Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1966 SLD 265, (1966) 61 ITR 146 | CIVIL WRIT No. 1085 OF 1962 , decided on 15.12.1965 | This case revolves around a petition filed under Article 226 of the Constitution of India concerning the reopening of an income tax assessment for a joint Hindu family firm, Messrs. Fateh Chand-Jai Ram Das, who were partners in another firm, Messrs. Ambala Flour Mills. The assessment for the year 1948-49 had been finalized in 1950, but the Income-tax Officer sought to reopen it based on a subsequent assessment of the partnership. The petitioners contended that the reopening was not permissible as the original assessment was concluded before April 1, 1952, which was supported by various Supreme Court decisions. The court acknowledged the conflicting precedents and decided that the matter warranted review by a larger bench, ultimately quashing the Income-tax Officer's orders due to lack of jurisdiction. This case highlights the complexities of tax law, particularly in the context of partnership assessments and the authority of tax officials, making it significant for both legal practitio... |
| 2022 SLD 1510, 2022 PLJ 85 | W.P. No. 64646 of 2020 , decided on 16.09.2021 | This case revolves around the interpretation of the Punjab Rented Premises Act, 2009, particularly Section 13, which addresses issues related to ejectment petitions based on defaults in rent payments. The Lahore High Court heard the case involving petitioner Arif Mehmood against the Additional District Judge and others. The petitioner claimed tenancy rights through an oral agreement, disputing the validity of a rent deed dated 22.2.2017. The court clarified that, without a written agreement, the tenancy defaults to a month-to-month basis, terminable with a 30-day notice. The court ultimately dismissed the petition, affirming the decision of the lower courts. Keywords such as 'ejectment petition', 'Punjab Rented Premises Act', 'month-to-month tenancy', and 'default in rent payment' are relevant for SEO optimization in legal contexts.... |
| 2001 SLD 553, 2001 PTD 3446, (1999) 240 ITR 263 | Tax Cases Nos.1007 and 1008 of 1982 , decided on 21.10.1997 | In the case of G.N. Badami vs. Commissioner of Income Tax, the Madras High Court addressed the tax implications of payments received by an employee under a voluntary separation program. The core issue revolved around whether such payments constituted 'profits in lieu of salary' as defined under the Indian Income Tax Act, 1961, specifically section 17(3)(i). The court found that the amounts received were indeed taxable as salary. The decision clarified the interpretation of 'salary' and 'profits in lieu of salary', reinforcing the notion that any compensation received at the termination of employment is subject to tax. The case highlighted the importance of understanding tax liabilities related to termination compensation, especially in corporate restructuring scenarios. This ruling is significant for employees contemplating voluntary exit packages and underscores the necessity of tax planning in such circumstances.... |
| 2002 SLD 261, 2002 PTD 1631, (2000) 242 ITR 263, (2001) 83 TAX 235, (1999) 80 TAX 282 | Income-tax References Nos. 174 of 1997 and 111 of , decided on 29.11.1999 | In the case of Commissioner of Income Tax vs. Kerala Transport Co, the Kerala High Court addressed crucial issues regarding the right of appeal under the Indian Income Tax Act, 1961. The court highlighted that a right of appeal is a substantive right that becomes vested at the initiation of proceedings. It ruled that the appeal filed on April 26, 1989, was valid despite a change in law effective from April 1, 1989, which restricted the powers of the Commissioner of Income-tax (Appeals) to condone non-payment of admitted tax. The court underscored that the critical date for the exercise of the right of appeal is when the dispute arose, prior to the amendment. This ruling is significant for taxpayers and legal practitioners, as it reaffirms the principle that amendments affecting substantive rights must not be applied retroactively unless explicitly stated. The decision also reinforces the importance of understanding procedural nuances in tax law, particularly in the context of appeals a... |
| 1993 SLD 1141, 1993 PLC 83 | C.P. No. D-131 of 1989 , decided on 27.08.1992 | In the case of ABASIN INTERNATIONAL WORKERS UNION vs. the employer, the Sindh High Court addressed the issue of the maintainability of an appeal against the order of the Registrar of Trade Unions regarding the registration of a trade union. The case highlighted the provisions of the Industrial Relations Ordinance (IRO), particularly sections 10 and 38, which govern the cancellation of trade union registrations and the appeal process. The Court emphasized that only the Registrar has the authority to file a complaint for cancellation, and any appeal against the Registrar's order must be grounded in lawful authority. The ruling reinforces the importance of adhering to procedural mandates in industrial relations law, and clarifies the boundaries of the Tribunal's powers, ensuring that trade unions are protected from arbitrary actions by employers.... |
| 2009 SLD 1057, (2009) 178 TAXMAN 116 | CIVIL APPEAL Nos. 382-383 OF 2009 , decided on 22.01.2009 | In the case of E.K. Lingamurthy v. Settlement Commissioner, the Supreme Court of India addressed the interpretation of Section 158BB of the Income Tax Act, 1961, concerning block assessments and the computation of undisclosed income. The court clarified that brought forward losses and unabsorbed depreciation should be excluded while aggregating total income for the block period. This ruling emphasized the importance of correctly applying tax provisions during assessments, ensuring that taxpayers could set off losses against income assessed in prior years within the block. The decision is significant for tax law as it establishes clearer guidelines for the treatment of undisclosed income and losses in block assessments, impacting future tax litigation.... |
| 2008 SLD 188, 2008 PTD 1962 | Complaint No. 1611 of 2003 , decided on 29.01.2004 | In the case of Messrs MAMA AND SONS vs SECRETARY, REVENUE DIVISION, ISLAMABAD, the Federal Tax Ombudsman, led by JUSTICE (RETD.) SALEEM AKHTAR, addressed allegations of improper tax assessment under the Income Tax Ordinance, 1979. The complainant's income was assessed ex parte, leading to a significant tax demand without due process. The Ombudsman determined that the assessment was arbitrary, lacking substantiation, and directed a reassessment. This case highlights the importance of fair administrative processes in tax assessments, reinforcing the need for transparency and accountability within tax authorities. By acknowledging the need for discipline among officials, the Ombudsman aims to improve public confidence in the taxation system, ensuring that similar issues do not arise in the future. The case emphasizes the significance of upholding taxpayers' rights while also promoting an efficient tax administration.... |
| 1999 SLD 585, 1999 PTD 3901, (1999) 79 TAX 62 | I.T.A. No. 38/KB of 1998-99 , decided on 01.12.1998 | This case revolves around the reopening of an income tax assessment under the Income Tax Ordinance, 1979, specifically sections 65 and 62. The appellant, a private limited company involved in construction, faced disputes over the alleged suppression of receipts leading to a reassessment of income. The Appellate Tribunal scrutinized the procedural validity of the reopening, emphasizing that the Assessing Officer relied on incorrect information derived from wealth tax assessments. The Tribunal underscored the principle that previously available information cannot justify the reopening of an assessment, labeling the actions of the Assessing Officer as an overreach of jurisdiction. This ruling reinforces the significance of adhering to proper legal protocols in tax assessments and highlights the importance of accurate information in tax disputes, making it a pivotal reference for similar future cases.... |
| 1987 SLD 2800, (1987) 163 ITR 145 | D-2741 of 2016 , decided on 01.01.1987 | In the case of Commissioner of Income Tax v. Chickanna Silk House, the Madras High Court addressed the issue of penalties under section 271(1)(c) of the Income-tax Act, 1961, concerning the concealment of income by the assessee. The case revolved around the assessment year 1964-65, where the Income Tax Officer (ITO) discovered cash credits amounting to Rs. 80,000 in the names of four alleged creditors. The ITO questioned the genuineness of these credits and found evidence suggesting that the accounts provided by the assessee were fabricated. Despite the assessee's claims of the existence of these creditors and their capacity to lend money, the investigation revealed significant discrepancies, including the absence of any actual business operations by these creditors. The Tribunal initially sided with the assessee, arguing that sufficient evidence had been provided to discharge the burden of proof regarding the existence of the creditors. However, the High Court found that the Tribunal ... |
| 1973 SLD 610 = (1973) 91 ITR 501 | IT REFERENCE No. 24 OF 1971 , decided on 02.08.1972 | The case of Commissioner of Income Tax v. Saraswati Industrial Syndicate Ltd. addresses the tax implications of sales tax collected by a business. The Punjab High Court examined whether the amount of sales tax collected by the assessee constituted a taxable trading receipt under Section 28(i) of the Income-tax Act, 1961. The court emphasized that even when the amount of sales tax is shown separately, it remains part of the total consideration for the goods sold. The judgment reiterates the principle that the seller's liability to pay sales tax does not alter the legal character of the transaction. This case is particularly relevant for businesses navigating tax obligations related to sales tax and highlights the importance of correctly classifying receipts in financial records. Tax professionals should take note of the court's interpretation of 'trading receipts' and the implications for compliance with income tax regulations. This ruling serves as a precedent for future cases involvin... |
| 2007 SLD 3307, 2007 PLJ 358 | Human Rights Case No. 5091 of 2006 , decided on 20.10.2006 | This case involves the Supreme Court of Pakistan's decision regarding the illegal detention of 18 individuals, including minors, by brick kiln owners. The court addressed the inadequacies of the Bonded Labour System (Abolition) Act of 1992 in protecting fundamental rights. The court ordered the police to recover the detained individuals, leading to their successful retrieval. The decision underscored the necessity for more stringent laws to combat bonded labor practices and called for a review of existing legislation to better safeguard laborers' rights. The ruling also highlighted the importance of accountability and regular monitoring of labor conditions in brick kilns across the provinces, aiming to eliminate illegal detention and exploitation of workers. The court's proactive stance aims to ensure that such violations do not recur, advocating for the welfare of laborers and the enforcement of their rights under the constitution.... |
| 2010 SLD 1609, 2010 YLR 751 | Criminal Miscellaneous No. 70/B of 2009 , decided on 23.02.2009 | This case involves Muhammad Asim, who sought bail following an FIR filed under sections 337-F(v), 337-A(i), 337-L(ii), 148, and 149 of the Pakistan Penal Code. The Lahore High Court, presided over by Justice Saif-ur-Rehman, analyzed the circumstances surrounding the case, including the injuries sustained by both the petitioner and the co-accused. The court noted that the injuries recorded in the medico-legal certificate were genuine and not fabricated. The decision to grant bail was based on the need for further inquiry into the matter, indicating that the court found merit in the petitioner's argument citing the rule of consistency, as other co-accused were already on bail. The ruling highlights the importance of evidence in determining the aggressor in conflicts, aiming to ensure fair legal proceedings. This case emphasizes the court's commitment to upholding justice and the legal rights of individuals involved in criminal proceedings.... |
