service. The Sindh High Court examined the legality of the appointments and subsequent terminations under the prevailing laws and recruitment rules. The court determined that the appointments were made on an ad-hoc basis without adherence to the proper recruitment procedures outlined in the Sind Civil Servants Act and related regulations. The court emphasized the temporary nature of the petitioners' positions, which allowed for termination with short notice. Ultimately, the court upheld the decisions made by the Divisional Committee and dismissed the petitions, reinforcing the authority of the appointing authority under the Martial Law Order. This case highlights the complexities of civil service appointments and the implications of temporary employment within government positions, making it a significant reference in administrative law.... |
| 1984 SLD 64, 1984 PTD 308, (1984) 50 TAX 1 | Income-tax Appeal No. 2119 of 1983-84 , decided on 02.05.1984 | In the case of Income Tax Appellate Tribunal decision dated 2nd May 1984, the tribunal dealt with the appeal of a partnership firm seeking registration under the Income Tax Ordinance, 1979. The core issue revolved around the objections raised regarding the genuineness of the firm due to the involvement of an attorney in running the business. The tribunal examined the facts, including the execution of the partnership deed, the presence of partners during hearings, and the submission of necessary documentation, which included identity cards and balance sheets. The tribunal highlighted that the mere lack of experience among partners does not invalidate a firm’s registration. It reiterated that the law does not require partners to be fully trained or experienced in the business they are undertaking. The decision referenced various precedents and legal provisions that support the registration of firms even when some partners lack prior experience. The tribunal's ruling underscored the princ... |
| 2002 SLD 1741, 2002 CLC 59 | Intra-Court Appeal No.21 of 2001 in Writ Petition , decided on 10.09.2001 | This case revolves around the disconnection of electricity supply to a consumer, Muhammad Zia, without prior notice, as mandated by the Electricity Act of 1910. The Lahore High Court intervened, emphasizing the statutory requirement for notice before disconnection and ruling that the authority's actions constituted a violation of the consumer's rights. The court ordered the restoration of the electricity supply and imposed costs on the authority, highlighting the judicial power to impose penalties on public functionaries who neglect their duties. The ruling reiterates the necessity for compliance with legal protocols in administrative actions, reinforcing consumer protection rights under the law. This decision is significant as it illustrates the court's commitment to uphold justice against arbitrary actions by state authorities, ensuring that consumers are adequately protected from unlawful practices. Keywords for SEO include: consumer rights, electricity supply disconnection, Lahore ... |
| 1980 SLD 1175 = (1980) 125 ITR 641 | CIVIL APPEAL Nos. 1163 TO 1167 OF 1973 , decided on 09.09.1980 | In the landmark case of Commissioner of Wealth Tax v. P.K. Banerjee, the Supreme Court of India addressed the intricate relationship between trust funds and wealth taxation. The central issue was whether the income received by the assessee from a trust fund constituted an 'annuity' under the Wealth-Tax Act, 1957. The court's analysis underscored the importance of the settlor's intention and the nature of the trust's income. It emphasized that the right to receive the entire net income, as opposed to a fixed sum, cannot be categorized as an annuity exempt from wealth tax. This case is pivotal for tax law practitioners and estate planners, highlighting how the characterization of income can significantly affect tax liabilities. The decision has far-reaching implications for similar cases, setting a precedent for future interpretations of annuity and life interest within trust law. Keywords: Wealth-Tax Act, annuity, trust fund, Supreme Court, taxation, legal precedent.... |