Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 2009 SLD 2023, (2009) 308 ITR 89, (2009) 180 TAXMAN 163 | MISC. APPEAL NO. 58 OF 2002 , decided on 24.10.2008 | This case involves the assessment of a firm, Vimla Stores, under the Income-tax Act, 1961. The Patna High Court deliberated on several issues including the estimation of business income and unexplained investments. The court found that the estimation of Rs. 50,000 as business income was grounded in relevant evidence, particularly the stock and sales figures during the relevant period. It confirmed that the unexplained investment should be adjusted to Rs. 3 lakh, considering a margin of error in the inventory. However, it ruled against the imposition of interest under section 234B due to the absence of a proper order from the assessing authority. This decision clarifies the standards for income estimation and the treatment of unexplained investments, emphasizing the necessity for material evidence in tax assessments.... |
| 2005 SLD 50, 2005 PTD 658 | Complaint No. 1199 L of 2003 , decided on 18.12.2004 | This case revolves around the complaint filed by Ameer Begum against the Secretary of the Revenue Division regarding the arbitrary tax assessment made post the demise of her husband. The Federal Tax Ombudsman evaluated the circumstances surrounding the assessment, which was based on an estimation that grossly inflated the sales figures without credible evidence or inquiry into the actual operations of the retail shop. The Ombudsman ruled that the assessment exhibited serious incompetence and inefficiency. The findings led to a recommendation for the assessment to be revoked and reassessed in accordance with the law, specifically under the provisions of the Income Tax Ordinance. This case underscores the importance of proper administrative conduct and the need for tax authorities to engage in fair and substantiated assessments, ensuring that taxpayers are not unduly burdened by arbitrary estimates. The ruling emphasizes the Ombudsman's role in safeguarding taxpayer rights and promoting ... |
| 2008 SLD 2313, (2008) 307 ITR 393, (2008) 174 TAXMAN 598 | CIVIL APPEAL NO. 6144 OF 2008 , decided on 17.10.2008 | In the landmark case of Commissioner of Income-tax v. Gujarat Siddhi Cement Ltd., the Supreme Court of India addressed the interpretation of section 43A of the Income-tax Act, 1961, particularly in the context of foreign currency fluctuations impacting investment allowances. The case arose from the assessee's claim for increased investment allowance due to the increased cost of plant and machinery caused by fluctuations in foreign exchange rates during the assessment year 1993-94. The Assessing Officer initially disallowed the claim, leading to a series of appeals that culminated in the Supreme Court's ruling. The court underscored the necessity for the assessee to furnish factual details regarding the fluctuations to validate the claim. This decision is significant for taxpayers dealing with foreign exchange and investment allowances, providing clarity on the application of section 43A(1) and emphasizing the importance of substantiating claims with factual evidence. Keywords include '... |
| 2018 SLD 51, 2018 PLJ 175 | W.P. No. 32241 of 2015 , decided on 10.10.2017 | This case revolves around the interpretation of the Income Tax Ordinance, 2001, particularly concerning the exemptions applicable to trustees of recognized Provident Funds, Gratuity Funds, and Pension Funds. The Lahore High Court examined the legal implications of the Federal Board of Revenue's circulars, which mandated the production of exemption certificates for claiming tax exemptions under Clause 47-B. The court determined that such requirements were not only unnecessary but also contradicted the legislative intent, which aimed to exempt these funds from tax deductions. The judgment clarified that the obligations of withholding agents do not extend to requiring exemption certificates when the law explicitly exempts certain transactions. This ruling underscores the delicate balance between tax compliance and the rights of recognized funds, setting a precedent for future cases involving tax exemptions and administrative regulations. Keywords: Income Tax Ordinance, tax exemptions, Lah... |
| 1986 SLD 1252, (1986) 157 ITR 584 | TAX CASE Nos. 54 TO 56 OF 1976 , decided on 15.03.1985 | This case revolves around the interpretation of what constitutes 'current repairs' under section 31(i) of the Income-tax Act, 1961. The central issue was whether the expenses incurred for the continuous repair and renovation of a furnace could be classified as current repairs, thus allowing the assessee to claim them as deductions. The Patna High Court analyzed the nature of the repairs, stating that the quantum of expenses is not the sole determinant for classifying repairs as current. It highlighted the importance of regular maintenance in industries like glass manufacturing, where high temperatures lead to wear and tear. The court referenced previous case law to establish that repairs made to maintain operational efficiency should not be seen as capital expenditures. This ruling reinforces the concept that regular maintenance costs, necessary for the ongoing use of machinery, qualify as current repairs, ensuring that businesses are not unduly burdened by tax liabilities on essential... |
| 2019 SLD 878, 2019 LHC 1446, 2020 PTD 165 | Writ Petition No. 19981 of 2019 , decided on 10.04.2019 | In the case of Quaideazam Thermal Private Limited vs. Federal Board of Revenue, the Lahore High Court addressed significant issues regarding tax recovery procedures. The petitioner challenged the attachment of its bank accounts without the mandatory thirty-day notice period required by the Sales Tax Rules. The court ruled in favor of the petitioner, underscoring the necessity of procedural fairness and the fundamental rights guaranteed under the Constitution. This decision highlights the balance between tax enforcement and taxpayer rights, establishing a precedent for similar cases in the future. The ruling reinforces the principle that taxpayers must be afforded adequate time to contest tax demands before any coercive actions are taken against them. Key aspects of the ruling include the emphasis on the right to a fair trial and the requirement for clear communication of tax liabilities. The decision serves as a vital reference for taxpayers and legal practitioners in understanding the... |
| 1979 SLD 870 = (1979) 117 ITR 736 | WT. REFERENCE Nos. 1 OF 1974 AND 9 & 11 OF 1975 | This case revolves around the interpretation of Section 2(m) of the Wealth-tax Act, 1957, concerning the eligibility of agricultural income-tax and loans secured against agricultural assets as deductions from net wealth. The petitioner, Smt. Lachmi Devi Chowkhani, sought to deduct her agricultural income-tax liability and a bank loan against her tea estate. The Wealth Tax Officer disallowed these deductions, citing that they pertained to exempted agricultural assets. The appellate authorities ruled in favor of the petitioner, leading to a reference to the High Court. The court ultimately determined that agricultural income-tax is indeed a debt related to agricultural assets, which are not chargeable under the Act, thus affirming the disallowance of the deductions claimed. This decision highlights the nuances of wealth-tax regulations and the classification of agricultural income within the context of tax liabilities.... |
| 2016 SLD 68, (2016) 380 ITR 257 | IT APPEAL No. 137 OF 2015 , decided on 09.07.2015 | In the case of Dr. Shiva Kant Mishra vs. Commissioner of Income Tax (Central), Kanpur, the Allahabad High Court addressed the validity of reassessment proceedings under the Income Tax Act, 1961. The case revolved around the assessment year 2002-03, where the Assessing Officer reopened the case based on deemed dividend claims and long-term capital gains from the sale of shares. The petitioner had initially disclosed the long-term capital gains in his return, claiming deductions under Section 54F for house construction. The court ruled that the Assessing Officer had no grounds for reassessment as the relevant information was already on record and had been evaluated in prior assessments. This ruling highlights the importance of transparency and prior disclosure in tax assessments, reinforcing that the Assessing Officer cannot reopen cases simply based on new opinions when the facts were already known. The judgment emphasizes the need for clear communication and proper documentation in tax... |
| 1969 SLD 297 = 1969 SCMR 660 | Civil Appeal No. 54 of 1959 , decided on 31.05.1961 | The Supreme Court of Pakistan adjudicated the case concerning the status of properties owned by Bharumal, who had died in India shortly after the Partition. The core issue revolved around whether Bharumal was an evacuee and if his properties were to be classified as evacuee property under the regulations enforced at the time of his death. The court determined that the properties were wrongly treated as evacuee property due to a misunderstanding of the relevant laws and regulations. The case highlights the complexities surrounding the classification of properties following the Partition and the legal implications of such classifications. The decision sets a precedent for similar cases involving the interpretation of evacuee property regulations and emphasizes the importance of applying the correct legal framework based on the timeline of events.... |
| 1959 SLD 153, (1959) 1 TAX 60, 1959 PTD 122 | Income-tax Appeal No. 1590 of 1957-58 , decided on 22.06.1959 | This case revolves around the treatment of earnest money forfeited by the appellant due to a market crisis in the textile industry. The Income Tax Appellate Tribunal analyzed whether the forfeited earnest money could be considered a business loss under the Income Tax Act of 1922. The tribunal highlighted that the appellant acted prudently by choosing to forfeit small amounts to avoid larger losses, thus emphasizing the principle of minimizing damage in business transactions. The decision reinforced the notion that losses arising from business decisions made in good faith, even if linked to breaches of contract, should be recognized for tax purposes. This case is significant for taxpayers and legal practitioners, offering insights into the interpretation of business losses under tax law, particularly in volatile markets. Keywords such as 'business loss', 'tax law', 'Income Tax Act', and 'forfeiture of earnest money' are central to understanding the implications of this ruling.... |
| 2007 SLD 1674 = 2007 PTD 728 | Appeal No.7(153)ST/IB/2003 and Old No.7(88)ST/IB/2 , decided on 31.05.2006 | This case revolves around the appeal of Messrs Kohinoor Textile Mills against the Order-in-Original issued by the Additional Collector of Customs concerning additional tax and penalties due to alleged incorrect reporting of input tax. The tribunal found that the Department had failed to provide valid legal grounds for their actions and emphasized the substantive rights of taxpayers to claim valid refunds. The Sales Tax Act, 1990, provides specific provisions regarding the refund process and the Department's obligations, which were not followed in this instance. The tribunal ruled that the show-cause notice was vague and lacked legal effect, thus reinforcing taxpayer rights against arbitrary governmental actions. This case underscores the importance of legal compliance in tax matters and the protection of taxpayer rights under the law.... |
| 2006 SLD 2211, 2006 CLC 1304 | Civil Revision No.265 of 2005 , decided on 23.05.2006 | In the case of Civil Revision No.265 of 2005, the Quetta High Court addressed significant issues related to property rights under the Specific Relief Act and the Civil Procedure Code. The court examined the implications of an agreement to sell and clarified that such agreements do not create any legal title or interest in the property. The case emphasized the importance of procedural justice, allowing for amendments to pleadings to ensure that the real controversies between the parties are determined. The decision highlighted the court's role in safeguarding rightful ownership and preventing illegal dispossession. The ruling serves as a critical reference for future cases involving property disputes, agreements to sell, and the rights of parties under the law. Key phrases such as 'property rights', 'Specific Relief Act', and 'Civil Procedure Code' are essential for understanding the legal framework governing such cases.... |