| 1993 SLD 347, 1993 PTD 1270, (1993) 199 ITR 642 | Matter No. 5668 of 1988 , decided on 11.07.1991 | This case revolves around the valuation of unquoted shares of an investment company for wealth tax purposes, specifically under the Wealth Tax Act of 1957. The Calcutta High Court examined the principles defined in the Central Board of Direct Taxes Circular No. 332-A dated March 31, 1982, which provides guidelines for evaluating such assets. The court focused on the importance of profit-earning capacity in determining share value, emphasizing that provisions for pension and gratuity, when valued actuarially, must be deducted in calculating maintainable profits. The ruling highlights the legal framework governing wealth tax assessments and the methodologies applicable for investment companies, ensuring that accurate financial assessments reflect the true economic standing of the entities involved. This case is significant for tax professionals, accountants, and legal practitioners dealing with wealth tax evaluations and corporate financial assessments. Key terms include Wealth Tax Act, ... |
| 2022 SLD 873 = 2022 MLD 731 | Writ Petition No. 32224 of 2015 , decided on 10.01.2022 | In the case of Samia Anwar and Another vs. Nasir Hussain and Others, the Lahore High Court dealt with a family law dispute concerning maintenance and dowry articles under the Family Courts Act, 1964. The petitioners claimed that the respondent had behaved cruelly, leading to their separation and had refused to provide maintenance for their minor child. The Family Court had awarded Rs.7000/- per month for both the wife and child, which was upheld by the High Court. This case highlights the exclusive jurisdiction of Family Courts in maintenance matters and the importance of considering the financial status of the parties involved. It also emphasizes the rights of women and children in family law disputes, ensuring that they receive fair maintenance despite the challenges posed by the circumstances of separation. The court's decision reinforces the legal framework that supports the welfare of families and the need for equitable solutions in family disputes.... |
| 1969 SLD 252, 1969 SCMR 178 | Civil Appeal No. 31 of 1968 , decided on 04.12.1968 | This case revolves around an election dispute for the position of Chairman of the Town Committee in Muzaffargarh, Pakistan. The primary issue was the validity of two disputed votes that led to a confusing electoral outcome. The appellant, Muhammad Anwar Qamar, claimed that the election process was compromised by the actions of the Presiding Officer, impacting the secrecy of the ballot. The Supreme Court found that the High Court exceeded its authority by determining the election outcome instead of allowing the Election Tribunal to resolve the matter. The Court's decision highlighted the importance of adhering to legal protocols in election disputes, ensuring that both parties have the opportunity to contest the findings regarding the validity of votes. Keywords include election dispute, Supreme Court of Pakistan, jurisdiction, ballot secrecy, election tribunal.... |
| 2020 SLD 2021, 2020 PTD 1843, 2021 PTCL 324, (2021) 124 TAX 479 | Customs Reference No. 16 of 2015 , decided on 09.09.2020 | In the case of Customs Reference No. 16 of 2015, the Islamabad High Court addressed the legal complexities surrounding the confiscation of gold alleged to be smuggled. The case revolved around Muhammad Zubair's claim of lawful import under the Entrustment Scheme, countered by the Customs authorities' assertions of smuggling violations. The Court analyzed the validity of the import documents and the circumstances of the seizure, ultimately concluding that the gold in question was indeed smuggled. This case underscores the stringent regulations governing the import and export of precious metals in Pakistan, as stipulated in the Customs Act and the Imports and Exports (Control) Act. Legal practitioners should note the emphasis on the necessity of valid documentation and compliance with procedural requirements to avoid severe penalties associated with smuggling. The decision serves as a crucial reference for future cases involving customs violations, highlighting the importance of adhering... |
| 2001 SLD 1447, 2001 PTD 1877, (2000) 243 ITR 271 | Tax Cases Nos.841 and 842 of 1988 , decided on 06.10.1999 | In the landmark case decided by the Madras High Court, the court addressed the interpretation of the term 'business' under the Wealth Tax Act, 1957. The case revolved around the assessment of additional wealth tax on agricultural lands owned by K. Vijayakumar, which were situated within eight kilometers of Coimbatore's municipal limits. The assessee operated a ginning factory and a cotton press on the same land and sought exemption from additional wealth tax on the grounds that these lands were used for business purposes. The court ruled in favor of the assessee, affirming that agricultural activities can indeed be classified as business when conducted with a profit motive. This decision reinforces the understanding of agricultural operations in the context of taxation, emphasizing the importance of profit-driven activities in determining business status. The ruling provides significant insights into wealth tax exemptions for agricultural lands and could impact future interpretations o... |
| 2017 SLD 1429 = 2017 CLD 636 | Appeal No. 07 of 2016 , decided on 08.03.2016 | This case revolves around the appeal filed by MUJEEB-UR-REHMAN and other directors of Saleem Sugar Mills Limited against the penalties imposed by the Securities and Exchange Commission of Pakistan. The Commission found that the directors submitted a revival plan which was misleading and based on unrealistic assumptions, failing to adequately disclose the company's financial condition. The revival plan aimed to prevent the winding up of the company but was found lacking in due diligence and accuracy. Legal provisions under the Companies Ordinance, 1984, particularly sections 309, 468, and 492, were invoked, emphasizing the importance of corporate governance and accountability. The decision underscores the consequences of corporate misrepresentation and the imperative for directors to act with integrity and transparency in their financial disclosures. The ruling not only penalizes the directors involved but also serves as a cautionary tale for other corporate entities, highlighting the n... |
| 1986 SLD 9, 1986 PTD 42, (1986) 53 TAX 44 | I. T. C. No. 17 of 1976 , decided on 21.08.1985 | In the case of I. T. C. No. 17 of 1976, the Sindh High Court addressed a significant issue regarding the allocation of super-tax among partners of a firm under the Income Tax Act, 1922. The pivotal question was whether the total super-tax should be allocated based on each partner's profit-sharing capacity as opposed to the specific guidelines established in section 16(1)(b) of the Act. The court, led by Judges NAIMUDDIN and IBADAT YAR KHAN, ruled in favor of the profit-sharing approach, emphasizing that partners should receive their share of the super-tax in accordance with their respective interests in the firm's profits. This decision not only reaffirmed earlier judgments but also clarified the interpretation of the Income Tax Act concerning partnership taxation. The ruling is critical for legal practitioners and firms navigating tax obligations, ensuring a fair assessment of tax liabilities based on actual profit distribution. Legal representatives, including Miss Nuzhat Alvi, suppo... |
| 2012 SLD 1349, (2012) 105 TAX 255, 2012 PTD 708 | F.A.O. No.82 and S.A.O. No.26 of 2001 , decided on 12.10.2011 | This case revolves around the interpretation and application of the Central Excise Act, particularly concerning the determination of excise duty on cement. The Peshawar High Court addressed the issues raised by the Collector of Sales Tax regarding the compliance of Lucky Cement Limited with the statutory requirements for indicating retail prices. The court scrutinized the responsibilities of manufacturers to ensure that pricing information is clearly communicated to consumers, reflecting the legal standards set forth in the Central Excise Act of 1944. The court's decision emphasizes the accountability of the appellate tribunal in accurately applying the law and considering the facts presented, thereby ensuring that tax obligations are fulfilled transparently and fairly. The ruling serves as a precedent in cases involving excise duty assessments, reinforcing the principles of clarity and public accountability in the pricing of goods. This case is significant for legal practitioners and ... |
| 2019 SLD 2 = 2019 LHC 1 | Election Petition No. 16 of 2018 , decided on 10.01.2019 | This case revolves around the election petition filed by Bilal Aslam challenging the election of Naseer Ahmad as a member of the Provincial Assembly of Punjab. The petitioner alleged various irregularities, including illegibility of Form 45, illegal counting of votes, and undue influence by the respondent during the voting process. The Lahore High Court, presided over by Justice Ch. Muhammad Iqbal, scrutinized the petition and found it lacking in compliance with the legal requirements set forth in the Elections Act, 2017, and the Civil Procedure Code. The court underscored that election petitions must contain detailed particulars of any alleged corrupt practices and be verified on oath. Failure to meet these criteria rendered the petition invalid, leading to its dismissal. This case highlights the stringent standards applied in electoral disputes and the necessity for petitioners to provide substantive evidence to support their claims.... |
| 1975 SLD 295, 1975 SCMR 401 | Civil Appeal No. 39 of 1972 , decided on 28.03.1974 | In the landmark case of Mst. Jehan Ara Begum vs. Bashir Ahmad and Others, the Supreme Court of Pakistan addressed critical issues regarding the Displaced Persons (Compensation and Rehabilitation) Act, particularly focusing on the appeals process and the authority of Settlement authorities post the deletion of Rule 7 pertaining to Permanent Transfer Deeds. The Court's decision emphasized that appeals must be filed within stipulated timeframes, and any claims of fraud must be pursued through civil litigation rather than administrative avenues. This case serves as a significant reference point for legal practitioners involved in property disputes, especially those involving displaced persons, and highlights the judicial interpretation of limitation periods, thereby reinforcing the need for timely legal action. The ruling has broader implications for property law and administrative justice in Pakistan, making it essential reading for advocates and legal scholars alike.... |
| 2005 SLD 1254, 2005 SCMR 961 | Civil Petition No. 2936 L of 2003 , decided on 10.02.2004 | In the case of Muhammad Ilyas vs. Bahauddin Zakariya University, the Supreme Court of Pakistan addressed the issue of academic regulations regarding the minimum CGPA required for promotion within a university program. The petitioner, Muhammad Ilyas, had his name struck off the university roll after failing to achieve the necessary CGPA of 2.00 in his third semester. The Court reiterated that university regulations should be interpreted by the university itself, and interference by the courts is limited to cases where grave injustice is demonstrated. The decision underscores the importance of adhering to academic standards and the authority of university administrations in managing their internal affairs. This ruling highlights the balance between educational regulations and the rights of students, emphasizing that the courts will support university governance unless there is clear evidence of unfair treatment. Keywords: academic regulations, CGPA, Supreme Court of Pakistan, university ... |
| 2011 SLD 2228, 2011 PLD 132 | Suit No. 1513 of 2009 , decided on 15.12.2010 | In the case of Suit No. 1513 of 2009, the Sindh High Court addressed a dispute between Rabbiya Associates, the plaintiff, and Zong (China Mobile) along with several defendants regarding the installation of mobile antennas on the rooftop of a building named Safari Blessing in Karachi. The plaintiff claimed ownership of the rooftop and sought an injunction to prevent the installation of antennas, arguing that it would harm the residents' health. However, the court found that the plaintiff did not provide sufficient evidence to support its claims and emphasized the need for compliance with existing regulations. The court's decision highlighted the balance between private property rights and public health considerations, a crucial aspect in cases involving telecommunications infrastructure. The ruling underscores the significance of thorough inspections and adherence to safety regulations before the installation of cellular towers, reflecting a growing concern for environmental and health ... |
| 1979 SLD 27, (1979) 40 TAX 51 | Tax Case No. 69 of 1971 , decided on 02.08.1976 | This case revolves around the valuation of shares transferred as gifts under the Indian Gift Tax Act, 1958. The late Smt. Moonghibai Goenka transferred shares to trusts established for her grandchildren, claiming a specific value for tax purposes. The Gift Tax Officer challenged this valuation, and the matter escalated through various appeals, ultimately reaching the High Court. The Tribunal's decision to accept a lower value determined by arbitrators was contested by the department, leading to a significant legal question regarding the Tribunal's jurisdiction. The High Court found that the Tribunal exceeded its authority by accepting a valuation not claimed by the assessee, thereby highlighting critical aspects of tax law and judicial procedure. This case underscores the complexities of tax assessments related to gifts, the importance of accurate valuation, and the procedural requirements for appeals in tax law, making it a notable reference in the field of tax litigation.... |
| 2014 SLD 1891, (2014) 368 ITR 720 | Civil Appeal Nos. 3461,3463,3465 & 3466 of 2010, 8 , decided on 10.09.2014 | This case revolves around the appeals filed by the Commissioner of Income Tax challenging the judgments made by the High Court. The Supreme Court examined the legal precedents cited, particularly focusing on the case of Tata Iron and Steel Co. Ltd. v. State of Bihar, which established important principles regarding tax law interpretation. The court's decision to dismiss the appeals underscores the importance of adhering to established legal precedents and the High Court's correct interpretation of these laws. The ruling serves as a significant reference point for future tax-related cases, highlighting the necessity for clarity in the application of tax laws and the implications of judicial decisions on tax assessments. This case contributes to the broader discourse on tax law, emphasizing the need for consistent application of legal principles across similar cases. Legal practitioners and scholars will find this case relevant for understanding the interplay between judicial interpretat... |
| 1992 SLD 1152, 1992 PLC 1160 | KAR-31 of 1990 , decided on 06.08.1990 | This case revolves around the unfair dismissal of ISRARUL HAQUE, a workman and trustee on the Works Council of Messrs MIDWAY HOUSE (PVT.) LIMITED, following allegations of misconduct. Despite being charge-sheeted for altercation and rowdy behavior, the inquiry process lacked fairness and transparency, as crucial witnesses were not examined, and the inquiry officer's impartiality was questioned. The Labour Appellate Tribunal ruled in favor of the appellant, emphasizing the need for fair inquiry processes in industrial relations. The case underscores the significance of protecting workers' rights and ensuring that dismissal decisions are based on substantial evidence and fair procedures, aligning with the principles of the Industrial Relations Ordinance. The decision serves as a precedent for similar cases, reinforcing the legal framework that governs employee rights and employer responsibilities.... |
| 2023 SLD 2236, 2023 YLR 2497 | Criminal Miscellaneous No. 1369-B of 2023 , decided on 10.07.2023 | In the case of SHEER MUHAMMAD vs. The STATE, the Lahore High Court addressed serious allegations against the petitioner, who was accused of terrorism-related offenses under the Anti Terrorism Act and possession of explosive substances. The court meticulously analyzed the evidence, or lack thereof, presented during the investigation. Notably, the petitioner had no prior criminal history, and crucially, the evidence did not substantiate the claims of membership in a proscribed organization. The court highlighted the importance of protecting the rights of juveniles within the legal framework, especially in cases involving serious allegations. Given the circumstances, including the prolonged detention without a trial and the absence of any incriminating evidence, the court determined that the petitioner deserved bail. This case underscores the critical balance the judiciary must maintain between ensuring public safety and upholding individual rights, particularly for juvenile defendants. T... |
| 1985 SLD 1147, (1985) 154 ITR 660 | D.B. IT CASE No. 26 OF 1985 , decided on 15.04.1985 | This case revolves around the interpretation of sections of the Income-tax Act, 1961 related to the registration of firms and the distribution of income among partners. The Rajasthan High Court examined the implications of sections 184(7), 185(5), and 186(1) concerning the continuation of a firm's registration after it had already been granted. The court emphasized that once a firm is registered, it cannot be refused registration for the same assessment year based on income non-disclosure. Additionally, it was established that any undisclosed income should be divided among partners in accordance with the partnership agreement. The decision reinforces the principles of firm registration and income computation under tax laws, making it a significant reference for future cases involving similar legal questions.... |
| 2009 SLD 1841, 2009 CLD 226 | First Appeal No.53 of 2007 , decided on 07.11.2008 | In the case of FIRST WOMEN BANK LTD. vs. Mrs. AFIFA IFTIKHAR and 2 others, the Sindh High Court addressed significant issues regarding the liability of guarantors under a financial recovery context. The case revolved around the enforcement of a guarantee agreement related to a loan facility provided to the principal debtor, Mrs. Afifa Iftikhar. The court examined the implications of the Financial Institutions (Recovery of Finances) Ordinance, the Contract Act, and the Limitation Act in determining the legal standing of the bank's claim against the guarantors after the principal debtor defaulted. It was established that the guarantors' liability commenced upon the demand for payment made by the bank, and the limitation period was calculated from that point. The judgment highlighted the enforceability of guarantees despite the principal debtor's defenses based on limitation, thereby reinforcing the creditor's rights in financial transactions. This case serves as a critical reference for ... |
| 2016 SLD 2385, 2016 PLD 586 | D-2703 of 2016 , decided on 31.05.2016 | In the case of D-2703 of 2016 heard by the Sindh High Court, the court addressed significant constitutional questions regarding the rights of independent candidates to join political parties post-election. The petitioners challenged Rule 42(A) of the Sindh Local Councils (Elections) Rules, 2015, arguing it infringed upon their statutory rights under Section 33 of the Sindh Local Government Act, 2013. The court found that the subordinate legislation could not restrict the fundamental rights provided by the parent statute and declared the rule to be without legal effect. This landmark ruling reinforces the principle that statutory rights cannot be curtailed by subordinate legislation, ensuring political representation for independent candidates. This case is critical for understanding the legal framework governing local government elections in Sindh and the rights of elected representatives. Keywords: Sindh Local Government Act, independent candidates, political party rights, legal repre... |
| 2012 SLD 3309, (2012) 345 ITR 91 | WRIT PETITION (L) No. 2784 OF 2011 , decided on 24.01.2012 | In the case of Sitara Diamond P. Ltd. vs. Deputy Commissioner of Income Tax, the Bombay High Court addressed the validity of a reopening notice issued under Section 148 of the Income Tax Act, 1961 for the assessment year 2005-06. The assessee claimed exemption under Section 10A for manufacturing jewellery in a Special Economic Zone, which was initially allowed by the Assessing Officer. However, the reopening was based on findings from a later assessment year (2007-08) where it was claimed that the assessee merely acted as a facilitator. The court emphasized that without a failure to disclose material facts, the reopening was not justified. This ruling reinforces the importance of accurate assessment procedures and the need for clear disclosures by taxpayers, especially in matters involving exemptions under tax laws. The decision is significant for businesses operating in special economic zones and highlights the need for thorough documentation and compliance with tax regulations.... |
| 1974 SLD 315, (1975) 31 TAX 253, (1970) 75 ITR 40, 1973 PTD 124 | I. T. Reference No. 14 of 1967 , decided on 29.01.1969 | This case revolves around the imposition of a penalty under section 28(1)(c) of the Income Tax Act, 1922. The key issue was whether the findings from assessment proceedings could justify a penalty for concealment of income. The assessee, Azad Bharat Finance Company, had provided fixed deposits as security for overdraft facilities, which the tax authorities deemed undisclosed income. However, the Tribunal found that there was no mens rea established by the department to warrant the penalty. The court highlighted the importance of the burden of proof lying with the department to show that the assessee had consciously concealed income. Ultimately, the decision favored the assessee, reinforcing the principle that penalties require clear evidence of deliberate wrongdoing. This case serves as a significant reference point for income tax law and the standards required for imposing penalties for concealment of income.... |
| 1986 SLD 1200, 1986 SCMR 1467 | Civil Petition No. 343 of 1980 , decided on 11.08.1981 | This case involves a dispute regarding land allotments in Pakistan, focusing on the application of compromise agreements in judicial decisions. The Supreme Court ruled against the petitioners, emphasizing the importance of adhering to previous settlements. The case highlights the principles of finality in legal agreements and the limitations on reopening settled matters. Keywords include 'land allotment', 'legal compromise', 'Supreme Court of Pakistan', 'judicial decisions', and 'land rights'. The ruling serves as a precedent for similar cases, underscoring the necessity for parties to consider all aspects before entering into a compromise. It is essential for legal practitioners to understand these principles when handling cases involving settlements.... |
| 1995 SLD 152, 1995 CLC 413 | Writ Petition No. 886 of 1993 , decided on 17.04.1994 | The case revolves around the exemption from customs duties and sales tax for machinery imported by SHAH JEWANA TEXTILE MILLS LTD. Following a devastating fire at the Karachi Port, where the machinery was destroyed prior to clearance, the petitioner sought exemption under Notification No. S.R.O. 484(1)/92. The Lahore High Court, presided by Judge MALIK MUHAMMAD QAYYUM, ruled in favor of the petitioner, emphasizing the importance of the circumstances surrounding the import and the legal provisions that facilitated such exemptions. The judgment underscores the significance of clear governmental directives and the legal framework that supports the establishment of new industrial units in rural areas. This case highlights the intersection of customs and tax laws with industrial development policies, reinforcing the need for legal clarity in exemptions for new businesses. Keywords such as 'customs duty exemption', 'sales tax exemption', and 'textile industry legal framework' are essential fo... |
| 1975 SLD 561, (1975) 98 ITR 167 | CIVIL APPEAL Nos. 1353 OF 1970 AND 1784-1785 OF 19 , decided on 31.10.1974 | In the landmark case of Challapalli Sugars Ltd. v. Commissioner of Income-tax, the Supreme Court of India addressed the crucial issue of whether interest paid on borrowed capital before the commencement of production should be included in the actual cost of plant and machinery for the purposes of depreciation and development rebate under the Income-tax Act, 1961. The Court's ruling emphasized the importance of following accepted accounting principles, which dictate that all expenditures necessary to bring an asset into existence should be included in its cost. This case highlights the intersection of tax law and accounting practices, providing clarity on the treatment of interest expenses during the construction phase. The decision is significant for businesses reliant on loans for capital projects, as it affirms the ability to capitalize interest costs, thus impacting their taxable income and financial reporting. The ruling has implications for future tax assessments and the interpret... |
| 1966 SLD 273 = (1966) 62 ITR 162 | MISC. CIVIL CASE No. 51 OF 1964 , decided on 03.05.1966 | This case involves the Central India Insurance Co. Ltd challenging the decision of the Income-tax Officer regarding the allowance of a provision for bad and doubtful debts. The main issue was whether the company could claim an expenditure that was not included in the profits disclosed by its annual accounts. The High Court held that since the Rs. 25,000 provision was not debited to the profit and loss account, it could not be allowed as an expense. This ruling emphasizes the importance of adhering to the prescribed accounting practices and the implications of the Income-tax Act, particularly sections regarding insurance business. The decision clarifies the conditions under which insurance companies can claim expenditures and sets a precedent for future cases involving similar claims. Keywords such as 'Income-tax Act', 'Insurance business', 'Provision for doubtful debts', and 'Tax computation' are relevant for understanding the broader implications of this case.... |