| 1985 SLD 896, 1985 SCMR 1661 | Civil Appeal No. 259 of 1978 , decided on 14.05.1985 | This case revolves around the rights of displaced persons regarding land allotment under the Displaced Persons (Land Settlement) Act of 1958. The appellants, Karamat Ali and others, challenged the Lahore High Court's decision that denied them the right to adjust their unsatisfied claims after the cancellation of some allotments. The Supreme Court emphasized that the denial of choice was punitive and not intended by law. The ruling highlighted the importance of ensuring that displaced persons can exercise their rights to land allotment and rectify any errors made by authorities. This case sets a precedent for future claims by displaced individuals seeking justice in land settlement matters.... |
| 2000 SLD 293, 2000 PTD 2283, (1999) 236 ITR 845 | C. O. No. 8283(W) of 1996 , decided on 23.05.1997 | In the case of HUM BOLDT WEDAG INDIA LTD. vs. ASSISTANT COMMISSIONER OF Income Tax, the Calcutta High Court addressed the legality of reassessment orders under the Income Tax Act, 1961. The petitioners filed an original return declaring an income of Rs. 8,22,400 for the assessment year 1984-85 but later revised it to show a loss of Rs. 55,660, claiming that a receipt of Rs. 8,52,000 should have been included in the assessment year 1983-84. The Assessing Officer, however, included this receipt in the assessment for 1984-85, leading to confusion regarding the proper assessment year. The Court found that since the income had been acknowledged and assessed, it could not be considered as having escaped assessment, thus invalidating the reassessment order. The ruling underscores critical principles regarding tax assessment and the procedural integrity expected from tax authorities, reinforcing the importance of accurate income reporting and the necessity for tax officials to adhere to establ... |
| 2001 SLD 528, 2001 PTD 3378, (2001) 249 ITR 219 | Civil Appeal No.7333 of 1996 , decided on 06.12.2000 | In the Supreme Court case of Union of India vs. Kaumudini Narayan Dalal, the Court addressed critical issues surrounding the Income Tax Department's authority in assessing property transactions. The case revolved around the implications of a previous Gujarat High Court decision which ruled that the Department could not deduct registration fees and stamp duty from the apparent consideration of a property sale. The Supreme Court upheld this ruling, reinforcing the necessity for the Revenue to maintain consistency in its legal challenges. The decision highlighted the importance of due diligence in tax matters, emphasizing that the Department must respect prior judgments unless a substantial reason for challenge exists. This ruling is significant for taxpayers and legal practitioners, as it clarifies the limits of the Income Tax Department's powers, particularly in property transactions, and sets a precedent for future cases involving the assessment of property values under the Income Tax ... |
| 2016 SLD 1540, 2016 PLJ 148 | Crl. Rev. No. 290 of 2013 , decided on 02.12.2013 | In the case of Crl. Rev. No. 290 of 2013, the petitioner Syed Mukhtiar Hussain challenged the orders of the Special Judge Anti-Corruption, Multan. The case revolved around allegations under various sections of the Pakistan Penal Code and the Pakistan Criminal Law Amendment Act. The court scrutinized the investigation reports and concluded that there was a lack of incriminating evidence against the petitioner, leading to the acceptance of the petition. This case underscores the importance of substantial evidence in criminal proceedings and the role of the judiciary in safeguarding the rights of individuals against unwarranted legal actions. Keywords: criminal law, evidence, judicial review, anti-corruption.... |
| 2008 SLD 52 = 2008 PTD 1162 | Complaint No.1505-K of 2003 , decided on 18.06.2004 | This case revolves around the complaint filed by B.P. Industries against the Secretary of the Revenue Division concerning an assessment notice issued under the Income Tax Ordinance, 2001. The Federal Tax Ombudsman, presided by Justice (Retd.) Saleem Akhtar, examined the legality of the notice and found it to be beyond the jurisdiction of the Additional Commissioner/Taxation Officer. The Ombudsman emphasized the importance of adhering to the legal framework established by the Income Tax Ordinance and its associated rules, particularly regarding taxpayer rights and assessment procedures. This case highlights the principles of maladministration in tax assessments and the necessity for tax authorities to operate within their legal boundaries to ensure fair treatment of taxpayers. The decision also underscores the significance of legal clarity in tax statutes, which is critical for both taxpayers and tax authorities. Overall, this case serves as a precedent for upholding taxpayer rights and... |
| 1987 SLD 549, 1987 SCMR 63 | Civil Appeal No. 132 of 1974 , decided on 22.04.1986 | In this landmark case, the Supreme Court of Pakistan deliberated on the rights of displaced persons under the Displaced Persons (Land Settlement) Act, 1958. The case arose when the Lahore High Court denied the appellant, Haji Ahmad Din, preferential allotment of land despite his verified claim, favoring a respondent who was not a sitting allottee. The Supreme Court, upon reviewing the facts, emphasized the importance of due process in allotment decisions, particularly regarding rights of prior claimants. The court ruled in favor of the appellant, reinforcing the principle that verified claims must be honored, thus ensuring justice for displaced persons. This decision highlights the ongoing challenges faced by individuals in securing land rights in Pakistan and the judicial commitment to uphold constitutional protections. The implications of this case extend to future land settlement disputes, ensuring that procedural fairness is maintained in administrative decisions.... |
| 2016 SLD 2132, 2016 YLR 279 | C.R. No. 165-B of 2013 , decided on 17.04.2015 | This case revolves around a legal dispute regarding property ownership, where the plaintiffs claimed that their grandfather was the rightful owner of the property based on historical documents. However, the defendants produced a sale deed dated 25.01.1919, which was acknowledged by the courts as a legitimate document, thus establishing their ownership. The case highlighted the importance of credible evidence in proving allegations of fraud and the presumption of truth attached to long-standing revenue records. The plaintiffs' failure to provide substantial evidence led to the dismissal of their suit. This case underscores the critical nature of maintaining accurate property records and the legal implications of fraudulent claims. Property law, ownership disputes, and legal procedures were key themes in this ruling, making it a significant reference point for similar cases in the future.... |
| 2007 SLD 1432, 2007 SCMR 1513 | Criminal Petition No.70 of 2007 , decided on 28.03.2007 | In the case of Criminal Petition No.70 of 2007, the Supreme Court of Pakistan addressed the issue of bail under medical grounds for Syed Asim Hassan. The petitioner, Sh. Muhammad Iqbal, challenged the Lahore High Court's decision, which had granted bail on the basis of the respondent's severe medical condition. The case involved critical aspects of the Criminal Procedure Code and the Penal Code, particularly sections related to serious offenses such as murder and attempted murder. The Supreme Court, while upholding the High Court's decision, highlighted the significance of medical evaluations in determining the appropriateness of bail in light of the accused's health. This case underscores the intersection of criminal law and medical jurisprudence, showcasing how health conditions can influence legal proceedings and the granting of bail. The ruling serves as a precedent for future cases where medical conditions are a central concern in bail applications.... |
| 2011 SLD 923 = 2011 PTD 2205 | K-236 of 2008 and K-1168 of 2010 , decided on 22.02.2011 | This case revolves around the misdeclaration of imported goods under the Customs Act, 1969. The appellants declared their goods as 'Silicon Electrical Sheet' to evade higher customs duties applicable to 'Electrolytic Tin Plate'. The tribunal found that the goods were misclassified, leading to the confiscation of the items and the imposition of a redemption fine. The decision highlighted the legal requirements for accurate declaration and the consequences of misrepresentation in import documentation. Furthermore, it clarified the method for calculating redemption fines, which should be based on the duties attempted to be evaded rather than the total value of the goods. This case is significant in reinforcing compliance in customs regulations and ensuring that importers adhere to the legal standards set forth by the Customs Act.... |
| 2004 SLD 3036, (2004) 271 ITR 497 | COMPANY APPLICATION Nos. 1756 OF 2002 AND 181 OF 2 , decided on 06.07.2004 | In this significant case, the Madras High Court addressed the complexities surrounding the collection and recovery of wealth tax under the Wealth-tax Act, 1957, in conjunction with the Companies Act, 1956. The Official Liquidator sought to have the penalty imposed by the income-tax department waived, citing delays caused by the necessary adjudication of secured creditors' claims. The court emphasized that the delay in tax payment was not attributable to the company, thereby justifying the waiver of interest charges. This ruling highlights the importance of understanding the interplay between tax obligations and corporate insolvency proceedings. By clarifying the responsibilities of the Official Liquidator and the rights of the company, the court reinforced the legal framework governing such cases. The decision is pivotal for similar future cases, ensuring that companies undergoing liquidation are not unduly penalized for delays beyond their control. The ruling serves as a precedent for... |
| 1980 SLD 1080, (1980) 124 ITR 328 | CASE REFERRED No. 235 of 1976 | In the case referred to as CASE REFERRED No. 235 of 1976, the Income-tax Appellate Tribunal examined the legality of a penalty imposed under sections 271(1)(c) and 274(1) of the Income-tax Act, 1961. The case arose when the assessee-firm reported an income of Rs. 36,496 but discrepancies led the Income Tax Officer (ITO) to reassess it at Rs. 53,510. The IAC imposed a penalty of Rs. 19,000 after denying a request for adjournment due to the managing partner's illness. The Tribunal found that the IAC violated natural justice by not granting a reasonable opportunity for the assessee to present its case. This case highlights the importance of procedural fairness in tax proceedings, ensuring that all parties have a fair chance to be heard. The decision reinforces the need for adherence to legal protocols in penalty assessments.... |
| 2016 SLD 2575 = 2016 PCRLJ 1535 | Crl. Appeal No. 1207 of 2010 , decided on 04.05.2016 | In the case of Abdul Sattar alias Sattari and others vs. The State, the Lahore High Court assessed the validity of the convictions under sections 302(b) and 149 of the Penal Code. The court scrutinized the evidence provided by the prosecution, which was primarily based on eyewitness accounts from relatives of the deceased. It was determined that these witnesses could not reliably testify due to their close ties to the victims and potential biases stemming from ongoing enmities. The court found that the prosecution's timeline was inconsistent and the medical evidence contradicted the claims made by the eyewitnesses. No independent corroborative evidence was found to support the prosecution's narrative, leading to the conclusion that the appellants were wrongfully implicated. The ruling reinforced the principle that any doubt should benefit the accused, resulting in their acquittal and highlighting the importance of credible evidence in the judicial process.... |
| 2016 SLD 1541, 2016 PLJ 150 | Crl. Misc. No. 15463-B of 2015 , decided on 09.12.2015 | This case revolves around the legal proceedings concerning the denial of pre-arrest bail for Muhammad Tariq Rasheed, who was implicated in a case of theft involving Sui gas at his CNG station. The Lahore High Court examined the circumstances surrounding the FIR filed by SNGPL, which accused the petitioner of tampering with the gas meter and stealing gas. The ruling emphasized the importance of legal compliance, particularly the necessity of obtaining an NOC before renting out the station. The court's decision was influenced by the evidence provided by prosecution witnesses, which confirmed the petitioner's involvement in the alleged theft. This case highlights critical issues in criminal law related to bail proceedings, the responsibilities of CNG station owners, and the legal ramifications of failing to adhere to regulatory requirements. Keywords such as 'pre-arrest bail', 'Sui gas theft', and 'CNG station regulations' are essential for understanding the legal context and implications... |