| 2003 SLD 634 = 2003 SCMR 1372 | This case revolves around the promotion rights of Raja Muhammad Ajaib, who served as Director Accounts in WAPDA. Despite being recommended for promotion before his retirement, he was overlooked while others were promoted retroactively. The Supreme Court of Pakistan, presided by Justices Mian Muhammad Ajmal and Muhammad Nawaz Abbasi, took into consideration the allegations of discrimination against the petitioner. The case highlights critical issues in public service promotions, emphasizing the need for equitable treatment of civil servants. The decision to grant leave for appeal indicates the Court's recognition of the potential injustices in the promotion practices within government entities. This judgment could have implications for future cases related to civil service promotions and the rights of retired employees. It reinforces the principles of fairness and equality in public administration, which are vital in maintaining trust in government institutions.... | |
| 2015 SLD 1017, 2015 YLR 2562 | R.F.A. No. 128 of 2011 , decided on 08.10.2013 | In the case of R.F.A. No. 128 of 2011, the Lahore High Court addressed issues related to specific performance of a contract under the Contract Act, 1872 and the Specific Relief Act, 1877. The appeal was filed by the plaintiff Taj Deen against the dismissal of his suit for specific performance by the Senior Civil Judge, Kasur. The main contention revolved around whether time was of the essence in the contract to transfer immovable property. The trial court had ruled that the plaintiff failed to perform his part of the contract, thereby forfeiting his advance money. However, the High Court found that the trial court's judgment was not substantiated by the evidence presented, as there was no explicit mention in the contract that time was of the essence. The High Court emphasized that for time to be deemed essential, the intention of both parties must be clear from the contract itself. The court also noted that the defendants failed to produce adequate evidence regarding their presence bef... |
| 2008 SLD 1633, 2008 SCMR 572 | Civil Appeals Nos.1920 and 1921 of 2006 , decided on 14.12.2007 | In this pivotal case involving land acquisition, the Supreme Court of Pakistan evaluated the prolonged delay in determining compensation for land acquired for public use under the Land Acquisition Act of 1894. The court emphasized the importance of timely compensation and the necessity for authorities to justify any significant delay. The land in question was acquired in 1985, but compensation was not announced until 2000, raising concerns about the rights of landowners. The court's decision reinforced the need for fair compensation reflective of the land's market value, considering factors such as location and commercial potential. This case highlights critical issues in land acquisition practices and the legal obligations of governmental entities to uphold the rights of citizens, making it a significant reference point for future cases. Keywords such as 'land acquisition compensation', 'Supreme Court decisions', and 'property rights' are essential for understanding the implications o... |
| 2011 SLD 2047, 2011 YLR 255 | Criminal Miscellaneous Application No. S-314 of 20 , decided on 16.08.2010 | In the case of Criminal Miscellaneous Application No. S-314 of 2010, the Sindh High Court addressed the referral of a case to a Special Court under the Offences in Respect of Banks (Special Courts) Ordinance, 1984. The applicant, Nasir Ali Jatt, challenged the Magistrate's decision to refer the case, arguing that the allegations of cheating and other offences did not relate to banking activities as defined in the law. The court critically analyzed the legal basis for the referral, determining that the allegations were part of a private dispute unrelated to the bank's operations. The court's ruling underscored the importance of adhering to legal definitions and ensuring that cases are tried in the appropriate forums. This case highlights significant aspects of the law regarding banking offences and the jurisdiction of Special Courts, making it relevant for lawyers, legal scholars, and practitioners in the field of criminal law. The ruling serves as a precedent for similar cases where th... |
| 1986 SLD 524, 1986 SCMR 564 | Criminal Appeal No. 1 (Shariat) of 1985 , decided on 16.09.1985 | This case revolves around the conviction of Muhammad Akram for the crime of sodomy against a minor, Asif Riaz, under the Offence of Zina (Enforcement of Hudood) Ordinance and the Penal Code. The incident occurred when the victim was lured to the appellant's house under the pretext of delivering a kitten. The Supreme Court examined the evidence, including medical reports and witness testimonies, concluding that the prosecution's case was strong and credible. The court emphasized the importance of protecting children from such heinous acts and reaffirmed the legal definitions surrounding kidnapping and sexual offences. The judgment underlines the need for rigorous enforcement of laws designed to safeguard minors from sexual exploitation, reflecting a strong stance against such crimes in Pakistan.... |
| 2011 SLD 1327, 2011 SCMR 107 | Civil Appeal No. 78-Q of 2009 , decided on 14.09.2010 | In the case of Sardar Asmatullah Khan vs. Moulvi Muhammad Sarwar, the Supreme Court of Pakistan addressed the qualifications required for candidates contesting elections under the Representation of the People Act, 1976. The case centered on the validity of the educational qualifications of Moulvi Muhammad Sarwar, who had claimed his Sanad of Shahadat-ul-Alamia was equivalent to a Bachelor's degree. The Higher Education Commission clarified that this Sanad was not recognized as equivalent to a graduation degree, thus disqualifying Sarwar from holding office. This case highlights the critical nature of educational qualifications in the electoral process and sets a precedent for future cases regarding candidate qualifications. The ruling mandates strict adherence to educational standards for candidates, ensuring that only those with legitimate qualifications can participate in the electoral process. The Supreme Court's decision not only impacts the parties involved but also serves as a gu... |
| 1963 SLD 472, 1963 PLD 109 | Criminal Appeal No. 21 of 1962 , decided on 18.01.1963 | This case revolves around a criminal appeal concerning the murder of Sub-Inspector Hamid Asghar, who was killed during a chaotic incident involving a large group of individuals in the village of Nurpur Thal. The Supreme Court of Pakistan examined the evidence presented against the accused, which included eyewitness accounts and circumstantial evidence linking them to the crime. The court found substantial discrepancies in the lower court's judgment, particularly regarding the credibility of witnesses and the interpretation of the events leading to the murder. Notably, the court highlighted the legal principles of unlawful assembly and joint intention under the Pakistan Penal Code. The decision underscored the necessity for careful scrutiny of evidence in capital cases and reaffirmed the responsibilities of law enforcement officers in maintaining public order. This case is significant in understanding the application of criminal law, particularly in the context of mob violence and the l... |
| 2011 SLD 2783 = (2011) 336 ITR 287 | In this case, the Bombay High Court addressed the complexities surrounding the treatment of capital gains under the Income-tax Act, 1961. The court examined the distinction between investment and business transactions in the context of share trading. The Tribunal determined that the taxpayer engaged in two types of transactions: one involving share investments and the other for business purposes without delivery. The court upheld the Tribunal's approach, which classified profits from share transactions as either short-term or long-term capital gains based on holding periods. This ruling reinforces the principle of consistency in tax assessments, emphasizing that identical facts should lead to uniform treatment across assessment years. The decision affirms the importance of accurate record-keeping and presentation in determining the nature of income, establishing a precedent for future cases involving capital gains and investment activities. This case highlights the significance of lega... | |
| 2004 SLD 3266, 2004 PLJ 871 | Civil Petition No. 95 of 2003 , decided on 08.09.2004 | This case revolves around the interpretation of the NWFP Pre-emption Act, 1987, particularly the relationship between Sections 31 and 32 concerning the limitation period for filing a pre-emption suit. Rahm Badshah's petition was dismissed by the Supreme Court, which upheld the ruling of the Peshawar High Court that his suit was barred by time. The court emphasized that the provisions of Section 31 regarding the limitation period are independent of Section 32, which deals with the knowledge of the transaction. This case highlights essential legal principles regarding pre-emption rights and the importance of adhering to statutory time limits. The ruling provides clarity on the interpretation of laws governing property transactions and pre-emption, making it a significant decision in civil procedure law. Key trends in legal practice include the impact of this ruling on future pre-emption cases and the necessity for legal practitioners to ensure compliance with procedural requirements to a... |
| 2007 SLD 1524, 2007 SCMR 1923 | C.M.A. No.634-K of 2005 (in Civil Review Petition | In the case concerning Abdul Rehman versus Pakistan Steel Mills Corporation, the Supreme Court of Pakistan addressed issues surrounding the Voluntary Retirement Scheme under Article 212(3) of the Constitution of Pakistan (1973). The petitioner contended that he had initially opted for retirement but later retracted his decision before receiving any retirement benefits. The management's refusal to accept his withdrawal, while allowing similar requests from other employees, raised questions about fairness and legality in employment practices. The Court ordered the respondent management to appear and assist in the proceedings, highlighting the principles of equity and justice in employment law. This case underscores the significance of protecting employee rights and ensuring that employers adhere to agreed-upon terms, particularly in voluntary retirement situations. The decision is pivotal for understanding the legal framework governing civil service retirements in Pakistan, and it sets a... |
| 1997 SLD 81, (1995) 74 TAX 186, 1997 PTD 697, (1995) 213 ITR 304 | Referred Case No. 159 of 1995 , decided on 09.09.1992 | This case revolves around the interpretation of capital gains under the Income Tax Act, 1961, particularly in the context of a partner's retirement from a firm. The Supreme Court's judgment establishes that when a partner withdraws amounts credited to their capital account upon retirement, it does not constitute a transfer of a capital asset as per Section 2(47) of the Income Tax Act. The case highlights the nuances of tax law regarding capital gains and partnership agreements, clarifying that withdrawals made during retirement should not be treated as taxable income. The ruling aligns with previous decisions indicating that such transactions do not trigger capital gains tax. This case serves as a critical reference for understanding the implications of partner withdrawals and the legal framework governing income tax assessments in partnership scenarios. The outcome is significant for tax professionals and advocates dealing with similar cases, emphasizing the importance of understandin... |
| 1983 SLD 292 = 1983 SCMR 370 | Criminal Petition No. 222 of 1982 , decided on 22.06.1982 | This case focuses on the procedural aspects of the Criminal Procedure Code (CPC) in Pakistan, particularly sections 169 and 173. The Supreme Court addressed the issue of whether a Sessions Judge can compel the Investigating Officer to submit a final report, clarifying that such a requirement does not interfere with the investigation. The case stemmed from allegations against Habib for kidnapping a minor, leading to a revision petition after the Lahore High Court dismissed his earlier appeal. The Supreme Court's decision underscores the importance of adhering to procedural law in criminal investigations, ensuring that proper channels are followed when determining the sufficiency of evidence against an accused. With keywords like 'Criminal Procedure Code', 'Supreme Court decision', and 'legal procedures in Pakistan', this case serves as a significant reference for understanding the judicial process in criminal matters.... |
| 2002 SLD 1690, 2002 PLC 36 | 7(16) of 2001 , decided on 16.08.2001 | This case revolves around the complaint filed by Muhammad Rafique Qureshi, representing the workers of Super Biscuit Factory, against the factory's management for alleged violations of an interim order regarding the factory's operations. The case highlights important aspects of industrial relations law, specifically the procedures under the Industrial Relations Ordinance, 1969. The Commission ruled on the maintainability of the petitions and the proper parties to be included in such legal actions. The decision emphasizes the necessity of including all relevant parties in industrial disputes, as failure to do so can lead to dismissal of the case. This case serves as a precedent for future cases concerning industrial disputes and compliance with legal orders.... |
| 1997 SLD 226 = 1997 PTD 2014 | I.T.A. No.274(IB) of 1994-95 , decided on 30.01.1995 | In this case involving the Income Tax Ordinance of 1979, the Appellate Tribunal Inland Revenue addressed the appeal regarding the validity of loans accepted by the Assessing Officer. The key issue revolved around whether the loans were genuine and whether the assessment could be reopened based on a change of opinion by a higher authority. The Tribunal highlighted that the Assessing Officer had acted within the bounds of the law, accepting loans that were documented and processed through cross-pay orders. The Tribunal emphasized that the mere change of opinion from the Inspecting Additional Commissioner could not constitute grounds for reopening the assessment. The decision underscores the importance of due process in tax assessments and the need for substantial evidence before altering previously accepted financial transactions. This case serves as a precedent for similar tax disputes, reinforcing the legal principle that assessments should not be revisited solely based on differing op... |
| 2013 SLD 1491, 2013 SCMR 96 | Civil Petitions Nos.1162-L, 1178-L to 1180-L of 20 , decided on 12.09.2012 | In the case regarding the Punjab Land Commission and Mst. Iqbal Abbasi, the Supreme Court of Pakistan addressed critical issues related to land reforms under the West Pakistan Land Reforms Regulation of 1959. The court ruled on the limits of individual land holdings, emphasizing the importance of adhering to existing regulations that dictate land retention limits. The case arose from a dispute involving the late Ameer of Bahawalpur's excess land holdings and the proper distribution among his legal heirs. The court's decision to grant leave to appeal underscores the significance of the questions raised, which had not been thoroughly examined in previous rulings. The ruling aims to clarify the legal framework governing land resumption and distribution, highlighting the necessity for comprehensive legal interpretations and the application of relevant laws in ensuring fair and lawful resolutions in land disputes.... |
| 1981 SLD 1606 = (1981) 128 ITR 531 | TAX CASE Nos. 451 AND 452 OF 1976 | In the landmark case of Commissioner of Income Tax v. Universal Radiators (P.) Ltd., the Madras High Court addressed critical issues concerning tax deductions under Section 80-I of the Income-tax Act, 1961. The case involved the examination of income sources, including rental income from leased machinery, export incentives, and interest on fixed deposits. The court established that income generated through leasing machinery used in the manufacture of automobile parts qualifies as profits attributable to a priority industry, thus warranting tax relief. Furthermore, it was determined that export incentives aimed at compensating exporters for lower prices in international markets also fall under the same exemption. However, the court clarified that interest earned on fixed deposits is not eligible for tax deductions under Section 80-I, as it lacks a direct connection to the priority industry. This case sets a precedent for the interpretation of 'attributable to' in tax law, affirming the ... |
| 2010 SLD 1511, 2010 YLR 528 | Civil Revision Application No. 184 of 2008 , decided on 19.11.2009 | In the case of Sindh High Court Civil Revision Application No. 184 of 2008, the court addressed a dispute concerning property ownership and encroachments. The plaintiffs, SULTAN SHAH and others, claimed a 50% ownership share of a property located in Deh and Tapo Sonda, Taluka and District Thatta. They alleged that the defendants had encroached upon their land and constructed structures illegally. The court examined the provisions of the Specific Relief Act, particularly sections 42 and 54, which pertain to the right to seek declaratory relief and perpetual injunctions. The court held that the plaintiffs had the right to seek a declaration of ownership and that the trial court's decree in favor of the plaintiffs was valid, as the defendants did not possess any legal authority over the disputed land. The court reiterated the importance of providing a clear description of the property in legal pleadings, as stipulated by the Civil Procedure Code, and found that the plaintiffs had met this... |
| 1976 SLD 462 = (1976) 104 ITR 214 | INCOME-TAX REFERENCE No. 198 OF 1971 , decided on 15.02.1973 | This case revolves around the interpretation of section 147 of the Income-tax Act, 1961, concerning income escaping assessment. The primary issue was whether the ITO had sufficient grounds to reopen the assessment for the year 1943-44 due to alleged undisclosed income from cash credits. The court determined that the ITO had all necessary information as of February 22, 1947, and any failure to act upon this information was due to an error on the part of the ITO rather than any omission by the assessee. This ruling underscores the importance of the ITO's responsibilities in accurately assessing income and highlights the standards required for reopening assessments under the Income-tax Act. The case is significant for tax professionals and legal practitioners dealing with income tax assessments and the obligations of both the taxpayer and the tax authority.... |
| 2009 SLD 3439, 2009 PCRLJ 889 | Criminal Miscellaneous No.3460/B of 2009 , decided on 16.04.2009 | In the case of ASHFAQ alias SHAKOO vs. THE STATE, the Lahore High Court addressed significant issues regarding the administration of justice and the conduct of police investigations. The petitioner, accused of robbery under Section 392 of the Penal Code, sought bail after being arrested based on an improper identification parade conducted by the S.H.O. The court ruled that the identification conducted inside the police lock-up was unlawful, compromising the integrity of the investigation and rendering the evidence inadmissible. The decision emphasized the importance of lawful procedures in criminal investigations, asserting that the failure of the police to adhere to these protocols adversely affected the prosecution's case. The court underscored the need for reforms to eliminate arbitrary practices and ensure the supremacy of law in the criminal justice system, ultimately dismissing the bail application due to the lack of credible evidence against the petitioner. This ruling serves as... |
| 1982 SLD 679, 1982 PLD 43 | , decided on 14.09.1981 | In the case concerning land allotment, the Supreme Court of Pakistan addressed the rights of a land allottee in relation to excess land allotment and the implications of fraud. The court examined whether the allottee could surrender land that he had sold to the appellants. It ruled that the allottee's choice to surrender the land was valid, given that the excess allotment was not the result of fraud. The court emphasized the need for fairness in land transactions and upheld the decisions of the lower courts. This case highlights key issues in real estate law and the rights of allottees under land rehabilitation schemes, making it significant for future land disputes.... |
| 1982 SLD 415 = 1982 SCMR 662 | Cr. P. S. L. A. No. 294/1981 and Cr. P. S. L. A. N , decided on 17.02.1982 | In the landmark case of Abdul Rashid vs. The State, the Supreme Court of Pakistan addressed critical legal questions surrounding the convictions of multiple defendants involved in a violent incident resulting in death. The initial trial led to life sentences under various sections of the Penal Code, which were contested upon appeal. The High Court's alteration of convictions raised questions about the legality of enhancing sentences without a proper basis, invoking significant legal precedents including Dalmir v. State. This case highlights the intricate balance between judicial discretion and statutory mandates, ensuring that justice is served while upholding constitutional protections. Legal representatives argued for the defendants' innocence and challenged the High Court's decision, emphasizing the need for clear legal standards in sentencing. The Supreme Court's decision to grant leave for appeal underscores the importance of addressing substantial legal questions in the pursuit o... |
| 1981 SLD 300, 1981 SCMR 474 | Criminal Appeal No. 20-P of 1971 , decided on 20.12.1980 | In this landmark case, the Supreme Court of Pakistan examined the appeal filed by Capt. Mahmood Jan against the acquittal of Madad Khan and others in a murder case. The court scrutinized the evidence, including the first information report (FIR) lodged promptly, establishing a clear motive tied to civil litigation and personal grievances. The prosecution's witnesses were found credible, with their presence at the scene justified by compelling reasons. The medical evidence indicated the nature of the injury sustained by the deceased, supporting the prosecution's narrative. Ultimately, the Supreme Court's decision to overturn the High Court's acquittal underscores the importance of thorough evidentiary review in criminal cases. This case highlights key legal principles surrounding murder, evidence evaluation, and judicial scrutiny, making it significant for legal precedents in Pakistan. Keywords: murder case, Supreme Court of Pakistan, evidentiary review, legal principles, acquittal, con... |
| 2016 SLD 2608 = 2016 PCRLJ 1365 | FIR No.46 dated 18.2.2011 , decided on 29.07.2016 | In the case concerning unlawful emigration under the Emigration Ordinance (XVIII of 1979), the Lahore High Court reviewed an appeal against the conviction of the appellant, who was accused of defrauding the complainant's brother by promising foreign employment after receiving a significant sum of money. The court found that the prosecution could not substantiate its claims, as no evidence was presented to prove that the accused was an Overseas Employment Promoter or had engaged in any illegal activities related to emigration. The appellant was accused of defrauding the complainant's family by not fulfilling his promise to send the brother abroad for employment and failing to return the money. The court noted serious inconsistencies in witness testimonies and the absence of key evidence, leading to the conclusion that the prosecution's case was not credible. The ruling highlighted the importance of reliable evidence in criminal proceedings and reiterated the principle that acquittal is ... |
| 2008 SLD 1268, 2008 PLC 589 | C.P. No.D-2377 of 2006 , decided on 04.12.2007 | In the case of C.P. No.D-2377 of 2006, decided by the Sindh High Court on December 4, 2007, the petitioner, Syed KASHIF RAZA, was removed from his position by P.I.A. CORPORATION following allegations of theft. The petitioner was accused of being caught stealing items from the Duty Free Shop at Dubai International Airport. The court analyzed the procedures followed during the inquiry and the evidence presented. It was concluded that the inquiry was fair and the petitioner was given adequate opportunity to respond to the charges against him. The petitioner admitted to the theft in his own handwriting, which significantly influenced the court's decision. The court ruled that the removal was justified under the Sindh Removal from Service (Special Powers) Ordinance, 2000, and upheld the employer's right to enforce disciplinary action in cases of serious misconduct. This case highlights the importance of procedural adherence in employment law and the implications of misconduct in the workpla... |