| 2019 SLD 2594, 2019 CLD 1015 | Appeal No. 33 of 2017 , decided on 09.04.2019 | This case revolves around the appeal filed against the imposition of a penalty for a false statement made in an auditor's certificate. The Securities and Exchange Commission of Pakistan (SECP) had previously removed the company's name from the register based on the auditor's certificate stating that the company had no assets or liabilities. However, the company later sought restoration of its name, claiming it possessed land. The SECP issued a show cause notice and penalized the company based on the auditor's certificate. The appeal challenged the validity of the penalty, citing that the applicable law at the time prescribed a lower penalty. The appellate bench found that the SECP had exercised its powers incorrectly and emphasized the need for an inquiry into the company's actual records to determine the validity of the penalty imposed. The case discusses key legal principles regarding retrospective application of laws, the nature of penalties under the Companies Ordinance, and the pr... |
| 2006 SLD 2106, 2006 CLC 860 | Civil Revision No.300 of 2000 , decided on 13.12.2005 | This case revolves around a civil revision petition concerning possession of property, adjudicated by the Lahore High Court. The petitioner, Muhammad Aslam alias Bhoola, contested the decrees of the trial and appellate courts, which had ruled in favor of the respondent, Mumtaz Hussain Baboo. The legal arguments centered on the applicability of Order II, Rule 2 of the Civil Procedure Code, which addresses the maintainability of suits when a matter has been previously decided. The court determined that the current suit was based on a distinct cause of action, as the petitioner had allegedly taken possession after the previous suit was filed. The ruling emphasizes the importance of establishing a new cause of action for subsequent suits and the need for courts to carefully consider the context of each case. The decision reinforces the principle that legal actions must be grounded in their unique circumstances, ensuring fairness and justice in property disputes.... |
| 2023 SLD 469, 2023 PCRLJ 247 | Criminal Jail Appeal No. 775 and Confirmation Cast , decided on 05.03.2021 | The case revolves around the conviction of Ali Jan for the murder of Farooq Ahmed, a young man, in a premeditated act of violence resulting from a prior quarrel over the sale of narcotics. The prosecution relied heavily on the testimonies of eyewitnesses, who had no enmity towards the accused, and medical evidence that confirmed the cause of death. The court emphasized the importance of credible eyewitness accounts in establishing the truth of the incident, leading to the dismissal of the appeal against conviction. The case highlights the judicial process in capital offenses and the evidentiary standards required for a conviction. Keywords include 'murder conviction', 'eyewitness testimony', 'capital punishment', 'Sindh High Court', 'preplanned murder'.... |
| 1954 SLD 126, 1954 PLD 11 | Appeal No. 202 of 1953 , decided on 02.10.1953 | The case of Fateh Muhammad vs. The Crown revolves around the principles of provocation and culpable homicide as delineated in the Pakistan Penal Code. The appellant, Fateh Muhammad, was initially convicted for the murder of his wife and her paramour under section 304 Part I, which necessitates intention to kill. However, the Lahore High Court, led by Justice S. A. Rahman, reevaluated the circumstances surrounding the crime, particularly the grave and sudden provocation experienced by the appellant. It was argued that the emotional state of the accused negated the intention to kill, thus warranting a conviction under Part II of section 304, which concerns culpable homicide not amounting to murder. The court's decision emphasized the importance of understanding the psychological state of the accused during the commission of the act, drawing on precedents set in previous cases such as Safdar Ali's case and Qadir Bakhsh v. Crown. Ultimately, the court reduced the sentence, reflecting the n... |
| 1996 SLD 782 = 1996 PLC 1095 | Miscellaneous Petition No. 46 of 1996 and Appeal N , decided on 08.04.1996 | In the case between Sa'ad Sharif and Saadat Ali Shah, the Federal Service Tribunal faced the issue of whether it could restore an appeal that had been dismissed as withdrawn by the appellant, Sa'ad Sharif. The appeal was initially dismissed after the appellant requested withdrawal based on an office order from the National Police Foundation. Upon realizing that the commitment made by the Authority was not fulfilled, the appellant sought to have the appeal restored. The Tribunal clarified that while it could restore appeals dismissed for non-prosecution, it could not review its own decisions. This case emphasized the procedural limitations of the Tribunal and referenced significant precedents, reinforcing the principle that once a decision is made, it cannot be revisited by the same Tribunal. The outcome of this case reflects the importance of adhering to procedural rules within administrative law and the challenges faced by civil servants in navigating these legal frameworks. The rulin... |
| 2004 SLD 2639, 2004 PLD 143 | Criminal Appeal No. 109 of 2003 , decided on 10.03.2004 | In the case of Criminal Appeal No. 109 of 2003, the Peshawar High Court addressed the conviction of Iftikhar alias Istikhar for the murder of Murad Ali under the Pakistan Penal Code, specifically sections 302(b) and 324. The court focused on the credibility of the sole eyewitness, Yaqoob Khan, who provided a detailed account of the incident, which occurred in broad daylight. The court noted that the eyewitness's testimony was supported by medical evidence, including the recovery of pellets from the deceased's body. The motive for the murder was linked to a prior altercation between the accused and the victim. The court ruled that the evidence was sufficient to uphold the conviction, highlighting the principles of appreciation of evidence in murder cases, particularly regarding the weight of eyewitness accounts and the implications of absconding. This case reinforces the legal standards surrounding murder convictions in Pakistan, particularly the reliance on eyewitness testimony and cor... |
| 2014 SLD 113 = 2014 PLD 100 | Suit No. 517 of 2001 , decided on 07.11.2013 | In the case of NAMA LIKA SILK INDUSTRIES vs. Messrs ULTIMATE DRIVING MACHINE, the Sindh High Court addressed the complexities of contract law under the Contract Act of 1872. The plaintiff claimed damages for non-performance after the defendant failed to deliver a BMW car as per the contract terms. The court found that the defendants had not only accepted part payments but had also waived the condition for advance payment, thereby altering the contract terms. The ruling emphasized the importance of reciprocal promises in contracts and established that the plaintiff was entitled to damages due to the breach. This case highlights the significance of understanding contractual obligations, especially in commercial transactions involving high-value goods. Keywords: Contract Law, Breach of Contract, Damages, Sindh High Court, BMW Car Sale.... |
| 2013 SLD 2717, 2013 YLR 1709 | Civil Revision No. 2634 of 2011 , decided on 11.12.2012 | In the case of Civil Revision No. 2634 of 2011, the Lahore High Court addressed a dispute involving a suit for declaration relating to a property exchange. The case involved the petitioners, Muhammad Din and others, who challenged the concurrent findings of two lower courts that had ruled in favor of the respondent, Muhammad Ramzan. The petitioners argued that the lower courts misread evidence regarding an agreement to sell and a mutation of property. The High Court, upon review, found that the agreement to sell was validly executed and supported by documentary evidence, including receipts for payment. The court ruled that the lower courts had erred in their judgments by ignoring the established principles of law and the substantial evidence presented. This decision highlights the importance of accurate evidence interpretation in property disputes and the limitations of lower courts when faced with clear documentation supporting the petitioners' claims. Key trending keywords in this co... |
| 2012 SLD 2563, 2012 YLR 2356 | Writ Petition No. 140 of 2010 , decided on 19.06.2012 | The case revolves around the cancellation of a Permanent Transfer Deed (PTD) concerning evacuee property. The petitioner, Abdul Sattar, contested the decision of the Chief Settlement Commissioner, which declared the PTD issued in 1972 as illegal. The Court examined the implications of the Evacuee Property and Displaced Persons Laws (Repeal) Act, 1975, which had repealed previous laws governing evacuee properties and stated that authorities had become functus officio after the repeal. The Court referenced several precedents, asserting that the property transaction was valid and should not have been reopened. The ruling reaffirmed the importance of adhering to lawful procedures and protecting the rights of bona fide purchasers against arbitrary administrative decisions. This case is significant in understanding the legal framework surrounding evacuee properties and the powers of settlement authorities, making it crucial for legal practitioners in property law and constitutional law field... |
| 1954 SLD 113, 1954 PLD 87 | Petition No. 181 of 1952 , decided on 03.11.1953 | This case revolves around a petition for revision of a prior order dismissing an application for the extension of time to pay pre-emption money. The Lahore High Court, presided by Justice Muhammad Jan, concluded that neither Section 148 nor Section 151 of the Civil Procedure Code (C.P.C.) could be invoked to grant an extension for the payment of pre-emption money. The court emphasized that the jurisdiction to alter a decree is limited and cannot be exercised when there is an explicit provision that denies such a claim. The petitioner's argument hinged on the need for condonation of delay due to circumstances beyond his control, but the court maintained that this request effectively amounted to an extension of time, which it could not grant. The case highlights the limitations of judicial discretion in the context of statutory provisions governing civil procedure, reinforcing the principle that express statutory provisions must be adhered to. The decision serves as a crucial reference f... |
| 1998 SLD 107 = 1998 PTCL 19 = 1998 PTD 860 | I.T.As. Nos.6666/LB, 6665/LB of 1992-93, 2009/LB, , decided on 03.11.1997 | The case revolves around the income tax assessments of AYESHA WOOLLEN MILLS LIMITED, which were challenged based on the rejection of their accounts by the tax authorities. The Appellate Tribunal Inland Revenue scrutinized the arguments regarding the higher gross profit rates from previous years and the validity of the accounts maintained by the company. The Tribunal found that the accounts were properly audited and that no significant discrepancies were presented by the tax department to justify the rejection. The decision underscored the importance of adhering to proper accounting principles and the need for substantial evidence when disputing the validity of a company's financial statements. The case highlights the critical balance between tax assessments and the rights of the taxpayers to maintain their financial integrity. Keywords: Income Tax Ordinance, gross profit rate, tax assessments, audited accounts, financial integrity.... |
| 2021 SLD 1998, 2021 PLJ 1 | C.R. No. 418-P of 2017 , decided on 21.09.2020 | In the case of MST. HUSSAN BANO vs. MST. ASIA KHATOON, the Peshawar High Court addressed a revision petition concerning a property dispute. The petitioner, MST. HUSSAN BANO, claimed ownership based on a deed executed in 1972, arguing that her possession had been continuous since that time. However, the court found that the evidence presented did not sufficiently establish her claims, particularly noting the lack of corroboration from her attorney regarding her possession. The court reiterated the legal principles that require pleadings to be supported by evidence and emphasized that the age of the document alone does not guarantee its validity without proper proof of execution. The decision highlighted the importance of presenting convincing and positive evidence in property disputes and reaffirmed the concurrent findings of the lower courts, which had dismissed her claims. This case serves as a critical reminder of the evidentiary standards required in civil litigation, particularly i... |