| 1982 SLD 51, 1982 PTD 235, (1982) 45 TAX 268 | Civil Writ Petition No. 1165 of 1974 , decided on 22.07.1980 | This case revolves around a challenge to the validity of reassessment notices issued under the Income Tax Act, 1961. The petitioner, Asoke Kumar Sen, a senior advocate and former minister, contested the Income Tax Officer's belief that his income had escaped assessment for the year 1962-63. The court found that the officer's assumptions regarding the petitioner's expenses were unfounded and not supported by factual evidence. The ruling underscored the necessity for tax authorities to possess reasonable grounds before initiating reassessment, reinforcing taxpayer rights and the importance of transparent legal processes. This case serves as a precedent for ensuring that tax assessments are conducted based on substantiated evidence rather than speculation, highlighting the critical balance between governmental authority and individual rights in fiscal matters.... |
| 1980 SLD 522, 1980 SCMR 509 | Civil Petition for Special Leave to Appeal No, 866 , decided on 06.10.1979 | In the case of Abdul Aziz vs. Ali Sher, the Supreme Court of Pakistan addressed a dispute over the resumption of government land under the Colonization of Government Lands Act. The petitioner, Abdul Aziz, contested the Collector's order for resumption, claiming erroneous findings regarding his cultivation of the land. The court analyzed the jurisdiction of the Provincial Minister to intervene in the matter after it had been determined by the Board of Revenue. The ruling highlighted the importance of judicial authority and the finality of decisions made by specified statutory authorities. The case reinforces the principle that executive powers do not extend to revising judicial findings unless explicitly provided by statute. This decision is significant for understanding the limits of governmental authority in land disputes and the protection of rights granted under specific laws.... |
| 1996 SLD 1253, 1996 SCMR 962 | Criminal Petition No. 129/L of 1993 , decided on 02.05.1994 | This case revolves around the conviction of Muhammad Javed for the murder of Muhammad Ashraf, as adjudicated by the Supreme Court of Pakistan. The court's decision emphasized the importance of credible evidence and the proper appreciation of facts by lower courts. The case highlights significant legal principles concerning self-defense and the reliability of witness testimony in criminal cases. The judgment serves as a critical reference point for similar cases involving violent altercations and the legal interpretations of culpability under the Penal Code. The ruling reaffirms the judiciary's role in meticulously evaluating evidence and ensuring justice is served, while also addressing the nuances of legal defense strategies in criminal proceedings.... |
| 1973 SLD 255, 1973 PLD 614 | Criminal Review Petitions Nos. 1 and 2 of 1973 , decided on 15.10.1973 | This case involves the Supreme Court of Pakistan's review of two petitions concerning the jurisdiction of Military Courts and the validity of their proceedings against the petitioners, who were accused of publishing allegedly offensive materials. The Supreme Court upheld the High Court's decision that the Military Court acted within its jurisdiction and that the appeals filed by the Government were dismissed as infructuous. The case highlights the principles of jurisdiction, malice, and the procedural rights of petitioners in military proceedings, emphasizing the importance of proper representation and the implications of governmental concessions during appeals.... |
| 2021 SLD 1809, 2021 PLJ 384 | Crl. A. No. 393 of 2014 , decided on 13.03.2018 | In the case of Nazir Ahmad vs. State, the Lahore High Court addressed serious concerns regarding the evidence presented against the appellant. The court evaluated the procedural integrity of the identification parade and the reliability of witness testimonies. It highlighted the importance of call data in establishing connections between the accused and the alleged crime. The ruling underscored the principle that, in criminal law, the presumption of innocence must prevail unless guilt is proven beyond a reasonable doubt. This case serves as a significant reference for similar future cases involving abduction and ransom under the Anti Terrorism Act. The court's decision reflects an adherence to legal principles that protect the rights of the accused, ensuring that justice is served fairly. The keywords trending in this case include 'Anti Terrorism Act', 'abduction', 'ransom', 'conviction', 'acquittal', and 'judicial review'.... |
| 1999 SLD 1013, 1999 PLC 723 | Appeals Nos.75(K) and 137(K) of 1996 , decided on 14.04.1997 | This case revolves around the interpretation of promotion rules within the Federal Service Tribunal, specifically focusing on the eligibility criteria for departmental examinations for ministerial staff. The court emphasized that rules governing promotions and examinations must be strictly interpreted, as incorrect interpretations in isolated cases cannot be generalized. The judgment highlighted the importance of adhering to the rules of 1980, which required specific lengths of service for promotions but did not impose such requirements for appearing in examinations. Ultimately, the appeals were dismissed, reinforcing the necessity for clarity and adherence to established rules in administrative practices. This case underscores the significance of regulatory compliance in civil service promotions, a topic of ongoing relevance in the legal landscape.... |
| 2016 SLD 1857, 2016 PHC | Cr.M.BA. No. 311-M of 2016 , decided on 23.08.2016 | In the case of Saeed Ahmad seeking bail from the Peshawar High Court, the petitioner was implicated in a serious criminal case involving murder and terrorism charges. The petition was filed following the denial of bail by the trial court. The High Court, after reviewing the FIR and the circumstances surrounding the case, found that while the petitioner was charged with murder, there was no specific evidence detailing his role in the crime. Notably, the petitioner had been detained by the Pak Army for an extended period, which the court considered a valid reason for his abscondence. The complainant's affidavit indicated no objection to the bail, further supporting the court's decision. Ultimately, the court ruled in favor of the petitioner, emphasizing that cases requiring further inquiry should grant bail as a right, not a privilege. This decision underscores the principles of justice and the importance of ensuring that individuals are not unjustly deprived of their liberty without suf... |
| 2000 SLD 1799, 2000 CLC 296 | Regular First Appeal No.26 of 1996 , decided on 10.06.1999 | This case revolves around a financial dispute involving a loan of Rs.15,00,000 secured by a pronote. The Peshawar High Court ruled on the admissibility of documents in evidence, particularly focusing on the implications of the Stamp Act and the Negotiable Instruments Act. The court highlighted that once a document is accepted in evidence without objection, its subsequent validity cannot be challenged, thus reinforcing the principles of due process in financial transactions. This case is significant for legal practitioners dealing with financial instruments, as it delineates the boundaries of objections related to document admissibility and the importance of lawful consideration in loans. It serves as a critical reference for understanding the enforcement of promissory notes and the responsibilities of both lenders and borrowers under the law. Legal professionals should take note of the implications for contract law and revenue protection under the Stamp Act, making this case a valuable... |
| 2001 SLD 1214, 2001 PCRLJ 1719 | Criminal Bail Applications Nos.295 and 397 of 2000 , decided on 21.03.2001 | In the case of Hafiz Ghulam Akbar vs. The State, the Sindh High Court dealt with criminal bail applications concerning serious charges under the Penal Code. The court analyzed the evidence presented, emphasizing the importance of the FIR and eyewitness testimonies that implicated the accused. The decision highlighted the legal principles governing bail applications, particularly the necessity for a thorough examination of the evidence during the trial phase. The ruling reinforced that courts are not obliged to accept police findings at face value, ensuring that justice is served based on substantive evidence rather than procedural technicalities. This case serves as a critical reference point for future bail applications in serious criminal matters, illustrating the judiciary's commitment to uphold the rule of law and the rights of victims.... |
| 1984 SLD 900, (1984) 150 ITR 437 | IT REFERENCE NO. 19 OF 1975 | This case revolves around the interpretation of Section 274(2) of the Income-tax Act, 1961 concerning the jurisdiction of the Income Tax Officer (ITO) and the Inspecting Assistant Commissioner (IAC) in imposing penalties for concealed income. The facts detail that after the assessment year 1968-69, the ITO initiated penalty proceedings based on concealed income. However, the ITO referred the case to the IAC, claiming the penalty exceeded Rs. 1,000, although the concealed income was below Rs. 25,000. The key issue was whether the IAC had jurisdiction to impose the penalty given the changes in the law effective from April 1, 1971. The court determined that the ITO's reference was invalid since at the time of the reference, he still had jurisdiction, thereby invalidating the IAC's penalty order. The decision emphasizes the importance of jurisdiction in tax law and clarifies the roles of the ITO and IAC in penalty imposition, providing clarity on procedural correctness in tax assessments.... |
| 2018 SLD 2299, 2018 PLJ 820 | W.P. No. 32046 of 2017 , decided on 16.08.2017 | In the case of W.P. No. 32046 of 2017, the Lahore High Court dealt with the constitutional petition regarding the appointment of an acting Vice-Chancellor at King Edward Medical University. The petition challenged the validity of an order issued by the Chancellor, which appointed Professor Dr. Asad Aslam Khan as an acting Vice-Chancellor on a temporary basis. The court found that the King Edward Medical University Lahore (Amendment) Act, 2012 clearly stipulates that the Pro-Vice-Chancellor automatically assumes the functions of the Vice-Chancellor when the position is vacant. The court determined that since the Pro-Vice-Chancellor was available, the Chancellor's order was unlawful. This case highlights the importance of adhering to statutory provisions regarding appointments in educational institutions and reinforces the legal obligations of university governance under the Constitution of Pakistan. The decision also clarifies the distinction between 'functions' and 'duties' within the ... |
| 1986 SLD 2254, 1986 PLC 711 | Application No. 239 of 1985 , decided on 25.01.1986 | This case revolves around a dispute regarding the validity of a grievance notice submitted by a workman, Niamatullah, against his retirement by the Metropolitan Steel Corporation. The applicant contended that he was wrongfully retired at the age of sixty, citing discrepancies in his recorded age. The Labour Appellate Tribunal, Sindh, examined the submission of the grievance notice, the applicant's age documentation, and the employer's right to set a retirement age post-nationalization. The ruling emphasized the importance of adhering to the documented evidence of age provided at the time of employment. The case highlights the legal framework surrounding industrial relations and the rights of workers regarding retirement policies. Keywords: Industrial Relations Ordinance, grievance notice, retirement age, Sindh Labour Tribunal.... |
| 1940 SLD 25, (1940) 8 ITR 369 | MISC. JUDICIAL CASE No. 32 OF 1939 , decided on 02.04.1940 | This case revolves around the interpretation of the Indian Income-tax Act, 1922, specifically focusing on the provisions concerning the registration of partnerships. The primary issue was whether a partnership could be registered when one party is the managing member of a joint Hindu family. The court ruled that legal recognition of a partnership requires distinct contracting parties, which was not the case here. The facts indicate that Lokenath and his family were not separate entities legally capable of forming a partnership as defined under the act. This case highlights the complexities in partnership law, especially in the context of joint Hindu families, and addresses the legal implications of gifts and ownership interests within family structures. The ruling provides critical insights into the nature of partnerships and the necessity for distinct legal identities in contractual agreements. Keywords include 'Indian Income-tax Act', 'partnership law', 'joint Hindu family', 'legal p... |
| 1994 SLD 852, 1994 PLC 894 | Writ Petition No. 1787 of 1985 , decided on 09.12.1992 | This case revolves around the dismissal of Raja Muhammad Nawaz, a Junior Clerk at the Sargodha Board of Intermediate and Secondary Education, for tampering with examination records. The Lahore High Court reviewed the procedural adherence in Raja's dismissal and the subsequent inquiries conducted by the Controlling Authority. The Court emphasized the importance of due process, confirming that the petitioner was afforded multiple opportunities to present his defense. The judgment highlighted the integrity of the inquiry process and the authority's role in maintaining educational standards. This case underscores key legal principles regarding employment termination in public institutions, emphasizing accountability and transparency. Key trends in educational law and employment disputes were explored, showcasing the necessity for diligent governance in educational bodies.... |
| 2016 SLD 168, 2016 PTD 427 | C.P. No. D-2112 of 2015 , decided on 23.09.2015 | In the case of China Harbour Engineering Company Limited vs. Federation of Pakistan, the Sindh High Court addressed the legality of the withdrawal of an Exemption Certificate under the Income Tax Ordinance, 2001. The petitioner, a non-resident company involved in marine infrastructure projects, challenged the tax authority's decision to revoke the exemption certificate issued for withholding tax purposes. The court examined the legislative changes brought about by the Finance Act of 2012, which aimed to streamline the taxation process for Permanent Establishments of non-residents in Pakistan. The judgment highlighted the intent of the law to facilitate non-resident entities by ensuring clarity in tax obligations. The court ultimately ruled that the withdrawal of the exemption certificate was unjustified, reinstating the petitioner's rights under the Income Tax Ordinance. This case is significant for similar non-resident entities seeking tax exemptions in Pakistan and underscores the im... |
| 2019 SLD 2366, 2019 PLJ 419 | Crl. A. No. 13-P of 2015 , decided on 30.04.2019 | In the case of Crl. A. No. 13-P of 2015, the Supreme Court of Pakistan addressed the appeal of Wajahat, who was convicted for the murder of his wife, Touheed Begum, under Section 302(b) of the Pakistan Penal Code. The case revolved around the adequacy of evidence, as the prosecution's case relied heavily on hearsay and the complainant's beliefs without direct witnesses. The court underscored the necessity for positive proof in criminal trials, stating that mere suspicion or absence from law cannot be equated with guilt. The court's ruling highlights the critical nature of evidentiary certainty in criminal proceedings, reinforcing the principle that an accused is presumed innocent until proven guilty. The appeal was allowed, resulting in the appellant's acquittal. This case is significant in the discourse of criminal law, particularly regarding the standards of evidence required for conviction. Keywords: Supreme Court of Pakistan, criminal law, Qatl-e-amd, evidentiary standards, acquitt... |
| 1996 SLD 98, 1996 PTD 1108, (1995) 73 TAX 240 | Civil Tax Reference No. 23 of 1977 , decided on 11.03.1996 | The Lahore High Court's decision in the Civil Tax Reference No. 23 of 1977 deals with the interpretation of the Income Tax Act, 1922, specifically Section 10 regarding business expenditures. The case revolves around the issue of whether remuneration that had accrued but was subsequently foregone by the managing agents of Pak Cement Industries could be considered admissible for tax purposes. The court determined that once the remuneration had accrued, it could not be legally disregarded, thus setting a significant precedent for future tax assessments involving foregone income. This case highlights the importance of recognizing accrued income in tax law and the implications for management decisions regarding remuneration. Keywords: Income Tax Act, business expenditure, Lahore High Court, tax assessments, accrued income.... |
| 2006 SLD 753, 2006 PLD 81 | Criminal Appeal No.38(S) of 2003 , decided on 02.12.2005 | This case revolves around the allegations against Shaukat Ali for committing Zina under the Offence of Zina (Enforcement of Hudood) Ordinance. The Supreme Court scrutinized the evidence presented by the prosecution, which failed to establish the commission of the alleged offense beyond a reasonable doubt. The court emphasized that the burden of proof rests with the prosecution, and in this instance, the evidence was insufficient to convict the appellant. This ruling highlights the critical importance of credible evidence in criminal cases, particularly those involving serious charges like Zina. The case underscores the legal principles surrounding the burden of proof and the rights of the accused in the Pakistani legal system.... |
| 2012 SLD 2311, 2012 PCRLJ 1934 | Criminal Miscellaneous Bail Application 241-P of 2 , decided on 16.03.2012 | In the case of Criminal Miscellaneous Bail Application 241-P of 2012, the Peshawar High Court dealt with the bail application of AZIZURREHMAN, accused of fraud related to emigration. The petitioner was alleged to have deceived complainants into giving him substantial sums of money for visas and work permits for Oman and Canada. The Court examined the evidence presented, which included agreement deeds and bank cheques, but found that it did not conclusively prove the commission of a crime. Instead, the evidence pointed towards a potential civil dispute. The Court emphasized the need for further inquiry into the facts before making a determination on the merits of the case. The decision highlights the balance courts must strike between the rights of the accused and the interests of justice in cases involving emigration fraud. Keywords such as 'emigration fraud', 'bail application', 'Peshawar High Court', and 'Criminal Procedure Code' are essential for understanding the legal context and ... |
| 2012 SLD 2343, 2012 YLR 206 | Bail Application No. 790 of 2011 , decided on 30.08.2011 | In the case of Bail Application No. 790 of 2011, the Sindh High Court examined the request for bail by Muhammad Salman Ahmed Siddiqui, who was involved in a case concerning the possession of counterfeit US Dollar notes. The court noted that evidence suggested that the black notes in question might be convertible to original currency through chemical processes. The decision underscored the principle that bail applications do not allow for deep scrutiny of evidence. The court allowed bail, emphasizing the need for further inquiry into the nature of the recovered currency notes. This case illustrates important aspects of criminal procedure and the handling of counterfeit currency cases, highlighting the balance between the rights of the accused and the interests of justice.... |
| 2023 SLD 1409, 2023 SCMR 1103 | Civil Petition No. 3767 of 2020 , decided on 13.02.2023 | This case revolves around the arbitration dispute between the National Highway Authority (NHA) and Messrs Sambu Construction Co. Ltd. regarding additional work performed under a contract for the rehabilitation of a national highway. The NHA contested the arbitration award which favored the respondent for additional costs incurred for work that was not initially part of the contract. The Supreme Court ruled that the decision of the arbitrators should not be interfered with as they acted within their jurisdiction and authority. The ruling underscored the limited scope for judicial review of arbitration awards, emphasizing the importance of honoring arbitration as an alternative dispute resolution mechanism. This decision is pivotal for understanding the application of the Arbitration Act, 1940, particularly in terms of judicial interference in arbitration processes. The court also highlighted the detrimental effects of prolonged litigation on the judicial system, stressing the need for p... |
| 2006 SLD 2896, 2006 CLD 863 | Regular First Appeal No. 18 of 2005 , decided on 29.03.2006 | In this case, the Lahore High Court presided over an appeal concerning a suit for recovery based on a pro note executed by the appellant, Muhammad Sabir, in favor of the respondent, Muhammad Akram. The legal principles involved included the Civil Procedure Code and the Negotiable Instruments Act. The crux of the matter revolved around the execution of the pro note and the question of consideration, which the appellant contended was absent. The court found that while the execution was established, the presumption of consideration was rebuttable and that the trial court failed to adequately address the underlying liability of the appellant's brother-in-law. As a result, the High Court remanded the case for a fresh examination of the evidence regarding consideration. This decision highlights the importance of clear evidence in contractual disputes and the necessity for trial courts to frame specific issues to ensure fair adjudication.... |
| 2020 SLD 1053, 2020 MLD 514 | Civil Revisions Nos. 227-P and 129-P of 2009 , decided on 11.10.2018 | In the case of Civil Revisions Nos. 227-P and 129-P of 2009, the Peshawar High Court addressed the issue of maintainability of a suit for declaration under the Specific Relief Act. The plaintiffs, claiming ownership of a mountain used as pasture, were not required to seek possession as the property was not in direct possession of any party. The court emphasized the importance of proper evidence and adherence to procedural requirements in civil litigation. This case highlights critical aspects of property law and civil procedure, particularly in relation to joint ownership and the nature of claims in disputes involving land. Understanding these legal principles is vital for advocates and legal practitioners in similar cases. The decision reinforces the need for clarity in pleadings and the necessity of raising all relevant questions at the appropriate stages of litigation.... |
| 1989 SLD 1594, 1989 SCMR 1276 | Civil Petition for Leave to Appeal No.1049 of 1985 , decided on 29.03.1989 | This case revolves around the procedural intricacies of civil law in Pakistan, specifically focusing on the rights of petitioners when their appeals are dismissed due to the absence of legal representation. The Supreme Court evaluated the circumstances under which the High Court dismissed the petitioner's F.A.O. and the implications of counsel's non-appearance on the administration of justice. The ruling emphasized the importance of fair representation in legal proceedings and the standards for restoring appeals. The case also reflects on the broader context of civil procedure laws in Pakistan, including the Constitution of Pakistan and the Civil Procedure Code. Keywords: Supreme Court of Pakistan, civil law, legal representation, appeal, constitutional rights, procedural justice.... |
| 2007 SLD 37, 2007 PTCL 444, 2007 PTD 833, (2007) 95 TAX 333 | I.T.As. Nos.103, 106 and 107 of 1999 , decided on 16.11.2006 | In the case of I.T.As. Nos.103, 106 and 107 of 1999, the Lahore High Court dealt with the issue of income tax assessment concerning MUSHTAQ ALI CHEEMA, a director at M.S.C. Textiles (Pvt.) Ltd. The crux of the case revolved around whether the respondent received salary from multiple companies during the assessment year 1991-92. The Appellate Tribunal found that he had only worked for one company, leading to the dismissal of the appeal by the Lahore High Court. This case highlights the complexities of tax regulations under the Income Tax Ordinance, 1979 and the importance of precise factual determinations in tax appeals. Relevant sections include 136 and 3(2)(c) of the Ordinance and Rule 3 of the Income Tax Rules, 1982. The decision reinforces the principle that factual conclusions made by lower courts should not be easily overturned unless a clear question of law is presented.... |
| 1983 SLD 964, (1983) 142 ITR 654 | TAX CASE Nos. 172 AND 173 OF 1975 | This case highlights the interpretation of 'manufacture' within the context of the Income-tax Act, 1961, particularly regarding development rebates. The assessee, a business involved in the processing of rough castings into components for internal combustion engines, claimed a higher rate of rebate based on its classification as a priority industry. The Income Tax Officer initially denied this claim, asserting that mere polishing did not constitute manufacture. However, subsequent appeals led to a determination that the transformation of raw materials into a new product indeed qualified as manufacturing. The court's ruling reinforces the importance of recognizing the economic activities that contribute to the production of essential components in various industries, affirming the right to a higher development rebate under the law.... |