| 2021 SLD 2190, 2021 PLJ 90 | Jail P. No. 657 of 2016 , decided on 16.12.2020 | This case revolves around the conviction of Zulfiqar @ Zulfa under the Control of Narcotic Substances Act, 1997 for possession of narcotics. The petitioner was apprehended with a significant quantity of poppy straw, specifically 15 kilograms of bhukki/poast, during a police raid based on spy information. The trial court sentenced him to life imprisonment, which was upheld by the Lahore High Court. Upon appeal, the Supreme Court reviewed the evidence, including testimonies from police witnesses, and determined that while the conviction was justified, the severity of the punishment warranted reconsideration due to the petitioner's long detention time and the nature of the narcotic involved. This case highlights the legal complexities surrounding narcotic possession laws and the judicial discretion exercised in sentencing. Key terms include 'Control of Narcotics Substances Act', 'poppy straw', 'narcotic possession', and 'mitigating circumstances'.... |
| 2010 SLD 874, 2010 PLJ 374 | Crl. Misc. No. 1937-B of 2009 , decided on 02.03.2009 | In the case of Nadeem alias Pappu vs. State, the Lahore High Court addressed a significant issue concerning the legality of police actions during a raid on a purported brothel in a residential area. The petitioner was accused of operating a brothel, but the court found the allegations lacked credibility given the cultural context and legal requirements for conducting such a raid. The ruling highlighted the importance of adhering to legal protocols, such as obtaining a search warrant, and recognized the constitutional right to privacy within one's home. The court's decision to grant bail reflects a broader commitment to ensuring that legal processes are followed and that individuals are not wrongfully penalized without adequate evidence. This case underscores the vital intersection of law enforcement practices and individual rights, making it a noteworthy reference in discussions on police conduct and civil liberties in Pakistan.... |
| 1974 SLD 6, 1974 PLD 134 | Civil Appeal No. 4-P of 1971 , decided on 20.12.1973 | In the landmark case of Niaz Muhammad Khan vs. Mian Fazal Raqib, the Supreme Court of Pakistan addressed critical questions regarding the N.W.F.P. Pre-emption Act, particularly section 23 concerning the requirement for plaintiffs to furnish security. The court concluded that the acceptance of security after the deadline does not constitute an extension of time, emphasizing the importance of adhering to legal timelines to prevent frivolous lawsuits. The ruling reinforced the mandatory nature of the law, asserting that failure to comply with the court's order results in the automatic rejection of the plaint. This case serves as a precedent for future interpretations of procedural compliance in legal proceedings, ensuring that the rights of all parties, particularly the vendee, are protected.... |
| 1973 SLD 528, (1973) 88 ITR 76 | WRIT PETITIONS NOS, 1093 TO 1098 OF 1966 AND 604 O , decided on 28.06.1971 | The case involves a dispute between the petitioner, S.V.M. Sayed Cassim, and the Third Income Tax Officer regarding the jurisdiction of Indian tax authorities over a non-resident incorporated company, S.V.M. Mohamed Jamaludeen & Bros. (Ceylon) Ltd. The petitioner contended that the company was functioning outside Indian jurisdiction and that the notice issued under section 147 of the Income-tax Act was invalid. The court agreed, ruling that the revenue had no jurisdiction to tax the income of a non-resident company and that the notice should be quashed. This case underscores the importance of jurisdiction in taxation and sets a precedent for similar cases involving non-resident entities. Keywords: Income-tax Act, jurisdiction, non-resident, taxation, Madras High Court, writ of prohibition.... |
| 1985 SLD 162, 1985 SCMR 1131 | Civil Appeal No.136 of 1978 , decided on 10.03.1985 | This case revolves around the interpretation of a gift deed under Muhammadan Law and the application of the West Pakistan Land Reforms Regulation. The Supreme Court of Pakistan examined the nature of the transaction between Alam Din and his granddaughters, determining that it fell under 'Hiba-bil-Ewaz' rather than a simple gift. The Court's ruling emphasized the necessity of actual consideration for such a transaction to be valid. It also clarified the legal standing of presumptive heirs in the context of inheritance laws. The decision serves as a significant reference for future cases involving the complexities of land transfers and the nuances of gift classifications in Islamic jurisprudence. Keywords such as 'Hiba-bil-Ewaz', 'land reforms', 'gift deed validity', and 'inheritance law' are critical for legal professionals and scholars in navigating similar cases.... |
| 2018 SLD 2903, 2018 PLJ 225 | C.R. No. 262 of 2016 , decided on 16.10.2017 | In the case of Lieutenant Colonel Saeed Ahmad Awan (R) vs. Fauji Foundation Trust, the Peshawar High Court addressed significant issues surrounding contractual employment and the enforceability of internal policies within private trusts. The petitioner sought a declaration to extend his contract as principal of the Fauji Foundation Model School, arguing that he was entitled to a two-year extension based on a policy letter. However, the court ruled that the relationship between the employee and employer was strictly contractual, lacking statutory backing. The court clarified that rights and obligations arising from such agreements do not confer the legal character necessary to sustain a suit under Section 42 of the Specific Relief Act. The judgment highlighted the principle that matters of master and servant governed by contract do not allow for reinstatement claims unless statutory rules apply. This ruling reinforces the importance of statutory frameworks in employment relations and th... |
| 2009 SLD 1672 = 2009 SCMR 605 | Civil Appeal No.1669 of 2007 , decided on 23.02.2009 | This case revolves around the termination of Mrs. Abida Parveen Channar from her position as a Judicial Magistrate during her probation period. The Supreme Court of Pakistan addressed the legality of the termination, emphasizing the importance of due process and the right to a fair hearing. The Court analyzed the criteria for a probationer's retention in service and highlighted that termination should not occur without a thorough inquiry into allegations of misconduct. The judgment underlines the principles of administrative justice, ensuring that public functionaries exercise their powers with integrity and fairness. This landmark decision reinforces the rights of probationers and the necessity for transparency in judicial processes. Keywords such as 'Judicial Magistrate', 'termination of service', 'due process', 'probation period', and 'administrative justice' are crucial in understanding the implications of this case.... |
| 2002 SLD 535, 2002 PTD 2468, (2002) 86 TAX 99 | Complaints Nos. 1456 and 1457 of 2001 , decided on 29.11.2001 | This case revolves around complaints filed by Khalid Construction Co. (PVT.) LTD. regarding the wealth tax assessments for the property known as Khalid Plaza. The company contested the valuation of the property, arguing that the land belonged to one of its directors, Mr. Khalid Malik, and should not be included in the company's wealth tax calculation. The Federal Tax Ombudsman reviewed the complaints and upheld the previous decisions of the Income-tax Appellate Tribunal, which stated that the value of the land could not be excluded from the property valuation. The Ombudsman advised the complainant to seek a refund for any excess income tax payments made. The decision emphasized the importance of accurate property valuation in wealth tax assessments and clarified that wealth tax could not be levied on two entities for the same property. This case highlights significant aspects of tax law, particularly regarding property ownership and tax liabilities. Key terms include wealth tax assessm... |
| 2019 SLD 2271, 2019 PLJ 101 | C.P No. 618 of 2016 , decided on 05.12.2016 | The case C.P No. 618 of 2016 was heard in the Quetta High Court, involving petitioners who sought to challenge the rejection of their House Building Advance (HBA) applications by the National Accountability Bureau (NAB). The petitioners argued that they were permanent employees entitled to HBA, despite being appointed on a temporary basis. The court emphasized the legal requirements outlined in the General Financial Rules, which stipulate that temporary government servants must complete ten years of continuous service to qualify for HBA. The court's decision highlighted the importance of adhering to these regulations, thereby reinforcing legal compliance within government employment structures. This case serves as a critical reference for employees seeking similar benefits and underscores the necessity of understanding employment classifications within government agencies.... |
| 1990 SLD 556, 1990 SCMR 326 | Criminal Petition for Leave to Appeal No. 245 of 1 , decided on 26.09.1989 | In the case of Tahir Hassan Hashmi vs. The State, the Supreme Court of Pakistan addressed a bail matter concerning a criminal petition for leave to appeal. The petitioner, represented by Advocate Mian Pervaiz Akhtar, sought bail after being accused under sections of the Penal Code for causing injuries to the deceased. The petitioner argued that his actions were less severe compared to others involved. However, the court emphasized that the specifics in the FIR clearly implicated the petitioner, leading to the dismissal of the bail application. This case underscores the judicial scrutiny in bail matters and the importance of FIR details in establishing culpability. Relevant laws included the Criminal Procedure Code and the Penal Code, showcasing the legal framework governing such criminal proceedings. The decision reflects the court's commitment to uphold the rule of law and ensure that bail is granted only when warranted by the circumstances of the case, ultimately reinforcing the lega... |
| 2024 SLD 4108, 2024 PLJ 23 | Crl. Rev. Appln. No. S-36 of 2019 , decided on 26.04.2019 | In the case of Muhammad Ashraf vs. Muhammad Shahid and others, the petitioner, Muhammad Ashraf, challenged the dismissal of his complaint regarding illegal dispossession from his property. The Sindh High Court, presided by Justice Khadim Hussain Tunio, found that the trial court had erred in dismissing the case without proper evaluation of evidence. The court highlighted the importance of a thorough examination of facts, especially when allegations of illegal possession and forgery of documents were involved. The ruling underlined the necessity for a fair trial and the importance of adhering to legal procedures in property disputes. This case emphasizes the legal rights of property owners and the judicial system's role in protecting those rights against unlawful dispossession. The decision reinforces the legal framework established by the Criminal Procedure Code and the Illegal Dispossession Act, ensuring that justice is served in property-related disputes. Keywords: property rights, i... |
| 2003 SLD 2868, 2003 CLD 264 | E.F.As. Nos.323 and 481 of 2001 , decided on 02.10.2002 | This case revolves around the execution of a decree for recovery of loans under the Banking Companies Act and the Civil Procedure Code. The Lahore High Court dealt with the procedural lapses during an auction where the highest bidders withdrew their bids and the court improperly accepted a lower bid in a private auction setting. The ruling emphasizes the importance of following due process in auction proceedings to ensure fairness and legality. The court's decision to annul the sale and allow the appellants time to satisfy the decree highlights the balance between legal procedure and equitable relief. This case serves as a crucial reference for auction and execution proceedings within the banking sector, reinforcing the need for compliance with established legal frameworks.... |
| 2024 SLD 3360 | ITA NO. 2115/LB/2017 , decided on 30.10.2023 | This case, heard by the Appellate Tribunal Inland Revenue in Lahore, addresses significant issues surrounding tax compliance under the Income Tax Ordinance, 2001. The tribunal's ruling emphasizes the critical nature of adhering to tax regulations, particularly in the context of non-disclosure of income. The decision highlights the responsibilities of both the tax authorities and the taxpayers, ensuring that all parties engage in transparent financial practices. The outcome of this case not only affects the parties involved but also sets a vital precedent for future tax-related disputes, encouraging taxpayers to maintain accurate records and comply with tax laws. This case is essential for understanding the complexities of tax law in Pakistan and the implications of failing to comply with the Income Tax Ordinance. Keywords: tax compliance, Income Tax Ordinance, tax regulations, financial transparency, tax disputes.... |
| 1959 SLD 358, 1959 PLD 387 | Civil Appeals Nos. 18-D to 25-D of 1958 , decided on 09.07.1959 | This case involves the Supreme Court of Pakistan's adjudication on a series of civil appeals regarding the acquisition of wakf properties under the East Bengal State Acquisition and Tenancy Act. The appellants challenged the legality of the notifications issued by the Provincial Government, arguing that they violated their constitutional rights to maintain religious institutions as guaranteed by Article 18 of the Constitution of Pakistan (1956). The Court's decision highlighted the importance of protecting religious institutions and the fundamental rights associated with them, as well as the procedural requirements for such acquisitions. The ruling ultimately reinforced the legal framework surrounding wakfs and their protection under law, emphasizing the necessity for government actions to comply with constitutional mandates. The case is significant for its implications on property rights, religious freedoms, and the interpretation of constitutional law in Pakistan.... |
| 2004 SLD 2568, 2004 PLD 182 | Writ Petitions Nos. 14103, 15685 and 16077 of 2003 , decided on 31.12.2003 | In the case of Akhtar Ali and others v. Judge Special Court (Offences in Banks), the Lahore High Court addressed the crucial issue of the transfer of corruption cases under the National Accountability Ordinance, 1999. The court examined the powers granted to the Chairman of the NAB to transfer cases from ordinary courts to accountability courts, highlighting the importance of expediting trials related to corruption. The petitioners, who were accused of embezzling over eighteen million rupees, contended that the transfer was arbitrary and violative of their judicial rights. However, the court upheld the Chairman's authority, emphasizing that the allegations warranted such a transfer. This case reinforces the significance of judicial efficiency in handling corruption cases, aligning with the objectives of the NAB Ordinance, 1999, which aims to combat corruption effectively. Keywords such as National Accountability Bureau, corruption, judicial review, and accountability courts are essenti... |
| 2010 SLD 2303, 2010 PLC 409 | Civil Appeal No.74 of 2007 , decided on 16.01.2009 | In the landmark case of Civil Appeal No.74 of 2007, the Supreme Court of Azad Jammu and Kashmir dealt with the principles of administrative justice and procedural fairness in the context of civil service disciplinary actions. The case arose when Kh. Abdul Razzaq was compulsorily retired after allegations of misconduct were admitted against him. The Service Tribunal, however, set aside the retirement order, highlighting significant procedural violations, including the failure to provide necessary legal documentation and the lack of an opportunity for cross-examination. The Supreme Court upheld the Tribunal's decision, reaffirming the importance of adhering to established legal protocols in disciplinary matters. Keywords such as 'administrative justice', 'disciplinary action', 'procedural fairness', and 'service tribunal' are relevant for SEO optimization in legal discussions surrounding civil service regulations. This case stresses the balance between authority and employee rights, maki... |
| 1987 SLD 415, 1987 SCMR 1136 | Criminal Appeal No. 23-P of 1979 , decided on 14.04.1987 | In the case of Fazal Ghafoor vs. The State, the Supreme Court of Pakistan addressed the grave matter of murder under the Penal Code. The appellant, Fazal Ghafoor, was convicted for the murder of Niamat Ali Shah, a goldsmith, who was shot without provocation while standing outside his shop. The court emphasized the quality of ocular evidence presented during the trial, which included eyewitness accounts from Nauroz Ali and Nizar Ali. The prosecution established that the motive stemmed from the appellant's history of extortion against local shopkeepers. The court determined that the absence of clear motive did not mitigate the culpability of the accused. This case highlights significant legal principles regarding the appreciation of evidence and the implications of motive in homicide cases. The ruling serves as a critical reference for future cases involving similar circumstances, reinforcing the legal stance against wanton acts of violence. Keywords such as 'murder conviction', 'Supreme... |
| 2007 SLD 1742, 2007 PTD 2528 | I.T.A. No. 1226/LB of 2006 , decided on 06.07.2007 | This case revolves around the taxation issues addressed by the Income Tax Appellate Tribunal regarding the assessment year 2001-02. The primary focus was on the validity of the additions made under Section 13 of the Income Tax Ordinance, which were contested by the appellant Department. The tribunal emphasized the need for a thorough examination of procedural compliance, specifically the proper service of notices and the acceptance of wealth statements filed by the assessee in good faith. The decision highlighted that the First Appellate Authority had the discretion to condone delays when sufficient cause was demonstrated. The case also discussed the implications of prior declarations made under the Tax Amnesty Scheme and how they were accepted by the Department without further scrutiny. The tribunal's ruling reaffirmed the principle that technical defects in documentation should not undermine the legitimacy of the claims presented, particularly when no substantial evidence was provide... |
| 2021 SLD 2488, 2021 MLD 1215 | D-2939 of 2019 , decided on 07.12.2020 | This case revolves around the constitutional petition filed by Quratulain Ibrahim Arain against the Government of Sindh and the Dow University of Health Sciences. The petitioner argued that she was unfairly discriminated against when her enrollment in the Masters in Advanced Physical Therapy Program was cancelled due to her failure to complete the required research work within the allowed time frame. The court examined the principles of reasonable classification and discrimination under the Constitution of Pakistan. It concluded that there was no evidence of discrimination as the petitioner did not fulfill the necessary requirements for extension that were afforded to other students. The ruling underscores the importance of adhering to academic policies and the consistent application of standards across all students. The decision was significant in reinforcing the legal frameworks surrounding educational institutions and their governance. It serves as a precedent regarding the treatmen... |
| 2010 SLD 2471, 2010 CLC 1237 | Suit No. 55/93 , decided on 01.01.2010 | This case is a pivotal examination of the application of Islamic Law of Inheritance versus local customs in Hunza State. The petitioners, female heirs of the deceased, sought their rightful share of inheritance from the property of Sangi Khan, who left no male issue. The respondent, claiming inheritance through custom, argued against the petitioners' claims. The Supreme Court of Pakistan had to analyze the historical customs of inheritance in Hunza, where females were traditionally excluded from inheritance rights. The court recognized that while customs have a strong influence, amendments made by rulers had allowed for limited rights for female heirs. This case highlights the evolution of inheritance laws and the necessity for legal systems to adapt to changing societal norms. Keywords: Islamic Law of Inheritance, Hunza State, inheritance rights, legal customs, female heirs, Supreme Court of Pakistan.... |
| 1992 SLD 841, 1992 CLC 1272 | Suit No. 732 of 1986 , decided on 18.02.1990 | In the case at hand, the Sindh High Court adjudicated a suit for the recovery of a loan amount under the Banking Companies (Recovery of Loans) Ordinance. The court highlighted the importance of timely applications for leave to defend, asserting that failure to do so results in immediate liability. The judgment emphasized the critical nature of presenting a plausible defense, as two of the defendants did not appear, leading to a default judgment. The court's decision also addressed the role of the guarantor in the loan agreement, affirming that the plaintiff bank's rights were protected through a mortgage decree. This case underscores the legal principles surrounding loan recovery and the implications of non-compliance with procedural requirements in civil litigation. Keywords: loan recovery, civil procedure, mortgage decree, banking law, legal representation.... |
| 1949 SLD | D-2741 of 2016 , decided on 01.01.2022 | The case presented in this document is emblematic of the complexities faced in legal proceedings. The citation '1949 SLD' references a significant legal precedent. Legal practitioners, including lawyers and advocates, must understand the nuances of the case to effectively represent their clients. As the legal landscape evolves, staying updated on such cases is crucial for ensuring compliance with existing laws and regulations. The implications of this ruling extend beyond this individual case, influencing future legal interpretations and strategies. Therefore, a thorough analysis and understanding of the decision are essential for legal professionals aiming to navigate the intricacies of the law effectively. Keywords such as 'legal proceedings', 'case law', 'lawyers', and 'advocacy' are vital for SEO optimization and ensuring visibility in legal discussions.... |
| 1986 SLD 1106, 1986 PLD 173 | Criminal Appeal No. 10-P of 1985 , decided on 04.12.1985 | This case revolves around the procedural guidelines regarding bail applications in Pakistan's judicial system. It highlights the Supreme Court's firm stance against the practice of having different judges hear successive bail applications for the same accused, as it can lead to conflicting judgments and undermine the judicial process. The court reiterated that the same judge should handle all applications to maintain consistency and integrity in the judicial process. The ruling emphasizes the importance of transparency and accountability in legal representation, particularly the duty of counsel to disclose the status of previous applications. The case serves as a landmark decision in bail jurisprudence, reinforcing key principles that govern the handling of bail applications in Pakistan. It underlines the significance of procedural correctness and the need for judges to adhere to established practices to avoid any appearance of impropriety or bias in the judicial process. This case is ... |
| 2006 SLD 2207 = 2006 CLC 1263 | Civil Revisions Nos.457-D and 458-I of 1991 , decided on 09.03.2006 | In the case of Civil Revisions Nos. 457-D and 458-I of 1991, the Lahore High Court addressed significant legal issues surrounding the jurisdiction of civil courts in matters involving evacuee trust properties. The case stemmed from disputes over properties formerly owned by evacuees, highlighting the application of the Evacuee Trust Properties (Management and Disposal) Act of 1975. The court emphasized the exclusive authority of the Chairman of the Evacuee Trust Board to determine the nature of such properties, thereby reinforcing the legal framework protecting evacuee properties. This case serves as a critical reference for understanding jurisdictional boundaries in property disputes involving evacuees, ensuring that legal practitioners and stakeholders comprehend the implications of the Act on their cases. The decision underscores the importance of adhering to statutory provisions and the role of the Evacuee Trust Board in managing related disputes. Keywords such as 'Evacuee Trust Pr... |
| 1998 SLD 984, 1998 SCMR 2755 | Civil Appeal No. 142 of 1993 , decided on 28.05.1998 | This case revolves around the application of the Punjab Pre-emption Act and the Transfer of Property Act in the context of a pre-emption suit. The appellants sought to establish their superior right of pre-emption over a property that had been sold, arguing that the sale price was misrepresented and that they had a better claim as co-sharers. The case highlights the importance of legal documentation and the timing of transactions in property law. The Supreme Court, while reviewing the case, emphasized the need for clear evidence of ownership and possession in pre-emption claims. The court's ruling reinforces the doctrine that transactions are considered complete at the time of their execution, not merely upon formal registration. This case serves as a significant reference for future pre-emption suits and property rights disputes, offering insights into the interpretation of relevant laws and the judicial process in Pakistan.... |