| 2013 SLD 2224, 2013 PLD 123 | C.M. No. 5192 of 2012 in Intra-court Appeal No. 12 , decided on 10.09.2012 | This case highlights the principles surrounding review petitions under the Civil and Criminal Procedure Codes in Pakistan. The Lahore High Court dealt with issues of fraud and misrepresentation in the context of earlier orders regarding FIRs and bail applications. The court emphasized the importance of transparency and diligence from counsel during proceedings, as well as the limitations on the maintainability of intra-court appeals against orders issued under constitutional jurisdiction. The decision serves as a precedent for similar cases involving review petitions and the standards required to challenge judicial decisions effectively.... |
| 1967 SLD 166 = (1967) 63 ITR 28 | MISC. CASE No. 434 OF 1962 , decided on 16.02.1966 | In this significant case, the Allahabad High Court addressed crucial questions regarding the accrual of income and the treatment of retained amounts for tax purposes under the Income-tax Act. The case revolved around the income earned by M.K. Brothers Private Limited and the amounts retained by the British India Corporation Limited for adjusting dues owed by Sharma & Co. The court's decision underscored the importance of recognizing accrued income for taxation, clarifying that retention of income for adjustments does not negate its accrual status. This ruling is pivotal for tax compliance and understanding income recognition in business transactions, making it essential for legal practitioners and tax advisors to consider similar implications in their cases. The judgment highlights the need for businesses to accurately report their income and understand the tax obligations arising from accrued amounts. As businesses navigate through complexities of tax laws, this case serves as a refer... |
| 2006 SLD 2039, 2006 CLC 578 | H.C.A. No.21 of 2004 , decided on 07.02.2006 | In the case of H.C.A. No.21 of 2004, the Sindh High Court addressed the application of the NGO 'Shehri: C.B.E.' to be joined as a respondent in an appeal regarding the construction on a disputed plot. The court underscored the principle that no party should be penalized for the court's mistakes. The intervenor, concerned with environmental issues, argued that the appellants had changed the plot's use without proper proceedings, warranting their inclusion in the appeal. The court decided that the intervenor, although not necessary, was a proper party whose involvement would facilitate comprehensive adjudication of the case. This ruling highlights the significance of public interest litigation and the judiciary's recognition of NGOs in safeguarding environmental rights. The decision also reiterates the need for judicial efficiency and the avoidance of multiplicity in litigation, reinforcing the role of the judiciary in balancing individual rights with public interests.... |
| 2019 SLD 169, 2019 SCMR 52 | Civil Petitions Nos. 731-K and 732-K of 2018 , decided on 07.09.2018 | In the landmark case of Civil Petitions Nos. 731-K and 732-K of 2018, the Supreme Court of Pakistan addressed critical issues surrounding the Sindh Local Government Act, particularly regarding the powers of the Vice-Chairman following the death of a Chairman. The court emphasized the necessity for clear legal frameworks for filling vacancies in local government offices. The ruling highlighted how the lack of provisions in the law for such situations can lead to administrative challenges. It mandated the Election Commission to conduct timely elections, ensuring that local governance remains functional and representative. This case underscores the importance of adhering to legal protocols in local government operations and the need for prompt electoral processes to fill any vacancies, thereby maintaining the integrity of local governance. Keywords such as 'Sindh Local Government Act', 'Supreme Court of Pakistan', 'local governance', and 'elections' are essential for understanding the imp... |
| 1998 SLD 1621, 1998 PLC 1472 | Civil Appeal No. 156 of 1995 , decided on 12.01.1998 | In the case of Abdul Samin vs. Director, Technical Education, N.W.F.P., the Supreme Court of Pakistan addressed the issue of civil servant adjustments to upgraded posts, examining the implications of qualifications under the North-West Frontier Province Civil Servants Act of 1973. The court ruled that while the respondent was entitled to the pay of the higher post he occupied, he was not entitled to increments due to a lack of requisite qualifications. This case highlights the complexities surrounding civil service regulations and qualifications, and it underscores the need for legal clarity in employment matters within governmental frameworks. The decision is significant for civil servants seeking clarity on their entitlements and the necessity of qualifications for higher positions. Keywords: civil service, legal qualifications, Supreme Court Pakistan, North-West Frontier Province.... |
| 2002 SLD 2944, (2002) 258 ITR 259 | IT Appeal No. 139 of 2002 , decided on 31.10.2002 | In the case of Director of Income Tax v. Sindhi Panchayat, the Delhi High Court addressed the issue of tax exemption for charitable trusts under the Income-tax Act, 1961, specifically section 11. The appeal arose from the disallowance of exemption due to the alleged absence of an audit report as specified under section 12AB. However, the Commissioner (Appeals) confirmed that the audit report was submitted, leading to the Tribunal dismissing the revenue's appeal. The court ruled that the findings were factual and did not present a question of law, resulting in a dismissal of the revenue's appeal under section 260A. This case highlights the importance of proper documentation and the rights of charitable organizations to claim exemptions on their income. The decision reinforces the legal principle that factual findings by lower authorities should be respected unless substantial legal questions are raised. This ruling is significant for tax practitioners and charitable organizations naviga... |
| 1997 SLD 655 = 1997 CLC 599 | Civil Revision No. 1168-D of 1990 , decided on 04.12.1994 | In the case of Sufi Faiz Ahmad vs. Metropolitan Corporation, Lahore High Court, the petitioner sought recovery of Rs.20,000 for building works completed at a primary school. The absence of a formal contract was contested, leading to an appeal by the respondents after the trial court's favorable ruling for the petitioner. The Lahore High Court noted the mandatory nature of local council rules regarding contract execution but upheld the principle of 'quantum meruit', stating that benefits derived from services must be compensated. This case emphasizes the necessity for local councils to honor informal agreements when they receive substantial benefits, thus protecting the rights of contractors and promoting fairness in municipal dealings. The judgment serves as a significant reference for future disputes involving informal contracts and the obligations of local government entities.... |
| 2011 SLD 1981, 2011 SCMR 1901 | Civil Appeal No. 314-L of 2010 , decided on 19.07.2011 | This case revolves around the jurisdictional authority of the Federal Service Tribunal concerning the Pakistan Red Crescent Society. The Supreme Court of Pakistan ruled that Zia Ullah Khan Niazi, who was removed from his position as Assistant Secretary, was not a civil servant and thus could not appeal to the Service Tribunal. The Court found that the Tribunal misapplied the law when it reinstated Niazi without properly addressing the jurisdictional question. The decision clarifies the legal standing of employees within charitable organizations, emphasizing that they do not fall under the same category as civil servants. The case cites multiple precedents to support the ruling, establishing a clear distinction between governmental and non-governmental employees. This ruling is significant for employees of non-profit organizations, as it delineates their rights and the appropriate legal forums for addressing grievances.... |
| 1966 SLD 270 = (1966) 62 ITR 566 | CIVIL APPEAL No. 324 OF 1965 , decided on 20.09.1966 | The Supreme Court case of Travancore Sugars and Chemicals Ltd v. Commissioner of INCOME TAX revolves around the classification of payments made by the company to the Government as either capital or revenue expenditure under the Income-tax Act. The court examined the nature of the agreement between the company and the Government, which included a provision for the Government to receive 20% of the net profits as part of the agreement for the sale of assets from a company being wound up. The court found that the payments were related to annual profits generated from business operations and not tied to the capital value of the assets acquired, thus classifying them as revenue expenditure. This decision highlights the complexities involved in tax law concerning the classification of expenditures and the implications for business operations. The ruling is significant for companies navigating similar tax issues, reinforcing the importance of understanding the nature of payments under tax regu... |
| 1998 SLD 1311, 1998 CLC 740 | First Appeal from Order No. 13 of 1997 , decided on 19.06.1997 | This case revolves around the legal proceedings between Messrs Zenat Brothers (PVT.) LTD. and Messrs Riaz & Sons, focusing on a dispute regarding a Diesel Generating Set (D.G. Set) supplied to the Prime Minister Secretariat. The original agreement between the parties was modified, leading to a civil suit for recovery of significant amounts. The court examined the validity of attachments on pending bills and the implications of a compromise reached during the litigation. The court confirmed the attachment of certain bills while releasing others, emphasizing that factual disputes should be resolved by the Trial Court. This case highlights the complexities of contract enforcement and the procedural nuances of civil litigation, including the importance of adhering to agreed terms and the role of attachments in safeguarding claims. Legal practitioners and entities involved in similar disputes can glean insights on how courts navigate such issues.... |
| 1969 SLD 203, 1969 SCMR 110 | Civil Petition No. 175 of 1968 , decided on 18.10.1968 | This case revolves around the legal dispute concerning the transfer of properties near the motor stand in Murree Cantonment. The properties, originally belonging to an evacuee, were under the tenancy of the petitioner, Raja Ghulam Sarwar Khan. The Supreme Court addressed whether these properties could be considered 'available' for transfer under the Settlement Scheme No. VIII. The Court found that prior approvals and agreements for the transfer of these properties existed, thus rendering them unavailable for local occupants as defined in the Scheme. This ruling emphasizes the importance of binding agreements and the implications of prior governmental approvals in property transfer cases, particularly under the Displaced Persons (Compensation and Rehabilitation) Act. The decision serves as a significant reference for similar cases involving property rights and governmental authority in Pakistan.... |
| 1989 SLD 1992, 1989 PLC 882 | OSA-434 and 435 of 1987 , decided on 16.12.1987 | This case involves two workers from Pioneer Steel Mills Ltd., who were dismissed for alleged misconduct after a quarrel during working hours. The Labour Court ordered their reinstatement and permitted a fresh inquiry, which the Appellate Tribunal upheld. The core issue revolved around the lack of evidence to determine who initiated the conflict, highlighting the importance of due process in disciplinary actions within the workplace. The case underscores the need for employers to conduct thorough investigations and produce evidence when dismissing employees for misconduct. Keywords: workplace discipline, employee rights, labor law, misconduct inquiry, reinstatement.... |
| 2011 SLD 2110, 2011 YLR 433 | Criminal Bail Application No. S-445 of 2010 , decided on 07.09.2010 | This case revolves around the bail application of Muhammad Nawaz, who was accused of serious crimes including murder under the Penal Code. The Sindh High Court, presided over by Judge Muhammad Tasnim, granted bail based on the significant delay in trial proceedings, which had lasted approximately four years. The court emphasized that the accused's right to a speedy trial is paramount and that keeping him in custody without conclusive evidence or a timely trial is unjust. The court also considered the confessional statement made by the accused, where he claimed another individual was responsible for the shooting. This case highlights the importance of ensuring that individuals are not unjustly detained and that their rights to fair legal processes are upheld. The decision serves as a reminder to the legal system regarding the necessity of timely trials and the fair treatment of all accused individuals, regardless of the severity of the charges against them. Keywords: bail application, m... |