| 2019 SLD 1510, 2019 MLD 1026 | Writ Petition No. 726 of 2018 , decided on 05.03.2019 | In the case of Writ Petition No. 726 of 2018, Riaz Hanif Rahi challenged the summoning of an annual general meeting by the Pakistan Council of Architects and Town Planners, asserting his right as a member. The Islamabad High Court ruled that the Council does not meet the criteria for being a 'person' under Article 199 of the Constitution, as it does not exercise state functions nor is it under the control of the Federal Government. This decision is significant for understanding the jurisdictional limits concerning statutory bodies in Pakistan, particularly in relation to the function test established by the Supreme Court. The ruling emphasizes the independence of statutory bodies from governmental oversight, which is a crucial aspect of administrative law in Pakistan. Keywords: Islamabad High Court, Pakistan Council of Architects, Writ Petition, Constitutional Jurisdiction, Function Test.... |
| 2006 SLD 3137, (2006) 286 ITR 397 | ... | |
| 1980 SLD 674, 1980 PLD 778 | Writ Petition No. 76 of 1980 , decided on 29.04.1980 | This case revolves around the interpretation of statutes under the Law Reforms Ordinance (XII of 1972) by the Lahore High Court. The petition was filed by Kh. Fakharuddin against Hasinuddin Qureshi and others regarding the transfer of property. The court's decision highlighted the principles of law concerning the retrospective application of new statutes and the survival of rights under repealed laws. It established that unless explicitly stated, the repeal of a law does not affect rights accrued under the prior legislation. The case serves as a significant precedent in understanding the legislative powers and the interpretation of statutes in Pakistan, particularly in relation to property rights and legal appeals.... |
| 2007 SLD 1991, 2007 PLC 617 | Civil Petition No.1215-L of 2005 , decided on 14.02.2006 | In the case of Lt. Col. (R.) Abdul Wajid Malik vs. Government of the Punjab, the Supreme Court of Pakistan deliberated on the legal entitlements of civil servants regarding benefits associated with upgradation of posts. The court concluded that the petitioner, despite his claims for additional allowances and benefits during his tenure as Officer on Special Duty (OSD), had no enforceable legal right to those claims as he was not promoted to a higher grade. The judgment stressed that civil servants cannot claim benefits simply due to the upgradation of their posts without a corresponding promotion. This case highlights critical aspects of civil service law, particularly regarding the rights and privileges of government employees in Pakistan. The decision reinforces the principle that any benefits must be explicitly sanctioned and that claims for additional allowances must be substantiated with relevant legal grounds. This ruling is significant for civil servants seeking clarity on their ... |
| 2018 SLD 2640, 2018 PLD 256 | D-2741 of 2016 , decided on 01.01.2022 | This case revolves around the interpretation and application of the National Accountability Ordinance, 1999, particularly in relation to the alleged corruption and misconduct by public officials. The Sindh High Court had to evaluate the procedures followed during the investigations and the subsequent actions taken against the accused. The ruling underscored the significance of maintaining the rule of law and ensuring that all parties receive a fair trial. Key terms such as accountability, due process, and legal standards were pivotal in shaping the court's decision. The case is significant for future legal interpretations of accountability laws in Pakistan, reinforcing the need for adherence to legal protocols in corruption cases.... |
| 1963 SLD 423, (1963) 49 ITR 471, (1963) 8 TAX 211 | IT REFERRED CASE No. 14 OF 1960 , decided on 29.06.1962 | In the case of Hindustan Aircraft Ltd. v. Commissioner of Income Tax, the Mysore High Court addressed the tax implications of foreign currency transactions arising from business activities. The assessee, Hindustan Aircraft Ltd., was engaged in assembling and overhauling aircraft and received payments in U.S. dollars from foreign clients. Following the devaluation of the Indian rupee, the value of these dollar holdings appreciated, leading the Income Tax Officer to assess the gain as taxable income. The court ruled that the gains were not merely a windfall but were inherently tied to business operations, emphasizing the importance of understanding receipts as part of the business's income. This case underscores the need for clarity in tax law regarding foreign currency transactions and their treatment under the Income Tax Act. The court's decision is pivotal for similar cases where foreign exchange fluctuations impact business income, reinforcing the principle that gains from currency a... |
| 2021 SLD 1729 = 2021 YLR 1963 | H.C.A. No. 116 of 2020 , decided on 05.11.2020 | This case revolves around the Karachi Gymkhana's rules and the legal implications of membership suspension and co-option. The court addressed the legality of the club's actions in rejecting the plaint based on the Civil Procedure Code and the Law Reforms Ordinance. The decision highlights the importance of fair play and adherence to established rules within organizations. It underscores the necessity for clubs to act in the best interest of all members, not just the individuals in authority. The ruling serves as a precedent for similar cases involving club governance and member rights, emphasizing the judicial system's role in safeguarding these rights. With keywords such as 'Karachi Gymkhana', 'membership rights', 'Civil Procedure Code', and 'law reforms', this summary provides insight into the legal landscape surrounding club governance and member participation.... |
| 1998 SLD 637, 1998 SCMR 1096 | Civil Petition No. 594 of 1995 , decided on 02.12.1996 | In the case of Civil Petition No. 594 of 1995, heard by the Supreme Court of Pakistan, the focus was on the legality of a penalty imposed on Noor Din, a Postmaster, for renewing M.V.T. Registration Books without charging the appropriate penalty, resulting in a revenue loss for the government. The key legal question revolved around the interpretation of the grace period provided in the Provincial Tax Rules. The Federal Service Tribunal had found in favor of Noor Din, stating that the grace period included the last day of the month, thus invalidating the penalty. The Supreme Court upheld this decision, emphasizing that the Tribunal's reasoning was sound and that no significant legal question was presented for review. This case highlights the importance of understanding statutory grace periods and the conditions under which penalties can be enforced in public service. Legal practitioners must pay close attention to such interpretations to ensure compliance with administrative regulations.... |
| 1979 SLD 242, 1979 PLD 424 | Constitutional Petitions Nos. 1079 connected with , decided on 26.11.1978 | This case revolves around the interpretation of the Prevention of Gambling Act and its implications on the rights of individuals accused of gambling-related offences. The Sindh High Court addressed the constitutionality of bifurcating cases against different parties involved in gambling activities, focusing on the fairness of the legal process and the application of Article 4 of the Constitution of Pakistan. The court highlighted that while equality before the law is a fundamental principle, reasonable classifications based on the nature of the offence can be made without infringing on constitutional rights. The ruling reinforced the importance of distinguishing between serious offenders, such as operators of gambling dens, and those merely present, affirming that the legal system can treat these groups differently based on the severity of their actions. This case is pivotal in understanding the balance between legal equality and the necessity for differentiated treatment based on the ... |
| 1980 SLD 362, 1980 SCMR 787 | Civil Petition for Special Leave to Appeal No. 316 , decided on 29.03.1980 | In the case of Muhammad Idrees vs. Mst. Shamim Akhtar, the Supreme Court of Pakistan addressed the issue of an ex parte ejectment order against the tenant, Muhammad Idrees. The case revolved around the tenant's failure to appear in court due to alleged difficulties in finding legal representation. The Court scrutinized the tenant's claims and found them lacking in credibility, ultimately dismissing the appeal. This case highlights the critical nature of court appearances and the legal obligations of tenants in eviction proceedings. It serves as a reminder of the consequences of non-appearance and the necessity of providing valid justifications in legal matters. Key legal principles from the Civil Procedure Code and the West Pakistan Urban Rest Restriction Ordinance were applied, underscoring the importance of procedural compliance in eviction cases.... |
| 2021 SLD 1645, 2021 SCMR 1227 | Criminal Petition No. 495 of 2021 , decided on 07.06.2021 | In the case of Syeda Sumera Andleeb vs. The State, the Supreme Court of Pakistan addressed the issue of bail under the Criminal Procedure Code and Penal Code. The petitioner was accused of dishonestly issuing a cheque but maintained that she was merely managing a joint account with her husband, who was a fugitive. The court highlighted the importance of considering the circumstances of the accused, particularly her role as a mother of three children, including a minor. The decision reinforced the principle that the registration of additional cases does not preclude the possibility of bail if the accused is otherwise entitled. The ruling is significant in establishing precedents regarding bail considerations, especially for women and in cases involving financial disputes.... |
| 2004 SLD 1334, 2004 PCRLJ 1089 | Writ Petition No.3432 of 2003 , decided on 13.02.2004 | The case revolves around the constitutional petition filed by Makhdoom Muhammad Javed Hashmi against the order passed by the Chief Commissioner of Islamabad, directing that his trial be conducted in Central Jail Adiala Rawalpindi. The petitioner, a political leader and member of the National Assembly, argued that the Chief Commissioner lacked the jurisdiction to order a jail trial under Section 9(2) of the Criminal Procedure Code, which he claimed was the prerogative of the Provincial Government. The High Court evaluated the constitutional and legal framework governing the jurisdiction of the Chief Commissioner and determined that, under the Islamabad Capital Territory (Administration) Order, 1980, the Chief Commissioner held equivalent powers to that of the Provincial Government. The court also considered the implications of the ongoing political unrest and the law and order issues stemming from the petitioner's supporters gathering at court proceedings. The High Court concluded that ... |
| 2001 SLD 1625, 2001 SCMR 2000 | Civil Petition for Leave to Appeal No.403-L of 199 , decided on 21.03.2000 | In the case of Anne Zahra vs. Tahir Ali Khilji, the Supreme Court of Pakistan addressed significant issues regarding the jurisdiction of Family Courts in matters of custody of minors. The court emphasized that under the West Pakistan Family Courts Act, 1964, Family Courts possess exclusive jurisdiction over custody cases, overriding the provisions of the Guardians and Wards Act, 1890. This ruling is crucial for ensuring that custody disputes are handled effectively within the appropriate legal framework. The court's decision underscores the necessity for clear procedural adherence, particularly in custody matters, to protect the best interests of minors. This case serves as a landmark in family law, establishing precedence for future cases involving jurisdictional disputes in custody matters. The ruling clarifies the relationship between the Family Courts Act and the Guardians and Wards Act, ensuring that custody applications are addressed within the specialized Family Court system, wh... |
| 1989 SLD 2041, 1989 SCMR 2040 | Civil Petition for Leave to Appeal No. 1022 of 198 , decided on 11.06.1989 | This case revolves around the procedural nuances of civil litigation, particularly focusing on the amendment of plaints and written statements under the Civil Procedure Code of 1908. The case originated from a suit for declaration where the trial court allowed the plaintiff to amend their plaint but failed to give the defendants a chance to submit an amended written statement. The High Court subsequently accepted the defendants' appeal, citing errors in the trial court's procedure and remanding the case for correction. The Supreme Court, however, upheld the High Court's decision, emphasizing the importance of procedural fairness and the right of the defendants to respond adequately to the amended plaint. This case underscores the critical balance between procedural integrity and substantive justice in civil litigation, making it a significant reference point for legal practitioners dealing with amendments in civil suits.... |
| 2013 SLD 2116 = 2013 CLD 974 | Civil Appeal No.17-K of 2011 , decided on 27.02.2013 | This case revolves around a dispute between the Industrial Development Bank of Pakistan (IDBP) and its borrower regarding the recovery of loans with respect to interest rates stipulated in their agreements. The Supreme Court of Pakistan addressed the legal implications of the State Bank of Pakistan's circulars, particularly the BCD Circulars, and their binding nature on financial institutions. The court ruled that the State Bank's guidelines do not override the legal agreements made between banks and their clients. The decision clarified that loans amalgamated with a compound interest agreement are enforceable, highlighting the importance of contractual obligations in financial dealings. The ruling is significant for banking law, loan recovery processes, and the regulatory landscape impacting financial institutions in Pakistan. This case serves as a precedent for future disputes involving banking agreements and the interpretation of regulatory directives. Keywords such as 'banking law'... |
| 2000 SLD 1689, 2000 PLC 639 | NOXAR 143 of 1999 , decided on 18.10.1999 | In the case of Syed Mustafa Ali Sard versus the President, Council of the Institute of Chartered Accountants, adjudicated by the Labour Appellate Tribunal, Sindh on October 18, 1999, the main issue centered on the appropriateness and timeliness of filing a grievance petition under the Industrial Relations Ordinance, XXIII of 1969. The appellant, after terminating his service on November 16, 1996, was served a grievance notice but did not file a grievance petition within the prescribed period. Instead, he opted to appeal before the Service Tribunal approximately five months post-termination. This appeal was dismissed by the Service Tribunal due to lack of jurisdiction, as Section 2 A of the Service Tribunals Act, 1973 precluded their authority over disputes involving entities established under federal laws, such as the Chartered Accountants Ordinance, 1961. The appellant then filed a grievance petition under Section 25 A with the Labour Court, which similarly lacked jurisdiction. The Tr... |
| 1972 SLD 820, 1972 PLC 175 | Suit No. 85 of 1967 , decided on 26.05.1970 | In the landmark case of Suit No. 85 of 1967, the Sindh High Court addressed the legal complexities surrounding the appointment and tenure of Mr. Rahim Bux P. Munshi as Chairman of the Central Industrial Court. The plaintiff sought recovery of Rs. 55,092.66 as compensation for his deprivation of emoluments during his tenure. The case revolved around the interpretation of the Industrial Disputes Ordinance, 1959, and the constitutional implications following the enactment of the Constitution of 1962. The court ruled that the plaintiff had been appointed for a minimum of three years, thereby underscoring the binding nature of employment contracts in public service. This case highlights the importance of adhering to established terms of employment and the legal obligations of government entities in employment matters. Key issues included the validity of the appointment, the conditions of service, and the authority of the Central Government post-1962 Constitution, making the case significant... |
| 1981 SLD 1926, (1981) 132 ITR 251 | TAX CASE Nos. 676 TO 678 OF 1975 , decided on 11.10.1979 | This case is significant in the context of the Companies (Profits) Surtax Act, 1964, particularly concerning capital computation and the rectification of assessment errors. The Madras High Court deliberated on whether the ITO had the jurisdiction to rectify the assessment based on apparent errors in the revised returns filed by the English Electric Company. The court observed that the company did not create any reserve to justify the claimed differences, thereby emphasizing the importance of accurate financial reporting and the implications of such discrepancies in tax assessments. The decision reinforces the principle that any claim for capital computation must be backed by proper reserves as per the statutory requirements, which are critical for maintaining transparency and accountability in corporate financial practices. The ruling also highlights the necessity for companies to ensure that their financial statements accurately reflect their financial position, as any inaccuracies ca... |
| 1976 SLD 499 = (1976) 105 ITR 795 | CIVIL APPEAL Nos. 304 TO 307 OF 1976 , decided on 21.07.1976 | This case revolves around the interpretation of clause (a) of section 10(26) of the Income-tax Act, 1961, and its implications on the rights guaranteed under article 14 of the Constitution of India. The Supreme Court of India, in a landmark decision, upheld the validity of the provision, stating that it is not discriminatory. The ruling emphasized the importance of equitable tax legislation and the need for clarity in tax-related matters. The decision is significant as it underscores the balance between legislative intent and constitutional rights. This case is essential for legal practitioners and lawmakers, as it sets a precedent for future cases involving tax legislation and constitutional scrutiny.... |
| 1976 SLD 132 = (1976) 102 ITR 138 | W.A. Nos. 167 TO 170 OF 1972 , decided on 14.03.1975 | The case revolves around the interpretation of section 11 of the Income Tax Act, 1961, which deals with the exemption of income from property held under charitable trusts. The issue arose when the Second Income Tax Officer denied the exemption to M.C.T. Trust, claiming that the trust failed to invest its accumulated income in government securities within the four-month period specified in Form No. 10. The Madras High Court examined the validity of this time limit and concluded that the rule-making authority exceeded its powers by imposing such a requirement. The court ruled that the exemptions provided under the Income Tax Act should not be lost due to the inability to meet an arbitrary time limit, thereby reinforcing the rights of charitable trusts. The judgment is significant in establishing the importance of legislative intent and the protection of substantive rights under tax law.... |
| 2018 SLD 2640, 2018 PLD 256 | D-2741 of 2016 , decided on 01.01.2022 | This case revolves around the accountability of public office holders under the National Accountability Ordinance, 1999. The Sindh High Court addressed the critical issues of integrity and transparency in governance. The court's ruling emphasized the importance of adhering to legal provisions that hold public officials accountable for their actions. The implications of this decision extend beyond the current case, affecting future litigation and the broader discourse on public accountability. Keywords such as 'public accountability', 'governance', and 'integrity in public office' are essential for understanding the case's relevance in ongoing legal discussions.... |
| 1992 SLD 2192, 1992 PLJ 154 | Civil Appeals Nos. 576 and 577 of 1988 , decided on 08.12.1991 | In this pivotal case, the Supreme Court of Pakistan addressed the appeals of S.M. ZAFAR BABAR against the judgment of the Punjab Service Tribunal. The core issue revolved around the regularization of the appellants' service as Additional District and Sessions Judges from their initial ad hoc appointment in 1974. The Court underscored the importance of judicial review in administrative decisions, particularly in cases involving individual hardship. The Tribunal's failure to fully address the merits of the case was deemed a significant legal error, leading to the remand of the case for further consideration. This decision highlights the judiciary's role in ensuring that legal principles are upheld and that individuals receive the benefits of their service, particularly in government employment contexts. The case sets a precedent for similar appeals, reinforcing the necessity for thorough judicial scrutiny in administrative matters.... |
| 1991 SLD 2197, 1991 KLR 247 | C.P. No. 17 of 1981 , decided on 22.04.1991 | In the case of Sui Gas Employees Union vs. Member And Registrar Industry Wise Trade Unions N.I.R.C., the Lahore High Court addressed crucial issues surrounding trade union registration and the cancellation of such registrations under the Industrial Relations Ordinance, 1969. The petitioner, a trade union representing employees of Sui Southern Gas Company, challenged the cancellation of its registration, which was based on allegations of procedural violations regarding elections and compliance with union constitution. The court found that the respondent had failed to conduct a proper inquiry and denied the union its right to a fair hearing. The judgment emphasized the significance of adhering to statutory requirements and maintaining the principles of natural justice. The court's ruling reinstated the union's registration, affirming the necessity of lawful procedures in administrative decisions affecting collective bargaining agents. This case highlights the critical balance between reg... |
| 2002 SLD 2120 = 2002 CLD 391 | Suit No. 1117 and Civil Miscellaneous Application , decided on 20.08.2001 | The case revolves around a dispute between Messrs Prinze (PVT.) Limited and Shahid Saeed Khan concerning construction services and financial claims. The plaintiff, a private limited company, sought to recover Rs. 65,00,000 from the defendant, alleging breach of contract after dissatisfaction with the construction services provided. The plaintiff accused the defendant of attempting to sell his property to evade the decree that might be passed against him. The court's decision to attach the property was grounded in the Civil Procedure Code's provisions aimed at preventing defendants from frustrating the enforcement of judgments. The case highlights critical legal principles regarding property attachment before judgment, the necessity for securing potential financial claims, and the interpretation of a defendant's intent based on their actions prior to and during litigation.... |
| 2012 SLD 707, (2012) 105 TAX 55, 2011 PTD 2760 | D-1337 of 2011 , decided on 08.08.2011 | This case revolves around the imposition of regulatory duties on exported goods under the Customs Act, 1969. The petitioner, SAIFUDDIN, challenged the validity of a regulatory duty imposed on copper and aluminum scrap exports, arguing that the duty was invalid as it was enforced after the contracts for the export were concluded. The court examined the interpretation of various sections of the Customs Act, particularly focusing on sections 18 and 31, and their implications on the timing of goods declarations. The decision underlined the legal principle that once a contract is established, subsequent regulatory changes cannot retroactively impose liabilities on the exporter. This case highlights the critical intersection of contract law and regulatory frameworks in trade, offering vital insights for exporters navigating the complexities of customs regulations. Key terms include 'regulatory duty', 'goods declaration', 'Customs Act', and 'export liability', which are crucial for understand... |
| 2024 SLD 3800, 2024 PLJ 837 | Crl. Rev. No. 67181 of 2023 , decided on 24.10.2023 | In the case of Mansha Ali vs. State, the Lahore High Court reviewed the legality of the physical remand granted to the petitioner under the Criminal Procedure Code and the Anti Terrorism Act. The Court found that the Investigating Officer did not demonstrate adequate progress in the investigation during the extended remand period. The Court highlighted the necessity for judicial oversight in remand proceedings to safeguard the constitutional rights of the accused. This case underscores the critical balance between effective law enforcement and protecting individual liberties, particularly in cases involving serious allegations. The ruling reinforces the requirement for Magistrates to provide detailed reasoning for remand decisions, ensuring that such measures are not applied mechanically but rather with careful consideration of the circumstances and evidence presented. This decision serves as a reminder of the judiciary's role in maintaining checks and balances within the criminal just... |
| 1954 SLD 60, 1954 PLD 402 | Criminal Appeal No 687 of 1951 , decided on 06.06.1952 | In the case of Criminal Appeal No 687 of 1951, the Lahore High Court examined the actions of three police constables—Fida Hussain, Fazal Dad, and Muhammad Rafiq—who were accused of being absent from the Police Lines during a critical inquiry into a robbery case. The court discussed the legal implications of the Police Act, 1861, particularly sections 7, 12, and 29, alongside Rule 16.21 of the Police Rules, 1934. The decision emphasized that the respondents' absence was unjustified and constituted a violation of their duties as police officers. The court ruled that confinement to the Police Lines was not considered punishment but rather a necessary disciplinary measure. The judgment underscored the importance of maintaining discipline within the police force and upheld the authority of the Inspector-General of Police to impose such rules. The final ruling resulted in the conviction of the respondents, reflecting the court's commitment to uphold the law and ensure accountability within t... |
| 2019 SLD 2335, 2019 PLJ 322 | Civil Petition No. 536 of 2015 , decided on 12.04.2018 | In the landmark case of Civil Petition No. 536 of 2015, the Supreme Court of Pakistan addressed the grievances of Dr. Ikramullah Khan, who contested the selection process for the post of Associate Professor in the Weed Science Department at Khyber Pakhtunkhwa Agricultural University. The petitioner argued that he was unjustly overlooked for the position despite holding a Ph.D. in Weed Science and having ten years of experience. The Supreme Court, however, upheld the findings of the university and the Higher Education Commission, which established that the selected candidates possessed the appropriate academic qualifications and experience. The decision emphasized the importance of adhering to established academic standards and evaluation processes, reaffirming the integrity of the selection procedure in higher education institutions. This case highlights the critical intersection of education, law, and the administrative processes governing academic appointments, making it a significan... |
| 2016 SLD 1206, 2016 PTD 2362 | F.E.A. No. 04/LB of 2014 , decided on 18.01.2016 | In the case of F.E.A. No. 04/LB of 2014, the Appellate Tribunal Inland Revenue evaluated the appeal concerning Federal Excise Duty liability under the Federal Excise Act, 2005, and the Sales Tax Act, 1990. The tribunal held that the registered person, engaged in property development, was under a legal obligation to file monthly returns but failed to do so. The tribunal determined that the show-cause notice issued for the recovery of Federal Excise Duty was time-barred, as it was issued beyond the three-year limitation period prescribed by the law. Furthermore, the tribunal ruled that the Federal Excise Duty could not be levied without establishing that services related to land development had been rendered. The decision emphasized the importance of adhering to statutory limitations and the necessity for the department to provide evidence of service provision before levying duties. The appeal was accepted, and the previous orders were set aside, reinforcing the principles of taxation la... |
| 1986 SLD 2577, (1986) 162 ITR 5 | D-2741 of 1972 , decided on 01.01.1986 | This case revolves around the interpretation of the Income-tax Act, 1961, specifically sections dealing with the registration and assessment of firms. The Rajasthan High Court examined the provisions under section 246(c) and section 184(7) regarding the appealability of composite orders made by the Income-tax Officer. The court ruled in favor of the assessee, establishing that the refusal to condone a delay in filing for registration could be challenged in an appeal. The case highlights the importance of procedural fairness in tax assessments and the right of firms to contest their status as registered or unregistered. The decision also cites several precedents to support the argument that the status of a firm significantly affects its tax liabilities, warranting an opportunity for appeal when such status is disputed. The ruling is significant for tax practitioners and firms navigating the complexities of tax law and registration procedures.... |
| 1941 SLD 31, (1941) 9 ITR 332 | In the pivotal case of Kaniram Ganpat Rai v. Commissioner of Income Tax, adjudicated by the Patna High Court, the core issue revolved around the classification of certain debts as bad under the Income-tax Act, 1961. The petitioner, Kaniram Ganpat Rai, asserted that a significant number of debts had defaulted, thereby justifying their write-off for the assessment year 1935-36. However, the Income-tax authorities contested this claim, arguing that the debts had been bad long before and that the petitioner's attempt to write them off was both premature and unsupported by adequate evidence. Upon appeal, the Assistant Commissioner upheld the initial decision of the Income-tax Officer but contested the underlying rationale, leading the Commissioner to reaffirm this stance. The court meticulously examined whether the determination of the debts as bad was a factual question and whether the evidence presented was sufficient to support the authorities' conclusions. Referencing precedents such a... | |
| 2014 SLD 36 = 2014 PLD 122 | Criminal Appeal No. 213 of 2012 with Murder Refere , decided on 07.11.2013 | In the landmark case of Criminal Appeal No. 213 of 2012 with Murder Reference No. 10 of 2012, the Peshawar High Court delivered a significant judgment on November 7, 2013. The appellant, Hazrat Ali Shah, was initially convicted under Section 295-C of the Pakistan Penal Code, 1860, for using derogatory remarks against the Holy Prophet (Peace Be Upon Him) and the Holy Qur'an. The trial, conducted by the Additional Sessions Judge/Izafi Zilla Qazi in Chitral, led to a death sentence, which was challenged on various legal grounds by the defense. The High Court meticulously reviewed the procedural aspects of the trial, highlighting the non-compliance with Section 196 of the Cr.P.C., which mandates that no court shall take cognizance of certain offenses without a complaint made by order of the government or an authorized officer. The absence of such a complaint rendered the proceedings 'coram non judice,' making them illegal and without jurisdiction. Furthermore, the prosecution's case was u... |
| 1987 SLD 780, 1987 SCMR 1943 | Criminal Appeals Nos. 70 and 71 of 1987 , decided on 24.06.1987 | In the significant legal case of Criminal Appeals Nos. 70 and 71 of 1987, the Supreme Court of Pakistan delivered a pivotal decision on June 24, 1987, addressing critical issues of public trust and corruption within government institutions. The appellants, including Sultan Khan, faced severe allegations under Section 409 of the Penal Code (XLV of 1860) and Section 5(2) of the Prevention of Corruption Act (II of 1947), accusing them of criminal breach of trust as public servants. The core of the case revolved around the misappropriation of substantial quantities of food grains from the Government Godown, a matter that not only implicated the defendants but also raised concerns about the integrity of public officials managing government properties. The prosecution presented a robust case, demonstrating beyond a reasonable doubt that the accused, including Sultan Khan and Abdul Naeem, had misused their positions within the Food Department to illicitly divert food grains. The evidence was... |
| 2002 SLD 272, 2002 PTD 1681, (2000) 242 ITR 456 | Tax Cases Nos. 156 of 158 to 1987 , decided on 29.07.1997 | In the pivotal case of Commissioner of Income Tax vs. Kothari Sugars and Chemicals Ltd., adjudicated on July 29, 1997, by the Madras High Court, the primary issue centered on the interpretation of Section 256 of the Income Tax Act, 1961. The contention was whether the amount allocated to the molasses storage fund account could be excluded from taxable income as an allowable deduction. The court, under the judgment of Justices K.A. Thaniakkachalam and K.P. Sivasubramaniam, affirmed the Appellate Tribunal's decision, thereby endorsing the exclusion of such allocations from taxable income. This decision was significantly supported by referencing the precedent set in CIT v. Salem Cooperative Sugar Mills Ltd. (1998) 229 ITR 285 (Mad.), which similarly recognized the legitimacy of such deductions. The ruling has profound implications for tax compliance and financial management within the sugar manufacturing industry, providing clarity and assurance to businesses regarding allowable deduction... |
| 2004 SLD 682 = 2004 CLD 1424 | F.A.O. No.97 of 2000 , decided on 31.05.2004 | In the landmark case of Punjab Small Industries Corporation and 2 others versus Haji Cold Storage and another, the Lahore High Court meticulously examined the application under F.A.O. No.97 of 2000. Heard on May 31, 2004, the case delved into the intricacies of the Banking Companies (Recovery of Loans, Advances, Credits and Finances) Act, 1997, specifically Section 9, and the Punjab Small Industries Corporation Act, 1973. The petitioners challenged the ex parte decree issued by the Banking Court No.1, Lahore, which had granted a substantial amount of Rs.50,00,000 without recorded evidence. The High Court, presided over by Justices CH. Ijaz Ahmad and Mian Hamid Farooq, highlighted the importance of due process and the necessity for courts to base their decisions on documented evidence to uphold justice. The judgment underscored that banking companies must fall within the defined legal framework and that procedural lapses could lead to miscarriages of justice. By setting aside the initia... |
| 2024 SLD 4250 = 2024 CLD 721 | Appeal No.43 of 2019 , decided on 29.08.2023 | In Appeal No.43 of 2019, Darson Securities (Private) Limited challenged a penalty imposed by the Securities and Exchange Commission of Pakistan (SECP) under the SECP Act and Anti Money Laundering and Countering Financing of Terrorism Regulations, 2018. The case, decided on August 29, 2023, involved sections 3, 4(a), 13.6(2) of the 2018 Regulations and sections 40-A and 33 of the SECP Act, XLII of 1997. The hearing took place on May 18, 2023, before Judges Akif Saeed and Abdul Rehman Warraich. Darson Securities, represented by Malik Dilawayz Ahmed, appealed the original penalty of Rs.250,000 imposed for non-compliance with mandatory AML policies. The respondent, represented by Hammad Javed and Muhammad Faisal, maintained that the violations warranted the penalty. The Bench acknowledged the seriousness of money laundering offenses and the necessity for strict adherence to AML laws. However, recognizing the appellant's efforts to rectify compliance issues, the Bench reduced the penalty to... |
| 2022 SLD 342, 2022 MLD 155 | Writ Petition No. 36987 of 2015 | In the landmark case of Tariq Mahmood vs. Vice Chancellor, University of the Punjab, Lahore, the Lahore High Court delivered a pivotal decision on March 2, 2021, under Writ Petition No. 36987 of 2015. The case revolved around the unilateral quashing of the Petitioner's result card by the University, a move that was contested on constitutional grounds. Represented by Arshad Malik Awan, the petitioner argued that the University's action lacked due process and violated natural justice principles. The impugned decision was executed without providing any reasons or explanations, rendering the quashing unjustified and arbitrary. Furthermore, the petitioner highlighted that the University exceeded the stipulated three-year limitation period, referencing Section 199 of the Constitution of Pakistan, 1973, which governs such actions. The defense, presented by Malik Muhammad Awais Khalid, contended that the University acted within its regulatory framework. However, the High Court scrutinized the ... |
| 1994 SLD 364, 1994 PTD 560 | I.T.A. No.6303/LB of 1985-86 , decided on 22.07.1993 | In the case of I.T.A. No.6303/LB of 1985-86, cited as 1994 SLD 364 and 1994 PTD 560, the Income Tax Appellate Tribunal rendered a pivotal decision on July 22, 1993, under the Income Tax Ordinance, 1979. Presided over by Judicial Member Abrar Hussain Naqvi and Accountant Member Inam Ellahi Sheikh, this case addressed the intricacies of penalties imposed for non-compliance with tax notices. The petitioner, an individual assessee, contested a hefty penalty levied by the Income Tax Officer (I.T.O.) under section 110 for failing to respond to a notice under section 65 of the Ordinance for the assessment year 1976-77. Initially, the I.T.O. had imposed a penalty of Rs.2,00,000 citing section 110, which pertains to penalties for non-compliance with notices issued under sections 58 or 61. However, upon appeal, the Commissioner of Income Tax (Appeals) [C.I.T.(A)] scrutinized the applicability of section 110 in this context. The C.I.T.(A) observed that section 110 was not applicable for defaults... |